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MAKNA SIMBOLIK PADA TRADISI ORANG BOYAN DALAM PELAKSANAAN MAULID NABI
Get PDFBerkat maulid is a tradition usually carried out by the Boyan community in Kijang Kota, Bintan Regency in celebration of the Maulid Nabi. The intended blessing for the Maulid Nabi was in the form of gifts brought by Boyan residents containing food and goods. This tradition is a tradition passed down from the ancestors of the Boyan Community. The Boyan people in Kijang Kota are those who come from Bawean or their descendants. Bawean is one of the islands in Gresik Regency, East Java. This research aims to determine the symbolic value contained in the celebration of the Maulid Nabi in the Boyan community in Kijang Kota using a qualitative approach. The results of the research show that the celebration of the Maulid Nabi by the Boyan community emphasizes the symbolic value of the berkat maulid provided. The contents of the berkat maulid show the social status of the individual who carries it. Sign value is the meaning contained in an object built by a group of classes. Consumption objects that contain symbolic value that are often found in Boyan people\u27s berkat maulid are branded food, dollar bills, and the size of the eggs found in egg flowers. Boyan people try to make the berkat maulid as luxurious as possible regardless of their economic conditions. Making a luxurious berkat maulid is seen as someone with high social status, while a simple berkat maulid is seen as someone with low social status
Biological Review of Squid (Stenoteuthis oualaniensis) in North Sulawesi (Case Study of Squid Caught in Motto Waters, North Lembeh, Bitung City)
Get PDFFishing with the target of squid by fishermen in the Motto Village is a hereditary cultural fishing and has been going on for a long time. The research on squid’s biology of Motto village is important to support this fishing activities The purpose of this study was to identify squid caught based on biology in the waters of the Motto Village. The method used in this research is descriptive research method. The research was conducted during September to November 2021. Data was collected through observation and interviews. The results obtained indicated that the squids caught in Motto waters were a Stenoteuthis oualaniensis. Maximum mantle length 23 cmML, minimum mantle length 9.6 cmML with an average of 11.80 cm ML. Maximum weight of 500 grams, minimum weight of 10 grams with an average of 70 grams. The results of the length-weight ratio obtained the value of R2 was 0.7929 where the determination or effect of the length variation of the mantle on the weight variation of the squid was 79.29%. The growth pattern of squid are negative allometric or length increase more dominant than weight increase.Fishing with the target of squid by fishermen in the Motto Village is a hereditary cultural fishing and has been going on for a long time. The research on squid’s biology of Motto village is important to support this fishing activities The purpose of this study was to identify squid caught based on biology in the waters of the Motto Village. The method used in this research is descriptive research method. The research was conducted during September to November 2021. Data was collected through observation and interviews. The results obtained indicated that the squids caught in Motto waters were a Stenoteuthis oualaniensis. Maximum mantle length 23 cmML, minimum mantle length 9.6 cmML with an average of 11.80 cm ML. Maximum weight of 500 grams, minimum weight of 10 grams with an average of 70 grams. The results of the length-weight ratio obtained the value of R2 was 0.7929 where the determination or effect of the length variation of the mantle on the weight variation of the squid was 79.29%. The growth pattern of squid are negative allometric or length increase more dominant than weight increase
ANALISIS PENYEBAB DAN SOLUSI DINAMIKA KONFLIK ANTARA PTPN XIV DENGAN MASYARAKAT DI POLONGBANGKENG TAKALAR
Get PDFThe agrarian conflict in Polongbangkeng,Takalar, between the local community and PT Perkebunan Nusantara XIV (PTPN XIV), reflects a long-standing issue of land ownership inequality in Indonesia. The expansion of sugarcane plantations by PTPN XIV has displaced communities from lands historically cultivated through customary systems, resulting in social and economic vulnerability. This study aims to analyze the root causes of the prolonged land dispute and formulate legal solutions that ensure justice for both the community and the company. This research employs a normative legal method using statutory, case, and conceptual approaches. The findings reveal that the conflict stems from historical land claims by the community lacking formal legal documentation, whereas the company holds legal rights through a Land Use Right (HGU) permit. Proposed solutions include converting HGU into Land Management Rights (HPL), offering employment opportunities to affected residents, and providing legal education to strengthen community understanding of land rights. The novelty of this research lies in offering an integrative legal solution that balances corporate interests with social justice through participatory and sustainable agrarian law approaches. The study concludes that resolving agrarian conflicts requires legal clarity, community involvement, and the protection of historical land claims as part of achieving substantive justice.
Keywords: Agrarian Conflict; PTPN XIV; Agrarian Law; HGU; HPL.
Konflik agraria di Polongbangkeng, Takalar, antara masyarakat lokal dan PT Perkebunan Nusantara XIV (PTPN XIV), mencerminkan persoalan klasik ketimpangan penguasaan lahan yang masih berlangsung di Indonesia. Perluasan lahan perkebunan tebu oleh PTPN XIV telah mengakibatkan masyarakat terusir dari tanah yang secara historis mereka kelola berdasarkan sistem adat, sehingga menimbulkan kerentanan sosial dan ekonomi. Penelitian ini bertujuan untuk menganalisis akar persoalan konflik agraria yang berkepanjangan serta merumuskan solusi hukum yang adil bagi kedua belah pihak, baik masyarakat maupun perusahaan. Metode yang digunakan adalah metode hukum normatif dengan pendekatan perundang-undangan, kasus, dan konseptual. Hasil penelitian menunjukkan bahwa konflik ini berakar dari klaim historis masyarakat terhadap tanah yang tidak didukung oleh dokumen hukum formal, sementara perusahaan mengantongi hak legal melalui izin Hak Guna Usaha (HGU). Solusi yang ditawarkan antara lain konversi HGU menjadi Hak Pengelolaan Lahan (HPL), pemberian lapangan kerja bagi warga terdampak, serta edukasi hukum guna memperkuat pemahaman masyarakat terhadap hak atas tanah. Kebaruan dalam penelitian ini terletak pada tawaran solusi hukum integratif yang mengedepankan keseimbangan antara kepentingan korporasi dan keadilan sosial melalui pendekatan hukum agraria yang partisipatif dan berkelanjutan. Penelitian ini menyimpulkan bahwa penyelesaian konflik agraria membutuhkan kepastian hukum, pelibatan aktif masyarakat, serta perlindungan terhadap klaim historis atas tanah sebagai bagian dari upaya mewujudkan keadilan substantif.
Kata-Kata Kunci: Konflik Agraria; PTPN XIV; Hukum Agraria; HGU; HPL
Perubahan Sosial Ekonomi Masyarakat Sebagai Dampak Pembangunan Lembaga Riset Industri Pertanian: Kasus PT Mars Cocoa Research Station di Pangkep
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This study aims to determine the direct and indirect impacts of the presence of PT Mars Cocoa Research Station on the community in Attangsalo Village. This study uses a quantitative research method with a descriptive research type and a research strategy using a survey. This study was conducted by taking 95 community data in Attangsalo Village. Determination of respondents using Stratified Random Sampling based on predetermined criteria. The direct impact of the presence of PT MCRS in Attangsalo Village is as much as 31% of community income increased, 22% absorption of labor by the company, and 100% of many productive community lands lost which were sold to PT MCRS which is now occupied by the company. Meanwhile, the indirect impact of the presence of PT MCRS in the Attangsalo sub-district is the creation of 88% employment opportunities for the community, the existence of 21% business opportunities for the community, the existence of 39% social assistance in the form of distributing basic necessities to employees and underprivileged communities, and the condition of road access which is divided into two, 58% answered that it is getting better because it is rarely passed by large vehicles entering and leaving the company and 32% answered that it is getting worse because almost every day it is passed by large vehicles entering and leaving the company which until now has not been repaired. The presence of a company in an area certainly has direct and indirect impacts that can be positive or negative for the lives of the surrounding community, this happens because between the company and the community there is a relationship that influences each other.
Abstrak
Penelitian ini bertujuan untuk mengetahui bagaimana dampak langsung dan tidak langsung dari keberadaan PT Mars Cocoa Research Station Terhadap Masyarakat di Kelurahan Attangsalo. Penelitian ini menggunakan metode penelitian kuantitatif dengan tipe penelitian deskriptif dan strategi penelitian menggunakan survei. Penelitian ini dilakukan dengan mengambil 95 data masyarakat di Kelurahan Attangsalo. Penentuan responden dengan menggunakan Sampel berstrata (Stratified Random Sampling) berdasarkan kriteria yang sudah ditentukan.Dampak langsung dari keberadaan PT MCRS di kelurahan attangsalo yaitu sebanyak 31% pendapatan masyarakat meningkat, 22% penyerapan tenaga kerja oleh perusahaan, dan 100% banyak lahan produktif masyarakat hilang yang dijual kepada PT MCRS yang kini ditempati perusahaan tersebut. Sedangkan Dampak tidak langsung dari keberadaan PT MCRS di kelurahan attangsalo yaitu terciptanya kesempatan kerja 88% bagi masyarakat, terdapatnya 21% peluang usaha bagi masyarakat, adanya bantuan sosial 39% berupa pembagian sembako kepada karyawan dan masyarakat kurang mampu, dan kondisi akses jalan yang terbagi dua sebanyak 58% menjawab semakin baik karena jarang dilewati kendaraaan besar yang kelurar masuk perusahaan dan 32% menjawab semakin buruk karena hampir setiap hari dilewati kendaraan besar yang keluar masuk perusahaan yang sampai sekarang belum dilakukan perbaikan. Kehadiran perusahaan di suatu daerah pastinya memeiliki dampak langsung dan tidak langsung yang dapat bersifat positif maupun negatif bagi kehidupan masayarakat disekitarnya, hal ini terjadi karena antara perusahaan dan masyarakat terdapat hubungan saling memengaruhi satu sama lain
Kompetensi, Independensi, dan Kerahasiaan sebagai Determinan Kinerja Auditor Pemerintah
Get PDFPenelitian ini bertujuan menganalisis pengaruh kompetensi, independensi, dan kerahasiaan terhadap kinerja auditor pada Inspektorat Provinsi Maluku. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui kuesioner yang diberikan kepada auditor dengan pengalaman kerja minimal satu tahun. Sebanyak 25 auditor memenuhi kriteria dan menjadi sampel penelitian. Analisis data dilakukan menggunakan regresi linear berganda melalui uji statistik deskriptif, uji kualitas data, uji asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa kompetensi, independensi, dan kerahasiaan berpengaruh signifikan terhadap kinerja auditor pada tingkat signifikansi 0,05. Nilai koefisien determinasi menunjukkan bahwa 28,9 persen variasi kinerja auditor dijelaskan oleh ketiga variabel tersebut, sementara 71,1 persen dipengaruhi oleh faktor lain. Temuan ini menegaskan pentingnya kompetensi profesional, sikap independen, dan penerapan prinsip kerahasiaan dalam meningkatkan kinerja auditor pemerintah
DETERMINASI PENGHINDARAN PAJAK DENGAN MODERASI KONEKSI POLITIK PADA PERUSAHAAN MANUFAKTUR
Get PDFPenelitian ini bertujuan menganalisis pengaruh profitabilitas, solvabilitas, dan likuiditas terhadap penghindaran pajak dengan political connection sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020–2022. Penelitian kuantitatif ini menggunakan analisis regresi linear berganda dan moderated regression analysis dengan teknik purposive sampling, menghasilkan 69 perusahaan sebagai sampel. Hasil penelitian menunjukkan bahwa profitabilitas dan likuiditas berpengaruh negatif signifikan terhadap penghindaran pajak, sedangkan solvabilitas berpengaruh positif signifikan. Political connection terbukti memoderasi seluruh hubungan tersebut, dengan memperkuat pengaruh profitabilitas dan likuiditas terhadap penghindaran pajak serta memperlemah pengaruh solvabilitas. Temuan ini menegaskan bahwa kondisi keuangan perusahaan dan faktor politik berperan penting dalam keputusan penghindaran pajak
KEPATUHAN PAJAK UMKM: PERAN TAX MORALE DAN LITERASI KEUANGAN
Get PDFPenelitian ini bertujuan menganalisis pengaruh tax morale dan literasi keuangan terhadap kepatuhan pajak UMKM di Kota Makassar. Penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling, melibatkan 100 responden UMKM. Data diperoleh melalui penyebaran kuesioner dengan skala Likert dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa tax morale berpengaruh positif dan signifikan terhadap kepatuhan pajak. Hal ini mengindikasikan bahwa motivasi internal dan moralitas wajib pajak berperan penting dalam meningkatkan kesediaan memenuhi kewajiban perpajakan. Selain itu, literasi keuangan juga berpengaruh positif dan signifikan terhadap kepatuhan pajak, yang menegaskan bahwa pemahaman keuangan yang baik membantu wajib pajak dalam menghitung, melaporkan, dan membayar pajak dengan benar. Secara keseluruhan, temuan ini menekankan pentingnya peningkatan moral pajak serta literasi keuangan sebagai upaya strategis dalam mendorong kepatuhan pajak UMKM
Transformation Model and Systematic Approach for Smart Maritime Logistics: A Literature Analysis
Get PDFThis article examines advanced technology applications in maritime logistics through a systematic literature review and bibliometric analysis. Using established PRISMA guidelines, 72 relevant articles were selected from major academic databases and analyzed using bibliometric tools to identify research trends and key findings. The research identifies how Internet of Things (IoT), artificial intelligence (AI), blockchain, and automation technologies enhance operational efficiency and environmental sustainability in maritime logistics. Results demonstrate that these technologies improve supply chain visibility and control while reducing greenhouse gas emissions and energy consumption. The analysis reveals that IoT enables real-time monitoring, AI supports intelligent decision-making, blockchain enhances transparency and security, and automation reduces manual workload. Environmental sustainability emerges as a key focus, with technologies optimizing port operations and minimizing environmental impact. This research emphasizes the need for a holistic approach to smart maritime logistics that integrate technology, management, and sustainability. The findings contribute to academic literature and provide practical insights into the maritime industry’s adoption of advanced technologies to achieve improved operational efficiency and sustainability
Socio-economic Impact of the Development of Para Lelle Tourism Village, Tatoareng District, Sangihe
Get PDFThis research aims to determine the impact of developing the Para Lelle tourist village on the socio-economic conditions of fishermen as well as formulating policies for the Government based on this impact analysis. Data collection was carried out by collecting data directly through interviews and observation (direct observation) using questionnaires on fishermen in Para Lelle Village (Para Island) Tatoareng District, Sangihe Islands Regency. Qualitative descriptive data analysis for socio-economic conditions and level of community welfare using a Likert scale approach. Quantitative data analysis to determine the influence of the development of the Para Lelle tourist village on the socio-economic conditions of fishermen using statistical regression analysis methods. Currently, marine tourism activities do not have a significant impact on people\u27s income. Policies that can be taken for the development of the Para Lelle Developing Tourism Village are increasing coordination & communication between the Village Government and Regional Government as well as other stakeholders, increasing the development of public facilities in tourist areas, and increasing the capabilities of local communities
Monte Carlo-Based Risk Probability Modeling for Ship Incident
Get PDFThe shipping industry, a critical component of global logistics, faces persistent operational risks that threaten safety, environmental integrity, and economic stability. Traditional risk assessments, often reliant on descriptive statistics, fail to capture the probabilistic and multifaceted nature of maritime accidents. This study bridges this gap by developing a robust Monte Carlo simulation framework to quantify incident probabilities for a tanker fleet. Utilizing a comprehensive dataset from a shipping company, including incident reports, tanker characteristics, and root causes, the model iteratively samples operational and technical variables up to 50,000 iterations to project risk distributions and identify critical failure pathways. The results demonstrate that risk is highly contextual and not an intrinsic tanker property. The analysis reveals that mid-sized tankers (20,000–35,000 GT) are most susceptible to technical failures like propulsion and auxiliary machinery breakdowns, aligning with their high risk for asset loss and security breaches. Conversely, larger tankers (> 60,000 GT) exhibit systematically lower risk across most categories, which is attributed to advanced safety systems and stricter protocols. A notable exception is environmental risk, where smaller tankers (≤ 5000 GT) pose the lowest threat due to their limited spillage potential. The simulation achieved convergence at 10,000 iterations for personnel injury and security breach incidents, and 5000 for asset loss and environmental impacts, providing a validated threshold for reliable prediction. This study concludes that the Monte Carlo method effectively translates historical data into actionable insights, enabling proactive, precisely timed mitigations tailored to specific tanker profiles and incident types. The findings offer a paradigm shift from reactive to predictive risk management in maritime operations