E-Journal Universitas Al-Azhar
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Penyuluhan hukum tentang larangan Lesbian, Gay, Biseksual, dan Transgender (LGBT) di Indonesia berdasarkan hukum islam dan ham di sekolah Madrasah Aliyah Negeri, Kecamatan Kabanjahe, Kabupaten Karo
No full textPenyuluhan Hukum tentang larangan lesbian, guy, biseksual transgender (LGBT) diIndonesia berdasarkan hukum Islam dan HAM di Sekolah Madrasah Aliyah Negeri, Kecamatan Kabanjahe, Kabupaten Karo. Berdasarkan hasil penyuluhan ini dapat diketahui bahwa pandangan Hukum Islam terhadap LGBT adalah hukumnya haram, bagi homoseksual apabila pelaku adalah muhshan (sudah menikah) maka di hukum rajam, apabila pelaku gair muhshan (belum menikah) maka dicambuk sebanyak 100 kali dan diasingkan selama 1 tahun. Bagi lesbian hukumannya adalah ta’zir yaitu diserahkan kepada penguasa atau pemerintah. Dan bagi biseksual dan transgender hukumannya sesuai dengan dalil yang artinya “Allah melaknat laki-laki yang menyerupai perempuan dan perempuan yang menyerupai laki-laki”. Adapun menurut pandangan HAM, semua Negara mengakui dan menjunjung tinggi hak asasi manusia dan kebebasan dasar manusia sebagai hak yang secara kodrati melekat dan tidak terpisah dari manusia yang harus dilindungi, dihormati, ditegakkan demi peningkatan martabat kemanusiaan, kesejahteraan, kebahagiaan dan kecerdasan serta keadilan. Termasuk larangan diskriminasi, kebebasan beragama, kebebasan berbicara, kebebasan berserikat dan berkumpul dan hak atas privasi. Negara dapat menegakkan hak-hak sipil langsung kepada hakim, selain itu ada hak sosial seperti hak atas perumahan, jaminan sosial, kesehatan, pendidikan dan pekerjaan. Di Indonesia, kaum LGBT juga mendapat perlindungan hak asasi mereka dalam bentuk jaminan kesehatan untuk bisa sembuh dari penyakitnya. Maka bukan HAM dalam pengakuan atau melegalkan terhadap orientasi seksual LGBT yang menyimpang
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2017-2020
No full textTujuan dari observasi adalah bagaimana cara mendapatkan hasil dari pengaruh ukuran perusahaan, leverage dan profitabilitas terhadap tarif pajak efektif real estate dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Dalam observasi mengumpulkan 48 data observasi dengan menggunakan populasi 77 individu dan 12 sampel yang dikumpulkan selama periode empat tahun. Dasar metode pengambilan sampel adalah purposive sampling. Analisis regresi linier berganda untuk menganalisis data. Menurut penelitian, beberapa variabel ukuran perusahaan, leverage dan profitabilitas tidak mengubah tarif pajak efektif, sedangkan tarif pajak aktual dipengaruhi oleh ukuran perusahaan, leverage dan profitabilitas. 
PENGARUH PANDEMI COVID-19 PADA RELEVANSI NILAI INFORMASI AKUNTANSI (STUDI PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA)
No full textValue relevance is the ability to explain (explanatory power) accounting information as a basis for investors as users of financial statements in making decisions. However, the Covid-19 pandemic has become a challenge for stock market players. The company conducts business options for the continuity of operations during the pandemic. This research aims to see the influence of the COVID-19 pandemic on the relevance of the value of accounting information to the LQ45 sample on the Indonesia Stock Exchange, namely 45 companies with high market capitalization. The method used uses the Ohlson model as a basis for testing by taking adjusted R2. The results found that the relevance of the book equity value during the pandemic rose because investors were more concerned with book value than profit information. Hence, the relevance of the importance of earnings fell. This research is limited to using only book value and profit variables with the Ohlson model; future research can use other accounting elements by modifying the model
ZPT Growtone dan Pemberian Pupuk NPK 16-16-16 Meningkatkan Pertumbuhan Stek Pucuk Tanaman Jambu Air Madu ( Syzygium aquaeum )
No full textThis research was carried out on Jl. Makmur, Dusun III Banyumas Village, Stabat District, Langkat Regency, North Sumatra This research was carried out from December to March 2022. Materials used: Water-honey guava brood tree, honey-water guava shoots of green delli variety, Growtone, Npk 16-16-16 Fertilizer. This study was arranged based on a factorial randomized block design (RAK) with 2 treatment factors and 3 replications. The first factor was the administration of Growtone consisting of 4 levels, namely: G0: Without Growtone (control), G1: 0.5% (5 gr100 ml-1). water), G2: 1.0% (10 gr100 ml water-1), G3: 1.5% (15 gr100 ml water-1). The second factor is the application of NPK 16-16-16(N) fertilizer consisting of 3 The levels are: N0: Without NPK 16-16-16 fertilizer (control), N1: 0.2 g100 ml water-1, N2: 0.4 g 100 ml water-1. The results of the study showed that the application of ZPT Growtone had a very significant effect on the parameters of the longest root length and the number of roots, had a significant effect on the parameters of plant height, number of leaves, and number of shoots, but had no significant effect on the parameters of the percentage of cuttings growing. The application of NPK 16-16-16 fertilizer had a very significant effect on the parameters of plant height, significantly on the parameters of the number of leaves, the number of shoots, the longest root length, and the number of roots, but had no significant effect on the parameters of the percentage of cuttings growing. The interaction of giving zpt growtone and giving NPK 16-16-16 fertilizer had no significant effect on all observation parameter
Kepastian Hukum dalam Penetapan Kriteria Money Politik menjelang Kampanye Pemilu 2024
No full textThe implementation of elections or regional elections is very vulnerable to corruption. Money politics is the origin of political corruption. Money politics is a serious problem in elections and elections in Indonesia, starting from the election of village heads, regional heads, legislative members, and the Regional Representative Council (DPD) to the President and Vice President, it is vulnerable to the practice of buying and selling votes. One recent example of allegations of money politics was the discovery of a case of giving away milk during the CFD on December 3 2023 by Vice President Gibran which according to Bawaslu was not an election violation and the case of distributing envelopes bearing the PDIP logo at a mosque in Sumenep amounting to IDR 300 thousand. Again, Bawaslu stated that it could not investigate the case in terms of violations of money politics provisions. This is because the Election Law only regulates the prohibition of money politics during the campaign period. Therefore, there needs to be a clear determination in determining the criteria for money politics. The type of research used is normative juridical with a statutory approach and a conceptual approach. There is a gap for the practice of money politics to occur in the upcoming 2024 elections due to the weakness of the regulations governing money politics. This weakness is not only in terms of material, such as if there are subjects of criminal acts who are not organizers, participants, and campaign teams who practice money politics during the campaign and quiet periods, then these perpetrators cannot be punished under the Election Law. Only election organizers, participants, and campaign teams are prohibited from engaging in money politics. Transactions giving money are sometimes not carried out by candidates directly but through intermediaries with the success team or parties who have an interest in the candidate. Legal uncertainty was also seen during the campaign period which only lasted 75 days. So if forms of money politics are carried out by candidates and their teams outside the campaign period, they are not included in the category of money politic
PENGARUH RASIO NILAI PASAR, LIKUIDITAS, SOLVABILITAS, PROFITABILITAS DAN AKTIVITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 – 2019
No full textThe purpose of this study is to understand the impact of Market Value, Activity, Liquidity, Profitability and Solvency Ratios on Share Prices in the Coal Mining Sub-Sector Manufacturing Business which are listed on the IDX (Indonesian Stock Exchange) for 2017 – 2019. The population in this study totaled 25 , the acquisition of samples in 3 years totaled 12 samples, so that 36 observational data were obtained. The samples taken were applied according to the purposive sampling technique. The use of data analysis methods in the form of multiple linear regression analysis. This study obtains results which can be concluded that partially the variables Market Value Ratio and Liquidity have an impact on Stock Prices, while Solvability, Profitability, and Activity have no impact on Stock Prices. Simultaneously Market Value, Activity, Liquidity, Profitability and Solvability impact the Stock Price
PENGARUH UKURAN PERUSAHAAN, MODAL KERJA, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PADA SUB SEKTOR INDUSTRI BARANG KONSUMSI (MAKANAN & MINUMAN) YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020
No full textThis study aims to determine the effect of firm size, working capital, and sales growth on consumer goods (food and beverage) companies listed on the Indonesia Stock Exchange in 2018-2020. The population in this study was 29 companies, and the sample obtained for three years is ten companies, so 30 observation data was received. The sampling technique used is multiple linear regression analysis. The results of this study conclude that partially, the firm size variable affects profitability, while the working capital and sales growth variables do not affect profitability. Simultaneously, Company Size, Working Capital, and Sales Growth Affect Profitabilit
PENGARUH STRATEGI PEMASARAN DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PRODUK PADA PT. CAHAYA ALAM SEJATI
No full textPenelitian ini dilakukan guna mengetahui pengaruh strategi pemasaran dan kualitas produk terhadap keputusan pembelian pada PT. Cahaya Alam Sejati. Jumlah populasi pada penelitian ini sebanyak 115 costumer, sampel diambil menggunakan rumus slovin dan berjumlah 53 costumer.
Penelitian ini menggunakan data primer dan data sekunder, penelitian ini menganalisis hubungan antara strategi pemasaran dan kualitas produk terhadap keputusan pembelian. Metode statistik yang digunakan merupakan regresi linier berganda dengan pendekatan kuantitatif serta memakai uji asumsi klasik terlebih dulu.
Penelitian ini menunjukkan secara parsial variabel strategi pemasaran (X1) tidak berpengaruh dan tidak signifikan terhadap keputusan pembelian (Y), hal ini ditunjukkan pada thitung 1.315 > ttabel 2.008 dan memiliki signifikansi sebesar 0.195 > 0.05. Secara parsial, kualitas produk (X2) berpengaruh positif dan signifikan terhadap keputusan pembelian (Y). Artinya nilai thitung 4.469 > ttabel 2.008 dan memiliki signifikansi 0.000 < 0.05.
Strategi pemasaran (X1) dan kualitas produk (X2) secara simultan berpengaruh positif dan signifikan terhadap keputusan pembelian, hal ini ditunjukan pada nilai Fhitung 17.016 > Ftabel 3.18 dan taraf signifikansi 0.000 < 0.05
PENGARUH BUDAYA ORGANISASI, MOTIVASI DAN DISIPLIN KERJA TERHADAP PRODUKTIVITAS KARYAWAN PT. JANI JAYA PROPERTI MEDAN
No full textHasil penelitian ini menganalisis Budaya Organisasi, Motivasi dan Disiplin Kerja pada Produktivitas Karyawan PT Jani yaja Properti Medan. Dengan jumlah populasi 42 responden dengan memakai tenik jenuh dalam pengambilan sampel yang berjumlah 42 respomden. Data yang digunakan data primer. Hasil penelitian secara parsial menujukkan bahwasannya secara bersamaan budaya organisasi, motivasi, disiplin kerja memiliki pengaruh signifikan terhadap produktivitas karyawan PT. Jani Jaya Properti. Untuk hasil simultan dapat di lihat dari fhitung
12.057 > ftabel 2.85 dan sig 0.000 < 0.05 sehingga disimpulkan secara simultan memiliki pengaruh positif dan signifikan terhadap produktivitas karyawan PT. Jani Jaya Properti Medan. Hasil uji determinasi R Square yang bernilai 0.488 yang artinya memiliki pengaruh 48.8% terhadap produktivitas karyawan PT. Jani Karya Properti Medan.
 
Pemberian Kompos dan Eco Farming terhadap Pertumbuhan dan Produksi Bawang Merah (Allium ascalonicum L.)
No full textThe purpose of this study is to analyze the effects of decomposition, eco-farming, and their interactions on the development and harvest of shallots (Allium ascalonicum L.).This research used a two-factor, three-cycle randomized factorial block design. Compost (K) application came first, and that was done on three different stages.: K0 = no treatment (control), K1, K2, and K3., K1 = 1.5 kg plot-1 and K2 = 3 kg plot-1. The second factor of Eco Farming (E) consists of 4 levels, namely E0 = no treatment (control), E1 = 1.5 ml L-1 of water, E2 = 3 ml L-1 of water and E3 = 4.5 ml L-1 of water. Parameters observed were plant height , number of tillers per clump and tuber weight per plot .The results showed that compost application significantly impacted plant height and tuber weight per plot, but not tillers per cluster. Eco-farming's inclusion has a highly significant effect on plant height, a noticeable effect on tuber weight per acre, but no discernible effect on tillers per cluster. None of the measured variables were affected significantly by the composting and sustainable agriculture interaction treatment