Jurnal Politeknik Negeri Jakarta
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Analisis Pelanggaran Etika dalam Praktik Akuntansi: Studi Kasus Manipulasi Laporan Keuangan pada eFishery
No full textThis research aims to examine violations of the ethics of the accounting profession in the case of alleged manipulation of financial statements at the start-up company eFishery. This case surfaced after reports that eFishery allegedly prepared two different versions of financial statements for internal and external purposes. The method used in this research is descriptive qualitative with a case study approach, where data is obtained through non-participant observation and literature study of news articles, investigation documents, and academic references related to accounting professional ethics. The results of the study show that the actions taken by eFishery are contrary to the principles of accounting ethics, especially the principles of integrity, objectivity, and transparency. These violations were allegedly triggered by the pressure of business growth, investor demands, and weak internal controls. The impact of these violations is very serious, including reputational damage, loss of stakeholder trust, and potential legal sanctions. This study emphasizes the importance of applying professional ethics in accounting practice to maintain business credibility and sustainability, especially in the growing startup ecosystem in Indonesia.
Keywords:
Professional ethics; accounting; financial statement manipulationPenelitian ini bertujuan untuk mengkaji pelanggaran etika profesi akuntansi dalam kasus dugaan manipulasi laporan keuangan pada perusahaan rintisan eFishery. Kasus ini mencuat setelah adanya laporan bahwa eFishery diduga menyusun dua versi laporan keuangan yang berbeda untuk keperluan internal dan eksternal. Metode yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan pendekatan studi kasus, di mana data diperoleh melalui observasi non-partisipan dan studi literatur terhadap artikel berita, dokumen investigasi, serta referensi akademik terkait etika profesi akuntansi. Hasil kajian menunjukkan bahwa tindakan yang dilakukan eFishery bertentangan dengan prinsip-prinsip etika akuntansi, terutama prinsip integritas, objektivitas, dan transparansi. Pelanggaran ini diduga dipicu oleh tekanan pertumbuhan bisnis, tuntutan investor, dan lemahnya pengawasan internal. Dampak dari pelanggaran tersebut sangat serius, meliputi kerugian reputasi, hilangnya kepercayaan pemangku kepentingan, dan potensi sanksi hukum. Kajian ini menegaskan pentingnya penerapan etika profesi dalam praktik akuntansi untuk menjaga kredibilitas dan keberlanjutan usaha, terutama dalam ekosistem startup yang sedang berkembang di Indonesia
The Procedure For Managing Customer Feedback By The Customer Relation Coordinator Division At PT Setiajaya Toyota Cimanggis
No full textThis research examines the procedure for managing customer feedback by the Customer Relation Coordinator (CRC) Division at PT Setiajaya Toyota Cimanggis. In an era of rapid globalization and digitalization, customers have increased access to express opinions, making effective feedback management a valuable asset for companies to monitor satisfaction and evaluate internal performance. This study aims to explain the specific customer feedback management procedure, identify the obstacles encountered, and present the solutions implemented by the CRC Division. Customer feedback is crucial for understanding customer needs and expectations, serving as both a response to complaints and a source for continuous improvement. The CRC Division at PT Setiajaya Toyota Cimanggis plays a pivotal role in maintaining customer loyalty and enhancing communication through excellent service. The findings provide insights into systematic feedback handling, contributing to improved service quality and stronger long-term customer relationship
RHK MODEL PENGEMBANGAN KURIKULUM PENDIDIKAN AGAMA ISLAM BERBASIS MODERASI BERAGAMA DI PERGURUAN TINGGI UMUM
No full textThis article explains the curriculum development model for Islamic Religious Education courses based on religious moderation in public universities. Curriculum development like this is important so that Islamic Religious Education courses are able to make students have tolerant religious perspectives, attitudes and behavior amidst the diversity of religious life in society. This article is the result of research conducted at the State Polytechnic using a qualitative approach. The data collection methods that will be used are interviews with lecturers who teach PAI courses at various public universities as well as literature studies of scientific articles and books about Islamic Religious Education and religious moderation. Analysis of the collected data is used to formulate a model for curriculum development for PAI courses based on religious moderation. The results of the research conclude that developing a curriculum for Islamic Religious Education courses based on religious moderation is considered important and urgent in order to prevent students from extreme attitudes towards religion. The curriculum development was carried out by formulating the objectives of the Islamic Religious Education course based on religious moderation, determining student learning experiences, managing learning experiences and evaluation. The obstacle that arises is human resources, namely lecturers who teach courses who do not fully understand and realize the importance of the values of religious moderation in learning Islamic Religious Education coursesArtikel ini menjelaskan tentang model pengembangan kurikulum mata kuliah Pendidikan Agama Islam berbasis moderasi beragama di perguruan tinggi umum. pengembangan kurikulum seperti ini penting dilakukan agar mata kuliah Pendidikan Agama Islam mampu menjadikan mahasiswa mempunyai cara pandang, sikap dan perilaku beragama yang toleran di tengah kemajemukan kehidupan beragama masyarakat. Tulisan ini adalah hasil penelitian yang dilakukan di Politeknik Negeri dengan menggunakan pendekatan kualitatif. Metode pengumpulan data yang akan digunakan adalah wawancara dengan para dosen pengampu mata kuliah PAI di berbagai perguruan tinggi umum serta studi litaratur artikel ilmiah dan buku tentang Pendidkan Agama Islam dan moderasi beragama. Analisis dari data yang terkumpul digunakan untuk merumuskan model pengembangan kurikulum mata kuliah PAI berbasis moderasi beragama. Hasil dari penelitian memberikan kesimpulan bahwa pengembangan kurikulum mata kuliah Pendidikan Agama Islam berbasis moderasi beragama dinilai penting dan mendesak guna menghindarkan mahasiswa dari sikap ekstrim dalam beragama. Pengembangan kurikulum tersebut dilakukan dengan merumuskan tujuan mata kuliah Pendidikan Agama Islam berbasis moderasi beragama, mennetukan pengalaman belajar mahasiswa, pengelolaan pengalaman belajar dan evaluasi. Kendala yang muncul adalah sumber daya manusia yakni dosen pengampu mata kuliah yang belum sepenuhnya memahami dan menyadari pentingnya nilai-nilai moderasi beragama dalam pembelajaran mata kuliah Pendidikan Agama Islam
BETWEEN LAW AND LANGUAGE: MISTRANSLATION IN LOAN AGREEMENTS
No full textLegal translation in financial technology (fintech) contracts demands high precision to preserve faithfulness, accuracy, consumer protection, and institutional integrity. This study investigates mistranslations in the English version of the Shopee Pinjam loan agreement, focusing on functional, lexical, and cultural distortions. Employing a qualitative descriptive approach, the research compares the Indonesian source text with its English counterpart to identify translation errors. A total of 72 mistranslation cases were found: functional (41.7%), lexical (38.9%), and cultural (19.4%). These findings demonstrate that mistranslation in fintech loan agreements not only compromises legal clarity but also risks consumer misinterpretation of obligations and rights. The study contributes theoretically by extending Newmark’s typology of mistranslation into a real-world fintech context and practically by highlighting the need for domain-specific competence among translators. It recommends the development of standardized glossaries, regulatory oversight, and collaboration between linguists and legal practitioners to safeguard translation quality in consumer-facing financial contracts
ANALISIS TEKNIK PENERJEMAHAN KALIMAT IMPERATIF PADA FILM MULAN 2020: -
No full textThe purpose of this study is to identify the technique of imperative sentences in the film Mulan 2020. This study used content analysis and questionnaires.This research used a descriptive qualitative, and focuses on research questions: the translation techniques found in the film and the translation techniques most widely used by translators in translating imperative sentences in the film Mulan 2020. The results of this study found 13 types of translation techniques from 420 data, namely the common equivalent of 317 data or 75.48%; the modulation is 42 data or 10%;
Tujuan penelitian ini untuk mendeskripsikikan teknik dari kalimat imperatif yang terdapat pada film Mulan 2020. Metode yang digunakan adalah content analysis dan kuesioner. Peneliti menggunakan pendekatan kualitatif deskriptif, serta berfokus pada pertanyaan penelitian, yaitu: teknik penerjemahan yang terdapat pada film tersebut dan teknik penerjemahan yang paling banyak digunakan oleh penerjemah dalam menerjemahkan kalimat imperatif di film Mulan 2020. Hasil dari penelitian ini ditemukan 13 jenis teknik penerjemahan dari 420 data, yaitu padanan lazim berjumlah 317 data atau 75,48%; Modulasi berjumlah 42 data atau 10%.
 
CONTEXTUAL LEARNING MANAGEMENT TO IMPROVE STUDENTS’ SCIENCE COMPETENCE AT MADRASAH TSANAWIYAH IN BUNGO REGENCY
No full textThis study aims to analyze the management of contextual learning in improving students’ science competence at Madrasah Tsanawiyah in Bungo Regency. The research focuses on how the planning, implementation, and evaluation of contextual learning are organized to optimize students’ scientific understanding and engagement. The study employed a classroom action research design conducted in two cycles with 28 eighth-grade students as the subjects. Data were collected through observation, interviews, documentation, and achievement tests, and were analyzed using descriptive qualitative and quantitative methods. The findings reveal that contextual learning management through systematic planning, the use of real-world media, and reflective evaluation significantly improved students’ science competence. The percentage of students achieving the minimum mastery criterion increased from 25% in the pre-cycle to 85.71% in the second cycle. This improvement demonstrates that effective instructional management emphasizing student participation, collaborative learning, and authentic assessment creates a meaningful learning environment that strengthens both cognitive mastery and scientific skills. The study highlights that managing contextual learning with an integrative and reflective approach can serve as a strategic model for enhancing educational quality in Islamic junior high schools.Penelitian ini bertujuan untuk menganalisis manajemen pembelajaran kontekstual dalam meningkatkan kompetensi sains siswa di Madrasah Tsanawiyah Kabupaten Bungo. Fokus penelitian diarahkan pada bagaimana perencanaan, pelaksanaan, dan evaluasi pembelajaran kontekstual diorganisasi untuk mengoptimalkan pemahaman ilmiah dan keterlibatan siswa. Penelitian ini menggunakan desain penelitian tindakan kelas yang dilaksanakan dalam dua siklus dengan subjek sebanyak 28 siswa kelas VIII. Data dikumpulkan melalui observasi, wawancara, dokumentasi, dan tes hasil belajar, kemudian dianalisis menggunakan metode deskriptif kualitatif dan kuantitatif. Hasil penelitian menunjukkan bahwa manajemen pembelajaran kontekstual melalui perencanaan yang sistematis, penggunaan media berbasis dunia nyata, dan evaluasi reflektif secara signifikan meningkatkan kompetensi sains siswa. Persentase siswa yang mencapai kriteria ketuntasan minimal meningkat dari 25% pada pra-siklus menjadi 85,71% pada siklus kedua. Peningkatan ini menunjukkan bahwa manajemen pembelajaran yang efektif dengan menekankan partisipasi siswa, pembelajaran kolaboratif, dan penilaian autentik menciptakan lingkungan belajar yang bermakna yang memperkuat penguasaan kognitif dan keterampilan ilmiah. Studi ini menegaskan bahwa pengelolaan pembelajaran kontekstual dengan pendekatan integratif dan reflektif dapat menjadi model strategis untuk meningkatkan mutu pendidikan di madrasah tingkat menengah pertam
MENINGKATKAN KEMANDIRIAN WIRAUSAHA PEMUDA: PERAN LITERASI DIGITAL, INOVASI TEKNOLOGI, DAN MOTIVASI BERWIRAUSAHA
No full textIndonesia is currently taking steps towards Golden Indonesia 2045, a grand vision that targets achieving developed nation status exactly one century after independence. To realize this vision, the quality of human resources, especially the younger generation, is a key determining factor. However, the challenges faced by Indonesian youth remain quite complex, particularly in the areas of employment and readiness to face the digital era. Therefore, this study aims to analyze the role of digital literacy and technological innovation on the independence of young entrepreneurs, with entrepreneurial motivation as a mediating variable. This topic is important because digital transformation is increasingly influencing the entrepreneurial behavior of the younger generation in the context of economic development towards Golden Indonesia 2045. The study used a descriptive quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) method and involved 77 young entrepreneurs aged 18–30 years in South Sulawesi Province. The results show that technological innovation has a positive and significant effect on entrepreneurial motivation and independence of young entrepreneurs, while digital literacy has no significant effect on motivation. In addition, entrepreneurial motivation mediates the relationship between technological innovation and independence, but does not mediate the relationship between digital literacy and independence. These results underscore the importance of technological innovation and intrinsic motivation as key drivers of youth economic independence in the digital era. This research contributes to our understanding of the integration of technological and psychological factors in building sustainable youth entrepreneurship.Indonesia tengah menapaki langkah menuju Indonesia Emas 2045, sebuah visi besar yang menargetkan tercapainya status negara maju tepat satu abad setelah kemerdekaan. Untuk mewujudkan visi tersebut, kualitas sumber daya manusia, khususnya generasi muda, menjadi faktor penentu utama. Namun, tantangan yang dihadapi pemuda Indonesia masih cukup kompleks, terutama dalam bidang ketenagakerjaan dan kesiapan menghadapi era digital. Sehingga, penelitian ini bertujuan untuk menganalisis peran literasi digital dan inovasi teknologi terhadap kemandirian wirausaha muda dengan motivasi berwirausaha sebagai variabel mediasi. Topik ini penting karena transformasi digital semakin memengaruhi perilaku kewirausahaan generasi muda dalam konteks pembangunan ekonomi menuju Indonesia Emas 2045. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) dan melibatkan 77 wirausaha muda berusia 18–30 tahun di Provinsi Sulawesi Selatan. Hasil penelitian menunjukkan bahwa inovasi teknologi berpengaruh positif dan signifikan terhadap motivasi berwirausaha serta kemandirian wirausaha muda, sedangkan literasi digital tidak berpengaruh signifikan terhadap motivasi. Selain itu, motivasi berwirausaha memediasi hubungan antara inovasi teknologi dan kemandirian, namun tidak memediasi hubungan antara literasi digital dan kemandirian. Hasil ini menegaskan pentingnya inovasi teknologi dan motivasi intrinsik sebagai pendorong utama kemandirian ekonomi pemuda di era digital. Penelitian ini memberikan kontribusi terhadap pemahaman mengenai integrasi faktor teknologi dan psikologis dalam membangun kewirausahaan muda yang berkelanjutan
OPTIMALISASI PRODUKSI DAN HASIL PENJUALAN UMKM FASHION (PRODUK BAJU & CELANA) DENGAN PEMROGRAMAN LINEAR MENGGUNAKAN METODE SIMPLEKS MODIFIKASI WOLFE
No full text
SMEs in Indonesia face significant challenges in optimizing their production due to limited resources, particularly in terms of time and labor. This study proposes the application of the Modified Wolfe Simplex Method to optimize the production of two main fashion products—shirts and trousers—within a clothing SME. The method employs principles of linear programming, Lagrangian functions, and Karush-Kuhn-Tucker (KKT) optimality conditions to identify efficient and strategic solutions. The main objective of this research is to determine the optimal production combination to maximize profit under time constraints in cutting and sewing processes. Production data were analyzed using an iterative Simplex approach, enhanced by Wolfe’s modification to explore system sensitivity to changes in resource availability. The results show that the optimal production consists of 8 shirts and 12 trousers, yielding a maximum profit of IDR 1,440,000. The Lagrange multipliers λ₁ = 8/19 and λ₂ = 18/19 indicate the potential for additional profit if work capacity is increased by one unit in each process. The shadow prices of the constraints further suggest opportunities for increased profitability through capacity expansion. This study concludes that the method is effective in supporting data-driven production decision-making. Future research is recommended to accommodate more variables and integrate digital systems for continuous optimization.
Keywords:
Simplex Method, Wolfe, Production Optimization, Linear Programming, MSMEs.SMEs in Indonesia face significant challenges in optimizing their production due to limited resources, particularly in terms of time and labor. This study proposes the application of the Modified Wolfe Simplex Method to optimize the production of two main fashion products—shirts and trousers—within a clothing SME. The method employs principles of linear programming, Lagrangian functions, and Karush-Kuhn-Tucker (KKT) optimality conditions to identify efficient and strategic solutions. The main objective of this research is to determine the optimal production combination to maximize profit under time constraints in cutting and sewing processes. Production data were analyzed using an iterative Simplex approach, enhanced by Wolfe’s modification to explore system sensitivity to changes in resource availability. The results show that the optimal production consists of 8 shirts and 12 trousers, yielding a maximum profit of IDR 1,440,000. The Lagrange multipliers λ₁ = 8/19 and λ₂ = 18/19 indicate the potential for additional profit if work capacity is increased by one unit in each process. The shadow prices of the constraints further suggest opportunities for increased profitability through capacity expansion. This study concludes that the method is effective in supporting data-driven production decision-making. Future research is recommended to accommodate more variables and integrate digital systems for continuous optimization.
ABSTRAK
UMKM di Indonesia menghadapi tantangan dalam mengoptimalkan produksi karena keterbatasan sumber daya, khususnya waktu dan tenaga kerja. Penelitian ini mengusulkan penerapan Metode Simpleks Modifikasi Wolfe untuk mengoptimalkan produksi dua produk utama, yaitu baju dan celana, pada sebuah UMKM fashion. Metode ini memanfaatkan prinsip pemrograman linier, fungsi Lagrangian, dan kondisi optimalitas Karush-Kuhn-Tucker (KKT) untuk menemukan solusi yang efisien dan strategis. Tujuan utama penelitian ini adalah menentukan kombinasi produksi optimal guna memaksimalkan keuntungan dengan mempertimbangkan batasan waktu pemotongan dan penjahitan. Data produksi dianalisis menggunakan pendekatan iteratif metode Simpleks, dilengkapi dengan modifikasi Wolfe untuk mendalami sensitivitas sistem terhadap perubahan sumber daya. Hasil menunjukkan bahwa produksi optimal adalah 8 unit baju dan 12 unit celana, dengan keuntungan maksimum sebesar Rp1.440.000. Nilai Lagrange multiplier λ₁ = 8/19 dan λ₂ = 18/19 merepresentasikan potensi keuntungan tambahan jika kapasitas kerja ditambah satu unit pada masing-masing proses. Nilai shadow price dari kendala menunjukkan peluang peningkatan keuntungan bila kapasitas kerja ditambah. Penelitian ini menyimpulkan bahwa metode ini efektif dalam mendukung pengambilan keputusan produksi berbasis data. Penelitian lanjutan disarankan untuk mengakomodasi lebih banyak variabel dan mengintegrasikan sistem digital untuk optimalisasi berkelanjutan.
Keywords:
Simplex Method, Wolfe, Production Optimization, Linear Programming, MSMEs.
 
DETERMINAN JOB CRAFTING PADA KARYAWAN GEN Z DAN DAMPAKNYA TERHADAP KETERIKATAN KERJA
No full textThis study aims to analyze the effects of Perceived Organizational Support and Proactive Personality on Job Crafting, as well as their impact on the Work Engagement of Generation Z employees in Indonesia. The research employs a quantitative method with an explanatory design. Data were collected through an online survey using a five-point Likert-scale questionnaire distributed to 390 Gen Z respondents working across various industrial sectors. Partial Least Squares–Structural Equation Modeling (PLS-SEM) was used for data analysis with the support of SmartPLS 4 software. The results indicate that Perceived Organizational Support and Proactive Personality have positive and significant effects on Job Crafting and Work Engagement. Additionally, Job Crafting is proven to enhance Work Engagement. Therefore, Job Crafting serves as an important mechanism linking organizational factors and individual dispositions to Gen Z employees’ engagement and job-related well-being.Penelitian ini bertujuan untuk menganalisis pengaruh Perceived Organizational Support dan Proactive Personality terhadap Job Crafting, serta dampaknya pada Work Engagement karyawan Generasi Z di Indonesia. Penelitian menggunakan metode kuantitatif dengan desain eksplanatori. Data diperoleh melalui survei daring menggunakan kuesioner Likert lima poin yang disebarkan kepada 390 responden Gen Z yang bekerja di berbagai sektor industri. Teknik analisis menggunakan Partial Least Squares – Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS 4. Hasil penelitian menunjukkan bahwa Perceived Organizational Support dan Proactive Personality berpengaruh positif dan signifikan terhadap Job Crafting dan Work Engagement. Selanjutnya, Job Crafting terbukti meningkatkan Work Engagement. Dengan demikian, Job Crafting juga dapat berperan sebagai mekanisme penting yang menghubungkan faktor organisasi dan disposisi individu dengan keterlibatan serta kebahagiaan kerja karyawan Gen Z
SWOT ANALYSIS OF DE BALEN SOULTAN HOTEL, CENTRAL LOMBOK
No full textTourism is a leading sector that drives economic growth, including in Central Lombok, West Nusa Tenggara. de Balen Soultan Hotel (DBSH), managed by students of the Lombok Tourism Polytechnic, is present as a supporting accommodation for this sector. However, tight competition and changes in tourist preferences require DBSH to develop the right strategy. This study aims to analyze the internal and external conditions of the hotel using the SWOT method to formulate a development strategy. The study was conducted descriptively qualitatively through interviews, observations, and documentation. The results of the analysis show that DBSH has strengths in location and service, but still has weaknesses in the foreign language skills of staff and supporting facilities. By utilizing tourism opportunities and overcoming competitive challenges, this hotel has the potential to increase its competitiveness. Routine implementation of SWOT analysis and improvement of the quality of human resources and services are needed.Pariwisata merupakan sektor unggulan yang mendorong pertumbuhan ekonomi, termasuk di Lombok Tengah, Nusa Tenggara Barat. Hotel de Balen Soultan (DBSH) yang dikelola oleh mahasiswa Politeknik Pariwisata Lombok hadir sebagai akomodasi pendukung bagi sektor ini. Namun, persaingan yang ketat dan perubahan preferensi wisatawan mengharuskan DBSH menyusun strategi yang tepat. Penelitian ini bertujuan untuk menganalisis kondisi internal dan eksternal hotel dengan menggunakan metode SWOT untuk merumuskan strategi pengembangan. Penelitian dilakukan secara deskriptif kualitatif melalui wawancara, observasi, dan dokumentasi. Hasil analisis menunjukkan bahwa DBSH memiliki kekuatan pada lokasi dan pelayanan, tetapi masih memiliki kelemahan pada kemampuan bahasa asing staf dan fasilitas pendukung. Dengan memanfaatkan peluang pariwisata dan mengatasi tantangan persaingan, hotel ini berpotensi meningkatkan daya saingnya. Pelaksanaan analisis SWOT secara rutin dan peningkatan kualitas sumber daya manusia serta pelayanan sangat diperlukan