Jurnal Politeknik Negeri Jakarta
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    PENGARUH LEVERAGE, GOOD CORPORATE GOVERNANCE, KULAITAS AUDIT TERHADAP MANAJEMEN LABA: Studi Empiris Pada Perusahaan Industrial Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2022

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    This research aims to examine the influence of leverage, good corporate governance, audit quality on earnings management. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is panel data regression using the Eviews version 10 application and Microsoft Excel. The population used in this research is industrial companies listed on the Indonesian Stock Exchange for the 2017-2022 period. The data collection technique in this research is a purposive sampling technique with the results of 55 populations becoming 11 research sample companies processed in this research. The research results simultaneously show that leverage, Good Corporate Governance, and audit quality simultaneously influence earnings management. Partially, leverage, institutional ownership and audit quality have no effect on earnings management, while independent commissioners have an effect on earnings management.Abstrak             Penelitian ini bertujuan untuk menguji pengaruh leverage, good corporate governance, kualitas audit terhadap manajemen laba. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan metode asosiatif. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis data yang digunakan dalam penelitian ini adalah regresi data panel dengan menggunakan aplikasi Eviews versi 10 dan Microsoft Excel. Populasi yang digunakan pada penelitian ini yaitu Perusahaan Industrial yang Terdaftar di Bursa Efek Indonesia Periode 2017-2022. Teknik pengumpulan data pada penelitian ini adalah teknik purposive sampling dengan hasil 55 populasi menjadi 11 perusahaan sampel penelitian yang diolah dalam penelitian ini. Hasil penelitian secara simultan menunjukan leverage, Good Corporate Governance, dan kualitas audit berpengaruh secara simultan terhadap manajemen laba. Secara parsial leverage, kepemilikan institusional, dan kualitas audit tidak berpengaruh terhadap manajemen laba, sementara komisaris independen berpengaruh terhadap manajemen laba. Kata Kunci: Leverage; Good Corporate Governance; Kualitas Audit; Manajemen Lab

    IMPROVING KNOWLEDGE MANAGEMENT PROCESS USING BIM IN INDONESIAN STATE-OWNED CONSTRUCTION ENTERPRISES

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    In today's digital era 4.0, the synergy between the construction industry and information technology is inevitable. Knowledge management plays a critical role in the success of construction companies, enabling them to effectively capture, store, share, and utilize valuable information and expertise. In recent years, Building Information Modeling (BIM) has emerged as a powerful tool that improves knowledge management in the construction industry. This article focuses on implementing BIM in Indonesian state-owned construction companies and how it can improve knowledge management, leading to better project outcomes, efficiency, and competitiveness. BIM-based Knowledge Management (KM) systems can capture, store, and disseminate knowledge to manage facilities through their life cycle. To describe in this study first identified from a literature review how BIM can facilitate improved knowledge management in construction projects. Second, a questionnaire survey of respondents of State Owned Construction Enterprises with ISO 1960 BIM in Indonesia will be further analyzed using a quantitative SEM-PLS analysis to determine the KM types that can be leveled using BIM. The variables used in this study are BIM implementation on KM, processes, effectiveness, and barriers to knowledge management.  The results of this study show that BIM performance positively affects KM process improvement, KM effectiveness, and KM obstacle alleviation

    EFEKTIVITAS KEBIJAKAN KETENAGAKERJAAN DALAM MENINGKATKAN KESEJAHTERAAN DAN PARTISIPASI MASYARAKAT UNTUK MENGEMBANGKAN DESA WISATA DI KABUPATEN BOGOR

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    Penelitian ini  mempunyai tujuan bagaimana penerapan mengenai  hukum ketenagakerjaan dalam meningkatkan serta mengembangkan desa wisata di wilayah  Kabupaten Bogor. Implementasi hukum ketenagakerjaan  dalam lingkup desa wisata di Kabupaten Bogor merupakah hal yang sangat  penting untuk memastikan perlindungan hak-hak pekerja di sektor pariwisata. Sehingga perlu dilakukan analisis terhadap bagaikana hukum ketenaga kerjaa diterapkan dan dipatuhi didesa wisata tersebut.  Penerapan hukum ketenagakeraan dapat membantu memastikan bahwa pekerja pada sektor pariwisata mendapatkan perlindungan yang layai sesuai dengan ketentuan yang berlaku. Dengan fokus pada pengembangan serta peningkatan kemampuan dalam memberdayakan  masyarakat pada desa wisata di kabupaten Bogor. Dalam melaksanaan penelitian ini akan mencoba membuat analisis  mengenai peran hukum ketenagakerjaan dalam meningkatkan kesejahteraan dan partisipasi masyarakat lokal. Melalui pendekatan kualitatif dan studi lapangan, penelitian ini akan mendapatkan Gambaran yang mendalam  mengenai implementasi hukum ketenagakerjaan menjadikan instrument secara  efektif dalam  rangka mendukung pembangunan desa wisataThis study aims to see the application of labor law in the development of tourist villages in Bogor Regency. The implementation of labor laws in tourist villages in Bogor Regency is important to ensure the protection of workers' rights in the tourism sector. So it is necessary to conduct an analysis of how labor laws are applied and complied with in the tourist village.  The application of labor laws can help ensure that workers in the tourism sector receive the protection they receive in accordance with applicable regulations. With a focus on community empowerment through tourism villages, this study will analyze the role of labor law in improving the welfare and participation of local communities. Through a qualitative approach and field studies, this research will provide in-depth insights into how labor law can be an effective instrument in supporting the development of tourism villages. This research will explore how the implementation of labor regulations such as minimum wage and working hours can affect the development of tourist villages in Bogor Regency. By engaging local stakeholders, the study will also evaluat

    Prototype Sistem Pendeteksi Longsor Berbasis Internet of Things Menggunakan Komunikasi Long Range (LoRa)

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    Landslide disasters occur when materials such as rocks, debris, soil, or mixtures thereof move down a slope or out of the slope. As a natural disaster, landslides can cause material loss and loss of life. To reduce the impact, a system is needed that can monitor soil conditions continuously real-time and provide early warning to people living in landslide-prone areas. This designed system integrates a landslide-based detection tool Internet of Things (IoT) with Android applications. The system uses Realtime Database to store data from sensors, software Android Studio for developing Android applications, as well as communications Long Range (LoRa) to send sensor data to the microcontroller. This system can display data on soil moisture, rain intensity, vibration and conditions directly. If danger is detected, a buzzer will sound, and the application will send notifications quickly and precisely. Tests show that the sensor can transmit data using LoRa with an Received Signal Strength Indicator (RSSI) value of -71 dBm at 10 meters under conditions of Line of Sight, and up to 100 meters with an RSSI value of -106 dBm in the presence of obstructions. With this system, it is hoped that people in landslide-prone areas will be more alert, so that the risk of loss of life and material loss can be reduced.Bencana tanah longsor terjadi ketika material seperti batuan, bahan rombakan, tanah, atau campurannya bergerak turun dari lereng atau keluar dari lereng tersebut. Sebagai bencana alam, tanah longsor dapat menyebabkan kerugian materi dan korban jiwa. Untuk mengurangi dampaknya, dibutuhkan sistem yang dapat memantau kondisi tanah secara real-time dan memberikan peringatan dini kepada masyarakat yang tinggal di daerah rawan longsor. Sistem yang dirancang ini mengintegrasikan alat pendeteksi tanah longsor berbasis Internet of Things (IoT) dengan aplikasi Android. Sistem tersebut menggunakan Realtime Database untuk menyimpan data dari sensor, software Android Studio untuk mengembangkan aplikasi Android, serta komunikasi Long Range (LoRa) untuk mengirimkan data sensor ke mikrokontroler. Sistem ini dapat menampilkan data kelembaban tanah, intensitas hujan, getaran, dan kondisi secara langsung. Jika terdeteksi bahaya, buzzer akan berbunyi dan aplikasi akan mengirimkan notifikasi dengan cepat dan tepat. Pengujian menunjukkan bahwa sensor dapat mentransmisikan data menggunakan LoRa dengan nilai RSSI -71 dBm pada jarak 10 meter dalam kondisi Line of Sight, dan hingga 100 meter dengan nilai RSSI -106 dBm dalam kondisi adanya penghalang. Dengan adanya sistem ini, diharapkan masyarakat di daerah rawan longsor dapat lebih waspada, sehingga risiko korban jiwa dan kerugian materi dapat dikurangi

    PEMANFAATAN BOTTOM ASH PEMBAKARAN PLTSA SEBAGAI SUBSITUSI PASIR PENYUSUN PAVING BLOCK

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    Waste management in Indonesia poses a significant challenge, and to address this issue, the government has established waste-to-energy plants (Pembangkit Listrik Tenaga Sampah - PLTSa) in Bantar Gebang that generate bottom ash waste. This study focuses on utilizing bottom ash as a substitute for fine aggregate in the production of concrete paving blocks. The research aims to analyze the compressive strength, abrasion, and absorption properties of the paving blocks with various mixtures of bottom ash (0%, 10%, 30%, 50%, 60%, 80%, and 100%) at a curing age of 28 days. The results indicate that the use of bottom ash as a substitute for fine aggregate increases the compressive strength of the paving blocks. The mixture with 100% bottom ash exhibits the highest compressive strength due to the high content of calcium oxide and silicon dioxide, similar to cement content. However, the replacement of up to 50% of fine aggregate with bottom ash leads to an increase in abrasion values, indicating reduced abrasion resistance. On the other hand, paving mixtures containing 60% to 100% bottom ash show improved abrasion resistance compared to lower percentages. Absorption tests reveal that mixtures containing 10% to 100% bottom ash exhibit higher absorption values compared to the control sample without bottom ash, attributed to the high absorption capacity of bottom ash compared to sand. In conclusion, this study highlights that bottom ash from PLTSa can be effectively used as a substitute material in the production of paving blocks, leading to enhanced compressive strength and abrasion resistance. However, careful consideration of the percentage of substitution is essential to ensure compliance with the quality standards. This innovative approach has the potential to contribute to the reduction of negative impacts from PLTSa waste and offer a sustainable solution to waste management in Indonesia, promoting environmental conservation and improving infrastructure quality in the long run

    ANALISIS STABILITAS TIMBUNAN PROYEK PEMBANGUNAN JALUR GANDA JALAN KERETA API (KA) SEPANJANG-MOJOKERTO

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    The construction of the Sepanjang-Mojokerto railway double track is an initiative to address the growing demand for railway transportation infrastructure. During the building of the double-track railroad, it is anticipated that the rail structure will endure the weight of traversing trains; hence, a stability study for settlement and sliding is essential. The settlement of the embankment between KM 49+500 and KM 49+750 was studied using sondir and borlog correlation data and then a geoslope model to see how stable the embankment was against sliding. The calculated findings indicate a reduction of 0.49 m to 1.49 m. The decrease is unsafe as it is above the permissible limit of 20 cm; achieving a decline to U90% requires around 0.9 years—15 years. Consequently, it is imperative to expedite the reduction using PVD and preloading. The PVD installation employs a triangle configuration with a spacing of 1.5 meters, requiring a duration of 16 to 20 weeks to achieve a 90% reduction. The stability control of the embankment against sliding on the railroad body yielded a safety factor (SF) value ranging from 1.63 to 2.33. SF > 1.5 indicates that the SF value is secure, surpassing the permissible threshold

    ANALISIS KAPASITAS DUKUNG SPUN PILE PADA PILE SLAB

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    The project seeks to promote the National Economic Development (PEN), specifically targeting the enhancement and advancement of economic activities on Sumatra Island. One of the current projects is the construction of the Sicincin - Padang Toll Road Section (STA 0+000 - 36+600) of the Pekanbaru - Padang Toll Road. This segment of the highway is a component of the Trans Sumatra highway network on Sumatra Island. The bearing capacity and settlement design of the spun pile foundation at the pile slab STA 7+443 - STA 7+569 Sicincin - Padang Toll Road were recalculated based on soil investigation data derived from SPT (Standard Penetration Test) results, subsequently compared with the findings from the PDA Test (Pile Driving Analyzer) conducted in the field. Soft soil issues were identified at STA 7 + 443, leading to the formation of fissures and landslides. The issues arose from the interaction between a pile foundation plate and the capacity of a revolving pile foundation. The objective of the study is to determine the bearing capacity and settlement of the rotating pile foundation at STA 7 + 443 - STA 7 + 569 using Standard Penetration Test (SPT) results and to compare these findings with the field data obtained from the Pile Driving Analyzer (PDA) test. The analysis conducted involved the adjustment of the N-SPT value utilizing tables and graphs in compliance with SNI 1725-2016, SNI 8460-2017, and SNI 4153-2008. The settlement assessment reveals the most significant discrepancy in the Meyerhoff Method compared to the PDA Test, amounting to 5.32%. The pile's settlement is within the allowable limit of 60 mm; hence it is deemed safe.Untuk menunjang Pengembangan Ekonomi Nasional (PEN) dan khususnya pengembangan dan peningkatan kegiatan ekonomi di Pulau Sumatera. Salah satunya adalah Pembangunan Jalan Tol Seksi Sicincin - Padang (STA 0+000 – 36+600) Ruas Tol Pekanbaru - Padang. Ruas jalan tol ini merupakan bagian dari sistem jaringan jalan tol Pulau Sumatera (Trans Sumatera). Pada perencanaan ini, akan dihitung kapasitas dukung dan penurunan pada fondasi spun pile di pile slab STA 7+443 – STA 7+569 Jalan Tol Sicincin – Padang yang dihasilkan dari data penyelidikan tanah berupa uji SPT (Standard Penetration Test), kemudian dibandingkan dengan hasil PDA Test (Pile Driving Analyzer) di lapangan. Di STA 7+443, ditemukan masalah tanah lunak yang menyebabkan keretakan dan kelongsoran. Untuk mengatasi masalah ini, desain diubah menjadi pile slab dengan fondasi spun pile. Penelitian ini bertujuan menghitung kapasitas dukung dan penurunan fondasi spun pile pada pile slab di STA 7+443 – STA 7+569, berdasarkan uji SPT (Standard Penetration Test) dan membandingkan hasilnya dengan PDA Test (Pile Driving Analyzer) di lapangan. Analisis melibatkan koreksi nilai N-SPT menggunakan tabel dan grafik sesuai SNI 1725-2016, SNI 8460-2017, dan SNI 4153-2008. Evaluasi penurunan dengan penurunan pada PDA Test menunjukkan selisih terbesar pada Metode Meyerhoff sebesar 5,32%. Penurunan tiang berada di bawah batas yang diizinkan yaitu sebesar 60 mm, sehingga tiang dinyatakan aman

    Pengembangan Kompetensi Digital Sebagai Upaya Peningkatan SDM Posyandu di Beji Timur, Depok, Jawa Barat

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    This community service aims to improve the digital competence of regional administrators in Beji Timur Village, Depok City, through Microsoft Office and Google Apps training. The background of this activity is the need of residents, especially for pos pelayanan terpadu (posyandu, or integrated health service post) cadres, to improve their skills in using the software to support administrative tasks. The training was conducted face-to-face, with a demonstration approach and direct practice accompanied by lecturers and students from the Politeknik Negeri Jakarta (Jakarta State Polytechnic). The evaluation of the activity included a pretest, posttest, and participant satisfaction questionnaire, which showed a significant increase in participant abilities and a positive response to the experience and benefits of the training. The results of this activity showed that this training was effective in improving the digital competence of participants, with an average score of 4.5 for training benefits, 4.8 for training experience, and 4.9 for interest in participating in similar training in the future. This activity is expected to have a long-term impact on improving the quality of human resources in Beji Timur Village. Keywords: digital competence, training, Microsoft Office, Google Apps, community servicePengabdian masyarakat ini bertujuan untuk meningkatkan kompetensi digital pengurus wilayah di Kelurahan Beji Timur, Kota Depok, melalui pelatihan Microsoft Office dan Google Apps. Latar belakang kegiatan ini adalah kebutuhan warga, terutama kader pos pelayanan terpadu (posyandu), untuk meningkatkan keterampilan mereka dalam menggunakan perangkat lunak guna mendukung tugas administratif. Pelatihan dilakukan secara tatap muka, dengan pendekatan demonstrasi dan praktik langsung yang didampingi oleh dosen dan mahasiswa dari Politeknik Negeri Jakarta. Evaluasi kegiatan meliputi pretest, posttest, dan angket kepuasan peserta, yang menunjukkan peningkatan signifikan pada kemampuan peserta serta respons positif terhadap pengalaman dan manfaat pelatihan. Hasil dari kegiatan ini menunjukkan bahwa pelatihan ini efektif dalam meningkatkan kompetensi digital peserta, dengan skor ratarata 4,5 untuk manfaat pelatihan, 4,8 untuk pengalaman pelatihan, dan4,9 untuk minat mengikuti pelatihan serupa di masa depan. Kegiatan ini diharapkan dapat memberikan dampak jangka panjang pada peningkatan kualitas SDM di Kelurahan Beji Timur. Kata kunci: kompetensi digital, pelatihan, Microsoft Office, Google Apps, pengabdian masyaraka

    Pengaruh LDR dan CAR terhadap Harga Saham Bank Rakyat Indonesia Periode 2017-2023

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    Information that is relevant and capable of providing signals in considering investment decisions, to predict stock prices is really needed by investor. The purpose of this research is to examine the effect LDR and CAR on the stock price at Bank Rakyat Indonesia period 2017-2023. The secondary data used comes from the Quarterly Financial Statements published on the official BRI website for 2017-2023. Purposive sampling technique is the technique applied in sampling. The analysis method applied is multiple linear regression. Data processing and analysis using the application SPSS version 29. The results of this research partially show that LDR has no effect on the stock prices, meanwhile CAR have a positive and significant effect on the stock prices. Simultaneously, LDR and CAR have a significant effect on the stock prices. Keywords: LDR, CAR, Stock PriceInformasi yang relevan dan mampu memberikan sinyal dalam mempertimbangkan keputusan investasi untuk memprediksi harga saham sangat dibutuhkan oleh investor. Tujuan penelitian ialah untuk mengkaji pengaruh LDR dan CAR terhadap harga saham Bank Rakyat Indonesia periode 2017-2023. Data sekunder yang dipakai berasal dari Laporan Keuangan Triwulan yang diterbitkan melalui laman resmi BRI periode 2017-2023. Teknik purposive sampling ialah teknik yang diterapkan dalam pengambilan sampel. Metode analisis yang diterapkan ialah regresi linier berganda. Pengolahan dan analisis data melalui bantuan aplikasi SPSS versi 29. Hasil penelitian ini memperlihatkan bahwa secara parsial LDR tidak mempunyai pengaruh terhadap harga saham, sedangkan CAR mempunyai pengaruh positif dan signifikan terhadap harga saham. Secara simultan, LDR dan CAR memiliki pengaruh signifikan terhadap harga saham. Kata Kunci: LDR, CAR, Harga Saha

    Penerapan unsur layak berita pada subkanal daerah rri.co.id Jaringan Jakarta

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    Mass media was born as a tool or channel used to disseminate information to a wide audience, usually including a large number of individuals or the general public. Mass media is media intended for the masses. In journalism, mass media broadcast news or information, also known as the press. In presenting news, aspects of freedom and accuracy are very important to pay attention to. News must be independent, not a form of advertising, and delivered through the media the masses as active intermediaries and disseminating factual and actual information to the public. In an era of increasingly sophisticated technology, the dissemination of information has become faster and easier to access by anyone and anywhere via gadgets. News must first be careful and precise or deep journalistic language must accurate. Apart from being accurate and precise, news must also be complete, fair and balanced. Newsworthy elements include: Accurate: Reporters must be thorough in spelling, numbers, dates, and ages, and double-check information to ensure details and general impression are correct; Complete, Fair and Balanced: Accuracy of facts must be accompanied by a fair and balanced presentation, reporting what actually happened; Objective: News must be written objectively, reflecting reality without partiality or prejudice; Concise and Clear: News must be easy to understand, straight to the point, and well structured; Warm: News should be new and relevant, emphasizing elements of time and current events.Media massa dilahirkan sebagai sebuah alat atau saluran yang digunakan untuk menyebarkan informasi kepada khalayak luas, biasanya mencakup sejumlah besar individu atau masyarakat umum. Media massa merupakan media yang diperuntukkan untuk massa. Dalam ilmu jurnalistik, media massa menyiarkan berita atau informasi disebut juga dengan istilah pers.Dalam menyajikan berita, aspek kebebasan dan keakuratan sangat penting untuk diperhatikan. Berita harus independen, bukan merupakan bentuk iklan, dan disampaikan melalui media massa sebagai perantara yang aktif dan menyebarkan informasi faktual serta aktual kepada masyarakat. Di era teknologi yang semakin canggih, penyebaran informasi menjadi lebih cepat dan mudah diakses oleh siapa pun dan di mana pun melalui perangkat gawai. Berita pertama-tama harus cermat dan tepat atau dalam bahasa jurnalistik harus akurat. Selain cermat dan tepat, berita juga harus lengkap (complete), adil (fair), dan berimbang (balanced). Unsur-unsur layak berita meliputi: Akurat: Wartawan harus teliti dalam ejaan, angka, tanggal, dan usia, serta memeriksa kembali informasi untuk memastikan detail dan kesan umum yang tepat; Lengkap, Adil, dan Berimbang: Akurasi fakta harus disertai dengan penyajian yang adil dan berimbang, melaporkan apa yang sebenarnya terjadi; Objektif: Berita harus ditulis secara objektif, mencerminkan kenyataan tanpa keberpihakan atau prasangka. Ringkas dan Jelas: Berita harus mudah dipahami, langsung ke pokok permasalahan, dan terstruktur dengan baik; Hangat: Berita harus baru dan relevan, menekankan unsur waktu dan kejadian terkini

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