UPH Academic Journals (Universitas Pelita Harapan)
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    The Deviation of Law in the Practice of Merariq Kodeq Tradition (Underage Runaway Marriage/Elopement) of the Sasak Community in Lombok, West Nusa Tenggara

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    There are complex problems of underage runaway marriage/elopement practices in the Sasak community in Lombok, West Nusa Tenggara. Merariq is running off with a girl to make her a wife. The practice of merariq in the Sasak community in Lombok is rife with underage children or what is known as merariq kodeq. The focus of this research is the deviation of law in the practice of merariq kodeq tradition (underage runaway marriage/elopement) of the Sasak Community in Lombok, West Nusa Tenggara. The type of this research is descriptive qualitative with data collection from conducting observations, interviews, documentation and literature studies. The findings of this research show that some of law deviations, including the legalization of child marriage (merariq kodeq/merariq kocet), have brought about the high rate of sirri marriage practice and early divorce, giving effect to the counterproductive dispensation of marriage in the Sasak community in Lombok, high rate of early divorce, and finally has an impact on the increasing numbers of schools’ dropouts. Further investigation of this traditional merariq practice has violated the rights of a minor, and this is within the category of deviation of law, namely the law on child protection and can also be classified as a criminal act. Among the legal issues in the practice of merariq kodeq among the people of Lombok, namely, legal issues of the criminal act of taking away a minor, the criminal act of violence, the criminal act of sexual violence, and the criminal act of neglecting a child. Efforts to prevent the practice of merariq kodeq are urgently needed as in the cases raised in this research, such as reviving local culture/local wisdom with full responsibility. On the other hand, efforts are needed to optimize socialization about marriage; real government intervention is needed in persuasive and educational efforts (a marriage school is needed as a media center); and the importance of carrying out non-litigation efforts on legal issues that arise in the practice of merariq kodeq, namely, maximizing peace efforts between parties, and increasing legal awareness in society in order to prevent people from being entangled in criminal acts and legal processes or legal punishment

    The Importance of a Principal’s Shepherd Leadership in Transforming Teachers' Understanding of the Christian Worldview

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    Shepherd leadership is often understood as a form of leadership that takes place within the Church. However, it can also be effectively implemented in other settings, such as schools. In fact, schools may be one of the most ideal environments for shepherd leadership, as they require significant daily interaction among principals, teachers, and students. Shepherd leadership is especially important in schools because a principal cannot achieve the ultimate goals of education alone. It is therefore critical to have teachers who share the school's vision and mission. The purpose of this study is to explore in greater depth how shepherd leadership can transform teachers' understanding of a Christian worldview in their teaching, and how this transformation relates to discipleship in Christ. This research collects data to reveal how shepherd leadership is implemented in the school, how teachers respond to the principal’s leadership, and how their worldviews are transformed as a result

    PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA RILL PADA PERUSAHAAN DENGAN KUALITAS AUDIT YANG BERBEDA

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    This study aims to test and obtain empirical evidence regarding the effect of tax planning on real earnings management, as well as the effect of audit quality and the Covid -19 pandemic on the relationship between tax planning and real earnings management. The independent variable used in this study is tax planning and the dependent variable used is real earnings management. This study also uses audit quality and the Covid-19 pandemic as moderating variables. The research data is secondary data in the form of financial reports taken through S&P Capital IQ. The research sample used is the financial statements of companies in consumer staples sector listed on the Indonesia Stock Exchange (IDX) during 2018 - 2022, with final sample 316 data from 85 companies. The purposive sampling method was used as a sample collection technique and the data was analyzed using multiple regression methods with IMB SPSS 27 software. The results of this study indicate that tax planning has a negative effect on real earnings management, audit quality weakens the relationship between tax planning and real earnings management, and the Covid-19 pandemic has no effect on the relationship between tax planning and real earnings management. The implication of this research is to increase knowledge about the effect of tax planning on real earnings management and the effect of audit quality on the relationship between them

    PERAN LEMBAGA PELATIHAN DALAM MENINGKATKAN LITERASI DAN PROFESIONALISME PASAR MODAL: STUDI KUALITATIF PADA PRAKTISI EDUKASI KEUANGAN

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    Penelitian ini bertujuan untuk mengeksplorasi pengalaman dan strategi manajemen sebuah lembaga pelatihan pasar modal dalam meningkatkan literasi keuangan dan profesionalisme peserta, serta mengkaji peran aspek bahasa dan komunikasi dalam proses pembelajaran. Pendekatan deskriptif kualitatif dengan desain studi kasus tunggal digunakan, dengan fokus pada seorang informan kunci yang merupakan pemilik dan pelatih di sebuah lembaga pelatihan pasar modal di Jakarta. Data dikumpulkan melalui wawancara mendalam, observasi partisipatif, dan dokumentasi, kemudian dianalisis dengan menggunakan model analisis tematik Braun dan Clarke (2006). Temuan menunjukkan bahwa strategi pembelajaran yang diterapkan bersifat personal dan adaptif, dengan menggunakan metode yang beragam seperti kuliah interaktif, studi kasus, dan aplikasi simulasi pasar. Aspek bahasa dan komunikasi sangat penting untuk keberhasilan, di mana penggunaan bahasa yang tepat dan efektif dapat memfasilitasi pemahaman peserta dari berbagai latar belakang. Tantangan utama yang dihadapi termasuk promosi dan regenerasi peserta, yang diatasi melalui pendekatan individual dan pemanfaatan teknologi digital. Studi ini menawarkan kontribusi praktis dan akademis untuk pengembangan sumber daya manusia di pasar modal dengan menyediakan pelatihan yang efektif dan relevan serta menyoroti pentingnya komunikasi yang tepat dalam edukasi keuangan

    Kedudukan Profesi Notaris dalam Tindak Pidana Pencucian Uang Dikaitkan dengan Prinsip Fiduciary Duty Dalam Kode Etik Dan Sumpah Jabatan Notaris

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    Notary has the authority to create authentic deeds and is obligated to maintain the confidentiality of the contents of the deed and information obtained in the creation of the authentic deed. The evidentiary value of an authentic deed is absolute; if dispute arises and one of the parties uses authentic deed as evidence, the court must respect and acknowledge the content of the deed. Consequently, this becomes a target for wrongdoers to exploit notarial services by intentionally creating deeds with a criminal background. The purpose of this study is to resolve legal issues related to the regulation of notarial duties and application of the fiduciary duty principle in the notary’s oath and code of ethics as a reporting party in the prevention and eradication of money laundering crimes. Based on normative legal study and legal systematics approach, it can be concluded that the obligation to maintain the confidentiality of the deed's contents in Article 16 paragraph (1) letter f of Law Number 30 of 2004 on Notary Position as amended by Law Number 2 of 2014, creates a gap and provides protection for the use of criminal proceeds in money laundering activities. Therefore, Government Regulation Number 43 of 2015 on Reporting Parties in the Prevention and Eradication of Money Laundering Crimes mandates notaries as reporting parties, which can be considered legally ineffective in principle. In this case, notaries already have legal protection, ensuring that the fiduciary duty principle in the notary’s code of ethics and notary oath will not conflict with the reporting obligations. Bahasa Indonesia Abstract: Notaris memiliki kewenangan untuk membuat akta autentik dan berkewajiban untuk merahasiakan isi akta dan segala keterangan yang diperoleh dari pihak yang terlibat dalam pembuatan akta autentik tersebut. Kekuatan pembuktian suatu akta autentik adalah sempurna; apabila terjadi sengketa di mana salah satu pihak menggunakan akta autentik sebagai bukti di pengadilan, maka pengadilan harus menghormati dan menanggap bahwa isi akta autentik tersebut memiliki kekuatan pembuktian yang sempurna. Oleh karena itu, hal ini menjadi sasaran bagi pelaku untuk memanfaatkan jasa notaris dengan sengaja membuat akta yang berlatar belakang tindak pidana. Tujuan dari penelitian ini adalah untuk memecahkan persoalan hukum terkait kedudukan notaris dan penerapan prinsip fiduciary duty dalam sumpah jabatan dan kode etik notaris sebagai pihak pelapor dalam pencegahan dan pemberantasan tindak pidana pencucian uang. Berdasarkan hasil penelitian hukum normatif dan pendekatan sistematika hukum, dapat disimpulkan bahwa kewajiban merahasiakan isi akta dan segala keterangan lain yang berkaitan dengan akta notaris pada Pasal 16 ayat (1) huruf f Undang-Undang Nomor 30 Tahun 2004 tentang Jabatan Notaris sebagaimana telah diubah oleh Undang-Undang Nomor 2 Tahun 2014 memberikan celah dan wadah perlindungan bagi pemanfaatan dana hasil tindak pidana untuk melakukan kegiatan pencucian uang, sehingga Peraturan Pemerintah Nomor 43 Tahun 2015 tentang Pihak Pelapor dalam Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang yang mewajibkan notaris sebagai pihak pelapor pada prinsipnya dapat dinyatakan tidak mempunyai kekuatan hukum. Dalam hal ini notaris sudah mempunyai payung hukum sehingga prinsip fiduciary duty notaris yang terdapat dalam kode etik notaris dan sumpah jabatan notaris tidak akan berbenturan dengan kewajiban pelaporan tersebut

    Peran Notaris Dalam Pembuatan Akta Jaminan Fidusia Pada Hak Cipta atas Lagu dan/atau Musik

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    In practice, few music copyright holders use their works as fiduciary collateral. The process of securing fiduciary collateral for music copyright is difficult and has not been widely utilized by music creators due to constraints related to regulations, procedures, and existing institutions. This research aims to analyze the process of providing fiduciary guarantees in the form of songs and/or music as well as the role of notaries in the process of making Fiduciary Guarantee Deeds for song and/or music copyrights. This research is empirical normative research through library research and interviews. The result of this research shows that the process of providing fiduciary guarantees in the form of songs and/or music must have a registration letter or Intellectual Property certificate because formal Copyright registration is very important in terms of strengthening evidence if one day there is a dispute over the status of Copyright ownership. Registered music and/or song copyrights must first be valued through an appraisal process to determine the economic value of the music and/or song copyrights to then be used as an object of fiduciary collateral and a fiduciary guarantee deed must be drawn up by a notary. The role of the notary in the process of making a Fiduciary Guarantee Deed for song and/or music copyright, namely making an authentic deed, namely a fiduciary guarantee deed. The notary also plays a role in providing legal counseling regarding the content of the fiduciary guarantee deed, and registering the fiduciary guarantee deed at the registration office. fiduciary and then a fiduciary certificate is issued. Bahasa Indonesia Abstract: Dalam praktiknya, masih sedikit pemegang hak cipta musik yang memanfaatkan ciptaan mereka untuk dijadikan jaminan fidusia. Proses pemberian jaminan fidusia hak cipta musik sulit dan belum banyak dimanfaatkan oleh para pencipta musik karena terkendala terkait regulasi, prosedur, lembaga yang ada. Penelitian ini bertujuan untuk menganalisis proses pemberian jaminan fidusia berupa lagu dan/atau musik serta peran notaris dalam proses pembuatan Akta Jaminan Fidusia atas hak cipta lagu dan/atau musik. Penelitian ini merupakan penelitian normatif empiris dengan studi yang didukung dengan wawancara. Hasil penelitian menunjukkan bahwa proses pemberian jaminan fidusia berupa lagu dan/atau musik harus memiliki surat pencatatan atau sertifikat Kekayaan Intelektual karena pencatatan Hak Cipta secara formal sangat penting dalam hal untuk menguatkan sebuah pembuktian apabila suatu hari terjadi sengketa status kepemilikan Hak Cipta. Hak cipta musik dan atau lagu yang didaftarkan, harus di nilai terlebih dahulu melalui proses penilaian (appraisal) untuk menentukan nilai ekonomi dari hak cipta musik dan/atau lagu tersebut untuk kemudian dijadikan sebagai objek jaminan fidusia dan dibuatkan Akta Jaminan Fidusia oleh notaris. Peran notaris dalam proses pembuatan Akta Jaminan Fidusia atas hak cipta lagu dan/atau musik yaitu membuat akta autentik yaitu Akta Jaminan Fidusia, notaris juga berperan dalam memberikan penyuluhan hukum sehubungan dengan materi muatan Akta Jaminan Fidusia, dan mendaftarkan Akta Jaminan Fidusia ke kantor pendaftaran fidusia untuk selanjutnya diterbitkan sertifikat fidusia

    The Effect of Working Hours And Incentives on The Quality of Work of PT MNY Employees

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    This study examines the impact of working hours and incentives on employee work quality at PT MNY. A quantitative approach was employed, with a survey method used to collect data from 200 respondents selected through purposive sampling. Structural Equation Modeling (SEM) was utilized to analyze the data. The findings indicate that working hours significantly and positively affect employee work quality (p = 0.035). Effective management of working hours is crucial for enhancing employee performance and productivity. Additionally, incentives were found to have a significant positive effect on work quality (p = 0.034), underscoring the importance of financial and non-financial rewards in motivating employees. The simultaneous analysis revealed that working hours and incentives jointly influence employee quality, with a path coefficient of 0.423 and a significant value of p = 0.005. Balanced work schedules and fair incentive systems are critical in maintaining employee motivation and productivity. The study recommends that PT MNY's management implement balanced work schedules and design a more equitable reward system to optimize employee performance. Future research should consider additional factors, such as leadership style and organizational culture, to gain a more comprehensive understanding of the determinants of employee work quality. By implementing these recommendations, PT MNY can enhance employee motivation, productivity, and overall work quality, contributing to the organization's success. This study provides valuable insights for organizations seeking to improve employee performance and work quality through effective management of working hours and incentives

    PENGEMBANGAN LKPD BERBASIS MATEMATIKA REALISTIK MATERI PEMUSATAN DATA DAN PELUANG UNTUK MENINGKATKAN KEMAMPUAN LITERASI NUMERASI [DEVELOPMENT OF REALISTIC MATHEMATICS-BASED STUDENT WORKSHEETS (LKPD) ON DATA-CENTERED MEASUREMENT AND PROBABILITY TO IMPROVE NUMERACY LITERACY SKILLS]

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    Students lack numeracy literacy due to monotonous learning and lack of media and learning resources that facilitate them. The purpose of this research is to develop a reality-based LKPD that is valid, effective, and practical in improving students' numeracy skills. Developmental research using the ADDIE model was conducted at MTs Ibnu Hajar Bulupitu. The results showed that the LKPD was very valid with a score of 84.7%. Practicality scores from teacher response questionnaires were 92.6% and student response questionnaires were 89.6%. This also shows that the realistically based LKPD is in a very practical category. The developed LKPD obtained paired sample T-test results of 0.000 <0.05, which means that there are differences in students' numeracy skills before and after the application of LKPD, and LKPD is effectively used to improve students' numeracy skills. BAHASA INDONESIA ABSTRACT: Siswa kurang dalam literasi numerasi karena pembelajaran yang monoton dan kekurangan media dan sumber belajar yang memfasilitasi mereka. Tujuan penelitian ini yakni untuk menghasilkan LKPD berbasis realistik yang valid, efektif, dan praktis dalam meningkatkan kemampuan literasi numerasi siswa. Penelitian pengembangan dengan model ADDIE dilakukan di MTs Ibnu Hajar Bulupitu. Hasil penelitian menunjukkan bahwa LKPD sudah sangat valid dengan skor 84,7%. Hasil uji kepraktisan dari angket respon guru sebesar 92,6% dan angket respon siswa sebesar 89,6%. Hal ini juga menunjukkan bahwa LKPD berbasis realistik masuk dalam kategori yang sangat praktis. LKPD yang dikembangkan diperoleh hasil Uji Paired Sampel T-Test 0,000 < 0,05 artinya terdapat perbedaan kemampuan literasi numerasi siswa sebelum dengan sesudah pengaplikasian LKPD dan LKPD efektif digunakan untuk meningkatkan kemampuan literasi numerasi

    3DSHAPE-AR: PROFIL PENALARAN SPASIAL MATEMATIS MAHASISWA DI POLITEKNIK MELALUI PEMBELAJARAN GEOMETRI BERBASIS AUGMENTED REALITY [3DSHAPE-AR: PROFILE OF STUDENTS' MATHEMATICAL SPATIAL REASONING AT POLYTECHNICS THROUGH GEOMETRY LEARNING BASED ON AUGMENTED REALITY]

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    Students' low mathematical reasoning skills affect their academic achievement in various fields. The field of Engineering is a domain that requires good mastery of geometric concepts, especially at the Polytechnic. However, in reality, students' mastery of Geometry concepts is still very low. This is because students' mathematical spatial reasoning skills are less honed. One of the contributing factors is that the learning resources used are still focused on books which do not support students to be more able to manipulate spatial representations in memory and mentally, so the 3DShape-AR application was developed. This research was conducted to see the mathematical spatial reasoning profile of students at the Polytechnic before and after studying using the 3DShape-AR application. This research was carried out qualitatively using a descriptive method by selecting 2 student answers using purposive sampling which then examined and described the profile of students' mathematical reasoning skills before and after learning using the 3DShape-AR application. From the analysis stage, it was concluded that the use of the 3DShape-AR application in geometry learning was able to provide changes in the quality of students' mental rotation, spatial orientation and spatial visualization components. These three components are components that describe the quality of a person's mathematical reasoning skills. The advantage of using the 3DShape-AR application is that students can explore various spatial shapes by rotating single or combined spatial shapes in various degrees to see the real visualization of the spatial shapes. Interesting content like this allows students to imagine space from various perspectives and then this understanding can be used to solve problems. It is also able to help students store visual patterns in their memory, carry out mental transformations, and manipulate internal representations. BAHASA INDONESIA ABSTRACT: Rendahnya keterampilan penalaran matematis mahasiswa mempengaruhi prestasi akademik mereka di berbagai bidang. Bidang Teknik merupakan salah satu ranah yang memerlukan penguasaan konsep geometri yang baik terutama di Politeknik. Namun kenyataannya penguasaan konsep Geometri mahasiswa masih sangat rendah. Hal ini disebabkan karena keterampilan penalaran spasial matematis mahasiswa yang kurang terasah. Salah satu faktor penyebabnya adalah karena sumber belajar yang digunakan masih terpusat pada buku yang kurang mendukung mahasiswa untuk dapat lebih mampu memanipulasi representasi bangun ruang di dalam memori dan mental sehingga dikembangkanlah aplikasi 3DShape-AR. Penelitian ini dilakukan untuk melihat bagaimana profil penalaran spasial matematis mahasiswa di Politeknik sebelum dan setelah belajar menggunakan aplikasi 3DShape-AR. Penelitian ini dilaksanakan secara kualitatif dengan metode deskriptif dengan memilih 2 jawaban mahasiswa secara purposive sampling yang kemudian menelaah dan mendeskripsikan profil keterampilan penalaran matematis mahasiswa sebelum dan sesudah belajar menggunakan aplikasi 3DShape-AR. Dari tahap analisis diperoleh Kesimpulan bahwa penggunaan aplikasi 3DShape-AR dalam pembelajaran geometri mampu memberikan perubahan kualitas komponen rotasi mental, orientasi spasial dan visualisasi spasial mahasiswa. Ketiga komponen ini merupakan komponen yang menggambarkan bagaimana kualitas keterampilan penalaran matematis seseorang. Keunggulan dari penggunaan aplikasi 3DShape-AR adalah mahasiswa bisa mengeksplorasi berbagai bentuk bangun ruang dengan merotasi bangun ruang tunggal maupun kombinasi ke berbagai arah derajat untuk melihat bentuk visualisasi real dari bangun ruang tersebut. Konten menarik seperti ini membuat mahasiswa dapat membayangkan bangun ruang di berbagai perspektif untuk selanjutnya, pemahaman ini dapat digunakan untuk memecahkan masalah. Hal ini juga mampu membantu mahasiswa dalam menyimpan pola visual dalam memori mereka, melakukan transformasi mental, dan memanipulasi representasi internal

    Perubahan Perilaku Pekerja Universitas Pelita Harapan sebagai Pengguna Teknologi Informasi Komunikasi Pasca Pandemi Covid-19

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    Abstract The COVID-19 has caused changes in people's routines. Employees who must complete office-related work from home encounter this. Workers are looking for remote employment opportunities. The application of already developed technology is growing. The benefits of technology that were seen during COVID-19 are now indisputable and help advance ongoing human endeavors. This research employs a qualitative method in conjunction with phenomenological techniques. Subject interviews and literature reviews were used to collect data. Employees of UPH who have been employed there from before the pandemic until the present serve as the research's informants. The purpose of this study is to learn how the pandemic uses of information and communication technology brings employees in the UPH student affairs department to alter their behavior. Workers adjust their work behavior to address the issues that arise. According to the research findings, the process starts with knowledge, understanding the situation; then moves to persuasion, which is supported by conditions; decision-making, figuring out whether change takes place; implementation, using technology to change work behavior more widely; and confirmation, knowing how to work from pre-pandemic, during the pandemic, and post-pandemic. Technology that can help workers in finishing tasks is integrated with methods of working. Abstrak Pandemi COVID-19 menyebabkan perubahan dalam aktivitas manusia. Hal ini dirasakan oleh pekerja, karena terpaksa untuk melakukan kegiatan kantor dari rumah. Pekerja mencari cara untuk melakukan pekerjaannya dari rumah. Penggunaan teknologi yang sebelumnya sudah berkembang, menjadi semakin dimanfaatkan. Manfaat teknologi yang dirasakan ketika COVID-19 hingga saat ini menjadi pendukung aktivitas manusia yang terus dikembangkan dan tidak bisa dilepaskan. Penelitian ini menggunakan pendekatan kualitatif dengan metode fenomenologi. Pengumpulan data dari penelitian dilakukan dengan melakukan wawancara beserta kajian literatur. Informan pada penelitian ini adalah pekerja di Universitas Pelita Harapan yang sudah bekerja dari sebelum pandemi COVID-19, hingga saat ini. Tujuan dari penelitian ini adalah untuk mengetahui proses perubahan perilaku yang terjadi pada pekerja di departemen kemahasiswaan UPH sebagai pengguna teknologi informasi dan komunikasi akibat masa pandemi. Masalah yang terjadi akibat munculnya COVID-19 membuat pekerja perlu merubah dan menyesuaikan perilaku kerjanya. Hasil penelitian menunjukkan bahwa proses yang terjadi dari tahapan knowledge, pemahaman keadaan; persuasion, yang didukung dari kondisi; decision, memutuskan perubahan terjadi; implementation, tahap merubah perilaku bekerja semakin masif menggunakan teknologi; dan confirmation, tahapan setelah mengetahui cara kerja dari sebelum pandemi, ketika pandemi, hingga pasca pandemi. Pekerja melakukan integrasi terhadap cara kerja yang dipadukan dengan teknologi yang dapat membantu pekerja dalam menyelesaikan pekerjaan.

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