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Analisis Perlakuan Disposal Aset Tetap Pada PT. X
No full textThis study aims to evaluate PT. X regarding the implementation of fixed asset disposal. Fixed asset disposal is an accounting process in which assets are derecognized or written off when they have reached the end of their useful life or no longer provide economic benefits to the company. This process is necessary to ensure that the financial statements remain fairly and accurately presented. The study employs a qualitative method by collecting data through financial report documentation and interviews with the company’s representative, namely a senior auditor from the Public Accounting Firm Heliantono and Partners, who is responsible for auditing PT. X. The findings reveal that the disposal of certain fixed assets at PT. X should have occurred between 2018 and 2021. However, the disposal was only carried out in 2023, involving a total derecognized asset value of IDR 809,972,979. The company determined that the useful lives and economic benefits of these assets had fully expired, and retaining them on the books would result in misrepresentation in the financial statements. This study also aligns with the latest Financial Accounting Standards, namely PSAK 16, which was updated and renumbered to PSAK 216, effective as of January 1, 2024. Based on the analysis, the disposal conducted by PT. X in 2023 was in accordance with applicable accounting principles. Nevertheless, it is recommended that the company consider revaluation of fixed assets to accurately assess their economic value. Through such revaluation, the company might have avoided premature disposal in prior years by identifying residual value or extended usability of assets
Game Virtual Reality Sorgum Untuk Ketahanan Pangan
No full textSorgum merupakan salah satu tanaman pangan pokok yang banyak dikonsumsi di wilayah Asia dan Afrika, serta menempati peringkat lima besar tanaman pangan dunia setelah gandum, jagung, padi, dan barley. Tanaman ini kaya akan karbohidrat dan rendah gula, sehingga cocok dikonsumsi oleh penderita diabetes. Sorgum juga dapat dibudidayakan di lahan marginal atau kurang produktif. Namun, teknik budidaya yang tidak tepat dapat menyebabkan hasil panen yang tidak optimal bahkan gagal panen. Berdasarkan hasil survei, pengetahuan masyarakat Indonesia mengenai budidaya sorgum masih terbatas, yang mengakibatkan kesulitan dalam proses penanaman dan perawatan. Untuk mengatasi permasalahan tersebut, dikembangkan sebuah permainan simulasi berbasis teknologi realitas virtual (virtual reality/VR) yang bertujuan memberikan pengalaman belajar yang interaktif dan imersif mengenai budidaya sorgum. Game ini dikembangkan menggunakan perangkat lunak Unity dengan memanfaatkan aset gratis dari berbagai sumber. Validasi dilakukan melalui wawancara dengan praktisi sorgum serta pengujian aplikasi kepada masyarakat. Hasil pengujian menunjukkan adanya peningkatan pengetahuan pengguna sebesar 31% setelah menggunakan aplikasi. Temuan ini menunjukkan bahwa permainan berbasis VR dapat secara efektif meningkatkan pemahaman masyarakat terhadap tahapan penanaman dan perawatan tanaman sorgum
Correlation Between the Phases of Tuberculos is Treatment and Depression Levels
No full textTuberculosis (TB) is an infectious disease that remains a global health problem, including in Indonesia. In addition to the physical impact, pulmonary TB patients are also susceptible to psychological disorders such as depression, which may arise due to concerns about symptoms and treatment. Depression ranks first among mental health disorders in Indonesia. This study aims to determine the correlation between the phases of TBtreatmentand depression levels in pulmonary TB patients. This study employed an analytical observational design with a cross-sectional approach and used consecutive sampling. Data were collected from February 17 to June 8, 2024, using the Beck Depression Inventory-II (BDI-II) questionnaire. A total of 38 pulmonary TB patients participated in this study with 6 experiencing depression of varying severity. Spearman correlation test showedno statistically significant association between the phases of TB treatment and depression levels(p= 0.093). Based on these results, it can be concluded that there is no significant correlationbetween the phases of TBtreatment and depression levels in pulmonary TB patients at Puskesmas Putat Jaya, Surabaya
Analisis Posisi Strategis PT Mayora melalui Pendekatan Matriks IFE, EFE, dan SPACE
No full textThis study aims to analyze the strategic position of PT Mayora in facing competition in the food and beverage industry using the IFE (Internal Factor Evaluation), EFE (External Factor Evaluation), and SPACE (Strategic Position and Action Evaluation) matrices. The IFE analysis resulted in a score of 2.92, indicating that PT Mayora possesses solid internal strengths, particularly in brand equity, product innovation, and an extensive distribution network. The EFE matrix yielded a score of 2.87, reflecting the company's strong ability to capitalize on external opportunities and manage industry threats. Meanwhile, the SPACE Matrix places PT Mayora in the Aggressive quadrant, signifying a strong financial and competitive position within an attractive and relatively stable industry environment. Accordingly, the recommended strategies are aggressive growth strategies, including market expansion, new product development, technological investment, and potential mergers or acquisitions. These strategies are deemed appropriate to support the company’s long-term vision of strengthening its market dominance both domestically and internationally
The Digitization of Islamic Philanthrophy: Legal Accountability of Amil Zakat Institutions in Zakat Management via E-Commerce
No full textThe digitalization of Islamic philanthropy has compelled amil zakat
institutions to adapt to technological advancements, including through
partnership with e-commerce platforms such as Shopee. While this
collaboration facilitates muzakki in fulfilling their zakat obligations, it
raises legal questions concerning the accountability of zakat
institutions in managing digital zakat funds. This study aims to
examine the practice of digital zakat management via e-commerce
platforms, the legal relationships among the involved parties, and the
form of accountability borne by amil zakat institutions in distributing
zakat through digital means. This research employs a normative legal
methodology, utilizing statutory and conceptual approaches. The
findings indicate that, despite the absence of specific regulations
governing zakat through e-commerce, zakat institutions remain fully
legally accountable under Law No. 23 of 2011 and Government
Regulation No. 14 of 2014. Such accountability encompasses
administrative, moral, and social responsibilities. The lack of technical
regulations concerning digital zakat transaction mechanisms and
standardized reporting indicates weak institutional accountability,
potentially undermining public trust in digital zakat practices.
Therefore, a regulatory framework is urgently needed one that
accomodates digital innovation while ensuring transparency and
accountability in accordance with sharia principle
Theraupetic Management of Patients with Evans Syndrome: Narrative Review (Tata Laksana Terapi Pasien dengan Sindrom Evans: Kajian Naratif)
No full textEvans syndrome is a rare autoimmune disorder characterized by the simultaneous or sequential occurrence of autoimmune hemolytic anemia (AIHA) and immune thrombocytopenic purpura (ITP), and sometimes accompanied by autoimmune neutropenia. The complexity of this syndrome poses significant challenges in diagnosis and therapeutic management, given its chronic, heterogeneous course, and the varying responses of patients to treatment. This narrative review aims to provide a comprehensive overview of diagnostic approaches and current therapeutic options for patients with Evans syndrome. Literature search methods were conducted using the PubMed and Science Direct databases with relevant keywords up to 2025, as well as reviewing references from related articles. The study findings indicate that there is no widely accepted standard protocol for managing Evans syndrome. First-line therapy typically involves steroids and/or IVIG, while second-line therapy includes rituximab, immunosuppressive agents, and thrombopoietin receptor agonists. In severe or refractory cases, splenectomy, biological therapy, or stem cell transplantation may be considered. In conclusion, the management of Evans syndrome is individualized and still heavily dependent on clinical experience and indirect evidence from AIHA and isolated ITP therapy. Further research is needed to develop more specific and evidence-based treatment protocols for Evans syndrom
Penghindaran Pajak dan Risiko Kejatuhan Harga Saham: Tata Kelola Perusahaan Sebagai Variabel Moderasi
No full textThis study aims to examine the relationship between tax avoidance and the stock price crash
risk as well as the moderating effect as a mechanism of good corporate governance. This study uses
a sample of listed companies on the IDX for the 2021-2022 by using panel data regression. This
research is motivated by the opportunistic behavior of managers in hoarding negative information
that accumulates and causes the risk of falling stock prices in the future. The results of this study
found that there is a positive relationship between tax avoidance and the risk of stock price crashes
when using the TA model and firm size with firm sigma as a dividing variable or firm sigma that is
not more than average. The corporate governance mechanism also has an insignificant moderating
impact on that relationship. This study presents ideas and contributions to the relationship between
tax avoidance and the risk of stock price crashes with the moderating effect of corporate governance
in Indonesi
Sistem Pengendalian Manajemen Dalam Mencapai Sustainable Development Goals (SDG) 2030: Studi Kasus Lembaga Pendidikan Menengah X di Surabaya
No full textSustainable Development Goals (SDG) 2030 dalam Lembaga Pendidikan. Penelitian ini
bertujuan untuk mengetahui sejauh mana implementasi SDG dapat dilaksanakan di
lembaga Pendidikan. Peneilitian ini menggunakan metode studi kasus yang kemudian
disusun untuk diambil kesimpulan. Lembaga Pendidikan ini telah banyak melakukan
program yang menuju pada tujuan Sustainable Development Goals 2030 (SDG 2030)
antara lain penerapan SDG 1 (menhapus kemiskinan) dengan Pendidikan kewirausahaan
dalam kurikulum pembelajaran serta membangun pojok usaha kewirausahaan dalam
bidang tanaman tradisional yang dinamakan ”The Herbs Drink” dengan memproduksi
sirup yang berasal dari tanaman tradisional serta pojok usaha kewirausahaan dalam
bidang kimia yang dinamakan “FarmClean” dengan memproduksi sabun cuci piring,
sabung cuci tangan, pembersih lantai, Handsanitizer, dll. Penerapan SDG 3 (Kesehatan
yang baik dan kesejahteraan) melalui kesejahteraan seluruh pegawai pada Lembaga
Pendidikan melalui menyediakan asuransi kesehatan dan asuransi kecelakaan kepada
semua pegawai dan melakukan kegiatan kampanye Kesehatan pada Masyarakat umum
melalui kurikulm pembelajaran dalam mata pelajaran Ilmu Kesehatan Masyarakat
(IKM). Penerapan SDG 4 (Pendidikan bermutu) melalui pemberian beasiswa pada siswa
serta mengadakan program literasi digital untuk seluruh pegawai yang ada pada Lembaga
Pendidikan. Penerapan SDG 5 (kesetaraan gander) dengan menciptakan lingkungan yang
merata bagi perempuan dan laki-laki melalui budaya dan kebijakan lembaga. Penerapan
SDG 12 (penggunaan dan produksi yang bertanggung jawab) melalui penangan limbah
dari kegiatan praktikum dari laboratorium Pendidikan yang ada di Lembaga. Implikasi
penelitian ini memperlihatkan bahwa pendekatan manajerial yang terintegrasi dengan
nilai-nilai spiritual dan tanggung jawab sosial mampu meningkatkan efektivitas
pelaksanaan SDG pada sektor pendidikan
Prejudice against homosexuals in Indonesia’s heteronormative cultural context: The roles of cultural humility and right-wing authoritarianism
No full textCurrently most of Indonesian still upholds heteronormative values, contributing to prejudice against homosexuals. Factors influencing this prejudice include cultural humility and right-wing authoritarianism. This study aims to analyze the roles of cultural humility and right-wing authoritarianism in predicting prejudice against homosexuals. Using a cross-sectional survey design, a sample (N = 408) was selected from heterosexual university students aged 18-25. Data were collected using scales and analyzed using multiple regression. The results indicate that cultural humility is negatively associated (β = -0.23; p < 0.001) while right-wing authoritarianism is positively associated (β = 0.74; p < 0.001) with prejudice against homosexuals. Right-wing authoritarianism, which frames homosexuals as a threat, plays a stronger role than cultural humility in predicting this prejudice. Additional analyses reveal that prejudice against homosexuals is related to religion, faculty type, university type, and acquaintance with homosexual individuals. These findings imply that reducing prejudice against homosexuals should focus more on decreasing right-wing authoritarianism, although fostering cultural humility remains important.
Keywords: heteronormative, homosexual, prejudice, cultural humility, right-wing authoritarianis
Analisis Yuridis Tentang Kedudukan Otoritas Jasa Keuangan (ojk) Sebagai Turut Tergugat Dalam Sengketa Perbuatan Melawan Hukum
No full textPenelitian ini bertujuan untuk menganalisis secara yuridis kedudukan Otoritas
Jasa Keuangan (OJK) sebagai turut tergugat dalam sengketa perbuatan melawan
hukum di sektor jasa keuangan, dengan studi kasus Putusan Pengadilan Negeri
Jakarta Selatan Nomor 345/Pdt.G/2018/PN Jkt.Sel. Penelitian menggunakan
metode yuridis normatif dengan pendekatan perundang-undangan dan konseptual,
serta menelaah doktrin hukum, yurisprudensi, dan peraturan perundang-undangan
terkait. Hasil penelitian menunjukkan bahwa OJK, sebagai lembaga negara
independen yang berfungsi mengatur dan mengawasi sektor jasa keuangan,
seringkali diikutsertakan sebagai turut tergugat dalam gugatan perdata demi
memenuhi asas kelengkapan pihak (plurium litis consortium). Namun, secara
substantif, OJK tidak memiliki hubungan hukum langsung dalam perjanjian
pembiayaan antara konsumen dan lembaga pembiayaan, sehingga tidak dapat
dimintai pertanggungjawaban perdata kecuali terdapat bukti nyata kelalaian
pengawasan yang memenuhi unsur perbuatan melawan hukum sebagaimana
diatur dalam Pasal 1365 KUH Perdata. Dalam kasus yang dikaji, OJK hanya
diminta tunduk pada putusan hakim tanpa dimintai ganti rugi, karena tidak
terbukti adanya hubungan kausal antara tindakan atau kelalaian OJK dan kerugian
yang dialami penggugat. Penelitian ini menegaskan bahwa pengikutsertaan OJK
sebagai turut tergugat lebih bersifat formil daripada substantif, dan pengadilan
cenderung menolak gugatan terhadap OJK jika tidak ditemukan bukti konkret
kelalaian pengawasan. Dengan demikian, kedudukan OJK sebagai turut tergugat
dalam sengketa perbuatan melawan hukum lebih sebagai pelengkap formalitas
gugatan, bukan subjek hukum utama yang bertanggung jawab atas kerugian.
Penelitian ini merekomendasikan agar penggugat hanya mengikutsertakan OJK
jika terdapat bukti kuat kelalaian pengawasan yang memenuhi unsur perbuatan
melawan hukum, guna menghindari gugatan dinyatakan tidak dapat diterima atau salah alamat (error in persona)