15 research outputs found
Analisis Strategi Cutback Management dalam Keberlangsungan Keuangan Pemerintah pada Sektor Publik di Indonesia
No full textThere are many literature reviews that write about the causes and expected
consequences of an environmental, social, and economic crisis. It should be
remembered that the role of the public sector is critical to overcoming crises, to
promoting sustainable development and to managing the balance between supply
and demand for public services
This qualitative research takes a case study approach to public agencies under
the Ministry of Finance, namely the Directorate General of Customs and Excise
which, on the instructions of the President through the Ministry of Finance, will
refocus and reallocate the budget in 2020, which also coincides with the COVID-
19 pandemic. By using data collection methods, interviews (in-depth interviews)
and documentation studies were conducted. This study aims to explain financial
sustainability in public bodies during the COVID-19 pandemic, and explain
cutback management strategies indicated through refocusing carried out by
government agencies during the COVID-19 pandemic, as well as explain the
relationship between cutback management and financial sustainability which is
significantly directly related to the COVID-19 pandemic.
The results of the analysis show that there are differences in the financial
sustainability of Customs and Excise during the pandemic, namely in terms of
state revenues, it certainly changes (decreases) in terms of tax revenues, import
duties, and excise. Then identified indicators of cutback strategies at Customs and
Excise, and there is a conceptual link between financial sustainability, the
COVID-19 pandemic and cutback management strategies.Terdapat banyak kajian literatur yang menulis tentang penyebab dan konsekuensi
yang diharapkan dari suatu krisis lingkungan, sosial, dan ekonomi. Perlu diingat
bahwa peran sektor publik sangat penting untuk mengatasi krisis, untuk
mendorong pembangunan berkelanjutan dan untuk mengelola keseimbangan
antara penawaran dan permintaan layanan publik
Penelitian kualitatif ini mengambil pendekatan studi kasus pada instansi publik di
bawah Kementerian Keuangan, yaitu Direktorat Jenderal Bea dan Cukai yang atas
instruksi Presiden melalui Kementerian Keuangan melakukan refocusing dan
realokasi anggaran pada tahun 2020 yang juga bertepatan dengan kondisi pandemi
covid-19. Dengan menggunakan metode pengumpulan data, maka dilakukan
wawancara (in-depth interview) dan kajian dokumentasi. Penelitian ini bertujuan
untuk menjelaskan suatu keberlangsungan keuangan pada badan publik disaat
kondisi pandemi covid-19, dan menjelaskan strategi cutback management yang
terindikasi melalui refocusing yang dilakukan oleh instansi pemerintahan pada
masa pandemi covid-19, serta menjelaskan keterkaitannya antara cutback
management dan keberlangsungan keuangan yang secara langsung bersinggungan
dengan kondisi pandemi covid-19.
Hasil analisa mengemukakan bahwa terdapat perbedaan keberlangsungan
keuangan Bea Cukai pada masa pandemi, yaitu dari segi penerimaan negara tentu
berubah (berkurang) baik penerimaan pajaknya, bea masuk, dan cukai. Kemudian
teridentifikasi adanya indikator strategi cutback di Bea dan Cukai, dan terdapat
keterkaitan konsep antara keberlangsungan keuangan, pandemi covid-19 dan
strategi cutback management.111 halamanTesis Magiste
Analisis Strategi Cutback Management dalam Keberlangsungan Keuangan Pemerintah pada Sektor Publik di Indonesia
No full textThere are many literature reviews that write about the causes and expected
consequences of an environmental, social, and economic crisis. It should be
remembered that the role of the public sector is critical to overcoming crises, to
promoting sustainable development and to managing the balance between supply
and demand for public services
This qualitative research takes a case study approach to public agencies under
the Ministry of Finance, namely the Directorate General of Customs and Excise
which, on the instructions of the President through the Ministry of Finance, will
refocus and reallocate the budget in 2020, which also coincides with the COVID-
19 pandemic. By using data collection methods, interviews (in-depth interviews)
and documentation studies were conducted. This study aims to explain financial
sustainability in public bodies during the COVID-19 pandemic, and explain
cutback management strategies indicated through refocusing carried out by
government agencies during the COVID-19 pandemic, as well as explain the
relationship between cutback management and financial sustainability which is
significantly directly related to the COVID-19 pandemic.
The results of the analysis show that there are differences in the financial
sustainability of Customs and Excise during the pandemic, namely in terms of
state revenues, it certainly changes (decreases) in terms of tax revenues, import
duties, and excise. Then identified indicators of cutback strategies at Customs and
Excise, and there is a conceptual link between financial sustainability, the
COVID-19 pandemic and cutback management strategies.Terdapat banyak kajian literatur yang menulis tentang penyebab dan konsekuensi
yang diharapkan dari suatu krisis lingkungan, sosial, dan ekonomi. Perlu diingat
bahwa peran sektor publik sangat penting untuk mengatasi krisis, untuk
mendorong pembangunan berkelanjutan dan untuk mengelola keseimbangan
antara penawaran dan permintaan layanan publik
Penelitian kualitatif ini mengambil pendekatan studi kasus pada instansi publik di
bawah Kementerian Keuangan, yaitu Direktorat Jenderal Bea dan Cukai yang atas
instruksi Presiden melalui Kementerian Keuangan melakukan refocusing dan
realokasi anggaran pada tahun 2020 yang juga bertepatan dengan kondisi pandemi
covid-19. Dengan menggunakan metode pengumpulan data, maka dilakukan
wawancara (in-depth interview) dan kajian dokumentasi. Penelitian ini bertujuan
untuk menjelaskan suatu keberlangsungan keuangan pada badan publik disaat
kondisi pandemi covid-19, dan menjelaskan strategi cutback management yang
terindikasi melalui refocusing yang dilakukan oleh instansi pemerintahan pada
masa pandemi covid-19, serta menjelaskan keterkaitannya antara cutback
management dan keberlangsungan keuangan yang secara langsung bersinggungan
dengan kondisi pandemi covid-19.
Hasil analisa mengemukakan bahwa terdapat perbedaan keberlangsungan
keuangan Bea Cukai pada masa pandemi, yaitu dari segi penerimaan negara tentu
berubah (berkurang) baik penerimaan pajaknya, bea masuk, dan cukai. Kemudian
teridentifikasi adanya indikator strategi cutback di Bea dan Cukai, dan terdapat
keterkaitan konsep antara keberlangsungan keuangan, pandemi covid-19 dan
strategi cutback management.111 halamanTesis Magiste
Analisis Pengaruh Inflasi dan CAR terhadap Pembiayaan Murabahah pada PT Bank Aceh Syariah
No full textThis research aims to analyze the influence of Inflation and Capital Adequacy Ratio (CAR) on Murabahah Financing at PT Bank Aceh Syariah. The data used is Time Series data for the period September 2011 – June 2018 with a quantitative linear regression analysis method. The results of the discussion show that the Inflation variable is partially insignificant and has a negative relationship to distributed Murabahah Financing, while the CAR variable is partially significant and has a positive relationship to distributed Murabahah Financing. However, inflation and CAR simultaneously have a significant effect and are positively related to distributed Murabahah financing. These two independent variables are able to explain the dependent variable by 51.6% of the Adjusted R Square value and the remaining 48.4% is influenced by other variables
PERILAKU ABNORMAL TOKOH UTAMA DALAM FILM CONFESSIONS : KAJIAN PSIKOLOGI SASTRA 『告白』の映画の主人公の異常行動：精神分析
No full textABSTRACT
Rafiqah, Khalifatur. 2016. "Abnormal Behaviour in the Main Characters of ‘Confessions’ Movie: Assesment on Psychology of Literature". Thesis, Department of Japanese Studies, Faculty of Humanities, Diponegoro University, Semarang. The First Advisor, Drs. Moh. Muzakka, M.Hum. The Second Advisor, Budi Mulyadi, S.Pd. M.Hum.
The author to do research about Confessions movie, based on the social problem related to a person about abnormal behaviour. Based on that, the author tried to explained that the structure of the Confessions movie and abnormal behaviour in the main characters. The main purpose of this research is to reveal abnormal behavioural has experienced by the main characters. There are two important things to reach the purpose of this research. First, the structure of Confessions movie analysis, especially character and characterization, plot, setting, and theme. Second, the psychology of literature analysis with abnormal psychology theory.
The method used in this research is the psychology of literature. Through the literature study with survey book and decomentary research technique. Stage of data analysis was done by collecting the data obtained, after it analyzed the structural theory and psychology literature as well as assisted with the theory of abnormal psychology.
The result outline of the analysis in this research was founded a few of abnormal symptom based on abnormal behaviour system (DSM-IV) by Laura A. King, reflected by Yuko Moriguchi and Shuya Watanbe behaviour. Yuko Moriguchi have experienced some problem in a mood disorder, anxiety disorder, schizoid, and obsessive-compulsive. Shuya Watanabe have experienced a mood disorder, anxiety disorder, schizotypal, histrionic, narcissistic, and anti-social.
Keywords : Abnormal behaviour, Psychology of literature, Confessions movie
ANALISIS PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 -2020
No full textThe focus of this research is to determine how the influence of operating cash flow and accounting profits of a company has an impact on stock returns on the Indonesia Stock Exchange BEI in 2018-2020 for investments in companies listed on the Indonesia Stock Exchange (BEI) in the manufacturing, food and beverage sectors. . A total of 27 businesses were selected as research subjects, and 10 businesses were selected as samples. SPSS 22 program, data were analyzed using the following methods: multiple linear regression, coefficient of determination test (R2), partial test (t), and simultaneous test
Penyuluhan hukum tentang kepastian hukum kepemilikan tanah di Desa Empus Kecamatan Bahorok Kabupaten Langkat
No full textCommunity-based legal education is a vital strategy for enhancing public awareness of land ownership rights. This study aims to evaluate the effectiveness of lecture and discussion methods in improving the understanding of Empus Village residents, Bahorok Subdistrict, Langkat Regency, regarding the importance of land registration, and to identify challenges encountered during the program implementation. A descriptive qualitative approach was employed, involving 28 participants. Data were analyzed using a paired t-test to assess significant changes in participants' understanding before and after the activity. The findings revealed that lecture and discussion methods effectively improved participants' understanding, with average scores increasing from 43.25 to 73.25. Statistical analysis showed significant improvement with a ????-value of 14.72 and a ????-value < 0.001. However, challenges such as limited access to legal information, stigma towards land institutions, and insufficient human resources with expertise in land law remain. This study contributes to the development of community-based legal education and provides recommendations to enhance the effectiveness of similar programs in the futur
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
棉兰Marelan华人区遗物研究：文化形式与意义分析(Mián lán Marelan huárén qū yíwù yánjiū: Wénhuà xíngshì yǔ yìyì fēnxī)
No full textThis thesis entitled "The Artefacts in Kota Cina Site Medan Marelan: Analysis of Cultural Form and Meaning." This research reviews two aspects of several Chinese cultural artefacts left at Kota Cina Site Medan Marelan, the aspects of form and meaning. In this research, the author uses two theories, namely: (a) the semiotic theory of Peirce and (b) the form of architecture theory. This research is qualitative research employing field observation, literature review and interview as instruments. The results of this research are: (a) the remainng artefacts at Kota Cina Site of Medan Marelan containing Chinese culture have certain shapes and materials that can identify the history and origin of the produced artefacts (b) each of the artefacts in Kota Cina Site has a certain meaning viewed from the icon, symbol or index.Skripsi ini bertajuk “Tinggalan Situs Berupa Artefak Pada Kota Cina di Medan Marelan: Analisis Bentuk dan Makna Kebudayaan” Penelitian ini meninjau dua aspek dari beberapa tinggalan artefak yang bermuatan budaya Tionghoa di Situs Kota Cina Medan Marelan, yaitu aspek bentuk dan makna. Dalam penelitian ini, penulis menggunakan dua teori, yakni: (a) teori semiotik dari Peirce dan (b) teori bentuk Arsitektur. Metode dan teknik yang digunakan adalah metode penelitian kualitatif dengan berdasar kepada observasi lapangan, studi pustaka dan wawancara. Hasil penelitian ini adalah sebagai berikut: (a) tinggalan artefak di Situs Kota Cina Medan Marelan yang bermuatan budaya Tionghoa masing-masing memiliki bentuk dan material khusus yang dapat mengidentifikasikan sejarah serta mulanya artefak diproduksi (b) masing-masing tinggalan artefak di Situs Kota Cina memiliki makna tertentu baik itu ditinjau dari ikon, simbol ataupun indeksnya.131 HalamanSkripsi Sarjan
Sosialisasi pemasaran produk olahan hasil hutan pada masyarakat Desa Pasar Rawa Kecamatan Gebang Kabupaten Langkat
No full textThis community service was carried out to socialize the marketing of processed forest products to the community of Pasar Rawa Village, Gebang District, Langkat Regency. The method used is by providing training. The results of this community service activity show that before the socialization was carried out, only around 40.7% of the community had knowledge of marketing techniques, whereas after the socialization was carried out, 85% had knowledge of marketing techniques. Most participants understood and were able to apply marketing techniques well. This activity ran smoothly and received a very positive response from the participants who enthusiastically participated in the event from start to finish and actively discussed issues surrounding marketing strategies for processed forest products in the community of Pasar Rawa Village, Gebang District, Langkat Regency. So this socialization supports and helps promotional techniques, providing better access to increasing people's incom
PERLINDUNGAN HUKUM TERHADAP KELUARGA JENAZAH PASIEN KASUS PROBABLE COVID-19 (STUDI PUTUSAN NOMOR 301/PDT.G/2020/PN.SMN)
No full textCorona Virus Disease (Covid-19) is a virus that attacks the human respiratory system. This virus spread quickly to all corners of the world, even to Indonesia. Based on Presidential Decree Number 12 of 2020 concerning Stipulation of Non-Natural Disasters for the Spread of Corona Virus Disease 2019 (Covid-19) stipulates that Covid-19 is a national disaster. Health is very important during the Covid-19 pandemic because it affects various sectors such as the economy, education and others. Health is one of the guaranteed, respected and protected rights that must be fulfilled during the Covid-19 pandemic. All parties, both hospitals and medical personnel such as doctors, are at the forefront and cooperate with each other in dealing with Covid-19. In carrying out their duties, sometimes there are several actions by hospitals and doctors that are considered detrimental by patients and their families. There is a loss experienced, the patient submits the problem to the relevant institution such as the court in the form of a lawsuit. There have been several lawsuits related to losses suffered by patients and their families during the Covid-19 pandemic, one of which is related to the disposal of the bodies of patients with probable cases during the Covid-19 pandemic in Decision number 301/Pdt.G/2020/PN.Smn.
In this study, the authors used field research and library research which are descriptive analytical by collecting primary and secondary legal materials related to research. The method used for data collection is the method of interviews with sources related to the decisions that the author examines and literature studies with a normative juridical approach. The theory used for this research is the theory of legal protection and justice theory.
The results of this study concluded that basically all patients' rights were protected by the state as well as the patient's family. Protection can be preventive and repressive. The protected rights can be found in several regulations, namely the Civil Code, Law Number 36 of 2009 concerning Health, Law Nomor 29 of 2004 concerning Medical Practice, Law Number 8 of 1999 concerning Consumer Protection and Decree of the Minister of Health of the Republic of Indonesia Number HK.01.07/Menkes/446/2020. If the patient or the patient's family feels disadvantaged in the actions of the hospital or medical staff, in this case the doctor can take legal action either through litigation or non-litigation. In decision 301/Pdt.G/2020/PN.Smn, the plaintiff felt disadvantaged because the plaintiff's deceased mother had been buried using the Covid-19 procedure by the defendant (hospital). In this case the plaintiff has made legal efforts, but the plaintiff's lawsuit was rejected because it was vague
