30 research outputs found
Challenges in the Implementation of Government Budgets; A Case Study of Indonesian Local Governance
Budget execution stands as a pivotal concern for Indonesian local governments in the present day, holding significance within a specific timeframe. Our study anticipates diverse factors contributing to budget absorption by Indonesian local governments. Through causal research, our objective was to analyze how the independent variables casually influenced the other variables. The study population comprised 34 Indonesian provincial governments across Indonesia. The data were collected from the Regional Financial Management Office of each province, including the Offices, Agencies, Secretariats, and Inspectorates. Employing a purposive sampling technique, we have selected the samples based on specific criteria. Noteworthy regulations along with well-organized and systematic Budget Planning served as the primary driving forces behind government’s budget absorption. Hence, these two factors acted as potent catalysts, promoting optimal budget absorption for developmental pursuit. This alignment reflected the concerted effort to enhance community’s quality of life
Strategi Pemasaran Pembiayaan Kepemilikan Rumah pada Bank SUMUT KCP SY HM YAMIN
The purpose of this study was to obtain a marketing strategy for KPR products of Bank Sumut Syariah for Bank Sumut Syariah KCP SY HM Yamin in increasing bank income. This research is a type of descriptive research using a qualitative approach. Information obtained from interviews, field identification, literature review sourced from journals and critical thinking from the author. By doing a SWOT analysis of FLPP mortgage financing at Bank Sumut KCP Sy HM Yamin, the results of the Cartesian diagram show the company's position is in quadrant I (growth), which is a very profitable situation for the company. So, Bank Sumut KCP Sy HM Yamin still has the strength to take advantage of existing opportunities as well as possible in order to minimize weaknesses and overcome threats. The strategy applied in this condition is to support an aggressive growth policy (Growth Oriented Strategy, namely by doing agile growth, the company takes advantage of prime conditions to continue to increase expansion, growth and maximize opportunitie
A noninvasive molecular approach: exploiting species-locus-specific PCR primers in defeating numts and DNA cross-contamination of cercopithecidae
The lack of a standardized, noninvasive molecular approach to studying genetic aspects of primates has made it hard for primatologists to decode the evolutionary history of these species. Researchers must optimize their own techniques to fully exploit the available samples. Lack of species-locus-specific primers also contributes to difficulties in using noninvasive genetic samples. Thus, the objectives of this study were to develop a standardized technique to collecting samples noninvasively, propose newly designed species-locus-specific primers, and optimize conditions for polymerase chain reaction (PCR) for Macaca fascicularis, M. nemestrina, Trachypithecus cristatus, and T. obscurus. Nine new species-locus-specific primers for three different loci of mitochondrial DNA, namely D-loop, cytochrome oxidase subunit I (COI), and cytochrome b, were successfully designed. These primers proved to be efficient in amplifying larger datasets (up to ~1,000 bp) of the targeted species in the optimized PCR conditions. The species-locus-specific primers are able to anneal to host DNA alone in highly contaminated feces of highlighted species. They can also offer alternatives measures in avoiding contamination related to nuclear insertion of mitochondrial pseudogenes (numts)
The Relationship Between Mastery of Arabic Vocabulary and Speaking Skill for Eleventh Grade Students at Trubus Iman High School for Girls Paser
In learning Arabic, it does not only require knowledge in terms of qowaid or Arabic grammar. But we also have to learn and multiply the Arabic vocabulary. By increasing the Arabic vocabulary, it will be easier for someone to improve their Arabic skills, especially in speaking skills. In this paper, the author examines how the mastery of Arabic vocabulary and speaking skills of students of 11th Grade Students at Trubus Iman High School For Girls Paser. And how is the relationship between mastery of Arabic vocabulary and speaking skills of students of Eleventh Grade Students at Trubus Iman High School For Girls Paser. This research is a field research, which uses quantitative analysis with the product moment correlation formula from Pearson to answer the problems in this research. The results of this study indicate that there is a correlation relationship in the "medium" category between Arabic vocabulary mastery and Arabic speaking skills of students 11th Grade Students at Trubus Iman High School For Girls Paser, as evidenced by analysis of hypothesis testing with the product moment correlation formula, which obtained a significance value. of 0.000 <0.05 and the Pearson correlation value of 0.457 is included in the category of moderate correlation. And the average value of Arabic vocabulary mastery of students is = 86 and the average value of students' Arabic speaking skills is = 84 which means mastery of Arabic vocabulary and Arabic speaking skills of students of Eleventh Grade Students at Trubus Iman High School For Girls Paser in the Good category
AUTENTISITAS SUMBER SEJARAH PANCASILA DALAM MASA SIDANG PERTAMA BADAN UNTUK MENYELIDIKI USAHA-USAHA PERSIAPAN KEMERDEKAAN TANGGAL 29 MEI-1 JUNI 1945
This article seeks to compares different ideas concerning Indonesian statehood as put forth by our founding father in sessions of the Dokuritsu Zyunbi Tyosa Kai (Investigating Body for Preparing Indonesia's Independence). The author notes that there is doubt as of the authenticity of documents recording the debates and the speeches made during meetings held by this body (28 may-1 June 1945 & 10 July-17 July 1945). On one side, there is the preparatory documents of the 1945 Constitution as issued by Muhammad Yamin and which is regarded by the State Secretariat as the one and only authentic source (from 1959-1992). On the other hand, notes collected by Pringgodigdo and Yamin was latter used as the basis for the publication of the Body’s minutes of meetings in 1995. The author observes that both collections (Yamin and Pringodidgo) differs in its exposure of ideas on the Indonesian statehood put forth during the Body’s meetings
Perlindungan Hukum terhadap Kreditur atas Objek Tanah yang telah Dipasang Hak Tanggungan yang Kemudian dibatalkan oleh Pengadilan (Studi Putusan Mahkamah Agung Nomor 2301K/PDT/2007).
The object of guarantee for mortgage right on The Supreme Court Verdict
Number 2301K/Pdt/2007 is obtained from the transfer of joint property rights.
However, the transfer of rights is legally flawed as it is carried out without the
consent of the other party who owns the joint property object, causing the transfer
of roghts is canceled along with its derivative products. This also causes losses for
creditors whose collateral objects are legally disabled because creditors lose its
collaretal objects for their mortgage right as proof of settlement for creditors. Not
only dose it lose the special guarantee and the privileges attached to it, the Bank
also loses the guarantee of certainty of repayment.
The purpose of this research is to find out the form of legal protection for
creditors which in the Supreme Court Decision does not provide protection and
legal certainty for creditors and what efforts can be made by creditors to fulfill
creditors rights.
The research method used is normative juridical research method. The type
of data used is secondary data consisting of primary, secondary and tertiary legal
materials. The data collection technique used is library research. The data that has
been obtained is then analyzed qualitatively to obtain descriptive research results.
This research shows that Supreme Court Decision No. 2301K/Pdt/2007 does
not provide legal protection for creditors, and Law No. 10/1998 concerning
Banking and Law No. 4/1996 concerning Mortgage which specifically regulates
creditor rights do not explicitly regulate certificate status. Mortgage rights whose
object is erased so that this condition is a settlement of the norms in the Mortgage
Law. Therefore according to the author, creditors can still get legal protection
based on Articles 1131 and 1132 of the Civil Code.120 HalamanTesis Magiste
SEVERAL TYPES OF ENGLISH ARTICLE FOUND IN THE NOVEL LIGHTNING AND ITS TRANSLATION KILAT MENYAMBAR
Translation is replacing text material in the source language with equivalent text language in the target language, and the meaning of other translations mentions translating the meaning of a text into another language according to what was intended by the author. In translation activities, an interpreter returns the contents of a text in another language. This submission is not just a replacement activity, because translation in this case carries out new communication activities through the results of existing communication activities (ie in the form of text), but by paying attention to social aspects when the new text will be read or communicated. In translating concepts and translation procedures, it is necessary to produce appropriate and acceptable translations. This study aims to find out the types of translations of English articles into Indonesian and also through the translation procedures from the Lightning by Danielle Steel novel and thetranslation of the Flash Enchanting. The data obtained are explained using the descriptive method of pliers given by Sudaryanto (1993). Theories about the types of English articles were given by Catford (1965; Cyssco (2000); Warner (1985) and Alter (1991) and theories regarding translation were given by catford (1965); Pinchuck (1977); and Larson (1988 ) The author in this study found types of article translations such as zero article, definite article, indefinite article, and partitive article, English from discussing sources to target languages, namely from English to Indonesian, and also researchers found translation procedures such as literal, transposition , modulation
Perlindungan Hukum Terhadap Kepemilikan Tanah yang Belum Bersertifikat Menurut UUPA No. 5 Tahun 1960
Land is a necessary component of human life, and one of the purposes of land is that which is governed by Agrarian Law. A landowner must have proof of ownership. Certificates are proof of ownership of land rights and actions associated with first-time land registration that result in the production of proofs of rights in the form of certificates. Uncertified land is unregistered customary land with the State Land Agency Office. Uncertified land is prone to conflict or disagreements with third parties. Thus, this thesis addresses 3 (three) issues: the first concerns the nature of legal protection available to uncertified land owners, the second concerns the nature of legal protection available to certified land owners, and the third concerns the role of and government responsibility for uncertified land ownership.
The author conducted normative research for this thesis by evaluating and analyzing secondary data in the form of primary and secondary legal sources. All of these data were gathered and examined normatively utilizing the literature study technique.
A certificate provides legal protection for the owner of the land or land under control. Holders of land rights who have not been certified in relation to the registration of rights under Government Ordinance No. 24 of 1997 on Land Registration may utilize evidence of ownership prior to the UUPA's inception as stipulated in Article 24 paragraph (1) of Government Ordinance No. 24 of 1997 on Land Registration. Uncertified land is protected by law in two ways: preventive legal protection and repressive legal protection. The government's primary worry has been the lengthy procedure of issuing land certificates. To address these issues, the government established a National Priority Program called Complete Systematic Land Registration (PTSL) under the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency.Tanah adalah salah satu unsur untuk memenuhi kebutuhan hidup manusia, dan salah satu objek tanah adalah yang diatur oleh Hukum Agraria. Seseorang yang memiliki tanah, pasti memiliki alat bukti kepemilikan atas tanah. Sertifikat merupakan alat bukti kepemilikan hak atas tanah dan kegiatan dari pendaftaran tanah untuk pertama kalinya yang menghasilkan surat tanda bukti hak, yang berupa sertifikat. Tanah yang belum bersertifikat adalah tanah adat yang belum didaftarkan ke Kantor Badan Pertanahan Negara. Tanah yang belum bersertifikat rentan terjadi konflik atau sengketa dengan pihak lain. Oleh karena itu, ada 3 (tiga) permasalahan dalam skripsi ini, permasalahan pertama, yaitu bagaimana bentuk perlindungan hukum terhadap pemilik tanah yang belum bersertifikat, yang kedua, yaitu, bagaimana perlindungan hukum terhadap tanah yang sudah bersertifikat ,dan yang ketiga, yaitu bagaimana peran dan tanggung jawab pemerintah terhadap kepemilikan tanah yang belum bersertifikat.
Metode penelitian yang dilakukan penulis dalam melakuka penulisan skripsi ini adalah metode penelitian normatif dengan mengkaji dan menganalisa data sekunder berupa bahan hukum primer dan bahan hukum sekunder. Seluruh data tersebut dikumpulkan dengan menggunakan Teknik studi kepustakaan dan dianalisis secara normatif.
Perlindungan hukum terhadap pemilik tanah atau tanah yang sedang dikuasai adalah berupa sertifikat. Alat bukti yang dapat dipakai oleh pemegang hak milik atas tanah yang belum bersertifikat yang berkaitan dengan pendaftaran hak pada PP No. 24 Tahun 1997 tentang Pendaftaran Tanah, dapat menggunakan alat bukti kepemilikan sebelum lahirnya UUPA sebagaimana yang diatur pada Pasal 24 ayat (1) PP No. 24 Tahun 1997. Bentuk perlindungan hukum terhadap tanah yang belum bersertifikat ada 2, yaitu perlindungan hukum preventif dan perlindungan hukum represif. Lambannya proses pembuatan sertifikat tanah selama ini menjadi pokok perhatian pemerintah. Untuk menanggulangi permasalahan tersebut, pemerintah melalui Kementerian Agraia dan Tata Ruang/ Badan Pertanahan Nasional telah meluncurkan Program Priortitas Nasional berupa Percepatan Pendaftaran Tanah Sistematis Lengkap (PTSL).151 HalamanSkripsi Sarjan
Perlindungan Hukum Terhadap Kepemilikan Tanah yang Belum Bersertifikat Menurut UUPA No. 5 Tahun 1960
Land is a necessary component of human life, and one of the purposes of land is that which is governed by Agrarian Law. A landowner must have proof of ownership. Certificates are proof of ownership of land rights and actions associated with first-time land registration that result in the production of proofs of rights in the form of certificates. Uncertified land is unregistered customary land with the State Land Agency Office. Uncertified land is prone to conflict or disagreements with third parties. Thus, this thesis addresses 3 (three) issues: the first concerns the nature of legal protection available to uncertified land owners, the second concerns the nature of legal protection available to certified land owners, and the third concerns the role of and government responsibility for uncertified land ownership.
The author conducted normative research for this thesis by evaluating and analyzing secondary data in the form of primary and secondary legal sources. All of these data were gathered and examined normatively utilizing the literature study technique.
A certificate provides legal protection for the owner of the land or land under control. Holders of land rights who have not been certified in relation to the registration of rights under Government Ordinance No. 24 of 1997 on Land Registration may utilize evidence of ownership prior to the UUPA's inception as stipulated in Article 24 paragraph (1) of Government Ordinance No. 24 of 1997 on Land Registration. Uncertified land is protected by law in two ways: preventive legal protection and repressive legal protection. The government's primary worry has been the lengthy procedure of issuing land certificates. To address these issues, the government established a National Priority Program called Complete Systematic Land Registration (PTSL) under the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency.Tanah adalah salah satu unsur untuk memenuhi kebutuhan hidup manusia, dan salah satu objek tanah adalah yang diatur oleh Hukum Agraria. Seseorang yang memiliki tanah, pasti memiliki alat bukti kepemilikan atas tanah. Sertifikat merupakan alat bukti kepemilikan hak atas tanah dan kegiatan dari pendaftaran tanah untuk pertama kalinya yang menghasilkan surat tanda bukti hak, yang berupa sertifikat. Tanah yang belum bersertifikat adalah tanah adat yang belum didaftarkan ke Kantor Badan Pertanahan Negara. Tanah yang belum bersertifikat rentan terjadi konflik atau sengketa dengan pihak lain. Oleh karena itu, ada 3 (tiga) permasalahan dalam skripsi ini, permasalahan pertama, yaitu bagaimana bentuk perlindungan hukum terhadap pemilik tanah yang belum bersertifikat, yang kedua, yaitu, bagaimana perlindungan hukum terhadap tanah yang sudah bersertifikat ,dan yang ketiga, yaitu bagaimana peran dan tanggung jawab pemerintah terhadap kepemilikan tanah yang belum bersertifikat.
Metode penelitian yang dilakukan penulis dalam melakuka penulisan skripsi ini adalah metode penelitian normatif dengan mengkaji dan menganalisa data sekunder berupa bahan hukum primer dan bahan hukum sekunder. Seluruh data tersebut dikumpulkan dengan menggunakan Teknik studi kepustakaan dan dianalisis secara normatif.
Perlindungan hukum terhadap pemilik tanah atau tanah yang sedang dikuasai adalah berupa sertifikat. Alat bukti yang dapat dipakai oleh pemegang hak milik atas tanah yang belum bersertifikat yang berkaitan dengan pendaftaran hak pada PP No. 24 Tahun 1997 tentang Pendaftaran Tanah, dapat menggunakan alat bukti kepemilikan sebelum lahirnya UUPA sebagaimana yang diatur pada Pasal 24 ayat (1) PP No. 24 Tahun 1997. Bentuk perlindungan hukum terhadap tanah yang belum bersertifikat ada 2, yaitu perlindungan hukum preventif dan perlindungan hukum represif. Lambannya proses pembuatan sertifikat tanah selama ini menjadi pokok perhatian pemerintah. Untuk menanggulangi permasalahan tersebut, pemerintah melalui Kementerian Agraia dan Tata Ruang/ Badan Pertanahan Nasional telah meluncurkan Program Priortitas Nasional berupa Percepatan Pendaftaran Tanah Sistematis Lengkap (PTSL).151 HalamanSkripsi Sarjan
Impact Corporate Taxpayer Compliance On Tax Revenue Growth With Tax Audit Moderation
This study examined the effect of tax audits and corporate taxpayer compliance on increasing tax revenue, focusing on corporate taxpayers at KPP Madya Makassar. A quantitative approach was employed, using secondary data collected from 12 corporate taxpayers annually from 2015 to 2018, resulting in 48 observations. Data analysis included descriptive statistical tests, classical assumption tests, and hypothesis testing through linear regression. The results indicated that while the Taxpayer Compliance Level and Tax Audit had positive coefficients, neither variable significantly affected tax revenue. Additionally, the interaction between Taxpayer Compliance and Tax Audit did not significantly moderate the impact on tax revenue. These findings suggest that although tax audits have a role in monitoring compliance, they do not substantially moderate the relationship between taxpayer compliance and tax revenue. This study provides valuable insights for tax authorities and policymakers in designing strategies to enhance compliance and optimise tax audits
