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I Gede Yudi Arsawan; Emil Maula

GARUDA : Jurnal Pendidikan Kewarganegaraan dan Filsafat 2023 International Forum of Researchers and Lecturers

Abstract. Tax is one of the state's incomes that has a large contribution to state finances compared to other state income. In the implementation of tax collection, it is not uncommon for there to be various kinds of disputes between the tax authorities and the public who are taxpayers, which are called tax disputes. Tax dispute resolution is resolved through a judicial institution called the Tax Court. However, currently the authority for guidance over the Tax Court is still carried out by the Ministry of Finance and the Supreme Court, even though the Tax Court is part of the judicial institution. This research uses a type of juridical-normative research which focuses on the use of secondary data. This type of research is a procedure for finding the truth based on the logic of legal science from a normative point of view. The results of this research found that after the Constitutional Court Decision Number 26/PUU-XXI/2023, the full authority to guide the Tax Court had to be transferred to the Supreme Court. It is recommended that the implementation of the transfer of guidance authority be carried out in stages as soon as possible in order to provide legal certainty regarding the long-standing overlap of authority between the executive and judicial powers towards the Tax Court which should be purely part of the judiciary.   Keywords: government power, guidance, tax court   Abstrak. Pajak merupakan salah satu income negara yang memiliki sumbangan besar terhadap keuangan negara dibandingkan dengan pendapatan negara lainnya. Dalam pelaksanaan penagihan pajak, tidak jarang terdapat berbagai macam perselisihan antara fiskus dengan masyarakat yang merupakan wajib pajak yang disebut dengan sengketa pajak. Penyelesaian sengketa pajak diselesaikan melalui sebuah institusi peradilan yang disebut Pengadilan Pajak. Namun saat ini kewenangan pembinaan atas Pengadilan Pajak masih dilakukan oleh Kementerian Keuangan dan Mahkamah Agung, padahal Pengadilan Pajak merupakan bagian dari lembaga yudikatif. Penelitian ini menggunakan jenis penelitian yuridis-normatif yang menitikberatkan pada penggunaan data sekunder. Penelitian jenis ini adalah prosedur untuk menemukan kebenaran yang didasarkan pada logika keilmuan hukum dari sudut pandang normatif. Hasil penelitian ini menemukan bahwa pasca Putusan MK Nomor 26/PUU-XXI/2023, maka kewenangan pembinaan Pengadilan Pajak sepenuhnya harus dialihkan ke Mahkamah Agung. Disarankan agar pelaksanaan peralihan kewenangan pembinaan tersebut dilaksanakan secara bertahap sesegera mungkin demi memberikan kepastian hukum terhadap tumpang tindih kewenangan yang sudah lama sekali terjadi antara kekuasaan eksekutif dan yudikatif terhadap Pengadilan Pajak yang seharusnya murni sebagai bagian dari yudikatif.   Kata kunci: kekuasaan pemerintahan, pembinaan, pengadilan pajak

Luthfiana Zahriani; Arkin Haris; Siti Rokhaniyah; Ziauddin Shachedina Al Farudha; Fenny Dwi Meilani

jurnal ABDIMAS Indonesia 2023 STIKes Ibnu Sina Ajibarang

Perkembangan teknologi informasi membawa dampak terhadap perilaku masyarakat. Di antara perkembangan teknologi adalah maraknya transaksi online melalui e-commerce maupun media sosial. Hal ini sebagaimana yang terjadi pada kalangan ibu-ibu anggota PKK RT 01 RW 2 Kel. Penumping, Kec. Laweyan, Kota Surakarta. Ketika terjadi masalah dalam transaksi online, mereka tidak memahami prosedur untuk menyelesaikan masalah tersebut, sehingga perlu adanya penyuluhan perlindungan komsumen. Penyuluan ini bertujuan untuk: (a) Memberikan informasi dan pemahaman Ibu-Ibu PKK RT 01 RW 02 Kel. Penumping Kec. Laweyan Surakarta tentang hak dan kewajiban konsumen serta pelaku usaha dalam UU Nomor 8 Tahun 1999 tentang Perlindungan Konsumen (UU PK) dan UU No 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik (UU ITE). (b) Memberikan informasi dan pemahaman langkah hukum apa yang harus dilakukan jika mengalami kerugian dalam transaksi e-commerce. (c) Memberikan informasi dan pemahaman agar berhati-hati dalam transaksi jual beli melalui e-commerce agar tidak mengalami kerugian atau penipuan oleh pelaku usaha e-commerce.

Alan Pratama; I Made Lana Prasetya; Tri Asih Budiati

Journal of Educational Innovation and Public Health 2023 Pusat Riset dan Inovasi Nasional

  Abstract : MRI is a modality in radiology that uses a magnetic energy source. MRI is capable of producing Axial, Coronal, Sagittal, and Oblique images of human organs, for example: Brain, Spine,extremity, muscles and other body parts. Epilepsy is one of the Brain pathologies that uses MRI as a means of making a diagnosis. In the Brain MRI examination in clinical epilepsy using sequence MRI Brain routine with additions sequence Coronal Oblique T2 High Resolution and Coronal Oblic T1W IR perpendicular to the Hippocampus. The purpose of this study was to determine the procedure for examining Non-contrast MRI Brain in clinical epilepsy and its rolesequence Coronal Oblik T2W Drive and Coronal Oblik T1W IR. The research method is descriptive qualitative with a case study approach, total sample as many as 6 patients at Pertamina Central Hospital. The examination procedure was carried out using a head coil, supine head first position. Use sequence during the examination, namely Survey, Sagittal FLAIR, Axial T2WT SE, Axial FLAIR, Axial T1W TSE, Coronal FLAIR, DWI-ADC, Coronal Oblik T2W Drive and Coronal Oblik T1W IR. Results image onSequence Coronal Oblik T2W Drive and Coronal Oblik T1W IR are better at displaying the symmetry of the right and left brain organs, atrophy hippocampus and temporal lobe,sclerosis, mammillary asymmetrical body and fornix compared to other sequences. Suggestions pay attention to the direction of the slice so that it is perpendicular to the hippocampus to produce a symmetrical image and use sequence 3D-DIR is the latest in describing clinical abnormalities of epilepsy and MRS to find out the causes epilepsy originating from disturbances in the structure of brain tissue metabolites

Hanisa Hanisa; Rosmawaty Harahap

Jurnal Yudistira : Publikasi Riset Ilmu Pendidikan dan Bahasa 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to, (1) To find out the skills of writing procedural texts without using the mind mapping method in class VII students of SMP Negeri 1 Siantar in the 2022/2023 Academic Year. (2) To find out the skills of writing procedural texts using the mind mapping method in class VII students of SMP Negeri 1 Siantar in the 2022/2023 Academic Year. (3) To find out the effect of the mind mapping method on the skills of writing procedural texts in class VII students of Siantar 1 Middle School in the 2022/2023 Academic Year. The population in this study was students from VII SMP Negeri 1 Siantar with a sample size of 30 students using the Mind Mapping method. The instruments used in this study were writing procedural text contents, writing procedural text structures, writing procedural text writing rules and language features of procedural texts. The method used in this research is one group pretest-posttest. Data analysis techniques use analysis requirements tests, normality tests, and hypothesis tests. The research results during the pretest obtained an average of 60.47, and were included in the sufficient category. Meanwhile, the results of the posttest research obtained an average score of 88 and were included in the very good category. Through testing the hypothesis, namely tcount > ttable, namely 8.5047 > 2.0484, it can be concluded that there is a significant influence from the use of the Mind Mapping method on the Writing Skills of Procedure Text in Class VII Students of SMP Negeri 1 Siantar.

Rizal; Togimin

Perigel: Jurnal Penyuluhan Masyarakat Indonesia 2023 Universitas 17 Agustus 1945 Semarang

Pertanian  merupakan  salah  satu  produk  yang  sangat  penting di         Negara Indonesia. Sektor pertanian merupakan sektor yang mempunyai peranan strategis dalam struktur pembangunan perekonomian nasional. Pembangunan pertanian tidak akan bergerak maju apabila tidak  didukung oleh sarana dan prasarana pertanian yang yang memadai. Salah satu  permasalahan yang dihadapi oleh petani adalah akses untuk mendapatkan pupuk bersubsidi. Dalam rangka mewujudkan ketahanan pangan nasional, salah satu faktor sarana produksi yang sangat penting dalam peningkatan produktivitas dan produksi adalah pupuk.Pemerintah sangat berkepentingan untuk melakukan berbagai resolusi/ deregulasi kebijakan di bidang pupuk untuk menciptakan iklim yang kondusif bagi penyediaan pupuk di Indonesia, sehingga petani mudah mendapatkan pupuk sesuai dengan kebutuhannya. Prosedur pengusulan untuk mendapatkan pupuk bersubsidi oleh petani melalui penyusunan elektronik rencana definitive kebutuhan kelompok (E- RDKK) masih belum sepenuhnya dipahami serta masih dilakukan secara manual baik oleh petani  maupun pengurus kelompok tani. Untuk mengatasi hal tersebut dilakukan sosialisasi dan pelatihan prosedur penyusunan E-RDKK dan pelatihan penyusunan E-RDKK dengan menggunakan goole formulir.

Audry Valencia Jeta Zafira; Bagus Nuari Harmawan

Nusantara: Jurnal Pengabdian kepada Masyarakat 2023 Pusat Riset dan Inovasi Nasional

In this research, in stabilizing the economy in an area in Surabaya and targeting market operating procedures, the Government and PT. Jatim Grha Utama also has a role in advancing the economy of the people of Surabaya. The government continues to push for price stabilization measures to reduce the prices of a number of foodstuffs which show an upward trend until the end of the year. As a concrete step to ease the burden on the community in meeting their basic food needs, the Coordinating Ministry for the Economy has taken several comprehensive and holistic steps to analyze and overcome the various problems mentioned above through policy and tactical steps. Domain in the form of market power. Apart from food prices, rising fertilizer prices are also a concern. The Coordinating Minister for Airlangga also conducted a review of a fertilizer kiosk to show the government's commitment to ensuring the availability of fertilizer for farmers and increasing agricultural productivity and competitiveness. In addition, the government's role in determining market prices directly is to set minimum price limits and maximum price limits. While the government's role in determining market prices indirectly is by imposing taxes on luxury goods and providing subsidies to producers. In this case, market traders also participate successively and contribute with the government in stabilizing food prices in the market, thereby creating and implementing an independent economy for the people of Surabaya and stabilizing food prices in Surabaya.

Yemima Marchely Rawung; Muhammad Agus Muljanto

Nusantara: Jurnal Pengabdian kepada Masyarakat 2023 Pusat Riset dan Inovasi Nasional

In this study, researchers approached the study through theory and physics. Surabaya has established itself as a city of services and commerce. In addition, Surabaya is a business city where various events take place. As a shop, Surabaya is a one-stop shop. All activities take place here and all supporting facilities are available. Trading is the main activity in Surabaya. Geographically, Surabaya actually emerged as a commercial city. Since the colonial era, the kingdom of the Majapahit era, trade has become the main activity. Currently trading activities in Surabaya are not limited to regional and national needs. Surabaya has become a city of international trade. As a commercial city, Surabaya has several important pillars. These places become spaces for commercial activities. The modern market is the most important pillar of Surabaya's status as a commercial city. Attractive layout, comfortable atmosphere, and competitive prices are the hallmarks of a modern market that fits with the dense activity of city dwellers. Modern markets are scattered throughout the center and suburbs of Surabaya. The presence of many modern markets provides more choices for the community. This number will continue to grow as investment in Surabaya increases. Kampung Surabaya is a living space for Surabaya residents. Apart from houses, villages in Surabaya are also production centers. The village is now emerging as a small economic center. Each village has its own special food, pastries, jewelry, clothing and more. Due to the influence of the city government, these villages are now designated as leading villages and have the potential to strengthen the economy of the less fortunate.

Muhammad Faisal; I Putu Eka Juliantara; Edwien Setiwan Saputra

Jurnal Riset Rumpun Ilmu Kesehatan 2023 Pusat riset dan Inovasi Nasional

Upper Extremity CT-Scan Angiography (CTA) Examination Procedure in Right Subclavian Artery Pseudoaneurysm Cases at Primaya Hospital Tangerang. Upper Extremity CT-Scan Angiography (CTA) is described as a technique for non-invasively evaluating vascular structures via peripheral contrast injection. Upper Extremity CTA is carried out starting from patient preparation, tools and materials used, examination protocols, and image reconstruction techniques. In addition, the contrast infusion technique must also be appropriate to provide an informative image. The purpose of this study was to determine the procedure for examining the Upper Extremity CTA in cases of subclavian artery pseudoaneurysm with excess of the Upper Extremity CTA. This research is a qualitative research with a case study method using 1 patient. Data were collected using observation, documentation and radiographer interview methods. The results of the data collected can be concluded with the Upper Extremity CTA procedure using Scanning Scannogram, pre-contrast, & post-contrast arterial phase, and venous phase, then image reconstruction from the MPR image and 3D VR image. The advantages of the CTA procedure using the smart prep technique image resolution quality could be higher.

Riska Ristiana; Uus MD Fadli

Journal of Student Research 2023 Pusat Riset dan Inovasi Nasional

Pentingnya kepemimpinan terletak dalam kemampuannya untuk membentuk budaya kerja yang positif, membangun tim yang solid dan merangsang inovasi dan motivasi, melalui proses mempengaruhi dan memfasilitasi, seorang pemimpin dapat menciptakan lingkungan yang memungkinkan individu dan kelompok mencapai performa terbaik mereka. Penelitian ini bertujuan untuk mengetahui gaya kepemimpinan di PT. Gokko Mirai Indonesia. Metode Penelitian ini menggunakan metode deskriptif kualitatf dilakukan dengan melakukan wawancara, observasi dengan Presiden direktur dan Direktur. Tempat Penelitian di PT. Gokko Mirai Indonesia. Hasil penelitian menunjukkan bahwa gaya kepemimpinan di PT. Gokko Mirai Indonesia cenderung mengarah ke gaya kepemimpinan Partisipatif dan Musyawarah. Gaya kepemimpinan yang Partisipatif ini diperlukan ketika karyawan mengemukakan pendapatnya sehingga pemimpin dan bawahan bekerja sama penuh dalam team. Dan gaya kepemimpinan musyawarah dengan kebersamaan dan kekeluargaan serta dalam pengambilan keputusan mengikuti prosedur, pengumpulan data, Analisa data dan pengambilan keputusan.

Nur Cholilla Dian Tristiana; Lis Setyowati

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to identify the procedure for budgeting direct labor wages of the convection division at PT Wijaya Tirta Makmur. This type of research uses qualitative research. This study used primary data and secondary data. From the observations that have been made, it can be seen that all staff, both office and production, both have an important role in the production process.The results of this study show that the wage system used by PT Wijaya Tirta Makmur for convection division is a wage system based on the number of units of output which can certainly increase company productivity.    

Orienta Zubaidah; I.F Romadhoni; Lilis Sulandari; Niken Purwidiani

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

The purpose of this research was to find out the analysis of the application of standard operating procedures (SOP) for food processing at the Aria Centra Hotel Surabaya which has a very important role in an industry, one of which is the hospitality industry as a guide or reference for staff to work consistently and with standards. The data collection technique used (1) interviews to find out the application of food processing procedures and the implementation of these procedures: and (2) documentation to find out the analysis of the implementation of standard operating procedures (SOP) for banquet food processing at the Hot Kitchen Hotel Aria Centra Surabaya, an overview of the company and worker data. Data collection was carried out in July-December 2022. The results of this study were an analysis of the application of standard operating procedures (SOP) for banquet food processing at the Hot Kitchen Hotel Aria Centra Surabaya which included (1) standard operating procedures for handling banquets; (2) implementing a banquet menu; (3) material procurement system for banquet ordering needs; (4) standard operating procedures (SOP) for foodstuffs; (5) preparation of banquet materials and tools; (6) strategies to minimize errors in standard operating procedures (SOP) for handling banquets; (7) constraints and solutions in banquet handling. Based on these results it can be concluded that the analysis of standard operating procedures (SOP) for banquet food processing at the Hot Kitchen Hotel Aria centra Surabaya required various stages in handling it.

Ummi Itiah Nasution; Waizul Qarni; Ahmad Kali Ansori Nasution

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Sharia pawning is called rahn in Islamic law where the meaning is a contract with the detention of valuables as collateral for debts carried out by sharia pawnshops. In my opinion, as a writer, this sharia gold mortgage is the best choice when there are pressing financial matters. This is what makes the author interested in the topic of sharia gold pawning to be studied more deeply. This study discusses the description of the pawnshop itself and the conditions and procedures for pawning gold in sharia at the UPS Mandailing Natal pawnshop. The method used in this study is descriptive qualitative problem approach used is direct interviews and observations. The data used is secondary data including primary, secondary and tertiary data. All data was collected through interviews with managers and service users at UPS Mandailing Natal Sharia Pegadaian as well as literature study. All data is processed by examining data and data settings and then analyzed. The procedure uses a rahn contract and an ijarah contract. Factors that make Islamic Gold Pawning a solution for the lower middle class in Mandailing Natal Regency are because there is no usury or interest and it is more cost-effective as well as collateral items are safer.

Myta Sabrina Wijayanti; Asrul Bahar; Ita Fatkhur Romadhoni; Sri Handajani

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

This study aims to find out: 1) the results of interactive power point development on the learning outcomes of procedures for using Personal Protective Equipment (PPE); 2) the adequacy of media and interactive power point materials on procedures for using Personal Protective Equipment (PPE); 3) student responses to the results of developing interactive power point procedures for using Personal Protective Equipment (PPE). The results of the analysis of media and material feasibility data were obtained using a sheet of media and material feasibility assessment with a Likert scale. The validation sheet was assessed by UNESA PKK lecturers and Lamongan 1 State Vocational School teachers. The results of the media feasibility assessment get a value from the interpretation score scale of 91%. the results of the material feasibility assessment get a value from a 90% interpretation score scale. The results of the analysis of student response data were obtained using a questionnaire sheet with a guttman score. The questionnaire sheet was assessed by 10 students of class XI Culinary SMK Negeri 1 Lamongan. The results of the student questionnaire get a value from the interpretation score scale of 94%. In this case it shows that the development of interactive power points is stated to be very suitable for use in learning procedures for using Personal Protective Equipment (PPE).

Salma Khoirun Nisa

This study aims to determaine whether there is an influence in the use of the ECOLA method on the ability to write procedural texts for students of class XI MA Bustanul Ulum Pagerharjo in the 2022/2023 academic year. In this research is a type of quantitative descriptive research. Data collection is done by testing techniques. Data analysis is presented in the form of table numbers, diagrams, and descriptions. The results of the analysis from this study are that there is an influence in the use of the ECOLA method on the ability to write procedural texts of students for the 2022/2023 school year. This can be proven from the results of hypothesis test, namely t count from the results the pretest dan posttest were 1,6627 an the results from the t table pretest and posttest were 2.015368. Thus it can be concluded that Ho is rejected and Ha is accepted, because t-table>t-count. So based on the hypothesis test calculations above, it can be said that use of the ECOLA method affects the ability to write procedural texts for students of class XI MA Bustanul Ulum Pagerharjo in the 2022/2023 academic year.

Yoga Alfi Setiawan; Suroto

Jurnal Akta Notaris 2023 Program Studi Kenotariatan Program Magister

Penelitian ini akan mengkaji tentang Pertanggungjawaban Notaris/PPAT dalam pembuatan Akta  Jual Beli Hak Atas Tanah oleh bukan pemilik, seharusnya dibuat dengan penuh tanggung jawab dan mengedepankan prinsip kehati-hatian oleh Notaris/PPAT. Hal ini disebabkan dalam pembuatan akta yang dibuat oleh atau di hadapan Notaris/PPAT yang mengandung cacat hukum akan merugikan para pihak atau salah satu pihak dan berakibat dapat dimintakan pembatalan akta ke Hakim. Rumusan masalah dalam penelitian ini yaitu: (1) Apa tanggung jawab Notaris/PPAT membuat akta jual beli hak atas tanah oleh bukan pemilik? (2) Bagaimana akibat hukumnya terhadap Notaris/PPAT membuat akta jual beli hak atas tanah oleh bukan pemilik? (3) Pertimbangan hukum hakim untuk Notaris/PPAT membuat akta jual beli hak atas tanah oleh bukan pemilik dalam kasus putusan No. 347/Pdt.G/2017/PN.Jkt.Tim? Metode penelitian penulis yang digunakan adalah penelitian yurids normatif, spesifikasi penelitian yang digunakan deskriptif analitis, sumber dan jenis data penelitian terdiri dari data primer dan data sekunder, metode pengumpulan data dengan studi pustaka, Undang-Undang, Peraturan pemerintah dan internet, metode analisis data yang digunakan secara kualitatif. Hasil dari penelitian ini yaitu: (1) Akibat hukum akta jual beli yang dibuat karena adanya pembuatan akta jual beli hak atas tanah oleh bukan pemilik maka terhadap akta tersebut dapat diajukan pembatalan sebagaimana ketentuan dalam Pasal 1328 Jo. 1449 KUHPerdata. (2) Pertanggungjawaban Notaris/PPAT dapat sepenuhnya dimintai pertanggungjawaban hukum sepanjang apa yang dilakukannya sudah sesuai dengan prosedur dan kaidah hukum yang berlaku, dalam hal ini Notaris/PPAT tidak sampai wewenang dan tujuannya untuk mengkaji secara mendalam dan komprehensif terhadap keterangan-keterangan atau fakta yang tidak benar akibat adanya itikad tidak baik yang disertakan oleh salah satu pihak sepanjang secara administratif sudah dipenuhi sesuai kaidah hukum yang berlaku. (3) pertimbangan hakim menyatakan bahwa akta jual beli tanah yang dibuat oleh Notaris/PPAT (Tergugat I) tidak sah atau mengandung kesalahan hukum atau cacat hukum karena dibuatnya atau diterbitkannya Akta Jual tanpa sepengetahuan atau persetujuan Tergugat, maka AJB tersebut adalah tidak sah atau cacat hukum, sehingga tidak berlaku mengikat secara hukum.

Rahmat Aziz Damar Sogi Zuhuri; Zain Khoirul Ihza; Nisa Bella Ainindia; Savira Laily Hendriatiningsih; Denny Oktavina Radianto

Jurnal Sains dan Teknologi 2023 Fakultas Teknik Universitas Cenderawasih

Usaha pemotongan ayam pasti menghasilkan limbah, terutama bulunya.Satu ekor ayam pasti menghasilkan limbah bulu ayam yang terbilang cukup banyak.Oleh karena itu limbah bulu ayam ini perlu dimanfaatkan agar tidak hanya di buang dan mencemari lingkungan. Dalam penelitian ini pemanfaatan bulu ayam  digunakan sebagai pengganti serat Matt dan WR dalam fiberglass yang tujuannya adalah mengetahui sifat mekanik yakni kekuatan tarik pada fiberglass dengan serat bulu ayam sebagai pengganti serat matt dan fiberglass dengan serat bulu ayam sebagai pengganti serta WR secara eksperimen dan simulasi.material komposit fiberglass dibuat menjadi spesimen uji dengan bentuk dan prosedur metode pengujian mengikuti standard  ISO 527-4:2021 yang merupakan standar untuk uji tarik material komposit.Alat uji yang digunakan yaitu UTM HT 2402 dengan beban maksimum 20 kN.Setelah dilakukan pengujian tarik dihasilkan grafik yang kemudian dianalisis.Berdasarkan hasil pengujian, untuk serat normal matt-WR-matt-WR-matt memiliki kekuatan uji tarik tertinggi sebesar 15,15 kN.Sedangkan fiberglass dengan serat bulu ayam sebagai pengganti serat matt memiliki nilai uji tarik kekuatan uji tarik tertinggi sebesar 3,51 kN.Sedangkan fiberglass dengan serat bulu ayam sebagai pengganti serat WR memiliki nilai uji tarik tertinggi sebesar 2,29 kN.Berdasarkan hasil uji tarik dan pengamatan maka dapat disimpulkan bahwa untuk bulu ayam kurang cocok untuk menggantikan serat matt dan WR sebagai material untuk pembuatan fiberglass.

Laily Nurfiana Wardhani; Nurul Azizah

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

Indonesia is one of the world's largest coal exporters. One of the means of sea transportation to transport coal is tugboats and barges. PT. Patria Maritime Lines is a shipping company that focuses its services on the transportation of coal and other energy from mining concessions and various commodities. PT. Barito Samudra Sejahtera is a company that provides ship agency services which currently supports the ship operations of PT. Patria Maritime Lines. The duty of the shipping company, PT. Barito Samudera Sejahtera, namely taking care of Clearance In and Clearance Out documents for tugboats and barges that will dock at the Unloading Port and unload or load goods. This study aims to determine the procedures and supporting documents required for Clearance In and Clearance Out. This study uses observation, interviews, documentation, and literature study as qualitative methods. It was found in this research that As an agent, PT. Barito Samudra Sejahtera must know the Clearance In and Clearance Out procedures and what documents can be returned, especially those on the ship or tugboats and accompanying barges.

M. Andhika Pebrian; Muhammad Fahmi Nurhadi; Galan Anugerah Novanto; Alfarell Fadhil Waradana; Asep Purwo Yudi Utomo +1 more

This study aims to analyze the types of sentences in procedure texts in the textbook Basics of Aircraft Engineering Class X SMK/MAK Independent Curriculum. The population of this study is the five procedure texts contained in the presentation of the material for the book Basics of Aircraft Engineering for Class X SMK/MAK Independent Curriculum on pages 45th to 47th and 49th to 50th. The data collection technique used was the reading and note-taking technique, while the study method used the matching method. Data analysis was carried out using a descriptive method and the technique used was the referential equivalent technique. The results of the study include the following sentences. First, types of sentences based on purpose, namely, imperative sentences and declarative sentences. Second, the types of sentences based on the way of presentation, namely, the release sentences and the climax sentences. Based on the analysis that has been done, it was found that the most commonly used types of sentences in the five procedure texts contained in the textbook Basics of Aircraft Engineering SMK/MAK Class X Independent Curriculum are imperative sentences and climax sentences, but other types of sentences are also found in the form of declarative sentences and release sentences.

Fabhi Nur Laksana; Nugraeni Nugraeni

Journal of Management and Social Sciences (JIMAS) 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

In Indonesia, Law no. 07 of 1992 concerning Banking stipulates two categories of banks: Commercial Banks and Rural Banks. The number of BPRs in Indonesia, according to the Indonesian Banking Statistics Report, totaled 1,552 as of November 2019. Historically, BPRs have existed since the colonial era and have been in contact with small and rural communities. In light of this, the government's policy regarding the establishment of BPRs was facilitated through Pakto 88 and Presidential Decree No. 38 of 1988, which aimed to improve public services. BPRs are currently facing many challenges from the rapidly changing external environment of the industry, including government policies, macroeconomic conditions, competition, and advances in fintech. The purpose of this paper is to analyze the challenges faced by BPR KWP in providing loans and their roles and development efforts, so that BPR KWP continues to develop and play a role in supporting the real sector, especially MSMEs. On the other hand, the changes referred to have indirectly reduced the profitability performance of BPRs over the last five years

Yohanes Paulus Karwayu; Ristiani

Jurnal Kajian dan Penalaran Ilmu Manajemen 2023 CV. Aksara Global Akademia

Aviation Security officers play an important role in carrying out inspections to maintain the security and safety of prospective passengers. This study aims to determine the application of inspection procedures in the new adaptation era and to analyze the performance of Aviation Security (AVSEC) officers in the new normal adaptation era at Lede Kalumbang Airport. This study uses a qualitative approach with data collection techniques using participant observation, structured interviews, and documentation collected from relevant informants when the writer went into the field. The results of this study indicate that the inspection procedure in the new normal adaptation era is the same as the previous examination but there are additional checks or rules such as passengers must wear masks, maintain a minimum distance of 1 meter and examine health documents for passengers who will travel. And the performance of Aviation Security personnel at Lede Kalumbang Airport is in accordance with the SOP set at Lede Kalumbang Airport.