Publication Search

70,860 articles from 625 journals · 2,111 citations tracked

Showing 69921-69940 of 70,860

Analytics

Fitika Andraini, Raras Laila Yustinov,

DINAMIKA HUKUM 2019 Universitas Stikubank

The need for land continues to increase so that it often causes very complex problems. To deal with these land issues, the government issued Law no. 5 of 1960 concerning Basic Agrarian Principles which later became known as the UUPA, the birth of the UUPA was a new milestone for this nation in land law. In line with that, the government then issued government regulation No. 24 of 1997 concerning land registration which reaffirmed the importance of the community registering their land, land registration functions to find out the status of the land parcels, who owns it, what rights are it, how much area, what is it used for. The importance of systematic, good and correct land registration through adjudication aims to reduce problems that arise with regard to land. The research method used by the writer is a juridical empirical approach with the intention of proving or testing to ensure the truth and rationalizing it through the results of research and experiences that have been found in everyday life. The results of the research found that more people register their land in a sporadic manner, because the community considers that systematic land registration does not necessarily occur every year, even though it is expensive for the community to register their land in order to obtain the rights to the land they own.   Keywords: PP No. 24 of 1997, land registration, adjudication

Chundhamani, Pratiwa Eka

DINAMIKA HUKUM 2019 Universitas Stikubank

The provision of legal aid to the poor is an effort to fulfill and simultaneously implement a rule of law that recognizes and protects and guarantees the human rights of citizens regarding the need for access to justice and equality before the law. The purpose of writing this thesis is to explain the mechanism for providing criminal legal aid for the poor in Semarang City, the fulfillment of the right to criminal legal aid for the poor, and the inhibiting factors for fulfilling the right to criminal legal aid for the poor in Semarang City. The approach method used is juridical normative, descriptive analytical research specifications. The data source used is secondary data. The data collection method used is literature study. This research is presented in the form of a report which is described induction through qualitative data analysis. The results showed that the mechanism of providing criminal legal assistance to the poor in Semarang City was in accordance with the provisions of Law Number 11 of 2016 concerning Legal Aid, Semarang City Regulation Number 1 of 2016 concerning Implementation of Legal Aid and Regulation of the Mayor of Semarang Number 131 of 2016 concerning Guidelines for the Implementation of Semarang City Regional Regulation Number 1 of 2016 concerning the Implementation of Legal Aid. The fulfillment of the right to criminal legal aid for the people of Semarang city so far the fulfillment of the right to legal aid in criminal cases against the urban poor has not been maximized because it has not been felt by all levels of society, especially the poor who do not know about the existence of free legal assistance, besides that it is also constrained by budget constraints. The factors inhibiting the fulfillment of the right to criminal legal aid for the people of Semarang City are funding factors, law enforcement factors and community factors.   Keywords : legal aid, criminal cases, poor people

Muzayanah, Ilham Mohammad Ikhsan,

DINAMIKA HUKUM 2019 Universitas Stikubank

The authority of the Government in collecting taxes and levies from the community and renovating it is not only owned by the Central Government but also falls under the authority of the City Government and Provincial Governments. This is in accordance with the principles of decentralization and the implementation of regional autonomy based on Law Number 32 of 2004 concerning Regional Government, Law Number 33 of 2004 concerning Financial Balance Between Central and Regional Governments, and Law Number 28 of 2009 concerning Regional Taxes and Retribution Regions, Semarang City Regulation Number 9 of 2013 concerning Traditional Market Settings. In the context of managing the market environment in the form of legal services to the community in the market environment, especially traders, the Semarang City Government has issued Regional Regulation Number 4 of 2004 concerning Market Levies. This study raises the problems, namely: 1) How is the management of regional levies by the Semarang City government, 2) What is the Semarang City policy towards the renovation of the Peterongan Market, 3) What is the Semarang City policy towards the regulation of the Semarang City Peterongan market trader after renovation. The purpose of writing this thesis is 1) To know and explain the management of local levies by the Semarang City Government, 2) To find out and explain Semarang City policies towards the renovation of Peterongan Market, 3) To find out and explain the arrangements for the Peterongan market traders in Semarang City after renovation. This research is a qualitative study with a normative juridical approach to determine the realization of the implementation of Semarang City Regional Regulation Number 4 of 2004 concerning Market Levies and Semarang City Regional Regulation Number 9 of 2013 concerning Traditional Market Regulations for market traders. This research was conducted in Peterongan Market, Semarang City, located on Jalan MT. Haryono. The results showed that the Semarang City Government towards market traders was in accordance with the Semarang City Regional Regulation Number 4 of 2004 concerning Market Charges and Semarang City Regional Regulation Number 9 of 2013 concerning Traditional Market Regulations, with several things that are still a note to the Semarang City government for pay more attention to sustainability for the welfare of traditional market traders, physical conditions and market environment.   Keywords : Policy, Traditional Market Management

Rochmani, Nada Fitri Satyawan,

DINAMIKA HUKUM 2019 Universitas Stikubank

Article 67 of the Criminal Procedure Code states that defendants or public prosecutors have the right to appeal against decisions of the first level court except for acquittals, apart from all lawsuits concerning the problem of inaccurate application of the law and court decisions in rapid proceedings. Therefore, an appeal against a decision cannot be appealed, however, the fact is that there are prosecutors who appealed against the verdict as contained in the appeal deed number: 60 / Appeal / deed.Pid / 2006 / PN. As for the problems in this research are: (1) How can the decision to be released from lawsuits in terms of Law No. 31/1999 jo. Law no. 20 of 2001 (case study No. 942 / Pid.B / 2005 / PN.Smg)? (2) Whether the decision is free from legal charges based on case No. 942 / Pid. B / 2005 / PN.Smg Jo. Cassation Decision No.898 K / Pid.Sus / 2008 can legal remedies be made? The type of research used in this research is the type of normative legal research on certain legal events. The application can be realized through concrete actions and legal documents, the results of the application will create an understanding of the realization of the implementation of the normative legal provisions that have been studied properly or not. Based on the results of research and discussion is a decision based on case No. 942 / Pid. b / 2005 / PN.Smg which uses Law No. 31/1999 jo. UU no. 20 of 2001 as a basis for conviction, in the judicial process it turned out that the elements of the articles charged by the Public Prosecutor were proven proven, but because the actions of Defendant I and Defendant II were carried out at the orders of their superiors, based on article 51 paragraph 1 of the Criminal Code, so that the actions of Defendant I and Defendant II cannot be held accountable by Defendant I and Defendant II because it is an act to carry out a position order given by his superior, namely the Mayor of Semarang and was decided to be released from the lawsuit. Against the decision to release based on the District Court Decision No. 942 / Pid. B / 2005 / PN.Smg Jo. Cassation Decision No.898 K / Pid.Sus / 2008 which decided that Defendants I and II were to be freed from all legal charges, so based on article 67 of the Criminal Procedure Code a decision to release all lawsuits could only be legal remedies through cassation.   Keywords : Corruption, Legal Efforts, Release Decision.

Safik Faozi, Anastasia Hani Prasetio,

DINAMIKA HUKUM 2019 Universitas Stikubank

Prostitution is an act that deviates and violates the rules of social and religious values ​​and norms. Prostitution involving parties such as pimps, commercial sex workers, and service users comes from various circles due to economic factors and lack of mental strength in dealing with global changes in society that changed to the modern era, as well as lifestyle demands where values ​​and norms exist in in society began to be eroded by the changing times that are increasingly developing. The method used in this research is normative juridical, research specifications in concreto, secondary data sources, the data obtained will be analyzed qualitatively. The results showed that law enforcement in the handling of prostitution in Demak Regency was carried out using the model of actual enforcement law. It emerged after the discretion in law enforcement was believed to be due to limitations, both related to infrastructure, quality of human resources, quality of legislation and lack of community participation. Law enforcement officers include the Civil Service Police Unit, Demak District Police, and Social Services. Obstacles that occur in law enforcement in the prevention of prostitution in Demak Regency are due to legal factors including; in the sound of the Regional Regulation numbers are unclear so that it can be bargained in other words not in accordance with these rules, law enforcement factors; law enforcement officials are less assertive, law enforcement officials prioritize the principle of humanity, and the lack of personnel, factors and facilities include; the absence of rehabilitation houses to accommodate community disease perpetrators (CSWs) and lack of funding to crack down on perpetrators to the judicial process, community factors include; the community is less participating in reporting the practice of prostitution around them, and there are backing / thugs or pimps who protect commercial sex workers to provide information early so they can escape, cultural factors include; The inherent community culture has long since begun to be abandoned, and the existence of a modern city culture has entered the Demak District.   Keywords: Law Enforcement, Prevention of Prostitution

Fahrunisah, Noora; Badjuri, Achmad

Dinamika Akuntansi Keuangan dan Perbankan 2019 Faculty of Economic and Business Universitas STIKUBANK

This study aimed to examines the influence of the regional revenue, general allocation funds and general special allocation funds on the capital expenditures moderated by economic growth. The population of this research are District/City Central Java Province which consists of 35 District/City. The study uses secondar data such as Realization Report 2013 until 2015 budget. The technique of data analysis is used multiple regression analysis.The results of this study shows that General Allocation Fund has a positive influence on Capital Expenditure. However, Local Revenue and Special Allocation Fund does not affect on Capital Expenditure. While Economic Growth proved to moderate Local Revenue to Capital Expenditure. But Economic Growth does not moderate the relationship between the General Allocation Fund and the Special Allocation Fund  to Capital Expenditures.  Keywords : local revenue, general allocation fund, special allocation fund,   economic growth and capital expenditure.

Amaliyah, Khoirul; Suwarti, Titiek

Dinamika Akuntansi Keuangan dan Perbankan 2019 Faculty of Economic and Business Universitas STIKUBANK

This study examines the effect of cash flow volatility, accruals, sales volatility, debt level, operating cycle and firm size to earnings persistence. This research is conducted at Indonesia Stock Exchange by using unit of analysis of manufacturing company which have go public. Sampling method using purposive sampling with research period 2014-2016. Relationship and or influence between variables explained by using multiple analysis method with program SPSS 19. The results showed that the sales volatility, debt level and operating cycles had a significant effect. While volatility of cash flow, the amount of accruals and firm size have no effect to earnings persistence.  Keywords: volatility of cash flow, accrual amount, sales volatility, debt level, operating cycle, firm size and profit persistence.

Pangestuti, Kartiko Dewi; Susilowati, Yeye

Dinamika Akuntansi Keuangan dan Perbankan 2019 Faculty of Economic and Business Universitas STIKUBANK

This study examines the effect of independent commissioner, auditor reputation, ownership concentration, and the firm size to enterprise risk management disclosure. This reseach was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public. The sampling method using purposive sampling the study periode of 2014 through 2016. The analysis technique that used is multiple regression analysis using SPSS 21. As a condition for statistical testing has been done normality test and classical assumption that the result show that distribution is the norm and escaped from the classical assumption The result showed that independent commissioner, ownership  concentration, and the firm size does  not  effect  Enterprise Risk Management  disclosure, while auditor reputation positive effect Enterprise Risk Management disclosure.  Keywords :  enterprise risk management, independent commissioner, auditor reputation, ownership  concentration, and firmsize.

Putri, Mega Andani; Maryono, Maryono; Bagana, Batara Daniel

Dinamika Akuntansi Keuangan dan Perbankan 2019 Faculty of Economic and Business Universitas STIKUBANK

This study aims to examine and analyze the influence of competence of human resources, regional financial accounting system, government accounting standards, internal control, the quality of local financial statements at the Regional Work Unit Unit in Semarang City. This study uses primary data obtained by spreading the questionnaire in the Regional Work Unit Unit of Semarang City. Respondents in this research are Echelon III and Echelon IV. Sampling method using purposive sampling with the help of software SPSS version 16. The result of this research stated that the competence of human resources has no effect on the quality of regional financial report, while the variables of government accounting system, the variable of financial accounting system of the region and internal control influence to the quality of regional financial report.  Keywords:      quality financial reporting  areas, the competence of human resources, financial accounting systems of the region, government accounting standards,internal control

Yuniasih, Iva; Sunarto, Sunarto

Dinamika Akuntansi Keuangan dan Perbankan 2019 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this reseach is to test the influence of leverage, profitability, assets growth and firm size to the dividend policy. This research has been carried out by using quantitative approach and multiple linier analysis method.The data is the secondary data which has been obtained from manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2016 periods. The data collection technique has been done by using documentation and literature study. The sampling has been done by using purposive sampling. The result of this research indicate that Firm Size have positive influence on Dividend Policy. Whereas Leverage, Profitability and Assets Growth have no influence on Dividend Policy.  Keywords: leverage, profitability, assets growth, firm size on dividend policy

Hastuti, Dwi; Kartika, Andi

Dinamika Akuntansi Keuangan dan Perbankan 2019 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this study is Student accounting after graduation can choose the type of career in accordance with the field of science one of them is as a public accountant. This study aims to analyze the factors that affect the interests of accounting students for a career as a public accountant. Samples used in this study are students accounting semester 6 and above University Stikubank (UNISBANK) Semarang with the number of respondents as many as 88 people. The data used in this study is primary data that the data obtained from the distribution of questionnaires to students majoring in accounting. Based on the results of research and analysis that have been done can be concluded: Variable financial reward, professional recognition, social values, work environment, and personality have a significant positive effect on the interest of accounting students career as a public accountant. While the variables of professional training and job market considerations have a significant negative effect on the interest of accounting career students as public accountants. The financial reward variable is a variable that has a considerable effect on the interest of accounting students as a puclic accountant.  Keywords:         financial awards, professional training, professional recognition, social values, work environment, job market considerations, and personality towards the interests of accounting students career as public accountants

Putri, Alvianita Gunawan

Dinamika Akuntansi Keuangan dan Perbankan 2019 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this study is to evaluate the internal control system for the management of fixed assets and assess the obstacles faced in managing fixed assets in the Government of Brebes Regency. This type of research is a case study with a qualitative approach using descriptive methods. Effectiveness is assessed using 5 (five) elements of the Internal Control System by giving weight to each element. Assessment is done by assessing the results of interviews using the Internal Control Questionnaire (ICQ) test list that refers to PP No. 60 of 2008 and equipped with observations and documents. Based on the results of the interview completed with the results of observations and documents, the results obtained were the elements of the control environment were given a weight of 30% so as to obtain a value of 27.27%. Risk assessment is given a weighting of 20% so as to obtain a value of 8.57%. Control activities are given a weighting of 25% so as to obtain a value of 19.70%. Information and communication are given a weight of 10% so that they get a value of 7.88%. Monitoring was given a weighting of 15% so that it obtained a score of 10.18%. The total value of 5 (five) elements of the internal control system in the Government of Brebes Regency is 73.60% which are classified as effective criteria.  Keywords: management of fixed assets, internal control systems (spi).

Sugiarto, Nobita; Nurhayati, Ida

Dinamika Akuntansi Keuangan dan Perbankan 2019 Faculty of Economic and Business Universitas STIKUBANK

This study examines the effects of institutional ownership structures, managerial ownership structures, public ownership structures, growth opportunities,debt convenant (leverage), tax and political costs, litigation risk to accounting conservatism. The research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2014-2016. Relationship and between variable is described by using multiple regression analysis. The results showes that the institutional ownership structures had no significant effect on accounting conservatism,managerial ownership structures had no significant effect on accounting conservatism, public ownership structures had no significant effect on accounting conservatism, growth opportunities has negative no significant effect on accounting conservatism, Debt Convenant (leverage) has negative effect on accounting conservatism, tax and political costs has positive effect on accounting Conservatism, litigation risk has negative effect on accounting conservatism  Keyword: institutional ownership structures, managerial ownership structures, public ownership structures, growth opportunities,debt convenant (leverage), tax and political costs, litigation risk and accounting conservatism.

Marianus Dinata Alnija

Jurnal Filsafat dan Teologi Katolik 2019 STIKAS Santo Yohanes Salib Kalimantan Barat

Today Christians has faced various challengge that plunge many christian into consumerism, terrible sadness, hedonism and covetous. As the result many christian become selfish, irritable, and  egoist. For that  reason, Pope Francis urged  many  preachers should  work  hard  in proclaiming the gospel especially through homilies because homilies beyond all form of catechesis. This paper aims to explore Pope Francis' theological ideas about concerning homily. In a way of exploring the theological conception regarding homily, the writer treats the apostolic exhortation of evangelii Gaudium article number 135-159.

Shelomita Selamat

Jurnal Filsafat dan Teologi Katolik 2019 STIKAS Santo Yohanes Salib Kalimantan Barat

Keabadian dunia menjadi salah satu topik yang menjadi perdebatan di kalangan para pemikir abad pertengahan. Sebagian pemikir menganggap bahwa dunia bersifat abadi atau sudah ada sejak awal mula. Namun, para pemikir lainnya beranggapan bahwa dunia tidakah abadi. Dalam argumen-argumen yang dikemukakannya, Santo Thomas Aquinas mengatakan bahwa dunia tidaklah abadi dan tidak seorangpun yang dapat membuktikan awal mula dunia. Bagi Santo Thomas Aquinas,  hal ini tidak dapat  dijelaskan  melalui pembuktian  demonstratif, melainkan hanya dapat dipahami dengan iman. Hanya dengan imanlah orang percaya bahwa dunia diciptakan oleh karena kehendak bebas Allah.

Madalena Marseli

Jurnal Filsafat dan Teologi Katolik 2019 STIKAS Santo Yohanes Salib Kalimantan Barat

Allah menunjukkan kehadiran-Nya melalui berbagai fenomena. Pada masa Elia, berbeda dengan manifestasi kehadiran pada zaman Musa, Ia menyatakan diri dengan bunyi angin sepoi-sepoi basa. Tulisan ini mengulas tentang latar belakang sejarah pada zaman Elia, beberapa elemen di dalam manifestasi kehadiran Allah dan pembahasan dari setiap ayat teks 1 Raj 19:9-14. Elia berdialog dengan Allah dengan mengungkapkan pengalaman pribadinya dan semangat yang menyala untuk Allah semesta alam. Manifestasi kehadiran ilahi yang dinyatakan secara misterius dengan fenomena alam ini mengarahkan manusia untuk melihat karya Allah yang tersembunyi dan tanggapan dalam kesetiaan hidup di bawah bimbingan- Nya.

Paulinus Seso

Jurnal Filsafat dan Teologi Katolik 2019 STIKAS Santo Yohanes Salib Kalimantan Barat

Kita tidak cukup hanya menggunakan media sosial semata-mata untuk mewartakan Injil dan menyampaikan ajaran asli Gereja.  Tetapi kita perlu mengkomunikasikan pewartaan dan ajaran tersebut dengan teknik, bahasa, dan psikologi baru dengan menggunakan aksioma dan cara Yesus berkomunikasi. Tujuannya adalah untuk mengenerasi komunikasi otentik bagi kemajuan, unitas, dan keutuhan hidup manusia sebagai tujuan utama dari media sosial sebagai anugerah Allah.

Ferry Hartono

Jurnal Filsafat dan Teologi Katolik 2019 STIKAS Santo Yohanes Salib Kalimantan Barat

Upaya menemukan teologi biblis yang relevan dengan zaman ini sangat penting. Studi tentang karakter-karakter dalam Mrk 4:35–8:30 ini merupakan salah satu upaya tersebut. Analisis naratif dalam studi Kitab Suci, dengan fokus pada analisis karakter, tidak sulit untuk diarahkan pada refleksi teologis yang relevan. Proses identifikasi pembaca dengan tokoh- tokoh dalam Kitab Suci pada umumnya dapat dilakukan dengan lancar, seperti yang ditunjukkan dalam artikel ini. Metode analisis karakter dengan kategorisasi berdasarkan jenis dan  sifat  dalam artikel  ini,  selain  memperjelas posisi  para  karakter,  juga  mempertegas pengenalan akan karakter utama dalam Injil Markus, yakni Yesus. Interaksi mereka dengan Yesus, baik secara langsung maupun tidak langsung, pada akhirnya menuntun para pembaca untuk menentukan sikap dalam interaksi pribadi dengan Yesus.

Irwan Irwan

Jurnal Filsafat dan Teologi Katolik 2019 STIKAS Santo Yohanes Salib Kalimantan Barat

Moralitas intervensi kemanusiaan harus didasarkan pada Alkitab. Artikel ini mencoba mengusulkan dasar alkitabiah dari moralitas intervensi kemanusiaan. Metode yang digunakan dalam artikel ini adalah studi pustaka. Dua ajaran Alkitab, satu dari Perjanjian Lama dan satu dari Perjanjian Baru, direfleksikan. Pertama, teks Perjanjian Lama Kejadian 1:26-27 menceritakan martabat dan nilai manusia, sebagai puncak ciptaan Tuhan. Manusia harus menghormatinya. Melindungi hidup manusia adalah alasan yang adil untuk intervensi kemanusiaan. Kedua, dalam intervensi kemanusiaan, ada ketegangan antara “keprihatinan kemanusiaan” dan “kedaulatan bangsa.” Ketegangan ini sejajar dengan ketegangan dalam Perjanjian Baru Luk 6:6-11. Teks ini menceritakan ketegangan antara “berbuat baik” dan “menjaga hukum”. Yesus, Guru Moralitas kita, mengajarkan bahwa berbuat baik dan menyelamatkan hidup (“keprihatinan kemanusiaan” dalam intervensi kemanusiaan) lebih tinggi nilainya daripada mengikuti hukum Sabat (“kedaulatan bangsa”). Kedua teks dapat menjadi dasar bagi moralitas intervensi kemanusiaan.

Sutrisno, Erwan

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2019 Sekolah Tinggi Ilmu Ekonomi Totalwin

Limited capacity in State Universities makes private universities have the same opportunity to be selected for prospective students who are not accommodated in State Universities in continuing their studies. The ability to obtain a large number of students depends on delivery of information from private university (PTS) concerned, through marketing strategy of services implemented by private universities. This also applies to STTKD Yogyakarta. The formulation of the problem in this study is the extent of influence of advertising, sales promotion, personal sales, public relations and direct marketing on student decisions to study at the Yogyakarta Aerospace Technology College (STTKD). This study aims to (1) find out the influence of advertising, sales promotion, personal sales, public relations and direct marketing on student decisions chosen by the Yogyakarta Aerospace Technology College (STTKD) and (2) to find out which factors are most dominant in student decisions. Theory used is theory of Marketing Management related to Consumer Behavior. Primary data collection techniques with questionnaires, supported by interviews. Sample in this study was 95 respondents. Research method used is quantitative descriptive. Type of research conducted is a case study supported by a survey, nature of this study is descriptive research. Data processing uses SPSS version 15 software with descriptive analysis and hypothesis testing using multiple linear regression analysis. Determination coefficient (R2) is 0.64. This shows that independent variables studied were able to explain 64% of the decision students to choose Yogyakarta Aerospace Technology College, while remaining 36% was explained by other independent variables that were not examined. Results showed that marketing promotion mix (advertising, promotion sales, personal sales, public relations and direct marketing) had a significant effect on students 'decision to choose Yogyakarta Aerospace Technology College, and direct marketing factors had most dominant influence on students' decision to choose education at STTKD Yogyakarta.