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Kusumo,S.H,Mhum., Dr.Bambang Ali

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2021 Prodi PPKn Universitas Slamet Riyadi

The subject of Tax Law is an individual (person) and a Legal Entity or Corporation. In the enforcement of tax law, there are often deviations from the Tax Law, both committed by individuals and corporations. Efforts to resolve these irregularities for person actors are easier to resolve in accordance with applicable law, but for corporate actors there are many obstacles. What is this obstacle, is revealed through research. The research was carried out with the type of juridical nomative research, the nature of the research was descriptive. The dominant data source is secondary data, which includes primary legal materials, secondary legal materials and tertiary legal materials. The results of the study indicate that the obstacles that arise in law enforcement against corporations are caused by weaknesses in legal substance, weaknesses in legal structures, weaknesses in legal culture and weaknesses in procedural law.  

Yusulli Yusulli; Fatimatus Sahro

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2021 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Tamanan sub district is a developed sub district, always keeping up with the times. Especially with today's socialization, parents must also participate in monitoring the socialization of their children, because one of the factors causing underage marriage is uncontrolled socialization so they are afraid of causing accidents. The above fact is an interesting phenomenon to study. Therefore, it provides an opportunity for writing to analyze the factors that cause early marriage in Tamanan District. In addition, the opinions and solutions of religious leaders regarding early marriage.In this study, the research used by the compiler is a type of field research (field research), to the Tamanan KUA and several Tamanan religious leaders regarding their views on early marriage. The nature of the research used is descriptive, analytical, primary data, namely the original source without previous intermediaries, which is the source of data on the words or actions of a person who is observed or interviewed. In this study, the authors used Law No. 16 of 2019 concerning marriage, especially articles related to the discussion in this thesis. Based on the methods used above, it was revealed that the factors causing early marriage in the District itself, namely: environmental factors, economic factors and also factors regarding understanding of religion. these factors are what cause many early marriages in Tamanan District. Then the opinion of the figures is that there are some who agree with the existence of early marriage or in the legal language of marriage dispensation. Because there are dasrnya that allow marriage dispensation. Some religious leaders disagree with early marriage. Because a marriage needs readiness from various aspects. One of the figures agreed with early marriage, as long as the marriage was carried out in accordance with the terms and conditions.

Daniel Rudjiono; Setyo Adi Nugroho; Kharolina Arifianti

JURNAL ILMIAH KOMPUTER GRAFIS 2021 UNIVERSITAS STEKOM

Mathematics is an applicable science and very close to human life, so mathematics is very important to learn from elementary school. However, the mathematics competence of elementary school students in Indonesia is relatively low. One of them is SD IT Cahaya Ummat which is located in Karangjati, Kecamatan Bergas, Kabupaten Semarang, the grade 6 students' average mathematics score is lower than other subjects. So far, learning is still conventional in nature with learning resources in the form of printed books, thus it is necessary to have learning innovations to increase students' interest in learning mathematics.The design of interactive media as a learning aid can be a solution to attract students' attention to be more focused when the teacher explains math material in class. When students feel interested and focused on learning, learning will be more effective so that students' understanding of the material presented by the teacher will also increase.Interactive learning media made with Adobe Flash CS5.5 to combine text, images, sound, and animation will make the application more attractive, so that students are more interested in learning mathematics with statistics material. The results of the validation score obtained from media experts are 34, material experts 39, and users 35, so this learning media product is classified as a very good category, so it is valid to be used.  

Chandrawati, Novalia Budi; Chandrawati, Novalia Budi; Dyah Ratnawati

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2021 LPPM Universitas Sains dan Teknologi Komputer

The purpose of this study is to examine influence of financial stability, external pressure, nature of industry, and rationalization to financial statement fraud. The sample used in this study is manufacture companies listed on the Indonesia Stock Exchange (BEI)in the period 2018-2019. By using purposive sampling method, it is obtained as many as 77 mnufacture companies as the study sample. The method of analysis used in this study is logistic regression. In this research include overall fit model test, hosmed and lemeshow test, goodness of fit test, and classification matrix result of this study indicate that the financial stability is significant to financial statement fraud, while external pressure, nature of industry, and rationalization are not significant to financial statement fraud

Samadi, Wibowo Murti; Budiastuti, Shinta Rukmi

Adi Widya: Jurnal Pengabdian Masyarakat 2021 Lembaga Penelitian dan Pengabdian Masyarakat

We do this Community Service activity with the aim of increasing the understanding of Pulisen residents, especially RT.07 / RW.08 in understanding about obtaining certificates through the PTSL program, this is done incidentally as a State program carried out by BPN The method used in the implementation of this Community Service activity is to use the lecture method, followed by a question and answer (discussion) related to the theme of this activity. Based on observations that we have done some time ago, and also accompanied by the results of interviews that are casual in nature, Pulisen residents, especially RT.07 / RW.08, in understanding about obtaining certificates through the PTSL program this is done incidentally as a State program carried out by BPN, including among others: 1. Low understanding of Prona 2. Low understanding of Ayudication 3. The low level of citizen participation in understanding PTSL