Jurnal Riset dan Aplikasi Mahasiswa Informatika (JRAMI)
Tujuan Penelitian ini adalah untuk mempermudah pendataan pada penyewaan, pengembalian, ketersedia... more Tujuan Penelitian ini adalah untuk mempermudah pendataan pada penyewaan, pengembalian, ketersediaan barang, dan laporan penyewaan, laporan pengembalian barang, dan ketersediaan barang agar menghasilkan sistem penyewaan yang efektif dan efisien. Metode pengumpulan data yang digunakan dalam sistem informasi ini adalah studi lapangan yang memuat dua unsur yaitu pengamatan atau observasi dan wawancara dengan pihak terkait untuk mendapatkan informasi secara langsung. Selain itu, peneliti juga melakukan metode kepustakaan berdasarkan referensi dari berbagai sumber media yang memuat sumber informasi mengenai hal-hal yang berkaitan langsung dengan kebutuhan penelitian. Dari hasil penelitian dengan adanya perangkat komputer sebagai alat bantu dan aplikasi penyewaan scaffolding berbasis java desktop dan penyimpanan data penyewaan, pengembalian, ketersediaan barang, dan laporan menggunakan MySQL agar dapat meningkatkan ketepatan pengolahan data-data di UD KIAN AYU sehingga laporan yang diberik...
Cita rasa yang terdapat pada daging ikan dapat dikembangkan menjadi olahan seperti bumbu penyedap... more Cita rasa yang terdapat pada daging ikan dapat dikembangkan menjadi olahan seperti bumbu penyedap rasa. Ikan Tuna (Thunnini), Ikan Kambing-Kambing (Abalistes stellaris), dan Udang Vaname (Litopaneus vannamei) merupakan salah satu bahan pangan yang mempunyai rasa yang kuat dan menambah nilai gizi pangan seperti protein. Tujuan dari penelitian ini adalah untuk mengetahui kadar lemak dan juga kadar protein dari kulit ikan yang berbeda, proses yang dilakukan dalam penelitian ini yaitu pembuatan penyedap rasa dari kulit ikan yang berbeda yaitu kulit ikan tuna, ikan kambing-kambing dan juga udang, selanjutnya melakukan analisa kadar lemak, kadar protein dan juga uji organoleptik, Hasil penelitian menunjukan bahwa penyedap rasa dengan bahan dasar limbah ikan kambing-kambing memiliki nilai kadar protein yang lebih tinggi dari bahan yang lainnya yaitu 17,33%, sedangkan untuk kadar lemak ikan tuna memiliki nilai yang lebih tinggi yaitu 1,87%.
This study aims to analyze the factors that cause slow learning children, especially on reading b... more This study aims to analyze the factors that cause slow learning children, especially on reading barriers in the Inclusive School at SDN Cipete 4 Tangerang City. This study uses a qualitative descriptive research approach with data collection methods of observation, interviews, and documentation. The results of the analysis in this study indicate that there are 7 students who are slow learners, especially in reading barriers. The factors that cause slow learners to learn are very broad, more or less the same answer as the factors that cause special needs, but in this slow learner it enters the realm of intelligence barriers where children become slower to process incoming information. The cause can be pre natal (before birth) natal (birth process) post natal (after birth), and environment.
The research method used in this study is a descriptive with a qualitative approach, where the da... more The research method used in this study is a descriptive with a qualitative approach, where the data collection technique uses observation and interviews with the determination of snowball sampling data sources. Results: The current Coach Latsar CPNS appointment is an assignment; There is no special discussion room in the CPNS Latsar coaching process and there is an understanding of coaching aspects that are not optimal in terms of focus and use of diagnostic tools Limitations: it is necessary to immediately set guidelines that regulate the terms and standards of competence and qualifications of the Latsar CPNS coach; need to be supported by special facilities and infrastructure related to coaching and it is necessary to immediately hold training, explanations, and directions on coaching before being assigned as a coach at the CPNS Latsar. Contribution: This study is expected to be used as the recommendation material that can improve the implementation of the training and training for representatives of BPSDMD Lampung Province in the future.
The problem of this research is how to analyze the influence of location and type of service on i... more The problem of this research is how to analyze the influence of location and type of service on interest in saving at BPRS Ampek Angkek Canduang. Case Study of Aur Kuning Market Traders, Bukittinggi. Meanwhile, the purpose of this study was to analyze the effect of location and type of service on interest in saving at BPRS Ampek Angkek Canduang. A case study of traders at Pasar Aur Kuning, Bukittinggi. This study uses a quantitative approach with data collection techniques, namely, a questionnaire (questionnaire) and observation. While the data analysis technique used multiple linear regression analysis, namely Y = a + bx1 + bx2, validity test, multicollinearity test, normality test, heteroscedasticity test, autocorrelation test T-Test, F test and coefficient of determination, multiple correlation. The results of the analysis carried out using SPSS 16.0 software resulted in an output analysis showing that significantly the variables owned, namely the location variable (X1) and servi...
Education is the most important investment for every nation especially for the developing nation,... more Education is the most important investment for every nation especially for the developing nation, which actively builds its country. Development can only be done by human beings prepared through education, in order to reach the most perfect man as the caliph above earth. The development of education or teaching is inseparable and the responsibility of an educator, how the educator is transforming the knowledge possessed by the existing teaching materials, and by paying attention to the method of teaching that is easily accepted by the learners so that the goal is achieved in accordance with what is expected. Objectives to be achieved then the educator must malakukan an activity called the evaluation of education. Evaluation is part and process of learning which in whole can not be separated from teaching activity, conducting evaluation which is done in education activity has a very main meaning, because evaluation is a measuring tool or process to know level of achievement that have...
The purpose of this study is to raise the issue of teacher creativity in using Civics learning me... more The purpose of this study is to raise the issue of teacher creativity in using Civics learning methods in an effort to increase student motivation in grade IV SD Negeri Tanah Tinggi 7. This study uses a qualitative approach, then the instruments used are observation, interviews, and documentation. The object of his research was a teacher in class IV SD Negeri Tanah Tinggi . The results of the study stated that the method used by the teacher as usual is the method of lecture, question-answer or quiz and the method of matching images. The teacher also has a strategy to increase student learning motivation, by giving rewards to students, such as rewards in the form of praise, high grades, food and objects. This shows that the efforts of grade IV teachers in using methods and strategies in learning are quite varied
Identifying instructional needs it self is intended to identify any gaps between current employee... more Identifying instructional needs it self is intended to identify any gaps between current employee performance and expected performance. This is needed in the field of education between students and educators. Through the right steps, problems that cover the identification of instructional needs will be resolved. This study aims to determine the needs of primary school education students in Instructional Design learning subjects. This is a survey research using descriptive methods to collect data. The results showed that students' needs related to learning methods and media were very much needed, if a teacher did not pay attention to the needs of students in learning, students would feel bored and have no clear learning goals, so that teaching and learning activities were not optimal. With this research, it is hoped that teachers will be able to identify to minimize the occurrence of problems in learning in elementary schools
This study aims to analyze the effectiveness of image media in PPKN learning for grade 3 students... more This study aims to analyze the effectiveness of image media in PPKN learning for grade 3 students at SDN Cipete 4. The problem to be solved in this study is the low interest of students in learning which causes learning outcomes to decrease. This research is a qualitative research but in making media using the ASSURE method. The subject involved in this study was a grade 3 elementary school teacher. The data of this study were collected by means of interviews. The results of this study indicate that the media in learning can increase interest in students but errors in the selection of learning media can also have a bad impact and ultimately affect the learning outcomes of students themselves. The selection of media must identify and analyze the characteristics of learners that are adapted to learning outcomes, not only that the teacher must also analyze the physical characteristics of students, if there are deficiencies in the physical characteristics of students, it can affect the ...
Penelitian ini bertujuan untuk mengkaji legal atau tidaknya praktik transfer pricing, bagaimana p... more Penelitian ini bertujuan untuk mengkaji legal atau tidaknya praktik transfer pricing, bagaimana penerapan praktik transfer pricing sesuai atau tidak dengan prosedur dari behavioral accounting, dan untuk menganalisa praktik transfer pricing yang telah dilakukan oleh beberapa entititas apakah masuk pada accounting fraud yang secara hukum melanggar peraturan yang berlaku. Penelitian ini menggunakan analisis deskriptif, yaitu dengan mengkombinasikan data sekunder yang diperoleh dari studi literature dan fakta yang ada di lapangan secara sistematis dan akurat terkait transfer pricing, Hasil dari penelitian ini menunjukkan bahwa pada awalnya trasnfer pricing merupakan hal yang sangat wajar yang dilakukan dalam sebuah perusahaan untuk menilai kinerja antar pegawai atau divisi suatu perusahaan. Tetapi sekarang, fungsi dari transfer pricing telah berubah, karena adanya pihak perusahaan yang tidak bertanggung jawab. Peran behavioral accounting dalam upaya menangulangi dan mengubah perspeksi m...
This study aims to estimate the association between government expenditure and human development ... more This study aims to estimate the association between government expenditure and human development index (HDI) in Indonesia. Due to inequal HDI attainment, this study focuses on 12 provinces which categorized as provinces with low level of HDI in Indonesia. This study employs fixed effect model (FEM) panel data analysis on provincial level datasets from 2010 to 2018. This study found that the increase of government expenditure on education significantly increases HDI, while government expenditure on health has no significant association with HDI. Major finding of the study highlights the role of gross regional domestic product (GRDP) per capita in increasing HDI on 12 provinces in Indonesia. Keywords: Government expenditure on education, government expenditure on health, HDI, FEM.
Penelitian ini bertujuan untuk menganalisis perbedaan persepsi akademisi dan praktisi yang diukur... more Penelitian ini bertujuan untuk menganalisis perbedaan persepsi akademisi dan praktisi yang diukur dengan beberapa indikator, yakni: (1) Pemahaman kualitas laporan keuangan pemerintahan, (2) Tanggung jawab profesi, (3) Integritas, dan (4) Objektivitas. Teori yang digunakan dalam penelitian ini adalah Teori Atribusi (Attribution Theory),Teori Persepsi (Perception Theory), dan Teori Brunswik’s Lens Model. Populasi dalam penelitian ini adalah akademisi dengan status sebagai dosen di kota Palembang, dan praktisi yakni Akuntan, Auditor, Konsultan, PNS, dan lain-lain. Sampel yang digunakan pada penelitian ini sebanyak 110 responden dengan metode cluster sampling. Penelitian ini menggunakan metode kuantitatif.Data pada penelitian ini diperoleh secara primer melalui kuesioner. Teknik analisis data yang digunakan merupakan analisis uji T-Test atau uji beda. Hasil dari penelitian ini menunjukan bahwa (1) Tidak terdapat perbedaan Pemahaman kualitas laporan keuangan pemerintahan antara ...
The purpose of this paper is to analyze the factors influencing opinion determination by the Supr... more The purpose of this paper is to analyze the factors influencing opinion determination by the Supreme Audit Agency (BPK) based on the application of Government Accounting Standards (SAP) in South Sumatra Province. Using qualitative descriptive method based on Local Government Financial Statement (LKPD) data from South Sumatera Province from 2010 until 2016. The result of the research indicates that the determination of opinion on Local Government Financial Report (LKPD) South Sumatra Province based on several factors such as: (1) The existence of internal control system, (2) Presentation of financial statements not yet in accordance with Government Accounting Standards (SAP) Lack of Human Resources (HR) financial managers to local governments.
Pemerkosaan adalah tindaka kejahatan seksualal yanag merugikan korbana dan keluarganya. Kerugian ... more Pemerkosaan adalah tindaka kejahatan seksualal yanag merugikan korbana dan keluarganya. Kerugian moril dan psikologis, kesehatan, maupun kerugiana dalamabentuk ekonomi apabilla menyebabakan korban tidak lagi dapat bekerja, tidaka lagi bisa bersekolah termasuk yanag mendapatkan paksaan kawin pasca diperkosa. Pemerkosaan adalah salah satu kasus kejahatan seksual yang meresahkan. Saat ini pemerkosaan tidaka hanya terjadi antar kelamain, namun juga terjadi pada orientasi seksual sejenis. Hal ini sudah banyak terungkap di berbagai media sedangkan tidak ada tindakan hukum dan kepastian hukum bagi para korbannya. Sebagai contoh kasus pemerkosaan sesama jenis yang terjadi pada artis SJ di Kelapa Gading, Jakarta Utara, kejadian ini terjadi pada 14 Juni 2016, pelaku divonis 3 (tiga) tahun penjara. Ia terbukti mencabuli seorang laki-laki yang belum dewasa. Vonis ini mengecewakan sebagian kalangan masyarakat karena meringankan pelaku. Pengadilan menggunakan Pasal 292 KUHP untuk menjerat pelaku ...
Jurnal REKSA Rekayasa Keuangan Syariah dan Audit, Aug 30, 2019
This paper aims to analyze and improve the profitability of UMKM in the South Sumatra region. Thi... more This paper aims to analyze and improve the profitability of UMKM in the South Sumatra region. This paper takes samples from travel service UMKM in South Sumatra, namely PO Batang Hari Wisata. PO BHW Travel is one of the travel offices in Palembang, South Sumatra. This company has been serving trips with various routes. This research intends to provide a useful information system for businesses like PO BHW Travel. The type of data used in this study are primary and secondary data. Data collection techniques used in the form of secondary data obtained from trusted journals and articles, as well as from books and other references. Primary data obtained are from the results of field studies through observations about PO BHW Travel. Data obtained from several sources, by conducting interviews with PO BHW Travel owners and direct observation to the business location in the form of ticket sales counters. It is expected that with the existence of an accounting information system, this travel business can overcome problems in its operations, particularly in terms of recording and providing financial information.
Jurnal Riset dan Aplikasi Mahasiswa Informatika (JRAMI)
Tujuan Penelitian ini adalah untuk mempermudah pendataan pada penyewaan, pengembalian, ketersedia... more Tujuan Penelitian ini adalah untuk mempermudah pendataan pada penyewaan, pengembalian, ketersediaan barang, dan laporan penyewaan, laporan pengembalian barang, dan ketersediaan barang agar menghasilkan sistem penyewaan yang efektif dan efisien. Metode pengumpulan data yang digunakan dalam sistem informasi ini adalah studi lapangan yang memuat dua unsur yaitu pengamatan atau observasi dan wawancara dengan pihak terkait untuk mendapatkan informasi secara langsung. Selain itu, peneliti juga melakukan metode kepustakaan berdasarkan referensi dari berbagai sumber media yang memuat sumber informasi mengenai hal-hal yang berkaitan langsung dengan kebutuhan penelitian. Dari hasil penelitian dengan adanya perangkat komputer sebagai alat bantu dan aplikasi penyewaan scaffolding berbasis java desktop dan penyimpanan data penyewaan, pengembalian, ketersediaan barang, dan laporan menggunakan MySQL agar dapat meningkatkan ketepatan pengolahan data-data di UD KIAN AYU sehingga laporan yang diberik...
Cita rasa yang terdapat pada daging ikan dapat dikembangkan menjadi olahan seperti bumbu penyedap... more Cita rasa yang terdapat pada daging ikan dapat dikembangkan menjadi olahan seperti bumbu penyedap rasa. Ikan Tuna (Thunnini), Ikan Kambing-Kambing (Abalistes stellaris), dan Udang Vaname (Litopaneus vannamei) merupakan salah satu bahan pangan yang mempunyai rasa yang kuat dan menambah nilai gizi pangan seperti protein. Tujuan dari penelitian ini adalah untuk mengetahui kadar lemak dan juga kadar protein dari kulit ikan yang berbeda, proses yang dilakukan dalam penelitian ini yaitu pembuatan penyedap rasa dari kulit ikan yang berbeda yaitu kulit ikan tuna, ikan kambing-kambing dan juga udang, selanjutnya melakukan analisa kadar lemak, kadar protein dan juga uji organoleptik, Hasil penelitian menunjukan bahwa penyedap rasa dengan bahan dasar limbah ikan kambing-kambing memiliki nilai kadar protein yang lebih tinggi dari bahan yang lainnya yaitu 17,33%, sedangkan untuk kadar lemak ikan tuna memiliki nilai yang lebih tinggi yaitu 1,87%.
This study aims to analyze the factors that cause slow learning children, especially on reading b... more This study aims to analyze the factors that cause slow learning children, especially on reading barriers in the Inclusive School at SDN Cipete 4 Tangerang City. This study uses a qualitative descriptive research approach with data collection methods of observation, interviews, and documentation. The results of the analysis in this study indicate that there are 7 students who are slow learners, especially in reading barriers. The factors that cause slow learners to learn are very broad, more or less the same answer as the factors that cause special needs, but in this slow learner it enters the realm of intelligence barriers where children become slower to process incoming information. The cause can be pre natal (before birth) natal (birth process) post natal (after birth), and environment.
The research method used in this study is a descriptive with a qualitative approach, where the da... more The research method used in this study is a descriptive with a qualitative approach, where the data collection technique uses observation and interviews with the determination of snowball sampling data sources. Results: The current Coach Latsar CPNS appointment is an assignment; There is no special discussion room in the CPNS Latsar coaching process and there is an understanding of coaching aspects that are not optimal in terms of focus and use of diagnostic tools Limitations: it is necessary to immediately set guidelines that regulate the terms and standards of competence and qualifications of the Latsar CPNS coach; need to be supported by special facilities and infrastructure related to coaching and it is necessary to immediately hold training, explanations, and directions on coaching before being assigned as a coach at the CPNS Latsar. Contribution: This study is expected to be used as the recommendation material that can improve the implementation of the training and training for representatives of BPSDMD Lampung Province in the future.
The problem of this research is how to analyze the influence of location and type of service on i... more The problem of this research is how to analyze the influence of location and type of service on interest in saving at BPRS Ampek Angkek Canduang. Case Study of Aur Kuning Market Traders, Bukittinggi. Meanwhile, the purpose of this study was to analyze the effect of location and type of service on interest in saving at BPRS Ampek Angkek Canduang. A case study of traders at Pasar Aur Kuning, Bukittinggi. This study uses a quantitative approach with data collection techniques, namely, a questionnaire (questionnaire) and observation. While the data analysis technique used multiple linear regression analysis, namely Y = a + bx1 + bx2, validity test, multicollinearity test, normality test, heteroscedasticity test, autocorrelation test T-Test, F test and coefficient of determination, multiple correlation. The results of the analysis carried out using SPSS 16.0 software resulted in an output analysis showing that significantly the variables owned, namely the location variable (X1) and servi...
Education is the most important investment for every nation especially for the developing nation,... more Education is the most important investment for every nation especially for the developing nation, which actively builds its country. Development can only be done by human beings prepared through education, in order to reach the most perfect man as the caliph above earth. The development of education or teaching is inseparable and the responsibility of an educator, how the educator is transforming the knowledge possessed by the existing teaching materials, and by paying attention to the method of teaching that is easily accepted by the learners so that the goal is achieved in accordance with what is expected. Objectives to be achieved then the educator must malakukan an activity called the evaluation of education. Evaluation is part and process of learning which in whole can not be separated from teaching activity, conducting evaluation which is done in education activity has a very main meaning, because evaluation is a measuring tool or process to know level of achievement that have...
The purpose of this study is to raise the issue of teacher creativity in using Civics learning me... more The purpose of this study is to raise the issue of teacher creativity in using Civics learning methods in an effort to increase student motivation in grade IV SD Negeri Tanah Tinggi 7. This study uses a qualitative approach, then the instruments used are observation, interviews, and documentation. The object of his research was a teacher in class IV SD Negeri Tanah Tinggi . The results of the study stated that the method used by the teacher as usual is the method of lecture, question-answer or quiz and the method of matching images. The teacher also has a strategy to increase student learning motivation, by giving rewards to students, such as rewards in the form of praise, high grades, food and objects. This shows that the efforts of grade IV teachers in using methods and strategies in learning are quite varied
Identifying instructional needs it self is intended to identify any gaps between current employee... more Identifying instructional needs it self is intended to identify any gaps between current employee performance and expected performance. This is needed in the field of education between students and educators. Through the right steps, problems that cover the identification of instructional needs will be resolved. This study aims to determine the needs of primary school education students in Instructional Design learning subjects. This is a survey research using descriptive methods to collect data. The results showed that students' needs related to learning methods and media were very much needed, if a teacher did not pay attention to the needs of students in learning, students would feel bored and have no clear learning goals, so that teaching and learning activities were not optimal. With this research, it is hoped that teachers will be able to identify to minimize the occurrence of problems in learning in elementary schools
This study aims to analyze the effectiveness of image media in PPKN learning for grade 3 students... more This study aims to analyze the effectiveness of image media in PPKN learning for grade 3 students at SDN Cipete 4. The problem to be solved in this study is the low interest of students in learning which causes learning outcomes to decrease. This research is a qualitative research but in making media using the ASSURE method. The subject involved in this study was a grade 3 elementary school teacher. The data of this study were collected by means of interviews. The results of this study indicate that the media in learning can increase interest in students but errors in the selection of learning media can also have a bad impact and ultimately affect the learning outcomes of students themselves. The selection of media must identify and analyze the characteristics of learners that are adapted to learning outcomes, not only that the teacher must also analyze the physical characteristics of students, if there are deficiencies in the physical characteristics of students, it can affect the ...
Penelitian ini bertujuan untuk mengkaji legal atau tidaknya praktik transfer pricing, bagaimana p... more Penelitian ini bertujuan untuk mengkaji legal atau tidaknya praktik transfer pricing, bagaimana penerapan praktik transfer pricing sesuai atau tidak dengan prosedur dari behavioral accounting, dan untuk menganalisa praktik transfer pricing yang telah dilakukan oleh beberapa entititas apakah masuk pada accounting fraud yang secara hukum melanggar peraturan yang berlaku. Penelitian ini menggunakan analisis deskriptif, yaitu dengan mengkombinasikan data sekunder yang diperoleh dari studi literature dan fakta yang ada di lapangan secara sistematis dan akurat terkait transfer pricing, Hasil dari penelitian ini menunjukkan bahwa pada awalnya trasnfer pricing merupakan hal yang sangat wajar yang dilakukan dalam sebuah perusahaan untuk menilai kinerja antar pegawai atau divisi suatu perusahaan. Tetapi sekarang, fungsi dari transfer pricing telah berubah, karena adanya pihak perusahaan yang tidak bertanggung jawab. Peran behavioral accounting dalam upaya menangulangi dan mengubah perspeksi m...
This study aims to estimate the association between government expenditure and human development ... more This study aims to estimate the association between government expenditure and human development index (HDI) in Indonesia. Due to inequal HDI attainment, this study focuses on 12 provinces which categorized as provinces with low level of HDI in Indonesia. This study employs fixed effect model (FEM) panel data analysis on provincial level datasets from 2010 to 2018. This study found that the increase of government expenditure on education significantly increases HDI, while government expenditure on health has no significant association with HDI. Major finding of the study highlights the role of gross regional domestic product (GRDP) per capita in increasing HDI on 12 provinces in Indonesia. Keywords: Government expenditure on education, government expenditure on health, HDI, FEM.
Penelitian ini bertujuan untuk menganalisis perbedaan persepsi akademisi dan praktisi yang diukur... more Penelitian ini bertujuan untuk menganalisis perbedaan persepsi akademisi dan praktisi yang diukur dengan beberapa indikator, yakni: (1) Pemahaman kualitas laporan keuangan pemerintahan, (2) Tanggung jawab profesi, (3) Integritas, dan (4) Objektivitas. Teori yang digunakan dalam penelitian ini adalah Teori Atribusi (Attribution Theory),Teori Persepsi (Perception Theory), dan Teori Brunswik’s Lens Model. Populasi dalam penelitian ini adalah akademisi dengan status sebagai dosen di kota Palembang, dan praktisi yakni Akuntan, Auditor, Konsultan, PNS, dan lain-lain. Sampel yang digunakan pada penelitian ini sebanyak 110 responden dengan metode cluster sampling. Penelitian ini menggunakan metode kuantitatif.Data pada penelitian ini diperoleh secara primer melalui kuesioner. Teknik analisis data yang digunakan merupakan analisis uji T-Test atau uji beda. Hasil dari penelitian ini menunjukan bahwa (1) Tidak terdapat perbedaan Pemahaman kualitas laporan keuangan pemerintahan antara ...
The purpose of this paper is to analyze the factors influencing opinion determination by the Supr... more The purpose of this paper is to analyze the factors influencing opinion determination by the Supreme Audit Agency (BPK) based on the application of Government Accounting Standards (SAP) in South Sumatra Province. Using qualitative descriptive method based on Local Government Financial Statement (LKPD) data from South Sumatera Province from 2010 until 2016. The result of the research indicates that the determination of opinion on Local Government Financial Report (LKPD) South Sumatra Province based on several factors such as: (1) The existence of internal control system, (2) Presentation of financial statements not yet in accordance with Government Accounting Standards (SAP) Lack of Human Resources (HR) financial managers to local governments.
Pemerkosaan adalah tindaka kejahatan seksualal yanag merugikan korbana dan keluarganya. Kerugian ... more Pemerkosaan adalah tindaka kejahatan seksualal yanag merugikan korbana dan keluarganya. Kerugian moril dan psikologis, kesehatan, maupun kerugiana dalamabentuk ekonomi apabilla menyebabakan korban tidak lagi dapat bekerja, tidaka lagi bisa bersekolah termasuk yanag mendapatkan paksaan kawin pasca diperkosa. Pemerkosaan adalah salah satu kasus kejahatan seksual yang meresahkan. Saat ini pemerkosaan tidaka hanya terjadi antar kelamain, namun juga terjadi pada orientasi seksual sejenis. Hal ini sudah banyak terungkap di berbagai media sedangkan tidak ada tindakan hukum dan kepastian hukum bagi para korbannya. Sebagai contoh kasus pemerkosaan sesama jenis yang terjadi pada artis SJ di Kelapa Gading, Jakarta Utara, kejadian ini terjadi pada 14 Juni 2016, pelaku divonis 3 (tiga) tahun penjara. Ia terbukti mencabuli seorang laki-laki yang belum dewasa. Vonis ini mengecewakan sebagian kalangan masyarakat karena meringankan pelaku. Pengadilan menggunakan Pasal 292 KUHP untuk menjerat pelaku ...
Jurnal REKSA Rekayasa Keuangan Syariah dan Audit, Aug 30, 2019
This paper aims to analyze and improve the profitability of UMKM in the South Sumatra region. Thi... more This paper aims to analyze and improve the profitability of UMKM in the South Sumatra region. This paper takes samples from travel service UMKM in South Sumatra, namely PO Batang Hari Wisata. PO BHW Travel is one of the travel offices in Palembang, South Sumatra. This company has been serving trips with various routes. This research intends to provide a useful information system for businesses like PO BHW Travel. The type of data used in this study are primary and secondary data. Data collection techniques used in the form of secondary data obtained from trusted journals and articles, as well as from books and other references. Primary data obtained are from the results of field studies through observations about PO BHW Travel. Data obtained from several sources, by conducting interviews with PO BHW Travel owners and direct observation to the business location in the form of ticket sales counters. It is expected that with the existence of an accounting information system, this travel business can overcome problems in its operations, particularly in terms of recording and providing financial information.
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