Abstract:The research aims to analyze regional tax potential, the process of setting tax revenue targets, identifying factors that influence target achievement, strategies for increasing local revenue in Bukittinggi City. This research…
search uses a descriptive qualitative approach with data collection techniques through documentation studies and in-depth interviews with informants from the Bukittinggi City Regional Financial Agency. The research results show that the tax potential in Bukittinggi City is very large, especially from the hotel and restaurant sector, but has not been fully explored optimally. Tax target setting is still fluctuating and does not fully reflect the real potential available. Factors that influence the success or achievement of targets include the level of taxpayer compliance, the quality of data collection, the tax administration system, as well as the influence of fiscal policy and local economic conditions. The optimization strategy implemented includes carrying out intensive outreach, developing a digital tax reporting system, updating and registering new data, as well as approaches that provide taxpayer education and awareness. This research recommends strengthening data, taking approaches with various agencies and maximizing tourism management to support a sustainable increase in Regional Original Income (PAD).
Abstract:Memiliki kompetensi standar untuk menjadi ahli fikih tentu harus memiliki penguasaan pada beberapa cabang ilmu syar’i sebagai sebuah persyaratan utama selain dari penguasaan dan pengetahuan yang mendalam pada bahasa Arab…
ab yang merupakan bahasa induk dari sumber-sumber rujukan ilmu fikih. Dan kebutuhan akan keberadaan para ahli fikih yang berstandar tentu menjadi suatu kebutuhan pokok untuk memberikan berbagai jawaban hukum kontemporer yang terkadang menjadi polemik ditengah kehidupan umat Islam secara khusus dan umat manusia secara umum. Tujuan dari penelitian ini adalah pertama, untuk menjelaskan bagaimana kompetensi yang standar yang harus dimiliki oleh para mahasiswa STIBA Makassar prodi perbandingan mazhab untuk menjadi ahli fikih, kedua, untuk menjelaskan peluang dari mahasiswa prodi perbandingan mazhab untuk menjadi ahli fikih. Penelitian ini menggunakan metode kualititaf (library research) dengan menggunakan beberapa pendekatan diantaranya adalah pendekatan normatif dan studi kasus atau survai. Hasil penelitian menunjukkan bahwa pertama, kompetensi standar untuk menjadi ahli fikih seperti penguasaan pada hapalan Al-Qur’an, penguasaan pada ilmu fikih, ushul fikih, qawaid syariyah dan maqasid syariah. Kedua, mahasiswa STIBA Makassar prodi perbandingan mazhab mempunyai peluang untuk memiliki kompetensi standar menjadi ahli fikih.
Abstract:Aprita, Serlika dan Yonani Hasyim. (2020). Hukum dan Hak Asasi Manusia. Bogor: Mitra Wacana Media. Arafat, Gusti Yasser. 2018. Membongkar Isi Pesan dan Media dengan Content Analysis. Jurnal Alhadharah, 17(33), 32-48. Delyarahmi,…
Delyarahmi, Sucy dan Abdhy Walid Siagian. (2023). Perlindungan Terhadap Supporter Sepak Bola Ditinjau Dari Perspektif Hak Asasi Manusia: Studi Kasus Tragedi Kanjuruhan. UNES Journal of Swara Justisia, 7(1), 94-98
Nelwati, Sasmi, Marhamah Marhamah, dan Haniya Murel. 2020. Analisis Pengaruh Model Pembelajaran Pair Check Terhadap Konsep Peserta Pemahaman Didik pada Pembelajaran PKN dengan di Kelas Tinggi Sekolah Dasar. Jurnal Riset Pendidikan Dasar dan Karakter, 2(2), 64-70.
Nurdin, Nurliah dan Astika Ummy Athahira. (2022). HAM, Gender dan Demokrasi (Sebuah Tinjauan Teoritis dan Praktis). Jatinangor: CV Sketsa Media.
Prabowo, M.A.A.C dan Hadi Purnomo. (2024). Analisis Kasus Kopi Sianida Jessica-Mirna Berdasarkan Ajaran Kausalitas. Journal Of Academic Literature Review, 3(1), 5-6.
Prasetyo, Sindy. (2023). Pelanggaran Hak Asasi Manusia Di Indonesia. Jurnal Universitas Sebelas Maret, 2(1), 51.
Rahmadhani, Alifiyah Fitrah dan Dodi Jaya Wardana. (2023). Penyelesaian Pelanggaran HAM Berat Di Indonesia. Jurnal Unes Law Review, 6(1), 2802.
Ramadhan, A.S.S, dkk. (2024). Analisis Framing Pemberitaan Kasus Pembunuhan Oleh Jendral Ferdy Sambo Terhadap Brigadir Joshua Pada Media Online Kompas.com dan Liputan6.com. Jurnal Kajian dan Penelitian Umum, 2(3), 64.
Sari, Milya dan Asmendri. (2020). Penelitian Kepustakaan (Library Research) Pendidikan dalam IPA. Penelitian NATURAL SCIENCE: Jurnal Penelitian Bidang IPA dan Pendidikan IPA, 6(1), 41 53.
Siahaan, Hendrikson, Yusuf Setyadi dan Rumainur. (2021). Analisa Yuridis Kasus Pelanggaran HAM Berat Timor-Timur Dan Upaya Penyelesaian Oleh Komisi Nasional Hak Asasi Manusia. Journal Of Islamic And Law Studies, 5(1), 96.
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Abstract:This article examines gender identity within a metaphysical framework by exploring the tension between essentialist and social constructivist paradigms. The core issue addressed in this research is the absence of a conceptual…
ptual framework capable of reconciling these two traditionally opposing approaches. Essentialism regards gender as a fixed, inherent attribute, whereas constructivism emphasizes that gender is shaped by social and cultural practices. The aim of this study is to formulate a hybrid metaphysical model that integrates both perspectives through dialectical synthesis. The methodology employed involves a philosophical literature review with thematic analysis of works published within the last five years. Findings reveal that a relationally grounded hybrid model successfully merges the strengths of both paradigms, offering a more inclusive and applicable approach for social policy development. This model is viewed as critical for advancing academic discourse while also providing a robust philosophical foundation for the recognition and protection of gender diversity in contemporary society.
Abstract:This study aims to analyze the effect of Debt to Asset Ratio (DAR) and Long Term Debt to Equity Ratio (LTDTER) on Return on Investment (ROI) at PT Semen Indonesia (Persero) Tbk during the period 2016–2023. The method used…
sed is descriptive associative with a quantitative approach, using secondary data in the form of the company's quarterly financial reports obtained through purposive sampling techniques. The analytical tools used include Pearson Product Moment correlation analysis, coefficient of determination (R²), t-test and F-test, and multiple linear regression. The results of the study show that DAR has a negative correlation with ROI of -0.607, while LTDTER also shows a negative correlation of -0.478, both of which are included in the weak relationship category. The coefficient of determination value of 50.4% indicates that half of the variation in ROI can be explained by the two independent variables, while the remaining 49.6% is influenced by other factors outside the study. The F test shows that DAR and LTDTER simultaneously have a significant effect on ROI. This finding confirms that a high debt-based capital structure has a negative impact on investment returns, making it important for financial management to consider the efficiency of long-term debt use and total debt in long-term financial strategies.
Abstract:Tujuan dilaksanakannya penelitian ini bertujuan untuk mengevaluasi tingkat keamanan dari Sistem Informasi Manajemen Rumah Sakit (SIMRS) di RS XYZ serta mengidentifikasi langkah-langkah yang diperlukan untuk meningkatkan…
keandalan dan kepatuhan sistem terhadap standar keamanan informasi. Salah satu langkah untuk menilai tingkat keamanan dilakukan dengan menerapkan kerangka kerja COBIT 2019, yang mencakup beberapa domain utama, yaitu Menetapkan dan Memastikan Manajemen Risiko atau EDM03, Mengelola Risiko atau APO12, Mengelola Keamanan atau APO13, Mengelola Data atau APO14, dan Mengelola Keamanan Layanan atau DSS05. Proses audit ini mencakup identifikasi potensi ancaman terhadap keamanan informasi, penilaian risiko, serta evaluasi efektivitas kontrol yang telah diterapkan. Hasil dari penelitian menunjukkan tingkatan kematangan keamanan SIMRS di RS XYZ berada di level 3 (Defined), yang berarti sistem telah memiliki prosedur keamanan yang terdokumentasi, tetapi implementasinya masih perlu diperkuat untuk mencapai tingkat yang lebih optimal. Berdasarkan gap analysis, terdapat selisih satu tingkat dari target yang diharapkan, sehingga perbaikan perlu dilakukan guna meningkatkan ketahanan sistem terhadap ancaman siber. Beberapa langkah strategis yang direkomendasikan meliputi penerapan teknik keamanan lanjutan, seperti vulnerability scanning, penetration testing, Web Application Firewall (WAF), serta sistem deteksi dan pencegahan intrusi (IDS/IPS). Selain itu, peningkatan keamanan fisik dengan pemasangan CCTV, pembatasan akses menggunakan kartu akses atau sidik jari, serta penerapan enkripsi data menjadi aspek penting dalam melindungi informasi pasien. Sertifikasi keamanan, seperti ISO 27001, juga dapat dipertimbangkan untuk memastikan kepatuhan terhadap standar global. Selain itu, peningkatan kompetensi SDM melalui pelatihan berkala terkait keamanan siber dan peningkatan koordinasi internal akan berkontribusi signifikan dalam memperkuat ketahanan sistem informasi di RS XYZ.
Abstract:This research title explores the characteristics of motherhood as represented by the character Mother in Micahel Lloyd Green’s I Am Mother. The research focuses on one of the characteristics is nurturing. This research using…
using a qualitative film analysis approach and obtain the data from the movie script. The findings demonstrate that the character Mother in I Am Mother embodies aspects of motherhood through the characteristic of nurturing behavior by providing food, education, protection, and guidance for Daughter’s development additionally, Mother’s strict control and manipulation of Daughter add complexity to the definition of ideal caregiving. This research concludes that I Am Mother reconstructs the concept of motherhood by integrating human and technological elements. The film suggests that nurturing is not limited to biological mother but can also be fulfilled by artificial intellegence.
Abstract:This study exemines the ability to use mind mapping in descriptive writing in grade eight junior high school. This study uses quantitative methods by dividing into two groups, namely the experimental group and the control…
l group. The experimental group is taught using mind mapping and the control group taught with the classical method. Data analysis is calculated using the t-test formula. The result showed that mind mapping method is effective in descriptive text writing. It can be proven in the result of the value of t = -4.982 with p-value = 0.000. So, it can be concluded that H₀ is rejected and H₁ is accepted. So, the use of mind mapping method is effective to help students think more creatively in descriptive writing.
Abstract:In discourse, speech is not only considered as a linguistic phenomenon but also as a means to maintain or change power relations in society. One of the clearest examples of the use of speech in discourse to change social…
change occurred in The Black Civil Rights Movement from 1955 to 1968 in the United States. Based on the interest in studying Malcolm X's speech further, the thesis writer decided to analyze Malcolm X's speech at the Oxford Union Debate using Fairclough's Critical Discourse Analysis framework with a qualitative method that will focus on linguistic issues as part of social and humanitarian issues. The results of this study showed deconstruction result of Malcolm X's speech text by analyzing various linguistic features from the dimensions of text practice (including positive and negative lexical items, key terms of ideology and belief, modality, and rhetorical devices), discursive practice (including intertextuality and shared knowledge), and sociocultural (including formality and personal pronouns), then continued with a discussion of the relationship between discourse, power, and ideology and the role of Malcolm X's speech in the historical context at that time. It can be concluded that Malcolm X's speech highlights his advocacy for revolutionary justice and self-defense for oppressed black people. He also challenged the power structures of his time, opposing segregation and exposing the hypocrisy of the American and Western governments with white supremacy and colonialism behind the mask of democracy.
Abstract:The research made by the author of this thesis aims to analyze the use of conversational maxims and implicatures in Selena Gomez's podcast which discusses the topic “How to Stop Insecurity & Truly Love Yourself to the Core”.…
Core”. The main objective is to understand how conversational maxims and implicatures are applied in the context of podcasts to convey messages about self-confidence and self-love to listeners. The methods used are conversational analysis based on pragmatics theory, conversational analysis based on Grice's (1975), theory of maxims and qualitative methods based on Creswell's (2007), theory then the data analyzed are transcriptions of Selena Gomez podcasts that have been selected based on their relevance to the research topic. The analysis is done by looking at how each conversational maxim (maxims of quantity, quality, relevance, and manner) and the two existing implicatures (conventional implicature and conversational implicature) are applied in the verbal expressions in the podcast. The result is that the four maxims and two implicatures are all found in Selena Gomez's podcast.