Abstract:Penelitian ini bertujuan menganalisis pertanggungjawaban hukum bank atas kerugian yang dialami pelaku usaha non debitur akibat penempelan label menunggak. Metode yang digunakan adalah penelitian hukum normatif dengan pendekatan…
dekatan perundang-undangan dan konseptual. Hasil penelitian menunjukkan bahwa tindakan bank dapat dikategorikan sebagai perbuatan melawan hukum karena memenuhi unsur adanya perbuatan, kesalahan, kerugian, dan hubungan kausal. Selain itu, tindakan tersebut berpotensi melanggar prinsip kehati-hatian, perlindungan konsumen, serta hak atas kehormatan dan data pribadi. Oleh karena itu, bank wajib bertanggung jawab memberikan ganti rugi kepada pihak non debitur guna mewujudkan keadilan dan kepastian hukum.
Abstract:Factors that cause airlines to cancel flights include commercial, technical, operational, weather, and airport factors. Airlines are responsible for canceling departures due to health care requirements (accelerated testing):…
ng): if a passenger tests positive for antigen, they must undergo a PCR test; if negative, they can continue, and the price of the ticket is returned to fly back at least 3 days later. If the passenger gets a PCR test, they must quarantine for 14 days, rescheduling the ticket according to the passenger's status after quarantine. Or the entire ticket will be refunded. There are no specific provisions for consumer legal protection for departure cancellations due to failure to complete health care (accelerated testing), but compliance is not limited to Law Number 1 of 2009 concerning Aviation is not achieved. However, passengers as consumers have legal protection under the Consumer Protection Law relating to passenger rights as consumers of air transportation services, and the Civil Code relating to the status of passengers as parties to a transportation contract with airlines.
Abstract:Inflasi merupakan fenomena moneter yang secara langsung mendegradasi nilai riil uang dan melemahkan daya beli masyarakat. Dalam konteks ekonomi Islam, inflasi dievaluasi tidak hanya dari aspek teknis moneter melainkan juga…
ga melalui dimensi etika, keadilan distributif, dan maqashid al-syari'ah. Penelitian ini bertujuan untuk menganalisis dampak inflasi terhadap daya beli masyarakat dalam perspektif ekonomi Islam. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan jenis narrative literature review, yang menyintesis kerangka konseptual dan temuan empiris dari berbagai sumber akademis bereputasi. Hasil penelitian menunjukkan bahwa inflasi memicu redistribusi kekayaan yang tidak adil dan sangat merugikan kelompok berpendapatan tetap serta masyarakat miskin. Ekonomi Islam mengklasifikasikan inflasi menjadi inflasi alamiah (natural inflation) dan inflasi akibat kesalahan manusia (human error inflation), di mana faktor kesalahan manusia didorong oleh korupsi, tata kelola yang buruk, serta distorsi pasar seperti penimbunan (ihtikar), manipulasi harga, dan praktik spekulatif. Guna memitigasi dampak tersebut, ekonomi Islam menawarkan solusi struktural dan moral yang komprehensif, meliputi penyelarasan jumlah uang beredar dengan output sektor riil, penegakan regulasi anti-monopoli, internalisasi perilaku konsumsi yang etis (menghindari israf dan tabdzir), serta optimalisasi instrumen keuangan sosial Islam seperti zakat, infak, sedekah, dan wakaf sebagai jaring pengaman sosial demi menjaga kemaslahatan umat (maslahah).
Abstract:Audit fee merupakan besarnya biaya yang didapatkan oleh auditor dari perusahaan klien yang diauditnya. Belum adanya standar yang mengatur mengenai besaran pasti imbalan jasa audit yang harus dibayarkan oleh perusahaan klien…
ien membuat nilai fee audit bervariasi bergantung pada faktor-faktor yang mempengaruhinya. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan key audit matters (KAM) dan ukuran perusahaan terhadap audit fee yang dimoderasi oleh komisaris independen. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2022-2023 dan sampel yang diuji sebanyak 204 data berdasarkan metode purposive sampling. Data yang digunakan adalah data sekunder berupa laporan tahunan dan laporan keuangan. Penelitian ini menggunakan teknik analisis regresi berganda dan moderated regression analysis dengan bantuan program Statistical Product and Service Solution (SPSS) versi 26. Hasil penelitian menunjukkan bahwa pengungkapan KAM dan ukuran perusahaan berpengaruh signifikan terhadap audit fee. Komisaris independen tidak mampu memoderasi pengaruh pengungkapan KAM terhadap audit fee, sedangkan komisaris independen mampu memoderasi pengaruh ukuran perusahaan terhadap audit fee. Penelitian ini diharapkan dapat memberikan pemahaman baru terkait faktor-faktor yang mempengaruhi besarnya audit fee khususnya pengungkapan KAM sebagai standar audit baru.
Abstract:Realization of the vision and mission of an organization determined by performance And effectiveness of its employees in operate assigned tasks and responsibilities. Organizations and companies on generally expect employees…
ees are able to carry out tasks assigned individually efficient, productive And professional. Type study this is study quantitative with use method regression multiple linear with population And sample totaling 36 people employee, with use data primary And source direct from staff Fave Hotel S. Parman Medan . Results test regression produce Y = 7,497 + 0.260X1 + 0.516X2 Which It means every increase on variables leadership And discipline Work will impact also to variables performance. Based on results test partial variables leader obtained mark t - count (6,543) > t -t table (1,688), sig 0,000 <0> t - table (1,688), sig 0,000 <0> F - table (3.18), sig Array 0,000 <0> F (3.18), sig 0,000 <0> 0.05. It means variables leadership And discipline Work in a way simultaneously or together influence variables performance.
Abstract:This research intends to try the influence of motivation, work discipline and work environment on employee performance at PT. Asei Indonesia Insurance Medan Branch. In this research, there is a conclusion that the problem…
m is whether motivation, work discipline and work environment have a significant effect on the ability of employees at PT. Ace? Therefore this research was attempted to identify and analyze the effects. Encouragement, Activity Discipline and Activity Areas to the Ability of Employees at PT. Asei Indonesia Insurance Medan Branch. In this research using quantitative research procedures. The population in this research is all employees of the Asei Indonesia insurance industry, agents in the research illustration area, totaling 71 people. The information analysis method used is descriptive analysis of respondents, descriptive analysis of variables, classical assumption experiments, multiple linear regression analysis and assumption experiments (t experiments, F experiments and determinant coefficient experiments). The results of the research processed with the SPSS type 23 program, based on the t experiment proved that motivation, activity discipline and the activity environment have a positive and jointly important effect on employee abilities, the adjusted R square number is 0.735 or 73.5%, which means Employee ability is influenced by motivation, activity discipline and activity area and more than 26.5% can be explained by other factors that were not examined in this research. compared to the results of the previous research of the Great God Kresna Valiant. 2017 the effect of communication, encouragement, sports environment on the happiness of employees' activities in the Denpasar city area proves that there is a positive and important effect on employee activity satisfaction. It can be concluded that the results of this research are in line with the results of previous research by AA Besar Oka Pramadita 2015
Abstract:In general, the goal of every company, both private and public, is to improve the quality of its human resources to produce good performance. This research was conducted to determine the influence of Leadership, Motivation…
on and Work Environment on the Performance of Civil Servants at the Medan Petisah Sub-district Office. The sample used amounted to 32 respondents. This study used a quantitative method with data collection techniques through distributing questionnaires. The data analysis technique used was multiple linear regression analysis using the SPSS Version 22 program. The results showed that the regression equation Y=12.801+0.426X1+0.607X2+0.030X3. The results of this research show that leadership partially has a significant effect on employee performance with a t-count > t-table (3.027 > 2.048) and a sig value (0.005 <0.05). Motivation partially has a significant effect on employee performance with t-count > t-table (5.891 > 2.048) and sig value (0.000 < 0.05). The work environment has partially no significant effect on employee performance with a t-count < t-table (0.214 < 2.048) and a sig value (0.832 > 0.05). Leadership, Motivation and Work Environment simultaneously have a positive and significant effect on Employee Performance with Fcount > Ftable (116.027 > 2.95) with a sig value (0.000 <0.05). The coefficient of determination of Adjuted R Square is 0.918 which means 91.8% of employee performance at the Medan Petisah Sub-District Office is influenced by the variables of Leadership, Motivation and Work Environment.
Abstract:Temuan audit internal yang muncul secara berulang menunjukkan bahwa mekanisme pengendalian yang diterapkan organisasi belum sepenuhnya mampu mendorong kepatuhan prosedur secara konsisten pada seluruh unit kerja. Kondisi…
tersebut berpotensi meningkatkan risiko kesalahan operasional dan penyimpangan apabila tidak diantisipasi melalui pendekatan pengendalian yang bersifat preventif. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman serta kemampuan staf dan manajemen PT. Abdi Budi Mulia dalam menerapkan Checklist Self Assessment (CSA) Report sebagai instrumen evaluasi mandiri untuk mendukung pencegahan fraud dan mengurangi temuan audit internal. Metode pelaksanaan menggunakan pendekatan partisipatif yang meliputi identifikasi permasalahan, pelatihan penyusunan CSA Report, pendampingan implementasi, dan evaluasi kegiatan. Hasil pelaksanaan menunjukkan bahwa peserta memperoleh pemahaman yang lebih baik mengenai pengendalian internal, manajemen risiko, dan pentingnya pengawasan mandiri dalam aktivitas operasional. Selain itu, peserta mampu menyusun indikator pengendalian, melakukan identifikasi risiko secara lebih sistematis, serta mengimplementasikan CSA Report sesuai dengan kebutuhan unit kerja masing-masing. Penerapan CSA Report juga mendorong terbentuknya mekanisme pengawasan yang lebih proaktif sehingga potensi kesalahan dan ketidaksesuaian prosedur dapat dikenali lebih awal sebelum menjadi temuan audit. Dengan demikian, implementasi CSA Report dapat menjadi alternatif solusi dalam memperkuat sistem pengendalian internal dan mendukung upaya pencegahan fraud secara berkelanjutan pada lingkungan perusahaan
Recurring internal audit findings indicate that existing control mechanisms have not fully ensured consistent procedural compliance across all work units. Such conditions may increase the risk of operational errors and irregularities if preventive control measures are not adequately implemented. This community service program aimed to enhance the knowledge and capabilities of staff and management at PT. Abdi Budi Mulia in implementing a Checklist Self Assessment (CSA) Report as a self-evaluation instrument to support fraud prevention and reduce internal audit findings. The program employed a participatory approach consisting of problem identification, CSA Report training, implementation assistance, and activity evaluation. The results demonstrated that participants gained a better understanding of internal control, risk management, and the importance of self-monitoring in operational activities. Participants were also able to develop relevant control indicators, identify operational risks more systematically, and implement CSA Reports according to the specific needs of their respective work units. Furthermore, the implementation of CSA Reports encouraged a more proactive monitoring mechanism, enabling potential errors and procedural non-compliance to be identified before becoming audit findings. Therefore, CSA Report implementation can serve as an effective alternative for strengthening internal control systems and supporting sustainable fraud prevention efforts within the organization
Abstract:This study aims to determine the role of human resource management (HRM) in helping to overcome student problems at the Student Press Institute (LPM) DINAMIKA, State Islamic University of North Sumatra (UIN SU), particularly…
arly in improving member quality, overcoming member activity problems, and identifying obstacles faced in organizational HR management. This study uses a qualitative method with a descriptive approach. Data were obtained through interviews, observations, and documentation with informants consisting of the General Manager, Head of the Research and Development Division (Litbang), Head of the Member Resource Development Subdivision (PSDA), and members of LPM DINAMIKA UIN SU. The results of the study indicate that HRM plays a role in improving member quality through various coaching and competency development programs, and helps increase member activity through continuous motivation, coaching, and coordination. However, its implementation still faces several obstacles, such as low member commitment, time constraints, and differences in motivation levels. Therefore, more effective and sustainable HRM management is needed to support the development of the organization and its members.
Abstract:Banjir merupakan salah satu bencana hidrometeorologi yang sering terjadi di Kecamatan Sunggal Kabupaten Deli Serdang dan menimbulkan dampak terhadap kehidupan sosial, ekonomi, serta lingkungan masyarakat. Tingginya potensi…
si kejadian banjir perlu diimbangi dengan kesiapsiagaan masyarakat untuk mengurangi risiko dan dampak yang ditimbulkan. Namun, informasi mengenai tingkat kesiapsiagaan masyarakat dalam menghadapi bencana banjir di wilayah tersebut masih terbatas. Penelitian ini bertujuan untuk menganalisis tingkat kesiapsiagaan masyarakat serta mengidentifikasi faktor-faktor yang memengaruhi kesiapsiagaan masyarakat terhadap bencana banjir di Kecamatan Sunggal Kabupaten Deli Serdang. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif korelasional. Data dikumpulkan melalui penyebaran kuesioner kepada 31 responden yang dipilih menggunakan teknik accidental sampling. Analisis data dilakukan dengan menghitung indeks kesiapsiagaan berdasarkan indikator pengetahuan, sikap, sistem peringatan dini, rencana tanggap darurat, dan mobilisasi sumber daya. Hasil penelitian menunjukkan bahwa tingkat kesiapsiagaan masyarakat berada pada kategori cukup siap. Pengetahuan kebencanaan dan pengalaman menghadapi banjir menjadi faktor yang paling berpengaruh terhadap kesiapsiagaan masyarakat, sedangkan sosialisasi kebencanaan, sistem peringatan dini, keberadaan tim siaga bencana, dan fasilitas evakuasi masih perlu ditingkatkan. Dengan demikian, peningkatan kesiapsiagaan masyarakat memerlukan penguatan edukasi kebencanaan, kelembagaan, serta sarana dan prasarana pendukung mitigasi bencana banjir.