Abstract:Penelitian ini bertujuan mengidentifikasi jenis tumbuhan paku (Pteridophyta) dan tingkat keanekaragamannya di Desa Terentang Baru, Kecamatan Batin XXIV, Jambi. Penelitian dilaksanakan pada Mei 2026 menggunakan metode survei…
vei eksploratif dengan teknik purposive sampling dan metode jelajah. Hasil penelitian menemukan 10 spesies tumbuhan paku yang tergolong dalam 9 genus dan 8 famili. Nilai indeks keanekaragaman Shannon-Wiener (H') sebesar 2,18 (kategori sedang) dan indeks kemerataan (E) sebesar 0,95 (kategori tinggi). Kondisi lingkungan berupa suhu 28°C, kelembapan 82%, pH tanah 6,4, dan intensitas cahaya 1.200 Lux mendukung pertumbuhan tumbuhan paku. Keanekaragaman tumbuhan paku di lokasi penelitian tergolong cukup baik dan berpotensi menjadi data dasar inventarisasi flora lokal serta konservasi keanekaragaman hayati.
This study aimed to identify fern (Pteridophyta) species and determine their diversity level in Terentang Baru Village, Batin XXIV District, Jambi. Conducted in May 2026 using an exploratory survey, purposive sampling, and roaming methods, the study identified 10 fern species belonging to 9 genera and 8 families. The Shannon-Wiener diversity index (H') was 2.18 (moderate), while the evenness index (E) was 0.95 (high). Environmental conditions, including a temperature of 28°C, humidity of 82%, soil pH of 6.4, and light intensity of 1,200 Lux, supported fern growth. The findings indicate relatively good fern diversity and provide baseline data for local flora inventory and biodiversity conservation.
Abstract:Freight forwarding agreements in Indonesia frequently contain exoneration clauses that exempt logistics providers from liability for loss or damage, raising serious concerns regarding consumer protection. While such clauses…
ses are designed to manage contractual risk, they often conflict with the principles enshrined in Law No. 8 of 1999 on Consumer Protection (UUPK), particularly those ensuring fairness, good faith, and legal accountability. This study investigates the legality and ethical implications of exoneration clauses within standard-form freight forwarding contracts used by companies such as JNE, TIKI, and SiCepat. Employing a doctrinal legal research methodology, the study integrates statutory, conceptual, and case-based approaches to analyze primary legislation, judicial decisions, and relevant legal doctrines. It critically evaluates the use of these clauses in light of consumer rights, contract theory, and the economic impact on service quality. Findings reveal that exoneration clauses not only contravene the UUPK but also create systemic contractual imbalances due to the lack of negotiation opportunities and transparency. The study proposes a normative legal framework for reform, including clause classification, interactive consent mechanisms, and regulatory enforcement to ensure contractual fairness. This research contributes to both legal scholarship and policy development by highlighting the urgent need for doctrinal clarity and regulatory oversight in Indonesia's logistics sector.
Abstract:This study investigates the stress concentration factor in an infinite steel plate with a thickness of 1 cm, containing an elliptical hole, subjected to biaxial loading at infinity. The elliptical hole has semi-axes a=5.0 cma…
0 cma = 5.0 \, \text{cm}a = 5.0 cm (major axis) and b=2.5 cmb = 2.5 \, \text{cm}b = 2.5 cm (minor axis). The applied stresses at infinity are a tensile stress of σ1=100 kg/cm2\sigma_1 = 100 \, \text{kg/cm}^2= 100 kg/parallel to the major axis and a compressive stress of σ2=−100 kg/cm2\sigma_2 = -100 \, \text{kg/cm}^2= -100 kg/ perpendicular to the major axis. The material properties include Young's modulus E=2.1×106 kg/cm2E = 2.1 \times 10^6 \, \text{kg/cm}^2E = 2,1. kg/ and Poisson's ratioν=0.3\nu = 0.3 = 0.3. Using analytical solutions from classical elasticity theory, the maximum tangential stress at the edge of the ellipse is calculated as σmax=600 kg/cm2\sigma_{\text{max}} = 600 \, \text{kg/cm}^2= -600 kg/, yielding a stress concentration factor of kσ=σmax/σ=6k_\sigma = \sigma_{\text{max}} / \sigma = 6 = =6. Additionally, a finite element (FE) analysis based on the Salerno and Sahoni problem for a quarter section of the plate results in kσ=3.1125k_\sigma = 3.1125 = 3.1125 for a configuration with s/r=5s/r = 5s/r = 5, showing a discrepancy of 1.3% compared to the theoretical value of kσ=3.1k_\sigma = 3.1= 3.1 from Peterson's Stress Concentration Factors. The results demonstrate good agreement between the calculated model and theoretical predictions, validating the accuracy of the FE approach for stress concentration analysis in such configurations.
Abstract:This study aims to analyze and describe the performance of the General Election Commission (KPU) of Maluku Province in organizing the 2024 Presidential Election, and the influencing factors in Ambon City. The research problems…
oblems addressed in this study are: 1) How is the performance of the KPU of Maluku Province in organizing the 2024 Presidential Election? and 2) What are the supporting and inhibiting factors in Ambon City? The study involved 14 informants. The research method used is a descriptive qualitative approach, with data collection techniques including interviews, observation, and documentation. Data were analyzed using descriptive qualitative analysis techniques. The findings show that the performance of the KPU of Maluku Province in organizing the 2024 Presidential Election in Ambon City is in good condition, based on dimensions such as work responsiveness, work accountability, work effectiveness, and work efficiency. This performance is influenced by factors such as human resources (HR), technological support, collaboration with stakeholders, and community participation.
Abstract:Fakta menunjukan setiap tempat pasti ada perbuatan melawan hukum. Khususnya para pejabat daerah yang melanggar asas transparasi dan akuntabilitas. Serta melanggar etika dan hukum, berpotensi merugikan masyarakat dan menciptakan…
iptakan ketidakpercayaan masyarakat terhadap instunsi pemerintah. Penegakan hukum harus tegas menangani tindak gratifikasi. Perbuatan melawan hukumnya yaitu gratifikasi masalah yang sering terjadi berupa memberikan hadiah untuk niat yang tidak baik. Penerima gratifikasi dapat dikenai sanksi pidana berdasarkan UU Tipikor serta menuntut pengembalian kerugian yang dialami negara. Pertanggungjawaban hukum bagi pejabat daerah yang menerima gratifikasi dalam pelayanan publik sanagt penting. Penelitian ini bertujuan untuk mengidentifikasi pertanggungjawaban pejabat daerah yang terlibat gratifikasi serta peran penegak hukum dalam meminimalisir adanya gratifikasi. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan (Actual Approve). Hasil penelitian menunjukkan gratifikasi sudah dianggap sebagai bentuk suap. Lemahnya pengawasan secara internal juga menjadi faktor utama gratifikasi terjadi. Pelanggaran seperti ini mengakibatkan prinsip good governance menjadi tercoreng. Dapat ditarik menjadi kesimpulan bahwa peraturan yang sudah ada terkait gratifikasi masih terdapat kelemahan atau celah yang dimanfaatkan pelaku. Reformasi hukum dan peningkatan kesadaran menjadi kunci untuk mencipatakan penegakan hukum yang lebih adil dan efektif. Dalam penelitian ini untuk mengatasi gratifikasi dalam pelayanan publik dengan memperkuat sitem pengawasan di setiap instansi pemerintah serta meningkatkan pelatihan bagi pejabat daerah mengenai hukum antikorupsi.
Abstract:This research uses a qualitative approach with a descriptive qualitative method. This research was conducted at MIs Nurur Rahman Tamanan, located at Jl Kebun Bibit No 02 Tamanan, Tamanan District, Bondowoso Regency. The…
purpose of this research is to analyze the marketing strategies for interactive education at the school and to identify the factors that support and hinder the implementation of these strategies. To provide an understanding of interactive education marketing strategies, data was obtained through field observations and in-depth analysis. The research results show that product, price, promotion, and people are the main indicators in the interactive education marketing strategy. Through school public relations and appropriate pricing, this strategy aims to create a good image. It was found that people's involvement and promotion are important factors in the success of educational service marketing. Nevertheless, the research also found several obstacles. This includes financial difficulties and a lack of public knowledge about interactive education.
Abstract:This study aims to analyze the role of local government treasurers in regional financial management, especially in terms of administration and preparation of accountability reports. Based on the importance of accountability…
ity and transparency in public financial management, treasurers play a key role in ensuring that regional budget management runs well. This study uses a qualitative method with a literature study approach . review ), where data were obtained from books, journals, laws and regulations, and regional financial reports. The analysis was conducted by exploring various concepts regarding the types of treasurers, their duties and authorities, and the challenges faced in the process of preparing regional financial accountability reports. The results of the study indicate that there are three types of regional government treasurers, namely expenditure treasurers, revenue treasurers, and goods treasurers, each of which has its own duties and roles in managing regional finances. The treasurer's duties include recording, reporting, and accountability for budget use, with great authority in managing regional funds. However, significant challenges are faced in the administration process , such as the complexity of the accounting system and limited competent human resources. In conclusion, to improve the quality of regional financial reports, improvements are needed in the financial information system, increased treasurer competence, and better coordination between treasurers and related agencies. Thus, regional financial management can be more transparent, accountable , and efficient
Abstract:This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are…
e employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
Abstract:This study aims to analyze the influence of Tax Planning, Sales Growth, and Dividend Policy on Firm Value in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The independent…
ependent variables analyzed include Tax Planning, Sales Growth, and Dividend Policy, while the dependent variable is Firm Value. This research utilizes secondary data from financial statements, with sample selection using purposive sampling techniques, resulting in 65 observations from 13 companies that meet the established criteria. The analysis is conducted using multiple linear regression methods. The results indicate that Tax Planning has a negative and significant effect on Firm Value, while Sales Growth does not show a significant effect. On the other hand, Dividend Policy has been proven to have a positive and significant influence on Firm Value. These findings provide valuable insights for management and stakeholders in formulating corporate strategies to enhance firm value through more effective tax and dividend policies.
Abstract:This study investigates the impact of liquidity, solvency, and working capital turnover on profitability among manufacturing companies in the consumer goods sector for the 2019-2022 period. The research utilized a sample…
of 50 companies based on financial reports from IDX. Using purposive sampling with specific criteria, the final sample included 108 companies. The data was analyzed using multiple linear regression, processed with SPSS 25, following classic assumption tests for normality, multicollinearity, autocorrelation, and heteroscedasticity. The analysis reveals that liquidity and working capital turnover do not significantly affect profitability, while solvency significantly impacts profitability. Overall, liquidity, solvency, and working capital turnover together significantly affect profitability.