Abstract:Marriage from an Islamic legal perspective through mobile phone communication is a new issue, as there is no standard fiqh book on this matter. The validity of marriage through telecommunications does not yet have its own…
n legal status because the Marriage Law 1 of 1974 does not regulate the law of prenuptial agreements. Legal analysis of the Islamic legal concept of marriage through telecommunications requires a search for law ( rechtsvinding ) by judges as conservative parties. Even in lawless environments, there are attempts to violate or break well-enforced rules and regulations. Efforts to interpret existing law properly can be applied in all future cases, because the law is sometimes unclear, incomplete, or not up-to-date ( rechtsvinding ). In other words, judges must adapt the law to more serious cases, because existing law cannot cover all social phenomena.
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:This study expects to determine the impact of cow compost and urea manure to increase yields and ideal plant development. This exploration was completed at the Medan City Food Security Administration, Jl. Delightful Kramat/Selambo…
at/Selambo Ujung. From May to August 2023. This study utilized a factorial randomized bunch plan (RBD) which comprised of 2 treatment factors with the image S which comprised of 3 levels, in particular; ( S1) 1 kg/plot (S2) 2 kg/plot and (S3) 3 kg/plot. The subsequent factorial is the U image which consists of 3 levels to be specific; (U1) 30 g/plot (U2) 40 g/plot and (P3) 50 g/plot. With the goal that 9 medicines were obtained. Every treatment was rehashed multiple times. The perception information was then examined with the F trial of change at the 5% level, in the event that the thing that matters was huge, the test was gone on with the Duncan test. From the aftereffects of the examination and conversation completed, the accompanying ends were obtained: 1). The impact of cow fertilizer application affected plant level, number of leaves, number of blossoms, number of cases and unit weight of bean plants (Phaseolus vulgaris L.) 2). The impact of applying urea manure meaningfully affected plant level, significantly affected the quantity of leaves, fundamentally affected the quantity of blossoms and affected the quantity of cases and unit weight of bean plants (Phaseolus vulgaris L.) 3). The communication between the treatment of cow excrement and urea manure essentially affected plant level, number of blossoms, number of cases and unit weight, but not altogether unique on the quantity of leaves of bean plants (Phaseolus vulgaris L.)
Abstract:This article examines how the Superman: Red Son movie by Sam Liu portrays Superman’s overconfidence. The movie is about another universe in DC Comics where Superman is born in Soviet Union within Cold War. It also shows…
s how Superman is practicing his overconfidence within his God Complex as the sole legitimate ruler for his people in Superman: Red Son. In this movie, Superman is depicted as a very tyrannical Soviet leader. Superman also thinks that he is better than other people. He believes that all that he does is justified and bearing truth according to his own values. Through qualitative method, this article would like to explore more whether Superman’s God Complex is closely related to condition of overconfidence. In analysis, Superman is proved to practice overconfidence in underestimating other people, being superior to others, and being arrogant all the time. In conclusion, it is clear that Superman’s God Complex is in matter of overconfidence, especially in his superior behavior towards other people.
Abstract:This article exposes the matters of elements of surprise in Jack Douglas’ flash fiction entitled Test Rocket. There is a space station sending a test rocket in which any animal may be sent with it. Meanwhile, the rocket…
t comes back but with bigger postures and with a man in it. Through qualitative method and explorative approach, this paper analyses how the mission to other planet in Douglas’ story contains mysteries as well as subtextual surprises. The surprises could be stated as the mouse that is sent and returns as a man, the man is an alien, or the man is the alien waiting for further attacks by his people. The surprise is not clear but implied since audience is asked to think more about how people in the space station think about the test rocket. In conclusion, Test Rocket contains subtextual elements of surprise in which there are unexpected events after sending the mission to Mars. It can also be known that there will always be unbelievable and unexplainable things happening in space.
Abstract:This paper investigates matters of district and pessimism to the police in Franz Kafka’s flash fiction entitled Give It Up!. The story is about a walker who gets lost on a town street and then asks a policeman to find the…
the route to his destination. Unexpectedly, the policeman told the man to give up looking for the path while turning away and laughing. This story reflects the author's expression of distrust then leads to a state of pessimism either as a philosophical doctrine or as a psychological mentality. In analysis through qualitative method, the figure of the police is an analogy of how the attitude of distrust emerged and developed into a form of pessimism especially to public apparatus. In conclusion, distrust and pessimism are not ex nihilo, but such reaction of any ignorance from public apparatus to any civilian.
Abstract:This paper will focus on one of the cases related to pollution caused by the disposal of oil spills into the sea, a case study of the Exxon Valdez oil spill. In that matter, this paper can ''provide the stage'' for several…
al relevant cases related to MARPOL 73/78 to build a discourse on environmental protection at sea based on the perspective of international environmental law. The writing of this paper uses a normative juridical legal research method. Judging from this Exxon Valdez case study, it can be agreed that this international treaty related to the prevention of pollution from ships or MARPOL has a renewal of its effectiveness if there has been an incident of pollution at sea in the past. The incident that impacted MARPOL 73/78 itself has also taught us the importance of protecting marine ecosystems.
Abstract:The International Auditing and Assurance Standards Board (IAASB) implemented new auditing standards which became effective on December 15, 2016, which require auditors to disclose Key Audit Matters (KAM) in their reports.…
. KAM was initiated by the International Auditing and Assurance Standards Board (IAASB) as an international auditing standard setting body, which aims to increase the transparency of audited financial reports. This study uses qualitative and quantitative methods which use secondary data sources. The secondary data used in this study is in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) via the internet. Based on the results of data analysis of the financial statements of PT Bank Amar Indonesia Tbk Q2 of 2022, in the independent auditor's report, the main audit item disclosed is the allowance for impairment losses on loans. Based on data obtained from the Indonesia Stock Exchange (IDX), the share price per share at the end of the fourth quarter of 2021 and the share price on June 30, 2022, has fluctuated. It was concluded that in the period following the issuance of the Q2 2022 financial statements with the existence of an independent auditor's report disclosing key audit matters facilitated the flow of company-specific information to the market.
Abstract:The advancement of science impacts learning innovations that fulfill the requirements for resolving issues in the field of education. The goal of this project is to find instructional resources for writing short stories…
that are appropriate for class IX students. This research used a descriptive qualitative methodology to collect data using interviews and questionnaires. The findings indicated that there were constraints and a lack of teaching resources for class IX students at SMP Negeri 24 Kerinci to write short stories. The final results indicate that creative teaching tools based on the Cerpengram technique are required to facilitate comprehension of the subject matter, particularly short story writing abilities. According to the requirements analysis, 100% of students and instructors demand novel teaching resources based on the Cerpengram technique that have been produced in the form of e-modules.
Abstract:Mathematical literacy is mathematics that has a different context to enable one to formulate, use and interpret mathematical problems and is very important in solving mathematical problems. This study aims to describe the…
e profile of students' mathematical literacy in solving mathematical problems in relation to students' learning styles. This study uses a qualitative descriptive method with the subject matter of SMA Negeri 2 Trenggalek. Data collection techniques through questionnaires, interviews and documentation. The collected data was then analyzed in four steps, namely data reduction, triangulation, data presentation, and drawing conclusions. The results of the study show that the profile of mathematical literacy is more complete for visual learning styles than for auditory and kinesthetic learning styles.