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Showing 867 articles found for "Import"

Liability Of The Board Of Directors For Severance Payments Using Personal Assets: A Legal Review Under Article 1338 Of The Civil Code And Law No. 40 Of 2007

Shafira Putri Azzahra, Sulkiah Hendrawati, Wahyudi
Abstract: Penelitian ini mengkaji pertanggungjawaban hukum seorang direktur yang menggunakan aset pribadinya untuk memenuhi kewajiban pembayaran pesangon perusahaan, khususnya ditinjau dari Pasal 1338 KUH Perdata dan Undang-Undang… Nomor 40 Tahun 2007 tentang Perseroan Terbatas. Penelitian ini bertujuan untuk menganalisis keabsahan perjanjian yang melibatkan penggunaan aset pribadi direktur serta untuk menentukan dasar hukum pertanggungjawaban direktur atas pembayaran hak-hak karyawan. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan kasus. Bahan hukum dianalisis secara deskriptif dan kualitatif melalui penalaran deduktif. Temuan penelitian menunjukkan bahwa perjanjian di mana seorang direktur secara sukarela berjanji menggunakan aset pribadinya untuk menjamin atau memenuhi kewajiban pesangon perusahaan dapat mengikat secara sah selama memenuhi syarat sahnya perjanjian berdasarkan Pasal 1320 KUH Perdata. Pertanggungjawaban pribadi direktur timbul dari hubungan kontraktual yang dibangun secara sukarela, bukan secara otomatis karena jabatannya sebagai organ perusahaan. Penggunaan aset pribadi juga tidak menghapuskan prinsip pemisahan entitas hukum (kekayaan terpisah) antara perusahaan dan direktur. Temuan ini menekankan pentingnya pengaturan kontraktual yang jelas guna memberikan kepastian hukum dalam pemenuhan kewajiban pesangon. This study examines the legal responsibility of a director who uses personal assets to fulfill a company’s severance payment obligations, particularly from the perspective of Article 1338 of the Indonesian Civil Code and Law No. 40 of 2007 concerning Limited Liability Companies. This study aims to analyze the validity of an agreement involving the use of a director’s personal assets and to determine the legal basis of the director’s responsibility for the payment of employee compensation. The research employs a normative juridical method with statutory, conceptual, and case approaches. Legal materials were analyzed descriptively and qualitatively through deductive reasoning. The findings indicate that an agreement in which a director voluntarily undertakes to use personal assets to secure or fulfill the company’s severance obligations may be legally binding as long as it satisfies the requirements for a valid agreement under Article 1320 of the Civil Code. The director’s personal liability arises from the contractual relationship voluntarily established, rather than automatically from the director’s position as a corporate organ. The use of personal assets also does not eliminate the separate legal entity principle between the company and the director. These findings emphasize the importance of clear contractual arrangements in providing legal certainty for the fulfillment of severance obligations.

Multi-Criteria Evaluation Of Student Career Readiness Using An Intelligent Topsis-Based Decision Support System

Revi Gusriva
Abstract: The assessment of student career readiness requires a systematic approach that considers multiple competencies and experiences relevant to workplace demands. This study develops an intelligent decision support system based… ed on the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) to evaluate and map student career readiness. The study uses 20 student samples and five assessment criteria: field-specific competence (C1), internship experience (C2), communication skills (C3), digital literacy (C4), and English language proficiency (C5). Each criterion is assigned a weight based on its relative importance. The TOPSIS method involves decision matrix construction, normalization, weighted normalization, determination of positive and negative ideal solutions, distance calculation, and preference value calculation. The results show that Y11 achieved the highest preference value of 0.8296, followed by Y6 (0.7951), Y19 (0.7274), Y5 (0.7116), and Y2 (0.6999), while Y9 obtained the lowest preference value of 0.3112. Based on the classification results, 1 student (5%) was categorized as Highly Ready, 5 students (25%) as Ready, 12 students (60%) as Moderately Ready, and 2 students (10%) as Not Ready. These findings demonstrate that TOPSIS can effectively rank and classify student career readiness based on multiple assessment criteria. The proposed system can support higher education institutions in identifying students’ readiness levels and developing more objective, targeted, and data-driven career development strategies.

Design And Development Of A Web-Based Examination Application Using Django Framework At SMA Negeri 7 Sarolangun

Afif Muhammad, Thomson Mary, Ami Anggraini Samudra
Abstract: The implementation of examinations at SMA Negeri 7 Sarolangun previously encountered operational challenges due to an unintegrated workflow, where exam authoring was conducted via Google Forms and exam delivery relied on… an Android-based third-party application paired with a custom keyboard. This workflow caused severe device incompatibility, system crashes, and manual score recapitulation delays lasting up to one week. This research aims to design and develop an integrated web-based examination application utilizing the Django framework under the Rapid Application Development (RAD) model to support Midterm (PTS) and Final (PAS) semester exams. The application features master data management, manual question authoring and bulk imports via Excel, token-protected scheduling, asynchronous AJAX auto-saving on computer-based test (CBT) sheets, live proctoring controls, auto-grading, score visibility authorization (Hide Score), and dynamic class-filtered report exports in Excel and PDF formats. System evaluation was conducted through Alpha testing (White Box and Black Box testing) and Beta testing (ISO/IEC 25010:2011 quality evaluation by system experts and End-User Computing Satisfaction/EUCS by end-users). Alpha testing verified that all 29 independent logic paths in White Box testing executed without branching errors and Black Box testing achieved 100% validity across 13 functional modules. Beta testing with 2 system experts yielded an average score of 98.25% (Very Good), and end-user testing involving 27 respondents achieved an average satisfaction score of 84.75% (Very Good). Thus, the developed system is highly feasible, reliable, and effective for school examination operations.

Pengaruh Persepsi Kemudahan Dan Keamanan Terhadap Perilaku Pengelolaan Keuangan Pengguna E-Wallet Pada Generasi Z

Cinta Almareti Ekke, Yupiana Alwi, Efa Syukur, Putry Prycilia M
Abstract: Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemudahan dan persepsi keamanan terhadap perilaku pengelolaan keuangan pengguna e-wallet pada Generasi Z. Perkembangan teknologi digital telah mendorong penggunaan… unaan e-wallet secara luas di kalangan masyarakat, khususnya Generasi Z yang dikenal sebagai digital native. Kemudahan transaksi dan tingkat keamanan yang dirasakan menjadi faktor penting yang diduga memengaruhi cara pengguna dalam mengelola keuangan, baik dalam perencanaan, pengendalian pengeluaran, pencatatan transaksi, maupun kebiasaan menabung. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner kepada responden Generasi Z pengguna e-wallet di Kota Palopo. Data dianalisis untuk mengetahui pengaruh persepsi kemudahan dan persepsi keamanan baik secara simultan maupun parsial terhadap perilaku pengelolaan keuangan. Hasil penelitian diharapkan dapat memberikan kontribusi teoritis dalam pengembangan literatur manajemen keuangan digital serta manfaat praktis bagi pengguna dan pengembang e-wallet dalam menciptakan layanan yang tidak hanya mudah dan aman, tetapi juga mendukung pengelolaan keuangan yang lebih baik. This study aims to analyze the influence of perceived ease of use and perceived security on the financial management behavior of Generation Z e-wallet users. The development of digital technology has encouraged the widespread use of e-wallets, particularly among Generation Z, who are known as digital natives. The convenience of transactions and the level of security perceived by users are important factors that may influence how they manage their finances, including financial planning, expenditure control, transaction recording, and saving habits. This study employs a quantitative approach using a survey method through questionnaires distributed to Generation Z respondents who use e-wallets in Palopo City. The data will be analyzed to determine the simultaneous and partial effects of perceived ease of use and perceived security on financial management behavior. The findings are expected to contribute theoretically to the development of literature on digital financial management and provide practical benefits for users and e-wallet developers in creating services that are not only convenient and secure but also supportive of better financial management.

A CASE STUDY ON THE IMPACT OF ROMANTIC RELATIONSHIPS ON THE MENTAL HEALTH OF UIN PALOPO STUDENTS

Nurpadila, Nurpadila, Efendi P, Efendi P
Abstract: Romantic relationships are one form of interpersonal relationship that can influence the emotional and psychological conditions of university students. Romantic relationships can provide emotional support, comfort, attention,… tion, a place to share problems, and motivation. However, problems within romantic relationships, such as lack of communication, dishonesty, betrayal, and lack of family approval, can also become sources of emotional and psychological pressure. This study aims to describe the dynamics of romantic relationships and their impact on the mental health of UIN Palopo students. This study employed a qualitative method with a descriptive approach. The informants consisted of four UIN Palopo students selected using purposive sampling. The informants consisted of one male student and three female students from the Islamic Guidance and Counseling, Islamic Religious Education, and Islamic Education Management study programs, all of whom were eighth-semester students. Data were collected through observation, interviews, and documentation. Data were analyzed through data reduction, data presentation, and conclusion drawing. The results showed that the dynamics of romantic relationships experienced by students developed through several stages, namely introduction, emotional closeness, commitment, conflict, and the end of the relationship. Communication, attention, trust, openness, and emotional attachment were important elements in the development and maintenance of relationships. Romantic relationships had positive impacts in the form of emotional support, comfort, attention, a place to share stories and problems, and increased motivation. Meanwhile, negative impacts included sadness, disappointment, feelings of loss, stress, anxiety, frustration, mood changes, difficulty regulating emotions, decreased appetite, loss of motivation, and reduced social interaction. Thus, romantic relationships can have both positive and negative impacts on students' mental health depending on the dynamics and experiences that occur within the relationship.

Design Of A Decision Support System For Prioritizing Village Infrastructure Development Using The SAW Method

Daud Brilian Simanjuntak, Edward Rajagukuguk, Surianto Sitepu
Abstract: Village infrastructure development planning often faces challenges in determining priorities due to limited budget allocations and assessment mechanisms that still tend to be subjective. This study aims to build an objective,… tive, transparent, and measurable Decision Support System (DSS) to determine the priority order of infrastructure development proposals in Asam Jawa Village, Torgamba District. The applied solution integrates the Rank Order Centroid (ROC) method to calculate criteria weighting based on relative importance, and the Simple Additive Weighting (SAW) method to process the alternative ranking calculation. The evaluation was conducted on 23 physical infrastructure proposals using four main criteria: urgency level (C1), physical condition (C2), benefits (C3), and population size (C4). The results indicate that alternative A4 (Construction of Borehole Well and Public Toilet at Field) and alternative A18 (Sejahtera Street Concrete Cast) achieved the highest preference score of 1.000000, followed by other infrastructure proposals in a structured manner. The combined use of ROC and SAW methods is proven to be effective and consistent in generating accurate rural development priority rankings. The integration of these two methods facilitates village government officials in making accountable decisions while minimizing cognitive bias risks in optimizing development budget allocation.

Adaptive Conservative Financial Management Strategies under VUCA Conditions: A Case Study of PT RBP in the Property and Real Estate Sector

Sulati, Sulati, Riharjo , Ikhsan Budi
Abstract: This study aims to analyze the financial management strategies implemented by a local property and real estate company in facing conditions of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA). The study employed… a qualitative approach with a single-case study design at PT RBP in Tuban Regency. Data were obtained through in-depth interviews with nine informants at strategic, managerial, and operational levels, supported by observation and company documentation. Data were analyzed thematically with the assistance of NVivo, and validity was assessed through source and method triangulation. The findings show that PT RBP implements an adaptive-conservative financial management strategy oriented toward cash-flow stability while maintaining the ability to respond to changes in the business environment. The strategy is realized through the use of internal capital, cash-flow control, phased development, cost monitoring, customer screening, transaction flexibility, and diversification of banks and suppliers. The strategy is reinforced by cross-functional communication and an adaptive organizational culture. The findings indicate that the combination of financial prudence and adaptive capability constitutes an important mechanism for maintaining project continuity, financial stability, and operational resilience amid VUCA pressures.

Auditors’ Experiences in Transaction Practices at the Warung Kejujuran (Honesty Kiosk): A Transcendental Phenomenological Study

Hariyanto, Sugeng, Fidiana, Fidiana
Abstract: Various phenomena related to the implementation of integrity in the public sector demonstrate the importance of strengthening integrity values within organizations. One approach is through organizational culture, including… ng the implementation of transaction practices through an Warung Kejujuran. This study aimed to explore auditors’ experiences in conducting transactions at an Warung Kejujuran. The study employed a qualitative approach using Moustakas’ transcendental phenomenology. Data were obtained through in-depth interviews and documentation involving auditors at the Jombang Regency Inspectorate who had experience interacting with the Warung Kejujuran. Data were analyzed through epoche, phenomenological reduction, imaginative variation, and the synthesis of meaning and essence, supported by NVivo for data organization, coding, and identification of thematic patterns. The findings indicate that transaction practices at the Warung Kejujuran provide auditors with experiences of applying integrity values through independent decision-making in the absence of direct supervision. These experiences are reflected in self-control as a basis for honest action and in the fulfillment of obligations as an element of an auditor’s moral responsibility. Thus, the essence of auditors’ experiences in transaction practices at the Warung Kejujuran lies in their ability to conduct transactions independently through self-control and fulfillment of moral obligations in situations with limited external supervision.

The Effect of Digital Leadership, Learning Agility, and Employee Engagement on Employee Performance

Puspitosari, Arien Anjar, Graha, Andi Nu
Abstract: The rapid development of digital technologies has transformed organizational work environments and created new demands for leadership, employee adaptability, and engagement. This study aims to examine the effect of digital&#8230; al leadership, learning agility, and employee engagement on employee performance. A quantitative approach with a cross-sectional survey design was employed. Data were collected from 250 employees using a structured questionnaire measured on a five-point Likert scale. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the measurement and structural models. The results demonstrate that digital leadership has a positive and significant effect on employee performance (β = 0.247; t = 4.218; p < 0.001). Learning agility also has a positive and significant effect on employee performance (β = 0.286; t = 5.037; p < 0.001). Furthermore, employee engagement has the strongest positive and significant effect on employee performance (β = 0.411; t = 7.126; p < 0.001). The model explains 68.4% of the variance in employee performance, indicating substantial explanatory power. These findings highlight the importance of integrating digitally capable leadership, continuous employee learning, and strong employee engagement to improve performance in an increasingly dynamic and technology-driven work environment. The study contributes to the understanding of how organizational and individual factors jointly support employee performance in the digital era

Market Image, TikTok Promotion, and Visit Intention: The Mediating Role of Perceived Shopping Accessibility in a Traditional Market

Yusuf, Muh. Arsyad, Budiyanti, Hety, Riu, Isma Azis, Hasnidar, Azhari, Azlan
Abstract: Traditional markets face increasing competition from modern retail and digital commerce, requiring effective strategies to sustain consumers' visit intention despite physical accessibility constraints. This study investigates&#8230; gates the effects of market image and TikTok promotion on consumers' visit intention, with perceived shopping accessibility serving as a mediating variable in the context of Pasar Cidu Makassar. A quantitative approach was employed using survey data collected from 130 consumers who had visited Pasar Cidu Makassar. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that market image and TikTok promotion have positive and significant effects on both perceived shopping accessibility and visit intention. Perceived shopping accessibility also has a positive and significant effect on visit intention. However, it does not mediate the relationships between market image and visit intention or between TikTok promotion and visit intention. These findings suggest that consumers' intention to visit a traditional market is influenced more by favorable market image and effective digital promotion than by perceived shopping accessibility. Traditional market managers can utilize TikTok to promote market products, atmosphere, and activities through engaging and informative content to strengthen consumers' intention to visit. Consistent TikTok promotion can also serve as a practical digital marketing strategy to increase the market's visibility among potential visitors. This study contributes to the literature on traditional market marketing by demonstrating the importance of integrating market image and social media promotion to strengthen consumers' visit intention despite physical accessibility limitations.