AUDIT DELAY MEMEDIASI PENGARUH AUDIT FEE, AUDIT TENURE DAN AUDIT CAPACITY STRESS TERHADAP KUALITAS AUDIT PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022

This research aims to determine the effect of audit fees, audit tenure and audit capacity stress mediated by audit delay on audit quality in Infrastructure, Utilities and Transportation Companies listed on the Indonesia Stock Exchange in 2019-2022. This research is quantitative research. The population in this study was 113 Infrastructure, Utility and Transportation Companies in 2019-2022. The number of samples in this research was 21 samples of Infrastructure, Utilities and Transportation companies listed on the Indonesia Stock Exchange in 2019-2022. The data analysis method used is path analysis using SEM-SmartPLS 3.0 software as a test tool for data processing. The research results show that audit fees and audit capacity stress do not have a significant effect on audit quality, audit tenure and audit delay have a significant effect on audit quality. Audit tenure and audit capacity stress have an effect on audit delay, audit fees have no effect on audit delay, audit fees have no effect on audit quality through audit delay as a mediating variable, audit tenure and audit capacity stress have an effect on audit quality through audit delay as a mediationPenelitian ini bertujuan untuk mengetahui pengaruh audit fee, audit tenure dan audit capacity stress yang dimediasi audit delay terhadap kualitas audit pada Perusahaan Infrastruktur, Utilitas dan Transportasi yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Populasi dalam penelitian ini berjumlah 113 perusahaan. Jumlah sampel dalam penelitian ini sebanyak 21 sampel. Metode analisis data yang digunakan adalah analisis jalur (path analysis) dengan menggunakan software SEM-SmartPLS 3.0 sebagai alat uji untuk pengolahan data. Hasil penelitian menunjukkan audit fee dan audit capacity stress tidak berpengaruh signifikan terhadap kualitas audit, audit tenure dan audit delay berpengaruh signifikan terhadap kualitas audit. Audit tenure dan audit capacity stress berpengaruh terhadap audit delay, audit fee tidak berpengaruh terhadap audit delay, audit fee tidak berpengaruh terhadap kualitas audit melalui audit delay sebagai variabel mediasi, audit tenure dan audit capacity stress berpengaruh terhadap kualitas audit melalui audit delay sebagai medias

Tindakan Pencemaran Nama Baik Melalui Media Sosial Dalam Perspektif Hukum Pidana

Indonesia has entered the era of globalization where various kinds of growth and development in various sectors are quite developed, especially in terms of information technology, the era of globalization requires people to be free to do various things including free to express themselves and free to argue, so that there needs to be rules in terms of using social media and the internet. And in this case the author is interested in making a scientific work in the form of a journal in which the research method used by the author is to use the literature method and the literacy of this research is in the form of books, journals, reports and even newspapers. The formulation of the problem in writing this journal is (1) what is meant by defamation via the internet or social media, (2) how is the view of criminal law on defamation cases committed on the internet or social media and (3) what are the threats to perpetrators of criminal defamation on social media. And the conclusions are (1) defamation is an act that deliberately makes a person's good name or reputation tarnished or bad, so that it can kill the mentality and characteristics that have been previously known to the person to be bad, (2) according to the view of criminal law defamation is included in the realm of criminal law if it disturbs the public interest and causes chaos in society, and according to criminal law defamation is included in the offense of complaint, where this offense will only be processed by the police if there is a complaint from the victim, (3) in criminal law in Indonesia this defamation case has been regulated in the ITE Law, contained in Law No. 11 of 2008 which was later amended in Law No. 19 of 2016 concerning Information and Electronic Transactions. The threats for the perpetrators of insults and defamation committed online will be subject to a maximum fine of Rp. 750 million and a maximum imprisonment of 4 years

Dinamika Politik Identitas di Indonesia: Permasalahan, Peluang, dan Jalan ke Depan

Politik identitas adalah politik yang digunakan untuk menekankan pembedaan antara satu kelompok dengan kelompok lainnya. Indonesia merupakan negara dengan struktur sosial yang multi dimensi. Oleh karena itu, politik identitas mudah berkembang dan sekaligus lebih terbuka dalam semangat desentralisasi. Penelitian ini bertujuan untuk menganalisis undang-undang pemilu yang terkait dengan politik identitas dan urgensi untuk mengubahnya dalam rangka politik identitas yang lebih baik di masa depan. Metode penelusuran yang idigunakan adalah penelusuran hukum normatif dengan menggunakan teknik pengumpulan data dari penelusuran kepustakaan. Hasil investigasi menunjukkan bahwa Pilkada 2017 Undang-Undang Nomor 7, Bab 1, Pasal 1, Pasal 35 adalah kegiatan untuk meyakinkan pemilih dengan memberikan visi, misi, program, dan citra diri mereka. Padahal, para elite politik saat ini lebih memilih berpolitik identitas daripada beriklan sesuai aturan. Urgensi perubahan UU Pemilu untuk mengatur politik identitas adalah budaya hukum yang buruk telah membuat politik identitas menjadi destruktif, menimbulkan fanatisme, primitivisme, bahkan SARA. SARA melanggar UUD 1945, khususnya Pasal 29 (2) tentang toleransi. SARA bahkan bisa mempersulit implementasi semboyan nasional Indonesia "Bhinneka Tunggal Ika". Oleh karena itu, politik identitas perlu diatur secara lebih komprehensif agar tidak menimbulkan dampak destruktif yang berujung pada terpecahnya negara Indonesia. Pasal 7, Pasal 280 Ayat 1 Undang-Undang Tahun 2017, Huruf B, sebenarnya menegaskan bahwa dilarang melakukan kegiatan yang membahayakan keutuhan suatu negara kesatuan dalam Negara Kesatuan Republik Indonesia. Namun, peraturan tersebut gagal mencegah munculnya politik identitas yang destruktif karena faktor lain seperti penegakan hukum dan masalah keadilan publikIdentity politics is politics that is used to emphasize the distinction between one group and another. Indonesia is a country with a multidimensional social structure. Therefore, identity politics is easy to develop and is at the same time more open in the spirit of decentralization. This research aims to analyze the electoral laws related to identity politics and the urgency to change them in the context of a better identity politics in the future. The search method used is an informative law search using data collection techniques from literature searches. The results of the investigation show that the 2017 Regional Election Law Number 7, Chapter 1, Article 1, Article 35 is an activity to convince voters by providing their vision, mission, program, and image. In fact, political elites today prefer identity politics rather than advertising according to the rules. The urgency of changing the Election Law to regulate identity politics is that the poor legal culture has made identity politics destructive, causing racism, discrimination, and even SARA. SARA violates the 1945 Constitution, especially Article 29(2) on tolerance. SARA can even make it difficult to implement Indonesia's national motto "Bhinneka Tunggal Ika". Therefore, identity politics needs to be regulated more comprehensively so as not to cause destructive impacts that could lead to the breakup of the Indonesian state. Article 7, Article 280 Ayat 1 Law Year 2017, Letter B, actually emphasizes that it is prohibited to carry out activities that endanger the integrity of the state unity issue within the State of the Republic of Indonesia. However, the regulation fails to prevent the emergence of identity politics that is destructive due to other factors such as law enforcement and public justice issue

Penegakkan Hukum Terhadap Tindak Pidana Penipuan Arisan Online di Indonesia

Information technology basically has benefits for society, but the development of information technology does not escape criminal acts or cybercrime or what is known as cybercrime. In writing this journal, the author uses the library research method by using literature in the form of books, newspapers, records of investigation reports and also previous research. And the formulation of the problem is (1) what is meant by online arisan, (2) criminal sanctions obtained on the perpetrators of online arisan fraud, (3) factors causing online arisan fraud in Indonesia, (4) efforts of the government and society in overcoming the problem of online arisan fraud. And the conclusions are (1) online arisan is an activity carried out by a group of people who have the aim of collecting money regularly in each certain period from each group member through social media, (2) criminal sanctions obtained on the perpetrators of online arisan fraud are listed in the Criminal Code and Law No. 13 of 2008 which has been amended in Law No. 19 of 2016 concerning ITE Law, and this online arisan fraud case is contained in articles 378 to 394 where the perpetrator can be sentenced to a maximum of four years imprisonment, (3) the factors that cause this online arisan fraud in Indonesia are (a) the high unemployment rate and poverty rate, (b) the perpetrator wants to easily get money without working hard, (c) the lack of tools to track the perpetrator, (4) the ease of the perpetrator eliminating traces and (5) the lack of socialization to the community so that people are not aware of the fraud mode itself. (4) the government's efforts to overcome the problem of online arisan fraud (a) conducting socialization to the public about the existence of new crimes regarding online arisan fraud, (b) delivering digital literacy which aims to inform the public so that the public can understand the types of fraud, (c) the government and the Ministry of Communication and Information cooperate in strengthening the regulations of the ITE Law, cyber patrols, digital trust, electronic signature regulations, digital literacy, (d) preparing creative human resources. smart and experts in the field of IT, and (e) preparing creative human resources, The community's efforts in overcoming online arisan fraud are (a) the community is required to have high awareness not to be easily influenced and lulled by the lure given, (b) the community can use services that have been prepared by the government to check the status of account numbers such as the getcontent application, (c) remain vigilant if someone asks for an OTP code either by telephone, sms, email, chat application, (d) be wary of fake sites

SISTEM INFORMASI POS (POINT OF SALE) DISTRO BERBASIS WEB STUDI KASUS (BUBUHAN STORE) TEMBILAHAN

Bubuhan Distro masih menggunakan sistem pelayanan kasir yang cukup sederhana.Dengan hanya dicatat pada sebuah buku, pelayanan kepada pelanggan menjadi kurang maksimal. Penghitungan hasil transaksi yang hanya mengandalkan sebuah kalkulator dan tanpa dukungan sebuah komputer maupun laptop. Sistem penjualan memiliki banyak kelemahan, kebanyakan terjadi kesalahan pada pencatatan, dan pencarian data yang sulit karena setiap dilakukan mencari data penjual harus mencari pada buku besar. Tidak ada informasik husus yang  menginformasikan tentang jumlah stok barang sehingga tidak jarang ketika stok sudah habis pemilik toko baru mengetahui ketika terjadi proses  transaksi sehingga mengecewakan pelanggan.  Dengan dilakukan penelitian ini diharapkan mampu menciptakan rancangan pengembangan dari sistems ebelumnya yang telah berjalan pada Bubuhan Distro sehingga pada bagian kasir agar proses transaksi dengan pelanggan bisa dilakukan dengan cepat. Mampu meningkatkan efisiensi kinerja kasir serta pemanfaatan komputerisasi yang optimal sehingga lebih produktif serta pendataan stok barang lebih terjamin

PENGARUH SELF ASSESSMENT SYSTEM DAN TEKNOLOGI INFORMASI PERPAJAKAN TERHADAP KEPATUHAN PAJAK MELALUI TAX EVASION (Studi Kasus Pada Wajib Pajak di KPP Pratama Rengat)

This research aims to assess the influence of the self-assessment system and tax information technology on tax compliance through tax evasion. The sample used is taxpayers registered at the Rengat KPP in Prov. Riau as many as 105 respondents. The type of data used is primary data by distributing questionnaires. The data analysis tool used is SEM with the help of PLS Ver. 3. The results of this research show that the direct relationship between the self-assessment system and tax information technology has no effect on tax compliance. However, the self-assessment system and tax information technology have an influence on tax evasion. In an indirect relationship (intervening), the results show that tax evasion mediates the influence of the self-assessment system on tax compliance, while tax evasion cannot mediate the influence of tax information technology on tax complianc

PENGARUH PENYALURAN KREDIT, TINGKAT SUKU BUNGA DAN KECUKUPAN MODAL TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021

This study aims to determine and obtain empirical evidence of the effect of Lending, BI Interest Rates and Capital Adequacy on Profitability in Conventional Banking companies listed on the Indonesian Stock Exchange in 2019-2021. The process of selecting the sample using purposive sampling. The sample in this study are conventional banking companies listed on the IDX for the 2019-2021 period as many as 27 companies with a total observation period of 3 years so that the total sample is 81 companies. The type of data used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis technique used is multiple linear regression with the help of the SPSS version 26 program. The results of this study indicate that partially the credit distribution variable has no effect on profitability. The interest rate variable has no effect on profitability. Capital adequacy variable on profitability. Simultaneously Lending, Interest Rates and Capital Adequacy have an effect on profitabilityPenelitian ini bertujuan untuk mengetahui dan memperoleh bukti empiris pengaruh Penyaluran Kredit, Tingkat Suku Bunga BI dan Kecukupan Modal Terhadap Profitabilitas pada perusahaan Perbankan Konvensional yang terdaftar di Bursa fek Indonesia tahun 2019-2021. Proses pemilihan sampel menggunakan purposive sampling. Sampel dalam penelitian ini yaitu perusahaan perbankan konvensional yang terdaftar di BEI periode 2019-2021 sebanyak 27 perusahaan dengan jumlah periode pengamatan selama 3 tahun sehingga jumlah seluruh sampel sebanyak 81 perusahaan. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia yaitu www.idx.co.id. Teknik analisa yang digunakan adalah regresi linear berganda dengan bantuan program SPSS versi 26. Hasil penelitian ini menunjukkan bahwa secara parsial variabel Penyaluran Kredit tidak berpegaruh terhadap pfitabilitas dengan taraf signifikan sebesar 0.599 > 0.05 dengan nilai t hitung sebesar -0.529 dan t tabel sebesar 2.00856 (- 0.599 < 2.00856). Variabel Tingkat Suku Bunga tidak berpengaruh terhadap profitabilitas dengan taraf signifikan sebesar 0.138 > 0.05 dengan nilai t hitung sebesar 1.509 dan t tabel sebesar 2.00856 (1.509 < 2.00856). Variabel Kecukupan Modal terhadap profitabilitas dengan taraf signifikan sebesar 0.000 < 0.05 dengan nilai t hitung sebesar 3.871 dan t tabel sebesar 2.00856 (3.871 > 2.00856). Secara simultan Penyaluran Kredit, Tingkat Suku Bunga dan Kecukupan Modal berpengaruh terhadap profitablitas yang menunjukkan nilai signifikan sebesar 0.002 dimana nilai tersebut lebih kecil dari 0.05 (0.002 < 0.05). Kemudian diperoleh nilai F hitung > F tabel (5.623 > 2.79). Koefisien Determinasi atau Adjusted R Square (R2 ) sebesar 720.7%. Artinya hanya 20.7% profitabilitas di pengaruhi oleh variabel Penyaluran Kredit, Tingkat Suku Bunga dan Kecukupan Modal. Sedangkan sisanya sebesar 79.3% dijelaskan oleh faktor lain yang tidak diteliti dalam penelitian ini

ANALISIS KUALITAS PELAYANAN HOTEL GINTAS MENGGUNAKAN METODE SERVQUAL DALAM PERSPEKTIF PELANGGAN SETIA

Studi ini bertujuan untuk menganalisis kualitas pelayanan yang diberikan oleh hotel Gintas menggunakan metode Servqual dalam perspektif pelanggan setia,sekaligus mengidentifikasi dimensi kualitas pelayanan yang perlu diperbaiki oleh hotel Gintas berdasarkan persepsi dan harapan. walaupun hotel Gintas sudah terkenal di kota Medan namun,penelitian terdahulu belum ada yang mengukur kualitas pelayanan pada hotel tersebut. Metode Servqual digunakan untuk mengukur harapan dan persepsi pelanggan terhadap lima dimensi kualitas pelayanan, yaitu keandalan, daya tanggap, jaminan, empati, dan bukti fisik. dengan teknik pengumpulan dan pengolahan data melalui 40 kuesioner yang disebarkan kepada tamu hotel Gintas. selanjutanya dilakukan pengujian data dari lima model dimensi yang meliputi 20 pertanyaan yang memiliki hasil gap positif . hasil yang terdapat pada bagian pertanyaan  F11 tersebut  memiliki nilai 1,67, sekaligus paling tertinggi kenyataan dari pada harapan. kesimpulanya adalah dapat menjadi acuan bagi manajemen hotel Gintas untuk melakukan perbaikan dan peningkatan dalam pelayanan. Dengan melakukan perbaikan yang diperlukan, hotel Gintas dapat mempertahankan pelanggan setia dan meningkatkan reputasi di industri perhotelan

RESPON PADI GOGO (Oryza sativa L.) TERHADAP APLIKASI BIOCHAR SEKAM PADI DAN PUPUK KANDANG SAPI

Upland rice is one type of local rice that is still cultivated and has the potential to be developed. However, its productivity is still low, so it is necessary to add nutrients to increase its productivity. This research was conducted with the aim of looking at the response of upland rice to the application of rice husk biochar and cow manure. The tools and materials used in this study were: polybag, inceptisol soil, rice husk biochar, cow manure, camera, upland rice seed label paper, and stationery. This study used a completely randomized design with 5 treatments and 4 replications. The treatments in this study were BP0: control (without biochar and manure), BP1: biochar 5 t ha-1 + manure 5 t ha-1; BP2: biochar 10 t ha-1 + manure 5 t ha-1, BP3: biochar 5 t ha-1 + manure 10 t ha-1, BP4: biochar 10 t ha-1 + manure 10 t ha-1. The results of this study were that the application of rice husk biochar 10 t ha-1 + manure 5 t ha-1 gave the highest effect on plant growth which included plant height, number of leaves and number of tillers of rice plants

Analisis Hukum Terhadap Tantangan Keamanan Siber: Studi Kasus Penegakan Hukum Siber di Indonesia

Dalam era digital yang semakin berkembang, keamanan siber menjadi isu penting yang memerlukan perhatian serius, terutama dalam konteks hukum dan penegakan hukum. Serangan siber menjadi semakin canggih dan meresahkan, menimbulkan tantangan signifikan bagi penegakan hukum dan perlindungan data pribadi. Penelitian ini mengungkapkan bahwa meskipun Indonesia telah mengadopsi beberapa regulasi terkait keamanan siber, seperti Undang-Undang Informasi dan Transaksi Elektronik (UU ITE), masih terdapat kekurangan dalam hal implementasi dan konsistensi. Serangkaian insiden keamanan siber yang terjadi di Indonesia, menyoroti kebutuhan akan peningkatan kapasitas penegakan hukum. Artikel ini mengkaji tantangan yang dihadapi oleh Indonesia dalam menangani masalah keamanan siber, dengan fokus khusus pada aspek hukum dan penegakan hukum. Melalui metode pendekatan kualitatif, penelitian ini menganalisis data sekunder dari sumber hukum, kebijakan pemerintah, dan studi kasus terpilih untuk mengidentifikasi celah dalam regulasi saat ini dan memberikan rekomendasi untuk peningkatan keamanan siber di Indonesia. Tujuan utama dari penelitian ini adalah untuk mengevaluasi efektivitas kerangka hukum yang ada dalam menangani kejahatan siber dan mempromosikan kerjasama lintas sektor dalam pencegahan dan penanggulangan serangan cyber. Hasil penelitian menunjukkan bahwa meskipun Indonesia telah membuat kemajuan dalam regulasi keamanan siber, masih terdapat kebutuhan mendesak untuk peningkatan kerjasama antar lembaga, pengembangan kapasitas penegakan hukum, dan penerapan strategi hukum yang lebih adaptif dan responsif terhadap dinamika ancaman cyber.In the increasingly developing digital era, cyber security has become an important issue that requires serious attention, especially in the context of law and law enforcement. Cyberattacks are becoming increasingly sophisticated and troubling, posing significant challenges to law enforcement and personal data protection. This research reveals that although Indonesia has adopted several regulations related to cyber security, such as the Information and Electronic Transactions Law (UU ITE), there are still shortcomings in terms of implementation and consistency. A series of cyber security incidents that occurred in Indonesia highlight the need for increased law enforcement capacity. This article examines the challenges faced by Indonesia in dealing with cyber security issues, with a special focus on legal aspects and law enforcement. Using a qualitative approach, this research analyzes secondary data from legal sources, government policies, and selected case studies to identify gaps in current regulations and provide recommendations for improving cyber security in Indonesia. The main objective of this research is to evaluate the effectiveness of the existing legal framework in dealing with cybercrime and promote cross-sector cooperation in preventing and responding to cyber attacks. The research results show that although Indonesia has made progress in cyber security regulations, there is still an urgent need for increased cooperation between institutions, development of law enforcement capacity, and implementation of legal strategies that are more adaptive and responsive to the dynamics of cyber threats