Analisis Pengaruh Good Corporate Governance dan Tingkat Profitabilitas terhadap Pengungkapan Informasi Akuntansi (Studi Empiris pada Top 50 Emiten dengan Skor Cg Tertinggi Hasil Iicd melalui Pendekatan ASEAN Corporate Governance Scorecard Periode 2012-20

The object of this study is to analyze the influence of Good Corporate Governance and profitability to disclosure of accounting information. The results of this study can be used as a reference for investors to determine how far the influence of Good Corporate Governance and the level of profitability on the disclosure of accounting information on non-financial companies listed on the Stock Exchange in the period 2012-2013. This research used purposive sampling during 2012 to 2013 in order to obtain 20 samples. This research uses the analysis method descriptive, classic assumption test, test hypotheses using SPSS 20.Hypothesis testing results show that the level of profitability is partially positive effect on the disclosure of accounting information, because it shows the success of the company's profitability thus affecting the level of disclosure of corporate accounting. Good Corporate Governance is partially no effect on the disclosure of accounting information, GCG has no effect on the disclosure of accounting information, because it is still a lack of attention companies IICG as an institution conducting the survey that showed weak CGPI Good Corporate Governance for companies tersebut.Secara simultaneous influence Good Corporate Governance and the level of profitability can be a positive influence on the disclosure of accounting information. Companies that have high levels of profitability and good corporate governance will tend to disclose more accounting information

Perspective on Settlement of General Election Disputes Through Mediation, Adjudication and Legal Efforts: Settlement of State Administrative Judicial Disputes

General elections (Pemilu in Bahasa Indonesia) are an important instrument in every democratic country that adopts a system of representation. In general, there are 2 (two) dispute settlement paths, which are litigation (dispute settlement path through the judicial route) and non-litigation paths (peaceful settlement outside the court). The type of research used in this legal research is normative juridical type of research which is carried out by examining library material which is secondary data and also called library research. Dispute on election consist of disputes between election participants or between candidates, administrative disputes or State Administration of Elections, and disputes over election results. While crime in election is handled by the Election Supervisor, which is followed up by the General Election Commission (KPU), the regional KPU, and the regional KPU and KPU impose administrative sanctions. Whereas the violation of the code of ethics for the election organizers at the hearing was decided by the Election Organizer Honorary Board (DKPP). Furthermore, disputes between election participants or between candidates are settled by the Election Supervisor, Election administration disputes are settled by the Election Supervisory Body (Bawaslu) by mediation, adjudication and can be appealed to the State Administrative Court, while the election results are settled by the Constitutional Court

TINJAUAN PELAKSANAAN BANTUAN HUKUM UNTUK MASYARAKAT MISKIN DI KABUPATEN BOGOR BERDASARKAN PERATURAN DAERAH (PERDA) KABUPATEN BOGOR NOMOR 10 TAHUN 2016 TENTANG BANTUAN HUKUM BAGI MASYARAKAT MISKIN

ABSTRAKTujuan penelitian ini ialah untuk memberitahukan bahwa dalam rangka memperoleh keadilan tidak semua orang dapat membayar jasa advokat atau pembela hukum salah satunya ialah masyarakat miskin. Bantuan hukum sangat diperlukan bagi masyarakat miskin yang dapat diperoleh tanpa bayar (Probono publico). Bedasarkan hal tersebut maka lahirlah Undang-Undang Nomor 16 Tahun 2011 tentang Bantuan Hukum selajutnya disebut UU Bankum. Selanjutnya bedasarkan ketentuan pasal 19 ayat (2) Undang-Undang Nomor 16 tahun 2011 Tentang Bantuan Hukum, penyelenggaraan bantuan hukum diatur dengan Peraturan Daerah. Dengan mempertimbangkan hal-hal yang sudah dijelaskan maka Pemerintah Kabupaten Bogor membuat kebijakan dengan menerbitkan Peraturan Daerah (PERDA) Kabupaten Bogor Nomor 10 Tahun 2016 Tentang Bantuan Hukum Untuk Masyarakat Miskin, Sehingga dengan dibentuknya peraturan tersebut Pemerintah Kabupaten Bogor mempunyai dasar hukum untuk memenuhi hak konstitusional warga negara di bidang bantuan hukum terutama bagi orang atau kelompok Masyarakat Miskin. Pelaksanaan bantuan hukum untuk masyarakat miskin di Kabupaten Bogor yang didasarkan pada Peraturan Daerah Kabupaten Bogor Nomor 10 Tahun 2016 tentang Bantuan Hukum Masyarakat Miskin diselenggarakan oleh Dinas Sosial sesuai dengan Pasal 6 angka (3) Peraturan Daerah Kabupaten Bogor Nomor 10 tahun 2016. Dinas sosial bekerja sama dengan Lembaga Bantuan Hukum (LBH) yang sudah terakreditasi oleh Kementrian Hukum dan HAM. Dalam praktiknya, terdapat permasalahan yang timbul dalam memberikan bantuan hukum untuk masyarakat miskin di wilayah Kabupaten Bogor, seperti Faktor dana yang disediakan oleh Pemerintah Kabupaten Bogor yang sangat minim, Sulitnya membuat Surat Keterangan Tidak Mampu (SKTM), serta Informasi serta sosialisasi tentang bantuan hukum untuk masyarakat miskin di Kabupaten Bogor belum tersampaikan secara luas kepada masyarakat. Kata Kunci: Bantuan hukum, Masyarakat Miskin, Kabupaten Bogor ABSTRACT The purpose of this study is to inform that in order to obtain justice not everyone can pay for the services of an advocate or legal defender, one of which is the poor. Legal aid is very necessary for the poor, which can be obtained without payment (Probono publico). Based on this, Law Number 16 of 2011 concerning Legal Aid was born, hereinafter referred to as the Bankum Law. Furthermore, based on the provisions of Article 19 paragraph (2) of Law Number 16 of 2011 concerning Legal Aid, the implementation of legal aid is regulated by Regional Regulations. Taking into account the matters that have been explained, the Bogor Regency Government made a policy by issuing Bogor Regency Regional Regulation (PERDA) Number 10 of 2016 concerning Legal Aid for the Poor, So that with the establishment of this regulation the Bogor Regency Government has a legal basis to fulfill citizens' constitutional rights the state in the field of legal aid especially for people or groups of the poor. The implementation of legal aid for the poor in Bogor Regency based on Bogor Regency Regional Regulation Number 10 of 2016 concerning Legal Aid for the Poor is organized by the Social Service in accordance with Article 6 number (3) of Bogor Regency Regional Regulation Number 10 of 2016. Social services work together with the Legal Aid Institute (LBH) which has been accredited by the Ministry of Justice and Human Rights. In practice, there are problems that arise in providing legal assistance to the poor in the Bogor Regency area, such as the very minimal funding provided by the Bogor Regency Government, the difficulty of making a Certificate of Inadequacy (SKTM), as well as information and outreach about legal aid for the poor community in Bogor Regency has not been widely conveyed to the public. Keywords: Legal aid, Poor Community, Bogor Regency

PERANCANGAN MEDIA PEMBELAJARAN TUTORIAL AUTO CAD 2D MENGGAMBAR TAMPAK DAN POTONGAN BANGUNAN

The purpose of this study is : Designing 2D AutoCAD tutorial learning media, particularly on the subject of drawing look and pieces of the building know the outcome of the process of making to AutoCAD tutorial video and produce learning media devices are valid and deserve to be used as a learning media AutoCAD. The research methodusedin this researchwas Research & Development (R&D) method. The research wasconductedon the di SMK N 5 Surakarta. Design done by taking a path that includes the development of assessment procedures subjects AutoCAD, user assessment of media types, the assessment of media makers, and create a storyboard. The circuit design includes the collection of products made with the object of media support, the design of video learning, revision, validation, revision, testing, and evaluation. Success criteria of this research refers to the successful developmen t and validation testing of products. The successful achievement of the design of products obtained from the use of media that includes: (1) the suitability aspects of substance experts, media specialists and experts intruksional learning. (2) The test is limited. (3) field test. The results showed that the AutoCAD 2D tutorial learning media drawing looks and pieces of the building proved to be fit for use as a AutoCAD media learning and can help students in understanding the material well. This is evident from the results of the test expert, limited testing and field testing. For media expert scoring (89,56%), a substance gives a score (90%), instructional specialists provide a score (90%), while the limited test data obtained by interviewing a few samples of students and one teacher stated greatly helped. Field test data obtained by questionnaires 31 respondents and interview some of the sample of students who declare helped as much as 85% and declared not helped as much as 15%. It means learning video is acceptable as a medium of teaching in subjects AutoCAD drawing particularly on the subject of looks and pieces on the building. Conclusion this study shows learning media products such as video tutorial learning model can help the delivery of content on the subjects AutoCAD particular on the subject of looks and pieces on the building. This learning video is an efficient, effective and precise media, so that the development model of learning video can be recommended as one of the new innovations in the learning media subjects AutoCAD particular on the subject of looks and pieces on the building

KEJAHATAN YANG DAPAT DILAKUKAN OLEH OKNUM ADVOKAT DALAM MENJALANKAN TUGAS DAN PROFESINYA

ABSTRAKDalam mencapai tatanan hukum yang baik penegakan hukum di Indonesia dijalankan oleh aparat-aparat penegak hukum yang terdiri dari Hakim, Jaksa, Polisi, dan juga Advokat. Advokat merupakan salah satu aparat penegak hukum, saat ini advokat dalam menjalankan profesinya diatur dalam Undang Undang Nomor 18 Tahun 2003 tentang Advokat. Dalam kenyataannya Advokat ternyata ada pula yang terindikasi melakukan kejahatan dalam menjalankan tugas dan profesinya seperti yang terjadi pada tahun 2010 di mana dua Pengacara ditetapkan sebagai tersangka. Kejahatan yang dapat dilakukan oleh seorang Advokat dalam menjalankan tugas dan profesinya sebenarnya semua kejahatan dapat dilakukan oleh siapapun apabila kontrol dalam diri orang tersebut sangat lemah dan khusus yang berkaitan dengan tugas serta profesi seorang Advokat tentunya kejahatan tersebut adalah kejahatan yang berhubungan dengan tugas dan profesi Advokat dalam penegakan hukum di mana kejahatan tersebut ditujukan untuk memperlancar proses penegakan hukum bagi klien Advokat misalnya untuk memperlancar klien dalam kasus pidana maka Advokat bisa saja melakukan kejahatan berupa kejahatan penyuapan. terhadap beberapa pihak penegak hukum lain dan para saksi.Kata Kunci: Advokat, Penegak Hukum, Kejahatan. ABSTRACTIn achieving a good legal order, law enforcement in Indonesia is carried out by law enforcement officials consisting of Judges, Prosecutors, Police, and also Advocates. Advocates are law enforcement officers, currently advocates in carrying out their profession are regulated in Law No. 18 of 2003 concerning Advocates. In reality, there were also advocates who were indicated to have committed crimes in carrying out their duties and profession as happened in 2010 where two lawyers were named as suspects. Crimes that can be committed by an Advocate in carrying out their duties and profession are actually all crimes can be committed by anyone if the control in that person is very weak and specifically related to the duties and profession of an Advocate of course the crime is a crime related to the duties and profession of Advocates in law enforcement where the crime is intended to expedite the law enforcement process for Advocate clients, for example to expedite clients in criminal cases, Advocates may commit crimes in the form of bribery crimes. against several other law enforcement parties and witnesses.Keywords: Advocate, Law Enforcement, Crime

Respons Pertumbuhan Dan Produksi Tanaman Selada (Lactuca Sativa L.) Pada Pemberian Dosis Pupuk Kandang Kambing Dan Interval Waktu Aplikasi Pupuk Cair Super Bionik

Penelitian ini bertujuan untuk mengetahui pengaruh dosis pupuk kandang kambing dan interval waktu aplikasi pupuk cair super bionik yang tepat terhadap pertumbuhan dan produksi tanaman selada. Penelitian ini dilaksanakan dilahan percobaan Fakultas Pertanian Universitas Muhammadiyah Jember dari bulan November 2015 sampai bulan Januari 2015 dengan ketinggian ±89 meter diatas permukaan laut. Rancangan yang digunakan Rancangan Acak Kelompok Faktorial (RAK) terdapat dua faktor, Faktor pertama adalah dosis pupuk kandang kambing terdiri dari P0: Kontrol, P1: 10 ton/ha (2 kg/plot), P2: 20 ton/ha (4 kg/plot), P3: 30 ton/ha (6 kg/plot) faktor kedua interval waktu aplikasi pupuk cair super bionik yaitu W0: Kontrol, W1: 5 hari sekali, W2: 10 hari sekali. Kesimpulan dari penelitian ini adalah perlakuan pemberian pupuk kandang kambing pada dosis 20 ton/ha (P2) memberikan hasil terbaik pada variabel pengamatan jumlah daun tanaman selada. Interval waktu aplikasi pupuk cair super bionik berpengaruh nyata terhadap variabel pengamatan diameter batang, tinggi tanaman, dan jumlah daun tanaman selada dengan interval waktu aplikasi 5 hari sekali. Pemberian dosis pupuk kandang kambing tidak berpengaruh nyata terhadap variabel pengamatan tinggi tanaman 7 hst dan 14 hst, tetapi berpengaruh sangat nyata terhadap diameter batang (7,14,21) hst, tinggi tanaman 7 hst, jumlah daun (7,14,21) hst, panjang daun, lebar daun, luas daun, panjang akar, berat kering akar, berat berangkasan basah, dan berat berangkasan kering. Perlakuan interval waktu aplikasi pupuk cair super bionik berpengaruh nyata terhadap semua variabel pegamatan, dan tidak berpengaruh nyata pada variabel pengamatan diameter batang 14 hst dan 21 hst, jumlah daun 7 hst dan 14 hst. Interaksi antara pemberian dosis pupuk kandang kambing dan interval waktu aplikasi pupuk cair super bionik tidak memberikan pengaruh nyata terhadap pertumbuhan tanaman selada, namun berpengaruh sangat nyata pada produksi tanaman selada dengan variabel pengamatan panjang daun, lebar daun, luas daun, panjang akar, dan berat kering akar

Information Technology Policy through the E-Government Programs in Improving Public Services Quality

This paper aims to describe the application of e-Government in Indonesia in improving the performance of public services. The method used in this research was descriptive, through literature study techniques by collecting data in the library, reading, taking notes, and processing research materials relevant to the development of information technology through e-government programs in improving the quality of public services in Indonesia.  The results show that the human resource factor and leadership support were the most influential factors. The most dominant factor in implementing this policy was the consistency of the implementers' attitude from planning to supervision starting from the top management level to implementers to implement policy objectives. The government is an effort to develop governance-based using electronics to effectively and efficiently improve the quality of public services

INTEGRASI PENDEKATAN HUKUM DALAM STRATEGI PENGGABUNGAN SANKSI UNTUK PEMULIHAN RUANG TERANCAM DI DAERAH PEDESAAN

Perubahan cepat dalam tata ruang di daerah pedesaan telah menjadi isu yang semakin mendesak di banyak negara, yang seringkali mengakibatkan pelanggaran hukum tata ruang yang serius. Metode penelitian yang akan digunakan dalam penelitian ini akan melibatkan pendekatan interdisipliner yang menggabungkan analisis hukum dengan aspek-aspek sosial, ekologis, dan ekonomis. Hasil penelitian menunjukkan bahwa integrasi hukum dalam strategi penggabungan sanksi meningkatkan penegakan hukum tata ruang pedesaan. Ini menggabungkan sanksi perdata, pidana, dan administratif, memungkinkan penegakan yang efisien dan pertimbangan sosial, ekologis, dan ekonomis dalam pemulihan. Faktor-faktor ini mendukung keberlanjutan lingkungan, kesejahteraan masyarakat, dan pertumbuhan ekonomi di pedesaan. Pendekatan holistik menciptakan pemulihan yang seimbang dan berorientasi masa depan di wilayah pedesaan

PENERAPAN PENGAMPUNAN PAJAK (TAX AMNESTY) DI INDONESIA BERDASARKAN UNDANG-UNDANG NOMOR 11 TAHUN 2016 BESERTA PERMASALAHANNYA

ABSTRAKPertumbuhan ekonomi nasional dalam beberapa tahun terakhir cenderung mengalami perlambatan yang berdampak pada turunnya penerimaan pajak dan juga telah mengurangi ketersediaan likuiditas dalam negeri yang sangat diperlukan untuk meningkatkan pertumbuhan ekonomi Indonesia. Di sisi lain, banyak harta warga negara Indonesia yang ditempatkan di luar wilayah Negara Kesatuan Republik Indonesia, baik dalam bentuk likuid maupun nonlikuid, yang seharusnya dapat dimanfaatkan untuk menambah likuiditas dalam negeri yang dapat mendorong pertumbuhan ekonomi nasional. Permasalahannya adalah bahwa sebagian dari harta yang berada di luar wilayah Negara Kesatuan Republik Indonesia tersebut belum dilaporkan oleh pemilik harta dalam Surat Pemberitahuan Tahunan Pajak Penghasilannya sehingga terdapat konsekuensi perpajakan yang mungkin timbul apabila dilakukan pembandingan dengan harta yang telah dilaporkan dalam Surat Pemberitahuan Tahunan Pajak Penghasilan yang bersangkutan. Penerapan pengampunan pajak (tax amnesty) di Indonesia berdasarkan Undang-Undang Nomor 11 Tahun2016 telah berjalan melalui beberapa periode, namun diprediksi dalam pelaksanaannya belum dapat berjalan secara maksimal karena adanya hambatan dari berbagai sisi yang dialami selama pelaksanaannya. Dalam pelaksanaan tax amnesty, Direktorat Jenderal Pajak menjalin kerjasama dengan pihak-pihak terkait seperti Kepolisian, Komisi Pemberantasan Korupsi (KPK), Ikatan Konsultan Pajak Indonesia (IKPI), dan lembaga lain. Program ini telah diundangkan dalam Undang- Undang Republik Indonesia Nomor 11 Tahun 2016 tentang Pengampunan Pajak pada 1 Juli 2016. Kata Kunci: Pengampunan Pajak, Penerapan Pengampunan Pajak dan Permasalahan dalam Penerapan Pengampunan Pajak. ABSTRACTNational economic growth in the past few years has tended to slow down which has an impact on the decline in tax revenue and has also reduced the availability of domestic liquidity which is needed to improve Indonesia's economic growth. On the other hand, much of the assets of Indonesian citizens are placed outside the territory of the Unitary Republic of Indonesia, both in the form of liquid and non-liquid, which should be utilized to increase domestic liquidity that can encourage national economic growth. The problem is that some of the assets that are outside the territory of the Unitary Republic of Indonesia have not been reported by the owner of the assets in the Annual Income Tax Return, so there are tax consequences that may arise when comparing with the assets that have been reported in the Annual Income Tax Return concerned . The application of tax amnesty in Indonesia based on Law Number 11 Year2016 has been going through several periods, but it is predicted that its implementation cannot run optimally due to obstacles from various sides experienced during its implementation. In implementing tax amnesty, the Directorate General of Taxes cooperates with related parties such as the Police, Corruption Eradication Commission (KPK), Indonesian Tax Consultant Association (IKPI), and other institutions. This program was promulgated in Law of the Republic of Indonesia Number 11 Year 2016 concerning Tax Amnesty on July 1, 2016. Keywords: Tax Amnesty, Application of Tax Amnesty and Problems in Application of Tax Amnesty

Uji Fastening Pada Kayu Komposit Serat Pandan Wangi Dan Limbah Kayu Dengan Resin Polyester

The purpose of this study was to obtain handling connection type in use as door panels, roofing sheets, walls and floors. Therefore, the tests performed are fastening test and abrasion test. The technique of making wood composite is using hand lay-up technique. Constituent material of board composite is using pandanwangifibers with length variationsare 15 mm, 20 mm, and 30 mm with volume fraction variations are 20% and 30%, and 5% Sengon tree saw-dust is used as the filler. The results showed that pre-drilling with fastener sizes # 6, # 8 and # 10 is 3.5 mm, 4 mm and 4,5mm. The distance between each fastener depends on the fastener head itself, ie fastener # 6, # 8, and # 10. Critical distance between the edge of the fastener has a significant effect on fiber length and volume fraction. The highest value is shown on 15 mm of the fiber length and 20% of volume fraction with the value 3.29 mm, and the lowest value is shown on 15 mm of the fiber length and 30% of volume fraction with the value 2.74 mm