Tinjauan Modal Kerja dalam Pengaruhnya Terhadap Sisa Hasil Usaha (Studi Kasus pada Koperasi Pegawai Pemerintah Provinsi Jawa Barat)

This study aims to determine how much influence the Working Capital has on the remaining business results in the Cooperative of West Java Provincial Government Employees for the 2014-2019 Period. The research method used is to use descriptive research methods with quantitative approaches. Data collected is by observation, documentation and literature study techniques. The technique of analyzing data uses normality test, simple linear regression, coefficient of determination, and regression. Based on the results of the study, it is known that there is a significant positive relationship that is very strong between Working Capital and SHU, this is based on the calculation of the correlation coefficient of 0.87 (at an interval of 0.80-100. The magnitude of the influence exerted by the Working Capital variable on Remaining Operating Results is 76%, while the remaining 24% is influenced by other factors not examined

ANALISIS PENGARUH PINJAMAN TERHADAP SISA HASIL USAHA PADA KOPERASI PEGAWAI PEMERINTAH KOTA BANDUNG DI ERA DIGITAL 5.0

This research aimed to know the loan at Koperasi Pegawai Pemerintah Bandung, to know the net profit at Koperasi Pegawai Pemerintah Bandung, and to know the influence of loan to the net profit at Koperasi Pegawai Pemerintah Bandung. The method of this research used descriptive with a quantitative approach that mean the results were then processed and analyzed for to be concluded. From the research result by using hypothesis testing correlation coefficient analysis there was a relationship between loan and net profit which was positive and very strong with its value of 0,943. The value of coefficient determination R Square was 0,889 or 88,9% indicating there was an influence as much as 88,9% and 11,1% by other factors which were not observed in this research. The result of test T was T count > T table = 6,330> 2,365. So it could be concluded that the loan had a positive influence and signifikan impact to net profit. There were the following research problems: 1.The new members who borrowed large amounts of money, 2. Mutations of employee to out of town who still had loans to cooperative, and 3. Members who still had loans but had to retire. And suggestions to resolve the problem are as follows: 1.To provide a guarantee, 2.To coordinate with the members in amicably, and 3. Principal members are converted to loans remaining.  Keywords :Loan and Net Profit&nbsp

JEJARING KEBIJAKAN DALAM PELAKSANAAN KEBIJAKAN KOTA LAYAK ANAK (KLA) MELALUI PEROGRAM PERLINDUNGAN DAN PENANGANAN KORBAN KEKERASAN TERHADAP ANAK DI KOTA BANDUNG

This research describes an overview of the policy network in the implementation of Child Friendly City policies that focus on programs for the protection and handling of victims of violence against children in the city of Bandung which is a derivative of the Child Friendly City policy in cluster 5, namely special protection. This research is motivated by the existence of problems regarding the unintegrated process of implementing protection programs and handling victims of violence against children in the city of Bandung, the author's interest in researching the implementation of protection programs and handling victims of violence against children involving many actors from the Government, Non-Governmental Organizations, and the Business World. . The theory that is used as a reference in this research is according to Frans Van Waarden (1992), the policy network can be seen from seven dimensions, namely actors, function, structures, institutionalization, rules of conduct, power relations, and actor strategies. This study uses descriptive qualitative research methods The results of the research revealed that the program for the protection and handling of victims of violence against children was not optimal because there were still aspects that were not running optimally, including the dimensions of actors, structure, institutionalization and power relations. First, the actor has not involved the mass media. Second, Second, less than optimal coordination, because there are no implementing instructions, so coordination throwing each other. Third, the same tasks occur, the required resources have not fulfilled due to unscheduled coordination meetings and program activities.  Penelitian ini memberikan gambaran mengenai jejaring kebijakan dalam pelaksanaan kebijkan Kota Layak Anak yang berfokus pada program perlindungan dan penanganan korban kekerasan terhadap anak di Kota Bandung yang merupakan turunan dari kebijakan Kota Layak Anak pada klaster 5 yaitu perlindungan khusus. Penelitian ini dilatarbelakngi dengan adanya permasalahan mengenai tidak terintegrasinya proses pelaksanaan program perlindungan dan penanganan korban kekerasan terhadap anak di Kota Bandung, ketertarikan penulis dalam meneliti pelaksanaan program perlindungan dan penanganan korban kekerasan terhadap anak yang melibatkan banyak aktor baik dari Pemerintah, Lembaga Swadaya Masyarakat, dan Dunia Usaha. teori yang dijadikan acuan dalam penelitian ini ialah menurut Frans Van Waarden (1992), jejaring kebijakan dapat dilihat dari tujuh dimensi, yaitu Aktor, Fungsi, Struktur, Pelembagaan, Aturan Bertindak, Hubungan Kekuasaan, serta Strategi Aktor. Penelitian ini menggunakan metode penelitian kualitatif  deskriptif. Hasil penelitian mengungkapkan, program perlindungan dan penanganan korban kekerasan terhadap anak belum optimal karena masih ditemukan aspek yang belum berjalan secara maksimal diantaranya pada dimensi aktor, pelembagaan, dan hubungan kekuasaan. Pertama, aktor belum melibatkan media massa. Kedua, koordinasi yang kurang optimal, karena tidak adanya petunjuk pelaksana, sehingga terdapat koordinasi yang saling melempar. Ketiga, terjadi pembagian tugas yang sama, belum terpenuhinya sumberdaya yang dibutuhkan karena tidak terjadwalnya pertemuan rapat koordinasi maupun kegiatan program

JEJARING KEBIJAKAN DALAM PELAKSANAAN KEBIJAKAN KOTA LAYAK ANAK (KLA) MELALUI PEROGRAM PERLINDUNGAN DAN PENANGANAN KORBAN KEKERASAN TERHADAP ANAK DI KOTA BANDUNG

This research describes an overview of the policy network in the implementation of Child Friendly City policies that focus on programs for the protection and handling of victims of violence against children in the city of Bandung which is a derivative of the Child Friendly City policy in cluster 5, namely special protection. This research is motivated by the existence of problems regarding the unintegrated process of implementing protection programs and handling victims of violence against children in the city of Bandung, the author's interest in researching the implementation of protection programs and handling victims of violence against children involving many actors from the Government, Non-Governmental Organizations, and the Business World. . The theory that is used as a reference in this research is according to Frans Van Waarden (1992), the policy network can be seen from seven dimensions, namely actors, function, structures, institutionalization, rules of conduct, power relations, and actor strategies. This study uses descriptive qualitative research methods The results of the research revealed that the program for the protection and handling of victims of violence against children was not optimal because there were still aspects that were not running optimally, including the dimensions of actors, structure, institutionalization and power relations. First, the actor has not involved the mass media. Second, Second, less than optimal coordination, because there are no implementing instructions, so coordination throwing each other. Third, the same tasks occur, the required resources have not fulfilled due to unscheduled coordination meetings and program activities.  Penelitian ini memberikan gambaran mengenai jejaring kebijakan dalam pelaksanaan kebijkan Kota Layak Anak yang berfokus pada program perlindungan dan penanganan korban kekerasan terhadap anak di Kota Bandung yang merupakan turunan dari kebijakan Kota Layak Anak pada klaster 5 yaitu perlindungan khusus. Penelitian ini dilatarbelakngi dengan adanya permasalahan mengenai tidak terintegrasinya proses pelaksanaan program perlindungan dan penanganan korban kekerasan terhadap anak di Kota Bandung, ketertarikan penulis dalam meneliti pelaksanaan program perlindungan dan penanganan korban kekerasan terhadap anak yang melibatkan banyak aktor baik dari Pemerintah, Lembaga Swadaya Masyarakat, dan Dunia Usaha. teori yang dijadikan acuan dalam penelitian ini ialah menurut Frans Van Waarden (1992), jejaring kebijakan dapat dilihat dari tujuh dimensi, yaitu Aktor, Fungsi, Struktur, Pelembagaan, Aturan Bertindak, Hubungan Kekuasaan, serta Strategi Aktor. Penelitian ini menggunakan metode penelitian kualitatif  deskriptif. Hasil penelitian mengungkapkan, program perlindungan dan penanganan korban kekerasan terhadap anak belum optimal karena masih ditemukan aspek yang belum berjalan secara maksimal diantaranya pada dimensi aktor, pelembagaan, dan hubungan kekuasaan. Pertama, aktor belum melibatkan media massa. Kedua, koordinasi yang kurang optimal, karena tidak adanya petunjuk pelaksana, sehingga terdapat koordinasi yang saling melempar. Ketiga, terjadi pembagian tugas yang sama, belum terpenuhinya sumberdaya yang dibutuhkan karena tidak terjadwalnya pertemuan rapat koordinasi maupun kegiatan program

PENGARUH PEMOTONGAN PAJAK PENGHASILAN (PPh) PASAL 21 TERHADAP GAJI PNS GOLONGAN IV DI DINAS KESEHATAN KOTA BANDUNG

The main objective of the research is to analyze the influence of Pemotongan PPh Pasal 21 to the civil servants rank IV salaries at Dinas Kesehatan Bandung. The descriptive method was employed in this research using quantitative approach. The data collection was used in this research was done by observations, interviews, documentations, and completed by literature study. The data which used was withholding PPh Pasal 21 and civil servants rank IV salaries, meanwhile, the technique used to analyze the data were the Pearson product Moment correlation analysis, normality test, coefficient of determination, and linear regression analysis. The result obtained from statistical is found that the increase of withholding income tax was always followed by salaries. The Pearson Product Moment obtained 0,910, bigger than 0,80, which then shows that withholding PPh Pasal 21 significant effect on civil servants rank IV salaries. The coefficient of determination result is  82,80%, it means that income tax cuts of article 21 influenced by civil servants rank IV salaries while the rest 17,2% influenced by other variables that is not described

Population of the Javan Gibbon (Hylobates moloch) in the Dieng Mountains, Indonesia: An updated estimation from a new approach

The Javan gibbon (Hylobates moloch) is endemic to the island of Java and its distribution is restricted from the western tip of Java to the Dieng Mountains in Central Java. Unlike the other known habitats that hold a large population of Javan gibbons, the Dieng Mountains have not been protected and experience various threats. This study, which was conducted in 2018 and 2021, aimed to provide an update of the current density and population size of Javan gibbons in Dieng after the most recent study in 2010 and to investigate their relationships with habitat characteristics (vegetation and elevation). The triangulation method and a new acoustic spatial capture-recapture method were used to estimate group density. A new approach for extrapolation, based on the habitat suitability model, was also developed to calculate population size. The results show that the Javan gibbon population in the Dieng Mountains has most likely increased. The mean group density in each habitat type was high: 2.15 groups/km2 in the low suitable habitat and 5.55 groups/km2 in the high suitable habitat. The mean group size (3.95 groups/km2, n = 20) was higher than those reported in previous studies. The overall population size was estimated to be 1092 gibbons. This population increase might indicate the success of conservation efforts during the last decade. However, more effort should be made to ensure the long-term future of this threatened species. Although the density significantly differed between habitat suitability types, it was not influenced by the vegetation structure or elevation. A combination of multiple variables will probably have a greater effect on density variation