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<![CDATA[PENENTUAN HAK MEWARIS ANAK YANG LAHIR DARI PERKAWINAN BEDA AGAMA DITINJAU DARI HUKUM ISLAM DAN HUKUM PERDATA ]]>
<![CDATA[Pujiono Pujiono]]>
<![CDATA[ SOL JUSTICIA Vol 3 No 1 (2020): SOL JUSTICIA ]]>
Publisher : <![CDATA[Program Studi Magister Ilmu Hukum Universitas Kader Bangsa ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui bagaimanakah keabsahan perkawinan beda agama menurut Undang- undang Perkawinan dan bagaimanakah hak mewaris anak yang lahir dari perkawinan beda agama Penelitian ini merupakan penelitian hukum normatif yang bersifat preskriptif dan teknis atau terapan. Pendekatan penelitian menggunakan pendekatan undang-undang dan pendekatan kasus. Jenis data penelitian adalah data sekunder dengan bahan hukum primer dan bahan hukum sekunder. Teknik pengumpulan data berupa studi kepustakaan dan teknik analisis data yang digunakan bersifat deduktif. Hasil penelitian ini menjelaskan bahwa setiap agama tidak mensahkan perkawinan beda agama, karena semua agama menginginkan umatnya untuk menikah dengan yang seagama. Karena semua agama mensyaratkan calon suami isteri harus satu agama maka dapat disimpulkan bahwa perkawinan beda agama menurut undang-undang perkawinan adalah perkawinan yang tidak sah. Perkawinan beda agama adalah perkawinan di mana kedua calon suami isteri tidak seiman pada saat perkawinan dilangsungkan, maka berdasarkan Pasal 2 ayat (1) perkawinan beda agama adalah perkawinan yang tidak sah dan Anak-anak yang dilahirkan dalam perkawinan beda agama adalah anak tidak sah karena perkawinan orang tuanya bukan perkawinan yang sah. Sehingga anak tersebut tidak mempunyai hubungan hukum dengan ayahnya melainkan hanya dengan ibu dan keluarga ibunya saja hal ini sesuai dengan Pasal 100 Kompilasi Hukum Islam dan Pasal 43 ayat (1) Undang-Undang Perkawinan. Hal ini juga terkait masalah kewarisan dimana si anak tidak mendapatkan hak mewaris dari ayahnya tetapi hanya dengan ibunya saja.]]>
<![CDATA[Rasionalisasi Peran Biochar dan Humat terhadap Ciri Fisik-Kimia Tanah ]]>
<![CDATA[Wanti Mindarti]]>;
<![CDATA[Purnomo Edi Sassongko]]>;
<![CDATA[Uswatun Khasanah]]>;
<![CDATA[Pujiono Pujiono]]>
<![CDATA[ Folium : Jurnal Ilmu Pertanian Vol 2, No 1 (2018): Folium : Jurnal Ilmu Pertanian ]]>
Publisher : <![CDATA[Universitas Islam Malang ]]>
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DOI: 10.33474/folium.v2i1.1002
<![CDATA[Kontradiksi peran biochar dan humat terhadap kesuburan tanah banyak didiskusikan. Diantara keduanya, mana yang lebih rasional memperbaiki kesuburan tanah akan direkomendasikan sebagai bahan alternatif. Tujuan penelitian untuk mengkaji potensi campuran biochar dan asam humat dalam memperbaiki sifat fisik dan kimia tanah-tanah marginal. Metode penelitian meliputi identifikasi dan karakterisasi biochar dan asam humat dari jerami padi serta dampaknya terhadap kemantapan agregat, nilai pH, C-organik, serta kandungan NPK tanah-tanah marginal. Biochar jerami dibuat dengan membakar jerami hingga berwarna hitam namun tidak menjadi abu. Humat diekstrak dari kompos jerami padi dengan NaOH 0.1N dan H2SO4 hingga pH 6. Biochar dan humat dikarakterisasi terhadap nilai KTK, C-Organik,dan pH. Amelioran yang mempunyai nilai KTK dan C-organik tinggi sangat berpotensi memperbaiki pH, C-organik, dan P tersedia tanah masam dan tamah salin. Komposisi campuran Biochar dan humat yang lebih tinggi memberi pengaruh yang lebih baik terhadap peningkatan kandungan hara dibanding campuran dengan komposisi yang sama.Kata kunci : asam humat, biochar, kesuburan tanah, tanah marginal]]>
<![CDATA[Analysis of Operating Cash Flow (CFO) and Profit Management Using the Modified Jones Model in the Consumer Goods Industry towards Stock Prices in the Indonesia Stock Exchange, 2001-2020 ]]>
<![CDATA[Farah Anisa]]>;
<![CDATA[Pujiono Pujiono]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i2.5277
<![CDATA[This study aims to examine the usefulness of making decisions about the effect of operating cash flow and earnings management on stock prices in consumer goods industry companies according to conditions in 2001-2020 which are listed on the Indonesia Stock Exchange (IDX) through annual financial reports (Annual Report) and ICMD (Indonesian Capital Market Dictionary). Earnings management is carried out if the company takes advantage of the accounting policies of the consumer goods industry company. This study uses a modified Jones model approach in determining earnings management practices. Furthermore, the sampling technique used is purposive sampling and the data analysis technique uses SPSS to test multiple regression linear analysis. The results showed that operating cash flow had an effect on stock prices according to the year of research, while earnings management had no effect on stock prices. Thus, this research can be used by investors as an information in making investment decisions. The recommendation from this study is that further research can also distinguish pre-IFRS, IFRS transition and full IFRS years.]]>
<![CDATA[Effectiveness of Collaborative Governance Management of Public Complaints Based on Electronic Communication Media In Central Java Provincial Government ]]>
<![CDATA[Dhoni Widianto]]>;
<![CDATA[Pujiono Pujiono]]>;
<![CDATA[Retno Sunu Astuti]]>;
<![CDATA[Wijayanto Wijayanto]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v4i4.3316
<![CDATA[This study aims to describe the effectiveness of Collaborative Governance in managing public complaints based on electronic communication media in the Central Java Provincial Government for 3 (three years, 2017, 2018, and 2019. This research method uses descriptive qualitative methods. The location of this research is in the Central Java Provincial Government conducted at the Department of Communication and Informatics of Central Java Province. The results of the study conclude that this collaboration has not been effective, such as the lack of commitment from other stakeholders outside the Central Java Provincial SKPD such as Regency/City Governments, vertical agencies, BUMN, and BUMD. Then the limited authority of the Provincial Government of Java Central to the Regency/City Government, vertical agencies, BUMN, and BUMD, resulting in the completion of follow-up on community complaints is still low.The governance of handling public complaints by stakeholders is unclear, lack of accountability and responsibility from stakeholders other than S. KPD of Central Java Province and the supervisory team has not yet been formed to control the follow-up to the handling of complaints in the field.]]>
<![CDATA[PERBEDAAN WAKTU KONTAK KARBON AKTIF TERHADAP PENURUNAN KADAR AMONIA PADA LIMBAH CAIR DOMESTIK ]]>
<![CDATA[Alvi Adi Pradana]]>;
<![CDATA[Pujiono Pujiono]]>;
<![CDATA[Bambang Yulianto]]>;
<![CDATA[Tati Ruhmawati]]>
<![CDATA[ JURNAL RISET KESEHATAN POLTEKKES DEPKES BANDUNG, Online ISSN 2579-8103 Vol 11 No 1 (2019): Jurnal Riset Kesehatan Poltekkes Depkes Bandung ]]>
Publisher : <![CDATA[Poltekkes Kemenkes Bandung ]]>
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DOI: 10.34011/juriskesbdg.v11i1.734
<![CDATA[Limbah Cair domestik yang berasal dari air buangan kamar mandi (black water dan grey water), air wudhu dan air buangan bekas cuci peralatan makanan. Hasil pemeriksaan laboratorium kualitas air limbah domestik secara kimia didapatkan parameter amonia (NH3-N) sebesar 56,20 mg/l, hasil tersebut melebihi standar baku mutu kandungan amonia sebesar 10 mg/l sesuai dengan Peraturan Menteri Lingkungan Hidup dan Kehutanan Nomor 68 Tahun 2016 tentang Baku Mutu Air Limbah Domestik. Penelitian ini bertujuan untuk mengetahui efisiensi dan persentase rata-rata penurunan kadar amonia. Jenis penelitian ini adalah semu eksperimen dengan desain penelitian pretest-postest with control, dimana terdapat 3 perlakuan perbedaan waktu kontak karbon aktif 20 menit, 40 menit dan 60 menit dengan pengulangan sebanyak 6 kali. Populasi pada penelitian ini adalah seluru limbah cair domestik dan sampelnya adalah limbah cair domestik dari effluent. Berdasarkan hasil penelitian, persentase rata-rata penurunan kadar amonia pada perlakuan waktu kontak 20 menit adalah 49,87%, perlakuan 40 menit adalah 63,28% dan perlakuan 60 menit adalah 75,46%. Untuk waktu yang efisien dalam menurunkan kadar amonia pada limbah cair domestik dengan menggunakan metode adsorpsi menggunakan media karbon aktif adalah waktu kontak 60 menit karena memiliki persentase penurunan hingga 85,52%.]]>
<![CDATA[Penggunaan Model Pembelajaran Kooperatif Tipe Jigsaw untuk Meningkatkan Minat dan Hasil Belajar IPS Siswa Kelas VI SDN 1 Tameng Tahun 2018/2019 ]]>
<![CDATA[Pujiono Pujiono]]>
<![CDATA[ Social, Humanities, and Educational Studies (SHES): Conference Series Vol 3, No 4 (2020): Social, Humanities, and Educational Studies (SHEs): Conference Series ]]>
Publisher : <![CDATA[Universitas Sebelas Maret ]]>
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DOI: 10.20961/shes.v3i4.55676
<![CDATA[The purpose of this study is to explain the learning process using the Jigsaw type cooperative model to increase the interest and learning outcomes IPS of sixth graders at SDN 1 Tameng in 2018/2019. This research is a quantitative research. This research is designed in 2 cycles, each cycle includes stages: planning, implementation, observation, and reflection. The data on the written test of learning outcomes were analyzed until the results could reach the limit of completion, namely a minimum average of 75, a minimum of 80% of students scored 75 or more as the limit for completion of the written test of learning outcomes. The research carried out obtained the results of the average student interest in the initial condition of 59,33%, in the final condition it became 81%. The learning outcomes test in the initial condition was 67.08 with a completeness level of 41.67%, in the final condition, the average was 81.67 with a completeness level of 83,33%. Based on the actions, it can be concluded: The implementation of the learning process according to the steps of the Jigsaw cooperative model can increase the interest and learning outcomes IPS of sixth graders at SDN 1 Tameng in 2018/2019.]]>
<![CDATA[Pengaruh Kualitas Akrual terhadap Keputusan Investasi dengan Kualitas Audit Multidimensi sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2018) ]]>
<![CDATA[Aditya Ari Rachman]]>;
<![CDATA[Pujiono Pujiono]]>
<![CDATA[ JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 1 No 1 (2021): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Enrekang ]]>
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<![CDATA[This study aims to analyze the effect of accrual quality on investment decisions with audit quality as a moderating variable. Accrual quality is measured using the Modified Jones model. Investment decisions are measured using the window period method of the company's daily share price for the March-April period. Audit quality is measured by the Audit Quality Metric Score (AQMS) method which includes the dimensions of competence and independence. The research sample is a manufacturing sector company listed on the Indonesia Stock Exchange for the period 2014-2018, with the regression model used in this study is Moderated Regression Analysis (MRA). The results of this study prove that investment decisions are influenced by accrual quality. Investors need information on the quality of accruals to help make investment decisions. This is done in order to avoid risks when the company performs earnings management practices. The next results show that audit quality acts as a provider of accountable external information, not as a moderator for the relationship between accrual quality and investment decisions. Thus, the AQMS audit quality can be said to be a Predictor Moderator.]]>
<![CDATA[Pengaruh Manajemen Laba Terhadap Penghindaran Pajak ]]>
<![CDATA[Prestasila Esa Hariseno]]>;
<![CDATA[Pujiono Pujiono]]>
<![CDATA[ JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 1 No 1 (2021): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Enrekang ]]>
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<![CDATA[This study aims to examine the effect of Earnings Management and Enterprise Ownership on Tax Avoidance. Earnings management can occur because the enterprise's management wants to take advantage of accounting policies in accordance with the character of the assets owned by the enterprise. Tax Avoidance can occur when companies take advantage of loopholes in tax rules to relieve a enterprise’s taxes. Agency Theory is used to examine the effect of Earnings Management on Tax Avoidance. Positive Accounting Theory is used to examine the effect of Enterprise Ownership on Tax Avoidance. This study uses the Modified Jones Model approach in determining earnings management proxy and uses the Effective Tax Rate (ETR) approach to measure Tax Avoidance. The population of this study were 168 manufacturing companies listed on the Indonesia Stock Exchange during 2014-2018 and the sample selection was carried out through purpose sampling with a total sample of 73 companies. This study was tested using descriptive statistics, multiple linear regression, T test, and R test. The implication of this research is that tax becomes one of the deduction elements in the context of management who wants to optimize company profits, by utilizing the grey area in tax regulations and accounting standards that will be used by companies to carry out tax avoidance as effectively as possible.]]>
<![CDATA[Topeng Panji Profil Satria, Raksasa, Dan Dewi Sebagai Sumber Rekonstruksi Pendidikan Karakter: Kajian Semiotika Rupa ]]>
<![CDATA[Slamet Subiyantoro]]>;
<![CDATA[Pujiono Pujiono]]>;
<![CDATA[Kristiani Kristiani]]>;
<![CDATA[Dwi Maryono]]>;
<![CDATA[Yasin Surya Wijaya]]>
<![CDATA[ Jantra. Vol 15 No 1 (2020): Juni ]]>
Publisher : <![CDATA[Balai Pelestarian Nilai budaya Daerah Istimewa Yogyakarta ]]>
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DOI: 10.52829/jantra.v15i1.127
<![CDATA[Panji masks represent faces of figures in the Panji legend. This study is focused on exploring the values of character education in Panji mask structure of knights, giants, and ladies characters from Semiotics perspective as a source of character education reconstruction. The study was conducted descriptively and qualitatively. Data in the from of information were obtained from key informants, places or events, and documents or archives related to Panji Mask. The data were collected through indepth interview techniques, participatory observation, and analysis of documents or archives. The data validity was tested by source triangulation and review informant techniques.The data were analyzed by an interactive analysis model consisting of three stages: data reduction, data presentation, and data verification. The result of the study shows that in the Panji Mask structure of knights, giants, and ladies characters reflect excellent character education values to reconstruct the nation character. This study is important and beneficial as the results suggested by the research might be contributive for the nation character building completing the other researches’ result which mainly focus on Panji Mask in performing arts.]]>
<![CDATA[HUBUNGAN PENGGUNAAN APD, KEBIASAAN MEROKOK, KEBIASAAN OLAHRAGA, DAN KADAR DEBU YANG TERHIRUP TERHADAP TERJADINYA GANGGUAN FUNGSI PARU PADA PEKERJA ]]>
<![CDATA[Pujiono Pujiono]]>
<![CDATA[ JURNAL RISET KESEHATAN POLTEKKES DEPKES BANDUNG, Online ISSN 2579-8103 Vol 15 No 1 (2023): Jurnal Riset Kesehatan Poltekkes Depkes Bandung ]]>
Publisher : <![CDATA[Poltekkes Kemenkes Bandung ]]>
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DOI: 10.34011/juriskesbdg.v15i1.2211
<![CDATA[Lingkungan kerja pekerja dapat mempengaruhi kondisi kesehatannya. Jika persyaratan lingkungan kerja tidak terpenuhi, maka dapat menimbulkan risiko terjadinya salah satu penyakit akibat kerja yang umum dialami, yaitu gangguan fungsi paru. Debu yang masuk melalui saluran pernapasan dan masuk ke paru-paru dapat mengakibatkan gangguan fungsi paru. Gangguan fungsi paru dapat menyebabkan masalah pernapasan dan tentunya mempengaruhi fungsi paru-paru. Penelitian ini menggunakan desain cross-sectional. Sampel penelitian terdiri dari 90 pekerja di industri yang terpapar debu di udara yangdipilih secara random sampling. Data penggunaan alat pelindung diri (APD), kebiasaan merokok, dan kebiasaan olahraga digunakan kuesioner, sedangkan pengukuran dilakukan untuk mendapatkan tingkat debu yang dihirup. Hasil analisis data menunjukkan adanya hubungan yang signifikan antara penggunaan APD dengan tingkat debu yang terhirup dengan terjadinya gangguan fungsi paru di kalangan pekerja di industri, sedangkan tidak ditemukan hubungan yang signifikan antara kebiasaan merokok dan kebiasaan olahraga dengan terjadinya gangguan fungsi paru di kalangan pekerja di industri. APD menjadi syarat utama digunakan bagi pekerja.]]>
