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Arkus
Published by HM Publisher
ISSN : 20891393     EISSN : 28085035     DOI : https://doi.org/10.37275/arkus
Core Subject : Religion, Humanities, Health, Social,
Religion Humanities Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences
Arkus publishes original articles, article reviews, and case reports and is designed as a place of dissemination of information and scientific knowledge to develop human wealth. Arkus publishes all manuscripts in multidisciplinary fields (social sciences, sciences, technology, engineering, health, education, religion, law, economics and environmental).
Arjuna Subject : Umum - Umum
Articles 78 Documents
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Victimology Review of Online Gambling Perpetrators in the Perspective of Indonesian Criminal Law Alvan Rahfiansyah Lubis
Arkus Vol. 8 No. 2 (2022): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v8i2.182

Abstract

Victimology is a science used to study victims. Following its meaning Victimology comes from the Latin word victima which means victim and logos which means scientific knowledge or study. The ease of access to gambling websites lures many people to try and get involved with online gambling. This study aims to discuss the victimization review of online gambling perpetrators from the perspective of Indonesian criminal law. This research is sociological legal research. Victimology in this regard is defined as a scientific study of victimization, including the relationships between victims and offenders, the interaction between victims and the criminal justice system. In conclusion, gambling is not justified regardless of its form in terms of playing cards, lottery, or slot gambling. Everyone involved in gambling, whether as a bookie or a gambler, must face legal consequences related to his actions.
Factors Related Tax Avoidance on Food and Beverage Manufacturing Companies Listed in Indonesia Stock Exchange Period 2017-2020 Mutmainah
Arkus Vol. 8 No. 2 (2022): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v8i2.183

Abstract

Tax avoidance is an effort to reduce the burden of taxes paid but is carried out legally and ethically, and does not conflict with the applicable tax rules. This study aims to determine the factors that influence tax avoidance, with a focus on analyzing the variables of leverage, profitability, and capital intensity. The design of this research is analytic observational. The research subjects are manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange in 2017-2020. There were 11 companies that meet the sample criteria. The results of the analysis show that the mean + SD on the tax avoidance variable is 0.887+1.973. The mean + SD on the leverage variable is 0.498+0.622, the profitability variable is 0.913+2.781, and the capital intensity variable is 0.729+ 0.794. In conclusion, the factors of leverage, profitability, and capital intensity have no effect on tax avoidance in food and beverage manufacturing companies on the Indonesia Stock Exchange in 2017-2020.
Analysis of the Effect of Financing on the Profitability of Islamic Commercial Banking in 2016-2020 Aguk Triyanto; Imam Mukhlis
Arkus Vol. 8 No. 2 (2022): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v8i2.188

Abstract

This study was conducted to determine the effect of mudharabah, musyarakah, murabahah, and non-performing financing (NPF) financing on the profitability of sharia commercial banks registered with the Financial Services Authority (OJK) for the 2016-2020 period. The analysis used in this study uses vector error correction models (VECM) analysis techniques. The results of this study indicate that in the short term there is only one significant variable on return on assets (ROA), namely the NPF variable. Meanwhile, the results of the long-term analysis show that the mudharabah and NPF variables have a significant effect on ROA at the 5% level. Meanwhile, the musyarakah and murabahah variables have no significant effect on ROA. Meanwhile, the impulse response function (IRF) of the mudharabah, musyarakah and murabahah variables have a positive and negative effect, while the NPF variable has a negative effect. For FEVD the variable that has a major contribution to ROA is mudharabah financing, followed by murabahah and NPF, then the last contribution is the musyarakah variable.
Infaq Box Program (KOIN) in Improving the Role of Shodaqoh Based on Local Wisdom Qurrotu Ayniy; Imam Mukhlis
Arkus Vol. 8 No. 2 (2022): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v8i2.189

Abstract

Zakat, infaq, shadaqah and waqaf is an instrument used from the time of the Prophet and is one of the most effective instruments in overcoming economic problems. The government's step in developing the potential of the Islamic economy in Indonesia, which is based on a large Muslim population, is one of the early stages of the development of the Sharia system in Indonesia. The potential of ZISWAF has now been realized and has begun to be carried out both centrally and in the regions. UPZIS Lawang District is one of the non-profit regional institutions engaged in collecting infaq, shadaqah and zakat under LAZISNU Malang Regency. The motto of one day one thousand shadaqah gives its charm to the community. In addition, the collection of funds is carried out using methods that are not as common as other shodaqoh. The method used in this study is qualitative. Qualitative methods are used to see the community's knowledge of the institution and become a reference for assessing the opportunities and challenges in maximizing the potential of ZISWAF in the community. The existence of regional non-profit institutions can indirectly be one of the tools that can assist the government in the welfare of the surrounding community in various targeted fields.
The Effectiveness of the Sodaqoh Rosok Movement (GSR) Program by Lazisnu Batuaji Village, Ringinrejo District, Kediri Regency Agel Cahyo Putro; Imam Mukhlis
Arkus Vol. 8 No. 2 (2022): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v8i2.191

Abstract

Nowadays waste is a serious problem for the community, of course, there must be good waste management so that waste can be managed properly and usefully, one of the waste handling innovations implemented, namely the Shodaqoh (GSR).movement shodaqoh in the form of rosok or goods that are not used by Lazisnu, Batuaji Village, Ringinrejo District, Kediri Regency.it programs it easier for people to give alms and will certainly increase awareness in terms of giving alms and maintaining environmental cleanliness. The purpose of this study was to determine the effectiveness of the Shodaqoh Rosok Movement program in Lazisnu, Batuaji Village, Ringinrejo District, Kediri Regency. This type of research includes qualitative research The indicators used to measure effectiveness use the indicators proposed by Budiani, namely the accuracy of program targets, program socialization, program objectives, and program monitoring. The results of this study indicate that the Shodaqoh Rosok Movement (GSR) program in Lazisnu, Batuaji Village, Ringinrejo District, Kediri Regency has been running well and effectively. The results of the study show that the four indicators, namely, the accuracy of program targets, program socialization, program objectives, and monitoring have been effective. So that the Shodaqoh is feasible to continue to run so that it provides benefits for the environment and benefits in the fields of education, health, economy, and society.
Competitive Advantage of SMEs Through Innovation to Reach International Markets Ivan Armawan; Imam Mukhlis; Danardana Murwani
Arkus Vol. 9 No. 1 (2023): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v9i1.199

Abstract

This study aims to identify various characteristics related to competitive advantage in SMEs through innovation. This research is a scoping review using PRISMA. The stages in conducting a scoping review that must be carried out are the focus of the review, using the PEO framework (problem, exposure, and outcome), identification of relevant studies, process descriptions, and identification of literature with PRISMA flowcharts, data extraction, and mapping or scoping. The inclusion criteria used in selecting the scoping review study were publication of manuscripts in the last five years (2018-2022), nationally accredited and internationally indexed journals, original articles, and articles in Indonesian or English. The keywords used in the article search were "SME" OR "competitive advantage" OR "innovation" OR "culinary" AND "international market." SME product innovation must continue to be carried out in the face of current market competition to reach the international market, especially MSMEs engaged in traditional food or culinary. SMEs must innovate in products, namely innovation in shape, taste, color, and innovation in packaging. The role of using social media to introduce culinary products in the international market is an effective way to expand the market share of culinary SMEs in the international market.
The Role of Emotional Intelligence on the Development of Critical Thinking: A Study of Department of Accounting Students, Universitas Negeri Malang, Indonesia Sulastri; Miranti Puspaningtyas; Iva Khoiril Mala
Arkus Vol. 9 No. 1 (2023): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v9i1.281

Abstract

The accounting learning process requires students to have critical thinking skills. Critical thinking is called the process of making judgments based on analysis, interpretation, evaluation, inference, explanation, and reflection. Many factors influence critical thinking, one of which is emotional intelligence. Another factor that can influence critical thinking is conflict management. This study aimed to determine the role of emotional intelligence and the ability to manage conflict from students that affect critical thinking skills in learning activities. This study was an analytic observational study and used primary data obtained from interviews with respondents. A total of 75 respondents were included in this study. Data analysis was performed with the help of SPSS using multiple linear regression. Emotional intelligence has a positive and significant effect on critical thinking. This means that the higher the emotional intelligence of students, the higher their ability to think critically. Conflict management has no effect on critical thinking. This shows that even though students have good conflict management skills, this cannot affect students' critical thinking.
The COVID-19 Conundrum and the Lived Experiences of Indonesian Final Year University Students Aulia Rahmawati
Arkus Vol. 9 No. 1 (2023): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v9i1.292

Abstract

The overarching research on the COVID-19 pandemic is dominated by the science-medical research area. There is a lacuna of research addressing the social dimension of the pandemic in relation to everyday lives. This research has utilized Heideggerian hermeneutic phenomenology to address the question of “How do Indonesian final-year students deal with the pandemic, and how do they make sense of it through their lived experiences?”. Focus group discussions and in-depth interviews were generated in order to interview 24 final-year university students. The findings and discussion revealed that two major themes emerged: challenges and disappointments. The participants cited supervision problems along with unsupportive home situations and loneliness/isolation as the challenges during this pandemic. This research also explored the way in which a sense of disappointment lies within the displacement of their living events, such as the loss of a spatial identity which is represented by the university spaces, through to the missed chance of having a graduation ceremony. The COVID-19 pandemic is a spiraling conundrum wherein the physical dimension of health often eclipses the mental-psychological dimension. This research demonstrates that the lasting effect of the pandemic stretches beyond the materiality discourses of public health. The social dimensions of everyday living experiences should be taken into consideration by policymakers, including university boards, when formulating higher education policies during the pandemic.
Semiotic Analysis of KORPRI Batik Design “Bhumi, Nusa, Sagara” Latif Ahmad Fauzan
Arkus Vol. 9 No. 1 (2023): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v9i1.293

Abstract

As a cultural heritage, batik has become a symbol of Indonesia's wealth that is recognized internationally. Batik symbolizes local wisdom and contains many philosophical and social values in Indonesian culture. Batik has a long history and is often used for ceremonial and ritual purposes. However, along with its development, Batik is also used as the official uniform of organizations, including the Indonesian Civil Service Corps (KORPRI). The latest KORPRI batik design is called bhumi, nusa, sagara, with unique characteristics, such as colors and patterns inspired by national values. The symbols and meanings in batik designs are closely related to the study of Communication Studies, especially Semiotics which discusses signs and meanings in a message. This study aimed to describe the visual symbols and the meaning of the message in KORPRI batik bhumi, nusa, sagara. This research is qualitative research using semiotic analysis from Charles Sanders Pierce. The triangle semiotic model is used to analyze the visual elements in the KORPRI batik designs. The results of this study indicate that the KORPRI bhumi, nusa, and sagara Batik designs blend patterns from various regions in Indonesia, which have philosophical meanings from their respective cultures. In conclusion, the designs on KORPRI bhumi, nusa, sagara batik contain very strong local wisdom values and can become the identity of the Indonesian nation.
How to Improve the Propensity to Indebtedness of Shopee Paylater Gen Z Users? Arief Iswariyadi; Florentina Kurniasari; Hendy Tannady; Muhamad Aslan Kazhim
Arkus Vol. 9 No. 1 (2023): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v9i1.295

Abstract

Paylater payment methods in Indonesia can be financially harmful to society, especially the many cases of users, especially young people, who fail to pay their paylater. This research aimed to find the relationship between financial literacy, materialism, and compulsive buying to a propensity to indebtedness in Shopee gen-Z users. This study is casual research using a quantitative approach and is described descriptively. This study uses the population of generation Z Shopee Paylater users in Jabodetabek. The sample used was 170 generation Z Shopee Paylater users in Jabodetabek. Data was collected through a questionnaire. The analysis model used in this research is structural equation modeling (SEM). The results of the research that has been done state that there is an insignificant influence between financial literacy and propensity to indebtedness. Other results show a positive impact between materialism on the propensity to indebtedness, compulsive buying on propensity to indebtedness, and materialism on compulsive buying. In conclusion, financial literacy has a negative impact on materialism and compulsive buying.

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