Universitas Krisnadwipayana

This study aims to determine and analyze the influence of 1) the work environment on job satisfaction, 2) employee placement on job satisfaction, 3) the work environment on employee performance, 4) employee placement on employee performance, 5) the work environment on employee performance, 6) the work environment on employee performance through job satisfaction, and 7) employee placement on employee performance through job satisfaction. The study was conducted at the West Bekasi Pratama Tax Service Office with a sample of 92 respondents. The sampling technique used was saturated sampling. The data analysis methods used descriptive analysis and path analysis. The results of the study indicate that: 1) the work environment has a positive and significant effect on job satisfaction, 2) employee placement has a positive and significant effect on job satisfaction, 3) the work environment has a positive and significant effect on employee performance, 4) employee placement has a positive and significant effect on employee performance, 5) the work environment has a positive and significant effect on employee performance, 6). job satisfaction does not mediate the work environment on employee performance, and 7). job satisfaction does not mediate employee placement on employee performance

Kewajiban Pemberian nafkah anak oleh orang tua setelah perceraian berdasarkan Undang-Undang Nomor 1 Tahun 1974 Tentang Perkawinan dan Undang-Undang Nomor 35 Tahun 2014 tetang Perlindungan anak dalam Putusan 368/Pdt.G/2024/PA.Tgr. Tujuan Penelitian ini dikarenakan masih rendahnya kepatuhan orang tua terhadap kewajiban nafkah anak, optimalnya perlindungan hukum bagi anak yang ditelantarkan. Penelitian ini menggunakan yuridis-nomatif dengan pendekatan Undang-Undang, Konseptual dan Kasus. Hasil penelitian menunjukkan bahwa meskipun hukum positif telah menetapkan kewajiban ayah untuk menafkahi anak pasca perceraian, implementasinya di lapangan masih lemah akibat minimnya pengawasan dan sanksi. Studi kasus menunjukkan bahwa hakim menetapkan kewajiban nafkah secara tegas, namun pelaksanaannya tidak selalu efektif. Penelitian ini merekomendasikan reformasi hukum berupa penguatan sanksi pidana dan administratif bagi orang tua yang lalai, penerapan sistem pemotongan gaji otomatis, serta penguatan peran Lembaga negara seperti KPAI dan Dinas Sosial dalam mengawal pelaksanaan hak anak. Dengan pendekatan yang lebih komprehensif, diharapkan pemenuhan hak anak atas nafkah dapat terjamin secara berkelanjutan meskipun terjadi perceraian.

The rapid growth of digital devices in the telecommunications sector has become a major driver of the global economy. It is pushing Indonesia to adapt to increase national competitiveness towards the Vision of Golden Indonesia 2045. Digital communication innovations, such as 5G networks, the Internet of Things (IoT), and data-based services, play a crucial role in accelerating national economic transformation by increasing efficiency, connectivity, and productivity across sectors. Therefore, it is important to examine the extent to which telecommunications digitalization strengthens global competitiveness while reducing economic disparities between regions. This study uses a descriptive qualitative method, drawing on literature analysis, secondary data, and case studies in the digital finance sector, the manufacturing industry, and public services based on telecommunications technology. Empirical analysis shows that internet penetration in Indonesia has increased consistently during the 2022–2025 period, from around 67 percent in 2022 to 69 percent in 2023, then rising to 71 percent in 2024, and reaching around 72 percent in 2025. This trend reflects the continued growth in information technology adoption. National Gross Domestic Product (GDP) growth remained relatively stable at around 5 percent during the same period, with little variation. The study's findings indicate that telecommunications digitalization serves as a structural catalyst, accelerating economic transformation, expanding financial inclusion, improving public governance efficiency, and strengthening the competitiveness of the national industry. In conclusion, digital telecommunications innovation is a strategic foundation for Indonesia's more efficient, inclusive, globally competitive, and sustainable economic development.

This study explores the influence of transformational leadership, employee competence, and work motivation on the effectiveness of performance management at the National Nutrition Agency (BGN). As a new government agency that executes national priority programs in the field of nutrition, BGN faces challenges in terms of organization, human resource capacity, and accountability systems. The study uses an explanatory quantitative approach with a sample of 50 employees (proportional random sampling). Primary data were collected through a 1–5 Likert-scale questionnaire that had been tested for validity and reliability; secondary data were obtained from BGN performance reports. The analysis included classical assumption testing and multiple linear regression (SPSS). The results show that transformational leadership has a positive and significant effect on the effectiveness of performance management (β = 0.352; p < 0.01), motivation has a positive and significant effect (β = 0.298; p < 0.05), while competence has a positive but insignificant effect (β = 0.121; p > 0.05). Simultaneously, the three variables explain 61.3% of the variation in effectiveness (R² = 0.613). The findings indicate that strengthening leadership and motivation systems should be prioritized by BGN, while competency development strategies should be adjusted to have an impact on performance outcomes. This study recommends the development of leadership development programs, competency-based training, and a clearer reward system to strengthen BGN's performance management.

This study examines the need for regulating predatory pricing in Indonesia’s digital business. The rise of digital businesses, both marketplace-based and social media-based, has recently created a new phenomenon where large producers enter the market at prices significantly below the prevailing rates. This situation poses challenges, as these significantly lower prices offered by producers can threaten the sustainability of Micro, Small, and Medium Enterprises (MSMEs). Moreover, the absence of clear regulations regarding trading through social media at below-market prices could potentially lead to monopolies by large business actors. This study employs a normative juridical research method using legislative and conceptual approaches to analyse the adequacy of existing competition law in regulating predatory pricing within the digital economy. Relevant statutory instruments are examined alongside conceptual developments in predatory pricing theory to assess their applicability to digital market structures. Furthermore, this study integrates maslahah theory as a normative analytical framework to evaluate regulatory objectives in light of public interest, economic justice, and market sustainability. The findings demonstrate that regulating predatory pricing in digital markets is imperative to maintaining price stability, protecting MSMEs, and ensuring national economic resilience. More importantly, the study reveals that conventional predatory pricing standards require contextual adaptation to address the unique characteristics of digital platforms, including network effects, data-driven market power, and cross-subsidisation strategies. At the global level, this research contributes to the evolving discourse on digital competition law by offering a perspective from a developing economy with a strong MSME orientation. The integration of maslahah theory provides an alternative normative framework that complements law-and-economics approaches, offering comparative insights for policymakers and scholars seeking inclusive, ethical, and sustainable regulatory models for digital markets worldwide.

Criminal law in Indonesia grants law enforcement authorities the power to address violations, including the crime of murder. However, handling murder cases often faces challenges, particularly in terms of evidence and identifying the perpetrators. Technological advancements have driven the development of Scientific Crime Investigation (SCI) as a scientific approach that replaces conventional investigation methods by integrating various scientific disciplines to provide more accurate evidence. This study aims to examine the effectiveness of SCI in the investigation process and its alignment with applicable regulations. The research method employed is a normative juridical approach, referring to relevant laws and legal literature. The analysis results indicate that in Decision Number 39/Pid/2024/PT.YYK, the appellate panel of judges modified the death sentence previously imposed on the defendants in Decision Number 634/Pid.B/2023/PN.Smn to a life imprisonment sentence. This ruling suggests that the panel of judges did not adhere to Supreme Court Circular Number 05 of 1973, which regulates sentencing based on the gravity and nature of the crime.

This study aims todetermine the effect of other comprehensive income and leverageon real earnings management in manufacturing companies in thepharmaceutical sub-sector listed on the IDX for the period 2020-2024. This study uses a quantitative method, and the type of data used is secondary data. The population in this study is allmanufacturing companies in the pharmaceutical sub-sector listed on the IDX for the period 2020-2024, totaling 50 samples. Sampling in this study used the purposive sampling technique. The results of the studyconclude that partially, the disclosure of other comprehensiveincome has a significant negativeeffect on real earnings management, while leverage is not significant on realearnings management. Simultaneously, the disclosure of othercomprehensive income and leverage does not have a simultaneous effecton real earnings management. The implication for company managementis that it is expected to increase the transparency of financial reports as a whole andstrengthen the quality of financial reporting to maintain the trust of investors andother stakeholders.

Pengangkatan perangkat desa merupakan elemen krusial dalam penyelenggaraan pemerintahan desa yang berlandaskan asas legalitas, transparansi, dan akuntabilitas. Meskipun telah diatur secara jelas dalam Undang-Undang Nomor 6 Tahun 2014 tentang Desa dan Peraturan Menteri Dalam Negeri Nomor 67 Tahun 2017, dalam praktik masih banyak ditemukan pengangkatan perangkat desa yang tidak memenuhi prosedur hukum. Penelitian ini bertujuan untuk menganalisis implikasi hukum pengangkatan perangkat desa yang tidak sah terhadap keabsahan penerimaan hak keuangan yang bersumber dari Anggaran Pendapatan dan Belanja Desa (APBDes), serta bentuk pertanggungjawaban hukum yang dapat timbul. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual, serta didukung oleh kajian terhadap penelitian terdahulu. Hasil penelitian menunjukkan bahwa pengangkatan perangkat desa yang cacat prosedur mengakibatkan Surat Keputusan pengangkatan menjadi tidak sah dan secara langsung menggugurkan dasar hukum pemberian gaji, tunjangan, dan fasilitas dari APBDes. Kebaruan penelitian ini terletak pada penegasan bahwa hak keuangan perangkat desa merupakan hak derivatif yang sepenuhnya bergantung pada keabsahan keputusan administrasi pengangkatannya. Selain berimplikasi administratif, pengangkatan ilegal juga berpotensi menimbulkan pertanggungjawaban pidana apabila disertai penyalahgunaan wewenang, penggunaan dokumen palsu, atau menimbulkan kerugian keuangan desa. Oleh karena itu, diperlukan pengawasan yang lebih ketat dan penegakan hukum yang konsisten guna mewujudkan tata kelola pemerintahan desa yang berintegritas.

This study aims to determine and analyze bankruptcy predictions at PT. Matahari Department Store Tbk for the period of 2019-2024. This type of research is included in the quantitative descriptive research category. The research data source is the company's annual financial report data for the period of 2019 - 2024 which has been audited and can be accessed through the PT. Matahari Department Store Tbk. website: https://www.matahari.com/. The sampling technique used is purposive sampling. The analysis technique used in this study is the Altman Z-Score model using the ratio (Net Working Capital to Total Assets, Earnings Before Tax to Total Assets, Retained Earnings to Total Assets, Sales to Total Assets, and Total Equity to Total Assets) and the Grover model using the ratio (Working Capital to Total Assets and Earning Before Interest and Tax to Total Assets). The results of the analysis show that the model can adapt to the environment and economic conditions in Indonesia as an early warning system to mitigate the risk of bankruptcy in the future, so that management can immediately take preventive measures

Transformasi digital dalam administrasi pemerintahan menjadi tuntutan strategis dalam mewujudkan tata kelola pemerintahan yang efektif, transparan, dan akuntabel. Penelitian ini bertujuan untuk menganalisis implementasi manajemen kinerja Aparatur Sipil Negara (ASN) berbasis digitalisasi administrasi di Kementerian Sekretariat Negara Republik Indonesia, serta dampaknya terhadap efektivitas tata kelola pemerintahan. Metode penelitian yang digunakan adalah kualitatif deskriptif, dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan studi dokumentasi terhadap pejabat struktural serta staf pelaksana yang menggunakan sistem Piawai. Hasil penelitian menunjukkan bahwa penerapan sistem digital dalam manajemen kinerja ASN melalui Sistem Pemerintahan Berbasis Elektronik (SPBE) dan aplikasi Piawai telah meningkatkan efisiensi, transparansi, serta akuntabilitas proses penilaian kinerja. Digitalisasi administrasi membantu mempercepat proses pelaporan, mempermudah pemantauan real time, dan mengurangi tumpang tindih pekerjaan administratif. Namun, efektivitas implementasi masih menghadapi kendala berupa kesenjangan literasi digital ASN, keterbatasan integrasi antar sistem informasi, dan kurangnya evaluasi berbasis hasil (outcome). Secara konseptual, digitalisasi administrasi terbukti mendukung peningkatan kinerja ASN dan memperkuat prinsip Good Governance, terutama pada aspek efisiensi, transparansi, dan akuntabilitas publik. Oleh karena itu, dibutuhkan penguatan kompetensi digital ASN, integrasi sistem Piawai dengan SPBE nasional, serta kepemimpinan digital yang mampu mengoptimalkan teknologi sebagai instrumen reformasi birokrasi dan peningkatan kualitas tata kelola pemerintahan.