Universitas Tama Jagakarsa

This study aims to analyze the legal implications of the rejection of PT Asuransi Jiwasraya (Persero)'s annual report by shareholders on the protection of customers' rights to due claims. The rejection of the annual report indicates serious problems in corporate governance, including indications of manipulation of financial statements, violations of Good Corporate Governance principles, and the company's inability to fulfill contractual obligations to customers. The research method uses normative and empirical juridical approaches with analytical descriptive specifications, through the analysis of laws and regulations, legal literature, and related documents. The results show that the rejection of the annual report does not remove the company's obligation to pay customer claims, and the directors and commissioners can still be held legally liable. The customer as a creditor has the right to legal protection through a default lawsuit and other legal mechanisms. This research emphasizes the importance of strengthening effective supervision, accountability, and legal protection for customers in the Indonesian insurance industry to ensure legal certainty and public trust.

Construction project delays are one of the main problems in the construction service industry in Indonesia, which have an impact on increased costs, decreased work quality, and disruption to project completion schedules. The Penjaringan Flats Revitalization Project (Towers A, B, E, and F) in North Jakarta is one example of a project that experienced time constraints due to the complexity of implementation and external factors such as the Covid-19 pandemic. This study aims to identify the factors that influence delays in the Penjaringan Flats Revitalization Design-Build Integrated Construction Services project. The research method used is a qualitative approach with descriptive analysis based on field data, supervision reports, meeting minutes, and project documentation during the 2019–2021 period. The results of the study show that there are nine main variables causing delays, namely situational factors, managerial factors, contract and document scope, planning and scheduling, materials, labor, site characteristics, control, and the Covid-19 pandemic. Of these nine variables, the five dominant factors that significantly influenced delays were cost factors, unexpected events, the experience of supervisors or field managers, and communication between contractors and consultants and between owners and contractors. The conclusion of this study confirms that cost efficiency, external risk management, and good communication and workforce competence are key factors in preventing construction project delays in the future.

Copyright is an essential instrument within the Intellectual Property Rights (IPR) system, providing legal protection for works of art, literature, and science, including the economic and moral rights of the creator. In Indonesia, copyright regulation has evolved from Law No. 6 of 1982 to Law No. 28 of 2014, which affirms that copyright arises automatically based on the declarative principle and grants creators exclusive rights to exploit, use, and derive economic benefits from their works. This study employs a normative legal method by examining primary, secondary, and tertiary legal materials, including relevant legislation and court decisions. Copyright protection plays a crucial role in ensuring that creators receive recognition, control, and economic benefits from their works. The use of artistic works for commercial products without permission, such as the silhouette sketch of the “Tugu Selamat Datang” by PT Martina Berto Tbk, constitutes a violation of the creator’s economic and moral rights. Law No. 28 of 2014 emphasizes that copyright arises automatically once a work is realized, so any adaptation or use of a work still requires permission from the rights holder. The analysis indicates that copyright protection is vital for preventing unilateral exploitation of artistic works, ensuring legal certainty for creators, and promoting compliance within the creative industry

Studi ini bertujuan mengeksplorasi keterkaitan antara fenomena perbandingan sosial dan tingkat kecemasan sosial di kalangan mahasiswa yang aktif menggunakan platform Instagram di Universitas Tama Jagakarsa. Perbandingan sosial diukur menggunakan kerangka teoritis Buunk & Gibbons (1999) yang menjelaskan kecenderungan individu membandingkan capaian, kondisi, dan pengalaman pribadi mereka. Sementara itu, kecemasan sosial diukur menggunakan instrumen Social Anxiety Scale for Social Media Users (SAS-SMU) yang dikembangkan Alkis (2017) berdasarkan teori Leary, dirancang khusus untuk mengukur kecemasan di konteks media sosial. Penelitian melibatkan 110 mahasiswa yang dipilih melalui teknik random sampling. Analisis data dilakukan menggunakan metode Pearson Product Moment dengan bantuan perangkat lunak SPSS versi 25.0. Hasil analisis mengindikasikan adanya korelasi positif yang signifikan antara perbandingan sosial dengan kecemasan sosial pada mahasiswa pengguna Instagram angkatan 2021 di Universitas Tama Jagakarsa. Temuan ini menunjukkan bahwa intensitas perbandingan sosial yang lebih tinggi berkorelasi dengan peningkatan tingkat kecemasan sosial.

The purpose of this research is to examine the relationship between the food and beverage industry's Net Profit Margin (NPM), the Current Ratio (CR), and Inventory Turnover (ITO) for businesses listed on the Indonesia Stock Exchange from 2019 to 2023. Using secondary data culled from firm financial filings, this research employs a quantitative technique. Using a nonprobability sample approach that relies on the availability of financial reports throughout the research period, this study covers all enterprises in the food and beverage industry as its research population. A total of twenty-one businesses make up the study sample. In order to analyze the data, we utilized SPSS version 26 for multiple linear regression analysis, which was followed by descriptive statistics and classical assumption tests. While Inventory Turnover does have a favorable and substantial influence on Net Profit Margin, the research found that the Current Ratio did not have a meaningful effect at all. At the same time, the Net Profit Margin is heavily influenced by the Current Ratio and Inventory Turnover. With an Adjusted R Squared value of 0.132, we can see that the two independent variables only account for 13.2% of the variance in Net Profit Margin; the remaining variation is due to factors not included in our study. This research shows that, when it comes to boosting profits, inventory management efficiency is more significant than cash on hand. In addition to helping management think about ways to boost the company's bottom line, this research should add to the growing body of knowledge on the topic.

Penelitian ini bertujuan untuk menganalisis secara komprehensif pengaruh literasi keuangan, literasi akuntansi, dan literasi digital terhadap kinerja Usaha Mikro, Kecil, dan Menengah (UMKM). Populasi penelitian mencakup seluruh pelaku UMKM yang beroperasi di wilayah kota Jakarta Selatan, yang memiliki peran strategis dalam perekonomian perkotaan. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif, dengan pengumpulan data primer melalui kuesioner yang disebarkan kepada pelaku UMKM. Teknik pemilihan sampel dilakukan menggunakan metode simple random sampling agar setiap anggota populasi memiliki kesempatan yang sama untuk terpilih. Jumlah sampel yang ditetapkan dalam penelitian ini sebanyak 100 responden, yang dipilih sesuai dengan kriteria yang telah ditentukan agar data yang diperoleh representatif. Analisis data dilakukan dengan menggunakan regresi linier berganda untuk melihat pengaruh parsial maupun simultan antara variabel literasi terhadap kinerja UMKM. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh positif dan signifikan terhadap peningkatan kinerja UMKM. Literasi akuntansi juga menunjukkan pengaruh positif, tetapi tidak signifikan terhadap kinerja UMKM, sementara literasi digital terbukti berpengaruh positif dan signifikan terhadap kinerja UMKM. Secara simultan, ketiga variabel literasi ini terbukti secara bersama-sama dapat berpengaruh positif dan signifikan terhadap kinerja UMKM, dengan perolehan nilai koefisien determinasi sebesar 0,417 atau 41,7%. Temuan ini menunjukkan bahwa literasi keuangan, literasi akuntansi, dan literasi digital mampu menjelaskan variasi kinerja UMKM sebesar 41,7%, sedangkan sisanya dipengaruhi oleh faktor lain di luar variabel penelitian. Hasil penelitian diharapkan menjadi dasar bagi kebijakan dan strategi peningkatan kapasitas literasi UMKM agar dapat bersaing secara berkelanjutan di era ekonomi digital.

Ketidaksinkronan pertanggungjawaban pidana notaris dalam tindak pidana korupsi kredit perbankan dengan studi kasus Putusan Nomor 42/Pid.Sus-TPK/2022/PN Medan. Kasus ini menunjukkan bahwa notaris kerap ditarik sebagai pihak yang bertanggung jawab dalam penyimpangan kredit meskipun kewenangannya hanya bersifat administratif dan tidak terkait dengan evaluasi kelayakan kredit maupun pencairan dana yang merupakan kewenangan bank. Penuntutan terhadap notaris dinilai tidak sejalan dengan teori pertanggungjawaban pidana yang mensyaratkan adanya perbuatan melawan hukum, kesalahan (mens rea), hubungan kausalitas, serta keterlibatan aktif pelaku. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan, pendekatan kasus, dan pendekatan konseptual. Hasil penelitian menunjukkan bahwa penarikan notaris sebagai terdakwa dalam perkara korupsi sering disebabkan oleh salah tafsir terhadap batas kewenangan notaris dan perluasan konsep kausalitas yang tidak tepat. Putusan Pengadilan Tipikor Medan yang membebaskan notaris menegaskan bahwa pembuatan akta dan cover note tidak dapat dianggap sebagai bagian dari tindak pidana korupsi tanpa bukti keterlibatan aktif maupun niat jahat. Penelitian ini merekomendasikan perlunya harmonisasi regulasi dan pedoman teknis bagi penegak hukum guna mencegah kriminalisasi profesi notaris dan memastikan penerapan pertanggungjawaban pidana sesuai dengan asas geen straf zonder schuld.

Penelitian ini bertujuan untuk mengetahui pengaruh beban kerja dan stress kerja terhadap kinerja karyawan di Perusahaan X. Penelitian ini menggunakan metode kuantitatif yang dilakukan dengan 100 responden. Sampel diambil dengan metode purposive sampling. Hasil penelitian beban kerja menunjukkan nilai thitung > ttabel (8,455 > 1,661) dan nilai sig α 0,000 < 0,05, hal tersebut menunjukkan bahwa terdapat pengaruh positif dan signifikan antara beban kerja terhadap kinerja karyawan. Selanjutnya variabel stres kerja nilai thitung < dari ttabel (-1,892 < 1,661) dengan nilai sig α 0,061 > 0,05, hal tersebut menunjukkan bahwa terdapat pengaruh negatif dan tidak signifikan antara stres kerja terhadap kinerja kinerja karyawan. Sedangkan hasil uji secara simultan menunjukkan nilai Fhitung > Ftabel (39,467 > 3,09), artinya terdapat pengaruh positif dan signifikan secara bersama sama antara variabel independen terhadap variabel dependen dengan nilai sig 0,000 < 0,05. Berdasarkan hasil penelitian terdapat pengaruh positif dan signifikan antara beban kerja dan stres kerja terhadap kinerja karyawan secara simultan.

This study aims to analyze the impact of digitalization, green innovation, and tax incentives on MSME performance with government policy ‎as a moderating variable. Digitalization is expected to improve operational efficiency, green innovation supports the development of environmentally friendly products, and tax incentives provide financial encouragement for MSMEs to transform toward sustainable business practices. This research uses primary data obtained through questionnaire distribution to MSME actors in Jakarta and Bogor. The ‎sample size was determined using Hair et al.’s (2022) approach. Data analysis was conducted using the Structural Equation Modeling–Partial ‎Least Squares (SEM-PLS) method to test both direct effects and the moderating role of government policy. Research results show that only ‎the green product innovation variable has a significant impact on MSME performance. Meanwhile, digitalization and tax incentives do not ‎provide meaningful effects on MSME performance improvement. Furthermore, government policy is also not proven capable of moderating ‎the relationship between independent variables and MSME performance. These findings confirm that green product innovation is a key ‎factor in driving MSME performance, while support from digitalization, tax incentives, and the role of government policy have not yet ‎provided the real impact as expected‎.

This study analyzes the budget efficiency of the Mamminasata Bypass Road and Bridge Construction Project Segment I and II using the Cost Performance Index (CPI) from the Earned Value Management (EVM) method. This project has a contract value of IDR 139.90 billion and an implementation period from November 2022 to March 2024. The data used is secondary data in the form of monthly progress reports, financial statements, and contract documents. The parameters analyzed included Planned Value (PV), Earned Value (EV), Actual Cost (AC), CPI, Cost Variance (CV), and Schedule Performance Index (SPI). The results showed an average CPI value of 0.99, which indicates excellent budget efficiency with a cost overrun of only 0.99%. CPI fluctuations over the course of the project are relatively minimal, indicating the stability of cost performance. Multiple regression analysis identified four significant factors that affect budget efficiency, namely soil conditions (β = -0.412, p = 0.005), design changes (β = -0.289, p = 0.010), volume changes (β = -0.198, p = 0.043), and price escalation (β = -0.367, p = 0.001), with the regression model having R² = 0.847. A comparison of budget efficiency between Segments I and II showed no significant difference (p-value = 0.682), with Segment I CPI 0.990 and Segment II 0.989. This study contributes to the implementation of EVM in road projects in Indonesia and recommends the use of CPI as an effective monitoring tool for controlling the cost of infrastructure projects.