Tujuan tulisan ini untuk mengkaji Aspek hukum dalam bisnis, dalam hal apa saja yang menajdi kerangka aspek hukum dalam bisnis.Diantaranya adalah harus mengetahui latar belakangnya dibentuknya aspek hukum bisnis, tujuan hukum bisnis, manfaat hukum bisnis, ruang lingkup hukum bisnis, sumber hukum bisni,teori-teori hukum tentang bisnis, obyek dan subyek hukum bisnis, isi kaidah hukum dalam aspek hukum bisnis, pembidangan dan pengelompokan dan pengklasifikasin aspek hukum dalam bisnis. Oleh karena itu hasil penulisan ini menjelaskan semua dari aspek-aspek hukum bisnis secara menyeluruh dan dapat disimpulkan bahwa aspek hukum bisnis merupakan salah satu ilmu pengetahuan yang sangat luas cakupannya.
Performance-based budgeting on the local government focuses on achieving public sector performance that is not only assessed from its financial aspects such as ratios and budget realization, but also includes non-financial aspects such as the use of performance indicators and assessment of community satisfaction levels. One of them is budget ratcheting. This study aims to determine the effect of the budget ratcheting on the performance of the local government of Baubau City in terms of financial and non-financial aspects. The population was the local government of Baubau City that published financial statements from 2014 to 2016 and sampling method was through judgment sampling, namely the selection of samples with consideration of convenience. Data collection was done through direct observation and nonparticipant observation. This study uses descriptive and inferential analysis. The results indicate that Correlation Coefficient (R) was obtained at 0.871 meaning there is a correlation between budget ratcheting on the performance. It was due to increase in the planned budget and expenditure based on the realization of the costs obtained in the budget and expenditure in the previous period. Thus, the local government performance of Baubau City during 2014 to 2016 from the financial and non-financial sectors showed good conditions.
Kegiatan kemitraan masyarakat ini bertujuan untuk penerapan sistem informasi perpustakaan berbasis web sekaligus mempersiapakan sumber daya manusia yang akan berperan dalam sistem ini khususnya petugas perpustakaan sekolah SMK BP Subulul Huda Kembangsawit Kebonsari Madiun. Sistem informasi perpustakaan ini menggunakan database sebagai tempat untuk menyimpan data agar data yang dimasukan dapat tersimpan dan tersusun secara rapi, keamanan data terjamin, serta akses data dapat dilakukan dengan cepat, dan akurat. Sistem informasi yang dikembangkan berisi fungsi-fungsi yang disesuaikan dengan kegiatan-kegiatan yang ada di perpustakaan SMK BP Subulul Huda Kembangsawit Kebonsari Madiun.
Tujuan Penulisan dari artikel ini adalah untuk mengetahui sumber hukum dalam hukum bisnis. Adapaun Sumber Hukum Materil Sumber hukum materil adalah tempat dari mana materi hukum itu diambil, merupakan faktor yang mempengaruhi terbentuknya hukum. Adapun sumber hukum materil bisa seperti hubungan sosial, kekuatan politik, situasi sosial ekonomi, keadaan geografis, tradisi dan penelitian ilmiah. Sumber Hukum Formil adalah tempat dari mana suatu peraturan memperoleh kekuatan hukum, atau tempat dimana hukum dapat ditemukan, berkaitan dengan bentuk atau cara yang menyebabkan peraturan hukum formal berlaku. Adapun sumber hukum materil bisa seperti Undang-Undang, Kebiasaan masyarakat adat, Traktat/Perjanjian Internasional (perjanjian yang diadakan antara 2 negara atau lebih, traktat hanya berlaku setelah diratifikasi oleh presiden melalui DPR), Yurisprudensi (putusan hakim terdahulu yang telah in kracht dandi ikuti oleh hakim kemudian mengenai masalah yang sama) danDoktrin (pendapat para ahli hukum).
Fraud is a factor that has a negative impact on the financial condition of a business entity. In practice, fraud is often found in the form of abuse of interest or a conflict of interest, corruption, bribery, illegal gratuities and others. Fraud often occurs in government agencies and private institutions, especially in Indonesia. This study aimed to determine the employee's understanding of PT Pertamina (Persero) TBBM Baubau about Whistleblowing Systems as an effort to prevent and detect of fraud, and to understand the process, handling and protection of whistleblower and reported. The Data collection was done by using survey method through questionnaire. Determination of the number of samples using the Slovin formula but PT Pertamina Persero TBBM Baubau gives a limit to the number of respondents who filled out the questionnaire, namely a number of 35 respondents. This is a policy given by the company so that researchers can continue the research. The data analysis using qualitative descriptive. The result of this study showed that the majority of employees understand the meaning of fraud in the sector of State-Owned Enterprises (SOEs). Employees agree that fraud is unlawful acts. Therefore, the role of the whistleblowing system is needed as an effort to prevent and detect fraud in an agency. Moreover, most employee hope the real support from the government to protect whistleblowers. In addition, most respondents stated that there is a need for real support from the government to protect whistleblowers.
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