Jurnal Ekonomi, Bisnis dan Humaniora (EKSISHUM)

Analisis Modal Kerja Terhadap Pendapatan UMKM GARFANSA (Jellozuyu)

Mon, 10 Nov 2025 00:00:00 +0000

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy, however, they continue to face various limitations, particularly in terms of capital. Working capital is a key factor influencing the smooth operation of business activities and the ability of MSMEs to generate income. This study aims to analyze the effect of working capital on the income of MSME GARFANSA (Jellozuyu), which operates in the milk-based jelly beverage sector. This research employs a descriptive case study approach using primary data obtained from the MSME’s financial statements, including income statements, trial balances, and simple financial records. Data analysis is conducted using a qualitative descriptive method by examining working capital conditions, pricing strategies, income levels, and overall financial performance. The results indicate that well-managed working capital supports smooth production processes, appropriate pricing decisions, and the generation of significant income and profit. Furthermore, MSME GARFANSA demonstrates strong profitability and liquidity levels, reflecting a healthy financial condition. Therefore, it can be concluded that working capital plays an important role in increasing the income of MSME GARFANSA (Jellozuyu).

Rekonstruksi Kebijakan Hukum Pidana atas Penerapan Restorative Justice Pada Tindak Pidana Umum

Eprina Mawati BR Siboro, Rahmiati Rahmiati — Sat, 29 Nov 2025 00:00:00 +0000

The evolution of the contemporary criminal justice system indicates a conceptual shift from a retributive paradigm towards a more restorative approach, focusing on victim rehabilitation and the restoration of social order. In the Nusantara, the implementation of Restorative Justice has gained normative grounding through a series of regulations. Nevertheless, its regulation remains fragmented within the sectoral policies of law enforcement institutions, implying potential normative disharmony and inconsistency in application, particularly in general criminal cases. This study attempts to analyze the regulations and practices of Restorative Justice within Indonesian criminal law policy, while reformulating a more integrated criminal law policy within the national criminal justice system. The research method adopted is normative juridical, encompassing legislative and conceptual approaches. Legal data, including primary, secondary, and tertiary materials, were collected through a literature review and analyzed qualitatively with deductive reasoning. Research findings indicate that although the principles of Restorative Justice have been integrated into several legal provisions, their regulation is still partial, thus a full integration within the framework of national criminal law policy has not yet been realized. Consequently, a more coherent reconstruction of criminal law policy is needed to realize an efficient, civilized, and community-restoration-oriented criminal justice system.

Pengaruh Lingkungan Kerja Motivasi Kerja Dan Disiplin Kerja Terhadap Kinerja Pegawai Di DPRD Kabupaten Tangerang

Intan Nursabila, Slamet Riyanto, Muhammad Nur Ikhsan — Tue, 25 Nov 2025 00:00:00 +0000

Work environment, work motivation, and work discipline are important factors that influence
employee performance. This study aims to analyze the influence of these three factors on employee
performance in the Tangerang Regency Regional People's Representative Council (DPRD). Using a
quantitative method with a saturated sampling approach, this study involved 55 employees aged 20-
41 years as the population and sample. Data analysis included validity, reliability, classical assumptions,
regression, hypothesis, and coefficient of determination tests. The results showed that these three
factors had a positive and significant influence on employee performance, both partially and
simultaneously. Partially, the work environment t-count 3.317 > t-table 2.007, work motivation tcount 3.012 > t-table 2.007, and work discipline t-count 9.174 > t-table 2.007 had a significant
influence. Simultaneously, the three variables also had a positive and significant influence F-count
158.114 > F-table 2.783. The conclusion of this study is that the environment, motivation, and work
discipline are important factors that can be the basis for formulating policies to improve employee
performance.

Epistemologi Filsafat Hukum Keluarga dalam Rekonstruksi Pemikiran Normatif pada Masyarakat Modern

Rahmad Sujud Hidayat, Achmad Kholiq, Yudi Rijali Muslim — Mon, 10 Nov 2025 00:00:00 +0000

The epistemology of the philosophy of family law is an in-depth study of the basics of knowledge, sources of truth, and legal legitimacy that govern family relations in society. In the modern context, social, cultural, and technological dynamics demand a reconstruction of normative thinking in order to keep family law relevant. This paper seeks to analyze the epistemological framework of the philosophy of family law by linking normative traditions, positive law, and universal morality principles. The research method used is a literature study with a philosophical-normative approach. The results of the study show that the epistemology of family law must be based on rationality, the value of justice, and sensitivity to social change. Thus, modern family law needs to be continuously reconstructed to maintain a balance between traditional values and the needs of contemporary society.

PERAN PENASEHAT HUKUM DALAM MEMBANTU HAK TERSANGKA TINDAK PIDANA PADA TAHAP PENYIDIKAN DITINJAU DARI UNDANG-UNDANG NOMOR 18 TAHUN 2003 TENTANG ADVOKAT

Yanti Kirana — Mon, 10 Nov 2025 00:00:00 +0000

Peranan penasehat hokum dalam pendampingan tersangka di tingkat penyidikan dan hambatan yang dihadapi penasehat hokum dalam pendampingan tersangka di tingkat penyidikan, serta menelaah terkait upaya yang dilakukan penasehat hokum untuk mencegah terjadinya pelanggaran terhadap hak-hak tersangka di tingkat penyidikan. Penasehat hokum merupakan suatu profesi yang memberikan jasa hukum, dimana berperan sebagai pendamping, pemberi pendapat hukum, atau menjadi kuasa hokum terhadap kliennya. Metode yang digunakan adalah yuridi sempiris dengan pendekatan kualitatif. Penelitian menyebutkan bahwa peranan penasehat hokum dalam pendampingan tersangka ditingkat penyidikan berdasarkan Pasal 115 ayat (1) KUHAP yaitu dengan cara melihat serta mendengar. Hambatan yang dihadapi seperti keleluasaan yang diberikan sangat terbatas untuk ikut hadir dalam proses pemeriksaan penyidikan, sering terjadi intimidasi terhadap penasehat hukum, dan sering terjadi penafsiran hukum yang berbeda antara penasehat hukum dan penyidik.

Pengaruh Gaya Kepemimpinan Dan Motivasi Terhadap Produktivitas Karyawan Di PT Sinar Herba Radix, Cikupa, Kabupeten Tangerang

Rizky Setya Budi Santosa, Nur Azis, Ibnu Adham — Sat, 15 Nov 2025 00:00:00 +0000

Abstrak: Tujuan dari penelitian ini untuk mengetahui dan memastikan gaya kepemimpinan dan motivasi mempengaruhi produktivitas karyawan di PT Sinar Herba Radix, Cikupa Kabupaten Tangerang. Metode analisis yang digunakan adalah metode analisis kuantitatif dengan sampel 53 orang, serta alat analisis yang digunakan dalam penelitian ini adalah SPSS versi 26.0. (a) Temuan penelitian menunjukkan bahwa produktivitas karyawan dan gaya kepemimpinan tidak berkorelasi secara signifikan. Hal ini dapat dijelaskan oleh persamaan regresi t2 > ttabel = 1,980 < 2,008. Dari data tersebut memberikan penjelasan mengapa produktivitas karyawan (Y) tidak terpengaruh oleh gaya kepemimpinan (X1) secara parsial. (b) Adanya pengaruh signifikan antara motivasi terhadap produktivitas karyawan. Hal ini dapat dijelaskan oleh persamaan regresi t2 > ttabel = 5,257 < 2,008. Dari data tersebut dapat dijelaskan bahwa secara parsial motivasi (X2) berpengaruh terhadap produktivitas karyawan (Y). (c) Adanya pengaruh signifikan antara gaya kepemimpinan dan motivasi terhadap produktivitas karyawan. Hal ini dapat dijelaskan oleh persamaan regresi Fhitung > Ftabel = 24,713 > 3,183. Maka, Ho ditolak. Jadi, kesimpulannya adalah gaya kepemimpian dan motivasi secara simultan memiliki pengaruh terhadap produktivitas karyawan. Berdasarkan signifikansi uji F dengan tingkat signifikansi kurang dari 0,05 (0,000 < 0,05). Maka, Ho ditolak.

Abstract: The purpose of this study is to determine and ensure that leadership style and motivation influence employee productivity at PT Sinar Herba Radix, Cikupa, Tangerang Regency

The analysis method used in this study is a quantitative analysis method with a sample of 53 people, where in this study the research is in the form of calculations with numbers from the survey and the analysis tool used in this study is SPSS version 26.0. (a) The research findings show that employee productivity and leadership style are not significantly correlated. This can be explained by the regression equation t2 > t-table = 1.980 < 2.008. From these data provides an explanation why employee productivity (Y) is not partially affected by leadership style (X1). (b) There is a significant influence between motivation on employee productivity. This can be explained by the regression equation t2 > t-table = 5.257 < 2.008. From these data it can be explained that motivation (X2) partially influences employee productivity (Y). (c) There is a significant influence between leadership style and motivation on employee productivity. This can be explained by the regression equation F-count > F-table = 24.713 > 3.183. Therefore, Ho is rejected. So, the conclusion is that leadership style and motivation together or simultaneously have an influence on employee productivity. Based on the significance of the F test with a significance level of less than 0.05 (0.000 < 0.05). So, Ho is rejected.