Abstract:The last phase that assesses the efficiency of law enforcement in the Indonesian legal system is the execution of civil decisions. Despite having a solid legal foundation thanks to the Reglement Buitengewesten (RBg) and…
the Herzien Inlandsch Reglement (HIR), its execution frequently encounters a number of challenges. The purpose of this study is to examine how civil judgments are carried out, including the legal foundation, several forms of execution (such as real, payment of money, and vacating), stages of implementation (such as aanmaning, execution seizure, and forceful execution), and practical challenges. Normative juridical study using a conceptual and statutory approach is the methodology employed. The study's findings show that the primary causes of execution failure are non-legal barriers like social opposition and a lack of official backing, as well as legal barriers like verzet, derden verzet, and ambiguous verdicts. Effective, efficient, and equitable execution of civil judgments requires systemic change and interagency cooperation.
Abstract:The rapid growth of cryptocurrency transactions presents both opportunities for innovation and risks of cross-border financial crime, including tax evasion and money laundering, which challenge the effectiveness of traditional…
tional regulation. This study aims to analyze the effectiveness of platform-based law enforcement particularly the implementation of the Travel Rule, CARF, and KYC in the Indonesian context. The research employs a qualitative multi-site case study method with data triangulation from international literature (FATF, OECD, IMF, Chainalysis, Cambridge) and national regulations (OJK, PPATK, DJP). The findings indicate that cryptocurrency platforms serve as key actors in detection and enforcement; however, their effectiveness is constrained by the sunrise problem, the migration of illicit activities into DeFi and OTC ecosystems, and legal sovereignty tensions arising from the dominance of global platforms. This study introduces the concept of Platform-Embedded Enforcement as a novel theoretical framework, integrating monitoring and enforcement mechanisms directly into platform architectures, thereby enabling compliance to be enforced automatically, in real time, and across jurisdictions. These findings contribute to the development of more adaptive, holistic, and effective cryptocurrency regulation in emerging markets.
Abstract:Digital technologies are changing rapidly, and this has changed the financial services industry, especially how people decide where to invest their money. This study looks at how digital literacy, financial literacy, and…
fear of missing out (FOMO) affect how much risk young investors are willing to take when investing with information disclosure as a mediating variable. The research data is taken from 447 investors of Gen Y and Z in West Java and used Partial Least Squares-Structural Equation Modeling (PLSSEM). The results show that being financially literate makes people more likely to search for financial information, but it also makes them less willing to take risks when investing. This suggests that people who know a lot about money are more careful when they invest. On the other hand, FOMO has a positive effect on both information searching and risk tolerance, showing how emotions can affect people online. Digital literacy helps people be more willing to take risks, but it does not have a big effect on how much information they search. These results show how important cognitive and emotional factors are in determining how people act when it comes to IT-driven finances. The study helps with responsible digital transformation by showing how important it is for individuals to be ready to navigate fintech ecosystems. It also gives regulators, platform providers, and educators ideas on how to promote more informed and resilient investment practices.
Abstract:Beneficial Owner or beneficial owner in Presidential Decree Number 13 of 2018, explained as holder power and authority the highest one has control full towards the Corporation as a GMS. Based on his rights as regulated…
� in Presidential Decree Number 13 of 2018 , Beneficial Owners have equal standing with Major Shareholders who have shares , rights sound and get profit more of the 25% where has exceeding the ownership limit share holder share main namely at least 20% in the company . Corporations are often used as tool somebody For avoid not quite enough answer disclosure origin treasure riches as well as use assets . Misuse ownership benefit can harm holder share minorities , employees , creditors , and lead to crime businesses that are detrimental to the country, such as act criminal corruption , crime criminal money laundering , crime criminal funding terrorism , and others . The role of notaries in recognize Owner Sorry in Corporations , have obligation For to apply principle recognize Owner Benefits done through identification , verification and monitoring towards the Corporation as user service as regulated in Presidential Decree Number 13 of 2018 and Perkumham Number 15 of 2019. However , in reality matter the Not yet can implemented in a way maximum because of its complexity structure ownership in a Corporation and No existence clarity position about Beneficial Owner or beneficial owner in UUPT, apart from That Still many Corporations as user services that are still Not yet cooperative in give information related The Beneficial Owner is the real . Vacancy law related position Beneficial Owner or beneficial owner in a Corporation because Still Not yet there is arrangement legislation that regulates in a way clear and specific .
Abstract:PT Angkasa Pura 1 (Persero) is an airport service company that earns revenue from Aeronautical and Non-Aeronautical services. In this study we will examine the implementation of an internal control system for trade receivables…
vables related to money deposited at PT Angkasa Pura 1 Manado Branch. To analyze this problem, we used a descriptive qualitative case study method, using primary and secondary data. The results show that the application of the Internal Control System to trade receivables is not in accordance with the AIS standard. Where, companies should tighten regulations regarding credit payments, and require additional documents for transfer payments. So that transfer errors from tenants can be quickly confirmed, and recording does not need to be done in the Custody Account. Also implementing Virtual Accounts in the future to facilitate transactions and recording in the future.
Abstract:Laporan internal memuat catatan dan atau rekaman kegiatan yang telah diselesaikan atau dikerjakan oleh pihak manajemen rumah sakit. Pelayanan kesehatan yang baik dan bermutu kepada masyarakat, rumah sakit memerlukan dukungan…
ngan input yang bermutu juga sehingga akan menghasilkan output yang berkualitas. Penelitian ini bertujuan untuk mengidentifikasi gambaran penerapan SIMRS pada bagian pelaporan internal dengan menggunakan pendekatan model 5M di Rumah Sakit X. Jenis penelitian ini menggunakan penelitian kualitatif deskriptif, dengan menggunakan unsur man, money, material, machine, methode melalui analisis kualitatif dengan menggunakan metode observasi dan wawancara. Hasil penelitian ini untuk unsur man sudah sesuai, untuk unsur money sudah terdapat anggaran operasional tetapi belum terlaksana untuk anggaran pelatihan, untuk unsur materials ketersediaan bahan-bahan sudah cukup memadai, unsur machine sudah terdapat mesin pendukung dalam pengelolaan, dan untuk unsur methode terdapat SOP untuk kegiatan pelaporan, tetapi belum terdapat SOP khusus untuk kegiatan pelaporan internal.
Kata kunci: 5M, Pelaporan, Pelaporan internal, SIMRS
Abstract:This study examines the moral values in the song lyrics of Price Tag by Jessie J. . The song critiques the growing focus on materialism and emphasizes the importance of love, happiness, and authenticity in life. The research…
arch aims to identify and analyze the moral messages conveyed through the song, using a qualitative approach to explore the lyrics and categorize the moral themes. The analysis reveals that the song advocates for a shift in societal focus—from the pursuit of wealth and material possessions to prioritizing emotional well-being and human connection. The moral values identified in the lyrics include love and affection, bravery, sympathy, and honesty. The findings suggest that the song calls for a shift in focus—from valuing money and possessions to prioritizing emotional well-being, human relationships, and genuine happiness. The most frequent moral value expressed in the song is love and affection, with the lyrics urging listeners to "pay with love" and to prioritize emotional connections over material wealth. In conclusion, Price Tag offers a critique of materialism while encouraging listeners to value love and unity. The study highlights the power of music as a tool for spreading moral messages and inspiring positive change in society, especially in an era where consumerism often overshadows more meaningful pursuits.
Abstract:E-KTP is one of the innovations in population administration services based on electronics. This study aims to analyze the application of electronic-based identity card (E-KTP) making services. The method used is a qualitative…
tative method. Data collection techniques through interviews, observations, and documentation. Meanwhile, data analysis uses: data reduction, data presentation, and conclusion drawn. Based on the results of the study, it shows that the service of making an electronic-based identity card (E-KTP) at the Merauke Regency Population and Civil Registration Office has not been maximized in its application. This can be seen from: The creativity of employees in working has been good but has not been maximized, often running out of money in making digital ID cards. The agency has not been able to protect the need for ID card blanks. The new innovation developed, namely the digital population system, is transformed into a smartphone for each individual. . The responsiveness carried out in anticipating every form of change that occurs, both in terms of policies, laws, and community demands in the service of making ID cards at the population and civil registry offices has been running well.
Abstract:This research examines the application of ethnomathematics in coin exchange activities at Sarwono Market, which is related to learning arithmetic operations, with the aim of understanding how everyday practices in market…
transactions can serve as a medium for learning mathematics. The method used in this study is a qualitative approach with an ethnographic perspective, allowing the researcher to observe and understand phenomena within a broader social context. Data collection was carried out through interviews with traders and market visitors, direct observation of the coin exchange activities, and documentation of activities related to these transactions. The collected data were then analyzed using three main stages: data reduction, data presentation, and conclusion drawing. The results of the study show that the practice of coin exchange not only facilitates transactions in the market but also serves as a medium for applying arithmetic operations in everyday life. This activity encourages the development of logical thinking skills, such as addition, subtraction, multiplication, and division, which are frequently used in the bargaining process or in determining the price of goods. Furthermore, coin exchange helps maintain price stability and increases transaction efficiency in the market by reducing dependence on paper money, which is often difficult to divide accurately. Thus, the study concludes that the application of ethnomathematics in coin exchange activities at Sarwono Market provides dual benefits, both in the economic context and in mathematics education.
Abstract:Abstract The motivation of this research is related to the use of QRIS in micro, small, and medium-sized enterprises (UMKM) in Semarang District. QRIS is a digital payment tool introduced by Bank Indonesia in 2019. The Government's…
Government's initiative in launching QRIS is to make it easier for people who prefer digital payments, especially young people in Indonesia. The use of QRIS itself is increasing every year. The Governor of Bank Indonesia stated that more than 90% of UMKMs in Indonesia have used QRIS. The benefits of using QRIS for UMKM are faster payment processes, no need to prepare for money returns, increased sales turnover, easier settlement process, and financial discipline. The model used in this study is the Technology Accepted Model (TAM). TAM is a method to measure individual reception to the use of information technology systems. This research uses a quantitative descriptive approach. Micro, small, and medium-sized enterprises (UMKM) are used as populations in this study. In the sample selection, the researchers conducted the dissemination of the questionnaire with two events, namely online and offline. The samples obtained after the implementation of disseminated questionnaires and according to the conditions of the research sample are as many as 210 UMKM. Further, SmartPLS version 4 software is used for data processing. The findings from this study are that product knowledge variables significantly affect the use of QRIS. Perceived usefulness variables have also been found to influence the use. The same thing was also found in the perceived ease of use variable. Other findings that are backward related to the perception of risk variables. On this variable, it has been found that there is a negative influence against the use, so, it can be concluded that UMKM in Semarang district is still afraid related to financial risk as a result of the QRIS use.