Abstract:Legal system development certainly cannot be separated from sociological developments that include customs, norms, culture, and religion. In terms of rapid economic development, no doubt, a country is required to have a…
rule of law that can accommodate these needs and could cover various sociological spectrums that exist and are constantly changing within its people. Indonesia as a country with the largest Muslim majority in the world, while the notion of the whole state is based on Pancasila with diverse customs and cultural norms is certainly faced with several challenges, one of which is the transformation and the implementation of living law that includes religious, as well as indigenous law into a state law. The field of economics as an example of a social event that continues to revolve, will significantly be affected in the development of legal and social science. Sharia law is no longer a codification of exclusive law limited to certain groups of people but has become a general rule not only in Indonesia but also internationally with the existence of Islamic banking system. This phenomenon certainly changes the view of the legal order that applies in society if the change is assessed through the eyes of the sociology of law in Indonesia.
Abstract:IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting…
ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).
Abstract:The death of Mahsa Amini in relation to the mandatory wearing of the hijab for Iranian women caused quite an uproar in the international community. The research was conducted by utilizing written literature, books, journals,…
als, and past research results that are relevant to the research topic. The results of the research found that there was a violation of human rights from the loss of Mahsa Amini's life due to the actions of local authorities who were too repressive because she was considered not implementing the existing rules in Irat - relating to the obligation of Iranian women to wear the hijab and niqab. On the other hand, this shows that sometimes there is still a conflict of interest between the enforcement of human rights and the enforcement of Islamic law that collides with each other. In this case, a thorough investigation is needed to punish those involved and the government needs to review its law enforcement officers.
Abstract:This in a Defense Industry project that can run smoothly towards project goals with predetermined specifications, good project management is needed. Airless Tires is a defense research and development activity as one of…
the support programs for the readiness of the ground forces. The expected result of this R&D activity is the achievement of the level of readiness of the defense equipment and facilities/sarpras in order to achieve the target of developing the strength of the TNI AD capability towards MEF. Poltekad has an initial plan that is motivated by the role and task of Poltekad to conduct research and observation of obstacles in the process of mobilizing troops who still use tires with air pressure on Rantis. Poltekad sets a long-term goal to create defense technology innovations that can benefit the TNI, which is realized through the short-term goal of making Airless Tires. In this article, the author hopes that this research can continue to the commercialization stage, so that Airless Tires can be used in tactical vehicles for the Indonesian National Army Army, Indonesian Navy, and Indonesian Air Force.
Abstract:We live in the world where English language has become the most international language for communication among the other foreign languages. English just as the other languages has been used as a medium of communication for…
or diplomatic relationship, administrative affairs, employment, commerce, or trade and above all for education. However, policies regarding foreign language teaching teachers in Northern Cyprus must be reviewed to provide immense opportunities to enhance language competence of both language teachers and learners. In this sense, foreign language teaching and learning policy in ELT as well as other foreign languages must be well taught and successfully integrated into school systems and societies. Hence, the open-ended questions have been administered to six (6) foreign language teachers to elicit more detailed responses concerning teachers’ perception on changing time and options in teaching industry. The findings reveal how significant it is to introduce positive changes in foreign language teaching. The study suggests to be circumspect in the implementation of language policies and classroom activities regarding foreign language teaching and learning in order to prevent negative influences on both the teachers’ and the learners’ first language, ethnicity or culture.
Abstract:This study examines how thematic organization contributes to the construction of state power and social positioning in international news discourse. Drawing on Halliday’s Systemic Functional Linguistics, with a specific…
c focus on Theme–Rheme structure, the study analyses a BBC news report published in November 2023 on the Russian Supreme Court’s decision to designate the so-called “international LGBT movement” as an extremist organization. Using a qualitative textual approach, the text is segmented into clauses and analyzed to identify patterns of thematic choice and progression. The findings reveal a consistent foregrounding of institutional actors, such as state authorities and legal bodies, in Theme position when reporting legal actions and policy decisions, while members of the LGBT community and civil society figures are predominantly thematized in clauses expressing reactions, personal experiences, and anticipated consequences. This asymmetric thematic distribution constructs a discourse in which state authority is positioned as the primary agent of action, whereas affected social groups are framed as respondents to institutional power. The study demonstrates that ideological meanings in news discourse may be realized implicitly through grammatical organization rather than explicit evaluative language, and it highlights the value of Theme–Rheme analysis for examining power relations in contemporary international news reporting.
Abstract:The current business environment is experiencing rapid change influenced by technology, globalization, and changes in consumer behavior. A deep understanding of this environment is important for a company's adaptation. An…
n important development driving changes in the contemporary business environment at large is the growth of markets and international trade. Today's contemporary business is characterized by increasingly fierce competition, rapid innovation, and constant change. To face this increasingly complex business environment, many contemporary techniques are used by companies, such as information technology, risk management, and supply chain management. These techniques help companies to stay competitive and adapt to the rapidly changing business environment. This research is expected to provide a better understanding of the contemporary business environment and contemporary techniques used in business today.
Abstract:Berdasarkan data International Labour Organization (ILO) lebih dari 2,78 juta orang meninggal pertahun akibat kecelakaan kerja dan penyakit akibat kerja. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang berhubungan…
bungan dengan kejadian kecelakaan kerja pada tenaga kerja bagian produksi di PT X Kabupaten X Tahun 2025. Penelitian ini merupakan penelitian kuantitatif dengan desain cross sectional. Populasi dalam penelitian ini berjumlah 50 orang dan sampel sebanyak 43 orang, diambil dengan teknik total sampling. Variabel independen meliputi pengetahuan, sikap, dan penggunaan alat pelindung diri (APD). Data dikumpulkan menggunakan kuesioner dan dianalisis secara univariat dan bivariat dengan uji chi-square. Hasil penelitian menunjukkan bahwa sebanyak 13 responden (30,2%) pernah mengalami kecelakaan kerja, 17 responden (39,5%) memiliki pengetahuan rendah, 22 responden (51,2%) memiliki sikap negatif, dan 12 responden (27,9%) tidak lengkap dalam menggunakan APD. Hasil analisis bivariat menunjukkan bahwa terdapat hubungan antara pengetahuan (p=0,022) dan penggunaan APD (p=0,033) dengan kejadian kecelakaan kerja. Namun, tidak terdapat hubungan antara sikap dengan kejadian kecelakaan kerja (p=0,444). Diharapkan dapat meningkatkan upaya edukasi tentang keselamatan dan kesehatan kerja dan meningkatkan pengawasan penggunaan APD guna menurunkan risiko kecelakaan kerja. Dapat disimpulkan upaya K3 itu sangat penting sehingga harus meningkatkan edukasi tentang keselamatan dan kesehatan kerja dan meningkatkan pengawasan penggunaan APD guna menurunkan risiko kecelakaan kerja.
Abstract:Transformasi digital global telah mendorong peningkatan signifikan transaksi lintas batas (cross border digital transaction), yang pada akhirnya menimbulkan kebutuhan mendesak akan regulasi pajak yang adaptif dan efektif.…
. Lahirnya Peraturan Presiden Nomor 68 Tahun 2025 merupakan respon strategis pemerintah Indonesia untuk mengatur pemungutan Pajak Pertambahan Nilai (PPN) atas transaksi digital lintas negara, sekaligus menjaga kepastian hukum serta meningkatkan penerimaan negara. Penelitian ini menganalisis secara komprehensif mengenai implikasi regulasi tersebut terhadap pelaku usaha Indonesia, baik domestik maupun asing, dengan fokus pada aspek implementasi teknis, kesesuaian dengan amanat konstitusi Pasal 23A UUD 1945, potensi sengketa perdagangan internasional, serta dampaknya terhadap kepastian hukum dan tanggung jawab kontraktual. Hasil analisis menunjukkan bahwa meskipun Perpres 68 Tahun 2025 berpotensi memperkuat level playing field dan meningkatkan daya saing usaha domestik, tantangan serius masih muncul terkait keterbatasan akses data transaksi, kepatuhan pelaku usaha asing, serta potensi disharmoni dengan prinsip perdagangan internasional seperti Most Favoured Nation (MFN) dan National Treatment. Dari perspektif konstitusional, regulasi ini memerlukan landasan yang lebih kokoh agar tidak dipandang sebagai ultra vires terhadap Pasal 23A UUD 1945. Penelitian ini menegaskan bahwa keberhasilan implementasi regulasi tersebut bergantung pada integrasi sistem lintas yurisdiksi, penyederhanaan beban administrasi, serta penguatan kerja sama internasional. Dengan demikian, Perpres 68 Tahun 2025 dapat menjadi instrumen penting dalam membangun sistem perpajakan digital yang adil, transparan, dan berdaya saing di tengah kompetisi ekonomi global.
Abstract:Penelitian ini membahas perlindungan hukum terhadap tenaga kerja perempuan di Indonesia dengan mengkaji aspek hukum ketenagakerjaan dan prinsip kesetaraan gender. Fokus utama adalah analisis hak-hak tenaga kerja perempuan,…
n, meliputi upah yang adil, perlindungan kesehatan dan keselamatan kerja, serta kebijakan cuti melahirkan, yang dijamin dalam peraturan ketenagakerjaan dan instrumen internasional yang telah diratifikasi Indonesia. Hasil penelitian menunjukkan bahwa, meskipun regulasi mendukung perlindungan ini, pelaksanaan di lapangan masih terkendala diskriminasi gender dan kurangnya kepatuhan perusahaan terhadap aturan yang ada. Penelitian ini merekomendasikan peningkatan pengawasan, penegakan hukum, serta sosialisasi untuk menjamin terpenuhinya hak-hak tenaga kerja perempuan secara merata dan konsisten.
This research discusses legal protection for female workers in Indonesia by examining aspects of employment law and the principles of gender equality. The main focus is an analysis of women's labor rights, including fair wages, occupational health and safety protection, as well as maternity leave policies, which are guaranteed in labor regulations and international instruments that Indonesia has ratified. The research results show that, although regulations support this protection, implementation in the field is still hampered by gender discrimination and a lack of company compliance with existing regulations. This research recommends increasing supervision, law enforcement and outreach to ensure the fulfillment of women's labor rights evenly and consistently.