Abstract:This study examines the readiness of accountants in implementing the Financial Accounting Standards for Private Entities (SAK EP) at the Ponuwa Cooperative of Gorontalo State University using a descriptive qualitative approach…
proach through in-depth interviews, observation, and documentation. The results show that the cooperative is administratively ready to prepare financial statements in the form of Business Income (PHU), capital change reports, and balance sheets in accordance with the SAK EP, which is mandatory under Permenkop UKM No. 2 of 2024. Accountants have accounting competencies and practical experience, supported by local IT systems and Excel, as well as internal supervision from supervisory bodies and university facilities. The main obstacles include uncollectible receivables due to double borrowing by members and a tax system based on the previous year's PHU. Overall, the implementation of SAK EP has effectively improved the transparency and accountability of small savings and loan cooperative financial management.
Abstract:Accelerating cultural heritage data collection in Serang City is a strategic step in efforts to preserve cultural heritage in accordance with the mandate of Law Number 11 of 2010 concerning Cultural Heritage and Government…
nt Regulation Number 1 of 2022 concerning National Registers and Cultural Heritage Preservation, which aims to provide accurate cultural heritage data as a basis for legal protection and preservation policies. Implementation is not optimal, as there are still suspected reserve objects (ODCB) that have not been officially determined. This research identifies the problem, namely, How is the Implementation of Accelerated Cultural Heritage Data Collection in Supporting Cultural Heritage Preservation in Serang City and what are the obstacles. This research uses authority theory and cultural heritage conservation theory as the basis for analysis. The research method used is empirical juridical with a qualitative descriptive approach through literature studies and interviews with related parties. The research results show that the acceleration of data collection has been carried out through activities to identify, verify, and record cultural heritage objects in the Dapobud system. This step, according to regulations, produces more accurate data, so that it can be immediately protected and preserved. However, implementation has not been optimal due to obstacles in the form of limited facilities and infrastructure, budget, human resources, constraints on the Dapobud system, lack of local government support, and community participation. The conclusion is that the implementation of accelerated data collection on cultural heritage in Serang City has made a positive contribution to conservation efforts, even though it still faces obstacles. Recommendations are addressed to the Serang City Government to strengthen budget support, increase human resource capacity, prepare supporting facilities, and encourage collaboration and community participation so that preservation can be sustainable.
Abstract:This study aims to analyze population dynamics and the challenges of sustainable development in Indonesia from a social, economic, and environmental perspective. Population dynamics, including population growth, urbanization,…
tion, internal migration, and changes in demographic structure, have become determining factors in the success of development. The method used is a qualitative approach with a literature review sourced from official documents, scientific journals, and reports from international institutions. The results show that rapid population growth and uncontrolled urbanization have led to spatial inequality, reduced green open space, pressure on public infrastructure, and increased environmental degradation. Furthermore, unpreparedness in spatial planning and weak integration of population data into development policies exacerbate socio-economic imbalances between regions. The shift in demographic structure toward a predominance of the productive age group presents the opportunity for a demographic bonus, but also the risk of a demographic burden if not balanced by improvements in the quality of human resources. This study emphasizes that successful sustainable development requires data-driven, gender-equitable, environmentally friendly, and participatory population policies. The integration of technologies such as Geographic Information Systems (GIS) and spatial analysis is a strategic step in realizing inclusive, adaptive, and sustainable development for future generations.
Abstract:This study aims to analyze the influence of multi-stakeholder collaboration on the resilience of tourism activities and to examine the mediating role of sustainable tourism management within a community-based tourism village…
lage context. A quantitative explanatory research design was employed, using Partial Least Squares Structural Equation Modeling (PLS-SEM). The research was conducted in Nglanggeran Tourism Village, Special Region of Yogyakarta, Indonesia, with data collection carried out in 2025. A total of 90 respondents were selected through purposive sampling based on their active involvement in village tourism activities. The three main constructs, namely multi-stakeholder collaboration, sustainable tourism management, and tourism activity resilience, were measured using a 5-point Likert scale instrument. PLS-SEM analysis was employed to evaluate the measurement and structural models, encompassing assessments of validity, reliability, R², Q², and hypothesis testing via bootstrapping. Findings indicate that multi-stakeholder collaboration has a positive and significant effect on both sustainable tourism management and tourism activity resilience. Sustainable tourism management also shows a positive and considerable influence on tourism activity resilience. Furthermore, a partial mediation effect was identified, wherein sustainable tourism management strengthens the impact of multi-stakeholder collaboration on the strength of tourism activities. Structured and inclusive multi-stakeholder collaboration, when integrated with sustainable tourism management practices, enhances the resilience of tourism activities in community-based destinations. These results underscore the crucial importance of collaborative governance and sustainable management practices in fostering destination sustainability and resilience.
Abstract:This study aims to examine the behavior of micro-enterprise taxpayers in the implementation of the Self-Assessment System in Gorontalo City. The method used is descriptive qualitative with five informants. The results show…
ow that taxpayers’ behavior in calculating, paying, and reporting taxes is still not optimal due to low tax understanding and limited tax outreach provided by the authorities
Abstract:The principle of legality is a fundamental concept in the Indonesian criminal justice system, ensuring legal certainty and the protection of human rights from arbitrary criminal punishment. However, the rapid development…
of modern crimes often leads to legal gaps or vague norms that require judges to conduct judicial law-finding (rechtsvinding) when resolving criminal cases. This research aims to analyze the position of the principle of legality as a legal limit to judicial authority and examine how far judicial law-finding can be carried out without violating the essential principles of criminal law. This study employs a normative legal research method with a statute approach, conceptual approach, case approach, and historical approach. The results demonstrate that the principle of legality plays a crucial role in restricting judicial interpretation to prevent the creation of new offenses that may harm defendants and to ensure punishment can only be imposed based on pre-existing laws. Nonetheless, judicial law-finding remains necessary to address contemporary crimes that are not yet regulated under statutory law. Therefore, a proportional balance between legal certainty and substantive justice is required so that the principle of legality and judicial law-finding can work synergistically within Indonesia’s criminal justice system.
Abstract:The ambiguity of the elements “dealer” and “user” in Articles 114, 112, and 127 of Law Number 35 of 2009 on Narcotics creates legal uncertainty in the practice of criminal justice. These three provisions often overlap in…
erlap in law enforcement, particularly when investigators and public prosecutors apply more severe charges without comprehensively examining the legal construction of the defendant’s actions, including the social and situational context behind them. This study is a normative legal research that examines the doctrine of judicial legal discovery, principles of criminal law, and the principle of proportionality in sentencing in a more in-depth and structured manner. The results of the study indicate that judges have the authority to interpret the elements of narcotics criminal acts systematically, grammatically, and teleologically to clearly distinguish between “abusive users” and “dealers with the intent to distribute.” Legal discovery is needed to prevent overcriminalization and to ensure the protection of the rights of suspects and defendants throughout the entire criminal justice process. This study concludes that the appropriate method of interpretation is an integration of systematic interpretation, teleological interpretation, and the ratio legis of the Narcotics Law.
Abstract:The development of artificial intelligence (AI) technology has serious implications for the criminal justice system in Indonesia. The emergence of new forms of crime such as cyber laundering, deepfakes, and digital data…
manipulation raises questions about who should be held accountable. This study aims to examine the main challenges in applying criminal law to AI-based entities and offer normative and practical solutions to ensure legal certainty. By using a normative juridical approach and a literature review of Indonesian positive legal regulations and doctrines, this study is expected to contribute to the formation of a ius constituendum that is adaptive to the digital era. The results of the study demonstrate the urgency of reforming national criminal law to accommodate the legal status and responsibilities of AI in the Indonesian justice system.
Abstract:This study aims to analyze the extent to which the Basic Competencies (KD) in Geography in the 2013 Curriculum contribute to strengthening students' spatial literacy. The study used a qualitative descriptive approach with…
h content analysis techniques on curriculum documents and source triangulation. The results showed that the Basic Competencies in Geography in grades X, XI, and XII have varying levels of strengthening spatial literacy. Grade X plays a role in building a foundation for spatial understanding related to geosphere phenomena. Grade XI strengthens understanding of spatial interactions through materials on resource distribution, population dynamics, and human-environment relationships. Meanwhile, grade XII is the level with the greatest contribution to spatial literacy through materials on remote sensing, Geographic Information Systems (GIS), rural-urban spatial patterns, and zoning. Although the structure of the Basic Competencies shows gradual development, it is not entirely consistent in demanding advanced spatial skills, especially at earlier levels. These findings emphasize the importance of strengthening learning strategies and supporting school facilities to maximize the potential of Basic Competencies in building students' spatial literacy.
Abstract:Corruption, as an organized and transnational crime, demands a more effective asset recovery mechanism than the conventional criminal approach currently applied in Indonesia. The limitations of criminal law instruments in…
n tracing, confiscating, and repatriating assets that have been transferred, concealed, or placed outside national jurisdiction form the central background for the urgency of the Asset Forfeiture Bill. This study aims to analyze the concept of asset forfeiture for corruption cases through the non-conviction based forfeiture mechanism and assess the alignment of the Asset Forfeiture Bill with international standards, particularly the UNCAC. The research employs a normative legal method through an examination of legislation, academic literature, international documents, and comparative best practices. The findings indicate that the Bill introduces a new enforcement paradigm through in rem procedures, an integrated asset-tracing system, civil judicial control, and transparent asset management. The discussion reveals that although the Bill has significant potential to enhance state asset recovery, its implementation requires strengthened evidentiary standards, protection of property rights, and improved inter-agency coordination. The study concludes that the Asset Forfeiture Bill represents a strategic instrument for improving the effectiveness of anti-corruption efforts, yet its success depends on procedural safeguards, transparency in asset administration, and the institutional capacity of law enforcement bodies.