Abstract:A notarial deed is authentic, so its manufacture must meet formal requirements such as Article 16 paragraph (1) letter m UUJN. This study aimed to determine whether the provisions of Article 16 paragraph (1) letter m of…
the UUJN can be fulfilled during an emergency such as the Covid-19 pandemic and whether the making of a notary deed can be done electronically. To discuss these problems, normative legal research is used, namely research on secondary data in the form of primary, secondary, and tertiary legal materials. The legal materials were collected through a literature study, then processed and analyzed descriptively and qualitatively. The study results show that the provisions of Article 16 paragraph (1) letter m UUJN must be fulfilled even in emergency conditions such as the Covid-19 pandemic because it involves the authenticity of the notary deed. Then, a notarial deed cannot be done electronically because the normative juridical UUJN does not regulate this problem.
Abstract:Problems threatening food security are reduced agricultural land and decreased production caused by climate change. In 2 years, the rice harvested area in Indonesia has decreased by around 6.33%. This research aims to know…
ow how food security is in Indonesia.The secondary data is then processed using the Microsoft Excel application and analyzed using Machine Learning in Rstudio. Several variables were examined, Population, Area of Harvested Land, Productivity of Rice Commodity, and Level of Disaster Risk. Based on the literature, a food security ratio is calculated to get the index that will explain the deficit or surplus of food availability.This research shows that the model has an accuracy rate of 93.4%. Strengthening the results given by the elbow method, the gap statistical method ensures that the optimal number of clusters recommended by machine learning is k2, so the next process is to group districts/cities into 2 (two) clusters.a model can be formed that can be used to predict the condition of food security fairly accurately (accuracy level 90%). Cities in Indonesia when clustered based on this research can optimally be divided into two clusters which show the deficit and surplus of food.
Abstract:Keanekaragaman Perkembangan teknologi informasi dan komunikasi meningkatkan penggunaan media sosial, melainkan menimbulkan risiko penyalahgunaan data pribadi, termasuk melalui WhatsApp. Penelitian ini tujuannya menganalisis…
sis penipuan melalui penyalahgunaan data pribadi pada WhatsApp dalam sistem hukum indonesian serta pertanggungjawaban pidana pelakunya menurut peraturan perundang-undangan. Penelitian ini memakai metode hukum normatif dengan pendekatan perundang-undangaan dan konseptual. Bahan hukum primer, sekunder, dan tersier dianalisis secara kualitatif. Hasil penelitian menjelaskan bahwa penyalahgunaan data pribadi melalui WhatsApp umumnya dilakukan melalui phishing, pencurian identitas, pengambilalihan kaun, dan pemanfaatan informasi pribadi secara melaawan hukum. Perlindungan hukum sudah diatur dalam Undang-Undang Nomor 27 Tahun 2022 tentang Pelindungan Data Pribadi, Undaqng-Undang Nomor 1 Tahun 2024 tentang Informasi dan Transaksi Elektronik, serta Kitab Undaqng-Undang Hukum Pidana. Berdqasarkan teori pertanggungjawaban pidana Roeslan Saleh, pelaku bisa dimintai pertanggungjawaban apabila memenuhi unsur tindak pidana, mempunyai kebisaan bertanggung jawab, terdapat kesalahan, serta tidak terdapat alasan ppembenar ataupun pemaaf. Namun, penerapannya masih menghadapi kendala berupa rendahnya literasi digital, perkembangan modus kejahatan siber, dan belum optimalnya penegakan hukum. Oleh sebab itu, diperlukan peningkatan literasi digital dan efektivitas penegakan hukum guna memperkuat pelindungan data pribadi.
Advancements in information and communication technology have increased social media usage but also created risks regarding the misuse of personal data, including via WhatsApp. This study aims to analyze fraud involving the misuse of personal data on WhatsApp within the Indonesian legal system and the criminal liability of perpetrators under prevailing legislation. The research employs a normative legal method utilizing statutory and conceptual approaches, with qualitative analysis of primary, secondary, and tertiary legal materials. The findings indicate that the misuse of personal data via WhatsApp typically occurs through phishing, identity theft, account takeovers, and the unlawful use of personal information. Legal protections are established under Law Number 27 of 2022 concerning Personal Data Protection, Law Number 1 of 2024 concerning Electronic Information and Transactions, and the Criminal Code. Based on Roeslan Salehs theory of criminal liability, a perpetrator can be held liable if the elements of the criminal offense are met, the individual possesses the capacity for liability, fault is established, and there are no grounds for justification or excuse. However, implementation faces challenges such as low digital literacy, evolving cybercrime methods, and suboptimal law enforcement. Therefore, enhancing digital literacy and the effectiveness of law enforcement is essential to strengthen personal data protection.
Abstract:The Qur'an, as the primary source of Islamic teachings, contains legal verses that require in-depth interpretation for proper application, one notable example being Tafsir al-Maraghi by Ahmad Musthafa al-Maraghi, a contemporary…
mporary Egyptian scholar known for his moderate stance and independence from madhhab fanaticism. This study aims to reveal al-Maraghi's typology of ijtihad in interpreting legal verses, identify the legal products he produced, and examine his responses to contemporary legal issues. The research employs a library research method with a descriptive-analytical approach and fiqhi tafsir framework, using Tafsir al-Maraghi as the primary source alongside various ahkam tafsir and fiqh works as secondary sources, analyzed through content analysis and comparative reasoning. The findings show that al-Maraghi developed an integrative ijtihad model combining five typologies, namely bayani, tarjihi, maqashidi, istislahi, and tajdidi, with maqashid al-shari'ah orientation as the most dominant character, spanning worship, marriage, inheritance-testament, transactions, politics, and criminal law. The study concludes that this ijtihad pattern produces moderate, contextual legal interpretations relevant to the development of contemporary Islamic law in Indonesia. Further research is recommended to apply a systematic contemporary maqashid approach.
Abstract:Companies listed in the Jakarta Islamic Index 70 (JII70) provide a unique research context because they operate within an Islamic capital market framework that applies sharia screening criteria and financial requirements.…
. Despite being guided by the same sharia principles and regulatory environment, JII70 companies still show variations in financial performance. Although previous research has examined the factors that affect financial performance, empirical evidence regarding the influence of efficiency, market ratios, liquidity, and leverage still shows inconsistent results, particularly in companies that comply with sharia principles. Therefore, this study aims to analyze the influence of efficiency, market ratio, liquidity, and leverage on the financial performance of companies listed on JII70 by using Return on Assets (ROA) as a performance indicator. This study uses a quantitative approach by utilizing secondary data obtained from the annual reports of 57 non-financial companies during the period 2021–2025, resulting in 285 company-year observations. Panel data regression analysis was performed using the Fixed Effects model with Driscoll–Kraay error standard to overcome the problems of heteroscedasticity and autocorrelation. The results show that efficiency measured by Total Asset Turnover (TATO) and market ratio measured by Price-to-Book Value (PBV) have a positive and significant effect on financial performance. Meanwhile, liquidity measured by Current Ratio (CR) and leverage measured by Debt-to-Asset Ratio (DAR) have a positive but not statistically significant effect on financial performance. The findings of this study support the Signaling Theory by showing that efficiency and market ratio provide stronger signals regarding company quality and financial performance in the context of the Islamic capital market in Indonesia. These findings provide practical implications for managers in improving company performance as well as for investors in making more informed investment decisions
Abstract:This study aimed to examine the effect of work motivation and organizational culture on organizational commitment among civil servants in the Finance Department of Dr. Soedarso Regional General Hospital. A quantitative approach…
pproach with an associative research method was employed. Primary data were obtained through interviews with the Head of the Finance Department and questionnaires distributed to respondents, while secondary data comprised organizational profiles, employee records, attendance data, and performance reports. The population consisted of 30 civil servants, all of whom were selected as respondents using a total sampling technique. Data were analyzed using validity and reliability tests, normality, linearity, and multicollinearity tests, multiple linear regression analysis, correlation analysis, the coefficient of determination, partial t-tests, and a simultaneous F-test. The results showed that work motivation had a positive and significant effect on organizational commitment, with a regression coefficient of 0.321 and a significance value of 0.021. Organizational culture also had a positive and significant effect on organizational commitment, with a regression coefficient of 0.271 and a significance value of 0.015. Simultaneously, work motivation and organizational culture had a significant effect on organizational commitment, as indicated by an F-value of 10.469 and a significance value of 0.001. The correlation coefficient of 0.661 indicated a strong relationship, while the coefficient of determination of 0.437 showed that both variables explained 43.7% of the variation in organizational commitment. Practically, hospital management should strengthen motivation through performance recognition, competency development, fair task distribution, and feedback, while reinforcing organizational culture through shared values, teamwork, accountability, and integrity.
Abstract:This study examines the effect of Environmental, Social, and Governance (ESG) disclosure, green investment, and sustainability reporting quality on firm value, with firm size as a moderating variable in energy sector companies…
panies listed on the Indonesia Stock Exchange in 2024. The study employed a quantitative associative approach using secondary data obtained from annual reports, sustainability reports, and financial statements. Purposive sampling produced 65 observations that met the research criteria. Data were analyzed using Moderated Regression Analysis (MRA), supported by classical assumption tests and hypothesis testing. The findings indicate that ESG disclosure does not significantly affect firm value. In contrast, green investment and sustainability reporting quality have positive and significant effects on firm value. Firm size also has a positive and significant direct effect on firm value. However, firm size does not moderate the relationship between ESG disclosure, green investment, or sustainability reporting quality and firm value. Simultaneously, ESG disclosure, green investment, and sustainability reporting quality significantly affect firm value. The first regression model explains 36.0% of the variation in firm value, while the moderation model explains 74.4%. These findings imply that energy sector companies should prioritize concrete green investment initiatives and improve the quality, completeness, and credibility of sustainability reporting to strengthen market value and stakeholder confidence.
Abstract:This study aims to examine the effect of intellectual capital on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Intellectual capital is measured using…
using the Value Added Intellectual Coefficient (VAIC) model, which consists of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA), while financial performance is proxied by Return on Assets (ROA). This study employs a quantitative approach using secondary data obtained from the annual reports and financial statements of 40 banking companies, resulting in 120 observations. Panel data regression analysis is used, with the Fixed Effect Model (FEM) selected based on the results of the Chow test and Hausman test. The results indicate that VACA has no significant effect on ROA, whereas VAHU and STVA have a positive and significant effect on ROA. In addition, VACA, VAHU, and STVA simultaneously affect financial performance. These findings suggest that human capital and structural capital efficiency are more closely associated with financial performance than capital employed efficiency. The study provides empirical evidence regarding the role of intellectual capital in supporting the financial performance of banking companies
Abstract:This study aims to analyze stock market reactions to Cum-Ex Dividend announcements for companies listed on the Indonesia Stock Exchange (IDX) in 2024. Market reactions were measured through abnormal returns and stock trading…
ding volume before and after Cum-Ex Dividend announcements. This study was motivated by differences in investor behavior in responding to dividend distribution information, which is regarded as a positive signal for the market. The research employed a comparative quantitative method with an event study approach. The sampling technique used was purposive sampling. Secondary data were obtained from the Indonesia Stock Exchange, comprising a sample of 88 issuers that distributed cash dividends. Research variables consisted of stock prices and stock trading volume. Data analysis was performed using dummy regression and the Wilcoxon Signed Rank Test with EViews 12 software. The results showed that the majority of issuers (81.82%) experienced significant market reactions to the Cum-Ex Dividend announcement. A total of 56.82% of issuers showed significant negative reactions consistent with the dividend drop theory, while 25% showed significant positive reactions, indicating that investors viewed dividends as a positive signal for company prospects. Meanwhile, 18.18% of issuers showed no significant reaction to dividend announcements. This study demonstrates that Cum-Ex Dividend announcements affect abnormal returns and stock trading volume, thus providing a basis for investor consideration in making investment decisions in the capital market.
Abstract:This study aims to analyze the influence of Regional Economic Innovation and Green Economy on Regional Economic Resilience with Digital Governance as a moderation variable in 33 districts/cities in North Sumatra Province…
for the 2020–2025 period. The study uses an explanatory quantitative approach with secondary data in the form of panel data which is analyzed using panel data regression through Common Effect Model, Fixed Effect Model, and Random Effect Model. The selection of the best model was carried out using the Chow Test, Hausman Test, and Lagrange Multiplier Test, while hypothesis testing was carried out through t-test, F test, determination coefficient, and Moderated Regression Analysis (MRA). The results of the study show that the Fixed Effect Model is the best model. Regional Economic Innovation, Green Economy, and Digital Governance have a positive and significant effect on Regional Economic Resilience. In addition, Digital Governance has been proven to strengthen the influence of Regional Economic Innovation and Green Economy on Regional Economic Resilience. The Adjusted R² value of 81.8% indicates that the model has an excellent ability to explain variations in regional economic resilience. These findings affirm the importance of strengthening regional innovation, implementing a green economy, and accelerating the transformation of digital government as a sustainable, adaptive, inclusive, and competitive regional economic development strategy in North Sumatra Province.