Search Articles & Publications

Showing 267 articles found for "Full"

ACTIVE JUDGES IN ADVERSARIAL COMMON LAW AND THEIR RELEVANCE TO INDONESIA’S HYBRID CRIMINAL PROCEDURE

Setyawan , Vincentius Patria, Wisnubroto , Aloysius
Abstract: This research examines the relevance of adopting the concept of active judges within adversarial common law traditions to Indonesia’s hybrid criminal procedure. The primary objective is to explore whether the active judge… dge model can strengthen Indonesia’s criminal justice reform without undermining its civil law foundation. This study employs a normative juridical method with a comparative approach, analyzing doctrinal sources, statutory law, and scholarly debates from both civil law and common law perspectives. The findings suggest that while the adversarial system traditionally restricts judges to a passive role, the notion of an active judge has emerged to prevent procedural abuses and ensure substantive justice. For Indonesia, integrating aspects of the active judge model may contribute to enhancing transparency, protecting defendants’ rights, and harmonizing procedural justice with societal expectations. Nevertheless, challenges remain, particularly concerning judicial independence, consistency of application, and potential conflicts with established inquisitorial practices. This study concludes that the adoption of active judge principles must be carefully contextualized, reinforcing Indonesia’s hybrid system rather than replacing its legal traditions.

INTEGRATING BUDDHIST ETHICS AND SOCIAL HARMONY: A RELIGIOUS MODERATION FRAMEWORK INSPIRED BY THE NOBLE EIGHTFOLD PATH

Widiyanto, Widiyanto, Yuliana, Euis Dewi, Burmansah, Burmansah
Abstract: The purpose of this study is to describe how local factors through a Buddhist approach influence the practice of religious moderation in the village of Rajabasa Lama, Labuhan Ratu District, East Lampung Regency, Lampung… Province. The primary focus of this research is on the role of Buddhists in internalizing and implementing the four main pillars of religious moderation, namely commitment to nationalism, tolerance, anti-violence, and appreciation of local culture in the life of the village community. This study uses a qualitative approach with a phenomenological method. Data collection techniques involve participatory observation, in-depth interviews, and documentation studies. According to Colaizzi, the research procedure refers to the seven stages of phenomenology, while informants were selected using purposive sampling techniques. Data are analyzed through pattern matching, explanation making, and time series analysis. The research results show that Buddhist communities in the village of Rajabasa Lama have successfully implemented religious moderation by integrating the values of the Hasta Arya Marga teachings in Buddhism and the principles of multiculturalism in social life. National commitment, a sense of tolerance, anti-violence, and appreciation for their local culture are reflected in inclusive attitudes, active tolerance, and participation in interfaith activities without creating exclusive boundaries. This moderation process is formed through the practice of wisdom, morality, and concentration expressed in peaceful, ethical, and dialogical social discourse, thus strengthening a harmonious collective identity.

THE INFLUENCE OF ARTIFICIAL INTELLIGENCE LITERACY ON LEADERSHIP EFFECTIVENESS IN FINANCE INDUSTRY

Yonghwa Han, Nurwulandari, Andini, Hasanudin
Abstract: This research investigates the impact of AI literacy on leadership effectiveness within the finance industry, a sector experiencing rapid digital transformation. As artificial intelligence becomes increasingly integrated… into financial operations, leaders are required to possess not only traditional managerial skills but also a strong understanding of AI concepts, applications, and ethical considerations. Using a quantitative approach, data were collected from 55 finance professionals occupying leadership roles across various organizations. The study assessed their levels of AI literacy and examined its relationship with their perceived leadership effectiveness. The results reveal a significant positive correlation between AI literacy and leadership effectiveness, indicating that leaders with higher AI literacy are better equipped to drive innovation, make strategic decisions, and successfully adapt to technological change. These findings highlight the importance of integrating AI literacy into leadership development programs and fostering a culture of continuous learning to ensure sustained organizational agility and competitiveness in the finance sector.

SWOT ANALYSIS IN THE DEVELOPMENT OF GOVERNMENT GRANTS FROM KEDIRI REGENCY FOR GOAT FARMING GROUPS

Syaifulloh Ibnu Alam Nurzaman, Siti Azizah, Achadiah Rachmawati, Bara Ismiaji
Abstract: This study aims to evaluate the strategic development of the government grant program for goat farming groups in Kediri Regency through a SWOT analysis approach. The program, launched in 2022, serves as an economic empowerment… erment initiative to support small-scale farmers by increasing livestock populations and improving rural welfare. Data were collected using a descriptive quantitative method through in-depth interviews with program managers and grant recipients, supported by direct field observations. The Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) matrices were used to determine the program’s strategic position, while the Cartesian SWOT diagram identified the appropriate development quadrant. The results show that the program is situated in Quadrant II, indicating strong internal conditions but significant external threats. With IFE and EFE scores of 2.9252 and 3,1333 respectively, the analysis suggests that the program should implement Strength–Threat (S-T) strategies, including consistent quarterly reporting, increased technical staff, and public reinforcement of the program’s catalytic function. These findings are expected to guide the formulation of more effective strategies for sustainable livestock empowerment in Kediri Regency.

HEROIC NARRATIVES OF GREEK MYTHOLOGY IN THE MOVIES CLASH OF THE TITANS AND WRATH OF THE TITANS: A COMPARATIVE LITERATURE APPROACH

Septiaji, Aji, Choerunnisa, Nanis Regina, Siti Aliyah, Neci, Silvia, Novi, Rahmawati, Erna
Abstract: This study aims to analyze the representation of heroic narratives in two movies adaptations of Greek mythology, Clash of the Titans (2010) and Wrath of the Titans (2012), through a comparative literature approach and Vladimir… adimir Propp's narratology. The main character Perseus is the center of attention in the study of narrative structure because of his role as a mythological hero who faces a series of challenges that are full of values of courage, sacrifice, and determination. Propp's theory is used to identify narrative functions such as dispatch, magical agent, struggle, and transfiguration that appear in both movies. The method used is qualitative with content analysis technique by comparing the stories, characters, and moral messages as well as narrative functions in the two movies with the theme of Greek mythology. The results show that the comparison of the narrative structure of the two movies with the character Perseus has strengths in the dramatic aspects of heroic attitudes in accepting choices and fighting for life so that the integration of heroic material can be adapted to literature learning involving character values. This finding confirms that the narratological approach through comparative literature can be an important pedagogical tool to teach story structures with character values through popular media. This research recommends the utilization of mythological movies in literature learning and character education at various levels of education as a means of strengthening narrative literacy and understanding moral values.

FULL DAY SCHOOL VS. MODULAR EDUCATION SYSTEM: A COMPARATIVE STUDY OF INDONESIA AND THE UNITED KINGDOM

Ika Kurnia Sofiani, Mardiana, Nurlidia Putri, Fitri Barokah
Abstract: The transformation of Indonesia's education system faces significant challenges in aligning with the demands of globalization, digitalization, and lifelong learning. These challenges have sparked debates regarding the effectiveness… fectiveness of the full-day school model and the modular education system. This study aims to comparatively analyze these two approaches within the context of primary and secondary education in Indonesia, referencing modular education practices in the United Kingdom as an international benchmark. The study employs a qualitative approach based on a literature review, utilizing thematic content analysis of 20 accredited scholarly sources selected through strict inclusion criteria, and analyzed with the assistance of NVivo software to ensure thematic accuracy.The findings indicate that the full-day school model excels in fostering discipline and consistent learning structures; however, it poses risks of cognitive fatigue and is less supportive of differentiated instruction. In contrast, the modular system offers flexibility, opportunities for personalized learning, and deeper conceptual understanding, yet requires adequate digital infrastructure and self-directed learning literacy, which are not evenly distributed.The study concludes that no single educational model is universally superior; instead, each holds contextual relevance. This research contributes theoretically by enriching the comparative education literature and practically by informing the design of more adaptive, inclusive, and responsive learning policies to meet the challenges of the 21st century, while also supporting efforts to achieve quality education as outlined in the Sustainable Development Goals (SDGs).

IMPLEMENTATION OF PRESIDENTIAL REGULATION NUMBER 13 OF 2018 CONCERNING THE APPLICATION OF THE PRINCIPLE OF RECOGNIZING CORPORATION BENEFICIAL OWNERS IN THE FRAMEWORK OF PREVENTION AND ERADICATION OF MONEY LAUNDERING AND TERRORISM FINANCING IN CONNECTION W

Andi Yudistira, Ratna Januarita, Yenni Yunithawati Rukmana
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 .  

TYPOLOGY OF FINANCIAL MANAGEMENT STRATEGIES IN ISLAMIC EDUCATIONAL INSTITUTIONS: A SHARIAH ECONOMIC PERSPECTIVE

Rifaudin , Ahmad, Bayu Pramono, Zainal Muttaqin, Agus Gunawan, M A Tihami
Abstract: The complexity of the global economy and demands for accountability drive the need for a comprehensive study of financial management strategy typologies that align with the characteristics of Islamic educational institutions… ions and Islamic economic principles. This research aims to identify, classify, and analyze financial management strategy typologies in Islamic educational institutions from an Islamic economic perspective. Effective financial management presents a major challenge for Islamic educational institutions facing global economic complexity and accountability demands, while most still rely on conventional models that have not fully accommodated Islamic values. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, this research analyzed 6 selected articles from 77,522 articles identified from three major academic databases. The results revealed five typologies of financial management strategies in Islamic educational institutions: (1) pure sharia principles-based that emphasize sharia compliance, maqashid sharia, and justice; (2) audit and accountability-based that focus on legal compliance, transparency, and fraud prevention; (3) governance and professionalism-based that prioritize financial manager competence; (4) management function-based that include planning, organizing, implementation, and supervision; and (5) integration of Islamic values into the education system. Despite showing different characteristics, all typologies aim to achieve financial sustainability while maintaining sharia compliance. This research provides a conceptual framework that can serve as a reference in developing adaptive and contextual financial management models according to the characteristics of Islamic educational institutions.

ANALYSIS OF INVENTORY RECORDING AND VALUATION METHODS AT ELPETIGAI TASIKMALAYA CONSUMER COOPERATIVE BASED ON PSAK 14

Ai Siti Rohimah, Nijar Kurnia Romdoni, Rani Ligar Fitriani
Abstract: This study aims to analyze the inventory recording and valuation methods applied by the Elpetigai Tasikmalaya Consumer Cooperative based on the provisions of PSAK 14. The research method employed is descriptive qualitative,… ve, supported by quantitative analysis, through documentation studies, interviews, and financial statement analysis for the period of 2022 to 2024. The results of this study indicate that the cooperative uses a perpetual inventory recording system and the FIFO (First In, First Out) valuation method, which largely complies with PSAK 14. However, in terms of disclosure, the cooperative has not fully met the standards, as it does not include detailed accounting policies and inventory impairment information. This non-compliance affects the transparency and reliability of the financial statements, which may influence managerial decision-making. The study highlights the importance of implementing updated accounting standards to enhance the credibility of financial reporting and provides recommendations for improving inventory management to strengthen the cooperative’s financial stability and operational efficiency.

DEFAULT IN THE SALE AND PURCHASE AGREEMENT OF A SHOPHOUSE IN NON-CASH AND ITS CONSEQUENCES ON HEIRS

Panji Maulana, Muhammad Insa Ansari, Teuku Saiful
Abstract: In binding the sale and purchase agreement between two parties must be carried out and obeyed in accordance with Article 1338 paragraph (1) of the Civil Code states that an agreement made legally will bind the parties as… binding as the law and become law for them. The agreed agreement will give birth to obligations that must be carried out by the parties, if not carried out, there will be default due to breach of the agreed agreement. As happened between Baniyamin as the buyer and the late Muhammad Husen as the seller in the binding of the shophouse sale and purchase agreement, there was a default due to the seller not delivering the object of sale and purchase, the buyer had fully paid the price of the shophouse but did not get his rights so that the buyer was disadvantaged in the sale and purchase agreement. The results showed that the buyer made several efforts to obtain his compensation rights for defaults made by the heirs starting from family settlements, giving warning letters twice but there was still no response, and filing a default lawsuit to the Court. The heirs' responsibility for the testator's debt initially planned to pay Rp. 50,000,000. This amount is insufficient from the total loss suffered by the buyer, so that at the time of mediation in the Court the buyer gave the option to the heirs to be able to make payments in stages with a minimum of paying half of the total loss suffered, but the heirs were not able to do so.