Abstract:The Indonesian capital market plays a pivotal role in mobilising long-term financing for corporations and providing investment opportunities to the public. However, persistent stock fraud cases undermine market integrity…
and investor confidence. This study aims to evaluate the effectiveness of the existing legal framework for investor protection against stock fraud, analyse its practical implementation, and recommend measures to strengthen both preventive and repressive mechanisms. Employing a normative legal research design with a qualitative approach, the study integrates statute, conceptual, and case approaches, focusing on Law No. 8 of 1995 on Capital Markets, OJK regulations, the Criminal Code, and notable cases such as PT Hanson International Tbk. The findings reveal that while the legal framework normatively aligns with the Legal Protection Theory, Justice Theory, and Legal Effectiveness Theory, substantial gaps remain between regulation and enforcement. Weak supervisory coordination, delayed intervention, lengthy judicial processes, and low investor legal literacy reduce effectiveness. Recommended reforms include adopting regtech and suptech, enhancing cross-agency data integration, implementing AI-based surveillance, establishing a specialised capital market court, and strengthening investor education. The study concludes that combining regulatory improvements, adaptive enforcement, and public legal empowerment is essential to safeguard investors, maintain market integrity, and promote sustainable economic growth.
Abstract:This study examines the fulfillment of remission rights for drug offenders in Indonesia following the enactment of Government Regulation No. 99 of 2012, which introduced restrictive provisions inconsistent with the rehabilitative…
ilitative vision of Law No. 12 of 1995. The research problem lies in the normative contradiction between correctional laws oriented toward behavioural reform and derivative regulations that prioritise punitive measures. The study aims to evaluate the implementation of remission regulations and their alignment with principles of justice and human rights. Employing a normative legal research design, it analyses statutes, judicial decisions, doctrines, and comparative law. Findings reveal that remission has shifted from a universal right to a conditional privilege, disproportionately affecting low-level drug offenders, exacerbating prison overcrowding, and weakening legal certainty. The study concludes that policy reform is necessary through individualised assessments, restorative justice integration, independent oversight, and regulatory harmonisation to restore fairness and uphold human rights.
Abstract:This study aims to analyze the role of local government treasurers in regional financial management, especially in terms of administration and preparation of accountability reports. Based on the importance of accountability…
ity and transparency in public financial management, treasurers play a key role in ensuring that regional budget management runs well. This study uses a qualitative method with a literature study approach . review ), where data were obtained from books, journals, laws and regulations, and regional financial reports. The analysis was conducted by exploring various concepts regarding the types of treasurers, their duties and authorities, and the challenges faced in the process of preparing regional financial accountability reports. The results of the study indicate that there are three types of regional government treasurers, namely expenditure treasurers, revenue treasurers, and goods treasurers, each of which has its own duties and roles in managing regional finances. The treasurer's duties include recording, reporting, and accountability for budget use, with great authority in managing regional funds. However, significant challenges are faced in the administration process , such as the complexity of the accounting system and limited competent human resources. In conclusion, to improve the quality of regional financial reports, improvements are needed in the financial information system, increased treasurer competence, and better coordination between treasurers and related agencies. Thus, regional financial management can be more transparent, accountable , and efficient
Abstract:The Industrial Revolution 4.0 has drastically transformed global industries, introducing advanced technologies such as automation, artificial intelligence, and digitalization into the workplace. This rapid technological…
shift has presented significant challenges for labor laws, which are often designed for traditional work environments. This study explores the implementation of labor law in the context of the Industrial Revolution 4.0, analyzing the challenges faced by both employers and employees in adapting to these new technological advancements. Using a qualitative methodology, this research employs a juridical review of existing labor laws, supported by an in-depth case study examining how these laws are applied in technology-driven industries. The findings indicate that labor laws often lag behind the technological advances, leading to gaps in legal protections for workers and ambiguities in employer obligations. The case study highlights specific instances where current labor regulations fail to address issues related to remote work, job displacement due to automation, and workers' rights in the gig economy. Solutions are proposed to modernize labor laws, ensuring they are adaptable to future technological developments while safeguarding workers' rights. The study concludes that there is an urgent need for legal reforms to balance innovation with fair labor practices in the era of Industry 4.0.
Abstract:This study examines the suitability of land for the development of residential areas in Ambon City, based on the slope factor. The methods used include spatial analysis by utilizing Digital Elevation Model (DEM) data and…
the Ambon City Regional Spatial Plan (RTRW), as well as satellite image interpretation to identify suitable and unsuitable areas for residential development. The results show that more than 56% of the total planned land area is in the highly suitable category, while areas with steep slopes have a high potential for landslide risk. The discussion emphasizes the importance of settlement development focusing on safe and suitable areas, and the need for strict regulations to protect communities from disaster risks. The findings provide a strong basis for policy makers to formulate spatial planning strategies that are sustainable and responsive to the geographical conditions of Ambon City.
Abstract:The Corona Virus Disease 2019 (Covid-19) pandemic was first known to have appeared in Wuhan City, China in December 2019 and was declared a global pandemic by the World Health Organization (WHO) on March 12 2020. This virus…
rus has spread very quickly to several countries in the world, including Indonesia where the Covid-19 pandemic has been designated as a type of disease that causes a Public Health Emergency on March 31 2020. With this determination, mitigation efforts must be carried out in accordance with statutory regulations in emergency response period for handling Covid-19. Tourist attractions have the potential to become a locus for the spread of COVID-19 if there is a gathering of visitors while traveling, causing the need for health protocols in carrying out activities at that location. This research uses qualitative research which aims to gather information about the compliance of people at tourist attractions with the health protocols implemented in Jambi City. The results of this research show that the implementation of the health protocol, namely 5M (wearing a mask, washing hands, maintaining distance, staying away from crowds and reducing mobility) is carried out well and is carried out directly by the government and tourist attraction owners through CHSE (Clean Health Safety and Environment). And the community has good knowledge, attitudes and behavior in complying with the health protocols implemented. The conclusion of this research is that the implementation of health protocols at various tourist attractions in Jambi City has gone well with supervision carried out by the government and tourist owners.
Abstract:Risk based audit (RBA) is an approach that is increasingly being applied in the banking sector to increase the effectiveness of risk management and compliance with regulations. This approach helps banks identify high-risk…
k areas and prioritize audits according to the level of risk. This research uses qualitative methods with a literature research approach. Data sources consist of scientific journal articles, books, reports and documents related to risk-based and banking audits. Research findings show that the RBA has several key roles in improving banking performance. First, RBA improves operational efficiency and effectiveness by focusing audits on high-risk areas. Second, the RBA enables banks to proactively identify and manage risks, thereby strengthening financial and operational stability. Third, the RBA ensures that banks are more compliant with regulations and industry standards, reducing the risk of sanctions and fines. In addition, the implementation of RBA encourages the formation of a strong risk management culture and the use of information technology to support the risk management process. Risk based audit plays a significant role in improving banking performance. By improving operational efficiency, managing risk proactively, ensuring regulatory compliance, establishing a strong risk management culture, and leveraging technology, banks can achieve stability and better performance in the long term. These findings support the importance of implementing RBA as the main strategy in risk management and supervision in the banking sector.
Abstract:This study aims to determine the type of the taxes in school financial management. This study use basic qualitative or descriptive research approach with data collection techniques in this study are interviews and documentation.…
ntation. The data analysis use are data presentation and verification. The result of study obtained information about the type of taxes paid by SMA Negeri 13 Surabaya, namely Value Added Taxes and Income Taxes. At the SMA Negeri 13 Surabaya, transparency in the use of taxes in scholl is making accountability reports. The school treasure makes transparent accountability reports related to the use of tax funds in detail to interested parties. In order to comply with applicable tax regulatioms, SMAN 13 Surabaya several things, namely; [1] understand the applicable tax regulations in the school area; [2] identify relevant tax liabilities; [3] conduct tax planning to minimize the tax burden as much as legally possible; [4] register as taxpayer; [5] collect and make timely payment of taxes; [6] conduct tax reporting in accordance with applicable regulations.
Abstract:Nowadays, we are often disturbed by the behavior of children, especially middle school age teenagers. Because we find a lot of news that teenagers shouldn't do. Even though the aim of National education is to create complete…
lete humans, that is, humans who have knowledge and insight who are responsible for the continued development of this developing nation, so to achieve this goal, in order to form good quality students or students as resources In the future this needs to be paid attention to and prepared to answer these expectations. Creating adequate school conditions to fully develop students' abilities is the key. So, in order to realize the founder's ideals, it is necessary to draft regulations. The descriptive qualitative research method is the method used in this research. Data collection techniques are carried out through observation, interviews and documentation. From the research results, in this case it was found that the role of teachers in implementing school rules and regulations has a big impact in strengthening students' character, seen from how teachers act, and becomes a benchmark for students at school. Teachers need to be Ushwah or examples so that students can strengthen the character they have. As for the implementation of the rules and regulations, the disciplinary commission section carries out Socialization, Commitment and Enforcement, Imposing Sanctions, Evaluation and Improvement, and Continuity.
Abstract:The important role of freedom of expression as a basis for equality, especially within the framework of constitutional law, is very important in Indonesia. This research uses normative juridical qualitative methods to obtain…
tain a comprehensive understanding of the legal aspects that regulate freedom of expression in the country. Recognized as an essential human right, freedom of expression is explicitly protected by the 1945 Constitution of the Republic of Indonesia. The focus of this research is to examine the legal norms governing freedom of expression, which include provisions such as Article 28E paragraph (3) and Article 19 of the Constitution 1945, as well as other statutory regulations. The research results show that freedom of expression is recognized as an inalienable right by the state and is one of the foundations for the realization of a just and democratic society. Although freedom of expression is guaranteed by the constitution, this research also highlights the obstacles and challenges in its implementation. In Indonesia, challenges arise in navigating diverse interpretations of freedom of expression, with concerns about potential exploitation by entities harming public interest. Striking a balance between freedom of expression and societal stability/security is deemed crucial. The research aims to better understand the complexity of freedom of expression within the country's constitutional law and its role in promoting equality. This research aims to find useful insights for creating better policies. These policies should strike a good balance between individual freedom and public interest, ultimately fostering a fair and democratic society.