Abstract:The position of electronic certificates in agrarian law in Indonesia is a means of proof of ownership of land rights, ownership rights to apartment units, management rights, and mortgage rights, The Regulation of the Minister…
ister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency Number 5 of 2017 concerning Electronic Land Information Services (hereinafter referred to as Ministerial regulations ATR/Head of BPN 5/2017) which was later replaced by Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency Number 19 of 2020 concerning Electronic Land Information Services (hereinafter referred to as Ministerial regulations ATR/Head of BPN 19/2020). Ministerial regulations ATR / Head of BPN 5/2017 is the forerunner or embryo of the start of electronic land law politics in Indonesia. For this reason, in order to further realise the certificate, the Indonesian Government should regulate the position of electronic certificates in law and need to support changes in the registration system in Indonesia to a positive system with the issuance of electronic certificates, in addition to conducting comprehensive socialisation to the Indonesian people who think that they do not hold physical evidence of certificates with the assumption that everything is electronically based.
Abstract:The purpose of this study is to Determine the Quality of Service for the First Time Certificate Issuance at the Donggala Regency Land Office. Qualitative method as the basis of the research, the object of the research is…
the quality of the service of the First Time Certificate Issuance at the Donggala Regency Land Office, while the research subject involves the apparatus that serves the service process as the target of analysis. Informants are selected based on the Purposive Sampling technique. Data collection is carried out through literature studies, field studies (observation and interviews), data analysis is carried out inductively through the stages of reduction, presentation, and conclusion. Based on the results of the research, the quality of the first certificate issuance service at the Donggala Regency land office is as follows: The Dimension of Precision Has Been Running Quite Effectively However, the Dimension of Speed Has Not Been Effective, the Dimension of Convenience Has Not Been Fully Effective, and the Dimension of Justice Has Not Been Fully Effective. In conclusion, the quality of the service for the issuance of certificates for the first time at the Donggala Regency Land Office has not been effective.
Abstract:This study aims to analyse the administration of fasakh judgments in the dissolution of Muslim marriages in Indonesia and Malaysia, with specific attention to the legal bases, registration procedures, and issuance of divorce…
orce documents. This issue is significant because the dissolution of marriage does not end with a court judgment. It continues through administrative registration, which determines the legal status of the parties after divorce. This study adopts a qualitative approach with a documentation-based comparative case study design. Data were collected through an examination of statutory regulations, judicial technical guidelines, official service procedures, institutional documents, and administrative information applicable to the Religious Courts in Indonesia, as well as the Syariah Courts and State Islamic Religious Departments in Malaysia. This study does not involve interviews or participants because its focus is directed toward the objective mapping of applicable administrative procedures. The data were analysed using a comparative thematic approach by grouping the findings into three main themes: the legal basis of judicial authority, post-judgment registration procedures, and the forms of divorce documents issued. The findings show that Indonesia integrates the issuance of divorce certificates into the administration of the Religious Courts, whereas Malaysia places the issuance of Islamic divorce certificates within the institutional relationship between the Syariah Courts and the State Islamic Religious Departments. These findings affirm that fasakh is not merely a juristic concept or a ground for marital dissolution, but also forms part of the legal documentation system of Islamic family law. This study contributes to the development of comparative Islamic family law scholarship and provides a basis for mapping Muslim divorce administration policies in both countries.
Abstract:This research article seeks to review and analyze MUI Fatwa No. 83 of 2023 concerning recommendations for calls and calls for boycotts of pro-Israel products based on the views of fiqh siyasah. The aim is to find out how…
ow the fiqh siyasah syar'iyyah views the boycott of pro-Israel products as a form of jihad and defense of the Palestinian state after the issuance of the MUI Fatwa ruling. This research uses a type of library research with a descriptive analysis approach. The results of the study found that in the view of fiqh siyasah boycott of pro-Israel affiliated products is mandatory if the boycott is believed to be harmful and difficult to the infidel Zionist Israel, and does not result in mafsadah for Muslims and a larger state than the mafsadah to be minimized. However, if the boycott actually brings violence and adversely affects Muslims, then the law does not become mandatory. Because in the rule that takes precedence is to anticipate the occurrence of mafsadah rather than realizing benefits. This is an effort to weaken the economy so that it can have a significant impact on stopping the military aggression carried out by Israel. That way, it will be very helpful to open a space for conflict peace between the two warring countries. But in various cases, this boycott must also pay attention and consider the negative impacts it causes, so as not to cause violence for Muslims and the country.
Abstract:The legal position between the debtor and the debtor in the bond agreement, where the borrower has the right to return proof of ownership of the collateral after the loan payment, while the borrower has the right to a higher…
gher bond amount, and the billing period in accordance with the guarantor who is entitled to payment plus principal (interest) with the borrower's monthly installments including compensation in the event of late payment. Settlement of disputes related to credit agreements, where the person concerned can arbitrate the agreement in question. Legal observations made by the judge in the decision of Case No. 70 / Pdt.G / 2020 / PN.Mdn, where the judge is of the opinion that the plaintiff has won legally there is no action taken by the Defendant on behalf of Mas Arif Fauzan and verstek. The issuance of this decision is binding on both parties because it has permanent legal force ( incracht ) and has become a new law for the parties. The judge made the decision based on previous legal opinions and the judge's belief that presenting a legitimate and persuasive action is a breach of contract.
Abstract:The legal position between the debtor and the debtor in the bond agreement, where the borrower has the right to return proof of ownership of the collateral after the loan payment, while the borrower has the right to a higher…
gher bond amount, and the billing period in accordance with the guarantor who is entitled to payment plus principal (interest) with the borrower's monthly installments including compensation in the event of late payment. Settlement of disputes related to credit agreements, where the person concerned can arbitrate the agreement in question. Legal observations made by the judge in the decision of Case No. 70 / Pdt.G / 2020 / PN.Mdn, where the judge is of the opinion that the plaintiff has won legally there is no action taken by the Defendant on behalf of Mas Arif Fauzan and verstek. The issuance of this decision is binding on both parties because it has permanent legal force ( incracht ) and has become a new law for the parties. The judge made the decision based on previous legal opinions and the judge's belief that presenting a legitimate and persuasive action is a breach of contract
Abstract:The International Auditing and Assurance Standards Board (IAASB) implemented new auditing standards which became effective on December 15, 2016, which require auditors to disclose Key Audit Matters (KAM) in their reports.…
. KAM was initiated by the International Auditing and Assurance Standards Board (IAASB) as an international auditing standard setting body, which aims to increase the transparency of audited financial reports. This study uses qualitative and quantitative methods which use secondary data sources. The secondary data used in this study is in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) via the internet. Based on the results of data analysis of the financial statements of PT Bank Amar Indonesia Tbk Q2 of 2022, in the independent auditor's report, the main audit item disclosed is the allowance for impairment losses on loans. Based on data obtained from the Indonesia Stock Exchange (IDX), the share price per share at the end of the fourth quarter of 2021 and the share price on June 30, 2022, has fluctuated. It was concluded that in the period following the issuance of the Q2 2022 financial statements with the existence of an independent auditor's report disclosing key audit matters facilitated the flow of company-specific information to the market.