Abstract:This study explored how cost structure, land productivity, and price efficiency shape the income of micro scale shallot farmers in Brebes Regency based on farmers' reported financial experiences and informants' financial…
narratives. Using an exploratory qualitative approach, data were collected from five shallot farmers, one agricultural extension officer, and one farmer group leader through semi-structured interviews, non-participant observation, and documentation. The data were analyzed through thematic analysis supported by source and technique triangulation. The findings show that reported income is highly vulnerable to variable production costs, particularly labor, seed, and pesticides. Land productivity is closely related to land ownership status and farming scale, while price efficiency is constrained by farmers' weak bargaining position and dependence on intermediaries. Farmers apply adaptive strategies such as delaying sales, drying harvested shallots, and converting part of the harvest into seed stock. However, these strategies are limited by liquidity needs, storage capacity, product quality, and market uncertainty. The study concludes that improving farmers' income stability requires integrated cost control, asset productivity, price information access, post-harvest support, and stronger farmer institutions.
Abstract:In the era of competitive globalization, MSMEs face pressure to improve their performance to compete in the domestic and international markets. In Indonesia, MSMEs are expected to be the backbone of the economy towards a…
Golden Indonesia 2045 and the achievement of the SDGs. However, the main challenges lie in the limited insight of business administration, entrepreneurship education that has not been integrated with practice, and lack of access to government support. This research examines the role of business administration, entrepreneurship education, and government support in encouraging MSMEs in Pasuruan to upgrade. The research uses a qualitative method with a thematic analysis approach. Data were collected through in-depth interviews and observations. Data triangulation was carried out to ensure the validity of the findings. The results show that most MSME actors do not understand the importance of business administration, such as the ownership of NIB and NPWP, which are the basic requirements for accessing government programs and market expansion. Although there is a gap between the theory obtained and the practice implementation in the field, entrepreneurship education shows a fairly good level. The results of this study can be a guide for entrepreneurship education providers to design applicable practice-based programs, as well as for the government in facilitating business administration and entrepreneurial assistance. This synergy is expected to encourage Pasuruan MSMEs to upgrade, contribute to Sustainable Development (SDGs), and support the vision of Golden Indonesia 2045.
Abstract:Islamic views on property ownership depart from the notion that individuals have an innate desire to possess property (fithrah), as Islamic societies depend on other people to function. The riches or money that Allah SWT…
has bestowed upon this universe is a gift to humanity and should be used as efficiently as possible to ensure everyone's financial security. One topic covered in economics classes, including socialism, capitalist, and Islamic economics, is ownership rights. Ownership rights are determined by certain characteristics of each economic system. The number of assets (goods and services) that can be owned is limited under a socialist economy, but the method of acquisition (quality) remains unconstrained. This suggests that you can distribute it in whatever way you want. Meanwhile, the capitalist economic system views property ownership as unlimited, both in terms of quantity and quality; that is, any kind of property ownership is acceptable as long as it does not restrict the freedom of others. Islam acknowledges, but does not fully give, the right of humans to own the materials they use for production and consumption, in contrast to socialism and capitalist economic systems.
Abstract:This research aims to determine whether public ownership, board of directors compensation and audit committee have an effect on tax management in basic consumer goods industrial companies listed on the Indonesian Stock Exchange.…
xchange. Secondary data was obtained based on purposive sampling of financial reports. The population was conducted on basic consumer goods industrial companies listed on the IDX with a number of 54 companies, while the samples were selected with purposive sampling method obtained a total of 12 companies or 36 samples for the period 2017-2019. But the 36 samples processed the result is abnormal distribution, so the researcher increase the observation period on the IDX in 2015.2020. Data analysis method used is multiple linear regression. The results of this research indicated that the public ownership, board of directors compensation and audit committee no have significant effect on the tax management.
Abstract:Kuliah Kerja Nyata (KKN) di Desa Rampoang, Kecamatan Tana Lili, Kabupaten Luwu Utara mengusung tema “Smart Village dan Kearifan Lokal” dengan fokus pada penguatan kapasitas digital masyarakat berbasis pendekatan Asset-Based…
t-Based Community Development (ABCD). Kegiatan dirancang untuk mengoptimalkan aset sosial, budaya, dan teknologi yang dimiliki desa melalui sejumlah program utama, seperti Webinar Implementasi Digitalisasi Desa bersama DigiDes, pembuatan website dan akun media sosial desa, infografis layanan publik, serta video edukasi digital yang memperkenalkan potensi dan profil desa. Pelibatan masyarakat dalam seluruh tahapan kegiatan memastikan adanya rasa kepemilikan (sense of ownership) dan keberlanjutan program. Hasil pelaksanaan menunjukkan meningkatnya literasi digital perangkat desa, penyebaran informasi publik yang lebih efektif, serta penguatan citra Desa Rampoang sebagai komunitas yang progresif dan berbudaya. Program ini berhasil menunjukkan bahwa digitalisasi dapat berjalan seiring dengan pelestarian nilai kearifan lokal, menjadikan Desa Rampoang sebagai model pembangunan Smart Village yang modern sekaligus berakar pada identitas budaya setempat.
Abstract:This study examines the effectiveness of in absentia judgments in the recovery of assets from corruption crimes based on Article 38 of the Law on the Eradication of Corruption Crimes. The background of this study is based…
d on the phenomenon of many corruption defendants who are absent from trial, so that the judicial process continues through the in absentia mechanism. However, the effectiveness of such judgments in supporting the recovery of state financial losses remains a problem, especially in the aspects of execution and the return of assets resulting from corruption crimes. This study uses a normative legal method (normative juridical) with a statutory approach and a conceptual approach. The results of the study indicate that normatively, Article 38 of the Anti-Corruption Law provides a valid legal basis for courts to render judgments without the presence of the defendant. However, the effectiveness of such judgments in asset recovery is still not optimal because there are obstacles such as difficulties in tracing assets, transfer of asset ownership, limited coordination among law enforcement institutions, and weak asset tracing mechanisms. In addition, there are also juridical obstacles in the form of the lack of comprehensive technical regulations regarding the execution of assets in in absentia cases. Therefore, strengthening regulations and increasing synergy among law enforcement officers are required so that the objective of recovering state losses can be achieved effectively.
Abstract:This study analyzes the use of the BTN Properti for Developer application in the Home Ownership Credit (KPR) application process at Bank BTN Manado Branch using the Technology Acceptance Model (TAM) and User Experience (UX)…
UX) approaches. The study used a descriptive qualitative method through in-depth interviews with four developer users of the application. Data analysis was conducted using the Miles and Huberman model which includes data reduction, data presentation, and conclusion drawing. The results show that the BTN Properti for Developer application is generally well received by developers because it is considered easy to use, has a clear application flow, and is able to improve the efficiency of time, costs, and energy through a digital process. However, several obstacles were still found, such as limited document upload size, navigation that is not fully intuitive, and delays in status updates outside of operating hours. Support from BTN was considered quite responsive through training and direct communication, although improvements in the communication features in the application are needed. Based on the TAM analysis, application acceptance is influenced by perceptions of usefulness and ease of use, while from a UX perspective the application shows good usability and usefulness quality, but still requires development in the aspects of interactivity and accessibility. This study concludes that the BTN Properti for Developer application plays an important role in supporting the digital transformation of mortgage applications, with a note that continuous development is needed to optimize services and be user-oriented.
Abstract:Article 109 paragraph (2) of Law Number 17 of 2006 concerning Amendments to Law Number 10 of 1995 concerning Customs regulates that means of transport that are solely used to commit criminal acts can be confiscated for the…
he state. Decision Number 102/Pid.Sus/2019/PN.Tbk stated that the means of transporting the MT Yosoa ship were confiscated for the state and in Decision Number 27/Pdt.G/2019/PN.Tbk, the judge ruled that the Tanjung Balai Karimun District Prosecutor's Office Cq. Public Prosecutor had committed an unlawful act. The purpose of the research is to analyze the judge's consideration of the lawsuit for unlawful acts, and the extent of Decision Number 27/PDT. G/2019/PN. Tbk influences the legal interpretation of unlawful acts, as well as the ownership status of MT YOSOA ships that have been decided to be confiscated by the state. This research is a normative juridical research. Data is collected and then analyzed qualitatively. The results of the research show that the judge's decision has weaknesses in legal considerations which results in legal uncertainty and injustice for the parties. In addition, there are inconsistencies in assessing the evidence of ship ownership and elements of unlawful acts, this decision also shows weaknesses in determining liability, due to the lack of parties involved in the lawsuit. It is recommended that the judge be more careful in considering all aspects of the law and exploring the material truth thoroughly. All interested parties must be involved in the lawsuit so that accountability can be clearly established.
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 .
Abstract:Article 6 of Law No. 4 of 1996 gives creditors the right to execute parate against the object of the mortgage. However, in decision No. 0112/Pdt.G/2017/MS-BNA, the Sharia Court annulled the deed of gift. This study aims…
to analyze the judge's considerations, the legal force of certificates and deeds in bank mortgages, and legal protection for mortgage holders. This study is a normative legal study. Data were collected and then analyzed qualitatively. The results of the study indicate that the judge annulled the gift because it did not meet the legal requirements according to Islamic law and the Compilation of Islamic Law. The decision has implications for the cancellation of all related documents, including the certificate of ownership, the deed of granting mortgage rights, and the credit agreement, so that they no longer have legal force as debt collateral. Legal protection of creditors due to cancellation of grants according to Article 11131 of the Civil Code, even though the collateral guarantee is cancelled, the creditor still has legal protection through general guarantees, namely that all of the debtor's assets can be used as objects of debt fulfillment and the creditor can request seizure of collateral and the application of the principle of good faith of the bank that has acted according to the procedure for granting credit. It is expected that judges will prioritize the principles of justice, proportionality, the principle of good faith, and substantive justice in banking and financing practices in Indonesia.