Suchergebnisse

This study examines the relationship between Indonesia's economic constitution and the legal framework governing State-Owned Enterprises (BUMN) holding companies. The research analyzes the alignment of BUMN operations with constitutional ideals of welfare and social justice, based on the principles of the 1945 Constitution and the Limited Liability Company Law. The text highlights the discrepancies between theoretical principles and practical implementations, specifically in the areas of corporate governance, ethical conduct, and fair economic distribution. The investigation focuses on how these discrepancies manifest in BUMN operations, their impact on stakeholders, and the wider socio-economic implications for Indonesia. The study emphasizes the need for specific regulations that are tailored to the unique structural and operational characteristics of BUMN holding companies. Recommendations include improving oversight, increasing transparency, and strengthening accountability mechanisms. These measures are essential for aligning BUMN practices with constitutional mandates, ensuring operational efficiency and competitiveness, and making significant contributions to national socio-economic progress.

The concept of a limited liability company based on Law Number 11 of 2020 concerning Job
Creation (UU Cipta Kerja) through Government Regulation in Lieu of Law Number 2022 concerning Job
Creation (Perppu Cipta Kerja) after being declared conditionally unconstitutional by the Constitutional
Court, has now found its foundation again. This article examines the normativity of limited liability
companies after the Perppu Cipta Kerja in two focuses. First, it relates to the legal ratio for the establishment
of an individual company, and second, the normativity of an individual company from the perspective of
Critical Legal Studies. Based on the type of normative research supported by conceptual, statutory, and
philosophical approaches, this article concludes two: First, the legal ratio for the establishment of individual
companies in the Perppu Cipgta Kerja is the government's great desire to provide convenience for MSEs in
doing business and creating jobs. Second, based on the analysis of trashing, deconstruction, and genealogy,
individual companies in the Perppu Cipta Kerja are still full of liberal individualism with a capitalist
economic system style

The research objectives were to analyze the legal protection of participants of the old age guarantee program as well as the threat of sanctions for companies that delinquent payment of Social Security Agency for Employe (BPJS Employment) dues. The research used a juridical-sociological approach with a type of sociolegal research. Data sources in the form of primary, secondary, and tertiary data were analyzed qualitatively. Legal protection of participants of the old age guarantee program consisted of preventive legal protection, namely through Government Regulation Number 60 of 2015, and repressive legal protection based on internal Standard Operating Procedure (SOP) from BPJS Employment provided if the company in question delinquent dues payment. The threat of sanctions for companies that delinquent payment of BPJS Employment dues was in the form of administrative sanctions, although in practice the sanctions were considered ineffective to be applied.

The purpose of this study is to analyze the legal basis for consumer protection and forms of consumer protection for the inclusion of exoneration clauses in financial technology peer to peer lending. This paper uses normative juridical methods for reviewing and analyzing the application of rules, regulations, and positive legal norms contained in the legislation. The analysis technique uses analytical prescriptive. The results of the study show that there are currently three regulations relating to consumer protection of Financial Technology Peer to Peer Lending in Indonesia, i.e. the Consumer Protection Act, Financial Services Authority Regulation Number 77/ POJK.01/2016 concerning Financial Technology Peer to Peer Lending, and the Law Number 11 of 2008 concerning Information and Electronic Transactions. The form of consumer protection for consumers over financial technology peer to peer lending with addition of clause exoneration is to impose sanctions on the organizer in the form of warning letters, fines, restrictions on business activities, and revocation of licenses granted by the Financial Services Authority. If through giving sanctions the consumer still feels disadvantaged, the consumer can resolve the problem through the District Court or outside the court by the Consumer Dispute Resolution Board.

This study aims to provide empirically the effect of size, leverage, and financial performance on Internet Financtal Reporting (IFR) and the influence of audit opinion in relations between size, leverage and financial performance on IFR in local governments in Indonesia. Population in this research is all District and City in Indonesia. Samples were taken by purposive sampling, 203 local governments was obtained. The results show that size and financial performance has a positive and significant effect on IFR, leverage has a positive but not significant effect on IFR. Audit opinion has a positive but not significant effect to the relationship between size with the IFR, audit opinion has a negative but not significant effect on the relationship between leverage and financial performance with the IFR. Keywords :Internet Financtal Reporting, Government Size, Leverage, Financial Performance, Audit Opinion. ; This study aims to provide empirically the effect of size, leverage, and financial performance on Internet Financtal Reporting (IFR) and the influence of audit opinion in relations between size, leverage and financial performance on IFR in local governments in Indonesia. Population in this research is all District and City in Indonesia. Samples were taken by purposive sampling, 203 local governments was obtained. The results show that size and financial performance has a positive and significant effect on IFR, leverage has a positive but not significant effect on IFR. Audit opinion has a positive but not significant effect to the relationship between size with the IFR, audit opinion has a negative but not significant effect on the relationship between leverage and financial performance with the IFR. Keywords :Internet Financtal Reporting, Government Size, Leverage, Financial Performance, Audit Opinion.

Social assistance is the provision of donations in the form of money/goods from the regional government to individuals, families, groups, and communities that are not continuously and selectively to protect against possible social risks. This study aims to evaluate the implementation and identify factors causing social assistance problems in BPKAD Lombok Utara Regency budget year 2015. A research method in this study using qualitative methods with case study approach. Research data obtained through interviews, observation, and documentation. Data analysis is done interactively using data reduction stages, presenting data, and drawing conclusions or verification. The result of the research shows that (1) the lack of communication and coordination among social assistance management officers in financial administration so that the disbursement of social assistance funds is inconsistent as it is based on the Decree of the Regent of Lombok Utara Regency that is not by the APBD 2015. (2) The difference of understanding of the verifier in the process of administering finance to social assistance management procedures. And (3) the absence of Standard Operating Procedure (SOP) of social assistance management in Lombok Utara Regency. So hopefully in the process of administration of social assistance then BPKAD Lombok Utara Regency needs to improve coordination and thoroughness with the parties concerned and make SOP about social assistance management.

Social assistance is the provision of donations in the form of money/goods from the regional government to individuals, families, groups, and communities that are not continuously and selectively to protect against possible social risks. This study aims to evaluate the implementation and identify factors causing social assistance problems in BPKAD Lombok Utara Regency budget year 2015. A research method in this study using qualitative methods with case study approach. Research data obtained through interviews, observation, and documentation. Data analysis is done interactively using data reduction stages, presenting data, and drawing conclusions or verification. The result of the research shows that (1) the lack of communication and coordination among social assistance management officers in financial administration so that the disbursement of social assistance funds is inconsistent as it is based on the Decree of the Regent of Lombok Utara Regency that is not by the APBD 2015. (2) The difference of understanding of the verifier in the process of administering finance to social assistance management procedures. And (3) the absence of Standard Operating Procedure (SOP) of social assistance management in Lombok Utara Regency. So hopefully in the process of administration of social assistance then BPKAD Lombok Utara Regency needs to improve coordination and thoroughness with the parties concerned and make SOP about social assistance management.

Social assistance is the provision of donations in the form of money/goods from the regional government to individuals, families, groups, and communities that are not continuously and selectively to protect against possible social risks. This study aims to evaluate the implementation and identify factors causing social assistance problems in BPKAD Lombok Utara Regency budget year 2015. A research method in this study using qualitative methods with case study approach. Research data obtained through interviews, observation, and documentation. Data analysis is done interactively using data reduction stages, presenting data, and drawing conclusions or verification. The result of the research shows that (1) the lack of communication and coordination among social assistance management officers in financial administration so that the disbursement of social assistance funds is inconsistent as it is based on the Decree of the Regent of Lombok Utara Regency that is not by the APBD 2015. (2) The difference of understanding of the verifier in the process of administering finance to social assistance management procedures. And (3) the absence of Standard Operating Procedure (SOP) of social assistance management in Lombok Utara Regency. So hopefully in the process of administration of social assistance then BPKAD Lombok Utara Regency needs to improve coordination and thoroughness with the parties concerned and make SOP about social assistance management.

This study aims to reveal the effect of compensation and work engagement on the turnover intention with organizational climate as a moderating variable in Sharia banks in Indonesia. This study also analyzes the multi-group to understand the difference from the gender aspect in Sharia banks in Indonesia. Sharia bank is an alternative to conventional banking, which has proven to be resistant to various crises (Dibooglu et al., 2022). This study used a quantitative approach with convenience sampling with a total of 291 officer-level employee respondents. The partial least squares structural equation modeling (PLS-SEM) method was used to analyze the data from valid samples. The empirical findings corroborate previous studies that compensation negatively impacts turnover intention. Likewise, work engagement negatively impacts turnover intention. The results also reveal that work engagement can mediate the negative effect of compensation on turnover intention, while organizational climate can moderate the impact of compensation and turnover intention. Finally, our study also provides insight that there is no gender difference in turnover intention.