bluuebunny/crossref_metadata_2025 huggingface dataset:
Determining the Inherent Risks of Cryptocurrency: A Survey Analysis
Authors: Harrast Steven A. , McGilsky Debra , Sun Yan (Tricia)
Published: June 2021

Cryptocurrencies pose several risks that impact the inherent risk assessments of auditors. The SEC has issued warnings about the risks (Clayton 2017), and the PCAOB lists virtual assets as a key focus area in future inspections (Vincent and Wilkins 2020). This study examines how accounting professionals perceive the inherent risks associated with cryptocurrency based on their likelihood of occurrence and expected impact on financial statements. We find the risk of determining cryptocurrency value is perceived as having the highest likelihood of occurrence, and unauthorized private key access has the highest impact. Combining the evaluations of likelihood and impact, we rank the risk of ineffective exchange-level controls as having the highest inherent risk. We also find that inherent risk judgments are negatively correlated with cryptocurrency experience. Professionals with prior cryptocurrency experience, or who work for a company planning to process cryptocurrency transactions, rate inherent risk lower than those with less experience.
Tracheal Disorders
Authors: O'Dell Karla , Bhatt Neel K.
Published: June 2021

Laryngotracheal stenosis (LTS) can occur secondary to narrowing or collapse of the upper airway. This chapter highlights the etiologies, workup, and management for LTS, specifically looking at subglottic, tracheal, and laryngeal stenosis. There are several etiologies for stenosis including trauma, intubation, tracheotomy tube placement, and autoimmune disease. Careful attention to the underlying causes of LTS guides the appropriate workup and treatment. Advances in in-office endoscopy and procedures have improved the ability to visualize thestenosis, biopsy tissue, and treat the stenosis in the awake patient. For tracheal and subglottic narrowing, open resection and anastomosis is sometimes necessary, and this chapter addresses important technical and post-operative considerations. Finally, this chapter addresses the challenges associated with laryngeal stenosis, with particular attention to the workup and surgical treatments for posterior glottic stenosis (PGS).
This review contains 12 figures, 3 videos, 3 tables, and 36 references. 
Key Words: laryngeal stenosis, subglottic stenosis, tracheal stenosis, dyspnea, laryngotracheal stenosis, posterior glottic stenosis
The Bogomolov-Beauville-Yau decomposition for klt projective varieties with trivial first Chern class - without tears
Authors: Campana Frédéric
Published: June 2021

We give a simplified proof (in characteristic zero) of the decomposition theorem for connected complex projective varieties with klt singularities and a numerically trivial canonical bundle. The proof mainly consists in reorganizing some of the partial results obtained by many authors and used in the previous proof but avoids those in positive characteristic by S. Druel. The single, to some extent new, contribution is an algebraicity and bimeromorphic splitting result for generically locally trivial fibrations with fibers without holomorphic vector fields. We first give the proof in the easier smooth case, following the same steps as in the general case, treated next. The last two words of the title are plagiarized from [4].
Air Temperature Prediction Using Different Datamining Approaches In Sulaymaniyah City In Iraq
Authors: Mohammed Yosra , Murad Sherko , Tahir Brzu
Published: June 2021

Climate change has a historical impact at universal and local levels over the past era. Climate change is one of the greatest challenge issues in the globe for meteorological research. Air temperature estimation, in particular, has been measured as a significant feature in weather impression studies on industrial sectors, environmental, ecological, and agricultural. Accurately predicting air temperature guides to measure lifestyle, perform a key character for the government, industries, and public in development activities. In this paper, we investigate the use of various data mining approaches such as Support Vector Machine (SVM), Decision tree (DT), and Naïve Bayes for air temperature prediction within Sulaymaniyah City in Kurdistan, IRAQ. The metrological data is collected from the local Weather Forecast Department in the city within the range 2013 to 2018 inclusive. A dataset for the metrological data was developed and used to train the data mining algorithms. The proposed data mining algorithms were tested on the dataset to predict the air temperature and the performance of these algorithms were compared using standard performance metrics. Support vector machine has accomplished promising performance among using algorithms
Elogio al espacio. Intervenciones escultóricas en la Universidad Autónoma Metropolitana, Unidad Azcapotzalco
Authors: Ibáñez-Villalobos Paloma , Gold Bela , Sainz Luis Ignacio , Álvarez-del-Castillo Juan
Published: June 2021

Registro pormenorizado del cometido de mejorar el escenario donde ocurren buena parte de las actividades cotidianas de la comunidad de la Universidad Autónoma Metropolitana, Unidad Azcapotzalco. Se trata de una bitácora, que, con rigor y detalle, rinde cuenta del proceso de análisis, diseño y proyecto que derivó en identificar los quince lugares susceptibles de recibir estructuras tridimensionales.
Kortárs egészségfejlesztési programok gyermekek és fiatalok körében a hazai és a nemzetközi szakirodalom tükrében – Szisztematikus áttekintés
Authors: Lukács-Jakab Ágnes , Mészárosné Darvay Sarolta , Soósné Kiss Zsuzsanna , Füzi Rita , Bihariné Krekó Ilona , Gradvohl Edina , Kolosai Nedda , Falus András , Feith Judit Helga
Published: June 2021

Bevezetés: A gyermekek, fiatalok körében megvalósuló kortárs egészségfejlesztő programokra egyre nagyobb az igény, és ezzel együtt növekvő népszerűséget mutatnak mind nemzetközi, mind hazai viszonylatban. Szakirodalom-kutatásunk célja a kortárs egészségfejlesztéssel foglalkozó tanulmányok és programok feltérképezése, valamint bemutatása előre meghatározott szempontrendszer alapján. Tudomásunk szerint jelen tanulmány az eddig közölt legszélesebb szakirodalmi áttekintésen alapuló kritikai elemzés. Módszertan: Kutatócsoportunk 87 előzetesen kiválasztott, a témához kapcsolódó angol, német és magyar nyelvű tudományos folyóiratban, valamint a PubMed és a ScienceDirect adatbázisokban a „kortársoktatás” illetve az „egészségfejlesztés” és/vagy „fiatalok/gyermekek” kulcsszavak alapján építette fel a szakirodalmi adatbázist (mindösszesen 101 folyóirat alapján). Összesen 176 tanulmányt dolgoztunk fel előre meghatározott szempontok alapján. Eredmények: Szakirodalom-kutatásunk tapasztalatait összegezve, a kortársoktatás fogalmi keretei rendkívül széles spektrumot ölelnek fel mind a téma, a kortársoktatók, a célcsoport, a megvalósítás keretei, mind pedig az alkalmazott pedagógiai módszertant illetően. A feldolgozott tanulmányok legnagyobb hiányosságának egyrészt az alkalmazott pedagógiai módszertan pontos leírása, másrészt az egészségfejlesztési programok valid, tudományos hatékonyságmérése bizonyult. Következtetések: Az ifjúsági egészségfejlesztési programokban fokozott és kiemelt hangsúlyt szükséges fektetni az alkalmazott pedagógiai módszerek pontos ismertetésére, valamint a program precíz, tudományos hatékonyságmérésére.
A komplexitás értelmezése a kontextusban és a megvalósításban: a komplex beavatkozások kontextusának és megvalósításának (CICI) keretrendszere - ismertetés
Authors: Kaposvári Csilla
Published: June 2021

A komplex beavatkozások több olyan intézkedésből, komponensből állnak, melyek önállóan vagy kölcsönhatásban is működhetnek egy program során. Gyakran nehéz pontosan elkülöníteni az egyes beavatkozásokat, azok megvalósítását, valamint a környezeti tényezőket és együttes kölcsönhatásukat. Ezáltal nehéz meghatározni, vagy értékelni, hogy melyek a valóban aktív "komponensek" egy komplex népegészségügyi programban. Az összetett beavatkozások hatékonyságát...
Legnépszerűbb közleményeink
Authors: Vitrai József
Published: June 2021

Az Egészségfejlesztés olvasottságának stabil növekedése mellett a szerkesztőség bízik az olvasói bázis bővülésében is. Folyamatosan értékeljük a két évvel ezelőtti elektronikus megjelenésre áttéréstől publikált közlemények népszerűségét, hogy ezzel is kövessük olvasóink érdeklődését. TOP 10-es rangsort készítettünk...
A mintaadó népegészségügyi rendszerek elemzéséből levonható tanulságok és következtetések
Authors: Túri Gergő , Földesi Judit , Horváth Krisztián , Varsányi Péter
Published: June 2021

A cikk célja a különszámban ismertetett, mintaadó népegészségügyi rendszerek példáiból levonható tapasztalatok és tanulságok megfogalmazása, valamint ezek alapján a magyar egészségfejlesztési hálózat és népegészségügyi rendszer lehetséges továbbfejlesztési irányainak azonosítása.
Élelmiszerkörnyezet Szakpolitikai Index (ESZI INDEX) –Jelentés, Anglia
Authors: Kaposvári Csilla
Published: June 2021

Jelen ismertető az Egyesült Királyságban működő „The Food Foundation” (Élelmiszer Alapítvány) által 2016 novemberében kiadott angol Élelmiszerkörnyezet Szakpolitikai Index (ESZI - Food Policy Index – Food EPI) jelentést mutatja be.
Az alkoholfogyasztás kockázati határértékének meghatározása 83 prospektív vizsgálaton keresztül
Authors: Bérczi Bálint
Published: June 2021

A különböző országok alkoholfogyasztásra vonatkozó irányelvei lényegesen különböznek egymástól. Az Egyesült Államok szerint hetente 196 g 99%-os etil-alkoholnak megfelelő italmennyiséget fogyaszthatnak a férfiak, míg a nők esetében ez 98 g. Az Egyesült Királyság szerint mind a férfiak, mind a nők esetében az egy hét alatt elfogyasztott alkoholmennyiség nem haladhatja meg a 14 italegységet és legalább 3 vagy több napra egyenlő arányban kell elosztani.
Appraisal patterns as predictors of emotional expressions and shares on political social networking sites
Authors: Zerback Thomas , Wirz Dominique S.
Published: June 2021

Emotions are considered important drivers of the diffusion of messages on social networking sites. Therefore, emotion-eliciting political communication yields the potential to reach broad audiences and to influence citizens’ attitudes and behavior. In this study, we investigate message characteristics that potentially trigger emotional reactions on part of the users of political social networking pages and test if this fosters the diffusion of political content in the network. Based on appraisal theory, we employ a manual coding scheme to identify appraisal dimensions in political parties’ Facebook posts that should trigger sadness or anger. We subsequently combine the manual codings with information of the users’ reactions to the respective posts, which we gathered using an automated content analysis. More specifically, we determine (1) if posts that include sadness or anger appraisals are associated with the corresponding emotional reactions in the form of emojis and (2) if these posts are shared more often.
Visibility in the digital age: Introduction
Authors: Brantner Cornelia , Stehle Helena
Published: June 2021

In the digital age, calls for transparency and openness as well as for privacy and confidentiality prevail: Struggles for visibility occur simultaneously with conflicts regarding invisibility and hidden battles for power and privileges of interpretation. Concerns about a loss of digital self-determination exist, just like those regarding the “right to be forgotten” or the right to become invisible and unseen. While the idea of a “transparent user” – as the ultimate notion of (in)voluntary visibility – has caused a broad outcry in society and in scientific debates a few years ago (Palfrey & Gasser, 2008), the discussion has shifted toward considerations of Internet governance and regulation (Camenisch, Fischer-Hübner, & Hansen, 2015). Brighenti (2010, p. 109) has pointed out that visibility has long been one of the key aspects “associated with the public sphere” and that in today’s digitized publics, the “project of democracy can no longer be imagined without taking into account visibility and its outcomes” (Brighenti, 2010, p. 189). Visibility and invisibility, along with their societal outcomes, are increasingly being discussed and analyzed, as they are becoming important dimensions in the accurate description and explanation of digital communication.
Nachruf Dr. Jost Aregger (1960–2021)
Authors: Nyffeler Bettina
Published: June 2021

Traurig nehmen wir Abschied von unserem SGKM-Mitglied Jost Aregger.
Jost Aregger hat ab 1983 an der Universität Bern Germanistik, Staatsrecht und Medienwissenschaften studiert und mit einem Lizenziat in Neuerer deutscher Literatur abgeschlossen. Anschliessend hat er ein weiteres Lizenziat in Geschichte erworben und an der philosophisch-historischen Fakultät zu einem medienhistorischen Thema unter dem Titel «Presse, Geschlecht, Politik: Gleichstellungsdiskurs in der Schweizer Presse» (1998) promoviert. Als Werkstudent war Jost Aregger als freier Musikjournalist bei der Berner Tageszeitung «Der Bund» tätig. Von 1986 bis 1993 hat er als wissenschaftlicher Assistent im damaligen Forschungsdienst der SRG gearbeitet und dort mehrere Studien zur Mediennutzung mitverfasst. Parallel zur Erarbeitung seiner Doktorarbeit wirkte Jost Aregger von 1993 bis 1998 als Lehrund Forschungsassistent am Institut für Medienwissenschaft der Uni Bern, dem heutigen IKMB, bei Prof. Dr. Roger Blum.1998 stiess Jost Aregger als Forschungsverantwortlicher zum Bundesamt für Kommunikation (BAKOM). Nebst anderen Aufgaben war er in der Abteilung Medien in erster Linie für die Vergabe und Betreuung von medienwissenschaftlichen Forschungsprojekten zuständig. Darüber hinaus vertrat er das Amt auch in einem internationalen wissenschaftlichen Gremium, im Observatoire européen de l’audiovisuel. Zudem hat Jost Aregger das BAKOM während vieler Jahre – von 2010 bis 2019 – im Vorstand der Schweizerischen Gesellschaft für Kommunikations- und Medienwissenschaft (SGKM) vertreten.
European silver fir – an alternative for the dying Norway spruce in Białowieża Forest?
Authors: Marozau Aleh , Mielcarek Miłosz , Krok Grzegorz , Paluch Rafał , Chiliński Krzysztof
Published: June 2021

The condition of Norway spruce (Picea abies (L.) Karst) in the Białowieża Forest is categorized as a crisis. It is believed that due to the cooling in the Holocene, the then-relict species of the forest, silver fir (Abies alba Mill.), disappeared from its ecosystems and then spruce appeared. Today’s climate change presents challenges to our civilization, including to forestry. However, there is no information at all about how this affected the silver fir in the Białowieża Forest. In the Polish part of the forest (subcompartment 498 Сi, Białowieża Forest District), for the first time a comprehensive study has been carried out on the condition of mature fir trees planted by man and on their progeny. The results indicate high forestry-taxation indicators of trees, resistance to the abiotic factor and competitiveness. Their constitution corresponds to local environmental conditions. However, the disproportionately small number of adult natural regeneration of old firs indicated some kind of malfunction in the mechanism of natural generational change.
Optimalisasi Partai Aceh Sebagai Infrastruktur Politik Dalam Meningkatkan Partisipasi Pemilih Pada Pemilu 2019 di Kota Banda Aceh
Authors: Nofriadi Nofriadi , Almanzani Nada Nafira , Annisa Hawary
Published: June 2021

Masyarakat diberi ruang dan kesempatan untuk memberikan pendapat yang telah dijamin dalam peraturan perundang-undangan terkait. Sebagai negara demokrasi, Indonesia menggunakan infrastruktur politik untuk mempengaruhi masyarakat. Dalam negara demokrasi, partai politik merupakan salah satu bentuk demokrasi dalam mewujudkan partisipasi politik. Di Aceh sendiri, salah satu partai politik yang paling berpengaruh adalah Partai Aceh. Penelitian ini bertujuan untuk mengetahui sejauh mana fungsi parpol dalam memaksimalkan diri sebagai infrastruktur politik, khususnya untuk meningkatkan partisipasi masyarakat Aceh. Makalah ini menggunakan metode penelitian studi pustaka dengan bahan referensi yang digunakan penulis sebagian besar dari bahan bacaan atau data sekunder. Hasil penelitian menunjukkan bahwa partisipasi pemilih pada pemilu 2019 relatif tinggi di Kota Banda Aceh yaitu mencapai 78,67%, melebihi target nasional sebesar 77,5%. Salah satu faktor yang sangat mempengaruhi tingginya partisipasi pemilih pada Pemilu 2019 adalah meningkatnya kepercayaan masyarakat Aceh terhadap kader di lingkungan Partai Aceh. Oleh karena itu, parpol harus dapat mengoptimalkan fungsinya dalam meningkatkan partisipasi pemilih sesuai dengan tujuan awal pembentukan parpol dalam mendukung pelaksanaan sistem politik.The public is given the space and opportunity to give opinions, guaranteed in the relevant laws and regulations. As a democracy, Indonesia uses political infrastructure to influence society. In a democratic country, political parties are one form of democracy in realizing political participation. In Aceh itself, one of the most influential political parties is Partai Aceh. This study aims to determine the extent to which political parties function in maximizing themselves as political infrastructure, especially to increase the participation of the Acehnese people. This paper uses a literature study research method with the reference material used by the author mostly from reading material or secondary data. The results showed that voter participation in the 2019 election was relatively high in the city of Banda Aceh, reaching 78.67%, exceeding the national target of 77.5%. One factor that greatly influenced the high voter turnout in the 2019 Election was the increasing trust of the Acehnese people in cadres within the Aceh Party. Therefore, political parties must be able to optimize their function in increasing voter participation following the original purpose of forming political parties in supporting the implementation of the political system.
Tanggungjawaban Perusahaan yang Bergerak di Bidang Legal Consulting dalam Dimensi Nominee
Authors: Rismadewi Avina
Published: June 2021

The offer of making Nominee Agreement services by legal consulting companies has an impact on the rapid development of nominee practices in Indonesia, whereas based on the provisions of Article 33 paragraph (1) and paragraph (2) prohibits Nominee Agreement in the ownership of shares in a company. This study aims to analyze the responsibilities of legal consulting companies that offer making Nominee Agarement online. This research uses normative legal research methods. The results of this study show that companies that deliberately offer Nominee Agreements violate the provisions contained in Article 33 paragraph (1) and paragraph (2), Law No. 25 of 2007, also violates the provisions of Article 9, Article 28 paragraph (1), and Article 36 of Law No. 11 of 2008, and may be subject to sanctions as referred to in Article 23 of Law No. 11 of 2008 and has responsibility to fulfill compensation as in the suit filed under Article 23 of Law No. 11 of 2008.

Penawaran jasa pembuatan Nominee Agreement oleh perusahaan legal consulting berimbas pada berkembang pesatnya praktik nominee di Indonesia, sedangkan berdasarkan ketentuan Pasal 33 ayat (1) dan ayat (2) melarang Nominee Agreement dalam kepemilikan saham pada suatu perusahaan. Studi ini bertujuan untuk menganalisis tanggungjawab perusahaan legal consulting yang menawarkan pembuatan Nominee Agarement secara online. Penelitian ini menggunakan metode penelitian hukum normatif. Hasil dari studi ini menunjukan bahwa perusahaan yang dengan sengaja menawarkan Nominee Agreement melanggar ketentuan sebagaimana tercantum dalam Pasal 33 ayat (1) dan ayat (2), UU No. 25 Tahun 2007, juga melanggar ketentuan Pasal 9, Pasal 28 ayat (1), dan Pasal 36 UU No. 11 tahun 2008, dan dapat dikenakan sanksi sebagaimana dalam Pasal 23 UU No 11 tahun 2008 dan bertanggungjawab mengganti kerugian sebagaimana gugatan yang diajukan berdasarkan Pasal 23 UU No 11 tahun 2008.
Akses Karya Cipta Audiobook Bagi Disabilitas Netra : Perspektif HAM
Authors: Bagus Gede Ari Rama Bagus Gede Ari Rama , Dharmawan Ni Ketut Supasti
Published: June 2021

Audiobook access for people with disabilities is very important. Access is the convenience that people get from a service. This study aims to analyze the legal certainty and legal protection of audiobook copyright access for blind people with disabilities. This study uses a normative legal research method with a statutory approach and comparative approach. This research found that access to audiobooks' works has been regulated in the Marrakech Treaty, Copyright Act Number 28 of 2014 and Government Regulation Number 27 of 2019.

Akses karya cipta audiobook bagi disabilitas sangat penting. Aksesibilitas merupakan kemudahan yang didapat oleh orang terhadap suatu layanan. Penelitian ini bertujuan untuk menganalisis kepastian hukum serta perlindungan hukum akses karya cipta audiobook bagi disabilitas tuna netra. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan komparatif. Dalam penelitian ini menemukan bahwa akses karya cipta audiobook telah diatur dalam Traktat Marrakesh, UUHC 2014 serta Peraturan Pemerintah Nomor 27 Tahun 2019.
Tanggung Jawab Pidana dalam Peristiwa Kecelakaan Lalu Lintas yang Korbanya Meninggal Dunia di Wilayah Hukum Resor Gianyar
Authors: Mahalia Septiana Putu Ratih
Published: June 2021

The level of discipline and understanding of the rules and the low courtesy of traffic from road users is something that needs special attention in their efforts to solve problems in the field of traffic. The purpose of this study is as follows: to determine the legal consequences for perpetrators in traffic accidents whose victims have died and to find out legal considerations for perpetrators in criminal liability for traffic accidents. The type of research used is empirical juridical legal research. Results of the discussion in this study: The legal consequences for perpetrators in traffic accidents where the victim died was sentenced to a minimum prison sentence of 5 years. In accordance with Article 359 of the Criminal Code. Legal considerations for perpetrators in criminal liability for traffic accidents include unintentional elements (negligence), have never been convicted, there is peace between the parties, giving information is not convoluted, there are witnesses who are mitigating, then the threat of punishment can be lighter.

Tingkat disiplin dan pemahaman terhadap peraturan dan sopan santun berlalu lintas yang rendah dari para pemakai jalan merupakan hal yang perlu mendapatkan perhatian khusus dalam upaya pemecahannya untuk mengatasi permasalahan di bidang lalu lintas. Tujuan dari penelitian ini sebagai berikut: untuk mengetahui akibat hukum bagi pelaku dalam kecelakaan lalu lintas yang korbannya meninggal dunia dan untuk mengetahui pertimbangan hukum bagi pelaku dalam pertanggung jawaban pidana terhadap kecelakaan lalu lintas. Jenis penelitian yang dipergunakan adalah penelitian hukum yuridis empiris. Hasil pembahasan dalam penelitian ini: Akibat hukum bagi pelaku dalam kecelakaan lalu lintas yang korbannya meninggal dunia dipidana dengan hukuman penjara minimal 5 tahun. Sesuai Pasal 359 KUHP. Pertimbangan hukum bagi pelaku dalam pertanggung jawaban pidana terhadap kecelakaan lalu lintas antara lain ada unsur ketidaksengajaan (alpa), belum pernah dihukum, ada perdamaian diantara para pihak, memberikan keterangan tidak berbelit-belit, adanya saksi yang meringankan, maka ancaman hukuman bisa lebih ringan.
Pertanggungjawaban Direksi Setelah Pemberian Acquit and Discharge
Authors: Johan Suwinto , Ariawan Ariawan
Published: June 2021

This research paper objectives to discuss the acquit and discharge of the managing role by directors and supervising role by board of commissioners of the corporation. The research used a sample of the annual general meeting of shareholders of 32 public listed companies and 1 district court decision against the directors of a finance company on charges of falsifying company documents. This research uses judicial normative research method combined empirical data. The results show that the absence of acquit and discharge of directors and board of commissioners regulated in the limited company law, acquit and discharge are not entirely an agenda at the general meeting of shareholders and directors or board of commissioners can still be held for accountable, even though acquit and discharge have been given at the annual general meeting of shareholders.
Tanggung Jawab Notaris Terhadap Akta Jual Beli Saham Dengan Surat Kuasa Mewakili Yang Tanggalnya Melampui Akta
Authors: Putri Anak Agung Ayu Adinda , Kartika I Gusti Ayu Putri
Published: June 2021

A share sale and purchase deed made by a notary based on a power of attorney whose date exceeds the deed often results in legal consequences. To determine the legal consequences that arise, Normative research is used, a statutory approach, uses primary and secondary legal material sources, and uses document study techniques. The aim is to be able to discuss the problems that arise, namely what are the legal consequences arising from the sale and purchase of shares by a notary based on a power of attorney representing the date beyond the deed and what is the form of responsibility by the notary from the legal consequences arising from the making of a share sale and purchase deed based on a power of attorney represents whose date exceeds the deed. The conclusion is that the authentic form of the deed has lost its authenticity, the authority of the party in the deed is considered invalid and invalid.

 

Akta jual beli saham yang dibuat oleh Notaris berdasarkan surat kuasa yang tanggalnya melampui akta seringkali menimbulkan akibat hukum.  Penelitian ini menggunakan jenis penelitian Normatif, pendekatan undang-undang, menggunakan sumber bahan hukum primer dan sekunder, dan menggunakan teknik studi dokumen. Tujuannya adalah untuk mengetahui akibat hukum yang timbul dari akta jual beli saham oleh Notaris berdasarkan surat kuasa mewakili yang tanggalnya melampaui akta dan untuk mengetahui bentuk tanggung jawab oleh Notaris dari akibat hukum yang timbul karena pembuatan akta jual beli saham berdasarkan surat kuasa mewakili yang tanggalnya melampui akta. Kesimpulannya adalah bentuk akta otentik tersebut hilang otentisitasnya, kewenangan dari penghadap di dalam akta  dianggap tidak sah dan tidak berlaku.
Kekuatan Yuridis Akta Konsen Roya Yang Dibuat Oleh Notaris Sebagai Syarat Pencoretan Hak Tanggungan
Authors: Rossana Putu Silkyamara Nandha , Yustiawan Dewa Gede Pradnya
Published: June 2021

This study aims to find out and anayze the capacity and the juridical power the deed of consent roya made by a notary as a condition for withdrawal of mortgage rights. This study uses normative legal research with approached by statue and conceptual approach. Based on the findings, it is known the deed of consent roya is a notarial deed which has a functions as a substituted for the lost mortgage certificate, functions as a condition for the write-off ot the mortgage rights. As for the juridicial power of the deed of consent roya can be seen from the perspective of legal certainty where the notary act a role in making the deed to fulfil roya process as the National Land Office and can be a concrete proof that the debt has been paid off and has been written off.

Tulisan ini bertujuan untuk mengetahui dan menganalisis mengenai kapasitas serta kekuatan yuridis akta konsen roya yang dibuat oleh notaris sebagai syarat pencoretan hak tanggungan. Studi ini menggunakan metode penelitian hukum normatif dengan menggunakan pendekatan perundang-undangan dan pendekatan konseptual. Berdasarkan hasil temuan, diketahui bahwa akta konsen roya merupakan akta notariil yang memiliki kapasitas sebagai pengganti sertifikat hak tanggungan yang hilang, yang berguna sebagai syarat pencoretan hak tanggungan. Adapun mengenai kekuatan yuridis akta konsen roya dapat dilihat dari perspektif kepastian hukum yang mana notaris berperan dalam pembuatan akta tersebut guna memenuhi proses roya di Kantor Pertanahan Nasional dan dapat dijadikan alat pembuktian yang konkrit bahwa utang sudah lunas dan telah dihapuskan.
Pengalihan Hak Atas Tanah Yang Objeknya Diikat Hak Tanggungan
Authors: Karina Prabasari Anak Agung Sagung , I Nyoman Sirtha
Published: June 2021

The purpose of this paper is to find out and analyze whether or not it is permissible to transfer HT objects and about the type of agreement used to transfer some HT objects. The writing method used in this research is empirical legal research method with qualitative analysis, with a sociological juridical approach. The data sources used consisted of primary data through interviews with several Notaries / PPAT and secondary data including laws and regulations, books and journals. The results showed, first, that the transfer of HT objects is allowed even though it was not previously agreed in the APHT. Second, the types of agreements used consist of the agreement to carry out the sale and purchase of some HT objects in the form of PPJB and subsequently AJB, agreements related to the purchase and sale of HT objects, agreements related to the process of breaking and separating HT objects, making SKMHT and APHT .

Tujuan penulisan ini untuk mengetahui dan menganalisis apakah diperbolehkan atau tidaknya pengalihan objek HT dan mengenai jenis perjanjian yang dipakai untuk mengalihkan sebagian objek HT. Metode penulisan yang digunakan pada penelitian ini adalah metode penelitian hukum empiris dengan analisis kualitatif, dengan pendekatan yuridis sosiologis. Adapun sumber data yang digunakan terdiri dari data primer melalui wawancara ke beberapa Notaris/PPAT dan data sekunder meliputi peraturan perundang-undangan, buku-buku dan jurnal-jurnal. Hasil penelitian menunjukkan, pertama, bahwa pengalihan obyek HT diperbolehkan meskipun sebelumnya tidak diperjanjikan dalam APHT. Kedua, Jenis-jenis perjanjian yang dipergunakan terdiri dari perjanjian kesepakatan untuk melakukan jual beli atas objek sebagian objek HT berupa PPJB dan selanjutnya AJB, perjanjian terkait pembayaran hasil jual beli objek HT, perjanjian terkait proses pemecahan dan pemisahan objek HT, perjanjian pembuatan SKMHT dan APHT
Tanggung Jawab Notaris Terkait Penyelundupan Hukum Dalam Hal Perjanjian Nominee
Authors: Pemayun Cokorda Istri Ratih Dwiyanti , Sarjana I Made
Published: June 2021

The purpose of this study is to understand the validity of the lease agreement followed by the nominee agreement and the responsibilities of the notary in making the nominee deed. This research is a normative legal research. The research approach used is a statutory approach and a legal concept approach. The results of this study indicate that the legality of land leasing by foreigners followed by a nominee agreement is null and void, and the responsibility of the Notary regarding the nominee agreement in the Supreme Court Decision Number: 193 / PDT / 2015 / PT.DPS is subject to civil sanctions punished by compensation, namely compensating for losses by paying all costs incurred because of this case..

 

Tujuan dari penelitian ini adalah untuk mengetahui keabsahan perjanjian sewa yang diikuti dengan perjanjian nominee dan tanggung jawab notaris dalam pembuatan akta nominee. Penelitian ini merupakan penelitian hukum normatif. Pendekatan penelitian yang digunakan adalah pendekatan statutori dan pendekatan konsep hukum. Hasil penelitian ini menunjukkan bahwa legalitas sewa tanah oleh pihak asing yang diikuti dengan perjanjian nominee batal demi hukum, dan Tanggung jawab Notaris terkait perjanjian nominee dalam Putusan Mahkamah Agung Nomor: 193 / PDT / 2015 / PT.DPS dikenai sanksi perdata yang dihukum dengan santunan, yaitu mengganti kerugian dengan membayar semua biaya yang timbul karena kasus ini.
Corporate Social Responsibility dan Free Cash Flow pada Tax Avoidance
Authors: Dewi Ni Putu Sintia Sukma , Putri I Gusti Ayu Made Asri Dwija
Published: June 2021

Tax avoidance is the taxpayers effort to reduce tax payments to the government made by taxpayers, especially companies because they do not violate regulations regarding taxation. This study aims to examine the effect of corporate social responsibility and free cash flow on tax avoidance which is proxied by using the cash effective tax rate (CETR). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample used was 68 companies with a total observation sample of 272  in 4 years. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the study show that corporate social responsibility has no effect on tax avoidance and free cash flow has a positive effect on tax avoidance.

Keywords: Corporate Social Responsibility; Free Cash Flow; Tax Avoidance.
Determinan yang Berpengaruh pada Minat Investasi di Pasar Modal
Authors: Sita Dewi Luh Putu , Gayatri Gayatri
Published: June 2021

Investing in the capital market is an alternative for people who want to invest their excess funds as well as being able to drive the economy in a country. This study aims to obtain empirical evidence regarding the determinants that influence investment interest in the capital market. Determination of the sample in this study using purposive sampling method with a sample of 105 students who have taken the capital market theory course and already have an account of effects. The data analysis technique used is multiple linear regression analysis. The results of the study indicate that investment understanding, motivation, and the bandwagon effect have a positive effect on investment interest in the capital market. This means that the higher the understanding of investment, motivation, and the bandwagon effect phenomenon that occurs, the higher the interest in investing in the capital market.

Keywords: Investing Interest; Investment Understanding; Motivation; Bandwagon Effect.
Analisis Komparatif Kinerja Keuangan Perbankan Syariah dan Perbankan Konvensional
Authors: Aski Farizal Julian , Suaryana I Gusti Ngurah Agung
Published: June 2021

The purpose of this study is to analyze: 1) Differences in the performance of Islamic banking and conventional banking. 2) How is the performance of Islamic banking and conventional banking. This research was conducted at banking companies registered with Bank Indonesia (BI) for a period of nine years, namely 2008-2016. The sampling technique used was purposive sampling technique. The number of samples obtained as many as companies with a total of 69 observations. Collecting data using non-participant observation methods. The analysis technique used is the comparative analysis Mann-Whitney test. The results of this study are: 1) Based on all the ratios that become proxies (CAR, NPL, OEOI, ROA, and LDR), there are significant differences in the performance of Islamic banking and conventional banking. 2) It turns out that during 2008-2016 the performance of Islamic banking was no better than conventional banking.

Keywords: Syariah Banking; Conventional Banking; Comparative Analysis.
Persepsi Manfaat, Persepsi Kemudahan, Norma Subjektif, Kualitas Informasi dan Minat Penggunaan: Studi pada Pengguna E-commerce
Authors: Aditya I Made Fery , Dwiana Putra I Made Pande
Published: June 2021

E-commerce is a general concept in the process of buying and selling products or services through the internet network. The Technology Acceptance Model theory explains the factors that influence the behavior of users of information systems, The purpose of this study is to obtain empirical evidence of the effect of perceived usefulness, perceived ease of use, subjective norms, and quality of information on interest in using e-commerce. This research was conducted on all active college students majoring in Accounting class 2016 at the Faculty of Economics and Business, Udayana University, totaling 115 college students. The sampling method used in this study was saturated sampling and the data analysis technique in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that perceived usefulness, perceived ease of use, subjective norms and quality of information had a positive effect on the interest in using e-commerce.

Keywords: Perceived Usefulness; Perceived Ease Of Use; Subjective Norms; Information Quality; E-Commerce.
Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Internal dan Kualitas Pegawai Pada Kualitas Laporan Keuangan
Authors: Setiawan I Made Hendra , Rasmini Ni Ketut
Published: June 2021

This research aims to determine the application of government accounting standards, internal control systems and quality of employees on the quality of financial statements. This research was conducted at Udayana University. The sample used was the staff of the finance department of Udayana University with a total of 31 respondents. Non-probability sampling is a method of determining the sample used, namely saturation sampling. The results of this study indicate the application of government accounting standards, internal control systems and employee quality affect the quality of financial statements. The variable implementation of government accounting standards, internal control systems and employee quality influences the quality of financial statements by 83.1 percent while 16.9 percent is influenced by other variables.

 

Keyword: Implementation Of Government Accounting Standards; Internal Control Systems; Quality Officers And Quality Of Financial Statements.
Perlindungan Hukum Terhadap Hak Cuti Panjang Pekerja di Grand Istana Rama Hotel
Authors: Sutarmayasa I Kadek Putra
Published: June 2021

The norm gap between the norms in the Act and those in reality namely the gap or discrepancy in the application of Article 79 of Law 13/2003 about regarding leave / long rest. Arrangements regarding the leave entitlement for employees at the Grand Istana Rama Hotel, namely Article 17 KKB of the Istana Rama Hotel, in addition to also being explained in article 79 of Law 13/2003, Kepmen 51/2004. The legal consequences for companies that do not provide workers with long-term leave entitlements are that the company must continue to provide workers with long-term leave / long-term leave in accordance with court decisions. This type of empirical legal research is used in this study to find out and understand the incompatibility of the application of Article 79 of the Manpower Act and Article 17 of the KKB Grand Istana Rama Hotel.

Kesenjangan norma antara norma-norma dalam UU dan yang pada kenyataannya adalah kesenjangan atau perbedaan dalam penerapan Pasal 79 UU 13/2003 tentang cuti / istirahat panjang. Pengaturan mengenai hak cuti panjang bagi karyawan di Hotel Grand Istana Rama, yaitu Pasal 17 KKB di Hotel Istana Rama, di samping juga dijelaskan dalam pasal 79 UU 13/2003, Kepmen 51/2004. Akibat hukum bagi perusahaan yang tidak memberikan hak cuti jangka panjang kepada pekerja adalah bahwa perusahaan harus terus memberi pekerja cuti jangka panjang / cuti jangka panjang sesuai dengan keputusan pengadilan. Jenis penelitian hukum empiris digunakan dalam penelitian ini untuk mengetahui dan memahami ketidaksesuaian penerapan Pasal 79 UU Ketenagakerjaan dan Pasal 17 Hotel KKB Grand Istana Rama.
Bentuk Perjanjian dalam Proses Pelayanan Administrasi di Perpustakaan dan Kearsipan Daerah Ponorogo
Authors: Febriansyah Ferry Irawan , Rohmayanti Linda Gusnia
Published: June 2021

This study was submitted to answer and describe the problems faced including the form of agreement in the administrative process in the Library and Archives of the Ponorogo Region and the implementation of the agreement in the administrative process in the Library and Archives of the Ponorogo Region. The research method used is an empirical juridical research method, where this method can answer and describe the question by collecting data obtained from interviews, observations and documentation at the research location so that it can describe it well. This research can be concluded that the practice of book lending agreements (library materials) in the Ponorogo Regional Library does not have a fixed legal force so that many parties do not carry out obligations in the loan book agreement. The factor that causes the parties not to carry out their obligations is the lack of self-awareness of the parties and the mild sanctions provided by the Library.

Penelitian ini disampaikan untuk menjawab dan mendeskripsikan permasalahan yang dihadapi meliputi bentuk perjanjian dalam proses Administrasi di Perpustakaan dan Kearsipan Daerah Ponorogo dan Implementasi perjanjian dalam proses Administrasi di Perpustakaan dan Kearsipan Daerah Ponorogo. Metode penelitian yang digunakan adalah metode penelitian yuridis empiris, dimana dengan metode ini dapat menjawab dan mendeskripsikan pertanyaan dengan cara mengumpulkan data yang diperoleh dari kegiatan wawancara, pengamatan dan dokumentasi di lokasi penelitian sehingga dapat menjabarkannya dengan baik. Penelitian ini dapat disimpulkan bahwa praktik perjanjian pinjam buku (bahan pustaka) di Perpustakaan Daerah Ponorogo belum memiliki kekuatan hukum yang tetap sehingga banyak para pihak yang tidak melaksanakan kewajiban dalam perjanjian pinjam buku. Faktor yang menyebabkan para pihak tidak melaksanakan kewajibannya adalah kurangnya kesadaran diri para pihak, dan ringannya sanksi yang diberikan oleh Perpustakaan.
Indonesian Labor Sector During Covid-19 : Weighing the Impact of Company Saving Policy and Workers Protection
Authors: Sudiarawan Kadek Agus , Yustisia Utami Putu Devi , Angga Saputra Gede Agus , Karunian Alia Yofira
Published: June 2021

The COVID-19 pandemic has a very significant impact on the global economy, especially in the business sector, which has suffered significant losses. On this matter it is deemed necessary to carry out research with the objectives first, to determine whether the policies implemented by companies in the form of employment termination and temporary workers layoff in order to survive the company can be legally justified, second, to determine what forms of legal protection should be obtained by workers in an industrial relationship with companies amidst of COVID-19, and third, to determine what forms of work relations/alternative policy models that can be offered to companies to be able to ease the burden on the company while being able to provide protection for workers amidst COVID-19. Research method that is applied is normative legal research with a statutory approach and legal concepts. The results show that company policies in the form of layoffs during the COVID-19 pandemic can be justified as long as they comply with the provisions of Article 163 to Article 165 of the Manpower Law, the act of laying off workers can be justified as long as it complies the provisions of the Minister of Manpower Circular Letter Number 5/1998 and Minister of Manpower Circular Letter Number 907/2004. Legal protection that shall be obtained if a worker is laid off must comply with the provisions of Article 156 of the Manpower Law. Companies can implement an industrial relationship by implementing Work From Home (WFH) during the COVID-19 pandemic.
Valuasi Merek sebagai Jaminan Kredit Perbankan: Relevansi dalam Pembentukan Lembaga Penilai Kekayaan Intelektual
Authors: Kurniawan I Gede Agus
Published: June 2021

This paper aims to examine the relevance of regulating the Intellectual Property Guarantee Institution as credit to banks in Indonesia in the future. The research method in this paper uses normative legal research, with a statutory approach and developing doctrines, as well as a comparative approach. The result found from this paper is that there is a need for synergy in the guarantee legal system in Indonesia, particularly in regulating intellectual property valuation, including the urgency to form an institution that handles the valuation of movable objects of intangible intellectual property. This is very much needed in encouraging the creative economy which in turn improves the welfare of the Indonesian people.

Tulisan ini bertujuan untuk mengkaji relevansinya pengaturan Lembaga Penilai Jaminan Kekayaan Intelektual sebagai kredit pada perbankan di Indonesia di masa mendatang. Metode penelitian dalam tulisan ini menggunakan penelitian hukum normatif dengan pendekatan undang-undang dan pendekatan doktrin-doktrin yang berkembang, serta pendekatan perbandingan.  Hasil yang ditemukan dari tulisan ini adalah perlu adanya sinergitas dalam sistem hukum jaminan di Indonesia, khususnya pengaturan valuasi kekayaan intelektual termasuk urgensinya dibentuk sebuah Lembaga yang menangani valuasi benda bergerak tak berwujud kekayaan intelektual. Hal ini sangat dibutuhkan dalam mendorong ekonomi kreatif yang pada akhirnya meningkatkan kesejahteraan masyarakat Indonesia.
Konvergensi Hukum Penentuan Suku Bunga dalam Layanan Pinjam Meminjam Uang Berbasis Teknologi Informasi
Authors: Rizko Ramadoni Sofwan , Sukarmi Sukarmi , Nur Widhiyanti Hanif
Published: June 2021

The existing legal construction of information technology-based loaning services essentially creates high interest rates in the community and leads to non-performing loans. Therefore, in essence, it is necessary to formulate a new legal construction to solve these problems. Considering that the problem is complex and systemic, ideally the legal construction formulated is convergence, which is the result of the unification of all existing variables. Related to this, the question arises how the legal construction of determining interest rates in information technology-based loaning services reflects the convergence of law and the principle of justice. The purpose of this study is to identify, describe and analyze the application of the legal construction of determining interest rates in information technology-based loaning services in the future. The research method used in this study is a normative juridical research using a statutory approach, a conceptual approach and a convergence approach. The results of this legal research indicate that the legal construction of determining interest rates in information technology-based loaning services which reflects the convergence of law and the principle of justice is the determination of interest rates that refer to the interest rates set by Bank Indonesia.

Konstruksi hukum layanan pinjam meminjam uang berbasis teknologi informasi eksisting saat ini pada hakikatnya menciptakan penetapan suku bunga yang tinggi di masyarakat dan marak berujung kepada non performing loan. Maka dari itu pada hakikatnya perlu dirumuskan sebuah konstruksi hukum baru untuk dapat memecahkan permasalahan tersebut. Mengingat permasalahan tersebut bersifat kompleks dan sistemik, maka idealnya konstruksi hukum yang dirumuskan bersifat konvergensi, yakni merupakan hasil dari penyatuan seluruh variabel-variabel yang ada. Terkait hal tersebut muncul lah pertanyaan bagaimana konstruksi hukum penentuan suku bunga dalam layanan pinjam meminjam uang berbasis teknologi informasi yang mencerminkan prinsip konvergensi hukum dan prinsip keadilan. Tujuan Penelitian ini adalah untuk mengidentifikasi, mendeskripsikan dan menganalisis mengenai penerapan konstruksi hukum dari penentuan suku bunga dalam layanan pinjam meminjam uang berbasis teknologi informasi di masa yang akan mendatang. Metode penelitian yang digunakan pada penelitian ini merupakan jenis penelitian yuridis normatif dengan menggunakan pendekatan perundang-undangan, pendekatan konseptual dan pendekatan konvergensi. Hasil penelitian hukum ini menunjukkan bahwa Konstruksi hukum penentuan suku bunga dalam layanan pinjam meminjam uang berbasis teknologi informasi yang mencerminkan prinsip konvergensi hukum dan prinsip keadilan adalah penentuan suku bunga yang mengacu kepada suku bunga yang ditetapkan oleh Bank Indonesia.