bluuebunny/crossref_metadata_2025 huggingface dataset:
CONDITIONS ON FORMING UNIVERSAL SYMBOLIC LEARNING ACTIVITIES IN ELEMENTARY SCHOOL STUDENTS DURING CONSTRUCTION AND PERFORMANCE OF MULTI-PURPOSE CLASS ASSIGNMENTS
Authors: Жданова Елена Альбертовна
Published: December 2022

Рассматривается проблема формирования у младших школьников метапредметных результатов, в частности универсального учебного действия моделирования, являющегося в обновленном Стандарте начального общего образования системообразующим для всех метапредметных результатов. Дана характеристика знаково-символических умений, формируемых у младших школьников. Приведены элементы учебного содержания, подлежащего моделированию в начальной школе (понятия, действия, процессы, учебные задачи), описана специфика работы по их моделированию в практической деятельности педагога. Выделены содержательные и организационно-технологические условия, при которых формирование у младших школьников знаково-символических универсальных учебных действий будет наиболее эффективно.

The problem under review is formation of metadisciplinary results in elementary school students, most notably universal learning activity of modeling, which is considered by the renewed Federal Educational Standard for the elementary general education to be the basis for all metadisciplinary results. The symbolic skills of elementary school students are given an assessment. The reference is provided for the elements of the educational subjects for elementary school (concepts, actions, processes, teaching objectives, complete assignments), as well as for their practical application by the elementary school teacher. The formation of symbolic universal learning activities in the elementary school students, as well as the action of modeling, is to be performed during the completion of the multipurpose educational assignments, which have the increased didactic and methodical potential with metadisciplinary and subject-specific components. Performance of such learning activities by elementary school students results in discipline-related results, but also will form the universal learning activities of various types. Because the symbolic activities serve as a framework for all the universal learning activities, the assignments that pertain to the modeling activity are thus far the most impactful in the didactic sense, as their performance by the elementary school students trains the ability to plan further activities, perform them according to that plan, as well as the ability to perform all the types of logical universal learning activities. Inclusion of additional activities (testing, appraisal, communicative) will also promote formation of a broad spectrum of multidisciplinary results. The specification is provided for the organizational, technical and subject-related conditions that boost efficiency of the formation of the universal learning activities in the elementary school students.
The Grammar of Ornamentation: An Egyptian Predynastic Decorative Continuum
Authors: Beuthe Tatjana
Published: December 2022

Tags made of mudstone are predominantly found in ancient Egyptian Predynastic cemetery contexts. This study examines the symbolism and significance of mudstone tags with the recurved horns of hartebeests and crescent-shaped mudstone tags. The use of syncretic imagery on these tags provides evidence for the fluidity of artistic perceptions in Predynastic Egypt. Available data suggests that individuals buried with mudstone hartebeest and crescent tags were almost exclusively female. Evidence for use wear and the find locations of the tags in burials indicates these artefacts were likely associated with rituals performed by female individuals.
Hubungan Husnuzzhan Dengan Fear Of Missing Out Pada Remaja Pengguna Media Sosial Di Masa Pandemi Covid-19 Di Pekanbaru
Authors: Vivaldie Yonina , Agustin Liliza
Published: December 2022

Pandemi covid-19 menyebabkan peningkatan penggunaan media sosial pada remaja, terkhusus remaja Pekanbaru. Penggunaan media sosial berlebihan dapat mendorong munculnya fear of missing out. Kondisi saat ini harusnya cenderung mendorong terjadinya fear of missing out, namun data menunjukkan hal yang berbeda. Penelitian ini bertujuan untuk mengetahui hubungan husnuzzhan dengan fear of missing out pada remaja di masa pandemi covid-19 di Pekanbaru. Populasi penelitian adalah remaja berumur 15 hingga 19 tahun, domisili Pekanbaru, pengguna media sosial, beragama Islam. Sampel berjumlah 270 remaja dengan menggunakan teknik purposive sampling. Pengumpulan data penelitian menggunakan skala husnuzzhan dari Rusydi (2012) dengan koefisien reliabilitas sebesar 0,88, dan skala fear of missing out dari Abel, Buff dan Burr (2016) dengan koefisien reliabilitas sebesar 0.87. Metode analisis menggunakan korelasi pearson dengan nilai koefisien korelasi (r) antara husnuzzhan dan fear of missing out sebesar -0,218  (p = 0,000). Penelitian ini memiliki nilai probabilitas (p) yaitu 0,000 lebih kecil dari 0,05 (0,000 ≤ 0,05). Nilai Measures Of Association nilai R squared (r2) = 0,047 artinya menunjukkan bahwa husnuzzhan mempengaruhi fear of missing out sebesar 4,7%. Hasil penelitian menunjukkan bahwa husnuzzhan memiliki hubungan negatif dengan fear of missing out. Keyword: Husnuzzhan, Fear Of Missing Out, Remaja dan  Pandemi Covid-19
Persepsi Mahasiswa terhadap Pendidikan Etika Profesi Akuntan dalam Pendidikan Akuntansi
Authors: Muhadis Achdy , Serly Vanica
Published: December 2022

This study describes the perception of stakeholders about the importance of accounting profession ethics education. The purpose of this study was to look at the differences in perceptions in the views of students, both those who have taken ethics courses and those who have not, and to see from the gender differences of these students. In contrast to previous studies which only looked at conceptual differences between students and lecturers, this study adds to the perceptions of graduates. This study uses a purpose sampling method and a survey method through the distribution of questionnaires. The results of this study (1) indicate that there is no difference in perception among interested parties about the importance of professional ethics education for accountants. (2) There is no difference in perception about the importance of ethics education in the accounting profession between men and women. (3) There is no difference in perception between students who take or do not take accounting profession ethics education courses.
Pengaruh ROE, ROA, EPS dan DER terhadap Harga Saham dengan PER sebagai Variabel Moderasi: Studi Empiris pada Perusahaan LQ-45 di Bursa Efek Indonesia
Authors: Prasetya Amelia , Fitra Halkadri
Published: December 2022

The purpose of this research was to determine how the effect of financial ratios on stock prices. The renewal of this research where this study also aims to determine the role of  PER in moderating the effect of  ROE, ROA, EPS and DER on stock prices. This study uses the object of research in LQ-45 companies for than 2016-2020 period and obtains samples using the purposive sampling method as many as 21 companies. This research found that variables ROE, ROA, DER had no effect on stock prices with a significance value of 0.994, 0.935 and 0.514 which were greater than 0.05. But the results of this research state that EPS has an effect on stock prices with a significance value of 0. 000 which is less than 0.05. This study found that PER can moderate the relationship between EPS and stock prices with a significance value of 0.000 great we than 0.05 and positive direction, which means that PER can strengthen the relationship between EPS and stock prices. However, PER is not proven to moderate the relationship between ROE, ROA, EPS and DER to stock prices with a significance value of 0.180, 0.334 and 0.521 greater than 0.05. Recommendations for further research are expected to use other independent variables that are considered relevant to the research and use different data processing techniques such as Uji Moderasi Residual.
Kemampuan Laba dan Arus Kas Operasi dalam Memprediksi Arus Kas Masa Depan pada Perusahaan BUMN yang terdaftar di BEI Tahun 2016 - 2020
Authors: Srikintan Srikintan , Setiawan Mia Angelina
Published: December 2022

The current study aims to to achieve empirical evidence concerning the potential of net profits and cash flow operations to predict future cash flows and which ability to be taken into consideration superior in predicting future cash flows. The population are the indexed company of country -Owned organisations at the IDX in 2016 – 2020. The sampling method used the purposive sampling  that produced 85 for a 5-year observation. Analysis was based on, secondary data types obtained from the legitimate website of IDX. The analysis that produced used multiple linear regression analysis. The results of this analysis imply that net profits has the ability to predict future cash flows while cash flow operastions are not longerable to predictfuture cash flows for BUMN companies at the IDX . This Assessment also indicates that the ability of net profits greater than operating cash flow to predicting future cash flows.
Pengaruh Tone at the Top dan Locus of Control terhadap Perilaku Disfungsional Audit: Studi Eksperimental pada Mahasiswa S1 Akuntansi Universitas Negeri Padang
Authors: Andriani Destri , Cheisviyanny Charoline
Published: December 2022

The purpose of this study is to analyze the effect of tone at the top and locus of control on dysfunctional audit behavior. is study used a-quasi experimental desaign with 2x2 factorial design. The hypothesis in this study tested by using measures Two way ANOVA. The result of this study indicate that auditors will act dysfunctionally when he knows that tone at the top accepts the dysfunctional audit behavior. Also, the result of this study found that the auditor’s locus of control has an affect on dysfunctional audit behavior. Furthermore, the result of this study found that there is no interaction between tone at the top and locus of control on dysfunctional audit behavior.
Kualitas Akrual: Kebutuhan Stakeholder dan Konsekuensi Ekonomi
Authors: Novita Sri , Sebrina Nurzi
Published: December 2022

This study aims to examine the quality of accrual having economic consequences in predicting future cash flows in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), the research sample was determineted using the pusposive sampling method with a total sample of 213 companies. The data used is secondary data from the company’s annual report. The analytical method used i multiple regression analysis (MRA). The result showed that the interest of investors and the interest of lenders were positively correlated with the quality of accruals. Suppliers interest is negatively correlated with accrual quality. While the quality of accruals has economic consequences in predicting future cash flows.
Pengaruh Kepemilikkan Manajerial, Ukuran Perusahaan, Perisai Pajak Non Hutang, dan Leverage Operasi terhadap Struktur Modal
Authors: Salsabila Putri , Afriyenti Mayar
Published: December 2022

This research aims to analyze the effect of managerial ownership,firm size, non debt tax shield and operating leverage on capital structure. This research uses a quantitative approach with a causal associative research type. The data used in this study are annual reports of sector manufacturing  listed on the Indonesia Stock Exchange in 2017-2020. Using purposive sampling method we obtained by 272 sample from 68 companies conducted observations from 2017 – 2020. This research using multiple linear regression analysis on the hypothesis testing. The result showed that the managerial ownership, firm size, and operating leverage has a negative and significant effect on capital structure. However, the non-debt tax shield variable has no effect on the capital structure.
Pengaruh Inventarisasi, Kompetensi Aparatur, dan Pengendalian Internal terhadap Optimalisasi Pengelolaan Barang Milik Daerah
Authors: Listiani Listiani , Agustin Henri
Published: December 2022

This study aims to examine the effect of inventory, the competence of apparatus, and internal control systems on optimizing the management of regional property. The population of this research is all Regional Apparatus Organizations in Pelalawan Regency. The sampling technique used was total sampling, where as many as 27 Regional Apparatus Organizations in Pelalawan Regency were used as research samples. From each Regional Apparatus Organizations, 4 people were taken as respondents, consisting of 1 Head of General Subdivision, 1 Head of Finance Subdivision, and 2 Managers of Goods, so that a total of 108 respondents were obtained. The data was collected by distributing questionnaires directly to the respondents. This research uses quantitative method and the data were processed using multiple linear regression analysis with the help of the IBM SPSS Statistic version 22. The results of statistical tests stated that the inventory had a positive and significant effect on the optimization of the management of regional property. Meanwhile, the competence of the apparatus and the internal control system has no significant effect on the optimization of the management of regional property.
Pengaruh Fee Audit, Ukuran KAP, dan Workload terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Keuangan
Authors: Putra Wikky Lendika , Nelvirita Nelvirita
Published: December 2022

This research examines the association of audit fees, Public Accounting Firm Size, and Workload as independent variables on audit quality. This research was conducted at financial sector company listed on the Indonesia Stock Exchange from 2018-2020. This research is important to do considering the literature review shows inconsistent results on each research variable. The research sample was selected through purposive sampling method and using logistic regression as the basis of analysis.The results of the research and hypothesis testing that have been carried out show that the first hypothesis is accepted where there is a significant negative effect between workload and the quality of the audit results. The results of the research and hypothesis testing that have been carried out show that the first hypothesis is rejected where there is no influence between audit fees and the quality of audit results. the second hypothesis is rejected where there is no influence between the size of the auditor's public accounting firm on audit quality. the third hypothesis is rejected where there is no influence between workload on audit quality.
Studi Empiris Determinan Nilai Perusahaan di Indonesia
Authors: Shaharudin Rifka , Puspaningsih Abriyani
Published: December 2022

The aims of this study were to find some factors that effect to firm value. The objective of this study is to prove the indirect effect of Good Corporate Governance which is proporated by Audit Committee, Board Of Directors and Board Independen Commissioner. This study takes sample from 11 companies in the food and beverages sub sector at the Indonesia Stock Exchange, which were listed from 2013-2017. Sampling method in this study used purposive sampling. The method of analysis in this research used multiple regression. The results of this study show that audit committee, board Independen Commissioner, profitability, and firm growth had positive significant influence to firm value. Meanwhile, debt policy and board of directors had negative significant influence to firm value. Firm Size on the other hand had not significant influence to firm value. The contribution of this research is: Keywords: GCC, Debt Policy, Firm Size, Firm Value
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN ON INVESTMENT PADA PERUSAHAAN TAMBANG DI INDONESIA
Authors: Asmarawati Budi , Yuniarto Andriono Eko , Yustrianthe Rahmawati Hanny
Published: December 2022

This study aims to determine the effect of the Current Ratio, Debt Ratio, Debt To Equity Ratio, and Total Assets Turnover on Return On Investment in Mining Companies listed on the IDX for the 2016-2020 period. This research is a causative research. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) as many as 48 companies. While the sample used in this study were 30 companies, the sample selection used a purpose sampling technique. Analysis of the data used is multiple linear regression analysis. The results show that the Current Ratio, Debt Ratio, Debt to Equity Ratio, and Total Asset Turnover have no significant effect on Return On Investment in mining companies listed on the Indonesia Stock Exchange (IDX). ) period 2016-2020.  Keywords: Current Ratio (CR), Debt Ratio (DR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Return On Investment (ROI).
Pengaruh Dewan Komisaris Independen, Komite Audit, dan Kepemilikan Asing Terhadap Green banking Disclosure (Studi Pada Perbankan Di Indonesia Tahun 2017-2021)
Authors: Rahmiati Aulia , Agustin Henri
Published: December 2022

The purpose of this study was to examine the impact of independent commissioners, audit committees, and foreign ownership on the green banking disclosures of Indonesian banks in 2017-2021. The population in this study is banking in Indonesia in 2017-2021 and the sample in this study is 35 banks. The sample in this study was obtained by using purposive sampling method. The method used to assess green banking practices is using content analysis that refers to green banking disclosure indicators. Causality relationship between independent board of commissioners, audit committee, and foreign ownership and disclosure of green banking was tested using multiple linear regression analysis method. This study found that there was a significant effect between the audit committee on green banking disclosure practices in Indonesian banks and did not find any influence between independent commissioners and foreign ownership on green banking disclosure practices.Keyword: Independent Commissioners, Audit Committees, Foreign Ownership, Green banking
EKSISTENSI KEMENTERIAN NEGARA DALAM SISTEM PRESIDENSIL BERDASARKAN UNDANG-UNDANG NOMOR 39 TAHUN 2008 TENTANG KEMENTERIAN NEGARA
Authors: M. Shofwan Taufiq Tria Noviantika
Published: December 2022

Pasal 4 ayat (1) UUD Negara RI Tahun 1945 dinyatakan bahwa wewenang eksekutif ada pada Presiden. Hal ini menunjukkan salah satu ciri penting dalam pemerintahan presidensial. Kemudian Pasal 17 UUD Negara RI Tahun 1945 mempertegas hal ini dengan menetapkan bahwa presidenlah yang memilih menterimenterinya. Dalam sistem presidensial ini, kedudukan eksekutif tidak tergantung kepada badan perwakilan rakyat. Adapun dasar hukum dari kekuasaan eksekutif dikembalikan kepada pemilihan rakyat. Sebagai kepala eksekutif, Presiden menunjuk pembantu-pembantu yang akan memimpin departemennya masingmasing dan mereka hanya bertanggung jawab kepada Presiden. Permasalahan yang akan dibahas dalam penelitian ini adalah Bagaiamanakah Kedudukan Kementerian Negara dalam Sistem Ketatanegaraan Indonesia Berdasarkan Undang-Undang Nomor 39 Tahun 2008 tentang Kementerian Negara. dan apakah Tugas dan Fungsi Kementerian Negara dalam Sistem Ketatanegaraan Indonesia Berdasarkan UndangUndang Nomor 39 Tahun 2008 tentang Kementerian Negara. Metode yang akan digunakan dalam penelitian ini adalah metode penelitian hukum normatif yang merupakan penelitian hukum kepustakaan, yaitu penelitian hukum yang dilakukan dengan cara meneliti bahan pustaka. Hasil penelitian ini menunjukan bahwa kedudukannya telah jelas dalam struktur ketatanegaraan kementerian berada dibawah dan bertanggung jawab kepada presiden secara langsung atas segala tugas dan kewajiban yang diemban oleh masing-masing menteri sesuai dengan bidangnya masing-masing. Sedangkan tugas, fungsi dan susunan organisasi Kementerian Negara diatur dengan Peraturan Presiden Nomor 68 Tahun 2019. Pada dasarnya Tugas para menteri adalah untuk menyelenggarakan urusan tertentu dalam pemerintahan untuk membantu Presiden dalam menyelenggarakan dan menjalankan pemerintahan Negara sesuai dengan amanat konstitusi, dalam melaksanakan tugasnya, fungsi Kementerian.
PERTANGGUNGJAWABAN KORPORASI DALAM KEJAHATAN YANG DIATUR KAIDAH HUKUM TERTULIS: TELAAH KEJAHATAN YANG DIATUR KAIDAH HUKUM TERTULIS KORUPSI
Authors: Dauri Feby Tamara Rahmadhani,
Published: December 2022

Dikehidupan ini kejahatan yang diatur kaidah hukum tertulis semua kejahatan yang diatur kaidah hukum tertulis korupsi merupakan kejahatan luar biasa di dalam negeri maupun di luar negeri. Adapun kejahatan yang diatur kaidah hukum tertulis semua kejahatan yang diatur kaidah hukum tertulis korporasi namun masih jarang diangakat ke Pengadilan. Dalam praktiknya hanya pidana denda yang dikenakan kepada korporasi kurang memiliki efek jera. Dan banyak terdapat perbedaan para ahli hukum terhadap yang memiliki culpa adalah person kemudian sedikit yang mengatakan bahwa korporasi juga. Pada hubugan pekerjaan dalam perusahaan dan lainnya tidak diatur pemberataan pidana korporasi dimana diatur dalam pasal 2 ayat 2 UUPTK. Oleh karena itu penulis ingin mengangkat masalah pertanggungjawaban korporasi dalam pelaku kejahatan yang diatur kaidah hukum tertulis semua kejahatan yang diatur kaidah hukum tertulis korupsi serta Variabel penghambat dalam pertanggungjawaban kejahatan yang diatur kaidah hukum tertulis semua kejahatan yang diatur kaidah hukum tertulis korporasi tersebut. Metodelogi yang dipakai Tipe penulisan ini bersifat deskriptif analitis, dalam kaitan dengan pendekatan normatif yang digunakan (a) pendekatan Per kaidah hukum tertulis itu sendirian (statute approach) yaitu pendekatan beberapa aturan hukum bersangkutan (b) pendekatan Konsep (Conceptual approach) untuk memahami konsep pertanggungjawaban pidana dalam tindakan korupsi korporasi. Hasil Penelitian ini menunjukan bahwa Dalam hal ini mekanisme subjek hukum dalam bertanggungjawab atas kejahatan korporasi mematuhi metode pertanggungjawaban hukum yang mengatur tentang kejahatan dalam kaidah hukum tertulis pada standar yang berlaku atas culpa. Akan tetapi akibat korporasi ialah subyek hukum tidak cakap atas culpa oleh karenanya menggunakan metode pertanggungjawaban yang tidak hakiki dalam culpa sebagai mutlak. Metode subjek hukum  dalam tanggugjawab kejahatan kiranya adalah Strict Liabilty, Vicorious Liability, Sucsessive Liability, Teori Identifikasi, dan Teori delegasi. Variabel penghambat antara lain penggunaan metode pertanggungjawaban berupa individual, direct, dan based on schuld (sistem pertangungjawaban pidana konvensional), verivikasi culpa korporasi sukar dilakukan, belum ada peraturan korporasi yang menyatakan bahwa subyek kejahatan yang diatur kaidah hukum tertulis semua kejahatan yang diatur kaidah hukum tertulis formil maupun materiil.
PERTIMBANGAN HAKIM DALAM PENEGAKAN HUKUM TINDAK PIDANA PENCURIAN BERDASARKAN PASAL 363 AYAT (1) KE-5 KUHP YANG MENJUNJUNG TINGGI KEADILAN
Authors: HANDOKO AHMAD
Published: December 2022

Pencurian terdiri dari dua unsur yaitu unsur objektif dan unsur subjektif. Unsur objektif tindak pidana pencurian terdiri dari perbuatan mengambil, objeknya suatu benda, dan unsur keadaan yang menyertai atau melekat pada benda, yaitu benda tersebut sebagian atau seluruhnya milik orang lain. Kasus pencurian yang banyak terjadi pada akhir-akhir ini semakin membuat resah masyarakat karena cara yang dilakukan juga terus mengalami perkembangan. Sebagiamana peristiwa hukum yang terjadi di daerah hukum Pengadilan Negeri Liwa dalam Putusan Pengadilan Negeri Liwa Nomor 119/Pid/2019/PN Liwa. Permasalahan yang akan di uriakan dalam penelitian ini adalah mengenai implementasi penegakan hukum terhadap tindak pidana pencurian alat petukangan berdasarkan Pasal 363 Ayat (1) Ke-5 KUHP yang memberikan keadilan kepada masyarakat. Metode yang digunakan dalam penelitian ini adalah yuridis normatif dengan pendekatan peraturan perundang-undangan dan bahan lainnya terkait dengan permasalahan penelitian. Hasil penelitian ini menunjukan bahwa hakim mempunyai kebebasan mandiri dalam mempertimbangkan berat ringannya sanksi pidana penjara terhadap putusan yang ditanganinya. Kebebasan hakim mutlak dan tidak dicampuri oleh pihak lain. Hal ini di sebabkan untuk menjamin agar putusan pengadilan benar-benar obyektif. Kebebasan hakim untuk menentukan berat ringannya sanksi pidana penjara juga harus berpedoman pada batasan maksimum dan juga minimum serta kebebasan yang dimiliki harus berdasarkan rasa keadilan baik terhadap terdakwa maupun masyarakat dan bertanggung jawab terhadap Tuhan Yang Maha Esa.
PARTISIPASI DARI MASYARKAT PEMBENTUKAN PERATURAN
Authors: KURNIADI HERI
Published: December 2022

Pembentukan peraturan perundang-undangan, merupakan suatu kajian yang di lakukan oleh pemerintah dengan berlandaskan prinsip Negara hukum. Pembentukan suatu peraturan, melibatkan semua kalangan masyarakat, baik masyarakat biasa hingga di kalangan pemerintahan seperti DPR. Agar hubungan tersebut dapat memberikan manfaat bagi penciptaan undangundang, maka partisipasi masyarakat yang responsive harus ada disetiap pembuatan undangundang. Tulisan ini akan membahas mengenai mengapa partisipasi masyarakat begiu penting dalam pembentukan undang-undang, serta bagaimana proses pembuatan undang-undang berdasarkan UU nomor 12 tahun 2011 dan responsive dari masyarakat. Dengan menggunakan metode juridis normative akan terlihat nantinya partisipasi masyarakat merupakan wujud dari asas keterbukaan yang merupakan asas dalam pembentukan peratran perundang-undangan yang akan memberikan manfaat enting dalam efektivitas pemberlakuan undang-undang tersebut. Untuk itu, perlu adanya kesadaran masyarakat dan dari pembentuk undang-undang mengenai relasi yang terjadi antara kedua belah pihak dalam pembentukan undang-undang.
KAJIAN HAK ASASI MANUSIA TERHADAP PENJATUHAN HUKUM PIDANA MATI DI INDONESIA
Authors: Oci Senjaya Nur Asriaty Solichah
Published: December 2022

Hukuman mati merujuk pada hukuman yang dijatuhkan atas tindak pidana yang telah dilakukan oleh seseorang atas kesalahan yang diperbuat. Seluruh aspek di Indonesia menggunakan Konstitusi sebagai acuannya dikarenakan Indonesia merupakan negara hukum. Pidana hukuman mati masuk dalam golongan hukuman paking berat dengan tujuan menjadi benteng atas adanya beban kriminal dan membatasi pengulangan tindakan tersebut. Hukuman mati tidak dibebankan pada seluruh jenis kriminal, melainkan pada kasus tertentu mencakup penbunuhan, perdagangan narkoba, terorisme, serta pengkhianatan. Ketidamserasian pendapat mengenai hal ini secara umum terpisah menjadi dua kelompok, yaitu pada grup yang ingin mempertahankan aturan hukuman mati ini dengan grup yang ingin menghapus praktik hukuman mari. Studi ini mengkaji mengenai terapan hukuman mati di Indonesia atas HAM melalui metode normatif dengan pendekatan perundang-undangan.
MASA DEPAN KONSTITUSI DEMOKRASI INDONESIA: POST DEMOCRACY
Authors: Peturun Penta
Published: December 2022

EQUALITY BEFORE THE LAW “kesederajatan di mata hukum” Makna dari sana sesungguhnya semua orang dengan status apapun memiliki kesamaan, dimana dan kapan untuk dapat mengakses hukum secara adil. Ringkasan konsepsi dasar inilah yang melahirkan bentuk demokrasi, yang diatur dalam konstitusi. Indonesia yang menganut demokrasi konstitusional. Tujuan memberi legitimasi menjalankan dan membatasi absolutisme penguasa berdasarkan demokrasi, menolak pemerintahan otoriter. Permasalahan yang akan dibahas dalam penelitian ini adalah bagaimana perkembangan Demokrasi yang terjadi atas desakan globalisasi. Berdampak pada masa depan demokrasi dan konstitusi yang mengarah pada'resesi demokrasi' melanda dunia. Saat ini membentuk model postdemocracy dalam kehidupan politik Indonesia. Meski belum sampai pada model pemerintahan otoriter. Untuk menghindari arus deras kemosotan, bahkan pembusukan demokrasi dibutuhkan kebangkitan kalangan civil society, sebagai jalan menjaga demokrasi menegakan constitutional democracy sebagaimana amanat rakyat mayoritas.
PROBLEMATIKA KONSEPSI STRICT LIABILITY DALAM PERLINDUNGAN LINGKUNGAN HIDUP PASCA DISAHKANNYA UNDANG-UNDANG NOMOR 11 TAHUN 2020 TENTANG CIPTA KERJA
Authors: Gusta Rianda Hendi
Published: December 2022

Perlindungan dan pengelolaan lingkungan hidup merupakan suatu bagian dari Hak Asasi Manusia yang kemudian dijaminkan oleh UUD 1945 (Green Constitution) dengan tujuan untuk memakmurkan rakyat Indonesia. Salah satu perlindungan tersebut kemudian secara norma di implementasikan dalam Pasal 88 Undang-Undang Nomor 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup (UUPPLH) melalui konsep Strict Lialibility atau tanggung jawab mutlak bagi setiap yang melakukan kerusakan lingkungan tanpa perlu adanya pembuktian terlebih dahulu. Problematika makin terjadi pasca disahkannya Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja (UU Cipta Kerja) yang telah mereduksi beberapa hal yang mengenai perlindungan terhadap lingkungan hidup, salah satunya adalah konsep Strict Liability yang menghapus frasa “tanpa perlunya pembuktian”, sehingga semakin rapuhnya keadilan ekologis dalam perlindungan terhadap lingkungan hidup. Kemudian metode penelitian yang digunakan dalam penulisan ini menggunakan pendekatan secara yuridis normatif dengan disajikan secara deskriptif-analitis.
PERAN LEMBAGA BANTUAN HUKUM MEWUJUDKAN ACCESS TO JUSTICE
Authors: Sumarsih Sumarsih
Published: December 2022

Bantuan hukum adalah jasa hukum yang diberikan oleh pemberi bantuan hukum, baik oleh Lembaga Bantuun Hukum maupun Advokat secara perseorangan secara cuma-cuma kepada penerima bantuan hukum. Penerima bantuan hukum adalah orang atau kelompok orang miskin. Dalam pembahasan ini merujuk pada Undang-Undang Nomor 16 Tahun 2011 tentang Bantuan Hukum. Sebagimana, negara bertanggung jawab terhadap pemberian bantuan hukum bagi orang miskin. Sebagai perwujudan akses terhadap keadilan. Pengaturan mengenai bantuan hukum yang diselenggarakan oleh negara. Harus berorientasi pada terwujudnya perubahan sosial yang berkeadilan. Bantuan hukum merupakan instrument penting dari perlindungan hak asasi manusia. Dengan metode kualitatif dengan berfokus pada fenomena sosial yang berkembang di masyarakat. Penelitian ini diterapkan dengan menggunakan penelitian hukum normatif empiris. Melihat sejauh mana lembaga bantuan hukum berperan serta dalam tercapainya fungsi bantuan hukum, pemerataan siapa saja yang berhak mendapatkan bantuan serta peranya dalam mewujudkan lembaga hukum sebagai access to justice.
ANALISIS YURIDIS TERHADAP PERKARA NO.363/Pid.Sus/2020/PN Sdn TENTANG PELECEHAN SEKSUAL ANAK DIBAWAH UMUR DI PENGADILAN NEGERI SUKADANA LAMPUNG TIMUR
Authors: Putra Jefri Ari
Published: December 2022

The main problem of this research is about Legal Protection Against Victims of Sexual Harassment with Child Victims. In the case of Legal Protection for Victims of Sexual Harassment with Child Victims, it is contained in Law Number 23 of 2002 concerning Child Protection Article 81 Paragraph (2). In the realization of Legal Protection Against Victims of Sexual Harassment with Victims of Minors, for this reason the study has 2 (two) problem formulations, namely (1) How is legal protection for victims of sexual harassment with victims of minors (2) What are the factors that cause abuse sex with minors.This research method uses an empirical juridical approach which is carried out by interviewing several respondents or competent sources who are directly related to the writing of this thesis, in order to obtain operational data for empirical research conducted through field research.The results of this study prove that legal protection for victims of child sexual abuse has been carried out properly and fairly through Case Number: 363/Pid.Sus/2020/PN.Sdn on behalf of Bayu Samudra Als Juanto Bin Marsudi at the Sukadana District Court. well, with the prosecutor's demands, namely imprisonment for 10 (ten) years and a fine of Rp. 500,000,000 - (five hundred million rupiah) subsidiary to imprisonment for 5 (five) years to the defendant with all the evidence presented before the trial and the judge's considerations regarding aggravating and mitigating matters, namely his actions destroying the child's future, giving trauma and mitigating things The defendant behaves politely before the trial and regrets his actions. But to prevent abuse of children, both as victims and perpetrators, it is necessary to socialize children during their development period.
PERTIMBANGAN HAKIM DALAM MENGABULKAN JUSTICE COLLABORATOR TERHADAP TERDAKWA YANG MELAKUKAN TINDAK PIDANA KORUPSI
Authors: Zainudin Hasan Nyimas Maharani Putri Pertiwi
Published: December 2022

The perpetrators of these criminal acts of corruption tried to cover up their crimes by all means and even made scenarios so that their crimes were difficult to identify by investigators and the prosecutor's office as the body authorized to conduct investigations in cases of corruption. Because the perpetrators of these crimes are difficult to identify, it is very effective if law enforcers invite the defendants of the corruption crime to reveal who are the other defendants and the mastermind behind the corruption and become a Justice Collaborator. The problem in the study is how the procedure for the defendant who commits a criminal act of corruption to apply as a justice collaborator, how the defendant returns state losses due to corruption committed by the defendant and how the judge's consideration in granting the application for justice collaborator against the accused of corruption. The research method used in this study is a normative juridical approach, namely an approach through library research, comparative studies and document studies by reading, quoting, and examining the rules or regulations related to the problem to be discussed and the empirical approach, namely collecting data. based on the results of direct interviews with resource persons who will relate to the problems that exist in this research. The results of the study show how the defendant who commits a criminal act of corruption to apply as a justice collaborator. The defendant can apply as a justice collaborator if the defendant is not the main actor in the case. The judge's consideration in granting the defendant's justice collaborator application, the judge considered several aspects including the defendant being able to cooperate cooperatively and in good faith during the trial, not covering up and witness testimony in line with what was explained by the defendant.
PEMBEBASAN NARAPIDANA DALAM BENTUK PENANGANAN COVID-19
Authors: Putri Larasati Devita Marentina
Published: December 2022

The government policy to free the convict in the middle of pandemic covid-19 have reaped controversy in the community. some have raised objections with concerns about increased crime and impact policy from freedom of the convict is temporary solution. The step is assessed for stop spread and transmission covid-19 at jail facilities because the main factor spread pain at the jail is government policy which still prioritizes imprisonment in law enforcement. This legal research uses empirical juridical research which uses statutpry approach with qualitayive kualiti for search, prosses, and analyze result of the research with descriptive. Policy the freedom convict in an effort to suppres the transmission of covid-19 based on concern government with transmission on the jail. However, released prisoners do not automatically guarantee that they are protected from the virus. Another problem is the difficulty in fulfilling their daily needs, namely due to the difficulty of finding work so that there is great potential for former inmates to commit criminal acts again. Apart from fulfilling the necessities of life, another factor that encourages recidivists is the ineffectiveness of the supervisory function by the Correctional Center (Bapas). this is due to the limited human resources in Bapas itself and it is also known that Bapas does not conduct guidance in the usual way, currently only relies on existing technology, so it cannot provide optimal services.
IMPLEMENTASI UPAYA PENANGGULANGAN TINDAK PIDANA CYBER DI ERA TEKNOLOGI
Authors: Hanafiah Dwi Putri Melati Januri
Published: December 2022

Abuse of the internet is also proven by the frequent finding of crimes through the internet network. The existence of social media which also functions as an online buying and selling transaction, but is used by unscrupulous persons to commit crimes, one of the crimes is fraud. Crimes related to the confidentiality, integrity and existence of data and computer systems receive special attention, because these crimes have a different character from conventional crimes. The legal system in Indonesia does not specifically regulate computer crime through the internet. Obstacles found in investigating cybercrime include issues related to legal instruments, the ability of investigators, evidence, and inadequate computer facilities. Efforts that can be made to overcome obstacles found in investigating cybercrime include improving legal instruments, educating investigators, building adequate facilities, increasing investigative efforts and international cooperation, as well as making efforts to combat cybercrime prevention
PELAKSANAAN PELAYANAN PUBLIK DI ERA PANDEMI COVID – 19 BERDASARKAN UNDANG-UNDANG NOMOR 25 TAHUN 2009
Authors: Sata Sata
Published: December 2022

Setiap warga negara berhak untuk mendapatkan persamaan perlakuan yang adil, baik dalam hukum maupun pemerintahan. Pemerintah bertindak demi kepentingan rakyat untuk mencapai tujuan organisasi negara antara lain kesejahteraan, pertahanan, keamanan, ketertiban, keadilan dan kesehatan.Berdasarkan Undang-Undang Nomor 25 Tahun 2009 tentang Pelayanan Publik bahwa penyelenggaraan pelayanan publik harus berasaskan Kepastian hukum dan adanya ketepatan waktu. Artinya pelaksanaan pelayanan publik harus diselesaikan dalam jangka waktu yang telah ditentukan oleh unit penyelenggara pelayanan. Sejak diumumkan kasus positif Virus Covid-19 di Indonesia pada bulan Maret 2020 lalu, pemerintah mulai membatasi hubungan sosial (social distancing) guna mencegah penularan Virus Covid-19 tersebut, tidak terkecuali di bidang pelayanan publik. Kebijakan yang diambil dalam pelayanan publik dengan cara pelayanan secara online, menerapkan Work From Home (WFH) bagi petugas pelayanan, membatasi jumlah pemohon, melakukan social distancing dan physical distancing serta menerapkan protokol kesehatan (memakai maasker, mencuci tangan dan menjaga jarak). Dengan demikian diharapkan masyarakat tetap mendapatkan pelayanan publik sesuai standar yang berlaku akan tetapi tidak menyebabkan penularan virus covid-19 terhadap manusia lainnya.
Labour and legal aspects of the use of remote work under the conditions of martial law
Authors: Lutsenko O.
Published: December 2022

In this article, the author reveals some problems of using a remote form of work organization during the period of martial law. The author emphasizes that the conditions for the use of remote work in the conditions of martial law have changed and not for the better for employees.

During the armed aggression, the introduction of remote work became even more important in order to support the country’s economy and help employers and employees organize the work process. Although the Labour Code of Ukraine does not contain restrictions on the use of remote work from abroad by persons working for domestic employers, in wartime there are separate legislative acts that introduce such restrictions (in particular, regarding civil servants, employees of economic entities state sector of the economy). The author focuses on whether such prescriptions-restrictions are not discriminatory, because in remote work, the most important thing is that the employee properly fulfils his/her duties, regardless of where he will actually perform his/her work functions from? In addition, the author emphasizes the lack of objectivity of the prescriptions that gave employers the right to apply disciplinary sanctions against those employees (of the public sector of the economy) who will not perform their labour duties on the territory of Ukraine. The author emphasizes that telecommuting in its essence is a form of work organization that gives freedom to the employee in choosing the place of performance of his/her work function, and the restriction of this freedom nullifies the very nature of telecommuting.

In cases of the spread of an epidemic, a pandemic, the need for self-isolation of an employee in cases established by law, and/or in the event of a threat of armed aggression, an emergency situation of man-made, natural or other nature, the introduction of remote work is the right of the employer. The Labour Code of Ukraine does not require the employee’s consent. The employer is only obliged to familiarize the employee with the order before the date from which remote work is introduced, within two days from the day of its adoption. If the employee cannot work remotely during the existence of the specified circumstances, then the employer can exercise his right to declare layoff or suspend the employment contract.
Comparative features of eu and ukrainian legal mechanisms for pollutants discharge regulation
Authors: Uberman V. , Vascovets L.
Published: December 2022

The problem of adaptation of the Ukrainian legal regulation of pollutants discharging (RPD) from point sources into surface waters to the EU environmental legislation is being studied. It is noted that the legislative limitation of the receiving of pollutants (P) into water is one of the most relevant and effective ways of ensuring water quality and protecting it from pollution. The basis for adaptation should be comparative studies of the legal mechanisms of the limitation regulation of the environmental legislation of the EU and the water legislation of Ukraine, concentrated in the sub-institutes of RPD of the complex institutes of water quality and its regulation. In the cases of integrated water resources management based on the basin principle (IWRMBP), the main elements of RPD should be included in the river basin management plans (RBMP) and reflected in the year reports. The transition to the modern RPD and its approach to the European counterpart requires a comparative study of the structure and composition of the legal mechanisms of the RPD in the environmental legislation of the EU and Ukraine. The study revealed that the European RPD is fundamentally different from the Ukrainian one in terms of goals, system structure and legal instruments, and is more thorough and detailed. A method of comparing the principles of regulation, legal definitions and regulatory norms of the RPD from five main legislative sources of European environmental law and from two main Ukrainian sources is proposed. For this purpose, a set (scale) of 18 subject-functional features of the mechanism and chain of ecological and legal influence of the RPD was used. It was determined that 51% of the 35 evaluations did not match based on the comparison. Such inconsistency of the regulatory norms of the RPD is determined in relation to the most important features of legal regulation. Conclusions were made that the implementation of the IWRMBP requires a transition to modern European legal relations regarding the RPD, appropriate structuring and detailing of certain requirements for the RBMP.
Correlation of procedural and procedural forms of activity of public administration in the context of the Law of Ukraine «On administrative procedure»
Authors: Bila V.
Published: December 2022

The article examines the essence of the legal procedural and legal proceedings form of public administration activity in the context of the adoption of the Law of Ukraine «On Administrative Procedure». The main differences of legal procedural and legal proceedings forms are revealed. The latter, due to the presence of stages, can cause the onset of a legal consequence even before the final resolution of the case, for example, after the completion of a specific stage of the case. While the procedural form can cause a legal consequence only at the final stage of its implementation. It is noted that a mandatory element of the legal proceedings form is the stage of proving the circumstances of the case. Based on the analysis of the features and correlation of the procedural and legal proceedings form, the thesis is substantiated that in the field of public management and administration there are two independent varieties of the legal proceedings form: administrative justice and administrative proceedings. Administrative procedure is a branch type of procedural form in administrative law. The impracticality of distinguishing between the concepts of administrative procedure and administrative proceedings on the basis of statics and dynamics has been proven. As branch varieties of higher-order categories (procedural and legal proceedings, respectively), these concepts can and should be distinguished precisely by generic features. It is emphasized that administrative procedure and administrative proceedings are specific concepts of different content categories, and attempts to establish generic-specific connections between these concepts lead to a number of logical contradictions. These contradictions are analyzed on the example of the Law of Ukraine «On Administrative Procedure». The main problematic issues, the solution of which is necessary before the entry into force of this law, are indicated. The circle of relations that should receive the legal proceedings form in administrative law has been clarified. At the same time, it was emphasized that administrative justice is an independent type of legal proceedings form of court activity and should not be considered part of the theory of procedural forms of public administration activity. Differences between theoretical and normative constructions of procedural and legal proceedings forms are emphasized. It is noted that their mistaken identification hinders the construction of the theory of administrative-procedural law, causes discussions about the relationship between the categories «administrative process», «administrative proceedings», «administrative procedure».
Simplified taxation system in Ukraine in the conditions of digital transformation
Authors: Soldatenko O. , Brunko V.
Published: December 2022

In the conditions of the economic crisis that arose during the martial law in Ukraine, introduced by the Decree of the President of Ukraine dated February 24, 2022 № 64/2022, there is an urgent need to reformat the current domestic taxation system, aimed at the maximum simplification and minimization of administrative procedures, related to the calculation and payment of taxes, control over compliance with tax legislation, as well as the optimization of state expenditures for the specified purposes through the introduction of a real simplified system of taxation, accounting and reporting throughout the territory of Ukraine for all legal and physical entities.

The authors of the article set a goal, based on the idea of a simple, understandable and effective in administration of a simplified taxation system, to propose further directions for the legal regulation of step-by-step actions of the state during the transition to a digital domestic taxation system in the conditions of the implementation of a real tax reform.

Given the insignificant share of the single tax in the revenues of the consolidated budget of Ukraine (about 1.7-3%) there is no need to increase the tax burden on its payers, which has been observed in recent years in connection with the adoption of numerous legislative acts aimed at strengthening regulatory mechanisms of taxation of entities that have chosen a simplified system.

The article proposes specific directions for the legal regulation of processes aimed at the legalization of income through tax amnesty, the gradual rejection of the circulation of cash and the transition exclusively to cashless electronic transactions, the prohibition of barter transactions - for implementation in the conditions of digital transformation throughout the country for everyone, both citizens and business entities of the simplified taxation system in the form of a transaction tax.

According to the data presented in the article, the taxation of transactions at the rate of 1.6% would allow to ensure the annual volume of budget revenues planned for 2022 while minimizing administrative procedures and expenses for them. The adoption of the law on the transaction tax with the simultaneous repeal of a number of legislative and regulatory acts on taxation is an important step for the implementation of real tax reform.