bluuebunny/crossref_metadata_2025_split huggingface dataset:
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.
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.
Studi Perbandingan Legalitas Pengaturan E-Cigarettes di Indonesia dengan Beberapa Negara Asia Tenggara
Authors: Kresnayana I Made , Bagiastra I Nyoman 
Published: June 2021

The purpose of this study is to analyze the provisions of e-ciggarette in several countries in Southeast Asia and then to examine the existing regulations in Indonesia to date. The research method used in this study is a normative legal research method with an invitation approach and a comparative approach. Results from smoking studies (show) that in neighboring countries, policies towards e-cigarettes vary. In Brunei Darussalam, Malaysia, Singapore and Vietnam, e-cigarettes are equated with tobacco cigarettes so that they use existing regulations in terms of importation, sale, and so on. Meanwhile in Cambodia, there are new regulations at the level of a Circular, Ministry of Assistance that increase sales, and places where e-cigarettes are not permitted. Thailand chose to combine existing regulations and issue new regulations related to e-cigarettes. However in Indonesia this has not been done and is only profit-oriented 57% of the customs according to the country.
Tujuan studi ini adalah untuk menganalisis ketentuan e-ciggarette pada beberapa Negara di Asia Tenggara yang kemudian dikaitkan dengan regulasi yang ada di Indonesia hingga saat ini. Metode penelitian yang digunakan dalam studi ini adalah metode penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan perbandingan. Hasil dari penelitian menyatakan (menunjukkan) bahwa di negara-negara tetangga, kebijakan terhadap rokok elektrik bervariasi. Di Brunei Darussalam, Malaysia, Singapura dan Vietnam rokok elektrik disamakan dengan rokok tembakau sehingga menggunakan aturan yang sudah ada baik itu dalam hal importasi, penjualan, dan sebagainya. Sementara di Kamboja, ada ada aturan baru setingkat Surat Edaran Kementerian yang mengatur impor, penjualan, dan tempat-tempat yang tidak diperbolehkan mengonsumsi rokok elektrik. Thailand memilih mengombinasikan antara aturan yang sudah ada dan menerbitkan regulasi baru terkait rokok elektrik. Namun di Indonesia hal tersebut belum dilakukan dan hanya berorientasi pada keuntungan 57% dari bea cukai yang dibayarkan kepada negara.
Perbandingan Penerapan Prinsip Pertanggungjawaban Mutlak Pada Putusan Hakim: Studi Kasus Perkara Lingkungan di Indonesia
Authors: Putra I Wayan Dedi , Sudiarawan Kadek Agus 
Published: June 2021

This study aims to examine the application of strict liability principle in PT WAJ's decision and PT BMH’s decision and also examine the basics of the application of the strict liability principle in environmental cases between PT WAJ’s decision and the PT BMH’s decision. The research method used is normative legal research. The results of this study are the first, there are a difference in opinion of judges in applying strict liability principle in environmental cases in Indonesia, in PT WAJ’s decision, judges applies strict liability principle because it’s considered to have fulfilled the elements of Article 88 of the PPLH Law and precautionary principle. Whereas in the PT BMH’s decision, judges put aside the strict liability principle in their legal considerations and didn’t provide the reasons. Second, the basics of the application of the strict liability principle in environmental cases between PT WAJ’s decision and the PT BMH’s decision, that are the differences in petitum (things requested) from each of the Plaintiffs' lawsuit in the Decision, and judges prioritizes civil procedural law principles in handling act which breaks the law of Environment’s cases.
Penelitian ini bertujuan untuk untuk mengkaji penerapan prinsip pertanggungjawaban mutlak dalam Putusan Nomor 456/Pdt.G-LH/2016/PN Jkt. Sel (Putusan PT WAJ) dan Putusan Nomor 24/Pdt.G/2015/PN.Plg (Putusan PT BMH) serta mengkaji dasar-dasar yang membedakan diterapkannya prinsip pertanggungjawaban mutlak dalam perkara lingkungan hidup antara Putusan PT WAJ dengan Putusan PT BMH. Metode penelitian yang digunakan yaitu penelitian hukum normatif. Hasil dari penelitian ini, yang pertama adanya perbedaan pendapat majelis hakim dalam penerapan prinsip pertanggungjawaban mutlak dalam perkara lingkungan di Indonesia yaitu dalam Putusan PT WAJ majelis hakim menerapkan prinsip pertanggungjawaban mutlak karena dianggap telah memenuhi unsur-unsur Pasal 88 UU PPLH dan prinsip kehati-hatian, sedangkan dalam Putusan PT BMH, majelis hakim mengesampingkan prinsip pertanggungjawaban mutlak dalam pertimbangan hukumnya dan tidak memberikan alasan atas keputusannya tersebut. Kedua yaitu dasar yang membedakan diterapkannya pertanggungjawaban mutlak dalam perkara lingkungan hidup antara Putusan PT WAJ dengan Putusan PT BMH yaitu adanya perbedaan petitum (hal-hal yang diminta) dari masing-masing Gugatan pihak Penggugat dalam Putusan dan hakim lebih mengedepankan asas-asas hukum acara perdata dalam penanganan perkara PMH Lingkungan.