bluuebunny/crossref_metadata_2025_split huggingface dataset:
Perlindungan Konsumen dalam Jual Beli Emas Melalui Platform Digital “Tamasia”
Authors: Indriyani Putri Kadek Ratih 
Published: June 2021

Tamasia is one of the digital platforms where consumers can buy and sell gold at any time. Tamasia is based on a technology company called PT Tamasia Global Sharia which has been registered in Kemkominfo on 23 November 2017 with registration number 00480/DJAI. PSE/11/2017, and supervised by BAPPEBTI. Normative legal research is used in the writing of this journal using a statutory approach and a conceptual approach. The findings of the study were consumers who felt harmed by Tamasia could report to the PPNS ITE Directorate of Information Security, and the form of supervision provided by BAPPEBTI is a preventive oversight and repressive supervision.
Tamasia adalah salah satu platform digital dimana para nasabahnya dapat melakukan jual beli emas dimana dan kapan saja. Tamasia ini bernaung pada perusahaan teknologi bernama PT Tamasia Global Sharia yang telah terdaftar di Kemkominfo pada tanggal 23 November 2017 dengan Nomor Tanda Daftar 00480/DJAI.PSE/11/2017, dan diawasi oleh Bappebti. Penelitian hukum normatif dipilih untuk penulisan jurnal ini, juga memilih pendekatan perundang-undangan dan pendekatan konseptual untuk diterapkan dalam penulisan jurnal. Perolehan temuan penelitian ini ialah nasabah yang merasa dirugikan oleh Tamasia dapat melaporkan ke PPNS ITE Direktorat Keamanan Informasi, dan bentuk pengawasan yang diberikan oleh Bappebti ialah berupa pengawasan preventif dan pengawasan represif.
Peran Notaris Dalam Melindungi Status Hak Milik Atas Tanah Akibat Perkawinan Campuran
Authors: Mulyani I Gusti Agung dewi , Wiryawan I Wayan 
Published: June 2021

In the ruling man is created unable to live alone, the law is human created to live both and add to his descendants and successors. This leads to a bond of marriage between men and women, whose purpose is to create happy families and homes, harmoniously with the virtue of the one true deity. The marriage is held with the Customs and culture of each party, because basically the two human beings are backed by different customs and cultures.
Indonesia's state with a forward minded society wants to make its life more improved, both in the field of work and home, not infrequently in the Indonesian economic system has established relationships with foreign nationals as Investors to improve the economic system in Indonesia. It is not uncommon for Indonesian citizen to have a relationship with foreigners to work, do business, and be friends and friendly, because humans are created to require each other, profitable, and adjoining.
The relationship between WNI and WNI is not uncommon in marital relationship, namely mixed marriage between citizens and foreigners who occur on the basis of affection and love and want to live a life together. The marriage itself has been governed in the marriage act, i.e. the marriage has been recognized by the State, and against the marriage of the mix has also been recognized by the state because it has been demonstrated and regulated in the marriage act as well.
Through life, in it for future survival, sought and acquired wealth that can be a common treasure or can also be a split. The common treasures are the treasures obtained throughout the marriage, without the agreement of marriage.
The Covenant of marriage is made with the purpose of the separation of the property of each party, meaning there is no mixing of possessions in the family, and with this each party has each responsibility.
In this journal is conducted empirical research because it is to be able to discuss issues raised as to how the role of notary in protecting the status of property rights on land resulting from mixed marriages and how the status of ownership On the ground when a divorce occurs, it must be research directly with the source of space. Implemented using the fact approach, and the collection of secondary data and primary data, so as to discuss the role of notary in protecting the property rights on land is to make a marriage agreement before or after the marriage In progress, by providing legal certainty against the separation of the property that has occurred and the status of ownership of the land when divorce occurs can remain the property of Indonesian citizens, or the status is given to children born of marriage The
Harmonisasi Kewenangan Pembuatan Risalah Lelang Antara Notaris Dengan Pejabat Lelang
Authors: Dewi Ni Made Ayu Sintya , Resen Made Gde Subha Karma 
Published: June 2021

This journal’s purpose is to understand the harmonization of authority arrangements for making auction minutes and to find out the evidentiary strength of auction minutes. This research uses normative legal research with an approach to the concept of law and legislation. Based on the lex special derogate legi generale principle, the authority to prepare auction minutes is based on Staatsblad No. 189 which was promulgated in 1908 concerning Vendu Reglement / VR (hereinafter referred to as Tender Regulations) which regulate the authority to make Minutes of Auction rests with the Auction Officer not the Notary Public. Although a Notary Public can be appointed as Class II Auction Officer according to Article 7 the Vendue Intructie in Indonesian is called an auction instruction Jo. Regulation of the Minister of Finance of the Republic of Indonesia Number 175 / PMK.06 / 2010 concerning Class II Auction Officers (hereinafter referred to as PMK Class II Auction Officers), however this authority is given the capacity of a Notary as Class II Auction Officer and not the capacity as a Notary. The power of proof of the auction minutes according to Article 1868 of the Criminal Code, the minutes of auction fulfilling the three elements of the deed must be made by a General Official, the deed is determined by law and the General Official who makes it must be authorized to make the deed so that it is said that the Minutes of Auction are authentic deeds having the power of proof that perfect.

Tujuan jurnal ini yaitu untuk memahmi harmonisasi pengaturan kewenangan Pembuatan Risalah Lelang dan untuk mengetahui kekuatan pembuktian risalah lelang. Penelitian ini menggunakan penelitian hukum normatif dengan pendekatan konsep hukum dan perundang-undangan. Berdasarkan asas lex special derogate legi generale pengaturan kewenangan Pembuatan Risalah Lelang adalah berdasarkan Staatsblad No. 189 yang diundangkan pada tahun 1908 tentang Vendu Reglement/VR (selanjutnya disebut Peraturan Lelang) yang mengatur kewenangan membuat Risalah Lelang terdapat pada Pejabat Lelang bukan pada Notaris. Walaupun Notaris dapat diangkat sebagai Pejabat Lelang Kelas II menurut Pasal 7 Vendue Intructie dalam bahasa Indonesia disebut Intruksi lelang Jo. Peraturan Menteri Keuangan Republik Indonesia Nomor 175/PMK.06/2010 tentang Pejabat Lelang Kelas II (selanjutnya disebut PMK Pejabat Lelang Kelas II), namun wewenang itu diberikan kapasitas Notaris sebagai Pejabat Lelang Kelas II dan bukan kapasitasnya sebagai Notaris. Kekuatan pembuktian risalah lelang menurut Pasal 1868 KUHPer, Risalah lelang memenuhi ketiga unsur akta itu harus dibuat seorang Pejabat Umum, akta itu ditentukan oleh undang-undang dan Pejabat Umum yang membuat harus berwenang membuat akta tersebut sehingga dikatakan Risalah Lelang merupakan akta otentik memiliki kekuatan pembuktian yang sempurna.
Hak Waris Anak Yang Berbeda Agama Dengan Pewaris Berdasarkan Kompilasi Hukum Islam
Authors: Fauzan Moh Ariq , Rudy Dewa Gde 
Published: June 2021

This article purpose to find out that children of different religions have the right to inheritance from the heir and to find out how to get children of different religions to get a share of the inheritance from the heir. This paper uses a normative legal research method. The Islamic Law Compilation determines that an heir who has a different religion from his parents, in this case has a religion other than Islam, will not inherit from his parents. This means that the heirs cannot be non-Muslim. Then that an heir is obliged to be Muslim and proven by owning or based on testimony that the heir is Muslim, and if the heir is still an infant or is not yet capable, it will be considered in accordance with the religion of the parents. The resolution so that children as heirs of different religions receive inheritance from the heirs can be seen from the actions taken by judges in the form of legal breakthroughs based on the jurisprudence of the Salatiga Religious Court Decision and Determination, Badung Religious Court, and Supreme Court Judgment Jurisprudence, and in line with the views of ulama Abdul Wahab. Khallaf is based on surah al-Nisa: 11-14., Then a child or an heir who has a different religion than his parents or heirs will still receive property or inheritance that can be obtained through a will wajibaah, the inheritance obtained is not permitted more of 1/3 of the inheritance.

Artikel ilmiah ini memiliki tujuan yaitu untuk mengetahui anak yang berbeda agama berhak atas warisan dari pewaris dan untuk mengetahui cara agar anak yang berbeda agama itu mendapatkan bagian harta warisan dari pewaris. Tulisan ini menggunakan metode penelitian hukum normatif. Kompilasi Hukum Islam menentukan bahwa seorang ahli waris yang memiliki agama yang berbeda dengan orang tuanya dalam hal ini memiliki agama selain Islam maka ia tidak akan mendapatkan warisan dari orang tuanya. Artinya ahli waris tidak boleh dari yang beragama non Islam. Kemudian seorang ahli waris diwajibkan beragama Islam dan dibuktikan dengan memiliki maupun berdasarkan kesaksian bahwa ahli waris tersebut beragama islam, dan apabila ahli waris masih bayi atau belum cakap, maka akan dipandang sesuai dengan agama orang tuanya. Penyelesaian agar anak sebagai ahli waris yang berbeda agama mendapatkan harta warisan dari pewaris dapat dilihat dari tindakan yang dilakukan hakim berupa terobosan hukum berdasarkan yurisprudensi Putusan Pengadilan Agama Salatiga dan Penetapan, Pengadilan Agama Badung, serta Yurisprudensi Putusan Mahkamah Agung, dan Sejalan dengan pandangan ulama Abdul Wahab Khallaf berdasarkan surat al-Nisa’: 11-14., maka seorang anak atau seorang ahli waris yang memiliki agama berbeda dengan orang tua atau pewaris tetap memperoleh harta benda atau harta warisan yang bisa diperoleh melalui wasiat wajibaah, harta warisan yang diperoleh tidak diijinkan lebih dari 1/3 dari harta waris.
Faktor yang Mempengaruhi Akuntabilitas Laporan Keuangan Daerah dengan Kualitas Informasi sebagai Variabel Mediasi
Authors: Aditya Paramarta I Wayan , Ariyanto Dodik 
Published: June 2021

The research aims to analyze the factors that influence the accountability of local financial statements. The population in this study is the head and staff of the sub-division of accounting or in the central government of Badung Regency. The sampling technique in this research is to use the non probabilty sampling method with saturated sampling technique. The research sample is 29 Regional Organization of Badung Regency. The analysis technique in this study uses the path analysis technique. The results of the study are that the internal control system has a positive and significant effect on regional financial accountability and information quality. Human resource competence has a positive and significant effect on regional financial accountability and information quality. The quality of information has a positive and significant effect on regional financial accountability. Information quality is able to mediate the influence of internal control systems and resource competencies on regional financial accountability.
Keywords: Accountability; Information Quality.
Determinan Akuntabilitas Pemerintahan Desa di Kabupaten Lombok Barat
Authors: Irwandi Aziz , Sakti Dwi Putra Buana , Pituringsih Endar 
Published: June 2021

This study aims to analyze the determinants of village government accountability in West Lombok Regency. The number of respondents used in the study was 60 people who served as the Village Head, Village Secretary, Village Treasurer, Village Consultative Body and Section Head in the Village office. Data collection was carried out by means of a questionnaire. The data analysis technique used multiple regression analysis. The results showed that Human Resource Competence and Accounting Reporting System had a negative effect on the Accountability of Village Government Performance. Meanwhile, Accounting Control and Organizational Culture have a positive effect on the Accountability of Village Government Performance.
Keywords: HR Competencies; Accounting Controls; Accounting Reporting System; Organizational Culture; Accountability Of Local Government Performance.
Access to Sharia Financing for Micro Enterprises: Case Study of Micro Enterprises in Semarang, Indonesia
Authors: Mutoharoh Mutoharoh , Kiryanto Kiryanto 
Published: June 2021

Islamic banking by its principle is expected to play a dominant role compared to other funding providers to finance micro enterprises, which are the real industrial sector. This study aims to explain the perceptions of micro business actors based on their experience in accessing Islamic financing. This is a descriptive quantitative research that relies on the sample selected using purposive random sampling to obtain respondents who meet the criteria that support the research objectives. Primary data were collected through a structured questionnaire to owners and managers of micro-businesses in the Semarang and surrounding areas. A total of 184 data were obtained and processed with the help of statistical tools that is SPSS 22.0. Therefore, it is concluded that access to Islamic financing in terms of product, requirements, and services variables was quite good based on micro business actors’ view.
Keywords: Access of Financing; Micro Enterprises; Islamic Bank.
Psychological Cost, Religiusitas, Love of Money dan Kepatuhan Wajib Pajak Badan Sektor UMKM
Authors: Artharini Ni Kadek Rahayu , Noviari Naniek 
Published: June 2021

MSMEs play a very important role in encouraging the acceleration of a country's economic growth. This study aims to determine the effect of psychological cost, religiosity, and love of money on the taxpayer compliance of the MSMEs sector registered in the East Denpasar Tax Office. Incidental sampling is used as a method of determining the sample and obtained a sample of 96 MSMEs. The data analysis technique used is multiple linear regression analysis techniques. The results showed that psychological cost and religiosity had a positive effect on the compliance of the Taxpayers of the MSME sector, while love of money had a negative effect on the compliance of the Taxpayers of the MSMEs sector.
Keywords: Psychological Cost; Religiosity; Love of Money; Corporate Compliance Tax Payer’s.
Eksistensi Tri Hita Karana dalam Pembentukan Peraturan Hukum di Bali (Prespektif Filsafat Ilmu)
Authors: Hadat Herpin 
Published: June 2021

The existence of positive law in force in the province of Bali is influenced by the philosophy of Tri Hita Karana. This can occur because of the alignment between the values ??of life contained in Balinese society with various forms of rules that apply in general. Based on this background, it is then examined in connection with the existence of the tri hita karana philosophy as a guideline when establishing regulations and laws in the Province of Bali, which are reviewed from the perspective of the philosophy of science. This study aims to determine the existence and nature of the philosophy of tri hita karana as a guideline for establishing rules and laws in the Province of Bali both ontologically, epistemologically and axiologically. The implementation of research activities is carried out with a normative legal approach through the analysis of several legal concepts derived from various laws and regulations. From the results of the study, obtained information that there is the existence of the philosophy of tri hita karana in setting regulations and laws in the province of Bali in terms of the perspective of the philosophy of science provides a clear picture that the nature of the law born from the needs and feelings of the community in the local or customary scope can give a very big influence on the formation and validity of positive law itself to answer the legal problems faced by the community in their lives.
Keberadaan dari hukum positif yang berlaku di provinsi Bali pada dasarnya dipengaruhi oleh falsafah Tri Hita Karana. Hal tersebut dapat terjadi karena adanya penyelarasan antara nilai kehidupan yang terdapat dalam masyarakat Bali dengan berbagai bentuk aturan yang berlaku secara umum. Berdasarkan latar belakang tersebut kemudian dikaji terkait eksistensi falsafah tri hita karana sebagai pedoman saat menetapkan peraturan dan undang-undang di Provinsi Bali yang ditinjuau dari prespektif filsafat ilmu. Penelitian ini bertujuan untuk mengetahui eksistensi dan hakekat falsafah tri hita karana sebagai pedoman menetapkan peraturan dan undang-undang di Provinsi Bali baik secara ontologi, epistemologi dan aksiologi. Pada pelaksanaan kegiatan dari penelitian dilakukan dengan pendekatan hukum yang bersifat normatif melalui kegiatan analisis kepada beberapa konsep hukum yang berasal dari berbagai aturan mengenai perundang-undangan. Dari hasil penelitian, didapatkan informasi bahwa terdapat adanya eksistensi falsafah tri hita karana dalam menetapkan peraturan dan undang-undang di provinsi Bali ditinjau dari prespektif filsafat ilmu memberikan gambaran yang jelas bahwa pada hakekatnya hukum yang lahir dari kebutuhan dan perasaan masyarakat dalam lingkup lokal atau adat dapat memberikan pengaruh yang sangat besar kepada pembentukan dan keberlakuan hukum positif itu sendiri guna menjawab permasalahan hukum yang dihadapi masyarakat dalam kehidupannya.
Akibat Hukum Pelelangan Tanah Yang Menjadi Objek Sewa Menyewa
Authors: Vianney Graciano Johanes Maria 
Published: June 2021

Leasing is one of methods to possess the land in Indonesia, which sometimes a legal dispute can arise during its implementation. One of such legal disputes is an auctioning of lease object, which being a case in civil case with registration number387/Plw/2011/PN.Dps. This dispute caused by a landlord’s action who’s without a good faith put a lease object under a mortgage as a collateral for his debt to third party and then he failed to settle such debt. The purpose of this research is to know the legal effect of auction of the lease object specifically concerning the existence of the lease agreement. The method using in this journal is normative legal research to analyze the legal effect of the auction to the existing land lease agreement and the possible legal remedy to undertake by the party who suffered a damage. Auctioning and transferring of lease object ownership shall not terminate the lease agreement as long as the lease agreement was made prior to the transferring of ownership except the agreement stipulates differently. In the agreement, one of parties who suffered damage has right to undertake a legal remedy to protect its right and interest.
Sewa menyewa merupakan salah satu cara penguasaan atas tanah di Indonesia yang dalam pelaksanaannya sering mengakibatkan adanya sengketa. Salah satu sengketa hukum yang terjadi adalah pelelangan atas tanah yang sebelumnya telah menjadi objek perjanjian sewa menyewa, yang menjadi materi dalam perkara perdata Nomor 378/Plw/2011/PN.Dps. Permasalahan ini muncul akibat perbuatan pemilik tanah yang tanpa itikad baik membebani tanah yang telah disewakannya dengan hak tanggungan sebagai jaminan pelunasan hutangnya kepada pihak ketiga dan selanjutnya tidak mampu melunasi hutangnya. Tujuan dari penelitian ini adalah untuk mengetahui akibat hukum dari adanya pelelangan objek sewa menyewa khususnya mengenai kelangsungan perjanjian sewa menyewa itu sendiri. Metode yang digunakan dalam penulisan jurnal ini adalah penelitian hukum normatif yang menganalisis akibat hukum pelelangan tanah terhadap kelangsungan perjanjian sewa menyewa serta upaya hukum yang dapat diambil oleh pihak yang merasa dirugikan. Pelelangan dan pengalihan kepemilikan atas suatu objek sewa tidak akan mengakhiri perjanjian sewa menyewa, sepanjang perjanjian sewa itu dibuat lebih awal daripada pengalihan hak kecuali diperjanjikan berbeda oleh para pihak. Pihak yang merasa haknya dirugikan dalam suatu perjanjian berhak mengambil upaya hukum untuk melindungi hak dan kepentingannya.
Perjanjian Jual Beli Buku Pemilik Kendaraan Bermotor Tanpa Kendaraan Pada Aplikasi Facebook
Authors: Suroto Tyas Yuniawati , Sarjana I Made 
Published: June 2021

This study aims to analyze the validity of the Motor Vehicle Owner's Book sale and purchase agreement on the Facebook application in relation to the principle of freedom of contract and to analyze the legal consequences of the Motor Vehicle Owner's Book sale and purchase agreement on the Facebook application which is expected to be a benchmark for how it should be regulated regarding selling and buy this Motor Vehicle Owner's Book in the future. This study uses a normative legal research method with a statutory approach and a conceptual approach. The legal materials used are sources of primary legal materials, sources of secondary legal materials and sources of tertiary legal materials. The technique of collecting legal materials used is an argumentative technique and descriptive analysis technique. The results of the research show that the sale and purchase agreement for a Motor Vehicle Owner's Book without a vehicle is a valid agreement as long as the agreement meets the legal requirements of an agreement set out in Article 1320 of the Civil Code. The legal consequence of this agreement is that it can be canceled if it does not meet the subjective requirements and is null and void if the objective conditions are not met. In the BPKB sale and purchase agreement without a vehicle, it is clear that if the objective conditions are not met, then the agreement is null and void or the existence of the agreement is deemed not to exist from the start.
Studi ini bertujuan ini untuk menganalisis keabsahan perjanjian jual beli Buku Pemilik Kendaraan Bermotor pada aplikasi Facebook dikaitkan dengan asas kebebasan berkontrak serta menganalisis akibat hukum dari adanya perjanjian jual beli Buku Pemilik Kendaraan Bermotor pada aplikasi Facebook yang diharapkan akan menjadi tolak ukur mengenai bagaimana seharusnya diatur mengenai jual beli Buku Pemilik Kendaraan Bermotor ini di masa mendatang. Studi ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Bahan hukum yang digunakan adalah sumber bahan hukum primer, sumber bahan hukum sekunder dan sumber bahan hukum tersier. Teknik pengumpulan bahan hukum yang digunakan adalah teknik argumentative serta teknik analisis deskriptif. Hasil dari penelitian menunjukan bahwa perjanjian jual beli Buku Pemilik Kendaraan Bermotor tanpa disertai kendaraan merupakan perjanjian yang sah sepanjang perjanjian tersebut memenuhi syarat sahnya sebuah perjanjian yang tertuang di dalam Pasal 1320 Kitab Undang-Undang Hukum Perdata. Akibat hukum dari adanya perjanjian ini yaitu dapat dibatalkan apabila tidak memenuhi syarat subyektif dan batal demi hukum apabila syarat obyektifnya tidak terpenuhi. Dalam perjanjian jual beli BPKB tanpa kendaraan sudah jelas apabila syarat obyektifnya tidak terpenuhi maka perjanjian tersebut batal demi hukum atau keberadaan perjanjian tersebut sejak awal dianggap tidak ada.