Jurnal Online Universitas Pekalongan
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DIALECTICS OF SUPREME MOTHER\u27S RIGHTS IN CARING FOR CHILDREN WHO ARE NOT MUMAYIZ IN CHILDREN RIGHTS DISPUTE IN INDONESIA
Get PDFThis paper examines the custody of the child in which the child is still 1 year and nine months old, while the other case is five years old. This paper is here to analyze cases of child custody through court decisions and also to investigate more deeply the rules. Two things that the writer emphasizes in writing, first, why is the judge granting custody of the child to the father, even though the child is still a minor. Second, how the rules are arranged in classical books, the goal is to know the specific rules in classical books, especially child custody. This study uses a psychology perspective. This paper reveals that the judge has not been so sensitive to the custody of children who are still mumayiz because the judge considers that what the mother does is part of the neglect of the child, even though it is quite clear in the decision regarding the reasons that have been put forward properly so that the mother should have a greater right to care for young children. So that the psychological and mental aspects of the child can be fulfilled even though they are not complete as safety for parents who are still living and raising children together.
 
Human Rights in the Grip of Cultural Relativism: A Critical Examination of Policies and Challenges in Indonesia
Get PDFThis paper examines the universal values of human rights and their contradictions within the context of advancing human rights in Indonesia. The Universal Declaration of Human Rights (UDHR) emphasizes the importance of universally respecting human dignity. However, Indonesia, as a country rich in culture and religion, often faces challenges in applying these universal human rights values, particularly when state policies prioritize local cultural considerations over the universal dimension of HR. One example is the prohibition of interfaith marriages, which shows that religious and cultural values still serve as the primary basis in human rights policies in Indonesia. Indonesia is a nation with strong cultural and religious richness, influencing various aspects of life, including state policies related to human rights. Although the UDHR stresses the importance of universal human rights implementation, in practice, Indonesia often experiences tension between these universal values and local values rooted in tradition and religion. This study aims to explore how universal human rights values confront cultural relativism in the Indonesian context, seeking common ground between the two to strengthen the advancement of HR in the country. This study is conducted through an in-depth analysis of literature and relevant scholarly references. The research finds that there is significant tension between human rights universalism and cultural relativism in Indonesia. However, these two approaches have the potential to collaborate and complement each other, with universalism providing a strong normative framework and cultural relativism offering relevant and acceptable local context. These findings are significant as they offer a new perspective in understanding the dynamics of human rights in Indonesia. By considering and integrating these two approaches, human rights policies in Indonesia can be more responsive to local realities without sacrificing fundamental universal principle
A PERSPECTIVE OF DIGITAL ACCOUNTING AND DIGITAL LITERACY ON FINANCIAL STATEMENT PREPARATION IN THE CONTEXT OF LAW NO. 18/2019: PERSPECTIVE OF DIGITAL ACCOUNTING AND DIGITAL LITERACY ON FINANCIAL STATEMENT PREPARATION IN THE CONTEXT OF LAW NO. 18/2019
No full textSeveral Islamic boarding schools (pesantren) have established and rapidly developed MSMEs. This study was conducted at the Al-Bismi Islamic Boarding School Association. The objective of this research is to analyze the influence of digital accounting and digital literacy on the preparation of financial statements in MSME Al-Bismi. This study employs an explanatory research approach. It is a quantitative study that tests hypotheses using Partial Least Squares (PLS). The research subjects include the Islamic boarding school administrators and students managing the pesantren-owned MSMEs. The variables examined in this study are digital accounting, digital literacy, and financial statement preparation. The findings indicate that partially digital accounting influences financial statement preparation, and digital literacy also has an impact on financial statement preparation. It is known that not all caregivers of Islamic boarding schools fully understand the regulations governing these laws. However, the majority of students majoring in accounting comprehend and support the regulations by enhancing their accounting competencies. Additionally, students from non-accounting majors also support these regulations and are committed to developing the business ventures of the Islamic boarding schools.Several Islamic boarding schools (pesantren) have established and rapidly developed MSMEs. This study was conducted at the Al-Bismi Islamic Boarding School Association. The objective of this research is to analyze the influence of digital accounting and digital literacy on the preparation of financial statements in MSME Al-Bismi. This study employs an explanatory research approach. It is a quantitative study that tests hypotheses using Partial Least Squares (PLS). The research subjects include the Islamic boarding school administrators and students managing the pesantren-owned MSMEs. The variables examined in this study are digital accounting, digital literacy, and financial statement preparation. The findings indicate that partially digital accounting influences financial statement preparation, and digital literacy also has an impact on financial statement preparation. It is known that not all caregivers of Islamic boarding schools fully understand the regulations governing these laws. However, the majority of students majoring in accounting comprehend and support the regulations by enhancing their accounting competencies. Additionally, students from non-accounting majors also support these regulations and are committed to developing the business ventures of the Islamic boarding schools
LEGAL PROTECTION FOR PROSPECTIVE NEW SHAREHOLDERS FOR THE PLAN TO ACQUIRE THE BANKRUPT COMPANY PT SRITEX IN A STATE OF BANKRUPTCY
Get PDFCompany Limited is subject independent law.Regulation about company limited in a way general set up in Constitution Number 40 of 2007 Concerning Limited Liability Companies . Formation arrangement special regarding this Company because of For can protect interest holder shares and creditors , as well as other related parties as well as interest company That Alone specifically if company in condition bankrupt . Example case real investor losses due to bankruptcy is PT Sri Rejeki Isman Tbk , or more known as Sritex , one of the company textile the largest in Indonesia, in terms of official stop its operation on Saturday , March 1 , 2025. One of the effort rescue company that is do restructuring company through plan acquisition . Research This use method normative nature descriptive analytical . Prioritize secondary data that is strengthened with primary data, then analyzed in a way legal qualitative. Protection law to potential investors in plan acquisition company PT. Sritex can done through various ways , such as : (a) Arrange protection law for holder share minority ; (b) Regulate acquisition in Constitution Number 40 of 2007 concerning Limited Liability Companies ; and (c) Providing right to holder shares that are not agree plan acquisition For request company buy share with reasonable price , Protection law for investors also can done via : Require openness information , Prevent practice market manipulation , Crackdown firm perpetrator violation
Sosialisasi Akuntan Mengajar Dorong Minat Belajar Akuntansi Dan Membuka Pilihan Karir
Get PDFThe decline in student interest in accounting can be caused by various factors. Several factors behind the decline in student interest in accounting include a lack of understanding of the accounting profession, high competition with other fields, lack of promotion of the accounting profession, and the perception that accounting is only for people with a financial background. Several professional organizations and accounting educational institutions have attempted to further promote the benefits and opportunities in an accounting career. Various education and training programs have been developed to make accounting more relevant and attractive to the younger generation who are more digital and technology-oriented. The proposal for this community service program is motivated by the importance of opening students\u27 insights into the prospects for a future profession in accounting which is still promising but also followed by always updating information technology. The socialization of teaching accountants was attended by 30 accounting students and teachers who took turns. Furthermore, the method used in this PKM is in the form of training and mentoring for approximately 2 months. After participating in training and mentoring, it is hoped that participants will have more open insights regarding the accounting profession, thereby increasing the number of students\u27 interest in accounting. The expected output in this community service is in the form of scientific articles published in nationally reputable journals
Peran Edukasi Gizi Seimbang dan Pengukuran Indeks Massa Tubuh (IMT) Pada Lansia di Samarinda tahun 2024
Get PDFThe quality of life of the elderly is significantly influenced by their nutritional status. Elderly individuals with good nutritional status tend to have a better quality of life, as adequate nutrition helps maintain bodily functions, strengthens the immune system, and enhances energy and mobility. This community service aimed to increase knowledge about balanced nutrition among the elderly and reduce the risk of non-communicable diseases such as obesity and malnutrition through education on balanced nutrition and health and nutritional status assessments for the elderly. Community service activities through balanced nutrition education and BMI measurement, using an interactive lecture method, showed a 30.10% increase in knowledge after education compared to before. Nutrition education has proven effective in improving the elderly’s understanding of balanced nutrition. Routine monitoring of nutritional status is highly recommended to prevent overnutrition and degenerative diseases in the elderly. Additionally, balanced nutrition education is recommended not only at the Sidomulyo Health Center but also at all health centers in Samarinda to improve the health of the elderly community more broadly
Cross-Border Consumer Resolution through TikTok: A Legal Perspective on Consumer Protection in Indonesia
No full textThe rapid emergence of TikTok as a digital marketplace has transformed the landscape of cross-border e-commerce. Originally functioning as a social media application, TikTok now facilitates direct commercial transactions between sellers and consumers across national borders, particularly in Southeast Asia. This shift raises significant legal concerns regarding consumer protection, jurisdictional reach, and dispute resolution. Legal systems, especially in developing countries like Indonesia, are often unprepared to address the complexity of disputes arising from such cross-jurisdictional interactions. This study, through a normative juridical approach and literature-based analysis, evaluates the limitations of Indonesia’s current legal regime in ensuring effective consumer protection in the digital trade context. The discussion emphasizes the necessity of strengthening Online Dispute Resolution (ODR) mechanisms and fostering international regulatory harmonization. Recommendations are proposed to address legislative gaps and institutional weaknesses in anticipation of the growing role of global e-commerce platforms in shaping consumer transactions.The rapid emergence of TikTok as a digital marketplace has transformed the landscape of cross-border e-commerce. Originally functioning as a social media application, TikTok now facilitates direct commercial transactions between sellers and consumers across national borders, particularly in Southeast Asia. This shift raises significant legal concerns regarding consumer protection, jurisdictional reach, and dispute resolution. Legal systems, especially in developing countries like Indonesia, are often unprepared to address the complexity of disputes arising from such cross-jurisdictional interactions. This study, through a normative juridical approach and literature-based analysis, evaluates the limitations of Indonesia’s current legal regime in ensuring effective consumer protection in the digital trade context. The discussion emphasizes the necessity of strengthening Online Dispute Resolution (ODR) mechanisms and fostering international regulatory harmonization. Recommendations are proposed to address legislative gaps and institutional weaknesses in anticipation of the growing role of global e-commerce platforms in shaping consumer transactions
Turkish Religious Diplomacy An Analysis of Efforts to Achieve Socio-Political Consensus Through the 2016 Global Islamic Calendar Congress
No full textThe absence of a universally accepted Hijri calendar has long generated socio-religious fragmentation across the Muslim world, with recurrent divergences over the start of Ramadan, Shawwal, and Dhu al-Hijjah. This article interprets the 2016 International Hijri Calendar Unity Congress in Istanbul not merely as a technical-astronomical gathering but as a strategic exercise in religious diplomacy orchestrated by Turkey’s Presidency of Religious Affairs (Diyanet). Using a descriptive–analytical qualitative design, the study synthesizes academic, institutional, and media sources to examine how Turkey leveraged agenda-setting, coalition-building, and procedural innovation to advance calendar unification. Historically embedded within a longer OIC-linked process (2005 Yemen resolutions; 2008 Mecca; 2013 Istanbul), the 2016 congress converted protracted deliberation into a vote-backed, criteria-specific decision package. Subsequent diffusion (most clearly the SGHC adoption by Muhammadiyah for full implementation from 26 June 2025) demonstrates Turkey’s capacity to translate scientific-fiqh convergence into transnational policy uptake. Findings indicate that the congress projected Turkey as a modern, rational leader capable of reframing a civilizational problem while subtly contesting traditional Arab religious authorities. Yet universal consensus remains elusive due to sovereignty politics (notably in Saudi Arabia), OIC institutional inertia, and grassroots attachment to local rukyat. The article clarifies both the reach and the limits of Turkey’s faith-based soft power in a polycentric Islamic order
Legal Protection for Notaries in Reporting Money Laundering Crimes Using the Whistleblower Protection Model in Indonesia
No full textThe notary profession, as a public official authorized to create authentic deeds, is often vulnerable to money laundering cases due to the complexity of client transactions that cannot be fully verified. This study aims to analyze the concept of legal protection for notaries in money laundering cases and optimize the role of whistleblower protection as an effective protection instrument. The research method uses a normative juridical approach with an analysis of laws and regulations, court decisions, and comparative studies of protection systems in other countries. The results show that existing legal protection mechanisms, such as the approval of the Regional Notary Honorary Council (MKNW) and the Witness and Victim Protection Law, are still weak because they are procedural and unresponsive to the complexity of money laundering cases. Notaries face a dilemma between the obligation to report suspicious transactions and the principle of client confidentiality, plus the application of the burdensome principle of reverse burden of proof. Optimizing whistleblower protection requires the reconstruction of a comprehensive legal framework through regulatory amendments, including the Criminal Procedure Code (KUHAP) and other regulations to provide protection for notaries. This can be done by establishing a Legal Profession Protection Agency, developing special reporting protocols, and an inter-institutional integration system. The ideal protection model should provide legal immunity for whistleblowers in good faith, guarantee identity confidentiality, and a compensation mechanism for notaries who suffer losses due to the implementation of professional obligations
Tax Policy Reform and Its Implications for Taxpayer Compliance in Indonesia
No full textThis study aims to examine the impact of tax reform on taxpayer compliance levels in Indonesia. Using a normative juridical method, this study analyzes current tax laws and policies in Indonesia. The primary focus is on changes to the tax system, including administrative aspects, tax rates, and reporting mechanisms. The analysis was conducted on tax compliance data before and after the implementation of the tax reform. The results indicate that the tax reform has had a significant impact on improving taxpayer compliance. This is particularly evident in the increased efficiency of tax administration processes and the simplification of procedures. This study also identifies several challenges, such as the need to increase tax awareness and strengthen the tax law enforcement system. This study provides recommendations for strengthening tax reform strategies to achieve the goals of optimizing tax revenue and taxpayer compliance in Indonesia.This study aims to examine the impact of tax reform on taxpayer compliance levels in Indonesia. Using a normative juridical method, this study analyzes current tax laws and policies in Indonesia. The primary focus is on changes to the tax system, including administrative aspects, tax rates, and reporting mechanisms. The analysis was conducted on tax compliance data before and after the implementation of the tax reform. The results indicate that the tax reform has had a significant impact on improving taxpayer compliance. This is particularly evident in the increased efficiency of tax administration processes and the simplification of procedures. This study also identifies several challenges, such as the need to increase tax awareness and strengthen the tax law enforcement system. This study provides recommendations for strengthening tax reform strategies to achieve the goals of optimizing tax revenue and taxpayer compliance in Indonesia