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Perlindungan Data Pribadi Klien pada Era Digital: Harmonisasi Regulasi Kenotariatan dan Hukum Perlindungan Data Pribadi
Full text linkIn line with the rapid advancement of technology in the digital era, notaries have also begun using technological tools such as computers to create deeds. Nowadays, notaries face challenges in maintaining the security of their clients' data storage from digital threats such as computer viruses, data breaches and modifications, and even misuse of electronic signatures. Furthermore, personal electronic data is also vulnerable to hacking by irresponsible parties. This research aims to understand the regulation of personal data protection in Indonesia, particularly regarding the rights and obligations of notaries in managing their clients' data, as well as the legal-political relation of notarial regulations in ensuring the protection of clients' data, as viewed from the Notary Law. The research method used by the author is a normative juridical method through literature studies. In the era of information technology development, personal data protection becomes very important, especially in notarial practices involving legal documents that are private and sensitive. In addition to the Personal Data Protection Law, the Notary Law is also expected to provide a legal foundation to maintain the confidentiality and security of notary clients' data. Therefore, synchronization between the Notary Law and Personal Data Protection Law have its urgency, although both regulations have the same objective to protect client’s data, there is a need to synchronize them so that there is no overlap in their implementation
Service Sector Output and Economic Growth In Nigeria: An Autoregressive Distributive Lag and ECM Approach
Full text linkPurpose: Recent technological advancements in manufacturing have diminished employment opportunities for low-skilled workers, particularly in developing economies, resulting in slower job creation and productivity growth. In light of this challenge, many nations are seeking alternative pathways to stimulate economic expansion. This study examines the potential of Nigeria's service sector as a driver of growth, focusing on the impact of key sub-sectors, Education (EDU), Real Estate (RES), Health Services (HES), and Trade (TRD) alongside government regulation (proxied by inflation).
Method: The study uses Central Bank of Nigeria data (1981–2023) and applies econometric techniques, including the Augmented Dickey-Fuller (ADF) test, Johansen Cointegration test, and Error Correction Mechanism (ECM). These assess stationarity, long-run equilibrium, and short-term dynamics. The ADF test confirms stationarity after first differencing, while cointegration reveals five long-term equilibrium relationships.
Result: HES significantly boost short-term economic growth, while TRD has a positive but insignificant effect. RES negatively impacts growth, whereas EDU shows an insignificant negative link. To improve performance, the study recommends increased healthcare investment, sustained public administration expansion, and financial reforms to strengthen the service sector, mitigating adverse effects and promoting sustainable growth
FORMULASI DAN PENETAPAN KADAR NANOPARTIKEL KUERSETIN PRE DAN PASCA PROSES FREEZE DRYING DENGAN KRIOPROTEKTAN MALTODEKSTRIN-GLISERIN
Full text linkAbstrak—Pada penelitian ini dilakukan formulasi freeze drying nanopartikel kuersetin dengan Krioprotektan untuk menjaga stabilitas obat dan menggunakan HPLC untuk membandingkan kadar kuersetin blank dengan kadar kuersetin setelah freeze drying menggunakan cyroprotectan. Formula terpilih ditentukan berdasarkan sifat fisik (detailkan ukuran partikel, kandungan lembab, morfologi permukaan dengan SEM, bobot jenis, dll), dan kestabilan fisika-kimia yang paling optimal. Keberhasilan dalam meningkatkan karakteristik fisikokimia diduga menunjukkan peningkatan bioavailabilitas dan aktivitas senyawa gabungan untuk studi lebih lanjut. Penelitian ini dilakukan dengan tujuan untuk menentukan apakah formulasi nanokristal kuersetin dapat mempengaruhi ukuran partikel pada sampel dan untuk mengetahui apakah Formulasi nanokristal kuersetin dengan maltodektrin dan gliserin dapat menjaga kestabilitasan kimia sediaan. Hasil analisis menunjukkan kadar kuersetin pada sampel formulasi 1 yaitu 66,44% dengan bobot awal 103,5 mg bertambah menjadi 106,8 mg setelah freeze drying. Pada sampel formulasi 2 diperoleh kadar 95%, namun bobot kuersetin tetap berbobot 101,05 mg. Pada sampel formulasi 3 diperoleh kadar 78,83%, dengan bobot kuersetin yang bertambah dari 99,8 mg menjadi 110,5 mg. Artinya, replikasi formulasi nanopartikel kuersetin dengan gliserin mengandung kuersetin yang lebih besar dibandingkan dengan maltodektrin atau gabungan keduanya. Kedua senyawa yang digunakan dapat mempertahankan stabilitas kimia kuersetin yang diformulasi.
Kata kunci: formulasi, nano partikel, kuersetin, freeze drying, krioprotektan, maltodekstrin, gliseri
Determinants of audit fees: Auditor status, risk, report lag, and ownership structure
Full text linkPurpose – This study aims to analyze the factors influencing audit fees in financial sector companies listed on the Indonesia Stock Exchange (IDX). The variables examined include audit firm status, company risk, audit report lag, and type of ownership.
Methods – Secondary data were collected using a purposive sampling method from financial sector companies during the 2021–2023 period, resulting in 201 firm-year observations. The data were analyzed using multiple linear regression.
Findings - The results indicate that all independent variables—audit firm status, company risk, audit report lag, and type of ownership—have a positive influence on audit fees.
Implications - The findings contribute to auditors, regulators, and stakeholders by providing insights into the determinants of audit fees and emphasizing the importance of high-quality audits in maintaining financial transparency and accountability.
Originality - This research offers novelty by highlights the role of ownership type, a variable that has received limited attention in prior studies, particularly within the context of Indonesia's financial sector
ESG and firm value: The moderating role of firm-specific contexts in Indonesia
No full textPurpose – This study aims to examine the impact of environmental, social, and governance (ESG) performance on firm market value, while incorporating firm-specific contexts such as downside risk and upside potential as moderating variables.
Methods – A quantitative approach was employed, using data from firms listed on the Indonesia Stock Exchange during 2018–2022 that had ESG scores from S&P Global Ratings. A total of 176 firm years were selected and analyzed using moderated regression analysis.
Findings - The results reveal a negative relationship between ESG performance and firm value. However, financial risk and environmental risk significantly mitigate the negative impact of ESG on firm value, while financial stability and sales growth do not moderate the relationship. These findings emphasize that investors in emerging markets perceive ESG differently than those in developed economies.
Implications - This research provides theoretical implications by enriching the literature on investor responses to ESG in developing countries, and practical insights for managers and investors in using ESG as a risk management tool..
Originality - Unlike prior studies in developed markets that highlight ESG’s positive role, this study shows that Indonesian investors tend to view ESG negatively unless it serves as an effective risk-reduction mechanism, highlighting the importance of firm-specific contexts
BUSINESS STRATEGY INSIGHTS FROM HER HAVEN: A FEMALE-FOCUSED GUEST HOUSE IN JAKARTA
Full text linkThe increasing demand for safe and exclusive accommodations among female travellers highlights a significant gap in the hospitality industry, particularly in urban centers like Jakarta. Her Haven Guest House aims to address this need by offering women-only lodging that prioritizes safety, comfort, and personalized experiences. This study analyses the marketing strategies required to establish Her Haven Guest House as a leading provider in this niche market. The research employs a mixed-methods approach, combining surveys, observations, and secondary data analysis to assess consumer preferences and market dynamics. Primary data was gathered through an online survey of 165 women aged 21-54 in the Greater Jakarta area, revealing a strong preference for women-only accommodations. The study applies the 8Ps marketing mix framework—Product, Price, Place, Promotion, People, Packaging, Programming, and Partnerships—to develop actionable strategies for the guest house. Additionally, a SWOT analysis identifies key strengths, weaknesses, opportunities, and threats, guiding strategic recommendations. The findings indicate that Her Haven Guest House can leverage its unique concept and strategic location to attract female travellers seeking security and exclusivity. The results highlight the importance of digital marketing, loyalty programs, and themed events in building brand awareness and customer loyalty. Furthermore, the study provides insights into managerial strategies to enhance service quality and policy recommendations for government support in promoting inclusive tourism. By addressing the specific needs of female travellers, Her Haven Guest House has the potential to contribute to the broader landscape of sustainable and inclusive hospitality
Dampak Globalisasi IPTEK Terhadap Hukum Adat Food Estate di Borneo Merugikan Masyarakat Adat Dayak
Full text linkThe development of Customary Law in Indonesia reflects the evolving social and cultural dynamics in line with the globalization of Science and Technology (IPTEK). This research analyzes the impact of the globalization of science and technology on the development of Customary Law, focusing on its existence through a case study of the implementation of the Food Estate project in the Borneo Forest, Central Kalimantan, which serves as a primary source of livelihood for the Dayak indigenous people. This study employs normative legal research with a comparative approach between countries, particularly Canada as one of the nations that has ratified the United Nations Declaration on the Rights of Indigenous Peoples (UNDRIP). The research addresses two main problems: (1) how to mitigate the erosion of customary values and Customary Law due to the development of science and technology, and (2) what solutions can be offered to the Dayak indigenous community in addressing crop losses resulting from the implementation of the Food Estate project. The study concludes that the globalization of science and technology has contributed to the erosion of Dayak customary law values in Borneo; therefore, the application of the principle of Free, Prior, and Informed Consent (FPIC) and the protection of indigenous land rights are key to preserving the sustainability of customary law while supporting national food security
Analisis wacana kritis atas aspek sosial dari isu keberlanjutan
Full text linkPurpose – The purpose of this study is to explain the emerging narratives about the social aspects of sustainability issues in companies that belong to the technology sector of the new economy listing board.
Methods – The paradigm used in this research is discourse analysis. Researchers used the document analysis method that focus more on social aspects due to the indirect and low impact in this studied sector.
Findings - This research unravel the emerging narrative amongst companies’ reports in the new economy listing board technology. Those are compliant, transparent, and strongly committed to running social programs to contribute the SDGs. These narratives are confirmed by the triangulations in the mass media that demonstrated the real conditions. In conclusion, the emerging naratives bring about the message that elaborate the focus of the company in addressing the sustainability issues, which is about compliance or achieving certain targets.
Implications - This research can contribute to add insights in sustainability research and the researcher wants to show that the public can see the narrative built on sustainability reports that are reported on sustainability issues.
Originality - Previous research has mostly discussed the manufacturing and banking sectors while the technology sector is still very rarely studied
Effect of thin capitalization, intellectual capital and independent commisioners on effective tax rate
Full text linkPurpose – This research aims to determine the influence of thin capitalization, intellectual capital, and independent commissioners on effective tax rates, while also addressing a growing issue in the industrial sector.
Methods – A quantitative approach was utilized, employing an explanatory research strategy and purposive sampling technique. The sample population consisted of 41 companies, with data sourced from their annual financial reports. The data analysis included multiple linear regression, classical assumption testing, hypothesis testing using t-tests, and the coefficient of determination; SPSS statistical tools facilitated this analysis.
Findings – The study found that thin capitalization, intellectual capital, and the role of independent commissioners significantly influence company performance and corporate tax avoidance, highlighting the importance of this research in the manufacturing sector.
Implications - These findings have practical implications for company management. They suggest that intellectual capital can be an effective tool for managing effective tax rates, while the role of independent commissioners warrants careful evaluation. Conversely, thin capitalization appears to have minimal impact on effective tax rates.
Originality – This research underscores the need to assess the effectiveness of independent commissioners in ensuring tax efficiency for consumer goods companies, as well as the necessity of protecting intellectual capital. This highlights the originality and significance of the study in the manufacturing field
Lelampaq Lendong Kaoq: Comic Design to Strengthen Local Literacy
Full text linkA high level of reading literacy is very important for the nation's progress, however the reading literacy of students in Indonesia is still below the international average. To overcome this, the government instructed every school, including junior high schools, to allocate special time for literacy activities. One effective way is to provide interesting reading books, such as comics, which students prefer. At Mataram City Middle School, students tend to be less familiar with local folklore, so it is necessary to introduce stories such as "Lelampaq Lendong Kao," which contains a good moral message. Therefore, the designer plans to make the comic "Lelampaq Lendong Kao" using the design thinking method to design the right work. Apart from comics, supporting media such as t-shirts, posters and mugs will also be created to support the attraction. With this design, it is hoped that students will be more interested in reading, both during literacy hours and in their free time