Jurnal Universitas Kadiri Kediri
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The Relevance of Comprehensive Profit Value of Islamic Entities in Indonesia and Malaysia
No full textFundamental changes in the structure of income statement reporting do not only occur in conventional entities, but also in sharia entities. These changes are the presence of comprehensive income information, reclassification of other comprehensive income (OCI) components and the interests of non-controlling shareholders. This study aims to test the reaction of the sharia market to these three pieces of information in financial reporting. Research data on sharia entities listed on the Jakarta Islamic Index (JII) and Kuala Lumpur Composite Index (KLCI) with a sample of 30 companies, for the period 2013 - 2023, observation data 564. Hypothesis testing with moderated regression analysis (MRA). The results of the study indicate that the Indonesian and Malaysian markets as representatives of the largest sharia emerging markets in Southeast Asia respond to comprehensive income information from sharia entities. The presentation of reclassification of OCI components and the interests of non-controlling shareholders strengthens the content of comprehensive income information. Further analysis with different proxy measurements of value relevance variables, stock returns and natural logarithms of stock prices, both provide the same test results. Likewise, disaggregated data based on country of origin, namely Indonesia and Malaysia, and financial subsectors, namely Islamic banking and non-banking entities, also provide similar results. The originality of this study is the examination of the moderating role of reclassification of OCI components and non-controlling interests of emerging market Islamic entities in the influence of comprehensive income and stock return
Kajian Literatur Pengembangan Biogas dari Fermentasi Anaerob di Indonesia (2016-2024)
Full text linkThe production of biogas through anaerobic fermentation in Indonesia faces various technical, socio-economic, and policy-related challenges that hinder its efficiency and application as a sustainable energy source. This research aims to analyze the state of biogas production in Indonesia from 2016 to 2024, with focus on the technical, socio-economic aspect, and government policies that influence it. The study uses the Systematic Literature Review (SLR) method, utilizing Google Scholar to collect relevant articles. A total of 130 articles were selected based on inclusion and exclusion criteria, ensuring the relevance and consistency of the analyzed data. The finding in the study show that optimal conditions for technical aspect such as substrat use, maintaining a constant temperature of 350C, and pH 7 signifinacntly increase biogas production. This analysis also examines the importance of government incentives and public awareness in promoting the adoption of biogas. The study concludes that collaborative effort in optimizing technology, rising public awareness, and implementing supportive policies are crucial for biogas to play an importance role in Indonesia energy mix, ultimately contributing to sustainable renewable energy solutions. This study contributes to the existing body of knowledge by providing insights into the interactions between technology, socio-economic factors, and policy frameworks in biogas production, as well as offering a foundation for future research and its application in renewable energy
TANGGUNG JAWAB NOTARIS TERHADAP PENYIMPANAN AKTA NOTARIIL SECARA ELEKTRONIK DITINJAU DALAM PERSPEKTIF PERUNDANG-UNDANGAN DI INDONESIA
Full text linkThis study analyzes the legal responsibility of notaries in storing electronic notarial deeds with a focus on personal data protection. Notaries, as public officials, have a responsibility to maintain the confidentiality and security of entrusted documents, including deeds stored in electronic format. The legal perspective in Indonesia, especially after the enactment of Law No. 27 of 2022 concerning Personal Data Protection (UU PDP), presents new challenges to this obligation. The research method used is a normative legal approach, by reviewing the provisions of the PDP Law, the Notary Law (UUJN), and related regulations. The results of the study show that notaries are required to comply with the principles of personal data protection, such as transparency, accountability, and data security, as stipulated in the PDP Law. Violation of this obligation can have legal implications, including administrative, civil, and criminal sanctions. In addition, this study highlights the need to strengthen regulations for the technical implementation of electronic deed storage by notaries to ensure adequate data security standards. The conclusion of this paper recommends harmonization of the PDP Law and UUJN, as well as training for notaries to improve understanding of personal data security in the context of electronic document storage.
Keyword: Notary, Notarial Deed, Personal Data Protectio
TINJUAN HUKUM PIDANA TERHADAP PENYALAHGUNAAN SOSIAL MEDIA UNTUK PROSTITUSI ONLINE
Full text linkKemajuan teknologi informasi telah membawa perubahan signifikandalam interaksi sosial manusia. Sayangnya, tidak semua dampak dariperkembangan ini positif. Salah satu konsekuensi negatifnya adalah munculnyapraktik prostitusi online yang memanfaatkan media sosial sebagai saranatransaksi. Penelitian ini mengkaji penyalahgunaan media sosial untuk prostitusionline dengan fokus pada penggunaan aplikasi MiChat, serta menelaah penerapanhukum pidana dalam kasus tersebut. Studi kasus dilakukan atas pengungkapanpraktik prostitusi online oleh Subdit IV Renakta Ditreskrimum Polda Lampungpada November 2024. Data dikumpulkan melalui studi pustaka, analisis berita,dan dokumen kepolisian. Hasil penelitian menunjukkan bahwa meski regulasihukum telah ada, celah dalam penerapan hukum serta metode pengumpulan buktidigital menghambat penegakan hukum yang efektif. Implikasi penelitian inimendorong perlunya penyempurnaan regulasi dan peningkatan koordinasi antarlembaga dalam menangani kejahatan siber. 
ANALISIS YURIDIS PELANGGARAN PIDANA PENYEBARAN KONTEN PORNOGRAFI YANG DILAKUKAN OLEH ANAK DIBAWAH UMUR
Full text linkPerkembangan teknologi informasi dan komunikasi yang begitu pesattidak hanya memberikan manfaat, tetapi juga memunculkan berbagai persoalanhukum baru, termasuk dalam konteks kejahatan siber yang melibatkan anak dibawah umur. Salah satu kasus yang menyita perhatian publik belakangan adalahpenyebaran konten pornografi oleh anak di media sosial, seperti yang terjadi padakasus "Vina Garut" pada 2019 lalu. Artikel ini bertujuan untuk melakukan analisisyuridis terhadap fenomena pelanggaran pidana penyebaran konten pornografi olehanak, dengan menggunakan pendekatan perundang-undangan dan pendekatankasus. Hasil analisis menunjukkan bahwa kasus penyebaran konten pornografioleh anak harus dilihat secara khusus baik dari perspektif UU Pornografi, UUITE, maupun UU SPPA. Meski secara perbuatan telah memenuhi unsur pidana,penanganan ABH dalam kasus ini harus mengedepankan perspektif keadilanrestoratif dan kepentingan terbaik bagi anak, alih-alih sekadar penjeraan.Rehabilitasi psikososial, diversi, dan pendampingan intensif perlu dieksplorasisebagai alternatif penanganan untuk memulihkan masa depan anak yangberhadapan dengan hukum. 
Analisis Pengaruh Infiltrasi Hujan Terhadap Stabilitas Lereng STA 62+450 S/D 62+825 Pada Proyek Jalan Tol Seksi Sp. Indralaya – Prabumulih Dengan Software Geo Studio
Full text linkThe construction of the Indralaya-Muara Enim Interchange Toll Road, especially the Indralaya-Prabumulih Interchange Section, was hampered by landslides after excavation was carried out between STA 62+450 to 62+825. The combination of steep slopes and rain infiltration weakened the soil structure, increasing the risk of landslidesThis research aims to analyze the effect of rainwater infiltration on slope stability on the Sp Section Toll Road Project. Indralaya–Prabumulih. The research methodology used was to analyze landslide slope areas using the Slope/W and Seep/W programs from Geo Studio. This study evaluated different excavation heights and an initial excavation slope of 1:3. The focus is on calculating the safety factor (SF) at varying rain durations (1 hour, 3 hours, and 5 hours), with SF values below 1.5 indicating instability. The Safety Factor (SF) value of the existing soil before excavation was 1.58, but after 1 hour of rain, the SF decreased to 1.33 (15.66% decrease). After 3 hours, SF dropped to 1.13 (28.34% decrease), and reached 1.10 (30.24% decrease) after 5 hours. Strengthening slopes using the Hydroseeding method increases SF to 1.83, while the use of Retaining Wall increases SF more significantly to 2.54. This research reveals the impact of rain infiltration on soil stability and proves the effectiveness of slope strengthening methods. These results are an important basis for planning effective landslide mitigation on toll road excavations
Strategi Pengembangan Sertifikasi Kompetensi Tenaga Kerja Konstruksi Di Provinsi Sumatera Selatan Berbasis Kebutuhan dan Analisis SWOT
Full text linkConstruction workforce certification is a critical issue in Indonesia\u27s infrastructure development sector, as mandated by the Construction Services Law requiring all construction workers to obtain Work Competency Certificates (SKK). This study aims to formulate strategies for developing construction workforce construction workers in South Sumatra Province through the integration of demand analysis and SWOT analysis. A quantitative approach was applied, where secondary data were used to project certification needs for 105 construction projects planned under the 2025-2029 State Budget. In addition, primary data were collected through questionnaires and interviews identify key factors influencing SKK acquisition, which were then incorporated into the SWOT framework for strategic. Results revealed that while expert-level certification (Levels 7-9) needs are met with 1,792 certified professionals available, significant shortages exist at the technician/analyst level (Levels 4-6) with a gap of 2,139 positions and at the operator level (Levels 1-3) with a substantial deficit of 48,882 certified workers. Factor analysis identified self-motivation, wage increase prospects, time constraints, regulatory sanctions, and enhanced employment opportunities as key determinants in SKK acquisition decisions. The SWOT analysis concluded that a Strength-Opportunity (SO) strategy would be most effective, leveraging regulatory frameworks, digital certification processes, educational institution collaborations, and on-site certification to address the certification gaps. This research provides evidence-based recommendations for policymakers to develop targeted interventions that can strengthen construction workforce capacity and ensure compliance with national standards
EFEKTIFITAS PASAL 378 KUHP PADA TRANSAKSI JUAL BELI ONLINE
Full text linkPerkembangan teknologi informasi telah mengubah pola transaksi jual beli masyarakat, dari konvensional menjadi daring (online). Namun, peningkatan volume transaksi online juga diikuti oleh maraknya kejahatan penipuan. Penelitian ini bertujuan untuk mengkaji efektivitas Pasal 378 KUHP dalam menangani kasus penipuan pada transaksi jual beli online di Indonesia. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan, pendekatan konseptual, dan pendekatan kasus. Hasil penelitian menunjukkan bahwa penerapan Pasal 378 KUHP pada kasus penipuan online menghadapi beberapa kendala, antara lain kesulitan pembuktian, keterbatasan pemahaman aparat penegak hukum, serta kurangnya kesadaran hukum masyarakat. Hal ini terlihat dari masih tingginya angka penipuan online serta rendahnya tingkat pelaporan dan penyelesaian kasus. Untuk meningkatkan efektivitas Pasal 378 KUHP, diperlukan langkah-langkah strategis, meliputi pembaruan hukum, peningkatan kapasitas penegak hukum, sinergi kelembagaan, serta edukasi masyarakat.
Kata Kunci : Jual Beli, Online, Pasal 378 KUHP, Transaksi
PERTANGGUNGJAWABAN PT. ASTRA HONDA MOTOR TERHADAP KERUSAKAN RANGKA ESAF YANG MENIMBULKAN KERUGIAN KONSUMEN DITINJAU DARI UNDANG-UNDANG NOMOR 8 TAHUN 1999 TENTANG PERLINDUNGAN KONSUMEN
Full text linkPenelitian ini mengkaji tentang pertanggungjawaban dari PT. Astra Honda Motor yang telah merugikan konsumen atas terjadinya kerusakan pada rangka ESAF melalui dua aspek, yaitu pertanggungjawaban dari pelaku dan metode penyelesaian sengketa yang relevan. Tujuan penelitian ini menganalisis tanggung jawab PT. Astra Honda Motor terhadap cacat produk rangka ESAF menurut Undang-undang Nomor 8 Tahun 1999 tentang Perlindungan Konsumen dan menganalisis penyelesaian sengketa antara konsumen dengan PT. Astra Honda Motor terkait cacat produk rangka ESAF dalam Undang-undang Nomor 8 Tahun 1999 tentang Perlindungan Konsumen. Metode penelitian ini menggunakan legal research (normatif). Hasil penelitian ini menjelaskan bahwa PT. Astra Honda Motor perlu mempertimbangkan faktor hukum, etika bisnis, dan komitmen terhadap kepuasan pelanggan agar penyelesaiannya dilakukan secara adil dan transparan. Pertama, faktor hukum meliputi: PT. Astra Honda Motor perlu bertanggung jawab untuk memperbaiki atau mengganti rangka ESAF yang cacat, memberikan kompensasi kepada konsumen yang dirugikan, dan memberikan informasi tentang cacat produk dengan jelas kepada konsumen. Kedua, etika bisnis dan komitmen terhadap kepuasan pelanggan meliputi: PT. Astra Honda Motor berkewajiban untuk menanggapi keluhan konsumen secara cepat dan efektif serta memastikan keamanan produknya. Metode penyelesaian sengketa yang digunakan untuk persoalan cacat produk rangka ESAF melalui jalur non-litigasi, terutama Badan Penyelesaian Sengketa Konsumen yang dapat memberikan ganti rugi secara cepat dan efisien.
Kata Kunci: kerugian, perlindungan konsumen. pertanggungjawaban huku
IMPLEMENTASI UNDANG-UNDANG HAK CIPTA DALAM PENGELOLAAN ROYALTI OLEH LEMBAGA MANAJEMEN KOLEKTIF NASIONAL
Full text linkUndang-Undang Hak Cipta No. 28 Tahun 2014 merupakan harapan bagipara Pencipta, Pemegang Hak Cipta dan Pemilik Hak Terkait karena untuk pertamakalinya dalam UUHC diatur tentang Lembaga Manajemen Kolektif Nasional (LMKN)dan Lembaga Manajemen Kolektif (LMK) dimana dengan lembaga-lembaga tersebutdiharapkan penarikan, penghimpunan dan pendistribusian Royalti kepada paraPencipta, Pemegang Hak Cipta, dan Pemilik Hak Terkait menjadi lebih baik danakhirnya para Pencipta, Pemegang Hak Cipta dan Pemilik Hak Terkait sudah tidakdipusingkan lagi dengan hak ekonomi mereka berupa Royalti sehingga mereka dapatlebih berkonsentrasi untuk melahirkan karya-karya baru. Tulisan ini membahasmengenai tugas dan wewenang LMKN dan LMK, cara membentuk LMK, SOPpenarikan Royalti, serta besaran tarif Royalti untuk berbagai Pengguna (user).Kata Kunci: pencipta; pemegang hak cipta; pemegang hak terkait; LembagaManajemen Kolektif.