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Prinsip Keterbukaan Informasi: Kesalahan Penyajian Laporan Keuangan Oleh Emiten Di Bidang Pasar Modal
Get PDFKeterbukaan informasi di bidang pasar modal berfungsi untuk memelihara kepercayaan publik terhadap pasar dan untuk menciptakan mekanisme pasar yang efisien. Salah satu pelaksanaan keterbukaan informasi dalam pasar modal adalah penyajian laporan berkala berupa laporan keuangan tahunan dan laporan keuangan tengah tahunan. Namun, pada faktanya masih terdapat pelanggaran terhadap penyajian laporan keuangan tahunan seperti yang dilakukan oleh PT. Garuda Indonesia, Tbk. Tujuan dari penelitian ini yaitu mengidentifikasi pelaksanaan penyajian laporan keuangan sesuai dengan prinsip keterbukaan informasi di bidang pasar modal, menganalisis pelanggaran penyajian laporan keuangan yang dilakukan oleh PT. Garuda Indonesia, Tbk, dan perlindungan hukum terhadap investor atas pelanggaran penyajian laporan yang dilakukan oleh emiten di bidang pasar modal. Penelitian ini menggunakan metode yuridis normatif atau doktrinal, yang mana fokus penelitiannya dengan menganalisis bahan-bahan hukum. Pengelolaan data pada penelitian ini menggunakan metode analisis kualitatif kemudian disajikan secara deskriptif. Hasil dari penelitian ini yakni emiten wajib menyampaikan laporan berkala kepada OJK dan diumumkan kepada masyarakat umum. Apabila terjadi pelanggaran dalam keterbukaan informasi, salah satu penegakan hukum untuk melindungi investor dari kerugian di bidang pasar modal yakni melalui kewenangan OJK yang dapat mengenakan sanksi administratif berupa peringatan tertulis, denda, pembatasan kegiatan usaha, pembekuan kegiatan usaha, pencabutan izin usaha, pembatalan persetujuan, dan pembatalan pendaftaran. Pada pelanggaran yang dilakukan oleh PT. Garuda Indonesia, Tbk sanksi yang dikenakan adalah sanksi administratif berupa denda baik kepada Perseroan, Direksi dan Komisaris, dan Akuntan Publik yang terlibat dalam audit laporan keuangan tahunan per 31 Desember 2018
Pinjaman Online Legal: Sebuah Tanggung Jawab Otoritas Jasa Keuangan
Get PDFTechnological developments are moving very quickly, so that almost all sectors have been impacted by technology itself, one of which is the financial sector which has given birth to an online-based financial service called Legal Online Loans (Pinjol Legal), which aims to make it easier for people to borrow money. However, since the emergence of Pinjol Legal, problems felt by the public have continued to emerge and to date the Financial Services Authority (OJK) as an independent institution responsible for protection, both for consumers and business actors, assisted by the Indonesian Funding Fintech Association (AFPI) has not issued clearly codified regulations regarding the focus on Pinjol Legal. Victims continue to increase and the policies provided have not fully responded to public concerns. Therefore, OJK's responsibility is still being questioned, so the author raises this issue by using a type of normative juridical research that uses a statutory approach and a case approach, with the addition of 2 (two) types of legal material sources. legal materials, namely primary legal materials in the form of legislation and secondary legal materials in the form of official documents, books and legal journals. This article will explain OJK's responsibilities, what OJK has done, the reality of legal lending in the field, and what regulations relate to legal lending. So the author provides suggestions for the OJK to make regulations regarding fixed interest rate limits, provide dispensation to consumers to extend loan payments on legal loans, and have a core supervisory team that helps the OJK and AFPI in supervising legal loans that have violated OJK's provisions and AFPI decide
Psikologi Forensik Sebagai Sarana Pembuktian Perkara Pencabulan Anak
Get PDFProof in cases of sexual abuse requires a report from forensic psychological examination. It is deemed necessary because the act of abuse does not leave physical traces and its impact is more psychological on the victim. Moreover, when the perpetrator is someone close to the victim, it adds to the level of trauma experienced by the victim. This research employs empirical methods, including interviews with Public Prosecutors in the field of General Crime at the Public Prosecutor's Office of Batu, observation, and analysis of legal documents. This study elucidates that in positive Indonesian law, forensic psychological reports can serve as valid evidence, both as documentary evidence and expert testimony, and can also serve as guidance if the defendant denies the accusations. Furthermore, it explains the relevance of the Judge to this report, evident when the Judge receives and considers its findings, supported by at least one other piece of evidence and the Judge's conviction of the defendant's guilt before imposing criminal sanctions
Gender relations and access to domestic rural water services in Manyoni District, Tanzania
Get PDFThe study examined the household division of labour, and household power relations in access to domestic water services in rural areas. This study was conducted in Manyoni District in Tanzania, used a cross-sectional research design whereby primary and secondary data were collected using questionnaire from 191 households randomly selected from two wards. In addition, Focus Group Discussion (FGD) method was used to collect qualitative data. Quantitative data were analyzed for descriptive statistics such as frequency and percentages and inferential statistics the chi-square test. Qualitative data were analyzed by using content analysis. The findings show that due to the traditional gender division of labor at the household level, women were the major seekers of domestic water for their households although some indications of equity in the household division of labor were also reported between boys and girls. Furthermore, most of the non-monetary decisions on access to domestic water were assigned to women whereas men were involved in the monetary decisions like paying user fees. It was concluded that gender relations played a role in access to domestic water services in the study area. It was recommended that the government should provide more improved water sources in rural areas to ensure access to many households, hence, reducing women’s burden of fetching water from distant sources and improving the welfare of women in rural areas.JEL Classification I26; J16; Q25To cite this article: Mfinanga, F. A., Masanyiwa, Z. S., Mafwolo, G., & Erick, S. B. (2024). Gender relations and access to domestic rural water services in Manyoni District, Tanzania. Journal of Socioeconomics and Development, 7(1), 104-114. https://doi.org/10.31328/jsed.v7i1.551
Perlukah Akta Notaris Ditanda Tangani Bersamaan?
Get PDFThis study aims to evaluate and The notary public are forbidden to sign consecutively and to evaluate and analyze the legality and legal certainty of the date of notarial deed signed not simultaneously by the appearers. This research is a type of empirical research, the location of this research was conducted in Makassar City and North Toraja Regency, South Sulawesi Province. The research results show that. The legal implication of signing a notary deed that is not carried out simultaneously by the appearers before a Notary is that it can degrade the authentic deed made by the Notary into an underhanded deed as referred to in Article 16 paragraph (1) letter m, paragraph 9 jounto Article 44 UUJN. Because the signing of the deed simultaneously by the parties, witnesses, and the Notary is an obligation required by UUJN. So that if this is not done, it will result in an authentic deed made by the Notary being defective from the way the deed is made and becomes a deed under the hand. And the legality and legal certainty regarding the date of notarial deed that was not signed simultaneously by the appearers is that a notary should also be aware that the product of the deed is interpreted as an effort by the state to create legal certainty and protection for the general public. So that the negligence and mistakes made by the Notary will result in the degradation of the authentic deed he made into a private deed so that he can be subject to civil liability, where the party who suffers a loss can demand reimbursement of costs, compensation and interest from the Notary concerned
Optimalisasi Website Kelurahan Merjosari Menggunakan Metode Observasi
Get PDFPerkembangan teknologi informasi telah mendorong kelurahan untuk mengadopsi media digital sebagai sarana pelayanan publik yang lebih efisien. Kelurahan Merjosari, Kecamatan Lowokwaru, Kota Malang, telah memiliki website sebagai bagian dari upaya tersebut. Namun, website ini masih menghadapi berbagai kendala seperti informasi yang tidak up-to-date, tampilan yang kurang menarik, dan minimnya fitur interaktif. Penelitian ini bertujuan untuk mengidentifikasi masalah-masalah yang ada pada website Kelurahan Merjosari dan menawarkan solusi optimalisasi. Metode yang digunakan meliputi observasi lapangan, analisis kebutuhan, dan implementasi optimalisasi dengan menggunakan platform WordPress. Hasil yang dicapai menunjukkan bahwa pembaruan dan penambahan fitur baru pada website Kelurahan Merjosari telah meningkatkan kualitas informasi, tampilan, dan kemudahan akses bagi masyarakat. Optimalisasi ini berdampak pada peningkatan kepuasan masyarakat terhadap pelayanan kelurahan serta mendorong partisipasi aktif warga dalam program-program kelurahan.Perkembangan teknologi informasi telah mendorong kelurahan untuk mengadopsi media digital sebagai sarana pelayanan publik yang lebih efisien. Kelurahan Merjosari, Kecamatan Lowokwaru, Kota Malang, telah memiliki website sebagai bagian dari upaya tersebut. Namun, website ini masih menghadapi berbagai kendala seperti informasi yang tidak up-to-date, tampilan yang kurang menarik, dan minimnya fitur interaktif. Penelitian ini bertujuan untuk mengidentifikasi masalah-masalah yang ada pada website Kelurahan Merjosari dan menawarkan solusi optimalisasi. Metode yang digunakan meliputi observasi lapangan, analisis kebutuhan, dan implementasi optimalisasi dengan menggunakan platform WordPress. Hasil yang dicapai menunjukkan bahwa pembaruan dan penambahan fitur baru pada website Kelurahan Merjosari telah meningkatkan kualitas informasi, tampilan, dan kemudahan akses bagi masyarakat. Optimalisasi ini berdampak pada peningkatan kepuasan masyarakat terhadap pelayanan kelurahan serta mendorong partisipasi aktif warga dalam program-program kelurahan
Guardians of Privacy: Unraveling the Tapestry of Personal Data Protection in Indonesia and France
Get PDFThe rapid advancement of technology has facilitated easier access to information but has concurrently heightened the risks associated with the security of personal data. This has raised concerns about individual privacy, prompting the enactment of regulations for the protection of personal data. Legal enforcement becomes crucial to ensure proper treatment of personal data. Indonesia responded to the increasing cases of data breaches by enacting the Personal Data Protection Act in 2022. However, incidents of data leaks persist. France boasts a well-established data protection law, notably the General Data Protection Regulation (GDPR), which provides comprehensive guidelines for the management of personal data. There are similarities and differences in the approaches of the two countries. Both emphasize principles such as fairness, transparency, and responsibility. However, France highlights openness and integrity, while Indonesia places a greater focus on fairness and responsibility. Individual rights take center stage in both regulatory frameworks, with an emphasis on access, correction, and deletion of data. France introduces the rights to protest and data portability to afford individuals greater control over their personal data. Sanctions and legal enforcement are also crucial in safeguarding personal data. Both countries impose sanctions, though there are variations in implementation and enforcement. This research aims to provide a better understanding of the differences and similarities in the frameworks for personal data protection between Indonesia and France, with the goal of strengthening data protection and enhancing public awareness
PRODUKTIVITAS DAN FENOTIPE LABU MADU VIOLINA (Cucurbita moschata) KETURUNAN KETIGA (F3) DENGAN TIGA SISTEM TANAM
Get PDF  ABSTRAKTanaman labu madu merupakan persilangan antara labu kuning dan labu buttercup. Labu madu mempunyai kandungan vitamin dan mineral serta nilai ekonomi tinggi. Perakitan varietas unggul dapat dilakukan dengan menanam benih keturunan ketiga (F3). Penelitian bertujuan mengetahui produktivitas dan segregasi keturunan ketiga (F3). Penelitian dilakukan bulan Februari-Mei 2022 di DnR Hidroponik Farm Perumahan Pondok Bedadung Indah Jember. Metode penelitian menggunakan rancangan acak lengkap (RAL) dengan menanam benih labu madu F2 di tiga sistem tanam yaitu polybag/pupuk organik, konvensional/NPK (15:15:15), hidroponik NFT/AB mix. Metode deskriptif kualitatif digunakan untuk mengetahui fenotipe yang terbentuk pada keturunan ketiga di tiga sistem tanam. Hasil penelitian menunjukkan bahwa produktivitas labu madu Violina dengan sistem hidroponik adalah sebanyak 186.36 kg/100 m2, sedangkan produksi pada sistem tanam yang organik dan konvensional berturut-turut sebanyak 104.16 dan 86.59 kg/100 m2. Fenotipe labu madu F1 semuanya seragam. Labu madu F2 yang bersegregasi menghasilkan 6 fenotipe, sementara pada keturunan ketiga (F3) terbentuk 15 fenotipe. ABSTRACTThe honey gourd plant is a cross between a pumpkin and a buttercup pumpkin. Honey pumpkin contains vitamins and minerals as well as high economic value. The development of superior varieties can be done by planting seeds of the third generation (F3). The research aims to determine the productivity and segregation of the third generation (F3). The research was conducted in February-May 2022 at the DnR Hydroponic Farm, Pondok Bedadung Indah Jember Housing. The research method used a completely randomized design (CRD) by planting F2 honey pumpkin seeds in three planting systems, namely polybag/organic fertilizer, conventional/NPK (15:15:15), hydroponic NFT/AB mix. Qualitative descriptive methods were used to determine the phenotype formed in the third generation in three planting systems. The research results showed that the productivity of Violina honey pumpkin using the hydroponic system was 186.36 kg/100 m2, while production using the organic and conventional planting systems was 104.16 and 86.59 kg/100 m2 respectively. The phenotypes of F1 honey pumpkins are all uniform. Segregating F2 honey gourds produced 6 phenotypes, while in the third generation (F3) 15 phenotypes were formed
Consumers’ behavior to purchase fresh agriculture products in the e-commerce platform in Indonesia
Get PDFE-commerce is one of the digital marketing systems. It has increased rapidly in 2020 when the COVID-19 pandemic spread. However, there are several obstacles experienced by consumers from online sales, especially when selling fresh agricultural products, such as quality, suitability of products, services, and so on. This research aims to reveal consumer purchasing intentions and purchasing decisions for fresh agricultural products marketed online using the C-TAM-TPB theory. This theory is known to explain online purchases better. This research uses descriptive analysis. Data was obtained through surveys and literature studies on e-commerce fresh agricultural products. The results show that the majority characteristics of online consumers fresh agricultural products on the TukangSayur.co e-commerce are women. Their ages ranges from 26-35 years, and diploma/bachelor level education. There are 3 types of online consumers of fresh agricultural products. The most significant potential for purchasing decisions is type A. Majority of consumers are type A. Type A has a positive attitude towards purchasing. Consumers have confidence and trust in products and services. Through Type A, e-commerce can get more customers because they can provide positive recommendations to other people.JEL Classification L81; M31; Q02To cite this article: Larasati, A. R., Isaskar, R., & Maulidah, S. (2024). Consumers’ behavior to purchase fresh agriculture products in the e-commerce platform in Indonesia. Journal of Socioeconomics and Development, 7(1), 38-51. https://doi.org/10.31328/jsed.v7i1.521
Perbandingan Performa SVM dan Naïve Bayes Pada Analisis Sentimen Aplikasi Game Online
Get PDFGame online saat ini berkembang sangat pesat terutama game online berbasis mobile, salah satunya adalah Clash of Clans. Game yang sudah berusia lebih dari 10 tahun ini masih mampu bersaing dengan game mobile terbaru lainnya. Hal tersebut tidak lepas dari pengembangan dan pembaruan yang dilakukan oleh developer. Namun tentu pengembangan dan pembaruan tersebut tidak bisa sepenuhnya diterima oleh seluruh pemain game Clash of Clans. Banyak ulasan yang diberikan oleh pengguna di Google Play Store. Ditemukan ketidak sinkronan antara rating yang diberikan dengan ulasan yang diberikan, oleh karena itu dibutuhkan analisis sentimen untuk mengetahui jenis sentimen yang diberikan. Pada penelitian ini dilakukan penerapan optimasi ekstraksi fitur TF-IDF (Term Frequency - Inverse Document Frequency) dan N-Gram, serta seleksi fitur Chi-Square dan SelectKBest pada analisis sentimen pengguna aplikasi game online Clash of Clans menggunakan algoritma Support Vector Machine dan Naïve Bayes dengan tujuan menerapkan dan mencari model klasifikasi terbaik untuk mendapatkan hasil akurasi yang lebih akurat. Hasil pengujian menunjukkan bahwa model klasifikasi dengan ekstraksi fitur TF-IDF (Term Frequency - Inverse Document Frequency) dan N-Gram, serta seleksi fitur Chi-Square dan SelectKBest adalah model klasifikasi paling optimal dengan hasil akurasi tertinggi 93% pada Support Vector Machine pada presentase rasio 70:30, sementara akurasi tertinggi yang diperoleh Naïve Bayes sebesar 91,6% dengan presentase rasio yang sama