Journal of Law and Sustainable Development
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RECENT DEVELOPMENTS IN PUBLIC ACCOUNTING AND FINANCIAL MANAGEMENT LAW 23-07
No full textObjective: The study aims to identify the new legal framework for public accounting and financial management according to the new text 23-07 by studying the new and emerging aspects of it and the control and accounting mechanisms as it is the last link in disbursing public expenditures, and its role in collecting revenues through friendly and coercive methods guaranteed to it by law to protect public money to ensure the principle of legitimacy.
Methods: The analytical approach was used by analyzing and interrogating the legal texts that govern public accounting and financial management under the new Law 23-07. To know the new and innovative aspects of it, the comparative approach used adopted by comparing the new Public Accounting Law 23-07 with the old repealed Public Accounting Law 90-21.
Results: The fiscal year 2023 coincides with the implementation of the first budget for objectives in Algeria, stipulated in Organic Law 18-15 on finance laws, which required the legislator to amend the relevant laws, including the issuance of the new Law 23-07 on public accounting and financial management. The legislator has expanded the duties of the public accountant and created new categories for him, and strengthened his powers in the amicable and compulsory collection of public expenditures, and the number of controls on public money from administrative, parliamentary and judicial control, and included new accounting from general accounting, budgetary accounting and cost accounting.
Conclusion: The legislator was guided to issue the first law related to public accounting under Law 90-21, the latter of which lasted for a long time for 33 years of implementation, and in light of the development of the accounting system in the world and the diversity of its divisions and the multiplicity of its controls on the one hand and the issuance of Organic Law 18-15 related to financial laws and the accompanying implementation of the first budget for the year 2023 on the other hand, which accelerated the reform of public finances by amending many legal texts related to it, including the new Public Accounting and Financial Management Law 23-07
BARRIERS TO EMPOWER ADOLESCENTS IN PREVENTING PREMARITAL PREGNANCY: (QUALITATIVE STUDY IN CENTRAL JAVA PROVINCE, INDONESIA)
No full textObjective: Empowering adolescents with life skills to enable them to avoid unwanted pregnancies and sexually transmitted infections is urgently felt, but certain bottlenecks still persist in the path of making the adolescents responsible for their own sexual and reproductive health. This study aims to investigate the barriers that prevent teenagers from comprehending and taking charge of their sexual and reproductive well-being.
Material and Methods: Qualitative method was utilized, which included interviews with 35 teenagers from 20 villages and ten supervisors from five health facilities experiencing high levels of premarital pregnancies. Because of the COVID-19 outbreak, information was gathered through video conferences, and a thematic analysis was carried out utilizing Atlas.ti (version 8).
Results and Discussion: The pandemic impacted the behaviors of teenagers, leading to a decrease in premarital pregnancies among some due to fewer social interactions. Nonetheless, risky sexual behaviors continued due to insufficient sexual knowledge, cultural restrictions, and lack of communication among teenagers, parents, and teachers. The results emphasize the importance of thorough sexual education, better communication between parents and educators, and the active participation of teenagers in reproductive health programs. Enhancing life skills education in schools, backed by health centers and communities, is crucial in empowering adolescents to make educated decisions. Improved training for program managers is essential to guarantee the effectiveness of youth-friendly services.
Recommendation: Youth-friendly health services should include active adolescent participation to foster self-reliance and empowerment. Tailored approaches and engagement can improve adolescent health outcomes
THE REALITY OF PARALLEL TRADE IN CRIMINAL LEGAL TEXTS
No full textObjectives:The objective of this study is to investigate the concept of parallel trade, particularly in the context of Algeria after its independence. The phenomenon, often referred to as illegal trade, involves both internal and external trading activities that operate outside the legal framework. This research aims to analyze the factors contributing to parallel trade, including the absence of flexible laws and regulatory texts, weak regulatory bodies, and the burden of excessive taxation. It emphasizes the importance of understanding this phenomenon to propose effective solutions.
Methods:The research explores various aspects of parallel trade through an examination of existing regulatory frameworks, trade practices, and the role of governing bodies in Algeria. It involves a comprehensive review of legal texts, policy documents, and interviews with key stakeholders in the commercial and legal sectors. The study aims to provide a detailed analysis of how parallel trade has persisted due to the shortcomings in regulation and enforcement.
Results:The findings indicate that the lack of adequate legal provisions and the weakness of regulatory bodies have allowed parallel trade to flourish in Algeria. Excessive tax burdens have also driven many traders towards informal markets. The results highlight the urgent need for regulatory reforms, including more flexible laws and stronger enforcement mechanisms. The study also found that the negative impact of parallel trade extends to workers' rights and undermines fair competition and transparency in commercial transactions.
Conclusion:The research concludes that addressing the issue of parallel trade in Algeria requires urgent attention from the government and relevant authorities. There is a need for effective mechanisms that promote fairness and transparency in trade while protecting the rights of workers. Stronger regulatory frameworks, reduced tax burdens, and improved governance structures are necessary to mitigate the negative effects of parallel trade on the economy and society
THE IMPACT OF THE TRANSFER, APPOINTMENT, AND DISMISSAL OF JUDGES ON JUDICIAL INDEPENDENCE IN LIGHT OF THE 2020 CONSTITUTIONAL AMENDMENT
No full textObjective: The aim is to highlight the important role of the Supreme Judicial Council in the transfer, appointment, and dismissal of judges, particularly after the adoption of the justice sector modernization plan in Algeria. Additionally, it seeks to contribute to the strengthening of the Supreme Judicial Council through the 2020 constitutional amendment and its effectiveness.
Theoretical Framework: The study is based on the field of appointing, transferring, promoting, and dismissing judges, which falls under the jurisdiction of the Supreme Judicial Council according to the 2020 constitutional amendment. It also examines the council's authority in supervising judicial discipline, which entails criminal, civil, and disciplinary responsibility as stipulated in the organic law and the 2020 Constitution.
Method: The objective analytical method was used, as the subject of this study is derived from legal texts and their analysis.
Results and Discussion: The Supreme Judicial Council in Algeria continuously reviews its composition and institutions to adapt to the requirements of the constitution and the law. Its independence limits interference from any authority, including the legislative or executive branches, in the judiciary's professional path. This applies to the appointment, transfer, promotion, and dismissal of judges, and also encompasses all matters related to judges.
Research Implications: The results indicate that the 2020 Constitution has made the Supreme Judicial Council more adaptable to current developments and strengthened its independence, particularly in relation to the appointment, transfer, promotion, and dismissal of judges. However, it is necessary to ensure that the composition of the Supreme Judicial Council is exclusively comprised of members of the judiciary, and that the position of President of the Supreme Judicial Council is assigned to the Chief Justice of the Supreme Court to support guarantees.
Originality/Value: This study serves as a contribution to the field of judicial independence through the appointment, transfer, promotion, and dismissal of judges. It enhances this specialization and supports independence by referring to the 2020 constitutional amendment. The study is limited and has not been deeply explored before, providing valuable insights into the Supreme Judicial Council's efforts to strengthen judicial independence in light of the 2020 Constitution
Leadership And Employee Job Satisfaction In Hormuud Telecom Mogadishu Somali
Get PDFPurpose: Organization must think about innovative leadership approaches, particularly in light of satisfying expectations from the global market. Companies need to adopt a more global mindset in order to thrive, particularly in terms of leadership paradigms. International investors seek out businesses that not only have the resources they need, but also encourage a strong sense of community inside and among their workforce. The purpose of this study is to asses the relationship between leadership style and employee satisfaction in Hormuud Telecom Mogadishu, Somalia.
Methodology: In order to evaluate the relationship between of leadership style and employee satisfaction in Hormuud Mogadishu, Somali. Quantitative approach with a cross sectional research design were used, a total study population was 84, out of which a sample of 71 was obtained through simple random sampling process, census inquiry and with the use of sampling formula. A close-ended questionnaire was used for data collection. Descriptive statistics of frequencies and percentages was used to obtain specific findings, while Pearson Product Moment Correlation analyses was used to obtain major findings.
Finding: The finding revealed a positive and significant relationship between leadership style and employee satisfaction in Hormuud Telecom Mogadishu, Somali. Furthermore, This implied that leadership style was positively correlated with employee satisfaction in Hormuud Telecom. This meant that the good level of employee satisfaction increased with good leadership style. It found that if employees were satisfied with how the organization operates and communicates its approach policies, they would remain satisfied and committed to the organization. Either, the organization’s system is more likely to affect the performance of the employees and their desire to remain employed.
Research limitation implication: The practical implications the research study enables us to explore the reltionship between leadership style and employee satisfaction in hormuud telecom mogadishu -somalia the limitations faced by the study included time constraints and limited resources taken to complete the study.
Originality/Value: This investigation differs from previous researches explores as it examines the reltionship between leadership style and employee satisfaction in Hormuud Telecom Mogadishu, Somalia. Furthermore, this study is specifically based on the mogadishu somalia
Uncovering Budget Battle Practices: A Critical Study of Budget Participation in Indonesia
Get PDFPurpose: This research aims to analyze the budget battle practices between local government (executive) and Regional People's Representative Council (DPRD or legislative) within the context of plenary sessions in North Toraja Regency.
Theoretical framework: The theoretical framework of this article revolves around the concept of budget participation, influenced by the political environment, and inspired by Paulo Freire's ideas. Budget participation involves the engagement of the community in decisions regarding the allocation of public funds, with a normative emphasis on community involvement values. The influence of the political environment and the political will of the government plays a pivotal role in the success of budget participation.
Design/methodology/approach: This study adopts a critical paradigm and employs the Habitus Theory as a tool for interpreting research data. The research also utilizes the data collection and reduction procedures outlined by Creswell (2014). The study was conducted in North Toraja Regency and involved ten informants selected through purposive sampling technique.
Findings: The research findings reveal several aspects. Firstly, the practice of budgetary battles involves three models: negotiation, holding the Regional Budget Planning (RAPBD) hostage, and intimidation. Secondly, these three behaviors undergo transformation into a homogeneous institutional or group habitus among the actors. Thirdly, this group habitus is deeply internalized by the actors, shaping individual habits that are employed both during plenary sessions and outside the political context within the social realm.
Research, Practical & Social implications: The social implications of these findings indicate that the existence of budgetary battle practices involving negotiation, holding the Regional Budget Planning (RAPBD) hostage, and intimidation can impact political dynamics and financial governance at the regional level. In terms of practice, these findings can provide guidance for policymakers at the local level to implement improvements in budgeting mechanisms.
Originality/value: The originality of this article lies in its contribution to the understanding of how group habitus influences individual dispositions in budgetary battles. The findings concerning the three types of habitus also offer a novel contribution to the literature. This study provides crucial insights for further research in exploring the phenomenon of budgetary battles and their impact on budget participation within the context of local governance
DOES SMALL, AND MEDIUM ENTERPRISES AID POVERTY REDUCTION IN NIGERIA? ROBUST EVIDENCE FROM ALTERNATIVE POVERTY INDICATORS
Get PDFPurpose: Nigeria is amongst countries dedicated to attaining the SDGs by 2030. The Nigerian government, through budgetary allocation, policies and programmes, has pursue interest to empower the SMEs with the aim to create employment and reduce poverty. The of the article is to demonstrate how the activities of the SMEs affect reduces unemployment in the country.
Methods: The paper applies the ARDL method to examine whether SMEs’ have effect poverty reduction. The estimation shows how SME contribution to GDP, alongside other independent variables - industrial output to GDP, and interest rate - transmit to impact poverty index.
Results and Conclusions: The findings show that SMEs have significant negative effects on the two indicators for poverty reduction. The increase in in the SMEs outputs lowers the percentage of the Nigerian poor surviving on less than 1.90 per day. The result further shows that the interest rate is positively signed, supposing, in the long run increase interest rate, increase the poverty level according to both measures.
Implications: The study suggests that the government should adequately fund the SME to enable them play major roles as medium to ensure reduction in the poverty rates in Nigeria.
Originality/Value: The study adds values to extant literature by considering two robust indicators of poverty - the poverty headcount ratio and the poverty incidence – in considering the effect of SMEs’ outputs
COMMUNITY EMPOWERMENT AND INNOVATION AS A STRATEGIC BUSINESS RESILIENCE EFFORT FOR BATIK AND WEAVING BUSINESS ACTORS
Get PDFPurpose: This study aims to analyze the factors affecting economic resilience in the batik and weaving SME industry in Indonesia, focusing on Pekalongan Batik, Yogyakarta Batik, and Tenun Sengkang.
Theoretical Reference: This study integrates National Resilience Theory and Resource-Based View (RBV) to form a robust basis for business resilience, emphasizing community empowerment and innovation. Community empowerment builds batik and weaving businesses on skilled human resources, while innovation facilitates adaptation and growth. Together, they address external challenges like global competition and shifting consumer preferences, enhancing the resilience of batik and weaving enterprises.
Method: The research method used was a qualitative approach with descriptive data collection through observation, interviews, and document analysis. The focus of this research is on empowerment and innovation in SMEs of Pekalongan Batik, Yogyakarta Batik, and Sengkang Weaving in Wajo Regency, South Sulawesi.
Results and Conclusion: The study reveals that batik and weaving entrepreneurs highly value competitor analysis and the adoption of competitive best practices. Government support through community empowerment initiatives is vital for industry growth, offering crucial assistance such as training, education, and market expansion. Continuous community empowerment and regular program evaluations are essential. Effective collaboration among government, entrepreneurs, and stakeholders is key to fostering a supportive business environment, significantly enhancing the batik and weaving sector's development and overall welfare.
Implication of Research: Effective community empowerment hinges on the collaboration among government, entrepreneurs, and stakeholders, ensuring planning, implementation, and evaluation involve all parties. This approach fosters synergies and enhances program effectiveness. Involving entrepreneurs in decision-making tailors programs to actual business needs, while government should ensure entrepreneurs have access to necessary training and education.
Orginality Value: This study introduces novel aspects by focusing on the batik and weaving SMEs in Indonesia's specific regions (Pekalongan, Yogyakarta, Sengkang), offering detailed insights into their unique challenges and potentials. It employs a comprehensive approach to business transformation, considering marketing, technology, entrepreneurship, and other performance-related factors, thus providing a wider view on industry development. Additionally, it emphasizes the government's role in fostering a supportive business ecosystem through community empowerment initiatives and highlights the significance of government support, training, education, and collaboration for industry advancement
The Impact of E-disclosure Using "XBRL" on the Value Added of Investors: Comparative Study
Get PDFPurpose: This study aimed to measure the impact of E-disclosure using XBRL language on the value added of investors in (ASE), and (Tadawul).
Theoretical reference: As companies transition from traditional paper-based reporting to digital platforms, XBRL facilitates more efficient and transparent communication of financial data. This technology allows investors to easily access, analyze, and compare financial information across different companies, fostering a more informed investment decision-making process.
Method: The researcher collected data through a questionnaire designed in accordance with scientific research methods and statistical measurement tools to analyze the evidence of the study and test hypotheses.
Results and Conclusion: The researcher concluded that there are no statistically significant differences between the two samples regarding the existence of effect of E-disclosure using XBRL on the value added of investors.
Implications of research: Where E-disclosure using XBRL contributed to the provision of financial statements and made available to investors, reduced data risk, and enhanced their confidence of it, in addition to contributing to reducing costs and financial burdens and maximizing the benefit of data. In light of the results of the study.
Originality/value: this research lie in its examination of the transformative potential of XBRL in financial disclosure and its nuanced exploration of the resulting impact on the value added for investors. The researcher recommended the need to expand the application of E-disclosure using XBRL and impose legal legislation that obliges all companies to apply it
Super Holding of State-Owned Enterprize (Soes) to Realize A Healthy Company Based on The Principles of Good Corporate Governance to Create the Prosperity of All Indonesian People
Get PDFObjective: This research aims to explore the establishment of a super holding for State-Owned Enterprises (SOEs) in Indonesia, focusing on the implementation of good corporate governance principles. The goal is to create prosperity for all Indonesian people and to enhance government investment management and national development.
Method: This study employs a normative legal research approach. The methodology involves researching and reviewing normative legal materials, including applicable laws and regulations. The analysis centers around the establishment of a super holding in SOE management, particularly in relation to state responsibility in financial management and the renewal of SOE management laws.
Result: The findings indicate that the establishment of a super holding for SOEs is a significant step in improving government investment management and national development. In this concept, SOEs are managed as a group of companies with a focus on transparency, state wealth management, and appropriate investment strategies.
Conclusions: The formation of a super holding for SOEs is expected to bring strategic benefits in financial management, transparency, infrastructure development, and risk reduction. Its primary objective is to promote general welfare by providing adequate goods and services and contributing to national economic development