Journal of Law and Sustainable Development
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ANALYSIS OF THE EFFECT OF ACCOUNTING POLICY AND AUDIT OPINION TOWARD SOVEREIGN ASSET AND LIABILITIES MANAGEMENT (SALM) REPORTING WITH MODERATION OF GLOBAL RISK
No full textObjective: The aim of this study is to the impact of Accounting Policy and Audit Opinion on the SALM (Sovereign Asset And Liabilities Management) reporting. And also to the role of Global Risk as a moderating variable in the effect of Accounting Policy and Audit Opinion on the SALM reporting.
Theoretical Framework: Theoretical Framework: In this topic, the institutional concepts and theories underlying the research are presented so as to provide a strong basis for understanding the context of the influence of accounting policy and audit opinion on SALM reporting. Risk theory is also added as a moderator in this study.
Method: The study uses a quantitative approach by distributing questionnaires to 133 respondents in middle-up management positions in Bank Indonesia, Indonesian Accountants Association, Ministry of Finance, Financial Audit Agency, Indonesian Public Accountants Association. Multiple linear regression analysis was used with the Smart PLS statistical tool.
Results and Discussion: This research shows that result: (i) Accounting Policy has not significant positive effect on SALM Consolidated Reporting; (ii) Audit opinion has a positive and significant effect on the SALM Consolidated Reporting; (iii) The Global risk does not strengthen the influence of accounting policies on the SALM Consolidated Reporting; (iv) The Global risk strengthens the influence of the Audit opinion on the SALM Consolidated Reporting.
Research Implications: For decision makers in the public sector, especially the ministry of finance and/or Bank Indonesia, it is hoped that it will provide benefits in efforts to strengthen and/or prepare assessments and policies related to SALM.
Originality/Value: This study contributes to the Indonesian Accountants Association (IAI) as the Financial Accounting Standards Body or Financial Accounting Standards Board in Indonesia, it is hoped that it can provide a reference in improving financial accounting standards for both the government and Bank Indonesia
THE STRUCTURAL, HUMAN, AND FUNCTIONAL ORGANIZATION OF ICJ AND ICC AND ITS EFFECT ON THE FIRMNESS OF THE INTERNATIONAL JUSTICE
No full textObjective: This study focuses on the efficient role of ICJ and ICC in enshrining the principles of international justice firmness towards the international crimes that have spread lately due to the ideological, political, and economic armed conflicts that result from the contradicting interests of individuals or states.
Methods: In so doing, we must tackle the structural, institutional, and functional organization of these international organizations to unveil their efforts in maintaining the international peace and security, mainly that some international law subjects and international actors disagree about respecting the binding provisions of these two organizations
Results: The principle of complementarity between the international and national justices plays an important role in expressing the common will of the international society in promoting the international laws.The international jurisdiction fosters the anti-crime efforts and ensures the promotion of the international laws.
Conclusion: The question of the international judicial firmness is very important for the international law, mainly at the present time due to the contemporary changes in the international society that influence the international and national penal policies. This influence manifests in the value of the international legal rule, what affects the international compliance to these rules
IMPACT OF KNOWLEDGE MANAGEMENT AND INTELLECTUAL CAPITAL ON ORGANIZATIONAL PERFORMANCE IN CONSTRUCTION SME
No full textObjective: This paper explores the relationship between intellectual capital and knowledge management in construction companies and how they impact organisational performance.
Theoretical Framework: The construction industry is characterized by a unique set of challenges related to knowledge management and intellectual capital. Project-based work is a dominant feature, necessitating robust knowledge sharing among stakeholders.
Method: This article employs a statistical approach to examine the variables under investigation through a Structural Equation Modelling (SEM). The hypothesis proposed was tested using this methodology. Data were collected via a questionnaire administered to 88 individuals occupying managerial roles in small and medium-sized enterprises (SMEs) operating within the construction industry.
Results and Discussion: The study concludes that intellectual capital and knowledge management have a significant positive impact on the performance of construction companies and recommends that these concepts be integrated into the management practices of construction companies.
Research Implications: Correct combination by companies in the construction sector of the constructs intellectual capital and knowledge management can create dynamics that significantly improve the performance of the organisations from the construction sector.
Originality/Value: Construction companies, like any other businesses, can benefit from effective knowledge management and the efficient use of intellectual capital to increase their competitiveness and long-term success
SOCIAL BEHAVIOR BETWEEN MORAL VALUES AND THE DOMINANCE OF MATERIALISTIC LIFE
No full textObjectives: The aim of the article is to explore the complexities of ethical behavior in contemporary life, particularly how ethical questions arise when moral decisions are no longer seen as absolute truths. The article seeks to address the challenges individuals face when confronted with moral dilemmas that require thoughtful consideration rather than unquestioned adherence to principles.
Methods: The article uses a philosophical and analytical approach to explore the nature of ethical decision-making. It delves into how individuals grapple with questions like "What is right?" and "What should be done in a given situation?" It also examines the tension between what is beneficial for oneself and what is best for others, highlighting the role of thought and reflection in moral decision-making.
Results: The article argues that ethical decision-making becomes complicated when individuals are no longer simply relying on willpower or dogmatic beliefs. Instead, they are forced to confront uncertainty, much like gamblers, venturing into unknown territory both in thought and action. This complexity is not just a challenge of choosing right from wrong but involves a deeper engagement with moral reasoning and self-awareness.
Conclusion: In conclusion, ethical behavior is tested when individuals are confronted with complex moral questions that require careful thought. The article suggests that even the most trusting and dogmatic individuals, who believe they are doing the right thing, are engaging in a form of gambling, unaware of the uncertainties they face in their ethical decisions. The process of ethical reasoning, therefore, requires a shift from blind faith to thoughtful engagement with moral complexities
Physical Environment Characteristics With The Presebce Of Aedes Larvae At The Ummul Mukminin Islamic Boarding School Makassar, Indonesia
Get PDFObjective: The research aimed to know characteristics of the physical environment with the presence of Aedes larvae at the Ummul Mukminin Islamic Boarding School in Makassar City.
Methods: The type of research used is descriptive, the sample number is 33 containers with exhaustive sampling as a sampling technique. The research instrument used was an observation sheet with univariate analysis using SPSS and Excel program. The study was conducted in June 2022 at the Ummul Mukminin Islamic Boarding School.
Results: A total of 33 containers were found at the study site, 31 (93.9%) containers were not found to have larvae (negative) and 2 (6.1%) containers were positive for Aedes larvae. Plastic container base material with 100% presentation. There are 24 (72.7%) containers were water reservoir (TPA) and 9 (27,3%) containers were non-water reservoir, 27 (81,8%) containers were located indoor and 6 (18,2%) containers were located outdoor.
Conclusions: The larva-free dormitory program by the school health post (poskestren) should be continued and if possible the frequency of activities is increased, as well as toilets that are rarely used and in dark conditions are still considered because they have the potential to be Aedes larva breeding place.
Research Implications: Such findings are expected to be a source of information for the community, especially the teachers and students of the Ummul Mukminin Islamic Boarding School regarding the importance of maintaining the cleanliness of the mosquito breeding environment, especially regarding the presence of Aedes larvae and efforts to prevent dengue incidents. And can be an information material for the Makassar City Health Office, especially in overcoming dengue problems and can be a source of reference and comparison for further research.
Originality / value: This study discusses some characteristics of water reservoirs (containers) that have the potential to become breeding sites for Aedes larvae, as one of the references in efforts to eradicate Aedes mosquito nests as vectors for dengue fever transmission
INDONESIAN GOVERNMENT POLICY PROHIBITS THE EXPORT OF NICKEL ORE IN THE FORM OF RAW MATERIALS
Get PDFPurpose: The purpose of this research is to critically examine the Indonesian Government's policy of prohibiting the export of nickel ore and its implications from a legal, regulatory, and economic perspective. By conducting a thorough analysis of relevant regulations, including Minister of Energy and Mineral Resources Regulation (Permen ESDM) No. 11 of 2019, this study aims to elucidate the rationale behind the prohibition and assess its impact on Indonesia's economic sovereignty, value addition in the nickel industry, and international trade relations. Additionally, the research seeks to provide recommendations to stakeholders, particularly the Indonesian Government, on navigating the challenges and opportunities associated with the nickel ore export prohibition, with a view toward promoting sustainable economic development and maximizing the benefits derived from the country's mineral resources.
Theoretical framework: This research uses a multidisciplinary theoretical framework to analyze the Indonesian Government's policy of prohibiting nickel ore exports. It uses normative legal theory, constitutional law, administrative law, resource curse theory, export-led growth theory, trade policy analysis, state sovereignty, political economy perspectives, and international relations theory to understand the policy's implications on legal, economic, and political dynamics at domestic and international levels.
Design/Methodology/Approach: This research uses a mixed-methods approach, combining normative legal research with qualitative analysis, to examine the Indonesian Government's policy of prohibiting nickel ore exports. It examines the legal framework, aligns with international norms, and gathers insights from stakeholders through interviews, document analysis, and thematic analysis. The findings are then analyzed to provide a comprehensive understanding of the policy's legal, economic, and socio-political dimensions.
Findings: The Indonesian Government's policy of prohibiting nickel ore exports has led to increased value addition, employment opportunities, and technology transfer. This policy aligns with Indonesia's sovereignty over its natural resources, aligns with international obligations, and enjoys domestic support. The policy has potential long-term implications for sustainable development and strategic positioning, highlighting the need for a holistic approach to resource management and international trade relations.
Research, Practical & Social Implication: The research provides a comprehensive analysis of Indonesia's policy of prohibiting nickel ore exports, offering insights for future studies. It also informs comparative studies, policy design, diplomatic engagement, and social implications. The policy's potential for economic development and environmental protection is highlighted, promoting sustainable management of Indonesia's mineral resources.
Originality/Value: This research explores Indonesia's policy prohibiting nickel ore exports, focusing on its economic, legal, and socio-political implications. It uses a multidisciplinary approach, incorporating legal, economic, and political perspectives. The empirical data from stakeholder interviews and document analysis provides valuable insights. The findings have practical implications for policymakers and international actors in resource governance and sustainable development.RESUMO
Objetivo: A política do Governo Indonésio de proibir a exportação de minério de níquel visa que a Indonésia mantenha a soberania e o controlo sobre os recursos naturais, aumente o valor acrescentado dos produtos de níquel e faça uma utilização óptima da riqueza do níquel para melhorar o bem-estar das pessoas e fortalecer a economia do país.
Métodos: A pesquisa utilizada é uma pesquisa jurídica normativa que analisa as políticas do governo indonésio, conforme descrito no Regulamento do Ministro de Energia e Recursos Minerais (Permen ESDM) nº 11 de 2019, relativo ao negócio de mineração de minerais e carvão (Minerba). seu conteúdo proíbe matérias-primas, especialmente minério de níquel. Esta abordagem de investigação foi realizada através de uma abordagem jurídica qualitativa, nomeadamente analisando do ponto de vista legal e regulatório, além de fornecer explicações e argumentos relacionados com a proibição da mineração de matérias-primas e minerais, especialmente minério de níquel.
Resultados: A pesquisa realizada pelo autor resultou na conclusão de que a política do governo indonésio de proibir a exportação de matérias-primas de minério de níquel resultou em alto valor agregado para o estado indonésio, mas com esta política de proibir a exportação de minério de níquel, a Indonésia recebeu protestos e ações judiciais na OMC por países que se sentiram prejudicados pela política do governo, como a União Europeia, a América e a China.
Sugestões: Os resultados desta investigação são úteis para as partes interessadas, especialmente para o Governo indonésio, que a política de proibição da exportação de minério de níquel para o estrangeiro precisa de ser continuada porque terá um impacto positivo a longo prazo, nomeadamente aumentando as receitas do Estado, abrindo emprego oportunidades dentro do país e também transferência de tecnologia.
Palavras-chave: Política, Governo Indonésio, Proibição de Exportação, Minério de Níquel
 
RIGHT TO A FAIR-TRIAL WHEN APPLYING ARTIFICIAL INTELLIGENCE IN CRIMINAL JUSTICE - LESSONS AND EXPERIENCES FOR VIETNAM
Get PDFObjective: The article studies the application of AI in the field of criminal justice. Since then, the article evaluates the feasibility and offers solutions and recommendations to ensure the right to a fair trial when applying AI to criminal justice in Vietnam.
Methods: To conduct research on the application of AI in criminal justice in Vietnam to ensure the right to a fair trial, the authors used traditional research methods of social science and legal science methods of analysis, synthesis, and case study to achieve the objective of the research.
Results: Artificial intelligence (AI) and its application, in general, are a matter of concern in social life in general and law in particular. The application of artificial intelligence in criminal justice to digitize the judicial field is being applied in many parts of the world such as the United States and European countries. Based on the theory of the order of justice before the law, the authors analyzed and assessed the impacts and effects of AI and found that the application of AI in criminal justice can negatively affect the right to a fair trial.
Conclusion: Through this study, we propose the following contents to effectively apply AI in Vietnamese criminal justice as follows: (i) The principle of the right to a fair trial must be respected when applying AI in decision-making; (ii) Enhancing the role of investigators, prosecutors, and judges in AI predictive decision-making; (iii) Building a database and AI system development agency in Vietnam; (iv) Upgrading technology infrastructure and databases at Criminal Justice Agencies; (v) Developing communication and training plan on technology and human rights content; (vi) Integrating the right to a fair trial systematically into every stage of the design, development, implementation, and ongoing monitoring of products, services, and systems using AI; (vi) Establishing the Department of AI Development and Use. In the future, the completion of the legal framework to ensure human rights under the influence of AI and legal issues on AI are issues that need to be further studied in Vietnam.Objetivo: El artículo estudia la aplicación de la IA en el ámbito de la justicia penal. Desde entonces, el artículo evalúa la viabilidad y ofrece soluciones y recomendaciones para garantizar el derecho a un juicio justo al aplicar la IA a la justicia penal en Vietnam.
Métodos: Para llevar a cabo una investigación sobre la aplicación de la IA en la justicia penal en Vietnam para garantizar el derecho a un juicio justo, los autores utilizaron métodos de investigación tradicionales de las ciencias sociales y los métodos de análisis, síntesis y estudio de casos de las ciencias jurídicas para lograr el objetivo de la investigación.
Resultados: La inteligencia artificial (IA) y su aplicación, en general, son motivo de preocupación en la vida social en general y en el derecho en particular. La aplicación de la inteligencia artificial en la justicia penal para digitalizar el ámbito judicial se está aplicando en muchas partes del mundo como Estados Unidos y países europeos. Con base en la teoría del orden de la justicia ante la ley, los autores analizaron y evaluaron los impactos y efectos de la IA y encontraron que la aplicación de la IA en la justicia penal puede afectar negativamente el derecho a un juicio justo.
Conclusión: a través de este estudio, proponemos los siguientes contenidos para aplicar efectivamente la IA en la justicia penal vietnamita de la siguiente manera: (i) El principio del derecho a un juicio justo debe respetarse al aplicar la IA en la toma de decisiones; (ii) Mejorar el papel de los investigadores, fiscales y jueces en la toma de decisiones predictivas de IA; (iii) Construir una base de datos y una agencia de desarrollo de sistemas de inteligencia artificial en Vietnam; (iv) Mejorar la infraestructura tecnológica y las bases de datos en los Organismos de Justicia Penal; (v) Desarrollar un plan de comunicación y capacitación sobre tecnología y contenido de derechos humanos; (vi) Integrar el derecho a un juicio justo de manera sistemática en cada etapa del diseño, desarrollo, implementación y monitoreo continuo de productos, servicios y sistemas que utilizan IA; (vi) Establecer el Departamento de Desarrollo y Uso de IA. En el futuro, la finalización del marco legal para garantizar los derechos humanos bajo la influencia de la IA y las cuestiones legales sobre la IA son temas que deben estudiarse más a fondo en Vietnam
Discriminatory Treatment of Fulfillment of Patient Rights in Services at Facilities by the Healthcare Social Security Agency in Indonesia
Get PDFObjective: The research aims to explore the fulfillment and protection of BPJS Health Patient rights from discriminatory actions in health services. This research uses a normative juridical approach with descriptive analysis.
Theoretical framework: This study revolves around the discriminatory treatment in the fulfillment of patient rights within healthcare services provided by the Healthcare Social Security Agency in Indonesia. This framework is constructed upon three pivotal pillars: the concept of patient rights, the role of the Healthcare Social Security Agency, and the overarching principles of social justice.
Method: This research is descriptive and of the normative legal research category. Normative legal research is a form of legal research methodology that bases its analysis on relevant laws and regulations applicable to the legal issues that are the primary focus of the research. Meanwhile, the approaches used in this research are conceptual approach, statute approach and case approach. This study utilizes secondary data derived from both primary and secondary sources.
Result and conclusion: The results illustrate that health is the main thing that is the basic need of every human being. BPJS guarantees health services for all users by helping to handle the costs of health services. BPJS Health patients have the right to be protected and fulfilled in health services, although in practice sometimes the fulfilment and protection of these rights are ignored by medical personnel and health facilities. The forms of discriminatory treatment experienced by BPJS Health Patients are the treatment of unprofessional health or medical personnel, queuing for service units with a long time, providing unqualified drugs, and limiting the room quota for BPJS patients.
Originality/Value: As a recommendation in the study, Health Facilities and Medical Personnel should act professionally without any discrimination in providing health services to BPJS Health participants.Objetivo: A pesquisa tem como objetivo explorar o cumprimento e a proteção dos direitos do paciente de saúde do BPJS contra ações discriminatórias nos serviços de saúde. Esta pesquisa utiliza uma abordagem jurídica normativa com análise descritiva.
Estrutura teórica: Este estudo gira em torno do tratamento discriminatório no cumprimento dos direitos do paciente nos serviços de saúde prestados pela Healthcare Social Security Agency na Indonésia. Essa estrutura é construída com base em três pilares fundamentais: o conceito de direitos do paciente, o papel da Agência de Seguridade Social da Saúde e os princípios abrangentes da justiça social.
Método: Esta pesquisa é descritiva e da categoria de pesquisa jurídica normativa. A pesquisa jurídica normativa é uma forma de metodologia de pesquisa jurídica que baseia sua análise em leis e regulamentos relevantes aplicáveis às questões jurídicas que são o foco principal da pesquisa. Enquanto isso, as abordagens usadas nesta pesquisa são a abordagem conceitual, a abordagem de estatuto e a abordagem de caso. Este estudo utiliza dados secundários derivados de fontes primárias e secundárias.
Resultado e conclusão: Os resultados ilustram que a saúde é a principal necessidade básica de todo ser humano.A BPJS garante serviços de saúde para todos os usuários, ajudando a arcar com os custos dos serviços de saúde.Os pacientes do BPJS Health têm o direito de serem protegidos e atendidos nos serviços de saúde, embora, na prática, às vezes o cumprimento e a proteção desses direitos sejam ignorados pela equipe médica e pelas instalações de saúde. As formas de tratamento discriminatório sofridas pelos pacientes de saúde da BPJS são o tratamento de pessoal médico ou de saúde não profissional, filas longas para unidades de serviço, fornecimento de medicamentos não qualificados e limitação da cota de quartos para pacientes da BPJS.
Originalidade/valor: Como recomendação do estudo, os estabelecimentos de saúde e a equipe médica devem agir profissionalmente, sem qualquer discriminação, na prestação de serviços de saúde aos participantes do BPJS Health
The Principles of Land Use in The Morphological Dimension of Spatial Management in An Urban Area of The Province of South Sulawesi (Socio-Legal Review)
Get PDFPurpose: This study aims to analyze and explain the principles of land use within the dimensions of spatial morphology in urban development patterns in South Sulawesi Province and their relevance to spatial strategy. It also aims to analyze and explain factors affecting urban development patterns in the province concerning spatial strategy.
Theoretical framework: Sustainable urban land use emphasizes balancing economic growth, environmental preservation, and social equity. It includes long-term resource sustainability, biodiversity conservation, and climate-resilient communities. Effective urban planning should prioritize inclusivity, community involvement, and sustainable transportation for accessible and functional cities. Regional development theory highlights coordinated policies for sustainable economic growth, environmental protection, and social well-being, including diversifying the local economy and enhancing education and healthcare access. Holistic regional development integrates economic, environmental, and social factors, laying the groundwork for responsible land use.
Methods: The research was conducted in five Regency/cities in South Sulawesi: Makassar, Gowa, Pangkaje'ne and Islands, Soppeng, and Palopo, with 80 respondents selected through purposive sampling. The study employed descriptive analysis with qualitative and quantitative approaches.
Findings: The findings conclude that the principles of land use in South Sulawesi are less than optimally used as guidelines for urban development despite being incorporated into the spatial planning of the Province and Regency/Cities.
Practical implications: The implementation of urban development patterns is suboptimal in coordination with urban spatial plans of the Province and Districts. Legal factors, facilities, legal awareness, and the environment positively influence development patterns, while coordination has a negative impact.
Originality/Value: The study recommends revising or issuing spatial planning regulations following Law No. 26 of 2007. Consistent supervision, control, and sanctioning by local governments in urban development in South Sulawesi. Enhancement of facilities for the supervision and control of spatial planning. Increasing public legal awareness through the socialization of spatial arrangement regulations. Inter-agency coordination in urban development through a One-Stop Service Office for optimal access to land use permission and spatial planning following the spatial plans of the Regency/Cities
INCREASING SECURITY AND POLITICAL COOPERATION BETWEEN CAMBODIA-CHINA IN THE SECOND DECADE OF THE 21ST CENTURY
Get PDFPurpose: The purpose of the article is to analyze the China-Cambodia system for the period 2010-2020 in the context of security and politics, thereby examining the quality of the relationship, as well as the achieved results and prospects of the bilateral relationship of both sides.
Theoretical framework: The research is approached based on theoretical frameworks on international relations, including realism, and liberalism with basic arguments about the nation, the issue of power, the national interest, and the problem of harmonizing attractions.
Design/methodology/approach: The research uses interdisciplinary methods in social sciences, such as historical and logical methods; international relations research methods; and politics.
Findings: The China-Cambodia security and political system is a relationship that has gone through many ups and downs with its long history, basically throughout the process of the system is that the interests of the two sides are still the priority, although there are separate characteristics in general, the relationship between the two countries is quite close, with little fluctuations about the mutual benefit.
Research practical and social implications: The article contributes to clarifying the Cambodia-China relationship and the impact of this relationship. The report can support further studies on this topic in the future in Vietnam.
Originality/value: The study of Cambodia-China relations is critical in Vietnam, contributing to policy forecasting in international relations in East Asia