AbstractProblems arises in the implementation of elections between the election of the President / Vice President who are no longer held separately such as previous Elections. The technical implications are related to the ability of the Constitutional Court to adjudicate disputes over the legislative and presidential elections which are certainly unbalanced with the number of justices and the limited time. This study aims to map the problems experienced by the Constitutional Court in adjudicating disputes over simultaneous election results. The research method used is normative legal research …
AbstractThis paper discusses the issue of human health protection as one of the exceptions of GATT obligations, considering the elements in Article XX (b) of GATT are still general in nature and thus have the potential to bring different interpretation. Focusing on the elements of "necessary to protect human life or health" and "arbitrary or unjustifiable discrimination", this paper seeks to explore the various meanings of Article XX (b) GATT, including its implementation in an in concreto dispute, namely Indonesia's dispute with Brazil over chicken meat import policy. The result shows that th…
Abstract The rejection from Myanmar over the United Nation humanitarian aids leads to unnecessary suffering for Rohingya in Myanmar. The rejection are not only for the foods but all kind of aids from the United Nation. The aid rejection violates a number of human rights such as right to life, right to food, and right to health. Although the Myanmar government could decline aids under their rights of sovereignty state, the state must first give sufficient aids to Rohingya. The state could not just cut or decline the humanitarian aids if the state is unwilling and unable to provide the humani…
AbstractProduction sharing contract is a type of cooperation contract used by the Government of the Republic of Indonesia in carrying out oil and gas management. The concept of production sharing has changed several times, where the latest was the change of cost recovery scheme to gross split. The changed type of production sharing contract become the basis for examining the philosophical level related to its existence. This normative research uses prescriptive legal and conceptual approach. Based on the results of the research, similar characteristics were found that the types of production s…
AbstractCarrying out the mandate of the 1945 Constitution which guarantees the right to freedom of religion and belief, the Constitutional Court issued Decision Number 97/ PUU-XIV / 2016 which granted the judicial review lawsuit on Law 23 of 2005 jo. Law 24 of 2013 concerning Population Administration. The Constitutional Court ruled that Article 61 paragraph (1), (2) and Article 64 paragraph (1), (2) of the Population Admnistration Law contradicts the 1945 Constitution of the Republic of Indonesia. This paper aims to identify and analyze the Constitutional Court's considerations in issuing the…
AbstractJudicial review is one of the authorities of the Constitutional Court most often exercised. This research examines the background of the establishment of Constitutional Court in Indonesia and the ideal construction of the constituendum for the Constitutional Court in implementing the judicial review. This normative research uses regulatory and conceptual approach. The results showes first, the authority to judicial review should be placed in one institution, namely the Constitutional Court, since the continental tradion of laws and regulations is systematic, hyrarchial and pyramidal in…
AbstractLaw No. 6 of 2014 on Villages (Village Law) appears to construct Village-Owned Enterprise or Badan Usaha Milik Desa (BUM Desa) as a new form of business entity within the Indonesian legal sphere. BUM Desa is considered to be different from other variants of business entities in Indonesia. There are multiple interpretations regarding the status of BUM Desa, debating whether they are legal entities or not. This normative legal research discusses the legal aspects of BUM Desa following the promulgation of the Village Law. It concludes that: (1) theoretically BUM Desa meets the criteria as…
This study aims to examine the effect of audit commitee on Financial Statement’s integrity. In addition, this study wanted to test whistleblowing policy as a moderating variable on the relationship between audit committee on Financial Statement’s integrity. Independent variables used in this research are audit commitee. Dependent variable used in this research is Financial Statement’s integrity. While the moderation variable used in this research is whistleblowing policy. The sample in this research is banking company with the largest total assets listed on Indonesia Stock Exchange in th…
This study aims to examine the Analysis of Compliance with Corporate Taxpayers Based on Realization of Income Tax Receipts at Pratama Tax Service Office (KPP) Cilegon. The research method used in this research is descriptive analysis. With this method, the research data is compiled, interpreted, described and analyzed. The type of data used in this study uses qualitative data, data obtained from KPP Pratama Cilegon from 2014-2017. The results of this study conclude that when viewed from 2014-2017 the number of corporate taxpayers increases every year. The increase in the number of corporat…
Abstract The purpose of this study was to analyze the factors that affect the level of financial disclosure of local government district and city in Banten province's.The views of representatives of the BPK opinion Banten Province. The population used in this research that the local government district or city in Banten province, the research sample of local government financial statements have been audited by local BPK, and then the BPK issued subsequently Inspection Report (LHP) as well as the opinion that LKPD. Sampling techniques using purposive sampling. Types of data used are second…
Abstract The objectives of this research is examine the financial ratios acquirer before and after acquisitions. This research measures ratios by current ratio, total debt ratio,debt-equity ratio, retun on asset and retun on equity. The population is all companies listed on the Indonesia Stock Exchange. This research examines the difference current ratio, total debt ratio,debt-equity ratio, retun on asset and retun on equity before and after acquisitions. Researchers using T test in SPSS. Based on the result of the analysis which has been carried out by using paired simple t-test that debt to…
The purpose of this study is to determine the Effect of Delegation of Authority on Or- ganizational Performance with Change of Management Accounting System as Intervening Vari- able. This research was conducted at the Manufacturing Company located in Serang District. As the object of his research, the middle manager with 125 questionnaires spread, but the question- naire that can be processed as much as 72 questionnaires (58%). The questions questionnaire measured with a scale of 1-5. Data were analyzed by using SEM (Structural Equation Model) through SmartPLS (Partial Least Square) 2.0 versio…
This study aims to determine the effect of Current Ratio (CR) on Stock Prices, the effect of Debt to Equity Ratio (DER) on Stock Prices and to know the effect of Current Ratio ( CR) and simultaneous Debt to Equity Ratio (DER) to Stock Prices in Food and Beverage Companies for the 2013-2017 period. This study uses a descriptive type of statistical analysis with a quantitative approach. The population of this research are 16 companies. This study used financial report data with time series for the last 5 years. Sample selection through purposive sampling method There are 13 food and beverages co…
Abstract This research was aimed to analyze the moderating effect of the internal control weakness on the impact of of government expenditure on human development index. Human resources quality was considered as the important factor for the growth of a region. The optimally government expenditure could give positive impact on the human resource quality. Otherwise the ineffective government expenditure was expected to giv negative impact on human resources development. This research was conducted over the financial data released by the municipal government in Banten Province for the period o…
Abstract Regional revenue department is organizing the affairs of government and public services in local revenue. Along with the change and development of information technology, leadership and information systems Revenue requires relevant and timely in its decision making. So as to improve organizational objectives that have been set previously . This study aimed to test empirically the effect of accounting information quality management , the effectiveness of tax administration and tax compliance simultaneously or partially ( directly or indirectly ) through management decisions to local t…
Abstract Data was collected by distributing questionnaires using purposive sampling technique to the respondents. Respondents are middle and lower level managers in Banten which of course involved in the budgeting process, with a total of 41 respondents at public organization. Data were analyzed using SEM with the help of SmartPLS version 2.0. Results from this study revealed that the variable Budgetary Control Effectiveness and Ethical Work Climate has a positive and significant impact on the Procedural Justice perception. Variable Ethical Work Climate and Procedural Justice Perception Clima…
Penelitian ini bertujuan untuk mengetahui (1) Keadaan kecerdasaan emosional dan pemahaman matematis pada siswa kelas VIII di SMPN 5 kendari, (2) Pengaruh yang signifikan antara emotional terhadap pemahaman matematis pada siswa kelas VIII di SMPN 5 kendari. Jenis penelitian ini adalah ex post facto. Variabel bebas dalam penelitian ini adalah kecerdasan emosional sedangkan? pemahaman matematis sebagai variable terikat. Populasi dalam penelitian ini adalah siswa kelas VIII di SMP Negeri 5 Kendari yang seluruhnya berjumlah 309 orang. Sampel penelitian adalah 75 siswa, menggunakan metode random cla…
Penelitian ini bertujuan untuk meningkatkan hasil belajar matematika melalui model pembelajaran kooperatif tipe Think-Pair-Share (TPS) siswa kelas VII E SMP Negeri 7 Kendari. Jenis penelitian?ini adalah penelitian tindakan kelas (PTK). Prosedur penelitian ini adalah: (1) perencanaan, (2)?pelaksanaan tindakan, (3) observasi dan evaluasi, (4) refleksi. Instrumen yang digunakan adalah tes?evaluasi hasil belajar dan lembar observasi untuk guru dan siswa. Subyek dalam penelitian ini adalah?siswa kelas VII E SMP Negeri 7 Kendari semester genap tahun ajaran 2014/2015 dengan jumlah?siswa 24 orang, yan…
Penelitian ini bertujuan untuk mengetahui: (1) kemampuan berpikir kritis matematik siswa yang diajar dengan menggunakan model pembelajaran generatif, (2) kemampuan berpikir kritis matematik siswa yang diajar dengan menggunakan pembelajaran langsung, (3) perbedaan yang signifikan kemampuan berpikir kritis matematik antara siswa yang diajar dengan model pembelajara n generatifdan pembelajaran langsung. Dari hasil analisis berdasarkan hasil perbedaan rata-rata dengan menggunakan uji-t terhadap kemampuan berpikir kritis matematik siswa antar dua kelompok diperoleh bahwa nilai t hitung lebih besar …