International Journal of Islamic Education, Research and Multiculturalism (IJIERM)

Legal Consequences Arising from Non-Compliance in The Process of Mergers and Acquisitions of Technology Companies in Indonesia

2024-08-20T00:11:55+07:00

The trend of mergers and acquisitions within technology companies is to strengthen their market positions, but the merger and acquisition process is not an easy one because it involves some complex, diverse legal procedures, and requires strict compliance. The Indonesian government has enacted many legal regulations related to mergers and acquisitions, yet many technology companies do not comply with existing laws. Law No. 5 of 1999 formed the basis for regulating the terms of mergers, consolidations, and acquisitions in articles 28 and 29, Act No. 40 of 2007 on limited companies, and Government Regulation No. 57 of 2010 on Mergers or Mergers of Enterprises and Acquisitions of Shares. This research is shown to better understand the legal consequences that will arise as a result of technology companies in Indonesia failing to comply with the law in the process of mergers and acquisitions. This research uses normative research methods with statute approaches and analytical conceptual approaches. It was found that the development of merger and acquisition law rules in Indonesia has undergone development, changes, and improvements, especially in the notification and merger process. There are several procedures to be followed and anticipated by the company, when one of them is violated, then mergers and acquisitions cannot be carried out and are void by law. Failure to comply with the law in the process of merger and acquisition can lead to serious legal consequences. In Article 29 (1) of the Anti-Monopoly Act entrepreneurs who do not report merger activities and acquisitions to KPPU are threatened with sanctions and cancellation of mergers and companies canceling their merger transactions by the KPPU is not considered as a subject of law, the absorbing company (an entity that merges itself) must carry out re-establishment under the regulations in force.

Ziba Mir-Hosseini Thoughts : Gender and Punishment for Adultery in Islamziba Mir-Hosseini Thoughts : Gender and Punishment for Adultery in Islam

2024-08-20T00:11:25+07:00

Ziba Mir-Hosseini is a Muslim feminist fighter, he examines how misogynistic verses often exclude women. So far, women are considered inferior to men as superior, especially when it comes to imposing sanctions for adulterers, women are more likely to become victims of gender injustice. Therefore, this article discusses the thoughts of Ziba Mir-Hosseini. This type of research is qualitative in the form of literature research with a normative approach. The author concludes that women are always considered inferior and there is no gender justice, besides that punishments in Islam place women in a discriminatory position such as punishment for female adulterers. Therefore, Ziba gives advice to Muslim scholars and thinkers to study using a feminist approach or a gender approach, both as a theory and as an analytical tool in the study of Islamic studies.

ESG Score on Market Capitalization in Asean Countries

2024-08-20T00:11:02+07:00

This research aims to determine the influence of E Score, S Score, and G Score on Market Capitalization values in ASEAN countries. The population of this study was 4591 companies. The sampling technique uses Simple Random Sampling, where we take a random sample of companies with a total of 49 companies. The data analysis technique uses multiple linear regression. The results of the analysis prove that there is an influence of E, S, and G Score together on market capitalization. However, partially only the E score has an influence on Market Capitalization, while the S and G Scores have no effect on market capitalization

The Leadership Vision of Charismatic Kyai in the Implementation of Religious Moderation Values in Al-Baqiyatush Shalihat Islamic Boarding School, Jambi Province

2024-08-20T00:10:37+07:00

The main focus of this research is to examine the role of charismatic kyai leadership in integrating the values of religious moderation in Islamic boarding schools. This research was conducted using qualitative methods. Data collection was obtained through observation and in-depth interviews. Meanwhile, data analysis is carried out in stages: data reduction, data presentation, and verification and drawing conclusions. The research results show that charismatic kyai use a local cultural approach to convey messages of religious moderation, so that these values are more easily accepted and internalized by the students. Through preserving cultural heritage, kyai utilize local traditions and wisdom as a means of instilling the values of religious moderation, which not only preserves cultural identity but also enriches the spirituality of students with values of tolerance and togetherness. Apart from that, the legitimacy of religious moderation is strengthened through the use of classical Islamic intellectual treasures, where the teachings of previous ulama are used as a basis for developing moderate religious understanding. By referring to the teachings of classical ulama, the kyai succeeded in providing a strong intellectual basis for the implementation of religious moderation, which is in harmony with the rich Islamic tradition. In conclusion, the leadership of the charismatic kyai at the Al-Baqiyatush Shabayar Islamic Boarding School is effective in promoting religious moderation through synergy between cultural preservation and Islamic intellectual treasures.

The Influence of Management Accounting Information, Performance Measurement System, and Reward System On Managerial Performance In Modern Retail Companies In Cirebon City

2024-08-20T00:10:14+07:00

This study aims to determine the effect of the application of accounting information, performance measurement systems and reward systems to managerial performance in modern retail companies in Cirebon City. The number of samples used in this study amounted to 76 people. The research sample consisted of lowerlevel managers (lower management) to top (top management). The results showed that the application of management accounting information had an effect on managerial performance, the performance measurement system had no effect on managerial performance, and the reward system had a significant effect on employee performance, while simultaneously significantly affected the performance of modern retail companies in Cirebon

The Influence of Investment Knowledge, Technological Advancements, and Investment Motivation on Investment Interest Among Generation Z

2024-08-20T00:09:42+07:00

This research aims to determine the partial effect of investment knowledge, investment motivation, and technological advancements on investment interest among Generation Z in the capital market. The population of this study consists of 200 students majoring in Accounting at the Faculty of Economics and Business, Swadaya Gunung Jati University, Cirebon, from the 2020 cohort. The sampling technique used purposive sampling, with a sample size of 67 students. Data collection in this research was conducted using questionnaires. Data analysis techniques involved descriptive statistical analysis and SPSS. The results of this study indicate that (1) investment knowledge influences investment interest, (2) investment motivation influences investment interest, and (3) technological advancements influence investment interest among Generation Z.

The Effect of Using Accounting Information, Business Manager Interest and Level of Understanding on the Success of Small and Medium Enterprises (Study on Culinary Business of Cirebon City)

2024-08-20T00:08:48+07:00

Based on the phenomenon that accounting practices in SMEs are still very low, but financial management in SMEs should require good accounting skills by the business owner. The required application system is the Accounting Information System. The object of this study is the Culinary SMEs in Cirebon City, West Java.The population in this study is culinary business owners in Cirebon City, West Java, which is as many as 1075 culinary entrepreneurs according to Cirebon Satu Data 2022. While the sample in this study was set at 92 culinary entrepreneurs with sampling measured using a formula to determine the sample size (Yamane, 1970) Purposive sampling is the sampling strategy utilized in this study. SMEs with historical business management records meet the sample requirements. Primary data are the data type employed in this investigation. The utilization of accounting information has been shown to positively impact the success of culinary SMEs in Cirebon City, West Java, according to the results of the hypothesis test that was conducted. The attainment of corporate success is significantly influenced by accounting information. Among other things, planning and supporting decision-making in corporate management are two areas in which accounting information may help. It is clear from the discussion's outcomes that using accounting information has an impact on a company's ability to succeed in.

Legal Protection of Islamic Banks Against Problematic Murabahah Financing Associated with the Use of Notary Covernote

2024-08-20T00:07:46+07:00

Covernote is a certificate from a notary that becomes an important requirement in the disbursement of murabahah financing, especially when the customer has not met the complete requirements, such as the unfinished collateral checking process or the status of the land that still does not have a certificate of ownership. Although it does not have legal force, the Covernote serves as a guideline for Islamic banks in disbursing financing, with the notary responsible for completing the collateral checking process until the issuance of the Deed of Granting Mortgage. Although notaries have the authority to make authentic deeds or deeds under hand, Covernote is not included. This research is important to understand the law related to notary Covernote, the urgency of legal protection for banks in the case of notaries who do not fulfill their obligations, and analysis of legal remedies that can be taken by banks against non-performing loans due to notary negligence in Covernote. The research method used is empirical juridical research, which is a research conducted on the real situation that occurs in the application of legal practice in society and analyzes the actions of legal institutions related to these problems which aim to provide legal certainty. The conclusion obtained is that the quality of financing is the main indicator in assessing the financial health and risks faced by an Islamic bank. The category of financing, ranging from current to non-performing, illustrates the customer's ability to pay obligations in accordance with the agreed contract. Effective monitoring and management of financing is necessary to identify and address risks in a timely manner, minimize financial risks, and maintain the continuity of bank operations

Increasing The Quality Of Lecturer Service Through Strengthening Servant Leadership, Empowerment, Work Motivation, And Job Satisfaction: An Empirical Study Approach using Path Analysis and SITOREM Analysis

2024-08-20T00:07:25+07:00

The purpose of this study is to find ways and strategies to improve service quality by analyzing the influence of other variables on service quality. Other variables are Servant Leadership, Empowerment, Work Motivation, and Job Satisfaction. Furthermore, it was found that ways and strategies to improve the quality of lecturer services found were used as recommendations to related parties, namely the Head of BPSDM of the Ministry of Transportation. This research method uses the path analysis method to see the direct and indirect effects between variables and the SITOREM method to determine the order of priorities and recommendations for improvements that need to be made. The research population was 327 Higher Education Lecturers of the Ministry of Transportation. The research sample was 181 respondents determined by the Taro Yamane formula. Sampling is done by Proportional Random Sampling. The results of the path analysis (1) there is a direct positive influence of servant leadership on service quality of = 0.265, (2) there is a direct positive influence of empowerment on service quality of = 0.143, (3) there is a direct positive effect of work motivation on service quality of = 0.192 , (4) there is a direct positive influence of job satisfaction on service quality of = 0.151, (5) there is a direct positive influence of servant leadership on work motivation of = 0.245, (6) there is a direct positive influence of empowerment on work motivation of = 0.228, (7) there is a direct positive influence of servant leadership on job satisfaction of = 0.268, (8) there is a direct positive influence of empowerment on job satisfaction of = 0.245, (9) there is an indirect positive influence of servant leadership on service quality through work motivation of = 0.339, (10) there is an indirect positive influence of empowerment on service quality through work motivation of = 0.0242, (11) there is an indirect positive influence of servant leadership on service quality through work motivation of = 0.345, (12) there is an indirect positive influence of empowerment on service quality through work motivation of = 0.246. The results of SITOREM analysis show that there are indicators of service quality variables, servant leadership, empowerment, work motivation and job satisfaction that are prioritized for improvement, including indicators (1) Accountability, (2) Listening, (3) Organizational Procedure), (3) Achievement, (4) Progress, (5) Working Condition, (6) Responsibility, (7) Status, (8) Confession, (9) Compensation, (10) promotion, (11) Salary, (12) work colleague, (13) Supervision, (14) Job condition, (15) Jobs, (16) involves, (17) Communication, (18) reward, (19) responsiveness, (20) tangible.

The Law Responsibility of E-Commerce Organizers Regarding The Failure of Payment in PayLater System

2024-08-20T00:07:03+07:00

In today’s era, technology is increasingly developing with various provided conveniences. The disruption era presents the power of technology, information, and communication using the benefits of internet media. One of them is the needs of society and the development of payment methods which continue to evolve. PayLater makes the easier solution to meet your needs. However, with the many conveniences and the increasing number of users, there are also problems regarding the failure of payment which reached the Non-Performing Loan (NPL) ratio DPD30+ as of April 2023 in the amount of 9.7% or above the safe limit of the NPL ratio which is in the percentage of 5%. Deriving from that, protection for financial technology is needed when there are many failures of payment from PayLater payment system through e-commerce employing the preventive legal protection, risk management, and the principle of prudence by PayLater organizers, as well as the repressive legal protection using the expected compensation method.

Legal Protection of Creditors of Fiduciary Guarantee Holders for the Transfer of Fiduciary Guarantee Objects by Debtors

2024-08-20T00:06:41+07:00

The transfer of fiduciary collateral objects by debtors without creditor approval is increasingly common due to the weakening economic conditions of debtors. This study aims to examine the legal protection for creditors holding fiduciary collateral against the transfer of collateral objects by debtors. The research method used is socio-legal research. The study finds a misalignment between existing laws and these legal events, leading to sanctions and criminal threats for debtors in breach. Creditors have the right to file lawsuits in the District Court against debtors for actions detrimental to the creditors. The study concludes that legal protection for creditors in fiduciary collateral transfer cases by debtors needs enhancement, both through regulatory improvements and by increasing the capacity of law enforcement to handle such cases.

The Nature of the Notary as a Mediator in the Settlement of Disputes Between Parties

2024-08-20T00:06:18+07:00

The position of notary as a mediator in its application does not contradict the law against religious norms, decency or suitability that can cause the honor and dignity of the notary position. Apart from that, the authority of a notary to resolve disputes through mediation and act as a mediator is not regulated in the provisions of the UUJN or related regulations, so that in this case there is a legal vacuum (rechtsvacuum) which has an impact on the absence of legal certainty for notaries in carrying out their duties to become mediators and resolve disputes outside the court. Therefore, a clear regulation is needed for notaries to carry out their duties and positions as mediators. The research method that will be used in this research is a type of normative juridical research, according to Ishaq, normative juridical research essentially examines the law conceptualized as norms or rules that apply in society, and become a reference for the behavior of everyone, this type of research is also called library research, theoretical / dogmatic research. Briefly related to the conclusions obtained by the author that although Article 15 and Article 17 of the UUJN do not explicitly prohibit notaries from acting as mediators, many notaries act as mediators based on the agreement of the parties to the dispute. This role provides an opportunity for notaries to be involved in dispute resolution by making a deed of peace that reinforces the results of the mediation

Legal Implementation of the Cancellation of Grants to Adoptive Children who Neglect the Grantor Based on the Civil Code

2024-08-20T00:05:58+07:00

In the case of the above decision, the judge granted the plaintiff's claim to cancel the grant deed and the grant object returned to the rights of the grantor. With the judge's consideration that the adopted child in this case the grantee has neglected the adoptive parents. However, there is a contradiction when referring to the Civil Code, the grantee as an adopted child is not an heir who is obliged to provide alimony obligations to his adoptive parents. This research uses normative legal methods, where law is conceptualized as what is written in legislation (law in books) and as rules or norms that become benchmarks of human behavior that are considered appropriate. This research is based on primary and secondary legal materials, focusing on the norms contained in the legislation. In brief, Grant according to the Civil Code is a free gift made by a person to another party while still alive. However, the obligation of alimony in the Civil Code only regulates biological children to parents, not including adopted children, resulting in a legal vacuum regarding the obligation of alimony of adopted children to adoptive parents. This causes legal uncertainty, even though there is a legal basis for canceling a grant if the recipient does not provide alimony to the grantor. This legal vacuum makes it difficult to apply the principle of grant cancellation in the context of adopted children.

Increasing Teacher Performance Through Strengthening Transformational Leadership, Personality, and Work Motivation

2024-08-24T10:12:18+07:00

This research aims to increase teacher performance and analyze the influence of transformational leadership variables, personality, and work motivation on the performance of private kindergarten teachers accredited "B". variables contained in the quantitative research stage. This research uses the path analysis method to determine the influence between the variables studied and the SITOREM method for indicator analysis to determine the influence of variables who have non-PNS status and are certified educators. The sample resulted in 173 teacher respondents. The sampling technique in this research used simple random sampling. The results of research using the SITOREM path analysis method show that there is a direct positive influence between transformational leadership on teacher performance; There is a direct positive influence between personality on teacher performance; There is a direct influence between work motivation and teacher performance; There is no direct positive influence between Transformational Leadership on Work Motivation; There is no direct positive influence between Personality and Work Motivation; There is no direct positive influence between Transformational Leadership on Personality; There is no indirect positive influence between transformational leadership on teacher performance through work motivation; There is no indirect influence between Personality on Teacher Performance (Y) through Work Motivation. The results of the SITOREM analysis obtained optimal solutions from 23 indicators, 5 indicators were still weak so they needed to be improved and 18 indicators were good so they were maintained or developed. Improvements to indicators that are still weak are also given the following order of priority for handling: Conscientiousness – responsible, reliable, diligent; Salary/Pay; Instructional support – stronger influence of ethical/moral values of followers; Compensation; Productivity.

Notary/PPAT Responsibility for Misuse of Tax Fund Custody by Parties

2024-08-20T00:05:14+07:00

In recent decades, many notaries/PPATs have been involved in legal issues, both intentionally and unintentionally. One problem that often occurs is the abuse of trust related to land rights tax payments entrusted by service users to notaries/PPATs. There is no regulation that allows notaries to pay tax for taxpayers, so the entrustment of tax money to notaries is only based on trust. The deposit of tax money is considered an additional service by notaries, even though there is no specific legality governing it. As a result, this practice is often practiced by notaries/PPATs. The deposit of tax money gives rise to both criminal and civil rights and obligations of the notary. If notaries fail to pay the deposited tax, they may be criminally prosecuted for fraud or embezzlement, or civilly sued, depending on whether the act is unlawful or constitutes a default. The type of research used in this study is Normative legal research, Attributive power is often described by the legal division of state power, and delegated power is the power resulting from the delegation of attributive authority, while delegation does not involve the delegation of authority. matters relating to the authority and power obtained by the Notary/PPAT over the tax deposits submitted by the Clients for the payment of PPH and BPHTB and not all Notaries/PPATs exercise the power/authority properly, this is of course a problem, therefore in this finding the prevention of the power/authority granted is discussed. The short conclusion is that Notaries/PPATs who commit tax evasion and abuse must be responsible for their own actions, because this violates the code of ethics which requires notaries to act honestly and responsibly. Honesty, ethics, and good morals are very important in carrying out notary duties, because the public can recognize a notary office that is ethical and moral.

Legal Protection for Prospective Notaries Against Unfinished Notary Obligations When the Notary Dies

2024-08-20T05:43:53+07:00

The death of a notary before completing his or her duties can cause legal problems, especially since unsigned deeds are not included in the notary protocol as per the Explanation of Article 62 of UUJN-P. This threatens the rights of prospective notaries, including down payments and important documents that have been submitted. UUJN-P does not regulate the duties of a notary who dies while performing his/her duties or who is responsible for completing those duties. While Article 1 point 2 and Article 35 paragraph (3) of UUJN-P explain that temporary notary officials are in charge of replacing notaries who die while on leave, there is no provision for notaries who die while on duty. Article 35 paragraph (1) of UUJN-P only requires the notary's heirs to report the death to the MPD, without the obligation to continue the unfinished deed. This creates a norm void that has the potential to harm prospective notaries. Therefore, legal protection for prospective confrontants is needed to overcome this norm vacuum and prevent material losses. In order to analyze the problems in this study, a normative juridical research method is used, namely research by examining formal regulations such as legislation, literature that is theoretical in nature to then be related to the problems discussed. in examining legal issues related to legal protection for the faces of the unfinished duties of the Notary's office when the notary dies is based on the existence of legal uncertainty in the laws and regulations related to the notary's office, that there is a norm vacuum against the completion of the unfinished duties of the Notary's office when the notary dies. The results of the research in brief are that legal protection for prospective notaries when the notary dies before completing his duties is important to protect their rights. Internal protection in the form of a written agreement between the notary and the prospective confrontant before the deed is made serves as proof of document deposit and down payment.

Legal Protection for Human Rights Defender in Indonesia

2024-08-21T05:44:03+07:00

Legal protection of human rights defenders in Indonesia is crucial for the state to fulfil, promote and develop human rights. This research focuses on the reformulation of legal obscurity in regulations that have not legitimised the protection of human rights defenders. Various forms of vulnerability of human rights defenders in fact lead to human rights violations such as Criminalisation, Victimisation, Anti-SLAPP (Strategic Lawsuit Against Public Participation), Cyber Attacks and physical attacks intended for human rights defenders which reinforce Impunity. The facts show that the activities of human rights defenders are very vulnerable, it is appropriate to require legal protection in each of their activities. The vulnerability of the activities carried out by human rights defenders, which basically aims to contribute to the quality of State administration in promoting human rights, shows that protection for human rights defenders is important to be reformulated. By considering several important issues that are the focus of the research, the protection of Human Rights Defenders consists of, for instance, legal protection, which is not only related to the establishment of laws and regulations that guarantee the protection of Human Rights Defenders, but also to the elimination of laws that have the potential to threaten, restriction and violate Human Rights Defenders, guarantees and support for the activities of Human Rights Defenders, including the effectiveness of Human Rights Defenders in the process of advocacy, such as the right to information, communication with both government and non-government organisations, and recognition of Human Rights Defenders' advocacy. This also covers the guarantee of defenders' right to immunity for their advocacy activities.

Increasing Teacher’s Professional Commitment Through Strengthening of Servant Leadership, Personality, Work Motivation, and Trust on Elementary School Teacher

2024-08-26T05:50:32+07:00

This research aimed to analyze the influence of servant leadership, personality, work motivation and trust on the professional commitment of elementary school teachers. The research, conducted in 157 accredited "A" public elementary schools in Depok City, involved 1,170 teachers. The one-year study utilized survey methods and a quantitative approach, focusing on causal relationships among variables. Variables studied included professional commitment (Y), servant leadership (X1), personality (X2), work motivation (X3), and trust (X4). Path analysis separated direct and indirect effects of independent variables on the dependent variable, seeking optimal strategies to enhance teachers' professional commitment. Results indicate that strengthening servant leadership, personality, work motivation, and trust directly enhances professional commitment, with indirect influence through trust and work motivation. Recommendations include improving indicators in weak variables, emphasizing sincerity in tasks, love for the job, and feedback. Optimal strategies involve improvements in servant leadership, trust, and work motivation to enhance professional commitment, providing clear guidance for implementation in the context of the research.