{"title":"ANALYSIS OF BEHAVIORAL ASPECT OF ACCOUNTING SYSTEMS","authors":"Mufidatur Rohmah, Sri Trisnaningsih","doi":"10.54443/ijerlas.v3i4.948","DOIUrl":"https://doi.org/10.54443/ijerlas.v3i4.948","url":null,"abstract":"This study aims to analyze the behavior of the elements of the accounting system. The success of a company in achieving its goals depends on the accounting system it implements, and human behavior cannot be separated from the success of an accounting system. Behavioral accounting looks at how people interact with accounting systems and how organizations behave. This study uses a literature review research method, with the main objects being books, scientific articles, and other literature. The results of this study indicate that attitudes, emotions, motivation, perceptions, and learning enable the ability of the accounting system to function properly.","PeriodicalId":386989,"journal":{"name":"International Journal of Educational Review, Law And Social Sciences (IJERLAS)","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129951714","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"THE TRANSFORMATIVE EFFECT OF SOUTH AFRICAN HIGHER EDUCATION POLICY FRAMEWORKS THROUGH THE LENS OF MARGARET ARCHER’S SOCIOLOGICAL CONCEPTS","authors":"H. Maama","doi":"10.54443/ijerlas.v3i4.949","DOIUrl":"https://doi.org/10.54443/ijerlas.v3i4.949","url":null,"abstract":"After the end of the apartheid regime, the South African Government and other stakeholders have made several commitments to enhance and transform the nation's educational system, particularly higher education. To achieve this, the government implemented several educational reforms, passed legislation, and established policies. Despite some discussions and debates surrounding educational improvement, there is still a lack of comprehensive analysis that examines the specific contributions, challenges, and potential challenges of these policy frameworks in driving positive transformations. Accordingly, this research examines the transformative impact of South African Higher Education policy frameworks using Margaret Archer's morphogenetic theory as an analytical framework. The study conducts a desktop document analysis of published literature, including policy documents from the South African government, to explore the contributions and challenges of these policy frameworks. The analysis reveals a lack of significant changes in agency, social, and cultural structures, indicating the absence of morphogenesis processes. Furthermore, there is a lack of commitment from various agents to the policy objectives, particularly evident in weaknesses in fulfilling mandates and the resulting institutional instability due to student protests. The study highlights that the anticipated impact of policies, strategies, and financial resources may have fallen short of expectations regarding the transformation process. The findings contribute to understanding the limitations and effectiveness of South African Higher Education policy frameworks, offering insights into the complex dynamics between structure, culture, and agency. This research informs policymakers, educators, and stakeholders involved in higher education by providing recommendations to enhance the transformative potential of these policy frameworks. The research has broader implications for understanding educational improvement and policy frameworks in other contexts, as the insights gained from this study can be applicable and valuable to similar settings facing challenges in educational reforms..","PeriodicalId":386989,"journal":{"name":"International Journal of Educational Review, Law And Social Sciences (IJERLAS)","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124724378","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"APPLICATION OF JUSTICE COLLABORATOR IN EVIDENCE OF CRIMINAL ACTS IN INDONESIA","authors":"Ihwanuddin Hasibuan, R. Ilham","doi":"10.54443/ijerlas.v3i4.943","DOIUrl":"https://doi.org/10.54443/ijerlas.v3i4.943","url":null,"abstract":"In various countries, the application of Justice Collaborators varies, the application of Justice Collaborators was first recognized in Italy, at that time a member of the Italian mafia Joseph Valachi was tested for crimes committed by his group, then followed by America and Australia legally protection. Meanwhile, in Indonesia, arrangements regarding new Justice Collaborators are regulated in joint regulations with law enforcement officials as well as a circular letter from the Supreme Court. In giving testimony, in general, Justice Collaborators were motivated by a reduced term of detention or from their heart the intention to repent. However, in testimony, sometimes a Justice Collaborator is harassed or hindered by a fellow member who commits a crime, and this is what every country in the world needs to regulate so that the dismantling of a crime case can run optimally. In responding to Corruption cases, countries in the world have responded with various regulations so that they can create a deterrent effect for the perpetrators of these crimes, regarding the Justice Collaborator rules they have included in their country's laws. However, in Indonesia, the rules regarding witnesses, perpetrators and reporters are only regulated in the Supreme Court Circular Number 04 of 2011 and regulations with law enforcement officials and the Witness and Victim Protection Agency (LPSK). It is fitting that the rules regarding the protection of reporting witnesses and collaborating witness witnesses be included in the laws of our country, so that the courageous mentality of the witnesses can continue.","PeriodicalId":386989,"journal":{"name":"International Journal of Educational Review, Law And Social Sciences (IJERLAS)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114788800","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"DEVELOPMENT OF PUCUNG VILLAGE MASTERPLAN GIRISUBO DISTRICT, GUNUNG KIDUL DISTRICT","authors":"A. Nugroho","doi":"10.54443/ijerlas.v3i4.945","DOIUrl":"https://doi.org/10.54443/ijerlas.v3i4.945","url":null,"abstract":"Pucung Village, Girisubo District, Gunung Kidul Regency needs a master plan, which is a guideline for implementing the development of Pucung Village which is equipped with infrastructure, so that it contributes to achieving the long-term vision. This study uses qualitative research methods, with a rationalistic approach. The number of informants was 15 people, who were selected purposively. The data consists of: (1) Primary data, obtained from interviews with informants; (2) Secondary data, in the form of Pucung Village population data. Meanwhile, data analysis was carried out by utilizing qualitative data analysis techniques. The results of this study indicate that: First, the potential of Pucung Village consists of physical and non-physical potential, both of which can be utilized and developed for the realization of community welfare; Second, the process of making the Pucung Village Masterplan includes facilitation of maps and data from lecturers from the National Land College. Then providing input by the Head of the Padukuhan and local community leaders regarding their respective Padukuhan development plans; Furthermore, data collection and input, as well as analysis and drafting of the Pucung Village Master Plan by the Head of Pucung Village and the Secretary of Pucung Village, supervised by a lecturer at the National Land College; Third, the development conception in the Pucung Village Master Plan includes: a socio-ecological approach, a participatory approach, and an input-output approach; Fourth, development zoning in the Pucung Village Master Plan includes: the development of the North, Central and South areas. Fifth, the divisions in the Pucung Village Master Plan cover the fields of: agriculture, animal husbandry, tourism, and the economy.","PeriodicalId":386989,"journal":{"name":"International Journal of Educational Review, Law And Social Sciences (IJERLAS)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121393925","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Budimansyah, P. Djatmika, Rachmad Safa’at, S. Noerdajasakti
{"title":"COMPARISON OF THE JUDICIAL FORGIVENESS (RECHTERLIJK PARDON) BETWEEN CIVIL LAW SYSTEM AND ISLAMIC LAW SYSTEM (FINDING THE FORMULATION OF THE PRINCIPLE OF RECHTERLIJK PARDON IN INDONESIAN CRIMINAL LAW)","authors":"Budimansyah, P. Djatmika, Rachmad Safa’at, S. Noerdajasakti","doi":"10.54443/ijerlas.v3i4.946","DOIUrl":"https://doi.org/10.54443/ijerlas.v3i4.946","url":null,"abstract":"This study falls under the category of normative legal research or doctrinal legal research. Primary legal resources, secondary legal materials, and tertiary legal materials are all used library research techniques for gathering legal materials (library research). In contrast, the descriptive analysis approach is used for data processing. According to the conclusions of this study, various civil law system nations, like the Netherlands, Greece, and Portugal, use the principle of judicial forgiveness (rechterlijk pardon). However, long before these nations implemented the principle of forgiveness (rechterlijk pardon) in their criminal law, Islamic criminal law used principle of forgiveness first in jarimah qadzaf (accusing adultery), jarimah qishas-diyat, and jarimah Ta'zir. Compared to the principle of forgiveness (rechterlijk pardon) in the civil law system, the principle of forgiveness (rechterlijk pardon) in Islamic criminal law offers benefits. The formulation of the principle of judicial forgiveness (rechterlijk pardon) in Indonesian criminal law in the future is to prescribe the principle of judicial forgiveness in Islamic criminal law since it is seen to have advantages. Furthermore, incorporating the notion of judicial forgiveness (rechterlijk pardon) from Islamic criminal law into Indonesian criminal law is sociologically consistent with the legal knowledge of the Indonesian people, the majority of whom are Muslims.","PeriodicalId":386989,"journal":{"name":"International Journal of Educational Review, Law And Social Sciences (IJERLAS)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121764995","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Yasmirah Mandasari Saragih, R. Napitupulu, Utrechk Ricardo, Sri Devi Zebua
{"title":"LEGAL ACCOUNTABILITY FOR THE PERSONNEL OF THE CRIME OF THEFT WITH AGRAM IN THE MEDAN STATE COURT","authors":"Yasmirah Mandasari Saragih, R. Napitupulu, Utrechk Ricardo, Sri Devi Zebua","doi":"10.54443/ijerlas.v3i4.939","DOIUrl":"https://doi.org/10.54443/ijerlas.v3i4.939","url":null,"abstract":"Judge's Consideration in Imposing Imprisonment Against Perpetrators of the Crime of Theft in Medan District Court In Decision Number: 1039/Pid.B/2022/PN Mdn The defendant was charged with theft in aggravating circumstances, carried out by means of juridical and non-juridical considerations proving the defendant guilty imposed on Article 363 paragraph (1) 4rd, 5th of the Criminal Code and Law Number 8 of 1981 concerning the Criminal Procedure Code and other relevant laws and regulations, so that the defendant is sentenced to imprisonment for 3 (three) ) year and 6 (six) months was deducted while the defendant was in temporary detention. Evidence in the perpetrators of the crime of theft in Medan District Court In Decision Number: 1039/Pid.B/2022/PN Mdn, considering the elements, a) whoever,","PeriodicalId":386989,"journal":{"name":"International Journal of Educational Review, Law And Social Sciences (IJERLAS)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115671278","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
M. Tabrani, Dedi Alfian, Yudi Febriansyah, Donny Firmansyah, L. Hendrayani, M. Khaddafi, Indrayani Muammar, Khaddafi
{"title":"THE EFFECT OF WORKING CAPITAL TURNOVER, TURNOVERCASH, RECEIVABLES TURNOVER ON PROFITABILITY WITH DIVIDEND POLICY AS A MODERATION VARIABLE IN CHEMICAL SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020-2023 PERIOD","authors":"M. Tabrani, Dedi Alfian, Yudi Febriansyah, Donny Firmansyah, L. Hendrayani, M. Khaddafi, Indrayani Muammar, Khaddafi","doi":"10.54443/ijerlas.v3i4.934","DOIUrl":"https://doi.org/10.54443/ijerlas.v3i4.934","url":null,"abstract":"Each company is established for an unlimited period of time or according to the company's ability to maintain the viability of its activities. To realize this, the company must optimize the achievement of profits or profits in order to maintain the company's activities, both short and long term. Profit is an indicator of a company's performance, continuously increasing profit growth can give a positive signal to a company. With profits that grow positively, it is hoped that it will be able to increase the company's profits. The purpose of this research was to analyze the effect of working capital turnover, cash turnover, accounts receivable turnover to profitability dividend policy as moderation variables in chemical sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sample used in this research was the entire population of 11 companies. In this research, the sampling technique used is non-probability sampling with the technique taken is saturated sampling (census). The research method uses the associative method with a quantitative approach with analysis of Partial Least Square (PLS) analysis techniques with the SmartPLS Version 4.0 program. The results of this research state that the working capital turnover variable has a positive and significant effect on profitability. Cash Turnover variable has a positive and significant impact on Profitability. Receivable Turnover variable has a positive and significant effect on Profitability. The dividend policy variable has a positive and significant effect on profitability. ","PeriodicalId":386989,"journal":{"name":"International Journal of Educational Review, Law And Social Sciences (IJERLAS)","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128024109","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"THE AUTHORITY OF LOCAL GOVERNMENTS REGARDING THE MANAGEMENT OF RENEWABLE ENERGY IN LAW NUMBER 23 OF 2014 ON REGIONAL GOVERNMENT","authors":"Kharisma Permata Ayu, Sudarsono, I. Qurbani","doi":"10.54443/ijerlas.v3i4.931","DOIUrl":"https://doi.org/10.54443/ijerlas.v3i4.931","url":null,"abstract":"Law Number 23 of 2014 concerning Regional Government (UU Pemda) is the basis for the implementation of regional autonomy in Indonesia. The regulation of local government authority in New Renewable Energy affairs regulated in the Local Government Law has caused problems in achieving the national energy mix target. This research is a normative juridical research with a statutory and conceptual approach. The results showed that the lack of involvement of the role of local governments, both provincial and district/city areas for the utilization and management of NRE was due to limited regulations regarding the authority of local governments in NRE affairs to only regulate geothermal affairs. In addition, changes or improvements are needed in the Local Government Law that accommodates the definition of RES and the addition of authority arrangements for other types of RES.","PeriodicalId":386989,"journal":{"name":"International Journal of Educational Review, Law And Social Sciences (IJERLAS)","volume":"16 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116645011","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Cut Rizka, Al Usrah, Emmia Tambarta Kembaren, F. A. Fuqara
{"title":"THE IMPACT OF THE COVID 19 PANDEMIC ON THE COFFEE CULINARY TOURISM AND COFFEE FARMERS IN CENTRAL ACEH","authors":"Cut Rizka, Al Usrah, Emmia Tambarta Kembaren, F. A. Fuqara","doi":"10.54443/ijerlas.v3i4.927","DOIUrl":"https://doi.org/10.54443/ijerlas.v3i4.927","url":null,"abstract":"The potential of coffee culinary tourism and the position of gayo arabica coffee products themselves have a strong position both nationally and internationally because they have a distinctive aroma and taste. However, the Corona Virus Disease (COVID-19) pandemic that has occurred since March 2020 has had a huge impact on various tourism sectors in Indonesia in general and Aceh Province in particular, especially in the field of socio-cultural tourism. The corona outbreak, which has become more massive lately, has greatly disrupted the culinary tourism industry to a significant point due to the lack of visitors. This condition will cause various impacts in the realm of Gayo Arabica coffee culinary tourism itself. The various impacts felt by coffee culinary tourism in Central Aceh Regency must be known in order to prepare solutions so that they can explore more potential that has not been optimized in advancing coffee culinary tourism. This research was conducted in Central Aceh Regency. This is because Central Aceh Regency is the main production area of Gayo Arabica coffee which has many culinary tours with a concentration of coffee commodities as raw materials. The research method used is descriptive qualitative research method. Qualitative Research Method is a method used to research on the condition of natural objects, where the researcher is the key instrument (Sugiyono, 2005). Furthermore, according to Moleong (2005), qualitative research is research that intends to understand the phenomenon of what is experienced by the research subject. The research methods used were observation, deep interview and FGD (Focus Group Discussion). This research produces TKT 1 with output targets in the form of (1) scientific publications in crosreff or national accredited research journals with accepted status, (2) IPR of research reports with granted status, (3) publication of activities in print or online media.","PeriodicalId":386989,"journal":{"name":"International Journal of Educational Review, Law And Social Sciences (IJERLAS)","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116387569","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"THE GHADAR MOVEMENT: IGNITING THE FLAME OF FREEDOM IN INDIA","authors":"Rashi Bhat, R. Scholar","doi":"10.54443/ijerlas.v3i4.926","DOIUrl":"https://doi.org/10.54443/ijerlas.v3i4.926","url":null,"abstract":"The study attempts to explore the Ghadar Movement, a pivotal revolutionary organisation in the early 20th century that played a significant role in India's struggle for independence. It aims to understand the socio-political origins of the Movement, to analyse its key figures and strategies, to assess its impact on Indian nationalism, and to evaluate its global impact and enduring legacy. The study employs a historical and analytical methodology, using primary and secondary sources to gather data, which is then interpreted and contextualised. In-depth examination of archival documents revealed the influences of colonial oppression, global events, and the sentiments of the Indian diaspora in igniting the Ghadar Movement. The study identifies key figures, their motivations and the strategies they employed, such as direct revolts and protests, as well as indirect approaches like propaganda and international networking. The research finds that the Ghadar Movement significantly influenced the rise of Indian nationalism and other revolutionary movements, shaping the course of India's freedom struggle. It also managed to garner notable international support, leaving a lasting impact beyond India's borders. It finds that the movement though unsuccessful in its immediate goals, left an indelible legacy in post-independence India, influencing its socio-political fabric and contributing to the narrative of India's struggle for independence.","PeriodicalId":386989,"journal":{"name":"International Journal of Educational Review, Law And Social Sciences (IJERLAS)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134263960","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}