Advances in Computers最新文献

{"title":"Pengaturan Restrukturisasi Kredit Dalam Penyelamatan Usaha Mikro, Kecil Dan Menengah Di Era Pandemi Covid-19","authors":"Rumawi Rumawi, Robi’atul Adawiyah","doi":"10.24843/AC.2021.v06.i01.p08","DOIUrl":"https://doi.org/10.24843/AC.2021.v06.i01.p08","url":null,"abstract":"Tujuan dalam artikel ini adalah untuk mengetahui bagaimana pengaturan restrukturisasi kredit di dalam hukum Indonesia, bagaimana force majeure nisbi dalam pandemi COVID-19 dan bagaimana kebijakan restrukturisasi kredit dalam Perpu Nomor 1 Tahun 2020 bagi UMKM di era pandemi COVID-19. Penelitian ini didasarkan pada metodologi penelitian hukum normatif. Artikel ini menyimpulkan bahwa regulasi yang telah digunakan dalam restrukturisasi kredit di era COVID-19 adalah UU No.37 Tahun 2004 dan Perpu Nomor 1 Tahun 2020. Situasi pandemi COVID-19 merupakan force majeure nisbi yakni pembebasan pemenuhan kewajiban bersifat penundaan kewajiban bagi debitur sampai situasi atau kondisi membaik. Restrukturisasi kredit dengan dikeluarkannya Perpu Nomor 1 Tahun 2020 dapat membantu masyarakat terdampak COVID-19 sehingga tidak bisa menuntaskan kewajibannya untuk membayar utang serta menyokong dunia ekonomi sehingga dapat bertahan di tengah krisis COVID-19.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88677345","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Persepsi Masyarakat Terhadap Minat Investasi Pemodal Kecil Di Pasar Modal","authors":"Anak Agung Ngurah Gede Agung Tricahya Yoga Kumara, I. Purwanto","doi":"10.24843/AC.2021.V06.I01.P09","DOIUrl":"https://doi.org/10.24843/AC.2021.V06.I01.P09","url":null,"abstract":"This study aims to analyze people's perceptions of small investors' investment interests and examine the efforts made by the government to encourage small investors to invest in the capital market. This study uses empirical legal research methods. The fact that exists in society is caused by the perception that a large amount of capital is needed to invest in the capital market, which then this perception causes small investors to be reluctant to invest in the capital market. Related to this, the government also seeks to encourage small investors to invest in the capital market by providing legal protection and ease of investing in the capital market. \u0000Penelitian ini bertujuan menganalisis persepsi masyarakat terhadap minat investasi pemodal kecil serta mengkaji upaya yang dilakukan pemerintah untuk mendorong pemodal kecil berinvestasi di pasar modal. Penelitian ini menggunakan metode penelitian hukum empiris. Fakta yang ada di masyarakat disebabkan oleh persepsi yang mengatakan bahwa diperlukan modal yang besar untuk terjun dalam investasi pasar modal, yang kemudian persepsi tersebut mengakibatkan pemodal kecil menjadi enggan berinvestasi di pasar modal. Terkait dengan hal itu pemerintah pun berupaya untuk mendorong pemodal kecil berinvestasi di pasar modal dengan cara memberikan perlindungan hukum serta kemudahan dalam berinvestasi di pasar modal.    ","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72397243","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Hak Waris Anak Yang Berbeda Agama Dengan Pewaris Berdasarkan Kompilasi Hukum Islam","authors":"M. Fauzan, D. G. Rudy","doi":"10.24843/AC.2021.V06.I01.P18","DOIUrl":"https://doi.org/10.24843/AC.2021.V06.I01.P18","url":null,"abstract":"This article purpose to find out that children of different religions have the right to inheritance from the heir and to find out how to get children of different religions to get a share of the inheritance from the heir. This paper uses a normative legal research method. The Islamic Law Compilation determines that an heir who has a different religion from his parents, in this case has a religion other than Islam, will not inherit from his parents. This means that the heirs cannot be non-Muslim. Then that an heir is obliged to be Muslim and proven by owning or based on testimony that the heir is Muslim, and if the heir is still an infant or is not yet capable, it will be considered in accordance with the religion of the parents. The resolution so that children as heirs of different religions receive inheritance from the heirs can be seen from the actions taken by judges in the form of legal breakthroughs based on the jurisprudence of the Salatiga Religious Court Decision and Determination, Badung Religious Court, and Supreme Court Judgment Jurisprudence, and in line with the views of ulama Abdul Wahab. Khallaf is based on surah al-Nisa: 11-14., Then a child or an heir who has a different religion than his parents or heirs will still receive property or inheritance that can be obtained through a will wajibaah, the inheritance obtained is not permitted more of 1/3 of the inheritance. \u0000  \u0000Artikel ilmiah ini memiliki tujuan yaitu untuk mengetahui anak yang berbeda agama berhak atas warisan dari pewaris dan untuk mengetahui cara agar anak yang berbeda agama itu mendapatkan bagian harta warisan dari pewaris. Tulisan ini menggunakan metode penelitian hukum normatif. Kompilasi Hukum Islam menentukan bahwa seorang ahli waris yang memiliki agama yang berbeda dengan orang tuanya dalam hal ini memiliki agama selain Islam maka ia tidak akan mendapatkan warisan dari orang tuanya. Artinya ahli waris tidak boleh dari yang beragama non Islam. Kemudian seorang ahli waris diwajibkan beragama Islam dan dibuktikan dengan memiliki maupun berdasarkan kesaksian bahwa ahli waris tersebut beragama islam, dan apabila ahli waris masih bayi atau belum cakap, maka akan dipandang sesuai dengan agama orang tuanya. Penyelesaian agar anak sebagai ahli waris yang berbeda agama mendapatkan harta warisan dari pewaris dapat dilihat dari tindakan yang dilakukan hakim berupa terobosan hukum berdasarkan yurisprudensi Putusan Pengadilan Agama Salatiga dan Penetapan, Pengadilan Agama Badung, serta Yurisprudensi Putusan Mahkamah Agung, dan Sejalan dengan pandangan ulama Abdul Wahab Khallaf berdasarkan surat al-Nisa’: 11-14., maka seorang anak atau seorang ahli waris yang memiliki agama berbeda  dengan orang tua atau pewaris tetap memperoleh harta benda atau harta warisan yang bisa diperoleh melalui wasiat wajibaah, harta warisan yang diperoleh tidak diijinkan lebih dari 1/3 dari harta waris.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85546539","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Konsep Cyber Notary Dalam Menjamin Keautentikan Terhadap Transaksi Elektronik","authors":"I. P. Suwantara, Putu Angga Pratama Sukma","doi":"10.24843/AC.2021.V06.I01.P15","DOIUrl":"https://doi.org/10.24843/AC.2021.V06.I01.P15","url":null,"abstract":"The purpose of this paper is to analyze the application form of the concept of cyber notary in guaranteeing the authenticity of electronic transactions and to examine notary arrangements in guaranteeing the authenticity of electronic transactions. This is a departure from the vagueness of norms in Article 15 paragraph (3) of the Law on Notary Position, regarding the need for legal norms on the function and role of notaries in electronic business transactions. This paper uses a normative legal research method because the focus of the study departs from the obscurity of norms. The form of application of the concept of cyber notary in guaranteeing the authenticity of electronic transactions is that the parties keep coming and dealing with the notaries. However, the parties immediately read the draft deed on their respective computers, after agreeing, the parties immediately signed the deed electronically at the notary's office. Notary arrangements in guaranteeing the authenticity of electronic transactions play a role in the issuance of electronic certificates through Electronic Certification Providers. The role of a notary for Certification Authority and in issuing Electronic Certificates through Electronic Certification Providers. \u0000  \u0000Tujuan penulisan ini adalah untuk menganalisa bentuk penerapan dari konsep cyber notary dalam menjamin keautentikan terhadap transaksi elektronik dan mengkaji pengaturan notaris dalam menjamin keautentikan terhadap transaksi elektronik. Hal tersebut beranjak dari adanya kekaburan norma dalam Pasal 15 ayat (3) Undang Undang Jabatan Notaris, akan kebutuhan norma hukum terhadap fungsi dan peran notaris dalam transaksi bisnis elektronik. Tulisan ini menggunakan metode penelitian hukum normatif karena fokus kajian beranjak dari kekaburan norma. Bentuk penerapan dari konsep cyber notary dalam menjamin keautentikan terhadap transaksi elektronik adalah para pihak tetap datang dan berhadapan dengan para notarisnya. Hanya saja, para pihak langsung membaca draft aktanya di masing-masing komputer, setelah sepakat, para pihak segera menandatangani akta tersebut secara elektronik di kantor Notaris. Pengaturan notaris dalam menjamin keautentikan terhadap transaksi elektronik berperan dalam penerbitan sertifikat elektronik melalui lembaga Penyelenggara Sertifikasi Elektronik. Peran notaris untuk Certification Authority maupun dalam penerbitan Sertifikat Elektronik melalui Penyelenggara Sertifikasi Elektronik.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89606436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Legalitas Peresmian Akta Notaris Berbasis Cyber Notary Melalui Media Konferensi Zoom","authors":"I Dewa Gede Cahaya Dita Darmaangga, I. Mayasari","doi":"10.24843/AC.2021.V06.I01.P16","DOIUrl":"https://doi.org/10.24843/AC.2021.V06.I01.P16","url":null,"abstract":"This study aims to find out about the legality of the inauguration of cyber-based notary deeds through the Zoom Conference media and the legal consequences of notarial deeds inaugurating the Zoom Conference media. The research method used is normative legal research methods that use a statutory approach and analysis of legal concepts based on primary and secondary legal materials. The study result show that according to Article 1868 of the Civil Code stipulates that the making of an authentic deeds is made is the presence of an authorized public official. Homeever, when referring to the explanation of Article 15 paragraph (3) of Law Number 2 of 2014 concerning the Position of Notary Public, there is no clarity regarding the explanation regarding electronic certification (cyber notary) whether tappers must remain physically present in front of a notary or may not ignore it virtually. Regarding the inauguration of deeds through the Zoom Conference media, its is necessary to have clearer regulations regarding the concept of cyber notary in the world of notary so that notaries can carry out their duties without violating laws and regulations. The concept of cyber notary, in the inauguration of the deed, it is felt that there is a need for regulations that clearly regulate how the terms or conditions in the inauguration of authentic deeds/notaries are carried out using the concept of cyber notary, one of which is the Zoom Cenference media. \u0000  \u0000Studi ini bertujuan untuk mengetahui mengenai legalitas peresmian akta Notaris berbasis cyber notary melalui media Konferensi Zoom dan akibat hukum peresmian akta otaris dilakukan dengan media Konferensi Zoom. Metode penelitian yang digunakan yaitu dengan metode penelitian hukum normatif yang menggunakan pendekatan perundang-undangan serta analisis konsep hukum dengan bersumber pada bahan-bahan hukum primer maupun sekunder. Hasil studi menunjukan bahwa menurut Pasal 1868 KUHPerdata menentukan mengenai pembuatan akta otentik tersebut dibuat dihadapan pejabat umum yang berwenang. Tetapi apabila merujuk terhadap penjelasan Pasal 15 ayat (3) Undang-Undang Nomor 2 Tahun 2014 Tentang Jabatan Notaris tidak ada kejelasan mengenai penjelasan mengenai sertifikasi elektronik (cyber notary) apakah para penghadap harus tetap hadir secara fisik dihadapan notaris ataukah boleh tidak melaikan secara virtual. Terkait dengan peresmian akta melalui media Konferensi Zoom maka diperlukan adanya pengaturan lebih jelas mengenai konsep cyber notary dalam dunia kenotariatan agar notaris dapat menjalankan tugas jabatannya tanpa menyalahi undang-undang dan peraturan perundang-undangan. Konsep cyber notary ini dalam peresmian akta dirasa perlunya ada pengaturan yang mengatur dengan jelas bagaimana ketentuan atau syarat dalam peresmian akta autentik/notaris yang dilakukan dengan menggunakan konsep cyber notary salah satunya adalah media Konferensi Zoom.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85101895","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Tanggung Jawab Notaris Terkait Penyelundupan Hukum Dalam Hal Perjanjian Nominee","authors":"Cokorda Istri Mita Pemayun, I. Sarjana","doi":"10.24843/AC.2021.V06.I01.P12","DOIUrl":"https://doi.org/10.24843/AC.2021.V06.I01.P12","url":null,"abstract":"The purpose of this study is to understand the validity of the lease agreement followed by the nominee agreement and the responsibilities of the notary in making the nominee deed. This research is a normative legal research. The research approach used is a statutory approach and a legal concept approach. The results of this study indicate that the legality of land leasing by foreigners followed by a nominee agreement is null and void, and the responsibility of the Notary regarding the nominee agreement in the Supreme Court Decision Number: 193 / PDT / 2015 / PT.DPS is subject to civil sanctions punished by compensation, namely compensating for losses by paying all costs incurred because of this case.. \u0000  \u0000Tujuan dari penelitian ini adalah untuk mengetahui keabsahan perjanjian sewa yang diikuti dengan perjanjian nominee dan tanggung jawab notaris dalam pembuatan akta nominee. Penelitian ini merupakan penelitian hukum normatif. Pendekatan penelitian yang digunakan adalah pendekatan statutori dan pendekatan konsep hukum. Hasil penelitian ini menunjukkan bahwa legalitas sewa tanah oleh pihak asing yang diikuti dengan perjanjian nominee batal demi hukum, dan Tanggung jawab Notaris terkait perjanjian nominee dalam Putusan Mahkamah Agung Nomor: 193 / PDT / 2015 / PT.DPS dikenai sanksi perdata yang dihukum dengan santunan, yaitu mengganti kerugian dengan membayar semua biaya yang timbul karena kasus ini.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87171514","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Elecciones Ecuador 2021: entre la despolarización lenta y el retorno de la Gran Batalla","authors":"F. Gallegos","doi":"10.33960/AC_13.2021","DOIUrl":"https://doi.org/10.33960/AC_13.2021","url":null,"abstract":"","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79184237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALYZE FACTORS THAT AFFECT ENTREPRENEURS OF MICRO, SMALL, MEDIUM ENTERPRISES INTENTION TO USE ACCOUNTING INFORMATION SYSTEMS BASED ON FLOW THEORY","authors":"Debbianita Debbianita, I. A. Wijaya, I. Lingga, M. Maria","doi":"10.35310/ACCRUALS.V5I01.626","DOIUrl":"https://doi.org/10.35310/ACCRUALS.V5I01.626","url":null,"abstract":"Histori Artikel : Tgl. Masuk : 07-01-2021 Tgl. Diterima : 20-03-2021 Tersedia Online : 31-03-2021 This study aims to analyze factors that affect entrepreneurs of micro, small and medium enterprises (MSME) intention to use accounting information systems (AIS). This research model is based on theory of flow which analyzes attitude towards AIS Use, Perceived Enjoyment and Concentration as factors that affect behavioral intention to use and its impact to actual usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). Unit of analysis in this research are entrepreneurs of Micro, Small, and Medium Enterprises (MSME) in Bandung City. In order to obtain primary data, we use questionnaires. The result of this research is intended to solve the problem of low intention to use AIS which gives impact to AIS usage.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82072946","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE EFFECT OF KNOWLEDGE OF ETHICS, RELIGIOSITY, ETHICAL SENSITIVITY, ETHICAL ORIENTATION TO ACCOUNTING STUDENTS PERCEPTION OF CREATIVE ACCOUNTING PRACTICES","authors":"Dede Sevi, S. Mulyati, A. Kurniawan","doi":"10.35310/ACCRUALS.V5I01.685","DOIUrl":"https://doi.org/10.35310/ACCRUALS.V5I01.685","url":null,"abstract":"Histori Artikel : Tgl. Masuk : 12-03-2021 Tgl. Diterima : 31-03-2021 Tersedia Online : 31-03-2021 Creative accounting is an ethical dilemma because it does not seem to violate the rules but causes users of financial statements to make wrong decisions. With the occurrence of various accounting scandals abroad and in Indonesia that have committed creative accounting actions, it is evident that there are still many accountants who violate the basic principles of professional accounting ethics and from creative accounting actions that have resulted in companies collapsing. This study aims to examine whether there is a relationship between ethical knowledge, religiosity, ethical sensitivity, and ethical orientation to accounting students' perceptions of creative accounting practices. The subjects of this study were students of higher education accounting study programs in West Java. The research method used in this research is quantitative with a questionnaire. The survey was conducted on 320 respondents of higher education accounting students in West Java. The analysis technique uses multiple linear regression analysis with SPSS software. The results of this study indicate that: ethical knowledge has a positive effect on accounting students' perceptions of creative accounting practices, religiosity has no effect on accounting students' perceptions of creative accounting practices, ethical sensitivity has a positive effect on accounting students' perceptions of creative accounting practices, ethical orientation has no effect on perceptions. accounting students regarding creative accounting practices. And simultaneously ethical knowledge, religiosity, ethical sensitivity, and ethical orientation affect the perceptions of accounting students regarding creative accounting practices as evidenced by the F value of 62.587> F table 2,4003 and a significance value of 0,000 <0.05.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82784688","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Gobernanza migratoria en Suramérica en 2021: respuestas a la emigración venezolana durante la pandemia","authors":"L. Brumat","doi":"10.33960/AC_12.2021","DOIUrl":"https://doi.org/10.33960/AC_12.2021","url":null,"abstract":"","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87782590","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}