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Mohamad Renaldi Saputra

Deposisi: Jurnal Publikasi Ilmu Hukum 2023 International Forum of Researchers and Lecturers

The Covid-19 pandemic has given rise to long-lasting multi-sector problems, including the economic sector, which then resulted in an economic recession and its implications. It is certainly hoped that such conditions will not occur for a long time, it is the hope of all parties including the government that the recession will soon return to normal by pursuing various steps and approaches such as the business law approach. This article focuses on studying how to photograph an economic recession and its implications from a business law perspective as an alternative to economic recovery. This research is a library research by searching literature texts related to economic recessions that focus on a business law approach. The research findings are that from a business law perspective, law is able to provide procedural solutions (procedural capability) in resolving the economic recession. Law can play a role in creating balance, because it is related to economic development initiatives. Law also plays a role in determining clear definitions and status. In the end, the law must also be able to provide a clear definition and status regarding the consequences of social interaction as well as accommodate a clear balance for the interests of individuals or groups in society.

Mohamad Apriyanto Mue

Deposisi: Jurnal Publikasi Ilmu Hukum 2023 International Forum of Researchers and Lecturers

This research aims to analyze the implications of business law on business ethics practices in Indonesia. The research method used is library research, where data is collected from various literature sources that are relevant to the research topic. The research results show that business law has an important role in shaping business ethical practices in Indonesia. Business law regulates the rights and obligations that arise from agreements and engagements in business practices. In addition, factors such as national development developments, business ethics, internal and external factors, and legal awareness influence the implementation of business law in ethical and responsible business practices. Therefore, the solutions and recommendations provided to improve the implementation of business law and ethical business practices in Indonesia include strengthening regulations, effective law enforcement, education and awareness, collaboration between government and the business world, transparency and accountability, and the establishment of a supervisory body. independent. It is hoped that the implementation of this solution can create a business environment that is fair, transparent and has integrity, as well as making a positive contribution to economic development and social welfare in Indonesia.  

Yuliani Yuliani

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2023 Pusat Riset dan Inovasi Nasional

The uniqueness of the Sasak community in preparing for the departure of prospective pilgrims to carry out the Hajj can attract the attention of researchers. So this research attempts to look at the traditions that the community carries out when carrying out the Hajj as well as the implications of the Hajj for the Sasak community. This study uses qualitative research using descriptive qualitative analysis by first collecting data through observations regarding what is happening in society, then conducting interviews. Documentation and individual experience to add data about Hajj. The results of this research show that the traditions before going on the pilgrimage for the Sasak people are still preserved today, because this tradition has existed since ancient times, from the time of our ancestors until now, it has been preserved from generation to generation. like tradition. Begawe, the opening of the pilgrimage, selararan and yasinan. The existence of this tradition has implications for the Sasak community, namely that the community has a stronger sense of solidarity, the community can build its social welfare. And for Hajj pilgrims it will be easy for them to return home.

Erinda Aprilia Puspitasari; Nindya Cahya Puspita; Rr Adzkia Larasati Meyrizky; Maria Yovita R. Pandin

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Penelitian I bertujuan untuk I mengidentifikasi i dan menganalisis faktor-faktor yang mempengaruhi keputusan investasi saham pada lima perusahaan tercatat pada industri makanan dan I minuman di Bursa Efek Indonesia (BEI) selama tahun 2022. Penelitian ini menggunakan Capital IAsset I Pricing IModel I(CAPM) sebagai dasar analisis yang mengevaluasi kinerja investasi saham pada industri yang berhubungan dengan konsumen. Metode penelitian   I melibatkan pengumpulan data historis harga saham, sukuIbungaIbebas risiko, Idan pengembalianIindeks II pasar saham, serta analisis statistik untuk mengukur risiko sistematis dan imbal hasil dari investasi dalam perusahaan-perusahaan Food and Beverages. Data yang diambil mulai Desember 2021 hingga Desember 2022. Hasil perhitungan menunjukkan rata-rata βi bernilai kurang dari  I1 (0,2930 < 1) sehinggaisecaraiumum 5 saham perusahaan yang dijadikan sampelipenelitian memilikiirisiko sistematisiyang rendah dan cenderung kurang aktif dalam merespon perubahanI harga pasar. Berdasarkan hasil analisis selama 2022, dari 5 saham I perusahaan Iyang dijadikan sampel terdapat 1 saham yang Efisien yaitu saham PT Kino Tbk (KINO). I Kriteria penentuan keputusan investasi adalah dengan memilih I saham-saham yang efisien, yaitu saham-saham yang mempunyai I tingkat pengembalian tunggal yang lebih besar  I dari tingkat I pengembalian yang I diharapkan (Ri>ERi), ​I​dan mengeliminasi saham-saham yang berefisiensi I rendah, yaitu saham-saham dengan tingkat pengembalian tunggal. kurang dari tingkat pengembalian yang diharapkan. Kembali (Ri<ERi). Implikasi praktis dari penelitian ini adalah memberikan I panduan I kepada investor dalam memilih saham yang sesuai dengan profil risiko dan tujuan investasinya dengan mempertimbangkan  IIaspek-aspek yang relevan dalam model  I CAPM. I

Mashari; Retno Mawarini Sukmariningsih

Jurnal Suara Pengabdian 45 2023 LPPM Universitas 17 Agustus 1945 Semarang

Penelitian ini bertujuan untuk melihat seberapa besar pengaruh Dinasti Politik dalam Pemilihan Kepala Daerah yang diukur dari tingkat keterpilihan terhadap calon kepala daerah terhadap dinasti politik. Permasalahan dalam penelitian ini terkait pengaruh praktik politik dinasti yang semakin marak menjelang Pemilihan Kepala Daerah yang demokratis di Indonesia. Penelitian ini menggunakan metode penelitian hukum yuridis normatif dengan pendekatan peraturan perundang-undangan, pedekatan konseptual dan pendekatan perbandingan dalam mengkaji kemenangan pemilihan kepala daerah yang menggunjakan politik dinasti. Hasil penelitian menunjukan bahwa: (a) Politik Dinasti dalam Pemilihan Kepala Daerah yang belum berjalan secara demokratis hal ini disebabkan faktor internal, yaitu terjadinya beberapa jabatan-jabatan strategis dalam pemerintahan dipegang oleh kelompok dan keturunan yang berasal keluarga. Selain itu disebabkan faktor eksternal, yaitu partai politik hanya dijadikan kendaraan politik semata yang akan menghambat peran dan cita-cita ideal partai karena hanya melihat dari aspek untuk memperoleh kekuasaan saja. (b) Pengaruh Politik Dinasti dalam Pemilihan Kepala Daerah terhadap keberlangsungan demokratis di Indonesia menjelang Pemilu 2024, panggung politik Indonesia menjadi semakin semarak dengan munculnya fenomena politik dinasti. Politik Dinasti yang seringkali melibatkan keluarga utuh dapat memiliki implikasi yang kompleks terhadap keragaman pandangan politik. (c) Praktik Politik Dinasti dalam Pemilihan Kepala Daerah di Indonesia sebagai negara demokrasi tak luput dari praktik penyelenggaraan politik dinasti. Praktik Politik Dinasti telah berkembang sejak masa Orde Baru. Praktik Politik Dinasti pada era reformasi semakin subur. Praktik Politik Dinasti di Amerika Serikat tingkat pendidikan politik dan indeks demokrasi di Negara Amerika Serikat lebih tinggi dibandingkan Indonesia maupun Filipina. Praktik Politik Dinasti di Filipina termasuk yang cukup tinggi dalam pemilihan kepala daerah karena dapat memilih para calon untuk menjabat dalam tingkatan Provinsi dan Kota.

Aria Aji Pratama; Eva Yuliana; Hera Nisalia; Kholifah Lestari; Zakia Al Idrus

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The study delves into the significance of green accounting methods within the framework of environmental sustainability and financial performance of companies across diverse sectors. Its aim is to gain a deeper understanding of the impact of implementing these methods on the correlation between sustainable business practices and financial performance of companies. With a focus on integrating green accounting into business strategies, this research explores its implications on profitability, liquidity, and organizational growth. The research methodology adopted employs a qualitative approach through meticulous analysis of literature. The steps encompass identifying the appropriate scope, selecting relevant data sources, conducting descriptive analyses, critically evaluating the authenticity of the literature used, and compiling and interpreting the findings. The research findings indicate that consistent use of green accounting has a positive impact on a company's financial performance. However, challenges related to established economic paradigms and the need for consistent definitions in the context of sustainable development remain obstacles. The amalgamation of social and environmental responsibilities in business decision-making holds significant potential for enhancing environmental management efficiency and financial performance of companies. Overall, green accounting practices promise a substantial influence in creating sustainable business models, demanding a shift in perspective and broader implementation.

Aulia Indira

Jurnal Inovasi Riset Ilmu Kesehatan 2023 Pusat Riset dan Inovasi Nasional

The baby's development and the mother's condition can also be affected by the problems that arise. This article will discuss prenatal development and birth for children because we have little understanding of how this period influences human development, of the issues associated with it, and of the factors and effects experienced by prospective parents. The purpose of this discussion is to find out the risks (dangers) of the prenatal period, to find out the implications of prenatal development in counseling services

Meilinna, Tisa Zindy; Alfunnuria, Vina Sholiha; Safira, Yosi Emilia; Kholid, Moh. Khasbil Aziz

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

Penelitian ini menganalisis pengaruh Usia Harapan Hidup (UHH), Rata-rata Lama Sekolah (RLS), dan Pengeluaran per Kapita (PPK) terhadap Indeks Pembangunan Manusia (IPM) di beberapa kota Jawa Tengah (Magelang, Surakarta, Salatiga, Pekalongan, Jepara, Kudus, dan Tegal) dari 2017 hingga 2022. Metode penelitian melibatkan uji normalitas, uji asumsi klasik, dan analisis regresi berganda. Data berasal dari sumber statistik demografi, pendidikan, kesehatan, dan ekonomi. Hasil penelitian ini diharapkan memberikan pemahaman mendalam tentang faktor-faktor yang mempengaruhi pembangunan manusia, serta mendukung kebijakan yang lebih tepat untuk meningkatkan kesejahteraan masyarakat. Analisis regresi diharapkan mengidentifikasi kontribusi UHH, RLS, dan PPK terhadap IPM, memberikan gambaran peran kesehatan, pendidikan, dan ekonomi dalam pembangunan manusia. Implikasi kebijakan dari penelitian ini dapat mendukung upaya pemerintah meningkatkan kualitas hidup dan kesejahteraan masyarakat di kota yang menjadi ojek penelitian. Penelitian ini memberikan kontribusi pada literatur pengembangan manusia dan kebijakan daerah dengan menggabungkan variabel-variabel penting dan menganalisis dampaknya secara terpadu. Kesimpulan ini menjadi panduan bagi pengambil keputusan dalam merancang kebijakan untuk meningkatkan IPM di kota-kota Jawa Tengah.

Yesica Aurelia Ramadhyani; Maulia Nur Oktavia; Anisa Aulia Putri; Endang Kartini Panggiarti

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

In the modern business era, it is important for companies to understand PSAK and its implications to ensure consolidated financial statements are accurate and in accordance with applicable accounting standards. The aim of this research is to discuss in detail the three Financial Accounting Standards, namely PSAK 22, PSAK 65, and PSAK 4 and their relevance to the preparation of consolidated financial statements. The method used in this research is descriptive qualitative through literature study with secondary data in the form of previous articles. The result of this research is that PSAK 22 discusses the accounting treatment of business combinations in the form of acquisitions or mergers of ownership, whether carried out through the acquisition of shares or net assets. PSAK 65 regulates consolidation criteria and explains consolidation procedures. Meanwhile, PSAK 4 (revised 2009) explains consolidated financial reports and separate financial reports.

Dylan Kaisar Hasya; Destania Safitri; Dewangkoro Ramadhan Putra; Farhan Bilawa Gita Maulana; Nur Aini Rakhmawati

Jurnal Manajemen Riset Inovasi 2023 Pusat Riset dan Inovasi Nasional

. In today's rapidly evolving digital era, e-commerce has emerged as a cornerstone of global trade. However, the proliferation of online fraud incidents has given rise to significant ethical concerns. This study delves into the ethical ramifications of online fraud profiles and tactics within the cybercrime domain, particularly their impact on the e-commerce ecosystem. Ethical considerations play a pivotal role in shaping behavior within e-commerce, safeguarding consumers, and guiding the formulation of effective policies by both e-commerce entities and governments. This research scrutinizes the phenomenon of online fraud in e-commerce transactions through a survey involving two respondent groups: Information Systems students at ITS and students from other departments. The survey results reveal that online fraud inflicts substantial emotional distress on victims, including feelings of panic, anger, and sadness. Financial losses and the potential exposure of sensitive data are prevalent repercussions of online fraud, eroding consumer trust and prompting questions about the ethical conduct of fraudsters. To address these issues, recommendations encompass heightened awareness of online fraud risks, increased transparency among e-commerce sellers, streamlining fraud reporting procedures, and a commitment to upholding higher standards of business ethics. The overarching objective is to foster a more ethical, secure, and sustainable e-commerce environment. In summary, this research offers comprehensive insights into how respondents perceive and experience online fraud in Indonesian e-commerce transactions, providing valuable guidance for more effective mitigation.

Damayanti, Siska; Suryadi, Karim

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2023 Prodi PPKn Universitas Slamet Riyadi

The world of education, especially Civics learning, requires innovation and variation in the learning methods applied. The brain-based learning method is very interesting because optimizing brain work can be started in a simple way. Educators' knowledge of fundamental questions about "what is good for a child's brain?" is the essence of applying this learning method. This is research that uses a qualitative approach with a literature study method. The process of data analysis is done through reduction, display, verification, and drawing conclusions. The results of the study state that the Brain-Based Learning Method with cybernetic learning theory is an innovative alternative in Civics subjects, so that learning is more efficient and fun. This learning method can be carried out in simple ways, such as paying attention to brain nutrition in students, paying attention to brain relaxation such as stretching or relaxing and listening to music, paying attention to plants and class aromas that can improve brain performance, paying attention to recess, and playing games in class.

Kania Uswama; Najicha, Fatma Ulfatun

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2023 Prodi PPKn Universitas Slamet Riyadi

  Pancasila contains five basic meanings that are interrelated with the nation's history, national ideology, ethics and various other aspects. Ethics is a system of values ​​or moral norms that serve as guidelines for a person or group of people to behave and act. The application of Pancasila in life can be said to be still not fully implemented. There are still various deviations from Pancasila values. Deviations that can still be seen clearly are forest fires. Various irresponsible human actions such as cutting down trees on a large scale and throwing cigarette butts carelessly are the causes of forest fires. The importance of forests for the survival of life is one of the important factors for the need for forest protection. Humans are required to have good ethics and are in harmony with the nation's ideology. Regarding this matter, Pancasila is emphasizing in the Preamble to the 1945 Constitution of the Republic of Indonesia as a guide, source of law, and legal principles in drafting laws and regulations regarding the environment, especially forests. Keywords: Pancasila, nation, ethics

Siti Mutia Suleman; Nur Mohamad Kasim; Mohammad Taufik Zulfikar Sarson

Deposisi: Jurnal Publikasi Ilmu Hukum 2023 International Forum of Researchers and Lecturers

The aim of this research is to conduct a study on the causes of marital breakdown and the impact of the COVID-19 pandemic on divorces in Gorontalo City. The author utilized an empirical juridical research method with a qualitative approach and employed descriptive methods. The research findings indicate that the main factors leading to divorces in Gorontalo City in recent months are as follows: physical and psychological violence, infidelity, lack of husband's responsibility in providing for the wife and children, and extremely poor communication. Additionally, data from various divorce cases in different regions, along with information from the Gorontalo Family Court, demonstrate that the COVID-19 pandemic has implications for divorce rates, including in Gorontalo City. One of the reasons for the increased divorce rates is partner violence due to stress and decreased financial income resulting from the pandemic situation.  

Ahmad Aridho; Al Firman; Ruth Yessika Siahaan; Jojor Mindo; Armando Fidelis Wuwu +1 more

GARUDA : Jurnal Pendidikan Kewarganegaraan dan Filsafat 2023 International Forum of Researchers and Lecturers

Indonesia's relations with China have been established diplomatically for more than 60 years, in some sources it is said that this relationship cannot be separated from Indonesia's foreign policy which is free and active in viewing international political constellations during the cold role, Foreign policy is a strategy or action plan designed by state decision makers to deal with other countries or any other international political entity, with the specific aim of achieving national interests defined in terms of national interests. Foreign actions taken by the government of a country aimed at fulfilling the national interests of a nation are carried out by the authorities at the time The cooperation between Indonesia and China in the construction of the Jakarta-Bandung high-speed train began with China's efforts to attract Indonesia's attention when President Jokowi attended the 22nd meeting of the Asia-Pacific Economic Cooperation (APEC) Summit in Beijing, China in November 2014.

Nurul Farida; Sri Rahayu

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2023 International Forum of Researchers and Lecturers

The world of knowledge and technology continues to develop rapidly, especially in the current digital era, which allows works that were previously in physical form to switch to digital form. This research aims to gain an understanding of the legal protection of copyrighted works in the digital era and the role of the government in dealing with the problem of copying copyrighted works. In this research, the juridical normative method is used; Copyright consists of moral and economic rights, and to use the economic rights of a work, the copyright holder must be permitted. Nevertheless, copyright laws need to be strengthened, especially to stop e-book piracy.

Umaroh, Abi

Deposisi: Jurnal Publikasi Ilmu Hukum 2023 International Forum of Researchers and Lecturers

Lajunya perkembangan zaman tidak dapat disangkal telah mendorong manusia untuk terus berinovasi dalam mengembangkan beragam teknologi, termasuk kecerdasan buatan atau Artificial Intelegence (AI). Sejauh perkembangannya  AI telah membawa dampak positif yang cukup signifikan dalam memudahkan berbagai aspek kehidupan manusia, mulai dari otomatisasi proses bisnis hingga munculnya alat pengenal wajah (face recognition) yang canggih. Namun, dampak positif ini juga disertai dengan adanya potensi dampak negatif yang harus diperhatikan. Persoalan ini memiliki hubungan yang erat dengan Hukum dan Hak Asasi Manusia (HAM). Sebagaimana eksistensi manusia, terutama dalam hal privasi dan keamanan data, menjadi semakin gampang diakses dan sangat berpotensi untuk disalahgunakan. Munculnya tantangan baru dalam dimensi hukum dan HAM menjadi suatu kebutuhan mendesak dalam menghadapi era teknologi AI yang terus berkembang secara pesat. Penelitian ini bertujuan untuk menganalisis bagaimana teknologi AI mampu memengaruhi berbagai aspek HAM, termasuk privasi, kebebasan individu, dan perlakuan non-diskriminasi. Oleh karena itu, sangat penting untuk memastikan bahwa penggunaan teknologi AI seperti face recognition ini dipandu oleh regulasi hukum yang jelas. Prosedur yang adil, dan kebijakan pemerintah yang sesuai dengan prinsip-prinsip HAM merupakan kunci untuk menjaga keseimbangan antara inovasi teknologi dan perlindungan terhadak hak-hak setiap individu.

Lolan Lewi Pongdatu; Alfri Tandi; Lisa Lewi Pongdatu

Jurnal Pendidikan Agama dan Teologi 2023 International Forum of Researchers and Lecturers

This paper aims to describe the safety of babies in the Perspective of John Calvin and the Implications for Toraja Church members. The diversity of views on the direction of infant safety in the understanding of Church members has encouraged the author to study infant safety in the view of Jhon Calvin because the Toraja Church is a Calvinist sect. There are those who think that a baby who is born and then dies is still safe even though he has not acknowledged God as his savior. It is like a white paper without blemishes. Another understanding says that all babies who are born and then die He is a sinful human because from the womb he has been conceived and begotten in sin, and regarding salvation it is in God's Sovereignty. The research method used in this paper is literature review. The author seeks and collects the writings of John Calvin, especially on death and salvation, then compiles them. According to John Calvin, salvation is a belief based on faith in Christ. In John Calvin's view, the safety of babies is in God's Sovereignty

Lussy Putri Khadijah

Jurnal Inovasi Riset Ilmu Kesehatan 2023 Pusat Riset dan Inovasi Nasional

Stres dan kecemasan adalah masalah psikologis yang umum ditemukan di masyarakat. Terapi musik adalah metode pengobatan yang menggunakan musik sebagai alat untuk mengurangi stres dan kecemasan. Beberapa teori telah diajukan sebagai dasar penggunaan terapi musik, seperti teori Gestalt dan teori kognitif-behavioral, yang menjelaskan bahwa terapi musik dapat membantu meredakan kecemasan dan stres dengan memanipulasi persepsi individu terhadap lingkungan sekitarnya dan mengubah pola pikir individu melalui pengalaman mendengarkan musik yang menenangkan. Penelitian sebelumnya juga menunjukkan terapi musik efektif mengurangi stres dan kecemasan, seperti penelitian yang dilakukan oleh Abdul Gofir pada tahun 2017-2021 menemukan bahwa terapi musik berhasil menurunkan tekanan darah pada pasien stroke. Namun, diperlukan lebih banyak penelitian untuk membuktikan efektivitas terapi musik secara lebih empiris dan memperjelas mekanisme yang terlibat dalam pengurangan stres dan kecemasan yang dilakukan oleh terapi musik. Implikasi dari hasil penelitian ini adalah pentingnya terapi musik sebagai alternatif pengobatan yang efektif untuk mengurangi stres dan kecemasan serta perlunya lebih banyak penelitian untuk meningkatkan pemahaman tentang efektivitas dan mekanisme terapi musik.  

Ngangga Saputra; Misnawati Misnawati; Siti Muslimah; Anwarsani Anwarsani; Siti Rahmawati +1 more

Jurnal Bahasa, Sastra, Budaya, dan Pengajarannya 2023 Pusat Riset dan Inovasi Nasional

The purpose of this research is to describe the forms of language style in the Central Kalimantan folktales by the 10th-grade students of SMAN I Damang Batu and to investigate their implications for literature learning in high schools. The research technique used was qualitative descriptive research with content analysis. Based on the analysis conducted by the author, the research findings revealed the existence of language style in the Central Kalimantan folktales by the 10th-grade students of SMAN I Damang Batu, namely emotive language style with four quotes, connotative meaning with four quotes, hyperbole with four quotes, metaphor with five quotes, and personification with five quotes. Therefore, the dominant language style used in the Central Kalimantan folktales by the 10th-grade students of SMAN I Damang Batu is the metaphor and personification style.

Elfa Mirnawati Damayanti; Agus Nurudin

Jurnal Akta Notaris 2023 Program Studi Magister Kenotariatan Fakultas Hukum UNTAG Semarang

Dalam menjalankan kegiatan usaha diperlukan suatu modal yang bersumber dari modal sendiri maupun hutang. Pada umumnya dalam pemberian hutang atau pinjaman akan dibuat suatu Perjanjian Utang Piutang dan atas jaminan berupa hak atas tanah yang diberikan oleh debitur akan dibuat suatu Akta Pemberian Hak Tanggungan. Namun demikian, pada studi kasus Putusan Nomor 437 PK/Pdt/2013 terdapat perbuatan hukum yang berbeda atas hubungan utang piutang antara Para Penggugat dan Tergugat I, yakni dibuatnya Akta Perjanjian Jual Beli dan Pengosongan atau yang dikenal dengan istilah APJB/PPJB, serta Akta Jual Beli (AJB). Metode penelitian yang digunakan adalah yuridis normatif dimana data sekunder menjadi bahan penelitian kemudian dianalisis menggunakan metode deskriptif analitis. Hasil penelitian menunjukkan bahwa terjadinya peralihan hak atas tanah dilakukan dengan cara Tergugat I mendaftarkan peralihan hak tersebut berdasar alas hak berupa AJB sehingga jaminan berupa sertifikat bidang tanah beralih menjadi atas nama Tergugat I. Upaya hukum yang dilakukan oleh Para Penggugat selain gugatan pada tingkat pertama yaitu Kasasi dan Peninjauan Kembali, sedangkan upaya hukum yang dilakukan Tergugat I adalah Banding. Implikasi yuridis atas dibuatnya APJB dan AJB terhadap Perjanjian Utang Piutang adalah akta-akta tersebut batal demi hukum dan sertifikat hak atas tanah yang sudah beralih menjadi atas nama Tergugat I tidak mempunyai kekuatan mengikat.