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Analisis Yuridis Amar Putusan Dalam Perkara Citizen Lawsuit (CLS) Terkait Ijazah Jokowi: Studi Kasus Putusan Nomor 211/Pdt.G/2025/PN Skt
Agnesia Winda Sari
; Dhiva Anggun Insani
; Dita Permata Sari
; Kasih Fitria Hastuti
; Pradinda Puspa Rinjani
; Endang Yuliana Susilowati
Majelis : Jurnal Hukum Indonesia
Vol 3
, No 2
(2026)
Citizen Lawsuit (CLS) is a legal instrument through which citizens file lawsuits against the government for its negligence in fulfilling and protecting public rights. This study aims to analyze juridically the ruling in the CLS case concerning Jokowi’s diploma based on Decision Number 211/Pdt.G/2025/PN Skt. The method employed is normative legal research using both the statute approach and the case approach. Primary legal materials consist of court decisions, while secondary legal materials incl...
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The Effect of Corporate Social Responsibility (CSR) Disclosure and Political Connection on Corporate Tax Avoidance: A Study from Indonesia’s Mining Sector Listed Companies
International Journal of Economics, Management and Accounting
Vol 3
, No 2
(2026)
This study investigates the effect of Corporate Social Responsibility (CSR) disclosure and political connection on corporate tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. As CSR practices increasingly shape stakeholder expectations, questions arise as to whether such disclosures genuinely reflect ethical corporate behavior or are strategically employed to legitimize tax planning. In addition to CSR disclosure, political connection...
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Role of Meritocracy in Strengthening Organizational Commitment among Medical Personnel at Brebes District Hospital
Journal of Educational Innovation and Public Health
Vol 4
, No 1
(2026)
Organizational commitment is essential for maintaining hospital performance, service quality, and healthcare continuity. Preliminary data from Brebes Regional General Hospital shows that 35% of medical doctors face issues with low organizational commitment, which may negatively impact the institution's effectiveness. This study examines how meritocracy strengthens the effects of transformational leadership and work motivation on medical personnel's organizational commitment. A quantitative appro...
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Perlindungan Hukum Anak dari Perkawinan Adat Batak Toba yang Tidak Dicatatkan Ditinjau dari Hukum Keluarga dan Hukum Adat
Referendum : Jurnal Hukum Perdata dan Pidana
Vol 2
, No 4
(2025)
This study examines the legal protection of children born from Toba Batak customary marriages that are not officially registered by the state. In Toba Batak customary law, a marriage is considered valid after all traditional ceremonies have been carried out, so that the child is recognized by the father's clan and social status within the customary community. However, state law requires marriage registration to ensure the certainty of the parents' legal status and the fulfillment of the child's...
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Pengaruh Struktur Kepemilikan Terhadap Audit Report Lag : Studi Empiris pada Badan Usaha Milik Negara di Indonesia
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 2
, No 6
(2025)
This study aims to examine the effect of ownership structure on audit report lag (ARL) in State-Owned Enterprises (SOEs) in Indonesia. The ownership structures studied include managerial ownership, government ownership, and institutional ownership. The research method used is a quantitative approach with multiple linear regression analysis, using secondary data obtained from annual reports and audited financial statements of SOEs listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 per...
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Comparison of Sediment Management Efficiency in Logung Reservoir, Kudus Regency
Journal of Civil Engineering and Technology Sciences
Vol 4
, No 1
(2025)
Logung Reservoir in Kudus Regency is one of the reservoirs with priority for flood management. The threat of sedimentation in the reservoir is extremely high. To prevent sedimentation in the reservoir, it is necessary to prepare an efficient sediment control method that is affordable, easy, and yields optimal results. This research will compare the economic efficiency of two sediment control methods in the reservoir: the construction of Check Dams (CD) upstream and sediment dredging in the reser...
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Aplikasi Inokulasi Plant Growth Promoting Rhizobacteria dengan Sistem Tumpangsari Menuju Peningkatan Efisiensi Air dan Hara yang terbatas di Lahan Kering di Nusa Tenggara Barat
Jurnal Riset Rumpun Ilmu Tanaman
Vol 4
, No 2
(2025)
This research was conducted to systematically examine scientific evidence regarding the mechanisms and synergistic impacts of PGPR and intercropping on Water Use Efficiency (WUE) and Nutrient Use Efficiency (NUE) in drylands. The method used was a systematic literature study with a search for peer-reviewed articles and strict selection of research evaluating WUE and NUE parameters in intercropped crops and crops inoculated with PGPR. The results showed that intercropping systems can increase soi...
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Pengaruh Karakteristik CEO terhadap Manajemen Laba : (Studi Empiris Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia)
Jurnal Ekonomi dan Keuangan Islam
Vol 3
, No 5
(2025)
Earnings management is an action that can affect the quality of a company's financial information. As the highest leader, the CEO plays a critical role in strategic decision-making, including in earnings management practices. This study aims to examine the influence of CEO characteristics—namely age, education level, and tenure—on earnings management in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. A quantitative approach is employed usin...
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Determinasi Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Kesadaran, Pemahaman Perpajakan, dan Pemahaman Sanksi Pajak: Studi Kasus di KPP Pratama Klaten
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Taxes serve as the primary source of state revenue and a crucial component in financing national development through the State Budget (APBN). This study examines the determinants of individual taxpayer compliance within the Klaten Primary Tax Office (KPP) in Central Java, with particular emphasis on the influence of awareness, comprehension of regulations, and understanding of tax sanctions. The research method uses a quantitative associative approach. Primary data were obtained by distributing...
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Asuhan Kebidanan Komprehensif Pada Ny.R Umur 23 Tahun G1P0A0 Dengan Kekurangan Energi Kronik (KEK)
Jurnal Ilmu Keperawatan dan Kebidanan
Vol 3
, No 4
(2025)
Maternal mortality remains a challenge in Indonesia, and one contributing factor is chronic malnutrition (CED), which impacts pregnancy, childbirth, the postpartum period, and the newborn. The 2022 registration report shows that of the 3,249,203 pregnant women whose MUAC was measured, 283,833 had a MUAC of less than 23.5 cm (at risk of CED), meaning 8.7% of these pregnant women were at risk of CED. In the Brebes area, the 2022 report recorded 3,475 pregnant women with CED. At the Bantarkawung Co...
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