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All Journal JURNAL AKUNTANSI DAN BISNIS Journal Science and Theory of law
Muhammad Panca Prana Mustaqim Sinaga
Universitas Sains Indonesia
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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PENGARUH GREEN ACCOUNTING, KEPEMILIKAN SAHAM PUBLIK, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CSR SEKTOR PERTAMBANGAN DI PERIODE BEI 2021-2024 Anita Maryanti Sari; Ade Manggala Hardianto; Muhammad Panca Prana Mustaqim Sinaga; Ce Gunawan; Yuli Novitasari
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1421

Abstract

This research is motivated by the limited consistency of CSR disclosure among mining companies, which have a significant impact on environmental and social aspects. The study aims to analyze the influence of green accounting, public share ownership, and profitability on CSR disclosure. The research employs a quantitative method with a descriptive-associative approach. Data were analyzed using panel data regression with a Fixed Effect Model (FEM), determined based on the Chow and Hausman tests. The results show that, partially, green accounting, public share ownership, and profitability do not have a significant effect on CSR disclosure. However, simultaneously, these three variables influence CSR. These findings indicate that individually, the variables have not yet become determining factors in CSR disclosure practices, but collectively they still contribute to the company's non-financial reporting.
Perbandingan Hukum Perlindungan Investor Antara Indonesia dan Negara ASEAN dalam Menghadapi Investasi Ilegal Tuti Elawati; La Ode Mbunai; Muhammad Panca Prana Mustaqim Sinaga; Yusuf Suparman
JUSTLAW : Journal Science and Theory of law Vol. 2 No. 02 (2025): JUSTLAW : Journal Science and Theory of Law
Publisher : Universitas Sains Indonesia Publishing

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Abstract

The increasing prevalence of fraudulent investment schemes across Southeast Asia reflects weaknesses in investor protection frameworks and the ineffectiveness of regulatory oversight over illegal investment activities. This study aims to analyze and compare the legal frameworks for investor protection in Indonesia and selected ASEAN countries, particularly Malaysia and Singapore, in addressing fraudulent investment practices. The research employs a normative juridical approach using comparative legal analysis. The findings indicate that Indonesia has established a legal basis for investor protection through Law No. 8 of 1995 on Capital Markets and supervision by the Financial Services Authority (OJK). However, its implementation and enforcement still face various challenges, such as low investment literacy and weak sanctions against offenders. In contrast, Malaysia and Singapore have adopted stricter regulations through integrated financial supervision and the use of early detection technologies to monitor illegal investment activities. The comparison highlights the need for strengthening supervisory mechanisms, enhancing legal and financial literacy among the public, and promoting regulatory harmonization among ASEAN countries to build an effective and responsive investor protection system in the digital investment era.
Kedudukan Pengaduan Konstitusional dalam Sistem Kekuasaan Kehakiman Menurut UUD 1945 Syaiful Bahari; La Ode Mbunai; Muhammad Panca Prana Mustaqim Sinaga; Tuti Elawati
JUSTLAW : Journal Science and Theory of law Vol. 2 No. 02 (2025): JUSTLAW : Journal Science and Theory of Law
Publisher : Universitas Sains Indonesia Publishing

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Abstract

Since the 1998 reform, the Indonesian state system has changed a lot, especially after the amendment of the 1945 Constitution. One of the amendments was the Judicial Power. Previously, the Indonesian state system did not recognize constitutional review. There was no mechanism for constitutional review of laws against the 1945 Constitution, because laws were the full authority of the Legislative and the President and could not be sued except through a legislative review mechanism. In the third amendment of the 1945 Constitution, the mechanism for constitutional review of laws against the 1945 Constitution was opened and a new institution was formed, namely the Constitutional Court. In theory and constitutional practice in various countries, the authority of the Constitutional Court is not only judicial review of laws against the 1945 Constitution, but also includes all constitutional review practices, both laws and regulations under the Law and actions of branches of power that are considered to violate or contradict the 1945 Constitution. Unfortunately, the practice of con­stitutional review as a whole has still not been accepted by the MPR and lawmakers. As a result, until now there has been dualism in the constitutional review carried out by the Constitutional Court. Meanwhile, related to constitutional review through the Constitutional Complaint mechanism, it has not yet found a place in the Indonesian state system. This study uses a legislative approach and a historical approach. The study through the legislative approach focuses on the formation of new legal norms and the historical study explains the process and background of the formation of legal institutions.
Kedudukan Penyidik Pegawai Negeri Sipil (PPNS) dalam Sistem Peradilan Pidana Pasca Pembaruan Kuhap UU Nomor 20 Tahun 2025 Tri Wahyu Pranoto; Tuti Elawati; Muhammad Panca Prana Mustaqim Sinaga; Zahra Malinda Putri
JUSTLAW : Journal Science and Theory of law Vol. 2 No. 02 (2025): JUSTLAW : Journal Science and Theory of Law
Publisher : Universitas Sains Indonesia Publishing

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Abstract

The reform of the Indonesian Criminal Procedure Code (Kitab Undang-Undang Hukum Acara Pidana/KUHAP) has implications for the reconfiguration of investigative authority within the criminal justice system, including the position of Civil Servant Investigators (Penyidik Pegawai Negeri Sipil/PPNS). Normatively, PPNS investigative authority is conferred attributively by sectoral legislation. However, the post-renewal KUHAP continues to place the exercise of PPNS investigative authority within a framework of coordination and supervision by police investigators that has not been formulated in a limiting and clear manner. This condition gives rise to juridical issues concerning the clarity of PPNS’s position and the boundaries of its authority within the integrated criminal justice system. This study aims to analyze the position of PPNS following the renewal of the KUHAP and its implications for the principles of legal certainty and functional differentiation among law enforcement authorities. The research employs normative legal research using statutory and conceptual approaches. The findings indicate that the renewed KUHAP has not yet fully provided normative clarity in structuring investigative authority, as the existing regulatory construction does not offer adequate normative guarantees for the realization of a functional and equal configuration of investigative authority for PPNS. Therefore, it is necessary to reinforce regulatory provisions within the KUHAP that place PPNS as a subsystem of investigation with functional autonomy, within the limits of attributive authority granted by sectoral legislation, in order to ensure legal certainty and the effectiveness of criminal law enforcement.
Co-Authors Ade Manggala Hardianto, Ade Manggala Anita Maryanti Sari Ce Gunawan La Ode Mbunai Syaiful Bahari Tri Wahyu Pranoto Tuti Elawati Yuli Novitasari Yusuf Suparman Zahra Malinda Putri