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All Journal Jurnal Dinamika Sosial Budaya International Journal of Business, Law, and Education Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Kurniawan, Steven
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Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Pengaruh Kepemilikan Institusional, Enterprise Risk Management, dan Komisaris Independen terhadap Integritas Laporan Keuangan Dimoderasi Kualitas Audit Sitorus, Riris Rotua; Tambun, Sihar; Kurniawan, Steven
Jurnal Akuntansi Manajerial Vol 10, No 1 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i1.8315

Abstract

The main objective of this study is to determine the direct impact of institutional ownership, enterprise risk management, and independent commissioners on the integrity of financial statements. Additionally, this study aims to provide recent empirical evidence regarding the role of audit quality in strengthening the influence of institutional ownership, enterprise risk management, and independent commissioners on financial statement integrity. The sampling method used in this study is purposive sampling, involving companies in the property and real estate sector listed on the Indonesia Stock Exchange from 2020 to 2024, with a total sample size of 125. The test results indicate that institutional ownership has a positive effect on the integrity of financial statements, while enterprise risk management and independent commissioners do not significantly affect financial statement integrity. Furthermore, audit quality as a moderating variable is able to moderate the relationship between enterprise risk management and financial statement integrity. However, audit quality does not moderate the influence of institutional ownership and independent commissioners on financial statement integrity.
Analysis of Legal Certainty in Determining the Position, Duties, and Responsibilities of Temporary Notary Officials Kurniawan, Steven; Dewi, Amelia Sri Kusuma; Wisnuwardhani, Diah Aju
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.311

Abstract

The position of a Notary is a crucial part of the Indonesian state that adheres to the principles of a legal state. The Notary is the only public official authorized to create authentic deeds. An authentic deed is a document whose form is determined by the law or is created by or in the presence of a public official authorized for that purpose. This means that an authentic deed has a form stipulated by the law and is created by a public official designated by the law. In the course of performing their duties, notaries may sometimes be unable to fulfill their responsibilities due to reasons such as leave, illness, temporary impediment, or death. Therefore, to continue providing services and being accountable to the public, the position of Temporary Notary Official is established. The procedure for a Temporary Notary Official to perform the duties of a temporarily dismissed notary is explained in Article 80 of the UUJN: "(1) While the Notary is temporarily dismissed from his position, the Central Supervisory Board proposes a Temporary Notary Official to the Minister. (2) The Minister appoints a Notary who will receive the Notary Protocol from the temporarily dismissed Notary." Referring to Article 80 of the UUJN, it can be interpreted that if a notary is temporarily dismissed, the Regional Supervisory Board proposes a Temporary Notary Official to carry out the duties of the temporarily dismissed notary. However, with the development of the law, in 2014, Law Number 30 of 2014 or the UUJN Amendment was enacted, amending the previous UUJN which stated, "Temporary Notary Official is a person who temporarily serves as a Notary to carry out the duties of a Notary who has died." This change was made to ensure legal certainty, order, and protection and also because the UUJN was no longer in line with legal developments and the needs of society. However, the change in the definition was not accompanied by a change in Article 80 of the UUJN, where the Central Supervisory Board proposes a Temporary Notary Official while the Notary is temporarily dismissed. This leads to inconsistency in the law, as in the UUJN Amendment, the Temporary Notary Official is specifically designated to perform the duties of a deceased notary, but the regulation in Article 80 of the UUJN, where the Central Supervisory Board proposes a Temporary Notary Official while the Notary is temporarily dismissed from his position, remains unchanged
Perlindungan Hak Kekayaan Intelektual Kurniawan, Steven
Jurnal Dinamika Sosial Budaya Vol. 23 No. 2 (2021): Desember (2021)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jdsb.v23i2.3372

Abstract

Sejak awal kemerdekaan bangsa Indonesia telah bertekad untuk mewujudkan suatu masyarakat yang dicita-citakan bersama, yaitu masyarakat yang adil dan makmur, spiritual dan material. Dalam upaya mencapai atau mewujudkan cita-cita tersebut pada akhir abad ke-20 ini terjadi suatu perkembangan kehidupan ditingkat nasional maupun internasional yang berkembang cepat. Terutama di bidang-bidang teknologi informasi, telekomunikasi, transportasi, perekonomian, hukum pada umumnya dan pemberian perlindungan hukum semakin efektif terhadap Hak Kekayaan Intelektual. Pada era modern seperti sekarang ini, sangat mudah untuk mengambil sebuah karya dari orang lain dan menjadikannya milik kita. Perkembangan zaman yang semakin bebas membuat seseroang melakukan sebuah hal tanpa memikirkan akibat dari perbuatannya, maka dibutuhkanlah sebuah hukum yang mengatur tentang perlindungan hak kekayaan intelektual dan juga diperlukan kesadaran dari masyarakat-masyarakat.Hasil penelitan menunjukkan bahwa pengembangan diri terhadap siswa/i sekolah cerdas mandiri batam tergolong baik. Siswa/i sekolah cerdas mandiri memahami tentang pentingnya perlindungan hak kekayaan intelektual dan tata cara mendaftar hak kekayaan intelektual.
Co-Authors Amelia Sri Kusuma Dewi, Amelia Sri Kusuma Riris Rotua Sitorus Sihar Tambun Wisnuwardhani, Diah Aju