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All Journal Evangelikal: Jurnal Teologi Injili dan Pembinaan Warga Jemaat Ilomata International Journal of Tax and Accounting Global Financial Accounting Journal Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Aptekmas : Jurnal Pengabdian Kepada Masyarakat Danum Pambelum: Jurnal Teologi dan Musik Gereja Eirene Jurnal Ilmiah Teologi Media Riset Akuntansi Auditing & Informasi LOGIC : Jurnal Ilmu Komputer dan Pendidikan REI MAI: Jurnal Ilmu Teologi dan Pendidikan Kristen Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Mechanical Engineering and Applied Technology Inovasi Teknologi Masyarakat ICHTUS: Jurnal Teologi dan Pendidikan Kristiani Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Computer & Science Industrial Engineering Journal Paramathetes : Jurnal Teologi dan Pendidikan Kristiani
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Analisis Yuridis Perlindungan Hukum Bagi Akuntan Publik Sebagai Asesor Laporan Keberlanjutan di Indonesia Hendi; Sujono; Sudarto
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.4396

Abstract

Transisi menuju ekonomi hijau telah menggeser paradigma pelaporan korporasi dari sekadar informasi keuangan menjadi informasi keberlanjutan (Environmental, Social, and Governance/ESG). Di Indonesia, kebijakan ini dipertegas melalui POJK No. 51/POJK.03/2017 yang menciptakan kebutuhan mendesak akan verifikasi pihak ketiga oleh Akuntan Publik sebagai asesor laporan keberlanjutan. Namun, perluasan peran ini membawa risiko hukum yang signifikan bagi Akuntan Publik akibat ketidakpastian standar dan potensi kriminalisasi dalam Undang-Undang Nomor 4 Tahun 2023 tentang Pengembangan dan Penguatan Sektor Keuangan (UU P2SK). Penelitian ini menggunakan metode yuridis-normatif dengan pendekatan perundang-undangan dan konseptual untuk menganalisis perlindungan hukum bagi Akuntan Publik. Hasil penelitian menunjukkan adanya kekosongan hukum (legal gap) terkait batasan tanggung jawab profesional dalam asurans non-keuangan. Penulis merumuskan konstruksi hukum ideal (ius constituendum) berupa pengakuan doktrin Safe Harbor, penerapan pembatasan tanggung jawab perdata (liability caps), serta implementasi Restorative Justice dalam penegakan hukum di sektor keuangan. Kepastian hukum ini krusial untuk mencegah fenomena kriminalisasi profesi dan menjamin kredibilitas ekosistem keuangan berkelanjutan di Indonesia.
Comparing Nias Cultural Beliefs and Cyril’s Theological Anthropology Hendi; Lawolo, Aprianus; Sugianto; Elifas, Nadia Bimantoro; Indradjaja, Daniel
Evangelikal: Jurnal Teologi Injili dan Pembinaan Warga Jemaat Vol 10 No 1 (2026): March
Publisher : Sekolah Tinggi Teologi Simpson Ungaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46445/ejti.v10i1.896

Abstract

This study seeks to enhance the quality of discipleship in churches based in Nias by contrasting Cyril of Jerusalem's theological anthropology with Nias' cultural conceptions of body and soul, with a particular emphasis on noso. Using a qualitative literature review, thematic content analysis, and comparative methods from theology, religious studies, anthropology, and missiology, the study identified both similarities and differences between Nias’ culture and Cyril’s theological anthropology. Cyril's framework, characterized by its clarity and bipartite structure, places significant emphasis on the concept of the imago Dei, bodily resurrection, and an eternal soul. In contrast, Nias tradition teaches a complex anthropology comprising multiple elements and a cyclical eschatology. The study concluded that Cyril's theological anthropology exerts a positive influence on Nias Christian discipleship by fortifying Nias spiritual intuitions and providing a more lucid theological framework. Furthermore, it serves as a conduit between Christian theology and Nias traditions, offering a foundation for more effective and contextually sensitive discipleship. This integration of traditional values with universal Christian teachings results in a more profound and culturally relevant faith, and ultimately guides practical discipleship strategies in Nias, thereby promoting both qualitative and quantitative church growth.
Co-Authors Adam Zuyyinal Adib Alvina Averina Bahtiar , Andi Alfian Budi Harsono Delima Ratuponti Desrita Sari Dita Rahmawati Dwi Putri, Nurliana Elifas, Nadia Bimantoro Ervan, Muhamad Gusti Keyandi Fajrin, Alfannisa Gading, Fazri Rahmad Nor Heliza Rahmania Hatta, Heliza Rahmania Hermawan, Jasmine Azzizah Hinadaka, Jon Jusuf Imelda Aprilia Putri Indradjaja, Daniel Jimmy Sabtu Juliawati, Fransiska Lawolo, Aprianus Maulana, Muhammad Ikhsan naldiman Nuzulan, Alan Pananda, Ika Santi Patria, Suci Pramesti, Desinta Ruy, Margareta Samsoni Sari Dewi Sembiring, Wahyu Harry Saputra Sintya Sobari Sudarto Sugianto Sujono Tedia Wati, Masna Winny Yudi Setiawan