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All Journal Accounting Analysis Journal Hakim: Jurnal Ilmu Hukum dan Sosial
Adila, Arina
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Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The Determinants of Human Resource Disclosures in ASEAN Adila, Arina; Wahyuningrum, Indah Fajarini Sri
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44515

Abstract

This paper aims to determine the level of Human Resource Disclosure (HRD) in ASEAN and to examine the impact of firm size, firm age, auditor type, profitability, board size, and gender on HRD. The population of this study was banking companies listed on the Indonesian Stock Exchange (IDX), Philippines Stock Exchange (PSE), The Stock Exchange of Thailand (SET), Bursa Malaysia (Bursa), and Singapore Exchange (SGX) in 2018. The purposive sampling method was used in this study so that obtained 77 banking companies. Multiple linear regression with SPSS 21 was used in this study. The results showed that the mean level of human resource disclosure in ASEAN was 77%. Independent variables of firm size and auditor type have significant and positive influences on HRD. Board size has a negative and significant influence on HRD while firm age, profitability, and gender have insignificant effects. The summaries of this research are the mean level of HRD classified in high. Firm size, auditor type, and board size have significant effects on HRD while firm age, profitability, and gender have insignificant effects. The Absence of HRD level research in ASEAN countries makes this research important to study. Keywords: Human Resource Disclosure; Firm Size; Firm Age; Auditor Type; Profitability; Board Size; Gender
The Determinants of Human Resource Disclosures in ASEAN Adila, Arina; Wahyuningrum, Indah Fajarini Sri
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44515

Abstract

This paper aims to determine the level of Human Resource Disclosure (HRD) in ASEAN and to examine the impact of firm size, firm age, auditor type, profitability, board size, and gender on HRD. The population of this study was banking companies listed on the Indonesian Stock Exchange (IDX), Philippines Stock Exchange (PSE), The Stock Exchange of Thailand (SET), Bursa Malaysia (Bursa), and Singapore Exchange (SGX) in 2018. The purposive sampling method was used in this study so that obtained 77 banking companies. Multiple linear regression with SPSS 21 was used in this study. The results showed that the mean level of human resource disclosure in ASEAN was 77%. Independent variables of firm size and auditor type have significant and positive influences on HRD. Board size has a negative and significant influence on HRD while firm age, profitability, and gender have insignificant effects. The summaries of this research are the mean level of HRD classified in high. Firm size, auditor type, and board size have significant effects on HRD while firm age, profitability, and gender have insignificant effects. The Absence of HRD level research in ASEAN countries makes this research important to study. Keywords: Human Resource Disclosure; Firm Size; Firm Age; Auditor Type; Profitability; Board Size; Gender
Implementation of Customary Law in Land Dispute Resolution in Indigenous Law Communities Adila, Arina; Alexandra, Sallie
Hakim: Jurnal Ilmu Hukum dan Sosial Vol. 3 No. 1 (2025): HAKIM: Jurnal Ilmu Hukum dan Sosial
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/hakim.v3i1.2296

Abstract

Land disputes within indigenous law communities remain a complex and evolving issue in Indonesia. Although customary law is recognized within the national legal framework, its implementation continues to face various challenges, including limited formal recognition and overlapping agrarian regulations. This study aims to analyze the effectiveness of customary law in resolving land disputes, compare it with national litigation mechanisms, and identify factors influencing its application. Employing both empirical and normative legal approaches, this research utilizes in-depth interviews, observations, and legal document analysis. The study sample includes customary leaders, agrarian officials, law enforcement officers, and disputing community members. Findings indicate that 75% of the 100 land dispute cases examined were successfully resolved through customary mechanisms, whereas only 30% of cases reached resolution through national litigation. Additionally, the average time required for dispute resolution under customary law was approximately four months, significantly shorter than the three to five years typically needed for litigation. Key factors supporting the effectiveness of customary law include the flexibility of deliberative mechanisms, high community compliance, and a restorative justice approach. However, the implementation of customary law still faces challenges regarding legal legitimacy, external interventions, and the lack of regulatory support to accommodate indigenous dispute resolution mechanisms. Therefore, more inclusive policies are needed to integrate customary law into the national legal system, creating a more effective and equitable dispute resolution framework
Co-Authors Alexandra, Sallie Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri