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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Research in Social Sciences and Technology Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Journal Evidence Of Law PENA LAW: International Journal of Law
Rattanapun, Supot
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Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Juridical Review of Alternative Business Dispute Resolution as a Form of Consumer Rights Protection Hidayat Sumarna, Muhammad; Djunaedi, O.; Rattanapun, Supot
Journal Evidence Of Law Vol. 3 No. 3 (2024): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v3i3.941

Abstract

The settlement of business disputes between consumers and business actors is an increasingly crucial issue along with the increasing complexity of transactions in the digital era and global economy. The purpose of this research is to analyze the role of the Consumer Dispute Resolution Agency (BPSK) in supporting alternative business dispute resolution as an effort to protect consumer rights in Indonesia and analyze the effectiveness of alternative business dispute resolution in protecting consumer rights in Indonesia. The method used in this research is normative juridical research. The results showed that BPSK plays an important role in providing more effective alternative dispute resolution for Indonesian consumers through mediation, conciliation, and arbitration mechanisms that are friendly, fast, and affordable. Through this approach, BPSK supports the protection of consumer rights and encourages fair and responsible business practices among business actors. The effectiveness of alternative business dispute resolution also creates flexible and efficient solutions, addressing consumer justice needs in a cheaper and faster way. Despite some challenges, ADR provides a favorable solution for consumers and businesses in resolving business disputes..
OVERLAPPING MARITIME SECURITY: CHALLENGES AND OPPORTUNITIES FOR INVESTMENT IN INDONESIA'S EXCLUSIVE ECONOMIC ZONE: OVERLAPPING MARITIME SECURITY: CHALLENGES AND OPPORTUNITIES FOR INVESTMENT IN INDONESIA'S EXCLUSIVE ECONOMIC ZONE Dwikora, Buyung; Hasibuan, Fauzie Yusuf; Rattanapun, Supot
PENA LAW: International Journal of Law Vol. 2 No. 2 (2024): September
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penalaw.v2i2.186

Abstract

This study examines the state's responsibility in ensuring investment security within Indonesia's Exclusive Economic Zone (EEZ), analyzing the roles of law enforcement officials and security institutions. The research highlights the importance of a stable regulatory framework and effective maritime security measures to foster a conducive environment for both domestic and foreign investors. It identifies the challenges posed by overlapping authorities among various agencies, which can lead to inconsistent law enforcement and uncertainties that discourage investment. By reviewing relevant laws, regulations, and institutional frameworks, the study emphasizes the need for improved coordination among maritime security agencies, enhanced surveillance technologies, and a comprehensive legal framework. The findings suggest that addressing these challenges will not only protect national interests but also promote investor confidence, unlocking the economic potential of Indonesia's EEZ in sectors such as fisheries, energy, and maritime transportation. Ultimately, this research contributes to a deeper understanding of the intersection between maritime security and investment opportunities, providing valuable insights for policymakers and stakeholders involved in Indonesia's maritime governance.
THE APPLICATION OF DEMOCRATIC PRINCIPLES IN INDONESIA'S ELECTORAL SYSTEM: THE APPLICATION OF DEMOCRATIC PRINCIPLES IN INDONESIA'S ELECTORAL SYSTEM Irawan, Taufik; Suganda, Atma; Rattanapun, Supot
PENA LAW: International Journal of Law Vol. 2 No. 3 (2025): JANUARY
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penalaw.v2i3.200

Abstract

This research examines the application of democratic principles in the General Election system in Indonesia, focusing on aspects of popular sovereignty, equal suffrage, freedom of choice, and transparency and accountability. Based on a normative juridical approach, this research finds that although the Indonesian electoral system has adopted the principle of LUBER JURDIL and is regulated by various regulations that support democracy, its implementation still faces serious challenges. The practices of money politics, identity politics, and the spread of hoaxes still threaten the quality of elections and damage their integrity. This research provides recommendations that election supervision be strengthened, political education be expanded, and law enforcement against election violations be sharpened to improve the quality of democracy in Indonesia.
The Risk Auditing for Accounting Standard Reform Through a Corporate Governance Perspective: A Case Study in Luckin Coffee Cai, Quili; Rattanapun, Supot
Research in Social Sciences and Technology Vol 10 No 2 (2025): Research in Social Sciences and Technology
Publisher : Research in Social Sciences and Technology- OpenED Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46303/ressat.2025.32

Abstract

This study investigates how risk auditing, accounting standards, and corporate governance influence accounting reforms in China's Luckin Coffee. Data were collected through in-depth, semi-structured interviews with 30 audit professionals from nine accounting networks. The gray correlation coefficient technique was used to assess the risks associated with Luckin Coffee, focusing on material misstatements at the financial reporting level. The analysis involved risk evaluation, judgment matrix consistency checks, and gray relational, descriptive, correlation, and content analyses. The findings reveal that: 1) The risk of material misstatement at the financial statement level was R1=0.473, and the risk at the hierarchical level was R2=0.527. 2) The highest audit risk factors, ranked by gray correlation degree, include: 1) Information system risk (0.754), 2) Management fraud risk (0.744), 3) Industry risk (0.733), 4) Revenue recognition (0.729), 5) Sales expenses (0.719), 6) Policy risks (0.719), 7) Supply chain management (0.585), 8) Business model risk (0.581), 9) Regulatory risk (0.546), and 10) Consumer acceptance (0.494). Corporate governance issues identified include: 1) Audit Committee neglect, and 2) Failure of the Nominating and Governance Committee. The study highlights key challenges in accounting standards reform: 1) Lack of effective monitoring, 2) Insufficient external oversight, and 3) Inadequate regulation of innovative retail models. The audit process for new retail business models poses unique regulatory challenges due to differences in distribution channels and customer service. This research contributes to achieving long-term goals of justice, peace, and economic progress.
CHARACTERISTICS AND COMPETENCIES OF DPRD MEMBERS TO SUPPORT GOOD GOVERNANCE IN THE REGION Idris, Kholik; Rattanapun, Supot
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 1 (2024)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i1.2495

Abstract

This paper aims to examine the characteristics and competencies of members of the Regional Representatives Council (DPRD) in supporting good governance in the region. This research uses a normative juridical method with a document study approach as a data collection technique. The main focus of the research is on the characteristics, competencies, and behavioural patterns of DPRD members required to support the principles of good governance, such as transparency, accountability, and community participation. The results show that the ideal DPRD member must have high integrity, good communication skills, and a deep understanding of public policy. In addition, open and inclusive communication patterns and the use of information technology are essential to increase public participation in the legislative process. The findings are expected to provide recommendations for improving the quality of DPRD members in carrying out their functions and encouraging active community participation in public decision-making.
LEGAL PROTECTION OF LAND RIGHTS HOLDERS AGAINST LAND OWNERSHIP DISPUTES Lestari Siang, Indrawati; Hutomo, Putra; Rattanapun, Supot
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 3 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i3.2607

Abstract

This research aims to analyse the legal protection for land rights holders in Indonesia in the face of ownership disputes. Through a normative juridical approach, this research examines the regulation and implementation of legal protection, particularly in terms of land registration and proof of ownership. The findings show that legal protection has not been optimal due to limitations in the implementation of regulations, unclear administrative procedures, and low effectiveness of dispute resolution mechanisms. Reforms in the land registration system and the strengthening of related institutions are expected to improve legal certainty for land rights holders. This research contributes to the development of agrarian law with a focus on the protection of land ownership rights to ensure justice and legal certainty.
THE POLITICAL ROLE OF CRIMINAL LAW IN SHAPING COUNTER-TERRORISM POLICY IN INDONESIA Patria, Widya Nusa; Shodiq, Md.; Rattanapun, Supot
PENA LAW: International Journal of Law Vol. 3 No. 1 (2025): May
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penalaw.v3i1.222

Abstract

The politics of criminal law has a strategic role in shaping counter-terrorism policy in Indonesia, especially after the increasing threat of global and domestic terrorism. Through Law Number 5/2018, the state adopts a more repressive criminal law approach by expanding the definition of terrorism crimes and giving greater authority to security forces. This research aims to analyze the role of criminal law politics in the process of counter-terrorism policy formation, as well as evaluate its suitability with the principles of justice and the rule of law. By using a normative juridical approach and qualitative analysis of legislation, doctrine, and the dynamics of policy formation, this research finds that counter-terrorism policies in Indonesia still tend to favor the security paradigm over the protection of human rights. The politics of Indonesian criminal law has not fully demonstrated alignment with substantive justice, due to weak accountability mechanisms and limited space for public participation in policy formulation. This research provides a theoretical contribution in expanding the understanding of the relationship between political power and criminal law, as well as encouraging policy reforms that are more democratic, proportional, and based on human rights values.
Application of Agent-Based Model in Financial Risk Assessment: A New Perspective in Risk Management Rudi Alhempi, Raden; Rattanapun, Supot
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 4 No. 1 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v4i1.3475

Abstract

Financial risk management plays a crucial role in ensuring the stability and resilience of financial markets. Traditional models, such as Value at Risk (VaR) and Monte Carlo simulations, have been widely used to assess risks; however, they often fail to account for complex, dynamic interactions between market participants. This paper explores the application of Agent-Based Models (ABMs) as an innovative approach to financial risk assessment. ABMs simulate the interactions between heterogeneous agents, such as investors, banks, and regulators, providing a more realistic representation of financial systems. The study highlights the strengths of ABMs in capturing systemic risks, non-linear dynamics, and emergent phenomena like market crashes, herd behavior, and contagion. The results demonstrate that ABMs can enhance the understanding of financial risk by modeling individual behaviors and their impact on market stability. Through simulation experiments, the paper shows how ABMs can complement traditional risk management tools by providing deeper insights into the systemic nature of financial crises. The findings suggest that ABMs offer valuable advantages over conventional models, particularly in assessing market volatility and the resilience of financial institutions. This research contributes to the growing body of literature advocating for the integration of ABMs into financial risk management frameworks.
EMPLOYEE PERFORMANCE OF HUNAN POWER COMPANY VIA COMPETENCY MODEL QiZhou, Long; Tungsawat, Suwatana; Rattanapun, Supot
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.13290

Abstract

With the rapid development of information technology and the arrival of the knowledge economy era, competition among enterprises is becoming increasingly fierce. To gain better development opportunities and advantages, more and more enterprises realize that a solid human resource base must be ensured for sustainable and stable development. The current performance management system of Chinese power enterprises has simple and rough assessment contents, which do not consider the differences in employee performance achievement as knowledge carriers, cannot fully motivate employees' productivity and creativity, and cannot ensure the achievement of company strategic goals. Based on the theory of competency model, this study constructs a competency model for power company employees based on the situation, deconstructing employees' competency into three dimensions: core ability, professional ability, and leadership ability. Through a questionnaire survey of 398 employees of Hunan Power Company, this study analyzes the impact of the above three dimensions on employee performance.
Enhancing the Character and Readability of Mission Statements in IT Startups: Implications for Stakeholder Communication and Sustainable Business Growth Rattanapun, Supot; Thaweedech, Thikamporn; White, Alan Robert
Research in Social Sciences and Technology Vol 10 No 3 (2025): Research in Social Sciences and Technology
Publisher : Research in Social Sciences and Technology- OpenED Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46303/ressat.2025.35

Abstract

The mission statement connects vision and operations. It supports communication between organizations and stakeholders. Readability of the mission statement is important for business communication. This research examines the characteristics of mission statements. The study analyzes the readability of mission statements from several technology startup companies. The research uses Gunning’s Fog Index with data from 18 Thai technology companies listed on the Market for Alternative Investment (MAI). Counting methods are applied in the data collection and analysis process. The statistics used include frequency, percentage, mean, standard deviation, and Gunning’s Fog Index (GFI). The findings show that most mission statements contain fewer than 250 words and consist of 3 to 4 sentences. The readability level ranges from acceptable to ideal. Most readers rate the mission statements as optimal at 38.89 percent and acceptable at 33.33 percent. These two groups of businesses succeed in interacting with stakeholders to create mutual business value. Only 11.11 percent of the businesses receive ratings in the difficult category and should revise the goal statement. To support long-term growth, technology startups should prepare mission statements that show readiness in terms of customer perspectives, internal operations, financial performance, and learning and development. These findings may be useful for both businesses and stakeholders. The study is relevant to the technology industry and other sectors. The contribution to sustainable development goals remains important for economic growth and cooperation.
Co-Authors Cai, Quili Dini Lestari, Dini Djunaedi, O. Dwikora, Buyung Hasibuan, Fauzie Yusuf Hendro Tri Widodo, Gatut Hidayat Sumarna, Muhammad Hutomo, Putra Idris, Kholik Irawan, Taufik Lestari Siang, Indrawati Marryana, Suci Patria, Widya Nusa QiZhou, Long Raden Rudi Alhempi Satria Afigiatan, Arbina Shodiq, Md. Suganda, Atma Thaweedech, Thikamporn Tungsawat, Suwatana White, Alan Robert