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Kolaborasi Ekonomi, Hukum dan Musik: Strategi PkM untuk Penguatan Komunitas Kreatif di Gereja SIB Tanjung Malim Malaysia Nopeline, Nancy; Lumban Gaol, Manatap Berliana; Debora, Debora; Batubara, Junita; Wong, Colleen
TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2025): Trimas: Jurnal Inovasi dan Pengabdian Kepada Masyarakat
Publisher : Indra Institute Research & Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58707/trimas.v5i1.1113

Abstract

This Community Service (PkM) is one of the important pillars in community development and empowerment efforts. Collaboration of Economy, Law, and Music: CSP Strategy for Strengthening Creative Communities at SIB Church Tanjung Malim Malaysia aims to improve the capacity and skills of the church community through an interdisciplinary approach. This service integrates aspects of economy, law, and music arts to create a comprehensive and sustainable program in empowering creative communities. Through a series of trainings, this service seeks to increase community understanding of the socialization of digital financial literacy and financial processing to improve self-competence, personal data protection of consumers as users of online loan services. In addition, this activity also includes music training and choir resonance by finding the power of collective voices that aim to develop the musical talents and skills of community members. Collaboration between economists, legal experts, and professional musicians is at the heart of this approach, creating a strong synergy for community empowerment. The results of this CSP show a significant increase in participants' knowledge and skills in the fields of creative economy, legal awareness, and musical ability. Participants also showed a high interest in applying the knowledge gained to develop their own creative businesses. The program evaluation shows that the integration of these three aspects has successfully created a holistic positive impact, strengthening the creative community at the SIB Church in Tanjung Malim. This PkM highlights the importance of a collaborative and interdisciplinary approach to achieve maximum and sustainable results. This experience can be a model for similar initiatives in other communities, encouraging the development of a creative economy based on legal understanding and musical skill enhancement.
Asset Recovery in Eradication Illicit Enrichment : Indonesia with the United States and South Korea Nainggolan, Jesella Ramayanti; Esther, July; Debora, Debora
Formosa Journal of Science and Technology Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i12.13068

Abstract

This research discusses the importance of asset recovery in combating illicit enrichment in Indonesia, with a comparison to the United States and South Korea. Where the level of illicit enrichment has become crucial in this country. The study's goal is to examine asset recovery laws and practices and pinpoint ways that Indonesia might improve. The method used is a literature study with comparative analysis of regulations and practices in the three countries. The results show that Indonesia faces significant challenges in asset recovery, while the United States and South Korea have more comprehensive legal frameworks. The conclusion of this study recommends strengthening the legal system and passing an asset forfeiture bill to increase the effectiveness of corruption eradication in Indonesia.
Judicial Analysis of Law Enforcement Against Corruption In The Procurement of Goods and Services For Government Interest Siahaan, Yanti Tiara Br; Esther, July; Debora, Debora
Formosa Journal of Science and Technology Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i12.13122

Abstract

This study aims to Corruption in the procurement of goods and services is one of the most common corruption offences, ranking second only to gratuities/bribes. This is based on the World Bank (World Bank), every year more than 10 billion US dollars or around 85 trillion rupiah of the central government budget, both for routine expenditure and development projects, are spent through the procurement of goods and services. The purpose of this study is to find out the effectiveness of legal regulation of corruption offences in the procurement of goods and services for the benefit of the government and to find out to Overcome Obstacles in Law Enforcement of Corruption in the Procurement of Goods and Services for Government Interests so that Corruption Cases Can Decrease. The method used is a qualitative research method with descriptive analysis through legislative, case and conceptual approaches. The result of this research is that the formulation of minimum criminal punishment in Law Number 20 Year 2021 has shortcomings, namely not formulating sentencing guidelines to apply this minimum criminal punishment and efforts to overcome obstacles in law enforcement of corruption in the Procurement of Goods and Services so that the number of cases of Procurement of Goods and Services in the following year can decrease, including The principle of procurement must be carried out in tandem with enforcing integrity and increasing the professionalism of procurement human resources
Implementasi Gugatan Sederhana Perkara di Pengadilan Negeri Siahaan, Lestari; Debora, Debora
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 3, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v3i1.5143

Abstract

Setiap masyarakat memiliki kepentingan yang beragam, yang terkadang dapat menimbulkan konflik, termasuk dalam bentuk sengketa perdata. Hukum perdata di Indoneisa mengatur hubungan antar warga negara, mencakup aspek-aspek seperti perkawinan, kekayaan dan perjanjian. Hukum acara perdata berfungsi untuk menegakkan hukum perdata materil melalui pengadilan, dengan dua jenis badan peradilan yang dikenal yaitu Peradilan Umum dan Peradilan Khusus. Peradilan Umum menangani perkara pidana dan perdata, sedangkan Peradilan Khusus mengadili golongan tertentu. Dalam konteks ini, Peraturan Mahkamah Agung Nomor 2 Tahun 2015 dan perubahannya bertujuan untuk mempercepat penyelesaian gugatan sederhana, dengan ketentuan waktu penyelesaian maksimal 25 hari. Meskipun demikian, masih terdapat tantangan dalam implementasi, seperti beban kerja penggadilan yang tinggi dan komplesitas kasus. Penelitian ini menggunakan metode hukum nomatif dan analisis kualitatif untuk mengeksplorasi proses penyelesaian gugatan sederhana di Pengadilan Negeri, serta faktor-faktor yang menyebabkan keterlambatan. Diharapkan, dengan perhatian dari semua pihak terkait, penyelesaian perkara dapat dilakukan lebih cepat dan efektif, sehingga keadilan dapat tercapai.
PENGARUH FRAUD PENTAGON THEORY DAN FAKTOR LAINNYA YANG MEWAKILI TERHADAP KECURANGAN LAPORAN KEUANGAN Tandy, Jessica Amanda; Debora, Debora
E-Jurnal Akuntansi TSM Vol. 4 No. 3 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i3.2682

Abstract

This research aims to obtain empirical evidence of the influence of factors that can affect fraudulent financial reporting using fraud pentagon. The independent variables used in this research consisting external pressure, effective monitoring, rationalization, capability, arrogance, financial targets, financial stability, and nature of industry. The population of this research are consumer cyclicals dan non-cyclicals listed on the IDX (Indonesia Stock Exchange) during 2020-2022. The sample of this research is selected by using purposive sampling, so that the sample obtained is 177 samples. The data collection method is the quantitative method using secondary data. The analysis technique used is logistic regression analysis with SPSS Version 25.0. The results show that external pressure, effective monitoring, rationalization, and arrogance has an effect on the probability of fraudulent financial reporting. In contrast, capability, financial targets, financial stability, and nature of industry have no impact on fraudulent financial reporting.  
Efforts to Resolve Breach of Contract in Banking Credit Agreements (A Study of Decision No. 4/Pdt.G.S/2024/PN. Trt) Pakpahan, Joel Fredly; Debora, Debora
Journal of Humanities Education Management Accounting and Transportation Vol 2, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/hemat.v2i1.5203

Abstract

The granting of credit by banks to debtors is not solely based on trust but also adheres to the principle of prudence, taking into account the risks and feasibility of the debtor. One crucial step in credit agreements is the application of the 5C principles (Capacity, Capital, Character, Collateral, Condition), aimed at assessing the debtor's ability and suitability to fulfill their obligations. However, in the implementation of credit agreements, defaults or breaches of contract by debtors often occur, whether due to negligence, intentional actions, or force majeure. Defaults may include the debtor's inability to meet their debt obligations as agreed upon. To resolve this issue, two resolution pathways can be taken: litigation through the courts and non-litigation alternatives such as debt restructuring, rescheduling, and payment postponement. In court resolutions, simple lawsuit procedures are one of the methods used to handle default disputes efficiently. The case of default in the credit agreement between PT Bank Rakyat Indonesia and debtors Thamrin Simanjuntak and Riahta Sembiring illustrates the importance of the application of the principle of pacta sunt servanda in contractual agreements, where debtors are obligated to fulfill payment obligations as agreed. In cases of default, debtors are at risk of sanctions in the form of compensation in accordance with applicable legal provisions.
Legal Protection of Personal Data and Micro, Small, and Medium Enterprise (MSME) Data in the People's Business Credit Application Process Gultom, Jeges Imanuelita; Debora, Debora; Sidauruk, Jinner
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 3 (2024): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i3.11495

Abstract

A stable and growing economy is crucial for the advancement of a country, but unemployment remains a significant challenge faced by the government. To address this, the Indonesian government has promoted the development of MSMEs to create job opportunities and support the national economy. Since 2018, the People's Business Credit (KUR) program has been launched to support MSME financing through low-interest funding distributed by banks or financial institutions. This study discusses the legal protection of personal data and MSME data in the KUR application process, as well as the role of regulatory institutions such as the Financial Services Authority (OJK) and the Financial and Development Supervisory Agency (BPKP). The study's findings indicate that, despite the existence of Law No. 27 of 2022 on Personal Data Protection, the protection of MSME data remains suboptimal. More specific regulations are needed to ensure the security and confidentiality of data, thereby preventing misuse by irresponsible parties. In the implementation of KUR, OJK is responsible for maintaining the confidentiality of consumer financial data, while BPKP supervises the distribution of KUR funds through an integrated information system. Strengthening the roles of these institutions is vital to enhance accountability and the protection of MSME data, while also supporting the success of the KUR program in driving national economic growth.
Tindak Pidana Pencucian Uang dalam Perjudian Online : Tantangan Hukum dan Penegakan di Era Digital Simalango, Reza Yolawtry; Situmeang, Imelia Sari; Sihotang, Glen Peprido; Debora, Debora
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.25435

Abstract

Perjudian online telah berkembang pesat seiring dengan kemajuan teknologi dan internet. Aktivitas ini tidak hanya memberikan akses yang lebih mudah bagi masyarakat untuk berjudi, tetapi juga menciptakan peluang bagi pelaku kejahatan untuk melakukan tindak pidana pencucian uang. Dalam konteks perjudian online, uang yang dihasilkan dari transaksi illegal. Tindak pencucian uang adalah bentuk kejahatan dalam sektor perbankan yang berdampak besar dan merugikan. Tindakan ini dapat memberikan efek negatif  yang serius mengenai sistem keuangan dan perekonomian global. Penelitian ini bertujuan untuk mengetahui tentang bagaimana regulasi hukum yang ada di Indonesia mengatur praktik perjudian online dan pencucian uang dan apa saja tantangan yang di hadapi oleh aparat penegak hukum dalam mendeteksi dan menangani kasus pencucian uang yang berasal dari perjudian online.
Law Enforcement Against Bank Account Breach by Hackers in Perspective of Legal Law Ndruru, Donius; Esther, July; Debora, Debora
Jurnal Daulat Hukum Vol 8, No 1 (2025): March 2025
Publisher : Magister of Law, Faculty of Law, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jdh.v8i1.43827

Abstract

The development of information and communication technology has changed the landscape of the financial industry, particularly in digital banking. Despite offering convenience to customers through services such as internet banking and mobile banking, the risk of cybercrime, such as account breaches, is increasing. This research aims to analyse law enforcement against hackers in cases of bank account break-ins in Indonesia. The method used is a normative legal approach, which involves the study of library materials through a statutory and case approach. Data sources include primary, secondary, and tertiary legal materials, which are analysed descriptively to understand relevant legal norms and doctrines. This research found that despite the existence of various laws related to personal data protection and cybercrime, challenges in law enforcement remain, including a lack of public awareness and adequate human resources. In recent years, bank account breaches have become more prevalent, with various modes that are increasingly sophisticated and difficult to detect. Real-life cases, such as the arrest of 35-year-old Palembang-born porters and hacker syndicate member Gerri Harri Wijaya, serve as important examples in highlighting the need to improve customer protection and banking system security. To stop similar atrocities, more public education and awareness is needed. The results of this study are expected to provide insights for the government, law enforcement agencies, and the banking sector in creating a safe environment for digital financial transactions, as well as raising public awareness about the risks of cybercrime.
SISTEM PERADILAN PIDANA DALAM PEMBERANTASAN TINDAK PIDANA PERDAGANGAN MANUSIA DI INDONESIA PADA PENGADILAN NEGERI MEDAN DITINJAU DARI KONSEP KEADILAN Siallagan, Risna Martina; Debora, Debora
Keadilan : Jurnal Fakultas Hukum Universitas Tulang Bawang Vol 23 No 1 (2025): Keadilan
Publisher : Fakultas Hukum Universitas Tulang Bawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37090/keadilan.v23i1.1988

Abstract

Penelitian ini bertujuan untuk menganalisis sistem peradilan pidana dalam pemberantasan tindak pidana perdagangan manusia di Indonesia, khususnya pada Pengadilan Negeri Medan, berdasarkan konsep keadilan. Perdagangan manusia merupakan pelanggaran serius terhadap hak asasi manusia yang masih marak terjadi di Indonesia, dengan korban utama perempuan dan anak-anak. Penelitian ini menggunakan metode kualitatif dengan pendekatan analisis hukum terhadap data primer yang diperoleh melalui wawancara dan dokumen-dokumen resmi. Hasil penelitian menunjukkan bahwa sanksi pidana terhadap pelaku perdagangan manusia yang diatur dalam Undang-Undang Nomor 21 Tahun 2007 membuka peluang terjadinya disparitas hukuman karena adanya batas minimum dan maksimum. Disparitas ini sering kali tidak mencerminkan rasa keadilan, baik bagi korban maupun masyarakat. Selain itu, penegakan hukum yang belum optimal disebabkan oleh berbagai kendala, seperti lemahnya pemahaman masyarakat terhadap hukum, kurangnya kesadaran hukum, dan belum maksimalnya sosialisasi terkait bahaya perdagangan manusia. Kesimpulan penelitian ini menegaskan pentingnya peningkatan efektivitas sistem peradilan pidana, harmonisasi penerapan hukum, serta penguatan kesadaran hukum masyarakat untuk menciptakan keadilan yang lebih merata dalam upaya pemberantasan tindak pidana perdagangan manusia. Kata Kunci: perdagangan manusia, keadilan, sistem peradilan pidana, Pengadilan Negeri Medan
Co-Authors Agung Samudra Anggusti, Martono Araisya, Tristan Noa Arsyadona, Arsyadona Barus, Elfriza Putri Debora Paninsari DESTRIANA, NICKEN DUTA, KHALISHAH Elfrida, Rotua Elisa, Samuel Esther, July Ginting, Putri Lestari Br Gloria, Gloria Gultom, Jeges Imanuelita Haposan Siallagan Harianja, Dame Arta Herlina Manullang Hutabarat, Glory Estefany Janpatar Simamora Junita Batubara, Junita Kahpi, Ashabul Khairat, UL LUMBAN GAOL, MANATAP BERLIANA Mahameru, Erucakra Mare, Chandra P Simare Maulana, Fazar Muslihan, Muslihan Nainggolan, Jesella Nainggolan, Jesella Ramayanti Ndruru, Donius Nopeline, Nancy Pakpahan, Joel Fredly Pakpahan, Katryn NN Pratama, Alexander Yudho Purba, Paska Riando Raden Mohamad Herdian Bhakti Rajagukguk, Elis Yesika Br Refamati Gulo Romualdo Siregar, Boni Halomoan Sahapudi, Syalom Denish Imanuell Sangjik, Lee Siahaan, Lestari Siahaan, Yanti Tiara Br Siallagan, Risna Martina Sidauruk, Jinner Sidauruk, Rizky Sihombing, Sherina Elizabeth Sihombing, Tirani Sihotang, Glen Peprido Silalahi, Teddy Simalango, Reza Yolawtry Simanjuntak, Marta Sonya Apriani Simanungkalit, Irfandy H Simbolon, Absanado Simbolon, Dian Lorenjaya Sipahutar, Pitra Regina Siregar, Putri Eunike Siswoyo Siswoyo Sitanggang, Adira Sitorus, Bethsaidah Putri Situmeang, Imelia Sari SUPRIATNA, DICKY Surjadi, Julisar Susila, Akbar Yudha Sutrisno, Paulina Tambunan, Mika Thensia Tandy, Jessica Amanda U.Z. Mikdar Vontas Alfenny Nahan Wau, Yesdita Rohanita WIJAYA, NOVIA William, Benjamin Frans Wong, Colleen Yoon, Phil Yuliani Yuliani