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Subadriyah, Subadriyah
Fakultas Ekonomi Dan Bisnis Universitas Islam Nahdlatul Ulama Jepara
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A Comparative Study Of The Indonesian Supreme Court's Decision and International Agreements on E-Commerce Subadriyah, Subadriyah; Arum Widiastuti
Jurnal Jurisprudence Vol. 15 No. 1 (2025): Vol. 15, No. 1, June 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jurisprudence.v15i1.9990

Abstract

ABSTRACT Purpose of the Study: This research aims to analyze the relevance of Indonesia’s domestic regulations in governing e-commerce transactions, especially in the context of interstate taxation as well as evaluate how far these regulations are in line with international legal principles such as those regulated by United Nations Convention on the Use of Electronic Communications in International Contracts (UNECIC) and World Trade Organization (WTO). Methodology: This research utilized the normative juridical method with a legal comparison approach and a case approach on the Decision of the Supreme Court No. 1305/B/PK/PJK/2015. The data were qualitatively analyzed to identify regulatory gaps and suggest legal recommendations. Results: Research found that even though domestic regulations have regulated the e-commerce taxation aspect, there are still weaknesses in answering global challenges, such as server jurisdiction, the mechanism of resolving interstate disputes, as well as the protection of digital consumers. Supreme Court decisions have become a crucial foundation but have not fully referred to international standards. Applications of this Study: The results of this research can be used by policymakers, academicians, and legal practitioners as a basis for formulating more adaptive e-commerce regulations that are harmonious with international standards which support Indonesia’s digital economic ecosystem. Novelty/Originality of this Study: This research offers a constructive approach in bridging the gap between national regulations and international policies, as well as offering a scientific contribution through the integration of global principles into the domestic legal framework of e-commerce in Indonesia. Keywords: e-commerce, court decisions, international agreements, Indonesia.   ABSTRAK Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis relevansi peraturan perundang-undangan di Indonesia dalam mengatur transaksi perdagangan elektronik, khususnya dalam konteks perpajakan antarnegara, serta mengevaluasi sejauh mana peraturan perundang-undangan tersebut sejalan dengan prinsip-prinsip hukum internasional seperti yang diatur dalam Konvensi Perserikatan Bangsa-Bangsa tentang Penggunaan Komunikasi Elektronik dalam Kontrak Internasional (UNECIC) dan Organisasi Perdagangan Dunia (WTO). Metodologi: Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perbandingan hukum dan pendekatan kasus atas Putusan Mahkamah Agung No. 1305/B/PK/PJK/2015. Data dianalisis secara kualitatif untuk mengidentifikasi celah hukum dan memberikan rekomendasi hukum. Hasil: Penelitian menemukan bahwa meskipun peraturan perundang-undangan di Indonesia telah mengatur aspek perpajakan perdagangan elektronik, masih terdapat kelemahan dalam menjawab tantangan global, seperti yurisdiksi server, mekanisme penyelesaian sengketa antarnegara, serta perlindungan konsumen digital. Putusan Mahkamah Agung telah menjadi landasan krusial, namun belum sepenuhnya mengacu pada standar internasional. Aplikasi Studi Ini: Hasil penelitian ini dapat digunakan oleh para pembuat kebijakan, akademisi, dan praktisi hukum sebagai dasar untuk merumuskan regulasi e-commerce yang lebih adaptif dan selaras dengan standar internasional yang mendukung ekosistem ekonomi digital Indonesia. Kebaruan/Orisinalitas Studi Ini: Penelitian ini menawarkan pendekatan konstruktif dalam menjembatani kesenjangan antara regulasi nasional dan kebijakan internasional, serta memberikan kontribusi ilmiah melalui integrasi prinsip-prinsip global ke dalam kerangka hukum domestik e-commerce di Indonesia. Kata Kunci: e-commerce, putusan pengadilan, perjanjian internasional, Indonesia
THE INFLUENCE OF COMPANY SIZE, LEVERAGE, PROFITABILITY, PUBLIC SHARE OWNERSHIP, BOARD OF COMMISSIONERS SIZE, AND AUDIT COMMITTEE SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Salsabila, Salma; Subadriyah, Subadriyah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2962

Abstract

Introduction: This investigation aims to determine the effect of company size, leverage, profitability, public share ownership, board size, and governance audit size on the corporate social responsibility disclosure committee. Methods: This study uses multiple linear regression analysis methods. Results: The findings indicate that a company's size or leverage does not significantly impact CSR disclosure. On the other hand, CSR disclosure was positively and significantly affected by profitability and the size of the board of commissioners. In contrast, profitability and the size of the board of commissioners proved to have a positive and significant effect on CSR disclosure. However, public share ownership and audit committee size did not show a significant impact. The conclusion of this study confirms the importance of profitability and board size in encouraging CSR disclosure, while other factors do not contribute significantly. Keywords : Corporate Social Responsibility, company size, leverage, and profitability.
Kesiapan Implementasi SAK EMKM Pada UMKM Di Jepara (Studi Kasus di UMKM Safila Collection dan Fizaria Hijab) Aliyah, Siti; Safitri, Difi; Subadriyah, Subadriyah
Jurnal Rekognisi Akuntansi Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v7i1.562

Abstract

This study aims to find out how far MSME actors are in implementing the preparation of financial statements based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). Researchers also want to know the factors that cause SAK EMKM-based financial statements not being prepared for MSME. This study uses a descriptive qualitative data analysis method. The data in this study were obtained from secondary data and primary data. Data collection techniques using the triangulation method (interviews and documentation). The results of the research and discussion that have been presented can be concluded that the Safila Collection UMKM have not prepared SAK EMKM-based financial statements at all which can be proven by not finding the preparation of balance sheets, profit and loss reports, and notes to financial statements. Whereas the Fizaria Hijab MSMEs have implemented SAK EMKM-based financial reports as evidenced by the preparation of balance sheets, profit and loss reports, and reports on changes in capital, but have not compiled notes on the financial statements in their business.
Co-Authors Aan Zainul Anwar Aida Nahar Ali Ali Ali Ali Ali Sofwan Amelia, Fifi Aminnudin, Moch. Andre Anggriawan Anita Dwi Puspitasari Anita Rahayuningsih Annisa Windie Widyawati Arum Widiastuti Dewi Safitri Farida Hidayah Fatchur Rohman Fatchur Rohman Febriyani, Vivi Fitriya Mufidah Ghea Norma Gupita Ismi Tri Rahayu Izzatur Rohmatun Na’imah Jumaiyah, Jumaiyah Kausar , Alfin Khoirul Anwar Laila Hidayatun Najjah Lailatul Khafiza Leni Sofiyani Lu’luatuwwafiroh Mahmudatus Sa'diyah Mahmudatus Sa'diyah Mahmudatus Sa’diyah MIFTAKHUL JANNAH Moch Aminudin Much Imron Muh Kusnan Hamid Muhammad Khairul Hakim Mukaromah Mukaromah Murniati . Murniati Murniati Murniati, Murniati Nina Sofiana Ningsih, Indah Aprilia Nofi Haryanti Norotus Sa'diyah Nurunniyah, Ifa Rahayuningsih, Sinta Ratu Ayu Dara Kusuma Arum Surya Putri Richo Anwar Fahrudin Sa'diyah, Mahmudatus Safana Aulia Amri Safitri, Difi Salsabila, Salma Siska Alfiani Siti Aliyah Siti Aliyah Siti Aliyah Solikhul Hidayat Susanto, Wanda Amelia Zahwa Amelia Frishella Zihanna Syafinatun Nayyiroh