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All Journal Yustisia Students´ Journal of Accounting and Banking PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) Sriwijaya Law Review Jurnal Ilmiah Hukum LEGALITY Hasanuddin Law Review International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Abdiraja Indonesian Journal of International Law Jurnal Dedikasi Hukum Hang Tuah Law Journal Jurnal Hukum, Politik dan Ilmu Sosial (JHPIS) Human Rights in The Global South (HRGS) Tirtayasa Journal of International Law Doktrin: Jurnal Dunia Ilmu Hukum dan Politik Warkat Journal of International Islamic Law, Human Right and Public Policy Dialogia Iuridica
Rachma Indriyani
Fakultas Hukum Universitas Sebelas Maret
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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ANALISIS DETERMINAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2011–2014 Rachma Indriyani, 12.05.52.0030; Puspitasari, Elen
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

This research aims to examine the influence of geographic diversification, audit tenure, audit firm size, institutional ownership, managerial ownership, firm size, leverage and profitability towards earnings management in manufacturingcompnies. Earnings management measured by discretionary accruals, which is counted using modified Jones model. This study uses documentary method from ICMD and annual reports of manufacture companies. Logistic regression technique is used for the data analysis.This study utilizes data from manufacturing companies listed at Bursa Efek Indonesia (BEI) in 2011 until 2014. The result of this study indicates audit tenure, audit firm size and profitability have significant influence in earnings management. Higher geographic diversification and institutional ownership might decrease earnings management. Meanwhile, geographic diversification, institutional ownership, managerial ownership, firm size,and leverage don’t have significant influence to earnings management. is research aims to examine the influence of geographic diversification, audit tenure, audit firm size, institutional ownership, managerial ownership, firm size, leverage and profitability towards earnings management in manufacturingcompnies. Earnings management measured by discretionary accruals, which is counted using modified Jones model. This study uses documentary method from ICMD and annual reports of manufacture companies. Logistic regression technique is used for the data analysis.This study utilizes data from manufacturing companies listed at Bursa Efek Indonesia (BEI) in 2011 until 2014. The result of this study indicates audit tenure, audit firm size and profitability have significant influence in earnings management. Higher geographic diversification and institutional ownership might decrease earnings management. Meanwhile, geographic diversification, institutional ownership, managerial ownership, firm size,and leverage don’t have significant influence to earnings management. Keywords: Earnings Management, Geographic Diversification, Audit Tenure, Audit Firm Size, Institutional Ownership, Managerial Ownership, Firm Size, Leverage, Profitability
ANALISIS DETERMINAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2011–2014 Rachma Indriyani, 12.05.52.0030; Puspitasari, Elen
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research aims to examine the influence of geographic diversification, audit tenure, audit firm size, institutional ownership, managerial ownership, firm size, leverage and profitability towards earnings management in manufacturingcompnies. Earnings management measured by discretionary accruals, which is counted using modified Jones model. This study uses documentary method from ICMD and annual reports of manufacture companies. Logistic regression technique is used for the data analysis.This study utilizes data from manufacturing companies listed at Bursa Efek Indonesia (BEI) in 2011 until 2014. The result of this study indicates audit tenure, audit firm size and profitability have significant influence in earnings management. Higher geographic diversification and institutional ownership might decrease earnings management. Meanwhile, geographic diversification, institutional ownership, managerial ownership, firm size,and leverage don’t have significant influence to earnings management. is research aims to examine the influence of geographic diversification, audit tenure, audit firm size, institutional ownership, managerial ownership, firm size, leverage and profitability towards earnings management in manufacturingcompnies. Earnings management measured by discretionary accruals, which is counted using modified Jones model. This study uses documentary method from ICMD and annual reports of manufacture companies. Logistic regression technique is used for the data analysis.This study utilizes data from manufacturing companies listed at Bursa Efek Indonesia (BEI) in 2011 until 2014. The result of this study indicates audit tenure, audit firm size and profitability have significant influence in earnings management. Higher geographic diversification and institutional ownership might decrease earnings management. Meanwhile, geographic diversification, institutional ownership, managerial ownership, firm size,and leverage don’t have significant influence to earnings management. Keywords: Earnings Management, Geographic Diversification, Audit Tenure, Audit Firm Size, Institutional Ownership, Managerial Ownership, Firm Size, Leverage, Profitability
Fishing Quota and International Obligation: Why Has Indonesia been Indicated as a Non-Compliant State Indriyani, Rachma; Rahim, Asmar Abdul; Azmi, Ruzita
Hasanuddin Law Review VOLUME 7 ISSUE 2, AUGUST 2021
Publisher : Faculty of Law, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/halrev.v7i2.2841

Abstract

Indonesia committed to conserving the tuna resources by participating in some RFMOs. From all regional organizations where Indonesia has been joined, the CCSBT is the unique one, due to it governs a single tuna species, which is called Southern Bluefin Tuna. This kind of tuna is essential for Indonesia because it is the world’s most expensive tuna and SBT migrates through Indonesian fisheries management zones and goes even further within the territorial waters, where the SBT spawning area is located. This natural characteristic distinguishes Indonesia from other Parties to CCSBT. Nevertheless, the Country has been dealing with its obligation to comply with national quota allocation. For some fishing season periods, the CCSBT indicated Indonesia as a non-compliant. By applying the qualitative approach, this study considers how Indonesia’s non-compliance has been addressed in fishing for shared fish stocks. The data collection was conducted through semi-structured interviews and legal analysis of law and policy instruments. This method leads the elaboration to reveal domestic factors affecting non-compliance by Indonesia. This study argues, the fisheries legislation should consider the provision concerning fishing for resources under quota system, hence, it will provide sufficient legal base to take enforcement measures towards non-compliance with fishing quota. 
LOSS AND DAMAGE DUE TO CLIMATE CHANGE IN INDONESIA: AN OVERVIEW OF THE ASEAN COOPERATION ADAPTING TO GLOBAL WARMING Sari, Diah Apriani Atika; Indriyani, Rachma
Indonesian Journal of International Law
Publisher : UI Scholars Hub

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Abstract

Climate change is already causing significant loss and damage, and this issue has only become more urgent. Indonesia as the biggest archipelagic state in the world has faced great challenge of loss and damage due to climate change. Moreover, Southeast Asia is highly vulnerable to climate change as a large proportion of the population and economic activity is concentrated along coastlines; the region is heavily reliant on agriculture for livelihoods; there is a high dependence on natural resources and forestry; and the level of extreme poverty remains high. Vulnerability differs between South East Asia’s countries, however they are not immune from the occurrence of bad impacts. For that reason, regional cooperation is essential to cope with climate change and its impacts. The United Nations Framework Convention on Climate Change (UNFCCC) has stated loss and damage as the actual and/or potential manifestation of impacts associated with climate change in developing countries that negatively affect human and natural systems. Future loss and damage is potentially of unimaginable magnitude. These associated loss and damage now require new approaches that must also consider the challenge of addressing non-economic losses. In 2009, an ASEAN Climate Change Initiative (ACCI) was created to enhance coordination and cooperation in addressing climate change. This article will presents an overview of strategy and mechanism on ACCI as loss and damage response, furthermore, what kind of prospect can be taken by Indonesia. Therefore, it will analyze how such regional cooperation are made possible to be a panacea for climate change problem.
The shared fish stocks conservation: revisiting the unconnected enforcement Rachma Indriyani; Asmar Binti Abdul Rahim; Ruzita Binti Azmi
Legality : Jurnal Ilmiah Hukum Vol. 29 No. 1 (2021): March
Publisher : Faculty of Law, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/ljih.v29i1.15071

Abstract

“There is plenty of other fish in the sea," goes the old cliché as many stocks have been overfished by industrial fisheries, that the over-activity made some fish species in danger. The scope of this paper covers the enforcement issue of Southern Bluefin Tuna (SBT) as endangered fish species. Taking Indonesia, New Zealand, and Australia as member States who catch SBT, this paper is a conceptual study using content analysis aiming to review how these three-member States officially treat SBT stocks. Based on the discussion, it found that since the shared characteristic of SBT, in areas beyond national jurisdiction it might create regulatory gaps. While international provisions have been entered into force in respect of endangered fish stocks in high seas areas, however, a lacuna remained in which the law cannot reach the national fishing area. This situation may lead to a discrepancy framework at the national level. Therefore, this paper argues that connectivity is crucial to link enforcement among relevant States with the real interest. In this context, the enforcement must consider the movement path of SBT from a coastal State (the spawning ground), the flag State (the fishing vessel), and the Port State (the place to land SBT).
Legal Protection for Urban Online-Transportation-Users’ Personal Data Disclosure in the Age of Digital Technology Kukuh Tejomurti; Hernawan Hadi; Moch Najib Imanullah; Rachma Indriyani
PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) Vol 5, No 3 (2018): PADJADJARAN JURNAL ILMU HUKUM (JOURNAL OF LAW)
Publisher : Faculty of Law, Universitas Padjadjaran

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Abstract

This study aims to describe the protection of personal data of online transportation customer from the perspective of legal protection for privacy. Although online transportation services enable users to travel with low-cost easily, they also pose new challenges. The challenges include the absence of standards of protection for both passengers and drivers, especially the protection of the user’s privacy rights. The issue of personal data protection and the privacy rights has arisen after some drivers intimidate their customers because thecustomers give bad ratings that the drivers do not desire. The types of intimidation are, among others, determining the work time, travel route, housecondition, workplacecondition, etc. Criminal individuals can expose all weaknesses in customers’ personal data protectionto commit acts of crime. In addition, the users’ personal data can be transferred to other parties outside the jurisdiction of Indonesian law. This study uses normative legal research with prescriptive character. The legal approach used in this study is the conceptual and the regulatory approaches. The results show that, until now, there is no guarantee of the protection of privacy rights for online transportation users. The consumers’ efforts to make legal remedies for compensation claims also face problems due to the existence of standard clauses in the provisions of the privacy policy.Perlindungan Hukum terhadap Pengguna Transportasi Daring terhadap Keamanan Privasi Data Pribadi DigitalAbstrakArtikel ini meneliti tentang bagaimana pemetaan keamanan data pribadi digital pelanggan moda transportasi online di Indonesia dalam perspektif perlindungan hukum atas privasi. Meski layanan moda transportasi online memudahkan pengguna untuk bepergian dengan tawaran tarif murah, namun moda transportasi daring  berbasis aplikasi juga menimbulkan tantangan baru, yaitu belum adanya standar keamanan baik bagi penumpang maupun driver moda transportasi berbasis online, khususnya keamanan hak atas privasi data pribadi digital. Persoalan keamanan data pribadi sudah muncul mulai dari pelanggan yang diintimidasi oleh driver karena memberikan penilaian buruk, sms atau chat whatsapp yang tidak dikehendaki dari driver atau pihak ketiga lainnya, sampai pada mendeterminasi waktu berangkat kerja, rute perjalanan, kondisi rumah, kondisi tempat kerja. Semua kelemahan keamanan data pribadi pelanggan dapat dimanfaatkan oleh oknum kriminal untuk melakukan aksi kejahatan, bahkan penjualan data-data penting yang bersifat pribadi itu ke pihak lain. Hasil penelitian menunjukan bahwa sampai saat ini belum ada jaminan keamanan perlindungan hak atas privasi bagi pengguna transportasi daring dan upaya pengguna sebagai konsumen dalam melakukan upaya hukum gugatan ganti rugi juga menghadapi persoalan karena adanya standar klausula baku pada ketentuan kebijakan privasiDOI: https://doi.org/10.22304/pjih.v5n3.a5
The Establishing Paradigm of Dominus Litis Principle in Indonesian Administrative Justice Soehartono Soehartono; Kukuh Tejomurti; Arsyad Aldyan; Rachma Indriyani
Sriwijaya Law Review Volume 5 Issue 1, January 2021
Publisher : Faculty of Law, Sriwijaya University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28946/slrev.Vol5.Iss1.877.pp42-55

Abstract

This study aimed to analyse a shifting paradigm of Dominus Litis (judge activeness) in the Indonesian state administrative justice. This principle emphasises that judges expand the paradigm that judges are not limited to being used in processes regulated in law. However, judges need to actively develop the paradigm to make legal discoveries oriented towards substantive justice and expand the paradigm from merely resolving disputes positivistically to resolving conflicts with paradigms. Legal realism and sociological jurisprudence to create substantive justice. This paper uses the normative research method, with a statutory approach and case approach by analysing two decisions of state administrative court judges. The result showed that Dominus Litis in the dispute's accomplishment is not limited to the implementation of juridical-legal positivism factors, but on how judges use their mindset to provide ideal decisions and conduct legal reasoning use socio-legal and socio-cultural paradigms. The development of demands for justice has also experienced a paradigm shift of justice. It requires the principle of an active judge who always follows developments in public policy, such as the principle of sustainable development related to environmental and natural resource issues, and finding the legal material truth.
Law Enforcement Against Unreported Fishing: What Does Beyond the Catch Record? Rachma Indriyani; Asmar Abdul Rahim; Ruzita Azmi
Sriwijaya Law Review Volume 6 Issue 1, January 2022
Publisher : Faculty of Law, Sriwijaya University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28946/slrev.Vol6.Iss1.1032.pp189-204

Abstract

Transparency is significant in highly migratory fisheries. The reliability of the catch data is essential for decisions of internationally agreed targets. Nevertheless, the data accuracy will much depend on each state's performance. Focusing on unreported catches of migratory fish, this study highlights the Thunnus Macoyyi (Southern Bluefin Tuna) fishing in Indonesia, as this fish species had experienced for being the limelight of unreported fishing allegations. The main objective is to reveal what are the difficulties that Indonesia is facing on its responsibility to maintain the accuracy of the catch record. Accordingly, the study examines two points by applying the pure legal method and doctrinal approach. Firstly, the international legal framework towards unreported fishing by analysing three main instruments such as the UNCLOS 1982, the UNFSA 1995, and the CCSBT policies. Secondly, it examines Indonesia law enforcement as a State party of regional fisheries organisation. It argues that the international authority could not be completely extended to a State's domestic fishing area. Thus, it gives more discretion to the national law to enforce compliance. Lesson learned from the case study of Indonesia's southern bluefin tuna contributes to unreported fishing literature and allows us to expose the legal gap remained in managing highly migratory fish stocks.
Appraising The Law of Wills in A Contract Emad Mohammad Al Amaren; Rachma Indriyani
Hang Tuah Law Journal VOLUME 3 ISSUE 1, APRIL 2019
Publisher : Fakultas Hukum Universitas Hang Tuah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/htlj.v3i1.202

Abstract

Contracts play a significant role in both economic and commercial transactions, whether internal contract within a national legal system of a State or contract with international nature due to there is more than one legal system would be involved. As a tool that runs international trade and a means of economic exchanges across the border, it can not be denied that many practitioners have high stakes and interest through a contract. The internationality of the contract may impose its subordination to a law other than the law of the judge, and may be subjected to the international substantive rules represented in the most common rules of international law or common principles of international trade rules. Therefore, the definition of the concept of an international contract is a critical issue for the consequences of this limitation. This study reckons the appraisal between domestic and international contract is crucial to do as well as the role of the will in internationalizing the contract.
Peningkatan Kesadaran Masyarakat Desa Gondosuli-Kabupaten Karanganyar terhadap Pengelolaan Lingkungan sebagai Upaya Pengurangan Resiko Bencana Anang setiyawan; Sri Lestari Rahayu; Sasmini; Ayub Torry Satriyo Kusumo; Emmy Latifah; Erna Dyah Kusumawati; Rachma Indriyani; Anugrah Adiastuti; Siti Muslimah; Diah Apriani Atika Sari
Jurnal Dedikasi Hukum Vol. 3 No. 2 (2023): August 2023
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jdh.v3i2.28438

Abstract

Pertumbuhan dan pengembangan daerah wisata diberbagai wilayah sebagai penggerak perkonomian suatu daerah berbanding lurus dengan resiko bencana yang akan dihadapi jika tidak dikelola dengan baik. Desa Gondosuli, Kecamatan Tawangmangu memiliki potensi wisata alam yang menarik sebagai tujuan investasi berbagai pihak, namun masalahnya adalah pembangunan objek wisata, sarana prasarana pendukung dan pemukiman diwilayah ini terkesan tidak memperhatikan karakteristik geografis, selain itu, menurut data kebencanaan menunjukkan bahwa wilayah desa wisata Gondosuli memiliki tingkat kerentanan bencana tanah longsor yang tinggi. Metode yang dilakukan adalah dengan melakukan peningkatan pengetahuan melalui diseminasi dan pelatihan mitigasi bencana alam berbasis komunitas yang bertujuan untuk meningkatkan kesadaran masyarakat dan pemerintah desa terhadap bencana dengan melibatkan Akademisi, BPBD Karanganyar, Perangkat Desa serta Masyarakat Desa Gondosuli. Program pengabdian ini mampu meningkatkan kesadaran akan karakteristik wilayah yang rentan bencana sekaligus berhasil membentuk komunitas tanggap bencana berbasis masyarakat desa Gondosuli.   Abstract Increasing Community Awareness of Gondosuli Village-Karanganyar Regency towards Environmental Management as an Effort to Reducing Disaster Risk. The growth and development of tourist areas in various regions, as an economic driver for an area, are directly proportional to the disaster risks that will be faced if not managed properly. Gondosuli Village, Tawangmangu Sub-district, has attractive natural tourism potential as an investment destination for various parties. However, the issue lies in the development of tourist attractions, supporting infrastructure, and settlements in this area, which seem to overlook the geographical characteristics. Additionally, according to disaster data, the Gondosuli tourist village area has a high vulnerability to landslides. The method used involves increasing knowledge through the dissemination and training of community-based natural disaster mitigation. The aim is to raise awareness among the community and village government regarding disasters by involving academics, the Karanganyar Regional Disaster Management Agency (BPBD), village officials, and the Gondosuli Village community. This community service program has succeeded in increasing awareness of the characteristics of disaster-prone areas and has effectively formed a community-based disaster response in Gondosuli Village.  
Co-Authors Advent Eden Sihono Al Amaren, Emad Mohammad Aliya Ayu Wibowo Allyana, Olivia Anang Setiyawan Andi Rahman Andi Rahman Anugrah Adiastuti Anugrah Adiastuti Anugrah Adiastuti Ariningtyas, Agnes Arsyad Aldyan Asmar Abdul Rahim Asmar Binti Abdul Rahim Ayub Torry Satriyo Ayub Torry Satriyo Kusumo Ayub Torry Satriyo Kusumo Ayub Torry Satriyo Kusumo Azmi, Ruzita Diah Apriani Atika Sari Diah Apriani Atika Sari Diah Apriani Atika Sari, Diah Apriani Atika Elen Puspitasari Emad Mohammad Al Amaren Emmy Latifah Emmy Latifah Emmy Latifah Erna Dyah Kusumawati Fatma Ratriya Wuri Hafiza, Nurul Hernawan Hadi I Made Dwi Abiyoga Paramartha Jannial, Jacklyn Kukuh Tejomurti Kukuh Tejomurti Lego Karjoko Luz, Gustavo Leite Neves da M A Hamad, Ahmed Miskha Alemina Moch Najib Imanullah Muslimah, Siti Prasetyo Hadi Purwandoko Rahim, Asmar Abdul Ruzita Azmi Ruzita Binti Azmi Saptanti, Noor Sasmini Shania Lorusso Siti Muslimah Siti Muslimah Soehartono Soehartono Sri Lestari Rahayu Sudarso, Thomas Sylvia, Kellyn Thomas Sudarso Vidzal, Khaisya Refaya Winarno Budyatmojo Winarno Budyatmojo