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All Journal RESAM Jurnal Hukum West Science Interdisciplinary Studies West Science Interdisciplinary Studies
Yanti Arnilis
Universitas Muhammadiyah Mahakarya Aceh
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Efektivitas Program Pemutihan Pajak Kendaraan Bermotor Terhadap Kesadaran Wajib Pajak Oleh Masyarakat Kabupaten Aceh Tengah Yanti Arnilis; Syafridha Yanti; Harry Ecek Fauzi
RESAM Jurnal Hukum Vol 9, No 1 (2023): RESAM Jurnal Hukum
Publisher : RESAM Jurnal Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32661/resam.v9i1.74

Abstract

Pembayaran pajak merupakan perwujudan dari kewajiban kenegaraan dan peran serta Wajib Pajak untuk secara langsung dan bersama-sama melaksanakan kewajiban perpajakan untuk pembiayaan negara dan pembangunan nasional. Tujuaan penelitian ini yaitu, untuk mengetahui aturan ketentuan program pemutihan pajak kendaraan bermotor yang ada pada Kabupaten Aceh Tengah. Jenis penelitian yang digunakan dalam penelitian ini adalah Analisis Yuridis yaitu serangkaian perilaku mengamati, mendeskripsikan, dan/atau menyusun kembali suatu objek dengan menggunakan parameter hukum sebagai standar guna menarik suatu kesimpulan terhadap objek tersebut terhadap hukum Sifat penelitian yang digunakan adalah deskriftif analitis.
Legal Protection for the Work Safety of Firefighters Harry Fauzi; Yanti Arnilis
RESAM Jurnal Hukum Vol 9, No 2 (2023): RESAM Jurnal Hukum
Publisher : RESAM Jurnal Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32661/resam.v9i2.84

Abstract

The safety and health of workers is one of the elements that must be provided with protection. Firefighters, who have important duties, need to know the form of firefighter safety protection provided by the local government. The purpose of this research is to determine legal protection for the work safety of firefighters and to determine the obstacles in implementing legal protection for the work safety of firefighters. This type of research is juridical empirical, the data source used is primary data in the form of field data and uses secondary data. Data collection was carried out by interviews and document study. How to analyze data using data that has been collected from both primary and secondary data will be analyzed descriptively qualitatively. The results of the research explain that legal protection for the work safety of firefighters has not been implemented as it should be, this is due to the lack of local government awareness to fully register workers or firefighters who have contract worker status. The obstacles are, the lack of education and knowledge of firefighters regarding their rights regarding work safety, and the lack of supervision by the employment department as well as the lack of facilities and infrastructure for personal protective equipment for officers at work which is not commensurate with the number of existing firefighters.
The Impact of Corporate Governance, Technology-Based Risk Management, and Reporting Transparency on Investor Confidence in Indonesia's Technology Industry Lena Erdawati; Ahmad Eko Saputro; Yanti Arnilis; Sri Juminawati; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 4 No. 01 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i01.2590

Abstract

This study investigates the impact of corporate governance, technology-based risk management, and reporting transparency on investor confidence in the Indonesian technology industry. Employing a quantitative research design, data were collected from 135 respondents with experience and knowledge related to investment and technology-based firms in Indonesia using a structured questionnaire measured on a Likert scale. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3) to examine the relationships among the proposed constructs. The results reveal that corporate governance has a positive and significant effect on investor confidence, indicating that effective governance mechanisms enhance trust and reduce perceived agency problems. Technology-based risk management is also found to positively influence investor confidence, suggesting that the adoption of digital tools and systems for risk identification and mitigation signals organizational resilience and preparedness. Furthermore, reporting transparency demonstrates the strongest positive effect on investor confidence, emphasizing the critical role of clear, accurate, and timely disclosure in reducing information asymmetry. Collectively, the findings suggest that strengthening governance practices, leveraging technology in risk management, and improving reporting transparency are essential strategies for enhancing investor confidence and supporting sustainable growth in Indonesia’s technology sector. This study contributes to the literature on corporate governance and investment behavior in emerging markets and offers practical insights for managers, regulators, and investors.
The Impact of Corporate Governance, Technology-Based Risk Management, and Reporting Transparency on Investor Confidence in Indonesia's Technology Industry Lena Erdawati; Ahmad Eko Saputro; Yanti Arnilis; Sri Juminawati; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 4 No. 01 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i01.2590

Abstract

This study investigates the impact of corporate governance, technology-based risk management, and reporting transparency on investor confidence in the Indonesian technology industry. Employing a quantitative research design, data were collected from 135 respondents with experience and knowledge related to investment and technology-based firms in Indonesia using a structured questionnaire measured on a Likert scale. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3) to examine the relationships among the proposed constructs. The results reveal that corporate governance has a positive and significant effect on investor confidence, indicating that effective governance mechanisms enhance trust and reduce perceived agency problems. Technology-based risk management is also found to positively influence investor confidence, suggesting that the adoption of digital tools and systems for risk identification and mitigation signals organizational resilience and preparedness. Furthermore, reporting transparency demonstrates the strongest positive effect on investor confidence, emphasizing the critical role of clear, accurate, and timely disclosure in reducing information asymmetry. Collectively, the findings suggest that strengthening governance practices, leveraging technology in risk management, and improving reporting transparency are essential strategies for enhancing investor confidence and supporting sustainable growth in Indonesia’s technology sector. This study contributes to the literature on corporate governance and investment behavior in emerging markets and offers practical insights for managers, regulators, and investors.
Co-Authors Ahmad Eko Saputro Eko Sudarmanto Harry Ecek Fauzi Harry Fauzi Lena Erdawati Sri Juminawati Syafridha Yanti