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All Journal Vokasi: Jurnal Riset Akuntansi Al-'Adl JURNAL USM LAW REVIEW InSTEM Shidqia: Jurnal Keuangan dan Perbankan Syariah
Nurkholisah, Siti
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Religion Agriculture, Biological Sciences & Forestry Chemistry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU (TIMELINESS) PELAPORAN KEUANGAN (PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2018 – 2022) Nurkholisah, Siti; Sujana, Edy
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 2 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i2.79628

Abstract

The timeliness of submitting financial reports is an important factor in presenting information as well as reflecting the quality of a company's information. The more timely the information is delivered, the more useful it will be for users of financial reports in making economic decisions. This research aims to determine the effect of profitability, liquidity, leverage, company size and company age on the timeliness of financial reporting. This research was conducted on property and real estate companies listed on the IDX for the 2018 - 2022 period. The sampling technique used purposive sampling with hypothesis testing using logistic regression analysis. The research results show that partially, profitability influences the timeliness of financial reporting of property and real estate companies listed on the IDX. Meanwhile, liquidity, leverage, company size and company age have no effect on the timeliness of company financial reporting on the IDX. Simultaneously, profitability, liquidity, leverage, company size and company age influence the timeliness of company financial reporting on the IDX.
Implementation of Appropriate Technology for Durian Peel Waste Extractor in Rowosari Village to Realise An Independent Village for Green Economy Kamiliah, Thiflatul; Taufiqurrohman, Muhammad; Arkan, Naufal; Brilianto, Mochamad Syadam; Alfarizi, Muhammad Alfian; Ahmad Reza Maulufi; Septiana, Windi Yudita; Syawaludin, Syafriel Razaan; Saputra, Dicky Aditya; Nurkholisah, Siti; Setiawan, Felix Arie; Rahmawati, Istiqomah
Jurnal Inovasi Sains dan Teknologi untuk Masyarakat Vol. 3 No. 1 (2025): Mei
Publisher : Faculty of Mathematics and Natural Sciences, University of Jember. Jl. Kalimantan No.37, Krajan Timur, Jemberlor, Kec. Sumbersari, Jember Regency, East Java 68121

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/instem.v3i1.1626

Abstract

The University of Jember's Student Village Program (Promahadesa) was implemented in Pringpadhu Hamlet, Rowosari Village, Sumberjambe District, Jember Regency, with the aim of overcoming the problem of durian peel waste that has not been utilized and causes environmental pollution. This activity aims to process the waste into products of economic value through the application of appropriate technology tools (TTG) in the form of extractors. The method used in this activity is Participatory Action Research (PAR), which involves the community actively in all stages of the activity, from problem identification, planning, implementation, to evaluation. The implementation of activities includes: design and assembly of household scale extractor tools, pretreatment of durian skin waste, the process of making dish soap and liquid organic fertilizer (POC), as well as socialization and demonstration of tools to the community. The results of this activity are the creation of TTG extractor tools and two main processed products, namely dish soap and POC, which are produced from durian skin distillate. The conclusion of this activity shows that the application of technology can increase community knowledge, minimize environmental pollution, and potentially add local economic value through the utilization of waste into village superior products.
Strategi Pengelolaan Wakaf Uang dalam Pemberdayaan Ekonomi Masyarakat Kota Bandung di KSPPS BMT Itqan Nurkholisah, Siti
Shidqia: Jurnal Keuangan dan Perbankan Syariah Vol. 1 No. 2 (2022): Desember
Publisher : Fakultas Agama Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jsn.v1i2.2328

Abstract

Pengembangan waqf tunai menghadapi beberapa hambatan, seperti dalam manajemennya, waqf tunai dilaksanakan dengan administrasi yang salah atau tidak sesuai, yang mengakibatkan nilai waqf menurun bahkan hilang. Tujuan waqf harus tercapai dan terus berkembang. Manajemen waqf tunai yang produktif dapat mengurangi kemiskinan seperti program pemerintah atau lembaga melalui program pemberdayaan ekonomi masyarakat. Pada Maret 2022, tingkat kemiskinan di Kota Bandung meningkat dari 3,38% menjadi 3,99%. Hal ini membuat waqf tunai menjadi pilihan untuk meningkatkan perekonomian masyarakat, setidaknya mengurangi kemiskinan dan meningkatkan ketidaksetaraan sosial-ekonomi, misalnya melalui distribusi waqf tunai untuk memberikan modal usaha. Sesuai dengan manajemen waqf tunai yang dilakukan oleh KSPPS BMT ITQAN dengan menghasilkan dana waqf tunai melalui pembiayaan. Membuat waqf tunai yang produktif dan konsumtif sangat berpengaruh dan membantu untuk memberdayakan perekonomian masyarakat, dengan target pembiayaan ini adalah perempuan dan keluarga yang kurang beruntung atau bisa dikatakan kurang berdaya.
Pertanggungjawaban Pidana Korporasi atas Pencemaran Radioaktif Cesium-137 Munjiyah, Amrina; Rismana, Daud; Ayunisa, Qurota; Nurul Huda, Muhammad; Nurkholisah, Siti; Nugroho, Afrizal Eko
Al-'Adl Vol. 18 No. 2 (2026): Al-'Adl
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The case of indications of caesium-137 radioactive contamination in the Cikande modern industrial area, Banten, is used in this study as a normative illustration to describe the potential for serious threats to health and the environment and to indicate a legal vacuum. This study aims to analyze the possible forms of corporate liability outside the official nuclear industry if it is proven to have caused contamination, with reference to the provisions of Law Number 32 of 2009 concerning Environmental Protection and Management (PPLH Law) and Law Number 10 of 1997 concerning Nuclear Energy. The research method used is normative juridical with a conceptual approach, using cases as normative illustrations to demonstrate the urgency of the need for legal reform. The results of the analysis show that the environmental legal framework provides a normative basis for applying liability to corporations outside official nuclear installations that are proven to be the cause of contamination by using the principle of strict liability. This study recommends reformulating the Nuclear Energy Law by expanding the scope of legal subjects to include activities outside official nuclear installations that have the potential to cause radiation hazards and creating more comprehensive laws and regulations to prevent and deal with the threat of radioactive contamination to the environment
Internalisasi Hukum Islam dan KUHP Baru dalam Penanggulangan Tindak Pidana Perzinaan Ayunisa, Qurota; Rismana, Daud; Huda, Muhammad Nurul; Munjiyah, Amrina; Nurkholisah, Siti; Nugroho, Afrizal Eko
Al-'Adl Vol. 18 No. 2 (2026): Al-'Adl
Publisher : Institut Agama Islam Negeri Kendari

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Abstract

This study aims to analyze and compare the changes to the adultery articles in the Criminal Code (KUHP) and the National Criminal Code (KUHP), and to examine the Islamic legal values ​​contained in these regulations. Internalization is expected to strengthen national morality, protect morality, and maintain public order. The Criminal Code only regulates adultery as sexual intercourse involving married parties, making it irrelevant to the moral values ​​of Indonesian society, which uphold religious and moral norms. Meanwhile, the National Criminal Code broadens the scope of adultery to include any sexual intercourse outside of marriage, whether the perpetrators are married or not. The urgency of this research lies in the importance of reforming national criminal law to better reflect the moral, social, and religious values ​​entrenched in Indonesian society. The old Criminal Code, a legacy of Dutch colonialism, is no longer relevant for its full implementation because it is built on liberal principles and values ​​that conflict with the character of the Indonesian nation, which is based on Pancasila. This research is a normative legal study using a statute approach and a conceptual approach, followed by descriptive and analytical analysis. The research findings indicate that the amendment to the adultery article in the National Criminal Code not only broadens the scope of the crime of adultery but also reflects the internalization of Islamic legal values ​​into the national criminal law system. Thus, the new Criminal Code represents a harmonization of positive law and religious moral values, consistent with the character of the Indonesian nation, which is based on Pancasila. This research not only classifies adultery perpetrators as married and unmarried but also examines how Islamic legal values ​​contributed to the formation of the National Criminal Code.
Deepfake Sebagai Bentuk Kejahatan Siber Baru: Tantangan Kriminalisasi Dalam Hukum Pidana Indonesia Nurkholisah, Siti; Rismana, Daud; Eko Nugroho, Afrizal; Munjiyah, Amrina; Ayunisa, Qurota
JURNAL USM LAW REVIEW Vol. 8 No. 3 (2025): DECEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v8i3.13060

Abstract

This article examines the effectiveness of Indonesian criminal law regulations, particularly the ITE Law, the Personal Data Protection Law, and the New Criminal Code, in criminalizing deepfakes as an artificial intelligence–based cybercrime with increasingly complex, multidimensional, and socio-politically disruptive impacts. This study employs a normative juridical method through in-depth qualitative analysis, an examination of 15 court decisions from 2023–2025, and a comparative approach with international frameworks such as the EU AI Act and the US DEEPFAKES Accountability Act. The findings reveal that existing regulations remain largely reactive, lack a technical definition of deepfake, and fail to satisfy the principles of legal certainty (lex certa), preventive and repressive legal protection, proportionality of sanctions, and the balance between freedom of expression and privacy protection. Limitations in digital forensic evidence, inadequate law enforcement capacity to verify AI-generated content, and low public digital literacy contribute to systemic enforcement ineffectiveness and heightened victim vulnerability. The novelty of this article lies in its integrated approach combining positive legal analysis, open-source digital forensic technology, and digital literacy as preventive instruments within a unified theoretical framework. This study recommends regulatory reform through the explicit definition of deepfake, inter-legislative harmonization, the enhancement of accessible forensic technologies, and the strengthening of national digital literacy to establish an adaptive and just criminal law system in the digital era.   Artikel ini mengkaji efektivitas regulasi hukum pidana Indonesia, khususnya Undang-Undang Informasi dan Transaksi Elektronik, Undang-Undang Perlindungan Data Pribadi, dan Kitab Undang-Undang Hukum Pidana Baru, dalam mengkriminalisasi deepfake sebagai bentuk kejahatan siber berbasis kecerdasan buatan yang semakin kompleks, multidimensional, dan berpotensi mengganggu stabilitas sosial-politik. Penelitian ini menggunakan metode yuridis normatif dengan analisis kualitatif mendalam, studi terhadap 15 putusan pengadilan periode 2023–2025, serta pendekatan komparatif dengan kerangka internasional seperti EU AI Act dan US DEEPFAKES Accountability Act. Hasil penelitian menunjukkan bahwa regulasi yang berlaku masih bersifat reaktif, belum memuat definisi teknis deepfake, serta belum memenuhi asas kepastian hukum (lex certa), fungsi perlindungan preventif dan represif, proporsionalitas sanksi, serta keseimbangan antara kebebasan berekspresi dan perlindungan privasi. Hambatan pembuktian forensik digital, keterbatasan kapasitas penegak hukum dalam memverifikasi konten berbasis AI, dan rendahnya literasi digital masyarakat menciptakan ketidakefektifan penegakan hukum yang sistemik dan memperbesar kerentanan korban. Kebaruan artikel ini terletak pada integrasi analisis hukum positif, teknologi forensik open source, dan literasi digital sebagai instrumen preventif dalam satu kerangka teoretik terpadu. Artikel ini merekomendasikan reformasi regulasi melalui perumusan definisi deepfake, harmonisasi antar-undang-undang, penguatan forensik digital yang terjangkau, serta pengembangan literasi digital nasional guna mewujudkan sistem hukum pidana yang adaptif dan berkeadilan di era digital.
Co-Authors Ahmad Reza Maulufi Alfarizi, Muhammad Alfian Arkan, Naufal Ayunisa, Qurota Brilianto, Mochamad Syadam Daud Rismana Edy Sujana Eko Nugroho, Afrizal Felix Arie Setiawan Istiqomah Rahmawati Kamiliah, Thiflatul Muhammad Nurul Huda Muhammad Taufiqurrohman, Muhammad Munjiyah, Amrina Nugroho, Afrizal Eko Nurul Huda, Muhammad Saputra, Dicky Aditya Septiana, Windi Yudita Syawaludin, Syafriel Razaan