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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL RUANG HUKUM
Farhanudin, Farhanudin
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Religion Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Protection of Human Rights Against Criminal Offenders in Detention Process Maryana, Ana; Farhanudin, Farhanudin; Yusar, Muhamad
JURNAL RUANG HUKUM Vol. 1 No. 1 (2022): Januari-Juni
Publisher : Gayaku Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/juruh.v1i1.263

Abstract

The research aims to find out how the Protection of Human Rights for perpetrators of criminal acts in the Detention Process in the Indonesian Criminal Procedure Code. The method used in this study is normative juridical with a statutory approach and a case approach. The data used are secondary data supported by primary legal materials in the form of criminal law books and criminal procedural law books as well as secondary legal materials consisting of legal journals and literature related to the research topic. then collected and analyzed by deductive method. The results of this study state that according to the Criminal Procedure Code those who have the right to detain are investigators, public prosecutors or judges with a certain time limit. In detention must be in accordance with the law. So, detention cannot be carried out arbitrarily. The purpose of detention is for the purposes of investigation, prosecution and examination in court so that the perpetrator does not run away.
SEJARAH PERKEMBANGAN TEKNOLOGI AKUNTANSI DARI PEMBUKUAN MANUAL HINGGA ERA PERANGKAT LUNAK AKUNTANSI MODERN Ardianto, FX Wisnu; Marbun, Deddi Hotlan; Cesario, Lasta; Syawal, Ahmad Novaldi; Siblih, Achmad; Haposan, Martin; Farhanudin, Farhanudin; Kalalembang, Monaliza; Utomo, Prayudi Budi; Sinaga, Dameria
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/qwtqj629

Abstract

Penelitian ini bertujuan untuk menganalisis dan mendokumentasikan evolusi teknologi akuntansi dari metode pencatatan manual kuno hingga adopsi perangkat lunak akuntansi terintegrasi saat ini. Metode yang digunakan adalah studi literatur historis kualitatif, mengkaji tahapan penting dalam sejarah akuntansi yang dipengaruhi oleh inovasi teknologi. Hasil penelitian menunjukkan bahwa perkembangan ini didorong oleh kebutuhan akan efisiensi, akurasi, dan kecepatan dalam pengambilan keputusan bisnis. Perkembangan ini dapat dibagi menjadi empat era utama: Era Kuno (Pencatatan), Era Klasik (Pembukuan Berpasangan), Era Mekanis/Elektromekanis, dan Era Digital (Perangkat Lunak Akuntansi). Perkembangan ini secara signifikan telah mengubah peran akuntan dari pencatat menjadi analis strategis.
Co-Authors Ardianto, Fx Wisnu Cesario, Lasta Dameria Sinaga Haposan, Martin Kalalembang, Monaliza Marbun, Deddi Hotlan MARYANA, ANA Muhamad Yusar Siblih, Achmad Syawal, Ahmad Novaldi Utomo, Prayudi Budi