Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Journal of Humanities and Social Studies Cerdika: Jurnal Ilmiah Indonesia
Utami, Annisa Nur
Unknown Affiliation
Arts Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Implementation Of Government Regulation No. 86 Of 2018 On Agrarian Reform In Connection With Law No. 5 Of 1960 On The Basic Agrarian Law Utami, Annisa Nur; Rahayu, Mella Ismelina Farma
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 4, No 1 (2020): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i1.8396

Abstract

This research discusses the implementation of agrarian reform and land registration in Indonesia, with a focus on the correlation between the Land Registration Information System (PTSL) and the Basic Agrarian Law (UUPA). The study examines the process of implementing agrarian reform in the village of Lontar, Tirtayasa Subdistrict, Serang Regency, and analyzes changes in land ownership structure to determine the effectiveness of agrarian reform in promoting equitable land ownership. The correlation between PTSL and UUPA, when viewed from the implementation of government programs, PTSL is a program implemented by the government as part of efforts to enhance legal certainty and systematic land management. UUPA provides a legal foundation for the government to implement the PTSL program, including aspects such as land acquisition, compensation, and spatial planning Agrarian reform remains an important thing to do in Indonesia given the high cases of land or land conflicts that occur. One of the contributing factors is the lack of clarity of the map that is a reference for all parties concerned. To follow the national land policy, the implementation of agrarian resource management needs to be carried out through six activities, namely: land use arrangement, land tenure regulation, land parcel data collection, granting land rights, registering land rights and their transition (certification), and resolving land disputes. To carry out the management of agrarian resources, proper, accurate, and strong database administration is needed.
Penerapan Psak 108 Dalam Pelaporan Segmen Operasi, Geografis, Dan Informasi Pelanggan: Tinjauan Literatur Dan Implikasi Praktis Utami, Annisa Nur; Alvia, Liza
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 4 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i4.2645

Abstract

Artikel ini bertujuan untuk mengkaji literatur terkait implementasi PSAK 108 dalam pengungkapan segmen operasi, segmen geografis, dan informasi pelanggan utama. Selain itu, artikel ini juga mengeksplorasi dampak praktis penerapan PSAK bagi perusahaan dan pemangku kepentingan, serta menawarkan rekomendasi untuk meningkatkan kualitas pelaporan segmen di masa depan. Meskipun penerapan PSAK 108 telah memberikan manfaat signifikan, seperti transparansi, pengambilan keputusan yang lebih baik, dan pengurangan asimetri informasi, tantangan tetap ada. Beberapa perusahaan masih mengalami kesulitan dalam mengidentifikasi dan melaporkan segmen operasi secara akurat sesuai dengan standar tersebut. Penelitian ini menggunakan pendekatan tinjauan literatur (literature review), yang melibatkan proses identifikasi, penilaian, dan interpretasi bukti-bukti dari penelitian terdahulu untuk menjawab pertanyaan penelitian yang ada. Secara keseluruhan, penerapan PSAK 108 memberikan dampak positif terhadap kualitas laporan keuangan dan transparansi informasi di pasar modal Indonesia, meskipun tantangan kepatuhan masih menjadi hambatan. Oleh karena itu, diperlukan penelitian lanjutan untuk mengidentifikasi metode yang dapat meningkatkan implementasi PSAK 108 di berbagai sektor industri.
Co-Authors Liza Alvia Mella Ismelina Farma Rahayu