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All Journal Jurnal Cahaya Mandalika JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Journal of Innovation Research and Knowledge
Umar Iskandar
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Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengarauh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Studi Kasus Badan Pengelolaan Keuangan Pendapatan Dan Asset (BPKPA) Kabupaten Bener Meriah Ikelmi Rejeki; Jamaluddin; Umar Iskandar
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 8 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss8pp2204-2209

Abstract

The problem of budget absorption capacity every year is a routine problem for local governments in every budget period. According to the data collected, regional tax revenues and regional levies in Bener Meriah Regency as part of the source of Original Regional Income revenue have decreased. This decrease was caused by the failure to achieve regional tax and regional levy budget targets. The aim of this research is to analyze and prove how much influence regional taxes and regional levies have on the original regional income of Bener Meriah Regency for 2019-2023. The population in this study is all tax collection receipts in the bookkeeping and balancing fund division of Bener Meriah Regency. This research uses quantitative data. Data can be accessed via the official BPKPA website for Bener Meriah Regency. The sample used is the Bener Meriah Regency Realization Report for the 2019-2023 fiscal year. The data analysis used is panel data regression analysis and the tests used are the T test, F test and coefficient of determination. The research results show that regional taxes have an effect on PAD. Meanwhile, regional levies have no effect on PAD. Meanwhile, simultaneously, the stimulus components measured by regional tax and regional levy variables have an effect on PAD.
PERKEMBANGAN METAVERSE DAN DAMPAKNYA TERHADAP KEKAYAAN INTELEKTUAL SERTA PERLINDUNGAN HUKUM Umar Iskandar; Darniaty Asis; Muh. Ersyad Indra
Journal of Innovation Research and Knowledge Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

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Abstract

Penelitian ini mengidentifikasi berbagai bentuk kekayaan intelektual baru yang muncul di metaverse, seperti aset digital, avatar, karya seni virtual, dan pengalaman interaktif, yang sering kali direpresentasikan sebagai NFT (Non-Fungible Token). Perkembangan metaverse ini berdampak signifikan terhadap Hak Cipta, Merek Dagang, Paten dan Desain Industri. Tantangan utama dalam perlindungan kekayaan intelektual di metaverse mencakup isu yurisdiksi yang bersifat lintas batas dan terdesentralisasi, anonimitas pengguna (yang terkadang tersirat dalam diskusi teknologi), penegakan hukum yang kurang efektif di lingkungan virtual yang bergerak cepat, serta kurangnya standardisasi antar platform. Penelitian ini mengkaji potensi adaptasi dan pembaruan terhadap kerangka hukum kekayaan intelektual yang ada, termasuk penguatan regulasi internasional, penyesuaian definisi untuk aset digital baru seperti NFT, serta pembaruan dalam kategori-kategori kekayaan intelektual. Pemanfaatan teknologi seperti Blockchain, Kecerdasan Buatan (AI), dan Smart Contracts diusulkan untuk meningkatkan efisiensi dalam pemantauan dan penegakan hak KI, yang memungkinkan pencatatan kepemilikan yang transparan, deteksi pelanggaran secara otomatis, dan otomatisasi pelaksanaan hak KI. Selain itu, mekanisme penyelesaian sengketa alternatif seperti arbitrase dan mediasi, pengembangan standar internasional, kolaborasi global, serta peningkatan pendidikan dan kesadaran hukum bagi pengguna juga dianggap sangat krusial untuk menciptakan ekosistem digital yang mendukung perlindungan kekayaan intelektual yang efektif di era metaverse. Kesimpulannya, karakteristik unik dari metaverse menghadirkan tantangan besar bagi kerangka hukum kekayaan intelektual yang ada saat ini. Perlindungan hak KI yang efektif memerlukan adaptasi terhadap kerangka hukum yang lebih dinamis, pemanfaatan teknologi mutakhir, serta mekanisme penyelesaian sengketa alternatif. Penelitian ini berkontribusi dengan memetakan tantangan-tantangan utama dan mengkaji potensi solusi, serta menyarankan perlunya tindakan konkret dari pemerintah, pengembang platform, kreator, pengguna, serta kolaborasi global untuk merespons tantangan ini secara efektif
Pengaruh Sistem Informasi Keuangan dan Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan pada Badan Pengelolaan Keuangan Aset Daerah Kabupaten Bireuen Muhammad Fajar; Jamaluddin; Umar Iskandar
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 11 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss11pp4183-4188

Abstract

This research aims to determine and analyze the financial information system and human resources on the quality of financial reports at the Bireuen Regency Regional Financial Asset Management Agency. This research uses quantitative research. The population of this research is all employees at the Regional Asset Financial Management Agency of Bireuen Regency, namely 56 employees. The sampling method used is the total sampling method, where the existing population is used as the total sample size. Data was collected by filling out a questionnaire, then the data was processed quantitatively. Based on the results of research and data analysis, it can be concluded that the financial information system variable (X1) partially has a significant effect on the performance of employees of the Bireuen Regency Regional Financial Asset Management Agency with a significant value of 0.000. The human resources variable (X2) also partially has a significant effect on the performance of Bireuen Regency Regional Asset Financial Management employees with a significant value of 0.002. Furthermore, the financial information system variable (X1) and the human resources variable (X2) simultaneously have a significant effect on the quality of the financial reports of the Bireuen Regency Regional Financial Asset Management Agency with a significant value of 0.000.
PERLINDUNGAN HUKUM TERHADAP GURU DALAM PENYELENGGARA PENDIDIKAN BERDASARKAN UNDANG-UNDANG NO. 14 TAHUN 2005 TENTANG GURU DAN DOSEN Umar Iskandar; A. Osfira Rosary
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 5 No. 1 (2024)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v5i1.2705

Abstract

Protect teacher/lecturer educators in carrying out their noble duties, the development of Indonesian national education gained new strength and enthusiasm with the enactment of Law of the Republic of Indonesia Number 20 of 2003 concerning the National Education System. The ratification of Law of the Republic of Indonesia Number 20 of 2003 also has consequences or implementation for education, including that teachers and education staff have the right to obtain legal protection in carrying out their duties and rights to intellectual property results. The aim is to find out and analyze how legal protection is and what factors influence legal protection for teachers in education providers based on Law no. 14 of 2005 concerning Teachers and Lecturers. The research method used is a qualitative sociological juridical approach. The sociological juridical research used in this study was to see how the community's understanding of teacher protection. Therefore the sociological juridical approach has a very big role to see the community's understanding of teacher protection. The results of this study 1. The protection of teachers in carrying out their duties as educators has been regulated in Law Number 14 of 2005 concerning Teachers and Lecturers Regulation of the Minister of Education and Culture Number 10 of 2017 concerning Protection for Educators and Education Personnel. 2. The factors that affect the legal protection of teachers in the administration of education based on law no. 14 of 2005 About Teachers and Lecturers is a factor of legal culture, factors of the rule of law, and factors of legal structure.
IMPLEMENTASI PRINSIP KEADILAN TERHADAP GURU DARI PERSPEKTIF HUKUM: ANALISIS KEBIJAKAN DAN PERLINDUNGAN HUKUM DALAM SISTEM PENDIDIKAN INDONESIA Umar Iskandar; Darni Asis; M. Ersyad Indrapraja; Muhammad Idris Tahir; Rahmat J
Journal of Innovation Research and Knowledge Vol. 4 No. 7: Desember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i7.9049

Abstract

Teachers hold a strategic role in fostering a high-quality education system in Indonesia. Through Law Number 14 of 2005 on Teachers and Lecturers and Law Number 20 of 2003 on the National Education System, the government has demonstrated its commitment to ensuring teachers’ welfare, legal protection, and opportunities for professional development. However, the practical implementation of these fundamental rights often falls short, particularly for non-civil servant teachers and those serving in remote areas. Significant gaps persist between the normative provisions and the realities on the ground, especially regarding welfare, legal protection, and professional development opportunities.This study employs a qualitative methodology with a juridical-normative approach to evaluate the effectiveness of implementing justice principles for teachers in Indonesia. Data were gathered through interviews and document analysis.The findings reveal notable disparities in the realization of justice principles, primarily driven by limited regional budgets, low levels of legal literacy, and insufficient governmental support. The study recommends increasing budget allocations, enhancing awareness of teachers' legal rights, and implementing stricter oversight mechanisms to ensure policy compliance. This research provides an in-depth analysis of the challenges faced by teachers in accessing their rights and highlights the urgent need for more equitable policies to improve the welfare and protection of the teaching profession.
TANTANGAN KORUPSI, OLIGARKI, DAN POLITIK UANG: ANTARA KEKUASAAN DAN KEPENTINGAN Umar Iskandar; Muh. Ersyad Indra Praja; Darniaty Asis
Journal of Innovation Research and Knowledge Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

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Abstract

This study examines the interrelation between corruption, oligarchy, and money politics as a multidimensional challenge within Indonesia’s political system. Corruption is understood not merely as individual misconduct, but as a structural phenomenon rooted in power configurations and unequal distribution of resources. Political–economic oligarchy reinforces corrupt practices through the concentration of power in the hands of a small elite, while money politics operates as a patronage mechanism that preserves their dominance in electoral processes. This research employs a qualitative approach using library research on books, journal articles, international organization reports, and policy documents. The data are analyzed through content analysis and thematic analysis to map the patterns linking oligarchic power structures, money politics, and the digitalization of governance. The findings indicate that digital governance through e-governance, the use of big data and artificial intelligence, as well as the strengthening of public participation and anti-corruption education, has the potential to form an integrative and sustainable model for preventing and combating corruption. The synergy of technological innovation, institutional reform, and civic engagement is crucial to breaking the cycle of corruption–oligarchy–money politics and reinforcing a transparent and accountable democracy in Indonesia
Co-Authors A. Osfira Rosary Darni Asis Darniaty Asis Ikelmi Rejeki Jamaluddin M. Ersyad Indrapraja Muh. Ersyad Indra Muh. Ersyad Indra Praja Muhammad Fajar Muhammad Idris Tahir Rahmat J