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Literature Review : Application of Human Resources Accounting in the International World (Period 2019 to 2022) Maisyarah, Renny; Nasution, Dito Aditia Darma; Wahyu, Ahmad Braja; Sijabat, Hotman D; Yani, Isbet; Azani, Namira; Syari, Meilya Evita
Asian Journal of Management Analytics Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i1.12208

Abstract

This research adopts a qualitative approach, moving away from hypothesis testing to focus on describing contemporary phenomena, examining historical contexts, and deepening our understanding of key variables. Secondary data serves as the foundation for this investigation. The research process begins with comprehensive data collection and analysis, drawing from diverse sources including scholarly literature, academic publications, textbooks, digital resources, and other relevant materials. Through a qualitative descriptive methodology, the researcher systematically gathers, arranges, and consolidates information to create a clear and detailed picture of human resource accounting practices in the international context.
Literature Review: John Rawls's Theory of Justice Against the Control of State-Owned Land by the Poor of Deli Serdang Medan Kusbianto, Kusbianto; Wahyu, Ahmad Braja; Syafrizal, Dedek; Rahmat, Tomy Aldista; Abrar, Muhammad Aulia
Jurnal Sosial, Politik dan Budaya (SOSPOLBUD) Vol. 4 No. 2 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/sospolbud.v4i2.14752

Abstract

This study aims to analyze the practice of possession of state-owned land by poor groups in the Deli Serdang area, Medan, from the perspective of John Rawls' Theory of Justice. The phenomenon of state land ownership by low-income communities is often a complex issue involving legal, social, and moral aspects. Within the framework of Rawls's theory, social justice emphasizes the protection of the most disadvantaged groups in society as well as the equitable distribution of resources. This study uses normative juridical methods and sociological approaches, with data obtained through document studies, field observations, and interviews with local residents and government officials. The results of the study show that the practice of land tenure is a form of response to the inequality of access to housing and land. Although legally such actions are considered invalid, from the perspective of Rawlsian distributive justice, the actions of communities can be understood as a form of demand for their basic rights. This study recommends a more humane and equitable policy approach, including the possibility of limited legalization by paying attention to the principle of the social function of land.
Literature Review of the Relationship between Positive Law Implementation and Social Inequality in Indonesia: A Case Study on National Land Policy Safnul, Dody; Wahyu, Ahmad Braja; Cahyandi, Cahyandi; Hasibuan, Rabiah Adawiyah; Akbar, Maqbul; Maulana, Rico; Kurniawan, Wahyudi; Bakti, Ali; Nainggolan, Riswaldi; Rahmat, Tomy Aldista
Jurnal Sosial, Politik dan Budaya (SOSPOLBUD) Vol. 4 No. 2 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/sospolbud.v4i2.14754

Abstract

Positive law in Indonesia is often considered a neutral and objective system. However, in its implementation, this law sometimes creates social inequality, especially in national land policy. This study aims to analyze the relationship between positive law implementation and social inequality using a case study approach on agrarian reform policies and forced evictions in urban areas. This study uses a qualitative method with data collection techniques in the form of in-depth interviews, document studies, and thematic analysis. The results of the study show that the implementation of positive laws often does not pay attention to social realities, thus creating injustice for marginalized communities. This research provides recommendations for more inclusive legal policy reforms, in order to create more equitable social justice.