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All Journal Advances in Management & Financial Reporting Journal of Social Sciences and Economics
Saswan, Munadi Agri
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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The Relationship of Legal Subjects in Making Agreements Without Conducting Face-to-Face Meetings Based on the Artificial Intelligence (AI) Ecosystem: Business Law Implementation S, Ahmad Suryadi; Suprianto, Suprianto; Saswan, Munadi Agri; Rahmi, Siti
Journal of Social Science and Economics (JOSSE) Volume 2, Issue 2, August 2025
Publisher : Asha Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70188/1vzv2j67

Abstract

The development of Artificial Intelligence (AI)-based technology has presented new challenges in treaty law, especially regarding the validity of legal relations that occur without face-to-face meetings. This study uses a normative-empirical method to analyze the application of treaty law in the context of the AI ecosystem. The purpose of this study is to understand the relationship between the legal terms of agreements based on Article 1320 of the Civil Code and the practice of agreements made through AI-based digital media. The data sources came from a literature study of laws and regulations, jurisprudence, and online treaty practices. Data collection techniques are carried out through literature studies and participatory observation of the implementation of AI in community legal interactions. The data analysis technique uses the law enforcement approach and the concept of recht vacuum to assess whether there is a legal vacuum. The results of the study show that agreements made through AI are still declared valid and binding as long as they meet the legal elements of the agreement according to the Civil Code, except for certain types of agreements that legally require face-to-face meetings such as land buying and selling, notary deeds, and grants, in accordance with the provisions of Law Number 1 of 2024 concerning Information and Electronic Transactions
Analisis Sistem Akuntansi Penggajian Pegawai pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Bone Saswan, Munadi Agri; Wahyuni R, Sri
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.630

Abstract

Tujuan: Penelitian ini bertujuan untuk mengetahui penerapan sistem akuntansi penggajian pegawai pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kabupaten Bone, serta menilai kesesuaiannya dengan teori sistem akuntansi penggajian. Metode Penelitian: Variabel penelitian difokuskan pada sistem akuntansi penggajian pegawai. Populasi penelitian mencakup seluruh data sistem akuntansi penggajian pegawai, sedangkan sampel adalah data tahun 2021. Teknik pengumpulan data dilakukan melalui metode dokumentasi, dengan pendekatan analisis deskriptif untuk mengevaluasi penerapan prosedur dan catatan akuntansi yang digunakan. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa sistem akuntansi penggajian pegawai pada DPMPTSP Kabupaten Bone telah sesuai dengan teori Mulyadi. Hal ini ditunjukkan melalui adanya fungsi-fungsi yang terkait, jaringan prosedur yang mendukung, catatan akuntansi yang digunakan, serta kelengkapan dokumen yang berfungsi sebagai bukti pendukung dalam proses penggajian. Temuan ini mengindikasikan bahwa sistem yang diterapkan mampu menunjang akurasi, transparansi, dan akuntabilitas pembayaran gaji. Implikasi: Penelitian ini memberikan kontribusi praktis bagi instansi pemerintah daerah dalam memperkuat tata kelola sistem penggajian, serta menjadi referensi akademis bagi pengembangan literatur terkait akuntansi sektor publik di Indonesia. Implementasi yang sesuai teori juga menunjukkan pentingnya penerapan sistem penggajian yang terstruktur untuk meningkatkan kepercayaan dan kinerja organisasi.
Co-Authors Chatarina Umbul Wahyuni S, Ahmad Suryadi Siti Rahmi, Siti Wahyuni R, Sri