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All Journal Annals of Human Resource Management Research Jurnal Greenation Sosial dan Politik
Sekar, Aji Yoga
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Legal Vacuum Analysis and the Need for Criminal Policy Reformulation in Handling Cyberbullying Cases in Indonesia based on the Perspective of Child Protection and the Law on Electronic Information and Transactions Sekar, Aji Yoga; Setiono, Joko; Sutrisno, Sutrisno
Jurnal Greenation Sosial dan Politik Vol. 3 No. 3 (2025): Jurnal Greenation Sosial dan Politik (Agustus - Oktober 2025)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgsp.v3i3.437

Abstract

The rapid development of digital technology has created a new space for internet-based crimes, one of which is cyberbullying targeting children as victims. This phenomenon continues to rise in Indonesia, in line with the high rate of social media usage among minors. Nevertheless, the existing legal system has not been sufficiently responsive in addressing cyberbullying specifically, especially when viewed from the perspective of child protection. The Law on Electronic Information and Transactions (Law No. 11 of 2008 in conjunction with Law No. 19 of 2016) does not explicitly regulate cyberbullying as a criminal offense, while the Child Protection Law (Law No. 23 of 2002 in conjunction with Law No. 35 of 2014 and Law No. 17 of 2016) also does not adequately cover digital-based violence. This normative and implementative gap creates difficulties in prosecuting perpetrators and risks neglecting the rights of children who are victims of cyberbullying. This paper analyzes the need for a reformulation of criminal policy through the establishment of specific norms that explicitly criminalize cyberbullying against children. The research uses a normative juridical approach and emphasizes the importance of integrating child protection into every criminal legal policy in the digital era. The proposed reformulation includes revising the norms in the ITE Law and the Child Protection Law, as well as strengthening the roles of law enforcement officers and digital platforms. The findings of this study highlight the urgency of criminal law reform that is not only repressive, but also preventive and rehabilitative for child victims.
Female CFOs, Earnings Quality, and the Cost of Capital: Evidence from Indonesian Listed Firms (2015–2024) Marwan, Jubery; Ariani, Meiliyah; Sekar, Aji Yoga
Annals of Human Resource Management Research Vol. 5 No. 4 (2025): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i4.3779

Abstract

This study examines whether female chief financial officers (CFOs) improve earnings quality and reduce the cost of capital in Indonesian listed firms, and whether earnings quality mediates the relationship between female CFO presence and financing costs. Using an unbalanced firm-year panel of non-financial companies listed on the Indonesia Stock Exchange for 2015–2024, the analysis employs fixed-effects regressions with year effects to control for unobserved time-invariant firm heterogeneity and common macro shocks. Earnings quality is primarily measured using accrual quality based on the Dechow–Dichev accrual estimation error framework, with absolute discretionary accruals as a robustness proxy. The cost of capital is operationalized using the cost of equity (CAPM-based), cost of debt, and an integrated measure (WACC). Results indicate that female CFO presence is associated with significantly higher earnings quality, reflected in lower accrual estimation error and lower absolute discretionary accruals. Consistent with information-risk pricing, poorer earnings quality is positively associated with higher costs of equity, debt, and overall capital. Mediation tests using bootstrap confidence intervals show that earnings quality partially mediates the relationship between female CFO presence and the cost of capital, while a remaining direct effect, particularly for equity-related outcomes, suggests an additional governance credibility or signaling channel beyond accounting-based earnings-quality measures. Robustness checks using alternative standard error structures, alternative earnings-quality proxies, and lagged specifications yield consistent inferences. Overall, the findings highlight the CFO as a micro-foundation of reporting credibility and suggest that financial leadership and reporting discipline can function as a cost-of-capital strategy in emerging markets characterized by heterogeneous disclosure and concentrated ownership.
Co-Authors JOKO SETIONO Marwan, Jubery Meiliyah Ariani, Meiliyah Sutrisno, Sutrisno