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All Journal Priviet Social Sciences Journal Journal Science and Theory of law MBA Journal – Management, Business Administration, and Accounting Journal
Zahra Malinda Putri
Universitas Sains Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Legal dualism of priority rights for tax debts by the state when taxpayers go bankrupt Zahra Malinda Putri; Mhd Panca Prana Mustaqim Sinaga; La Ode Mbunai
Priviet Social Sciences Journal Vol. 5 No. 5 (2025): May 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i5.573

Abstract

The existence of dual regulations governing the State's preferential right to tax debt repayment presents a distinct issue in resolving matters related to taxpayers who have been declared bankrupt by the court. The two domains of public law and civil law both regulate the privilege of priority in the repayment of debts by the debtor. Therefore, an in-depth analysis is necessary to address the issue of tax debt repayment when a taxpayer has been declared bankrupt. The objective of this study is to analyze and seek answers regarding the position of the state as a creditor in the repayment of tax debts, as well as to provide an analysis of the regulation concerning the State’s preferential right over tax debts. The research method used is a qualitative normative approach, utilizing secondary data and descriptive-analytical techniques for data analysis. The results of this study indicate that the state holds a higher position than other types of creditors as regulated in the Bankruptcy and Suspension of Debt Payment Obligations Law (BSDPO Law), and therefore must be given priority. However, the two sets of regulations remain unreconciled in terms of harmonizing the position of creditors in fulfilling tax debt obligations. Moreover, the regulation regarding the repayment of tax debts mandates that such debts must be settled before the repayment of other types of debts owed by the debtor.
PENGARUH PROMO FLASH SALE DAN IKLAN SOSIAL MEDIA TERHADAP KEPUTUSAN PEMBELIAN MIXUE PADA KONSUMEN GENERASI Z(Studi pada Konsumen Generasi Z di Sukabumi) Sopia Septiani; Yoki Muchsam; Zahra Malinda Putri
MBA Journal – Management, Business Administration, and Accounting Journal Vol. 2 No. 02 (2026): MBA Journal – Management, Business Administration, and Accounting Journal
Publisher : Universitas Sains Indonesia Publishing

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Abstract

Perkembangan teknologi informasi dan komunikasi pada era digital telah memberikan perubahan yang signifikan terhadap pola perilaku konsumsi masyarakat, khususnya pada Generasi Z yang sangat lekat dengan penggunaan media sosial. Kelompok ini tidak hanya memanfaatkan platform digital sebagai sarana berinteraksi, tetapi juga sebagai sumber utama dalam mencari informasi serta menentukan keputusan pembelian. Dalam industri makanan dan minuman, Mixue muncul sebagai salah satu merek yang berhasil menarik minat generasi muda melalui strategi harga yang bersaing serta promosi digital yang inovatif menjadi faktor penting dalam menarik minat konsumen. Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh promosi flash sale dan iklan melalui media sosial terhadap keputusan pembelian produk Mixue pada Generasi Z di wilayah Sukabumi. Tingginya minat Generasi Z terhadap produk Mixue menggambarkan efektivitas strategi pemasaran digital yang kreatif dan selaras dengan gaya hidup konsumen muda. Media sosial berperan penting sebagai saluran utama dalam penyebaran informasi dan promosi secara cepat, sementara promo flash sale menimbulkan dorongan emosional yang dapat mempercepat proses pembelian. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan asosiatif. Data diperoleh melalui penyebaran kuesioner secara daring kepada 100 responden Generasi Z di Sukabumi yang pernah melakukan pembelian produk Mixue. Analisis data dalam penelitian ini menggunakan regresi linier berganda untuk mengetahui pengaruh masing-masing variabel baik secara bersama-sama maupun secara terpisah. Hasil penelitian menunjukkan bahwa promosi flash sale dan iklan melalui media sosial memberikan pengaruh yang positif dan signifikan terhadap keputusan pembelian, dengan iklan media sosial sebagai variabel yang paling berpengaruh. Temuan ini mempertegas bahwa strategi pemasaran digital yang bersifat komunikatif, kreatif, dan relevan sangat berperan dalam membentuk perilaku konsumen Generasi Z. Oleh karena itu, Mixue disarankan untuk terus mengoptimalkan penggunaan media sosial serta memperkuat program flash sale guna mempertahankan loyalitas dan meningkatkan keputusan pembelian di kalangan Generasi Z. Kata Kunci: Generasi Z, Iklan Media Sosial, Keputusan Pembelian, Mixue, Promosi Flash Sale
Kedudukan Penyidik Pegawai Negeri Sipil (PPNS) dalam Sistem Peradilan Pidana Pasca Pembaruan Kuhap UU Nomor 20 Tahun 2025 Tri Wahyu Pranoto; Tuti Elawati; Muhammad Panca Prana Mustaqim Sinaga; Zahra Malinda Putri
JUSTLAW : Journal Science and Theory of law Vol. 2 No. 02 (2025): JUSTLAW : Journal Science and Theory of Law
Publisher : Universitas Sains Indonesia Publishing

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Abstract

The reform of the Indonesian Criminal Procedure Code (Kitab Undang-Undang Hukum Acara Pidana/KUHAP) has implications for the reconfiguration of investigative authority within the criminal justice system, including the position of Civil Servant Investigators (Penyidik Pegawai Negeri Sipil/PPNS). Normatively, PPNS investigative authority is conferred attributively by sectoral legislation. However, the post-renewal KUHAP continues to place the exercise of PPNS investigative authority within a framework of coordination and supervision by police investigators that has not been formulated in a limiting and clear manner. This condition gives rise to juridical issues concerning the clarity of PPNS’s position and the boundaries of its authority within the integrated criminal justice system. This study aims to analyze the position of PPNS following the renewal of the KUHAP and its implications for the principles of legal certainty and functional differentiation among law enforcement authorities. The research employs normative legal research using statutory and conceptual approaches. The findings indicate that the renewed KUHAP has not yet fully provided normative clarity in structuring investigative authority, as the existing regulatory construction does not offer adequate normative guarantees for the realization of a functional and equal configuration of investigative authority for PPNS. Therefore, it is necessary to reinforce regulatory provisions within the KUHAP that place PPNS as a subsystem of investigation with functional autonomy, within the limits of attributive authority granted by sectoral legislation, in order to ensure legal certainty and the effectiveness of criminal law enforcement.
Co-Authors La Ode Mbunai Mhd Panca Prana Mustaqim Sinaga Muchsam, Yoki Muhammad Panca Prana Mustaqim Sinaga Sopia Septiani Tri Wahyu Pranoto Tuti Elawati