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The legal policy of implementing automatic exchange of information (aeoi) in indonesia: what and how? Diah Sulistyani Ratna Sediati; Zaenal Arifin
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i2.4532

Abstract

The Automatic Exchange of Information (AEOI) is a scheme for the automatic exchange of financial information between countries to combat tax evasion and money laundering. Indonesia has established AEOI through Law Number 9 of 2017 and Minister of Finance Regulation Number 60/PMK.03/2017, taking into account various economic, social, and political interests in its legal political process. The purpose of this research is to analyze the legal politics behind the establishment of the Automatic Exchange of Information (AEOI) in Indonesia and to formulate effective and efficient implementation strategies in the government's efforts to combat tax evasion and money laundering through the scheme of automatic exchange of financial information between countries. This research uses normative legal research methods, focusing on examining and analyzing the applicable legal norms. The sources of legal materials used in this research consist of primary, secondary, and tertiary legal materials, with data collection techniques in the form of literature studies and data analysis conducted qualitatively. The research results reveal that the legal politics behind the establishment of the Automatic Exchange of Information (AEOI) in Indonesia are based on efforts to align with international standards in combating cross-border tax evasion and money laundering, enhancing fiscal transparency, strengthening law enforcement in the field of taxation, and increasing state revenue from the tax sector. The implementation of AEOI can be carried out effectively and efficiently by ensuring a strong legal framework, developing reliable information technology infrastructure, enhancing human resource capacity, building cooperation and coordination with financial service institutions and partner countries, conducting monitoring and evaluation, and raising public awareness and education about the importance of AEOI in combating cross-border tax evasion and money laundering.
Digital-Based Academic Evaluation Efficiency: The Roles of Learning Analytics, Educational Management Information Systems, and Principals' Digital Managerial Competence Rosdiana; Heny Fitriani; R. Dewi Mutia Farida
Journal of Vocational, Informatics and Computer Education Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/voice.v4i2.923

Abstract

Purpose – This study examines the associations of learning analytics, Educational Management Information Systems (EMIS), and principals’ digital managerial competence with digital-based academic evaluation efficiency in senior high schools. It addresses the need to transform academic evaluation from manual and fragmented practices into integrated, accurate, and data-driven processes. Methods – A quantitative explanatory cross-sectional design was employed using survey data from 150 principals, vice principals, teachers, and academic administrative staff in senior high schools in Serang, Banten. Data were collected using a five-point Likert scale and analyzed through multiple linear regression using EViews after establishing the validity, reliability, and suitability of the data for regression analysis. Findings – Learning analytics and EMIS were positively and significantly associated with digital-based academic evaluation efficiency by supporting systematic data use, integration, reporting accuracy, and administrative efficiency. Principals’ digital managerial competence showed the strongest statistical association, highlighting the importance of digital leadership, coordination, and data-driven decision-making. The model explained 70.2% of the variance in academic evaluation efficiency. Research implications – Efficient digital-based academic evaluation requires the alignment of analytical capacity, information system quality, and principals’ digital managerial competence. These findings provide practical guidance for strengthening evidence-based academic governance and accountability in digitally transforming secondary schools. Originality – This study integrates learning analytics, EMIS, and principals’ digital managerial competence within a single framework to explain digital-based academic evaluation efficiency, addressing a gap in previous studies that examined these factors separately.
Restorative Justice in the Handling of Criminal Acts Related to Information and Electronic Transactions Pendi Wibison; Novi Indah Earlyanti
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 25 No. 1 (2026): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v25i1.7443

Abstract

This study was motivated by the fact that investigators from the Cyber Crime Directorate of the Indonesian National Police often do not prolong the case process and encourage victims/reporters and perpetrators/reported parties to resolve the case through deliberation. This is based on Indonesian National Police Regulation No. 8 of 2021 concerning the Handling of Criminal Acts based on restorative justice. The purpose of this study is to objectively determine the handling of ITE criminal cases using a restorative justice approach, the effectiveness of the resolution, and the factors that influence it. The theoretical basis uses the Legal System, Theory of Justice, Theory of Legal Limiting Principles, Concepts of Investigation and Inquiry, Concept of Democting Policing, Concept of Restorative Justice, Concept of ITE Crimes, and Concept of Police Science. A qualitative approach was used with a case study method, with primary and secondary data sources using interview, observation, and document study techniques. Data analysis techniques included data reduction, data presentation, and conclusions. The results of the study show that 1) The handling of ITE criminal cases with a justice-based approach at the Cyber Crime Directorate of the Indonesian National Police is guided by Perpol Number 8 of 2021 concerning the Handling of Criminal Acts Based on Restorative Justice, ST Kapolri No. 339/II/Res. 1.1.1/2021 concerning Guidelines for Handling Criminal Cases and SE Kapolri Number SE/2/11/2021 concerning Ethical Cultural Awareness to Create a Clean, Healthy, and Productive Indonesian Digital Space. Investigators adhere to the principle that criminal law is a last resort in law enforcement (ultimatum remedium) and prioritize restorative justice; 2) The settlement of ITE criminal cases using a restorative justice approach has not been effective, even though there is a clear legal framework, but its implementation has not yet led to the optimal application of the philosophy of restorative law enforcement; 3) Factors that influence the effectiveness of handling ITE criminal cases with a restorative justice approach include legal substance, legal structure, and legal culture.
Bibliometric‐Enhanced Legal Information Retrieval in Business Law: A Review of Methods and Applications Retna Gumanti; Kartini Laras Makmur; Nita Anggraeni; Arhjayati Rahim
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 25 No. 1 (2026): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v25i1.7754

Abstract

The rapid digitalization of legal documents has intensified the need for advanced legal information retrieval (LIR) systems, particularly in business law, where regulatory complexity, corporate governance, and cross-jurisdictional norms intersect. Traditional LIR approaches, which rely heavily on keyword matching and textual similarity, often fail to capture legal authority, contextual relevance, and jurisprudential influence. In response to these limitations, bibliometric-enhanced legal information retrieval (B-LIR) has emerged as an interdisciplinary approach that integrates citation-based indicators with semantic and textual analysis. This study provides a systematic and critical review of bibliometric-enhanced LIR methods and their applications in business law. The study analyzes peer-reviewed publications indexed in Scopus and Web of Science between 2023 and 2025. Bibliometric mapping and thematic synthesis are employed to identify methodological trends, conceptual clusters, and influential works. The findings reveal a clear methodological evolution from keyword-based retrieval toward hybrid models that combine deep semantic representations with citation-based authority measures. Results indicate that integrating bibliometric indicators such as citation frequency, co-citation networks, and authority ranking enhances retrieval relevance, interpretability, and decision-support potential in business law contexts. However, the review also identifies significant research gaps, including limited domain-specific validation, ethical concerns related to citation bias, and underutilization of bibliometric signals for predictive legal analytics. This study contributes theoretically by framing B-LIR as a complementary synthesis of legal semantics and bibliometric authority, and practically by highlighting its potential for corporate compliance, legal decision support, and regulatory intelligence systems. The paper concludes by outlining future research directions involving hybrid AI-bibliometric frameworks, citation context analysis, and explainable legal information systems tailored to business law

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