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Literatus
Published by Neolectura
ISSN : -     EISSN : 26865009     DOI : https://doi.org/10.37010
Core Subject : Humanities, Education, Social,
Humanities Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences
Literatus adalah jurnal yang diterbitkan oleh Neolectura, diterbitkan dua kali dalam satu tahun. Literatus adalah media publikasi ilmiah dalam bentuk makalah konseptual dan penelitian lapangan yang terkait dengan bidang kajian sosial dan budaya. Diharapkan Literatus dapat menjadi media bagi akademisi dan peneliti untuk menerbitkan karya ilmiah mereka dan menjadi sumber referensi untuk pengembangan ilmu pengetahuan.
Arjuna Subject : Umum - Umum
Articles 347 Documents
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Pengaruh Profitabilitas, Solvabilitas, dan Opini Audit terhadap Audit Delay pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Yunita, Feronika; Keristin, Usnia Wati
LITERATUS Vol 7 No 1 (2025): International Socio-Cultural Scientific Journal
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v7i1.1814

Abstract

Financial reports are an important instrument in assessing performance. Every company listed on the Indonesia Stock Exchange (IDX) is required to publish and submit to the Financial Services Authority (OJK). This study aims to determine the Effect of Profitability, Solvency, Company Size, Audit Committee and Audit Opinion on Audit Delay in Property and Real Estate companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The approach used in this study is a quantitative approach. The sample in this study consisted of 24 companies using purposive sampling techniques. The data analysis techniques used are descriptive statistics, classical assumption tests, and hypothesis tests using multiple linear regression analysis. The results of this study indicate that the variables Profitability, Solvency have no effect on Audit Delay, while Audit Opinion has a positive effect on Audit Delay. And the results of the determination coefficient test show a number of 0.358, this indicates that the variables simultaneously independent Profitability, Solvency and Audit Opinion are able to explain Audit Delay which is the dependent variable as much as 35.8%, while the remaining 64.2% is explained by other variables.
Pelatihan Berpikir Positif untuk meningkatkan kepercayaan diri Pada Mahasiswa Generasi Z Muzaki, Muhammad Farhan Ni'am; Malahati, Fildzah
LITERATUS Vol 7 No 1 (2025): International Socio-Cultural Scientific Journal
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v7i1.1836

Abstract

This study aims to examine the effectiveness of positive thinking training in enhancing self-confidence among Generation Z students. Generation Z is known as the generation that lives in the digital era, where face-to-face interactions tend to decrease due to reliance on technology and social media. This research employed an experimental method with a pre-test and post-test design involving experimental and control groups. The research sample consisted of 60 students selected through purposive sampling. The instrument used was a self-confidence scale. Statistical analysis results indicate that positive thinking training significantly increased self-confidence in the experimental group compared to the control group. The findings highlight the importance of developing positive thinking training programs for students to improve their self-confidence in addressing social and academic challenges
Pengaruh Budaya Organisasi, Motivasi, dan Pelatihan terhadap Kinerja Karyawan PT. Sinar Sosro Mojokerto dengan Komitmen Organisasi sebagai Variabel Intervening Jefriel, Mochamad Miftakul; Halik, Abdul
LITERATUS Vol 7 No 1 (2025): International Socio-Cultural Scientific Journal
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v7i1.1838

Abstract

This study aims to analyse the effect of organisational culture, motivation, and training on employee performance with organisational commitment as an intervening variable at PT Sinar Sosro Mojokerto. In the face of increasingly fierce industry competition, companies are trying to improve the performance of human resources through strategies to strengthen organisational culture, increase motivation, and implement training programs. This research uses a quantitative approach with a survey method involving 78 respondents. Data were collected through questionnaires and analysed using Structural Equation Modeling (SEM) techniques to test the relationship between variables. The results showed that organisational culture, motivation, and training have a positive and significant effect on organisational commitment and employee performance. Organisational commitment acts as an intervening variable that strengthens the relationship between the independent variables and employee performance. This study provides practical implications for the management of PT Sinar Sosro Mojokerto in designing strategies to improve employee performance by strengthening organisational culture, motivating employees, and providing ongoing training programs.
Penegakan Hukum terhadap Wajib Pajak yang Melakukan Penyampaian Surat Pemberitahuan dan/atau Keterangan yang Isinya Tidak Benar atau Tidak Lengkap di Indonesia Afdal, Afdal; Sinaga, Niru Anita; Sudarto, Sudarto
LITERATUS Vol 7 No 1 (2025): International Socio-Cultural Scientific Journal
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v7i1.1955

Abstract

Law enforcement against taxpayers who report incorrect or incomplete tax returns or information has become an important issue in the tax system in Indonesia. A tax crime occurs when a taxpayer submits a notification letter that is false or not in accordance with tax provisions, which can cause state losses. However, problems in law enforcement arise due to the lack of clarity of the boundaries between administrative offenses and criminal offenses, as well as legal uncertainty in the Taxation Law. This study aims to examine and understand the law enforcement against taxpayers who report false or incomplete tax returns or information, as well as the obstacles faced in enforcing the law. The main focus of this research is to analyze challenges such as regulatory differences, rapid policy changes, limited human resources (HR), and data mismatches despite the modern tax system. In addition, low tax awareness and tax avoidance practices are also significant obstacles. The research method used is normative juridical research supported by an empirical juridical approach. Normative juridical research is used to examine applicable regulations, while empirical juridical research is conducted with interviews and case studies to see the implementation of these rules in the field. The data obtained is analyzed qualitatively to explore the obstacles faced in tax law enforcement. Efforts that can be made to overcome this obstacle include improving regulations, increasing the capacity of tax authorities, developing more integrated tax technology such as the core tax system (CTS), and educating the public about tax obligations. Increased sanctions and stricter supervision are also needed so that law enforcement against tax violations can run effectively and efficiently. Thus, this study is expected to contribute to the improvement of the tax system and law enforcement in Indonesia, especially in the context of law enforcement against taxpayers who submit incorrect or incomplete tax returns or information.
Perlindungan Hukum Korban Penyalahgunaan Dan Pecandu Narkotika Dari Perspektif Filsafat Hukum Sub Hukum Progresif Diyanto, Diyanto; Rahmat, Diding; Sudarto, Sudarto
LITERATUS Vol 7 No 1 (2025): International Socio-Cultural Scientific Journal
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v7i1.1979

Abstract

In the life of the nation and the state, Indonesian citizens have the right to obtain fair legal certainty and equal treatment before the law, as guaranteed in Article 28D paragraph (1) of the 1945 Constitution. This study aims to examine the legal protection for victims of drug abuse and addicts in Indonesian legislation from the perspective of legal philosophy, particularly progressive law. The research uses two legal research methods: normative legal research (juridical-normative) and empirical legal research (sociolegal studies). The findings show that victims of drug abuse and addicts possess constitutional rights to receive medical and social rehabilitation, as stipulated in Articles 54, 55, 103 in conjunction with Article 127 of Law No. 35 of 2009 on Narcotics and relevant articles in Law No. 1 of 2023. A case study of Supreme Court Decision No. 109 PK/Pid.Sus/2023 demonstrates the application of a progressive legal approach, where the judge prioritized the principle of “law that humanizes humans” as a fundamental consideration in overturning the previous decision and granting the judicial review.
Restitusi bagi Korban Akibat Tindak Pidana Penganiayaan Berat dalam Perspektif Keadilan Hasudungan Hutagalung, Henokh; Sudarto, Sudarto
LITERATUS Vol 7 No 1 (2025): International Socio-Cultural Scientific Journal
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v7i1.1981

Abstract

The granting of restitution to victims is in accordance with the principle of restoration to the original state (restutio in integrum), namely an effort that victims of crime must be returned to their original condition before the crime occurred, even though it is based on the fact that it is impossible for the victim to return to their original condition, but at least close to their original condition. The problem is how is the legal regulation of restitution for victims of serious assault crimes? And have the judge's considerations in the South Jakarta District Court Decision Number 297/PID.B/2023/PN JKT.SEL and the DKI Jakarta High Court Decision Number 245/PID/2023/PT DKI provided justice? This research method is normative juridical. The results of the study are (1) The legal regulation of restitution for victims of serious assault crimes is regulated in Supreme Court Regulation Number 1 of 2022 concerning Procedures for Settlement of Applications and Granting of Restitution and Compensation to Victims of Crime. According to researchers, the calculation of Perma Number 1 of 2022 does not correspond to the serious injuries experienced by Child Victim CRYSTALINO DAVID OZORA because it is considered inconsistent with the values of victim justice. (2) The Decision of the DKI Jakarta High Court Number 245/PID/2023/PT DKI has not provided justice for the case of Child Victim Crystalino David Ozora. The Panel of Judges at the South Jakarta District Court only granted the restitution payment imposed on the defendant Mario Dandy of IDR 25 billion. This looks very different from what is contained in the demands of the Public Prosecutor in his prosecution which demanded a sentence for the defendant Mario Dandy of 12 years in prison and restitution to be paid in the amount of IDR 120 billion.
Hukum Pembuktian Dalam Perkara Pidana (Perspektif Kemajuan Teknologi Informasi Dan Telekomunikasi) Aryanto, Moko Dwi; Sudarto, Sudarto
LITERATUS Vol 7 No 1 (2025): International Socio-Cultural Scientific Journal
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v7i1.1982

Abstract

Evidence in Law Number 1 of 2024 concerning the Second Amendment to Law Number I1 of 2008 concerning Electronic Information and Transactions itself is Lex Specialis of the Criminal Procedure Code because it regulates the validity of evidence of criminal acts in cyberspace. In relation to the purpose of criminal procedure law which is to seek material truth, the evidence process is a very decisive stage for judges to obtain confidence in making a decision. The research method is normative juridical. The results of the study are the current legal regulations on evidence in criminal cases in Indonesia, namely regulated in the Criminal Procedure Code, which stipulates the types of valid evidence, principles of evidence, and procedures for evidence to ensure justice and legal certainty and Law Number 1 of 2024 concerning the Second Amendment to Law Number 11 of 2008 concerning Information and Electronic Transactions which is valid evidence according to law. The development of the evidentiary system in Indonesian criminal law against the advancement of information and telecommunications technology that overall, the development of the evidentiary system in Indonesian criminal law against legal technology reflects efforts to respond to the challenges of the digital era while still upholding the principles of justice. Although still facing various obstacles, the steps that have been taken show that Indonesian criminal law continues to transform to keep up with the times, while maintaining its relevance and effectiveness in law enforcement.
Tindak Pidana Korupsi dalam Penyalahgunaan Dana Bergulir LPDB-KUKM oleh Koperasi PKL Jawa Barat Tahun 2012–2013 Silalahi, Riamsah; Gultom, Potler; Sudarto, Sudarto
LITERATUS Vol 7 No 1 (2025): International Socio-Cultural Scientific Journal
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v7i1.1983

Abstract

This research focuses on the misuse of revolving fund loans/financing from the Cooperative Revolving Fund Management Institution, Micro, Small and Medium Enterprises (LPDB-KUKM) to the West Java Panca Bhakti Street Vendors Cooperative (Kopanti Jabar) in 2012 and 2013. Through a qualitative approach, this study identifies the modus operandi of the perpetrators, the impact of state losses, as well as the judge's consideration in handing down the verdict. The results showed that there were manipulations in the process of applying for and distributing funds, which resulted in state losses of Rp. 116,823,508,700.00. Judges consider aggravating and mitigating factors in imposing sentences, with the aim of providing a deterrent effect and recovering state losses. This research is expected to contribute to efforts to eradicate corruption in Indonesia.
Prinsip Keadilan dalam Pembiayaan Berbasis Financial Technology di Indonesia Pasaribu , Jandiman Bernando; Sinaga, Niru Anita; Sudarto, Sudarto
LITERATUS Vol 7 No 1 (2025): International Socio-Cultural Scientific Journal
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v7i1.1984

Abstract

Financial Technology (Fintech) is an innovation in financial technology that offers practicality, ease of access, convenience, and cost efficiency. Its development has prompted the emergence of various regulations aimed at ensuring responsible and fair digital financial services. This study aims to examine the regulatory framework governing Fintech-based financing in Indonesia and how the principle of justice can be applied in its implementation. The research method used is normative juridical, by analyzing various laws and regulations, such as Law No. 8/1999 to POJK No. 10/POJK.5/2022. The findings show that although many regulations exist, there is still a need to strengthen legal protection, increase public awareness, and take firm actions against illegal Fintech providers. It is recommended that the government issue new regulations that explicitly incorporate the principle of justice in Fintech financing to ensure legal certainty, utility, and equal protection for all parties involved. The enforcement of justice principles requires collaboration between institutions, such as the Ministry of Communication and Information Technology (Kominfo) and the police (Polri), to supervise and regulate unlicensed Fintech services.
Kemajuan Teknologi Informasi Dan Telekomunikasi Terhadap Perkembangan Tindak Pidana Cyber Crime Simanjuntak, Dahlan; Sudarto, Sudarto; Sujono, Sujono
LITERATUS Vol 7 No 1 (2025): International Socio-Cultural Scientific Journal
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v7i1.1985

Abstract

The advancement of information technology provides many conveniences for human life, but this advancement also simultaneously gives rise to various problems that are not easy to find a way out of. One of the problems that arises due to the development of information technology is the birth of crimes that are "new" in nature, especially those that use the internet as a tool. Lazaim is known as cyber crime. The research method used is normative juridical. The results of the study are the Influence of advances in information and telecommunications technology on the development of cyber crime that in the advancement of cyber crime technology, dozens of types of cyber crimes occur. Meanwhile, those included in the category of general crimes facilitated by technology include credit card fraud, stock exchange fraud, banking fraud, child pornography, drug trafficking, and terrorism. While crimes that use information technology are defacing, cracking, or phreaking. Currently, the existence of the ITE Law is absolutely necessary for the State of Indonesia, because currently Indonesia is one of the countries that has used and utilized technology widely and efficiently, but does not yet have a Cyber Law. In the view of responsive law which is an approach that adapts to the needs of society and the development of the times. Legal policy in overcoming the influence of technology on the development of cyber crime is divided into penal and non-penal means. Cyber crime is a major challenge in the digital era, but also an opportunity to develop a more responsive and progressive legal system. In the view of progressive law, handling cyber crime must be oriented towards substantive justice, flexibility, and humanization of law.

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