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International Journal Reglement & Society (IJRS)
Published by Bunda Media Grup
ISSN : 27458350     EISSN : 27458350     DOI : -
Core Subject : Social,
Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
International Journal Reglement & Society (IJRS) published by BUNDA MEDIA GRUP, is to disseminate information on scientific papers to academics and practitioners who are interested in the field of Law and Social Affairs to accept articles written in English. The determination of the articles to be published is done through a blind review process by the editorial team by taking into account aspects, including: meeting the standard requirements for scientific journal publication and article contributions, which includes articles on the scientific research field of Law Sciences, includes the results of scientific research and reviews on selected disciplines within several branches of legal studies (sociology of law, history of law, comparative law, private law, criminal law, procedural law, economic and business law, constitutional law, administrative law, international law, etc). The editor is responsible for providing a constructive review of the articles to be published and (if deemed necessary) and conveying the evaluation results of the article to the author. Articles that are proposed to be published in the journal are recommended to follow the guidelines for writing articles made by the Editor. International Journal Reglement & Society (IJRS) published three times a year in January, May and September. E-ISSN: 2745-8350
Arjuna Subject : Ilmu Sosial - Hukum
Articles 115 Documents
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The Antecedent: The Role Of Earnings Management In A Manufacturing Company M Firza alpi; Nasrul Kahfi Lubis; Puja Rizqy Ramadhan
International Journal Reglement & Society (IJRS) Vol 3, No 2 (2022): May - August
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v3i2.227

Abstract

This study aims to examine and analyze the effect of tax planning, Net Profit Margin and deferred tax assets on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017 - 2019 period. The population used in this study were 51 manufacturing companies. listed on the Indonesia Stock Exchange, while the samples taken were 13 manufacturing companies using purposive sampling. The independent variable used in this research is Earnings Management and the dependent variable is Tax Planning, Net Profit Margin and Deferred Tax Assets. This study uses an associative approach. The type of data in this research is quantitative. The data analysis technique in this research is using Descriptive Statistical Analysis, Simple Linear Regression analysis, classical assumption test, hypothesis test, and Coefficient of Determination. The results of this study indicate that tax planning has a positive and significant effect on earnings management. Net Profit Margin has a positive and insignificant effect on earnings management. Deferred tax assets have a negative and significant effect on earnings management. Tax planning, Net Profit Margin, Deferred Tax Assets have a significant effect on earnings management together
Criminal Liability Against Corporations in Payment of Wages Under the Provisions of Legislation Ida Hanifah
International Journal Reglement & Society (IJRS) Vol 3, No 2 (2022): May - August
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v3i2.218

Abstract

As a legal subject, corporations have responsibilities as regulated in Law No. 13 of 2003. Manpower is either a legal entity or not. In the Manpower Act, corporate responsibility consists of two, namely; administrative sanctions as well as criminal sanctions. The criminal sanctions applied are in the form of imprisonment and fines. The criminal liability of corporations used by the law is in the form of "Corporations act, responsible management", due to the cumulative criminal sanctions that exist in the law. The means of renewal in the context of development can be interpreted as channeling human activities that lead to development. So, the community has directions for channeling development in the manpower sector in order to realize national development which will be aimed at supervising, fostering, and regulating all activities in the workforce so that justice is achieved. This supervision is based on appropriate labor legislation and adjustments to the rapid growth and development of development in order to anticipate the pressure on the supply of labor, and the level of protection of the workforce.
Renewal of Ijtihad in the Modern Era: Historical Background and Current Developments Said Ahmad Sarhan Lubis
International Journal Reglement & Society (IJRS) Vol 3, No 2 (2022): May - August
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v3i2.223

Abstract

This research was conducted to find out the historical background of ijtihad and its development in the present. The research methodology used is an Normative research methodology with a historical approach. Ijtihad as one of the sources of Islamic law in the history of its development, has dynamics. When the Prophet SAW was still alive, ijtihad was still very limited and narrow, because revelation was still continuing to come down as an answer to the problems that arose. So, ijtihad does not need to be done. Ijtihad at the time of the Companions was done by directly looking at the Qur'an. The ulama in the tabi'in period were divided into large groups based on the form of their ijtihad methodology, ahl al-hadith representing the textualists in the Hijaz and ahl ar-ra'yiu representing the substantialists in Iraq. This writing also wants to know the different approaches to new thinking in Fiqh carried out by the sects of Secterianism, Literalism, Thufiism, Tabrir and Moderates. Then from this writing and research, it explains how the History of Modernism in Islamic Law applies and the form of renewal of ijtihad in Indonesia
Utilization Of Google Class Room In Islamic Religious Education Subjects At Smp Rahmat Islamiyah Medan Hasrian Rudi Setiawan; Mayurida Mayurida
International Journal Reglement & Society (IJRS) Vol 3, No 2 (2022): May - August
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v3i2.229

Abstract

his study aims to describe how teachers and students in Islamic religious education learning activities use google classroom as a learning medium. This research is a qualitative descriptive study in class VIII SMP Rahmat Islamiyah Medan. Data collection was carried out using several data collection techniques, including: interviews, observation and documentation studies. The research findings show that the use of google classroom in Islamic religious education learning activities is used as a stone tool by teachers and students in the implementation of distance learning activities. Google classroom is used in distance learning activities, because: 1) google class room provides virtual classrooms; 2) google Classroom has features that make it easier for teachers to provide teaching materials and materials to students; 3) Means of discussion and communication between students and teachers without being limited by space and time; 4) as a tool for teachers in giving assignments and assessments to students.
Empirical Study Of The Influence Of Cash Flow Components And Gross Profit On Stock Prices Of Manufacturing Companies In Indonesia Stock Exchange Jadongan Sijabat
International Journal Reglement & Society (IJRS) Vol 3, No 2 (2022): May - August
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v3i2.219

Abstract

Financial statements are an important tool for investors and creditors to know the company's development periodically because financial statements are a very important source of information and are needed by users of financial statements. Investors and creditors use cash flow information as a measure of company performance, because information about cash flows is used as a basis for assessing the company's ability to generate cash and cash equivalents and assessing the company's need to use these cash flows. In addition to cash flow, the company's performance parameter that is the main concern is profit. This study focuses on gross profit because gross profit can better describe the relationship between earnings and stock prices. This study aims to examine the effect of cash flow components (operating activities, investment activities, funding activities) on stock prices. In addition, this study also aims to examine the effect of gross profit on stock prices. This study uses a multiple regression research method with a sample of 45 manufacturing companies listed on the Indonesia Stock Exchange from 2018 - 2020. The analytical tool used is the SPSS version 26 program. The results obtained in this study are that the variables of operating activities, investment activities, funding activities, and gross profit simultaneously have a significant effect on stock prices. Partial testing shows that only funding activities variables and gross profit have a significant effect on stock prices.
The Urgency of Fiqh Rules in Islamic Civil Law Khairil Azmi Nasution
International Journal Reglement & Society (IJRS) Vol 3, No 2 (2022): May - August
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v3i2.224

Abstract

The rules of fiqh have an important role in resolving legal issues that are not found in the texts of the Qur'an and Sunnah, including issues related to Islamic Civil Law. The rules of fiqh turned out to provide a concrete solution to the need for a method or method of finding the law (istinbath al-ahkam). In addition, the rules of fiqh also make it easier for us to master problems, civil issues that arise and develop in human life. This paper presents the urgency of fiqh rules in formulating Islamic civil law. This writing is carried out using a descriptive method through a rule relating to marriage, divorce, inheritance and wills
Constraints of Virtually Using Digital-Based Learning Media for Early Childhood Education Teachers Tetty Muharmi
International Journal Reglement & Society (IJRS) Vol 3, No 2 (2022): May - August
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v3i2.233

Abstract

Our world of education in Indonesia in general and in North Sumatra in particular is facing several problems and dilemmas. From the aspect of teaching materials, it is clear that it has not been fully resolved because there are still many students who still face obstacles related to the lack of teaching materials, especially for early childhood teachers in various regions in North Sumatra in particular. The type of research used in this research is normative juridical. The nature of this research is descriptive analytical. The learning model needs to be set according to the existing situation and conditions. Early childhood teachers use learning to overcome problems of effectiveness and efficiency of learning in the midst of limited learning facilities and online learning policies during the Covid-19 Pandemic. Online learning for early childhood teachers is carried out for theoretical learning, while for practical activities, practice is required by using simulations or virtual practical applications.
Reasons Justifying Criminal Abolition in the Indonesian Legal System Erwin Asmadi
International Journal Reglement & Society (IJRS) Vol 3, No 2 (2022): May - August
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v3i2.220

Abstract

In criminal law, there are several reasons that can be used as a basis for judges not to impose penalties/criminals on perpetrators or defendants who are brought to court because they have committed a crime. These reasons are called the reasons for the abolition of the crime. This research was conducted using a normative legal research method that uses secondary data sources in the form of legal materials which are researched through library research. Based on the results of the study, it is known that the reason for the abolition of the crime is a regulation that is primarily addressed to judges. This regulation stipulates under what circumstances an offender, who has fulfilled the formulation of the offense that should have been sentenced, is not sentenced. The judge places the authority of the legislator to determine whether there have been special circumstances as formulated in the reason for the abolition of the crime. The division of forgiving reasons and separate justifying reasons into forgiving reasons includes the inability to be responsible, forced defense that exceeds the limit, carrying out an invalid position order in good faith; justifications include coercive power or overmacht, forced defense, carrying out the provisions of the law, and carrying out office orders from superiors
Tiered Education and Training Systematic Offline and Online Mode Combination of PAUD teachers in North Sumatra Province Tetty Muharmi
International Journal Reglement & Society (IJRS) Vol 1, No 2 (2020): September - December
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v1i2.242

Abstract

Education as a form of dynamic behavior change, both culture, civilization and community conditions. Education can accommodate changes that also occur in the era of the industrial revolution 4.0, globalization, the growth of the millennial generation, and national issues in the form of national civilization, national competitiveness, access to education, quality of education, vocational education and Indonesian employment, nationalism, radicalism, cultural/economic industries. creative, health, gender, demographic bonuses as challenges in the world of education. The social research method used is qualitative. The results showed that the method of education and training for PAUD teachers in the period after adapting to new normal learning or in adaptation after going through a pandemic period, began to be carried out by using virtual online training. The training method is carried out by learning using the Systematic Offline and Online Combination Mode Method in the context of career development through increasing the competency qualifications of PAUD teachers in the industrial era 4.0 the parties who are the institutions providing training for PAUD teachers. Education and training are expected to contribute to the realization of quality education for all Indonesian PAUD teachers.
Legal Protection of Children as Witnesses in Criminal Cases (Study at the Belawan District Attorney) Yenni Maya Sari; Alpi Sahari; Ahmad Fauzi
International Journal Reglement & Society (IJRS) Vol 3, No 3 (2022): September-December
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v3i3.281

Abstract

The role of witnesses in every trial of criminal cases is very important because witness statements can influence and determine the tendency of judges' decisions. This study aims to analyze the position of children as witnesses in proving criminal cases, analyze the process of examining children as witnesses in the juvenile criminal justice system and analyze the legal protection of children as witnesses in criminal cases. This research method uses normative research with data types consisting of primary legal materials, secondary legal materials and tertiary legal materials. The results of the study are legal protection for children as witnesses in criminal cases as stated in Law Number 35 of 2014 concerning Child Protection, Law Number 31 of 2014 concerning Protection of Witnesses and Victims and Law Number 11 of 2012 concerning the Juvenile Criminal Justice System. The role of the prosecutor in presenting witnesses is related to the case to be examined in court. The main task of the Prosecutor's Office in the criminal justice system in Indonesia is prosecution, and vice versa, prosecution is the authority of the Prosecutor's Office. The authority to prosecute is the embodiment of the Dominus Litis Principle. However, the obstacles encountered in presenting children as witnesses are in establishing communication with children as witnesses in criminal cases

Page 8 of 12 | Total Record : 115

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