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INDONESIA
Akrab Juara : Jurnal Ilmu-ilmu Sosial
Published by Yayasan Akrab Pekanbaru
ISSN : 25285130     EISSN : 26209861     DOI : -
Core Subject : Health, Science,
Biochemistry, Genetics & Molecular Biology Chemistry Medicine & Pharmacology
URNAL AKRAB JUARA adalah sebuah jurnal pendidikan dan pengetahuan yang berkaitan dengan ilmu-ilmu sosial untuk para pendidik dan pendidikan yang ingin menungkan hasil karya ilmiahnya dengan nuangsa teknologi pembelajaran serta pengajaran dalam bidang masing-masing keilmuannya.
Arjuna Subject : Pharmacology, Toxicology and Pharmaceutics - Ilmu Farmasi
Articles 2,694 Documents
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PROCEDURAL DEVIATIONS AND STATE LOSSES IN THE ABUSE OF AUTHORITY IN THE 2015 SUGAR IMPORT POLICY Izmy Savira; Krisnadi Nasution
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

The sugar import policy issued by the Minister of Trade in 2015 generated significant controversy because it was deemed to contradict existing legal provisions, was carried out without proper inter-ministerial coordination, and posed a potential risk of state financial loss. Although government data indicated a national sugar surplus, import permits were still granted to private entities. This situation raised suspicions of abuse of authority and prompted judicial review through court proceedings. This study aims to examine the legal framework governing sugar importation within the national regulatory system and to analyze the application of the concept of abuse of authority in the Minister of Trade’s discretionary policy, as assessed in Decision Number 34/Pid.Sus-TPK/2025/PN Jkt.Pst. The research employs a normative juridical method using statutory and conceptual approaches. Primary legal materials include laws related to trade, food, customs, sugar import regulations, and the relevant court decision. The data were gathered through library research, while analysis was conducted through normative interpretation, legal reasoning, and examination of factual findings contained in the judgment. The research demonstrates that although the regulatory structure governing sugar imports is comprehensive, its implementation in this case deviated from established procedures. The Minister of Trade issued a permit for the importation of 105,000 tons of raw crystal sugar without conducting the required inter-ministerial coordination meeting or technical verification. The court found that the policy constituted an abuse of office for the benefit of specific parties, resulting in state losses estimated at approximately Rp400 billion. In its considerations, the panel of judges concluded that the actions fulfilled the elements of abuse of authority and violated principles of good governance. The study concludes that discretionary power cannot be exercised arbitrarily, as it must meet cumulative requirements set out in the Administrative Governance Act. The 2015 sugar import policy is proven to be inconsistent with applicable legal standards and contains elements of abuse of authority. The study suggests several implications, including strengthening oversight mechanisms, standardizing technical verification procedures, integrating cross-ministerial data systems, and enforcing strict sanctions to prevent corruption in strategic trade policies.
THE IMPACT OF THE IMPLEMENTATION OF EMKM SAK AND ACCOUNTING UNDERSTANDING ON TAXPAYER COMPLIANCE IN MSMES Mia Septiara Siringo Ringo; Dewinta Putri Ardana; Anna Siti Rahma; Anni Siti Rahmi; Muhammad Rahman
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This study aims to analyze the effect of the Implementation of SAK EMKM and Accounting Understanding on Tax Compliance of UMKM. Indonesia is a country whose main source of income comes from taxes, but the realization of tax revenue until the end of September 2025 was recorded to have only reached 62.4% of the set target. UMKM have a strategic role in the economy, but many actors still have minimal understanding of accounting, thus facing challenges in financial reporting. Therefore, DSAK IAI established SAK EMKM with the aim of increasing transparency and accountability of entity financial reporting. The study population was all UMKM registered in Palmerah District (100 business units), with the sample determined using the Solvin formula. The variables of SAK EMKM Implementation (X1) and Accounting Understanding (X2) were tested for their simultaneous and partial effects on Taxpayer Compliance (Y). Data were collected through a questionnaire with a five-level Likert Scale. The results are expected to be positive and significant, because good accounting implementation will improve the accuracy of financial reports as a basis for calculating tax payable and encourage taxpayer willingness.
ANALYSIS OF SECTORAL ADVANTAGES OF PALM OIL AND RUBBER COMMODITIES IN MUARO JAMBI REGENCY, JAMBI PROVINCE Masrida Zasriati; Osi Hayuni Putri; Fitrina Afrianti; Idul Nilyan Fitri
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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The background of this research is that Muaro Jambi Regency is a Regency that has a potential sector, namely the plantation sector, especially palm oil and rubber commodities. This can be seen from the data from the Central Statistics Agency (BPS) of Jambi Province. The analysis method used is Location Quotient (LQ) Analysis. The type of data used in this study is secondary data, all data used in this study includes the area of ​​oil palm and rubber, production and productivity of oil palm and rubber plantations, production of oil palm and rubber plantations and production data for the last six years, namely 2018 to 2023. The results of the Location Quotient (LQ) analysis show that in Muaro Jambi Regency as a base area for oil palm, namely (i) 2018 with an LQ value of 1.13 (ii) 2020 with an LQ value of 1.19 (iii) 2021 with an LQ value of 1.16 (iv) 2022 with an LQ value of 1.06 (v) 2029 with an LQ value of 1.08. The results of the analysis show that oil palm is a base sector while rubber is a non-base sector.
TRANS7 EDITORIAL MISINTERPRETATION IN THE UNCENSORED XPOSE PROGRAM REGARDING THE TRADITIONS OF ISLAMIC BOARDING SCHOOL SYMBOLIC INTERACTION THEORY STUDY Saiful Romadon; Ade Budi Santoso; Jatayu Hadi Prakoso; Irwansyah Nuzar
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This study discusses the Trans7 editorial team's misinterpretation of Islamic boarding school traditions in the Xpose Uncensored program: A study of symbolic interaction theory. The research used a qualitative method with a case study approach. The results show that every place, group, institution, organization, and the like has traditions and symbols whose meanings cannot be generalized. Islamic boarding schools are one of the oldest educational institutions in Indonesia, possessing their own unique characteristics and diverse traditions in their learning process.
IMPLEMENTATION OF THE SEMONT APPLICATION AS A SIGNATURE-BASED INTRUSION DETECTION AND PREVENTION SYSTEM ON THE SMAN 1 RANCAEKEK COMPUTER NETWORK Alwi Al Hadad; Hani Harafani
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

SMAN 1 Rancaekek is highly dependent on web applications that are vulnerable to injection attacks (SQL Injection, XSS, RCE, LFI), web defacement, and brute force, exacerbated by the absence of real-time monitoring, which has led to serious security incidents. This study aims to design and implement the Semont (Sentinel Monitoring) application as a signature-based Intrusion Detection and Prevention System (IDPS) to detect and prevent such cyber attacks, monitor network traffic on Port 80 (HTTP) and Port 443 (HTTPS), and generate comprehensive reports. The research method involved network system analysis and Semont design. The main contribution of this research is the development of a lightweight, efficient, and intuitive IDPS solution capable of protecting sensitive data and website visual integrity with minimal overhead. The analysis results show that Semont successfully detected and blocked 100% of simulated attacks, significantly changing the security posture of the SMAN 1 Rancaekek website from vulnerable to secure, supported by detailed logging and real-time notifications to Telegram. In conclusion, Semont proved to be highly effective in detecting and preventing common cyber attacks, meeting the need for proactive defense in educational environments, although the signature-based method is limited to zero-day attacks, which can be improved through the integration of anomaly detection in the future.
THE PRACTICE OF MERARIQ (RELATED MARRIAGE) IN THE SASAK TRIBE, REVIEWED FROM A HUMAN RIGHTS PERSPECTIVE Berliana Febia Bahtiar Motulo; Muh. Jufri Ahmad
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This study aims to analyze the human rights foundation as a perspective for examining the practice of merariq (elopement) within the Sasak indigenous community. Merariq is a marital tradition where the prospective groom "takes" or "runs away with" the prospective bride, frequently without her explicit consent. The coercive elements and potential infringement upon fundamental individual rights render this practice legally contentious. Employing a normative juridical method through literature study, the research finds that merariq is often conducted under coercion and without the free consent of both parties, thereby constituting a human rights violation. Core human rights principles such as universality, equality, non-discrimination, and the indivisibility and interdependence of rights are also compromised. Furthermore, this practice contravenes several statutory provisions, including Law No. 1 of 1974 on Marriage as amended by Law No. 16 of 2019, and Law No. 39 of 1999 on Human Rights.
ANALYSIS OF THE DETERMINANTS OF THE HUMAN DEVELOPMENT INDEX (HDI) OF SUNGAI PENUH CITY AS SEEN IN THE FRONT OF ECONOMIC GROWTH, PUBLIC SECTOR EXPENDITURE, AND UNEMPLOYMENT RATE Dewi Ernita; Silvia Rahayu; Osi Hayuni Putri
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This study aims to analyze the factors that influence the Human Development Index (HDI) in Sungai Penuh City during the period 2013–2024. The independent variables studied include Economic Growth, Public Sector Expenditure (Capital), and the Open Unemployment Rate (TPT). The method used is a quantitative approach with a multiple linear regression model using secondary data sourced from the publication of the Central Statistics Agency (BPS). The results show that Economic Growth has a positive and significant effect on the HDI, while Public Sector Expenditure (Capital) has a negative but significant effect on the HDI. Meanwhile, the Open Unemployment Rate does not have a significant effect on the HDI. Simultaneously, the three independent variables have a significant effect on the HDI with a coefficient of determination of 98.01%, indicating that the model is able to explain variations in the HDI very strongly. This finding emphasizes the importance of improving the quality of economic growth and the efficiency of capital expenditure allocation as well as strengthening the employment sector as an effort to increase the HDI in Sungai Penuh City.
PROBLEMS IN REGULATING CHILD NEGLECT: REGULATORY LIMITATIONS IN INDONESIA M. Tantowi Nur Ansori; Made Warka
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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The issue of child abandonment in Indonesian marriage law has significant implications for legal certainty and the protection of children's rights. Law Number 1 of 1974 concerning Marriage (as amended by Law No. 16/2019) regulates the status of legitimate and illegitimate children through the provisions of Articles 42, 43, and 44, while the Compilation of Islamic Law views marriage as a contract that creates a legal relationship and parental obligations towards children. Constitutional Court Decision Number 46/PUU-VIII/2010 expanded access to proof of kinship by including scientific and technological evidence. However, the practice of abandonment—including cases that have attracted public attention—demonstrates gaps in the evidentiary system, the risk of subordination of children's rights, and the impact on children's inheritance rights and social status. This study uses a normative juridical approach and case studies to analyze regulations, judicial decisions, and the implications of the practice of abandonment for children's interests. The results of the study indicate: (1) a misalignment between formal legal provisions and evidentiary mechanisms in practice; (2) The Constitutional Court's decision opens up opportunities for rights restoration through scientific evidence, but its implementation is still hampered by access and understanding by relevant parties; and (3) child protection requires more responsive legal mechanisms and supporting policies to ensure legal certainty and the fulfillment of children's rights. It is recommended to strengthen procedures for proving kinship, educate the public about the law, and improve access to forensic/medical services to support fair court decisions that support the best interests of children.
SOCIAL STIGMA AND IMPRESSION MANAGEMENT: A PHENOMENOLOGICAL STUDY OF THE WIVES OF FORMER GEMBLAK IN JAVANESE CULTURE Cycy Annisa; Rizal Mummaziq Jiyonis; Zulaihin Frendi Nuraini; Andhita Risko Faristiana; Sri Sukamto
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This study discusses the experiences of former gemblak wives in interpreting their husbands' past, as well as the forms of social stigma and impression management strategies they employ in their daily lives. The tradition of gemblakan, which was once accepted as part of the culture and spirituality of warok, has undergone a change in meaning with the development of religious values, modernity, and shifts in the representation of Reyog Ponorogo art. Using Alfred Schutz's phenomenological approach, this study explores how the meaning of experience is formed through intersubjectivity and the Javanese cultural lifeworld, which emphasizes an attitude of acceptance. Meanwhile, Erving Goffman's theory of stigma and impression management is used to analyze how former gemblaks and their families deal with negative labeling from society. The results of the study show that the wives of former gemblak are able to negotiate their husbands' past through cultural acceptance, social adaptation, and family image management strategies in order to maintain harmony and acceptance within their social environment. These findings confirm that cultural dynamics, modern values, and subjective experiences play an important role in shaping the family's response to social stigma.
CHARACTERISTICS OF CHANGING A COMPLAINT OFFENSE INTO A REGULAR OFFENSE IN THE CRIMINAL ACT OF MARITAL RAPE Nikita Rafa Sahara; Erny Herlin Setyorini
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This study examines the urgency of changing the complaint-based offense into a regular offense in rape crime within marriage as regulated in Article 473 paragraph (6) of the National Criminal Code. Although Law Number 12 of 2022 concerning Criminal Acts of Sexual Violence (UU TPKS) views sexual violence as a serious issue, there is legal disharmony because the National Criminal Code and Article 52 of Law Number 23 of 2004 concerning the Elimination of Domestic Violence (UU PKDRT) still categorizes rape by a husband against his wife as a complaint-based offense. Using normative legal research methods with a statutory and legal conceptual approach, this study analyzes the philosophical, sociological, and juridical foundations of these regulations. Sociologically, economic dependence, social pressure, and patriarchal culture often hinder victims from reporting. Philosophically, the state has a constitutional responsibility to protect the human rights and sense of security of every citizen without exception. The study concludes that the definition of "violence" in Articles 89 and 90 of the Criminal Code, such as unconsciousness or serious injury, should be the basis for changing the status of a case to an ordinary crime. The author recommends that law enforcement officials process reports from third parties based on Article 108 of the Criminal Procedure Code to ensure justice for victims and eliminate impunity for perpetrators in the domestic sphere

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