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International Journal of Environmental, Sustainability, and Social Science

ijesss
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Published by Indonesia Strategic Sustainability

ISSN : 27209644 EISSN : 27210871 DOI : 10.38142/ijesss

Core Subject : Economy, Social,

Economics, Econometrics & Finance Environmental Science Social Sciences

International Journal of Environmental, Sustainability, and Social Science (abbreviated as IJESSS) p-ISSN 2720-9644 and e-ISSN 2721-0871 is a multidisciplinary journal covering all aspects of the environmental impacts of socio-economic development. The International Journal of Environmental, Sustainability, and Social Sciences is published quarterly and published in March, July and November. IJESSS also uses LOCKSS system to ensure a secure and permanent archive for the journal. Concerned with the complex interactions between development and the environment, its purpose is to seek ways and means for achieving sustainability in all human activities aimed at such development. Coverage includes interactions among society, development and environment, and their implications for sustainable development; technical, economic, ethical and philosophical aspects of sustainable development; local, regional and global sustainability and their practical implementation; development and application of indicators of sustainability; development, verification, implementation, and monitoring of policies for sustainable development; sustainable use of land, water, energy and biological resources in development, waste management; impacts of agriculture and forestry activities on soil and aquatic ecosystems and biodiversity, Economic Circular and much more

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 579 Documents

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Legal Framework for Regulation of Income Tax on Cryptocurrency Transactions Based on the Principle of Justice: Comparative Legal Study with Canada Ariska Cesar Divian Candra KUSUMA; Tunggul Anshari Setia NEGARA; Riana SUSMAYANTI
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 3 (2022): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i3.241

The Regulation of the Minister of Finance of the Republic of Indonesia Number 68/PMK.03/2022 as the legal basis for cryptocurrency income tax does not reflect the principle of fairness because the consideration is based on the principle of ease of administration. This paper aims to provide an alternative income tax legal framework on cryptocurrency based on the principle of justice. It is expected to be a step to increase state revenue through the sector of cryptocurrency tax. This paper employs a conceptual and comparative approach to normative research. Furthermore, the researcher compares income tax regulations and policies on cryptocurrency in Indonesia and Canada with the theory of justice to obtain answers to legal problems. The Regulation of the Minister of Finance of the Republic of Indonesia Number 68/PMK.03/2022 does not reflect the principle of justice because the final tax rate does not reflect the tax burden. In addition, there are limitations on the tax collector's authority, so tax collection is not comprehensive. Therefore, this paper compares and analyses income tax regulations and policies in Indonesia and Canada to obtain several alternative forms of fair tax legal framework on cryptocurrency. Alternative cryptocurrency income tax regulation that can be accommodated by the government is to change to a progressive rate to fulfill tax fairness, change the collection system to a self-assessment and do not differentiate the source of income and also cooperate with various exchanges to exchange transaction data to prevent criminal acts.

Intermarriages From The Legal Perspective Of Hindu Marriage I Ketut Oka SETIAWAN
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 3 (2022): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i3.246

For couples of different religions, the relationship between Marriage and the formation of a family based on God Almighty is confusing. Because in Indonesia, marriage is only recognized as legal between people of the same faith. Meanwhile, intermarriage should not be registered to gain legitimacy. However, the regulation makes it possible to submit its decision to the court, determining whether mixed marriages are registered and considered valid as a legal institution for the formation of families. Since the purpose of Hindu marriage is not only oriented towards the world but also on the birth of a virtuous generation, who are expected to be filial to their parents and save their ancestors from sin, then a virtuous generation can only be born through the same marriage. religion is accompanied by sacred rituals. This study is descriptive-analytical, aiming to describe the newly occurring intermarriage, which will be evaluated for its existence and correlated with the Hindu perspective of marriage. Indonesia has never experienced a legal vacuum (Vacumrecht) governing intermarriage. During the Dutch East Indies period (before independence) until after independence on January 2, 1974, marriage regulations were regulated in the Indonesian Christian Marriage Regulations (Huwelijks Ordonantie Christen Indonesier S. 1933 No. 74) and the Mixed Marriage Regulations (Regeling op de gemengde Huwelijken S.1898 No.158).

The Role Of Small And Medium Micro Enterprises (Msmes) In Economic Development In Bandar Lampung Suci HAYATI; Husnul FATARIB
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 3 (2022): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i3.247

Micro, small and medium enterprises occupy a strategic position to accelerate structural changes to improve the standard of living of many people and are a place for joint business activities for producers and consumers. The Indonesian economy will have a strong foundation if MSMEs become the main productive and competitive actors in the national economy. The importance of the role of MSMEs, the purpose of this study is to determine the role of MSMEs and the problems faced by MSME business actors in economic development. This type of research is a case study research with a qualitative approach. Respondents in this study were SMEs in Bandar Lampung. Data sources are obtained through primary and secondary data with data collection techniques using interviews, observations and documents. The data analysis technique uses research data processing by listening, selecting data, analyzing data, analyzing data and concluding results. The results of this study are that the role of MSMEs is expected to expand the provision of employment opportunities, make a significant contribution to economic growth, and evenly increase incomes, as well as increase the competitiveness and resilience of the national economy. MSMEs face declining sales/demand, difficulty and high cost of raw materials, and hampered operational distribution, capitalization, and production. This study suggests that micro and small businesses are expected to adapt to current technology to increase product competitiveness and optimize the potential of financial institutions that can be an alternative source of funds for rural MSMEs.

The Practice Of Digital Capitalism And The Commodification Of The Salafi Community On Instagram Rodjatv Makroen SANJAYA; Andi Faisal BAKTI; Ridzki Rinanto SIGID; Rulli NASRULLAH
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 3 (2022): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i3.248

The Salafi community is known as a group of Islamic conservatism that seeks to preserve the rules of the Prophet Muhammad. Salafists, in general, seek to purify the teachings of Islam by rejecting modernity. However, Salafi media, Rodja, instead of utilized advances in modern communication technology to spread conservative ideology. Through Instagram, Salafi virtual communities practice digital capitalism. Therefore, the study aims to reveal how Salafi media Rodja utilizes features on Rodjatv's Instagram social media to attract followers and gain financial benefits through the practice of digital capitalism virtually. Using new media analysis in a qualitative approach to virtual ethnographic methods, the study explained how two characteristics of new media, namely interactivity and digital capitalism, could drive the participation of Salafi virtual communities. The results uncovered that religious content uploaded on Rodjatv's Instagram became a means of aggregation of Salafism followers, which were then employed to accumulate capital in media business activity. This practice of digital capitalism by Salafism later became an inspiration for other da'wah groups. On the other hand, communication and informatics authorities, together with legislative institutions, need to make clear regulations regarding the use of social media for the benefit of religious da'wah, because in addition to legal loopholes from the economic side, such as taxes and others, social media used by certain ideological groups tend to invite socio-political insecurity in the long term exclusively

Student Experience And Compliance With Actions Of Learning From Home During Covid 19 In NTT Sidarta SAGITA; Maria Agnes E. DEDY; I Made ARTAWAN
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 3 (2022): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i3.258

On August 6, 2021, the State of NTT confirmed that 41,539 people tested positive for Corona and 790 people died. As one of the states most affected by COVID-19. Transmission of COVID-19 can be prevented through knowledge and attitudes, which influence appropriate preventive actions in communities. One of them is a health student. Health students, especially students, are actively participating in current health trends as they are at the forefront of future healthcare facilities. This study aims to apply the health protocols that have been established. First, most students maintain physical distancing or keep their distance when leaving the house or doing activities in crowds. This study used an analytical observational research method with a cross-sectional approach and a qualitative method with random interviews. Based on the results of the survey and discussion above, 86.9% of Nusa Cendana University students are motivated by good knowledge about COVID-19. 90.6% of students at Nusa Cendana University are motivated by their positive attitude towards COVID-19. 90.0% of Nusa Cendana University students are motivated to take preventive measures against COVID-19. Based on the conclusion, there is a significant one-way relationship between knowledge and behavior of preventing COVID-19 in online learning methods with sufficient correlation strength (p<0.05 and r=0.415) in Nusa Cendana University students. There is a significant one-way relationship between attitudes and behavior to prevent COVID-19 in online learning methods with sufficient correlation strength (p<0.05 and r=0.450) in Nusa Cendana University students.

Restorative Justice As A Reason For Termination Of Investigations On Criminal Acts Of Hurt Or Destruction In The Electronic Information And Transaction Law Su'udi SU'UDI
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 3 (2022): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i3.259

The implementation of restorative justice in the criminal justice system should be carried out comprehensively, considering criminal decisions have only been retaliation and condolences so far. Only sad decisions ultimately lead toÂ overcapacityÂ in correctional institutions. As in the case of defamation, initially, this defamation was only regulated in Article 310 of the Criminal Code (KUHP), which in essence, contains the prohibition against attacking honor, slandering, and defaming someone in written form. And pictures. However, over time, defamation regulation is also regulated in Law Number 19 of 2016 concerning Information and electronic transactions, commonly known as the ITE Law. Furthermore, Circular Letter (SE) No. SE/2/11/2021 concerning Ethical Cultural Awareness to Create a Clean, Healthy, and Productive Digital Space for Indonesia. The statement in the SE stated that the National Police has the principle that criminal law is a last resortÂ (ultimum remidium)Â and always prioritizes and seeksÂ restorative justiceÂ in existing cases, including termination of investigations. The type of research used in this research is normative juridical research, this type of research is research that refers to legal norms and rules in its study. The results of this study are to understand theÂ restorative justice arrangementÂ as a reason for stopping the investigation and the role of the investigator in carrying out mediation in defamation cases regulated in the ITE Law.

Reconstruction Of â€œObstruction Of Justiceâ€ As A Criminal Act In The Law On Eradicating Corruption In Indonesia Samsul HUDA; Bambang SUGIRI; Nurini APRILIANDA; Heru R. HADI
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 3 (2022): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i3.260

Corruption is a special criminal act, qualified as an ordinary crime but must be eradicated in extraordinary ways. In Indonesia, it is not only an extraordinary method but also an institution with extraordinary authority formed because corruption has become a systemic and systematic disease of society. Criminalizing the act of "obstructing the judicial process" is one way to eradicate corruption extraordinarily. The positive law has already regulated it, but it needs to be strengthened by ratifying UNCAC 2003 so that the norms governing the offense can be universally recognized. This study aims to synchronize and harmonize the norms that have been regulated in positive law with the new norms regulated in UNCAC 2003 to avoid misperceptions in its implementation. The normative method is used by examining philosophically and juridically through principles and theories that develop and are associated with emerging empirical problems. Several legal cases are used to analyze the philosophical and juridical problems and to find weaknesses in the "obstruction of justice" offense norm. It needs to be reconstructed to ensure legal certainty and justice better. In the end, the goal of eradicating corruption can be achieved, without violating the proper criminal procedural law and placing interested parties, both from the perspective of the perpetrators and victims.

The Effect of Good Corporate Governance on Financial Performance and Its Impact on Competitive Advantage (Empirical Study on Property and Real Estate Sub-Sector Companies Listed on the Idx for the Periode 2017 â€“ 2020) Aldilla PUTRIATAMA; Nurul HIDAYAH
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 1 (2023): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i3.261

This study aims to determine the relationship between Good Corporate Governance on competitive advantage mediated by financial performance. Good Corporate Governance is proxied by independent commissioners, audit committees and institutional ownership. Financial performance is measured by Return on Assets (ROA). The population in this study is the property and real estate sub-sector companies listed on the Indonesia Stock Exchange from 2017-2020. The data collection method used is purposive sampling. The number of final samples that are eligible to be used as research samples is 68 samples. The analysis technique used is path analysis. The results of this study indicate that independent commissioners do not affect ROA, while audit committees and institutional ownership affect ROA. Independent commissioners and audit committees affect competitive advantage, while institutional ownership does not. After conducting path analysis, ROA cannot mediate the effect of independent commissioners and audit committees on competitive advantage. In contrast, ROA can mediate the impact of institutional ownership on competitive advantage.

The Legalization Of Medical Cannabis: A Comparative Approach Of The Thai Narcotics Act B.E.2522 (1979) Eviera Riza INDRIANI; Abdul MADJID
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 3 (2022): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i3.262

Based on Appendix I, point 8 of Law no. 35 of 2009 concerning Narcotics, Cannabis is classified as Schedule I narcotics. Referring to Article 7 of Law 3 of 2009, narcotics other than Schedule I can be used to benefit health services and the development of science and technology. Meanwhile, narcotics from Schedule I can only be used to develop science and technology. Thus, Cannabis can only be used for the development of science and technology with the permission of the Minister of Health and the recommendation of the Head of the National Agency of Drug and Food Control (BPOM). This study compares favorable laws regarding narcotics, especially Cannabis, which is regulated in the law of Indonesia and Thailand. This study also explores the regulation of Cannabis as an alternative in the future in Indonesia. In normative law research, statutory and comparative approaches compare the Narcotics Laws in Indonesia and Thailand. Cannabis is not included in the Narcotics class that can be used for health since it is classified as Schedule I. On the official website of the Royal Gazette, it was announced that Thailand had legalized the use of Cannabis as a medical alternative. It will be legalized 120 days after the announcement is made.

The Effect Of Sustainability Reporting Practices On The Quality Of CSR Disclosures In Banking In Indonesia Wiwik SARASWATI; Eko Ganis SUKOHARSONO; Erwin SARASWATI; Arum PRASTIWI
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 3 (2022): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i3.264

Corporate social responsibility (CSR) has helped produce corporate banking social responsibility activities. However, even so, some aspects of the disclosure still do not meet the quality of reporting. This study aims to analyze the influence of CSR reporting practices and the quality of disclosures on banking companies in Indonesia. This study used as many as 383 samples of banking companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2021. This study seeks to investigate the use of three CSR reporting practices: stand-alone reports, assurance, and reporting guidelines. The study results show that banking companies have carried out CSR reporting properly and following the Global Reporting Initiative (GRI) standards but have not fully used assurance services to assess the quality of report disclosures. Banking companies in preparing CSR reports do not present the quality of information properly, so the implementation of sustainability reporting practices has not met the criteria. Banking companies meet the obligation to disclose CSR reports to improve performance. GRI disclosures are more likely to be balanced and have comparative capabilities. The results of this study support the increasing use of CSR reporting practices as a useful tool to improve the quality of CSR reporting in Indonesia.

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Daniel T H Manurung

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Daniel T H Manurung

Contact Email dtmanurung@gmail.com

Phone +6281232591592

Journal Mail Official internjesss@gmail.com

Editorial Address PT. Keberlanjutan Strategis Indonesia Jl. Manteron No. 1A. RT 06, RW. 11 Kel. Sukaluyu, Kec. Cibeunying Kaler. 40123, Phone: +6222-2046-6451

Location Kota denpasar, Bali INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Daniel T H Manurung

Contact Email
dtmanurung@gmail.com

Phone
+6281232591592

Journal Mail Official
internjesss@gmail.com

Editorial Address
PT. Keberlanjutan Strategis Indonesia Jl. Manteron No. 1A. RT 06, RW. 11 Kel. Sukaluyu, Kec. Cibeunying Kaler. 40123, Phone: +6222-2046-6451

Location
Kota denpasar,

Bali

INDONESIA