International Journal of Business, Law, and Education
International Journal of Business, Law, and Education disseminates knowledge about Business, Law, and Education that useful to academics, educators, scholars, managers, practitioners, policy makers, consumers, and other stakeholders all around the world.
Articles
687 Documents
<![CDATA[Evaluation of Budget Management and Financial Performance of Tambrauw Regency, Southwest Papua ]]>
<![CDATA[Ridwan, Ridwan]]>;
<![CDATA[Pasulu , Milka]]>;
<![CDATA[Ismail, Azhary]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56442/ijble.v5i2.814
<![CDATA[This study aims to analyze the effect of budget management on the financial performance of Tambrauw Regency, Southwest Papua Province. Data collection techniques are carried out through observation, interviews, and documentation. This study uses time series data of Tambrauw Regency local government in 2018-2022, namely in the form of balance sheet report data and realization of Regional Expenditure Revenue Budget Receipts from the Badan Pengelolaan Keuangan dan Aset Daerah. Then the data analysis method uses simple linear regression analysis. The results of these findings are related to budget management as measured by the regional revenue effectiveness ratio, namely in 2018 to 2022 which shows that the budget management carried out by the local government of Tambrauw Regency, Southwest Papua Province is in a fairly effective category where the average percentage level of effectiveness of budget management for the last 5 years is 93.62%. Analysis of financial performance as measured by the ratio of regional independence, especially in Tambrauw Regency, Southwest Papua Province for the last 5 years (2018-2022) where the average independence ratio is in the range of 0.63%, so it can be said that the region is still very dependent on transfer funds from the central government. The findings in this study indicate that the better the management of the revenue budget that is transferred to the central government.]]>
<![CDATA[Legal Study of the Legality of the Palm Oil Rejuvenation Program Regarding the Completeness and Correctness of the Proposal Documents Regulated by Ministerial Regulation No. 19 Of 2023 Amendment to Ministerial Regulation No. 3 Of 2022 ]]>
<![CDATA[Antonio, Hans Ivander]]>;
<![CDATA[Pakpahan, Kartina]]>;
<![CDATA[Isnainul, OK]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56442/ijble.v5i2.816
<![CDATA[The government, especially the Minister of Agriculture, through the Regulation of the Minister of Agriculture No. 19 of 2023 concerning amendments to the Regulation of the Minister of Agriculture No. 3 of 2022 concerning Human Resource Development, Research and Development, Rejuvenation, and Facilities and Infrastructure for Oil Palm Plantations to ensure the development of sustainable oil palm plantations, has made regulations regarding the development of human resources, research and development, rejuvenation, and facilities and infrastructure for oil palm plantations funded by funds collected from oil palm plantations. The research uses a normative juridical approach with secondary data analysis from written and electronic sources. The results of this study The government must further socialize the regulations on fulfilling the completeness of documents related to the mechanism for rejuvenating oil palm for farmers whose situations and conditions experience difficulties in fulfilling the requirements for rejuvenating oil palm with government assistance. If the completeness of the applicant's documents cannot be fulfilled by the applicant, the applicant will be given an opportunity by the head of the district/city service as stated in Article 25 paragraph (1) letter (b) of the Regulation of the Minister of Agriculture Number 19 of 2023. The solution provided by the government in this case the Ministry of Agriculture for applicants in completing and verifying the validity of the applicant's documents has been stated in Article 17 paragraphs (3) to (5) of the Regulation of the Minister of Agriculture No. 19 of 2023 by providing time for applicants to complete the problem of ownership documents as one of the main requirements for submitting the application for rejuvenation of oil palm.]]>
<![CDATA[From Projects to Proficiency: How Project-Based Assignment Improve Student Understanding ]]>
<![CDATA[Mahdiyah, Mahdiyah]]>;
<![CDATA[Putri, Fildzah Rudyah]]>;
<![CDATA[Dahlia, Mutiara]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 3 No. 2 (2022): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56442/ijble.v2i2.817
<![CDATA[An assignment model in education refers to the framework or approach used to design, structure, and deliver tasks or assignments to students. This study explores the effectiveness of Project-Based Learning (PBL) in enhancing student understanding and proficiency. Over the course of a semester, 210 students in Universitas Negeri Jakarta from various disciplines were engaged in this research. Data were collected through assessment tests for two group of assignment model, namely PBL and Individual. The results showed that PBL significantly improves student understanding by promoting critical thinking, collaboration, and real-world application of knowledge. Students who participated in PBL showed greater retention of information and were more adept at applying concepts in practical scenarios compared to those who engaged in individual assignment models. These findings suggest that incorporating PBL into the curriculum can result in substantial improvements in student learning outcomes, making it a valuable pedagogical approach for educators]]>
<![CDATA[The Effect of Changes in VAT Rates and Company Risks on Tax Avoidance in Coal Mining Companies ]]>
<![CDATA[Meita, Iren]]>;
<![CDATA[Nurdiniah, Dade]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56442/ijble.v5i2.818
<![CDATA[One of the largest contributors to state income is mining companies, where in 2019 mining companies contributed tax revenues of IDR 33.43 trillion. Based on Law No. 11 of 2020 concerning Job Creation which amends the VAT Law Article 4A paragraph (2), Coal was previously not subject to VAT, and in 2022 the VAT rate will change to 11%, which was previously 10%, so from this explanation the aim of this research is to determine the relationship between changes in VAT rates on tax avoidance and the relationship between company risk and tax avoidance. The research object used is from the Indonesian Stock Exchange for Coal Mining Companies in Indonesia from the year corresponding to the start of VAT imposition and changes in rates, namely 2021-2023. Data were analyzed using multiple regression analysis, and to determine the sample using purposive sampling technique. From the results of the hypothesis test, it was found that there is no significant relationship between changes in VAT rates and tax avoidance, and there is a significant relationship between company risk and tax avoidance.]]>
<![CDATA[The Impact of Women Leadership and Decision-Making on Employee Performance with Servant Leadership Style as a Moderating Variable ]]>
<![CDATA[Novialumi, Anita]]>;
<![CDATA[Widiawati, Kristiana]]>;
<![CDATA[Maisaroh, Esah]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56442/ijble.v5i2.820
<![CDATA[This study aims to examine the influence of women's leadership and decision making on employee performance, as well as the moderating impact of servant leadership style in the context of the food and beverage subsector manufacturing industry in the Greater Bekasi area. A quantitative approach was used with nonprobability sampling techniques, and data were analysed using Structural Equation Modelling (SEM), involving 219 respondents as research samples. The results showed that female leadership and decision making had a significant effect on employee performance. In addition, servant leadership style moderates the relationship between these variables, suggesting that the application of this leadership style can strengthen the positive impact of women's leadership and decision-making on employee performance. The practical implication of this study is the importance of women's leadership development and the application of servant leadership style in improving employee performance in the industrial sector under study]]>
<![CDATA[Problems of Appointing Party Leaders as State Ministers in the Indonesian Constitutional System ]]>
<![CDATA[Radytia, Moch]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56442/ijble.v5i2.821
<![CDATA[Indeed, the stability in running the wheels of government using the presidential system is very promising. However, at present, in Indonesia, the presidential system of government is not maximized, this is because the presidential system of government that is applied has been collaborated with a multi-party system. The application of the system is not maximized as evidenced in the formation of the cabinet, namely the selection of ministers by the president is only used as a forum for "compromise" with his coalition political parties during the election battle. Furthermore, the issue of the appointment of political party leaders as state officials is not only a matter of political interest and power, but also a matter of violation of the provisions of Law Number 39 of 2008 concerning State Ministries. Prerogative rights as the basis for the president in appointing state ministers and forming the cabinet should still be based on the provisions of the applicable laws and regulations. Because the president's disorderly use of his prerogative will lead to his impeachment as president. The implementation of a presidential system of government combined with a multi-party system will continue to experience problems in the appointment of state ministers by the elected president and vice president. Thus, the prerogative right, which is essentially the absolute authority of the president, has now been reduced. Thus, the appointment of a minister who also serves as a leader of a political party should pay attention to the provisions of Law Number 39 of 2008 concerning the Ministry of State and Law Number 2 of 2008 concerning Political Parties as well as Law Number 2 of 2011 concerning Amendments to Law Number 2 of 2008 concerning Political Parties.]]>
<![CDATA[Comparative Study of Legal Regulations on Cannabis in the Netherlands with Indonesia ]]>
<![CDATA[Rais, Muh Irham]]>;
<![CDATA[Sulistyo, Faizin]]>;
<![CDATA[Ruslijanto, Patricia Audrey]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56442/ijble.v5i2.823
<![CDATA[Cannabis as a plant that has the potential for medical use, has attracted the attention of various countries in regulating its laws. This study aims to conduct a comparison between the legal regulation of cannabis in the Netherlands and Indonesia, especially in the context of medical utilization. The global paradigm shift towards the use of cannabis for medical purposes is one of the driving factors to understand the differences and similarities in legal approaches between the two countries. Using a comparative analysis method, this study identifies significant differences in the approach to cannabis regulation between the two countries and analyzes the urgency of legal reform in Indonesia. Factors such as patient safety, the development of medical research, and the Netherlands' experience in implementing medical cannabis regulation are important points for consideration of legal reform in Indonesia. The results of this study are expected to contribute to the discussion of legal reform in Indonesia regarding the medical use of marijuana. The conclusions and recommendations generated from this study are expected to be a foothold for wise decision-making in formulating legal policies related to cannabis in order to increase its utilization in the medical field in Indonesia.]]>
<![CDATA[The Impact of Online Satisfaction and Trust in Building Loyalty: Study on Indonesia E-Commerce Customers ]]>
<![CDATA[Komariyah, Erna Fitri]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56442/ijble.v5i2.824
<![CDATA[E-commerce platforms face challenges when it comes to competition that is just a click away. Customers can easily move from one platform to another, so building customer loyalty to establish long-term profitable relationships is necessary. This study investigates the impacts of online satisfaction and trust of e-commerce customers toward loyalty. This study uses data from e-commerce customer respondents in Indonesia who have often shopped online on the Shopee platform. This object is determined to prove that they make repeat purchases through the platform because they feel satisfied and trusted. Respondents vary in age, education, occupation, and income. Thus, the results of this study can be generalized more broadly. A total of 272 respondents were analyzed using SEM with AMOS. The results showed that online satisfaction and trust positively and significantly contribute to loyalty. Furthermore, the most utilized e-commerce benefit by customers is vouchers. Overall, it gives advice for managers to continue to maintain customer loyalty.]]>
<![CDATA[Economic Analysis of Law in Increasing Value Added Tax Rate Policy ]]>
<![CDATA[Azhariani Fitri, Nabiela]]>;
<![CDATA[Luth, Thohir]]>;
<![CDATA[Hamidah, Siti]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56442/ijble.v5i2.825
<![CDATA[The policy of increasing the value-added tax (VAT) rate by 11% was implemented in 1st April 2022, with further increase to 12% scheduled by Januari 2025. This policy sparked both support and criticism. This study aims to analyze the concept of VAT rate increase policy aligns with the utility principle through the lens of economic analysis of law. The research adopts a juridical-normative methodology, utilizing statutory and conceptual approaches. Legal issues requires an interdisciplinary approach, which integrates law with other disciplines, especially economics, to provide a comperhensive solution. This approach eludicates economic consequenses of legal implementation and examines how law can shape economic behavior. The policy of increasing the VAT rate must lead to an increase in state revenue to enhance public welfare through efficient public serice programs and effective redistribution of tax revenue,thereby improving the quality of life for the population without causing significant harm to specific groups]]>
<![CDATA[Legal Review of the Criminal Act of Human Trafficking of Minors ]]>
<![CDATA[Panggabean, Grace Margaretha Br]]>;
<![CDATA[Sulistyawati, Sri]]>;
<![CDATA[Ardini, Aida]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56442/ijble.v5i2.855
<![CDATA[This research is motivated by trafficking activities, which are often used for sexual exploitation purposes and for work in rough places that provide low wages. According to internal reports, trafficking is a significant problem in Indonesia. Many children are exploited in domestic slavery, commercial sexual exploitation, rural agriculture, mining, and fisheries. Victims are initially recruited with sweet promises and are eventually forced to become prostitutes. The legal research method used in this study is normative juridical research, which is research conducted or aimed only at written regulations with the nature of descriptive-analytical research, which is a method that functions to describe or provide an overview of the object being studied. The data source used is secondary data with qualitative data analysis. The results of this study show that The main factor in the rampant trafficking of women and children is poverty; they try to improve the economy by looking for work. However, their dream of finding work is not as easy as imagined because of the bitter suffering they get. Instead of getting a job, they are being bought and sold. Efforts to prevent the crime of human trafficking or trafficking can be made in several ways, namely improving community education, especially alternative education for girls, including educational facilities and infrastructure.]]>
