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International Journal of Business, Economics, and Social Development
Published by Research Collaboration Community
ISSN : 27221164     EISSN : 27221156     DOI : https://doi.org/10.46336/ijbesd
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences
International Journal of Business, Economics and Social Development (IJBESD) is published 4 (four) times a year and is the flagship journal of the Research Collaboration Community (RCC). It is the aim of IJBESD to present papers which cover the theory, practice, history or methodology of Business, Economics and Social Development. However, since Business, Economics and Social Development are primarily an applied science, it is a major objective of the journal to attract and publish accounts of good, practical case studies. Consequently, papers illustrating applications of Business, Economics and Social Development to real problems are especially welcome. GENERAL BUSINESS AND MANAGEMENT e-Business International Business Business Strategy Marketing Supply Chain Management Organization Studies Entrepreneurship and Business Development Enterprise Innovation Human Resource Management Business Ethics Business Economics Business Communication Business Finance International Business and Marketing Organizational Development and Challenges Leadership and Corporate Governance Tourism Operations Management Human Resources Economics Regional Economics Industrial Economics Financial Economics Labor Economics Law and Economics Regulatory Economics Economic Growth and Development Policy Technological Change, Innovation Research and Development Economic Systems GENERAL ECONOMICS Economic Methodology Schools of Economics Production and Organizations Market Structure and Pricing Welfare Economics Public Finance & Public Choice Prices, Business Fluctuations Economic Policy International Finance International Economics Institutional & Corporate Finance Accounting Insurance and Risk Management Monetary Banking Marketing Management Issues Innovation and Change Management Banking and Finance Natural Resource Economics Microeconomics Economics in Development and Sustainability Issues Comparative Economic Systems Stock Exchange Business Economics Capital Market Macroeconomics Economics Theory and Policy Issues Energy Economics and Policy Monetary Economics Public Economics Other areas of Economics COMMUNITY DEVELOPMENT Social Work Health and Sport Sciences Human Development Quality of Life Psychology Communication Public Administration Leadership Style Sociology Anthropology Religious Studies Civilizations Social Innovation Other areas of Social Studies and Art & Humanities Political Science Public Policy Political Psychology Protection of Children and Women Political Party System Education Social Sciences Education Science Education Pre-School Education Measurement and Evaluation Talent Development Education Management Education technology Street Children Education Ethnoscience and many more
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 3, No 1 (2022)" : 6 Documents clear
Crypto Minning : Indonesia Carbon Tax Challenges and Safeguarding International Commitment on Human Security Ika Riswanti Putranti
International Journal of Business, Economics, and Social Development Vol 3, No 1 (2022)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v3i1.206

Abstract

The need for financial transactions in the virtual world that continues to grow demands an increase in the speed, quality, and quantity of various innovations and discoveries in the field of financial technology known as cryptocurrency. This discovery encourages various developments of the virtual world economy which is increasingly diverse and growing according to the needs and interests of existing economic actors. Cryptocurrencies are currently only considered as digital assets that can be traded so they are not recognized as a means of payment. However, cryptocurrency trading in Indonesia is a fast-growing field, so its economic value continues to rise rapidly. This encourages the emergence of crypto mining businesses that tend to use large amounts of electricity. The issue of carbon footprint in cryto mining has in several ways been the cause of the prohibition of this activity. In Indonesia, this activity is still not banned, in 2022 a carbon tax will be applied where every kilogram of carbon equivalent emissions that exceed a certain cap will be subjected to Rp-30 (0.21 cent dollar) tax. So the paper tries to analyze the extent to which this carbon tax will affect crypto mining in Indonesia and how the mitigation of crypto mining's carbon footprint can be managed through proper regulation without disturbing the crypto economic sector that is blooming in Indonesia.
Misogyy As Violence In Gender Perspective Ni Nyoman Juwita Arsawati; Dewi Bunga
International Journal of Business, Economics, and Social Development Vol 3, No 1 (2022)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v3i1.207

Abstract

Misogyny is the behavior of someone hating women, both from men and fellow women. This behavior often places and views women as the cause of blame in a problem, even for something that is not really a problem. Misogyny causes a person tends to hate, look down on, blame, label and discriminate against women. This behavior is often associated with male privilege, patriarchal customs, and gender discrimination. In practice, this behavior will place men in a superior position, while women in an inferior position. In certain cases, misogynism can even increase the risk of physical, psychological and sexual harassment of women. There are two problems discussed in this study: 1) misogyny in the perspective of gender-based violence and 2) the relationship between misogyny and violence against women. This research is normative juridical research supported by empirical data on gender-based violence against women. Primary and secondary legal materials were collected through literature study. The research approach used is the statutory regulation, the legal concept, and the legal argumentation approach. Analysis of the collected data was carried out qualitatively.
Scandinavian Legal Realism in Two Criminal Convictions of The Same Thing Siti Munawaroh; Sri Mulyati; Suhendri Suhendri
International Journal of Business, Economics, and Social Development Vol 3, No 1 (2022)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v3i1.188

Abstract

Human life is regulated and will never be separated from the provisions of binding regulations. Binding rules or norms in human life have the purpose of creating order, justice, and public welfare. The paradigm of legal positivism has always relied on the logic and validation of the ruler which makes people think that the ruler is the only law. This is strongly criticized by legal realists. The interesting thing about legal realism is the view that law must depart from the study of facts. American legal realism states that a judge decides something based on his personal preferences, and then makes a legal analysis to justify the expected outcome. This is different from legal realism in Scandinavia, which is based on logical positivism that developed in the modern era. Legal realism in Scandinavia intends to make legal science more scientific. Criticisms of legal realism include: legal realism presents the law only as a tool for resolving disputes on a case by case basis, there is no need for legal certainty because the approach is very casuistic so that judge’s understanding of cases can vary widely. Using legal studies approach, be expected that it can provide an overview of the problems that occur related to Scandinavian Legal Realism in the adultery case of SS with minors which is contrary to The Law of Number 35 of 2014 concerning Child Protection in conjunction with Article 65 Paragraph 1 of the Criminal Code. The judge's authority over the case is to give a verdict related to the SS case in accordance with positive law, the facts that actually happened, and the truth of the case that has been observed by the people involved and legal experts with the aim of maintaining order and protecting the community so that they always do the right thing.
The Possible Regulation Model To Optimize The Automatic Exchange Of Information (Aeoi) In Indonesia Through Directorate General Of Taxation, Ministry Of Finance And Financial Services Authority Tivana Arbiani Candini; Putri Purbasari Raharningtyas Marditia; Kelly Kelly Kwannaka; Jeanny Liany
International Journal of Business, Economics, and Social Development Vol 3, No 1 (2022)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v3i1.189

Abstract

Tax Treaty is a bilateral(two-party) agreement made by two or more than two countries to resolve some issues involving double taxation, transfer pricing, and treaty shopping. Several governments and organizations use model treaties generally as starting points, such as OECD Model Convention and US Model Convention. As a member of G20, Indonesia has participated in The Automatic Exchange of Information (AEoI) provides for the automatic exchange of predefined set of financial accounts information between tax authorities, based on The Common Reporting Standard (CRS), as also mentioned in Tax Information Exchange Agreement (TIEA) implemented in 2018. In order to implement AEoI the Indonesian regulator needs to review the Banking Law and the Tax Provisions and Procedures,  There is an urgent need to regulate a regulation as a standard that will be used in CSR, support the tax reform and to enhance the capacity and the authority of Directorate General of Taxation, Ministry of Finance and Financial Services Authority, while still considering the protection for the Bank Secrecy. This research will formulate a model regulation that can facilitate the implementation of the AEoI, by carrying out a study in 3 countries, which is Indonesia, Malaysia and Singapore
Human Rights Violation in the Manifestation of Indonesia's Inefficacious Covid-19 Policies Towards the Lower Socio-Economic Class Dellvin Sergio
International Journal of Business, Economics, and Social Development Vol 3, No 1 (2022)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v3i1.190

Abstract

Indonesia’s surging number of Covid-19 positive cases may be happening due to its own manifestation through implementing ineffective laws which then led to the resurgence of the policy crisis. Indonesia is deemed to have failed in handling the overwhelming pandemic. The imbalance of emergency fund allocation between the recovery of the economy and health sector also conveys Indonesia’s top priority. Policies made by the state also prove its failure in accommodating vulnerable people especially those who live in poverty. The application of the top-down policy affects those with financial insecurity then also burdened by extraordinary crimes such as corruption of social assistance mid pandemic. To implement an adequate policy which can respect, protect, fulfill, it is important to address poverty affected by covid policies through the lens of human rights, whether it is violated or fulfilled. The use of recent studies, official data, laws, policies, and human rights approaches will help indicate how people living in poverty are still marginalized of their rights to adequate standards of living pre and midst pandemic. Moving forward, those who live in poverty must live free from discrimination and stereotypes such as lazy, unlucky, undeserving, etc. which contributes to the exclusion and exploitation of this vulnerable group. This research will seek poverty as a human rights issue, it will show how this vulnerable group has been the victim of injustice and demand accountability. Through proper analysis, these findings will also set out appropriate and applicable solutions for the well-being of this group mid and post pandemic.  
Illegal Levies as a Negative Element Contributing to The Decrease of The Tourism Potential on Madura Tolib Effendi; Rusmilawati Windari
International Journal of Business, Economics, and Social Development Vol 3, No 1 (2022)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v3i1.172

Abstract

As revealed by the World Economic Forum, there is a correlation between corruption and tourism: the higher the level of corruption of a state, as reflected in the Corruption Perceptions Index of Transparency International, the lower the number of foreign tourists visiting the state. As such, a very strong correlation exists between the community development index, tourism, and the community’s legal awareness on the journey to the eradication of illegal fees. Illegal fees have to date been regarded as something normal in society. Illegal fees have become a regular in every sector, which must be ceased, and this holds true to the tourism sector as well. It is thus become essential to study the correlation between illegal fees in the tourism sector and the undermined tourism potential on Madura.Illegal fees have become part of the systems applied in Indonesia, including in the tourism sector. One of the reasons behind visitors’ disinterest in visiting a tourist attraction is the illegal fees someone imposes there, whether they be in the form of entrance fees or in the form of parking fees. The absence of a price standard allows some irresponsible persons to collect such fees as entrance and parking fees at tourist attractions variably according to the situation that arises in a given time.This paper uses a socio-legal research method to investigate directly into the relationship between illegal fees in the tourism sector and the undermined tourism potential on Madura. Primary data, collected through interviews, survey, and observation, were analyzed descriptively.

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