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INDONESIA
Journal of Law, Administration, and Social Science
Published by PT WIM Solusi Prima
ISSN : -     EISSN : 28092295     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
Journal of Law, Administration, and Social Science merupakan media penyebarluasan hasil penelitian di rumpun ilmu sosial, ilmu politik, dan humaniora. Sub rumpun Ilmu sosial terdiri dari bidang Ilmu Komunikasi, Jurnalistik, Hubungan Masyarakat, Periklanan, Televisi dan Film, Manajemen Komunikasi dan Media, Komunikasi Penyiaran Islam, Ilmu Kesejahteraan Sosial, Sosiologi, Antropologi, Ilmu Sosiatri, atau Kependudukan. Sub rumpun ilmu politik terdiri dari bidang Ilmu Politik, Hubungan Internasional, Ilmu Administrasi, Ilmu Pemerintahan, Ilmu Sosial Politik, atau Kebijakan Publik. Sub rumpun ilmu humaniora terdiri dari bidang Ilmu Humaniora, Ilmu Sejarah, Ilmu Hukum, Notariat, Kriminologi, Ilmu Kepolisian, Ketahanan Nasional, Studi Pembangunan, Kajian Wilayah, Kajian Budaya, Arkeologi, atau Kepariwisataan.
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 5 Documents
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Search results for , issue "vol 6 no 1 (2026)" : 5 Documents clear
Mapping issues and solutions in the management of non-tax state revenue in Indonesia Amrie Firmansyah; Puji Wibowo
Journal of Law, Administration, and Social Science Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v6i1.2003

Abstract

Non-Tax State Revenue (PNBP) is a significant source of state income that plays a crucial role in supporting state financial management. However, the Financial Audit Agency (BPK) audit report indicates that PNBP management continues to face recurring and systemic problems. This research aims to identify the primary issues of PNBP in Indonesia and to explore alternative solutions discussed in the academic literature through a scoping review. This research combines the findings of the BPK Semester Examination Results Summary (IHPS) for the 2020-2024 period as a basis for problem identification with relevant academic literature as an alternative source of solutions. Literature searches were carried out via Google Scholar using the Publish or Perish application for publications for the 2021-2025 period. Of the 81 articles identified at the initial stage, those with a strong connection and substantive relevance were synthesized in the analysis of research results. The research results identified seven main groups of PNBP problems, namely non-compliance with collection and deposits, weaknesses in determining and applying rates and legal basis, direct use of PNBP, management of receivables and billing, system and data limitations and digitalization, capacity of human resources and management organizations, as well as weak supervision and internal control. A synthesis of the literature reveals that the solutions proposed in previous research often remain partial and fail to fully address the integrated and recurring nature of PNBP problems. This research makes a significant contribution by systematically mapping PNBP problems and solutions based on state audit findings and academic literature, and by highlighting the importance of a comprehensive governance approach to enhancing PNBP management in Indonesia.
Domestic politics and the reorientation of the look east policy in the era of President Ebrahim Raisi Asep Kamaluddin Nashir; Rizky Hikmawan
Journal of Law, Administration, and Social Science Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v6i1.2062

Abstract

This article analyzes the formation of Iran’s Look East Policy under the presidency of Ebrahim Raisi by positioning domestic politics as the primary explanatory variable. Departing from approaches that interpret the policy as a reactive response to Western pressure and international sanctions, the article argues that Look East Policy constitutes a structurally produced domestic political outcome. The study employs a layered analytical framework combining ideational power and the bureaucratic politics model within the tradition of Foreign Policy Analysis (FPA), using qualitative library-based research methods. The findings show that the ideological structure constructed by the Supreme Leader shapes the foreign policy legitimacy space (policy space), which is subsequently translated into institutional preferences and consolidated through bureaucratic interactions among the president, the Ministry of Foreign Affairs, and the IRGC. This process produces elite consensus that is crystallized through policy formulation, transforming Look East Policy into an official strategic orientation and institutionalizing it through bilateral relations, non-Western multilateralism, and sectoral cooperation. The article concludes that Look East Policy is a policy ideologically conditioned, bureaucratically produced, and institutionally embedded, in which Western external pressure functions as a triggering context, while domestic political structures determine the direction and character of Iran’s foreign policy.
Making sense of household accounting amid personal hobbies and breadwinning responsibilities: A phenomenological study of familiy heads Agustina Riyanti; Nabillah Farras Luthfi
Journal of Law, Administration, and Social Science Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v6i1.2065

Abstract

Starting from the phenomenon of husbands who act as heads of households while still actively pursuing their hobbies, researchers conducted a study aimed at exploring in depth how household accounting works in families with a head of household who is still actively pursuing his hobby and is able to meet household needs. A qualitative approach using Heidegger's phenomenology was used in the study to explore the household's experience in practicing household accounting amid the dynamics of household needs and expenses. The findings of this study show that the head of the household interprets and manages the relationship between meeting household needs and spending on hobbies through a budget based on household priorities and discussions with their spouse. Informants consciously allocate income by prioritizing family needs, while hobbies are placed as personal needs that are limited and adjusted to their roles and responsibilities as husbands. After marriage, there is a shift in the meaning of hobbies from a means of self-fulfillment to a temporary escape from work and home routines, without interfering with their main obligations to the family. Household accounting practices are informal, with short- term and long-term planning developed through discussions with spouses, agreement-based budgeting, and mental record-keeping for constant income and expenses. Another interesting finding is that the wife's support for the informant's hobby strengthens household harmony, while also confirming that household accounting practices from a phenomenological perspective are not solely oriented towards numbers, but rather towards meaning, relationships, and the value of responsibility in family life.
Reconstruction of legal protection for public institutions in the ITE Law after The Constitutional Court decision 105/PUU-XXII/2024 Husni Mubarak; Aji Purnomo; Riswandha Imawan
Journal of Law, Administration, and Social Science Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v6i1.1996

Abstract

The rapid expansion of digital communication has intensified public expression while simultaneously increasing the use of Article 27A of the ITE Law by state institutions to respond to public criticism, which culminated in Constitutional Court Decision Number 105/PUU-XXII/2024 that reinterpreted the phrase “other person” by excluding public institutions as victims of defamation, thereby generating significant debate regarding the balance between freedom of expression and the protection of state institutions Objective: This study aims to examine the legal status of public institutions after the Constitutional Court’s decision and to analyze the juridical implications of removing criminal protection within the framework of the principle of institutional protection in a constitutional democracy. Methodology: The research employs a normative legal approach using statutory and conceptual methods through the analysis of the Constitutional Court’s ruling, legal doctrines in criminal and constitutional law, and relevant scholarly literature on freedom of expression and institutional reputation. Findings: The results indicate that the concept of honor protected under defamation law is inherently personal and attached to individuals, not institutional entities, thus public institutions no longer possess legal standing as victims in criminal defamation cases, while institutional protection can still be pursued through civil remedies, rights of reply, and administrative clarification mechanisms. Implications: This study underscores that the removal of criminal protection for public institutions does not weaken state authority but instead strengthens democratic governance by preventing the criminalization of criticism, safeguarding freedom of expression, and promoting proportional, transparent, and rights-based mechanisms for protecting institutional credibility in the digital public sphere. Kata Kunci: Mahkamah Konstitusi, Perlindungan Hukum, Kebebasan Ekspresi.
Integrating enterprise risk management and green intellectual capital as catalysts for sustainability performance in the energy transition in Southeast Asia Dewi Cahyani Pangestuti
Journal of Law, Administration, and Social Science Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v6i1.2038

Abstract

This study investigates the roles of Enterprise Risk Management (ERM) and Green Intellectual Capital (GIC) in driving corporate sustainability within the energy sector in Southeast Asia. A comprehensive synthesis of the literature reveals that the implementation of robust ERM frameworks encompassing financial, political, operational, environmental, and social risks, including Environmental, Social, and Governance (ESG) dimensions enhances firms’ capabilities to identify and mitigate risks in a more holistic and integrated manner. The findings indicate that GIC, particularly green human capital and green structural capital, serves as a positive driver of sustainability performance by strengthening the relationship between managerial capacity and corporate environmental performance. However, the role of green relational capital remains ambiguous and warrants further empirical investigation. Moreover, the integration of ERM with regional policies, cross-border cooperation, and the adoption of digital technologies provides strategic pathways for achieving a more efficient and sustainable energy transition. The study highlights sectoral differences between renewable and fossil energy firms in addressing climate risk costs, as well as the critical importance of coordinated policies and regulatory frameworks in supporting risk mitigation and sustainability initiatives. The theoretical contribution of this research lies in the integration of resource-based theory, stakeholder theory, and natural resource orchestration theory to explain the mechanisms through which ERM and GIC jointly enhance sustainability performance. Practically, the study offers policy and managerial recommendations emphasizing the alignment of risk management strategies, incentives for GIC development, and the adoption of innovative technologies to strengthen resilience and operational efficiency in the energy sector.

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