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International Journal of Sustainability in Research (IJSR)
Published by MULTITECH PUBLISHER
ISSN : -     EISSN : 30257379     DOI : https://doi.org/10.59890/ijsr.v1i4
Core Subject : Economy, Science, Education, Engineering,
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
The International Journal of Sustainability in Research (IJSR) is a forum for the publication of refereed scientific work, of an interdisciplinary character, at the interface of science, technology, policy, and society. A particular emphasis is placed on the value and importance of a multidisciplinary perspective on solving recent life problems. IJSR journal publishes articles in January, March, May, July, September, and November.
Arjuna Subject : Umum - Umum
Articles 6 Documents
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Search results for , issue "Vol. 2 No. 5 (2024): September 2024" : 6 Documents clear
Judge's Argument in Deciding Value-Added Tax Dispute on Refund of Advance Payment in Indonesia Suharsono, Agus; Prasetyoningsih, Nanik
International Journal of Sustainability in Research Vol. 2 No. 5 (2024): September 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsr.v2i5.2385

Abstract

Value-added tax disputes dominate tax disputes in Indonesia, one of which is a dispute over input tax that does not meet formal requirements and does not correspond to actual reality.​ This doctrinal research uses regulatory, conceptual, historical, case, and interpretive approaches; the data analyzed are secondary, namely laws, court decisions, and literature studies, which are interpreted to make conclusions and recommendations. The results of the study show that in the input tax dispute over the advance payment returned by the tax authorities, the tax invoice cannot be taken into account because the transactions listed in the tax invoice do not correspond to reality. The opinion of the Tax Court Judge, which the Supreme Court confirmed, was that the tax invoice could be taken into account because, in substance, the taxpayer had already been charged Value Added Tax by the transaction counterparty. Article 5A paragraph (2) of the Value Added Tax Law already regulates the Value Added Tax mechanism for the provision of taxable services that are canceled but does not yet regulate the refund of advance payments for taxable services that have not been provided, for this reason, it is recommended that this be added.
Criminal Offense of Adultery in Indonesia from the Perspective of Legal Sociology Romli, Hawina; Subekti, Rahayu
International Journal of Sustainability in Research Vol. 2 No. 5 (2024): September 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsr.v2i5.2449

Abstract

The values underlying the understanding of the crime of adultery in the Criminal Code are still strongly influenced by Western values. The law that applies in society must take into account the values that are prevalent in the community where the law develops. Legal policy is an integral part of social policy, where the main objective is the safety and well-being of the community. Therefore, legal policies regarding the crime of adultery must also take into account the values, culture, and social structure that have already been established. The formulation of the crime of adultery and its renewal must be verified through sociological approaches. This type of research is normative with the characteristics of prescriptive research, and the analysis technique used is the deductive method. The crime of adultery has been revised in the new Criminal Code, which includes an expansion of the material that differs from the old Criminal Code. That the offense of adultery in the latest Criminal Code already meets and reflects the values, norms, morals, and religion of Indonesian society.
The Effectiveness of Death Penal Sanction in Eradicating Corruption Crime in Indonesia Viewed from the Political Aspect of Law Wahid, Mochamad Ananda Wyman; Hartiwiningsih
International Journal of Sustainability in Research Vol. 2 No. 5 (2024): September 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsr.v2i5.2452

Abstract

In eradicating corruption in Indonesia, legal politics plays a role as a tool of approach by prioritizing the benefits of law by making legal discoveries or reforms according to social phenomena in society and the urgency of legal needs in terms of law enforcement. The politics of the death penalty in an effort to eradicate corruption is only regulated in Article 2 paragraph (2) of the Corruption Crime Law. Although in its development the DPR (government) has passed Law No. 1 of 2023 concerning the Criminal Code and included the crime of corruption in the new Criminal Code as a new breakthrough in eradicating the crime of corruption, in fact in its regulation the DPR (government) did not include the death penalty in the new Criminal Code for the crime of corruption.
The Impact of Digital Financial Inclusion Implementation and its Implications on Quality Development in Islamic Educational Institutions (A Case Study at Madrasah Tsanawiyah Al Kautsar Depok) Hariyadi; Ahmad, Gofur; Priharta, Andry
International Journal of Sustainability in Research Vol. 2 No. 5 (2024): September 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsr.v2i5.2474

Abstract

This research examines the implementation of digital financial inclusion at Madrasah Tsanawiyah Al Kautsar Depok and its implications for quality development. Using a qualitative case study approach, data was collected through interviews, observations, and document analysis. The research explores the implementation process, its impact on financial governance efficiency, and implications for holistic madrasah quality development. Findings reveal a systematic implementation process, resulting in increased efficiency and transparency in financial management. The study contributes to developing a model for digital financial inclusion in Islamic educational institutions, highlighting the integration of technology with Islamic educational values to improve educational quality holistically.
Copyright for Digital Error, Overcoming Revenge Porn on X Application through the Lens of Policy and Laws Fauzan, Alriansyah Sakhi; Purwadi, Hari
International Journal of Sustainability in Research Vol. 2 No. 5 (2024): September 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsr.v2i5.2508

Abstract

The advancement of digital technology and social media platforms has brought big changes in communication and information sharing. However, this digital transformation also brought a new type of sexual assault, including revenge pornography. This article analyzed the challenges of laws and policy procedures for revenge porn, with a focus on how the international law can overcome this digital copyright infringement. By analyzing the existing legal framework and proposing a comprehensive policy, this article aimed to give a strong response to combat revenge porn effectively, secure privacy, and preserve individual dignity in a digital era. The methodology used in this study was the approach of the juridical, normative, and comprehensive analysis of the law principles and the regulations related to revenge porn. The methodology covered identification methods, of the laws, doctrine, and existing regulations aiming at showing the exact weaknesses, suggesting law modification, and giving effective perspective to increase the law enforcement in overcoming revenge porn in the digital era. Besides, this study used literature reviews and applied the perspectives of juridical normative to evaluate the legal framework in handling revenge porn on social media platforms Overcoming revenge porn in Indonesia required a dedicated approach and multi-perspectives. Indonesia could protect the copyrights for individuals better and make sure that they would be in charge of committing a digital error.
Teaching Model for Socio-Cultural Knowledge Delivery in Igbo Language Ngozi L, Dom-Anyanwu; Joy O, Odewumi; Dayo S, Akanmu
International Journal of Sustainability in Research Vol. 2 No. 5 (2024): September 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsr.v2i5.2537

Abstract

Socio-cultural knowledge simply means the social norms, values and behaviors of a given society and how these norms and values are achieved through the language of the people.  On the other hand, model of knowledge delivery is a design that can perfectly deliver the social and cultural values to the young ones of for cultural existence and identification status.  This paper therefore looks into the models that can deliver Igbo language and culture in a socio-cultural situation.  It comes up with teaching methods like dramatization, traditional and community language learning methods in looking into the challenges of Igbo language and cultural learning.  The methods encourage active participation of the learners in a learner friendly situation hence interactive.  The model blends Igbo cultural concepts in the teaching and learning lessons where the learners would be fully involved through puzzle, games, story-telling and role play.  The main objectives of this study include; the exposure of the children and youths to Igbo culture, to encourage them to use the culture in the social context for easy identification as well as to maintain the culture of the Igbo society. The study adopts Lev Vygotsky’s Socio-cultural theory of 1978.  The study concludes by looking at the contributions of teaching and learning with good strategies in Igbo language for better understanding of the language and culture.

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