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IJBLPS
Published by Antis Publisher
ISSN : -     EISSN : 30321298     DOI : https://doi.org/10.61796/ijblps.v1i1
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
The International Journal of Business, Law and Political Science - ISSN: 30321298 (Online) is a peer-reviewed (refereed), open-access journal in the domain of finance and management sciences. IJBLPS seeks to advance multidisciplinary researchers by publishing the highest quality theoretical and empirical work in the fields of Business, Public Politics, International Relations, Law, Management, Policy Administration, and other related areas. The journal invites research papers/articles related to Financial Law, Management, languages, Politics, Sociology, Economics, Commerce, Education, Business, History, Marketing, Psychology and other multidisciplinary areas.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 86 Documents
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OPEN RESOURCES AS A SOLUTION FOR EDUCATIONAL CONTENT Sabirovna , Yunusova Minavvarhon
International Journal of Business, Law and Political Science Vol. 1 No. 6 (2024): International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i6.164

Abstract

In the digital age, the accessibility and quality of educational content are critical factors influencing learning outcomes and educational equity. Despite the proliferation of educational resources, significant disparities remain in access to high-quality, up-to-date, and culturally relevant materials. Limited research has systematically evaluated the impact of open educational resources (OER) on bridging these gaps and enhancing learning experiences across diverse educational contexts. This study aims to assess the effectiveness of OER in addressing educational inequities by examining their influence on content accessibility, engagement, and academic performance. The analysis reveals that OER significantly improve access to high-quality educational materials, increase learner engagement, and enhance academic outcomes compared to traditional resources.This research uniquely contributes to the literature by providing empirical evidence on the broad efficacy of OER across various educational levels and disciplines, highlighting their potential as a transformative tool for achieving educational equity. The findings suggest that the adoption and integration of OER can serve as a viable strategy for educational institutions aiming to democratize access to knowledge and reduce disparities in learning opportunities, ultimately supporting more equitable educational environments.
CONCEPT AND CHARACTERISTICS OF TORTURE, CRIMINAL PROSECUTION, OR PUNISHMENT Mamajanov , Abror
International Journal of Business, Law and Political Science Vol. 1 No. 6 (2024): International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i6.165

Abstract

Torture, criminal prosecution, and punishment represent critical components of legal and human rights systems, each influencing justice and societal norms. The conceptualization and characteristics of these practices are deeply rooted in legal, ethical, and sociopolitical frameworks, yet they continue to be contentious and complex subjects within criminal justice discourse. Despite extensive examination of these elements individually, there is a lack of comprehensive studies that integrate their conceptual foundations with contemporary applications and implications. This study aims to explore the definitions, characteristics, and interrelationships of torture, criminal prosecution, and punishment, assessing how they are conceptualized in modern legal systems and their impact on justice. The research finds that while torture is universally condemned and criminal prosecution and punishment are widely accepted components of justice, there is significant variation in their application and ethical considerations across different jurisdictions. This study contributes to the literature by providing an integrated analysis of these practices, highlighting how evolving legal standards and human rights norms are reshaping their application and understanding. The findings suggest that a nuanced understanding of these concepts is essential for developing more effective and ethical legal frameworks, ultimately enhancing the integrity and fairness of criminal justice systems globally.
PLAGIARISM IN ACADEMIC TEXTS LEGAL AND ETHICAL ISSUES Sobirova, Nozimakhon
International Journal of Business, Law and Political Science Vol. 1 No. 6 (2024): International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i6.166

Abstract

Plagiarism in academic texts poses significant challenges to the integrity of scholarly work and the ethical standards of academia. While academic institutions have developed extensive policies to address plagiarism, the legal and ethical implications continue to evolve with advancements in digital technology and access to information. There is a need for a comprehensive analysis that integrates the legal frameworks and ethical considerations surrounding plagiarism, particularly in the context of emerging digital practices. This study aims to examine the legal and ethical dimensions of plagiarism in academic texts, evaluating current practices, enforcement mechanisms, and their effectiveness in maintaining academic integrity. The research reveals that while legal measures and institutional policies have improved, inconsistencies in enforcement and evolving digital contexts present ongoing challenges. This study offers a unique perspective by integrating legal and ethical analyses with practical implications for academic institutions, providing a holistic view of how plagiarism issues are managed and perceived. The findings underscore the necessity for continuous updates to plagiarism policies and enforcement strategies, advocating for enhanced educational efforts to promote academic integrity and address the complexities introduced by digital technologies.
INTERNATIONAL POLITICO-LEGAL MECHANISMS OF RELIGIOUS TOLERANCE Eshpulotovich , Toshpulotov Shokhijakhon
International Journal of Business, Law and Political Science Vol. 1 No. 6 (2024): International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i6.167

Abstract

Religious tolerance is a fundamental principle underpinning international human rights and diplomatic relations, promoting peace and coexistence in diverse societies. Various international politico-legal mechanisms have been developed to foster religious tolerance, yet the effectiveness and integration of these mechanisms in different geopolitical contexts remain inadequately explored. There is a need for a comprehensive evaluation of how international frameworks and legal instruments address and enforce religious tolerance, particularly in regions with entrenched sectarian conflicts. This study aims to analyze the international politico-legal mechanisms designed to promote religious tolerance, assessing their implementation, effectiveness, and impact on global and local levels. The research finds that while international treaties and agreements provide a solid foundation for promoting religious tolerance, discrepancies in enforcement and varying degrees of commitment among nations limit their overall effectiveness. This study contributes by offering an integrated assessment of both the theoretical and practical aspects of international mechanisms for religious tolerance, incorporating case studies to illustrate diverse applications and outcomes. The findings suggest the need for more robust and universally accepted frameworks, as well as improved mechanisms for enforcement and accountability, to enhance the global promotion of religious tolerance and address sectarian tensions more effectively.
PROGRESSIVE METHODS OF ASSESSING THE CAPITAL VALUE OF JOINT STOCK COMPANIES IN DEVELOPED COUNTRIES Kgudoykulov, Khurshid
International Journal of Business, Law and Political Science Vol. 1 No. 7 (2024): Journals International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i7.168

Abstract

The article examines and analyzes the scientific and practical aspects of progressive methods for estimating the cost of capital of joint-stock companies in developed countries. It also describes methods commonly used in world practice, including methods of cost of equity and weighted average cost of capital. In addition to this , the methods used to analyze the cost of capital of joint-stock companies in Europe and the United States. In particular, the progressive capital valuation was used by the four largest accounting and consulting firms in the world.
ANALYSIS OF EARNINGS GROWTH, DIVIDEND POLICY, CONSERVATISM, TAX AGGRESSIVENESS ON CORPORATE EARNINGS QUALITY Azzahra, Fadia; Afiqoh, Nyimas Wardatul
International Journal of Business, Law and Political Science Vol. 1 No. 7 (2024): Journals International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i7.170

Abstract

Financial statements are an important source of information for evaluating the financial position and performance of a company. This report contains information about the company's profit, which makes it possible to measure success or failure in achieving predetermined goals. This study aims to examine the effect of growth, dividend policy, conservatism, and tax aggressiveness on the quality of corporate earnings. The research sample consists of mining sector companies in Indonesia listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023, using purposive sampling technique and using 34 company sample from mining sector. The results showed that dividend policy and tax aggressiveness have a significant influence on the quality of corporate earnings. Effective dividend policy and appropriate tax aggressiveness practices can improve the quality of corporate earnings. On the other hand, earnings growth and conservatism do not show a significant effect on earnings quality. This indicates that increased profits do not always reflect good financial performance, and prudent principles in financial reporting do not always correlate with improved earnings quality
GREEN INFRASTRUKTUR IN THE GLOBAL ERA Safitri, Adelia Nur; Damayanty, Conny; Indrawan, Andri
International Journal of Business, Law and Political Science Vol. 1 No. 7 (2024): Journals International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i7.171

Abstract

This research aims to determine the development and implementation of green infrastructure, regulations and policies on green infrastructure as well as challenges, obstacles and solutions to green infrastructure in Indonesia. Sustainable development that pays attention to the environment in the era of globalization is very important to be implemented, this is in line with the Sustainable Development Goals (SDGs) which are a global reference to achieve a better and sustainable life. One of the SDGs targets is goal number 9 regarding "Industry, Innovation, and Infrastructure". Qualitative research methods with literature study techniques are the methods used in research. This study reviews the development and implementation of green infrastructure, regulations and policies on green infrastructure as well as challenges, obstacles and solutions to green infrastructure in Indonesia. The results of the study reveal that green infrastructure has an important role in realizing the Sustainable Development Goals (SDGs) where with technology there is great potential in supporting the development of green infrastructure to be more effective, efficient and sustainable. The implementation of green infrastructure in Indonesia has begun to be carried out, but there are still various negative impacts caused by challenges and obstacles such as limited human resources who do not understand the green infrastructure and economic system, so based on previous research there is a solution to mitigate these negative impacts, namely by implementing the green infrastructure framework.
TAX SOCIALIZATION, TAX INCENTIVES, AND TAX SANCTIONS ON TAXPAYER COMPLIANCE AND TRUST IN TAX INSTITUTIONS AS MODERATING VARIABLES Mufidah, Durrotul; Syaiful, Syaiful
International Journal of Business, Law and Political Science Vol. 1 No. 7 (2024): Journals International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i7.172

Abstract

The purpose of this research is to study the influence of tax socialization, tax incentives, tax sanctions and trust in taxation institutions on taxpayer compliance, as well as the moderating role of trust in taxation institutions in strengthening the influence of tax socialization, tax incentives, and tax sanctions on taxpayer compliance. Data were collected through a survey of one hundred people who are taxpayers in Gresik. The results of the analysis show that tax socialization and tax incentives do not have a significant influence on taxpayer compliance, while tax sanctions have a positive influence on taxpayer compliance. In addition, trust in taxation institutions is also unable to strengthen the influence of tax sanctions on taxpayer compliance. These findings indicate that although trust in tax institutions is an important factor, it is not strong enough to increase taxpayer compliance through socialization, incentives, or sanctions. Therefore, a more comprehensive approach is needed in designing effective tax policies. Recommendations to improve taxpayer compliance include improving the quality and relevance of tax socialization, simplifying the process and increasing the accessibility of tax incentives, and stricter and more consistent law enforcement. This research contributes to the tax literature by highlighting the role of trust in tax institutions and suggesting more effective policies to improve taxpayer compliance.
PROBLEMS OF PREVENTING CRIMES COMMITTED USING THE INTERNET Avazxonovna, Allanova Azizakhon
International Journal of Business, Law and Political Science Vol. 1 No. 7 (2024): Journals International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i7.173

Abstract

This scientific article describes the problems of preventing crimes committed using the Internet, crime prevention, the specific characteristics of crimes committed in cyber space, the analysis of crimes committed using the Internet in the criminal laws of some foreign countries.
ETHICAL PRINCIPLES FOR ORGANIZING DIGITAL INVESTIGATION UZBEKISTAN AND FOREIGN EXPERIENCE Khamidovich, Khamidov Bakhtiyor
International Journal of Business, Law and Political Science Vol. 1 No. 7 (2024): Journals International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i7.174

Abstract

This article discusses the ethical (etiquette) issues of organizing a digital investigation in the process of digital transformation. In particular, the study put forward proposals for improving the methodological support of investigative practice in the conduct of digital investigation. The study analyzed the experience of Germany, England and the Republic of Uzbekistan in implementing the rules of digital ethics (etiquette). The researcher puts forward the idea that in the process of digital transformation, it is fundamentally important to introduce ethical (etiquette) rules for organizing digital investigation into investigative practice. The author believes that in order to protect personal data during investigative activities in the digital environment, first of all, it is necessary to establish ethical (etiquette) principles for working with electronic evidence, therefore, he gives recommendations on adapting investigative practice to advanced foreign practices. The article was prepared on the basis of scientific and practical research, the opinions of theorists and practitioners on ethical (etiquette) issues of digital investigation in the process of digital transformation.

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