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INDONESIA
Jurnal Riset Ilmiah
ISSN : -     EISSN : 30318947     DOI : https://doi.org/10.62335/5t445c70
SINERGI : Jurnal Riset Ilmiah accomodates original research, or theoretical papers. We invite critical and constructive inquiries into wide range of fields of study with emphasis on interdisciplinary approaches: Humanities and Social sciences, that include: Engineering, Economics, Health, Social, Science and Law.
Arjuna Subject : Umum - Umum
Articles 850 Documents
KOMPOSISI JENIS TUMBUHAN PAKU (PTERIDOPHYTA) DI KAWASAN HUTAN MANUMUTI DESA BITOBE KECAMATAN AMFOANG TENGAH KABUPATEN KUPANG Mirna Marteda Nofus; Mario J Santrum; Moses Kopong Tokan; Andam Suriaty Ardan
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 9 (2026): SINERGI : Jurnal Riset Ilmiah, September 2026 (In Press)
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i9.2971

Abstract

This study aimed to determine the species composition of ferns in the Manumuti Forest Area, Bitobe Village, Central Amfoang District, Kupang Regency. The research was conducted in June 25. A purposive sampling method was employed, selecting sites based on the presence of ferns considered representative of the area. Sampling locations were divided into four stations, determined by the presence of springs associated with fern growth. At each station, two 35-meter-long transects were established with a 5-meter interval between them; along these, four 2 m x 2 m plots were set up with a 5-meter spacing between plots. The study's primary parameter was the species composition of ferns in the Manumuti Forest Area. Results indicated the presence of 14 fern species, comprising a total of 409 individuals. *Adiantum lunulatum* Burm. f. exhibited the highest density (923.9646 individuals/m²) and the highest frequency (15.625%). *Adiantum lunulatum* Burm. f. also recorded the highest Importance Value Index. The dominance value (C) was 0.1462 (low), and the species diversity index for ferns in the Manumuti Forest Area was 2.27, indicating a moderate level of diversity.
PENGARUH BIAYA LINGKUNGAN DAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rina Silvia; Maria Yovita R. Pandin; Amiartuti Kusmaningtyas
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 8 (2026): SINERGI : Jurnal Riset Ilmiah, Agustus 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i8.2974

Abstract

This study aims to analyze the effect of environmental costs and green accounting on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX). The study is motivated by the increasing demand for corporate environmental responsibility and sustainable business practices, particularly in the mining sector, which has significant environmental impacts. Based on Legitimacy Theory and Stakeholder Theory, environmental investment and transparent environmental accounting are expected to enhance corporate reputation and improve financial performance. This research employed a quantitative approach using secondary data obtained from the annual reports and sustainability reports of mining companies listed on the IDX during the 2025 observation period. The sample was selected using purposive sampling, resulting in 80 firm-year observations. Data were analyzed using multiple linear regression with IBM SPSS version 25. The findings indicate that environmental costs have a positive and significant effect on profitability (β = 0.412; p = 0.007). Green accounting also has a positive and significant effect on profitability (β = 0.425; p = 0.014). Simultaneously, both variables significantly affect profitability (F = 10.756; p < 0.001), while the adjusted coefficient of determination shows that environmental costs and green accounting explain 19.9% of the variation in profitability. These findings suggest that environmental expenditures should be viewed as strategic investments rather than operational burdens. Likewise, implementing green accounting enhances transparency, corporate legitimacy, and stakeholder confidence, ultimately contributing to improved financial performance and sustainable corporate value.
AKIBAT HUKUM DAN PERLINDUNGAN HUKUM BAGI PENJUAL SAHAM TERHADAP PEMBATALAN AKTA JUAL BELI SAHAM OLEH PENGADILAN KARENA WANPRESTASI PEMBELI Dwi Saputra Hariyadi; Dhoni Martien; Yurisa Martanti
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 9 (2026): SINERGI : Jurnal Riset Ilmiah, September 2026 (In Press)
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i9.2976

Abstract

As a mechanism for corporate expansion and the strengthening of capital foundations, share transfer transactions are frequently executed via authentic deeds where payment is deferred to a later date—as evidenced by court rulings in cases No. 6/Pdt.G/2017/PN.Adl, No. 675/Pdt.G/2023/PN.Jkt.Pst, and No. 6686 K/Pdt/2024. The legal issue under examination centers on the juridical implications of a court-ordered annulment of a share transfer deed regarding the status of the notarial instrument and the position of the involved legal subjects—specifically when the annulment stems from the buyer's breach of contract—alongside the preventive and repressive legal protection mechanisms available to the seller. The conceptual framework relies on Satjipto Rahardjo’s theory of legal protection and Soeroso’s doctrine of legal consequences, employing a normative-juridical method that integrates statutory, conceptual, case-based, and analytical reviews through grammatical and systematic interpretation of legal materials. The analysis concludes that a court-ordered annulment of an authentic deed dissolves the contractual bond previously binding the parties; while the physical deed remains on record, it loses its binding legal force. Meanwhile, legal protection for the seller is grounded in Articles 1266 and 1267 of the Indonesian Civil Code, enabling the filing of a lawsuit for annulment due to breach of contract to restore the seller's ownership rights in the Register of Shareholders (DPS).
KEPASTIAN HUKUM NILAI PEROLEHAN OBJEK PAJAK PAJAK BPHTB (BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN) OLEH PEMERINTAH DAERAH YANG TIDAK SESUAI DENGAN HARGA TRANSAKSI JUAL BELI TANAH DAN BANGUNAN Joko Arisyanto; Wira Franciska; Nur Hakim
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 9 (2026): SINERGI : Jurnal Riset Ilmiah, September 2026 (In Press)
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i9.2977

Abstract

BPHTB is a type of local tax. Law No. 1 of 2022 on Financial Relations Between the Central Government and Local Governments, Article 46(2)(a), stipulates that the acquisition value of a taxable object in a sale and purchase transaction is the transaction price. However, in practice, there is a discrepancy between the transaction value agreed upon by the parties and that determined by the local government. This study analyzes the authority of local governments in determining the acquisition value of BPHTB taxable objects in land and building sales transactions and the legal certainty of the acquisition value of BPHTB taxable objects in such transactions as established by local governments. The theories used in this study are H.D. Stoud’s Theory of Authority and Gustav Radbruch’s Theory of Legal Certainty. The methodology employed in this study is a normative legal research approach supported by interviews—that is, legal research that examines legal norms, legislation, legal principles, and legal concepts, supplemented by interviews. The research approaches employed include statutory, conceptual, case-based, and analytical approaches, with legal data collection conducted by identifying and cataloging positive legal rules, books, journals, and other legal sources. Legal analysis was performed using grammatical interpretation and the method of legal construction by analogy. The research findings indicate that legal certainty in the determination of BPHTB values for land and building sales transactions by local governments has not yet been fully realized. Fairness assessments are not based on a single specific indicator but are conducted comprehensively by considering the condition of the taxable property, its location, land characteristics, and market price trends, thereby resulting in a more objective valuation..
TANGGUNG JAWAB HUKUM KANTOR PERTANAHAN DALAM RANGKA MEDIASI SEBAGAI BENTUK PENYELESAIAN SENGKETA PERTANAHAN Aep Agus Hendraningrat; Putra Hutomo; Amelia Nur Widyanti
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 9 (2026): SINERGI : Jurnal Riset Ilmiah, September 2026 (In Press)
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i9.2978

Abstract

The National Land Agency (BPN), as the institution responsible for government affairs in the land sector, holds a primary mandate and a strategic role in resolving land disputes through mediation mechanisms, in accordance with the Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency Number 21 of 2020 concerning the Handling and Resolution of Land Cases. In conducting mediation, the National Land Agency acts as a neutral, professional, and objective mediator. The outcomes of mediation can provide legal certainty, serve as a basis for subsequent land administration actions, and foster orderliness in land affairs. The research addresses two key questions: the mediation procedures employed by Land Offices to resolve land disputes, and the legal liability of Land Offices in dispute resolution via mediation. This study utilizes Dean G. Pruitt’s theory of dispute resolution and Hans Kelsen’s theory of legal liability.The research method used in this study is a type of normative legal research, namely legal research with literature studies based on primary, secondary and tertiary legal sources. The research approaches used are the Legislation Approach, Conceptual Approach, Analytical Approach and Case Approach. The technique of collecting legal materials is carried out by identifying and inventorying positive legal rules, book literature, journals and other sources of legal materials. For the legal material analysis technique, it is carried out with grammatical interpretation, Systematic interpretation, Analogy Construction and legal refinement construction. The research concludes that the mediation procedure for land dispute resolution conducted by the Land Office begins with the filing of a complaint, followed by the formation of a dispute handling and resolution team (comprising case assessment, an initial review meeting, investigation, presentation of findings, coordination meetings, a final review meeting, and case resolution via mediation), and culminates in a record of agreement formalized in a settlement deed. Regarding legal liability, the Land Office cannot be held accountable or blamed (or subjected to criminalization) if an issued certificate is not proven to contain errors resulting from the negligence or intentional misconduct of the authorized official; however, if such misconduct is proven, the authorized official will face sanctions ranging from light to moderate or severe disciplinary penalties.
PERLINDUNGAN HUKUM BAGI PEMOHON SEBAGAI PENUNJUK BATAS YANG MENIMBULKAN TUMPANG TINDIH SERTIPIKAT TERKAITKEWENANGAN KANTOR PERTANAHAN Yayan Yayan; Putra Hutomo; Amelia Nur Widyanti
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 9 (2026): SINERGI : Jurnal Riset Ilmiah, September 2026 (In Press)
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i9.2980

Abstract

In the land registration process in Indonesia, the surveying of the land parcel is a key stage; when the land parcel is being surveyed, the applicant must indicate the boundaries in good faith and adhere to administrative procedures. The designation and determination of boundaries mark the inception of legal protection. If an applicant errs in indicating the boundaries of their land parcel, the responsibility lies entirely with the applicant; state administrative officials cannot be held liable for errors stemming from information or statements provided by the applicant due to oversight, negligence, or mistake. The research addresses two issues: the authority of the Land Office regarding boundary designations by applicants that result in overlapping land titles, and the legal protection afforded to applicants who designate boundaries that lead to such overlaps. This study employs Philipus M. Hadjon’s theory of authority and Satjipt. The research method used in this study is a type of normative legal research, namely legal research with literature studies based on primary, secondary and tertiary legal sources. The research approaches used are the Legislation Approach, Conceptual Approach, Analytical Approach and Case Approach. The technique of collecting legal materials is carried out by identifying and inventorying positive legal rules, book literature, journals and other sources of legal materials. For the legal material analysis technique, it is carried out with grammatical interpretation, Systematic interpretation, Analogy Construction and legal refinement construction. The research concludes that the applicant must observe administrative procedures as well as the principles of contradictory delimitation, the negative publication principle with positive tendencies, and the communal principle; the applicant bears full responsibility for any boundary overlaps arising from the land boundary designation. Preventive legal protection is afforded if the applicant complies with the administrative requirements set forth in ATR/BPN Ministerial Regulation No 16/2021 which amends ATR/BPN Ministerial Regulation No 3/1997 regarding the implementation of Government Regulation No 24/1997 on Land Registration. Repressive legal protection is obtained through court litigation or mediation facilitated by the Land Office.
PERLINDUNGAN HUKUM TEHADAP PASANGAN YANG DIRUGIKAN AKIBAT PERALIHAN HAK ATAS TANAH SEBAGAI HARTA BERSAMA TANPA PERSETUJUAN Vatimah Fury Angelia; M Slamet Turhamun; Felicitas Sri Marniati
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 9 (2026): SINERGI : Jurnal Riset Ilmiah, September 2026 (In Press)
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i9.2984

Abstract

Article 2 of Law Number 1 of 1974 concerning Marriage provides for the circumstances under which a marriage is considered legally valid. Marriage not only gives rise to legal relationships concerning the personal status of husband and wife but also gives rise to legal consequences concerning property acquired during the marriage. In practice, however, the transfer of land rights constituting joint marital property is frequently carried out unilaterally by one spouse without the written consent of the other spouse. In principle, joint marital property acquired during the marriage constitutes jointly owned property, the transfer or encumbrance of which requires the consent of both parties. An exception applies where the property being transferred constitutes the separate property of either party acquired prior to the marriage. The research problems addressed in this study are: What are the legal consequences of the transfer of land rights constituting joint marital property without the consent of a spouse? and What forms of legal protection are afforded to a spouse who suffers losses as a result of the transfer of land rights constituting joint marital property without consent? The theories employed in this research are the Theory of Legal Protection proposed by Satjipto Rahardjo and the Theory of Legal Consequences proposed by R. Soeroso. This research employs a normative juridical method, namely legal research based on library research or secondary data, utilizing primary, secondary, and tertiary legal materials. The research approaches used include the Statutory Approach, Conceptual Approach, Analytical Approach, and Case Approach. The collection of legal materials was carried out by identifying, inventorying, and examining positive legal regulations, books, legal journals, and court decisions. The analysis of legal materials was conducted through grammatical interpretation, systematic interpretation, as well as methods of analogical construction and legal refinement construction. The results of the study indicate that the transfer of land rights constituting joint marital property without the consent of a spouse constitutes an unlawful act pursuant to Article 1365 of the Indonesian Civil Code and is contrary to Article 36 paragraph (1) of the Marriage Law. A unilateral transfer may cause losses to one of the spouses because the object subject to the dispute constitutes joint marital property. The transfer of rights over land does not require the consent of the spouse if the object constitutes the separate property acquired by either party prior to the marriage.
AKIBAT HUKUM PENJUALAN OBJEK LELANG EKSEKUSI HAK TANGGUNGAN DIBAWAH NILAI WAJAR DALAM PERSPEKTIF KEPASTIAN HUKUM Rahim Rahim; Yudha Cahya Kumala; Dedy A. Prasetyo
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 9 (2026): SINERGI : Jurnal Riset Ilmiah, September 2026 (In Press)
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i9.2985

Abstract

The execution auction of mortgaged property is intended to ensure legal certainty for creditors, debtors, and auction purchasers. Nevertheless, in practice, auctioned assets are frequently sold below their fair market value, potentially causing losses to debtors and raising legal issues concerning the legal consequences of such sales and the extent of legal certainty afforded to the parties involved. This research examines the legal consequences arising from the sale of auctioned property below its fair market value and assesses the legal certainty governing such transactions. The study is grounded in Jan Michiel Otto’s Theory of Legal Certainty and Soeroso’s Theory of Legal Consequences as the principal analytical frameworks for evaluating the realization of legal certainty, justice, and legal protection. This research employs a normative legal research method using statutory, conceptual, and case approaches. The legal materials consist of primary, secondary, and tertiary legal sources collected through library research. The legal materials were identified, classified, and analyzed by applying methods of legal interpretation and legal construction to formulate comprehensive legal arguments concerning the issues under examination. The findings indicate that the sale of auctioned assets below their fair market value does not, in itself, invalidate the auction, provided that the auction has been conducted in accordance with the applicable legal provisions. Conversely, where the determination of the reserve price or the auction process is carried out in an arbitrary, non-transparent, or otherwise unlawful manner, the aggrieved party is entitled to pursue available legal remedies. These findings are consistent with Jan Michiel Otto's Theory of Legal Certainty, which emphasizes the consistent application of legal norms, and Soeroso's Theory of Legal Consequences, which holds that any violation of legal provisions gives rise to juridical consequences. Accordingly, legal certainty in auction proceedings depends not only on compliance with procedural requirements but also on the establishment of an objective, transparent, and proportionate reserve price to ensure balanced legal protection for all parties involved..
KEPASTIAN HUKUM AKTA HIBAH TANAH TANPA PERSETUJUAN PASANGAN SAH ATAS HARTA BERSAMA Reza Adryansyah; Putra Hutomo; Hedwig Adianto Mau
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 9 (2026): SINERGI : Jurnal Riset Ilmiah, September 2026 (In Press)
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i9.2989

Abstract

Under the Indonesian Civil Code, a gift (hibah) is an agreement whereby a donor transfers an item gratuitously and irrevocably for the benefit of the recipient. The law recognizes only gifts made between living persons. Specifically regarding the gifting of joint marital property pursuant to Article 35, Paragraph (1) of Law Number 1 of 1974 concerning Marriage consent must be obtained from both parties (the husband and wife) in accordance with Article 36, Paragraph (1) of the same Law. The research addresses the legal consequences and legal certainty regarding a deed of gift for land involving joint marital property executed without the consent of the lawful spouse. The study employs the theory of legal consequences as articulated by R. Soeroso and the theory of legal certainty as proposed by Jan Michael Otto. The research method used in this study is a type of normative legal research, namely legal research with literature studies based on primary, secondary and tertiary legal sources. The research approaches used are the Legislation Approach, Conceptual Approach, Analytical Approach and Case Approach. The technique of collecting legal materials is carried out by identifying and inventorying positive legal rules, book literature, journals and other sources of legal materials. For the legal material analysis technique, it is carried out with grammatical interpretation, Systematic interpretation, Analogy Construction and legal refinement construction. The research concludes that a Land Deed Official (PPAT) is authorized to draft a deed of gift pursuant to Article 2, Paragraph (2) of Government Regulation No. 37 of 1998 concerning the Regulation of the PPAT Office; however, the absence of consent from a spouse regarding joint marital property as required by Article 36, Paragraph (1) of Law No. 1 of 1974 concerning Marriage results in the loss of the spouse's rights to that property. The legal certainty of a deed of gift involving joint marital property depends on the fulfillment of the requirements for a valid agreement under Article 1320 of the Civil Code and Article 36, Paragraph (1) of Law No. 1 of 1974 concerning Marriage; if these provisions are violated, the deed lacks binding legal force and is consequently null and void by operation of law.
KEPASTIAN HUKUM BAGI PEMEGANG SERTIFIKAT HAK MILIK AWAL TERHADAP TUMPANG TINDIH PENERBITAN SERTIFIKAT MELALUI PTSL Sony Hanata Hary; Yurisa Martanti; Yudha Cahya Kumala
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 9 (2026): SINERGI : Jurnal Riset Ilmiah, September 2026 (In Press)
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i9.2990

Abstract

Land disputes, particularly those involving the overlapping issuance of land title certificates, remain a problem in land registration in Indonesia. The Complete Systematic Land Registration Program (Pendaftaran Tanah Sistematis Lengkap/PTSL), based on Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency Number 6 of 2018, aims to provide legal certainty and legal protection. However, in practice, PTSL certificates are still found to overlap with previously issued Certificates of Ownership (Hak Milik), thereby creating legal uncertainty for holders of the original certificates. The research questions in this thesis are: how are disputes over the issuance of overlapping Certificates of Ownership resolved, and how is legal certainty provided to holders of original Certificates of Ownership in relation to the issuance of PTSL certificates? This research employs Rachmadi Usman's theory of dispute resolution and M. Yahya Harahap's theory of legal certainty. The research method used is normative juridical research, namely legal research conducted through a literature study based on primary, secondary, and tertiary legal materials. The research approaches used are the statutory, conceptual, analytical, and case approaches. The collection of legal materials was conducted through the identification and inventory of positive legal regulations, books, journals, and other legal sources. The analysis of legal materials was carried out using grammatical interpretation, systematic interpretation, and analogical construction. The results of the research indicate that disputes over overlapping Certificates of Ownership resulting from PTSL can be resolved through mediation at the Land Office/National Land Agency (BPN) or through litigation before the Administrative Court (PTUN) or the District Court, according to their respective jurisdictions. Based on Rachmadi Usman's theory of dispute resolution, settlement emphasizes Alternative Dispute Resolution (ADR), such as negotiation, mediation, and conciliation, by prioritizing deliberation and agreement. Dispute resolution should be preceded by an examination of the validity of the issuance, including administrative procedures, ownership history, and the conformity of physical and juridical data. Furthermore, according to M. Yahya Harahap's theory of legal certainty, legal certainty requires clarity regarding the status, subject, and object of rights, as well as protection of rights lawfully acquired. The integration of these two theories shows that legal certainty for holders of original Certificates of Ownership is determined not only by the existence of a certificate, but also by the validity of the issuance process and the availability of effective dispute resolution mechanisms. If errors or administrative defects are found in the issuance of certificates through PTSL that prejudice the lawful holder of the right, legal remedies must be available to restore such rights. The researcher recommends that the Land Office/National Land Agency (BPN) improve the accuracy of physical and juridical data verification in the issuance of certificates through PTSL and optimize mediation and legal remedies to provide protection and restoration of rights for lawful holders of original Certificates of Ownership.

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