Proceedings Law, Accounting, Business, Economics and Language (LABEL)
Proceeding Law, Accounting, Business, and Language (LABEL) adalah prosiding ilmiah resmi yang memuat kumpulan artikel hasil penelitian dan pemikiran kritis yang dipresentasikan dalam seminar nasional tahunan. Prosiding ini dirancang sebagai wadah akademis bagi para dosen, peneliti, praktisi, serta mahasiswa dari berbagai institusi di Indonesia untuk mendiseminasikan hasil kajian terbaru mereka. Dengan fokus pada pendekatan interdisipliner, prosiding ini berkomitmen untuk mendorong hilirisasi riset yang adaptif terhadap perkembangan zaman, teknologi, dan dinamika sosial masyarakat. Ruang lingkup (scope) dari prosiding ini mencakup lima pilar keilmuan utama yang saling berintegrasi. Pada bidang Hukum, fokus diarahkan pada pembaruan hukum, hukum bisnis, dan keadilan sosial. Di sektor bisnis, bidang Manajemen dan Akuntansi menyoroti inovasi tata kelola, strategi keberlanjutan bisnis, keuangan digital, serta audit kontemporer. Sementara itu, bidang Bahasa Inggris (linguistik, terjemahan, dan pengajaran) serta Ilmu Komunikasi (media digital, komunikasi korporat, dan dinamika sosial media) hadir untuk memperkuat aspek literasi, budaya, dan penyampaian pesan di era informasi global. Semua artikel yang diterbitkan dalam prosiding ini telah melalui proses peninjauan sejawat (peer-review) yang ketat untuk menjamin kualitas, orisinalitas, dan validitas metodologi ilmiah yang digunakan. Prosiding ini diterbitkan secara berkala dalam bentuk digital (elektronik) dengan akses terbuka (Open Access), sehingga seluruh artikel dapat diunduh dan disitasi secara bebas oleh masyarakat luas guna mendukung perkembangan ilmu pengetahuan. Melalui publikasi ini, kami berharap dapat memberikan kontribusi nyata berupa rekomendasi solutif bagi akademisi, pelaku industri, hingga pengambil kebijakan dalam menghadapi tantangan nasional maupun global.
Articles
115 Documents
<![CDATA[KEADILAN SEBAGAI TUJUAN HUKUM: TELAAH TEORI KEADILAN JOHN RAWLS DALAM KONTEKS HUKUM INDONESIA ]]>
<![CDATA[Reva Alya Maulidina]]>;
<![CDATA[Najwa Lutfi Hanifah]]>;
<![CDATA[Tita Amalia]]>;
<![CDATA[Aditya Bagus Kuncara]]>
<![CDATA[ Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn ]]>
Publisher : <![CDATA[Universitas Duta Bangsa Surakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Penelitian ini membahas konsep keadilan sebagai tujuan utama hukum dengan menelaah teori keadilan John Rawls dalam konteks hukum Indonesia. Dengan pendekatan kualitatif dan metode studi pustaka, kajian ini mengupas prinsip keadilan distributif yang menjadi dasar pemikiran Rawls, yakni prinsip kebebasan yang sama dan prinsip perbedaan. Dalam konteks Indonesia, kedua prinsip ini memiliki relevansi kuat dengan nilai-nilai Pancasila, terutama sila ke-5 tentang keadilan sosial. Hasil kajian menunjukkan bahwa teori Rawls dapat dijadikan landasan normatif dalam pembangunan hukum yang menjunjung kesetaraan dan inklusivitas. Namun, tantangan struktural seperti birokrasi yang lemah, ketimpangan sosial-ekonomi, dan pluralitas nilai budaya menjadi hambatan serius dalam implementasi teori keadilan tersebut. Oleh karena itu, diperlukan penguatan sistem hukum dan demokrasi deliberatif untuk mewujudkan keadilan substantif di Indonesia. ]]>
<![CDATA[MANIFESTASI ECO-ECONOMY NILAI PERUSAHAAN: KONTRIBUSI PROFITABILITAS, GROWTH OPPORTUNITY, MEDIA EXPOSURE, DAN KINERJA LINGKUNGAN ]]>
<![CDATA[ Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn ]]>
Publisher : <![CDATA[Universitas Duta Bangsa Surakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to analyze the influence of profitability, growth opportunity, media exposure, and environmental performance on firm value, considering the dynamics of the Indonesian capital market and the growing attention to sustainability aspects. The analysis was conducted using a quantitative approach with secondary data from industrial sector companies listed on the Indonesia Stock Exchange. The results indicate that profitability significantly affects firm value, while growth opportunity, media exposure, and environmental performance have no significant effect. The findings suggest that investors still tend to focus on financial indicators when making investment decisions. Nevertheless, non-financial aspects such as environmental management and media communication remain strategically important in supporting the company’s long-term reputation. Therefore, companies are encouraged to improve profitability while also enhancing information transparency and environmental performance as a form of commitment to sustainable business practices.]]>
<![CDATA[Determinan Nilai Perusahaan Kunci Keberlanjutan: Kontribusi Karbon, Green Intellectual Capital, dan Media Exposure ]]>
<![CDATA[Vanisa Ratna Sari]]>;
<![CDATA[Umi Hanifah]]>;
<![CDATA[Erna Chotidjah Suhatmi]]>
<![CDATA[ Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn ]]>
Publisher : <![CDATA[Universitas Duta Bangsa Surakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study analyses the impact of carbon emission disclosure, carbon performance, green intellectual capital, and media exposure on firm value in the energy sector. Environmental damage triggered by industrial activities and increased greenhouse gas concetrations have pushed companies to be transparent and responsible for their carbon footpint. This study uses a quantitative approach with secondary data from annual reports and sustainability reports of energy sector companies listed on the Indonesia Stock Exchange from 2021-2024 using a purposive sampling technique. Panel data regression analysis with the Random Effect Model was applied to test the hypotheses. The test result show that carbon emission disclosure, carbon performance, and green intellectual capital affect firm value. Media exposure does not affect firm value, indicating that investor do not use media exposure as a primary signal.]]>
<![CDATA[PELINDUNGAN HUKUM BAGI RUMAH SAKIT ATAS PEMBUKAAN DATA REKAM MEDIS MELALUI APLIKASI SATU SEHAT ]]>
<![CDATA[Susy Putri Wihadi]]>;
<![CDATA[Peter Guntara]]>;
<![CDATA[Triyanto Agung Praptono Wibowo]]>
<![CDATA[ Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn ]]>
Publisher : <![CDATA[Universitas Duta Bangsa Surakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Rumah sakit dan pemerintah bertanggung jawab apabila terjadi pelanggaran kebocoran data pribadi pasin khususnya yang tercatat dalam system rekam medis elektronik melalui aplikasi SatuSehat. Penelitian ini menggunakan pendekatan yuridis normative atau biasa disebut sebagai pendekatan undang-undang dan konseptual. Dari hasil penelitian ditemukan bahwa jika data rekam medis elektronik pasien bocor, maka rumah sakit dapat menghadapi 3 (tiga) jenis tanggung jawab hukum, yaitu tanggung jawab hukum perdata yang memungkinkan pasien untuk menuntut rumah sakit ganti kerugian, tanggung jawab hukum pidana yang didasarkan pada prinsip kesalahan dan jika terbukti bersalah karena mengakibatkan terjadinya kebocoran data rekam medis dapat mengakibatkan denda dan hukuman penjara bagi administrator rumah sakit, dan sebagai pengontrol data pribadi pasien, rumah sakit dapat menghadapi konsekuensi administrative seperti denda, penangguhan operasi, penghentian akses ke system elektronik dan/atau penghapusan dari dafta PSE. Sementara bagi rumah sakit terdapat 2 (dua) aspek pelindungan legislative yang diberikan dari pemerintah mengenai risiko pengungkapan informasi pasien dalam catatan rekam medis elektronik, berupa Tindakan pencegahan dan Tindakan hukuman. Rumah sakit dilindungi oleh Pasal 191 Undang-undang no. 17 tahun 2023 tentang Kesehatan dalam kategori pelindungan pencegahan, sementara yang terlibat dalam penyelesaian sengketa koersif dapat menghadapi denda, sanksi dan hukuman penjara.]]>
<![CDATA[Detak Jantung Cinta Halal: Kajian Hukum Kesehatan Mental Pasangan Muda Dalam Bimbingan Syariah ]]>
<![CDATA[yessa ayu agista]]>;
<![CDATA[devi fahwi kurniastuti devi fahwi]]>;
<![CDATA[Trias Pangesti]]>;
<![CDATA[Aris Prio Agus Santoso]]>
<![CDATA[ Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn ]]>
Publisher : <![CDATA[Universitas Duta Bangsa Surakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Fenomena pernikahan muda di Indonesia menimbulkan berbagai tantangan, terutama terkait kesiapan mental dan kesehatan psikologis pasangan muda dalam membangun rumah tangga yang harmonis. Penelitian ini bertujuan untuk menganalisis kondisi kesehatan mental pasangan muda dalam konteks pernikahan, mengkaji peran hukum positif dan hukum Islam, serta mengevaluasi efektivitas bimbingan syariah sebagai upaya mendukung kesehatan mental dan keharmonisan rumah tangga. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan hukum normatif dan studi kepustakaan. Hasil kajian menunjukkan bahwa ketidaksiapan mental pasangan muda seringkali menyebabkan stres, konflik, dan gangguan kesehatan mental yang berdampak negatif pada keharmonisan keluarga. Regulasi hukum positif dan prinsip syariah mengatur batas usia pernikahan dan menekankan pentingnya kesiapan mental sebagai syarat sah pernikahan. Bimbingan syariah terbukti efektif dalam meningkatkan kesiapan mental, keterampilan komunikasi, manajemen konflik, dan penguatan spiritual pasangan muda, sehingga mampu memperkuat ketahanan mental dan menciptakan rumah tangga yang sakinah, mawaddah, dan rahmah. Penelitian ini merekomendasikan pengembangan program bimbingan syariah yang komprehensif sebagai bagian integral dari persiapan dan pendampingan pernikahan di Indonesia.]]>
<![CDATA[PERLINDUNGAN HUKUM PEKERJA KESEHATAN: ANALISIS EKONOMI TERHADAP KESEJAHTERAAN DAN KINERJA ]]>
<![CDATA[Vinanda Langgeng Kencana]]>;
<![CDATA[Rina Arum Prastyanti]]>;
<![CDATA[Sari Yudianti Suwardji]]>
<![CDATA[ Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn ]]>
Publisher : <![CDATA[Universitas Duta Bangsa Surakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This article discusses legal protection for healthcare workers as a fundamental aspect in ensuring the continuity and effectiveness of the healthcare system in Indonesia. This study aims to analyze the forms of legal protection provided to medical personnel and their impact on their welfare and performance using a legal economic analysis approach. The results of the study show that although there are a number of regulations governing the rights and obligations of healthcare workers, their implementation in the field is still not optimal. Legal uncertainty, unequal protection, and a lack of legal assistance have a direct impact on the psychological well-being and job stability of medical personnel. Additionally, weak legal protection also negatively affects productivity, loyalty, and the efficiency of healthcare services. Therefore, legal protection should be viewed as a strategic investment capable of enhancing the performance of medical personnel and strengthening the national healthcare system as a whole. This study recommends the need for a reformulation of legal policies and the strengthening of protective mechanisms that are more concrete and oriented toward justice and efficiency. ]]>
<![CDATA[HUKUM KESEHATAN DAN AKSES KE OBAT: TINJAUAN EKONOMI TERHADAP HAK PASIEN ]]>
<![CDATA[Riyan Ardiansyah]]>;
<![CDATA[Aryono]]>;
<![CDATA[Juliasti Kinasih Lisa Mutia Sari]]>
<![CDATA[ Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn ]]>
Publisher : <![CDATA[Universitas Duta Bangsa Surakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This article discusses the relationship between health law and access to medicines from an economic perspective, with a primary focus on protecting patients' rights in Indonesia. Although the right to health is guaranteed in the constitution and various regulations, its implementation still faces serious challenges due to distribution inequalities, high medicine prices, and weak oversight of the pharmaceutical industry. Market mechanisms that dominate the medicine sector often conflict with principles of justice and humanity, making medicines a commodity that is difficult for low-income communities to access. Government policies such as the e-catalog system and National Health Insurance have been implemented to address this issue, but they have not yet been able to fully guarantee the availability and affordability of medicines in a equitable manner. Therefore, a legal strategy that is more oriented toward economic justice is needed, including strengthening regulations, monitoring distribution, developing national drug production, and actively involving the community in oversight. This study concludes that the law must serve as a state instrument that is not only normative but also solution-oriented, fair, and aligned with the health needs of all citizens. ]]>
<![CDATA[REGULASI PEMBIAYAAN KESEHATAN: DAMPAK EKONOMI TERHADAP KUALITAS LAYANAN MEDIS ]]>
<![CDATA[Violla Evarista]]>;
<![CDATA[Singgih Purnomo]]>;
<![CDATA[Andhika Rahmadi Putra]]>
<![CDATA[ Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn ]]>
Publisher : <![CDATA[Universitas Duta Bangsa Surakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This article discusses health financing regulations as an important foundation in determining the quality of medical services in Indonesia, especially amid economic challenges and regional disparities in access. This study aims to analyze in depth the impact of financing regulations on the quality of health services using a descriptive qualitative approach. The findings indicate that the effectiveness of regulations remains limited in ensuring equitable access, efficient allocation of funds, and operational sustainability of healthcare facilities, especially in remote areas. Delays in fund disbursement, weak financial management at the local level, and insufficient oversight are the main obstacles to policy implementation. Additionally, an unstable financing system imposes additional burdens on medical staff and lowers service standards. Therefore, improvement strategies should focus on strengthening financial information systems, harmonizing central and local policies, and implementing performance incentives that encourage service quality improvement. Through comprehensive and collaborative improvements, health financing regulations can become an effective tool in achieving fair, quality, and sustainable medical services. ]]>
<![CDATA[TANGGUNG JAWAB HUKUM TENAGA PERAWAT TERHADAP MALPRAKTIK KEPERAWATAN, DENGAN FOKUS PADA STUDI KASUS DI RUMAH SAKIT WATES HUSADA ]]>
<![CDATA[kristanto setyo nugroho]]>;
<![CDATA[Zainal Mustofa]]>;
<![CDATA[Finici Dhanur Aran]]>
<![CDATA[ Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn ]]>
Publisher : <![CDATA[Universitas Duta Bangsa Surakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Nurses are at the forefront of the health care system and play a strategic role in ensuring the safety and quality of life of patients. However, in practice, nurses often face legal risks due to allegations of malpractice that occur due to negligence, exceeding authority, or non-compliance of actions with standard operating procedures. This study aims to analyze the form of legal responsibility of nurses for malpractice cases and evaluate the application of positive law in the context of health services in Indonesia, especially through a case study at Wates Husada Hospital. The method used is a normative legal approach with juridical analysis of legislation, legal doctrine, and related decisions. The results showed that the legal responsibilities of nurses include criminal, civil, and disciplinary aspects, the implementation of which still faces challenges in terms of legal understanding, medical documentation systems, and internal supervision mechanisms. This study emphasizes the importance of legal briefing for nurses, strengthening professional ethics, and reforming the risk management system in hospitals to create professional, safe, and lawful nursing practices]]>
<![CDATA[Lebih dari Sekadar Aturan: Kontribusi Persepsi Tarif Pajak Terhadap Kepatuhan ]]>
<![CDATA[Dhiva Ismi Fauziah]]>;
<![CDATA[Antin Okfitasari]]>;
<![CDATA[Ety Meikhati]]>
<![CDATA[ Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn ]]>
Publisher : <![CDATA[Universitas Duta Bangsa Surakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study examines the impact of government regulations and perceived tax rates on taxpayer compliance levels in Surakarta. Through a quantitative survey of 100 individual and corporate taxpayers at the Surakarta Tax Office (KPP Pratama), data were analyzed using multiple linear regression. The findings indicate that both factors have a significant positive effect. However, perceived tax rates (?=0.587) were found to have a stronger impact than government regulations (?=0.229) in driving compliance. This implies that taxpayers' subjective assessments of the fairness of rates are a stronger driver of compliance. The practical implication is that tax authorities need to prioritize building positive perceptions through transparency and fairness, in addition to enforcing clear and consistent regulations, to improve taxpayer compliance.]]>
