Archive for month: June, 2024

The aim of this research is to determine the feasibility of developing a teaching module for contextual disaster mitigation material in East Java and to determine students’ responses to the development of a teaching module for contextual disaster mitigation in East Java. The research method uses the four D (4D) design stages, namely, define, design, develop, and disseminate. Data were collected using a questionnaire on a Likert scale to determine the feasibility of the teaching module and students’ responses to the teaching module’s introduction. The results of the questionnaire processing showed that the East Java contextual disaster mitigation teaching module that had been developed received 84% feasibility from experts, so it was considered very suitable for application in learning. In the response aspect, students answered that 68% strongly agreed if the East Java contextual disaster mitigation teaching module was applied in Social Sciences learning.

Understanding this legality is very important for MSME players. It can also provide confidence to customers, business partners, and investors that the MSME business is run with integrity and in accordance with established standards. The development of information technology in the era of globalisation has caused the world to become free and caused various social dynamics to occur directly, continuously and quickly, so that the life lived by humans feels easier, as well as freedom in making choices in life. What is currently growing rapidly is the occurrence of transactions and buying and selling agreements that do not require direct face-to-face contact, but can be done through the world of information technology connected to the internet network.

Through the internet, communities that specialise in trading certain goods are now starting to grow. Business people are now starting to join sites that accommodate their communities. These sites require users to become members first, but some do not. As an online shop that offers goods to be traded via the internet (Ecommerce).

This research will examine the implementation of Policy Perkasal Number 38 of 2021 regarding the Admission of Cadets at the Indonesian Navy Academy (Akademi TNI AL) from a gender perspective. It will also explore the challenges faced in the implementation and efforts to overcome these challenges within the framework of Policy Perkasal Number 38 of 2021. The research will focus on the selection process of male and female cadets according to the mentioned policy.

The research methodology employed in this study is descriptive qualitative research. Data collection methods include interviews, observations, and literature reviews. The theoretical framework used in this research is the policy implementation theory according to Mazmanian and Paul A. Sabatier.

The findings of the research indicate that the implementation of this policy has not yet achieved gender equality and justice. Technical constraints and societal views that do not support equality remain significant challenges. The policy lacks clear objectives to prevent gender discrimination. Socio-economic conditions in Indonesia also influence the acceptance of male and female cadets. Factors affecting policy implementation involve ambiguity in gender-based quotas, lack of socialization, limited involvement of female soldiers in structural positions, high aspirations to enter non-military higher education institutions, decreasing interest in becoming civil servants, minimal facilities, heavy curriculum burdens, and a shortage of human resources.

Recommendations include establishing clear gender-based admission quotas, intensifying socialization efforts related to Policy Perkasal Number 38 of 2021, increasing the involvement of female soldiers in structural positions, adjusting the military education concept to the social context of women, and improving training facilities for prospective Indonesian Navy soldiers.

The FSA is tasked with ensuring that by implementing IFRS, companies are expected to prepare financial statements that reflect relevant, reliable information and allow stakeholders to make better decisions. IFRS covers various aspects of accounting, including recognition, measurement, presentation and disclosure of financial information. These standards provide guidance on how certain business transactions should be recognized in the financial statements, how to measure the value of assets and liabilities, and how to present the information in a clear and structured manner. The type of research is normative, with a statutory approach, conceptual approach and comparative approach. The results show that OJK does not conduct financial reporting in accordance with International Financial Reporting Standards (IFRS), so OJK must improve its financial reporting. The conclusion of this research is that OJK needs to improve the transparency, accountability, and quality of its financial reporting to ensure the fulfillment of obligations to the public and authorities with the Indonesian Financial Services Authority (OJK) can take some valuable lessons from the advantages possessed by the Japanese Financial Services Agency (FSA) in various aspects of financial sector cooperation and supervision.

Financial crime refers to all illegal actions carried out by individuals or groups with the aim of obtaining financial gain. In facing this challenge, it is important for policy makers and legal practitioners to continue to carry out in-depth reviews of the authority to investigate financial crime. This research aims to examine the authority in investigating financial crime after the Constitutional Court Decision Number 59/PUU-XXI/2023 through a comparison between Indonesia, Australia, Japan and Germany. The method used in this research uses a conceptual approach and a comparative approach with normative research types. The research results show that the authority to investigate financial crime after the Constitutional Court decision Number 59/PUU-XXI/2023 has experienced significant changes in Indonesia. In Indonesia, the Constitutional Court decision Number 59/PUU-XXI/2023 regulates that investigators must be under the control and supervision of the National Police. This decision confirms the position of the National Police as an institution that has the authority to supervise and control the financial crime investigation process. This is expected to increase effectiveness and efficiency in law enforcement in the financial sector, as well as ensuring that the investigation process is carried out in a transparent and accountable manner. In comparison, in Australia, financial crime investigative powers are managed by several agencies, including the Australian Federal Police (AFP) and the Australian Securities and Investments Commission (ASIC). Japan has a Financial Services Agency (FSA) and a National Police Agency (NPA) which coordinate the investigation of financial crimes. Meanwhile, in Germany, the authority to investigate financial crimes falls under the Bundeskriminalamt (BKA) and financial supervisory institutions such as BaFin. This comparison shows that each country has a different approach in regulating the authority to investigate financial crime. In Indonesia, the confirmation of control and supervision by the National Police is expected to increase cooperation between law enforcement agencies and strengthen efforts to eradicate financial crime.