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KEABSAHAN SMART CONTRACT BERDASARKAN UNCITRAL MODEL LAW ON ELECTRONIC COMMERCE (Studi Komparatif Ketentuan Hukum di Indonesia dan Singapura) Afina Azzahra
Kumpulan Jurnal Mahasiswa Fakultas Hukum Sarjana Ilmu Hukum, Januari 2023
Publisher : Kumpulan Jurnal Mahasiswa Fakultas Hukum

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Abstract

Afina Azzahra, Patricia Audrey, Hikmatul Ula Fakultas Hukum Universitas Brawijaya Jl. MT. Haryono No. 169 Malang e-mail: afinaazzahra@student.ub.ac.id ABSTRAK Penelitian ini mengkaji mengenai keabsahan penggunaan smart contract dalam transaksi perdagangan elektronik (e-commerce) yang mana peneliti mengangkat UNCITRAL Model Law on Electronic Commerce sebagai sumber hukum utama penelitian dan acuan isu hukum kekaburan validitas karakteristik self-executing dalam Article 11. Akan tetapi, UNCITRAL Model Law on Electronic Commerce sebagai soft law memberikan kebebasan bagi negara untuk memberlakukan undang-undang sendiri mengenai keabsahan smart contract. Mengambil dari dua contoh negara, yaitu Indonesia dan Singapura, peneliti melakukan studi komparatif mengenai ketentuan kontrak elektronik pada Undang-Undang Nomor 11 Tahun 2008 jo. Undang-Undang Nomor 19 Tahun 2016 tentang Informasi dan Transaksi Elektronik dan Peraturan Pemerintah Nomor 80 Tahun 2019 tentang Perdagangan Melalui Sistem Elektronik dan membandingkannya dengan Electronic Transactions Act 2010. Dengan menggunakan metode penelitian yuridis normatif serta pendekatan perbandingan norma, perundang-undangan, dan konseptual, penulis mengumpulkan data yang kemudian menggunakan Teknik penafsiran interpretasi gramatikal dan sistematis untuk memecahkan isu hukum. Dari hasil penelitian, penulis memperoleh jawaban yaitu solusi identifikasi ketidakjelasan pengakuan validitas karakteristik self-executing smart contract dalam Article 11 UNCITRAL Model Law on Electronic Commerce dapat terjawab apabila adanya paragraf baru yang mengakui validitasnya. Akan tetapi, para pihak yang menggunakan smart contract dalam transaksi e-commerce dapat merujuk kepada hukum nasional apabila para pihak menggunakannya dalam cakupan nasional. Sedangkan, apabila smart contract digunakan dalam transaksi lintas batas, maka suatu klausula choice of law dan choice of jurisdiction wajib dibubuhkan bersama dengan smart contract. Kata Kunci: Smart Contract, E-commerce, Blockchain, UU ITE, PP PMSE, Electronic Transactions Act 2010, UNCITRAL Model Law on Electronic Commerce, Singapura, Indonesia ABSTRACT This research studies the validity of the use of a smart contract in an electronic commerce transaction (e-commerce) based on UNCITRAL Model Law on Electronic Commerce as the main legal source of the research to find out more about the vagueness of validity of a self-executing characteristic in Article 11. However, UNCITRAL Model Law on e-commerce as a soft law gives the authority to states to set their own laws concerning smart contracts. With the comparison between Indonesia and Singapore, this research compared the provisions regarding e-contracts as in Law Number 11 of 2008 in conjunction with Law Number 19 of 2016 concerning Electronic Information and Transactions and Government Regulation Number 80 of 2019 concerning Electronic System-based Trade and Electronic Transactions Act 2010. With normative juridical methods, and normative, statutory, and conceptual approaches, this research collected data based on grammatical and systematic interpretations to solve the issue. The research results have found that there should be a new paragraph in Article 11 of the UNCITRAL Model Law on Electronic Commerce to recognize the validity of self-executing characteristics in a smart contract. Those using a smart contract, however, can refer to national laws within a national scope, while the use at the international level requires the parties concerned to refer to the choice of law and choice of jurisdiction for a smart contract. Keywords: Smart Contract, E-commerce, Blockchain, UU ITE, PP PMSE, Electronic Transactions Act 2010, UNCITRAL Model Law on Electronic Commerce, Singapore, Indonesia
Pengaruh Penilaian Terhadap Audit Quality: Insentif Kerja, Pengalaman Auditor Dan Kompleksitas Tugas Nabila Imanina Fahira; Cris Kuntad; Afina Azzahra
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2024): Mei : JUREKSI (Journal of Islamic Economics and Finance)
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i2.1158

Abstract

The aim of this research is to examine the factors that influence intensive assessment, auditor experience and task complexity on audit quality. This research aims to analyze the influence of intensive assessment, auditor experience, and task complexity on audit quality. This research uses quantitative methods with multiple linear regression techniques. Research data was obtained from 100 auditors working at KAP in Indonesia. The research results show that intensive assessment, auditor experience, and task complexity have a significant influence on audit quality. Intensive assessment and auditor experience have a positive influence on audit quality, while task complexity has a negative influence on audit quality.
ANALISIS RASIO KEUANGAN ORGANISASI PENGELOLA ZAKAT (BAZNAS) Afina Azzahra; Darma Sari; Dea Angraeni; Ersi Sisdianto
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 2 (2024): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i2.1196

Abstract

This study is targeted at analyzing and observing the financial performance of BAZNAS/National Amil Zakat Agency in Lampung from 2021-2023. This study uses efficiency, activity, development and amil fund ratios that are in line with the BAZNAS study. This study has quantitative data from BAZNAS Lampung financial data from 2021-2023. To collect data, we use documentation & observation using quantitative descriptive methods. Through the activity ratio analysis, it shows that the results are quite optimal, and BAZNAS is classified as good for storing and distributing Infaq, Zakat & Alms (ZIS) funds. The efficient ratio shows relatively optimal results even though the ratio of operating costs to mil rights and to the number of ammil rights is not optimal, but the ratio of storage, human resources and capital funds can be called optimal. Also the amil fund is classified as good. However, the development ratio shows results that are not optimal, whereas the development ratio of distribution and collection shows results that are not yet good.