International Journal Reglement & Society (IJRS)
International Journal Reglement & Society (IJRS) published by BUNDA MEDIA GRUP, is to disseminate information on scientific papers to academics and practitioners who are interested in the field of Law and Social Affairs to accept articles written in English. The determination of the articles to be published is done through a blind review process by the editorial team by taking into account aspects, including: meeting the standard requirements for scientific journal publication and article contributions, which includes articles on the scientific research field of Law Sciences, includes the results of scientific research and reviews on selected disciplines within several branches of legal studies (sociology of law, history of law, comparative law, private law, criminal law, procedural law, economic and business law, constitutional law, administrative law, international law, etc). The editor is responsible for providing a constructive review of the articles to be published and (if deemed necessary) and conveying the evaluation results of the article to the author. Articles that are proposed to be published in the journal are recommended to follow the guidelines for writing articles made by the Editor. International Journal Reglement & Society (IJRS) published three times a year in January, May and September. E-ISSN: 2745-8350
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<![CDATA[Empirical Study Of The Effect Of The Audit Committee Characteristics On Fraudulent Financial Reporting ]]>
<![CDATA[Jadongan Sijabat]]>;
<![CDATA[Renata A Tamba]]>
<![CDATA[ International Journal Reglement & Society (IJRS) Vol 2, No 3 (2021): September-December ]]>
Publisher : <![CDATA[International Journal Reglement & Society (IJRS) ]]>
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DOI: 10.55357/ijrs.v2i3.138
<![CDATA[The purpose of this study was to examine the characteristics of the audit committee on fraudulent financial reporting. The characteristic variables of the audit committee studied were: the number of independent audit committees, the financial expertise of the audit committee, the frequency of audit committee meetings, and the tenure of the audit committee. The number of independent audit committees is proxied by the percentage of independent audit committees to the number of audit committee members. The financial expertise of the audit committee is proxied by the percentage of the number of audit committee experts in finance and accounting to the number of audit committee members. The frequency of audit committee meetings is measured by counting the number of meetings held in one period (one year). The tenure of the audit committee is proxied by the percentage of the audit committee serving for two consecutive terms. Fraudulent financial reporting is proxied by a calculation called the F-Score (Fraud Score). The population of this study are banking sector service companies listed on the Indonesia Stock Exchange in 2016-2019. The sample of this study was 28 companies with 4 years of observation so that the data was 112. The data analysis method used was logistic regression with SPSS version 22. The results of this study indicate that the financial expertise of the audit committee, the frequency of audit committee meetings, and the tenure of the audit committee have a negative effect on fraudulent financial reporting, while the number of independent audit committees has no effect on reducing fraudulent financial reporting.]]>
<![CDATA[The Function of the Delimitation Contradictory Principle in the Settlement of Land Plot Boundary Disputes ]]>
<![CDATA[Rahmat Ramadhani]]>;
<![CDATA[Ummi Salamah Lubis]]>
<![CDATA[ International Journal Reglement & Society (IJRS) Vol 2, No 3 (2021): September-December ]]>
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DOI: 10.55357/ijrs.v2i3.142
<![CDATA[Placement of boundaries is necessary to avoid boundary disputes between landowners. The installation of land boundary markings by the owner with the approval of the boundary neighbors witnessed by village officials or authorized officials is called the delimitation contradiction principle. This principle is evidenced by an affidavit of approval which is signed directly by the land owner and adjacent land owner and witnesses who are present in the form of village officials. The principle of contradictory delimitation is a very basic thing that must be done by the owners, this is the main and very important condition for the land to be registered at the land office. Although land registration and the principles in land registration have been regulated in such a way and there is a legal basis governing these provisions, there are still many people who do not care, causing a problem, one of which often occurs in the field, namely the lost land boundary because the owner does not care. maintain and maintain these boundaries properly so that at the time of measurement by the land surveying officer, new land boundaries are installed and do not present bordering neighbors so that errors can occur in determining land boundaries. The problem that often arises is that neighboring neighbors underestimate their presence, consider measurements to be unimportant for certain reasons and because this can lead to disputes with other owners seizing land boundaries and there is no agreement between the parties in determining land boundaries. This indicates that the delimitation contradiction principle is not fulfilled. The procedure used to collect data in this study is in the form of documentation, namely the guidelines used in the form of notes or quotes, searching for legal literature, books and others related to the identification of problems in this study both offline and online. Analysis of legal materials is carried out using the content analysis method which is carried out by describing the material of legal events or legal products in detail in order to facilitate interpretation in the discussion. Basically the application of the delimitation contradiction principle is the presence of the parties concerned, namely the land registration applicant and the parties directly adjacent to the land boundary measurement and mapping carried out by the Land Office. has not been carried out, it is also possible that all of the parties concerned came but at the time of the measurement there was a dispute of opinion regarding the results of the measurement and mapping of land boundaries that was carried out, the application of the Delimitation Contradictory principle had also not been implemented.]]>
<![CDATA[The Legal Strength of the Deed of Power to Sell as the Basis for Transfer of Land Rights ]]>
<![CDATA[Taufik Hidayat Lubis]]>;
<![CDATA[Rahmat Ramadhani]]>
<![CDATA[ International Journal Reglement & Society (IJRS) Vol 2, No 3 (2021): September-December ]]>
Publisher : <![CDATA[International Journal Reglement & Society (IJRS) ]]>
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DOI: 10.55357/ijrs.v2i3.143
<![CDATA[In practice, the granting of a power of attorney to sell as above has caused the power to sell to be used as the basis for the process of making an AJB behind the name and at the same time being used as a registration tool for the transfer of land rights at the Land Office where the land is located. Meanwhile, the power of attorney to sell is accompanied by a statement from a notary that explains that the deed of power of attorney to sell is not an absolute power of attorney prohibited by law or that land and buildings as objects in the deed of power of attorney to sell have been paid in full. The procedure used to collect data in this study is in the form of documentation, namely the guidelines used in the form of notes or quotes, searching for legal literature, books and others related to the identification of problems in this study both offline and online. Analysis of legal materials is carried out using the content analysis method which is carried out by describing the material of legal events or legal products in detail in order to facilitate interpretation in the discussion. The granting of power of attorney is specifically regulated in Chapter XVI, book III of the Civil Code where Article 1792 states: "The grant of power of attorney is an agreement that contains the granting of power to another person who accepts it to carry out something on behalf of the person giving the power of attorney". Furthermore, Article 1793 of the Civil Code states: "Power can be given and received by a general deed, by a letter under the hand even by a letter or by word of mouth. The acceptance of a power of attorney can also occur secretly and is concluded from the exercise of that power by the authorized person. The process of transferring land rights based on the Selling Power of Attorney has a strong legal basis because there are no legal rules that are violated as argued and proven above. So it is correct to say that the Deed of Authorization to Sell has transitional power as well as in the process of transferring land rights through the Deed of Sale and Purchase, as long as no rules are violated in the transition process. The legal protection provided by PPJB is paid off and the power to sell to the buyer if the seller dies is very strong and perfect because of the evidentiary nature of PPJB and the power to sell made before a public official in this case a notary. This is a form of guarantee of legal certainty and as a form of legal protection for buyers who have paid the full price they have paid but have not been able to make AJB and reverse registration because one way or another there are conditions that have not been fulfilled]]>
<![CDATA[Legal Reconstruction Settlement Of Sharia Capital Market Disputes: Strengthening Regulatory Aspects To Provide Legal Certainability ]]>
<![CDATA[Habib Rasyidi Daulay]]>
<![CDATA[ International Journal Reglement & Society (IJRS) Vol 2, No 3 (2021): September-December ]]>
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DOI: 10.55357/ijrs.v2i3.145
<![CDATA[Regulations regarding the Islamic capital market follow the rules contained in Law 8/1995 concerning Capital Market, MUI DSN Fatwa Number 40 / IX / 2003, Bapepam and LK Regulations Number IX, A, 13, Number IX, A, 14, and Number ILKL. Of the several rules, none have clearly regulated the settlement of Islamic capital market disputes, either by litigation or non-litigation, which has resulted in a legal vacuum (leemten in het recht). The provisions for the settlement of sharia economic disputes, including the Islamic capital market disputes, are only found in Law 3/2006. Through quantitative research methods, this research seeks to harmonize the empty rules as well as to fill the legal gaps. The research concludes that the settlement of Islamic capital market disputes by litigation is resolved in religious courts, while non-litigation is resolved through BASYARNAS and / or as other civil disputes can also be resolved through alternative dispute resolution in accordance with Law 30/1999.]]>
<![CDATA[Intellectual Property Rights Protection Function in Resolving Copyright Disputes ]]>
<![CDATA[Rachmad Abduh]]>;
<![CDATA[Fajaruddin Fajaruddin]]>
<![CDATA[ International Journal Reglement & Society (IJRS) Vol 2, No 3 (2021): September-December ]]>
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DOI: 10.55357/ijrs.v2i3.154
<![CDATA[Copyright is the exclusive right of the creator or Copyright Holder to regulate the use of the results of casting certain ideas or information. Basically, copyright is the “right to copy a work”. Copyrights can also enable such holders to restrict unauthorized copying of creations from. In general too, copyright has a certain specified validity period. Based on the problems that often occur in copyright, there are mutual claims of creations that always appear at the Director General of Intellectual Property Rights, Menkum HAM, which ultimately in the Commercial Court, this is due to the absence of mandatory registration of works. Law Number 28 of 2014 explains "that copyright is an intellectual property in the field of art and literature that has a strategic role in supporting national development and promoting public welfare as mandated by the 1945 Constitution of the Republic of Indonesia. This research uses normative legal research with descriptive analytical research. Descriptive research was conducted to see the function of protecting intellectual property rights in resolving copyright disputesEmpirical data found in the field are then compared with legal norms in the form of Law Number 28 of 2014 concerning Copyrights. Government Regulation Number 16 of 2020 concerning the Registration of Works and Related Products. So that in the end it can be formulated the functioning of the Protection of Intellectual Property Rights in Resolving Copyright Disputes]]>
<![CDATA[Analysis Of Calculation And Withduction Of Pph Article 21 The Salary Of Civil Servants ]]>
<![CDATA[dahrani dahrani]]>
<![CDATA[ International Journal Reglement & Society (IJRS) Vol 2, No 3 (2021): September-December ]]>
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DOI: 10.55357/ijrs.v2i3.174
<![CDATA[Income Tax Article 21 is a tax on income in the form of salaries, wages, honorarium, allowances, and other payments received or obtained by domestic individual Taxpayers in connection with work or position, services and activities. The Forestry Service of North Sumatra Province carries out salary payments and also cuts Article 21 Income Tax for its employees. The purpose of this study was to analyze and evaluate the suitability of the calculation and withholding of Article 21 income tax carried out by the agency against the Taxation Law and also to determine the imposition of the PTKP tariff applied by the Forestry Service of North Sumatra Province. The approach used in this study uses a descriptive approach, data collection techniques used in the form of documentation and interview results. The data analysis technique used is to conduct a survey at the research site to obtain data and analyze the data to draw conclusions and compare the problem with theories to support the problem. The results of the research obtained at the Forestry Service of North Sumatra Province, namely in calculating and withholding Income Tax Article 21 still found errors in calculating employee PTKP rates, the Forestry Service did not use the actual employee status in calculating employee income taxes. As a result of this error, the calculation of PPh Article 21 resulted in a difference in payment and the reported tax was greater than the tax payable that should have been.]]>
<![CDATA[Status for Land Rights Ulayat After The Enactment of The Agrarian Constitution ]]>
<![CDATA[Abdul Hamid Usman]]>
<![CDATA[ International Journal Reglement & Society (IJRS) Vol 2, No 3 (2021): September-December ]]>
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DOI: 10.55357/ijrs.v2i3.190
<![CDATA[The right of ulayat is the right of the legal alliance to freely use lands that are still forests within its territory, for the benefit of the legal alliance itself and its members, or for the benefit of outsiders (immigrants, foreigners) but with its permission and always with the payment of recognition of recognition, in which the legal alliance continues to intervene, hard or not, also on the land that has been cultivated by people who are located in the environment of his territory.The right of ulayat as the right of indigenous peoples to land, recognized its position by uupa, as stated in Article 3, which stipulates that ulayat rights and similar rights of indigenous law communities can still be implemented by the indigenous law community concerned as long as the ulayat rights in reality still exist. Based on the discussion, it can be concluded that the status of the land of ulayat rights after the enactment of the Agrarian Basic Law is related to whether or not the ulayat rights themselves exist. Against the right of ulayat which in reality still exists, the status of the land of the ulayat rights is still as it was before the enactment of the Agrarian Principal Law, that is for the purposes of legal federation, for the purposes of members of the legal federation, and for non-members of the legal federation, the latter on condition of paying the recognition money. Against ulayat rights which in reality no longer exist, the status of land rights is changed to the purposes of the nation and the State, under the authority to govern by the State, in this case the Government of the Republic of Indonesia and is run by the Regional Government]]>
<![CDATA[Policy And Criminal Law Enforcement Against The Perpetrators S Of Corruption: “Reorientation Objective Of Condemnation” ]]>
<![CDATA[Hambali Yusuf]]>
<![CDATA[ International Journal Reglement & Society (IJRS) Vol 2, No 3 (2021): September-December ]]>
Publisher : <![CDATA[International Journal Reglement & Society (IJRS) ]]>
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DOI: 10.55357/ijrs.v2i3.191
<![CDATA[This article is a reorientation of the objectives of corruption condemnation.The problem that arises is the imprisonment election policy as the primary penalty which is not in line with the philosophy of criminal law objectives in the economic field.The criminal formulation policy is the most strategically determining the law enforcement policy by judge. The policy on the formulation of imprisonment in Corruption Law Act is at the most , both formulated in cumulative fines or mulative alternative fines penalties. The imprisonment have many weakness, some criticism comes from academic and international institutions.The effectiveness of imprisonment and fines is highly questionable. The objective of EAS needs to be reoriented, which is from the condemnation retaliation objective of imprisonment to the returning the State losses by fines penalty, namely by optimizing fines penalty.In addition there are two fundamental reasons, first, the philosophical issue, that the objective of the imprisonment should provide a justice sense for all the parties, which in turn away from justice sense. econdly, a theoretical problem is found, where the theories of imprisonment cannot explain the benefits of imprisonment both for the convicted, for the victim, and for the society. There are two conclusions, that the imprisonment policy is not effective in achieving the objective of corruption condemnation to protect the State's financial losses from corruption .The sentencing of both imprisonment and fines for the perpetrators are still very low and do not represent criminal sanctions as an extraordinary crimes.]]>
<![CDATA[Mechanism of Appointment of DPRD Chair according to National Law Perspective ]]>
<![CDATA[Zainuddin Zainuddin]]>
<![CDATA[ International Journal Reglement & Society (IJRS) Vol 2, No 3 (2021): September-December ]]>
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DOI: 10.55357/ijrs.v2i3.199
<![CDATA[Democracy in the life of the state, one of which is reflected in the existence and implementation of elections. Elections are a manifestation of sovereignty held by the people. Elections held in Indonesia aim to be a means of democracy, maintain the establishment of the Unitary State of the Republic of Indonesia (NKRI), realize national goals, elect members of the legislature, elect the president and vice president. Legislative members who are elected through elections are representatives of the people in the legislature. This means that members of the legislature are representatives of the people who vote. They as representatives must have the ability or obligation to speak and act on behalf of a larger group being represented. Elections to elect representatives of the people are called legislative elections which are held to elect members of the People's Representative Council (DPR), Regional Representatives Council (DPD), and Regional People's Representative Council (DPRD). Based on Article 18 paragraph (3) of the 1945 Constitution, it is stated that provincial, district, and city regional governments have Regional People's Representative Councils whose members are elected through general elections. In a democratic country, the existence of the People's Representative Council (hereinafter abbreviated as DPR) and the Regional People's Representative Council (hereinafter abbreviated as DPRD) is a must. DPRD is a regional people's representative institution that carries out regional government functions as an equal partner to regional governments. In the structure of regional government, DPRD is located at two levels, namely at the provincial level called the Provincial DPRD and at the regency/city level it is called the Regency/Municipal DPRD. Members of the DPRD are directly elected to occupy/serve legislative positions within one period (five years). based on procedures, the purpose of this research is to find out the process of changing the leadership of the DPRD and the process of appointing the chairman of the DPRD according to the perspective of national law. In article 327 paragraphs 2 and 3 it is emphasized that in essence it is stated that the leadership of the DPRD and the chairman of the DPRD comes from the number of political parties that are counted as getting the first most seats in the Provincial DPRD, so that this also causes several pros and cons, for example taken from the example in 2015 members The East Nusa Tenggara DPRD conducted a judicial review to the Constitutional Court because they felt that their constitutional rights had been violated by the enactment of the a quo article. The Petitioner explained that the process of filling out and appointing the DPRD's equipment had eliminated his constitutional rights, then he said that as a result of this provision, the Petitioner had lost the opportunity to participate in the process of selecting the DPR's apparatus]]>
<![CDATA[The Existence of a Halal Product Assurance Organizing Body in Organizing Halal Assurance ]]>
<![CDATA[Farid Wajdi]]>
<![CDATA[ International Journal Reglement & Society (IJRS) Vol 2, No 3 (2021): September-December ]]>
Publisher : <![CDATA[International Journal Reglement & Society (IJRS) ]]>
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DOI: 10.55357/ijrs.v2i3.202
<![CDATA[The problem has not been applied to the principles of sustainability, justice, legal certainty, accountability, openness, effectiveness and efficiency, and professionalism must all be considered in providing guarantees of Halal Products. Theimplementation of Halal Product Guarantee aims to provide comfort, security, security, and certainty of the availability of Halal Products for the general public when consuming and using products, as well as increasing added value for Businesses that produce and sell Halal Products. The government is responsible for organizing halal product guarantees, implemented by BPJPH, to provide excellent service to the public. The research method used in this research is normative juridical. The results showed that the philosophy of bpjph was formed to carry out the implementation of halal product guarantees, so that BPJPH is responsible to the Minister of Religious Affairs. Comparison with the United States, Malaysia, and Thailand that LPH in america is held through a private organization or legal entity that does not have the slightest affiliation with the government. Generally there are several institutions / organizations that issue halal certificates (HalalCertifier Bodies)in acountry. LPH in Malaysia is a Halal Axis Division under the Malaysian Department of Islamic Progress (JAKIM). JAKIM is an official government body and its performance follows the rules of the Government of Malaysia. LPH in Thailand is the Central Islamic Committee of Thailand (CICOT) and the Islamic Committee of Province.]]>
