Shela Fazri, Sri Wahyu Lelly Hana Setyanti, Dewi Prihatini

Abstract:

Financial reporting based on accrual should be implemented by all government entities by 2015 based on Government Regulation No. 71 of 2010. The strategy of change management, the development of organizational culture and employee competence is needed in improving the SAP (Standar Akuntansi Pemerintahan: Government Accounting Standards) implementation based on accrual on Government Regulation Number 71 of 2010. The purpose of this research is to analyze the effect of change management on employee competence, organizational culture influence to employee competence, influence of change management toward accrual-based SAP implementation, organizational culture influence to accrual-based SAP application and employee competence influence to accrual based SAP application. This research is an explanatory research by testing hypothesis and analysis technique used Structural Equation Modeling (SEM) method through AMOS program. The results show that the management of change and organizational culture has no effect on employee competence and the accrual-based SAP implementation. However, employee competence has a significant and positive effect on the accrual-based SAP implementation.

Keywords: organizational culture, employee competence, management of change, accrual based government accounting standards

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Aditya Rahadian Rahman, Salim HS,  Lalu Wira Priasuhartana

Abstract:

Notary who can make a cooperative deed must first be appointed to Notary Deed Co-operators by the minister so that the deed can be accepted as a cooperative document. The Minister gives authority to NPAK specifically to make a cooperative deed. This is deemed to be contrary to the Notary Public Law because it is considered to eliminate the authority to make a deed of all deeds and agreements set out in the Act. The problem in this research is how actually the position of Notary Deed Co-operative in making cooperative deed.

Keywords:  authority, notary, cooperative deed

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Angga Asmara Putra, Dr. H. Lalu Sabardi, SH., MS,  Dr. Aris Munandar, SH.

Abstract:

The purpose of this study is to understand and analyze the factors that led to the implementation of registration of the transfer of land rights before the deceased died and the legal implications that arise on the implementation of registration of transfer of land rights before the heirs died. This study is qualified as an empirical legal research that departs from the conflict of norms. The methods used are sociolegal approach, statute approach, and Conceptual approach. The source of legal material of this research is obtained from primary, secondary and tertiary law material, with the technique of collecting legal material by collecting data and analysis result to get information which must be concluded by law with qualitative descriptive analysis. The results of this study show that First. Lack of public knowledge about agrarian law and inheritance law. Second. The general public is not aware of the importance of land title certificates. Third, the lack of public awareness will soon register the land that is obtained from the heirs. Four, Many people are afraid to register their land due to the high cost of obtaining land certificates. Clearly Government Regulation No. 24/1997 does not stipulate fines and sanctions for delays in the registration of the transfer of land rights because inheritance, even in Article 61 paragraph (3) stated that: “For registration of transfer of rights due to inheritance filed within 6 ) months from the date of death of the testator, no registration fee shall be charged”.

Keywords:  registration, transfer of land rights, inheritance

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Rizkan Hasimi, Dr. H. Sudiarto, SH., MH, Dr. L. Wira Pria Suhartana, SH.,MH.

Abstract:

The objective of this research is to analyze the legal basis of auction implementation in Indonesia and to analyze judge’s consideration in Decision Number 75 / Pdt.G / 2011 / PN.YK about auction object disputes. The type of research is the type of normative research by making field data as complementary data. By using the approach of the Statute Approach and Conceptual Approach. Result of research The legal basis of auction implementation in Indonesia is General Regulation such as: Book of Civil Law Law, RGB (Regulation of Law of Event for the Outside of Java and Madura) Stbl. 1927/227 Articles 206-228, RIB / HIR (Updated Registrations of Indonesia) Stbl. 1941/44 Article 195-208, Law Number 19 Year 1997 concerning Tax Collection under Forced Labor as amended by Law Number 19 Year 2000, Law Number 49 Prp Year 1960 concerning State Receivable Management Committee Articles 10 and 13 , Presidential Instruction Number 9 Year 1970 on Sale and or Transfer of Goods Owned / Controlled by State, Banking Act No. 10 of 1998, Law No. 4/1996 on the Deposit Rights, Law Number 42 Year 1999 concerning Fiduciary Security, Act Number 4 of 1998 concerning Bankruptcy. While the Special Rules include: Vendu Reglement (Regulation Auction) Stbl. 1941: 3 dated 1 April 1908, Vendu Instructie (Instruction Auction) Stbl. 1930: 84, Law Number 20 of 1997 on Non-Tax State Revenue dated May 23, 1997, Regulation of the Minister of Finance No. 118 / PMK.07 / 2005 concerning Hall No. 106 / PMK.06 / 2013. The judge’s consideration in Decision Number 75 / Pdt.G / 2011 / PN.YK on the auction of auction object on page 22 reads that, under Article 23 paragraph (2) the Decree of the Minister of Finance which determines the limit value is the seller, whereas M. Yahya Harahap , SH in his book Scope of Civil Code Execution Problem, p. 148 says “One aspect of the practice that determines the minimum price benchmark is the seller (creditor), otherwise holds to the formulation of article 9 of the first paragraph of the Auction Regulation (St. 1908 No. 189) that the authority to determine the value of the limit is the supervisor of the Auction Office. According to the provisions of Article 1 Paragraph (28) of Decree of the Minister of Finance No. 27 / PMK.06 / 2016 concerning the Auction implementation instructions (PMK PPL), the limit value is the minimum price of goods to be auctioned and stipulated by the Seller. As well as in the process, the value of the limit is determined by the salesperson assisted by a third party. This is an appropriate step so that it can better ensure the achievement of justice for the parties, especially the debtor party as the object of guarantee will be at auction.

Keywords:  limit value, auction

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M. Hanifan Hafzi, Prof. Dr. H. M. Galang Asmara, Dr. Kurniawan 

Abstract:

Notary is a public official authorized to make an authentic deed. Notary is prohibited from concurrent position according to the provisions of Article 17 UUJN. The village head can be interpreted as the leader of the village administration. Head of Village tasked to organize Village Government, implement Village Development, Village community development, and empowerment of village community. The purpose of this research is to know and understand the status of the deed in the notary position which has double position as Head of Village. The theory used is the theory of responsibility. This type of research is normative legal research. The approach method used is the Legislative Approach, Concept Approach. The types and sources of legal materials are primary legal materials, secondary legal materials, and tertiary legal materials. The technique of collecting legal materials is using documentary study both in relation to the existing Legislation Regulations and Documents. Analysed using Prescriptive analysis. Based on the results of this study that the status of the deed in a notary position that did double position as Head of Village resulted in the deed is made as a deed that has the power of proof as a deed under the hand, resulting in the occurrence of problems in the future because the status of the notary who runs a notary and a village head, in the oath of office his notary must obey the laws and conduct his office with a mandate, honest, thorough, independent and impartial.

Keywords:  concurrently positions, village head

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Muhammad Humarul Faruk, Prof. Dr. H. Zainal Asikin, Dr. Eduardus Bayo Sili

Abstract:

There are still many social media users like YouTube in the video with music content or a recycled version (cover) not licensed by the creator, thus harming the creator of his economic rights. This study aims to determine the protection of copyright to the creator of the song version of recycle (cover) on social media YouTube for commercial purposes. The theory used is the theory of legal protection. Music track recycling activities on social media such as YouTube can be said to infringe copyright if in the use of economic rights of the creator, the song covering agent is not licensed by the creator. The YouTube Content ID program prevents the illegal use of copyrights by YouTube users, as the implemented system is able to identify video content related to the use of material from the copyright owner. Then the copyright owner will take action in the form of granting the use permit or not. The permission granted by the creator through the Content ID program may be regarded as a license, even though the agreement is not made conventionally but made with an electronic contract. On the other hand, the sales of cover tracks on digital store platforms such as iTunes and spotify, it takes a license from the Collective Management Institution in order to protect the song copyright used in digital media can be implemented in full.

Keywords: copyright license, recycles version, YouTube

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Yetty Muryani, Amiruddin, Djumardin

Abstract:

This research is intended to examine and analyze the criteria of legal action. Notary in the making of deed which can be legally accountable (civil law, Criminal law or administrative law). This research is normative law research by using approach method. The results of this study are notaries as general officials responsible for the deed he made. Notary who in carrying out his position is proven to conduct tour, the full Notary shall be responsible by imposition of criminal sanction, civil penal sanction, and criminal sanction of imprisonment.

Keywords:  liability, notary

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Ni Putu Septi Yudani, Prof. Dr. Zainal Asikin, Dr. Kurniawan, SH., M.Hum

Abstract:

The arrangement of copyright license agreement has been regulated several times in Indonesia starting from Law Number 19 Year 2002 regarding Copyright, regarding the license contained in Article 47 whereas in Law Number 28 Year 2014 regarding Copyright, the license is contained in Article 83 And each further arrangement of licensing procedures and conditions is always set unclearly, firstly based on Article 47 Paragraph (4) of Law Number 19 Year 2002 on Copyright, its implementation has never been executed until the Act is replaced with the latest. Article 83 Paragraph (4) does have a follow-up rule, but until now the follow-up rule is not in accordance with what is mandated that it should be through Government Regulation but in fact regulated through Ministerial Regulation. The problem: 1) What is the arrangement of the Brazilian World Cup 2014 copyright license agreement in the review of Supreme Court Decision Number 843 k/Pdt.Sus.Hki/2017 dated 22 August 2017 ?, 2) What is the judge’s judgment in taking a verdict that reinforces the Verdict of Commercial Court of Surabaya, based on the results of the study, it was concluded that the 2014 World Cup Brazil Copier Rights License agreement in the review of Supreme Court Decision Number 843 k/Pdt.Sus.Hki/2017 dated 22 August 2017, has a fairly complicated basic arrangement because there is a turn of UUHC enactment. Judge Consideration of the Supreme Court of the Republic of Indonesia is not appropriate because it does not pay attention to Law Number 12 Year 2011 on the Establishment of Laws and Regulations especially Article 8 Paragraph (2).

Keywords: Copyright, License Agreement, Supreme Court Decision

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Tin Yuliani

Abstract:

This writing focuses on qardh contract as one of the contracts applied in sharia banking. In qardh financing, potential disputes between the borrower and the lender may be possible. From the normative point of view, the settlement of disputes in case of default is stipulated in Law Number 21 Year 2008 concerning Sharia Banking. The existence of Article 55 Paragraph (1) of the Sharia Banking Law stipulates that to grant the authority of the Religious Courts as a form of settlement of litigation disputes for the settlement of the first form, then a non-litigation settlement. In fact, in the settlement of disputes that should be done first is a non-litigation settlement in accordance with the principles of deliberation and justice. The Settlement of Default with the financing of al-Qardh contract to the customer which from the beginning has good intention, the sharia bank undertakes the restructuring efforts based on the financing contract, and if the restructuring effort does not bring the result, the syariah bank can execute the guarantee execution. In the absence of a guarantee, the dispute shall be settled through the National Sharia Arbitration Board or litigation, or voluntary efforts may be made to the customer to hand over the collateral.

Keywords: default disputes,  al-qardh, sharia banking

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