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INDEXED PUBLICATIONS15
CROSSREF CITATIONS33
CROSSREF · CITED PUBLICATIONS60.0%
CROSSREF · MEAN CITATIONS2.2

Crossref citation coverage: 15 / 15 publications (100.0%). Latest observation: 21 Oct 2026, 07:22 UTC. Means and percentages use records with known counts.

Research collection

15 publications

JOURNAL ARTICLE

Extinguishment and Revocation of Abandoned Land Rights under Indonesia’s Government Regulation No. 48/2025: A Land-law Perspective

B.F. Sihombing

International Journal of Business Ecosystem & Strategy · 2026

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This study aims to examine and investigate the controversy surrounding the extinguishment and revocation of rights to abandoned land under Indonesia’s Government Regulation No. 48/2025, viewed from the perspective of Indonesian land law. The research employs a literature review methodology, encompassing relevant legislation and academic literature. The findings indicate that the provisions regarding the extinguishment and revocation of rights to abandoned land in Indonesia’s Government Regulation No. 48/2025 grant the state broad authority to extinguish and revoke such rights and transfer them to the Land Bank and the State Land Reserve. These actions are carried out without guarantees of due legal process or the provision of compensation to the former rights holders. This approach is considered highly controversial and inconsistent with prevailing legal norms in Indonesia. Hence, the study’s findings are expected to serve as a foundation for the government to adopt an integrated legal approach in addressing the issue of abandoned land in Indonesia, thereby ensuring consistency of authority and legal certainty. In this regard, the government needs to revise Indonesia’s Government Regulation No. 48/2025 specifically concerning the termination and revocation of rights to land categorized as abandoned while considering approaches adopted in other ASEAN countries. Ultimately, this research is expected to make a valuable contribution to the literature on land governance, property rights, and land regulatory policy in Indonesia.

DOI 10.36096/ijbes.v8i5.16080 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Can Accounting Flexibility Increase or Decrease Earnings Quality?

Indah Masri

International Journal of Finance & Banking Studies · 2025

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This study looks at the effect of accounting flexibility on earnings quality in public companies listed on the Indonesia Stock Exchange during the period 2016 to 2019. This study uses two models to measure earnings quality, namely ERC and earnings persistence. The results showed that accounting flexibility, namely the limitations of companies to carry out accrual earnings management, can reduce earnings quality, as shown by the abnormal accrual model which shows a significant positive coefficient direction, and for the ERC model and earnings persistence which shows a negative and significant coefficient direction. The higher the level of accrual earnings management up to a certain limit point, the more incentive company managers will have to increase accounting flexibility and switch to real earnings management (Xu and Yang, 2013; Masri, 2018). Theoretical contributions show that the higher the level of accrual earnings management up to a certain limit point, the more incentive company managers will have to increase accounting flexibility and switch to real earnings management (Xu and Yang, 2013; Masri, 2018; Purba, Surya, Joshi & Tiagy, 2023). The Implications of this research show that accounting flexibility is carried out when abnormal accruals reach the highest limit point reflected in accounting choices in net operating assets in the balance sheet, so in this case it results in a low level of earnings informativeness and earnings persistence. 

DOI 10.20525/ijfbs.v14i3.38021 Crossref citations1 OpenAlex citations
JOURNAL ARTICLE

The impact of the constitutional court decision number 168/PUU-XXI/2023 concerning law number 6 of 2023 on national investment growth in Indonesia

Adnan Hamid · Nina Silvana

International Journal of Business Ecosystem & Strategy · 2025

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The purpose of this study is to investigate the Constitutional Court Decision Number 168/PUU-XXI/2023 concerning Law Number 6 of 2023 and its impact on national investment growth in Indonesia. This Constitutional Court Decision was stipulated on October 31, 2024, in response to the request for a material review of Law Number 6 of 2023 concerning the Stipulation of Government Regulation instead of Law Number 2 of 2022 concerning Job Creation into a Law related to changes to provisions originally regulated in Law Number 13 of 2003 concerning Manpower and the 1945 Constitution of the Republic of Indonesia. This research methodology uses a doctrinal legal research approach that focuses on the law and involves analyzing legal rules found in primary sources. This document uses data from scientific contributions published in academic research databases. The findings of this study are that labor laws are expected to reflect the national legal commitment to maintaining harmony between industry needs and worker protection so that the benefits can be felt by all parties involved in employment relations in Indonesia. Thus, this Constitutional Court decision is expected to create fairer labor standards in the form of creating an employment ecosystem in Indonesia. This scientific contribution concludes that labor laws and regulations are expected to be able to increase national investment growth in Indonesia. This study is of interest to various stakeholders, legislators, companies, academics, and others to encourage national economic growth in general, and national investment growth in particular after the Constitutional Court Decision Number 168/PUU-XXI/2023.

DOI 10.36096/ijbes.v7i1.7370 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Transformation of the Satya Adhi Wicaksana Doctrine: A contemporary study of building the integrity of law enforcement officers in the Attorney General's office of the Republic of Indonesia

Hasbullah Hasbullah · Reda Manthovani · R. Narendra Jatna · Sandi Yudha Prayoga

International Journal of Business Ecosystem & Strategy · 2024

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This study aims to determine and examine the transformation of the Satya Adhi Wicaksana teachings (Loyalty based on honesty, both towards God Almighty, oneself and family and towards fellow human beings) to build the integrity of Adhyaksa personnel (prosecutors and administrative staff) at the Attorney General's Office of the Republic of Indonesia. The research method used is normative legal research with a qualitative descriptive analysis approach and primary and secondary data processing. The findings of this study are that the transformation of the Satya Adhi Wicaksana teachings is a very important guideline for every Adhyaksa personnel and aims to build the integrity of law enforcement officers at the Attorney General's Office of the Republic of Indonesia. Then the transformation of the Satya Adhi Wicaksana teachings which are associated with the Pancasila philosophy, is very relevant for higher legal education in Indonesia to produce law graduates who have integrity, competence and professionalism so that they can apply laws and regulations in Indonesia by the principles of the implementation of the state's law enforcement function. Furthermore, the transformation of the Satya Adhi Wicaksana doctrine is expected to foster public trust in prosecutors, increase the consistency and fairness of prosecution actions, and provide a basis for holding prosecutors accountable. Thus, this research is expected to provide a contribution of thought for the government, especially the Attorney General's Office of the Republic of Indonesia based on the 1945 Constitution of the Republic of Indonesia and the Pancasila philosophy.

DOI 10.36096/ijbes.v6i5.6920 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Democratic leadership in the Batak Tribe: lessons from Customary Law for modern governance

B.F. Sihombing

International Journal of Research in Business and Social Science · 2024

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The main aim of this research is to explore and analyse leadership in the very democratic Batak tribe in Indonesia from the perspective of Batak customary law. The research method used is normative juridical legal research with a qualitative descriptive analysis method approach and also uses an existing conceptual approach model on leadership to then generate new ideas. as well as processing primary data and secondary data. The findings of this study are that the leadership style resulting from Machiavelli's political philosophy tends to be expensive, and there is a political dowry. Then, leadership in the Trias Politics conception tends to manipulate and abuse power such as corruption, tyranny and dynastic power. As a result, gave birth to leaders who behave like immoral wolves, homo homini lupus. On the other hand, the leadership style of the Batak tribe from the perspective of Batak customary law tends to mean maintaining harmony, which is a noble cultural value in terms of organizational leadership related to social relations, a well-organized organization and power distributed evenly. Thus, it is hoped that this study will be useful for the government, legislators and other stakeholders to use as an idea and reference approach in making efforts to choose a harajaon leadership based on dalihan natolu, which is a medium that contains objective legal principles based on kinship, brotherhood and cooperation by the mandate of paragraph IV of the Preamble to the 1945 Constitution of the Republic of Indonesia.

DOI 10.20525/ijrbs.v13i6.37070 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

The law politics of bankruptcy decision execution against debtor's assets abroad

Unggul Wibawa Widhayaka · Sonyendah Retnaningsih · Sufiarina

International Journal of Research in Business and Social Science · 2024

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The purpose of this study is to examine and analyze law politics related to the execution of bankruptcy decisions against debtor assets abroad. The research method used is normative legal research with a qualitative descriptive analysis method approach, based on comparative law, with prescriptive analytical specifications. The research findings conclude that sovereignty is interpreted as the responsibility to improve and protect all national and international community interests, manifested in the form of the state's ability to interact and establish relations with countries in the world, as well as cooperate and coordinate bilaterally, multilaterally and in international organizations. The provisions on international bankruptcy in Law of the Republic of Indonesia Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations or Undang-Undang Republik Indonesia Nomor 37 Tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang (Bankruptcy Law) are similar to the Dutch Bankruptcy Law, there are no comprehensive regulations related to international bankruptcy. To ensure legal certainty, a legal policy is needed in the form of changes and updates to the Bankruptcy Law by adding articles to apply the principles of international bankruptcy in the Model Law, namely the Principle of Access, the Principle of Recognition, the Principle of Assistance and the Principle of Cooperation and Coordination, as applied in the US Bankruptcy Code Chapter 15. Article 299 of the Bankruptcy Law also needs to be amended so that the procedural law applied is the special procedural law for international bankruptcy.

DOI 10.20525/ijrbs.v13i6.37560 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Legal protection for informal sector workers in employment development in Indonesia: challenges and opportunities

Adnan Hamid · Adilla Meytiara Intan

International Journal of Research in Business and Social Science · 2024

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This research aims to investigate, rationalize and identify the issue of legal protection for informal workers which is in the critical category. Therefore, this article is entitled Legal Protection for Informal Sector Workers in Employment Development in Indonesia: Challenges and Opportunities. The research method used is a normative juridical approach, document study, using qualitative methods in analyzing data and using secondary data as the source. The results of this research found that Law Number 6 of 2023 concerning the Determination of Government Regulations instead of Law Number 2 of 2022 concerning Job Creation into Law (Undang-Undang Nomor 6 Tahun 2023 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 2 Tahun 2022 Tentang Cipta Kerja Menjadi Undang-Undang or UU 6/2023) does not regulate informal workers at all, so there is a vacuum in terms of legal protection for informal workers in Indonesia. Therefore, national legislation is needed regarding legal protection for informal workers, which essentially contains work agreements between employers and informal workers/labourers. In this way, the government and the legislature are expected to be able to establish regulations and legislation to protect informal and vulnerable workers amidst the increasing informalization of the labour market due to the impact of accelerated advances in information and communication technology.

DOI 10.20525/ijrbs.v13i5.36303 Crossref citations3 OpenAlex citations
JOURNAL ARTICLE

Developing the integrity of corruption crime judges: evidence in Indonesia

Andi Wahyu Wibisana

International Journal of Research in Business and Social Science · 2023

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This research seeks to further investigate issues pertaining to enhancing the integrity of judges handling corruption cases in Indonesia. The research employs a normative juridical perspective and utilizes a qualitative method that is descriptive and analytical in character. This method aims to objectively describe the relationship between a phenomena, idea, data, or fact. The data collection methods involved conducting library research and analyzing primary, secondary, and tertiary legal sources, including scientific contributions published in academic research databases. Meanwhile, the research employs descriptive qualitative analysis for data analysis. Research indicates that it is imperative to cultivate the integrity of judges involved in corruption cases, as judges play a pivotal role in ensuring a fair and responsible legal system. A judge who possesses integrity in cases involving corruption is characterized by intellectual honesty, a commitment to prioritize their judicial responsibilities over personal interests, adherence to the law, astuteness in interpersonal interactions and other endeavors, adeptness in managing personal funds, and a rigorous and meticulous approach. Perform judicial responsibilities to establish an organizational culture rooted in the principle of absolute intolerance against criminal acts of corruption, bribery, and violations of laws and regulations. Thus, by enhancing the integrity of judges involved in corruption cases in Indonesia through the implementation of human resource management characteristics, it is expected that the impartiality and responsibility of judges in handling corruption cases would be considered to fulfill the standards of fairness and legal assurance. Therefore, it is anticipated that the results of this study will have a beneficial impact on upholding and enhancing the integrity and prestige of judges and the judicial system in Indonesia with regards to corruption offenses.

DOI 10.20525/ijrbs.v12i9.30603 Crossref citations3 OpenAlex citations
JOURNAL ARTICLE

Can business judgment rule be a justification reason in corruption cases in state-owned enterprises in the form of limited liability companies?

Andi Wahyu Wibisana

International Journal of Research in Business and Social Science · 2022

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This study aims to obtain a scientific, legal construction regarding the position of the business judgment rule in cases of corruption in a State-Owned Enterprise in the form of a Limited Liability Company. This research is normative legal and uses qualitative methods to produce descriptive data. The documents used are secondary data in the form of primary legal materials and secondary legal materials published in the public domain. The findings of this study conclude that efforts are needed to harmonize the business judgment rule doctrine with the Indonesian legal system and criminal law. The Government of Indonesia and the Legislative Body to make a derivative of Law Number 40 of 2007 concerning Limited Liability Companies or Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas (UUPT No.40/2007) which regulates more clearly and in detail related to the business judgment rule and its derivatives so that there is a sense of justice and legal certainty and legal protection for stakeholders, law enforcers and directors. Thus, the Directors of State-Owned Enterprise s(SOE) or Badan Usaha Milik Negara Pesero (BUMN) in running the company have accountability rules related to business decisions made to optimize the company's performance achievements, which in turn can have a positive impact on the Indonesian economy.

DOI 10.20525/ijrbs.v11i6.19751 Crossref citations3 OpenAlex citations
JOURNAL ARTICLE

The urgency of labor law for informal sector workers in the welfare state concept: An evidence in Indonesia

Adnan Hamid · M.Rizky Aldila · Adila Meytiara Intan

International Journal of Research in Business and Social Science · 2022

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This study aims to re-examine the issues that involve outreaching the urgency of labor law for informal sector workers in the concept of the welfare state in Indonesia. The research method used is a normative juridical approach or a study of documents or literature that only focuses on labor laws currently in force in Indonesia. The qualitative method approach that is descriptive-analytic is used to describe the relationship of a phenomenon, idea, data, or fact that is found objectively. This study found that the rights, dignity, standard of living, and even the working environment of informal sector workers are still neglected by labor law in Indonesia today. The national labor law has not accommodated legal protection, guarantees, and social security, so there is a legal vacuum for informal sector workers. This condition contradicts the philosophy of Pancasila and the constitution, the 1945 Constitution of the Republic of Indonesia. Thus, efforts to develop labor laws are expected to be carried out by the government together with the legislature to make all parties have the same position in the production process for the achievement of the company's progress. will have implications for national economic growth. On the other hand, this effort is expected to create legal harmonization in the field of employment in general and especially for informal sector workers in the welfare state in Indonesia.

DOI 10.20525/ijrbs.v11i6.20368 Crossref citations12 OpenAlex citations
JOURNAL ARTICLE

The implementation of labor strike rights: Between freedom and order in Indonesia

Adnan Hamid · Andi Wahyuni Wibisana

International Journal of Research in Business and Social Science · 2022

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This research aims to investigate and know about the implementation of labor strike rights, between freedom and order in Indonesia. The methodology of this research is normative legal research using a qualitative descriptive approach, and data collection techniques using library research techniques. The results of the study indicate that a labor strike occurs when unjust labor practices occur in which workers/workers hold their jobs to protest against employers who are considered to have violated the applicable labor laws. Workers who strike because of unfair labor practices cannot be legally dismissed or replaced permanently and this is guaranteed by law in Indonesia. However, some efforts are needed to navigate the potential for a labor strike that can be carried out by improving the quality of working life in the company. Through the implementation of the quality of work-life, it is hoped that workers will feel involved in the workplace. If there is a problem at work, the workers/workers want to be heard by the company's leadership, and they want to know that there is a fair settlement process as regulated by the prevailing regulations and laws so that this is the best solution to prevent and deal with labors to strike rights.

DOI 10.20525/ijrbs.v11i3.17362 Crossref citations5 OpenAlex citations
JOURNAL ARTICLE

The application of the rights and obligations of workers during the Covid-19 outbreak in Indonesia

Adnan Hamid

International Journal of Business Ecosystem & Strategy · 2021

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 This article aims to examine and analyze the rights and obligations of workers /laborers during the Covid-19 outbreak from the perspective of labor law in Indonesia. The complexity of the issue regarding the rights and obligations of workers has increased again when the Government and the House of Representatives of the Republic of Indonesia passed the Law on Job Creation or Undang-Undang tentang Cipta Kerja  Nomor 11 tahun 2020 (UUCK No.11/2020). The research method used is a normative juridical approach. Normative juridical research is usually known as the study of documents, using qualitative methods in analyzing data and using secondary data as sources.The results of this study found that the labor and industrial relations sector, especially related to the rights and obligations of workers and employers, was initially strongly influenced by the development of globalization and information communication technology. Then, with the enactment of UUCK No.11/2020 as the latest labor law in Indonesia, and the outbreak of Covid-19, problems related to industrial relations have become increasingly complex. When viewed from the latest labor law in Indonesia, employers tend to have a stronger position when compared to the position of workers both in terms of interpretation and implementation. This is a challenge in national legislation so that legal efforts are needed to guarantee and provide legal certainty to business actors by applying sanctions in the form of criminal sanctions as ius poenale and ius puniendi.
 

DOI 10.36096/ijbes.v3i3.2695 Crossref citations6 OpenAlex citations
JOURNAL ARTICLE

A critical study of the Job Creation Law No. 11 of 2020 and its implications for labor in Indonesia

Adnan Hamid

International Journal of Research in Business and Social Science · 2021

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This study aims to examine the Job Creation Law No. 11 of 2020 which contains the interpretation, position, and implications of the Act on employment in Indonesia. The research method used is normative legal research, and the findings of the research are the Job Creation Law No. 11 of 2020 is considered to have tended to ignore labor rights. This law was formed and ratified as a labor law, which is still considered far from the wishes of the people who adhere to democratic principles. This is due to the lack of optimal community involvement in the drafting process so that this law has very implications for workers. For example, workers do not have a strong bargaining position in labor law in Indonesia. Therefore, it is necessary to develop a manpower law that is in line with the mandate of the Preamble and the 1945 Constitution as a basis for the government and parliament in making laws and regulations and at the same time providing legal protection, especially for workers or laborers and employers simultaneously in order to create a society that is prosperous, and evenly distributed both materially and spiritually.

DOI 10.20525/ijrbs.v10i5.12717 Crossref citations14 OpenAlex citations
JOURNAL ARTICLE

The Implementation of criminal sanctions as ius puniendi

Adnan Hamid · Hasbullah Hasbullah

International Journal of Research in Business and Social Science · 2021

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The purpose of this study is to investigate and assess and seek to answer comprehensively related to the implementation of criminal sanctions for entrepreneurs who pay below the minimum wage in Indonesia. As the object of research is manpower and criminal law which must be used as a tool for social control and as an obligation of the state to implement it, ius puniendi. This research is normative legal research using quantitative methods. The results of the study indicate that the implementation of criminal sanctions is very necessary and becomes a critical issue as a form of protection for workers to ensure the basic rights of workers to obtain a minimum wage. Efforts that must be made by the government are implementing criminal sanctions consistently, implementing literacy programs and sharing information, implementing socialization programs with a dialogical approach that involves the participation of the wider community, improving the quality of public services based on professional human resources and utilizing communication and information technology. to prevent and minimize the occurrence of various forms of violations of labor law and criminal law, especially with regard to the provisions of the minimum wage.

DOI 10.20525/ijrbs.v10i4.12593 Crossref citations5 OpenAlex citations
JOURNAL ARTICLE

Analysis of Dominant Factors in Improving Performance of Small Medium Industry in the Field Marine and Fishing Processing

Edy Supriyadi · Iha Haryani Hatta · Darmansyah Darmansyah

International Journal of Research in Business and Social Science · 2017

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The existence of global market resulted in the increasing number of business actors, especially Small and Medium Enterprises (SMEs). Currently SMEs are experiencing increasingly fierce market competition. Even the competition is in an increasingly complex condition. Faced with this condition, SMEs are required to have the ability to survive and improve its performance. The population of this research is the perpetrators of SMEs in the field of fishery and marine processing business in Lontar Village, Banten Province. The sample are participant of 46 SME actors. Technical sampling is purposive sampling. The data in this study is the primary data collected through questionnaires. The result are (1)Competence leader (KOM) has a positive influence on business performance variables (KIN) with a significant value of 0.070 at a significance level of 0.10.(2). Innovation (INO) has a positive influence on business performance variables (KIN) with a 0.000 significance level at a significant level of 0.05.(3). Entrepreneurship (WIRA) has a positive influence on business performance variables (KIN) with a synergy value of 0.00 at a significant level of 0.05.(4). Investment (INV) has no effect on business performance with significance of 0.223.(5). The moderator variables of entrepreneurs have an influence in contributing to the leadership competence of performance. With a significant value of 0.032.(6). The moderator variables of entrepreneurs have an influence in contributing to innovation on the performance of Entrepreneurship, with a significant value of 0.000 at the 0.05 level (7). The moderator variables of the entrepreneur have no influence in contributing to investment on the performance of the company. with a significant value of 0.060 at the 005 level.

DOI 10.20525/ijrbs.v6i6.8300 Crossref citations0 OpenAlex citations