International Journal of Sustainability in Research (IJSR)
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description: The International Journal of Sustainability in Research (IJSR) is a forum for the publication of refereed scientific work, of an interdisciplinary character, at the interface of science, technology, policy, and society. A particular emphasis is placed on the value and importance of a multidisciplinary perspective on solving recent life problems. IJSR journal publishes articles in January, March, May, July, September, and November.
publisher: Multitech Publisher
language: en
publication name: International Journal of Sustainability in Research (IJSR)
issn: 3025-7379
items: The Impact of AI on Creative Thinking Among Gen Z in Ahmedabad
items: A Study on Consumer's Perceptions About Branded and Local Cloth Among Gen-Z in Ahmedabad
items: A Comparative Study on Consumer Satisfaction Regarding EV Vs Petrol Vehicle Owners in Ahmedabad City
items: https://www.penerbitjurnalinternasional.com/index.php/ijsr/en/article/view/871
items: Are Women Prejudiced Against Themselves? Journalists’ Advocacy for Gender Inclusiveness for Improved Food Security
items: Increase in Prices of Basic Ingredients on Food Availability After the 2024 Election
items: Teaching Model for Socio-Cultural Knowledge Delivery in Igbo Language
items: Judge's Argument in Deciding Value-Added Tax Dispute on Refund of Advance Payment in Indonesia
items: The Effectiveness of Death Penal Sanction in Eradicating Corruption Crime in Indonesia Viewed from the Political Aspect of Law
items: Criminal Offense of Adultery in Indonesia from the Perspective of Legal Sociology
items: The Impact of Digital Financial Inclusion Implementation and its Implications on Quality Development in Islamic Educational Institutions (A Case Study at Madrasah Tsanawiyah Al Kautsar Depok)
items: Finger on the Trigger of Destiny: A Study of Their Eyes Were Watching God
items: Legal Protection of Victims of Artificial Intelligence Misuse in the Form of Deepfake Porn in Indonesian Law
items: Analysis the Effect of Financial Performance on Corporate Social Responsibility
items: The Urgency of Expanding Judges' Perspectives to Response of Enactment Adat Law in the Indonesian Criminal Code
items: Criminal Policy on Adultery in Indonesia within Law Number 1 of 2023 concerning the Criminal Code
items: Legal Review of Restrictions on the Import of Chinese Shipped Goods in E-Commerce Trading in Indonesia
items: Analysis of the Impact of the Formation of a Holding Company for Private Insurance Companies in Indonesia
items: Legal Protection of UMKM in Indonesia in Relation to the Legality of Securities Crowdfunding
items: Legality of Indonesian Cryptocurrency Trading in the Era of Globalization
items: Accounting Information Digitalization and Nigerian Firms’ Financial Performance
items: Capital Rationing and SMEs Profitability in Nigeria
items: Effectiveness of Building Approval Services in the Department of Capital Investment and One-Door Integrated Services in Boyolali District Public Policy Law
items: Teacher Strategies in Instilling Disciplinary Character in Early Childhood
items: Smart City of Tomorrow: Kuala Lumpur's Evolution through Al-Farabi's Vision of Good Governance
items: The Influence of Tax Planning and Managerial Ownership on Company Value with Company Transparency as a Moderating Variable
items: Dynamics of Poverty in Indonesia: Political Economic Analysis
items: Classification of Standing Types at PT. Work Locations. Sustainable Forest Tusam in Krakap Dusun, Umang Village, Linge District, Central Aceh District
items: Legal Certainty of Establishment of Buildings in a City Based on Law Number 28 of 2002 Concerning Buildings
items: Multilingualism an Asset to National Development: Nigeria in Focus

The Impact of AI on Creative Thinking Among Gen Z in Ahmedabad
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description: This study examines the impact of artificial intelligence (AI) on creative thinking among Generation Z in Ahmedabad, focusing on their perceptions of AI's role in enhancing creativity. Utilizing a quantitative approach, the research tested ten hypotheses regarding the relationship between age and various beliefs about AI, including its effectiveness in generating creative ideas, providing useful resources, and supporting educational endeavours. The results revealed that age does not significantly influence perceptions, as all null hypotheses were accepted, indicating a shared understanding of AI's potential among the participants. Weak correlations further suggest that while Gen Z acknowledges AI as a valuable tool, it is perceived as a complement to, rather than a replacement for, human creativity. These findings challenge existing assumptions about generational differences in technology use and highlight the importance of integrating AI into educational contexts to foster creativity. Practical implications include recommendations for curriculum design, educator training, and policy development to support the effective use of AI in creative processes.
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creator: Muskan Lulla
creator: Sahil Rajpurohit
creator: Jignesh Vidani
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-12-04
publication date: 2024-12-04
starting page: 457
ending page: 482
doi: 10.59890/1mndd531

A Study on Consumer's Perceptions About Branded and Local Cloth Among Gen-Z in Ahmedabad
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description: This study investigates Generation Z's perceptions of branded and local clothing among consumers in Ahmedabad, focusing on their preferences, values, and purchasing behavior. Through a mixed-methods approach, data was collected via surveys and interviews to explore the factors influencing these young consumers' choices. The findings reveal a significant preference for local clothing that reflects cultural identity and sustainability, with respondents expressing a willingness to pay more for environmentally friendly options. Additionally, the study highlights a shift away from traditional brand loyalty, indicating that authenticity and ethical practices are increasingly important to this demographic. The implications of these findings suggest that brands must adapt their marketing strategies to align with the values of Generation Z, emphasizing cultural relevance, sustainability, and community engagement. This research contributes to the understanding of consumer behavior in the fashion industry and offers practical recommendations for brands seeking to connect with this influential group. Future research avenues include exploring broader demographic impacts and the long-term evolution of consumer perceptions.
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creator: Dhruv Chauhan
creator: Jasdeep Kaur Puhi
creator: Jignesh Vidani
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-12-04
publication date: 2024-12-04
starting page: 435
ending page: 456
doi: 10.59890/hvyxtg09

A Comparative Study on Consumer Satisfaction Regarding EV Vs Petrol Vehicle Owners in Ahmedabad City
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description: This study explores consumer satisfaction regarding electric vehicles (EVs) and petrol vehicles in Ahmedabad, India, focusing on key factors such as performance, fuel efficiency, maintenance costs, environmental concerns, and infrastructure availability. Using a survey of vehicle owners, the research compares attitudes towards EVs and petrol vehicles across various demographic groups. The findings reveal that while age has a weak influence on satisfaction levels, other factors like cost-effectiveness, convenience, and infrastructure availability play a more significant role in shaping consumer preferences. Moreover, while technological features and environmental friendliness influence satisfaction, infrastructure-related issues, particularly the accessibility of charging stations, remain a primary concern for EV owners. The study also identifies that both economic factors (such as maintenance and fuel costs) and government policies, including incentives for EV adoption, are critical drivers of satisfaction. The weak association between age and satisfaction suggests that strategies for promoting EVs should not be solely age-dependent but should focus on broader demographic groups and practical aspects such as cost, convenience, and long-term savings. The study provides valuable insights for policymakers, automakers, and urban planners in shaping the future of electric mobility in India and other emerging.
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creator: Prajapati Meet
creator: Parmar Alka
creator: Jignesh Vidani
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-12-04
publication date: 2024-12-04
starting page: 483
ending page: 508
doi: 10.59890/c81fkf49

https://www.penerbitjurnalinternasional.com/index.php/ijsr/en/article/view/871
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title: Improving Local Tax Management Performance (a Study on Strategies for Improving the Management Performance of Rural and Urban Land and Building Taxes (PBB-P2) at the Regional Revenue, Financial Management, and Asset Agency (BPPKAD) of Ponorogo Regency)
description: The Regional Revenue, Financial Management, and Asset Agency (BPPKAD) in cities and regencies plays a critical and strategic role within the framework of regional autonomy. This significance arises from the agency's responsibility for managing all financial processes in the regency or city, ranging from regional revenue to financial administration and asset management. Consequently, it is essential to continually enhance the performance of BPPKAD in line with its mission and vision. Based on research findings using Strategic Management concepts. Further, the study conducts an analysis of the strategic environment, identifies strategic issues, and ultimately formulates strategies to inform policy development. Using a SWOT analysis model (Strengths, Weaknesses, Opportunities, Threats), several issues are identified as strategic priorities requiring timely and precise action to enhance BPPKAD Ponorogo’s performance. Based on these strategic issues, the following strategic plan is proposed for BPPKAD Ponorogo Regency (1) Improving the quality of tax management policy products; (2) Enhancing professional attitudes among tax managers to increase regional independence; (3) Refining the planning, implementation, supervision, and evaluation processes of local tax management; (4) Developing a tax management information system.
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creator: Luhur Apidianto
creator: Bambang Satriya
creator: Kridawati Sadhana
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-12-04
publication date: 2024-12-04
starting page: 419
ending page: 434
doi: 10.59890/tq1c1a55

Are Women Prejudiced Against Themselves? Journalists’ Advocacy for Gender Inclusiveness for Improved Food Security
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description: In Nigeria and indeed other less developed nations, women play an invaluable role in an effort towards ensuring food security. A greater percentage of farmers especially at the subsistence levels are women. Despite the patriarchal system that places them in a disadvantaged position, they toil to feed their families and indeed, the nation. Unfortunately, hardly is this role recognized as they suffer different forms of marginalization in the society they invest so much to feed. As they struggle to emancipate themselves from the patriarchal system that derails their potentials towards food security, they face different forms of blackmail. It is common to hear comments such as “Women do not love themselves” “Women are enemies to themselves,” “Women hate themselves,” “Women prefer to be men,” “Women do not support fellow women,” etc. The findings according to views expressed through a Focus Group Discussion (FGD) with selected women leaders from 14 Local Government Areas in the state show that arriving at such a conclusion remains a fallacy aimed at blackmailing women. The findings presented through the explanation building techniques show that those assertions are defense mechanisms put up by men to shift the blame of the patriarchal system to women to either dwarf or derail the efforts of female gender advocates fighting for gender equality. The authors therefore recommended an intensified media campaign to counter this false narration and the recognition of the substantial efforts of women towards food security in different societies.
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creator: Venatus N Agbanu
creator: Kingsley C Ezekwelu
creator: Nkem Idu Odaiche
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-12-04
publication date: 2024-12-04
starting page: 407
ending page: 418
doi: 10.59890/f4k00075

Increase in Prices of Basic Ingredients on Food Availability After the 2024 Election
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description: The focus of this writing is to discuss the complexity of post-election increases in staple food prices which have a significant impact on food availability and social stability in Indonesia. In this context, research analyzes the impact of increases in staple food prices on postelection food availability and the measures that can be taken. Done to overcome it. Qualitative methods with a literature study approach were used. In this research, by collecting secondary data from various sources including journals, books and official government websites. Phenomenon analysis is carried out by interpreting data which describes the role of the researcher as a key instrument. The author identifies that post-election increases in staple food prices could have a significant negative impact. Especially for lower middle economic groups. The impacts include social instability, increased poverty levels, and negative influences on other economic sectors. Therefore, appropriate action from the government and relevant stakeholders is needed to maintain price stability and food availability. With the right steps, it is hoped that the negative impact of the post-election increase in food prices will be avoided can be minimized, so that people still have adequate and affordable access Towards food. This research provides important insights for stakeholders in facing the challenges of post-election food price increases and maintaining food stability in Indonesia.
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creator: Ramanda Bima Prayuda
creator: Mukhamad Bayu Kelana
creator: Naila Mufidah
creator: Ade Apandi
creator: Hafiz Rafi Uddin
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR)
date: 2024-10-18
publication date: 2024-10-18
starting page: 205
ending page: 214

Teaching Model for Socio-Cultural Knowledge Delivery in Igbo Language
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description: Socio-cultural knowledge simply means the social norms, values and behaviors of a given society and how these norms and values are achieved through the language of the people. On the other hand, model of knowledge delivery is a design that can perfectly deliver the social and cultural values to the young ones of for cultural existence and identification status. This paper therefore looks into the models that can deliver Igbo language and culture in a socio-cultural situation. It comes up with teaching methods like dramatization, traditional and community language learning methods in looking into the challenges of Igbo language and cultural learning. The methods encourage active participation of the learners in a learner friendly situation hence interactive. The model blends Igbo cultural concepts in the teaching and learning lessons where the learners would be fully involved through puzzle, games, story-telling and role play. The main objectives of this study include; the exposure of the children and youths to Igbo culture, to encourage them to use the culture in the social context for easy identification as well as to maintain the culture of the Igbo society. The study adopts Lev Vygotsky’s Socio-cultural theory of 1978. The study concludes by looking at the contributions of teaching and learning with good strategies in Igbo language for better understanding of the language and culture.
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creator: Dom-Anyanwu Ngozi
creator: Odewumi Joy O
creator: Akanmu Dayo S
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-10-18
publication date: 2024-10-18
starting page: 401
ending page: 406
doi: 10.59890/8r8ywh16

Judge's Argument in Deciding Value-Added Tax Dispute on Refund of Advance Payment in Indonesia
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description: Value-added tax disputes dominate tax disputes in Indonesia, one of which is a dispute over input tax that does not meet formal requirements and does not correspond to actual reality.​ This doctrinal research uses regulatory, conceptual, historical, case, and interpretive approaches; the data analyzed are secondary, namely laws, court decisions, and literature studies, which are interpreted to make conclusions and recommendations. The results of the study show that in the input tax dispute over the advance payment returned by the tax authorities, the tax invoice cannot be taken into account because the transactions listed in the tax invoice do not correspond to reality. The opinion of the Tax Court Judge, which the Supreme Court confirmed, was that the tax invoice could be taken into account because, in substance, the taxpayer had already been charged Value Added Tax by the transaction counterparty. Article 5A paragraph (2) of the Value Added Tax Law already regulates the Value Added Tax mechanism for the provision of taxable services that are canceled but does not yet regulate the refund of advance payments for taxable services that have not been provided, for this reason, it is recommended that this be added.
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creator: Agus Suharsono
creator: Nanik Prasetyoningsih
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-10-18
publication date: 2024-10-18
starting page: 375
ending page: 388
doi: 10.59890/3r6kp735

The Effectiveness of Death Penal Sanction in Eradicating Corruption Crime in Indonesia Viewed from the Political Aspect of Law
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description: In eradicating corruption in Indonesia, legal politics plays a role as a tool of approach by prioritizing the benefits of law by making legal discoveries or reforms according to social phenomena in society and the urgency of legal needs in terms of law enforcement. The politics of the death penalty in an effort to eradicate corruption is only regulated in Article 2 paragraph (2) of the Corruption Crime Law. Although in its development the DPR (government) has passed Law No. 1 of 2023 concerning the Criminal Code and included the crime of corruption in the new Criminal Code as a new breakthrough in eradicating the crime of corruption, in fact in its regulation the DPR (government) did not include the death penalty in the new Criminal Code for the crime of corruption.
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creator: Mochamad Ananda Wyman Wahid
creator: Hartiwiningsih
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-10-18
publication date: 2024-10-18
starting page: 355
ending page: 364
doi: 10.59890/3grfsv93

Criminal Offense of Adultery in Indonesia from the Perspective of Legal Sociology
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description: The values underlying the understanding of the crime of adultery in the Criminal Code are still strongly influenced by Western values. The law that applies in society must take into account the values that are prevalent in the community where the law develops. Legal policy is an integral part of social policy, where the main objective is the safety and well-being of the community. Therefore, legal policies regarding the crime of adultery must also take into account the values, culture, and social structure that have already been established. The formulation of the crime of adultery and its renewal must be verified through sociological approaches. This type of research is normative with the characteristics of prescriptive research, and the analysis technique used is the deductive method. The crime of adultery has been revised in the new Criminal Code, which includes an expansion of the material that differs from the old Criminal Code. That the offense of adultery in the latest Criminal Code already meets and reflects the values, norms, morals, and religion of Indonesian society.
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creator: Hawina Romli
creator: Rahayu Subekti
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-10-18
publication date: 2024-10-18
starting page: 389
ending page: 400
doi: 10.59890/q7ka1196

The Impact of Digital Financial Inclusion Implementation and its Implications on Quality Development in Islamic Educational Institutions (A Case Study at Madrasah Tsanawiyah Al Kautsar Depok)
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description: This research examines the implementation of digital financial inclusion at Madrasah Tsanawiyah Al Kautsar Depok and its implications for quality development. Using a qualitative case study approach, data was collected through interviews, observations, and document analysis. The research explores the implementation process, its impact on financial governance efficiency, and implications for holistic madrasah quality development. Findings reveal a systematic implementation process, resulting in increased efficiency and transparency in financial management. The study contributes to developing a model for digital financial inclusion in Islamic educational institutions, highlighting the integration of technology with Islamic educational values to improve educational quality holistically.
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creator: Hariyadi
creator: Gofur Ahmad
creator: Andry Priharta
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-10-18
publication date: 2024-10-18
starting page: 365
ending page: 374
doi: 10.59890/j7mxp946

Finger on the Trigger of Destiny: A Study of Their Eyes Were Watching God
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description: This study explores the metaphorical idea of “a finger on the trigger of destiny” as it relates to Zora Neale Hurston’s 1937 book Their Eyes Were Watching God. In the context of interpersonal interactions and cultural expectations, the story follows Janie Crawford on her path to self-discovery and empowerment. This research describes how Janie navigates and ultimately creates her destiny through an examination of her three marriages, her search for self-identity, and the symbolic motifs of the horizon and the pear tree. The Eatonville community’s impact on Janie’s path is also examined in the study. Janie is a strong example of self-determination who embraces her goals and takes charge of her life, embodying the novel’s larger themes of autonomy, gender, and race. This examination highlights how Hurston’s depiction of the human fight for identity and agency remains timeless. This study aims to dissect how Janie navigates her destiny amidst the pressures and constraints imposed by society, her relationships, and her inner aspirations. In this study, aim is to delve into the profound themes embedded within Hurston’s work, with a particular focus on the role of fate and agency in shaping Janie’s journey. Through a meticulous analysis of character dynamics, narrative structure, and socio-cultural context, we aim to unravel the intricate tapestry of Their Eyes Were Watching God and illuminate its enduring relevance in contemporary discourse.
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creator: Sameeul Haq Nazki
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-10-18
publication date: 2024-10-18
starting page: 331
ending page: 346
doi: 10.59890/b2efb308

Legal Protection of Victims of Artificial Intelligence Misuse in the Form of Deepfake Porn in Indonesian Law
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description: In the era of Society 5.0, which is better known as the era of technological maturity and humanity, this era emphasizes increasing the capacity and quality of human resources (HR) in all joints, especially the use of technology. Until now, there has not been a single regulation that specifically regulates artificial intelligence. For all criminal offenses related to AI, the applicable law is ITE Law Number 1 of 2024. Issues related to misuse, legal protection efforts for victims, and law enforcement for perpetrators of misuse of AI in the form of deepfake porn are essential because it is a violation of honor and reputation. It is hoped that in the future, the public can protect themselves from the potential misuse of this technology. Therefore, to be able to comprehensively interpret how legal protection for victims of AI misuse in the form of deepfake porn is provided, analytical and in-depth research is needed regarding the legal review of the misuse of artificial intelligence in Indonesian regulations.
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creator: Norma Kinanty
creator: Bambang Santoso
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-10-18
publication date: 2024-10-18
starting page: 305
ending page: 312
doi: 10.59890/qhq3z814

Analysis the Effect of Financial Performance on Corporate Social Responsibility
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description: CSR stands for corporate social responsibility. growing field of Knowledge and needs more focus and citations from researchers to develop. The objective of this study is to examine the relationship between corporate social responsibility and financial performance of companies in the Indian context. The accounting - based indicator EPS is employed to quantify the financial company performance. We Pull fixed-effects and pooled regression models to examine the Impact of CSR on the financial performance of the Bombay Stock Exchange SENSEX 30 companies in India. The empirical research uses panel data. of the Bombay Stock exchange SENSEX 30 companies for the period 2016 and 2023. The main results indicate that CSR does not have a significant impact on EPS. We have also done sector investigation to look into the relationship between financial performance and CSR. We have selected 2 sectors that have the highest number of companies listed in BSE SENSEX 30 (The Software sector has 5 companies and the banking sector has 6 companies). We found that CSR does not have a favorable effect on EPS for software and banking industry companies.
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creator: Sarita Panchal
creator: Pyla Narayana Rao
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-10-18
publication date: 2024-10-18
starting page: 321
ending page: 330
doi: 10.59890/wmwmqy51

The Urgency of Expanding Judges' Perspectives to Response of Enactment Adat Law in the Indonesian Criminal Code
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description: Indonesia is a country of religious culture, and the enactment of Law No.1 of 2023 is an effort to decolonize and recognize and strengthen the existence of customary law in Indonesia. This research will explore the ability of judges in implementing Article 2 of the Law. This research adopts normative legal research using conceptual, statutory, and comparative approaches. The results of this study show that judges in Indonesia generally have a positivist view due to the limited views of judges. The recommendation from this research is for judges in Indonesia to explore, follow, and understand the laws that live in society. This needs to be done so that in determining a decision in accordance with the spirit, norms, values that exist in society and can realize an ideal customary criminal justice system, ideal customary criminal justice.
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creator: Clara Mega Kharisma Sari
creator: Mohammad Jamin
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-10-18
publication date: 2024-10-18
starting page: 347
ending page: 354
doi: 10.59890/eeyh0n91

Criminal Policy on Adultery in Indonesia within Law Number 1 of 2023 concerning the Criminal Code
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description: The criminal policy for handling adultery offenses in Indonesia has undergone significant changes with the enactment of Law Number 1 of 2023 concerning the Criminal Code (KUHP). Article 411(1) in the new KUHP expands the definition of adultery, covering not only sexual relations between a man and a woman where one or both are married but also including sexual relations outside of marriage, whether the partners are married or not. This study aims to evaluate this criminal policy by examining the legal, social, and human rights implications of the expanded definition of adultery. The methodology used in this research is normative juridical analysis with a legislative and conceptual approach. The results of the study indicate that although this policy is intended to uphold the moral and ethical values of society, the expanded definition of adultery may raise controversies related to individual privacy and the potential criminalization of consensual adult behavior. This research recommends further evaluation of the implementation of this policy, considering the balance between protecting the moral values of society and respecting human rights.
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creator: Dewi Maesyaroh
creator: Sulistyanta
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-10-18
publication date: 2024-10-18
starting page: 313
ending page: 320
doi: 10.59890/mc38a721

Legal Review of Restrictions on the Import of Chinese Shipped Goods in E-Commerce Trading in Indonesia
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description: In accordance with Minister of Finance regulation No.141/PMK. April 2020, 2020 concerning monitoring the import and export of prohibited and/or restricted goods (bans and restrictions) in the field of online trading which occurs when the Company owner sends a shipment of imported goods to be purchased by consumers or directly from factories abroad. Online business people cannot just set up their business without knowing the regulations related to Lartas regarding prohibited goods and restrictions on imports into Indonesia. The role of legal awareness in society, which is a very objective legal goal, is to ensure legal certainty for society as an economic subject. The focus of this research is to find out the legal review of business actors regarding regulations related to Lartas, as well as knowing the regulations related to Lartas (prohibitions and restrictions) on the import of goods transported.
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creator: Mey Shinta Nur Azizah
creator: Ayub Torry Satrio Kusumo
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-10-18
publication date: 2024-10-18
starting page: 289
ending page: 296
doi: 10.59890/09dwx108

Analysis of the Impact of the Formation of a Holding Company for Private Insurance Companies in Indonesia
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description: BUMN holding, including BUMN holding in the insurance and guarantee sector, is a form of corporate restructuring to improve company performance through the consolidation of several BUMNs. Holding in the insurance and guarantee sector was formed based on Government Regulation Number 20 of 2020 concerning Additional State Capital Participation in the Share Capital of the Company PT Bahana Pembinaan Usaha Indonesia which stipulates PT Bahana Pembinaan Usaha Indonesia as the holding company. The problem in this research is how the legal regulation of BUMN holding in the insurance and guarantee sector is in the national legal system in Indonesia and what are the responsibilities of BUMN holding in the insurance and guarantee sector towards its subsidiaries. Based on the research results, it can be seen that the background to the establishment of BUMN holding in the insurance and guarantee sector is based on juridical factors, namely in Law Number 19 of 2003 concerning State-Owned Enterprises, Law Number 40 of 2007 concerning Limited Liability Companies, and Government Regulation Number 20 of 2020 concerning Additional State Capital Participation in the Share Capital of the Limited Liability Company PT Bahana Pembinaan Usaha Indonesia.
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creator: M.Bagas Hutama
creator: Arief Suryono
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-10-18
publication date: 2024-10-18
starting page: 289
ending page: 296
doi: 10.59890/bqwr1h40

Legal Protection of UMKM in Indonesia in Relation to the Legality of Securities Crowdfunding
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description: Seeing the potential of UMKM to support the national economy, the Indonesian government has begun to shift its focus to empowering UMKM. The problem that is mushrooming in the implementation of UMKM is regarding capital. This was made worse by the COVID-19 outbreak in 2020 which made it difficult for UMKM to obtain capital. Along with the recovery of UMKM in Indonesia after COVID-19, the Indonesian government has issued various stimuli. One of them is by issuing Financial Services Authority Regulation Number 57/POJK.04/2020 of 2020 which essentially regulates Securities Crowdfunding ("SCF"). These arrangements have been updated to accelerate the empowerment of UMKM in Indonesia through Financial Services Authority Regulation Number 16/POJK.04/2021 of 2021. This research uses normative juridical methods and is based on secondary data. This research seeks to analyze how the financing model works and the implementation of regulations for implementing securities crowdfunding in supporting UMKM. The results of this research show that the regulatory role of SCF has supported MSME activities in Indonesia through various conveniences inherent in it.
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creator: Adelia Setya Ayu
creator: Yudho Taruno Murianto
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-10-18
publication date: 2024-10-18
starting page: 283
ending page: 288
doi: 10.59890/fzd57z18

Legality of Indonesian Cryptocurrency Trading in the Era of Globalization
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description: The rapid development of cryptocurrencies does not rule out the possibility of criminal activity. Crypto currency developers seize investors' assets, causing investors to lose their assets, which is commonly known as "rug pull". Therefore, this research aims to analyze the legality of cryptocurrencies based on the regulations in force in Indonesia and the legality of cryptocurrency exchanges in Indonesia. The type of research method used in this research is normative legal research, by studying the laws and regulations in force in Indonesia, the opinions of ulama, and legal theories, using conceptual methods and approaches through statutory regulations, and using legal materials. collected through literature research, and by improving the law Clarifying the requirements for cryptocurrency as an investment vehicle in Indonesia, using legal material processing techniques.
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creator: Firmansyah
creator: Yudho Taruno Murianto
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-10-18
publication date: 2024-10-18
starting page: 277
ending page: 282
doi: 10.59890/en137543

Accounting Information Digitalization and Nigerian Firms’ Financial Performance
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description: The study focused on the effect of digitalization of accounting information on firms’ financial performance in Nigeria. The study employed correlation matrix to determine the effect of information technology of accounting information on the financial performance of selected banking firms and least square regression to test the hypothesis using Statistical Package for Social Sciences (SPSS 20). From the analysis the study revealed that there is a significant relationship between Information technology on accounting system; there is a significant effect of large data in the function of accounting system, there is a significant impact of Artificial intelligence on how an organization processes its accounting information. The researcher therefore recommended that Digitalization of accounting information should be implemented in most firms as it reduces the weakness of loss of data. Accounting staffs should improve their capabilities in the use of digitalized accounting information systems and applied systems as it enables faster creation of financial report of business organizations in Nigeria.
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creator: Adu Cecilia Adurayemi
creator: Majeobaje Ismail Olalekan
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-10-18
publication date: 2024-10-18
starting page: 267
ending page: 276
doi: 10.59890/nx92bb36

Capital Rationing and SMEs Profitability in Nigeria
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description: This research paper examined the effect of capital rationing on SMEs profitability in Nigeria. The study discussed the existing literature, empirical review, nature of capital rationing and its implications on investment, and financial performance of SMEs. The paradoxical nature of capital rationing, its challenges and potential use of capital were discussed. The study adopted descriptive research method while findings and recommendations were highlighted.
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creator: Adu Cecilia Adurayemi
creator: Ajigbotoso Moses Ade
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-10-18
publication date: 2024-10-18
starting page: 261
ending page: 266
doi: 10.59890/tb9p8g42

Effectiveness of Building Approval Services in the Department of Capital Investment and One-Door Integrated Services in Boyolali District Public Policy Law
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description: This research is intended to evaluate the effectiveness of building permit services at the Investment and Integrated One-Stop Service Office (DPMPTSP) of Boyolali Regency in order to improve public service to the community. The effectiveness of the Building Permit Service is a tool to measure the success of services at DPMPTSP in Boyolali, in accordance with applicable regulations. The building permit service at DPMPTSP of Boyolali Regency is carried out in accordance with the regulations stipulated in the Regent Regulation Number 4 of 2012 regarding Permit and Non-Permit Services. This research uses a descriptive qualitative approach, with data collection techniques including observation, interviews, and documentation, involving 8 informants. The effectiveness of the service is evaluated using the process approach according to Lubis and Huseini, which includes five indicators: service efficiency, procedures, employee responsiveness, coordination, and facilities and infrastructure. The results show that the building permit service at DPMPTSP of Boyolali Regency has not been maximized or effective, as evidenced by delays in processing permits, inadequate workspace infrastructure, lack of technical expertise, resulting in increased workload, and unclear building maintenance procedures.
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creator: Andan Hafsari Mukminati
creator: Andina Elok Putri Maharani
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR) https://creativecommons.org/licenses/by/4.0
date: 2024-10-18
publication date: 2024-10-18
starting page: 251
ending page: 260
doi: 10.59890/tmvmwz84

Teacher Strategies in Instilling Disciplinary Character in Early Childhood
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description: Teacher strategy is how teachers instill discipline in children. This research uses a qualitative approach. The aim of this research is 1) to find out teachers' strategies for instilling disciplined character in the Joint Development Early Childhood Education in Lalong Village. 2) To find out the character of discipline in preschool children developed in Lalong Village. The methodology for writing this thesis uses a qualitative approach; data collection uses observation, interview, and documentation techniques. Teacher's Strategy for Instilling Disciplinary Character in Early Childhood Development Education with Lalong Village. The research results show that strategies that should be implemented are: 1) teacher examples. 2) maximize school regulations. 3) pursue moral and religious values. From the results of implementing several strategies above, positive results are quite satisfactory in the development of children's discipline, such as: a) increasing children's awareness of the existence of God; and b) children becoming more enthusiastic when teachers provide material about religion (reading and memorizing short prayers). b) Children increasingly appreciate time; they don't want to be late. c) Feel comfortable and happy when you are at PAUD Bina Bersama. d) Always appear neat, clean, and modest, and have awareness of personal and environmental cleanliness. e) Respect others and elders.
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creator: Karmila. P. Lamadang
creator: Rahma
creator: Sahrul Salingkat
creator: Cici Aprianti Hairi
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR)
date: 2024-10-18
publication date: 2024-10-18
starting page: 215
ending page: 230

Smart City of Tomorrow: Kuala Lumpur's Evolution through Al-Farabi's Vision of Good Governance
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description: This study delves into Kuala Lumpur's smart city evolution, inspired by Al-Farabi's ideal of good governance, as outlined in the Kuala Lumpur Smart City Master Plan 2021–2025. Overseen by Dewan Bandaraya Kuala Lumpur (DBKL), this initiative marries technological innovation with Al-Farabi's principles of a virtuous society, aiming for a development that is both inclusive and culturally resonant. It underscores the importance of centralized communication for effective urban planning and advocates for using social media to boost public engagement. Significantly, it calls for embedding Islamic values in policymaking, ensuring the project's ethical foundation. This synthesis of modernity and tradition positions Kuala Lumpur as a model for smart cities worldwide, promising a future where technology and moral governance coalesce to enhance citizen well-being.
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creator: Abid Fadhlurrohman
creator: Haekal Adha Al Giffari
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR)
date: 2024-10-18
publication date: 2024-10-18
starting page: 231
ending page: 250

The Influence of Tax Planning and Managerial Ownership on Company Value with Company Transparency as a Moderating Variable
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description: The scope of this study is to determine the effect of tax planning and managerial ownership on company value with companies’ transparency as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX). The time period is 4 years, period is 2018-2021. The techniques used are techniques that are carried out intentionally. Based on the stability criteria is 8 companies were obtained. The data used is secondary data from the Indonesia Stock Exchange website. The analytical method used is regression analysis based on panel data. The research conclusion is that company value is not influenced by tax planning. Meanwhile, managerial ownership shows a negative influence on company value. Corporate transparency is not able to moderate the influence of tax planning on corporate value, and corporate transparency is able to moderate the influence of managerial ownership on corporate value.
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creator: Triana Zuhrotun Aulia
creator: Eko Sudarmanto
creator: Indra Gunawan Siregar
creator: Basuki
creator: Januar Eky Pambudi
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR)
date: 2024-10-18
publication date: 2024-10-18
starting page: 193
ending page: 204

Dynamics of Poverty in Indonesia: Political Economic Analysis
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description: Poverty is a social phenomenon caused by economic factors. Poverty is the economic inability to meet basic food and non-food needs. One of the things that can determine and measure poverty is expenditure. For a long time, poverty has been a major problem in Indonesia. The incidence of poverty increased by more than a third during the crisis compared to the pre-crisis period. Meanwhile, Indonesia has experienced significant social and political changes along with increased democracy, decentralization of government, and increased transparency compared to the past. But poverty levels remain high based on various factors. This article concentrates on the problem of poverty which continues to increase even though many poverty alleviation programs have been created by the government.
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creator: Dwi Puji Lestari
creator: Abida Nahar Febrianti
creator: Erlita Amalia Nurmutaqin
creator: Moh. Aris Munandar
creator: Hafiz Rafi Uddin
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR)
date: 2024-10-18
publication date: 2024-10-18
starting page: 187
ending page: 192

Classification of Standing Types at PT. Work Locations. Sustainable Forest Tusam in Krakap Dusun, Umang Village, Linge District, Central Aceh District
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description: PT. Tusam Hutani Lestari is a company with an area of ± 97,300 Ha which has an Industrial Plantation Forest Concession Rights permit number 452/Kpts-11/92 dated 14 May in Aceh Province which is in the districts of Central Aceh, North Aceh, Bener Meriah and Bireuen. With a large working area, the forest area is divided into 6 working blocks, namely the Mount Salak block, Blangkuyu block, Lampahan block, Burni Telong block, Bidin block and Jambu Aye block, making this area have varied biodiversity. This observation aims to determine the diversity of types of stand distribution found on mixed forest land and to determine the value of the important value index (INP) for a type of stand at the PT work site. Tusam Sustainable Forest. The results show that there are 8 types of stands or trees with a total of 17 individuals in the mixed forest area. The dominant important value index (INP) is found in Eucalyptus trees at 60.57% and Pine at 58.66%, while the INP for all plant types in mixed forest area cover is 300% and is included in the high value, and the diversity index for the growth rate of mixed forest land cover shows that the PT Tusam Hutani Lestari work area is included in the medium criteria.
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creator: Maryam Jamilah
creator: Nur Afrida
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR)
date: 2024-10-18
publication date: 2024-10-18
starting page: 177
ending page: 186

Legal Certainty of Establishment of Buildings in a City Based on Law Number 28 of 2002 Concerning Buildings
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description: Regional planning is closely related to the use of places in a region, so important regional planning is expected to help the surrounding region in developing its territory. Regarding licensing, when construction or development is carried out, licensing is of course one of the things that accompanies the activity. In this work, the author uses the Building Construction Permit (PBG) form, especially in the scope of business permits in the city of Surabaya as the research object. Building Construction Approval (PBG) is the latest innovation from the previous form of permit, namely Building Construction Permit (IMB). Using normative legal research methods, the author analyzes the form of legal certainty applied to the issuance of Building Construction Permits (PBG) in the City of Surabaya to conclude in the form of the results of this legal certainty, namely a form of protection and law coercion.
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creator: Andan Hafsari Mukminati
creator: Andina Elok Puri Maharani
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR)
date: 2024-10-18
publication date: 2024-10-18
starting page: 171
ending page: 176

Multilingualism an Asset to National Development: Nigeria in Focus
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description: Linguistic diversity in the world today has been an issue of growing social importance because a majority of all living languages are threaded in their continued existence. This brought about this research work: “Multilingualism as an asset to national development, a study of Nigeria”. the main aim of this research work is to appreciate the idea that multilingualism may be an asset of national development or a liability, to find a way of supporting it, the equilibrium points between multilingualism and national development, to give it some valuable suggestions which might be of help in language planning in a multilingual and multicultural setting like Nigeria. to bring this to the limelight, some research works were carried out as the researcher shared out some questionnaires, of which the respondents were a total of one hundred copies were collected for the research, the respondent is the students of English department and from other departments in Madonna University Okija. With a percentage and a frequency table, the data were properly analyzed. The outcome or result obtained showed that multilingualism or linguistic diversity did not project or promote disintegration in the country; rather the linguistic diversity in Nigeria has been a national resource that helped to move the country forward and not take multilingualism to be an instrument for national disintegration. In conclusion, the researcher made some recommendations that both the people at the helm of affairs should help in promoting national development through the use of multilingual policy in the country and the dissemination of information materials to the public like newspapers, posters, computer applications and programs to promote multilingualism.
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creator: Lilian Oluchi
creator: Udushirinwa Ijeoma Onyinyechi
creator: Nnani Henrietta Nonye
rights: Copyright (c) 2024 International Journal of Sustainability in Research (IJSR)
date: 2024-10-18
publication date: 2024-10-18
starting page: 147
ending page: 170