Contoh Abstrak Jurnal Bahasa Inggris

Source : komentarmu.com

 

INCONSISTENCY OF LAW REGULATION ARTICLE II PARAGRAPH 1 ABOUT COMMUNAL RIGHT OWNERSHIP

 

ABSTRACT

The issuance of the Decree of Minister of Agrarian Affairs/ Head of the National Land Agency Number 276/KEP-19.2/X/2017 concerning the appointment of indigenous village in Bali as the subject of communal ownership rights over land does not align with the provision of Article II Paragraph 1 Conversion of Regulation Number 5 Year 1960 concerning Basic Agrarian Law (BAL) that one of which clearly confirms about druwe land of the indigenous village. So, it causes multiple interpretations. Therefore, it is interesting to research the basics of the issuance of the Decree of Minister of Agrarian Affairs/ Head of the National Land Agency Number 276/KEP-19.2/X/2017 concerning the appointment of indigenous village in Bali as the subject of communal ownership rights over land and its binding strength. This study used normative law study as its method. The result shows that the appointment of indigenous village in Bali as the subject of communal ownership rights over land is inconsistent with its higher rules. Even from the legal uncertainty caused a legal vacuum to the status and position of rights over druwe land of the indigenous village in Bali. Indigenous land arrangements in Bali should be in accordance with Article II Paragraph 1 of Conversion of BAL, one of which confirms rights of village druwe. Subject of village druwe rights is surely indigenous village and it has arranged rights over village druwe land in Bali. Hence, a revision is needed on the Decree of Minister of Agrarian Affairs/ Head of the National Land Agency Number 276/KEP-19.2/X/2-2017 concerning the appointment of indigneous in Bali as the subject of communal ownership rights over land to present legal certainty.

 

Keywords: Village Druwe Land, Communal Rights, Indigenous Rights, Conversion

 

 

 

THE EFFECT OF SUSTAINABLE FINANCE DISCLOSURE ON FIRM VALUE

 

ABSTRACT

 

The aim of this research is to prove the effect of sustainable finance disclosure on firm value with independent commissioner as moderating variable. The sustainable finance disclosure as an independent variable is measured by Sustainability Accounting Standards Board (SASB) commercial bank. Firm value as a variable dependent is measured by Tobin’s Q ratio. Independent Commissioner is measured by calculate the ratio of independent commissioner compared to the total number of commissioners. Banking companies listed on Indonesian Stocks Exchange in 2014-2018 is used as the population of the study. There are total of 185 samples to analyze. Samples are taken by using saturated sampling technique. The data which are used in this research are the secondary data taken from firm annual report and sustainability report. Content analysis is used to analyze sustainable finance disclosure in annual report and sustainability report. Panel data regression is used to determine the effect of sustainable finance disclosure on firm value with independent commissioner as moderating variable. The regression model used is the Random Effect Model. The results of this study indicate that the sustainable finance disclosure have a significant positive effect on firm value. Independent commissioners have no significant effect on firm value. Independent commissioners are not able to moderate the effect of sustainable finance disclosure on firm value.

 

Keywords: Independent commissioner; firm value; Sustainable finance disclosure; Sustainability Accounting Standards Board.

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