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The Position of the Internal Auditor Association of Indonesian Government (AAIPI) In the Internal Supervision System for the Government Internal Supervisory Apparatus (APIP) In the Region. The resistance to changes from internal government agencies is a challenge that must be faced in the application of accrual-based SAP (Simanjuntak, 2010).

RESULT AND DISCUSSION

This result is in line with the results of research conducted by Sugiarto (2014), Laksono (2016), and Dewi (2017) concludes that the competence or quality of human resources has a significant effect on the application of accrual-based SAP to government agencies. Based on the result of hypothesis testing, management if change and organizational culture have no effect on employee competency and accrual-based SAP implementation in accordance with Government Regulation Number 71 of 2010.

JURIDICAL REVIEW AGAINST DEED OF AMENDMENT OF ARTICLES OF ASSOCIATION

2004 ABOUT FOUNDATION

CONCLUSION

23 As regulated in Law Number 28 Year 2004 regarding the Foundation that the procedure for the amendment of the founding deed of the Foundation must take into account the formal provisions in the Foundation Law. To amend the deed of establishment of the Foundation must be done by Notary and made in Indonesian language.

THE POWER OF BINDING AN ELECTRONIC DEED IN THE PROOF OF CIVIL PROCEDURE

CONCLUSION AND RECOMMENDATION 4.1 Conclusion

Based on what has been described about the discussion of the above issues, it can be concluded that the open legal system in Article 1338 paragraph (1) Criminal Code, hereinafter referred to as the principle of freedom of contract, has provided a legal basis for electronic transactions. So as to have the same legal force with documents written on paper and can be used as evidence when there is a dispute between the parties in the case of the existence of an agreement.

IMPLEMENTATION OF ARTICLE 21 AND ARTICLE 22 OF OJK REGULATION NUMBER

ON BANK MANDIRI SYARIAH

OJK issues the Financial Services Authority (or POJK) Regulation Number 1/POJK.07/2013 on Consumer Protection of the Financial Services Sector. General Provisions in Circular Letter of the Financial Services Authority Number 13 / SEOJK-07/2014 regarding the Standard Agreement.

THE POSITION OF THE INTERNAL AUDITOR ASSOCIATION OF INDONESIAN GOVERNMENT

APPARATUS (APIP) IN THE REGION (A STUDY OF PROVINCIAL INSPECTORATE OF NTB)

RESEARCH METHOD

Supposedly, the supervisor of the middle government in the Provincial Inspectorate should not act as a technical control. The role of technical handler is not known in Regulation of the Minister of State Apparatus Empowerment No.

LEGAL PROTECTION AGAINST INTERIM REPLACEMENT (PAW) OF DPRD LEADERSHIP

Interim Replacement (PAW) of the DPRD Leadership becomes interesting to be studied from the perspective of constitutional law. The principle of majority vote can be shown in the provisions of Article 2 paragraph (3), Article 6A paragraph (3) and paragraph (4), Article 7B paragraph (3) and paragraph (7), and Article 37 paragraph (4) of the 1945 Constitution.

THE EXISTENCE OF COMMUNITY FOREST AFTER THE ENACTMENT OF LAW NUMBER 23

The enactment of Law Number 41 Year 1999 on Forestry is one of the efforts to improve the old system of forest management in Indonesia. 0 Regulation of the Minister of Forestry of the Republic of Indonesia Number: P.88 / Menhut-II / 2014 About Community Forest. The Community Forestry Policy was issued in 1995 through Decree of the Minister of Forestry Issuance No.

The legal certainty that the government gives to the people in the management of Community Forest is a concrete form of government concern for the welfare of the people around the forest. In the context of forestry the birth of Law Number 23 Year 2014 on Local Government, explicitly draws the authority of the district in conducting supervision and guidance in the forestry sector.

AUTHORITY OF THE MINISTER OF HOME AFFAIRS IN THE CANCELLATION OF

YEAR 2014 ON REGIONAL GOVERNMENT

Authority of the Minister of Home Affairs in the Cancellation of Provincial Regulations Based on Law Number 23 Year 2014 on Regional Government. However should be attention is the implementation of the role and function of supervision by the government as regulated in the provisions of Law No. Then related to the Evaluation of the implementation of Provincial Regulations, conducted in the framework of the implementation of.

0 Whereas the direction of the Minister of Home Affairs arrangement is in the form of. In this case, the Minister of Home Affairs is enough to verify or review the draft of the Provincial Regulation (Legal Drafting).

LEGAL REVIEW OF TRANSFER OF AUTHORITY OF GOVERNMENT AFFAIRS ON ENERGY AND

MINERAL RESOURCES UNDER LAW 23 YEAR 2014 ON REGIONAL GOVERNMENT

While the provisions in Article 14 paragraph (1) of the Regional Government Law states that the implementation of government affairs in the field of energy and mineral resources is shared between the Central Government and Provincial Region. The district / city government no longer has the authority but is the authority of the central government and the provincial government. The authority of the Regional Government after the enactment of Law Number 23 Year 2014 on Regional Government has undergone drastic changes one of them in the implementation of authority affairs in the field of ESDM.

The conflict occurred because the central government has not issued a regulation (PP) related to the guidance of the transfer of authority of government affairs in the field of ESDM. Perka BKN 10 year 2016 on the Implementation of the Civil Servant's Transfer of Government Affairs in the Field of Energy and Mineral Resources.

LEGAL IMPLICATION OF AGRICULTURAL LAND OWNERSHIP BY ABSENTEE IN SUB-

LOMBOK

One of the land reform programs is the absentee prohibition of agricultural land holding, which rests on the basic law of the Basic Agrarian Law (UUPA) Article 10. 34;guntai", is the possession of the land which is located outside the area of residence. 1 Owners of agricultural land are obliged to reside in the sub district where the land is located.

2 Owners of agricultural land residing outside the sub-districts where the land is located, shall transfer the right to their land or move to the sub-district of the location of the land. The objective of the prohibition of absentee farming is that the results obtained from the agricultural land cultivation are mostly enjoyed by the people who live in Tanjung Sub.

THE AUTHORITY OF THE RELIGIOUS COURTS IN THE SETTLEMENT OF SHARIA BANKING DISPUTES

ANALYSIS OF DECISION OF PA MATARAM NUMBER 0508 / PDT.G / 016 / PA.MTR CONCERNING

ACTS AGAINST THE LAW)

The authority of the Religious Courts in the Settlement of Sharia Banking Disputes (Analysis of Decision of PA Mataram Number 0508 / PDT.G / 016 / PA.MTR concerning Acts against the Law). Based on the description, the authors want to examine and analyze relating to the authority of the Religious Courts in the Settlement of Sharia Banking Disputes (Analysis of Decision of PA Mataram Number 0508 / PDT.G / 016 / PA.MTR). The authority of the Religious Courts in the Settlement of Sharia Banking Disputes (Analysis of Decision of PA Mataram Number 0508 / PDT.G / 016 / PA.MTR concerning Acts against the Law) . 3) The principle of tranquility.

The authority of the Religious Courts in the Settlement of Sharia Banking Disputes (Analysis of Decision of PA Mataram Number 0508 / PDT.G / 016 / PA.MTR concerning Acts against the Law). Based on the above discussion, it can be concluded that in the authority of the Religious Courts in the Settlement of Sharia Banking Disputes based on cases contained in the Decision of PA Mataram Number 0508 / PDT.G / 016 / PA.MTR concerning Acts Against the Law is a dispute between Mr.

JUDICIAL REVIEW OF PPAT CALLS ACCORDING TO THE CRIMINAL JUSTICE SYSTEM

In the case of criminal liability, in the criminal justice system the invitation to the PPAT office is different from the calling of the Notary's office. The second principle that justifies the legal protection of government action is the principle of the rule of law. 0 Article 112 of the Criminal Procedure Code requires that a person summoned by the investigator for the purposes of the examination shall come to the investigator.

2 It is required to keep the contents of the deeds secret, as determined in the formulation of oath of office. From the above matter PPAT cannot be subject to Article 266 paragraph (1) of the Criminal Code.

LEGAL STRENGTH OF CERTIFICATE OF MORTGAGE

RIGHT IS RELATED TO COURT DECISION (CASE STUDY OF DECISION OF RELIGIOUS COURTS OF

PRAYA NUMBER 0479 / PDT.G / 2012 / PA.PRA)

In the lawsuit, the third party (third) filed a lawsuit through the Religious Courts of Praya related to the ownership of the land and the building. With regard to the execution of the object of the Insurance Rights for the credit in. Prior to be notified in writing by the Giver or the holder of the Mortgage to the parties concerned;.

This may occur in the execution of the Mortgage due to a rebuttal by the debtor. THE POSITION OF DEED OF OFFICIAL OFFICER OF THE DEED OF LAND (PPAT) IN THE BANKING.

THE POSITION OF DEED OF OFFICIAL OFFICER OF THE DEED OF LAND (PPAT) IN THE BANKING

CREDIT GUARANTEE

STUDY OF PT BANK BPR PESISIR AKBAR BIMA)

The Position of Deed of Official Officer of the Deed of Land (PPAT) in the Banking Credit Guarantee (Study of PT Bank BPR Pesisir Akbar Bima). The binding of bank credit collateral by the official of the land certificate (PPAT) is in the form of Deed of Power of Attorney Charging of Dependency Right (SKMHT) and Deed of Burden of Mortgage (APHT). The two types of binding of these guarantees are usually distinguished in the size of the credit ceiling provided by the creditor (Bank) to the debtor.

However, in the process of confiscation of the guarantee by the creditor (Bank) to the debtor performing the default, the binding of the guarantee by a notary concurrently as PPAT in the bank having the legal force used is the binding of Deed of Burden of Mortgage (APHT). Mr Ahmad Muslim, SH said that the relationship of the parties in the credit agreement at PT.

PROVISION OF RIGHT TO BUILD OVER RIGHT OF MANAGEMENT CONTROLLED BY LOCAL

GOVERNMENT

One of the tenure of land rights is the right to control the land over the State. 24 of 1997 on Land Registration stipulates that the right of management is one of the objects of land registration. The authority of the holder of Right to Management is also governed by Government Regulation no.

The local government as the holder of the Right of Management is not authorized to lease portions of management rights to a third party. The Right Holder of Management is authorized to deliver the portion of the management rights to a third party.

THE POSITION OF THE CORRUPTION ERADICATION COMMISSION AS THE STATE

INSTITUTION IN THE STATE SYSTEM OF ADMINISTRATION IN INDONESIA

The provisions of Article 10 paragraph (1) and paragraph (2) of Law Number 24 Year 2003 regarding the Constitutional Court are the provisions of Article 24C Paragraph (1) and Paragraph (2) of the 1945 Constitution. Based on Article 2 paragraph (1) of Regulation of the Constitutional Court Number 08 / PMK / 2006 it is determined that the applicants and applicants in the dispute over the authority of state institutions shall be 1) the People's Legislative Assembly (DPR) ); 2) Regional Representative Council (DPD); 3) People's Consultative Assembly (MPR); 4) President; 5) Financial Examination Agency (BPK); 6) Local Government (Pemda); or 7) other State Institutions whose authorities are granted by the 1945 Constitution of the Republic of Indonesia. In the decision, the Constitutional Court declares that the Petitioner (Regent of East Kutai) is a State institution as referred to in Article 18 paragraph (3) of the 1945 Constitution of the Republic of Indonesia and the Respondent (Minister of Energy of Mineral Resources) is a state institution pursuant to Article 17 paragraph (3) of the Constitution NRI 1945.

In the exercise of the authority of state institutions, there may be different interpretations of authority. Nevertheless the authors would agree if the dispute over the authority of the state institution is granted to the Constitutional Court.

CRIMINAL DISPARITY IN JUDGE'S DECISION ON CHILD CASES REVIEWED FROM THE

PERSPECTIVE OF CHILD RIGHTS PROTECTION (CASE STUDY IN MATARAM DISTRICT COURT)

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