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All Journal Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit PENA LAW: International Journal of Law
Irianto, Agung
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Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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ELECTRONIC CERTIFICATES OF LAND RIGHTS AND THE CONCEPT OF IMMUTABILITY IN INDONESIAN NATIONAL LAND LAW: ELECTRONIC CERTIFICATES OF LAND RIGHTS AND THE CONCEPT OF IMMUTABILITY IN INDONESIAN NATIONAL LAND LAW Rahmat, Rahmat; Irianto, Agung; Hidayati, Mashlihati Nur; Nut, Nut
PENA LAW: International Journal of Law Vol. 3 No. 2 (2025): September
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penalaw.v3i2.239

Abstract

Digital transformation in the land sector has led to the implementation of electronic certificates as an effort to modernize national land administration. In this system, the principle of immutability, or the unchangeability of data after it has been recorded, is an important basis for ensuring the integrity and validity of land rights data. This paper analyses the relevance of the concept of immutability in information technology to the electronic certificate system from the perspective of national land law. Through a normative juridical approach and a study of legislation, it is found that while the principle of immutability enhances legal protection, data validity, and service efficiency, it remains subject to basic principles of land law that allow for the annulment of rights on the basis of legal decisions. The study recommends strengthening technical and legal regulations and developing blockchain-based systems to support the immutability principle in land administration. The concept of immutability in law is closely related to the principle of legal certainty. In the context of Indonesian national land law, this concept is reflected in the land registration system that gives legal force to registered land rights. This article discusses the relationship between legal theories and the concept of immutability, as well as its application in national land law, particularly through the Basic Agrarian Law (UUPA) and Government Regulation No. 24 of 1997 on Land Registration. The study shows that the principle of immutability is the foundation for ensuring stability, legal security and protection of land rights.
Military Backgrounds in Shaping Earnings Management: Insights from the Board of Commissioners and Directors Irianto, Agung; Kurniawati, Estetika Mutiaranisa
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i2.14028

Abstract

This study aims to determine the effect of the military background of the board of commissioners and directors on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research uses a quantitative approach, utilizing secondary data obtained from annual reports published on the Indonesia Stock Exchange and on the official websites of each company. Using panel data regression analysis, the findings indicate that companies with a board of commissioners and a military background negatively affect earnings management. Meanwhile, directors with military experience do not affect earnings management. This study utilizes the military background variable of the company's top management, which is still rarely used in earnings management research, particularly in Indonesia. This research contributes as a guideline for company stakeholders, especially investors, regarding the potential risks and benefits associated with earnings management in companies with a board of commissioners and directors with military backgrounds.
Co-Authors Hidayati, Mashlihati Nur Kurniawati, Estetika Mutiaranisa Nut, Nut Rahmat Rahmat