The association of Southeast Asian nations and its member states:Universality of human rights and the room for particularities

The present research investigates how the Association of Southeast Asian Nations (ASEAN) and its Member States contribute to and undermine the claim to the universality of human rights.This research contributes to the theoretical discussion on the universality of human rights. ASEAN and its Member States acknowledge that human rights are universal, indivisible, interdependent and interrelated while developing an ASEAN human rights system. At the same time, reference is also made to national and regional particularities and various cultural and historical backgrounds. Due to the previous experience with the Asian values argument in the early 1990s, whereby its proponents argued that values that were upposedlycommonly shared in Asia would lead to an ‘Asian view’ of human rights, these particularities have often been presumed to be detrimental to universal human rights standards. The present research provides a more nuanced and up-to-date picture of particular attitudes that exist within the ASEAN region and investigateswhether these attitudes contribute to and undermine the claim to the universality of human rights. In this way, an understanding of the existing instruments and mechanisms, including their limitations, is attained, whichis essential when addressing human rights violations in the ASEAN region.In this research, a legal analysis is made of human rights in the ASEAN context at a conceptual level and of the mechanisms installed to protect and promote these rights. The point of substance concerns the room for developing human rights standards based on the context of ASEAN and its Member States. Specifically, theASEAN Human Rights Declaration, the declarations and reservations to the core human rights instruments of the United Nations to which the ASEAN Member States are party and the fundamental rights in the national constitutions are scrutinised. The procedural part of the research question focuses on ASEAN’sregionalism and human rights engagement by also conducting literature research on the ‘ASEAN Way’, ASEAN’s mode of operating, ASEAN’s existing mechanisms and the initiatives taken by the National Human Rights Institutions in the region. Field research was scheduled in the early stages of the research inorder to gain insight on where ASEAN and its Member States stood with respect to their human rights engagement. In later years, the reports of the organisations the interviewees work for were used to track possible changes in their thinking.The universality of human rights is analysed at three levels: concepts, conceptions and implementation. At the level of concepts, the research analyses which human rights are included in ASEAN’s human rights system. The conclusion is drawn that the ASEAN region overall detracts from the universality of human rights at this level while the added value remains limited. Specifically, the ASEAN Human Rights Declaration and the national constitutions of the Member States omit certain human rights standards, including ius cogens norms, that are set in core human rights conventions of the United Nations.The level of conceptions deals with interpretations and restrictions of human rights in the ASEAN region and their conformity to international human rights law. With respect to the ASEAN Human Rights Declaration, the research concludes that the restrictions formulated as general principles and the inclusion of a general limitation clause overall cause a detraction from the universality of human rights at the level of conceptions. In addition, a number of the provisions are subjected to national law. This corresponds to a practice of ASEAN States to subject provisions of core human rights conventions of the United Nations to national law when formulating reservations, which is also contravening international human rights law.The level of implementation focuses on the way in which human rights are legally protected and promoted in ASEAN’s human rights system. It is concluded that ASEAN’s mechanisms overall lead to a denial of the right to invoke one’s human rights and to a detraction of the universality of human rights. This is due to the lack of procedural aspects in human rights standards and the restricted mandate of ASEAN’s human rights mechanisms. Together with the ‘ASEAN Way’ the development of a higher level of human rights protection is hampered. Consequently, ASEAN needs to rely on national legislatures and courts with respect to the implementation and compliance with norms, whereby the mandate of the National Human Rights Institutions that are present in the region could contribute to ASEAN’s human rights mechanisms

Penyelidikan Motif Penulis dan Pesan Teologis Melalui Analisis Komposisi Narasi Kitab Hakim-Hakim 6-8

This research presents a combination of two approaches, historical criticism and narrative criticism, in analyzing the motifs of the author of the book of Judges through the narrative of Israel's deliverance by Gideon. The debate among Old Testament scholars regarding historicity and theological historiography has divided opinions into two camps that are difficult to reconcile. Although each approach has its own strengths and weaknesses, the combination of both can enrich an approach to the analysis of a narrative text. Judges 6-8 are rarely interpreted using both of these approaches. For historical critical interpreters, emphasis on historicity and the documentary sources forming the narrative is crucial. However, they often overlook the literary devices that bind these historical fragments. On the other hand, narrative criticism, which focuses on literary devices, tends to trap interpreters in the subjectivity of interpretation. Some interpretations with ethical, moral, and practical theological nuances have also made leaps too far without considering the author's motifs. Through the combination of historical criticism and narrative criticism, this research has identified the author's motifs as fundamental theological values that can serve as a foundation for developing theology. This research has found that the author of the book encourages the generations of Israel to maintain their identity through theological messages about God's interaction in Israel's history during the era of Gideon

PEMBEBANAN HAK JAMINAN RESI GUDANG MENURUT UNDANG- UNDANG NO 9 TAHUN 2011 DAN PERLINDUNGAN HUKUM TERHADAP PENERIMA HAK JAMINAN RESI GUDANG

Sistem Resi Gudang (SRG) merupakan instrumen perlindungan bagi petani dalam menghadapi kendala modal dan resiko penjualan komoditas pertanian. SRG dapat diperdagangkan bahkan menjadi jaminan atas pembiayaan yang diberikan kepada para petani. Permasalahan yang diangkat ialah mengenai mekanisme pembebanan hak jaminan kredit melalui Resi Gudang menurut UU No 9 Tahun 2011 serta perlindungan hukum bagi pemegang hak jaminan Resi Gudang. Penelitian ini menggunakan metode yuridis normatif. Pembebanan hak jaminan kredit melalui Resi Gudang menurut undang-undang dapat melalui hak jaminan Resi Gudang yaitu hak jaminan yang dibebankan pada Resi Gudang untuk pelunasan utang, dengan kedudukan diutamakan bagi penerima hak jaminan terhadap kreditur lainnya. Perlindungan hukumnya secara preventif dilihat dari dibuatnya Akta hak jaminan atas resi gudang yang dibuat dihadapan Notaris untuk melindungi dan memberikan kepastian hukum bagi para pihak, adanya peran aktif dari Badan Pengawas guna melaksanakan tugasnya serta adanya Lembaga Jaminan Resi Gudang yang menjamin hak dan kepentingan Penerima Hak Jaminan. Secara represif, Penerima hak jaminan memiliki hak untuk mengambil pelunasan piutangnya atas hasil penjualan jaminan, dan Lembaga Jaminan Resi Gudang memiliki tugas menetapkan, dan melaksanakan kebijakan penyelesaian Pengelola Gudang gagal yang sistemik atau sistematik, serta apabila Pemberi hak jaminan wanprestasi, maka penerima hak jaminan oleh undang-undang diberikan sarana parate eksekusi

PENGARUH FRAUD DIAMOND TERHADAP KECURANGAN AKADEMIK DENGAN MOTIVASI BELAJAR SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI DI UNIVERSITAS PATTIMURA AMBON)

Research is a type of descriptive research, which describes the characteristics of a population or a phenomenon that is the object of research. The population in this study were undergraduate students in the Accounting study program, Faculty of Economics and Business, Pattimura University, Ambon. The author took samples using the purposive sampling method. The number of samples in this study was 400 respondents. Students who are still active are categorized, namely students from the 2019 and 2020 classes. The reason the researcher decided to take samples from students from the 2019 and 2020 classes was because these students had taken and were currently taking courses in Accounting Information Systems 1, Accounting Information Systems 2, Auditing 1 and Auditing 2, and because these students already knew about the fraud triangle theory, in where currently a new theory has developed, namely the fraud diamond theory. The data used in this research was collected via an online questionnaire. Researchers used multiple linear regression analysis and Moderated Regression Analysis (MRA) as data analysis techniques. The statistical tool used by the author in this research is SPSS 17. The results of this research show the influence of the variables in the fraud diamond on academic cheating and the influence of the learning motivation variable in moderating the variables in the fraud diamond on academic cheating, with data obtained from 206 respondents. 1) Pressure has a significant effect on academic cheating, while opportunity, rationalization and ability have no significant effect on academic cheating, 2) learning motivation can significantly moderate pressure and opportunity on academic cheating, while rationalization and ability cannot be significantly moderated by learning motivation on academic cheatin

SEMPAN DAN PANTAI/JALUR HIJAU

Berkaca dari pengalaman Indonesia dari berbagai ancaman gempa bumi dan tsunami yang terjadi sejak beberapa tahun belakangan ini, maka diperlukan kebijakan pemerintah dalam mengatur zonasi di wilayah pesisir dengan menetapkan pengaturan tentang batas sempadan pantai. Penetapan Batas Sempadan Pantai di atur dalam dalam Undang-Undang No. 27/2007 tentang Pengelolaan Wilayah Pesisir. Disebutkan bahwa fungsi sempadan pantai adalah untuk melindungi pantai terhadap gempa dan/atau tsunami ; terhadap erosi dan abrasi ; dari badai, banjir, dan bencana alam lainnya ; serta melindungi ekosistem pesisir. Sempadan pantai mengatur tentang pemanfaatan di kawasan sempadan pantai, yang diperuntukkan bagi kegiatan Perikanan, Pertanian, Rekreasi pantai, Kehutanan, Riset dan penelitian, Pertahanan dan Keamanan, Objek vital nasional, Kepelabuhanan, Lapangan udara, Perlindungan maritime dan Kegiatan budaya atau ritual keagamaan. Sayangnya, pembangunan di pesisir berjalan tanpa mengindahkan rencana zonasi yang telah ditetapkan. Seiring dengan perkembangan waktu dan timbulnya berbagai ancaman di wilayah pesisir yang diakibatkan oleh alam maupun manusia, maka pemerintah perlu mempertegas pengaturan tentang batas sempadan pantai yang adalah 100 meter dari pasang tertingg

MODEL PENGEMBANGAN WISATA BAHARI DI KAWASAN TANJUNG WAIROLE DAN PULAU TIGA KABUPATEN MALUKU TENGAH

“Zamrud khatulistiwa”, sebutan yang sangat dikenal bagi wisatawan yang berkunjung ke Indonesia. Sebagai negara bahari dan negara kepulauan terbesar di dunia, Indonesia memiliki sumberdaya hayati pesisir dan pulaupulau kecil yang sangat potensial untuk dikembangkan. Untuk itu dituntut suatu perencanaan dan pengelolaan sumberdaya pesisir yang berkelanjutan agar bermanfaat dalam mendukung pembangunan ekonomi daerah dan nasional, antara lain berupa peningkatan penerimaan devisa negara, peningkatan lapangan kerja. Pengelolaan sumberdaya dapat dilakukan melalui pengembangan pariwisata. Sayangnya hal ini dapat menimbulkan tekanan terhadap ekosistem pesisir dan pulau-pulau kecil, karena kesadaran tentang pelestarian lingkungan yang masih minim. Keuntungan lebih banyak diperoleh bukan oleh penduduk setempat tetapi oleh pihak swasta. Dengan berjalannya waktu dan melihat kondisi lingkungan wisata pesisir yang semakin memprihatinkan, maka timbul kesadaran masyarakat dan pemerhati lingkungan untuk melakukan pengelolaan khusus berbasis konservasi demi menjaga kelestarian lingkungan pesisir dan meminimalisir dampak negatif yang timbul seperti kerusakan ekosistem dan kepunahan jenis-jenis biota pesisir, disamping menjaga dan menyelamatkan adat dan budaya masyarakat setempa

ANALISIS KELEMBAGAAN NELAYAN KAPAL SLEREK DI DESA PENGAMBENGAN KECAMATAN NEGARA KABUPATEN JEMBARANA BALI: STUDI HUBUNGAN KERJA DAN DINAMIKA PENDAPATAN NELAYAN

Economic relations between capital owners and fishermen will lead to institutional changes (rules of the game) that are obeyed together to maintain the continuity of fishing activities. Institutional that occurs in coastal communities is an interaction between economic agents to achieve certain goals such as welfare. The purposes of this study are 1) Analyzing institutions in fishing efforts using Slerek boat related to working relationship patterns and income dynamics 2) Analyzing the institutional impact on the employment of coastal communities. Based on the results of this qualitative research obtained data that the institutions formed in fishing business activities using slerek boat are the result of continuous interaction so that an unwritten pattern of rules of the games is created that comes from the agreement of the economic agents involved in it. Institutional related labor relations are dominated by agreements between land, sea and patching skippers. The most prominent working relationships appear in the profit sharing system consisting of three systems, namely the system for the light of the moon, the system for three and the clean system of the beach. Institutional related income dynamics are influenced by fish prices, the number of catches, the revenue sharing system implemented, operational costs. The impact caused by the existence of economic institutions on fishing business activities using slerek boat to the absorption of labor is the amount of labor needed in one pair of slerek boat is 46 people

STRATEGI PENGELOLAAN EKOSISTEM HUTAN MANGROVE DI NEGERI AMAHAI

Mangrove forest is a very productive and beneficial ecosystem. Mangrove forest resources in Amahai Village will be increasingly exploited along with the increasing population and economic pressure. The aim of this research is to identify the forms of use by the community in the mangrove area, and to recommend mangrove ecosystem management strategies in Amahai Village. This research was conducted in the mangrove forest area of ​​Amahai Village, Central Maluku Regency from September to November 2018. Sampling was carried out by purposive sampling technique of 36 respondents. The analytical method used is data analysis of descriptive qualitative to identify forms of utilization by the community. SWOT analysis is used to analyze the management strategies of mangrove ecosystem on Amahai Village by identifying internal strengths and weaknesses as well as opportunities external threats. The results obtained five forms of utilization carried out in the mangrove area of ​​Amahai Village, those are fishing, collecting sea cucumbers, gleaning shellfish (bameti), tourism (recreation), and research. There are eight management strategies produced, namely 1) implementing government policies to maintain the potential of mangrove ecosystem resources in order to meet community needs and regional income; 2) utilizing the potential of mangrove ecosystem resources for ecotourism activities and support science and technology; 3) revitalization of customary institutions as an effort to manage mangrove ecosystem areas; 4) organizing resource processing activities in the mangrove ecosystem to meet nutritional needs and increase community income; 5) development of mangrove areas with an environmental insight; 6) improving MCS (Monitoring, Controling and Surveillance); 7) improving coordination among stakeholders; and 8) increasing community knowledge and awareness about the function of mangrove ecosystems and the skills of the communities around the mangrove area.   ABSTRAK Hutan mangrove merupakan suatu ekosistem yang sangat produktif dan memberikan manfaat. Sumberdaya hutan mangrove di Negeri Amahai akan semakin tereksploitasi seiring dengan meningkatnya jumlah penduduk dan desakan ekonomi. Tujuan penelitian ini adalah untuk mengidentifikasi bentuk-bentuk pemanfaatan yang dilakukan oleh masyarakat di kawasan mangrove, serta merekomendasikan strategi pengelolaan ekosistem mangrove di Negeri Amahai. Penelitian ini dilaksanakan di kawasan hutan mangrove Negeri Amahai, Kabupaten Maluku Tengah pada bulan September hingga November 2018. Pengambilan sampel dilakukan dengan teknik purposive sampling terhadap responden sebanyak 36 orang. Metode analisis yang digunakan adalah analisis data deskriptif kualitatif untuk mengidentifikasi bentuk-bentuk pemanfaatan yang dilakukan masyarakat. Analisa SWOT digunakan untuk menganalisis strategi pengelolaan ekosistem mangrove Negeri Amahai dengan mengideintifikasi kekuatan dan kelemahan internal serta peluang dan ancaman eksternal. Hasil penelitian diperoleh lima bentuk pemanfaatan yang dilakukan pada kawasan mangrove Negeri Amahai yaitu penangkapan ikan, pengumpulan teripang, bameti, wisata (rekreasi), serta penelitian. Terdapat delapan strategi pengelolaan yang dihasilkan yaitu 1) mengimplementasikan kebijakan pemerintah untuk menjaga potensi sumberdaya ekosistem mangrove guna pemenuhan kebutuhan masyarakat dan pendapatan daerah; 2) memanfaatkan potensi sumberdaya ekosistem mangrove untuk kegiatan ekowisata serta mendukung ilmu pengetahuan dan terknologi; 3) revitalisasi kelembagaan adat sebagai upaya mengelola kawasan eksoistem mangrove; 4) menyelenggarakan kegiatan pengolahan sumberdaya pada ekosistem mangrove untuk memenuhi kebutuhan gizi dan meningkatkan pendapatan masyarakat; 5) pengembangan kawasan mangrove yang berwawasan lingkungan; 6) peningkatan monitoring, controling and surveilance; 7) meningkatkan koordinasi antar stakeholder; dan 8) meningkatkan pengetahuan dan kesadaran masyarakat tentang fungsi ekosistem mangrove serta keterampilan masyarakat sekitar daerah mangrove   Kata Kunci: Strategi pengelolaan, ekosistem mangrove, SWOT, keberlanjutan, Negeri Amaha

Going Concern Audit of Manufacturing Companies: A Study Before and During the Covid-19 Pandemic

This study aims to determine the effect of Profitability, Leverage and Company Growth on the receipt of going concern audit opinions before and during the Covid-19 pandemic. Research using exploratory study with the type of data used is quantitative data. Population data in this study for 2019-2020 from manufacturing companies listed on the Indonesian Stock Exchange (IDX). Research data that was dialyzed amounted to 238 of 119 samples of manufacturing companies. Purposive sampling is one of the techniques used in research for sampling. The sampling technique used purposive sampling with data analysis techniques, namely descriptive statistics and logistic regression. Based on the results of this study shows that (1) Profitability before the COVID-19 pandemic did not affect the acceptance of Going concern audit opinions, (2) Profitability during the Covid-19 pandemic affected the receipt of Going Concern Audit Opinions, (3) Leverage before the COVID-19 pandemic does not affect the going concern audit opinion, (4) Leverage when the COVID-19 pandemic affects the going concern audit opinion, (5) Company growth before the COVID-19 pandemic does not affect the going concern audit opinion, (6) Company growth during the COVID pandemic -19 does not affect the going concern audit opinion

Profession as Accounting for Non-Accounting Graduates

The challenges of finding work are getting harder every day, and accounting graduates face intriguing issues as a result of the intense competition for available positions and remarkable problems. From the perspective of non-accounting graduates, this study provides a deeper analysis of the phenomenon that takes place in the accounting industry. Numerous industries that use non-accounting graduates as accountants frequently experience this situation. Eleven non-accounting graduates from various firms will be interviewed as part of a qualitative approach to address this situation. This study reveals that their lack of prior accounting knowledge stems from their varied educational backgrounds, such as; their motivation to stay in their current position comes from both internal and external sources; their lack of prior computer knowledge and proficiency is a barrier; and, finally, their adaptation process is facilitated by co-workers and independent self-education through educational materials or courses. It is hoped that as this research advances, both qualitative and quantitative methods will be used to help understand this phenomenon comprehensively