Economics, Social, and Humanities Journal (Esochum) https://jurnal.unupurwokerto.ac.id/index.php/esochum <p style="text-align: justify;">Economics, Social and Humanities Journal (Esochum) is published twice a year in the months of September and April. It presents articles on several fields related to Management, Accounting, Public Administration, Law, Islamic Law, and English Language Teaching. The contents include analysis, studies, research reports, application of theories, material development, and reviews. The journal is published by the Faculty of Social, Economics and Humanities, Universitas Nahdlatul Ulama Purwokerto.</p> en-US agisasfi@gmail.com (Asfi Aniuranti) Tue, 15 Oct 2024 00:00:00 +0000 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 IMPLEMENTASI ALTERNATIVE DISPUTE RESOLUTION (ADR) DALAM PENYELESAIAN SENGKETA WARIS DI DESA BEJI KEDUNGBANTENG https://jurnal.unupurwokerto.ac.id/index.php/esochum/article/view/375 <p>In Indonesia, inheritance law consists of Islamic inheritance law, western civil inheritance law, and customary inheritance law. Dispute resolution is generally divided into two, namely litigation dispute resolution and non-litigation channels. Generally, inheritance disputes are resolved through litigation. In contrast to Beji village, inheritance dispute resolution can be done through non-litigation channels. This research aims to find out how alternative dispute resolution is implemented in resolving inheritance disputes in Beji Kedungbanteng Village. This type of research was field research using a normative-empirical approach. The data collection techniques used in this research were observation and documentation.&nbsp; The research results state that Alternative Dispute Resolution (ADR) is a non-litigation dispute resolution solution. The application of ADR in resolving inheritance disputes starts from consultation, negotiation and mediation. Consultations are carried out by the disputing parties with religious leaders or local community leaders. After consultation, negotiations are then carried out with the parties to the dispute. If negotiations are unsuccessful then mediation is carried out. Mediators in resolving inheritance disputes in Beji Village are religious leaders, community leaders, or the village government. If mediation is unsuccessful, the dispute will be resolved through litigation.</p> Fetri Fatorina, Fahmi Abdurrahman Copyright (c) 2024 Economics, Social, and Humanities Journal (Esochum) https://jurnal.unupurwokerto.ac.id/index.php/esochum/article/view/375 Tue, 15 Oct 2024 08:18:28 +0000 ANALISIS IMPLEMENTASI SAK EMKM PADA USAHA MIKRO KECIL DAN MENENGAH: STUDI KASUS UMKM KARS PRODUCTION https://jurnal.unupurwokerto.ac.id/index.php/esochum/article/view/377 <p>Research conducted on MSMEs Kars Production aims to design and present financial statements based on SAK EMKM. This research considers theories and information relevant to the accounting cycle. The purpose of this study is to increase understanding and knowledge and produce good, accurate, and adequate financial statements. With quality financial statements, Kars Production MSMEs can develop their business well and control their operational activities effectively. In addition, the information contained in the financial statements can also be used as a basis for decision-making for the development of the business they are doing. The type of research conducted is qualitative research. This research is a descriptive research action that is more concerned with using analysis with an inductive approach. The approach used is a type of qualitative descriptive research approach that consists of collecting data to answer various questions about the final status of the research subject. The results of this study show a discrepancy between the process of recording, preparing, and reporting finances at Kars Production MSMEs with the applicable financial report-making standards, namely SAK EMKM. This is because the MSMEs in their reports are still made only in accordance with the knowledge they have, which is still very simple. Of course, this will make it difficult for MSMEs in the right decision-making process to develop their business in the future.</p> Rizal Ramadhan, Siti Ma’sumah, Riztina Dwi Setyasih Copyright (c) 2024 Economics, Social, and Humanities Journal (Esochum) https://jurnal.unupurwokerto.ac.id/index.php/esochum/article/view/377 Tue, 15 Oct 2024 00:00:00 +0000 PERLINDUNGAN HUKUM BAGI KONSUMEN PENGGUNA JASA PARKIR DI KLINIK PRATAMA TANJUNG BERDASARKAN PERATURAN DAERAH KABUPATEN BANYUMAS NOMOR 4 TAHUN 2021 https://jurnal.unupurwokerto.ac.id/index.php/esochum/article/view/378 <p>This research aims to find out the legal protection for consumers who used parking services at the Tanjung Pratama Clinic, Banyumas Regency based on Banyumas Regency Regional Regulation Number 4 of 2021 concerning the Implementation of Parking associated with consumer protection law, and find out the obstacles faced in efforts to provide legal protection for consumers. This research used descriptive method to obtain descriptive data regarding the provision of legal protection to consumers of parking service users and the obstacles faced in efforts to provide legal protection. Normative juridical research was used to analyse legal protection for consumers of parking services at Tanjung Primary Clinic. While empirical juridical research was used to analyse the obstacles faced in efforts to provide legal protection for consumers of parking service users at the clinic. Data obtained using primary data and secondary data. Based on the results of the research, it is concluded that the Regional Regulation of Banyumas Regency Number 4 of 2021 concerning the Implementation of Parking serves as a guideline in the implementation of parking. Normatively, the regulation of consumer rights also refers to Article 4 of Law of the Republic of Indonesia Number 8 of 1999 concerning Consumer Protection. Consumer rights that must be protected in the research based on Banyumas Regency Regional Regulation Number 4 of 2021 concerning the Implementation of Parking associated with Consumer Protection Law are the right to security, comfort and safety, the right to have their opinions and complaints heard, the right to compensation, compensation, and/or replacement, if the services received are not in accordance with the agreement or not as they should be. The obstacles faced in efforts to provide legal protection for consumers who use parking services at the Tanjung Pratama Clinic, Banyumas Regency are institutional constraints, funding, human resources, regulations and information.</p> Nizar Zul Fauzi, Endang Eko Wati, Sukirno Copyright (c) 2024 Economics, Social, and Humanities Journal (Esochum) https://jurnal.unupurwokerto.ac.id/index.php/esochum/article/view/378 Tue, 15 Oct 2024 00:00:00 +0000 IMPLEMENTASI KEBIJAKAN PENANGGULANGAN GIZI BURUK PADA BALITA DI DESA BANTERAN KECAMATAN SUMBANG TAHUN 2022 https://jurnal.unupurwokerto.ac.id/index.php/esochum/article/view/387 <p>This research is entitled “implementation of Policies for Combating Malnutrition in Toddlers in Banteran Village, Sumbang District” which aims to determine the implementation of policies for tackling malnutrition in toddlers. This research was located in Banteran Village, Sumbang District, Banyumas Regency. The method used in this research was a qualitative descriptive method which uses two sources, namely primary data and secondary data. The data collection methods used in this research were observation, interviews and documentation. The theory used in this research is the Policy Implementation theory according to George C. Edward III with four aspects, namely communication, resources, attitudes (dispositions), and bureaucratic structure with the focus of the research being the implementation of polices for dealing with malnutrition in toddlers. The implementation result obtained during the research were the implementation of the recovery supplementary feeding program (PMT Recovery) had not been running optimally, and there was an inhibiting factor in the recovery supplementary food program (PMT Recovery), namely the small amount of budget spent on purchasing additional food.</p> Nela Indriyani Choerun Nisa, Ariesta Amanda, Lupita Ariantika Sari, Chamid Sutikno, Indah Ayu Permana Pribadi Copyright (c) 2024 Economics, Social, and Humanities Journal (Esochum) https://jurnal.unupurwokerto.ac.id/index.php/esochum/article/view/387 Tue, 15 Oct 2024 00:00:00 +0000