scholarly journals The Independence Judge Verdict in Tax Dispute Resolution

2017 ◽  
Vol 1 (1) ◽  
pp. 45
Author(s):  
Sartono Sartono ◽  
Tumanggor Tumanggor ◽  
Sri Soemantri ◽  
Wiratni Ahmadi ◽  
Satya Arinanto
Keyword(s):  
Dispute Resolution ◽  
The State ◽  
Judicial Power ◽  
Applied Theory ◽  
Theory Theory ◽  
Middle Range Theory ◽  
Grand Theory ◽  
Theory Of Justice ◽  
Middle Range ◽  
Range Theory

<p align="justify">Tax tribunal as a specialized court exercising judicial powers to investigate and adjudicate tax disputes still using a system of dualism coaching, because until now there has been no revision or amendment of Law No. 2 of 2002 on the Tax tribunal. Independence and freedom of the Tax tribunal judge in deciding tax disputes must uphold justice, and not subject to and bound by any party. This research using theory of Justice based on the Pancasila. Grand Theory, theory of the State of Law as the Middle Range Theory and an Independent Judicial Power Theory. Applied Theory. This research was conducted using a normative juridical. Based on the research results show that the Tax tribunal judge in examining and deciding tax disputes has been carrying out its obligations which reflect the independence and the independence of judges and impartially and has fulfilled the principles of independent judicial power, in accordance with the provisions of Article 24 of the 1945 Constitution.</p>

scholarly journals Reconstruction of Bonds Arrangements in Indonesian Capital Market Justice-Based Value

2017 ◽  
Vol 1 (1) ◽  
pp. 36
Author(s):  
Elvira Fitriyani Pakpahan
Keyword(s):  
Capital Market ◽  
Legal Protection ◽  
Applied Theory ◽  
Theory Theory ◽  
Legal Certainty ◽  
Financial Service Authority ◽  
Grand Theory ◽  
Research Implementation ◽  
Middle Range ◽  
Range Theory

Trustee contracts referring to the special provisions on guarantees stipulated by Bapepam (Capital Market Supervisory Agency)/OJK (Financial Service Authority) as referred in item 4 letter E Kep. Bapepam-LK No.412 / BL / 2010 are considered too general. The provision of guarantee on number 4 letter E Kep. Bapepam No.412 is limited to informational provisions, not a requirement. The purpose of this paper is to know and analyze the implementation of bond arrangements and weaknesses in the capital market of Indonesia based on the value of justice. Why there are weaknesses in the implementation of bond arrangement in Indonesia capital market. This research used sociological juridical method. The theories used to analyze were the theory of Degrading Justice as the Grand Theory, Theory of Legal Protection as the Middle Range Theory and Theory of the Covenant as Applied Theory. Based on the results of research implementation of bond arrangement in Indonesia capital market does not give justice value to the parties such as issuer, trustee and investor in particular. Unclear arrangements in Bapepam-LK's Decree on General Provisions and Trustee Contracts under the Warranty (if any) do not provide legal certainty and fairness to bond investors in the event of default. The weaknesses in the implementation of bonds arrangement in the Indonesian capital market due to the functions and duties of the Trustee listed in UUPM have no regulatory arrangements, as well as the absence of guidelines/standards in the preparation of the trustee contract. The reconstruction of the law shall be conducted by changing the special provisions of Bapepam Decree Number 412 on item 4 letter E concerning the guarantee (if any) by removing / removing the existing word in parentheses (if any), as it does not reflect the value of legal certainty and dignified justice.

Comparative Management Theory: Jungle, Zoo or Fossil Bed?

1994 ◽  
Vol 15 (3) ◽  
pp. 323-359 ◽  
Author(s):  
S. Gordon Redding
Keyword(s):  
The State ◽  
Theory Building ◽  
Management Theory ◽  
Theoretical Development ◽  
Middle Ground ◽  
Middle Range Theory ◽  
New Approaches ◽  
Comparative Management ◽  
Middle Range ◽  
Range Theory

Earlier reviews of the state of comparative management theory are considered and summarized and lead to the following conclusions: the literature suffers from an excess of simple empirical reportage; theoretical development is weak in the middle ground and at higher levels; there is a bias away from ethnographic work; perspectives tend to be narrow and partial. Some progress is visible as a result of the unifying work of Hofstede but its contribution also entails new avenues of enquiry about the determinants and consequences of culture. Some middle-range theory building is now occurring in specific fields such as expatriation, leadership, and HRM techniques, but it remains tentative. Dilemmas stemming from altern ative frameworks of meaning and complex causation pose severe epistemological challenges and require new approaches to comparison. The economics-based positivist paradigm is seriously inadequate for such challenges, but dangerously imperialist. A new, more theoretically sophisticated, approach is advocated and outlined as a route for progress.

scholarly journals BEBERAPA FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN

2020 ◽  
Vol 2 (1) ◽  
pp. 23-45
Author(s):  
Apollo Apollo
Keyword(s):  
Corporate Governance ◽  
General Equilibrium Theory ◽  
Middle Range Theory ◽  
Grand Theory ◽  
Going Concern ◽  
Background Theory ◽  
Good Corporate Governance ◽  
Middle Range ◽  
Range Theory ◽  
Big Four

Abstrak: Standar auditing selama 12 tahun terakhir mengalami peningkatan pada sisi kuantitas maupun kualitas. Kondisi ini mengindikasikan terjadinya kompleksitas peran auditor sebagai pihak yang independen dalam menciptakan good corporate governance. Terdapat dua faktor utama yang menyebabkan terjadinya skandal auditing yakni : (a) implementasi standar umum, dan (b) implementasi standar pekerjaan lapangan. Adanya ragam perbedaan dan konflik kepentingan menyebabkan auditor mengalami ambiguinitas peran pada standar auditing. Penelitian ini bertujuan memperoleh bukti empirik pengaruh solidaritas sosial, kompetensi auditor, profesionalisme auditor, dan reputasi perusahaan klien terhadap opini audit going concern. Untuk menguji fakta empirik tersebut diperlukan susunan logika dengan Background Theory: Teori Idealisme Klasik, Grand Theory : General Equilibrium Theory - IO Wassily Leontief (1906 - 1999) Standar Auditing (2011), Middle Range Theory : Posmodernisme Derrida (1930-2004),  Rorty (1931-2007), Sartre (1905-1980), dan Application Theory : Agency  Theory : Jensen & Meckling (1976); Francis and Smith (1994); Hammer (1992) Kamin & Ronen (1978); Fama (1980); Baiman(1982); Caose (1987); Zimmerman  (1980). Unit penelitian adalah 84 responden pada Kantor Akuntan Publik Big Four di Jakarta. Metode alat analisis menggunakan path analysis atau gabungan antara korelasi dan regresi untuk mengetahui pengaruh secara parsial maupun simultan. Hasil penelitian setelah dilakukan uji validitas, reabilitas, dan transformasi data ordinal ke data interval menunjukan hasil: (a) solidaritas sosial, kompetensi auditor, profesionalisme auditor secara parsial tidak berpengaruh signifikan dengan opini audit going concern, sedangkan reputasi perusahaan klien berpengaruh signifikan terhadap opini audit going concern, dan (b) solidaritas sosial, kompetensi auditor, profesionalisme auditor, reputasi perusahaan klien terhadap opini audit going concern secara simultan berpengaruh positif dan signifikan sebesar nilai adjusted R square 0.626 atau sebesar 62.6% sedangkan sisanya 37.4% dipengaruhi variabel lain di luar model penelitian.   Hasil penelitian ini mempunyai konsistensi dengan seluruh kerangka pemikiran, tinjauan pustaka, dan penelitian terdahulu. Adapun saran untuk penelitian: (a) bagi pengembangan ilmu auditing diperlukan penelititan lanjutan di luar model seperti budaya, tanggung jawab etika auditor , (b) untuk kebijakan IAPI dan KAP perlu menyusun kejelasan maupun kriteria lebih konkrit pemberian opini audit going concern, pertimbangan solidaritas sosial, peningkatan kompetensi auditor, memperbaiki profesionalisme auditor, dan memperhatikan kemampuan reputasi perusahaan klien sebagai pihak auditee. Kata Kunci : Solidaritas Sosial, Kompetensi Auditor, Profesionalisme Auditor,  Reputasi Perusahaan Klien, Opini Audit Going concern, KAP Big Four

scholarly journals Middle Range Theory– Robert King Merton

2017 ◽  
Vol 5 (01) ◽  
Author(s):  
Vijay Kumar
Keyword(s):  
Physical Science ◽  
Social Processes ◽  
Talcott Parsons ◽  
Social Scientists ◽  
Middle Range Theory ◽  
Grand Theory ◽  
Empirical Inquiry ◽  
Middle Range ◽  
Range Theory ◽  
Great Scope

Sociology is the science of society. Social scientists today live at a time when physical science has achieved comparatively great scope and precision of theory and experiment, a great aggregate of tools of investigation. Perhaps sociology is not yet ready for its Einstein because it has not yet found its Kepler-to say nothing of its Newton, Laplace, Max Well or Plank. Talcott Parsons is the most important structural–functional theorist. He gave the grand theory. A grand theory is a broad conceptual scheme with systems of interrelated propositions that provide a general frame of reference for the study of social processes and institutions. Merton criticized to this type of theory. He gave middle range theory. Middle range theory is principally used in sociology to guide empirical inquiry. Parsons advocated the creation of grand overarching theories; Merton favoured more limited, middle range theories.

Grand Theory and Middle-Range Theory

2021 ◽  
pp. 131-136
Author(s):  
Frederik Ponjaert
Keyword(s):  
External Validity ◽  
Theory Building ◽  
Middle Range Theory ◽  
Grand Theory ◽  
Middle Range ◽  
True State ◽  
Conditional Statements ◽  
Range Theory ◽  
State Of Affairs ◽  
The One

This chapter differentiates between grand theory and middle-range theory. The study of social phenomena raises the twofold question about the internal and external validity of a hypothesis. A piece of research is internally valid when it describes the true state of affairs within its own setting. The extent to which its findings can be applied to other settings will determine its relative external validity. External validity is a product of the theoretical aspirations of the research. When grand in scope, theoretical aspirations reject the importance of specific variations and attempt to describe the true state of affairs in all settings. Conversely, a theory-building exercise with a mid-range scope is bound by a set of conditional statements. Whereas middle-range theory-building is rooted in generalizable empirical propositions, grand theory-building is based on internally consistent ontologies. On the one hand, grand theory favours highly abstract theorizing, which is fairly distinct from concrete empirical concerns. On the other hand, middle-range theories reflect more sociologically embedded theorizing, which strives to integrate theory and empirical variations over time and space.

Nursing in a Complex World

2012 ◽  
Vol 25 (4) ◽  
pp. 307-312 ◽  
Author(s):  
Kristine Florczak ◽  
Michele Poradzisz ◽  
Susan Hampson
Keyword(s):  
Complexity Theory ◽  
Complex World ◽  
Nursing Research ◽  
Middle Range Theory ◽  
Grand Theory ◽  
Neuman Systems Model ◽  
Systems Model ◽  
Middle Range ◽  
Range Theory ◽  
Neuman Systems

The authors of this column put forth a call for more grand theory to be used as the basis of nursing research. To that end, complexity theory and the Neuman systems model are reviewed followed by a discussion of the links that occur between them. Then evidence of the increased use of middle-range theory as the foundation of current nursing research is put forth. Finally, there is a discussion about the authors’ conclusion that the complexity of the phenomena of interest for nursing research requires theories to be used as underpinnings that are more abstract and less reductionistic.

scholarly journals Analisis Teori Nyeri: Keseimbangan Antara Analgesik dan Efek Samping

2008 ◽  
Vol 12 (2) ◽  
pp. 129-136
Author(s):  
Imami Nur Rachmawati
Keyword(s):  
Pain Management ◽  
Practice Theory ◽  
Daily Practice ◽  
Management Theory ◽  
Nursing Theory ◽  
Middle Range Theory ◽  
Grand Theory ◽  
Middle Range ◽  
Or Practice ◽  
Range Theory

AbstrakTeori dalam keperawatan diklasifikasikan dalam grand theory, middle-range theory, dan low range atau practice theory. Pengetahuan tentang practice theory sangat penting bagi seorang perawat dalam melakukan praktik asuhan keperawatan seharihari. Salah satu practice theory yang dikembangkan pada tahun 2000-an adalah berkaitan dengan manajemen nyeri. Artikel ini memberikan gambaran analisis teori nyeri: keseimbangan antara analgesik dan efek samping berdasarkan langkah-langkah yang telah dirumuskan Walker dan Avant sehingga dapat disimpulkan kelebihan dan kekurangan teori tersebut. AbstractTheories in nursing are classified into grand theory, middle-range theory, and low range or practice theory. In the daily practice, it is important for a nurse to understand and apply nursing theory. One of the practice theory introduced in 2000-s is related to pain management. The aim of this article is to describe an analysis of pain management theory: a balance between analgesic and side effects based on Walker and Avant’s method.

Commentary and Book Review of Middle Range Theories: Application to Nursing Research and Practice (5th Edition) by Sandra J. Peterson and Timothy S. Bredow (2020),

2021 ◽  
Vol 34 (2) ◽  
pp. 211-216
Author(s):  
Howard K. Butcher
Keyword(s):  
Current Status ◽  
Nursing Research ◽  
Nursing Theory ◽  
Middle Range Theory ◽  
Research And Practice ◽  
Middle Range ◽  
Range Theory

The author in this article provides a review of Peterson and Bredow’s 5th edition of Middle Range Theories: Application to Nursing Research and Practice. The author also shared some concerns and thoughts about the current status of nursing theory and middle-range theory.

Why Middle-Range Theory?

1997 ◽  
Vol 19 (3) ◽  
pp. viii ◽  
Author(s):  
Peggy L. Chinn
Keyword(s):  
Middle Range Theory ◽  
Middle Range ◽  
Range Theory
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