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"In this evaluation of the international legal standing of the right to reparation and its practical implementation at the national level, Christine Evans outlines State responsibility and examines the jurisprudence of the International Court of Justice, the Articles on State Responsibility of the International Law Commission and the convergence of norms in different branches of international law, notably human rights law, humanitarian law and international criminal law. Case studies of countries in which the United Nations has played a significant role in peace negotiations and post-conflict processes allow her to analyse to what extent transitional justice measures have promoted State responsibility for reparations, interacted with human rights mechanisms and prompted subsequent elaboration of domestic legislation and reparations policies. In conclusion, she argues for an emerging customary right for individuals to receive reparations for serious violations of human rights and a corresponding responsibility of States."

"Penegakan Hukum Pelanggaran HAM berat di Indonesia terdiri dari mekanisme yudisial dan non yudisial. Pelanggaran HAM berat di Paniai memberikan ancaman diskursus pengetahuan HAM dewasa ini. Terlebih implikasi Penegakan Hukum HAM terfokus pada para korban yang tidak terpenuhi haknya. Konsep keadilan reparasi merupakan rangkaian dari konsep keadilan transisi yang dirancang untuk menjawab pertanggungjawaban negara kepada korban Pelanggaran HAM berat yang tercantum dalam hukum nasional dan hukum internasional. Penelitian ini menggunakan metode hukum penelitian doktrinal dengan pendekatan perundang-undangan dan pendekatan konsep. Hasil penelitian ini menunjukkan bahwa hak reparasi atas korban banyak mengalami dialektik transisi kebijakan di berbagai rezim, khususnya di rezim dewasa ini yang menekankan penyelesaian pelanggaran HAM yang berat masa lalu melalui mekanisme non yudisial sehingga terdapat ketidaksesuaian antara konsep keadilan reparasi maupun keadilan transisional dalam penerapannya di Indonesia saat ini. Oleh karena demikian, perlu adanya rekonsiliasi dari negara sehingga pemenuhan hak reparasi bagi korban pelanggaran HAM di Paniai maupun masa lampau dapat terealisasikan secara maksimal sesuai dengan kajian komprehensif HAM.

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The enforcement of gross human rights violations in Indonesia consists of judicial and non-judicial mechanisms. Gross human rights violations in Paniai pose a threat to the current human rights discourse. Moreover, the implications of human rights law enforcement are focused on victims whose rights are not fulfilled. The concept of reparative justice is part of the broader concept of transitional justice, designed to address state accountability to victims of gross human rights violations, as stipulated in national and international law. This research uses doctrinal legal research methods with legislative and conceptual approaches. The results of this study show that the reparation rights for victims has undergone a dialectic of policy transitions across various regimes, particularly in the current regime, which emphasizes the resolution of past gross human rights violations through non-judicial mechanisms. This results in discrepancies between the concepts of reparative justice and transitional justice in their implementation in Indonesia today. Therefore, reconciliation from the state is necessary so that the fulfillment of the right to reparations for victims of human rights violations in Paniai and the past can be maximized in accordance with a comprehensive human rights review."

"Penelitian ini membahas peran yang dilakukan oleh SELDA dan Karapatan dalam proses agenda setting pada Kebijakan Human Rights Victims Reparation and Recognition di Filipina tahun 2012-2013. Dalam mengkaji peran yang dilakukan oleh SELDA dan Karapatan tentang proses agenda setting Kebijakan Human Rights Victims Reparation and Recognition, penulis menggunakan teori agenda setting dan konsep NGO untuk menganalisis. Penelitian ini merupakan penelitian deskriptif dengan menggunakan metode kualitatif. Fokus penelitian ini terletak pada peran SELDA dan Karapatan sebagai NGO yang bergerak di bidang HAM dalam proses agenda setting Kebijakan Human Rights Victims Reparation and Recognition. Peran yang dilakukan oleh SELDA dan Karapatan adalah 1 advokasi terhadap isu Human Rights Victims Reparation and Recognition; 2 artikulasi kepentingan Pemerintah Filipina.

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This study examines the roles performed by SELDA and Karapatan in the agenda setting process on Human Rights Victims Reparation and Recognition Act in the Philippines 2012 2013. In examining the roles performed by SELDA and Karapatan in the agenda setting process of Human Rights Victims Reparation and Recognition Act, the authors use the agenda setting theory and the concept of NGO to analyze. This study is a descriptive research using qualitative method. The focus of this study lies in the role of SELDA and Karapatan as NGOs working in the field of human rights in the process of agenda setting the Human Rights Victims Reparation and Recognition Act. The roles performed by SELDA and Karapatan are 1 advocacy on the issue of Human Rights Victims Reparation and Recognition 2 articulation of interests of the Philippine Government."

"Penelitian ini bertujuan untuk menganalisis pemenuhan hak reparasi bagi korban Peristiwa Talangsari 1989 untuk memperkuat ketahanan sosial serta implementasi sinkronisasi kebijakan Pemerintah Pusat dan Pemerintah Daerah dalam pemenuhan hak reparasi bagi korban Peristiwa Talangsari 1989. Peneliti menggunakan metode kualitatif dengan metode wawancara dan studi pustaka. Dari hasil penelitian, dapat diketahui bahwa pemenuhan hak reparasi yang dapat memperkuat ketahanan sosial diantaranya adalah reparasi materiil dan reparasi secara simbolik. Selain itu, pemenuhan hak atas kebenaran juga diperlukan untuk menciptakan kapasitas transformatif dalam ketahanan sosial. Penelitian ini juga menunjukkan bahwa hingga saat ini, implementasi kebijakan yang diambil oleh Pemerintah Pusat dan Pemerintah Daerah telah memberikan dampak positif bagi korban Peristiwa Talangsari 1989. Meskipun demikian, terdapat beberapa kelemahan dalam kebijakan yang telah diimplementasikan. Sehingga, diperlukan suatu alternatif kebijakan untuk mengoptimalkan pemenuhan hak reparasi bagi korban Peristiwa Talangsari 1989 dan korban dugaan peristiwa pelanggaran HAM berat lainnya di Indonesia untuk memperkuat ketahanan sosial.

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This research aims to analyze the fulfillment of the right to reparation for victims of the 1989 Talangsari Tragedy to strengthen social resilience and the implementation of synchronization of the policies taken by Central Government and the policies taken by Local Government in the fulfillment of the right to reparation for victims of the 1989 Talangsari Tragedy. The writer used qualitative methods such as interviews and literature review. This research shows that the fulfillment of the right to reparation that is able to strengthen social resilience is material reparations and symbolic reparations. Moreover, the fulfillment of the right to the truth is needed to create transformative capacities in social resilience. This research also shows that until now, some policies that are implemented by Central Government and Local Government have made positive impacts on the victims of the 1989 Talangsari Tragedy. Nevertheless, there are some flaws in the policies that have been conducted. Hence, an alternative policy is necessary to optimize the fulfillment of the right to reparation for not only victims of the 1989 Talangsari Tragedy, but also the victims of other alleged gross violations of human rights in Indonesia in order to strengthen social resilience."

"Laporan magang ini disusun untuk mengevaluasi prosedur pengujian substantif atas akun kas dan setara kas pada PT AIH yang telah dilakukan oleh KAP SUE untuk perode yang berakhir pada 31 Desember 2023. PT AIH merupakan perusahaan yang bergerak di konstruksi yang berfokus pada konstruksi tower telekomunikasi base transceiver station (BTS). Evaluasi dilakukan untuk melihat kesesuaian antara proses audit yang dilakukan oleh KAP SUE dengan konsep yang relevan dan standar yang berlaku. Prosedur audit yang dievaluasi terbatas pada pengujian substantif yang mencakup prosedur analitis dan pengujian rinci atas akun kas & setara kas PT AIH. Berdasarkan evaluasi dan analisis yang dilakukan, prosedur pengujian substantif atas akun kas & setara kas PT AIH yang dilakukan oleh KAP SUE telah sesuai dengan standar audit yang berlaku.

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This internship report is prepared to evaluate substantive test procedures on cash & cash equivalent account at PT AIH conducted by KAP SUE for the period ending on December 31, 2023. PT AIH is operated in the construction sector which focuses on the construction of base transceiver telecommunication towers station (BTS). The evaluation aims to assess the suitability of the audit process performed by KAP SUE with relevant concepts and applicable standards. The audit procedures evaluated are limited to substantive tests, which includes analytical procedures and test of details on cash accounts PT AIH & cash equivalents. Based on the evaluation conducted, the substantive audit procedures on PT AIH's cash & cash equivalent conducted by KAP SUE are complied with applicable audit standards."