Jurnal Online Universitas Pekalongan
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Prevention of budget leakage through law enforcement in the tax sector in Kendari City
Full text linkResearch discussing the prevention of budget leakage through law enforcement in the tax sector is an effort to overcome the problem of budget leakage which is one of the main problems in the country\u27s financial sector. The urgency of this research is to minimize state financial losses due to budget leakage and strengthen the integrity of the tax sector in Kendari City. To achieve the expected goals, researchers will adapt research procedures with mixed methods using several data collection techniques such as interviews, questionnaires, literature studies, and conducting focus group discussions (FGDs). In conducting this research, researchers must also pay attention to ethical aspects of research, such as data privacy and security, and maintain academic integrity. This study aims to identify the factors that cause budget leakage, as well as to evaluate the effectiveness of law enforcement in preventing budget leakage in the tax sector. Thus, this study is expected to provide appropriate recommendations to overcome the problem of budget leakage that occurs in the tax sector in Kendari City. The results of this study are expected to be policy recommendations that can help improve the effectiveness of law enforcement and prevent budget leakage in the tax sector in Kendari City. In addition, this research can also contribute to the development of science, especially in the fields of law and public finance.Research discussing the prevention of budget leakage through law enforcement in the tax sector is an effort to overcome the problem of budget leakage which is one of the main problems in the country\u27s financial sector. The urgency of this research is to minimize state financial losses due to budget leakage and strengthen the integrity of the tax sector in Kendari City. To achieve the expected goals, researchers will adapt research procedures with mixed methods using several data collection techniques such as interviews, questionnaires, literature studies, and conducting focus group discussions (FGDs). In conducting this research, researchers must also pay attention to ethical aspects of research, such as data privacy and security, and maintain academic integrity. This study aims to identify the factors that cause budget leakage, as well as to evaluate the effectiveness of law enforcement in preventing budget leakage in the tax sector. Thus, this study is expected to provide appropriate recommendations to overcome the problem of budget leakage that occurs in the tax sector in Kendari City. The results of this study are expected to be policy recommendations that can help improve the effectiveness of law enforcement and prevent budget leakage in the tax sector in Kendari City. In addition, this research can also contribute to the development of science, especially in the fields of law and public finance
Qualitative Approach to Human Rights Protection in the Context of Corporate Social Responsibility (CSR)
Full text linkThis study aims to examine the implementation of Corporate Social Responsibility (CSR) policies based on Human Rights (HR) in large companies, as well as the challenges faced in their implementation. Although many companies claim to have CSR policies that prioritize HR principles, this study finds a significant gap between the written policies and the practices on the ground. The findings indicate that while these policies are outlined in annual reports or corporate policies, their implementation is often hindered by internal and external factors, such as weak oversight, cultural resistance, and the misalignment between the company\u27s financial goals and its commitment to HR protection. This study also identifies that companies tend to focus more on short-term profits, which results in CSR policies based on HR often becoming a mere formality with no significant impact on workers and communities. Based on these findings, the study suggests the need for improved internal and external oversight, better resource allocation, and the adaptation of policies to the local social and cultural context so that CSR policies based on HR can be implemented more effectively. This study provides important contributions to understanding the challenges companies face in implementing CSR policies based on HR and offers practical recommendations to improve their implementation on the groun
Concept of Simple Proof of Bankruptcy and PKPU Cases for Apartment and Flat Developers Based on SEMA Number 3 of 2023
Full text linkThis study aims to determine the formulation of SEMA 3/2023 which states that apartment and flat developers cannot be declared bankrupt because they do not meet the simple evidentiary elements regulated in Article 8 paragraph (4) of the Kepailitan dan PKPU, and how it impacts justice and legal certainty for consumers who act as concurrent creditors. The formulation of the problem is how is the concept of a bankruptcy petition against apartment developers who do not meet the simple evidentiary requirements based on SEMA 3/2023? and, what are the implications for justice and legal certainty for creditors (consumers) if there are limitations on simple evidentiary requirements in SEMA 3/2023? This type of research is normative law with a statutory regulatory approach method. The results of this study are, first, SEMA 3/2023 emphasizes that a bankruptcy petition against apartment and flat developers does not meet the simple evidentiary elements because in practice it is not clear about the type of debt in the case. Second, with the existence of SEMA 3/2023, it is actually a legal breakthrough to guarantee justice and legal certainty for consumers who occupy concurrent creditors. This is considered because consumers are often harmed when developers experience financial difficulties or fail to fulfill their obligations. With the existence of SEMA 3/2023, it can be ensured that consumer interests remain protected
Dayah Leaders\u27 Perceptions of the Aceh Local Party\u27s Political Communication Methods (Partai Pas Region Lhokseumawe)
No full textElections in Indonesia are a political party that is very interesting to study and look forward to because they arise from various aspects and social groups in Indonesia. In Aceh, the intersection between religion and politics is very pronounced, including the Dayah which plays a major role as one of the influential places in Aceh in both fields. It is important to understand how the Dayah leadership views and engages in local parties\u27 political communication methods, which is crucial to understanding the broader socio-political landscape in Aceh. This research investigates the perceptions of Dayah leaders regarding political communication methods used by local Acehnese parties, namely the PAS party in the Lhokseumawe region. Dayah educational institutions which are deeply rooted in Aceh\u27s socio-political landscape also play an important role in shaping public opinion and influencing political dynamics. Through qualitative research methods, this research explores the views of the Dayah leadership and interacts with the political communication strategy of the PAS party in the Lhokseumawe region. This research also highlights the dynamics between religious authority and political involvement in Acehnese society
Women and the Sunda Wiwitan Faith: Maintaining Rights in the Legal System
Full text linkConstitutionally, freedom of religion and belief has been guaranteed in Constitution. The right to embrace religion and belief in God Almighty. However, local believers often experience discrimination against their civil rights, especially the rights of women. This research will examine how the position of women followers of the Sunda Wiwitan belief and all the problems in maintaining their rights. The approach method used in this research is normative juridical through legal principles, legal systematics, and conducted on norms and principles contained in secondary data, which are scattered in primary, secondary, and tertiary legal materials.
The Constitutional Court Decision No. 97/2016 has provided new hope for the indigenous faith community, for women, as an integral part of the Sunda Wiwitan community. Women\u27s challenges and difficulties in facing various forms of discrimination to obtain civil rights, such as birth certificates and marriage certificates, are bureaucratic obscurity and lack of understanding of women\u27s rights that often prevent access to public services, which they should receive. In addition, social stigma and negative community views towards traditional beliefs further exacerbate the nuances of this condition. The presence of local women leaders of Sunda Wiwitan, signifies a courageous effort to fight for the rights of indigenous peoples and advocate for more inclusive change. Their efforts show that women in the Sunda Wiwitan community not only play a role as cultural preservationists, but also as agents of change who fight for justice and equality
The Role of Criminal Law in Combating Business Crimes in the Agrarian Sector: A Case Study of Unlawful Transfer of Land Rights
Full text linkThe enforcement of criminal law in tackling business crimes related to the illegal transfer of land rights must be carried out comprehensively through regulatory strengthening, capacity building of law enforcement officers, digitalization of land administration, and community empowerment in monitoring and reporting to ensure legal certainty and prevent land mafia practices that harm public interests. The purpose of this study is to analyze the role of criminal law in addressing business crimes in the agrarian sector, particularly in cases of unlawful transfer of land rights, and to identify efforts to optimize the enforcement of criminal law to enhance the effectiveness of eradicating such crimes. This study employs a normative legal research method with a statutory, conceptual, and case approach to analyze regulations and the application of criminal law in combating business crimes in the agrarian sector, particularly the unlawful transfer of land rights, through literature review and descriptive-analytical qualitative analysis. The research findings indicate that criminal law plays a crucial role in addressing business crimes in the agrarian sector, especially the unlawful transfer of land rights, by imposing strict sanctions on perpetrators and implementing preventive measures such as strengthening digital-based land administration systems and increasing transparency in land certificate issuance. These crimes often involve document forgery, land grabbing, and abuse of authority by officials, making regulations such as the Basic Agrarian Law (UUPA), Articles 263 and 266 of the Criminal Code (KUHP), and the Law on the Eradication of Corruption Crimes essential instruments for legal action. Optimizing criminal law enforcement must be carried out comprehensively through regulatory revisions, capacity building for law enforcement officers, and community empowerment in preventing and reporting agrarian crimes. The government must also strengthen the Land Mafia Task Force and promote the digitalization of land administration to reduce opportunities for document forgery and manipulation. With this strategy, the legal system is expected to be more effective in tackling agrarian business crimes and ensuring legal certainty and justice in land management in Indonesi
Review of the Effectiveness of Article 76 C of Law Number 35 of 2014 concerning Child Protection in the Prevention and Eradication of Bullying in Indonesia
Full text linkBullying is a negative action that is carried out repeatedly by a stronger or powerful individual against a weaker individual. Article 76C of Law Number 35 of 2014 concerning Child Protection prohibits everyone from placed, allowing, doing, ordering to do, or participating in violence against children. This provision aims to provide comprehensive protection for children from various forms of violence, including bullying. Although normatively Article 76C has regulated the prohibition of violence against children, implementation in preventing and eradicating bullying in Indonesia still faces various challenges. This study uses a normative juridical law research method that focuses on the study of applicable legal norms and their application in practice in society. These findings highlight the effectiveness of article 76C of law number 35 of 2014 concerning child protection in the prevention and eradication of bullying in Indonesia and how the ideal legal concept is in order to reduce bullying in Indonesia
A Civil Law Perspective on the Music Copyright Dispute: Agnez Mo vs. Ari Bias
Full text linkCopyright disputes in the music industry often arise due to unclear mechanisms for royalty payments. The case of Ari Bias vs. Agnez Mo, regarding the unauthorized use of the song "Bilang Saja" in a concert, sparked legal debate over royalty payment responsibilities. The Central Jakarta Commercial Court\u27s ruling, which held Agnez Mo accountable, raised questions about civil law interpretations in copyright protection. This study uses a qualitative method with a normative juridical approach, examining Copyright Law No. 28 of 2014, collective management organization (LMK) regulations, and music industry contracts. The findings reveal that unclear royalty payment responsibilities, lack of transparency by LMKs, and weak legal awareness within the music industry are major causes of disputes. Furthermore, music contracts often fail to clearly define royalty obligations, creating legal loopholes. This study concludes that clearer regulations on royalty responsibilities in concerts, improved LMK transparency, and legal education for musicians and songwriters are essential. With stronger policy reforms, similar disputes can be reduced, and the copyright and royalty protection system in Indonesia can operate more effectively and fairly
Legal Certainty Regarding The Implementation Of The Regulation Of The Indonesian National Police Number 8 Of 2021 Concerning The Handling Of Criminal Acts Based On Restorative Justice In Settlement
Full text linkThis research aims to analyze the implementation of the restorative justice concept within the law enforcement system by the Indonesian National Police as regulated in Law Number 2 of 2002, the Chief of Police Circular Letter No. SE/8/VII/2018, and Police Regulation No. 8 of 2021. Restorative justice is a criminal case resolution approach that emphasizes restoring the condition of victims, offenders, and the community without undergoing formal judicial processes. However, in practice, inconsistencies often occur, particularly in petty theft cases, where some are resolved through restorative justice while others are processed through formal legal proceedings. This research adopts a normative juridical method supported by an empirical juridical approach and has both prescriptive and descriptive-analytical characteristics. Obstacles identified in the implementation include investigators\u27 lack of understanding of restorative justice, a legalistic work culture among investigators, and limited public acceptance of out-of-court case resolutions. Additionally, Police Regulation No. 8 of 2021 does not specify the threshold of financial loss or consider the offender\u27s motive, leading to varying interpretations. Therefore, regulatory reform, enhanced investigator capacity, and legal education for the public are necessary to ensure a more just and consistent application of restorative justice.
 
Dynamics of Mabims Criteria in Preliminary Determination of Kamariyah: Maqasid Syariah Analysis of Accuracy and Istbat Session Decisions
Full text linkMABIMS is a method and concept in determining the initial Kamariyah and producing a decision, the Isbat session held by the Ministry of Religion plays an important role in this process where this paper will analyze the determination with a focus on the accuracy and decisions taken from the Isbat session, through the Maqasid as-Shariah approach. This research explores how the MABIMS criteria can fulfill Sharia objectives in maintaining the benefit of the people. This analysis includes an evaluation of the hisab and rukyat used, as well as their implications for the unity of Muslims in the Southeast Asia Region. The results of this research show that even though there are differences in views, the maqasid as-syariah approach can be a basis for reaching more accurate and widely accepted decisions. The method used in analyzing legally a determination made by the state, this approach is used that the initial determination of kamariyah in Indonesia is a complex process involving various aspects of law and regulation. So from the study it can be concluded that the policy of the state leader is something that has been thought about for the benefit of many people with the principle of fiqh rules, namely: tassharuf al-imam ala arra\u27iyyah manuthu bil mashlahah.MABIMS merupakan metode dan konsep dalam penetapan awal kamariyah dan menghasilkan ketetapan keputusan, sidang isbat yang diselenggarakan oleh Kementerian agama memainkan peran penting dalam proses tersebut dimana tulisan ini akan menganalisis penetapan dengan fokus pada ke akuratan dan keputusan yang diambil dari sidang isbat, melalui pendekatan maqasid as-syariah. Penelitian ini mengeksplorasi bagaimana kriteria MABIMS, dapat memenuhi tujuan Syariah dalam menjaga kemaslahatan umat. Analisis ini mencakup evaluasi terhadap hisab dan rukyat yang digunakan, serta implikasinya terhadap persatuan umat Islam di Kawasan Asia Tenggara. Hasil penelitian ini menunjukkan bahwa meskipun terdapat perbedaan pandangan, maka pendekatan maqasid as-syariah dapa menjadi landasan untuk mencapai keputusan yang lebih akurat dan diterima secara luas. Metode yang digunakan dalam menganalisis secara yuridis terhadap sebuah penetapan yang dilakukan oleh negara, pendekatan ini digunakan bahwa penetapan awal kamariyah di Indonesia merupakan sebuah proses yang kompleks yang melibatkan berbagai aspek hukum dan regulasi. Sehingga dari kajian tersebut dapat diambil kesimpulan bahwa kebijakan pemimpin negara adalah sesuatu yang sudah dipikirkan untuk kemaslahatan orang banyak dengan prinsip kaidah fiqhnya yaitu: tassharuf al-imam ala arra’iyyah manuthu bil mashlahah.
Kata Kunci: MABIMS, Sidang isbat, dan Maqasid as-Syari’ah