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    459 research outputs found

    Audit Board of Indonesia’s Supervision Duty Reviewed from Islamic Law Perspective for Acceleration of Sustainable Development

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    This paper examines the State Financial Auditing Board (BPK) of Indonesia and its parallels with the Mazhalim Region, an institution in Islamic state administration focused on safeguarding state property. Both entities share the fundamental principle of protecting wealth from excessive ambition or greed, emphasizing the Islamic concept of amar ma’ruf nahi munkaras a guiding principle for achieving a balanced life. The study explores the BPK's role in accelerating sustainable development within the framework of Islamic governance, highlighting the significance of its supervisory functions. By conceptualizing law as a social norm that governs behavior, this research focuses on compiling positive law, principles, and doctrines, as well as exploring legal discovery in concrete cases, systematic law, synchronization, legal comparisons, and legal history. Ultimately, this normative legal research seeks to provide insights into the intersection of financial auditing and Islamic principles of governance

    Sustainable Development Prinsiples: Legal Aspect Disaster Managemet Policies

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    The earthquake, tsunami, and liquefaction disaster in Palu City resulted in significant casualties, environmental damage, property losses, and psychological impacts, with satellite data from the International Disaster Charter reporting 2,403 damaged buildings and approximately 70,000 residents displaced. Given Palu City's high earthquake risk in Central Sulawesi, sustainable development principles are essential for environmental preservation and development. This concept was first introduced in 1987 by the World Commission on Environment and Development (WCED) in its report, *Our Common Future*, which emphasizes meeting present needs without compromising future generations' ability to do the same. In response to the disaster, the Regional Government initiated policies aimed at restoring both physical infrastructure and social conditions. This study aims to assess whether these post-disaster policies align with sustainable development principles. Employing a descriptive-analytical methodology, this research not only collects and compiles primary, secondary, and tertiary legal materials but also analyzes them in relation to legal theories and the implementation of positive law relevant to the research subject, utilizing an approach that examines various international legal instruments and historical contexts to understand the evolving philosophy underpinning the rule of law

    Legal Literacy Strengthening for Indonesian Migrant worker: Self Help Ability to Survive the Life

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    Indonesian migrant workers serve as essential contributors to their families and communities, yet state support for them remains insufficient, as evidenced by the legal challenges they face abroad. A significant factor behind these issues is their lack of knowledge and skills in practical legal matters related to their work environments. This paper highlights the importance of legal literacy as a critical competency for these workers. Utilizing a qualitative socio-legal research approach, primary data was collected through surveys and focus group discussions conducted over the past three years (2020-2022), complemented by secondary data from relevant literature. The findings suggest that a distance education and learning platform, offered in a continuing education (non-degree) format, is the most effective design for providing Indonesian migrant workers with the necessary educational access to navigate their rights and responsibilities successfully while working overseas

    Convergence Lampung Province Spatial Planning to Labor Absorption

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    The Provincial Government of Lampung and the District/City Governments across the province must jointly recognize that the tourism industry comprises various dimensions that do not conform to a singular economic identity. Consequently, spatial planning policies should be tailored to reflect the multidisciplinary nature of tourism. This strategy requires the active participation of all stakeholders, including the private sector, financial institutions, the Lampung Provincial Forkopimda, as well as the District/City Forkopimda, academics, community leaders, the media, and tourism professionals, encompassing both investors and activists. It is crucial for these groups to collaborate and devise strategic initiatives that address the spatial planning of Lampung Province, particularly within the tourism sector. One effective strategy may involve forming partnerships with Vocational High Schools (SMKs) and universities that specialize in tourism and hospitality, thereby ensuring a more systematic and sustainable approach to workforce absorption

    The Urgency of Whistleblowers legal Protection in the Criminal Justice System

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    The role of whistleblowers is crucial in exposing criminal activities, as many cases remain undisclosed due to the absence of reports or whistleblowers coming forward. Whistleblowers are legally protected from both civil and criminal prosecution. Although the Witness and Victim Protection Agency (LPSK) is tasked with protecting witnesses and victims, its current scope does not fully extend to whistleblowers. Existing protections for whistleblowers primarily focus on reducing punishment if they are implicated in the case or witness the perpetrator's actions. Legal protection is unique and contingent upon the whistleblower providing testimony in good faith. To address this gap, revisions to the Criminal Procedure Code and the Law on the Protection of Witnesses and Victims are necessary to ensure that whistleblowers, even if involved in the crime, receive protection from criminal charges when they expose wrongdoing

    Information Security in the National Security System in the Modem Age

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    This article provides a legal analysis of information security as a critical regulatory institution in the contemporary digital age. The relevance of this study lies in the recognition that information and its sources, along with their protective measures, play a pivotal role in shaping political, economic, social-legal, and other processes in today's globalized landscape. Recent events have underscored that information security is a vital component of national security for any state. The article emphasizes that ensuring information security within the national security framework is essential for the effective and systematic functioning of state structures in this domain. The primary objective of this research is to conduct a scientific, legal, and regulatory analysis of key categories that constitute the institution of information security and to formulate original definitions of these concepts. The methodological framework incorporates various methods, including synthesis, induction, and deduction, alongside distinctive approaches such as historical, linguistic, comparative legal, and formal legal analysis. Ultimately, the article presents several conclusions and offers the author's definitions of the examined scientific and legal categories

    Model of Social Conflict Settlement According to Lampung Adat Law

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    Indonesia's heterogeneity with diverse ethnic groups, languages, and customs, creates a potential for social conflict, which Law No. 7 of 2012 aims to address by establishing traditional institutions for conflict resolution. This research employs a legal concept approach focused on Lampung customary law, revealing that the law lacks specific procedural regulations and fails to empower traditional institutions adequately. However, Lampung customary law can effectively resolve social conflicts through the internalized values of Piil Pesenggiri and the convening of perwatin adat meetings for rembuk pekon and consensus-building. Therefore, it is recommended that future regulations on social conflict resolution incorporate Lampung customary law principles into national legislation, and that local governments actively engage traditional institutions to foster a supportive environment for customary law

    Criminal Sanctions’ Reformulation in the Reclamation of the Mining Community

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    The norm of sanctions outlined in the 2020 Mining Law, shaped by irrational legislative policies, can lead to criminal disparities and contribute to criminogenic factors. This research emphasizes the need for reformulation of sanctions related to reclamation obligations within the community mining category. The primary aim is to realign the rationale behind criminalizing post-mining reclamation responsibilities. The discussion centers on reformulating provisions specifically for the reclamation obligations of community mining. Employing normative legal research methods, the study identifies the reclamation obligation sanction as an omission offense, characterized as both a passive and formal crime. The proposed reformulation is grounded in the principle of balancing a double-track system of sanctions, where criminal penalties serve as a last resort if action sanctions are disregarded. Action sanctions are prioritized to focus on restoring post-mining environmental conditions, and it is recommended that criminal sanctions and fines within the community mining category be less severe to encourage compliance and sustainability

    Implementing the Death Penalty Crime: Dilemma between the Nationality Principle and Human Rights

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    Extradition and prosecution are essential to international legal cooperation, aimed at preventing immunity from criminal responsibility, especially in cases involving the refusal to extradite nationals. The implementation of these principles is affected by the trend of abolitionist countries denying mutual legal assistance (MLA) requests related to death penalty offenses. To exercise nationality jurisdiction effectively, it is crucial for the requesting state to guarantee that death penalty sentences will not be imposed. While retentionist countries demonstrate the efficacy of the nationality principle in investigating crimes abroad, abolitionist nations view it as a human rights violation. This paper examines Article 8, paragraph (5) of the Draft Criminal Code, which outlines the exceptional nature of the death penalty within the nationality principle's application. The findings indicate that this article allows countries affected by crime to impede Indonesia's MLA requests for death penalty cases, aligning with their international obligations and human rights considerations. This research adopts a normative approach and employs pragmatic-descriptive analysis

    Justice in Income Tax Collection on Sale-Purchase

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    The regulation of income tax on the purchase of land and buildings in Indonesia is governed by Law Number 36 of 2008 concerning Income Tax. This law specifies that one of the tax objects includes profits derived from the sale and purchase of land and buildings. This research highlights that income tax should be based on profits rather than the gross transaction values. Employing a normative juridical method, the study underscores the critical role of "profits" in calculating income tax within the context of land and building transactions. Currently, income tax is assessed on the gross amount of the transfer value, rather than on actual profits, resulting in a violation of the Income Tax Law and imposing an undue burden on taxpayers. This practice undermines the sense of justice in tax collection and creates disharmony between the law and its implementation

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