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All Journal AHKAM : Jurnal Hukum Islam dan Humaniora
Siti Rifqa Raihani
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Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Perbandingan Yuridis Tanggung Jawab Negara dalam Pemenuhan Hak atas Pangan: Studi Komparatif Program Makan Bergizi Gratis di Indonesia dan Mid-Day Meal Scheme di India Atiek Pratiwi Putri Naue; Siti Rifqa Raihani; Irsyaf Marsal
AHKAM Vol 5 No 2 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i2.9435

Abstract

The development of human resource quality through the Program Makan Bergizi Gratis (MBG) constitutes a manifestation of the constitutional responsibility of the welfare state in guaranteeing the fulfillment of the right to food for future generations. However, the implementation of this policy in Indonesia still faces fundamental challenges in the form of a weak juridical foundation that still rests at the level of Peraturan Presiden and a high fiscal burden that places centralized pressure on the State Revenue and Expenditure Budget. This study aims to analyze the weaknesses in the legal basis and fiscal governance of the MBG program in Indonesia through a comparison with the school nutrition system in India. This study used a normative juridical method with statutory, conceptual, and functional comparative approaches, with India’s school nutrition system serving as the main point of comparison. The results showed that India’s success in managing the Mid-Day Meal Scheme is supported by a strong legal framework through the National Food Security Act (NFSA) 2013 as well as the implementation of a proportional cost-sharing scheme between the central government and state governments. Based on these findings, this study offers the “Desentralisasi Asimetris Kesejahteraan” model as a reconstruction of the system in Indonesia through budgetary collaboration between the central and regional governments, which requires revision of the Undang-Undang Pemerintahan Daerah to designate nutrition affairs as a mandatory basic service function. The conclusion of this study emphasizes that strengthening the legal foundation and decentralizing financing are important prerequisites for ensuring the sustainability of the MBG program in a holistic and accountable manner, while also providing a conceptual contribution to the development of food and welfare policy in Indonesia.
Kedudukan Daerah Khusus Ibu Kota Jakarta Pasca Pemindahan Ibu Kota Negara dalam Perspektif UU Nomor 3 Tahun 2022 tentang IKN dan Perubahannya serta UU Daerah Khusus Jakarta Siti Rifqa Raihani; Syah Ramadhan Putra; Wicipto Setiadi
AHKAM Vol 5 No 2 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i2.9520

Abstract

Although the strategic policy of relocating the national capital from Jakarta to Nusantara has been established, its implementation continues to generate legal complexity, particularly regarding the dualism of capital status between factual governmental functions and formal juridical legality that has not yet been fully resolved. This legal uncertainty is reflected in the unclear timing of the termination of Jakarta’s status as the national seat of government, given that the activities of high state institutions are still taking place in the area even though Undang-Undang Nomor 2 Tahun 2024 tentang Provinsi Daerah Khusus Jakarta has been promulgated. This study aims to analyze the status of Jakarta following the relocation of the national capital from the perspective of Undang-Undang Nomor 3 Tahun 2022 and Undang-Undang Nomor 2 Tahun 2024. This study employed a normative juridical method with a statutory approach and a conceptual approach. The results show that the synchronization between Undang-Undang Nomor 3 Tahun 2022 and Undang-Undang Nomor 2 Tahun 2024 positions a Presidential Decree as an essential instrument and the main determining variable in the transition of capital status in order to maintain the stability of the state administrative system and prevent a legal vacuum. In addition, Jakarta is projected to experience a shift in role as Pusat Perekonomian Nasional and Kota Global as stipulated in Article 3 paragraph (2) of Undang-Undang Nomor 2 Tahun 2024, supported by special functional-economic authority, including in the sectors of international investment and integrated strategic infrastructure development. These findings contribute to strengthening constitutional law studies, particularly regarding regulatory synchronization and legal certainty in the process of institutional transition of the state. This study affirms that the clarity of the legal instrument of transition is an important factor in determining the end of Jakarta’s status as the national capital while at the same time restructuring its role as a global city that supports national economic growth.
Optimalisasi Penerimaan Pajak dari Sektor UMKM di Tengah Kebijakan Insentif Pajak Pemerintah Siti Rifqa Raihani; Irwan Triadi
AHKAM Vol 5 No 2 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i2.9521

Abstract

Although MSMEs are a fundamental pillar in the national economic structure and play an important role in maintaining Indonesia’s economic resilience against global market shocks, studies that specifically discuss the synchronization of MSME tax regulations from the perspective of fiscal justice remain limited. This study aims to analyze the synchronization of MSME tax regulations based on written legal norms and fiscal justice theory. This study employed a normative juridical method with a statutory approach and a conceptual approach. The results show that the establishment of the Kementerian UMKM through Peraturan Presiden Nomor 196 Tahun 2024 and the plan to separate the tax regime in the revision of Peraturan Pemerintah Nomor 55 Tahun 2022 constitute strategic government measures to strengthen the focus of authority and budgetary independence in empowering the micro sector. The policy is designed to create a balance between providing competitive tax incentives for PT Perorangan and individual taxpayers and maintaining the stability of state revenue through more accountable business formalization. These findings contribute to the development of studies in economic and tax law, particularly regarding the design of more adaptive fiscal policies for MSMEs. This study underscores the importance of synchronizing tax regulations that are able to support MSME empowerment while at the same time sustainably safeguarding the state’s fiscal interests.
Co-Authors Atiek Pratiwi Putri Naue Irsyaf Marsal Irwan Triadi Syah Ramadhan Putra