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All Journal DE'RECHTSSTAAT Law, Development and Justice Review Jurnal Hukum Lex Generalis Jurnal Hukum Mimbar Justitia Jurnal Akuntansi Kontemporer
Fransisca, Ika
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Perluasan dari Alat Bukti Tertulis dalam Perspektif Hukum Acara Perdata Budianto, Arief Satrya; Fransisca, Ika; Tedjokusumo, Dave David
Law, Development and Justice Review Vol 7, No 2 (2024): Law, Development & Justice Review
Publisher : Faculty of Law, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/ldjr.7.2024.124-140

Abstract

The rapid development of information technology, such as emails, instant messaging, and digital documents in electronic transactions, is transforming traditional methods of evidence presentation in civil court contexts. Therefore, it is necessary to conduct a study on the legality and relevance of electronic evidence within the framework of existing legislation, as well as how courts assess and accept such evidence. The research findings indicate that although electronic evidence in the form of electronic information and/or documents is recognized as valid legal evidence, challenges remain in its application, including issues of authenticity and the integrity of the submitted electronic data. Guidelines are needed to demonstrate the evidential strength of electronic evidence so that it can be accepted by the parties involved and provide clarity to judges in admitting electronic evidence as part of the evidentiary process. Furthermore, regulatory reforms are necessary to optimize the use of electronic evidence and ensure fairness in legal proceedings. These papers are expected to contribute to developing civil procedural law in the digital era.
Legitimasi Pemerintahan Myanmar sebagai Anggota ASEAN Pasca Kudeta Militer Ditinjau dari Prinsip Non Intervensi Hukum Internasional Fransisca, Ika; Budianto, Arief Satrya
Jurnal Hukum Lex Generalis Vol 6 No 1 (2025): Tema Hukum Internasional dan Perbandingan Hukum
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v6i1.595

Abstract

This research analyzes the legitimacy of Myanmar's government as an ASEAN member post-2021 military coup through normative juridical research methods. Myanmar's military coup has caused a humanitarian crisis with regional impacts. Research shows that the coup fails to meet defactoism theory parameters and constitutional legitimacy. ASEAN applies the Estrada theory by upholding the non-intervention principle through the Five-Point Consensus, but this approach proves ineffective. ASEAN's non-intervention principle needs reformulation by considering the High Council establishment according to Treaty of Amity and Cooperation, along with strengthened cooperation with the international community in handling coups involving human rights violations
Restorative Justice dalam Penyelesaian Sengketa Pelecehan Seksual Cyber Dewantara, Yuni Putri; Fransisca, Ika
Jurnal Hukum Mimbar Justitia Vol 10, No 2 (2024): Published 30 Desember 2024
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/jhmj.v10i2.4679

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisa Peningkatan pelecehan seksual siber. Idealnya, kasus-kasus ini diselesaikan melalui keadilan restoratif, namun regulasi yang jelas di Indonesia hanya berlaku dalam Sistem Peradilan Pidana Anak. Untuk menjawab isu hukum yang dikaji digunakan metode yuridis normatif, menelaah posisi keadilan restoratif dalam hukum Indonesia dan perannya dalam menyelesaikan kasus pelecehan seksual siber. Data yang digunakan adalah data skunder yang diperoleh melalui penelusuran literatur. Analisa menggunakan metode kualitatif. Hasil penelitian menegaskan bahwa Meskipun beberapa undang-undang sudah mengandung prinsip keadilan restoratif, amandemen terhadap Kitab Undang-Undang Hukum Acara Pidana (KUHAP) diperlukan demi kepastian hukum. Keadilan restoratif membantu pemulihan korban dan mempertanggungjawabkan pelaku, namun perbaikan seperti pengurangan stigma terhadap korban sangat penting. Pendidikan dan reformasi hukum menjadi kunci efektivitas penerapan keadilan restoratifAbstractThis research aims to analyze the increase in cyber sexual harassment. Ideally, these cases are resolved through restorative justice, but clear regulations in Indonesia only apply within the Juvenile Criminal Justice System. To address the legal issues under review, a normative juridical method is used, examining the position of restorative justice within Indonesian law and its role in resolving cyber sexual harassment cases. The data used is secondary data obtained through literature review. The analysis uses qualitative methods. The research results affirm that although some laws already contain the principles of restorative justice, amendments to the Criminal Procedure Code are necessary for legal certainty. Restorative justice helps in the recovery of victims and holds perpetrators accountable, but improvements such as reducing stigma against victims are very important. Education and legal reform are key to the effectiveness of implementing restorative justice.  
Kepatuhan Wajib Pajak Orang Pribadi Ditinjau dari Fiscal Knowledge, Locus of Control, dan Interaksi antara Fiscal Knowledge dengan Locus of Control Fransisca, Ika
Jurnal Akuntansi Kontemporer Vol. 3 No. 2 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i2.1002

Abstract

Indonesia adopts a self assessment that requires an awareness and volunteerism taxpayer in carrying out tax obligations. To support the success f this system, taxpayer compliance is absolutely necessary. These various factors shown to affect the level of tax compliance, such as age, gender, level of education, the income, or employment status, the influence of friends or other taxpayer, ethics, taxation sanctions, complexity, relationship with the lax authorities, income sources, an understanding of the quality taxation system, the possibility of tax audit and tax rates, knowledge/understanding of tax. This research reinforces previous research conducted by Groenland and Veldhoven (1983) to determine differences in individual taxpayer compliance in Surabaya in terms of fiscal knowledge, locus of control, and the interaction of both. Anticipated differences in fiscal knowledge, locus of control orientation, and interaction both able to explain the differences compliance WPOP in Surabaya and surrounding areas. One hundred and fifty questionnaires were distributed to a number of WPOP in Surabaya and surrounding areas. Of the 150 questionnaires were only 82 questionnaires that can be processed further. By using statistical analysis tools Kruskal Wallis non-parametric, this study .failed to reject the null hypothesis for all of the proposed hypothesis, which means there is no difference in the level of compliance WPOP Surabaya based fiscal knowledge, locus of control, and the interaction of both. The difference results of this study with previous studies because the majority of the answers WOP were obedient and almost all respondents have an internal locus of control. Keywords: Tm Compliance, Locus Of Control, Fiscal Knowledge.
Pengaruh Tipe Industri, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Tingkat Pengungkapan Tanggung Jawab Sosial Harsono, Lindawati; Handoko, Jessica; Fransisca, Ika
Jurnal Akuntansi Kontemporer Vol. 4 No. 1 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i1.1007

Abstract

Since 2007, Iimited companies in Indonesia have responsibility to implement corporate social responsibility as stipulated in the law No. 40/ 2007 regarding the limited companies. Social responsibility which has been implemented will be disclosed o ne way of disclosure is through sustainability report. This study was conducted to examine the influence of type of industry, firm size and managerial ownership on the level of corporate social responsibility disclosure, Samples of this research consist of 18 companies which joined Indonesia Sustainability Reporting Awards in 2008-2010a and published sustainability reports. The results of this study indicate that individually, type of industry variable and company size variable are not significantly influence on the level of social responsibility disclosure. Individually, managerial ownership variable is negatively influence on the level of social responsibility disclosure.
Abuse of Authority by the Directorate General of Taxes: State Administrative Law Perspective Fransisca, Ika; Budianto, Arief Satrya; Widjiastuti, Agustin; Tedjokusumo, Dave David
DE'RECHTSSTAAT Vol. 11 No. 1 (2025): JURNAL HUKUM DE'RECHTSSTAAT
Publisher : Fakultas Hukum Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jhd.v11i1.15497

Abstract

Abuse of authority by state officials, including Directorate General of Taxation (DGT) may potentially occur, either in the form of intentional abuse of authority or errors in the use of authority. With the authority granted by legislation, DGT performs supervisory functions that grant it the authority to conduct tax audits, expand the taxpayer base (WP), and intensify tax collection through clarification letters (SP2DK). This study analyses the forms of abuse of authority by DGT, both those involving intentional misuse of power (abuse of power) and errors in the use of authority without malicious intent and without deviating from the original purpose (misuse of authority). In the execution of its supervisory functions, DGT may commit either of these errors due to the oversight procedures that do not adequately balance the rights and obligations between DGT and taxpayers, weak oversight, and the asymmetry of tax regulation knowledge between DGT and taxpayers. This study also discusses the solutions that administrative law can offer to eliminate the abuse of authority, including implementing cooperative compliance and external supervision.
Co-Authors Agustin Widjiastuti Arief Satrya Budianto Dewantara, Yuni Putri Handoko, Jessica Harsono, Lindawati Tedjokusumo, Dave David