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Keterlibatan notaris dalam penegakan hukum kasus korupsi alat-alat kesehatan Azwar, Tengku Keizerina Devi; Sirait, Ningrum Natasya
Integritas: Jurnal Antikorupsi Vol. 11 No. 1 (2025): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v11i1.1375

Abstract

Corruption in the procurement of medical equipment remains a major challenge in public health governance. This article explores the role of notaries in such corruption cases, particulary the legalization of falsified documents and invocation of the right to refuse testimony (hak ingkar), which often hinder legal proceedings. Using a qualitative approach and case study analysis, this research examines two notable corruption cases where notaries were summoned as witnesses. The study also assesses the institutional role and effectiveness of the Notary Honorary Council (MKN) in upholding professional ethics. Findings indicate that although notaries are rarely prosecuted as perpetrators, their passive or indirect involvement poses ethical and legal risks. The article recommends reforms to limit the application of hak ingkar in corruption trials, improve oversight, and enhance ethical education. These efforts are critical to prevent notarial functions from being exploited in corrupt procurement practices.
Legal Pluralism in the Colonial Era: The Influence of Economic Globalization on the Elimination of Poenale Sanctie and Customary Law Azwar, Tengku Keizerina Devi; Baxadirovna, Bazarova Dildora
SASI Volume 31 Issue 4, December 2025
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v31i4.3392

Abstract

Introduction: From the late nineteenth to the early twentieth century, the expansion of large-scale plantations driven by global capital created a dual legal order in which colonial law was positioned as the dominant system, while customary law became subordinated. The central issues explored are how economic globalization shaped the configuration of legal pluralism and what factors contributed to the abolition of the poenale sanctie within the colonial legal system.Purposes of the Research: The purpose of this research is to analyze the dynamics between colonial and customary law in the context of global economic change and to investigate the underlying causes of the abolition of the poenale sanctie.Methods of the Research: This is normative legal research employing a conceptual approach. Data were drawn from primary legal sources, including colonial regulations and official archives; secondary legal sources, such as academic literature; and tertiary supporting materials. The data were then analyzed using a qualitative-descriptive method.Results of the Research: The findings reveal that the abolition of the poenale sanctie was influenced by both international and internal factors. External pressures included global public opinion and the rise of ethical politics, while internal drivers involved labor resistance, humanitarian advocacy, economic efficiency considerations, and the evolution of modern criminal law. The novelty of this research lies in its analysis of the implications of the abolition of the poenale sanctie for the status of customary law in East Sumatra. The study demonstrates that despite reforms within the colonial legal system, customary law did not gain significant recognition but remained marginalized. Hence, this research contributes to the discourse on colonial legal pluralism by highlighting the tension between economic globalization, colonial governance, and the persistence of customary law.
Fulfillment of the Principle of Transparency Due to the Transfer of Receivables with Wakalah Al-Mutlaqah Without the Customer's Knowledge in Islamic Banking Barus, Utary Maharany; Tengku Keizerina Devi Azwar; Montayana Meher
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i2.6755

Abstract

This study discusses the fulfillment of the principle of transparency in the practice of transferring receivables through the wakalah al-mutlaqah contract carried out by Islamic banking without the knowledge of customers. Transparency is a fundamental principle in Islamic banking activities as a form of protection of customer rights. However, in practice, the transfer of receivables originating from financing contracts is often carried out through the granting of general power of attorney (wakalah al-mutlaqah) to a third party without notification or explicit consent from the customer as an interested party. The purpose of this study is to analyze the compliance of this practice with Islamic principles and applicable laws and regulations, and to assess the extent to which the principle of transparency is fulfilled. This study uses a normative juridical method with a statutory approach, a conceptual approach, and a case approach. The results of the study indicate that although the transfer of receivables through wakalah al-mutlaqah is permitted under Islamic jurisprudence, its implementation without notification to the customer has the potential to ignore the principle of transparency and can lead to disputes. Therefore, it is necessary to strengthen internal regulations in Islamic banking so that the receivables transfer process continues to prioritize the principles of transparency and consumer protection in the Islamic financial system in Indonesia.
Keberadaan Marketplace Sebagai Pihak Ketiga Dalam Jual Beli Online Handayani, Rahmi; Azwar, Tengku Keizerina Devi; Leviza, Jelly; Sukarja, Detania
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 6, No 3 (2024): Journal of Education, Humaniora and Social Sciences (JEHSS), February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v6i3.2004

Abstract

Jual beli online telah menjadi fenomena yang mendominasi perdagangan modern seiring dengan kemajuan teknologi dan informasi. Fenomena ini menghadirkan peran signifikan dari marketplace sebagai pihak ketiga yang berfungsi sebagai perantara transaksi antara penjual dan pembeli. Dalam konteks ini, transaksi online melibatkan platform-platform marketplace yang menyediakan wadah bagi pelaku jual beli, terutama dalam model consumer to consumer (C2C). Salah satu aspek penting yang dibahas adalah peran marketplace dalam transaksi dengan sistem pre-order, yang menjadi salah satu bentuk transaksi populer dalam ekosistem jual beli online. Penelitian ini mengulas aspek keabsahan transaksi, perlindungan hukum untuk konsumen, dan tanggung jawab marketplace, dengan fokus khusus pada analisis kasus pada situs belanja online Shopee Indonesia. Metode penelitian menggunakan pendekatan hukum normatif dengan analisis deskriptif, menggabungkan peraturan perundang-undangan dan teori hukum sebagai kerangka kerja penelitian. Hasil penelitian ini memberikan wawasan mendalam tentang bagaimana keberadaan marketplace sebagai pihak ketiga memengaruhi dinamika jual beli online, serta memberikan pemahaman tentang isu-isu keabsahan transaksi, perlindungan hukum, dan tanggung jawab yang terkait dengan marketplace dalam ekosistem jual beli online.
Implementasi Pelindungan Karya Cipta Buku Berdasarkan Undang-Undang Hak Cipta: Studi Kasus Penjualan Buku Bajakan di Marketplace Shopee Winanda, Miftah Anggun; Saidin, Saidin; Azwar, Tengku Keizerina Devi
Al-Ishlah: Jurnal Ilmiah Hukum Vol 27 No 2: Juni - November 2024
Publisher : Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56087/aijih.v27i2.460

Abstract

This research aims to understand the implementation of Law Number 28 of 2014 in addressing pirated book sales on Shopee. This study uses an empirical legal research method, adopting a virtual ethnographic approach to understand the legal behavior of internet users. The results show that the implementation of Law Number 28 of 2014 in addressing the sale of pirated books on Shopee is still not optimal, especially regarding monitoring and law enforcement. Effective law enforcement is necessary to strengthen copyright protection and restore losses that have occurred, including removing illegal content, civil lawsuits, and applying criminal fines as consequences for negligence. Therefore, it is recommended that various parties selling books on Shopee enhance their copyright protection efforts. First, Shopee should proactively improve its monitoring system to identify and remove infringing content before transactions occur. Second, Shopee sellers should ensure that their products comply with copyright requirements. Third, consumers should raise their awareness of the importance of purchasing legitimate products and support copyright protection efforts by reporting pirated books they find on the marketplace. Lastly, copyright holders are advised to actively monitor the distribution of their work and collaborate with marketplaces like Shopee to prevent copyright infringements and utilize available legal mechanisms to take action against violations. Through coordinated cooperation among all these parties, a fairer and more just environment in the digital market can be expected.
Penyelesaian Perselisihan Pembatalan Kontrak Pertunjukan Musik Akibat Efek Tindakan Kontroversial Tarigan, Gita Gisela Andriani Br; Sukarja, Detania; Harianto, Dedi; Azwar, Tengku Keizerina Devi
Al-Ishlah: Jurnal Ilmiah Hukum Vol 27 No 2: Juni - November 2024
Publisher : Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56087/aijih.v27i2.476

Abstract

This research aims to analyze the category of music performance contract cancellations due to controversial actions and the forms of non-litigation dispute resolution between the event organizer and 1975. This study combines normative and empirical research methods. Subsequently, the collected data were analyzed qualitatively to describe the problem and address the research purposes. The results show that the controversial actions of The 1975 vocalist in Malaysia, leading to the cancellation of their performance at “We the Fest 2023” in Jakarta, constitute a breach of contract. This cancellation not only reveals the direct impact on the event but also highlights the importance of clauses in contracts that specifically regulate public behavior and the potential consequences of such behavior, both legally and ethically. Furthermore, the dispute resolution between the Event Organizer and The 1975 following the cancellation of their performance was achieved through negotiation. The dispute resolution process between the two parties was effective and took only two days, demonstrating that negotiation is a quick and efficient non-litigious method. Therefore, it is recommended that event organizers and artists, singers, or bands include and clarify clauses in performance contracts related to public behavior and its potential consequences. These clauses should detail the fines or legal consequences that may arise from controversial actions that could negatively affect the execution of the contract or the reputation of the involved parties. Additionally, Event Organizers are advised to set behavior standards that band personnel must adhere to while on stage, thereby minimizing the risk of future music performance cancellations. Lastly, both Event Organizers and music bands should prioritize non-litigation as the initial step before pursuing litigation, as negotiation has proven efficient and effective in resolving disputes arising from breaches of contract due to controversial actions.
Analisis Yuridis Pengenaan Pajak Penghasilan Terhadap Yayasan di Bidang Pendidikan (Studi pada Yayasan Islamic Centre Sumatera Utara) Sirait, Ardo; Ginting, Budiman; Keizerina Devi Azwar, Tengku; Maharany Barus, Utary
UNES Law Review Vol. 6 No. 4 (2024)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i4.2179

Abstract

Pemerintah memberikan fasilitas terkait dengan pemanfaatan sisa lebih pajak penghasilan yayasan dari laba kegiatan usaha yang dijalankannya. Penelitian ini bertujuan untuk mengetahui Bagaimanakah penerapan pengenaan pajak penghasilan Pada Yayasan Islamic Centre Sumatera Utara yang bergerak di bidang pendidikan, faktor-faktor apakah yang menghambat penerapan pengenaan pajak penghasilan Pada Yayasan Islamic Centre Sumatera Utara yang bergerak di bidang pendidikan, dan bagaimanakah pelaksanaan pengelolaan sisa lebih yang diterima oleh yayasan berdasarkan Peraturan Menteri Keuangan Nomor 68 Tahun 2020 sebagai fasilitas perpajakan Oleh Yayasan Islamic Centre Sumatera Utara yang bergerak di bidang pendidikan. Metode penelitian yang digunakan dalam penelitian ini adalah jenis penelitian hukum normatif, yang didukung dengan sumber data primer dan data sekunder, serta dilakukan analisis secara kualitatif. Hasil penelitian dan pembahasan yaitu, melalui kegiatan usaha yang dijalankannya, yayasan dapat memperoleh laba, yang merupakan objek PPh. Kendala terkait dengan pembayaran Uang SPP dari para siswa dan santri sering kali mengalami kendala waktu pembayaran yang disetorkan kepada pihak yayasan yang menyebabkan hambatan pada proses pembukuan terkait penghasilan yang akan disetorkan. Yayasan Islamic Centre Sumatera Utara telah melakukan pembangunan atas sarana dan prasarana berupa, pembangunan 2 gedung ruang kelas, juga dipergunakan untuk perenovasian terhadap kamar mandi hingga perbaikan pagar yayasan, atas sisa lebih juga dipergunakan untuk pemasangan penyejuk udara, pada seluruh ruangan kelas, serta penambahan unit televisi sirkuit tertutup hingga kini total yang terpasang berjumlah 100 unit.