Arief Satrya Budianto
PT Central Asia Balai Lelang, Surabaya

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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
PENGARUH FAKTOR-FAKTOR FUNDAMENTAL TERHADAP KUALITAS PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Budianto, Arief Satrya
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.429

Abstract

The purpose of this research is to find the fundamental factors that influence voluntary disclosure published in ar:nual reports. This research used 22 manufacturing companies listed at Indonesia Stock Exchange in the period of 2006-2007, is chosen by pwposive sampling. Multiple regression analysis was employed to test the research hypothesis. The result of this research show that none of the independent variables in/hence voluntary disclosure published in annual report.
Pengaruh Faktor-faktor Fundamental terhadap Kualitas Pengungkapan Sukarela dalam Laporan Tahunan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Budianto, Arief Satrya
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.1031

Abstract

The purpose of this research is to find the fundamental factors that influence voluntary disclosure published in annual reports. This research used 22 manufacturing companies listed at Indonesia Stock Exchange in the period of 2006-2007, is chosen by purposive sampling. Multiple regression analysis was employed to test the research hypothesis. The result of this research how that none of the independent variables influence voluntary disclosure published in annual report.
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.