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All Journal Jurnal Hukum Novelty Jurnal Cakrawala Hukum Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Literasi Hukum Jurnal Yuridis Jurnal Ilmiah Penegakan Hukum Kosmik Hukum Asia Pacific Fraud Journal Kanun: Jurnal Ilmu Hukum
Mustika Prabaningrum Kusumawati, Mustika Prabaningrum
Fakultas Hukum Universitas Islam Indonesia
Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Good governance pengelolaan sampah: komitmen negara terhadap lingkungan hidup Niken Wahyuning Retno Mumpuni; Mustika Prabaningrum Kusumawati
Jurnal Cakrawala Hukum Vol 12, No 1 (2021): April 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/idjch.v12i1.5725

Abstract

Indonesia already has rules that govern this, and the implementation of environmental management policies in accordance with the principles of good governance. Policies will not be effective when policymakers make mistakes in formulating problems. Therefore, it is necessary to study the problem of waste and how the implementation of the principles of good governance in creating disposable waste and plastic management policies. Through a juridical-normative approach this research will describe and analyze the problem in accordance with the provisions of the applicable laws and regulations. Besides that, it is added with legal materials such as literature study from literature books, papers, articles, journals, research results and other scientific works related to this research. The problem map is the category of rubbish that is difficult to manage, one of which is plastic waste where the form of plastic waste is in the form of packaging, then disposable items, microbeads, straws, ear cleaning, plastic bags, polystyrene and flexible plastic. The importance of community participation in waste management in the scope of central and regional governments, as well as the community also has the right to make suggestions and provide advice related to waste problems. The form of efforts to ensure the security of everyone and society and to advance economic, social and other fields in accordance with the will of the people is the concept of good governance.How to cite item: Mumpuni, N. W. R., Kusumawati, M. P. (2021). Good governance pengelolaan sampah: komitmen negara terhadap lingkungan hidup. Jurnal Cakrawala Hukum, 12(1),79-89. doi:10.26905/idjch.v12i1.5725.
TINJAUAN YURIDIS PERLINDUNGAN HUKUM BAGI PEKERJA YANG “DIRUMAHKAN” AKIBAT PANDEMI COVID-19 Mustika Prabaningrum Kusumawati
Literasi Hukum Vol 5, No 1 (2021): Literasi Hukum
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.81 KB)

Abstract

Kehadiran pandemi Covid-19 membuat dunia tersentak. Jutaan nyawa manusia di seluruh dunia telah terenggut dan masih banyak pula pasien Covid-19 berjuang untuk sembuh dari penyakit ini. Berbagai sektor usaha khususnya di Indonesia banyak yang harus berhenti beroperasi akibat terkena dampak pandemi Covid-19. Hal ini menyebabkan nasib pekerja/ buruh ada yang dirumahkan hingga sampai dilakukan pemutusan hubungan kerja (PHK). Oleh sebab itu, tinjauan yuridis perlindungan hukum bagi pekerja yang dirumahkan akibat pandemi Covid-19 menjadi sangat  penting. Metode penelitian yang digunakan adalah yuridis normatif dengan mengacu pada Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan. Sehingga, demi menjamin terlaksananya dan memberikan perlindungan terhadap pekerja/ buruh yang harus dirumahkan khususnya yang berkaitan dengan upah maka ditekankan pada kesepakatan antara pengusaha dengan pekerja/ buruh. Kesepakatan ini sangat penting karena pada kondisi pandemi Covid-19 ini baik pihak pengusaha maupun pihak pekerja/ buruh sama-sama menjadi korban. Dibutuhkan komunikasi dua arah yang baik antara pihak pengusaha dengan pihak pekerja/ buruh. Hal ini sangat penting untuk dilakukan sebab pandemi Covid-19 ini sangat merugikan kedua belah pihak
TINJAUAN YURIDIS PERLINDUNGAN HUKUM PEKERJA ANAK (DITINJAU DARI SUDUT PANDANG HUKUM KETENAGAKERJAAN DAN HAM) Mustika Prabaningrum Kusumawati
Literasi Hukum Vol 3, No 1 (2019): Literasi Hukum
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.885 KB)

Abstract

Kompleksitas permasalahan mengenai pekerja anak seolah tidak ada habisnya. Permasalahan pekerja dewasa saja belum usai meskipun sudah ada payung hukumnya apalagi berkaitan dengan pekerja anak yang justru membutuhkan perhatian yang lebih ekstra dan lebih khusus. Tidak hanya bersinggungan dengan sisi hukum ketenagakerjaan saja tetapi juga bersinggungan dengan sisi hak asasi manusia (HAM) dimana hak-hak anak meskipun ia sebagai pekerja anak tetap harus dijaga dan dilindungi. Adanya jaminan perlindungan terhadap pekerja anak memperlihatkan adanya pengakuan terhadap eksistensi keberadaan pekerja anak dalam lingkungan kerja. Sebagai dampak dari adanya pengakuan tersebut maka pihak pengusaha dituntut untuk tunduk dan patuh terhadap beberapa peraturan. Akan tetapi, pelaksanaan perlindungan hukum terhadap hak-hak pekerja/ buruh anak di Indonesia belum sepenuhnya sesuai dengan peraturan perundang-undangan yang berlaku
IMPLEMENTASI PASAL 76 UNDANG-UNDANG NOMOR 13 TAHUN 2003 TERHADAP PERLINDUNGAN HUKUM BAGI PEKERJA WANITA YANG BEKERJA DI MALAM HARI Mustika Prabaningrum Kusumawati
Literasi Hukum Vol 3, No 2 (2019): Literasi Hukum
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.14 KB)

Abstract

Permasalahan ketenagakerjaan yang berkaitan dengan pekerja wanita sangatlah kompleks. Wanita dianggap kaum lemah sehingga seringkali hak-haknya terabaikan. Demikian pula yang berkaitan dengan pekerja wanita yang bekerja pada malam hari, seringkali terabaikan hak-haknya meskipun negara sudah berupaya hadir melalui Pasal 76 Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan. Meskipun sudah diakomodir dalam ketentuan pasal tersebut, nyatanya masih saja pihak pengusaha mengabaikan dan bahkan justru pihak pekerja sendiri tidak mengetahui keberadaan Pasal 76 Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan tersebut
PERLINDUNGAN HUKUM PEKERJA PASCA PHK MELALUI PENGUNDURAN DIRI Mustika Prabaningrum Kusumawati
Literasi Hukum Vol 4, No 1 (2020): Literasi Hukum
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (162.845 KB)

Abstract

Pemutusan hubungan kerja yang lebih dikenal pada umumnya adalah yang dilakukan oleh pengusaha terhadap pekerja. Padahal ada pula jenis pemutusan hubungan kerja demi hukum yang salah satu bentuknya adalah pekerja mengajukan permohonan pengunduran diri (resign). Bagaimana bentuk perlindungan hukum terhadap hak pekerja pasca pemutusan hubungan kerja melalui mekanisme pengunduran diri serta bagaimana peran pemerintah dalam mengakomodir bentuk perlindungan hukum terhadap hak pekerja pasca pemutusan hubungan kerja melalui mekanisme pengunduran diri harus jelas bagi pekerja yang pada akhirnya akan berdampak terhadap hak-haknya. Metode penelitiannya dengan yuridis normatif dengan mengacu pada Pasal 154 Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan. Adapun bentuk perlindungan hukum yang dapat diberikan bagi pekerja yang melakukan pemutusan hubungan kerja melalui mekanisme pengunduran diri (resign) adalah di mana uang penggantian hak dan uang pisah saja lah yang menjadi hak si pekerja, bukan uang pesangon yang seringkali justru dipermasalahkan. Pemerintah harus berperan serta dalam mengakomodir bentuk perlindungan hukum terhadap hak pekerja yang melakukan pemutusan hubungan kerja melalui mekanisme pengunduran diri (resign) dengan menjamin dan mengawasi bahwa para pengusaha telah melaksanakan apa yang menjadi kewajibannya sesuai dengan ketentuan Pasal 154 ayat (4) Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan yakni membayarkan uang penggantian hak dan uang pisah bagi pekerjanya.
Kepatuhan Wajib Pajak Penyedia Platform Marketplace E-Commerce Sebagai Pemungut Pajak Pertambahan Nilai Perdagangan Melalui Sistem Elektronik Mustika Prabaningrum Kusumawati; Ahmad Khairun Hamrany; Ari Nur Rahman
Kosmik Hukum Vol 21, No 3 (2021)
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kosmikhukum.v21i3.9175

Abstract

The development of digital technology in the industrial era 4.0 distorts tax cuts and collections in the e-commerce marketplace. This study provides an overview of conditions in the field of compliance and voluntary intentions of e-commerce marketplace platform providers and individuals and / or entities to register as PPN PMSE taxpayers and tax collectors. In addition, it can also find out a review of the juridical aspects of the applicable regulations if the taxpayer provides the domestic e-commerce marketplace platform application if it is determined as a PMSE VAT Collector. The method used is qualitative research using an ethnographic approach which is considered appropriate for social science research based on questionnaire data, interviews and other documentary data. The level of compliance of companies providing the e-commerce marketplace platform is divided 1) the level of compliance based on deductions, deposits and reporting related to corporate tax itself where there is an attempt to comply as a form of obligation of the taxpayer. 2) the level of compliance based on the voluntary intention to register to be appointed as a PPN PMSE collector, which is still very low. In the juridical aspect, it is only found that the additional obligation lies in the collection of PPN PMSE on intangible Taxable Goods or Taxable Services from outside the Customs area whose transactions are carried out within the Customs area.Keywords: Compliance; e-commerce marketplace; PPN; PMSE; Taxpayer
Implementasi Asas No Work No Pay Dalam Pemenuhan Hak Pekerja/Buruh Perempuan Berdasarkan Pasal 82 Ayat (2) Undang-Undang Nomor 13 Tahun 2003 Mustika Prabaningrum Kusumawati
Jurnal Ilmiah Penegakan Hukum Vol. 9 No. 2 (2022): JURNAL ILMIAH PENEGAKAN HUKUM DESEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jiph.v9i2.8150

Abstract

Female workers/laborers are in a vulnerable condition compared to male workers/laborers. Naturally, female workers/laborers experience pregnancy and even in the worst condition, miscarriage. No woman wants this miscarriage condition and if this condition is experienced by female workers/laborers it will have an impact on the performance and production process of the company. This is because it is certain that female workers/laborers cannot work because of these conditions. This study aims to find out the essence of implementing the no work no pay principle in fulfilling the rights of female workers/laborers who experience miscarriages based on Article 82 paragraph (2) of Law Number 13 of 2003 concerning Manpower. This research is a normative legal research with a descriptive analytical nature using a literary approach and a field approach. The analysis of the data obtained in this study was carried out qualitatively. The results of the research show that the no work no pay principle does not apply absolutely. This is because there are several exceptions in Law Number 13 of 2003 concerning Manpower which requires employers to continue to pay their workers/laborers wages even if they are not working when workers/laborers use their right to rest, one of which is for female workers/laborers who experience miscarriages
The Phenomenon of Internal Audit Supervision in Fighting Corruption and Creating an Anti-Fraud Culture in Corporations in Indonesia Mustika Prabaningrum Kusumawati; Ari Nur Rahman; Panzi Aulia Rahman
Asia Pacific Fraud Journal Vol 7, No 2: 2nd Edition (July-December 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i2.246

Abstract

Indonesia was shocked by the disclosure of a scandal in a corruption case involving a prominent company engaged in aviation services. This is closely related to the public’s question regarding how and to what extent the internal audit function within a company can fight against corruption and create an anti-fraud culture within the company itself. In fact, the phenomenon of internal auditors in eradicating corruption and creating an anti-fraud culture in a corporation can create two sides of a knife with common interests. These interests are supported by one side of the internal auditor and another in terms of culture and regulations that are less supportive of creating anti-fraud and anti-corruption. Two main factors that weaken the internal auditors the lack of integrity due to conflicts of interest between internal auditors and company employees, and the lack of individual capabilities in the technological era. Various ways can be done by the Government and stakeholders, as regulators, to optimize the role of internal auditors in eradicating corruption and creating an anti-fraud culture.
Legal Protection for Workers Affected by Layoffs in Indonesian Laws and Regulations Mustika Prabaningrum Kusumawati; Ahmad Khairun Hamrany
Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Vol 56, No 2 (2022)
Publisher : Faculty of Sharia and Law - Sunan Kalijaga State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ajish.v56i2.954

Abstract

Abstract: This article explores the legal framework in Indonesia that offers protection to workers affected by Termination of Employment (Pemutusan Hubungan Kerja/PHK). It draws upon a range of data sources, including official state documents, laws and regulations, research studies, and relevant literature. Employing a normative-juridical approach, this study concludes that Indonesian laws and regulations provide comprehensive legal protection to workers during and after their employment period. Therefore, Indonesian laws and regulations prohibit layoffs except for justifiable reasons. Additionally, in cases where layoffs are inevitable, employers must offer severance pay and compensation to affected workers. Second, if there is a discrepancy between employers and workers regarding terminating the employment relationship (PHK), the law provides a resolution mechanism through Industrial Relations Dispute Settlement. This can be achieved through bipartite, tripartite negotiations and the industrial relations courts. All of these legal provisions aim to safeguard workers' rights adversely impacted by layoffs.Abstrak: Artikel ini mengkaji persoalan perlindungan hukum bagi pekerja yang terdampak Pemutusan Hubungan Kerja (PHK) dalam peraturan perundang-undangan di Indonesia. Sumber data dalam artikel ini berupa dokumen-dokumen resmi negara, peraturan perundang-undangan, dan karya-karya ilmiah yang terkait dengan topik kajian ini. Menggunakan pendekatan normatif-yuridis, artikel ini menyimpulkan bahwa, peraturan perundang-undangan Indonesia secara jelas memberikan perlindungan hukum kepada pekerja, baik ketika masih berada dalam masa kerja maupun setelah berakhirnya hubungan kerja. Oleh karena itu, peraturan perundang-undangan Indonesia pada prinsipnya melarang dilakukannya PHK, kecuali ada alasan yang bisa dibenarkan. Selain itu, artikle ini juga menyimpulkan bahwa para pengusaha atau perusahaan yang melakukan PHK dikenai kewajiban oleh undang-undang untuk memberikan uang pesangon dan juga uang penghargaan kepada para pekerja yang di-PHK. Bukan hanya itu, ketika terjadi ketidakesesuaian antara pengusaha dan pekerja mengenai pengakhiran hubungan kerja (PHK), undang-undang juga memberikan mekanisme penyelesaiannya melalui Penyelesaian Perselisihan Hubungan Industrial, baik melalui perundingan bipartit, tripartit mapun pengadilan hubungan industrial. Kesemuanya itu merupakan bagian dari upaya untuk memberikan perlindungan hukum terhadap pekerja yang terkena PHK.Keywords: industrial relations; workers affected by layoffs; legal protection
Construct Validity Test of Integrity and Suryomentaram-style Introspection in Creating Anti-Fraud Mustika Prabaningrum Kusumawati; Ari Nur Rahman
Asia Pacific Fraud Journal Vol. 8 No. 1: Volume 8, No. 1st Edition (January-June 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i1.274

Abstract

The high level of corruption and fraud in Indonesia is one of the crucial problems that must be resolved immediately by the Government of Indonesia. Various efforts to eradicate corruption and the creation of anti-fraud will not be optimal if the habit of applying the meaning of integrity in actions and behavior, which begins with the determination of an employee or public official, is still mixed with the desire to enrich oneself and one’s class. The identification of the problem in this study includes 3 (two) things. First, does the construct of measuring instrument of integrity and Suryomentaram-style introspection supports the efforts to prevent fraud and corruption and fulfill unidimensionality by using confirmatory factor analysis? Second, does the measuring instrument of integrity and Suryomentaram-style introspection in this study consists of items that fit in measuring integrity and Suryomentaram-style introspection using the application of the polytomous IRT model? Third, do the items in the measuring instrument of integrity and Suryomentaram-style introspection in this study contain a response bias based on gender that can be detected through differential item functioning (DIF)?. This research was conducted with the aim of obtaining measuring instrument of integrity and Suryomentaram-style introspection that supports steps to prevent fraud and corruption at the level of implementing employees to managers in Indonesian companies and/or state institutions.
Co-Authors Ahmad Khairun Hamrany Ahmad Khairun Hamrany Ari Nur Rahman Ari Nur Rahman Ari Nur Rahman Ari Nur Rahman Ari Nur Rahman Endrojoyo Sigit Triyono Hamrany, Ahmad Khairun Henry Adrian Sumule Mumpuni, Niken Wahyuning Retno Panzi Aulia Rahman Panzi Aulia Rahman