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All Journal Indonesian Journal of Forestry Research Jurnal Penelitian Hasil Hutan The Indonesian Journal of Occupational Safety and Health Public Health of Indonesia Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) Journal Of Vocational Health Studies Jurnal Panorama Hukum Jurnal Pengabdian Hukum Indonesia (Indonesian Journal of Legal Community Engagement) JPHI JURNAL PUSTAKA KOMUNIKASI Darmabakti Cendekia: Journal of Community Service and Engagements Seminar Nasional Hukum Universitas Negeri Semarang Jurnal Darma Agung Indonesian State Law Review (ISLRev) Jurnal Teknik Informatika (JUTIF) Jurnal Kesehatan Masyarakat Mulawarman (JKMM) Keadilan Komunika: Jurnal Ilmu Komunikasi COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Olahraga Masyarakat Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Contemporary Issues on Interfaith Law and Society Jurnal Indonesia Sosial Sains Journal of Public Health Concerns Jurnal Hukum Indonesia Economic and Finance in Indonesia Media Hukum Indonesia (MHI) Journal of Geosciences and Applied Geology Keadilan The Indonesian Journal of International Clinical Legal Education Jurnal Hukum Statuta Indonesian Journal of Forestry Research Jurnal Penelitian Hasil Hutan Indonesian State Law Review (ISLRev) Contemporary Issues on Interfaith Law and Society Semarang State University Undergraduate Law and Society Review Indonesian Journal of Law Law Research Review Quarterly Visioner : Jurnal Komunikasi, Bisnis dan Konten Kreatif
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Optimalisasi Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu Dalam Meningkatkan Penerbitan Nib Bagi Masyarakat Di Kabupaten Tuban Sari, Mega Mei Intan; Damayanti, Ratih
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 5 No. 6 (2025): (JIHHP) Jurnal Ilmu Hukum, Humaniora dan Politik
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jihhp.v5i6.5533

Abstract

Dengan melakukan penerbitan NIB, para pelaku usaha dapat memperoleh banyak manfaat, yakni kepastian dan perlindungan dalam berusaha, pendampingan pengembangan usaha, kemudahan akses pembiayaan ke lembaga keuangan bank dan non-bank, dan kemudahan dalam pemberdayaan dari pemerintah. Namun, terjadi perbedaan signifikan antara jumlah orang berusaha sendiri dengan jumlah penerbitan NIB akibat rendahnya penerbitan NIB yang menyebabkan pelayanan perizinan tidak merata dirasakan oleh seluruh masyarakat Kabupaten Tuban dikarenakan para pelaku usaha yang minim literasi digital dan wilayahnya sangat jauh dari pusat kota Tuban. Tujuan penelitian ini adalah untuk menganalisis adanya optimalisasi dari DPMPTSP Tuban dalam meningkatkan penerbitan NIB dan menganalisis hambatan dalam optimalisasi tersebut. Metode penelitian yang digunakan adalah menggunakan teori kebijakan publik dari Harold D. Lasswell diselaraskan dengan pendekatan penelitian kualitatif dengan jenis penelitian yuridis empiris yang berasal dari data primer berupa data hasil wawancara dan data sekunder berupa studi kepustakaan dan studi dokumen. Hasil penelitian menunjukkan bahwa DPMPTSP Tuban berhasil meningkatkan penerbitan NIB secara signifikan setiap tahunnya sejak program Jempol Lari, Roadshow Pelayanan Publik, dan sosialisasi pelayanan perizinan kepada para pelaku usaha yang bertempat tinggal jauh dari pusat kota Tuban yang ingin melakukan legalisasi usaha sehingga dapat terpenuhinya Good Governance oleh DPMPTSP Tuban.
SN Systemic Integration of Artificial Intelligence in Indonesian Television Using Soft Systems Methodology Setyobudi, Ciptono; Damayanti, Ratih; Setiawan IS, Teguh
Jurnal Teknik Informatika (Jutif) Vol. 6 No. 4 (2025): JUTIF Volume 6, Number 4, Agustus 2025
Publisher : Informatika, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jutif.2025.6.4.5047

Abstract

The television industry faces significant challenges due to digital disruption, particularly the increasingly widespread penetration of artificial intelligence (AI) technology. AI has the potential to optimize production, distribution, and audience preference analysis, but its implementation faces the complexities of unstructured social systems. This study aims to explore the systemic application of AI using a Soft Systems Methodology (SSM) approach to identify, analyze, and optimize its use in the television industry. The research method used was qualitative with a case study design at a national television station. The SSM process was carried out through seven stages, starting from exploring the problem situation, compiling rich pictures, analyzing CATWOE, and formulating and evaluating corrective actions. Data were collected through literature review, participant observation, and internal document analysis. The results show that SSM is effective in identifying strategic areas for AI optimization, particularly in audience segmentation, content automation, and broadcast management. The resulting framework is flexible, participatory, and responsive to the social dynamics of media organizations. The impact of this research is a contribution to the development of media information systems and technology, as well as expanding the scope of soft methodologies in responding to the challenges of digital transformation in an adaptive and sustainable manner.
BATASAN DAN MEKANISME PENERAPAN SANKSI PIDANA PERPAJAKAN DI INDONESIA DALAM PERSPEKTIF ASAS ULTIMUM REMEDIUM Safitri, Eka Ayu; Damayanti, Ratih; Sulistiyono, Tri
Jurnal Hukum Statuta Vol 4 No 3 (2025): Volume 4, Nomor 3, Agustus 2025
Publisher : Fakultas Hukum Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/jhs.v4i3.11160

Abstract

This study examines the limitations and mechanisms of the application of criminal sanctions against taxpayers who violate tax provisions in Indonesia, and evaluates the application of the ultimum remedium principle as the principle of "criminal sanctions as a last resort." Using a qualitative legal-normative approach with a descriptive-analytical method, data was collected through a documentation study of primary sources (Law 7/2021 in conjunction with Law 6/2023 concerning KUP, KUHAP, KUHP) and secondary sources (scientific journals 2020–2025, textbooks, DGT guidelines). Normative-dogmatic analysis reveals that the KUP Law explicitly separates administrative and criminal sanctions without setting a minimum loss threshold for criminal prosecution, so that tax officials tend to use criminal sanctions only for high-value cases. The legal-theoretical study explains that the ultimum remedium principle is accommodated through provisions such as Article 8 paragraph (3) and Article 44B of the KUP Law, but in practice it still encounters inconsistencies and broad discretion. Synthesis of findings indicates the need for quantitative guidelines for loss thresholds, reintegration of the “first-time offender” protocol, and harmonization of the Criminal Procedure Code with the principle of criminal subsidiarity. These recommendations are expected to strengthen the implementation of the ultimum remedium principle, ensuring that criminal sanctions are truly the last resort in enforcing fair and proportional tax law. Keywords: Taxation; Ultimum Remedium; Criminal Sanctions; KUP Law; Criminal Law
Revolutionizing Indonesia’s Administrative Court: A Bold Push for Fairness and Proportionality Rahman, Nazla Arliva; Damayanti, Ratih; Rajib, Rayi Kharisma
Indonesian State Law Review Vol. 7 No. 1 (2024): Indonesian State Law Review, April 2024
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/islrev.v7i1.18860

Abstract

Indonesia's administrative justice system is at a critical juncture, facing challenges of inefficiency, inconsistency, and limited access to fair legal recourse. This research examines the urgent need for a transformative approach in establishing an Indonesian Administrative Court grounded in the principles of fairness and proportionality. Despite progress in administrative reform, the current system often falls short of delivering just outcomes for citizens, leaving many marginalized and without proper redress. The novel contribution of this study lies in its comprehensive framework for integrating these foundational principles into the court’s design and practice. By analyzing both international best practices and local judicial traditions, the research proposes a set of reforms that would enhance the accessibility, transparency, and responsiveness of the administrative judiciary. The principle of fairness emphasizes equal treatment and impartial decision-making, while proportionality ensures that legal outcomes align with the scale of the issues at hand. Through an in-depth case study of administrative court decisions, this work identifies critical gaps where these principles can be meaningfully implemented. The urgency of these reforms is underscored by the growing demand for public accountability and citizen trust in the judiciary, which is essential for Indonesia’s democratic stability. By offering practical solutions and a conceptual shift, this research provides a timely contribution to the ongoing discourse on judicial reform in Indonesia, with the potential to reshape the administrative court system into a more equitable and effective institution for all citizens.
Pengaruh Asas Kerahasiaan Data dan Informasi Wajib Pajak Pada Pengampunan Pajak (Tax Amnesty) Terhadap Penegak Hukum di Indonesia Ratih Damayanti
Indonesian State Law Review Vol. 2 No. 1 (2019): Indonesian State Law Review, October 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/islrev.v2i1.22983

Abstract

The purpose of this article is to find out the implementation and issues of confidentiality principle in Act No. 11 of 2016 concerning Tax Amnesty and to determine the effect of the principle of confidentiality of data and information on taxpayers in Act No 11 of 2016 concerning Tax Amnesty for law enforcement in Indonesia. The principle of confidentiality in Tax Amnesty provides a potential moral hazard. A moral hazard occurs because of the opportunities that enable these actions to materialize. Opportunities for Fiscus and Taxpayers to meet in person. This has the potential to cause a gray area between the Taxpayer and the Fiscus which can cause a moral hazard to the Taxpayer. The authority of the Fiscus is prone to be misused so that it can lead to several criminal actions that can be carried out, namely embezzlement or corruption that can harm the country's finances. When the crime occurs at a Tax Amnesty Taxpayer, it will be difficult to enforce the law because the data and information sourced from the Statement and the attachments that are administered cannot be used as a basis for investigation, investigation, and/or criminal prosecution of the Taxpayer cannot be used as a basic investigation, investigation and/or criminal prosecution of taxpayers.
UNSYNCHRONIZED IMPACT OF LEGAL REGULATION ON THE LOSS OF STATE’S STANDING FOR THE PREFERENCE RIGHT OF TAX DEBT IN BANKRUPTCY Ratih Damayanti; Fitriani Abdi
Indonesian State Law Review Vol. 3 No. 1 (2020): Indonesian State Law Review, 2020
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/islrev.v3i1.22989

Abstract

The state has a preference right (priority) to collect tax debts on goods which belong to the taxpayer (debtor), meaning that the state's position as a preferred creditor is declared to have advance rights to the taxpayer's property to be auctioned in public. Preference rights by the State for paying off tax debts are in fact not as easy as imagined, there are disharmony in several laws and regulations, namely between the Taxation, Bankruptcy and Labor Laws and the Constitutional Court Verdict No.67/PUU-IX /2013 and other problems that affect the State's pre-emptive rights over paying tax debts. The objective of this study is to determine the impact of disharmony of Legal Regulations relating to Debt Repayment in Bankruptcy Against the State's Standing on Preferential Rights of Tax Debt. Based on research, the position of laborers' wages in Constitutional Court Decision No. 67/PUU-XI /2013 contrary to the provisions of the KPKPU Code which regulates labor wages as a bill of general preferred creditors and based on the principle of lex posteriori derogat legi priori, the position of laborers' wages in bankruptcy is based on the provisions of the KPKPU Code which overrides the provisions of Code No. 13 of 2013. Second, the consideration of the Constitutional Court on Verdict No. 67/PUU-XI/2013, is not in same direction with the provisions of the KPKPU Code which regulates that the wages of workers owed both before and after the bankruptcy was declared is a bankruptcy debt.
Comparative Study of Legal Protection for Women Workers on Night Shifts (Between Indonesia and Germany) Silvia Ratna Anzani; Ratih Damayanti
Law Research Review Quarterly Vol. 11 No. 3 (2025): Various Issues on Law and Development
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/llrq.v11i3.26002

Abstract

  The increasing participation of women in the workforce, including night shifts, demands adequate legal protection. This study compares legal protections for female night shift workers in Indonesia and Germany using normative legal research with statutory and comparative approaches. Indonesian regulations, including Law No. 13 of 2003 and Ministerial Decree No. 224/MEN/2003, provide protection through limitations on night work, provision of nutritious food, and mandatory transportation. In Germany, laws such as the Mutterschutzgesetz, Arbeitszeitgesetz, and Arbeitsschutzgesetz emphasize preventive measures like medical assessments, work hour restrictions, and risk evaluations. The findings indicate that Germany offers more structured protection, particularly for pregnant or breastfeeding women, while Indonesia's implementation often faces challenges. Both countries have ratified CEDAW, but Germany has integrated international standards more comprehensively into national law. This study highlights the need for stronger enforcement and legal reform in Indonesia to ensure the rights and safety of female workers on night shifts are effectively protected.
Analisis Hukum Perizinan Tenaga Kerja Asing Pasca Undang-Undang Nomor 6 tahun 2023 dan Pengaruh terhadap Keberadaan Tenaga Kerja Lokal Kurniaputra, Sesarius Noveno Dylan; Ratih Damayanti
Law Research Review Quarterly Vol. 11 No. 3 (2025): Various Issues on Law and Development
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/llrq.v11i3.26919

Abstract

Jumlah Tenaga Kerja Asing (TKA) Di Indonesia terus meningkat dalam beberapa tahun terakhir. Hal ini menyebabkan terjadinya pergeseran paradigma pemerintah dalam mengelola tenaga kerja asing dari pendekatan administratif dan proteksionis menjadi pendekatan yang lebih fleksibel dan pro-investasi. Perubahan ini berdampak signifikan terhadap dinamika ketenagakerjaan di Indonesia. Bahkan, di tengah kemudahan perizinan tersebut, muncul berbagai tantangan yang menimbulkan kekhawatiran di kalangan pekerja dalam negeri. Hal ini menimbulkan pertanyaan besar mengenai efektivitas kebijakan penyederhanaan perizinan tenaga kerja asing jika tidak dibarengi dengan penguatan kapasitas sumber daya manusia lokal. Dalam jangka panjang, keseimbangan antara efisiensi investasi dan perlindungan tenaga kerja akan menciptakan sistem pasar tenaga kerja di Indonesia yang lebih sehat, lebih kompetitif, dan berkelanjutan, terutama dalam jangka panjang.
Eksistensi Radio Melalui Konvergensi Siaran di Era Digital Damayanti, Ratih; Santoso, Teguh Setiawan Imam; Tecoalu, Melitina
Jurnal Pustaka Komunikasi Vol 7, No 1 (2024): Accredited by Kemendikbud Dikti SK No. 79/E/KPT/2023
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/pustakom.v7i1.3592

Abstract

Radio is a communication medium that must now be able to compete with new media which is currently increasingly massive. The aim of this research is to find out how national private broadcast radio in West Java is able to maintain its existence and the strategies it implements to continue to exist amidst competition with digital information platforms that currently exist. Research respondents were managers of local radio stations in West Java, especially those in Bandung, Cimahi, Sukabumi and Cirebon. This research uses qualitative methods by describing the result of questioners and interviewing and then processing them in the form of descriptive narratives and pie diagram. The results of this research are that almost all private broadcast radio stations in the West Java region that were respondents implemented a convergence strategy to maintain their existence and made changes to their broadcast model management. Some of the convergence strategies implemented are broadcasting via digital streaming, creating more interesting broadcast program content with an audio-visual style such as podcasts, choosing broadcasters who have popularity and character, upgrading broadcast equipment, having social media as a branding and content publication medium, and upload content to YouTube media. This convergence strategy is also carried out to increase interest and the number of advertisers so that they can continue to choose radio as a medium for marketing the products and services offered more widely and in a contemporary style. 
Application of Substantive and Formal Legal Rules Related to Approval to Avoid Double Taxation as an Effort to Maximize Tax Revenue Damayanti, Ratih
Jurnal Indonesia Sosial Sains Vol. 6 No. 1 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i1.1548

Abstract

Tax revenue is the main source of state revenue, but disputes often arise related to the application of Double Taxation Avoidance Agreements (DTAs). These disputes generally revolve around the fulfillment of administrative requirements, especially the inclusion of a Domicile Certificate (SKD). This research aims to analyze the application of material and formal legal principles in two Tax Court decisions, namely PUT-001293.35/2020/PP/MXVIIIA Year 2022 and PUT-004868.13/2021/PP/MXIIIB Year 2022, as well as the implications for legal certainty and taxpayer protection. The research uses normative juridical method with statutory, case, and conceptual approaches. Data is obtained from literature studies in the form of laws and regulations and legal doctrines. The results show that decisions that prioritize material legal principles provide substantive justice but have the potential to weaken the application of tax regulations. Conversely, decisions that prioritize formal legal principles provide legal certainty by emphasizing the importance of fulfilling administrative requirements. The conclusion of this research emphasizes the need for a balance between substantive justice and legal certainty in the application of P3B. Implementing regulations, such as PER-25/PJ/2018, are important instruments to ensure P3B is used appropriately and prevent misuse, thus supporting the optimization of tax revenue
Co-Authors Abdi, Fitriani Addy Anggoro Satrio Nugroho Afina, Yoriza Mirsa Agung, Muhammad Fariz Nur Ahmad Gelora Mahardika Aini, Ailia Nur Akbar, Fazhar Al Khowwas, Ibrahim Alayyanur, Putri Ayuni Ali Masyhar Ali Masyhar Mursyid Alias , Nizamuddin Alif Alfauzan Anestasia Pangestu Mei Tyas Anindya, Salma Elsa Anisah, Aura Annisa Nur Aulia Aprila Niravita, Aprila Ardelia, Talita Adwa Bahanawan, Adik Chaikal Nuryakin Damari, Leticia Klarissa Danang S. Adi Danang Sudarwoko Adi Dani Muhtada Diandra Preludio Ramada Didi Tarmadi Djarwanto Dwi Ajias Pramasari Dyah Ayu Agustiningrum, Dyah Ayu Esti Rini Satiti Evi Sribudiani Fadilatus Sukma Ika Noviarmi Feiruz Rachmita Alamsyah Fitriani Abdi Gunawan Pasaribu Gunawan Pasaribu Haqi, Amar Herman Bagus Dwicahyo Hibahtillah, Muhammad Alldo Himmi, Setiawan Khoirul I.M. Sulastiningsih Ika WAHYUNI Imon, Syarah Adilla Jasni Jasni Jasni Kadir, La Ode Ibrah Haikal Rachman Krisdianto Sugiyanto Kurniaputra, Sesarius Noveno Dylan Latief, Rusman Lili Fauzielly Listya Mustika Dewi Lutfiya , Indah Lutfiya Lutfiya, Indah Masrukhi Masrukhi Melitina Tecoalu Miranti, Dewi Yudho Muchtar, Pyan Amin Muhammad Azil Maskur Muhammad Azil Masykur Muhsen, Jamaluddin Jamal Mursyidul Ibad N, Edwindha Prafitra Naelufar, Rizqan Narto Nicholas Herta Prasetyo Ningrum, Galuh Prima Nirwana, Rena Putri Nur Anisah Rahmawati Nur Septia Handayani oktariani, Hanny Pari, Rohmah Pollatu, Stacey Kharin Cheline Prasasi, Cindy Ayu Prasetya, Tofan Agung Eka Putri Balqis Nuril Hakim Putri, Delvita Tri Qoiri, Mutmainah Nur Rahman, Nazla Arliva Rahmanto, Raden Gunawan Hadi Rajib, Rayi Kharisma Ratnaningtyas Wahyu Kusuma Wardani Ridwan Arifin Rini Fidiyani Rodiyah - Rohmah Pari Rohmah, Shofiyatur Romadona Putri Pertiwi RR. Ella Evrita Hestiandari Rudianda Sulaeman Rustandi, Dede Safitri, Eka Ayu Salman Alfarisi Santiyo Wibowo Santiyo Wibowo Sarfitri, Destika Santi Putri Sari, Mega Mei Intan Sejati, Prabu Satria Setiawan I.S, Teguh Setyobudi, Ciptono Sidabutar, Theresa Silvia Ratna Anzani Sinaga, Fredrico Markus Rotua Sita Heris Anita Sofianto, Imran Arra'd Somadona, Sonia Sony Hartono Wijaya Sri Rulliaty Sukma S. Kusumah Sulaeman Yusuf Sweri, Anya Indras Syafrinal Teguh DARMAWAN Teguh Setiawan Imam Santoso Tri Sulistiyono Triwibowo, Dimas Ubaidillah Kamal Virrarny Eka Novyra Wa Ode Muliastuty Arsyad Wahyu DWIANTO Wardani, Ratnaningtyas Wahyu Kusuma Waspiah - Wedhatami, Bayangsari Widya FATRIASARI Winantris Winantris Winarsih Winarsih Yunita Putri Linggarwati, Yunita Putri Yusup AMIN Yusup AMIN Zolkefley, Mohd Khairul Izamil Zulfa, Vivi Rodliyatuz