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All Journal Masalah-Masalah Hukum Jurnal Kolaboratif Sains AHKAM : Jurnal Hukum Islam dan Humaniora
Lies Ariany
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENDAPATAN ASLI DAERAH DARI SEKTOR PAJAK DALAM RANGKA PELAKSANAAN OTONOMI DAERAH Lies Ariany
Masalah-Masalah Hukum Vol 39, No 3 (2010): Masalah-Masalah Hukum
Publisher : Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2616.234 KB) | DOI: 10.14710/mmh.39.3.2010.231-237

Abstract

The regional tax was the source income the areal that important to finance the implementation of autonomy of the area. Then area must have the authority and the capacity to dig up sources of finance self, manage and used finance personally that really adequate to finance the implementation of the government. But each government stage could only collect the tax that was mainteed to authority. It's mean to avoid the existence of the overlap or the struggle for the authority in the tax collection againts the community.Kata Kunci : Pajak Daerah, Pendapatan Asli Daerah
Problematika Pengaturan Kotak Kosong Dalam Pemilihan Kepala Daerah: Analisis Yuridis Terhadap Putusan Mahkamah Konstitusi Nomor 100/PUU-XIII/2015: Problematics Of The Regulation Of The Empty Box In Regional Head Elections: A Juridical Analysis Of The Constitutional Court Of Indonesia Decision Number 100/PUU-XIII/2015 Fadli Azhari; Lies Ariany
Jurnal Kolaboratif Sains Vol. 8 No. 12: Desember 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i12.10894

Abstract

Penelitian ini bertujuan untuk menganalisis problematika pengaturan kotak kosong dalam Pemilihan Kepala Daerah sebagai konsekuensi yuridis dari Putusan Mahkamah Konstitusi Nomor 100/PUU-XIII/2015. Putusan tersebut memberikan legitimasi terhadap pelaksanaan pemilihan kepala daerah dengan calon tunggal melalui penyediaan kolom kosong sebagai alternatif pilihan bagi pemilih. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan kasus. Hasil penelitian menunjukkan bahwa keberadaan kotak kosong merupakan bentuk perlindungan hak politik warga negara dalam menjamin prinsip kedaulatan rakyat. Namun demikian, pengaturannya masih menimbulkan ketidakpastian hukum, terutama terkait mekanisme apabila kotak kosong memperoleh suara lebih banyak daripada calon tunggal. Kondisi tersebut berpotensi menimbulkan kekosongan pemerintahan, pemborosan anggaran, serta lemahnya kualitas demokrasi lokal. Oleh karena itu, diperlukan pembaharuan regulasi yang lebih komprehensif agar pengaturan kotak kosong tidak hanya menjadi solusi prosedural, tetapi juga mampu menjamin kepastian hukum, efektivitas pemerintahan daerah, dan penguatan demokrasi substantif dalam sistem pemilihan kepala daerah di Indonesia.
Sengketa Kepegawaian Sekretaris Daerah terhadap Bupati Kabupaten Banjar: Analisis Putusan Pengadilan Tata Usaha Negara 34/G/TF/2024 Muhammad Syaiful; Lies Ariany
AHKAM Vol 5 No 3 (2026): SEPTEMBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i3.10259

Abstract

Although civil service disputes involving the state civil apparatus (ASN) and the application of the General Principles of Good Governance (AUPB) have been widely examined, analysis of ASN performance assessment as an object of dispute over governmental action and legal protection for the position of Regional Secretary in State Administrative Court Decision Number 34/G/TF/2024/PTUN.BJM remains limited. This study aims to analyze the conformity of the actions of the Regent of Banjar Regency in assessing the performance of the Regional Secretary based on the AUPB and to evaluate the legal protection provided by the decision for ASN positional rights. This study employed a normative legal method using statutory, case, and conceptual approaches. Primary legal materials included laws and regulations and State Administrative Court Decision Number 34/G/TF/2024/PTUN.BJM, while secondary legal materials comprised literature and scholarly journals collected through library research and analyzed descriptively and analytically. The results of the study show that the Regent’s action in assigning the performance rating of “Very Poor” did not comply with the principles of the AUPB because it was not based on monitoring, performance dialogue, guidance, feedback, the establishment of a Performance Appraisal Team, or assessment documents that fulfilled formal requirements. The State Administrative Court decision provided legal protection for ASN from arbitrary personnel actions, but it still leaves ambiguity regarding the legal consequences of unsigned assessment documents and the relationship between organizational performance achievement and the individual assessment of senior executive officials. These findings contribute to the development of administrative law scholarship, particularly the application of the AUPB, the merit system, and legal protection for ASN in civil service disputes. The conclusion of the study affirms that compliance with performance assessment procedures and the application of the merit system are prerequisites for objective, professional, transparent, accountable, and equitable civil service governance.
Co-Authors Fadli Azhari Muhammad Syaiful