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Initial Public Offering Of PT. Dian Swastika Sentosa Tbk And Its Impact On Coal Mining Productivity Hartana; Didik Suhariyanto
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 3 No. 1 (2025): December
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/sipakatau.v3i1.732

Abstract

This study examines the legal aspects of the Initial Public Offering (IPO) of PT Dian Swastatika Sentosa Tbk. and its relationship with coal mining productivity by analyzing compliance with capital market regulations and mineral and coal mining laws, as well as its implications for corporate operational performance. This research uses an empirical legal approach that combines normative analysis of Law No. 8 of 1995 concerning Capital Markets and Law No. 4 of 2009 concerning Mineral and Coal Mining (as amended by Law No. 3 of 2020), together with empirical data derived from company annual reports, IPO prospectus documents, and related institutional information obtained from relevant agencies and public disclosures. The findings indicate that PT Dian Swastatika Sentosa Tbk. conducted the IPO process in accordance with applicable capital market provisions, including preparation, submission of registration statements, public offering, and listing on the Indonesia Stock Exchange, as regulated under Article 70 paragraph (1) of the Capital Market Law. From a legal perspective, the IPO does not conflict with Article 93 of the Mineral and Coal Mining Law, as it does not directly alter the ownership structure of entities holding Mining Business Permits (IUP). The study also identifies that regulatory supervision during the IPO period was conducted under the Capital Market and Financial Institutions Supervisory Agency (Bapepam-LK), while acknowledging that current capital market supervision is under the Financial Services Authority (OJK). The study indicates a potential relationship between a successful IPO and improvements in coal mining operational capacity, particularly through enhanced capital structure, increased investment capability, and accelerated development of mining concession areas. However, this relationship should be interpreted cautiously as it is based on descriptive empirical evidence rather than statistical measurement.
Perlindungan Dan Kepastian Hukum Debitur Terhadap Pengalihan Piutang (Cessie) Dalam Praktek Perbankan Di Indonesia Ayu Tresna Waty; Dewi Iryani; Hartana
Cerdika: Jurnal Ilmiah Indonesia Vol. 4 No. 12 (2024): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v4i12.2336

Abstract

Bank sebagai penunjang perekonomian negara sekaligus merupakan sarana keuangan penting bagi masyarakat. Bank merupakan industri jasa yang memberikan pelayanan jasa kepada masyarakat dan merupakan badan atau lembaga keuangan yang tugas utamanya menghimpun uang dari pihak ketiga sebagai perantara untuk menyalurkan permintaan dan penawaran kredit. Permasalahan yang terjadi dalam pelaksanaan kredit salah satunya adalah kredit macet. Kredit bermasalah adalah suatu keadaan dimana nasabah sudah tidak sanggup membayar sebagian atau seluruhnya kewajibannya kepada bank seperti yang telah dijanjikannya. Solusi yang seringkali diterapkan bank sebagai kreditur untuk mengatasi kredit macet adalah melakukan pengalihan tagihan (cessie ) terhadap fasilitas kredit. Metode penelitian yang digunakan yaitu normatif, sifat penelitian yang digunakan yaitu deskriptif analitis, jenis data yang digunakan yaitu data primer dan sekunder, analisis data dilakukan secara deskriptif kualitatif dan kuantitatif, serta pengambilan kesimpulan dilakukan dengan logika deduktif. Perlindungan debitur atas pengalihan hak tagih (cessie) ini harus dilakukan dimana debitur wajib diberitahu atas cessie dan adanya jaminan bahwa hak-hak debitur dalam perjanjian kredit sebelumnya tetap didapatkan oleh debitur tersebut. Serta dari segi debitur sebagai konsumen perbankan juga mempunyai hak untuk mendapatkan informasi, hak untuk menolak bila terdapat klausul yang merugikan dan tidak sesuai dengan klausul awal serta hak untuk mengajukan keberatan apabila debitur merasa dirugikan oleh tindakan pengalihan piutang tersebut.
Law Enforcement against Illegal Gold Mining: Navigating Regulatory and Justice Dilemmas in Indonesia Mustakim Mustakim; Dewi Iryani; Hartana Hartana
Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan dan Ekonomi Islam Vol. 18 No. 2 (2026): Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan dan Ekonomi Islam
Publisher : Fakultas Syariah IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jurisprudensi.v18i2.13513

Abstract

Law Number 3 of 2020 shifted the mining licensing paradigm from decentralization to centralization, yet the reality on the ground shows an increase in Illegal Gold Mining (PETI) activities accompanied by environmental damage and socio-economic dilemmas for poor communities. This research offers novelty by integrating the analysis of licensing arrangements as a preventive instrument, the effectiveness of criminal law enforcement under Article 158 of the Mining Law, and procedural and substantive obstacles in the field simultaneously. The research method used is normative juridical with statutory and conceptual approaches, supported by primary data from limited interviews with law enforcement officers. The findings show that licensing centralization has not been effective in preventing PETI due to the undesignated People's Mining Areas, corrupt bureaucracy, and weak supervision. Criminal law enforcement faces obstacles such as limited investigators, difficulties in evidence gathering, and the presence of protecting officials. Officers experience a social dilemma as they must enforce the law amidst the reality of poor communities dependent on PETI. This study recommends bureaucratic reform, designation of People's Mining Areas, strengthening investigator capacity, and a progressive and just legal approach.
Effectiveness Of Trademark Protection In Electronic Commerce In A Case Study Of Trademark Infringement In Indonesia Andi -; Puguh Aji Hari Setiawan; Hartana Hartana
Ilmu Hukum Prima (IHP) Vol. 9 No. 1 (2026): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v9i1.7767

Abstract

This study analyzes the effectiveness of trademark protection in Indonesia’s e-commerce sector amid rising digital trade and increasing infringement, including unauthorized use, counterfeiting, and consumer deception. It aims to identify causal factors and evaluate enforcement mechanisms. Using a juridical-normative method with case studies, the research examines legal documents, infringement cases, and platform-level protection policies. The findings show that although regulations such as Law No. 20 of 2016 on Trademarks and Geographical Indications and Government Regulation No. 80 of 2019 on Electronic Commerce exist, enforcement gaps persist, enabling ongoing violations. Key issues include weak supervision, inconsistent enforcement, and limited platform accountability. The study concludes that legal protection remains suboptimal due to lack of coordination among regulators, business actors, and e-commerce providers. Recommended measures include strengthening regulatory synergy, enhancing monitoring by authorities, optimizing platform-based filtering and enforcement mechanisms, and increasing legal awareness among businesses and consumers. These steps are necessary to ensure legal certainty, improve compliance, and support fair and sustainable growth of Indonesia’s e-commerce ecosystem.
Legal Concept of Corporate Income Tax Rates In The Work Agreement For The 3rd Generation Coal Mining Company To Create Legal Certainty Jukipli Jukipli; Ismail Ismail; Hartana Hartana
Ilmu Hukum Prima (IHP) Vol. 9 No. 1 (2026): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v9i1.7808

Abstract

This study examines the normative disharmony between the provisions of Corporate Income Tax (PPh) in the Generation III Coal Mining Work Agreement (PKP2B) and the generally applicable PPh Law. Article 14 number 3 letter i of the Generation III PKP2B sets a maximum progressive rate of 30% for Taxable Income above Rp50,000,000, but also contains a clause that allows for a lower rate through Government Regulations and adjustments to the PKP layer through a Decree of the Minister of Finance. Meanwhile, the PPh Law has reduced the Corporate Income Tax rate from 25% to 22% through the Law on Harmonization of Tax Regulations (UU HPP). The difference in interpretation gives rise to two conflicting principles: "nailed down"—as interpreted by the Directorate General of Taxes, which freezes rates at the time of contract signing—and "prevailing"—as contractors claim to follow generally applicable rates over time. This research uses a normative juridical method with a statutory, conceptual, and case-based approach. The research findings indicate that the absence of specific implementing regulations does not create legal uncertainty, as higher-level laws—the Income Tax Law and the HPP Law—are hierarchically superior. Contract clauses that allow for lower rates and adjustments to the PKP layer implicitly support the application of the prevailing principle. Therefore, the corporate income tax rate for Generation III PKP2B contractors should follow the generally applicable tariff provisions over time, in order to achieve legal certainty, hierarchical alignment of norms, and fiscal justice.   Penelitian ini bertujuan untuk menganalisis ketidakharmonisan norma antara Perjanjian Karya Pengusahaan Pertambangan Batubara Generasi III dan Undang-Undang Pajak Penghasilan serta merumuskan konsep hukum pengenaan tarif Pajak Penghasilan Badan yang ideal guna mewujudkan kepastian hukum dan keadilan fiskal. Metode Penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan kasus, melalui analisis terhadap peraturan, kontrak, dan putusan pengadilan.   Hasil penelitian menunjukan meskipun hingga kini belum diterbitkan Peraturan Pemerintah atau Keputusan Menteri Keuangan yang secara khusus mengatur tarif Pajak Penghasilan dan lapisan Penghasilan Kena Pajak bagi Perusahaan Kontraktor Perjanjian Karya Pengusahaan Pertambangan Batubara Generasi III, hal tersebut tidak menimbulkan permasalahan hukum karena ketentuan tarif telah diatur dalam Undang-Undang Pajak Penghasilan dan Undang-Undang Harmonisasi Peraturan Perpajakan yang secara hierarki memiliki kedudukan lebih tinggi berdasarkan Undang-Undang Nomor 12 Tahun 2011 tentang Pembentukan Peraturan Perundang-undangan. Dengan demikian, tarif Pajak Penghasilan Badan dalam Perjanjian Karya Pengusahaan Pertambangan Batubara Generasi III seharusnya mengikuti ketentuan dalam Undang-Undang Pajak Penghasilan yang berlaku umum dan dari waktu ke waktu, karena frasa “atau tarif yang lebih kecil yang ditetapkan dengan Peraturan Pemerintah” dan frasa “Apabila lapisan penghasilan kena pajak diubah dengan Keputusan Menteri Keuangan, maka tarif tersebut diterapkan terhadap lapisan kena pajak yang telah diubah tersebut” dalam perjanjian memberikan dasar hukum bagi penerapan prinsip prevailing, yaitu penyesuaian terhadap tarif umum yang lebih rendah dikemudian hari tanpa melanggar ketentuan kontraktual.
Kewenangan Satuan Polisi Pamong Praja dalam Penegakan Hukum Penjualan Miras Ilegal untuk Mewujudkan Ketertiban Masyarakat Hady Saparudin; Ismail; Hartana
Jurnal Hukum Lex Generalis Vol 7 No 8 (2026): Tema Hukum Pemerintahan
Publisher : Himpunan Ilmu Hukum dan Ilmu Hukum Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v7i8.3594

Abstract

This research is motivated by the widespread circulation of illegal and adulterated liquor (miras oplosan) that triggers public disorder, criminality and sexual violence. The primary issues lie in the limited judicial authority of the Municipal Police, the methods of illegal alcohol sales via social media and the weak interagency synergy in law enforcement. This study is analyzed using the Theory of Authority, Lawrence M. Friedman’s Legal System Theory and Soerjono Soekanto’s Legal Effectiveness Theory to examine the legitimacy of authority, the law enforcement system, as well as the inhibiting and supporting factors of legal effectiveness. The findings indicate that the Municipal Police’s authority is attributive, encompassing administrative supervision, non-judicial actions and judicial authority through Civil Servant Investigators (PPNS) in minor offense (Tipiring) hearings. However, law enforcement remains constrained by recidivism due to sanctions that fail to create a deterrent effect. Therefore, optimizing the authority of the Municipal Police requires regulatory reinforcement, human resource capacity building and cross-sectoral synergy with the National Police (Polri) through a Memorandum of Understanding (MoU).
Land Border Dispute Resolution Model in the Involvement of Customary Leaders Between Indonesia and Timor Leste in the Oecussi Enclave Area Dewa Gede Sudika Mangku; Ni Putu Rai Yuliartini; Hartana; Lukas Norman Kbarek; Seguito Monteiro
Journal of Law and Legal Reform Vol. 6 No. 1 (2025): January, 2025
Publisher : Faculty of Law, Universitas Negeri Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jllr.v6i1.15606

Abstract

Indonesia and Timor Leste still have 4% of the land border that has not been agreed upon by the two countries, the fact is that the people who live on the border that is still being disputed have not accepted the implementation of international law which is the basis for resolving the border. However, this is precisely an obstacle when the state takes the main role, without considering the Traditional Leaders. This research will focus on efforts to reconstruct the role and existence of traditional leaders in the cultural dimension and the interconnectedness of local institutions, so that later a model for resolving state border disputes will be built with structured, legitimate cultural values that can be accepted by all components of society on the land border between the two countries, especially the Oecussi Enclave area. The outputs (products) of this research are the spectrum of the existence of traditional figures as local institutions based on religion in resolving disputes, a draft model for resolving land boundary disputes between Indonesia and Timor Leste in the Oecussi Enclave area, a draft mechanism for engineering public policies that are based on the cultural diversity of the Indonesian and Timor Leste communities, and scientific articles and intellectual property rights (IPR) on soft security based on culture in the role of traditional figures in resolving land boundary disputes between Indonesia and Timor Leste.
Perlindungan Hukum Terhadap Pelaku Usaha Terkait Wanprestasi yang Dilakukan Konsumen pada Perjanjian Transaksi Jual Beli Elektronik untuk Mewujudkan Keadilan Okvyan Kelly Alamsyah Alamsyah; Didik Suhariyanto; Hartana
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 3: April 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i3.15348

Abstract

Perkembangan teknologi digital telah mendorong meningkatnya transaksi jual beli elektronik yang mempertemukan pelaku usaha dan konsumen melalui sistem kontrak elektronik. Penelitian ini bertujuan untuk menganalisis bentuk wanprestasi konsumen dalam transaksi elektronik, mengevaluasi perlindungan hukum yang tersedia bagi pelaku usaha, serta mengkaji mekanisme penyelesaian sengketa untuk mewujudkan keadilan bagi para pihak. Metode penelitian yang digunakan adalah yuridis normatif, dengan pendekatan peraturan perundang-undangan, pendekatan konsep, dan pendekatan kasus melalui analisis putusan pengadilan yang relevan, termasuk putusan No. 79/Pdt.G/2024/PN Jkt.Utr dan 364/Pdt.G/2019/PN Jkt.Utr. Hasil penelitian menunjukkan bahwa wanprestasi konsumen dalam transaksi elektronik umumnya berupa kelalaian pembayaran, pembatalan pesanan tanpa dasar hukum, dan tindakan tidak beritikad baik lainnya. Perlindungan hukum bagi pelaku usaha meliputi perlindungan preventif, yaitu pengaturan mengenai kontrak elektronik, kewajiban konsumen, dan tata cara transaksi; serta perlindungan represif, yaitu upaya hukum melalui gugatan wanprestasi, tuntutan ganti rugi, maupun penyelesaian sengketa melalui BPSK atau pengadilan. Penelitian juga menemukan bahwa peraturan perundang-undangan saat ini telah memberikan dasar hukum bagi pelaku usaha untuk menuntut pemulihan hak, namun masih terdapat hambatan dalam implementasi, terutama terkait pembuktian elektronik dan ketidakseimbangan posisi tawar antara pelaku usaha dan konsumen. Kesimpulan penelitian ini menegaskan bahwa perlindungan hukum bagi pelaku usaha terhadap wanprestasi konsumen sangat penting untuk menciptakan kepastian hukum, keadilan, dan keseimbangan dalam transaksi elektronik.
Legal Review of Election Money Politics In Indonesia Hartana; Didik Suhariyanto
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i2.7346

Abstract

The Money politics has long been a major concern in the context of general elections in Indonesia. From a legal perspective, the practice of money politics has serious implications for the integrity and fairness of the electoral process. Through a comprehensive legal review, this article investigates the legal framework governing money politics in the 2024 Indonesian elections. By analyzing existing regulations, implementation challenges, and law enforcement efforts, this article presents a clear picture of the status of money politics in the Indonesian legal system. The conclusion highlights the importance of proactive measures to strengthen law enforcement, raise public awareness, and improve the electoral system to maintain integrity and fairness in future elections.
Dimensi Hukum Pidana Materil terhadap Manipulasi Data Asuransi dalam Transaksi Perbankan Karmila Warouw; Hartana Hartana; Dewi Iryani
Jurnal Inovasi Global Vol. 4 No. 8 (2026): Jurnal Inovasi Global
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jig.v4i8.594

Abstract

Monograf ini membahas secara kritis konstruksi delik, pertanggungjawaban pidana, dan implikasi hukum manipulasi data asuransi dalam skema bancassurance berdasarkan Pasal 49 Undang-Undang Perbankan serta Undang-Undang Nomor 4 Tahun 2023 tentang Pengembangan dan Penguatan Sektor Keuangan (UU P2SK). Integrasi sektor perbankan dan perasuransian memberikan efisiensi operasional, namun juga meningkatkan risiko kejahatan finansial melalui praktik seperti penerbitan polis fiktif, penyembunyian informasi medis, dan rekayasa nilai agunan. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan (statute approach), pendekatan analitis (analytical approach), dan analisis risiko komparatif (comparative risk analysis). Hasil kajian menunjukkan bahwa manipulasi data asuransi dapat memenuhi unsur pencatatan palsu sebagaimana diatur dalam Pasal 49 ayat (1) dan (2) UU Perbankan dengan ancaman pidana penjara maksimal 15 tahun dan denda hingga Rp200 miliar. UU P2SK memperkuat peran Otoritas Jasa Keuangan (OJK) dalam penegakan hukum sektor keuangan serta mendorong harmonisasi norma pidana perbankan dan perasuransian. Selain itu, pertanggungjawaban pidana dapat diperluas kepada korporasi dan pihak terafiliasi melalui doktrin Vicarious Liability dan Identification Theory apabila terdapat kegagalan penerapan prinsip Governance, Risk, and Compliance (GRC). Monograf ini merekomendasikan penguatan regulasi turunan UU P2SK, integrasi sistem data berbasis Application Programming Interface (API), serta optimalisasi sanksi restitusi untuk memberikan perlindungan dan pemulihan kerugian bagi korban atau nasabah.
Co-Authors Andi - Astri Asmarandani Adjani Ayu Dewi Rachmawati Ayu Tresna Waty Bony Prasetyo Depy Wyldan Syafari Desak Ketut Alit Apryani Dewa Ayu Mita Anjani Dewa Gede Sudika Mangku Dewa Gede Sudika Mangku Dewi Iryani Dewi Iryani Didiet Rosdianto Didik Suhariyanto Didik Suhariyanto Didik Suhariyanto Dita Yulianti Ellizabeth Elly Kristiani Purwendah Endah Rantau Itasari, Endah G. Nyoman Tio Rae G. Nyoman Tio Rae G.nyoman Tio Rae Gede Bagus Prema Cahya Sani Putra Gusti Agus Made Dwi Juliananta Gusti Kadek Ardi Wira Utama Hady Saparudin I G A.A Mas Candraswati I Gede Yoga Esa Mahendra I Kadek Pradhita Ciwa Radhitya I Komang Andi Antara Putra I Komang Angga Adi Setiawan I Komang Surya Wibawa I Made Gede Wisnu Murti Ida Ayu Dita Safitri Cahyani Irene Olivia Siregar Ismail Ismail Ismail Jukipli Jukipli Kadek Ayu Tiara Vina Viranica Kadek Dhyan Wahyuni Kadek Diah Karuni Kadek Karini Kadek Kresna Dwipayana Kadek Novi Darmayanti Kadek Prya Pradnyandari Kadek Yopi Sri Wahyuni Karmila Warouw Ketut Budi Kurniawan Ketut Meri Kertiasih Komang Angga Adi Setiawan Komang Ari Yuni Lestari Komang Dea Febriantini Komang Dian Judita Komang Martha Seniasi Komang Tri Saniartini Lukas Norman Kbarek Made Ananda Dwiprasetya Made Chintya Sastri Udiani Made Dwi Wahyuni Made Jody Januarta Made Krishna Dwipayana Aryawan Maradona Sinuraya Marta Cristina Muhammad Reza Saputra Mustakim Mustakim Nabil Najmi Ismail Ni Kadek Astrina Desiana Ni Kadek Marhaeni Ni Ketut Suriati Ni Komang Ayu Purnia Dewi Ni Luh Putu Marta Puspita Yanti Ni Luh Wayan Yasmiati Ni Putu Evi Nirmala Sari Ni Putu Rai Yuliartini Ni Putu Rai Yuliartini Nyoman Berdy Mas Sanjaya Nyoman Hapsari Pradnya Dewi Nyoman Tio Rae Okvyan Kelly Alamsyah Alamsyah Puguh Aji Hari Setiawan Putri Sita Rohmadani Putu Agus Rio Krisnawan Putu Artadi Putu Darmika Putu Gita Sunia Sari Putu Nanda Putra Utama Wirnatha Wibawa Reski M Rezha Fitriansyah Ryan Adhi Pradana Sabrina Witri Afifah Safira Shizuoka Suardana Seguito Monteiro Shifa Karima Tegar Bagus Satria Viola Meiryan Azza Yusuf Hofni Junior Kilikily