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All Journal Media Statistika Jurnal Sains dan Seni ITS E-SOSPOL Journal of Regional and City Planning El-Mashlahah IJIET (International Journal of Indonesian Education and Teaching) Jurnal Kiprah Warta Pengabdian Jurnal ULTIMA Accounting JAKP (Jurnal Administrasi dan Kebijakan Publik) Jurnal Yuridis Al-Khwarizmi: Jurnal Pendidikan Matematika dan Ilmu Pengetahuan Alam Business and Finance Journal Indonesian Comparative Law Review Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Inferensi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Madaniya Nakhoda: Jurnal Ilmu Pemerintahan Jurnal Rechts Vinding : Media Pembinaan Hukum Nasional Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Jurnal Transformasi Administrasi Sewagati International Journal of Sustainability in Research (IJSR) Strategi Memperkuat Integritas Lembaga Peradilan Indonesia Judex Laguens Jurnal Jurisprudence International Journal of Computing Science and Applied Mathematics-IJCSAM
Agus Suharsono
Departemen Statistika Institut Teknologi Sepuluh Nopember
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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Women's Inheritance Rights in Indonesia from the Perspective of the Triangular Concept of Legal Pluralism Suharsono, Agus; Prasetyoningsih, Nanik; Usman, Sunyoto
El-Mashlahah Vol 14 No 2 (2024)
Publisher : Sharia Faculty of State Islamic Institute (IAIN) Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/el-mashlahah.v%vi%i.7657

Abstract

Indonesia's plural legal system, which includes Islamic, customary, and national laws, often leads to disparities in women's inheritance rights, particularly when national and customary laws interact, frequently disadvantaging women. This study aims to analyze the inheritance rights of girls in Indonesia through the lens of Wermer Menski's triangular concept of legal pluralism. It Utilizing uses a doctrinal approach focusing on legislative frameworks, concepts, cases, and interpretations,. Then, the research relies on secondary data, including primary and secondary legal materials, to draw conclusions and make recommendations. The findings reveal that inheritance rights are typically reserved for sons in patrilineal societies, while daughters are excluded but may receive gifts from the inheritance. Customary law prioritizes family harmony in inheritance distribution, allowing dissatisfied parties to pursue legal action. However, judicial decisions at lower courts vary, with some adhering to customary law that denies daughters inheritance rights while others apply state law granting daughters equal rights. The Supreme Court's Cassation Decision Number 197K/Sip/1961 affirmed equal inheritance rights for daughters, a consistently upheld stance culminating in jurisprudence Number 3/Yur/Pdt /2018. Analyzing this development through Menski's legal pluralism model suggests that women's inheritance rights in Indonesia have evolved to from level- 2 to level- 4, recognizing international legal influences. Meanwhile, Level- 5 is not by Indonesian law because the element of religious law is removed and replaced with natural law. For Level 5 to follow Indonesian law based on the Almighty God, further research is still needed.
Comparative Study of Human Rights Protection: An Analysis between Germany and Indonesia Suharsono, Agus
Indonesian Comparative Law Review Vol. 7 No. 1 (2024)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.v7i1.24224

Abstract

This study aims to compare the issue of human rights protection between Germany, which is among the top five rule of law indexes, and Indonesia, which is in the middle position. The research is normative legal research, relying primarily on secondary sources in the form of legal materials, particularly constitutions and statutes. The result of the study shows that Germany has a strong legal system and high public awareness of human rights, which contributes to the implementation of human rights protection more effectively than Indonesia. Germany has consistently shown improvements in fundamental rights, while Indonesia still faces challenges in the implementation of fair legal processes, legal oversight, and social norms that are still discriminatory. Although Indonesia has made democratic progress, there is still a need for legal system reform, harmonization of laws, and increased public awareness to improve human rights protection. Indonesia must strengthen and harmonize human rights laws, reform the judiciary for greater independence, and establish an independent authority for personal data protection. It is crucial to change discriminatory social norms, clarify religious freedom laws, address religious minority discrimination, improve labor supervision, and enhance the role of trade unions for better human rights protection.
IMPLEMENTASI E-TAX COURT DAN PERAN ARTIFICIAL INTELLIGENCE UNTUK OPTIMASI KINERJA HAKIM PENGADILAN PAJAK DI INDONESIA Suharsono, Agus; Prasetyoningsih, Nanik
Jurnal Rechts Vinding: Media Pembinaan Hukum Nasional Vol 13, No 2 (2024): Masa Depan Profesi Hukum di Indonesia
Publisher : Badan Pembinaan Hukum Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33331/rechtsvinding.v13i2.1787

Abstract

This study analyzes the implementation of the E-Tax Court and proposes the development of using Artificial Intelligence to optimize the performance of Tax Court Judges in Indonesia to make decisions. This doctrinal research uses a legislative, conceptual, and interpretation approach, the data studied in the form of secondary data including primary and secondary legal sources are collected by observation and literature study, which is analyzed using content analysis to make conclusions and recommendations. The study results show that the Supreme Court has already implemented E-Court, which has been proven to simplify and speed up the judicial process and provide legal certainty for justice seekers. In the past year, the Tax Court has also implemented the E-Tax Court to accelerate the process of resolving tax disputes, which from year to year is very large compared to the number of judges, so the performance targets to decide are also huge. This research proposes the development of an E-Tax Court using Artificial Intelligence because, with the right prompt, it can quickly and accurately summarize the long text of the written opinions of the parties to make a judge's opinion in a decision. However, this study does not recommend the use of Artificial Intelligence to make judgments because it is unethical. This research proposal needs further testing before being integrated into the E-Tax Court.
EXPLORING NATIONALISTIC INSIGHT VALUE IN ADMINISTRATOR LEADERSHIP TRAINING USING UPIN-IPIN MOVIE IN INDONESIA Suharsono, Agus
IJIET (International Journal of Indonesian Education and Teaching) Vol 6, No 1 (2022): January 2022
Publisher : Sanata Dharma University Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/ijiet.v6i1.3945

Abstract

Indonesian government has launched National Culture and Character Education” in 2010 as a national movement to grow nationalistic insight. Nationalistic insight is one of materials in Administrator or 3rd Echelon Official Leadership Training. Widyaiswara (trainers) should develop learning method in order to be more attractive and impressive, and to achieve the objective of learning. Learning using movie (film) media can evidently affect the achievement of learning objective positively and significantly. This research will study and explore nationalistic insight values using Upin-Ipin movie. The method employed was post-test quasi-experiment one. Data was collected using questionnaire (google form), to be analyzed then using logico-inductive method, and presented descriptively. The result of research shows that the learning method, according to participants, has dominant weakness as it has Malaysian background rather than Indonesian. But it also has strength as it facilitates the participants to understand the material of nationalistic insight values. The nationalistic insight value contained in Upin-Ipin movie is social diversity supported with tolerance, mutual respect, and love for motherland. For this method to be better, the participants recommend the trainers to determine the episode of movie that will be used as learning material, to be watched and discussed jointly.
RECOGNIZING PERSONALITY USING HIPPOCRATES’ PERSONALITY TEST AS THE MATERIAL OF COMMUNICATION LEARNING FOR TAX EXTENSION OFFICER’S FUNCTIONALITY Suharsono, Agus; Amriani, Tenry Nur
IJIET (International Journal of Indonesian Education and Teaching) Vol 5, No 2 (2021): July 2021
Publisher : Sanata Dharma University Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/ijiet.v5i2.3351

Abstract

This research aims to find out how to recognize personality using Hippocrates’ Personality Test as the material of communication learning for Tax Extension Officer’s Functionality. It is interesting to be studied because the main duty of Tax Extension Officer’s Functionality is to communicate with many people with different personalities. This study was a qualitative research with quasi-experiment approach, in which data was obtained through participatory observation and document obtained using questionnaire, and the data obtained was analyzed using inductive logic and the result was presented descriptively. The finding of research shows that recognizing personality, using Hippocrates’ Personality Test, based on F. Littauer’s book entitled Personality Plus as the material of communication learning, can be used to recognize the participants’ personality; in addition participants also can identify personality versus communication. The learning has some weaknesses related to the questionnaire that should be completed in quiet and relaxed condition in order to match the actual personality, because the questionnaire completed in hurry and in tired condition will give less valid response. The strength is related to the ability of recognizing personality and to solve communication problem easily. For the learning to be better the participants are recommended to do so in the morning when the brain is still fresh and they still have sufficient time.
Perbandingan Penerapan Prinsip Dominis Litis dalam Peradilan Pajak Indonesia dan Belanda Suharsono, Agus; Prasetyoningsih , Nanik
Judex Laguens Vol 3 No 2 (2025)
Publisher : Ikatan Hakim Indonesia (IKAHI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25216/ikahi.3.2.8.2025.215-231

Abstract

Prinsip Dominis Litis menekankan peran aktif hakim dalam mengarahkan persidangan guna mencapai keadilan substantif. Dalam peradilan pajak Indonesia, penerapan prinsip ini masih menghadapi tantangan, seperti kurangnya transparansi putusan dan ketidakkonsistenan dalam interpretasi hukum. Sebaliknya, sistem peradilan pajak di Belanda menunjukkan pendekatan yang lebih sistematis, dengan hakim yang memiliki kewenangan luas untuk mengelola persidangan secara efisien. Penelitian ini menggunakan metode doktrinal dengan pendekatan perundang-undangan, konsep, dan interpretasi hukum. Data yang dianalisis mencakup sumber hukum primer, seperti Undang-Undang Pengadilan Pajak dan Undang-Undang Kekuasaan Kehakiman, serta sumber hukum sekunder dari penelitian terdahulu terkait penerapan prinsip Dominis Litis di Indonesia dan Belanda. Hasil penelitian menunjukkan bahwa meskipun prinsip Dominis Litis telah diakomodasi dalam sistem peradilan pajak Indonesia, implementasinya masih terbatas akibat keterbatasan sistem hukum dan teknologi. Sebaliknya, Belanda menerapkan prinsip ini secara lebih efektif dengan transparansi tinggi dan mekanisme banding yang jelas. Oleh karena itu, Indonesia dapat mengadopsi praktik terbaik dari Belanda, termasuk peningkatan transparansi putusan, optimalisasi peran hakim, serta pemanfaatan teknologi dalam sistem peradilan pajak
Perbandingan Penerapan Prinsip Dominis Litis dalam Peradilan Pajak Indonesia dan Belanda Suharsono, Agus; Prasetyoningsih , Nanik
Judex Laguens Vol 3 No 2 (2025)
Publisher : Ikatan Hakim Indonesia (IKAHI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25216/ikahi.3.2.8.2025.215-231

Abstract

Prinsip Dominis Litis menekankan peran aktif hakim dalam mengarahkan persidangan guna mencapai keadilan substantif. Dalam peradilan pajak Indonesia, penerapan prinsip ini masih menghadapi tantangan, seperti kurangnya transparansi putusan dan ketidakkonsistenan dalam interpretasi hukum. Sebaliknya, sistem peradilan pajak di Belanda menunjukkan pendekatan yang lebih sistematis, dengan hakim yang memiliki kewenangan luas untuk mengelola persidangan secara efisien. Penelitian ini menggunakan metode doktrinal dengan pendekatan perundang-undangan, konsep, dan interpretasi hukum. Data yang dianalisis mencakup sumber hukum primer, seperti Undang-Undang Pengadilan Pajak dan Undang-Undang Kekuasaan Kehakiman, serta sumber hukum sekunder dari penelitian terdahulu terkait penerapan prinsip Dominis Litis di Indonesia dan Belanda. Hasil penelitian menunjukkan bahwa meskipun prinsip Dominis Litis telah diakomodasi dalam sistem peradilan pajak Indonesia, implementasinya masih terbatas akibat keterbatasan sistem hukum dan teknologi. Sebaliknya, Belanda menerapkan prinsip ini secara lebih efektif dengan transparansi tinggi dan mekanisme banding yang jelas. Oleh karena itu, Indonesia dapat mengadopsi praktik terbaik dari Belanda, termasuk peningkatan transparansi putusan, optimalisasi peran hakim, serta pemanfaatan teknologi dalam sistem peradilan pajak
INOVASI PEMBELAJARAN AKUNTANSI DI YOUTUBE MENYONGSONG INDONESIA EMAS 2045 Suharsono, Agus
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i1.1954

Abstract

Abstract ” Indonesia is currently launching an era of demographic bonuses in which the productive population is more dominant than the non-productive population. They are the golden generation that will realize Indonesia Golden 2045. The subject of this research is about innovation in accounting learning to realize the educational goals of 2020, namely capacity building, modernization of the learning process with the use of technology, strengthening services, easy access, and can be felt by all levels of society. The method used is qualitative, data in the form of accounting learning videos on YouTube which are analyzed logically-inductively and then presented descriptively. The results of the study note that there is already an accounting learning video on YouTube but its nature is scattered so that it cannot be used as a complete learning medium for this purpose it is necessary to collaborate with several parties to create an integrated Accounting Learning account and complete one course in accordance with the established curriculum. In order for the video display to suit the tastes of the learner, the making involves students across campus. A complete accounting learning video can be used as a learning media with a blended learning system so that face-to-face meeting is more effective for practice and case studies. Keywords: Accounting Learning; Millennial Generation; YouTube; Indonesia Gold 2045.
Peran Ombudsman RI Perwakilan Provinsi Bali Dalam Pengawasan Pelayanan Publik Di Dinas PUPR Kota Denpasar Helpiastuti, Selfi Budi; Suharsono, Agus; Astiti, Luh Gede Dewi Sari
Jurnal Administrasi dan Kebijakan Publik Vol. 8 No. 2 (2023): Oktober
Publisher : Laboratorium Administrasi Publik FISIP Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jakp.8.2.254-264.2023

Abstract

Public services in Indonesia are often in the spotlight in society, especially in maladministration actions carried out by public service providers. Such as an increase in reports of alleged maladministration received by the Ombudsman of the Republic of Indonesia in Bali Province. Where in this report the agency that received the highest report was the Department Public Works Service in Denpasar City. With reports of alleged maladministration from the public, it is felt that there is a need for a role from an institution authorized to supervise public services, such as the Ombudsman Institute of the Republic of Indonesia. The purpose of this study is to conduct an analysis regarding the role of the Indonesian Ombudsman Representative of the Province of Bali in supervising public services at the Department Public Works Service in Denpasar City. This study uses a post-positivism approach with descriptive qualitative analysis. The results obtained are the role of the Indonesian Ombudsman Representative for the Province of Bali which is divided into 2 dimensions, namely prevention of maladministration with the sub-dimensional assessment of compliance with public service standards and community participation as well as the report completion dimension with the report completion procedure sub- dimension and the number of completed reports. The Ombudsman of the Republic of Indonesia for the Province of Bali succeeded in carrying out all of these dimensions in the supervision carried out by the Public Works and Public Housing Office of the City of Denpasar
Constitutionalism: Rule Of Law And Human Rights Protection In The Philippines Suharsono, Agus
Jurnal Transformasi Administrasi Vol 15 No 01 (2025): Jurnal Transformasi Administrasi
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56196/jta.v15i01.445

Abstract

This paper examines the implementation of the principle of constitutionalism in the Philippines based on the 1987 Constitution, focusing on two key dimensions of the Rule of Law Index: constraints on government powers and the protection of human rights. Although the Philippine Constitution normatively provides a comprehensive framework for the rule of law and guarantees fundamental rights, its implementation continues to face serious challenges. The country’s average Rule of Law Index score over the past decade reflects weak accountability, limited judicial independence, and inadequate protection for vulnerable groups. This study employs a normative juridical method with constitutional and conceptual approaches, and recommends strengthening oversight institutions, reforming the judicial system, enhancing civil society participation, and fostering a culture of legal ethics as strategic steps to reinforce the rule of law substantively.
Co-Authors Abul Haris Suryo Negoro Ade Dwi Anggraeni Ahsan, Muhammad Amriani, Tenry Nur Andarista, Dhea Vanny Andi Tenri Ampa Andi Tenri Ampa Andria Prima Ditago Ani Satul Ru’yati Badriyah Anwar Anwar Aprilia Ardiriani Aryo Wibisono Astiti, Luh Gede Dewi Sari Astrid Wiswandani Bambang Widjanarko Otok Bernadeta Chrisdayanti Boedijono, Boedijono Clara Agustin Stephani Desy Ariyanti Diaz Fitra Aksioma Dina Fitriasari Dina Suryawati Dwitiya Khansa N Elly Pusporini Fiqih Nur Aminah Firdaus, Alfareza Galvani, Selly Ganis Ardhaning Saputri Harun Al Azies Haryono Haryono Haryono Haryono Haryono Haryono Haryono Haryono Hidayatul Khusna Ilham Maharsa P Imaduddin Wafi Imam Safawi Ahmad, Imam Safawi Indaryani, Ariefina Sri Inka Ramadhani Putri Intan Nurul Amalia Jerry Dwi Trijoyo Purnomo Khoiru Liummah Ayu Nastiti Linda Wulansari Taryanto Lutfi Nur Aini Marieta Monica Marieta Monica Mohammad Hafidz Al Habib Monica, Marieta Muflih Rori Putra Harahap muhammad mashuri Mulyantari, Adhelya Dwi Muniroh Muniroh Nafilah Faradiba Nanik Prasetyoningsih Ni Luh Putu Satyaning Pradnya Paramita Nisar Nisar Nur Aida Ikrima Nur Iriawan Prabhawati, Adhiningsih pramesti, wara Prasetyoningsih , Nanik Purhadi Purhadi Purnamasari, Mita Rahmawati Erma Standsyah Retno Dyah Handini Retno Puspitaningrum Rina Wahyuningsih, Rina Rizky Nanda Ghifari Rohman, Hermanto Rossy Budhi Pratiwi Salisa Minchatur Rohmah Salsabila, Malikal Balqis Sari, Vianney Dwi Puspita Selfi Budi Helpiastuti Siti Annissa Rachmawati Siti Azizah Sonia Faradilla Suhartono Suhartono Suhartono Suhartono Suhermi, Novri Sunyoto Usman utomo, chandra eko wahyudi Vidya Sukma Fitriyawan Wibawati Wibawati Wibawati Wibawati Wibawati Wikaning Tri Dadari Yongky Choirul Anam Zahrina Luthfi Raudina Zarrin Hubaisy