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Dampak Kebocoran Data Bjorka pada Kepatuhan Wajib Pajak: Perspektif Akuntansi Keperilakuan Muh. Akbar Fhad Syahril; Hamida Hasan; Nurhaedah Hasan
Jurnal Litigasi Amsir 2024: (Special Isu) September-Oktober
Publisher : Faculty of Law Andi Sapada Institute of Social Sciences and Business

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This study examines the impact of NPWP data leakage by Bjorka on the perception of security and compliance of taxpayers in Indonesia from the perspective of behavioral accounting. Using normative legal research methods with legislative, conceptual, and case approaches, this study analyzes how the incident affects public trust in the tax system. The results show that data leaks have the potential to reduce tax compliance levels through the erosion of trust and changes in security perceptions. Behavioral accounting theories such as attribution theory, planned behavior, and procedural fairness are used to explain this phenomenon. The study also proposes a comprehensive mitigation strategy that includes improved technical security, communication reforms, and restructuring of tax compliance incentives. The implications of this study are significant for policymakers in designing strategies to restore public trust and improve tax compliance after data leak incidents.
Reintegrasi Sosial Narapidana: Analisis Yuridis Pasca Undang-Undang Pemasyarakatan Muhammad Farhan; Muhammad Sabir; Kairuddin Kairuddin; Bakhtiar Tijjang; Muh. Akbar Fhad Syahril
Jurnal Litigasi Amsir Vol 12 No 2 (2025): Februari
Publisher : Faculty of Law Andi Sapada Institute of Social Sciences and Business

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This study examines the factors that cause the development of inmates outside the Class IIA Correctional Institution (Lapas) of Parepare City and its implementation process. This study uses a qualitative approach with interview methods and document analysis. The results of the study show that coaching outside the prison is based on the need for rehabilitation, reduction of overcapacity, and increasing the social reintegration of prisoners. The coaching process involves three main programs: personality development, independence, and coaching outside the prison, which are carried out in accordance with the Undang-Undang Nomor 22 Tahun 2022 tentang Pemasyarakatan. The implementation of this program reflects a paradigm shift towards a more humane and effective correctional system in preparing prisoners to return to society.
Free Shipping: When E-Commerce Regulations Exceed the Limits of Authority Muh. Akbar Fhad Syahril
Jurnal Litigasi Amsir Vol 12 No 3 (2025): Mei
Publisher : Faculty of Law Andi Sapada Institute of Social Sciences and Business

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This study analyzes the implications of the overlapping authority between the Ministry of Communication and Digital (Komdigi) and the Ministry of Trade (Kemendag) in regulating free shipping programs in the e-commerce sector in Indonesia. Through a normative juridical approach and an analysis of legal theories of attribution, delegation, and ultra vires, this study finds that regulatory dualism between the two ministries has created legal uncertainty, market distortions, and obstacles to the growth of the digital economy. Empirical data shows increased complaints from business actors and consumers due to uncoordinated policies. This study recommends regulatory harmonization and the establishment of a transparent and integrated national digital legal framework to support legal certainty and consumer protection in the digital economy era.
Art of Reading Signs: Police Intelligence and Early Detection Strategy for Election Threat Management Sjam, Muh. Adam; Sabir, Muhammad; Syahril, Muh. Akbar Fhad; Kairuddin, Kairuddin; Kasim, Aksah
Jurnal Ilmu Kepolisian Vol 19 No 1 (2025): Jurnal Ilmu Kepolisian Volume 19 Nomor 1 Tahun 2025
Publisher : Sekolah Tinggi Ilmu Kepolisian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35879/jik.v19i1.468

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This study examines the performance of Intelligence and Security Unit of Pare-pare Police Resort in anticipating potential security threats during the 2024 Regional Elections using the early detection strategy in order to figure out the effectiveness of the strategy and its suitability with applicable provisions. Utilising both normative and empirical approach, this study analyses the laws and regulations using field observations. The findings of this research shows that the Intelligence and Security Unit has implemented a comprehensive strategy following applicable laws and regulations but it still faces challenges in the digital era. Increasing the capacity of big data analysis, social media monitoring, and information-sharing mechanisms among institutions are needed to anticipate security disturbances in the future election. This strategy has the potential to be a model for other regions in Indonesia, although it still requires continuous improvement and adaptation of technology.
LEGAL APPROACH IN OVERCOMING BAD CREDIT MORTGAGE AT BANK BTN PAREPARE Akil, Bahrul Iman; Syahril, Muh. Akbar Fhad; Rahman, Muhammad; Ambarwati, Auliah; Asriani, Asriani; Bahtiyor, Kobulov
Realism: Law Review Vol. 3 No. 1 (2025): Realism: Law Review
Publisher : Sabtida

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71250/rlr.v3i1.53

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Home Ownership Loans (KPR) offered by PT Bank Tabungan Negara (persero) Tbk. (Bank BTN) are superior products in housing financing. However, the risk of bad loans remains a significant challenge for banks. To overcome this problem, Bank BTN has developed a series of bad loan settlement mechanisms regulated in the Standard Operating Procedures (SOP). These mechanisms include repayment with relief, gradual repayment, transfer of debtors, redemption of collateral, subrogation, cessie, and sale of collateral. Through a transparent and collaborative approach, the bank strives to provide fair solutions for customers and maintain financial stability. The study also identifies factors that affect the success of the non-performing loan settlement process, including policy innovations that accommodate provisions outside the SOP. One such innovation is the transfer of debtors under the hands, which allows risk mitigation and legal protection for potential buyers. Thus, Bank BTN can continue to maintain credit quality and provide the best service to its customers.
Individualization of Communal Rights: Implications of Changes in Customary Marriage Structures for Customary Land Ownership Syahril, Muh. Akbar Fhad; Pransisto, Johamran; Wiwin, Wiwin; Nisa, Ayu Chairun; Asriyani, Arini
Jurnal Litigasi Amsir Vol 12 No 4 (2025): Agustus
Publisher : Faculty of Law Andi Sapada Institute of Social Sciences and Business

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This study examines the impact of changes in customary marriage structures on the individualisation of customary land rights, from communal to individual ownership, and its implications for the governance and protection of customary land in Indonesia's indigenous communities. Using normative legal methods, the study finds that modernisation and land certification policies encourage the fragmentation of collective rights into private rights, thereby posing risks to weakened social solidarity, ownership conflicts, and increased vulnerability to land exploitation. Although providing administrative legal certainty, individualisation has not been able to optimally accommodate customary values and the social functions of customary land. Therefore, synergy between customary law and national law is needed to create fair and sustainable agrarian regulations, ensuring the protection of customary rights while adapting to the socio-cultural dynamics of indigenous communities.
The phenomenon of inner marriage from the perspective of national marriage law and protection of women Syahril, Muh. Akbar Fhad; Hasan, Nurhaedah
Priviet Social Sciences Journal Vol. 5 No. 7 (2025): July 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i7.403

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This article analyzes unregistered marriage in Indonesia from a national legal perspective, focusing on its impact on the rights of women and children. Applying a normative legal approach, the study reviews statutory law, religious fatwas, and court decisions to clarify that unregistered marriages, while sometimes valid religiously, however lack formal legal recognition under Undang-Undang Perkawinan. This legal gap exposes women to loss of civil rights and leaves children vulnerable to administrative discrimination and social stigma. The discussion also highlights legal developments following Putusan Mahkamah Konstitusi No. 46/PUU-VIII/2010, as well as the influence of local traditions and limited legal literacy. The article concludes by recommending legal reform, community legal education, and integration of customary practices to strengthen protection for affected groups.
Dui’ Papenre Customary Law Reconstruction Based on Human Rights Values in the National Legal System Syahril, Muh. Akbar Fhad; Asriyani, Arini; Krivins, Anatolijs
JUSTISI Vol. 11 No. 3 (2025): JUSTISI
Publisher : Fakultas Hukum Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/js.v11i3.4409

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The purpose of this research is to reconstruct the practice of Dui' Papenre in Bugis marriage customs, ensuring it aligns with human rights values, particularly non-discrimination and equality, while preserving its cultural essence. This research also examines the harmonization between customary law, national law, and human rights principles, and proposes recommendations for legal reform. The research method used is normative law with a descriptive-analytical approach, supported by legislative, conceptual, and sociological perspectives. Data is sourced from legal documents and literature and analyzed qualitatively. The novelty of this research lies in its unique combination of analyzing Dui' Papenre from the perspectives of customary law, national law, and human rights, thereby filling a gap left by previous studies that have not comprehensively discussed this intersection. The findings reveal that the practice of Dui' Papenre still holds cultural value, but it often raises human rights concerns, particularly regarding the rights to form a family and non-discrimination, when the nominal value is disproportionate. The analysis shows that regulation through local regulations with reasonable nominal limits, dispute mechanisms, and community-based customary mediation can preserve traditions without violating human rights. In conclusion, the harmonization of customary law, national law, and human rights principles is key to ensuring that Dui' Papenre remains sustainable and fair. Transparent and participatory regulations will ensure that this tradition aligns with social justice and the protection of citizens' constitutional rights.
Contextualization of the Constitutional Court's Decision on Women's Inheritance Rights in Customary and Islamic Marriages Syahril, Muh. Akbar Fhad; Wiwin, Wiwin; M.A, A.P. Jaya Negara
Jurnal Litigasi Amsir 2025: Special Isu (September-Oktober)
Publisher : Faculty of Law Andi Sapada Institute of Social Sciences and Business

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This study critically analyzes the influence of legal system pluralism on the reality and reconstruction of women's inheritance rights in customary and Islamic practices in Indonesia, highlighting the crucial role of Constitutional Court decisions. Based on the diversity of Islamic, customary, and civil law inheritance systems, this study finds that women often face structural obstacles, both due to conservative normative interpretations and the dominance of patriarchal traditions in inheritance distribution. Using normative juridical methods and an examination of Constitutional Court Decision No. 46/PUU-VIII/2010 and related jurisprudence, this study confirms a paradigm shift toward more inclusive and equitable protection for women heirs. However, the implementation of this progressive legal substance still faces cultural resistance and social obstacles that require state intervention through regulatory harmonization, law enforcement, and public education. These findings are expected to provide a foundation for reforming family law that guarantees equality and justice for women's inheritance rights in Indonesia.
TINJAUAN HUKUM PERJANJIAN KERJA LAUT ANTARA PERUSAHAAN PELAYARAN DENGAN NAHKODA ATAS PENGOPERASIAN KAPAL Sabardin, Sabardin; Rahman, Muhammad Sabir; Syahril, Muh. Akbar Fhad; Wiwin, Wiwin; Tijjang, Bakhtiar
Jurnal Ilmiah Dinamika Hukum Vol 26 No 2 (2025): Edisi Oktober 2025
Publisher : Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dh.v26i2.10424

Abstract

This study analyzes the legal position of the captain in the structure of maritime employment relations with a case study at PT. Kembang Mekar Indah, which highlights the gap between the normative provisions in the Commercial Code (KUHD), Law Number 17 of 2008 concerning Shipping, and the Maritime Labor Convention (MLC) 2006 with the implementation practices in the field. This study uses a normative-empirical legal method through literature studies and interviews with captains and company representatives, analyzed qualitatively-descriptively to compare legal norms and empirical reality. The results of the study indicate that maritime employment agreements still place captains on an equal footing with ordinary workers even though the legislation confirms their position as the highest leader on board and the legal representative of the ship owner. Empirical findings show that the fulfillment of the captain's rights to salary is 80%, work facilities 60%, legal protection 40%, and regulatory socialization only 20%, indicating an imbalance in legal protection and weaknesses in the substance of the employment contract. Therefore, it is necessary to reformulate the shipping legal system by improving maritime work agreements, strengthening the role of harbormasters, and harmonizing national regulations with the 2006 MLC standards in order to create maritime work relations that are professional, fair, and adaptive to international maritime law.
Co-Authors A. Darmawansya TL A. Dzulqarnain Abdul Rahman Anwar Ade Risna Sari Ahmad Ahmad Ahmad L Akil, Bahrul Iman Aksah Kasim Alyasa-Gan, Siti Sarah Andirwan, Andirwan Ardiyanti Aris Ardyanti Aris Arini Asriyani Aris, Ardiyanti Asike, Ades Asriadi Zainuddin Asriani Asriani, Asriani Asriyani, Arini Asrullah Asrullah Auliah Ambarwati Bahrul Ulum Bahtiyor, Kobulov Bakhtiar Tijjang Baren Sipayung Diana Sri Susanti Dina Maliah Hasan Dina Maliah Hasan Erfan M Falaq, Tiara Nurul Fuad Fuad Gan, Siti Sarah Alyasa- Hadi, Muh. Hartarto S. Hamida Hasan Harianto Harianto Hasan, Nurhaedah Hasdar Hasdar Haslinda Hasan Hasmawati , Hasmawati Hasrianti Hasrianti Hasrianti, Hasrianti Ibrahim Rusli Ibrahim Rusli2, Ibrahim Rusli Irwan Irwan Johamran Pransisto Jufri, Supriadi Kairuddin . Kairuddin Kairuddin Kairuddin Karim Karimullah, Suud Sarim Karović, Sadmir Kasim, Aksah Kiramang, Akbar Suhud Kriviņš, Anatolijs Lia Trizza Firgita Adhilia M. Djafar, Muhammad Mufti M. Zaid M.A, A.P. Jaya Negara Muh. Darwis Muh. Fadli Faisal Rasyid Muh. Fitra Sudarman Muh. Rizal Ramli Muh. Sabir Rahman Muh. Syafwan Sikri Muhammad Aditya, Muhammad Muhammad Farhan Muhammad Mufti M. Djafar Muhammad Natsir Muhammad Resky Dirgananda Muhammad Rifqy Rusliyadi Muhammad Ryan Jahrul Muhammad Sabir Muhammad Sabir Muhammad Sabir Rahman Muhammad Tahir Murdiono Murdiono Mutmainna Nasution, Annio Indah Lestari Nisa, Ayu Chairun Nopitasari Nurhaedah Hasan Nurul Annisa Nurul Asda Fatima Pakhry Nugroho Kadari Pantong, Devi Harianti Pasande, Jhon Franklin Phireri Phireri Phireri Phireri Phireri, Phireri Pransisto, Johamran Rachmadi Usman Rahman, Muhammad Ramadhani, Riska Rasyid, Muh. Fadli Faisal Resa Mahendra Roslan, Amirah Khadijah Rudini Hasyim Rado Sabardin, Sabardin Sadmir Karović Saharuddin Saharuddin Saharuddin Sarina Sarina Siti Mardhatilla Habiba K Sjam, Muh. Adam Soraya, Anugra Sri Nur Qadri St Aisyah Suardi Suardi Sunardi Purwanda Suprapto Suprapto Suyahman Suyahman Syahban Mada Ali Tijjang, Bakhtiar Wiwin Wiwin Wiwin Wiwin, Wiwin Wulandari, Devi Dwi Yasmin, Muhammad Yolanda Tresna Dian A