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All Journal Dinamika Hukum Masalah-Masalah Hukum Jurnal Theologia DE LEGA LATA: Jurnal Ilmu Hukum Khairun Law Journal Jambura Law Review Jurnal Ilmu Kepolisian JUSTISI KRTHA BHAYANGKARA Alauddin Law Development Journal (ALDEV) Amsir Law Jurnal (ALJ) YURISDIKSI : Jurnal Wacana Hukum dan Sains KHAIRUN LAW JOURNAL Administrative and Environmental Law Review Amsir Management Journal Jurnal Litigasi Amsir Jurnal Marital: Kajian Hukum Keluarga Islam JUDGE: Jurnal Hukum Innovative: Journal Of Social Science Research Priviet Social Sciences Journal Jurnal Ilmiah Multidisiplin Amsir Amsir Accounting & Finance Journal Journal of Law Justice Amsir Community Service Journal Celebes Journal of Community Services Vifada Assumption Journal of Law Realism: Law Review Jurnal Ilmiah Manajemen & Kewirausahaan
Muh. Akbar Fhad Syahril
Faculty Of Law, Institut Ilmu Sosial Dan Bisnis Andi Sapada
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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IMPLIKASI KEGAGALAN DIVERSI TERHADAP PENJATUHAN PIDANA PENJARA DAN PELATIHAN KERJA PADA ANAK (STUDI KASUS PUTUSAN NO.1/PID.SUS-ANAK/2025/PN.PRE) Lubis, Trixie Fellicia; Muhammad Sabir Rahman; Ardiyanti Aris; Muh Akbar Fhad Syahril; Bakhtiar Tijjang
Judge : Jurnal Hukum Vol. 6 No. 06 (2026): Judge : Jurnal Hukum
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/judge.v6i06.2046

Abstract

Artikel ini berfokus pada studi hukum normatif tentang penerapan hukum sistem peradilan pidana anak, khususnya meneliti Keputusan No. 1/Pid.Sus-Anak/Pn.Pre yang dikeluarkan oleh pengadilan di Kota Parepare. Studi ini menggunakan pendekatan legislatif dan analitis untuk meninjau pertimbangan hukum yang digunakan oleh hakim. Sumber materi hukum yang digunakan meliputi materi hukum primer dan sekunder, yang kemudian dianalisis secara kualitatif dan preskriptif. Hasil analisis menunjukkan bahwa pertimbangan hukum hakim dalam Keputusan No. 1/Pid.Sus-Anak/2025/PN.Pre menunjukkan bahwa kegagalan pengalihan normatif tidak menghilangkan orientasi perlindungan dan bimbingan anak sebagaimana diamanatkan oleh Undang-Undang SPPA. Hakim masih menempatkan hukuman penjara sebagai upaya terakhir dengan durasi terbatas, berdasarkan tingkat kesalahan, keseriusan kejahatan narkotika, dan kepentingan pencegahan umum. Kombinasi hukuman penjara dengan pelatihan kerja mencerminkan pendekatan hibrida antara tindakan represif dan rehabilitatif yang sejalan dengan prinsip kepentingan terbaik anak. Hal ini menegaskan bahwa setelah kegagalan upaya pengalihan kasus, Undang-Undang SPPA tetap menjadi kerangka kerja utama untuk menghukum anak-anak guna memastikan rehabilitasi dan masa depan mereka.
Customs Law Enforcement on Exports and Imports: An Empirical Study in Indonesia Arkam Musa; Sunardi Purwanda; Muhammad Darwis; Muhammad Sabir; Muhammad Akbar Fhad Syahril
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 21 No. 3 (2025): December
Publisher : Faculty of Law, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/yurisdiksi.v21i3.346

Abstract

Law enforcement in the field of customs is an important element in maintaining the country's fiscal interests and economic sovereignty. This study aims to analyze the effectiveness of customs law enforcement in export and import activities, identify the factors contributing to export–import smuggling, and examine the preventive and repressive measures implemented by customs authorities. This article combines a normative legal approach with empirical support sourced from the Directorate General of Customs and Excise (DJBC) and the Parepare Customs and Excise Supervision and Service Office (KPPBC). The focus of the research includes the effectiveness of customs law enforcement, the factors causing the smuggling of export-import goods, and the preventive and repressive strategies applied. The results of the analysis confirm that although the legal framework is relatively comprehensive, implementation challenges—including limited institutional capacity, extensive territorial waters, and a low culture of compliance—hinder the effectiveness of law enforcement. Recommendations include strengthening human resources, implementing risk management, increasing inter-agency cooperation, and enhancing efforts to recover state losses.
The phenomenon of inner marriage from the perspective of national marriage law and protection of women Muh. Akbar Fhad Syahril; Nurhaedah Hasan
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

Abstract

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.
Study of Indonesian marriage law on inner marriage practices in the Bidaah drama series Wiwin Wiwin; Herman B; Phireri Phireri; Muh. Akbar Fhad Syahril
Priviet Social Sciences Journal Vol. 6 No. 1 (2026): January 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i1.906

Abstract

In Indonesian law, marriage is a physical and spiritual bond between men and women who aim to form a happy family based on trust in God Almighty. The heresy drama series display inner marriage practice, namely the marriage process that emphasizes the spiritual aspect without fulfilling formal requirements in the form of a marriage guardian, witness human beings, and ijab valid acceptance. Research​ This use method study law normative with approach legislation and analysis draft law marriage in Indonesia. The study results show that inner marriage in the Bidaah series is done through unilateral declaration and claiming spiritual validity, with God as the guardian and angels as witnesses. This is contradictory to Article 1 of the Law of Marriage, which regulates marriage as a physical and spiritual bond that must fulfil the conditions of formal law. In addition, the practice of inner marriage also violates Islamic law, as stated in the Compilation of Islamic Law (KHI), which requires the existence of guardians, witnesses, and clear acceptance of consent to ensure a legitimate marriage. Thus, the practice of inner marriage, as displayed in the series No fulfil terms and conditions marriage as arranged in law positive Indonesia, renders the marriage void ab initio.
Beware of Cybercrime in Tax Reporting: Threats and How to Protect Yourself Syahril, Muh. Akbar Fhad; Karović, Sadmir
Amsir Accounting & Finance Journal Vol. 3 No. 1 (2025): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i1.572

Abstract

Information and communication technology development has brought significant changes to the taxation system, including the emergence of increasingly complex cybercrimes. This study aims to analyze the evolution of cybercrimes in the digital taxation system and the strategies and challenges in dealing with them. The method used is qualitative normative with a literature study approach. The study results indicate that cybercrimes in taxation include identity fraud, fake tax refund schemes, and international tax evasion, with significant financial impacts. Law Number 1 of 2024 concerning the Second Amendment to the UU ITE provides a more substantial legal basis but still requires harmonization with existing tax regulations. The handling strategy involves applying digital forensics, artificial intelligence, and international cooperation. The main challenge lies in the complexity of cybercrime, which continues to grow, and the need for more comprehensive regulations. This study concludes that a holistic approach is needed to strengthen rules, increase technological capabilities, and educate taxpayers to overcome taxation cybercrimes in the digital era.
ITE Legal Review on the Use of Computer Technology in Geological Exploration and Digital Accounting Systems Hasan, Hamida; Alyasa-Gan, Siti Sarah; Hasan, Haslindah; Syahril, Muh. Akbar Fhad
Amsir Accounting & Finance Journal Vol. 2 No. 2 (2024): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v2i2.497

Abstract

The development of information and communication technology has changed various aspects of human life significantly. In Indonesia, Undang-Undang Nomor 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik (UU ITE) has been promulgated to regulate the use of information technology and electronic transactions. However, along with the rapid development of technology, UU ITE has undergone two changes, the last one being through Undang-Undang Nomor 1 Tahun 2024. This study aims to explore the application of ITE law in the use of computer technology for geological exploration and digital accounting systems, using a qualitative approach with a case study design. The results of the study show that the implementation of ITE law still faces challenges related to data protection and information security. Many companies find it difficult to ensure compliance with ITE legal regulations, while sensitive geological and accounting data is vulnerable to unauthorized access and data leakage. The implications of the research are the need to increase socialization and training of ITE law, update information security policies, and adopt advanced security technologies to protect sensitive data more effectively.
The Influence of Education and Social Status on Dui Pappenre's Value: Family Financial Implications Machmud, Mulyana; Syahril, Muh. Akbar Fhad; Kasim, Aksah
Amsir Management Journal Vol. 5 No. 1 (2024): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v5i1.571

Abstract

This study examines the influence of education level and social status on determining the Dui Pappenre value and its implications for family finances in Bugis traditional marriages. Using a qualitative method with a case study approach, this study analyzes the financial impact of high Dui Pappenre values on the economic stability of men's families and the financial management strategies of young couples after marriage. The results show that high Dui Pappenre values impose a significant financial burden, causing decreased liquidity, increased debt, and reduced family investment capacity. Young couples implement financial management strategies, including detailed budgeting, spending priorities, systematic debt repayment efforts, and improving financial literacy. This study emphasizes the importance of a balance between preserving cultural traditions and family economic well-being and recommends constructive dialogue to adjust Dui Pappenre values to be more realistic with current economic conditions
Simplification of Land and Building Tax Revenue (PBB) before and after the Transfer in Increasing Regional Original Income (PAD) Fatima, Nurul Asda; Syahril, Muhammad Akbar Fhad
Amsir Management Journal Vol. 2 No. 2 (2022): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v2i2.85

Abstract

Based on Law no. 28 of 2009 concerning Regional Taxes and Regional Retribution (PDRD), Fee for Land and Building Rights Acquisition (BPHTB) and the Rural and Urban Land and Building Tax (PBBP2) were transferred to local taxes. PBB-P2 was previously a tax which is managed by the central government and its receipts distributed to regions in a certain proportion. This research was conducted with the aim of knowing the differences in Land and Building Tax receipts in increasing Regional Original Income (PAD) before and after the enactment of Law no. 28 Year 2009.
Parking Fee Disputes: Analysis of Civil Liability of Local Governments and Taxpayers Syahril, Muh. Akbar Fhad; Hasan, Hamida
Jurnal Ilmiah Multidisiplin Amsir Vol. 2 No. 2 (2024): Juni
Publisher : AhInstitute of Research and Community Service (LP2M) Institute of Social Sciences and Business Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62861/jimat.v2i2.848

Abstract

This research aims to examine the responsibility of parking managers in collecting parking fees in Indonesia from legal and accounting perspectives. The research method used is normative legal research with a statutory approach and a conceptual approach. The results showed that the responsibility of parking managers in collecting parking fees in Indonesia is still not optimal. There are still many problems related to negligence of parking managers, extortion practices, lack of supervision, potential for civil lawsuits, and discrepancies between regional tax regulations and applicable accounting standards. To overcome these problems, a comprehensive effort is needed from various stakeholders, including local governments, law enforcement officials, tax accountants, and parking managers themselves. Strict law enforcement, regulatory harmonization, increased supervision, as well as increased awareness and legal compliance of parking managers are key to realizing the effectiveness of parking fee management in accordance with applicable legal and accounting principles to optimize parking fee revenue as one of the sources of local revenue, as well as to achieve social justice for the community.
Parking Fee Disputes: Analysis of Civil Liability of Local Governments and Taxpayers Syahril, Muh. Akbar Fhad; Hasan, Hamida
Jurnal Ilmiah Multidisiplin Amsir Vol. 2 No. 2 (2024): Juni
Publisher : AhInstitute of Research and Community Service (LP2M) Institute of Social Sciences and Business Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62861/jimat.v2i2.865

Abstract

This research aims to examine the responsibility of parking managers in collecting parking fees in Indonesia from legal and accounting perspectives. The research method used is normative legal research with a statutory approach and a conceptual approach. The results showed that the responsibility of parking managers in collecting parking fees in Indonesia is still not optimal. There are still many problems related to negligence of parking managers, extortion practices, lack of supervision, potential for civil lawsuits, and discrepancies between regional tax regulations and applicable accounting standards. To overcome these problems, a comprehensive effort is needed from various stakeholders, including local governments, law enforcement officials, tax accountants, and parking managers themselves. Strict law enforcement, regulatory harmonization, increased supervision, as well as increased awareness and legal compliance of parking managers are key to realizing the effectiveness of parking fee management in accordance with applicable legal and accounting principles to optimize parking fee revenue as one of the sources of local revenue, as well as to achieve social justice for the community.
Co-Authors A. Darmawansya TL A. Dzulqarnain Abdul Rahman Anwar Ade Risna Sari Adi Hafid, Hardi Lestari Ahmad Ahmad Ahmad L Akil, Bahrul Iman Aksah Kasim Alyasa-Gan, Siti Sarah Anatolijs Krivins Andirwan, Andirwan Anita Sari Ardiyanti Aris Ardiyanti Aris Ardyanti Aris Arini Asriyani Aris, Ardiyanti Arkam Musa Asike, Ades Asriadi Zainuddin Asriani Asriani, Asriani Asriyani, Arini Asrullah Asrullah Auliah Ambarwati B, Herman Bahrul Ulum Bahtiyor, Kobulov Bakhtiar Tijjang Bakhtiar Tijjang Bakhtiar Tijjang Baren Sipayung Diana Sri Susanti Dina Maliah Hasan Dina Maliah Hasan Djafar, Muhammad Mufti M Erfan M Falaq, Tiara Nurul Fatima, Nurul Asda Fuad Fuad Gan, Siti Sarah Alyasa- Hadi, Muh. Hartarto S. Hafid, Hardi Lestari Adi Hamida Hasan Harianto Harianto Hasan, Nurhaedah Hasdar Hasdar Haslinda Hasan Hasmawati , Hasmawati Hasrianti Hasrianti Hasrianti, Hasrianti Herman B Herman B Herman Balla Herman Balla 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 Lubis, Trixie Fellicia M. Zaid M.A, A.P. Jaya Negara Muh. Darwis Muh. Darwis Muh. Fadli Faisal Rasyid Muh. Fitra Sudarman Muh. Rizal Ramli Muh. Sabir Rahman Muh. Syafwan Sikri Muhammad Aditya, Muhammad Muhammad Farhan Muhammad Natsir Muhammad Resky Dirgananda Muhammad Rifqy Rusliyadi Muhammad Ryan Jahrul Muhammad Sabir Muhammad Sabir Muhammad Sabir Muhammad Sabir Rahman Muhammad Tahir Murdiono Murdiono Mutmainna Nasution, Annio Indah Lestari Nisa, Ayu Chairun Nopitasari Nurhaedah Hasan Nurhaedah Hasan Nurul Annisa Nurul Asda Fatima Pakhry Nugroho Kadari Pantong, Devi Harianti Pasande, Jhon Franklin Phireri Phireri Phireri Phireri 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 Wiwin Wiwin Wiwin Wiwin Wiwin, Wiwin Wulandari, Devi Dwi Yasmin, Muhammad Yolanda Tresna Dian A Yuspita Syawaliah Zainuddin, Zainuddin