Article Per Year (5 Year)
p-Index From 2021 - 2026
0.947
P-Index
This Author published in this journals
All Journal Syntax Literate: Jurnal Ilmiah Indonesia Audito Comparative Law Journal (ACLJ) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Al-Hakim : Jurnal Ilmiah Mahasiswa Studi Syariah, Hukum dan Filantropi Jurnal Hukum Pidana dan Kriminologi Indonesian Journal of Criminal Law Studies
Hasbullah
Universitas Pancasila
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Tindak Pidana Pencemaran Nama Baik Melalui Media Elektronik: Studi Perbandingan Indonesia dan Korea Selatan Hasbullah; Jung Chang Hee
Jurnal Hukum Pidana dan Kriminologi Vol 3 No 2 (2022): Jurnal Mahupiki Oktober 2022
Publisher : Masyarakat Hukum Pidana dan Kriminologi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.915 KB) | DOI: 10.51370/jhpk.v3i2.81

Abstract

Artikel ini akan menjelaskan akan menjelaskan mengenai perbedaan dan persamaan pengaturan terhadap Tindak Pidana Pencemaran Nama Baik yang dilakukan melalui media sosial berbasis elektronik antara Indonesia dengan Korea Selatan. Tujuan dari penelitian ini untuk memperoleh bahan-bahan hukum sebagai pembaharuan hukum pidana yang berkaitan dengan kebijakan legislasi tentang Tindak Pidana Pencemaran Nama Baik melalui media sosial. Berdasarkan tujuan penelitian tersebut, maka penelitian dibatasi dengan pertanyaan Bagaimanakah perbedaan yang paling mendasar berkaitan dengan pengaturan mengenai tindak pidana pencemaran nama baik, khususnya yang dilakukan melalui media sosial elektronik, antara Indonesia dengan Korea Selatan. Penelitian ini menggunakan metode penelitian yuridis normatif dengan menggunakan data sekunder melalui studi kepustakaan. Adapun pendekatan yang digunakan dalam penelitian ini adalah pendekatan konseptual, pendekatan undang-undang, dan pendekatan perbandingan. Hasil dari penelitian ini menunjukan adanya pengaturan baik dari sisi jenis delik, unsur-unsur, maupun pendefinisian. Dalam sistem hukum pidana di Korea Selatan, menggunakan dua jenis delik, yaitu Delik Aduan dan Delik Biasa. Sedangkan, di Indonesia, hanya menggunakan Delik Aduan. Keunikan di Korea Selatan, yang membedakannya dengan Indonesia, walaupun merupakan Delik Biasa, namun dapat dihentikan apabila korban menghendaki. Bahkan, terhadap Tindak Pidana Pencemaran Nama Baik melalui media elektronik di Korea Selatan, dapat dilakukan pengajuan penuntutan oleh Pihak Ketiga. Bahkan, pada pasal tertentu menyiratkan adanya dominasi korban agar penuntutan dilakukan sebagaimana dikehendaki oleh korban.
Penerapan Business Judgment Rule (BJR) dalam Pengawasan Pengelolaan Keuangan Negara Narendra Jatna; Hasbullah Hasbullah
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 3 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i3.4661

Abstract

Pengelolaan BUMN sering menghadapi masalah berkaitan akan peraturan yang mengatur cara dikelola, khususnya perihal pengawasan keuangan. Salah satu masalah utama adalah ketidakharmonisan antara peraturan-peraturan yang berbeda, yang dapat mengarah pada konflik atau kebingungan dalam pengelolaan keuangan BUMN. Selain itu, peraturan-peraturan yang tumpang tindih atau saling bertentangan sulit untuk diuji atau diurai di Mahkamah Konstitusi, membuat solusi atas masalah ini menjadi lebih rumit. Ketika BUMN dikelola dengan mengikuti standar bisnis yang baik, Undang-Undang Perseroan Terbatas (UU PT) yang mengatur perusahaan swasta juga harus diterapkan. Namun, hal ini dapat menyebabkan masalah dalam pengelolaan keuangan publik. Ketidakjelasan pemisahan antara lembaga yang mengatur aspek publik dan lembaga yang mengatur aspek privat bisa mengurangi posisi hukum BUMN sebagai entitas privat.  Pengawasan dilakukan untuk mengendalikan kinerja seorang direksi yang bertanggung jawab mengelola perusahaan. Sebagaimana  diketahui, jika semua kegiatan perusahaan  diurus oleh direksi. Penelitian dilakukan menggunakan metode deskriptif normatif, yang bertujuan untuk menggambarkan dan menjelaskan implementasi Business Judgment Rule (BJR) dalam hal pengawasan pengelolaan keuangan negara. Temuan penelitian mengungkapkan jika pengawasan yang menerapkan prinsip BJR dapat memberikan pengawasan yang lebih berhati-hati terhadap para direksi.
Analysis of Corruption Settlement for Obligor Deviations of Bank Indonesia Liquidity Assistance (BLBI) Hasbullah Hasbullah
IJCLS (Indonesian Journal of Criminal Law Studies) Vol. 4 No. 1 (2019): Indonesia J. Crim. L. Studies (May, 2019)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijcls.v4i1.36290

Abstract

The settlement of the BLBI Corruption Case was only focused on the mistakes of former IBRA Chairperson Syafruddin Arsyad Temenggung who issued paid settlement letter to Sjamsul Nursalim as a BLBI obligor which caused 4.58 trillion in financial losses, even though the SKL issuance contained legal slices of the state administration process and civil affairs. The corruption case of the former Chairperson of the IBRA has diverted us all to the main point of corruption errors in the BLBI distribution. Distribution of the Bank Indonesia Liquidity Assistance Facility (BLBI) with a total of 144.53 trillion, from the distribution recorded based on BPK-RI Audit No. 34 I / XII / 11/2006, there was a distribution deviation amounting to 138.44 trillion, but the BPK audit by law enforcement has never been carried out until now. Therefore the problem is focused on two main things, namely whether the settlement of the BLBI Corruption crime in the case of the IBRA chairman issuing SKL to Sjamsul Nursalim has resolved the BLBI corruption case and how the law enforcement policy in BLBI corruption settlement has cost the state 138,44 trillion . Using a normative juridical method that is qualitative in nature, the research results show that the settlement of BLBI corruption in the case of the IBRA chairman issuing SKL to Sjamsul Nursalim is not the case for BLBI irregularities and even in the legal doctrine of the case is not a corruption case due to a legal clash state administration and civil law. and there has been a transfer of corruption eradication in the case of BLBI distribution which has cost the country a total of 138.44 trillion, because law enforcers must enforce the law against alleged BLBI corruption with criminal mechanisms and if possible civilian efforts.
Evaluation of the Effectiveness of Tax Dispute Resolution in Realizing Justice in the Tax Court R. Narendra Jatna; Hasbullah Hasbullah; Abdul Kadir Jaelani
Jurnal Al-Hakim: Jurnal Ilmiah Mahasiswa, Studi Syariah, Hukum dan Filantropi Vol. 8 No. 1 May 2026
Publisher : Fakultas Syariah, Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jurnalalhakim.v8i1.15134

Abstract

The increase in the intensity of audits and digitalization of tax administration in Indonesia has encouraged an increase in the number of tax disputes, thus demanding a resolution mechanism that is not only administratively efficient, but also able to ensure objectivity, substantive justice, and legal certainty. This study aims to analyse the effectiveness of the tax dispute resolution mechanism, especially at the objection stage at the Directorate General of Taxes (DGT) and the appeal stage at the Tax Court, and examine the implications of institutional reform after the Constitutional Court Decision Number 26/PUU-XXI/2023 and the development of tax digitalisation on the quality of dispute resolution. The discussion was carried out by examining the structure of the objection authority, the quasi-judicial character of the Tax Court, and the use of electronic evidence in the trial process. The results of the study show that the objection mechanism has not functioned optimally as an initial filter for disputes because of structural conflicts of interest, information asymmetry, low transparency, and a lengthy process; therefore, it is often perceived as an administrative formality. At the appellate level, the Tax Court faces a backlog of cases, the complexity of modern tax disputes, and the limited capacity and consistency of judges' considerations, which affect the predictability of decisions. Thus, it is concluded that institutional reform and tax digitalisation have the potential to strengthen the independence and efficiency of tax dispute resolution; however, regulatory harmonisation, institutional capacity building, and strengthening electronic evidentiary standards are required to realise a fair and credible tax dispute resolution system.
Keadilan Restoratif dalam Sistem Peradilan Pidana Indonesia: Antara Regulasi dan Implementasi R. Narendra Jatna; Hasbullah Hasbullah
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i6.64583

Abstract

Keadilan restoratif berkembang sebagai paradigma penyelesaian kasus pidana yang menekankan pada pemulihan korban, akuntabilitas pelaku, dan harmonisasi sosial. Dalam reformasi hukum pidana nasional, konsep keadilan restoratif mulai diakomodir melalui KUHP yang baru, arah reformasi KUHP, dan berbagai regulasi sektoral lembaga penegak hukum. Namun, aturan tersebut masih menunjukkan kecenderungan untuk mempersempit makna keadilan restoratif hanya menjadi mekanisme penghentian kasus atau penyelesaian tindak pidana tertentu. Penelitian ini bertujuan untuk menganalisis pengaturan keadilan restoratif dalam KUHP dan reformasi KUHP serta mengkaji kesesuaiannya dengan konsep filosofis keadilan restoratif. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan hukum dan pendekatan konseptual. Hasil penelitian menunjukkan bahwa reformasi hukum pidana nasional belum sepenuhnya menempatkan keadilan restoratif sebagai paradigma pemulihan dalam sistem peradilan pidana. Keadilan restoratif masih dipahami secara pragmatis sebagai instrumen penanganan kasus yang efisien, meskipun secara filosofis keadilan restoratif menekankan pemulihan hubungan sosial dan keadilan substantif. Oleh karena itu, perlu dirumuskan kembali pengaturan keadilan restoratif agar lebih sejalan dengan nilai filosofis keadilan restoratif dalam hukum pidana modern.
Juridical Review of the Implementation of the Self Assessment System in Tax Collection in Indonesia R. Narendra Jatna; Hasbullah Hasbullah; Abdul Kadir Jaelani
Audito Comparative Law Journal (ACLJ) Vol. 7 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v7i1.45037

Abstract

The self-assessment system is a key pillar of global tax reform that gives taxpayers full confidence to calculate, pay, and report their taxes independently. Although this trust-based system has been implemented in Indonesia since 1983, previous legal studies have been trapped in normative analysis of regulations and often ignore the asymmetry of empirical compliance and the dynamics of administrative digitalisation in mitigating the moral hazard of taxpayers. This study aims to comprehensively examine the legal basis for the implementation of the self-assessment system in Indonesia and analyse the structural obstacles and tactical efforts of the government in optimising taxpayers' legal compliance through a juridical-normative approach. The findings of the study show that normatively, the available legal framework has been aligned with the principles of legal certainty and accountability; however, its effectiveness is empirically hampered by low tax literacy and limited supervision. The novelty of this research proves that the integration of the modernisation of tax technology (digitalisation) and strengthening of administrative law enforcement is the most crucial hybrid instrument to close the loopholes of the weaknesses of the conventional system. Theoretically, the study enriches the tax law literature on the concept of voluntary compliance in the digital age, while practically providing concrete recommendations for fiscal authorities in designing responsive supervisory policies and risk-segmentation-based education programs
Co-Authors Jaelani, Abdul Kadir Jatna, R. Narendra Jung Chang Hee