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All Journal ProBank: Jurnal Ekonomi dan Perbankan Jurnal Pendidikan dan Konseling JIIP (Jurnal Ilmiah Ilmu Pendidikan) TIN: TERAPAN INFORMATIKA NUSANTARA JIHAD : Jurnal Ilmu Hukum dan Administrasi Veteran Justice Journal Jurnal Indonesia Sosial Sains Cerdika: Jurnal Ilmiah Indonesia Jurnal Pengabdian West Science Jurnal Dunia Ilmu Hukum Hukum Inovatif : Jurnal Ilmu Hukum Sosial dan Humaniora Sosial Simbiosis: Jurnal Integrasi Ilmu Sosial dan Politik Journal of New Trends in Sciences
Widi Nugrahaningsih
Universitas Duta Bangsa Surakarta
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Tinjauan Yuridis PMK N0.186/PMK.01/2021 sebagai Pelaksanaan UU No.5 Tahun 2011 terhadap Penggunaan Nama Sekutu Akuntan Publik yang Meninggal Maruli Tua Tampubolon; Widi Nugrahaningsih; Hery Dwi Utomo
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 5 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i4.2521

Abstract

Pemakaian nama persekutuan perdata Kantor Akuntan Publik (KAP) saat ini banyak mempergunakan nama Akuntan Publik yang telah meninggal dunia. Penggunaan nama  Kantor akuntan sendiri sebagaimana diatur dalam UU.No.5 tahun 2011 menetapkan bahwa nama persekutuan perdata Kantor Akuntan Publik  dapat mempergunakan nama seorang atau beberapa nama sekutu  Akuntan Publik. Fenomena ini  menarik perhatian penulis untuk mendalami, meneliti dan menilai kesesuian penggunaaan nama perskutuan perdata KAP tersebut untuk emlihat kesesuaiannya dengan hukum yang seharusnya diberlakukan. Tujuan penelitian ini adalah untuk mendalami UU.No.5.tahun 2011 terkait  penggunaan nama KAP dan untuk mengetahui sejauh mana perikatan Persekutuan perdata KAP ini dapat di wariskan. Adapun metode yang digunakan adalah metode kualitatif normative dengan metode Analisa deskriftif. Data yang dipergunakan adalah data primer berupa UU.No.5 tahun 2011 dan PMK No.186/PMK.01/2021 dan data sekunder berupa sumber tulisan ilmiah lainnya.  Hasil Penelitian  menunjukkan bahwa penggunaan nama sekutu Akuntan Publik yang telah meninggal sebagai nama KAP dilakukan berdasarkan PMK No.186/PMK.01/2021, sedangkan UU.No5 tahun 2011 tidak mengatur penggunaan nama tersebut. Selanjutnya KUH Perd sendiri sebagai sumber hukum Persekutuan perdata menyatakan bahwa kematian seorang sekutu KAP mengakibatkan bubarnya Persekutuan perdata, demikian juga harusnya untuk persekutuan perdata KAP. Untuk penyelesaian diusulkan untuk dilakukan Yudicial review terkait terdapat beberpa sumber hukum yang memiiki perlakukan yang berbeda. 
Penegakan Hukum terhadap Parkir Liar di Kota Surakarta Ilham Hendra Prabowo; Widi Nugrahaningsih; Aryono Aryono
Hukum Inovatif : Jurnal Ilmu Hukum Sosial dan Humaniora Vol. 2 No. 3 (2025): Juli : Hukum Inovatif : Jurnal Ilmu Hukum Sosial dan Humaniora
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/humif.v2i3.1896

Abstract

Parking is a public service with the potential to generate revenue for local governments if managed officially and transparently. Law No. 1 of 2022 on Financial Relations between the Central and Regional Governments states that parking taxes and fees are important components of regional income. In Surakarta, parking management is regulated by Mayor Regulation No. 5 of 2024 concerning Procedures for Collecting Parking Fees. However, the rise of illegal parking practices causes revenue leakage, as unofficial parking operations do not contribute through taxes or levies.This study aims to examine law enforcement efforts against illegal parking in Surakarta and its economic impact on local communities. Using an empirical legal research method, the study explores actual behaviors and verbal patterns in the field.Findings reveal that the Department of Transportation and law enforcement authorities in Surakarta adopt both preventive and repressive approaches to tackle illegal parking, aiming to restore order and reduce public losses. These enforcement efforts significantly affect the local economy by increasing regional revenue and fostering a more orderly and business-friendly environment.
Implementasi Pasal 32 UU No. 11 Tahun 2008 tentang Perlindungan Data Pribadi dalam Transaksi Fintech Aditya Sulistyo Budhi; Widi Nugrahaningsih; Ety Isworo
Journal of New Trends in Sciences Vol. 3 No. 3 (2025): Journal of New Trends in Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jnts.v3i3.737

Abstract

The misuse of personal data in financial technology (fintech) services, particularly in peer-to-peer lending practices, is showing a worrying upward trend and is an urgent legal issue that requires addressing. Article 32 of Law Number 11 of 2008 concerning Electronic Information and Transactions (UU ITE) serves as a primary legal basis for protecting electronic data. However, the effective implementation of this article in the context of fintech services still faces various challenges. This study employed an empirical legal approach with a combination of literature study and interviews. Interviews were conducted at the Surakarta Financial Services Authority (OJK) Office and with a number of fintech service users as respondents. The results showed that approximately 70% of personal data misuse cases originated from illegal online lending services. The most frequently reported violations included unauthorized use of data (40%), access to contacts and galleries on personal devices (35%), and threats of personal data dissemination (25%). The main obstacles in implementing Article 32 of the ITE Law include the difficulty of tracking perpetrators' jurisdiction, technical limitations in digital forensics, and low public legal literacy. Therefore, policy integration with Law Number 27 of 2022 concerning Personal Data Protection and the Financial Services Authority (OJK) provisions in POJK No. 77/POJK.01/2016 is necessary. This study recommends strengthening regulations, establishing an independent supervisory authority, increasing public education, and utilizing digital technology to promote more effective personal data protection in the Indonesian fintech ecosystem.
Co-Authors Aditya Sulistyo Budhi Aris Prio Agus Santoso Aryono Aryono Aswari, Ayuk Dian Daffa’ Ilyas Ety Isworo Fransisca Medina Alisaputri Hery Dwi Utomo Hikmatululiya, Dysa Ilham Hendra Prabowo Indah Wahyu Utami Indah Wahyu Utami Indra Hastuti, Indra Margaretha Evi Yuliana Marginingsih Marginingsih Marginingsih, Marginingsih Maruli Tua Tampubolon Novemy Triyandari Nugroho Pramudya, Andhika Rina Arum Prastyanti Utami, Dytia