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All Journal Jurnal EK dan BI Journal of Law, Society, and Islamic Civilization
Muhammad Adib Alfarisi
UIN Sunan Kalijaga Yogyakarta
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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EFEKTIFITAS DAN KONTRIBUSI RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN SAMBAS Muhammad Wawan Gunawan; Muhammad Adib Alfarisi; Rettie Angrayni
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 6 No 1 (2023)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v6i1.805

Abstract

Regional levies are one of the contributors to Regional Original Revenue (PAD) in Sambas Regency. However, the effectiveness and contribution of regional levies to PAD is still felt to be not optimal, and it has not reached the targets set for the 2017-2021 period. The purpose of this study was to find out (1) The effectiveness of regional fees for Sambas Regency in 2017-2021 (2) The contribution of regional fees to increasing PAD for Sambas Regency in 2017-2021. This study uses a descriptive method with a quantitative approach. The data used is secondary data in the form of target data and realization of regional retribution and PAD, obtained from the Regional Medium Term Development Plan (RPJMD) and Regional Government Financial Statements (LKPD) of Sambas Regency. The conclusions from this study are (1) In 2018, 2020 and 2021 the realization of regional levies in Sambas district is in the less effective category, whereas in 2017 and 2019, it is not effective because its effectiveness is below 60%. (2) The realization of the regional retribution contribution to Sambas Regency PAD in 2017-2021 is in the very under-contributing category because the achievement is below 10%, with an average of 2.33% over a period of five years. Regional levies are one of the contributors to Regional Original Revenue (PAD) in Sambas Regency. However, the effectiveness and contribution of regional levies to PAD is still felt to be not optimal, and it has not reached the targets set for the 2017-2021 period. The purpose of this study was to find out (1) The effectiveness of regional fees for Sambas Regency in 2017-2021 (2) The contribution of regional fees to increasing PAD for Sambas Regency in 2017-2021. This study uses a descriptive method with a quantitative approach. The data used is secondary data in the form of target data and realization of regional retribution and PAD, obtained from the Regional Medium Term Development Plan (RPJMD) and Regional Government Financial Statements (LKPD) of Sambas Regency. The conclusions from this study are (1) In 2018, 2020 and 2021 the realization of regional levies in Sambas district is in the less effective category, whereas in 2017 and 2019, it is not effective because its effectiveness is below 60%. (2) The realization of the regional retribution contribution to Sambas Regency PAD in 2017-2021 is in the very under-contributing category because the achievement is below 10%, with an average of 2.33% over a period of five years.
Politik Hukum Pengadilan HAM Ad Hoc dalam Penegakan HAM di Indonesia Avivah Firisqi Leksono; Siti Fatimah; Muhammad Adib Alfarisi
Journal of Law, Society, and Islamic Civilization Vol 13, No 2: Oktober 2025
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jolsic.v13i2.107662

Abstract

The Ad Hoc Human Rights Court was established under Law Number 26 of 2000 as a manifestation of the state’s responsibility to uphold justice for gross human rights violations in Indonesia. However, its effectiveness and judicial independence remain problematic due to the dominance of political interests. This study aims to analyze the legal politics of the Ad Hoc Human Rights Court through three dimensions: Ius Constitutum, Ius Operatum, and Ius Constituendum. The research employs a normative legal method with a juridical approach by examining positive legal norms, legal principles, and political dynamics that influence the court’s implementation. The findings reveal that in the Ius Constitutum dimension, the establishment mechanism requiring the approval of the House of Representatives (DPR) upon the President’s proposal opens room for political intervention and weakens judicial independence. In the Ius Operatum dimension, the court’s implementation shows low effectiveness due to weak evidentiary procedures, limited application of the command responsibility principle, and strong political interference. Meanwhile, the Ius Constituendum dimension highlights the need for legal and political reforms through regulatory revisions, institutional strengthening, and the creation of an independent mechanism to ensure substantive justice. Therefore, the legal politics of the Ad Hoc Human Rights Court remain elitist and symbolic, necessitating a reorientation to strengthen accountability, judicial independence, and the protection of victims’ rights in cases of gross human rights violations.
Co-Authors Avivah Firisqi Leksono Muhammad Wawan Gunawan Rettie Angrayni Siti Fatimah