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All Journal Rechtsregel : Jurnal Ilmu Hukum Jurnal Hukum Lex Generalis COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Asian Journal of Social and Humanities Rechtsvinding Al-battar: Jurnal Pamungkas Hukum
Ibrohim
Universitas Pamulang
Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Perencanaan Pajak Terhadap Manajemen Laba dengan Ukuran Perusahaan Sebagai Variabel Moderasi Dinar Ambarita; Ambar Tri Utami; Ibrohim Ibrohim
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 12 (2023): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i12.698

Abstract

This study aims to test and prove empirically the effect of tax planning on earnings management with firm size as a moderating variable. This research was conducted on Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2017-2021 Period. The type of research used is quantitative. The population in this study is the annual financial report from the period 2017 to 2021, which is as many as 65 which are the samples in this study. This study uses a quantitative approach with purposive sampling in sampling. Statistical testing using Eviews 9. The results of this study indicate that Tax Planning has a partial effect on Earnings Management and Company Size can moderate the relationship between Tax Planning and Earnings Management.
The Effect of Regional Taxes, Regional Levies, Local Original Revenues on District and City Regional Expenditures in East Kalimantan Province in 2017-2021 Dinar Ambarita; Astri Elvani; Ibrohim Ibrohim
Asian Journal of Social and Humanities Vol. 2 No. 1 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i1.126

Abstract

This study aims to determine the influence of Regional Taxes, Regional Levies, and Regional Own Revenue on Regional Expenditure in the Regency or City of the Province of East Kalimantan in 2017-2021. The population in this study were districts or cities in the province of East Kalimantan, which has 7 regencies and 3 cities with 5 years of observation. As for those who meet the criteria in this study as many as 8 districts or cities. The method used in collecting data in this study used purposive sampling. The results of the study show that the t test and f test have their respective effects on variables, where the influence of regional taxes, regional levies, and regional original income significantly affects regional spending.
Konsep Restoretive Justice Sebagai Upaya Perlindungan yang Berkeadilan untuk Korban Narkotika Pasca Pedoman Kejaksaan Nomor 18 Tahun 2021 Basri, Herlina; Jamal, Fikri; Ibrohim, Ibrohim
Rechtsregel : Jurnal Ilmu Hukum Vol 6 No 2 (2023): Rechtsregel : Jurnal Ilmu Hukum
Publisher : Program Studi Hukum Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/rjih.v6i2.37479

Abstract

Penyalahgunaan narkotika terus menjadi momok dan perhatian yang besar, karena sampai saat ini berbagai jenis penyalahgunaan dan perilaku penyalah gunaan narkotika semakin bervariasi. Pedoman Kejaksaan Nomor 18 Tahun 2021 tentang Narkotika memberikan suatu sanksi tindakan (maatregel) yang diwujudkan dengan sistem rehabilitasi. Namun demikian, sistem rehabilitasi tersebut masih dihadapkan oleh berbagai tantangan, mulai dari konsep, pendekatan, hingga infrastruktur sarana prasarana. Tulisan ini bertujuan untuk mengkaji konsep restorative justice sebagai upaya perlindungan yang berkeadilan buat  korban narkotika pasca pedoman kejaksaan Nomor 18 Tahun 2021. Metode penelitian dalam penelitian ini adalah penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual. Hasil penelitian menunjukkan bahwa konsep diterapkannya restorative justice yaitu untuk menghindari dan menjauhkan seseorang dari proses peradilan sehingga menghindari stigmatisasi terhadap seseorang yang berhadapat dengan hukum dan diharapkan seseorang tersebut kembali kelingkungan sosial secara wajar. Penerapan keadilan restoratif ini sangat diperlukan agar upaya penyelesaian kasus bagi pidana narkotika yang baru pertama kali menggunakan dapat difokuskan pada pemulihan (rehabilitasi) atas pelanggaran yang dilakukan tersebut bukan lagi sebagai pembalasan bagi pelaku melainkan sebagai bentuk pemulihan. Konsep ini sesuai dengan prinsip keadilan restoratif karena dilakukan dengan berbasis pemulihan dan keadilan. Dan reformulasi penghentian penuntutan berdasarkan keadilan restoratif penghentian penuntutan dilakukan dengan memperhatikan dan dalam penerapan rehabilitasi dan Kejaksaan sebagai fasilitator dalam upaya rehabilitasi pelaku narkotika dengan Pedoman Kejaksaan Akhirnya adalah Kepolisian, BNN dan Kejaksaan akan terhindar dari hal-hal perebutan kewenangan terhadap proses rehabilitasi. Penerapan Restoratif Justice sebagai tahap penghentian penuntutan merupakan hal yang penting bagi pengguna narkotika yang baru pertama kali  menggungakan narkotika karena dengan penghentian penuntutan menggungakan keadilan restoratif ini hak-hak penyalahguna dapat lebih terjamin.Kata Kunci : Keadilan Restoratif, Perlindungan, Penyalah Guna Narkotika
DPR dan Perubahan Sosial: Peran Legislasi dalam Mendorong Kesetaraan Gender di Indonesia Ibrohim; Muhammad Ali; Casnika
Jurnal Hukum Lex Generalis Vol 6 No 10 (2025): Tema Filsafat, Politik dan Etika Profesi Hukum
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v6i10.2039

Abstract

ABSTRACT This article attempts to reveal and analyze the role of the House of Representatives (DPR) in formulating and passing laws that support gender equality in Indonesia, the challenges faced by the DPR in implementing gender equality laws, and the impact of pro-gender equality legislation on social enterprises in society. This study aims to analyze the role of the DPR in formulating and passing gender equality laws in Indonesia, examine the challenges of their implementation, and assess their impact on social enterprises and communities as agents of change. Specifically, this study seeks to explore the causal relationship between legislative design and its transformational impact, and formulate data-based policy recommendations to strengthen inclusive and gender-responsive legislation. This study uses a juridical-sociological approach with qualitative methods, combining legal analysis and field studies. Data were collected through document studies, interviews, and observations, then analyzed descriptively and thematically. The research findings indicate that the House of Representatives (DPR) has taken important steps in gender equality legislation, such as the ratification of the TPKS Law, which emerged from civil society support. However, the DPR's role remains reactive, with implementation challenges including cultural resistance, limited budget, weak apparatus, and suboptimal oversight. The TPKS Law has had a positive impact on social enterprises, although policy support and regulatory understanding remain limited. Conclusion: The DPR plays a strategic but not yet optimal role in promoting gender equality legislation. Existing legislation has shown progress, but implementation, oversight, and budget support still need to be strengthened. Social enterprises have the potential to be key partners, but require more concrete and applicable supporting policies. The study recommends that the House of Representatives establish a cross-faction Gender Equality Caucus, implement data-driven participatory legislation, strengthen oversight using gender indicators, and build strong partnerships with social enterprises and civil society. Further research is recommended to focus on the implementation of the law and incentives for social enterprises to strengthen the House of Representatives' role as a real agent of social change. Keywords: Legislative Role, Gender Equality, House of Representatives and Social Change
Constitutional Law Accountability for the Forgery of Public Officials' Documents Ibrohim Ibrohim
Rechtsvinding Vol. 4 No. 2 (2026)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/rechtsvinding.1874

Abstract

The authenticity of documents submitted by public officials constitutes a fundamental element of constitutional governance, administrative legitimacy, and the rule of law. In a democratic legal system, official documents serve not merely as administrative requirements but also as instruments that establish public trust and validate the constitutional authority exercised by state officials. The emergence of allegations involving forged educational or identity documents has raised significant constitutional and administrative concerns, as such misconduct extends beyond criminal liability and directly affects the legitimacy of public office and democratic governance. This study aims to examine the forms of constitutional law accountability applicable to public officials involved in document forgery and to analyze the existing mechanisms for administrative verification and legal responsibility within the Indonesian constitutional framework. The research employs a normative legal method using statutory, conceptual, and case approaches. Primary legal materials consist of the 1945 Constitution of the Republic of Indonesia, Law Number 30 of 2014 concerning Government Administration, Law Number 7 of 2017 concerning General Elections, the Indonesian Criminal Code, and relevant electoral regulations, which are examined through qualitative legal analysis using grammatical, systematic, and teleological interpretation. The findings indicate that constitutional accountability may be implemented through three principal mechanisms: administrative sanctions, the revocation or annulment of administrative decisions based on the contrarius actus principle, and judicial review before the State Administrative Court (Pengadilan Tata Usaha Negara). Nevertheless, the absence of an integrated verification system among state institutions creates legal uncertainty and weakens preventive oversight. This study concludes that strengthening institutional coordination, enhancing the authority of electoral and supervisory bodies, and integrating public administrative databases are essential to ensuring the authenticity of official documents and reinforcing constitutional accountability, legal certainty, and public confidence in state institutions.
Strengthening Democratic Values Through Public Information Services: The Role Of Regional PPID Officials In Cilegon City Ibrohim Ibrohim; Muhammad Ali; Casnika Casnika; Gautam Kumar Jha
al-Battar: Jurnal Pamungkas Hukum Vol. 2 No. 2 (2025): Agustus
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/al-battar.v2i2.342

Abstract

The purpose of this study is to explain the role of the Information and Documentation Management Officer (PPID) of the Regional Public Agency in Cilegon City, Banten Province, the Cilegon City public agency which consists of the PPID of the Regional Apparatus Organization (OPD) which carries out executive functions in the region. In its history, the Cilegon City Government in 2019 had the lowest score in delivering information, namely with a score of 60.34 with a fairly informative qualification from all cities and districts in Banten Province, but in 2023 it was ranked 3rd after Serang Regency, this indicates the need for efforts to strengthen the role of PPID especially in Cilegon City. The method used in this study uses normative legal research, namely by using a data analysis approach with a study of statutory regulations (statute approach), the data analysis used is by using descriptive analysis, namely analyzing statutory regulations and comparing them with legal events based on their implementation. The results of the study explain that the role of PPID is very important to support information and documentation in the regions, especially the city of Cilegon, and the consequences for PPID public bodies that do not convey information transparently can have legal consequences, the legal settlement process can be carried out in two ways, namely through litigation and non-litigation.
Co-Authors Ambar Tri Utami Astri Elvani Casnika Casnika Casnika Dinar Ambarita Dinar Ambarita Gautam Kumar Jha Herlina Basri JAMAL, FIKRI Muhammad Ali