Article Per Year (5 Year)
p-Index From 2021 - 2026
1.235
P-Index
This Author published in this journals
All Journal LAW REFORM 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 Journal of Sustainable Development and Regulatory Issues Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran
Jatna, R. Narendra
Faculty Of Law, University Of Indonesia, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
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.
Strengthening the Business Judgment Rule in Indonesia: Lessons from Malaysia Jatna, R. Narendra; Amir Firmansyah; Hasbullah; Muhammad Umar Bin Abdul Razak
Journal of Sustainable Development and Regulatory Issues (JSDERI) Vol. 3 No. 3 (2025): Journal of Sustainable Development and Regulatory Issues (JSDERI)
Publisher : Lembaga Contrarius Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53955/jsderi.v3i3.157

Abstract

The Business Judgment Rule (BJR) serves as a fundamental doctrine in corporate law, protecting company directors from personal liability when they act in good faith, exercise due diligence, and avoid conflicts of interest. However its recognized importance in safeguarding directors’ discretion, Indonesian lawmakers and courts have not fully developed its application, as shown by limited statutory codification, inconsistent judicial interpretation, and insufficient empirical analysis, thereby hindering coherent corporate governance and generating uncertainty in directors’ decision-making authority. This study analyzes the implementation of the BJR in Indonesia through a comparative lens with Malaysia. Using a normative and comparative legal approach, the research reveals that Indonesia’s current framework lacks clarity, comprehensive codification, and consistent judicial interpretation particularly in the private sector. The research findings demonstrate that, first, the implementation of the Business Judgment Rule (BJR) in Indonesia remains constrained by procedural ambiguity, which undermines consistent and predictable enforcement. Second, the allocation of the burden of proof lacks clarity, thereby weakening both the protection afforded to directors and the reliability of judicial determinations. Third, institutional support for the practical application of the BJR is insufficient, limiting its capacity to promote effective corporate governance. In response, the study recommends comprehensive reform of the Indonesian Company Law, the incorporation of safe-harbor provisions, the enhancement of judicial competence through specialized training, and the reinforcement of corporate governance mechanisms to improve legal certainty and strengthen directors’ accountability. Advancing the BJR framework is essential to encourage innovation, reduce legal risks, and enhance the competitiveness and resilience of Indonesia’s corporate sector.
Analysis of Legal Benefits in Handling Corruption and Capital Market Cases of PT. ASABRI Jatna, R. Narendra; Ebenezer, Timotius Benjamin
Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran Volume 11, Issue 2, 2024
Publisher : Pendidikan Administrasi Perkantoran, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71309/administrare.v11i2.4042

Abstract

This study aims to analyze the legal limitations in handling the PT ASABRI case which has the dimensions of corruption and capital market crimes. The focus of this study is that the prosecutor's office as investigator and public prosecutor in prosecuting the PT ASABRI case is required to make a choice in prosecuting the PT ASABRI case, namely choosing between the mechanism of corruption or capital market crimes. The prosecutor's office is faced with this choice because the PT ASABRI case which caused such fantastic state financial losses was carried out by carrying out a series of actions involving price manipulation on the capital market exchange. The research method used is the doctrinal research method with a prescriptive typology. The data collection technique used in this study is derived from legal prescriptions written in the law book or from documents such as regulations, articles concerning corruption and capital market crimes. Meanwhile, the data analysis technique used is data reduction, data presentation, and drawing conclusions. The results of the study show that the selection of the use of the corruption crime mechanism by the prosecutor's office in handling the PT ASABRI case was appropriate, because it was in accordance with the principle of benefit and the principle of systematiche specialiteit in procedural law.
Reconstructing The Role of Confiscation and Seizure in Realizing The Right to Restitution for Victims of Criminal Acts Ubwarin, Erwin; Nelson, Febby Mutiara; Jatna, R Narendra; Soplantila, Valentino Dinatra
LAW REFORM Vol 22, No 1 (2026)
Publisher : PROGRAM STUDI MAGISTER ILMU HUKUM FAKULTAS HUKUM UNIVERSITAS DIPONEGORO SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/lr.v22i1.73378

Abstract

The National Criminal Code (KUHP) and Law No.20 of 2025 concerning the Criminal Procedure Code (KUHAP) have strengthened the recognition of victims’ rights, particularly with regard to restitution as an additional punishment. In practice, however, restitution has not been implemented optimally, resulting in many victims failing to obtain adequate compensation. The aims of this study are: 1) to identify and analyse the role of conventional seizure as evidence, and 2) to analyse and formulate the role of modern seizure as an instrument for restoring victims’ rights. Employing a doctrinal approach, this research produces descriptive legal analysis and prescriptive recommendations by formulating an expanded concept of seizure. The findings indicate that both the KUHP and the KUHAP regulate restitution as a victim’s right to material and immaterial compensation and recognise seizure as a legal instrument. However, there is no explicit regulation linking seizure directly to the fulfilment of restitution. Consequently, restitution remains difficult to enforce when perpetrators lack assets or refuse to comply. The study concludes that the concept of seizure must be expanded to include the broader seizure of perpetrators’ assets and the possibility of state-funded compensation to ensure that victims’ restitution rights are realised effectively, fairly and enforceably.
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 Amir Firmansyah Ebenezer, Timotius Benjamin Hasbullah Hasbullah Hasbullah Hasbullah Hasbullah Hasbullah Hasbullah Jaelani, Abdul Kadir Muhammad Umar Bin Abdul Razak Nelson, Febby Mutiara Soplantila, Valentino Dinatra Ubwarin, Erwin