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All Journal Jurnal IUS (Kajian Hukum dan Keadilan) Journal of Law, Poliitic and Humanities Qawanin: Journal of Economic Syaria Law Akuntansi dan Ekonomi Pajak: Perspektif Global
Ahmad Sahroni
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Reformulate Supervisory Mechanism of The Indonesian Corruption Eradication Commission, Why and How? Ahmad Sahroni; Mohammad Hazyar Arumbinang
Jurnal IUS Kajian Hukum dan Keadilan Vol. 12 No. 3 (2024): Jurnal IUS Kajian Hukum dan Keadilan
Publisher : Magister of Law, Faculty of Law, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ius.v12i3.1558

Abstract

Supervision of the Indonesian Corruption Eradication Commission needs to be reformed. This is to prevent the KPK from abusing its authority in the process of eradicating corruption. In addition, reforms also need to be carried out to increase accountability, ensure transparency, build public trust, and prevent internal corruption. Specifically, improvements to the KPK's supervision method in this study will focus on efforts to improve the filling of the KPK Supervisory Board position. The research method using Normative Juridical Legal Research, with a Conceptual Approach and a Statute Approach. The results of the study show that the KPK supervision carried out by the KPK Supervisory Board shows less than optimal results. This claim is due to the filling of the KPK Supervisory Board position which only comes from the President. There is no Checks and Balances mechanism in filling the Supervisory Board position. The author recommends that the DPR can take and increase its role in filling the KPK Supervisory Board position. In addition, there are several other reformulations of improvements. Including the implementation of reports and complaints with a reverse proof system, as well as building an information system for alleged ethical violations.
Analisis Sistem Pemungutan Pajak Mineral Bukan Logam Dan Batuan Dalam Meningkatkan Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kabupaten Bengkalis Ahmad Sahroni; Zakaria Batubara; Sukma Mehilda; Een Erlina
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 2 (2024): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i2.141

Abstract

This study aims to determine the system used by the Regional Income Agency in the collection of non-metallic mineral and rock tax in increasing the original income of the region, as well as to know the constraints in the implementation of the collection of Mineral Taxes instead of Metal and Bengkalis Regency Rocks. The type of research used in this study is qualitative with data collection techniques in the form of documentation, interviews, and literature study. The results of this study indicate that Bengkalis District Income Agency apply selfassessment system in the collection of Non-Metallic Mineral and Stone Taxes where taxpayers calculate, report and deposit / pay their own taxes to the Regional Regulatory Agency Bengkalis District. With the implementation of self assessment system in the collection of Non-Metallic Mineral and Stone Tax the taxpayers are encouraged to pay the taxes, so that each year the target of the Original Revenuerealized. From the data analysis of the target report on the realization of non-metallic mineral revenues and Bengkalis Regency's Rocks in 2014-2016 explained that the target of non-metallic mineral and mineral tax receipts every year reaches the set targets. However, revenue growth has decreased. Overall implementation of self assessment system in the collection of non-metallic mineral taxes and rocks at Bdan Revenue District Bengkalis is good, this is evidenced in the data target of realization of Non-Metallic Mineral and Stone Minerals reach the target set.
Konsep Bank Pertanian Syariah di Indonesia Ahmad Sahroni
Qawanin: Jurnal of Economic Syaria Law Vol 8 No 2 (2024): December
Publisher : Fakultas Syariah IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/qaw.v8i2.654

Abstract

The existence of the Agricultural Bank is absolutely necessary as an effort to provide credit to the agricultural business sector. This research will not re-discuss about the urgency. Instead of discussing the urgency, this research will take a further approach, about how the Agricultural Bank should be established, and what public policies can be done by the government to support the establishment of the bank. This study will use an economics approach to address issues regarding how the format of establishment of the Agricultural Bank in ideal form, as well as a legal approach to see what public policies can be done by the state to support the establishment of the Agricultural Bank Keberadaan Bank Pertanian mutlak diperlukan sebagai upaya untuk memberikan kredit terhadap sektor usaha pertanian. Penelitian ini tidak akan membahas kembali mengenai urgensi tersebut. Alih-alih membahas urgensi, penelitian ini akan melakukan pendekatan lebih jauh, mengenai bagaimana seharusnya Bank Pertanian itu didirikan, dan kebijakan publik apa yang dapat dilakukan oleh pemerintah untuk mendukung berdirinya bank tersebut. Penelitian ini akan menggunakan pendekatan ilmu ekonomi untuk menjawab permasalahan mengenai bagaimana format pendirian Bank Pertanian yang ideal, serta pendekatan hukum untuk melihat kebijakan publik apa yang dapat dilakukan oleh negara guna mendukung pendirian Bank Pertanian.
The Existence of the Corruption Eradication Commission Leadership in Investigations After the Enactment of Law Number 19 of 2019 Ahmad Sahroni
Journal of Law, Politic and Humanities Vol. 5 No. 1 (2024): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i1.922

Abstract

This study aims to show how the existence of the KPK Leadership as investigators after the enactment of Law Number 19 of 2019 and what its implications are. The preparation of this research was carried out using the type of Normative Juridical research with a statute-approach, conceptual approach and case approach. Based on the research conducted, the authority of the KPK Leadership as investigators has been lost since the enactment of Law Number 19 of 2019 and has had an impact on the failure to realize legal certainty in handling corruption cases, especially in the investigation process. By understanding the concept of authority based on the principle of legality, and by comparing the regulation of authority in the KPK Law and the Prosecutor's Law, it can be seen that regulations must be written clearly in accordance with the principle of lex scripta. It is necessary to carry out reconceptualization and written regulations related to the authority of the KPK Leadership. This research is expected to be able to provide insight to the public and can be a reference for everyone to realize legal certainty, justice and benefits, especially in handling corruption cases.
Co-Authors Een Erlina Mohammad Hazyar Arumbinang Sukma Mehilda Zakaria Batubara