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All Journal Jembatan Hukum: Kajian Ilmu Hukum, Sosial dan Administrasi Negara Parlementer : Jurnal Studi Hukum Dan Administrasi Publik Desentralisasi: Jurnal Hukum, Kebijakan Publik, Dan Pemerintahan Pemberdayaan Masyarakat: Jurnal Aksi Sosial
Aldo Yanuarto
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Optimalisasi Distribusi Dana APBN Ke Daerah Otonom Aldo Yanuarto; Muhammad Syahbintang Maesa Putra; Novita Angraeni
Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan Vol. 2 No. 1 (2025): Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/desentralisasi.v2i1.387

Abstract

Optimizing the distribution of State Revenue and Expenditure Budget (APBN) funds to autonomous regions is a strategic step to accelerate equitable development, improve public services, and encourage regional independence. Fund transfers such as the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH) play a central role in supporting infrastructure development and developing local potential. However, the implementation of fund distribution faces challenges such as imbalances in allocation between regions, low planning accuracy, and weak synergy between central and regional governments. This research uses normative legal methods to analyze regulations and fund management strategies, with case studies of regions that have successfully utilized APBN funds. The study highlights the critical role of efficiency, transparency, and effective supervision.
Pengarsipan Dokumen Perkara Pada Pengadilan Tata Usaha Negara Banjarmasin Aldo Yanuarto; Alvianur Alvianur; Aji Santoso; Muhammad Syahbintang Maesa Putra; Dody Wahyudi; Novita Ayu Fitri Wulandari; Fayzah Nazmah; Rani Komalasari; Muhammad Amin
Parlementer : Jurnal Studi Hukum dan Administrasi Publik Vol. 2 No. 1 (2025): Maret : Parlementer : Jurnal Studi Hukum dan Administrasi Publik
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/parlementer.v2i1.533

Abstract

The archiving of case documents that have obtained permanent legal force (inkracht) at the State Administrative Court (PTUN) of Banjarmasin is a crucial aspect of judicial administration, serving to maintain the accuracy of legal documentation while supporting transparency and accountability within the judicial system. This process includes the recording, storage, and disposal of documents in accordance with applicable regulations, as stipulated by the Supreme Court and national archival regulations. From the perspective of Public Administration Theory, archival management must be conducted systematically and based on regulations to enhance the efficiency and effectiveness of judicial services. Meanwhile, according to the Theory of Judicial Transparency and Accountability, information openness in archival management plays a significant role in building public trust in the judiciary. Although PTUN Banjarmasin has implemented an archiving system that complies with established standards, challenges in the digitalization of archives remain an obstacle, particularly in terms of technology optimization and human resource readiness. Therefore, strengthening digital-based archival systems and enhancing judicial administrative capacity are strategic measures to improve document management efficiency, reduce the risk of loss or damage to physical archives, and reinforce judicial transparency and accountability.
Implikasi Hukum Atas Kenaikan PPN pada Barang Mewah Ajeng Hijriatul Aulia; Risna Wendy Wiraganti; Aldo Yanuarto; Aji Santoso; Ali Murtadho Emzaed
Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara Vol. 2 No. 2 (2025): Juni : Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jembatan.v2i2.1481

Abstract

This study aims to analyze the legal implications of the luxury goods Value Added Tax (VAT) increase policy in Indonesia, which will take effect in January 2025. This policy is based on Law Number 7 of 2021 on the Harmonization of Tax Regulations and its derivative regulations, with the objective of increasing state revenue and reducing the consumption of luxury goods, which is often associated with economic inequality. This research employs a normative method with a literature study approach, analyzing tax regulations, academic journals, and relevant literature. The findings indicate that while this policy may enhance tax revenue and reduce economic disparity, its implementation faces challenges related to legal certainty, tax compliance, and its impact on consumer purchasing power and investment in the luxury goods sector. Additionally, the potential rise in tax disputes due to differing interpretations of luxury goods classification is a major concern. Therefore, clear regulations, a more transparent tax administration mechanism, and economic impact mitigation strategies are necessary to ensure the effectiveness and fairness of this policy implementation.This study aims to analyze the legal implications of the luxury goods Value Added Tax (VAT) increase policy in Indonesia, which will take effect in January 2025. This policy is based on Law Number 7 of 2021 on the Harmonization of Tax Regulations and its derivative regulations, with the objective of increasing state revenue and reducing the consumption of luxury goods, which is often associated with economic inequality. This research employs a normative method with a literature study approach, analyzing tax regulations, academic journals, and relevant literature. The findings indicate that while this policy may enhance tax revenue and reduce economic disparity, its implementation faces challenges related to legal certainty, tax compliance, and its impact on consumer purchasing power and investment in the luxury goods sector. Additionally, the potential rise in tax disputes due to differing interpretations of luxury goods classification is a major concern. Therefore, clear regulations, a more transparent tax administration mechanism, and economic impact mitigation strategies are necessary to ensure the effectiveness and fairness of this policy implementation.
Efektivitas Penerapan Smart System Dukcapil dalam Pelayanan Administrasi Digital di Kota Palangka Raya Aldo Yanuarto; Aji Santoso; Lia Amelia; Ahmad Rusdie Nur Fadillah; Ardian Ari Prnata5; Muhammad Ramadhan; Muza Muza; Kamal Hasuna; Reza Noor Ikhsan
Pemberdayaan Masyarakat : Jurnal Aksi Sosial Vol. 2 No. 4 (2025): Desember: Pemberdayaan Masyarakat : Jurnal Aksi Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksisosial.v2i4.2443

Abstract

Digital transformation in public service is an inevitable necessity in the era of modern governance. This study aims to analyze the effectiveness of the implementation of the Smart Civil Registration System (Smart System Dukcapil) in digital administrative services in Palangka Raya City as part of the national e-government initiative and the strengthening of electronic-based governance. The research employs a qualitative descriptive method, collecting data through in-depth interviews, direct observations, and document analysis of relevant regulations and the implementation of the system within the Department of Population and Civil Registration (Disdukcapil) of Palangka Raya City.The findings indicate that the implementation of the Smart System Dukcapil through applications such as the Sistem Informasi Dukcapil Oloh Itah (SI-DOI) and Digital Population Identity (IKD) has significantly improved efficiency, transparency, and data accuracy in population administration services. These digital innovations have streamlined bureaucratic processes, minimized physical interaction, and enhanced public satisfaction with administrative services. However, the system’s effectiveness is still constrained by challenges such as limited internet infrastructure in peripheral areas, low digital literacy among citizens, and inadequate technical capacity among civil servants in operating digital systems optimally. Theoretically, the implementation of the Smart System Dukcapil reflects the realization of good governance and smart governance principles through the integration of technology, bureaucratic reform, and community participation. This study recommends strengthening human resource capacity, expanding digital infrastructure, and promoting continuous public education to ensure system sustainability. Consequently, digital population administration in Palangka Raya has the potential to become an innovative, inclusive, and adaptive model for regional public service governance.
Co-Authors Ahmad Rusdie Nur Fadillah Ajeng Hijriatul Aulia Aji Santoso Ali Murtadho Emzaed Alvianur Alvianur Ardian Ari Prnata5 Dody Wahyudi Fayzah Nazmah Kamal Hasuna Lia Amelia Muhammad Amin Muhammad Ramadhan Muhammad Syahbintang Maesa Putra Muza Muza Novita Angraeni Novita Ayu Fitri Wulandari Rani Komalasari Reza Noor Ikhsan Risna Wendy Wiraganti