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All Journal JURNAL USM LAW REVIEW Jembatan Hukum: Kajian Ilmu Hukum, Sosial dan Administrasi Negara Parlementer : Jurnal Studi Hukum Dan Administrasi Publik Desentralisasi: Jurnal Hukum, Kebijakan Publik, Dan Pemerintahan
Aldo Yanuarto
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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.
Legal Study of Unlawful Acts by The Opponents In Land Dispute Decision Number 6/Pdt.Bth/2024/Pn Bpp Aldo Yanuarto; Aris Sunandar; Abdul Khair
JURNAL USM LAW REVIEW Vol. 8 No. 2 (2025): AUGUST
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v8i2.11971

Abstract

This study aims to conduct a juridical analysis of the elements and legal reasoning used by the panel of judges in establishing the existence of an unlawful act (onrechtmatige daad) committed by the Defendants in a land dispute case, as stipulated in the Decision of the Balikpapan District Court Number 6/PDT.BTH/2024/PN BPP. Employing normative legal research with a conceptual and case approach, this study focuses on the interpretation of Article 1365 of the Indonesian Civil Code (KUHPerdata) and the judicial construction applied by the court in assessing the Defendants’ actions. The urgency of this study lies in the increasing complexity of land disputes in Indonesia, which demand clearer doctrinal and judicial guidance in determining the threshold of unlawful acts in civil litigation. The novelty of this research is its integrative use of abuse of rights theory and good faith principles as analytical tools to assess the boundaries of civil liability, which have not been thoroughly explored in previous studies. The findings reveal that the Defendants' act of filing for execution over a parcel of land that had been lawfully transferred to the Plaintiff, without a legitimate legal basis, constitutes a clear instance of an unlawful act. Such conduct satisfies the juridical elements of tort as outlined in both doctrine and jurisprudence: the existence of an act, its unlawfulness, fault, actual damages, and a causal relationship between the act and the harm incurred. The court’s decision reflects a balanced consideration of good faith principles, legal protection doctrines, and the abuse of right theory in determining the Defendants’ civil liability. This study recommends a more consistent application of these doctrines to ensure legal certainty and justice in future land dispute adjudications.
Co-Authors Abdul Khair Ajeng Hijriatul Aulia Aji Santoso Ali Murtadho Emzaed Alvianur Alvianur Aris Sunandar Dody Wahyudi Fayzah Nazmah Muhammad Amin Muhammad Syahbintang Maesa Putra Novita Angraeni Novita Ayu Fitri Wulandari Rani Komalasari Risna Wendy Wiraganti