Aribawa, Muhammad Yustino
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Unqualified Audit Opinions and Their Role in Promoting Transparent, Accountable, and Just Governance Reform Amiq, Bachrul; Hamdani, Fathul; Prawesthi, Wahyu; Aribawa, Muhammad Yustino; Begishev, Ildar
Jurnal IUS Kajian Hukum dan Keadilan Vol. 13 No. 2 (2025): 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.v13i2.1713

Abstract

This study examines the effect of the Supreme Audit Agency (BPK) audit results with an unqualified opinion (WTP) on efforts to improve clean governance in Indonesia. The WTP opinion shows that the financial statements of government entities have been prepared by applicable accounting standards and regulations. Using a normative legal research approach, this study examines the relevance of the WTP opinion as the main indicator of transparency, accountability, and integrity in state financial management. The results show that the WTP opinion has a positive impact in increasing transparency and accountability, strengthening supervision and efficiency of financial management, reducing the potential for corruption, and building public trust in the government. In addition, the WTP opinion also encourages bureaucratic reform through technology adoption, strengthening human resources, and more effective budget planning. This research emphasizes the importance of WTP opinion as a strategic tool in realizing good and sustainable governance.
ANALISIS YURIDIS PENANGGULANGAN TINDAK PIDANA PEREDARAN MINUMAN KERAS Al Wafi, Wildan Hazmi; Widodo, Ernu; Damayanti, Sri Sukmana; Aribawa, Muhammad Yustino
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 2 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i2.720

Abstract

Indonesia is a country governed by the rule of law, as stipulated in Article 1 paragraph (3) of the 1945 Constitution, which is based on law and justice for its citizens. One issue that is of great concern and requires serious attention from the government is the widespread consumption of alcoholic beverages by the general public. The misuse of alcoholic beverages, such as consuming them beyond reasonable limits, can harm oneself and, more broadly, pose problems for society. Essentially, the misuse of alcoholic beverages violates several legal regulations as stipulated in the Civil Code (KUHP), with violations related to alcohol misuse outlined in Articles 536, 537, 538, and 539. The purpose of this study is to determine the role of the police in combating the circulation of alcoholic beverages, as well as the obstacles and solutions faced by the police in combating the circulation of alcoholic beverages. The research method used in this study is the normative legal approach, which involves conducting legal research by examining literature or secondary data. The role of the police in the implementation of prevention and combating the misuse of alcoholic beverages. The role of the police in implementing the prevention of the sale and abuse of alcoholic beverages in the community by the Kediri City Police is realised in three types of preventive actions, namely: pre-emptive efforts, preventive efforts, and repressive efforts. Pre-emptive efforts involve community outreach and education. Preventive efforts include surveillance in high-risk areas, raids, patrols, and inspections. Repressive efforts involve arresting offenders and disrupting the distribution channels of alcoholic beverages. The challenges faced include community efforts to protect alcohol sellers, leaks of raid information, and overly lenient legal penalties. Solutions to these challenges include adopting a persuasive approach with the community, holding limited joint meetings, and increasing resources.
PERLINDUNGAN TINDAK PIDANA PENYALAHGUNAAN NARKOTIKA OLEH ANGGOTA KEPOLISIAN (Studi Kasus Nomor: 50/PID/2022/PT.TJK) Ubayidillah, Moch. Rafli; Borman, Syahrul; Aribawa, Muhammad Yustino; Cornelis, Vieta Imelda
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 3 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i3.730

Abstract

Drug abuse in Indonesia is a serious problem that not only affects public health but also threatens the legitimacy of law enforcement institutions. Cases involving members of the Indonesian National Police (Polri) who have been caught using narcotics are ironic because the very officials who are supposed to be at the forefront of eradication efforts have instead become perpetrators. The urgency of this study lies in the lack of research highlighting the integration of criminal and administrative accountability for Polri officials who commit narcotics crimes. The main questions asked are what forms of criminal and administrative accountability are imposed on members of the Indonesian National Police in cases of drug abuse, and to what extent are legal norms implemented consistently. This study uses a normative legal research design with a qualitative approach. Data was obtained through a literature study by examining primary legal materials in the form of laws and court decisions, as well as secondary legal materials in the form of literature and scientific journals. The analysis was conducted normatively and qualitatively using a legislative and case approach, supported by Satjipto Rahardjo's progressive legal theory and white collar crime theory. The results of the study show a discrepancy between legal norms and practice. The verdict against Tito Satria Perdana bin Supraptono only imposed criminal sanctions, without clarity on the administrative sanctions that should have been applied based on Government Regulation No. 2 of 2003. These findings reveal weak internal supervision within the Indonesian National Police, potential impunity, and declining public trust. In conclusion, narcotics abuse by Polri officers cannot be viewed solely as an individual violation, but rather as an institutional symptom that requires regulatory reform, strengthened supervision, and transparency. Further research is recommended to explore the role of external supervisory institutions in ensuring the accountability of law enforcement officials.
PENYELESAIAN SENGKETA MEREK “MARLIN” ANTARA ASTRA HONDA MOTOR (AHM) DAN TREK BICYCLE CORPORATION (STUDI KASUS PUTUSAN KASASI NO. 396 K/PDT.SUS/HKI/MEREK/2024) Tamaroh, Awik; Borman, Syahrul; Aribawa, Muhammad Yustino; Cornelis, Vieta Imelda
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 3 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i3.733

Abstract

Cross-border trademark disputes are becoming increasingly complex with the rise of trade globalisation and the harmonisation of international legal standards. One notable case is the ‘Marlin’ trademark dispute between Astra Honda Motor (AHM) and Trek Bicycle Corporation, which was decided by the Supreme Court in Case No. 396 K/Pdt.Sus/HKI/Merek/2024. This dispute reflects legal issues regarding trademark registration based on the first-to-file principle, which conflicts with the principle of actual use (use requirement). This research is important to evaluate the implementation of Law No. 20 of 2016 concerning Trademarks and Geographical Indications, as well as to analyse the ratio decidendi of the judges in deciding the case. The main questions raised are how the trademark law provisions were applied in this case and how the judges' considerations formed a precedent in trademark legal protection. The research method used was normative juridical with a case approach. Data were obtained through a literature study of laws and regulations, court decisions, doctrines, and related scientific literature. The analysis was conducted descriptively and analytically by linking the applicable legal norms with the legal facts from the court decisions. The results of the study show that the Commercial Court rejected Trek Bicycle Corporation's lawsuit on formal grounds, while the Supreme Court accepted the lawsuit based on Article 74 of Law No. 20 of 2016, which stipulates that trademarks that have not been used for three consecutive years can be revoked. This decision affirms the principle of actual use as a condition for legal protection of trademarks while strengthening the position of the aggrieved party. The conclusion of this study states that the ratio decidendi of the judges in the ‘Marlin’ case contributed significantly to the development of the doctrine of trademark protection in Indonesia. The implications not only strengthen legal certainty but also encourage healthy business competition and harmonisation with international legal standards. Further research is recommended to explore the effectiveness of trademark cancellation in the context of comparative law across various jurisdictions.
Konsep Escrow Account Peralihan Hak atas Tanah dalam PeraturanPerundang-Undangan: Jaminan Kepastian Hukum bagi Para Pihak Hamdani, Fathul; Damayanti, Sri Sukmana; Prawesthi, Wahyu; Aribawa, Muhammad Yustino; Paramitha, Vallencia Nandya
Jurnal Fundamental Justice Vol. 6 No. 2 (2025): September 2025
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/fundamental.v6i2.5423

Abstract

Perjanjian escrow digunakan untuk meningkatkan efektivitas, efisiensi, keamanan, dan kepercayaan dalam transaksi, khususnya jual beli hak atas tanah atau aset properti. Namun, ketiadaan pengaturan mengenai konsep escrow account dalam peraturan perundang-undangan yang berkaitan dengan peralihan hak atas tanah berpotensi menimbulkan permasalahan dan ketidakpastian hukum dalam praktik. Penelitian ini bertujuan untuk mengkaji penggunaan escrow account dalam peralihan jual beli hak atas tanah serta menganalisis konsep dan formulasi yang dapat diterapkan. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan, konseptual, kasus, dan perbandingan. Hasil penelitian menunjukkan bahwa di Indonesia mekanisme escrow account terkait dengan properti, termasuk jual beli rumah, baru diatur dalam Peraturan Bank Indonesia Nomor 20/8/PBI/2018, dan belum diatur secara spesifik dalam peraturan perundang-undangan mengenai peralihan hak atas tanah. Sementara itu, beberapa negara maju telah lebih dahulu menerapkan escrow account, seperti Inggris dan Amerika Serikat. Dalam hukum Amerika, kontrak escrow merupakan kewajiban tripartit antara deposan, agen escrow, dan penerima. Sedangkan di Inggris, escrow account dipahami sebagai suatu pengaturan hukum yang melibatkan pihak ketiga independen dan netral untuk memegang aset hingga terpenuhinya kewajiban transaksi. Dengan demikian, dalam konteks Indonesia, mekanisme escrow account dalam peralihan hak atas tanah perlu diatur secara jelas agar dapat menjamin kepastian hukum. Escrow account diharapkan mampu bertindak sebagai pihak ketiga yang menjembatani transaksi jual beli tanah, di mana dana pembayaran pembeli ditampung terlebih dahulu hingga seluruh persyaratan terpenuhi, seperti verifikasi dokumen kepemilikan dan proses balik nama sertifikat.