Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
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This Author published in this journals
All Journal Journal Evidence Of Law Journal of Legal and Cultural Analytics (JLCA) International Journal of Contemporary Sciences (IJCS)
Situmorang, Risma
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Education Law, Crime, Criminology & Criminal Justice

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Regaining Cross-Border Authority: The Role of Law and Institutional Challenges for Curators in Cross-Border Insolvency Indrawan, Riesky; Situmorang, Risma; Darodjat, Tubagus Achmad
Journal Evidence Of Law Vol. 4 No. 2 (2025): Journal Evidence Of Law (Agustus)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i2.1598

Abstract

The increasing integration of the global economy has led to a surge in cross-border insolvency cases, placing insolvency administrators as key actors in the management and liquidation of assets across jurisdictions. This article critically examines the legal role of insolvency administrators in cross-border insolvency cases and identifies normative and structural challenges that hinder the effectiveness of their duties. Using a normative legal method and a comparative approach, this study analyzes the weak legal recognition of foreign insolvency administrators, the failure of intergovernmental coordination, and the limitations in asset tracing due to data access restrictions between jurisdictions. Findings reveal that the absence of a harmonized legal framework and the lack of formal transnational cooperation protocols significantly hinder the legitimacy and efficiency of the role of bankruptcy trustees in a global context. This study also highlights regulatory gaps in Indonesian bankruptcy law that have not yet accommodated mechanisms for cross-border recognition and cooperation. Using the lens of doctrinal legal theory and transnational legal theory, this article proposes institutional reforms through the adoption of the UNCITRAL Model Law and the development of cooperation protocols among insolvency administrators as solutions toward a more responsive and equitable global insolvency governance system. This article contributes both theoretically and practically to the development of an inclusive and interoperable insolvency system within the global legal order.
Legal Protection for Debtors in Collecting Non-Performing Loans Related to Unlawful Acts Committed by Creditors Through Installation of Banner Outside the Object of Collateral Aryanti, Firly; Lontoh, Rielly; Situmorang, Risma
Journal of Legal and Cultural Analytics Vol. 4 No. 3 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jlca.v4i3.15353

Abstract

This study examines the unlawful practice of creditors placing banners outside collateral objects to collect non-performing loans, which potentially harms debtors materially and immaterially and violates consumer protection principles. Using a normative legal research method with statutory, case, analytical, and conceptual approaches, the study analyzes primary, secondary, and tertiary legal sources through grammatical, systematic, and constructive interpretation. Findings indicate that such banner placements constitute unlawful acts under POJK No. 22 of 2023 and can be subject to civil litigation by affected debtors. The study concludes that legal protection must be enforced through OJK supervision and sanctions, while financial institutions should adopt lawful, fair, and non-detrimental debt collection procedures.
The Role of Law in Taxation Policy as an Economic Control Tool: A Case Study of Tax Amnesty in Indonesia Vanco, Moses; Situmorang, Risma; Salee, Atchara
International Journal of Contemporary Sciences (IJCS) Vol. 1 No. 12 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijcs.v1i12.12045

Abstract

This study examines the role of law in Indonesia's tax amnesty policy as a means of economic control. Using normative legal research, the study analyzes secondary data from primary, secondary, and tertiary legal sources. The findings reveal that Indonesia's low tax ratio and widespread taxpayer non-compliance, including forgery, underreporting, and asset concealment, remain significant challenges for tax policy. These challenges stem from both suboptimal tax collection mechanisms and taxpayer resistance. Despite the controversy surrounding tax amnesty, the law plays a strategic role in providing legal certainty, encouraging honest reporting, and increasing state revenue, which is essential for national development.
Co-Authors Aryanti, Firly Darodjat, Tubagus Achmad Indrawan, Riesky Lontoh, Rielly Salee, Atchara Vanco, Moses