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All Journal AHKAM : Jurnal Hukum Islam dan Humaniora Al-Zayn: Jurnal Ilmu Sosial & Hukum
Naue, Atiek Pratiwi Putri
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Peran Pengawasan Internal dalam Menemukan dan Mencegah Kerugian Keuangan Negara Perspektif Penemuan Hukum di Indonesia dan Negara ASEAN Naue, Atiek Pratiwi Putri; Afandono Cahyo Putranto; Irwan Triadi
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 3 No 6 (2025): 2025
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v3i6.2666

Abstract

Persistensi temuan kerugian keuangan negara di Indonesia mengindikasikan kegagalan fungsi preventif pengawasan internal (APIP) yang masih terjebak pada paradigma audit kepatuhan (compliance-based). Penelitian ini mengkaji kesenjangan tersebut (research gap) dengan hipotesis bahwa APIP belum mengadopsi paradigma penemuan hukum (rechtsvinding) untuk menilai ketepatgunaan (doelmatigheid) di luar legalitas prosedural. Penelitian ini menggunakan metode yuridis-normatif dengan pendekatan perundang-undangan, konseptual, dan komparatif (terhadap Malaysia dan Filipina), yang dianalisis secara kualitatif. Hasil analisis menunjukkan bahwa UU No. 30 Tahun 2014 secara yuridis telah menyediakan instrumen "diskresi" sebagai landasan bagi APIP untuk melakukan penemuan hukum, namun praktik di Indonesia masih kaku seperti Malaysia yang fokus pada kepatuhan finansial. Studi ini menemukan bahwa model Filipina, yang secara eksplisit mengadopsi Risk-Based Internal Audit (RBIA) dan menuntut "penilaian efektivitas", merupakan implementasi ideal dari pengawasan berbasis penemuan hukum yang seharusnya diadopsi Indonesia.
Inkonstitusional Bersyarat dan Problem Kepastian Hukum dalam Pengujian Peraturan Perundang-Undangan Naue, Atiek Pratiwi Putri; Ariapramuda, Cassis Merinthia; Setiadi, Wicipto; Kaharuddin, Kaharuddin
AHKAM Vol 5 No 1 (2026): MARET
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i1.9286

Abstract

The existence of Indonesia as a state based on law (rechtsstaat) places the Constitutional Court in a central position in guaranteeing constitutional supremacy and protecting citizens’ rights through a judicial review mechanism that is final and binding. However, the application of the conditionally unconstitutional decision model in the formal review of the Job Creation Law has given rise to debate regarding the stability of the national legal system because, on the one hand, it seeks to uphold democratic procedures, but on the other hand, it has the potential to create legal uncertainty with systemic impacts on society. This study aims to analyze the problems in the application of conditionally unconstitutional decisions in the formal review of laws and to formulate solution-oriented measures to strengthen legal certainty. This study employed a normative legal research method with statutory and conceptual approaches, which were analyzed descriptively-prescriptively based on various secondary legal materials. The results show that the practice of conditional unconstitutionality has transformed the role of the Constitutional Court from a negative legislator into a positive legislator that actively forms new norms. However, this practice has also created executorial obstacles and juridical ambiguity due to the absence of clear indicators and limitations in organic regulations. Thus, this study emphasizes the importance of redefining decision indicators that include deadlines for annulment, proportional room for institutional compromise, and original authority in reformulating execution in order to realize legal objectives that harmonize justice, expediency, and legal certainty for justice seekers in Indonesia.
Pemisahan Yurisdiksi Pengadilan Pajak Pasca Putusan MK No. 26/PUU-XXI/2023 Ariapramuda, Cassis Merinthia; Naue, Atiek Pratiwi Putri; Triadi, Irwan; Wijaya, Mas Pungky Hendra
AHKAM Vol 5 No 1 (2026): MARET
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i1.9287

Abstract

Taxes play a vital role as the backbone of fiscal sovereignty that ensures the sustainability of national development. However, the institutional position of the Tax Court under the executive branch has long created ambiguity and doubts regarding judicial independence for justice seekers. This study aims to analyze the institutional problems of the Tax Court and the implications of Constitutional Court Decision Number 26/PUU-XXI/2023 for strengthening the independence of the tax judiciary in Indonesia. This study employed a normative legal research method with statutory and conceptual approaches, which were analyzed descriptively-analytically based on secondary legal materials. The results showed that the Constitutional Court’s decision has ended the unconstitutionality of the dual supervisory system by placing the Tax Court entirely under the Supreme Court. This transformation changes the institutional paradigm from an executive regime to a purely judicial regime in order to reduce the potential for conflicts of interest and bureaucratic bias in the trial process. This study emphasizes that the implementation of a one-roof system is an important model for realizing legal certainty, strengthening judicial independence, and increasing trust in Indonesia’s taxation system. In addition, strengthening the dignity of the tax judiciary needs to be followed by the effectiveness of decision enforcement so that tax justice does not stop at the pronouncement of the ruling, but also provides a tangible impact for taxpayers.
Perbandingan Yuridis Tanggung Jawab Negara dalam Pemenuhan Hak atas Pangan: Studi Komparatif Program Makan Bergizi Gratis di Indonesia dan Mid-Day Meal Scheme di India Naue, Atiek Pratiwi Putri; Raihani, Siti Rifqa; Marsal, Irsyaf
AHKAM Vol 5 No 2 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i2.9435

Abstract

The development of human resource quality through the Program Makan Bergizi Gratis (MBG) constitutes a manifestation of the constitutional responsibility of the welfare state in guaranteeing the fulfillment of the right to food for future generations. However, the implementation of this policy in Indonesia still faces fundamental challenges in the form of a weak juridical foundation that still rests at the level of Peraturan Presiden and a high fiscal burden that places centralized pressure on the State Revenue and Expenditure Budget. This study aims to analyze the weaknesses in the legal basis and fiscal governance of the MBG program in Indonesia through a comparison with the school nutrition system in India. This study used a normative juridical method with statutory, conceptual, and functional comparative approaches, with India’s school nutrition system serving as the main point of comparison. The results showed that India’s success in managing the Mid-Day Meal Scheme is supported by a strong legal framework through the National Food Security Act (NFSA) 2013 as well as the implementation of a proportional cost-sharing scheme between the central government and state governments. Based on these findings, this study offers the “Desentralisasi Asimetris Kesejahteraan” model as a reconstruction of the system in Indonesia through budgetary collaboration between the central and regional governments, which requires revision of the Undang-Undang Pemerintahan Daerah to designate nutrition affairs as a mandatory basic service function. The conclusion of this study emphasizes that strengthening the legal foundation and decentralizing financing are important prerequisites for ensuring the sustainability of the MBG program in a holistic and accountable manner, while also providing a conceptual contribution to the development of food and welfare policy in Indonesia.
Harmonisasi Kerangka Pengaturan Pajak Karbon di Indonesia dengan Carbon Border Adjustment Mechanism Uni Eropa: Studi Komparatif untuk Menghadapi Hambatan Perdagangan Naue, Atiek Pratiwi Putri
AHKAM Vol 5 No 2 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i2.9436

Abstract

The urgency of implementing a carbon tax in Indonesia has reached a crucial point amid increasing global environmental degradation and international demands for industrial decarbonization. In this context, the carbon tax is viewed not only as a new source of state revenue, but also as a manifestation of the state’s responsibility to protect the right to a good and healthy environment as mandated by the constitution. This study aims to analyze legal uncertainty in the regulation of the carbon tax in Indonesia and to formulate a more ideal regulatory model through a comparison with the European Union’s Carbon Border Adjustment Mechanism (CBAM) framework. This study used a normative juridical method with a statutory approach through an examination of the UU HPP and UU HKPD, a conceptual approach grounded in the doctrine of the welfare rule of law and the theory of trias politica, and a functional comparative approach to the European Union CBAM regulation. The results showed that Article 13 of Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan still leaves a gap of legal uncertainty due to the absence of rigid technical regulations as well as the existence of a policy contradiction between the ease of doing business under the UU Cipta Kerja regime and the demands for environmental protection, which should be mandatory for carbon-based industries. The research findings emphasize that Indonesia requires a policy reorientation through cross-sectoral regulatory harmonization to internalize the cost of carbon externalities into the production price structure fairly through a dynamic and competitive tariff model. This study concludes that strengthening a nationally integrated digital Monitoring, Reporting, and Verification (MRV) system and adapting a domestic carbon border adjustment mechanism are strategic steps to improve the effectiveness of the carbon tax. The contribution of this study lies in its conceptual offering regarding the strengthening of fiscal instruments and juridical protection for national industries in facing increasingly stringent global green standards, while at the same time reinforcing the direction of Indonesia’s environmental and trade policy.
Co-Authors Afandono Cahyo Putranto Ariapramuda, Cassis Merinthia Irsyaf Marsal Irwan Triadi Kaharuddin Raihani, Siti Rifqa Triadi, Irwan Wijaya, Mas Pungky Hendra