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Audito Comparative Law Journal (ACLJ)
Published by Universitas Muhammadiyah Malang
ISSN : 27231968     EISSN : 27232476     DOI : https://doi.org/10.22219/aclj.v3i1.19873
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Audito Comparative Law Journal is a refereed scholarly journal with a genuinely global reach, publishing theoretical, doctrinal, socio-legal, and empirical contributions, managed by the Master of Law, DPPS, University of Muhammadiyah Malang, Indonesia. This journal is a pioneering open-access forum in publishing works that promote up-to-date legal scholarships in the South East Asia countries, specializing in comparative law
Arjuna Subject : Ilmu Sosial - Hukum
Articles 80 Documents
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Prospective Regulation of Private Sector Legal Compliance Audits Through the Draft National Legal Guidance Law as A Manifestation of Good Corporate Governance Kusworo, Daffa Ladro
Audito Comparative Law Journal (ACLJ) Vol. 5 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v5i3.34641

Abstract

Various private-sector legal issues show how the quality of legal compliance is lacking. Legal and business entities have not considered decision-making in business transactions or other actions that risk-reducing investor interest. The massiveness of legal audit problems is an urgency to identify legal deviations from the start to measure legal compliance to avoid criminal, civil, and administrative sanctions. However, reviewing the current implementation of legal audits is limited to asset valuation and financial statements, and even then, it does not require private institutions to carry out audits periodically, so they are carried out by certain companies only. This research uses a normative method that refers to laws and regulations accompanied by literature studies in the form of books, journals, and other literature to find prescriptive ideal ideas. The results show that the implications of legal compliance audits stem from a legal vacuum over the audit mechanism, standardization of honorarium, and legality of legal auditors. The National Law Development Agency (BPHN) must collaborate to formulate a private sector legal compliance audit in the Draft Law on National Law Development to realize Good Corporate Governance (GCG). The author recommends an ideal legal compliance audit model like the Government Accountability Office (GAO) in the United States.
Placement of Suspects or Accused of Deviant Sexual Orientation in Indonesia Lestari, Saskia Dinda
Audito Comparative Law Journal (ACLJ) Vol. 6 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v6i1.33777

Abstract

Based on Government Regulation Number 27 of 1983 concerning the Implementation of the Code of Criminal Procedure Article 19 Paragraph (2), Regulation of the Minister of Justice Number: M.04-UM.01.06 of 1983 concerning Procedures for Placement, Treatment of Prisoners and Procedures for State Detention Centers Article 1 Paragraph (2), Government Regulation Number 58 of 1999 concerning Terms and Procedures for the Implementation of Authorities, Duties, and Responsibilities for the Care of Prisoners Article 7 states that the placement of prisoners is classified as one of them is based on sex. Ayluna Putri better known as Lucinta Luna was secured by officers of the West Jakarta Police Drug Investigation Unit, The police decided to place Lucinta Luna in a women's prison because the court decree granted Lucinta Luna's sex change request and for security and tranquillity reasons, including preventing Lucinta Luna from being bullied according to this, this study aims to determine the arrangement for the placement of suspects or defendants of orientation deviations sexual. The type of research used is the normative legal research method. This study found that the regulations regarding the classification of detention areas separated by sex this regulation does not adequately respond to current social developments, because sexual orientation deviation is not solely based on sex, but there are social factors behind it so the government needs to make government regulations related to the detention of criminal offenders who experience abnormalities or deflections of sexual orientation.
Legal Protection for Workers from Direct Termination of Employment by Employers: Legal Vagueness and Its Strengthening Firjatullah, Muhamad Sulthan; Wasis, Wasis; Hidayah, Nur Putri
Audito Comparative Law Journal (ACLJ) Vol. 6 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v6i1.35572

Abstract

This research aims to find out how to analyze legal protection for workers against direct termination of employment by employers. The research method used in this research was the normative juridical research method, which used a statutory approach and conceptual approach in assessing legal protection for workers against direct termination of employment by employers. The results of this study conclude that the provisions of Article 52 Paragraphs (2) and (3) of Government Regulation No. 35 Year 2021 do not provide preventive legal protection for workers because they do not provide an opportunity for workers to give their opinions before layoffs are carried out and the provisions of Article 52 Paragraphs (2) and (3) do not prevent layoffs. Article 52 Paragraphs (2) and (3) of Government Regulation No. 35 Year 2021 conflict with Article 52. 35 Year 2021 conflict with Article 28D Paragraph (1) of the 1945 Constitution of the Republic of Indonesia, contradicts the consideration letters c and d of the Manpower Law, contradicts Article 4 letters c and d of the Manpower Law, and contradicts the general explanation of the Manpower Law, the actions categorized as urgent violations in the article are criminal acts, but the article does not regulate the requirement that this urgent violation be proven first through a court decision with permanent legal force so that it has also violated the principle of presumption of innocence.
Is Majelis Ulama Indonesia Same with Darul Ifta Egypt? A Comparative Studies Abdullah, Umar; Al-Fatih, Sholahuddin
Audito Comparative Law Journal (ACLJ) Vol. 6 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v6i1.38143

Abstract

This article aimed to discuss the similarities and differences between Majelis Ulama Indonesia (MUI) and Darul Ifta in Egypt (or Darul Ifta Mesir/DIM), especially from a legal perspective. Both institutions were Islamic organization, a place that Ulama from different perspective or mazhab (legal thought) take a part in issuing fatwa for their country. This article employs the normative juridical method with comparative studies. As a result, MUI cannot be converted into Darul Ifta. MUI with Darul Ifta has reached an advanced stage. The number of experts serving on the MUI fatwa committee is similarly limited. For example, until today, the MUI has only issued hundreds of fatwas, although Darul Ifta receives over 3500 - 4000 incoming fatwas per day. Mustafti or correspondents requesting Darul Ifta fatwas are not confined to local locals but also include outsiders. Members of the Fatwa Commission are indirectly, personally, and scientifically accountable for providing one-by-one responses to the fatwa requested by the correspondent after consulting Islamic legal sources and researching the social context in which the fatwa takes place.
Reconceptualizing The Dispute Resolution Model for Village Head Elections Towards Independent and Fair Elections Zainudin, Arif; Safa’at, Muchamad Ali; Anshari, Tunggul; Susmayanti, Riana
Audito Comparative Law Journal (ACLJ) Vol. 6 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v6i1.38378

Abstract

This study aims to reconceptualize the dispute resolution model for Pilkades, which has traditionally been handled by regents/mayors (Bupati/Walikota), a mechanism criticized for being prone to political interference and lacking principles of justice and independence. The election of village heads (Pilkades) represents a form of local democracy, reflecting community participation in village governance. However, its implementation is often marred by disputes over election results, leading to social tensions and conflicts. Using normative and empirical legal approaches, this research analyzes the weaknesses in the existing dispute resolution procedures and proposes an alternative model that is fairer and more transparent. The findings reveal that entrusting dispute resolution authority to regents/mayors poses significant challenges, such as political bias, unclear legal mechanisms, and insufficient community involvement. Therefore, an independent and neutral institution is required to handle Pilkades disputes by emphasizing the principles of justice and transparency. This study recommends the establishment of a special body through regional regulations to manage dispute resolution independently, involving community elements and utilizing digital technology to enhance process transparency. By reconstructing the Pilkades dispute resolution model based on the principles of justice, transparency, and independence, this approach is expected to strengthen village democracy and prevent prolonged conflicts.
Do Prosecutors Have The Authority To Realize The Restorative Justice? An Indonesian Case Sasongko, Andy; Abdul Madjid; Yuliati; Fachrizal Afandi
Audito Comparative Law Journal (ACLJ) Vol. 6 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v6i1.38457

Abstract

This article explores the role of a prosecutor in realizing restorative justice in Indonesia. This research employs a socio-legal method, focusing on how legal certainty, legal order, justice, and truth can be achieved by upholding human values,  religious norms, politeness, and decency. The Attorney General of the Republic of Indonesia has established, among others, the prosecutorial function and authority to promote restorative justice in terminating prosecutions in Indonesia based on Prosecutor's Regulation of Indonesia (PERJA RI) Number 15 of 2020 concerning Termination of Prosecutions Based on Restorative Justice. With the amendment of PERJA RI, it is hoped that the public prosecutor in handling criminal cases will act more humanely and conscientiously, prioritizing restorative justice, which aims at restoration to protect the lives of victims and people who commit criminal acts on the grounds of humanity and justice in society instead of focusing on retaliation against perpetrators. As the state institution responsible for prosecutions, the prosecutor's office strives to uphold legal certainty, truth, and justice in line with legal principles while respecting humanity, morality, decency, and religious values.
Should the Indonesia's Audit Board (BPK RI) Supervise the General Election Campaign Funds? Dirgantara, Arsih Ardivya Putra; Al-Fatih, Sholahuddin
Audito Comparative Law Journal (ACLJ) Vol. 7 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v7i1.42268

Abstract

This manuscript examines the phenomenon of money politics in the General Election (Pemilu) contestation in Indonesia. Money politics is not only a technical problem in elections but has become a clinical pathology as a form of co-optation of people's sovereignty by capital owners and political elites. Thus, money politics negates the meaning of elections as a means of democracy instead turning it into an arena for the circulation of power by a handful of groups without substantial ideas and programs. Seeing this phenomenon, this manuscript uses a socio-legal research method to coherently see between the Law normatively and the sociological facts of the occurrence of money politics in society. With a comparative causal approach and a normative approach, the manuscript is expected to provide a comprehensive explanation and specific findings to recommend regulatory updates and real impacts on the academic world, especially law and society. A brief conclusion in the manuscript shows that money politics is one of the structural problems in society and the lack of effectiveness in regulations, especially legal rules on elections, proves that gradual changes in election regulations are needed from the previous one involving 3 (three) institutions; The KPU, Bawaslu, and DKPP as well as the independent KAP institution for audit work of a compliance nature in regional elections, have led to the involvement of the BPK RI as an examination institution to expand its authority to audit work of an investigative and evaluative nature.
The Legal Politics Behind Amendments to The SOE Law and The Institutional Reconstruction of SOEs After Danantara Meilani, Retno; Infantri, Vina Hardyana
Audito Comparative Law Journal (ACLJ) Vol. 7 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v7i1.43328

Abstract

This study analyzes the legal-political dynamics underlying the amendments to the State-Owned Enterprises (SOE) Law through Law No. 1 of 2025 and Law No. 16 of 2025, as well as their implications for SOE restructuring. This regulatory transformation is not merely an update of norms or a change in nomenclature but reflects the state’s strategic choices in shaping the role, policy direction, and relationship between public power, market mechanisms, and the public interest. The study’s findings indicate that the concentration of authority within Danantara enhances operational efficiency and investment coordination, yet also poses serious risks to democratic accountability, transparency, and checks-and-balances mechanisms. The relatively closed institutional design and reduced legislative oversight open the door to the potential for elite capture, moral hazard, and the marginalization of public control. This shift marks a redefinition of the constitutional role of SOEs, which were originally state instruments to control vital production sectors but are now adapting to corporate investment logic and strategies. This study makes an important contribution to understanding the implications of the formation of a superholding company on SOE governance, including the distribution of authority, the effectiveness of oversight, and the sustainability of the constitutional mandate. Thus, this study is not only academically relevant but also strategically important in ensuring that the transformation of SOEs remains within the framework of the law, democracy, and the public interest.
The Characteristics of Business Competition Procedural Law in Indonesia: An Analysis Wicaksono, Arif; Budiono, Arief; Kamaruddin, Saslina; Saufi, Nadia Nabila Mohd; Faisal, Faisal
Audito Comparative Law Journal (ACLJ) Vol. 7 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v7i1.43994

Abstract

Business competition is an important element in the modern market economic system in Indonesia, functioning to achieve efficiency and innovation, as well as increase social welfare. However, the competition dynamics do not always operate in an ideal manner. Various market distortions, such as monopolies, cartels, tender control, and the abuse of dominant positions, still often happen, hindering the creation of an efficient market. The problem formulations of this paper are: (1) What are the basic characteristics of the business competition legal procedures? (2) How are they implemented? This research strives to answer basic questions on the characteristics and implementation of business competition legal procedures as applied by the Business Competition Supervisory Commission. This research utilized the normative-juridical research method with a focus on the study of positive legal norms, especially those which are applied by the Business Competition Supervisory Commission. The procedural law carried out by this commission has its own unique characteristics, which are sui generis, meaning that they do not fully follow the patterns of criminal and civil legal procedures. The Business Competition Supervisory Commission combines the legal and economic approaches to assess an action as a violation of business competition principles. Thus, the evidencing process not only focuses on the formal law aspect but also considers market dynamics, industrial structure, and economic impacts towards business actors and consumers. The application of the procedural law by the Business Competition Supervisory Commission shows a systematic process, starting from the investigation, initial examination, and up to the further examination processes. This process is rather effective in disclosing violation patterns, such as cartels, tender control, and the abuse of dominant positions. The Business Competition Supervisory Commission’s decisions in various cases shows this commission’s capability to comprehensively assess anti-competition behavior through profound economic analysis.
Foreign Direct Investment Policy as an Accelerator in The Capital City of Nusantara: Comparative Study of Latin American and Caribbean Arifiah, Saima; Kusworo, Daffa Ladro
Audito Comparative Law Journal (ACLJ) Vol. 7 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The parameters for legal certainty regarding foreign direct investment are the primary topic of this research, which will be discussed further in this article. What differentiates this research from previous studies is how to identify critical gaps regarding the lack of clear parameters for measuring legal certainty in various national projects involving foreign investors. Therefore, this research formulates the main question: how to ensure legal certainty regarding suspected foreign direct investment in the new capital city (IKN) so that systematic measurement and evaluation can be conducted. In this case, the research uses a normative juridical method, accompanied by a comparative study, examining how norms related to foreign direct investment in Indonesia compare with international regulatory standards, examining indicators such as transparency, regulatory stability, and the mechanisms used to resolve institutional disputes. The comparative analysis is drawn from countries that have successfully implemented FDI policies, particularly for large-scale infrastructure development. The results of the study show that although formally Indonesia has ratified a policy that aims to provide legal certainty, there are discrepancies in its implementation due to obstacles related to the threat of the recent economic recession, as well as the continued number of customary land disputes which have given rise to doubts about foreign investment in providing direct capital.

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