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Yuriska : Jurnal Ilmiah Hukum
Published by Universitas Widya Gama Mahakam Samarinda
ISSN : 20857616     EISSN : 25410962     DOI : https://doi.org/10.24903/yrs.v17i1.3124
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Yuriska : Jurnal Ilmiah Hukum which is published periodically to publish the results of research, development, study of thought or theoretical studies related to the field of law. With pISSN 2085-7616 and eISSN 2541-0962 publish twice a year in February and August.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 7 Documents
 1 
Search results for , issue "Vol. 11 No. 2 (2019): August" : 7 Documents clear
Peranan Badan Pendapatan Daerah Kabupaten Kutai Kartanefara Dalam Meningkatan Pendapatan Asli Daerah Bersumber Dari Pajak Sarang Burung Walet (Di Tinjau Dari Peraturan Daerah Kabupaten Kutai Kartanegara Nomor 2 Tahun 2011 Tentang Pajak Daerah) Hairuni, Megawati; Safitri, Wahyuni
Yuriska: Jurnal Ilmiah Hukum Vol. 11 No. 2 (2019): August
Publisher : Law Department, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/yrs.v11i2.516

Abstract

Kutai Kartanegara Regency as an autonomous region has regional development planning documents as an integral part of the provincial and national development planning systems. The greater role of Regional Original Revenue (PAD) means less regional dependence on central assistance. The purpose of this study was to determine the role of the Regional Revenue Agency of Kutai Kartanegara Regency in carrying out levies and carry out supervision of swallow nest owners in exercising their authority to pay taxes to increase local revenues and to determine the calculation of the swallow's nest tax rate which was set at 10% based on the Regulation Regency of Kutai Kartanegara Number 2 Year 2011 regarding Regional Tax. The method used in this study is normative with the main informant namely the Regional Revenue Agency of Kutai Kartanegara Regency. The results showed that the Regional Revenue Agency of Kutai Kartanegara Regency in carrying out levies and carrying out supervision of swallow bird nest owners in carrying out their authority to pay taxes to increase local revenue is still not optimal. Supervision should also be carried out in the implementation of levies, in order to evaluate the administration of levies. The calculation of the tax rate for swallow's nest which is set at 10% based on the Kutai Kartanegara Regency Local Regulation Number 2 of 2011 concerning Regional Taxes is good enough but in terms of implementation it must be carried out to the entrepreneur of swallow's nest.
Kajian Hukum Hak Atas Tanah Masyarakat Long Midang Yang Memiliki Tanah Melebihi Ketentuan Dalam Undang-Undang RI Nomor 56 No.56 PRP Tahun 1960 Tentang Penetapan Luas Tanah Pertanian Asprila, Steven Daustina; Rehas, Abdul Mukmin
Yuriska: Jurnal Ilmiah Hukum Vol. 11 No. 2 (2019): August
Publisher : Law Department, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/yrs.v11i2.518

Abstract

The land is a source of life for living creature, whether human, animal or plant. Humans live and live on the ground and these the land to source life by planting plants that produce food. Considering the importance of land because it can produce natural resources that are very beneficial for many people, the government needs to be related. Landis also one of the factors of production that are vital for human life and development in a nation. An increase in the volume of development within a country, eroding the importance of land for agriculture. Population growth requires a large area, resulting in reduced or reduced land supply. Then the government made law number 56 of PRP in 1960 concerning the stipulation of the area of agricultural land carried out by the long midrange community was hereditary. And at the time of the process of returning the rights to the community's land long midrange program, there was a problem that the long midrange community did not agree with the program because the long midrange community did not want a portion it the agricultural land was taken by the government. And in general, agricultural land controlled by the people in long midrange is used for agricultural land because the potential of natural resources here is quite abundant and even then that is used by the people in long midrange as agricultural lands, such as making rice field, plantations, fields, and still many more are use our exciting community. But the community does not know of the minimum and maximum limit or agricultural land they community.
Jaminan Kepastian Hukum Atas Pinjaman Modal Terhadap Kegiatan Usaha Rumah Tangga Berdasarkan Undang-Undang Republik Indonesia Nomor 10 Tahun 1998 Tentang Perubahan Atas Undang-Undang Nomor 7 Tahun 1992 Tentang Perbankan (STUDI DI PT. BANKALTIMTARA CABANG SAMARINDA) Aulia, Namira Meidina; Pasaribu, Parlindungan
Yuriska: Jurnal Ilmiah Hukum Vol. 11 No. 2 (2019): August
Publisher : Law Department, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/yrs.v11i2.519

Abstract

This study aims to find out the form of Legal Assurance Guarantee on Capital Lending of Household Business Activity in terms of Law Number 10 the year 1998 Concerning Amendment to Law Number 7 of 1992 Concerning Banking and Constraints in Capital Lending Process by Household Business Actor in Banking. This research is normative law research that comes from primary law material and secondary law material. The result of the research shows that the form of Assurance of Legal Certainty to the Capital Lending of Household Business Activity, namely Forms of Guarantee that is in Tangible Assurance Form, Intangible Assurance Form, Form of Guaranteed Movement, Form of Assurance of Permanent / Unmoving Equipment. And the form of legal certainty to the lending of the capital of household business activity that is in the written form contained in the Letter of Credit Agreement (SPPU). Then to the Constraints in Capital Loan Processing by Household Business Actors in Banking namely Incomplete and Valid Data, Procedure of business loan to bank is often time-consuming, the process is complicated and the conditions are not easily fulfilled, Business Considered Less Productive, Absence of Collateral / Additional Guarantees, Bad Business Legality, Bad Credit History. Therefore, it is suggested that in the future, the bank can further facilitate the debtor in applying for the household capital loan, although the bank applies the prudential principle by requiring the collateral to guarantee its legal certainty, the bank is also expected not based on the collateral aspect but also the bank consider other aspects.  
PERANAN KEJAKSAAN TINGGI DALAM PENCEGAHAN TINDAK PIDANA KORUPSI DI KALIMANTAN TIMUR Mukti, Hudali; Linanda, Ayu
Yuriska: Jurnal Ilmiah Hukum Vol. 11 No. 2 (2019): August
Publisher : Law Department, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/yrs.v11i2.520

Abstract

East Kalimantan cannot be detached from the spotlight of the prevention and eradication of criminal acts of corruption. This is because of the opportunity that exists in East Kalimantan is more wide open. The number of orientation field a more natural resources in East Kalimantan turns out to be a sweet target object for the perpetrators of the corruptor if no supervision and intensive prevention beforehand by the stakeholders concerned. This is where the role of the Prosecutor in East Kalimantan are challenged not only to uphold the law but also embodies the prevention of the occurrence of the crime of corruption that occurs in East Kalimantan. This research aims to find out and assess the efforts of the Prosecutor of East Kalimantan as well as obstacles faced in preventing criminal acts of corruption. In this study using a Purposive Sampling Technique. The technique of data collection is the observation, in-depth interviews and documentation. The data type is the type of primer and under with data analysis is qualitative. Results achieved in this study the existence of the description of the role of the Prosecutor in carrying out efforts in the prevention and eradication of corruption so that created a conducive society, secure, and comfortable away from the criminal acts of corruption.  
ANALISIS YURIDIS PENGAMBILALIHAN SAHAM PT PRIMA TOP BOGA OLEH PT NIPPON INDOSARI CORPINDO, TBK DARI PERPEKTIF UNDANG-UNDANG NOMOR 5 TAHUN 1999 (Studi Kasus Putusan Komisi Pengawas Persaingan Usaha Nomor: 07/KPPU-M/2018) suradiyanto, Suradiyanto; Pratiwie, Dinny Wirawan
Yuriska: Jurnal Ilmiah Hukum Vol. 11 No. 2 (2019): August
Publisher : Law Department, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/yrs.v11i2.521

Abstract

The purpose of this study is to review and analyze the legal consequences of acquisitions made on limited liability companies; and based on theconsiderations used by KPPU to determine that PT Nippon Indosari Corpindo, Tbk. Has violated Law Number 5 of 1999 .This research is normative legal research. Secondary data collection in library research is done by studying documents. The data analysis method used in this study is descriptive and analyzed qualitatively.The results of this study are: (1) Acquisition or Acquisition of Limited Liability Companies can also provide legal consequences affecting the Limited Liability Company. The legal consequences referred to in the Limited Liability Company are the legal consequences both institutionally, namely shareholders, employees, and third parties, as well as the legal consequences of certain parties, especially to third parties or creditors from the acquired limited liability company. In practice that has happened so far, the status of creditors' receivables in a limited liability company that has been acquired is the responsibility of the new Shareholders ; and (2) In the reading of the decision it was also explained that the reported party had acquired / taken over shares of PT Prima Top Boga on January 24, 2018, amounting to 32,051 shares (issuance of new shares) taken over by adding capital worth Rp31,499,722,800 , 00 (thirty one billion four hundred ninety nine million seven hundred twenty thousand eight hundred rupiahs) by Pt Nippon Indosari Corpindo, Tbk. After a long process, through the Merger Directorate, it was conveyed that based on the calculation of calendar days, notices of the takeover of shares of the PT Prima Top Boga company should be notified to the Commission no later than March 23, 2018. However, the reported report took place on March 29, 2018. In accordance with PP No. 57 of 2010 that the reported party is obliged to notify the Commission of the acquisition of shares no later than 30 (thirty) working calendar days from the date the juridically effective Business Entity, Business Entity Consolidation or Takeover of Company Shares are effective.  
Peranan Advokat Dalam Pembelaan Hukum terhadap Terdakwa Korupsi di Pengadilan Tindak Pidana Korupsi pada Pengadilan Negeri Samarinda (Tinjauan Etika Profesi Hukum) Jaidun, Jaidun
Yuriska: Jurnal Ilmiah Hukum Vol. 11 No. 2 (2019): August
Publisher : Law Department, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/yrs.v11i2.522

Abstract

Smart and faithful people will never argue, that the State of the Republic of Indonesia is falling apart, debts mounting, to the point of reaching Rp. 4,000 (Four Thousand) Trillion is due to the crime of corruption that has taken root, curbed, thrived as if allowed to happen continuously. While law enforcement in this country does not provide a judicial verdict that has a deterrent effect for corruptors. It is difficult to understand in general, whether the legal verdict for corruption perpetrators by the Panel of Judges who hear and decide the case of corruption is influenced by the interference of fellow law enforcers ..., in this case, Advocates and Public Prosecutors (Prosecutors). Decisions of Corruption Courts often cause disparity in decisions, resulting in speculation from the public and assessing such decisions as being disproportionate and giving rise to public assumptions of a conspiracy between law enforcers, namely with several categories of interests, including: (1) The interests of the Prosecutor and Judges are in the interest of getting bribes (2) Advocates as law enforcers who accompany the defendant in defence of the interests of the accused by dirty and disgusting bribes. The role of advocates is very important in creating and maintaining a clean, authoritative and civilized justice system for the realization of the legal authority in this country.Thus, legal advocates must have faith and devotion to God strong and sturdy table and must dare to appear clean and first cleanse themselves from dirty thoughts in the midst of carrying out the legal profession, so that the noble profession is not polluted into contempt resulting from violation of legal norms and professional code of ethics by advocates. Based on the outputs achieved in this research program, namely the willingness and bottomlessness of the Advocates in defending the interests of the defendant must comply with the provisions of the applicable laws and regulations and uphold the Code of Ethics Procession.The analysis of this paper shows that lawyers have made a legal defence of corruption defendants in a professional manner in accordance with applicable legal provisions and upholds the code of ethics of the legal profession, even though there is also information about an advocate who is trying to bribe one of the Corruption Crimes judges in a case. which is being handled by the Advocate concerned. The description of the results of this survey is expected to be used as input and advice that can help realize the Court's decision which has a deterrent effect on corruptors and potential corruptors in the future.  
Tanggung Jawab Hukum Terhadap Hilangnya Nyawa Orang Di Lubang Tambang Batu Bara Ditinjau Dari Perspektif Hukum Pidana (Studi Kasus PT. Cahaya Energi Mandiri (CEM), kelurahan Sambutan Kecamatan Samarinda Ilir) Rustiana, Rustiana
Yuriska: Jurnal Ilmiah Hukum Vol. 11 No. 2 (2019): August
Publisher : Law Department, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/yrs.v11i2.523

Abstract

The use of natural resources in coal mining has many positive and negative impacts. The positive impact is increasing economic and social development both for the community in terms of employment and the government of the Province of East Kalimantan and the Regency of the City of the Producer in terms of Regional Original Revenue (ROR). Negative impacts include the destruction of forests in the area around the mine, contamination of the sea, disease outbreaks for people who live in the area around the mine, even the real negative impact on mining that makes the loss of one's life due to ex-mining holes, legally the case of responsibility for loss of life the person in the coal mine pit is not one person responsible, but there are some responsible parties.The object of research is PT. Cahaya Energi Mandiri, and the Government and the police related to the loss of life of people in mining pits or Mining Business License (IUP) of PT. Cahaya Energi Mandiri. So the purpose of this first thesis is to know and analyze the Legal Responsibility to the Loss of People Life at the Coal Mine Hole Judging from the Perspective of Criminal Law, the second to know and analyze the elements of criminal acts associated with the field of coal mining.The research method used is the normative-empirical legal research method that is merging between the approach of normative law with the addition of various empirical element.From the results of the research can be seen that the loss of life of the pit hole people have met the elements in the provisions of criminal law, because the loss of the lives of people perforated mine has met the elements in Article 359 KUHP and article 112 of Law Number 32 the Year 2009 on Protection and Environmental Management. While the criminal law responsibility can be imposed on the holders of IUP and the Government as the party responsible for environmental monitoring by punishment in the form of imprisonment or restitution or compensation for the victim or his family by the perpetrator.  

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