Publication Search

This study aims to analyze the considerations of the judge in the decision of the Kupang District Court No. 81/Pid.Sus-TPK/2022/PN Kpg and the legal implications of the application of Article 3 of the Corruption Eradication Law. This research uses a normative legal method with a statutory and conceptual approach. The results show that the application of Article 3 of the Corruption Eradication Law in this case is incorrect, as the defendant is not a public official and does not have authority over the management of state finances or assets. It was also found that there was a misapplication of the law (error in juris), an error in determining the subject of the law (error in persona), and an inaccuracy in the object of the case (error in objecto). This study concludes that the case is more appropriately classified as an administrative error by state apparatus rather than a corruption crime. Academically, this research reinforces the distinction between administrative law and criminal law regarding corruption. Socially, this research emphasizes the importance of legal certainty protection and the prevention of criminalization of civil society. This study provides an important contribution to the development of legal theory, as well as the protection of individual rights in the context of criminal law.

The rapid advancement of digital technology has significantly transformed the economic landscape, particularly in payment systems that are shifting from conventional cash transactions to the use of Electronic Money (E-Money). E-Money has become increasingly popular due to the convenience it offers, allowing users to conduct transactions anytime and anywhere without the need to carry physical cash. As this payment innovation continues to expand, it is essential to examine whether its mechanisms comply with Islamic principles, given that the use of E-Money is closely related to the values of muamalah in Islam. This study aims to identify the underlying contractual structure (akad) governing Mandiri E-Money transactions and to assess its conformity with sharia principles. It further analyzes the potential presence of gharar, riba, or maisir within the top-up and transaction processes, as well as the sharia mitigation mechanisms that may be applied. The research employs a normative approach based on classical and contemporary Islamic legal theory, supported by observational analysis of Mandiri E-Money practices. Data were analyzed qualitatively using a descriptive method and maqashid al-shariah reasoning. The findings indicate that the use of Mandiri E-Money does not involve elements of riba, gharar, or maisir, and therefore does not deviate from sharia principles. These potential risks were examined through fiqh legal maxims and DSN-MUI fatwas to ensure comprehensive sharia compliance.

The purpose of this study is to find out how the implementation of accountability and transparency in the management of the Village Budget (APBDesa) in Sintuwulemba Village, Poso Regency, Central Sulawesi Province, is carried out. The researcher used a qualitative approach with in-depth interviews as the research method. Data were obtained by conducting interviews with three key informants consisting of the village secretary, the village treasurer, and the Village Consultative Body. The research findings indicate that the Sintuwulemba village government has applied the principle of accountability in the management of village funds. This is evident from the planning, implementation, administration, and accountability processes that are open, involving the community in every process. In terms of transparency, the Sintuwulemba village government has applied the principle of transparency where every village development policy and the use of village finances always go through the village deliberation stage. These two principals have made Sintuwulemba Village one of the successful villages in implementing village development and good village fund management in Poso Regency. These steps are also those that need to be emulated by other villages in Poso Regency and its surroundings.

The third amendment to Law Number 1 of 2025 on State-Owned Enterprises has presented several juridical issues that need to be studied in depth, one of which is related to the establishment of the Daya Anagata Nusantara Investment Management Agency (Danantara). One of the main issues is the lack of public participation in drafting regulations, both at the planning stage and the formulation of legal norms. In addition, the existence of Danantara, which adopts the Sovereign Wealth Fund (SWF) model, raises the potential for overlap with a similar institution, the Indonesia Investment Authority (INA), which was established earlier. Provisions regarding the filling of organ positions, exceptions to the definition of state finances and losses, and weak external oversight mechanisms further strengthen concerns about irregularities in governance. These conditions are potentially at odds with the general principles of good governance (AAUPB), the Law on Government Administration, the Law on State Ministries, and the Law on the Eradication of Corruption. Therefore, it is necessary to analyze the establishment of the Daya Anagata Nusantara Investment Management Agency (Danantara), focusing on the legal basis for its establishment and its compatibility with the principles of constitutional law and government administration in Indonesia.

The management of regional finances aims to realize good governance that includes efficiency and transparency in meeting public needs. Efficiency and transparency in the decentralization of financial management policy by the Financial and Asset Management Agency (BKAD) of Kupang City are key factors in ensuring proper regional financial management. This study uses an empirical research method. After data collection, the researcher categorized the data based on the sources and analyzed them. The results of this study indicate that Efficiency has not been fully achieved due to mismatches in budget allocation. Meanwhile, transparency remains suboptimal because the existing system often experiences disruptions, limiting open access to information. The most dominant inhibiting factor affecting implementation effectiveness is human resources (HR). In addition, dependency on central government funding hampers flexibility and independence in regional financial management. The study suggests that BKAD should conduct technical competency training and development for staff, the Kupang City Government should increase local revenue (PAD), and the public should actively participate in budget public consultations.

Deficit funding for the State Revenue and Expenditure Budget (APBN) is an important challenge for the government in maintaining fiscal stability and supporting development policies. In order to find an effective funding alternative, the issuance of state bonds has become an option. This study aims to analyze the position of issuing state bonds as an alternative to funding the state budget deficit. This study uses a descriptive-analytical approach by collecting data from various related sources. The analysis was carried out through a literature review, data from the Indonesian Ministry of Finance, and regulations regarding the issuance of Government Bonds. The results of the study show that the issuance of state bonds has several benefits as an alternative to financing the state budget deficit, namely diversifying government funding sources, reducing dependence on tax revenues and other income, providing flexibility in the schedule of interest and principal payments, in accordance with the government's financial capacity, attracting investor participation. institutional and retail, increasing financial market liquidity. APBN Deficit Funding is dominated by State Bonds, which of course the issuance of state bonds as an instrument for funding the APBN deficit makes fiscal space narrow. When the space for fiscal movement becomes limited, it means that the government faces limitations in collecting revenue or in managing government spending.    

metropolis, and village improvement to gain stability and fairness in development. Allocation of Vilthe large price range is the right of the village as district/metropolis governments have the proper to reap trendy Allocation funds (DAU) and unique Allocation price range (DAK). The expected effects of the Village Fund Allocation are the advent beta the village budget to finance village government packages, both village operations, and village community empowerment to improve village authorities services, improvement, governance, and network empowerment. Goal to determine the effectiveness of the Village Fund Allocation policy in Marga Sungsang Village, Banyuasin II District, Banyuasin Regency, South Sumatra visible from the context, input, manner, and product and evaluation of the extent of Village Fund Allocation in the control category technique: this is quantitative research with a cross-sectional method drawing near. Result: typical, this size has a big move-sectional scale, particularly: the overall context is 79.05 the general input is 76.10, the overall process is eighty one.45 and the overall product is seventy six.88. limitations: based on the researcher's direct theel in the research process, there are numerous barriers, along with the range of respondents is simplest 33 people, direction, twhichiswhichetheless not enough to describe the state of aff, airs and the item of studies which specializes in the effectiveness of the add program in terms of context, input, method, and product and level of control of Village Allocation within the class of Sungsang Marga Village, Bnayausin II District, Banyuasin Regency, South Sumatra. Contribution: For Sungsang Marga Village, Banyuasin II place, South Sumatra Banyuasin, to take advantage of extra village subsidies and increase similarly development of network development and empowerment. F, or the aTher this research to boom knowledge and expand peproperlyon andregardingal inregardinghe problem of coping with the allocation of village budget to solidarity improvement and empowerment. For the Alma mater, the outcomes of this lexpecteddexpectedato dd new references from the analysis of add management in improving network improvement and empowerment.