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Muhammad Rivaldy Fazza; Junaidi

Jurnal Akta Notaris 2026 Program Studi Kenotariatan Program Magister

Penelitian ini mengkaji tanggung jawab Pejabat Pembuat Akta Tanah (PPAT) terhadap Akta Jual Beli yang cacat hukum, dengan studi kasus Putusan Mahkamah Agung Nomor 2721 K/Pdt/2017. Penelitian bertujuan mengkaji pengaturan hukum prosedur pembuatan Akta Jual Beli dan kriteria cacat hukum, pertimbangan hukum Majelis Hakim dalam putusan tersebut, serta bentuk tanggung jawab PPAT atas akta yang cacat hukum. Metode yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan, kasus, dan konseptual, melalui studi kepustakaan yang dianalisis secara kualitatif. Hasil penelitian menunjukkan: Pertama, prosedur pembuatan Akta Jual Beli diatur dalam Pasal 38 PP Nomor 24 Tahun 1997, yang mewajibkan kehadiran para pihak secara bersamaan, minimal dua saksi, pembacaan akta, dan penjelasan isinya oleh PPAT. Akta dikategorikan cacat hukum apabila mengandung cacat lahiriah, formal, atau materiil. Kedua, Mahkamah Agung menyatakan Akta Jual Beli Nomor 66/2014 batal demi hukum karena para pihak tidak hadir bersamaan, akta tidak dibacakan, penandatanganan dilakukan di luar kantor PPAT, dan syarat kesepakatan tidak terpenuhi karena penggugat hanya menandatangani blangko kosong. Ketiga, tanggung jawab PPAT bersifat kumulatif: perdata berupa ganti kerugian (Pasal 1365 KUHPerdata); administratif berupa sanksi hingga pemberhentian (Pasal 10 PP Nomor 37 Tahun 1998); dan pidana berdasarkan Pasal 263, 264, dan 266 KUHP.

Fahmi Hudaya; Khusnul Yaqin; Tahegga Primananda Alfath

Notary Law Research 2026 Program Studi Kenotariatan Program Magister Fakultas Hukum UNTAG Semarang

Kepastian hukum dalam pembuatan akta autentik merupakan aspek penting dalam sistem hukum perdata di Indonesia, terutama dalam menjamin perlindungan hukum bagi para pihak. Namun, dalam praktiknya, notaris seringkali dihadapkan pada permasalahan hukum yang berkaitan dengan batas pertanggungjawaban administratif dan pidana. Penelitian ini bertujuan untuk menganalisis bentuk pelanggaran notaris dalam pembuatan akta autentik serta implikasi yuridisnya berdasarkan putusan pengadilan. Metode yang digunakan adalah penelitian yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan kasus, melalui analisis bahan hukum sekunder dan putusan pengadilan. Hasil penelitian menunjukkan bahwa pelanggaran notaris pada dasarnya bersifat administratif, kecuali terdapat unsur kesengajaan atau keterlibatan aktif dalam tindak pidana. Selain itu, terdapat perbedaan penafsiran dalam putusan pengadilan yang menimbulkan ketidakpastian hukum. Penelitian ini menegaskan pentingnya kejelasan batas pertanggungjawaban notaris guna menjamin kepastian hukum dan perlindungan profesi notaris

Buchori Muslim; Khusnul Yaqin; Tahegga Primananda Alfath

Notary Law Research 2026 Program Studi Kenotariatan Program Magister Fakultas Hukum UNTAG Semarang

Penelitian ini bertujuan untuk mengetahui dan memahami keabsahan akta yang ditandatangani tidak bersamaan oleh para penghadap dan akibat hukumnya terhadap akta autentik yang dibuat oleh Notaris. Penelitian ini menggunakan metode yuridis normatif, dimana bersumber dari peraturan perundang-undangan yang berlaku, keputusan-keputusan pengadilan, teori-teori maupun konsep hukum dan pandangan para sarjana hukum. Hasil studi menunjukkan bahwa: (1) Ketika pihak tertentu mendatangi notaris agar dituangkan kehendak mereka dalam sebuah akta dokumen resmi, lalu Notaris menyusun akta berdasarkan permintaan para pihak tersebut maka telah terbentuk sebuah akta yang berlaku sebagai hukum bagi para pihak yang terlibat. (2) Notaris wajib memastikan waktu dalam pembuatan dan penandatanganan akta tersebut dan bertanggung jawab jika di kemudian hari muncul masalah terkait keabsahan akta tersebut yang mana waktu penandatangannya tidak sesuai. (3) Notaris wajib memberikan kepastian waktu kedatangan dan penandatanganan akta yang disebutkan di bagian awal akta untuk membuktikan bahwa para pihak benar-benar hadir dan menandatangani dokumen pada waktu yang telah disebutkan dengan prosedur pembuatan akta berdasarkan UUJN, sehingga kekuatan pembuktiannya bersifat sempurna. Kelalaian dan kesalahan yang dilakukan oleh Notaris akan mengakibatkan akta terdegradasi menjadi dibawah tangan dan kemudian Notaris tersebut akan dikenai sanksi dan dikenakan tanggung jawab secara perdata di mana pihak yang menderita kerugian dapat menuntut penggantian biaya, kompensasi, dan bunga dari Notaris yang bersangkutan.

Mohamamd Makbul; Awan Dharmawan; Muhaimin

Journal of Law and Administrative Science (JLAS) 2026 Universitas Teknologi Surabaya

Program Makan Bergizi Gratis (MBG) merupakan salah satu kebijakan strategis pemerintah dalam upaya pemenuhan gizi masyarakat yang dilaksanakan melalui Satuan Pelayanan Pemenuhan Gizi (SPPG) sebagai penyedia layanan pangan. Dalam implementasinya, setiap SPPG diwajibkan memiliki sejumlah legalitas keamanan pangan, seperti Sertifikat Laik Higiene Sanitasi (SLHS), Hazard Analysis and Critical Control Point (HACCP), dan Sertifikat Halal guna menjamin mutu serta keamanan produk makanan yang didistribusikan kepada penerima manfaat. Namun demikian, masih ditemukan SPPG yang belum memenuhi persyaratan sertifikasi tersebut tetapi telah beroperasi dan ditetapkan sebagai penyedia layanan dalam Program MBG. Penelitian ini bertujuan untuk menganalisis bentuk inkonsistensi regulasi dalam sertifikasi keamanan pangan pada SPPG serta mengkaji dampaknya terhadap implementasi Program MBG. Penelitian ini menggunakan metode studi pustaka. Data penelitian diperoleh melalui studi dokumentasi terkait implementasi sertifikasi keamanan pangan pada SPPG. Hasil penelitian menunjukkan bahwa inkonsistensi regulasi terjadi akibat disharmoni kebijakan antar institusi, perbedaan standar operasional sertifikasi, lemahnya mekanisme validasi dan audit oleh Badan Gizi Nasional (BGN), serta seringnya pelanggaran administratif dan rendahnya penerapan sanksi. Kondisi tersebut berdampak pada rendahnya jaminan kualitas dan keamanan pangan, ketidakpastian standar kandungan gizi produk makanan, serta potensi kerugian bagi penerima manfaat, khususnya siswa, ibu menyusui, dan lansia. Penelitian ini menyimpulkan bahwa harmonisasi regulasi, standardisasi mekanisme sertifikasi, serta penguatan koordinasi dan konsistensi penerapan sanksi merupakan faktor penting dalam meningkatkan efektivitas sertifikasi keamanan pangan pada SPPG guna mendukung keberhasilan implementasi Program MBG secara berkelanjutan.

Dormauli Manurung; Herlina Hanum

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The development of the cosmetics industry has had both positive and negative impacts on consumers, particularly in Medan City. The high demand for cosmetics has driven irresponsible business actors to produce and distribute cosmetics without distribution permits from the National Agency of Drug and Food Control (BPOM). This study aims to analyze the role of BPOM in supervising illegal cosmetics, examine criminal sanction enforcement, and identify obstacles faced by PPNS investigators at BBPOM Medan. A qualitative empirical juridical approach with field research method was used, employing in-depth interviews, observation, and documentation. The primary informant is the Head of BBPOM Medan. Results show BPOM supervises through pre-market and post-market control, enforcement, and public education. Criminal sanctions under Article 435 of Law No. 17 of 2023 impose up to 12 years imprisonment or Rp5 billion fine. Key obstacles include limited investigator legal expertise, budget constraints, low public participation, fleeing suspects, and files returned by prosecutors. Strengthening investigator capacity, improving inter-agency coordination, and increasing public awareness are urgently needed.

Ardi Ardi; Abdul Halim; Risnita Risnita

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study uses an integrated analysis of positive law and Islamic law at Polres Bungo to investigate the reconstruction of sanctions for juvenile offenders during the investigation stage. Empirical trends suggest a procedural and administrative orientation that may restrict substantive rehabilitation, even though Undang-Undang Nomor 11 Tahun 2012 tentang Sistem Peradilan Pidana Anak (Juvenile Criminal Justice System Act) formally adopts restorative justice, diversion, and the best interests of the child as guiding principles. Using a multidisciplinary approach that integrates statutory, theological-normative (shar‘i), and historical considerations, this study uses a normative qualitative design based on library research. The theoretical framework incorporates maqāṣid al-sharīʿah as a normative evaluation instrument, legal effectiveness theory, and punishment theories. The findings reveal a conceptual convergence between Indonesian positive law and Islamic criminal jurisprudence in differentiating criminal responsibility based on maturity and prioritizing rehabilitation over retribution. There are still differences, nevertheless, when it comes to age criteria and the classification of sanctions: Islamic law places more emphasis on moral and biological maturity (baligh and tamyīz), whereas positive law focuses on strict legislative boundaries. The predominance of formal legality over psychosocial assessment at the investigative level runs the risk of undermining rehabilitative goals. In order to maintain proportionality and child protection, this study suggests a reconstructive paradigm that operationalizes maqāṣid-based principles, combines thorough psychological evaluation, and improves diversion measures. In addition to realistically advancing the creation of a more equitable, rehabilitative, and child-centered investigative framework, the research theoretically advances the conversation about harmonizing state and Islamic law.

Alminus Arian Nong Bao

Jurnal Pendidikan Pancasila dan Kewarganegaraan 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to examine the role of the Village Government in enforcing customary law sanctions of Wake Uru Sorong Tada and to analyze the effectiveness of its implementation in Heo Puat Village, Hewokloang District, Sikka Regency. Wake Uru Sorong Tada is a form of customary law that functions as a traditional prohibition to regulate and protect community ownership of agricultural products and commodities. This research employs a qualitative descriptive method. Data were collected through observation, in-depth interviews, and documentation involving key informants such as the village head, Village Consultative Body members, traditional leaders, and community members. Data analysis was conducted using the interactive model proposed by Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The findings reveal that the Heo Puat Village Government plays an active role as a facilitator, mediator, and guarantor in enforcing customary sanctions in accordance with Village Regulation Number 2 of 2009. The village government does not directly determine the sanctions but collaborates closely with customary institutions in resolving violations. The enforcement of Wake Uru Sorong Tada customary law sanctions is considered effective in maintaining social order, security, and a sense of safety in property ownership among community members. The strict and binding nature of customary sanctions has significantly increased legal awareness and minimized social conflicts within the village.

Naia Rose Milano; Dianing Widya Kusumastuti

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research seeks to examine the influence of taxpayer knowledge, taxpayer awareness, and tax sanctions on the compliance of motor vehicle taxpayers in Boyolali Regency. Motor vehicle tax constitutes a significant component of regional original revenue; however, the level of revenue realization has not yet fully met the established targets, indicating the presence of compliance-related challenges. The study adopts a quantitative explanatory design. Primary data were obtained by distributing questionnaires to 100 motor vehicle taxpayers registered at the Boyolali Samsat Office, with respondents selected through accidental sampling based on the Slovin formula. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, following preliminary tests of validity, reliability, and classical assumptions. The findings demonstrate that taxpayer knowledge and taxpayer awareness exert a positive and statistically significant effect on motor vehicle taxpayer compliance. In addition, tax sanctions are also shown to have a positive and significant impact and represent the most dominant factor influencing compliance. These results are consistent with Attribution Theory and the Theory of Planned Behavior, which highlight the importance of both internal and external determinants in shaping taxpayer compliance behavior. This study is expected to provide empirical support for research on regional tax compliance and offer practical insights for local governments in developing strategies to improve motor vehicle tax compliance.

Heni Riswanti; Toto Tohir; Alma Lucyanti

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Although JKN aims to provide equitable and quality health services, fraudulent practices, such as phantom billing and diagnosis manipulation, continue to grow, harming BPJS Kesehatan and participants. This study aims to examine the effectiveness of legal sanctions against JKN claim fraud in FKRTL and identify gaps in their implementation. Although regulations are in place, law enforcement remains weak, with administrative sanctions failing to provide sufficient deterrence. The gap in this research lies in the lack of application of criminal sanctions in fraud cases, especially in existing regulations. The novelty of this research is its comparative approach between current administrative sanctions and the potential application of criminal sanctions in the context of healthcare fraud. The research method uses a normative-descriptive approach, analyzing regulations and fraud audit results, and identifying gaps in the implementation of legal sanctions. The results of the study indicate that strengthening criminal sanctions and integrating technology in claim monitoring can increase the effectiveness of fraud prevention. These findings are expected to strengthen regulations and improve the integrity of the JKN system, as well as provide policy recommendations for more effective law enforcement.

Murni Lestari; Dewi Sartika; Fatmayanti Fatmayanti

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of tax knowledge and tax sanctions on taxpayer compliance, as well as assess the role of taxpayer awareness as a moderation variable in individual taxpayers (WPOP) in West Aceh Regency. The research uses a quantitative approach with ex post facto design and survey methods. A sample of 100 respondents was selected through a random sampling technique based on the Slovin formula. Primary data were collected through a Likert scale questionnaire and analysis using instrument tests (validity and reliability), classical assumption tests, multiple linear regression analysis, and moderation regression tests to test hypotheses. The results of the study show that tax knowledge has a positive effect on taxpayer compliance. Tax sanctions also have a positive effect on taxpayer compliance. In addition, taxpayer awareness has been shown to moderate the relationship between tax sanctions and taxpayer knowledge. This means that the higher the taxpayer's awareness, the stronger the influence of tax knowledge and sanctions on taxpayer compliance. These findings are expected to be considered for tax authorities in formulating policies to increase compliance through education and strengthening tax awareness.

Theresia Helena Mau; Minarni A. Dethan; Olivia L. E. Tomasowa

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This research aims to test and analyze the influence of tax administration modernization, tax knowledge, tax socialization, and tax sanctions on the compliance of individual taxpayers registered at the Primary Tax Office (KPP Pratama) Atambua. This study is a quantitative research employing a descriptive approach method. The data collection technique used in this research involves distributing questionnaires via Google Form. The sampling method applied is random sampling, with a sample size of 100 individual taxpayers. The analysis method utilized is multiple linear regression analysis. The research results indicate that all four independent variables have a positive and significant influence on individual taxpayer compliance (WPOP), both partially and simultaneously. Modernization enhances compliance through the efficiency of electronic systems such as e-Filing. Knowledge strengthens reporting accuracy with a better understanding of procedures. Socialization builds motivation through easily accessible information via digital and print media. Sanctions create a deterrent effect through awareness of fines and penalties.