This study aims to analyze the effect of privatization (go public) and corporate governance on the level of accounting conservatism in state‐owned public sector enterprises (SOEs). Using a research sample of SOEs that have been privatized and not privatized in Indonesia in the period 2010–2014 or as many as 224 firm‐years, the results of this study indicate that although there is a tendency to increase accounting conservatism in SOEs, this is not solely due to privatization of SOEs, but more due to improved corporate governance in SOEs in Indonesia. Therefore, this study has implications for the Government and other parties involved in the management of SOEs, so that they will prioritize increasing the implementation of good governance rather than privatization, especially in order to improve the quality of financial reporting in SOEs in Indonesia.
The phenomenon of sirri polygamous marriages, or without the permission of a legal wife and without the permission of the Religious Courts, common in Banjar Regency, South Kalimantan Province, still raises arguments for and against. Originally the meaning of sirri marriage was intended for the case where the conditions of marriage were not met, but now it has been extended to marriages that meet the conditions but have not been registered with the religious affairs office (KUA) of the sub-sector for those who are Muslim. The purpose of the study was to elucidate the constitutional rights of wives and children who were neglected as victims of polygamous marriages in Banjar Regency. This research is a type of empirical legal research with statutory, case and conceptual approaches. The results of the analysis show that sirri polygamy has an impact in the form of constitutional losses for spouses and children. If a polygamous marriage has received permission from the first wife, then the sirri wife can be well received and does not receive social sanctions in society, as well as the children of sirri polygamy are well received and equal in society. Sociologically, a child of a qualifying sirri polygamous marriage is legitimate, so the legal relationship between the child and both parents is one of kinship and inheritance. The constitutional issue for children of sirri polygamous marriages takes the form of legal issues related to identity rights. This is inseparable from the usual factors in an area, where for the Banjar community children born in wedlock, whether Sirri or registered, are considered legitimate children.
The existence of environmental management that is wise and wise itself has also been contained in the Constitution in Indonesia, especially Article 28H paragraph (1) and Article 33 paragraph (4). To ensure the role of human beings to the environment remains conservative, the state regulates and controls existing natural resources for the greatest prosperity of the people as stated in the Indonesian constitution. This aims to make natural resource management can be utilized not only for the current generation but also for future generations, as well as to maintain the ecosystem to remain sustainable. However, the existence of a green constitution along with recognition & respect of customs contained in the constitution (law in the books) has not yet fully built a strong interdependence (law in action) to create environmental justice. This is evidenced by the many conflicts that occur between indigenous peoples and corporations. The problem studied in this study is the impact of the failure of alternative environmental dispute resolution between the samin indigenous movement and PT Semen Indonesia (Persero) Tbk (hereinafter abbreviated as PT. Semen Indonesia). This study uses a type of socio-legal law research with a sociological approach located research in Rembang. The results showed that every problem that intersects with indigenous peoples should be resolved harmoniously and peacefully with deliberation and consensus. In addition, it is necessary to involve indigenous peoples in determining environmental policies. Then there needs to be harmonization and internalization between environmental policy and local community culture (indigenous legal community).
The problem in this study is related to the fulfillment of the principle of justice in making birth certificates intended for children born outside of marriage which is carried out legally between the two parents. This article is normative juridical research with a statutory and conceptual approach. The results of this legal research show that the principle of justice for illegitimate children can be fulfilled by adjusting the provisions regarding the making and issuance of birth certificates for illegitimate children based on the provisions on the status of illegitimate children in the Indonesia Constitutional Court Decision Number: 46/PUU-VIII/2010. Its cause in contrast to the provisions of the Indonesia Marriage Law regarding the distributive status of children outside of marriage, justice for children in the provisions of the status of children outside of marriage in the Indonesia Constitutional Court Decision Number: 46/PUU-VIII/2010 is more commutative. Furthermore, the provisions regarding the status of children out of wedlock in the Constitutional Court Decision Number: 46/PUU-VIII/2010 are teleologically more able to provide benefits and fulfill the purpose of establishing the rule of law and in line with the principle of child protection, namely the best interests of the child. The decision of the Indonesia Constitutional Court Number: 46/PUU-VIII/2010 can be implemented by creating a civil relationship between the child out of wedlock and the biological father and the family of the father. In addition, the Indonesia Constitutional Court Decision Number: 46/PUU-VIII/2010 also has an impact on the administrative field, namely by being able to issue birth certificates for children out of wedlock by including the name of the biological father, so that it is not limited to only including the name of the biological mother.
The execution of the Administrative Court decision is regulated in Article 116 of Law Number 51Year 2009. Ratio legis of Article 116 of Law Number 51 Year 2009 are (1) respect for Administrative Court decisions by requiring government officials to execute and be subjected coercive measures if they do not carry out their obligations, and (2) involving the President and the representative institutions tomake the Administrative Court decisions effective. However, the ratio legis is not reflected in the formulation of norms, so that resulting an incomplete execution regulation. It has implications that Administrative Court decisions is not executed by government officials.
The existence of Administrative Court is very closely related to the rule of law. Administrative justice has a role to uphold the principle of legal protection for the people through repressive supervision of government actions. For this reason, the main authority of the Administrative Court is to hear, examine and decide government disputes. This authority has increased since the enactment of No.30 of 2014 namely authorized to adjudicate whether or not there is an element of abuse of authority, requests for positive fictitious decisions/actions, and lawsuits against unlawful acts by the government.
One of the guarantees of legal protection that must be provided is legal aid. As stated in paragraph (2) and paragraph (9) of Article 21 of Law 20 Year 2023 On State Civil Apparatus, hereinafter referred to as Law No. 20 Year 2023 jo. Article 308 (3) of Government Regulation No. 11/2017 on the Management of Civil Servants, hereinafter referred to as Government Regulation No. 11/2017, states that the government is responsible for providing legal assistance to civil servants (PNS) in cases related to the performance of their duties. At present, civil servants who face legal problems are most often legal problems related to criminal offenses, especially corruption. By looking at the above, of course, there are several problems that are built, namely, ontologically, questioning the reason for the law that requires the government to provide legal assistance to civil servants. Epistimologically, the ways and methods of providing legal assistance to civil servants, especially in their position as actors in the procurement of goods and services in the government region, Furthermore, axiologically, the principle of legality in the implementation of government (Wetmatigheid van Bestuur: matters of authority, procedure, and substance) provides a guarantee of protection in the form of legal assistance. In the context of legal problems, this legal problem is related to the "incompleteness of norms" between the Law on the State Civil Apparatus, which, in the course Law of the Republic of Indonesia Number 20 of 2023 on the State Civil Apparatus. Actually, it has been implicitly regulated in Article 308 paragraph (1) letter d of PP RI No. 11/2017, but incompletely, which emphasizes that the government is obliged to provide protection in the form of legal assistance. This legal assistance consists of providing information or opinions on rights and responsibilities in specific situations, disputes, lawsuits, or legal proceedings, which may be judicial, semi-judicial, or other.
This type of research is a qualitative juridical research that aims to reveal the truth in a systematic, methodological, and consistent manner with a focus on examining the application of rules or norms in positive law to serve as a legal umbrella in financing state-owned infrastructure through the Non-State Budget scheme for realizing national economic resilience. Alternative state-owned infrastructure financing with the Non- SERB/SERR scheme is a form of innovation to overcome limited funds. Limited funds from the SERB/ SERR shouldn't hinder infrastructure development. One alternative source of financing for infrastructure development through the Non SERB - SERR scheme is through Corporate Social Responsibility and Tax Reduction funds with compensation for building infrastructure. This is very necessary in realizing national economic resilience.
This type of research is a qualitative juridical research that aims to reveal the truth in a systematic, methodological, and consistent manner with a focus on examining the application of rules or norms in positive law to serve as a legal umbrella in financing state-owned infrastructure through the Non-State Budget scheme for realizing national economic resilience. Alternative state-owned infrastructure financing with the Non- SERB/SERR scheme is a form of innovation to overcome limited funds. Limited funds from the SERB/ SERR shouldn't hinder infrastructure development. One alternative source of financing for infrastructure development through the Non SERB - SERR scheme is through Corporate Social Responsibility and Tax Reduction funds with compensation for building infrastructure. This is very necessary in realizing national economic resilience.
Indonesia's strategic geographic position as a link between the Central and Middle East Asia regions with Australia in the movement of migration flow has made Indonesia a transit area that many immigrants pass through. What needs to be watched out for are illegal entrances (mouse path), both sea routes and land routes, considering that Indonesia is a large archipelagic country and existing crossings have not been optimally guarded. Looking at these conditions, the existence of a world organization in Indonesia that deals with refugees, namely the United Nations High Commissioner for Refugees (UNHCR), can provide some temporary or permanent solutions, with short or long processes and mechanisms, which must be passed by refugees. The existence of refugees in Indonesia should be managed by the flow of the process in which refugees will be placed in third countries. In the waiting process when they will be dispatched to a third country, the refugees occupy a shelter which is then under the supervision of RUDENIM (Immigration Detention Center). From the description above, the problem in this research is studying RUDENIM's supervisory function on additional tasks in the context of immigration control of refugees in the aspect of state sovereignty. The research method used in answering problems is using normative juridical research methods, by analyzing secondary data and legal materials related to statutory regulations, books, and scientific journals. This research also uses several approaches, namely statutory approach, conceptual approach, and case approach.
The philosophy of law is a science that analyzes law in a philosophical way. So that, the object of the science of legal philosophy is legal norms, and the object is evaluated in a way that is at the heart or basis, which is called the law. The philosphy of law has a wider area than the investigation of the workings of law regarding certainty, truth and objectivity. The position of the philosophy of law in the scientific constellation is as a basis for ethical logic about law. Philosophy of law is a science that specifically discusses the nature of law in a fundamental and comprehensive manner which is always dealing with scientific constellations consisting of the social and natural sciences, so that it's also at the intersection f the sciences as well as at the meeting point between the sciences. Science and it intersects with the ethics and logic.
Dialectically, previously the handling and settlement of state administrative disputes used Law Number 5 of 1986 concerning the Administrative Court Law which was twice revised with Law Number 9 of 2004 and Law Number 51 of 2009 as the legal instrument of the procedure ( thesis). However, currently, the procedural law used in resolving state administrative and government administrative disputes also uses the Supreme Court Regulation instrument. This is because the Administrative Court Law Law cannot accommodate the development of material administrative law requirements and administrative law enforcement provided by sectoral laws. Apart from that, in practice, there have been changes and shifts in most of the content of procedural law (material and formal) in the Administrative Court Law. This shift was influenced by the enactment of Law Number 30 of 2014 concerning Government Administration and sectoral laws which later became the basis for the formation of a Supreme Court Regulation. The two regulations later became guidelines for proceedings in the Administrative Court Law which had a paradoxical relationship. In one aspect, there is an interrelation between the law on Administrative Court Laws, the law on government administration, and the regulations of the Supreme Court, but in other aspects, it creates an antinomy of norms. Therefore, it is important in legal reform to encourage systematic thinking to synchronize and harmonize the material and formal content of the material and formal procedural laws that are unified as a synthesis.Keywords: dialectics, harmonization of law, shifting, state administration judicial procedural law
Local governments have undergone various regulatory developments since Indonesia's independence 75 years ago. Various aspects underlying the development and changes in local government policies can be analyzed using several approaches, such as historical, philosophical, and sociological. This paper will discuss how the legal politics of the development of local government implementation, especially in terms of decentralization. Furthermore, the author will explain about the opportunities for implementing decentralization based on regional capacity to promote welfare of society. This research is normative juridical research using historical approach, conceptual approach, and legal approach. It can be said that the implementation and development of local government implementation is strongly influenced by various aspects other than the legal factor itself. Furthermore, there is still the possibility of implementing decentralization based on regional capacity as an effort to promote social welfare.
Basic Demand is a concept of a rule of law of a nation. An indisputable fact is that in all countries in this world, there is nothing that is not included based on their country, be they communist, liberal, religious, national, or otherwise. In a complete understanding, we can understand that Islam is a comprehensive religion; This right is proven by how Islam can parse and become a solution to various moral and material problems and includes various human activities in life not only in the world but also concerning life in the hereafter. According to the author's analysis, the term nomocracy is the most appropriate choice to be used in the term "rule of law", a version of Islamic law, not "theocracy". The analysis of this author comes to this conclusion because it is based on the principles of Islamic nomocracy including the principle of power as 1) trust, 2) the principle of equality, 3) the principle of recognition and protection of every human rights, 3) the principle of deliberation, 4) the principle of justice, 5) principles of the free trial, 6) principles of peace, 7) principles of welfare and so on. As for the constitutional state of Pancasila, it is based on the values a) divinity, b) humanity, c) integrity, deliberation, and justice. The occurrence of a combinative conception relationship; Islam, the West, and Indonesia led to the formation of the concept of the rule of law, Pancasila. Based on this understanding, it can be concluded that the principles contained in the constitutional state of Pancasila are part of the values contained in the Islamic nomocracy.
