Abstract:State revenues do not only come from taxes but also from Non-Tax State Revenues (PNBP). All of these revenues will be used by the government in the context of administering government and implementing equitable development.…
nt. The Non-Tax State Income (PNBP) has two different main functions, namely as budgetary and also as regulatory. Since the onset of Covid-19, the whole world has been in an uproar and all aspects have been affected. Likewise, the DJKN Bali Nusra Regional Office also felt the impact where the target of PNBP for State-Owned Goods (BMN) was not achieved in 2020 and causing the target given to decrease every year and many state assets to be unused. This service activity is carried out using a descriptive qualitative method in which this research focuses on the government's efforts to increase non-tax state revenues through the use of rental goods (BMN). The conclusion of this service activity is that the DJKN Bali Nusra Regional Office makes various efforts in order to increase PNBP on state property rentals by providing education through socialization or workshops to work units (stake) to better understand asset management, strengthening the role of the KPKNL, strengthen database and BMN, giving rewards to the stake if it reaches the target, and there needs to be good support and cooperation between the stakes with each other.
Keywords: State Property (BMN); Non-Tax State Revenue (PNBP; Strategy to Increase PNBP in BMN
Abstrak: Penerimaan negara tidak hanya berasal dari pajak melainkan ada juga dari Penerimaan Negara Bukan Pajak (PNBP). Yang dimana semua penerimaan tersebut akan digunkan oleh pemerintah dalam rangka penyelenggaraan pemerintah dan pelaksanaan pembangunan yang merata. Adapun Penghasilan Negara Bukan Pajak (PNBP) memiliki dua fungsi utama yang berbeda yaitu sebagai budgetary dan juga sebagai regulatory. Semenjak adanya Covid-19 membuat seluruh dunia gempar dan semua aspek terkena dampaknya. Begitupun, Kanwil DJKN Bali Nusra yang turut merasakan dampaknya dimana tidak tercapainya target PNBP Barang Milik Negara (BMN) pada tahun 2020 dan menyebabkan target yang diberikan menurun setiap tahunya dan banyak aset negara yang tidak terpakai. Aktivitas pengabdian ini dilakukan menggunakan metode kualitatif deskriptif yang dimana penelitian ini memfokuskan pada upaya pemerintah dalam meningkatkan penerimaan negara bukan pajak melalui pemanfaatan sewa barang (BMN). Kesimpulan dari aktivitas pengabdian ini adalah Kanwil DJKN Bali Nusra melakukan berbagai upaya agar dapat meningkatkan PNBP pada sewa barang Milik negara dengan cara memberikan edukasi melalui sosialisasi atau workshop kepada satuan kerja (satker) agar lebih memahami tentang pengelolaan aset, memperkuat peran KPKNL, memperkuat database dan BMN, memberikan reward kepada satker jika mencapai target, dan perlu adanya dukungan dan kerjasama yang baik antara satker satu dengan lainya.
Kata kunci: Barang Milik Negara (BMN); Penerimaan Negara Bukan Pajak (PNBP); Strategi Meningkatkan PNBP Pada BMN
Abstract:Abstract: Land registration in Indonesia often encounters challenges in transparency, data integrity, and centralized bureaucracy. Manual and semi-digital systems remain vulnerable to manipulation and delays. The National…
l Land Agency has initiated digitalization, but several challenges remain, particularly in ensuring transparency, efficiency, and security of land ownership data. Blockchain technology offers a potential solution through its decentralized and immutable characteristics. This study adopted a design and development method consisting of system analysis, requirements identification, architecture design, implementation, and black-box testing. The developed decentralized application (DApp) integrates smart contracts, NFTs, and IPFS to manage land certificates. Core functions such as minting, transfer, splitting, and self-custody were implemented and successfully tested, with all scenarios producing expected results. The findings demonstrate that blockchain integration can enhance security, reduce duplication, and streamline land administration. The study contributes a functional prototype with practical implications for modernizing land registration in Indonesia while identifying scalability and regulatory adaptation as areas for further research.
Keywords: blockchain; decentralized application; land registration; NFT; smart contract.
Abstract:Abstract: The utilization of Information Technology (IT) in higher education institutions is crucial for supporting academic and administrative activities. The Data and Information Center (PUSDATIN) of UBP Karawang manages…
es various IT services, such as Sistem Informasi Perguruan Tinggi (SIPT), e-learning Buana Online Course (BOC), and others. This study aims to evaluate the maturity level of IT governance at UBP Karawang to ensure alignment with the university's strategic goals and identify areas requiring improvement. The research employs a quantitative descriptive method based on COBIT 2019, with data collected from 92 respondents, analyzed through goals cascade mapping and maturity level measurement. The evaluation results across 14 COBIT 2019 domains indicate that the IT governance maturity level at UBP Karawang is at Level 4 (Quantitatively Managed) with a score of 3.86 and an average gap of 1.13 from the expected level. The findings suggest that while IT governance at UBP Karawang is well-managed, there is still room for improvement. Therefore, several recommendations are proposed to optimize IT governance effectiveness, ensure regulatory compliance, and support the achievement of the university's strategic objectives.
Keywords: COBIT 2019; IT evaluation; IT governance; maturity level.
Abstrak: Pemanfaatan Teknologi Informasi (TI) di perguruan tinggi sangat krusial untuk mendukung aktivitas akademik dan administratif. Pusat Data dan Informasi (PUSDATIN) UBP Karawang mengelola berbagai layanan TI, seperti Sistem Informasi Perguruan Tinggi (SIPT), e-learning Buana Online Course (BOC) dan lain-lain. Penelitian ini bertujuan untuk mengevaluasi tingkat kematangan tata kelola TI di UBP Karawang guna memastikan keselarasan dengan tujuan universitas serta mengidentifikasi area yang memerlukan perbaikan. Penelitian ini menerapkan metode deskriptif kuantitatif berbasis COBIT 2019, dengan data diperoleh dari 92 responden, dianalisis melalui pemetaan goals cascade dan pengukuran maturity level. Hasil evaluasi pada 14 domain COBIT 2019 menunjukkan tingkat kematangan TI UBP Karawang berada di Level 4 (Terkelola secara Kuantitatif) dengan skor 3.86, serta rata-rata gap 1.13 dari tingkat yang diharapkan. Kesimpulan dari penelitian ini mengindikasikan bahwa meskipun tata kelola TI di UBP Karawang telah terkelola dengan baik, masih terdapat ruang untuk perbaikan. Oleh karena itu, beberapa rekomendasi diajukan guna mengoptimalkan efektivitas tata kelola TI, menjamin kepatuhan terhadap regulasi, serta mendukung pencapaian tujuan strategis universitas.
Kata kunci: COBIT 2019; evaluasi TI; maturity level; tata kelola TI.
Abstract:The rapid advancement of digital technology and artificial intelligence (AI) in the twenty-first century has fundamentally transformed the structure of modern constitutional governance. Digitalization has reshaped the interactions…
teractions between governments and citizens, altered the patterns of political participation, and presented major challenges to constitutional principles. This study aims to analyze the implications of technological development for constitutional law and propose the concept of a digital constitution as an adaptive framework in the AI era. This study employs a normative legal method, using both conceptual and statutory approaches. Legal materials consist of primary, secondary, and tertiary sources, which are analyzed qualitatively and descriptively. The findings reveal that, while digital transformation enhances governmental efficiency and public transparency, it also generates serious risks, including data misuse, digital surveillance, and political disinformation. These dynamics demand a reinterpretation of constitutional norms to protect citizens' digital rights in cyberspace. The concept of a digital constitution is proposed as a normative response that integrates digital rights into constitutional rights and reaffirms the principle of the rule of law within technological governance. To achieve a democratic and just constitutional order, it is crucial to strengthen regulatory frameworks, ensure algorithmic accountability, and foster collaboration among state institutions, civil society, and the private sector. Ultimately, constitutional law must evolve into an adaptive, transparent, and fair system that can address the profound challenges of the digital and AI-driven era.
Abstract:This study critically examines the constitutionality of Indonesia’s presidential candidacy threshold under Article 222 of Law No. 7 of 2017 in relation to the principle of popular sovereignty in Article 1(2) of the 1945…
5 Constitution. The threshold requiring a party or coalition to hold 20% of DPR seats or 25% of the popular vote has been controversial for limiting voter choice and reinforcing oligarchic dominance. Using a normative legal research method, the study applies doctrinal interpretation through grammatical, systematic, historical, and teleological approaches to evaluate whether the threshold is consistent with constitutional democracy. The analysis identifies a disconnect between the legislative rule and the constitutional concept of sovereignty residing with the people, informed by theories of democracy, sovereignty, and progressive legal thought. While procedurally legitimate, the threshold lacks substantive constitutional validity because of its exclusionary impact on political participation. The study proposes four reform options: repeal, proportional adjustment, judicial reinterpretation, and constitutional amendment. These reforms would realign electoral rules with democratic principles and restore voters’ political agency. A doctrinal reinterpretation model is offered, framing the threshold as a regulatory instrument rather than a rigid barrier, advocating a legal structure that promotes inclusivity and reflects the people’s general will.
Abstract:Freight forwarding agreements in Indonesia frequently contain exoneration clauses that exempt logistics providers from liability for loss or damage, raising serious concerns regarding consumer protection. While such clauses…
ses are designed to manage contractual risk, they often conflict with the principles enshrined in Law No. 8 of 1999 on Consumer Protection (UUPK), particularly those ensuring fairness, good faith, and legal accountability. This study investigates the legality and ethical implications of exoneration clauses within standard-form freight forwarding contracts used by companies such as JNE, TIKI, and SiCepat. Employing a doctrinal legal research methodology, the study integrates statutory, conceptual, and case-based approaches to analyze primary legislation, judicial decisions, and relevant legal doctrines. It critically evaluates the use of these clauses in light of consumer rights, contract theory, and the economic impact on service quality. Findings reveal that exoneration clauses not only contravene the UUPK but also create systemic contractual imbalances due to the lack of negotiation opportunities and transparency. The study proposes a normative legal framework for reform, including clause classification, interactive consent mechanisms, and regulatory enforcement to ensure contractual fairness. This research contributes to both legal scholarship and policy development by highlighting the urgent need for doctrinal clarity and regulatory oversight in Indonesia's logistics sector.
Abstract:The Indonesian capital market plays a pivotal role in mobilising long-term financing for corporations and providing investment opportunities to the public. However, persistent stock fraud cases undermine market integrity…
and investor confidence. This study aims to evaluate the effectiveness of the existing legal framework for investor protection against stock fraud, analyse its practical implementation, and recommend measures to strengthen both preventive and repressive mechanisms. Employing a normative legal research design with a qualitative approach, the study integrates statute, conceptual, and case approaches, focusing on Law No. 8 of 1995 on Capital Markets, OJK regulations, the Criminal Code, and notable cases such as PT Hanson International Tbk. The findings reveal that while the legal framework normatively aligns with the Legal Protection Theory, Justice Theory, and Legal Effectiveness Theory, substantial gaps remain between regulation and enforcement. Weak supervisory coordination, delayed intervention, lengthy judicial processes, and low investor legal literacy reduce effectiveness. Recommended reforms include adopting regtech and suptech, enhancing cross-agency data integration, implementing AI-based surveillance, establishing a specialised capital market court, and strengthening investor education. The study concludes that combining regulatory improvements, adaptive enforcement, and public legal empowerment is essential to safeguard investors, maintain market integrity, and promote sustainable economic growth.
Abstract:This study examines the fulfillment of remission rights for drug offenders in Indonesia following the enactment of Government Regulation No. 99 of 2012, which introduced restrictive provisions inconsistent with the rehabilitative…
ilitative vision of Law No. 12 of 1995. The research problem lies in the normative contradiction between correctional laws oriented toward behavioural reform and derivative regulations that prioritise punitive measures. The study aims to evaluate the implementation of remission regulations and their alignment with principles of justice and human rights. Employing a normative legal research design, it analyses statutes, judicial decisions, doctrines, and comparative law. Findings reveal that remission has shifted from a universal right to a conditional privilege, disproportionately affecting low-level drug offenders, exacerbating prison overcrowding, and weakening legal certainty. The study concludes that policy reform is necessary through individualised assessments, restorative justice integration, independent oversight, and regulatory harmonisation to restore fairness and uphold human rights.
Abstract:This study analyzes the judicial reasoning behind Putusan Pengadilan Negeri Sidoarjo No. 199/Pid.Sus/2023/PN Sda, a landmark decision involving corporate criminal liability for environmental violations in Indonesia. The…
case centers on PT Surya Prima Semesta’s illegal disposal of hazardous waste (fly ash and bottom ash) without an environmental permit, resulting in the prosecution of its corporate director. Employing a normative juridical method, the research examines the court’s application of doctrines such as strict liability and identification theory within the framework of Law No. 32 of 2009 on Environmental Protection and Management. The findings show that the court adopted a formalistic, text-based legal reasoning model, treating permit violations as inherently punishable acts regardless of actual environmental harm. While the decision reinforces regulatory compliance and affirms corporate culpability, it lacks engagement with broader organizational responsibility and foundational environmental law principles like the precautionary principle and sustainability. This study argues for a more integrated doctrinal approach one that balances rule-based logic with value-oriented reasoning to enhance legal consistency, advance environmental justice, and align Indonesia’s corporate accountability framework with international standards.
Abstract:Penelitian ini menganalisis tantangan hukum dalam menyeimbangkan inovasi Generative AI (GenAI) dan kebutuhan regulasi di Indonesia, mengidentifikasi celah regulasi, dampak sektoral, serta merumuskan rekomendasi kebijakan…
berbasis prinsip keadilan dan keberlanjutan. Metode: Penelitian menggunakan studi pustaka kualitatif dengan pendekatan deskriptif-analitis. Studi mengidentifikasi tiga tantangan utama: (1) Regulasi yang tidak adaptif, di mana UU ITE, PDP, dan Hak Cipta gagal mengatur aspek krusial GenAI seperti status hukum output AI, bias algoritma, dan penggunaan data pelatihan; (2) Ambang akuntabilitas yang ambigu, menyulitkan penentuan pihak bertanggung jawab atas konten ilegal atau disinformasi berbasis AI; serta (3) Dampak sektoral tidak terantisipasi, termasuk risiko hallucination di sektor keuangan, plagiarisme pendidikan, dan disrupsi tenaga kerja kreatif. Solusi yang diusulkan mencakup regulasi berbasis risiko, amandemen UU Hak Cipta untuk ciptaan AI, kolaborasi multistakeholder, dan regulatory sandbox untuk inovasi terkendali.