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 Province of Papua holds a special constitutional status under Law No. 2 of 2021, implemented through Government Regulation (PP) No. 106 of 2021, which assigns 23 governmental functions to regional authorities. The regulation…
gulation embodies asymmetric decentralization intended to protect the rights of Indigenous Papuans (OAP) and address local needs. However, it raises legal concerns regarding ambiguous authority distribution between central, provincial, and municipal levels, as well as the unclear operational role of the Papuan People’s Assembly (MRP). The main research problem is whether PP No. 106/2021 provides a coherent and constitutionally consistent governance framework. This study applies doctrinal legal research using normative-analytical methods, including statutory interpretation, constitutional tests, and comparative perspectives. The findings indicate weak accountability mechanisms in managing Special Autonomy Funds, limited integration of customary law, and institutional fragility in newly established bodies such as BP-DOP and UPAP. The study concludes that PP No. 106/2021 does not fully align with the constitutional principles of legal certainty and decentralization. It recommends substantial revisions, strengthening MRP’s legal status, formal recognition of customary law through Perdasus, and an institutional blueprint with clear performance indicators to ensure effective, inclusive, and adaptive governance in Papua
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:The admission process in Integrated Islamic Junior High Schools (SMPIT) often faces challenges of subjectivity, inefficiency, and lack of transparency in determining selection results. This can lead to inappropriate student…
ent placement and decreased trust from stakeholders. This study aims to develop a Decision Support System (DSS) based on a combination of Analytic Hierarchy Process (AHP) and Simple Additive Weighting (SAW) to improve objectivity and accountability in student selection. AHP is used to determine the weights of the four main academic criteria-the report card scores of Mathematics, Science, Indonesian, and English-based on consistent expert judgment. Furthermore, the SAW method processes the normalized and weighted scores to produce a final ranking of 100 prospective students. The implementation results show that the AHP-SAW integration is able to produce quantitative, transparent, and data-based rankings, thus minimizing subjectivity in the selection process. It provides a structured and replicable model, supporting fairness and efficiency in student admission. This approach is relevant to be applied in educational institutions that want to align the selection process with Islamic educational values and multi-criteria-based objectivity principles.
Abstract:This study aims to analyze and describe the performance of the General Election Commission (KPU) of Maluku Province in organizing the 2024 Presidential Election, and the influencing factors in Ambon City. The research problems…
oblems addressed in this study are: 1) How is the performance of the KPU of Maluku Province in organizing the 2024 Presidential Election? and 2) What are the supporting and inhibiting factors in Ambon City? The study involved 14 informants. The research method used is a descriptive qualitative approach, with data collection techniques including interviews, observation, and documentation. Data were analyzed using descriptive qualitative analysis techniques. The findings show that the performance of the KPU of Maluku Province in organizing the 2024 Presidential Election in Ambon City is in good condition, based on dimensions such as work responsiveness, work accountability, work effectiveness, and work efficiency. This performance is influenced by factors such as human resources (HR), technological support, collaboration with stakeholders, and community participation.
Abstract:This study aims to analyze the role of local government treasurers in regional financial management, especially in terms of administration and preparation of accountability reports. Based on the importance of accountability…
ity and transparency in public financial management, treasurers play a key role in ensuring that regional budget management runs well. This study uses a qualitative method with a literature study approach . review ), where data were obtained from books, journals, laws and regulations, and regional financial reports. The analysis was conducted by exploring various concepts regarding the types of treasurers, their duties and authorities, and the challenges faced in the process of preparing regional financial accountability reports. The results of the study indicate that there are three types of regional government treasurers, namely expenditure treasurers, revenue treasurers, and goods treasurers, each of which has its own duties and roles in managing regional finances. The treasurer's duties include recording, reporting, and accountability for budget use, with great authority in managing regional funds. However, significant challenges are faced in the administration process , such as the complexity of the accounting system and limited competent human resources. In conclusion, to improve the quality of regional financial reports, improvements are needed in the financial information system, increased treasurer competence, and better coordination between treasurers and related agencies. Thus, regional financial management can be more transparent, accountable , and efficient
Abstract:This research aims to examine the transformation of Islamic education management in the digital era and its implications for the quality of learning, with a focus on the innovation of technology use in teaching and administration.…
istration. This research uses a descriptive qualitative approach, collecting data through interviews, observations, and documentation in several Islamic educational institutions that have implemented digital technology. Research results reveal that the adoption of technology such as Learning Management Systems (LMS), e-learning platforms, and administrative digitization has improved the effectiveness of the learning process and the efficiency of school management. The findings also indicate that this transformation brings significant changes to the organizational culture, creating higher transparency and accountability in the management of educational institutions. The novelty of this research lies in the comprehensive analysis of the challenges and strategies faced by Islamic educational institutions in aligning technological advancements with traditional values, as well as the emphasis on the importance of continuous training for educators to enhance technological competence. Nevertheless, there are still obstacles such as limited infrastructure and a lack of digital literacy among educators. This research concludes that digital transformation in Islamic educational institutions offers great potential in improving the quality of education, provided it is accompanied by the enhancement of educators' capacities and equitable access to technology
Abstract:This study uses multiple linear regression analysis as the primary analytical tool to investigate the transformative effects of Electronic Self-Assessment Tax (E-SPT) and E-Filing systems on corporate tax revenue. By examining…
mining the integration of these digital tools, the research highlights their significant impact on enhancing tax administration efficiency, accuracy, and compliance. E-SPT simplifies the tax reporting process, reduces administrative burdens, and minimizes errors through automated checks. E-Filing improves transparency and accountability by providing clear, traceable records of submissions. Together, these systems streamline tax compliance, increase taxpayer awareness, and boost overall revenue collection. The study is based on a sample of 100 corporate taxpayers registered at KPP Pratama. The findings indicate that the adoption of E-SPT and E-Filing systems results in significant improvements in corporate tax revenue, emphasizing the role of digital solutions in modernizing tax systems.
Abstract:This study aims to determine the type of the taxes in school financial management. This study use basic qualitative or descriptive research approach with data collection techniques in this study are interviews and documentation.…
ntation. The data analysis use are data presentation and verification. The result of study obtained information about the type of taxes paid by SMA Negeri 13 Surabaya, namely Value Added Taxes and Income Taxes. At the SMA Negeri 13 Surabaya, transparency in the use of taxes in scholl is making accountability reports. The school treasure makes transparent accountability reports related to the use of tax funds in detail to interested parties. In order to comply with applicable tax regulatioms, SMAN 13 Surabaya several things, namely; [1] understand the applicable tax regulations in the school area; [2] identify relevant tax liabilities; [3] conduct tax planning to minimize the tax burden as much as legally possible; [4] register as taxpayer; [5] collect and make timely payment of taxes; [6] conduct tax reporting in accordance with applicable regulations.
Abstract:Within the context of the Indonesian legal system, this study investigates the crucial function that judicial review plays in ensuring that administrative procedures are lawful and that justice is served. This study sheds…
s light on the techniques, processes, and issues that are involved with judicial review in relation to administrative acts. It does so by conducting a comprehensive analysis of judicial decisions, legal precedents, and legislative frameworks. The paper provides an in-depth analysis of the development of judicial review in Indonesia, following its historical progression and analysing the current state of affairs. Through an in-depth analysis of administrative decisions, it examines the role that the court plays in ensuring that administrative procedures are valid, preserving a system of checks and balances, and protecting fundamental rights. The impact of judicial review on administrative institutions and the legal landscape is also investigated in this study. Particular attention is paid to the role that judicial review plays in promoting openness, accountability, and adherence to the rule of law for administrations. The purpose of this research is to give useful insights into the efficient operation of Indonesia's administrative governance and the improvement of justice in administrative procedures. This is accomplished by casting light on the junction between judicial review and administrative law.