Hangoluan Law Review

Kantor Akuntan Publik PENGHITUNGAN KERUGIAN KEUANGAN NEGARA MELALUI KANTOR AKUNTAN PUBLIK (KAP) DALAM PEMBUKTIAN TINDAK PIDANA KORUPSI DI INDONESIA

Egi Rizki Ramdani Egi — Sun, 18 May 2025 00:00:00 +0000

This study aims to 1) determine and analyze the synchronization of rules on the
calculation of state financial losses through the Public Accounting Office (KAP) in
proving corruption in the perspective of laws and regulations in Indonesia; 2) to
determine and analyze the formulation of criminal law policies on the calculation
of state financial losses through the Public Accounting Office (KAP) in proving
corruption in the context of renewing the Corruption Crime Law. The research
method used is the normative legal research method and the approaches used are
the statutory approach and the conceptual approach and the case approach. The
analysis of legal materials used in this study was carried out by interpreting,
evaluating and assessing all laws and regulations and assessing relevant legal
materials. The results of the study indicate that 1) Synchronization of rules on the
calculation of state financial losses through the Public Accounting Office (KAP) in
proving corruption in the perspective of laws and regulations in Indonesia that in
terms of state financial audits there are several institutions and their derivatives
have the authority of the BPK, BPKP, KPK and other audit supervision institutions.
For Public Accountants, direct assignments do not have a strong legal basis to have
the authority to audit state finances, let alone calculate and declare state financial
losses. Public Accountants can only carry out audit, calculation and declaration
tasks related to state financial losses if they act on behalf of and as the BPK, an
assignment from the BPK; 2) Formulation of criminal law policies regarding the
calculation of state financial losses through the Public Accounting Office (KAP) in
proving corruption in the context of renewing the Corruption Crime Law that based
on the Constitutional Court Decision Number: 31/PUU-X/2012 and SEMA Number
4 of 2016, the institutions authorized to calculate and determine state financial
losses are the BPK and BPKP because in terms of the strength of the norms of the
Constitutional Court Decision must be followed and may not be deviated from even
by SEMA. The audit results of public accountants on state financial losses alone
are still declared valid by the Supreme Court based on the Supreme Court of the
Republic of Indonesia Review Decision Number 236 PK/PID.SUS/2014 dated May
12, 2015, moreover the audit results conducted by BPKP are certainly legally valid.
Keywords: Calculation of State Financial Losses, Public Accounting Firm (KAP),
Proof of Corruption.

Perlindungan Hukum Terhadap Korban Bullying Dalam Perspektif Peraturan Perundang-Undangan Di Indonesia

Qomariatul Karimah — Tue, 22 Jul 2025 00:00:00 +0000

Bullying is also generally seen as hazing, bullying. exclusion, intimidation, and so on. According to the National Commission on Child Protection, the word “bullying” refers to acts of physical and psychological abuse that are repeatedly carried out by individuals or groups against victims who are unable to defend themselves and take place over a long period of time. The purpose of this study is to analyze the legal protection arrangements for victims of bullying in the perspective of Indonesian legislation. The research method uses a normative juridical research approach. The normative juridical research method is library legal research conducted by examining library materials or secondary data only. The results showed that legal policy towards victims of bullying is still very much in need of attention because there is no specific law on bullying, but several articles in the Child Protection Law, especially Article 76C, and the Criminal Code (KUHP) can be used to ensnare the perpetrators of bullying. The Child Protection Law (Law No. 35 of 2014) prohibits all forms of violence against children, both physical and psychological, and stipulates criminal penalties for bullying perpetrators. Articles 76C and 76E of this law emphasize children's right to be free from violence and threats, so bullying against children can be prosecuted. Law No. 31 of 2014 on the Amendment to Law No. 13 of 2006 on Witness and Victim Protection in practice cannot be implemented effectively to deal with victims and assist victims when there is a legal process that occurs because the Witness and Victim Protection Agency is only at the Center, not yet in the regions. Therefore, witness and victim protection is only implemented by the relevant agencies and the police.

Ancaman Pidana Terhadap Pelaku Kampanye Golput Dalam Perspektif Peraturan Perundang-Undangan Di Indonesia

hendri aritonang hendri, Hafrida, Herry Liyus — Tue, 22 Jul 2025 00:00:00 +0000

This study aims to 1) determine and analyze the legal regulations for campaigners who abstain from voting according to Indonesian laws and regulations; 2) determine and analyze the formulation policy for criminal threats against campaigners who abstain from voting according to Indonesian laws and regulations in the future. The research method used is the normative legal research method and the approaches used are the legislative approach and the conceptual approach and the case approach. The analysis of the legal materials used in this study was carried out by interpreting, evaluating and assessing all laws and regulations and assessing relevant legal materials. The results of the study indicate that 1) The legal regulations for campaigners who abstain from voting according to Indonesian laws and regulations that the criminal act of campaigning for abstain from voting is regulated in Article 515 of Law Number 7 of 2017 concerning General Elections and Articles 146 to 152 of the Criminal Code which clearly determine several acts that can be punished related to the Election. Golput campaigns cannot be prosecuted using the ITE Law, there are no provisions in the ITE Law that can be used to prosecute calls to abstain from voting. Provisions regarding prohibited acts in the ITE Law and its amendments can currently only be used to prosecute acts such as the distribution of information or electronic documents that contain moral violations, gambling content, insults and/or defamation, extortion and/or threats, fake news that results in consumer losses, information that causes hatred or hostility, threats of violence or intimidation that are directed personally, unauthorized access, destruction of electronic information, and other acts; 2) The formulation policy regarding criminal threats against golput campaigners according to Indonesian laws and regulations in the future is that the criminalization of golput movements can only be carried out if the movement is accompanied by money politics or by using violence, threats of violence, and obstructing someone who will exercise their right to vote. Criminalization against golput campaigners cannot be carried out as long as it does not create chaos or interfere or does not cause the loss of other people's right to vote. People can be punished for elections when they disrupt the election process, cause others to lose their right to vote, and cannot use their right to vote.

Keywords: Formulation Policy, Criminal Threats, Golput Campaigners

Kewenangan Kewenangan Pengharmonisasian, Pembulatan, dan Pemantapan Konsepsi Terhadap Rancangan Peraturan Daerah

sari Sari Dewi Oktara — Sun, 18 May 2025 00:00:00 +0000

The purpose of this study to analyze the legal strength of the process of harmonization, refinement, and conceptual solidification of the Draft Regional Regulation (Ranperda) by the Ministry of Law. Additionally, this study evaluates the ideal concept of harmonization to ensure alignment with the principles of regional autonomy and the 1945 Constitution. The research employs a normative juridical method using legislative, conceptual, and historical approaches. The findings indicate that the process of harmonization, refinement, and conceptual solidification of the Draft Regional Regulation still lacks strong and binding legal force. This is because the Ministry of Law's authority is currently based only on a law that lacks implementing regulations and a Circular Letter issued by the Minister of Law and Human Rights, which does not have strong binding power. Essentially, a Circular Letter is merely an internal administrative policy instrument intended to provide guidance or direction within the relevant ministry. It is not a regulation that legally binds the broader public. To establish an ideal regional regulation, synergy between the central and regional governments, public participation, and the formulation of a Government Regulation as a technical guideline are necessary. The study concludes that the harmonization process of the Draft Regional Regulation must be reinforced with higher-level regulations to ensure stronger legitimacy within the national legal system. Therefore, it is recommended that the government immediately draft a Government Regulation or a Presidential Regulation to technically regulate the mechanism for harmonization, refinement, and conceptual solidification of the Draft Regional Regulation.

PERLINDUNGAN HUKUM ATAS HAK MERK PERUSAHAAN MELALUI SENGKETA ARBITRASE DI INDONESIA

Dedy Dedy Agustia — Tue, 22 Jul 2025 00:00:00 +0000

The purpose of this study is to determine and analyze the legal protection of corporate brands involved in disputes resolved through arbitration in Indonesia. Therefore, the author focuses the problems of this thesis on three things, first, how is the legal protection of corporate brands involved in disputes resolved through arbitration in Indonesia, second, how is the position and role of arbitration in resolving corporate brand disputes in Indonesia and finally how arbitration decisions in corporate brand disputes in Indonesia can be implemented effectively and recognized by the authorities. To solve these problems, the author uses a normative legal research method by collecting and reviewing applicable laws and regulations that are relevant to the problems discussed, especially those related to arbitration and also in this study assisted by a statute approach and a conceptual approach based on theories used by experts. The research results obtained based on the analysis and discussion found that there were The legal problem is the existence of unclear norms. Where the Arbitration Law does not explicitly mention trademark rights as an object of dispute that can be resolved through arbitration, although the Law provides space for arbitration agreements in various types of disputes. Legal protection based on the Principle of res judicata functions to ensure that decisions that have inkracht (have permanent legal force) cannot be challenged again. In relation to the results of the study, the author can provide recommendations, suggesting that special training be provided for arbitrators, training from the Indonesian Property Valuation Expert Society, so that an arbitrator has adequate competence.

TAX COOPERATION BETWEEN REGIONAL GOVERNMENT AND THE PROSECUTOR'S OFFICE IN COLLECTING LOCAL TAX ARREARS IN THE PERSPECTIVE OF LEGISLATION

nico NICO KRISTIAN MENDROFA — Sun, 18 May 2025 00:00:00 +0000

The results of the study indicate that 1) The form of cooperation between the regional government and the Prosecutor's Office in collecting regional tax arrears in the Regency/City in Indonesia that tax Actenforcement through socialization, mediation, supervision aimed at increasing revenue from regional taxes is based on Article 30 Paragraph (2) of the Prosecutor's Office Actin the field of Civil and State Administration, but this form of settlement is contrary to the General Provisions of Taxation Actwhich does not give authority to other institutions other than the DPPKAD of West Bandung Regency and the Bapenda of Bekasi City to settle tax arrears. In addition, the General Provisions of Taxation Actto date has not regulated the legality of mediation as a method of settling tax arrears; 2) The legal validity of the authority of the regional government and the Prosecutor's Office in collecting regional tax arrears in Regency/City in Indonesia that the General Tax Provisions Actuntil now has not regulated the legality of mediation as one of the methods of resolving tax arrears.