Jurnal Smart Hukum (JSH)

The Dynamics of Human Rights Issue Resolution from the Perspective of Dignified Justice

2025-05-27T14:44:58+00:00

Human rights are important to uphold because they guarantee the principle of equality for all people. There may be some citizens who are less aware of the importance of human rights for themselves. There are many human rights violations that occur in Indonesian society, human rights themselves are regulated in the Pancasila legal system. The purpose of the law itself includes 3 things, namely the value of justice, benefit, and legal certainty. The value of justice is the most important value in law. The research method that we use in our journal is a literature review or analysis research method and also uses normative analysis of laws, court decisions, and policies that cover everything about human rights. The purpose of our research is to provide a dignified justice perspective on Human Rights in accordance with the dynamics of constitutional law. We hope that this journal can increase public awareness of the importance of human rights for humans and can also build greater justice in human rights for society.

Criminal Act of Embezzlement of Funds and Positions In Foundations for Personal Interests

2025-05-27T15:13:29+00:00

This study examines the phenomenon of criminal acts of fund embezzlement and position abuse in foundations as non-profit organizations in Indonesia. Using normative juridical method with descriptive-analytical approach, the research analyzes characteristics and modus operandi of embezzlement, causative factors, effectiveness of criminal law enforcement, impacts on foundation operations and public trust, and comprehensive prevention strategies. Research findings indicate that inclusion in foundations is generally committed by individuals with direct access to financial management through financial report manipulation, aid fund diversion, and procurement abuse. Main causative factors include weak corporate governance, paternalistic culture, and minimal internal-external oversight. Implementation of criminal law provisions faces obstacles of regulatory overlap, evidence complexity, and verdict inconsistency. Systemic impacts in the form of public trust erosion hinder the philanthropic sector as a whole. Prevention strategies require governance structure improvement, law enforcement coordination enhancement, and technology utilization for fraud detection in maintaining the integrity of Indonesia's philanthropic sector

The Role of P2TP2A for Women Victims of Domestic Violence as a Form of Realization of Human Rights Enforcement

2025-06-15T17:14:53+00:00

This research analyzes the role of Integrated Service Centers for Women and Children Empowerment (P2TP2A) towards women victims of domestic violence as a manifestation of human rights enforcement in Indonesia. Using normative juridical method, this study examines the juridical construction of P2TP2A based on the hierarchy of legislation and international human rights instruments. The findings indicate that although P2TP2A has a strong legal foundation from the 1945 Constitution to Ministry Regulation No. 5/2010, its implementation faces significant paradox between normative ideality and practical reality. Of 514 regencies/cities, only 398 have P2TP2A with varying operational readiness, while 67% of victims are unaware of this institution's existence. Determinant factors affecting effectiveness include institutional capacity disparities, limited competent human resources, suboptimal inter-stakeholder coordination, and persistent patriarchal culture. The research formulates a holistic capacity strengthening model based on four pillars: human resource competency standardization, coordination optimization, infrastructure strengthening, and outcome-based monitoring systems to realize sustainable victim protection.

Analysis of Implementation of PMK 96/2023: Electronic Data Integration Obligations Between Platforms Trading Through Electronic Systems (PPMSE) And Directorate General of Customs and Excise on Transactions Above 1000 Shipments

2025-06-15T17:39:36+00:00

This study analyzes the implementation of Minister of Finance Regulation No. 96/PMK.04/2023 which mandates electronic data integration between Electronic System Trading Platforms (PPMSE) and the Directorate General of Customs and Excise for transactions exceeding 1000 shipments. Using a quantitative approach with explanatory and evaluative design, the research involved 178 PPMSE platforms and 87 DJBC officials as respondents. Results show implementation success rate of 89.6% with compliance rate improvement from 64.7% to 92.4%. The 1000-shipment threshold proved highly effective with 94.3% coverage ratio of total cross-border e-commerce transaction value. Implementation generated state revenue increase of IDR 5,198.8 billion (65.1%) with benefit-cost ratio of 14.17:1. Operational efficiency improved significantly through clearance processing time reduction from 72.4 hours to 18.6 hours and 89.8% officer productivity increase. Enforcement mechanisms demonstrated high effectiveness with 97.7% case resolution rate and 93.8% post-sanction compliance. The system built has scalability up to 300% transaction volume and has become regional best practice. PMK 96/2023 successfully created sustainable digital taxation transformation with positive impacts on transparency, efficiency, and competitiveness of Indonesia's e-commerce ecosystem.