Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora

Pertanggungjawaban Pidana Penyalahgunaan Wewenang yang Dilakukan oleh Pejabat Pembuat Komitmen dalam Pengadaan Barang/Jasa Pemerintah

Tika Roesvita Pramudya — 2026-06-19

This study aims to identify and analyze the forms of abuse of authority committed by Commitment-Making Officials (PPK) in government procurement of goods and services, as well as their criminal liability for corruption offenses. This research employs a normative juridical method using statutory, conceptual, and case approaches. The results show that government procurement is one of the sectors most vulnerable to corruption. Abuse of authority by PPK may occur during project planning, procurement system selection, tender processes, the exercise of official authority, and budget management and disbursement. Common forms of misconduct include pre-arranged project allocations to certain vendors before budget approval, document manipulation, improper preparation of the Owner’s Estimate (HPS), price mark-ups, bribery, manipulation of tender winner selection, and falsification of bidding and project handover documents. Regarding criminal liability, a PPK may be held criminally responsible when their actions cause losses to state finances. Criminal responsibility is based on the existence of an unlawful act (*actus reus*) and a guilty mind (*mens rea*), whether committed intentionally or through negligence. Therefore, abuse of authority that results in financial losses to the state may serve as a basis for criminal prosecution under anti-corruption laws.

Pengaturan Tindak Pidana Pemalsuan Uang dalam Perspektif Kepastian Hukum

Rendy Winata — 2026-06-19

This study analyzes the regulation of the crime of counterfeiting from the perspective of legal certainty. Currently, the regulation is dualistic, with Law Number 7 of 2011 concerning Currency as the lex specialis and Law Number 1 of 2023 concerning the Criminal Code as the general provision. This dualism gives rise to various problems, such as unclear norms regarding the definitions of "counterfeiting" and "resembling," overlapping provisions, disparate criminal penalties, and the inability to regulate counterfeiting electronic money, counterfeit QRIS (Qualified Transaction Receipt System), cryptocurrency, and Artificial Intelligence-based counterfeiting. This normative legal research, using legislative, conceptual, and comparative analysis approaches, finds that regulatory policies do not provide adequate legal certainty. Harmonization of regulations is urgently needed to create clear criminal definitions, proportionate criminal penalties, and consistent law enforcement. This research is expected to provide comprehensive legislative policy recommendations to strengthen the protection of the Rupiah, increase the deterrent effect, and maintain national economic stability amidst rapid technological developments.

Pengaruh Pengembangan Karir, Pelatihan Kerja, Stres Kerja, dan Lingkungan Kerja Fisik Terhadap Kinerja Pegawai Puskesmas Tegal Timur

Amelina Rosada Nur Tofani — 2026-06-20

The purpose of this research is to examine the impact on productivity of factors such as professional growth opportunities, on-the-job training, occupational stress, and the physical work environment as they pertain to the staff at the Tegal Timur Community Health Center. Quantitative research methods were employed with data collected from the Tegal Timur Community Health Center as the subject of study. A sample size of 52 respondents was used. The method of sampling was based on random sampling. We used a questionnaire to gather our data. Using SPSS 22, we conducted analyses using descriptive statistics and multivariate structural integration (MSI). Employee Performance at the Tegal Timur Community Health Center was found to be positively and significantly impacted by Career Development, Job Training, Work Stress, and Physical Work Environment.

Pertanggungjawaban Pidana Terhadap Pelaku Tindak Pidana Penyebaran Penghasutan Di Media Sosial Menurut Peraturan Perundang undangan Di Indonesia

John Freddy Simbolon — 2026-06-20

The development of information and communication technology, particularly social media, has significantly influenced patterns of social interaction, including the emergence of various forms of crime, one of which is the dissemination of incitement. This type of crime has the potential to disrupt public order and trigger social conflict if not properly addressed through adequate legal instruments. This study aims to analyze the regulation of criminal liability for perpetrators of incitement dissemination on social media under Indonesian laws and to examine future criminal law policies related to such liability. This research employs a normative legal method with statutory and conceptual approaches. The results indicate that regulations concerning criminal liability for the dissemination of incitement on social media are governed by several laws, including the Indonesian Criminal Code (KUHP) and the Law on Electronic Information and Transactions (ITE Law). However, there are still weaknesses in the application and interpretation of legal norms, particularly regarding the limits of incitement and the element of fault. Furthermore, future criminal law policies should be directed toward legal reforms that are more adaptive to technological developments, clarify the formulation of offenses, and balance law enforcement with the protection of freedom of expression. Thus, criminal liability for perpetrators of incitement dissemination on social media is expected to be implemented effectively, fairly, and with legal certainty.

Sinkronisasi Perencanaan Pembentukan Peraturan Daerah Dengan Rencana Pembangunan Jangka Menengah Daerah Berdasarkan Peraturan Perundang-undangan

Smara Dahana — 2026-06-20

This thesis discusses and describes and analyzes Law Number 12 of 2011 concerning the Formation of Legislation, especially at the planning stage of the formation of regional regulations. In accordance with Article 34 paragraph (1) letter b of Law Number 12 of 2011 concerning the Formation of Legislation, the planning of the formation of regional regulations contained in PROPEMPERDA is based on the regional development plan, but in order to implement this mandate, there is no norm in Law Number 12 of 2011 concerning the Formation of Legislation that regulates how PROPEMPERDA is prepared based on the regional development plan, one of which is the Medium-Term Development Plan (RPJMD), so that PROPEMPERDA and RPJMD are not synchronized, which can hinder regional development. This research is a normative juridical research using a legislative approach and a conceptual approach with the aim of finding the right regulatory norms in synchronizing PROPEMPERDA with RPJMD. The research results yielded ideas for synchronizing the Regional Development Plan (PROPEMPERDA) with the RPJMD, namely: 1. The existence of norms that contain and regulate the preparation of medium-term PROPEMPERDA, involving regional apparatus that organizes regional government affairs for regional planning (hereinafter referred to as BAPPEDA). 2. The existence of norms regulating the improvement of human resource competencies that carry out the preparation of PROPEMPERDA.

Keywords: synchronization, formation of regional regulations, regional development planning, PROPEMPERDA, RPJMD.

Analisis Efektivitas dan Kontribusi Pajak Daerah Kabupaten Merangin

Triyana Oky Sumantri — 2026-06-23

This study aims to analyze the effectiveness and contribution of regional tax components to the Local Own-Source Revenue (PAD) of Merangin Regency during the period 2010-2024. The study employed a quantitative descriptive method using secondary data obtained from the Regional Tax and Retribution Management Agency (BPPRD) and the Regional Financial and Asset Management Agency (BPKAD) of Merangin Regency. The analysis was conducted using effectiveness and contribution ratios. The results indicate that the effectiveness of regional taxes was dominated by the very effective category, particularly Restaurant Tax 114.35%, Advertisement Tax 111.51%, and Street Lighting Tax 101.97%. In contrast, Entertainment Tax 30.15% and Swiftlet Nest Tax 12.07% were classified as ineffective. In terms of contribution to total regional tax revenue, Street Lighting Tax provided the highest average contribution of 69.80%, categorized as very good, while the contributions of other tax types remained very low. Regarding PAD, Street Lighting Tax also contributed the most with an average contribution of 49.06%, categorized as good, whereas the contributions of other tax components were still classified as very low. The study concludes that although several regional tax components have demonstrated high effectiveness, regional tax revenue in Merangin Regency remains heavily dependent on Street Lighting Tax, indicating that the contributions of most other regional taxes to both regional tax revenue and PAD have not yet been optimized.