eJournal UPN Veteran Jakarta (Universitas Pembangunan Nasional)
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Digital Transformation in Indonesian Halal Industrial Zones
Digital transformation has become a strategic imperative for enhancing the competitiveness of Indonesia’s halal industrial zones in an increasingly dynamic and transparency-driven global market. This study investigates the application of digital technologies—namely Blockchain, the Internet of Things (IoT), and Artificial Intelligence (AI)—within halal industrial areas, while identifying key challenges, emerging opportunities, and strategic development pathways. Adopting a qualitative exploratory approach, the research involved semi-structured interviews with five key informants, including industrial zone managers, officials from the Halal Product Assurance Agency (BPJPH), and representatives of halal-oriented small and medium enterprises (SMEs). Additional data were collected through on-site participant observation and document analysis of relevant policies and technical reports. Thematic analysis was employed to examine the qualitative data, followed by interpretation through a SWOT framework, which was subsequently integrated into a TOWS matrix to formulate strategic recommendations. The findings highlight three primary challenges: digital inequality among industrial zones, resistance to technology adoption, and inadequate infrastructure. These issues underscore the urgent need for regulatory harmonization by the government, increased investment in infrastructure and digital literacy by industry stakeholders, and enhanced academic engagement in Shariah-compliant digitalization research. The study proposes several actionable recommendations, including the establishment of public–private partnerships (PPPs), the implementation of certified digital training programs for halal SMEs, the creation of halal technology incubators, and the development of national standards for halal-related digital technologies. Overall, this research contributes to the discourse on building a digitally integrated, transparent, and sustainable halal industrial ecosystem in Indonesia
IMPLIKASI HARMONISASI PERATURAN PERPAJAKAN TERHADAP PRINSIP KEADILAN VERTIKAL DAN HORIZONTAL DALAM SISTEM PERPAJAKAN NASIONAL
Abstract
This study examines the implications of tax regulation harmonization on the principles of vertical and horizontal justice in the national taxation system, especially after the implementation of the Tax Regulation Harmonization Law (UU HPP) in the 2021-2025 period. Through a normative legal approach and qualitative analysis, this study identifies that the HPP Law has resulted in significant changes in the income tax rate structure, value added tax reformulation, the introduction of voluntary disclosure programs, and strengthening tax administration. The research findings indicate that harmonization efforts have improved vertical justice through the implementation of a more granular progressive rate structure and the expansion of the tax base for high-income groups. Meanwhile, improvements in horizontal justice are reflected in the equalization of tax treatment between the formal and informal sectors, as well as between various types of income. However, this study also identifies several challenges such as administrative complexity and the risk of non-compliance that can hinder the achievement of optimal tax justice. The research results recommend a strategy to strengthen the tax system through simplification of tax administration, strengthening the capacity of tax authorities, and educating taxpayers to ensure effective implementation of tax harmonization policies that support the principles of tax justice.
Penelitian ini mengkaji implikasi harmonisasi peraturan perpajakan terhadap prinsip keadilan vertikal dan horizontal dalam sistem perpajakan nasional, khususnya setelah implementasi Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) pada periode 2021-2025. Melalui pendekatan yuridis normatif dan analisis kualitatif, penelitian ini mengidentifikasi bahwa UU HPP telah menghasilkan perubahan signifikan dalam struktur tarif pajak penghasilan, reformulasi pajak pertambahan nilai, pengenalan program pengungkapan sukarela, dan penguatan administrasi perpajakan. Temuan penelitian menunjukkan bahwa upaya harmonisasi telah meningkatkan keadilan vertikal melalui penerapan struktur tarif progresif yang lebih granular dan perluasan basis pajak bagi kelompok berpenghasilan tinggi. Sementara itu, perbaikan keadilan horizontal tercermin dalam penyetaraan perlakuan pajak antara sektor formal dan informal, serta antara berbagai jenis penghasilan. Namun, penelitian ini juga mengidentifikasi beberapa tantangan seperti kompleksitas administratif dan risiko ketidakpatuhan yang dapat menghambat pencapaian keadilan perpajakan secara optimal. Hasil penelitian merekomendasikan strategi penguatan sistem perpajakan melalui penyederhanaan administrasi pajak, penguatan kapasitas otoritas pajak, dan edukasi wajib pajak guna memastikan implementasi yang efektif dari kebijakan harmonisasi perpajakan yang mendukung prinsip keadilan pajak
Strategi Bauran Pemasaran (Studi Pada Produk Kerupuk Bawang Doa Ibu, kab. Malang)
Abstract
Business activity is an activity that requires serious understanding, starting from planning what to do, the implementation stage and the monitoring stage of a business being carried out. In running a business, the important task of marketers is to be able to provide what is needed by society, both consumers and customers. The purpose of this study was to determine the marketing strategy for the product of mother\u27s prayer onion crackers in the Islamic Economic Perspective. The method used is qualitative analysis such as observation, interviews and documentation. With a marketing strategy, the company will be ready to compete and market its products to the fullest.
Keywords: Strategy; Marketing Mix; Crisp
Abstrak
Kegiatan berbisnis merupakan kegiatan yang membutuhkan pemahaman yang serius, mulai dari merencanakan apa yang akan diperbuat, tahap pelaksanaannya serta tahap memonitor suatu bisnis yang dijalankan. Dalam menjalankan bisnis, tugas penting pemasar adalah dapat menyediakan apa yang dibutuhkan oleh masyarakat baik konsumen dan pelanggan. Tujuan dalam penelitian ini untuk mengetahui Strategi Pemasaran pada Produk Krupuk Bawang Doa Ibu dalam Perspektif Ekonomi Islam. Metode yang digunakan adalah analisis kualitatif seperti observasi, interview dan dokumentasi. Dengan adanya strategi pemasaran maka perusahaan akan siap bersaing dan memasarkan produk dengan maksimal.
Kata kunci: Strategi; Bauran Pemasaran; Kerupu
Spin Off Asuransi Syariah di Indonesia: Kajian Efisiensi dan Kinerja Keuangan
Abstract
This study aims to evaluate the effectiveness of the spin-off policy for sharia business units (UUS) in Indonesia’s Islamic insurance industry, focusing on operational efficiency and financial performance. Using a literature review with a descriptive qualitative approach, the study examines academic sources, regulatory frameworks, and industry reports from the past decade. Findings indicate that the spin-off policy is intended to enhance the independence, efficiency, and growth of the Islamic insurance sector by improving governance, fostering product innovation, and increasing corporate competitiveness. However, implementation in practice faces significant challenges, including high transaction costs, substantial capital requirements, organizational restructuring, and the limited readiness of human and managerial resources. The impact of spin-offs on efficiency and financial performance varies widely, depending on institutional preparedness, parent company support, and the strategies adopted. To fully realize the benefits of spin-offs, careful planning, strong governance, and the development of skilled human resources in the sharia sector are essential, enabling companies to evolve into healthy and competitive independent entities within the national insurance landscape.
Keywords: Islamic insurance; efficiency; financial performance; spin off
Abstrak
Penelitian ini bertujuan untuk mengevaluasi efektivitas kebijakan spin off unit usaha syariah (UUS) dalam industri asuransi syariah di Indonesia, khususnya dari aspek efisiensi operasional dan kinerja keuangan. Studi ini menggunakan metode literature review dengan pendekatan kualitatif deskriptif, mengkaji berbagai referensi akademik, regulasi, dan laporan industri selama sepuluh tahun terakhir. Hasil kajian menunjukkan bahwa kebijakan spin off diharapkan dapat memperkuat kemandirian, efisiensi, dan pertumbuhan industri asuransi syariah melalui peningkatan tata kelola, inovasi produk, dan daya saing perusahaan. Namun, implementasi spin off di lapangan masih menghadapi tantangan besar, seperti tingginya biaya transaksi, kebutuhan modal, restrukturisasi organisasi, serta ketidaksiapan sumber daya manusia dan manajemen untuk beroperasi secara independen. Dampak spin off terhadap efisiensi dan kinerja keuangan perusahaan asuransi syariah terbukti beragam, sangat dipengaruhi oleh kesiapan institusi, dukungan induk, dan strategi adaptasi yang dijalankan. Untuk mengoptimalkan manfaat spin off, diperlukan perencanaan matang, penguatan tata kelola, serta pengembangan SDM yang kompeten di bidang syariah, sehingga perusahaan dapat bertransformasi menjadi entitas mandiri yang sehat dan kompetitif di industri asuransi nasional.
Kata kunci: asuransi syariah; efisiensi; kinerja keuangan; spin of
Pengembangan Model Bisnis Berkelanjutan untuk Produk Halal
Abstract
This study aims to explore the development of sustainable business models for halal products in Indonesia, focusing on environmentally friendly and ethical production, distribution, and marketing aspects. The research combines data from literature review, academic journals, government policies, and recent news sources to provide a comprehensive overview of the opportunities and challenges faced by the halal industry. The findings indicate that Indonesia has significant potential to become a global halal sustainable industry hub through efficient production practices, the implementation of digital technologies such as blockchain for supply chain transparency, and green marketing strategies that broaden the halal market beyond Muslim consumers to a global audience. However, internal obstacles such as limited human resources and halal certification issues, alongside regulatory and market competition challenges, still need to be addressed. Key recommendations include strengthening Environmental, Social, and Governance (ESG) principles, multi-stakeholder pentahelix collaboration, human resource development, and regulatory harmonization to enhance the sustainability and global competitiveness of Indonesia’s halal industry.
Keywords: Sustainable business model; Halal products; Indonesian halal industry
Abstrak
Penelitian ini bertujuan untuk mengeksplorasi pengembangan model bisnis berkelanjutan pada produk halal di Indonesia dengan fokus pada aspek produksi, distribusi, dan pemasaran yang ramah lingkungan dan etis. Studi ini menggabungkan data dari literatur, jurnal akademik, kebijakan pemerintah, dan sumber berita terkini untuk memberikan gambaran menyeluruh mengenai potensi dan tantangan dalam industri halal. Hasil penelitian menunjukkan bahwa Indonesia memiliki peluang besar menjadi pusat industri halal berkelanjutan melalui penerapan praktik produksi efisien, penggunaan teknologi digital seperti blockchain untuk transparansi rantai pasok, serta strategi pemasaran hijau yang memperluas pasar halal bukan hanya untuk konsumen Muslim, tapi juga pasar global yang lebih luas. Namun, masih terdapat hambatan internal seperti keterbatasan sumber daya manusia dan sertifikasi halal, serta tantangan regulasi dan persaingan pasar yang perlu diatasi. Rekomendasi utama penelitian ini meliputi penguatan prinsip Environmental, Social, and Governance (ESG), kolaborasi multi-pihak pentahelix, pengembangan kapasitas SDM, dan harmonisasi regulasi sertifikasi untuk mendukung keberlanjutan dan daya saing global industri halal Indonesia.
Kata kunci: Sustainable business model; Produk halal; Industri halal Indonesi
Peran Ormas Bang Japar dalam Meningkatkan Jumlah Suara Fahira Idris pada Pemilihan DPD Tahun 2024
This study examines the role of the mass base in Fahira Idris\u27 victory in the 2024 election. The rationale for this research stems from Fahira Idris\u27s consistent victories in the three election periods she participated in. The theory used is the patron-client theory. The results show that the four indicators analyzed through the electoral and non-electoral participation approaches are proven to be interconnected and form a strong foundation for Fahira\u27s relationship with Bang Japar. The imbalance of power is evident in Fahira\u27s position as a provider of resources and political access. Personal ties are built through informal communication and symbolic attention that foster emotional loyalty. Dependence is evident in access to Fahira\u27s programs and political support that Bang Japar utilizes. The reciprocal relationship is adaptive and pragmatic, but remains based on social loyalty norms that strengthen the stability of the relationshi
Evaluasi Digitalisasi Layanan Aplikasi ‘Lontong Balap’ di Dinas Kependudukan dan Pencatatan Sipil Kota Surabaya
This study aims to evaluate the effectiveness of digitalized population administration services through the ‘Lontong Balap’ applications implemented by the Surabaya City Population and Civil Registration Office (Dispendukcapil). The research uses a descriptive qualitative method with an approach based on public service theory, service effectiveness theory, and government digital transformation theory. The findings show that both applications have positively impacted the efficiency and accessibility of population administration services in Surabaya. This aligns with the principles of digitalizing public services, emphasizing convenience, speed, and transparency. However, the study also identifies challenges, such as difficulties faced by the elderly in accessing digital services. Infrastructure factors also present significant barriers, particularly regarding internet network availability and skilled human resources to operate the digital system. Therefore, enhancing staff training and strengthening digital infrastructure at the sub-district level are necessary to ensure smooth application operations
Analisis SWOT Bisnis Garmen Aftur Company
Penelitian ini bertujuan untuk menganalisis kekuatan, kelemahan, peluang, dan ancaman (SWOT) dari Aftur Company, sebuah perusahaan garmen yang didirikan oleh tiga siswa SMA pada tahun 2018. Melalui pendekatan analisis SWOT, penelitian ini mengidentifikasi berbagai faktor internal dan eksternal yang mempengaruhi kinerja dan pertumbuhan perusahaan. Kekuatan utama Aftur Company meliputi pengalaman pendiri dalam industri garmen, struktur organisasi yang efisien, dan upaya digitalisasi yang efektif. Kelemahan yang diidentifikasi mencakup tantangan dalam memperluas pasar dan ketergantungan pada pendanaan eksternal. Peluang signifikan berasal dari pertumbuhan industri tekstil dan garmen, serta digitalisasi yang membuka akses pasar global. Namun, ancaman dari kompetisi yang ketat dan fluktuasi pasar tetap menjadi tantangan utama. Partisipasi dalam program capital funding Inkubiz memberikan Aftur Company dana untuk memperoleh sertifikasi ISO, meningkatkan kapasitas produksi, dan mengembangkan infrastruktur digital. Hasil penelitian menunjukkan bahwa strategi pengembangan yang tepat dapat meningkatkan revenue kotor bulanan dari Rp9.000.000 pada awal berdiri menjadi Rp37.000.000 pada tahun 2023. Penelitian ini memberikan wawasan tentang pentingnya inovasi dan adaptasi terhadap perubahan pasar dan teknologi dalam memastikan keberlanjutan dan pertumbuhan bisnis
Gamifikasi dalam Industri Ojek Online: Pengaruh terhadap Perlindungan dan Kesejahteraan Pekerja
Gamification has become a core strategy in the online taxi industry, implemented to enhance driver performance through incentive systems, point accumulation, and rankings. While it provides flexibility and income opportunities, this system often results in unfair working conditions, including extended working hours, income instability, and inadequate social protection. Utilizing a library research approach and normative juridical analysis, this study assesses the impact of gamification on worker welfare and identifies regulatory loopholes in their legal protection. The findings indicate that the partnership status weakens drivers\u27 bargaining power, while algorithmic systems restrict their control over work. Consequently, more transparent regulations and labor protection policies that are responsive to platform-based work models are necessary.Gamifikasi telah menjadi strategi utama dalam industri transportasi online dengan menerapkan elemen permainan seperti insentif, poin, dan peringkat guna meningkatkan produktivitas pengemudi. Namun, sistem ini sering menimbulkan kondisi kerja yang tidak adil, seperti jam kerja panjang, ketidakpastian penghasilan, dan minimnya perlindungan sosial. Penelitian ini bertujuan untuk menganalisis dampak gamifikasi terhadap kesejahteraan pekerja ojek online serta menelaah celah regulasi dalam perlindungan hukum mereka. Metode penelitian yang digunakan adalah studi kepustakaan dengan pendekatan yuridis normatif, melalui kajian peraturan perundang-undangan, literatur akademik, dan doktrin hukum yang relevan. Analisis dilakukan secara deduktif dengan membandingkan norma hukum yang berlaku dengan praktik di lapangan. Hasil penelitian menunjukkan bahwa status kemitraan melemahkan posisi tawar pengemudi, sementara sistem algoritmik dalam gamifikasi membatasi kendali mereka atas pekerjaan. Hal ini menimbulkan kerentanan, terutama terkait perlindungan sosial, kepastian upah, serta risiko pemutusan hubungan kerja sepihak. Penelitian ini menyimpulkan bahwa gamifikasi cenderung memperkuat kontrol platform terhadap pekerja dibanding meningkatkan kesejahteraan mereka. Sebagai saran, penelitian ini merekomendasikan kepada pemerintah untuk menyusun regulasi yang lebih adaptif terhadap kerja berbasis platform, khususnya mengenai status hukum pekerja dan jaminan sosial. Perusahaan platform juga perlu meningkatkan transparansi sistem insentif, sementara pekerja didorong memperkuat organisasi atau serikat untuk memperbaiki posisi tawar mereka. Dengan demikian, keseimbangan antara inovasi digital dan perlindungan pekerja dapat tercapai
Re-concept of Indonesian Maritime Security to Establish Indonesian Sea Power
There are still some tangible maritime security threats in Indonesia national ideals and the President’s vision. the Law No. 32 of 2014 which gives mandate to Bakamla RI to establish security and safety patrol operation in Indonesian territorial and jurisdiction region. This research aims to discuss Bakamla failure to transform into Indonesia Coast Guard and the Indonesian maritime security is re-concepted to establish Indonesian Sea Power. By qualitative method that collect some data and information from latest news then analyzed by national constitution and theories from some experts, this research obtained two statements. Firstly, Bakamla RI has failed to transform into Indonesia Coast Guard and secondly, the Indonesian maritime security system needs to be re-concepted into coordinated multi agencies multi tasks in order to establish Indonesian Sea Power.Maritime security threats remain a tangible challenge for Indonesia, both in border areas and inland waters, with significant implications for the realization of national ideals and the President’s vision. Law No. 32 of 2014 mandates Bakamla RI to conduct security and safety patrols in Indonesian territorial and jurisdictional waters. However, Bakamla RI has not successfully transformed into the Indonesian Coast Guard as initially expected, raising concerns about the effectiveness of Indonesia’s maritime security system. This study employs a qualitative method using library research, collecting data from recent news and legal documents, then analyzing them through constitutional perspectives and expert theories. The findings highlight two key points: first, Bakamla RI has failed to function as a single multi-tasking agency due to limited fleet capacity, inadequate infrastructure, and the continued existence of overlapping institutions; second, Indonesia’s maritime security concept should be restructured into a coordinated multi-agency, multi-task system aligned with national values, the total people’s defense and security system, and the goal of establishing Indonesian Sea Power. In conclusion, this research underscores the urgency of re-conceptualizing maritime security through inter-agency coordination as a more realistic, constitutional, and strategic pathway to safeguard national sovereignty and strengthen Indonesia’s role as a global maritime fulcrum