Portal Jurnal Universitas Islam Sultan Agung (UNISSULA)
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Legal Problems Regarding State Financial Losses Due to Corruption in State-Owned Enterprises (Research Study at the Bogor Regency District Attorney's Office)
No full textAbstract. The element of corruption in BUMN Persero is state losses. Based on the definition of state finances contained in Article 2 letter g of Law No. 17 of 2003 concerning State Finances. However, this provision differs in the substance of the BUMN Law which states that BUMN Persero is a private legal entity that has its own independence. There is an overlap of several rules which on the one hand state that the money has been transferred to the BUMN's own finances and on the one hand state that the money is absolutely state finances. The aim of this research is to find out and analyze (1) the existence of BUMN in the Indonesian state administration system from a state financial perspective, (2) the pattern of law enforcement for criminal acts of corruption in BUMN which cause losses to state finances, (3) the solution concept in overcoming legal problems regarding the element of state losses due to criminal acts of corruption in BUMN. The aproach method used in this study is sociological juridical. The specifications of this study are descriptive analytical. The data sources used are primary data and secondary data. Based on the of the research and discussion, it can be concluded: (1) In relation to the management of state finances separated in BUMN, the Law on State Finances confirms that state assets separated in BUMN are legally normatively included in state finances as regulated in Article 2 letter g which states that state assets/regional assets managed independently or by other parties in the form of money, securities, receivables, goods, and other rights that can be valued in money, including assets separated in state companies/regional companies; (2) If legally normatively in describing the pattern of law enforcement against corruption in BUMN without considering the problematic ambiguity of the latest BUMN Law with the Corruption Law, the patterns revealed by the Prosecutor in law enforcement against corruption in BUMN include proof in calculating state financial losses; (3) There is a major indication of the creation of hidden resistance for BUMN officials if legal provisions are not accompanied by strict accountability tools. This concern is justified considering that not all business policy-making is within the framework of public interest; There are times when a wrong business decision can be disguised as a strategic policy when in fact there is a conflict of interest involved
Dropshipping in Batam Bonded Area: Tax Consultants' Challenges in Preventing Value Added Tax Disputes
No full textThis research analyzes the complexity of Value Added Tax (VAT) implementation in dropshipping business practices within the Batam Bonded Zone, given the rapid growth of the digital economy and the nature of cross-jurisdictional transactions. This thesis aims to identify the f i scal compliance challenges faced by dropshipping actors and tax authorities, and to formulate policy recommendations that align with both positive legal frameworks and Sharia ethics. Using a juridical- normative approach enriched with empirical data through in-depth interviews, this study examines the inconsistencies of de minimis rules, the ambiguity in determining VAT' s point of incidence, and their implications for the principles of justice (adl) and legal certainty. The findings indicate that the current regulatory ambiguities create gharar (excessive uncertainty) which potentially reduces tax legitimacy in the eyes of Muslim taxpayers. Although specific mediation cases related to dropshipping VAT disputes in Bonded Zones are not widely documented, mediation is identified as a potential alternative dispute resolution mechanism that is more efficient and adaptive. This research concludes that regulatory harmonization between digital business dynamics and Sharia principles is highly necessary, and offers a comprehensive theoretical framework integrating positive law and Islamic ethical dimensions, with novelty in its specific analysis of the Batam Bonded Zone and the role of mediation as a solution
Legal Review of Business Registration and Verification Service Mechanisms in Timor-Leste (SERVE, IP/Serviço De Registo E Verificação Empresarial, Instituto Publico)
No full textThis research aims to examine juridically and analytically the mechanism of business registration and verification services in Timor-Leste, which is carried out by the Serviço de Registo e Verificação Empresarial, Instituto Público (SERVE, IP) as a public institution responsible for the legalization process of business entities. The focus of the study is directed at the legal basis underlying the operation of SERVE, IP., the procedures of business registration and verification services, as well as the challenges faced in the implementation of government policies in the field of economic licensing. The research method used is normative juridical with a descriptive-analytical approach, through a literature review of regulatory analysis and relevant legislation, as well as official documentation from the Government of Timor-Leste. The approach method employed in the preparation of this thesis is normative juridical research (normative legal research). Normative juridical research is library-based legal research conducted by examining library materials or secondary data only. The results of the study show that the existence of SERVE, IP., has made a significant contribution to government efforts in creating legal certainty, transparency, and efficiency for entrepreneurs in Timor-Leste. The mechanism applied is relatively simple with the concept of a one-stop shop that facilitates the business registration process. However, its implementation still faces considerable challenges, including limited competent human resources, suboptimal utilization of information technology in the service system, and overlapping sectoral regulations with existing economic licensing laws. These factors affect the speed, effectiveness, and quality of services provided to the public and the private sector. To improve the effectiveness of the mechanism, efforts are needed to harmonize sectoral regulations with national economic licensing policies, strengthen the institutional capacity of SERVE, IP., and develop a more integrated digital service system. Thus, the business registration and verification policy implemented is expected to support private sector growth, improve the investment climate, and reinforce sustainable economic development in Timor-Leste
Analysis of Termination of Prosecution in Drug Abuse Cases Based on Restorative Justice
No full textImprisonment of narcotics and dangerous drug users has proven ineffective. This is a common thread in law enforcement against narcotics users. The purpose of this study is to examine and analyze the implementation of the termination of prosecution for narcotics abuse cases based on restorative justice, examine and analyze weaknesses in the termination of prosecution for narcotics abuse cases based on restorative justice. This legal research uses an empirical juridical legal research approach. The implementation of the termination of prosecution for narcotics abuse cases in Indonesia is still based on Law No. 35 of 2009, specifically Article 127 paragraph (1), which positions users as criminal perpetrators, thus causing overcrowding in prisons and social stigma. To address this, the Attorney General's Office issued Attorney General's Guidelines No. 18 of 2021 which opened the opportunity for termination of prosecution with a rehabilitation mechanism, although previously Regulation No. 15 of 2020 excluded narcotics cases. Real implementation is evident in the Eros Prastiyo case at the Sidoarjo District Attorney's Office, which demonstrates the restorative justice process, from pre-prosecution and BNN assessment to rehabilitation. This approach emphasizes punishment as the ultimum remedium and positions users as victims in need of recovery. However, its implementation still faces substantive weaknesses, such as articles that emphasize imprisonment over rehabilitation. Furthermore, structural weaknesses are evident in inter-institutional coordination, limited rehabilitation facilities, and weak oversight. Weaknesses in the legal culture, such as societal stigma and a repressive paradigm by officials, remain dominant. Therefore, reforms in the substance, structure, and culture of the law are needed to create a more humane and just system
Usulan Perbaikan Tata Letak Fasilitas Dengan Menggunakan Metode Block Layout Overview with Layout Planning (BLOCPLAN)
No full textPerancangan tata letak fasilitas pada sebuah pabrik merupakan salah satu hal yang paling penting untuk meningkatkan efesiensi supaya proses pada setiap kegiatan di pabrik berjalan dengan lancar dan memiliki waktu yang efesien. Penelitian dilakukan di UMKM Morococo, seuah perusahaan di bidang minuman yang memproduksi nata de coco, UMKM Morococo memiliki 10 ruangan terdiri dari gudang bahan baku, area material bahan baku, ruang cutting, ruang packing produk mentah, gudang barang jadi, area penerimaan barang, ruang produksi, kantor, mushola, dan toilet. Dengan demikian tata letak fasilitas UMKM Morococo ini memerlukan perbaikan, sehingga dapat memperbaiki tata letak pada perusahaan dan dapat mendekatkan jarak antar ruangan satu ke ruangan lainnya. Hasil dari penelitian yang telah dilakukan, usulan tata letak fasilitas yang baik digunakan agar proses produksi berjalan dengan lancar dan efesien adalah pada layout usulan 4 dari hasil pengolahan software blocplan karena layout tersebut memiliki total jarak material handling yang lebih pendek sebesar 456,1 meter dibandingkan layout awal sebesar 1.309,6 meter. Sehingga mengalami pengurangan total jarak material handling sebesar 853,5 meter. Total ongkos material handling permeter layout usulan sebesar Rp. 130.403,54 meter perhari lebih kecil dibandingkan layout awal sebesar Rp. 374.427,74 meter perhari. Sehingga perusahaan dapat menghemat ongkos material handling permeter sebesar Rp. 244.024,2.Kata kunci: Blocplan, Ongkos Material Handling, Tata Letak Fasilitas
The Impact of Rebranding on Indrive User Trust Among Students in Greater Bandung
No full textThis study aims to investigate the impact of the rebranding efforts undertaken by Indrive on customer trust, particularly among students in the Bandung Raya area. A total of 102 students, who are active users of the Indrive application, participated in this research by completing a questionnaire. A quantitative method was employed, with descriptive-verification analysis through Hypothesis Testing (T-test and F-test). The collected data indicates that the change in logo has a significant impact, with 71.96% of respondents showing a positive response to the rebranding. The primary findings of this study suggest that the rebranding of Indrive has a tangible influence on customer trust, especially among students in the Bandung Raya area. Data analysis reveals that 7.82% of the changes in customer trust can be directly attributed to the rebranding. The remaining 2.18% is attributed to other unrelated factors. These results indicate that the visual changes and brand messaging conveyed through the rebranding successfully affect customer perceptions and trust. Thus, this study confirms that the rebranding of Indrive has a significant impact on strengthening customer trust among students in the Bandung Raya area
Eiger Adventure Communication Strategy at Women Jungle Survival Course (WJSC) Event
No full textThis research discusses the Eiger Adventure communication strategy in the Women Jungle Survival Course (WJSC) program. The aim is to understand and analyze the strategic steps taken by Eiger Adventure as a guideline for communication planning and communication management at WJSC events. This research uses a qualitative approach with a case study method, involving interviews, documentation and observation. This research refers to the PR strategy model of Cutlip, Center and Broom (2009), which involves four steps in the PR process, namely determining the problem, planning and programming, taking action and communicating, and program evaluation. The research results show that Eiger Adventure was successful in designing and implementing WJSC with an effective communication strategy. Even without carrying out special segmentation in its approach, in reality the number of WJSC registrants exceeds the target, which shows Eiger's reputation among nature activists
Strengthening Consumer Protection in Digital Transactions: A Legal Perspective on Click-Wrap Agreements Under the Consumer Protection Law
No full textThis study examines the effectiveness of consumer protection in Indonesia’s digital transactions, with a focus on click-wrap agreements. It addresses three key questions: the normative application of consumer protection laws, the practical challenges in enforcing these laws in online markets, and strategies to strengthen legal safeguards. Using a normative and conceptual juridical approach, the research analyzes relevant legislation, including the consumer protection law, electronic information and transactions law, personal data protection law, Government Regulation Number 80/2019, and Minister of Trade Regulation Number 31/2023. Literature review and legal documents, such as academic studies, court decisions, and government policies, were also examined to assess compliance, identify ambiguous clauses, and evaluate protection mechanisms. Findings indicate that while Indonesia has legal framework guaranteeing consumer rights to accurate information, safety, compensation, and data privacy, practical enforcement remains limited. Click-wrap agreements often contain complex or non-negotiable clauses that reduce consumers’ ability to exercise their rights. Strengthening legal mechanisms, including online dispute resolution, enhanced capacity of the consumer dispute resolution agency, digital consumer literacy, and regulatory harmonization, is essential to bridge the gap between law and practice. Coordinated implementation of these measures can ensure effective, transparent, and equitable protection for digital consumers
The Settlement of Children's Cases Through Diversion: Role of Leader Community for Justice
No full textThe prison punishment model makes law enforcement behavior only oriented towards punishment, so that the concept of diversion is only used as an option, without considering the importance of the success of its implementation, this study is expected to produce objectives to determine, analyze and study the role of the community in resolving cases of children in conflict with the law through diversion. This study used a socio-legal approach. The results of the study state that, Diversion, as part of restorative justice, aims to restore the condition of victims and perpetrators, and repair relationships damaged by criminal acts, not just to impose punishment. In addition, the issue of child criminal cases can also be resolved through non-formal mechanisms based on standard guidelines. Forms of non-formal handling can be carried out through diversion as a mediation process facilitated by law enforcement at every level. In the case of Children in Conflict with the Law, necessary to present community leaders to provide considerations for the success of diversion so that it achieves the value of justice
Legal Validity of Electronic Summons in Indonesia’s Civil Procedural Law: A Study of Supreme Court Regulation No. 7 of 2022
No full textDigital transformation in Indonesia’s judicial administration is reflected in the implementation of the electronic justice system, particularly through the regulation of e-summons. However, in practice, the e-summons mechanism intersects with the principles of legality and propriety of relaas (summons) as regulated under civil procedural law. This article examines the legal validity of electronic summons as regulated by Supreme Court Regulation Number 7 of 2022 within the framework of civil procedural law that remains guided by the HIR and RBg. It also analyzes legal issues arising from the delivery of summons through external parties, which raises concerns regarding authority, accountability, and procedural legitimacy. This study employs a normative legal research method, using statutory analysis, a conceptual approach to procedural law principles, and a comparative approach to electronic summons practices in several other countries. The findings reveal normative inconsistencies between conventional procedural law and recent digital regulations, as well as unresolved legal issues related to the involvement of third parties in delivering summons. These challenges highlight the need for a reformulation of civil procedural law that accommodates technological developments without undermining legal certainty and procedural justice