Abstract:The discourse on casino legalization in Indonesia arises as a response to the widespread illegal gambling that remains difficult to eradicate despite being prohibited under the Criminal Code (KUHP), Law No. 7 of 1974, and…
d the Electronic Information and Transactions Law (ITE). The gap between legal norms (das sollen) and social reality (das sein) shows that prohibition alone has not been effective. This research uses a qualitative method with a normative juridical approach based on legislation and a comparative approach, particularly examining Malaysia and Singapore, which have successfully managed casinos through strict regulations. The findings indicate that casino legalization in Indonesia could serve as an alternative fiscal policy, provided that clear regulations are established, ensuring economic benefits such as increased state revenue and effective control over illegal gambling, without undermining national morals and values.
Abstract:This study aims to analyze the effectiveness of legal protection for consumers in digital transactions in Indonesia. The method used is library research with a normative juridical approach. The results of the study indicate…
ate that Indonesia actually has an adequate legal basis to protect digital consumers, which is primarily sourced from Law Number 8 of 1999 concerning Consumer Protection and Law Number 19 of 2016 concerning Information and Electronic Transactions. These regulations have set out basic principles such as the obligation of business actors to provide honest information, consumer rights to security, and the recognition of electronic evidence. However, its implementation in the field encounters various significant obstacles. Case studies on e-commerce and fintech platforms reveal that consumer losses still often occur, such as products that do not match the description, difficulties with refunds, and the vulnerability of personal data. The key finding of this study is that the main challenge lies not in the legal vacuum, but in three aspects: (1) low digital literacy and consumer law so that they are not optimal in fighting for their rights; (2) alternative dispute resolution mechanisms such as BPSK and ODR (Online Dispute Resolution) which are not yet effective, fast, and easily accessible; and (3) weak supervision and law enforcement against unscrupulous business actors in the digital space. Therefore, it is concluded that digital consumer protection efforts require a holistic approach that relies not only on regulations, but also through massive public education, strengthening dispute resolution institutions, and closer synergy between the government, business actors, and the community.
Abstract:This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are…
e employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
Abstract:According to contemporary scholars, buying and selling shares is of the opinion that buying and selling shares is legally permissible and some are prohibited. Meanwhile, according to the DSN Fatwa, ensuring share buying…
and selling transactions are halal. Buying and selling shares from an Islamic legal perspective is an important topic in integrating modern economic practices with sharia principles. The analysis includes the definition of shares as ownership of company assets, the importance of ensuring that the company's business is halal, as well as the prohibition against usury and gharar. Differences of opinion among scholars in determining the law itself. This research aims to compare the opinions of the DSN Fatwa with Contemporary Fuqaha in determining the law on the sale and purchase of shares. The approach used in this writing is a normative juridical approach with literature studies. The results that the author can conclude are that the law on buying and selling shares is permissible and some is prohibited.
Abstract:This research aims to examine changes in consumer attitudes and purchasing power in the Indonesian market after the pandemic, with a focus on the impact of restrictions on online sales via social media. The COVID-19 pandemic…
emic has significantly changed consumer behavior, triggering a shift from conventional transactions to online platforms. However, online sales restrictions implemented by the Indonesian government raise questions about how consumers will respond and adapt to these changes. This research uses qualitative research methods, namely by describing systematically by conducting literature reviews about post-pandemic consumer behavior, and the impact of social media on purchasing decisions, surveys or questionnaires, and in-depth interviews with consumers to understand attitudes, and their experiences regarding online shopping on social media during the post-pandemic period. The research results reveal that restrictions on online sales via social media influence consumers' attitudes towards online shopping, forcing them to look for other alternatives or change purchasing preferences. Apart from that, these restrictions also have an impact on consumer purchasing power and consumption patterns. This analysis describes post-pandemic market dynamics in Indonesia, where e-commerce companies and business people have to adapt to changes in consumer behavior. Policy implications for the government and marketing strategies for business people are also discussed in the research providing an in-depth look at how to optimize market potential in Indonesia. amid restrictions on online sales. This research aids in comprehending the ongoing alterations in the Indonesian consumer market post-pandemic, thereby guiding government, companies, and other business entities in decision-making processes.
Abstract:CV Kurnia MebeI Indah is a furniture industry engaged in the production and sale of household furniture. The existing sales system is still conventional, namely consumers must come directly to the showroom. This can hinder…
er sales for potential customers who are out of town. In addition, the input of customer data, product data, and transaction data is still not stored properly and neatly because it still uses manual paper records. In this study, the authors built a web-based sales application (e-commerce) using the codeigniter framework. The method used in software development is the waterfall method, which in this method, starts from analyzing needs, system and software design, coding, testing, and program implementation. The result of this research is the implementation of a web-based sales system (e-commerce) at CV. Kurnia Mebel, can be used as a means of sales that can be accessed online anywhere and anytime, the purchase process can be done directly without having to come to the showroom, and can facilitate the storage of customer data, products, and company transactions.
Abstract:This study's objective is to help us comprehend how assets and liabilities are categorized and journalized in local government financial reports. Using a qualitative methodology, this study gathers data by reviewing existing…
ting literature. Data is collected by tracing and examining information or results from multiple sources, including books, proposals, articles, and relevant journals. The information gathered was then analyzed and arranged systematically, both from internal and external sources. Systematically, both from internal and external sources, and then described in the form of a narrative. In a narrative format. Based on the results of the literature study review, it can be concluded that all the sources analyzed agreed that assets and liabilities assets and liabilities must be clearly classified based on certain categories, such as current assets, fixed assets, current liabilities, and non-current liabilities followed by appropriate accounting journaling, and with appropriate accounting journaling, which reflects the transactions that have occurred and ensures that the declaration of finances occur and ensure that the declaration of finances reflect the true financial condition financial condition.
Abstract:This study aims to examine the authenticity of Sahih Bukhari Hadith No. 2112 regarding the right of khiyar through a comprehensive takhrij method to ensure the validity of the evidence in muamalah policy. Additionally, this…
his study examines the mechanism of transmitting legal texts without editorial changes and compares the ijtihad of the four schools of jurisprudence regarding time limits to provide consumer protection solutions in the digital age. The methodology employed is normative legal research using a descriptive-analytical qualitative approach through library research. Data collection techniques involved cataloging hadiths on khiyar from the Kutubus Sittah, identifying the structure of the isnad, and analyzing key vocabulary (mufradat). Data analysis was conducted through stages of isnad criticism to assess the quality of the narrators, systematic analysis of the matn, comparative analysis across schools of thought, and the synchronization of traditional principles with modern economic realities. The research results indicate that the hadiths on khiyar possess exceptional chain of transmission quality within the Silsilah adz-Dzahab tradition, ensuring the text’s accuracy free from distortion over fourteen centuries. Regarding the time limit for khiyar syarat, differing viewpoints were identified: the Shafi’i school limits it to a maximum of three days, while the Maliki school allows a duration of up to 38 days depending on the type of object. In conclusion, the principle of khiyar remains relevant in the digital economy through the transformation of the order cancellation feature as a manifestation of khiyar majelis, as well as the return policy as an application of khiyar aib and khiyar syarat. The implications of this research emphasize that the ethical values of khiyar can serve as a foundation for regulators in refining consumer protection laws to minimize information asymmetry and ensure full consent (antaradin) in every online transaction
Abstract:Advances in information and communication technology have spurred substantial changes in legal transaction procedures in Indonesia, primarily through the utilization of electronic agreements. Agreements that were previously…
sly made in traditional paper formats are now frequently conducted digitally, raising legal concerns regarding their legality, validity, evidence, and legal protection for the involved parties, particularly consumers. Although electronic agreements are normatively recognized in the Civil Code (KUHP) and the Law on Electronic Information and Transactions, practical implementation issues persist, leading to legal uncertainty. This research employs a normative legal methodology utilizing statutory, conceptual, and comparative approaches. Data was obtained through a literature review of primary, secondary, and tertiary legal sources related to electronic agreements and civil legal protection. Qualitative descriptive analysis was conducted to investigate the legal status of electronic agreements and the legal protection available for the parties within the Indonesian legal framework. The discussion results indicate that electronic agreements possess legal validity and binding force equivalent to traditional agreements, provided they meet the criteria for a valid agreement as outlined in Article 1320 of the Civil Code and the provisions of the Information Technology Law. Legal protection in electronic agreements encompasses legal certainty, the recognition of electronic document and signature evidence, and consumer protection against detrimental standard clauses. Nevertheless, challenges remain in establishing party identification, ensuring the integrity of digital contracts, and addressing power imbalances between commercial entities and consumers. This study concludes that while electronic agreements are legally recognized under Indonesian civil law, enhancing legal protection requires strengthened regulations, consistent law enforcement, and improved legal and digital literacy among the public to ensure secure, fair, and equitable electronic transactions.
Abstract:Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) kuliner memiliki peran penting dalam mendukung aktivitas ekonomi masyarakat. Namun demikian, masih banyak pelaku usaha yang menghadapi kendala dalam pengelolaan keuangan, terutama…
rutama terkait pencatatan transaksi, pemisahan keuangan usaha dan pribadi, serta penyusunan pembukuan sederhana. Kondisi tersebut juga ditemukan pada pelaku UMKM kuliner di Kelurahan Tanjung Anom. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan kemampuan penyusunan pembukuan sederhana bagi pelaku UMKM kuliner. Program dilaksanakan dengan melibatkan 15 peserta melalui tahapan identifikasi kebutuhan, persiapan kegiatan, pelaksanaan pendampingan, dan evaluasi program. Metode yang digunakan meliputi penyuluhan, diskusi interaktif, simulasi kasus, praktik penyusunan buku kas harian, serta evaluasi menggunakan pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya literasi keuangan, pencatatan transaksi, penyusunan buku kas sederhana, dan perhitungan laba usaha. Selain itu, peserta menunjukkan kemampuan yang lebih baik dalam melakukan pencatatan pemasukan dan pengeluaran secara sistematis. Program ini memberikan kontribusi positif terhadap peningkatan kapasitas pengelolaan keuangan UMKM sehingga dapat mendukung keberlanjutan dan pengembangan usaha pada masa mendatang.
Culinary Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting local economic activities and community income generation. However, many business owners still face challenges in financial management, particularly in transaction recording, separating business and personal finances, and preparing simple bookkeeping records. Similar conditions were identified among culinary MSME owners in Tanjung Anom Village. This community service program aimed to improve financial literacy and simple bookkeeping skills among culinary MSME entrepreneurs. The program involved 15 participants and was implemented through four stages: needs assessment, program preparation, mentoring implementation, and evaluation. The methods included training sessions, interactive discussions, case simulations, daily cash book practices, and evaluation through pre-tests and post-tests. The results demonstrated significant improvements in participants’ understanding of financial literacy, transaction recording, simple bookkeeping preparation, and profit calculation. Participants also showed better capability in recording business income and expenses in a more systematic manner. The program contributed positively to strengthening the financial management capacity of culinary MSMEs and is expected to support business sustainability and future business growth