Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP)
Tahegga Primananda Alfath
Universitas Narotama, Surabaya, Indonesia
Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
COMPARISON OF SOCIAL ENTERPRISE AND CORPORATE SOCIAL RESPONSIBILITY IN LIMITED LIABILITY COMPANIES: REGULATORY LIMITATIONS IN INDONESIA Ullia Ullia; Khusnul Yaqin; Tahegga Primananda Alfath
SOSIOEDUKASI Vol 15 No 2 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i2.8048

Abstract

The development of social enterprises as socially oriented business entities reflects a paradigm shift in understanding corporate purpose, from a purely profit-oriented approach toward the integration of economic and social objectives. However, this development has not been adequately supported by a comprehensive legal framework within the Indonesian legal system. This study aims to examine the limitations of Corporate Social Responsibility (CSR) regulations within the framework of Limited Liability Companies in accommodating social enterprises, as well as to analyze the implications of legal gaps on their existence. This research employs normative legal research using statutory and conceptual approaches. The findings indicate that CSR cannot be equated with social enterprises, as it merely functions as an additional obligation and is not inherently embedded in the company’s core objectives. Furthermore, the absence of legal mechanisms ensuring the continuity of social missions makes social enterprises in the form of limited liability companies vulnerable to shifts in orientation driven by shareholders’ decisions. The legal vacuum is also reflected in the absence of specific regulations recognizing social enterprises as distinct legal entities, resulting in only administrative acknowledgment without sufficient legal certainty. Therefore, legal reform is necessary to comprehensively accommodate the unique characteristics of social enterprises, either through the establishment of a new legal entity or the development of a specialized variant within existing corporate structures. This study is expected to contribute theoretically to the development of corporate law and practically to policymakers in formulating more adaptive regulations.
Tinjauan Hukum Bisnis Properti dalam Tindak Pidana Pencucian Uang dari Tindak Pidana Asal Perpajakan Rama Nova Hariyanto; Tahegga Primananda Alfath
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 6 No. 3 (2026): (JIHHP) Jurnal Ilmu Hukum, Humaniora dan Politik
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jihhp.v6i3.7858

Abstract

Sektor properti merupakan salah satu sektor berisiko tinggi dalam praktik tindak pidana pencucian uang (TPPU) karena karakteristiknya yang bernilai ekonomi besar dan mampu memberikan legitimasi formal atas aset hasil kejahatan. Penelitian ini bertujuan untuk menganalisis bentuk modus operandi TPPU yang memanfaatkan transaksi properti serta pertanggungjawaban hukum pelaku bisnis properti yang menerima dana hasil tindak pidana. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan dan konseptual, melalui analisis terhadap UU No. 8 Tahun 2010 tentang TPPU, UU Ketentuan Umum dan Tata Cara Perpajakan, serta regulasi terkait sektor properti. Hasil penelitian menunjukkan bahwa modus operandi TPPU dalam sektor properti umumnya terjadi melalui tahap placement dan layering, yang berujung pada integration. Dana hasil tindak pidana, termasuk tindak pidana perpajakan, digunakan untuk membeli properti secara tunai, melalui nominee, perusahaan cangkang, atau transaksi berulang guna menyamarkan asal-usul dana. Secara normatif, pelaku bisnis properti yang mengetahui atau patut diduga menerima dana hasil kejahatan dapat dimintai pertanggungjawaban berdasarkan Pasal 3, 4, dan 5 UU TPPU, termasuk pertanggungjawaban korporasi menurut Pasal 6. Dengan demikian, sektor properti berada dalam rezim kewaspadaan hukum yang menuntut standar kehati-hatian profesional yang tinggi.
Co-Authors Khusnul Yaqin Rama Nova Hariyanto Ullia Ullia