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All Journal KADARKUM: Jurnal Pengabdian Kepada Masyarakat Proceeding International Conference Restructuring and Transforming Law
Arief Isdiman Saleh
Universitas Muhammadiyah Surakarta
Law, Crime, Criminology & Criminal Justice

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Penyuluhan Penegakan Hukum Oleh Bea Cukai Dalam Tindak Pidana Penyelundupan Rokok Ilegal Di Desa Buli Sarani Kecamatan Maba Kabupaten Halmahera Timur Muhammad Amin Hanafi; Puji Rahayu Subandi; Arief Budiono; Anteng Nirwanto; Nurul Hidayati; Arief Isdiman Saleh
KADARKUM: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2026): Juni
Publisher : Fakultas Hukum Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/mvs49831

Abstract

Peredaran rokok ilegal masih menjadi permasalahan yang berdampak terhadap penerimaan negara, persaingan usaha, dan kesehatan masyarakat. Rendahnya pemahaman masyarakat mengenai ciri-ciri rokok ilegal serta ketentuan hukum di bidang cukai mendorong perlunya kegiatan edukasi berbasis pengabdian kepada masyarakat. Kegiatan ini bertujuan meningkatkan pengetahuan dan kesadaran hukum masyarakat mengenai bahaya rokok ilegal, tugas dan kewenangan Direktorat Jenderal Bea dan Cukai, serta upaya pencegahan tindak pidana penyelundupan rokok ilegal di Desa Buli Sarani, Kecamatan Maba, Kabupaten Halmahera Timur. Metode yang digunakan meliputi sosialisasi, pelatihan, pemanfaatan media digital, pendampingan, dan evaluasi dengan pendekatan partisipatif. Hasil kegiatan menunjukkan adanya peningkatan pemahaman masyarakat mengenai pengertian, karakteristik, dampak, dan konsekuensi hukum peredaran rokok ilegal. Masyarakat juga mampu membedakan rokok legal dan ilegal serta menunjukkan komitmen untuk mendukung pencegahan peredarannya melalui peningkatan kepatuhan hukum dan partisipasi aktif dalam pengawasan. Sinergi antara perguruan tinggi, pemerintah desa, masyarakat, dan Direktorat Jenderal Bea dan Cukai menjadi faktor penting dalam mendukung keberhasilan program. Kegiatan ini diharapkan dapat memperkuat budaya sadar hukum serta mendukung upaya pencegahan peredaran rokok ilegal secara berkelanjutan.  
Legal Responsibility of Entrepreneurs in Cases of Violation of Micro-Small Business Permits (IUMK) for Karak Crackers in Gadingan Village, Mojolaban District Dinda Shafa Tiara Rusli; Arief Budiono; Nurul Hidayati; Luthfiyyah Amalina Husna; Arief Isdiman Saleh
Proceeding International Conference Restructuring and Transforming Law Vol. 5 No. 1 (2026): Proceeding International Conference Restructuring and Transforming Law
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is motivated by the continued discovery of violations of the legal obligations of Micro and Small Business Permits (IUMK) by karak cracker entrepreneurs in Gadingan Village, Mojolaban District, which have the potential to result in legal liability consequences and hinder business protection and development. The purpose of this study is to determine and analyze the form of legal responsibility of karak cracker entrepreneurs in violation of business permits and to identify factors that cause low legal compliance of entrepreneurs with the obligation to have and comply with IUMK in Mojolaban Village. The research method used is empirical juridical legal research with a field approach through interviews, observations, and document studies of business actors and related agencies. The results of the study indicate that the legal responsibility of business actors for violations of IUMK in practice is mostly realized through guidance, assistance, and facilitation of permits by the local government, although normatively it is possible to apply administrative sanctions. In addition, low legal compliance is influenced by internal factors such as limited legal understanding, the perception that permits are not yet urgent, and digital literacy constraints, and external factors such as uneven socialization, weak supervision, lack of firm sanctions, and the strength of traditional business culture that has been passed down through generations.
Co-Authors Anteng Nirwanto Arief Budiono Dinda Shafa Tiara Rusli Luthfiyyah Amalina Husna Muhammad Amin Hanafi Nurul Hidayati Puji Rahayu Subandi