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Non-Fungible Token as a Condition for Intellectual Property Registration and Digital Asset Marketing Strategy Using Digital Tokens Kurniawan, Shelly; Tiopan, Demson
Journal of Business, Social and Technology Vol. 4 No. 2 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i2.170

Abstract

Creativity is unlimited. Creativity is not only visible in real terms that can be touched by human hands, but now it is widespread in cyberspace. This creativity can be in the form of music, inventions, logos, and others that can be protected by intellectual property. The protection of intellectual property can be combined with a Non-Fungible Token. The purpose of this research is to examine the use of Non-Fungible Tokens as an intellectual property registration and the use of Non-Fungible Token as a marketing strategy for digital assets. The research method is normative juridical which will multiply from some secondary literature, books, journals, and other sources related to intellectual property, Non-Fungible Tokens, and marketing strategies. The use of Non-Fungible Tokens as a condition for intellectual property registration can have a positive impact, especially in terms of determining novelty requirements. Businesses can use Non-Fungible Tokens as a marketing strategy to market their works or digital assets.
Pandemic on the Ship: Emergency Legality and Human Rights Security of the Floating Isolation Policy in Indonesia Mujib, M. Misbahul; Kurniawan, Shelly; Basuki, Udiyo; Iswantoro, Iswantoro; Arfaizar, Januariansyah
Volksgeist: Jurnal Ilmu Hukum dan Konstitusi Vol. 8 Issue 2 (2025) Volksgeist: Jurnal Ilmu Hukum Dan Konstitusi
Publisher : Faculty of Sharia, Universitas Islam Negeri (UIN) Profesor Kiai Haji Saifuddin Zuhri Purwokerto, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/volksgeist.v8i2.13122

Abstract

The COVID-19 pandemic compelled governments worldwide to implement extraordinary measures that tested the boundaries of legality and human rights protection. This study examines makassar’s floating isolation policy an innovative yet controversial public health intervention that repurposed the km umsini  as a quarantine facility during the 2021 surge in infections. The policy drew debate due to its top-down implementation and concerns that s, historically, have been among the fastest environments for infectious disease transmission, including covid-19. Employing a juridical–empirical approach, this research assesses the policy’s conformity with indonesia’s constitutional obligations and international human rights standards, particularly the international covenant on economic, social and cultural rights (icescr) and the international health regulations (IHR 2005). Field data were obtained through semi-structured interviews with health officials, volunteers, supported by documentary and legal analysis. The findings reveal that while the policy effectively reduced hospital overcrowding and community transmission, it operated within a “gray zone of legality” due to the absence of explicit statutory regulation. Using state obligations theory, the human security framework, and emergency law theory, the study demonstrates that legality during crises can be sustained through transparency, proportionality, and participatory governance. It concludes that compassionate legality rooted in respect for human dignity and procedural fairness can transform emergency discretion into a framework of human-centered resilience. Overall, this research enriches global scholar by illustrating how ship can be innovation in pandemic era redefines the relation between law, human rights, and crisis governance.
Revisiting Justice in Income Tax Article 23 Withholding and Corporate Income Recognition Widjaja, Julie Ekapuri; Kurniawan, Shelly
Mimbar Keadilan Vol. 19 No. 1 (2026): Februari 2026
Publisher : Faculty of Law, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/mk.v19i1.13109

Abstract

Taxpayers operating as corporations are required to maintain proper bookkeeping, which mandates that every transaction be recorded in accordance with the period in which it occurs. Corporations engaged in service provision are subject to withholding of Income Tax (PPh) Article 23 by the income provider at the time of payment for the services rendered. The Withholding Tax Evidence (BUPOT) for PPh Article 23 serves as a tax credit that can be accounted for in the Annual Corporate Income Tax Return (SPT Tahunan PPh Badan). This study aims to examine the legal inconsistencies regarding the withholding period of PPh 23 in relation to the income recognition of corporate taxpayers from the perspective of fairness, while also proposing solutions to address the issues arising from these discrepancies. The methodology employed in this research is a normative legal approach utilizing the statute approach. The findings indicate that the withholding of PPh Article 23 for corporate taxpayers in the service sector can lead to significant overpayment or underpayment of taxes each fiscal year, particularly when gross revenue fluctuates from year to year. Additionally, this study identifies several potential solutions that could be implemented to resolve the various challenges encountered.
Perspektif Akademisi Jepang terhadap Perkembangan Infrastruktur Jawa Barat Tjiptodjojo, Kartika Imasari; Setyawan, Surya; Suwarno, Henky Lisan; Margaretha, Yolla; Saragih, Susanti; Debbianita, Debbianita; Meyliana, Meyliana; Kurniawan, Shelly
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 12 (2026): Februari
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i12.4144

Abstract

Kegiatan seminar internasional yang menghadirkan akademisi Jepang dan Indonesia diselenggarakan sebagai ruang dialog akademik untuk memperkaya wawasan mengenai arah penguatan pembangunan infrastruktur dan transformasi pembangunan daerah di Jawa Barat. Forum ini menjadi sarana pertukaran gagasan terkait transformasi digital, penguatan sumber daya manusia, tata kelola keberlanjutan, serta kolaborasi multipihak dalam pembangunan regional. Melalui paparan narasumber dan diskusi interaktif, kegiatan ini menghasilkan berbagai perspektif strategis yang menekankan pentingnya pendekatan sistemik dalam pembangunan, tidak hanya berfokus pada modernisasi infrastruktur fisik, tetapi juga pada penguatan kapasitas institusional, kesiapan sosial, dan pemanfaatan teknologi berbasis data. Kegiatan ini berkontribusi dalam memperluas pemahaman akademik serta mendorong diseminasi gagasan pembangunan berkelanjutan melalui dialog lintas negara.
Pengaturan dan Perlindungan Hukum bagi Konsumen atas Penjualan Parfum Tanpa Izin Edar Miktam, Zefanya; Kurniawan, Shelly
As-Syar i: Jurnal Bimbingan & Konseling Keluarga  Vol. 8 No. 2 (2026): As-Syar’i: Jurnal Bimbingan & Konseling Keluarga
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

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

Abstract

 Refillable perfumes, commonly known as perfumes without distribution permits, differ from official refills provided by well-known brands such as LV, Dior, or Hermès. In practice, perfumes without distribution permits do not yet have full permits from the BPOM (Indonesian Food and Drug Authority), as permits are only granted for perfume essences. The blending process, which takes place directly in front of consumers, creates uncertainty, as consumers are unaware of the additional ingredients used by the seller. These blended products should be sent to the BPOM to obtain an official distribution permit, so that the composition, including the methanol content, can be stated in detail. This study aims to analyze the legality of perfumes without distribution permits from the perspective of health law and consumer protection. The method used is a normative juridical approach with a statutory and conceptual approach. The results indicate that refillable perfumes are classified as products without distribution permits because the blending process is not supervised by the BPOM. The main problem is the weak oversight of additional ingredients, including the potential use of methanol, which is harmful to health. The growing stigma that perfumes without a marketing authorization are better used on clothing stems from consumer experiences of skin irritation or burning. The implications of this research emphasize the importance of restricting or even banning the use of methanol in perfumes without a marketing authorization, given its long-term impact on public health. The authors recommend that Indonesia follow the example of European countries that have declared methanol an illegal ingredient in cosmetics. Therefore, this research serves to strengthen BPOM regulations and provide greater protection under health and consumer law, leading to better legal standards for the supervision of perfume products in Indonesia.