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Pemberdayaan UMKM Melalui Pendampingan Pembuatan NIB di Kabupaten Lumajang Rumawi, Rumawi; Nofiyanti, Maya; Azwilda, Nafila Ainul; Putri, Dahnia Azaria Diva; Afrianty, Yussy; Sholichah, Chasilatus; Aisyah, Nabila Nur; Aini, Kuratul; Amalia, Fitri; Hidayah, Syifa Aulia; Sulviana, Hanifah; Zubair, Tsaniatul Jinan; Sari, Putri Novita; Anshorulloh, Uday; Rosi, Bahrur
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 4, No 5 (2024): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v4i5.802

The Business Identification Number (NIB) is an essential identity for MSME actors, enhancing product appeal and facilitating licensing. NIB serves as a key element for entrepreneurs, as registering for this number simplifies the licensing process and strengthens the position of MSMEs in the national economy, thereby increasing their income. Additionally, NIB accelerates the licensing process, as business owners are required to register their enterprises through the Online Single Submission (OSS) system. Before the community service program, MSME actors in Sentul Village primarily engaged in selling without the desire to grow. This study aims to raise awareness about NIB through the Asset Based Community Development (ABCD) approach. The methods used include surveys, assistance in online NIB registration via the OSS system, and socialization. The results indicate the issuance of 12 NIBs, an increase in community knowledge regarding the importance of NIB, and a growing interest in legally registering businesses. This activity contributes to the more sustainable development of enterprises in Sentul Village.ABSTRAKBanyaknya pelaku UMKM yang memiliki usaha di Desa Sentul sebagai mata pencaharian namun mereka minim pengetahuan terkait perizinan dalam berusaha. Nomor Induk Berusaha (NIB) adalah identitas penting bagi pelaku UMKM, yang meningkatkan daya tarik produk dan mempermudah perizinan.NIB merupakan kunci utama bagi pelaku usaha, tujuan mendaftarkan nomor induk berusaha mempermudah proses perizinan dan memperkuat posisi UMKM dalam ekonomi nasional sehingga pendapatan UMKM dapat meningkat dari sebelumnya selain NIB dapat mempercepat proses perizinan berusaha, karena pemilik usaha wajib mendaftarkan usahanya melalui sistem Online Single Submission (OSS). Sebelum pengabdian, pelaku UMKM di Desa Sentul hanya berjualan tanpa keinginan untuk berkembang. Tulisan ini bertujuan untuk memberikan pemahaman tentang NIB melalui pendekatan Asset Based Community Development (ABCD). Metode yang digunakan meliputi survei, pendampingan pembuatan NIB secara online melalui sistem OSS, dan sosialisasi. Hasil menunjukkan penerbitan 12 NIB, peningkatan pengetahuan masyarakat mengenai pentingnya NIB, serta minat yang meningkat untuk mendaftarkan usaha secara legal. Kegiatan ini berkontribusi pada pengembangan usaha yang lebih berkelanjutan di Desa Sentul.

Implementasi Perpajakan Affiliate Marketer Shopee dalam Sudut Pandang Hukum Pajak dan Hukum Islam Sitah, Putri Dwi; Rumawi, Rumawi
Mandub : Jurnal Politik, Sosial, Hukum dan Humaniora Vol. 3 No. 3 (2025): September : Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mandub.v3i3.2765

The development of information technology brings significant changes in the business world, one of which is through the Shopee affiliate marketer program that provides opportunities for individuals to earn income through commissions from product sales. However, the tax practice of affiliate marketer income still requires in-depth study, especially in the perspective of tax law and Islamic law. The main problem in this research is how the Income Tax (PPh) payment mechanism for Shopee affiliate marketers and its compliance with the provisions of taxation law and the principles of Islamic law. This research aims to find out and analyze 1) To find out the percentage of PPh for shopee affiliate marketers in the perspective of tax law and Islamic law. 2) To know how to pay PPh for affiliate marker shopee in the perspective of tax law and Islamic law. The research method used is a legal sociology approach with a type of empirical legal research. Data is collected through observation, interview, and documentation of Shopee affiliates and sellers, and analyzed using data reduction techniques, data presentation, and drawing conclusions. The research results show that: 1) the percentage of PPh of shopee affiliate marketers is the commission received by Shopee affiliates, which is the object of PPh Article 21 and is subject to a progressive tax rate according to Government Regulation No. 58 Year 2023, based on the taxation of 50% of the total gross commission. The tax rate starts from 5% for income up to Rp60 million and increases according to the income layer. 2) The payment method of PPh affiliate marketer shopee is that Shopee deducts and deposits taxes automatically before the affiliate receives the commission, and requires the inclusion of NPWP so that the tax rate is lower. In the perspective of Islamic law, the obligation to pay taxes (dharibah) is recognized as long as it is managed fairly and used for public benefit, and does not burden the community. In conclusion, the practice of paying PPh affiliate marketer Shopee is in accordance with the provisions of the applicable tax law and can be accepted from the perspective of Islamic law as a form of contribution to the welfare of the community.

Kelahiran Hak Kebendaan pada Jaminan Fidusia Supianto, Supianto; Rumawi, Rumawi; Tri Budiman, Nanang
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 13 No 3 (2024)
Publisher : University of Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JMHU.2024.v13.i03.p01

The guarantee right owned by the creditor is a material right, which was born not from an obligatoir agreement as contained in Book III of the Civil Code, but born from a material agreement. This study aims to find out what are the characteristics and when material rights in fiduciary guarantees arise or arise as a right that has various privileges. This study uses a normative juridical method with a statutory and conceptual approach. The results of the study show that material rights (zakelijk recht) are rights that give direct power to an object. Material rights that provide guarantees have certain characteristics or characteristics as stated in the Civil Code, including being absolute, which means they can be defended by everyone, being droit de suit, meaning the right to continue to follow the object in the hands of whoever the object is, and being droit de preference, meaning having priority position in paying off receivables. In fiduciary guarantees, the registration stage plays a very important role in the process of giving birth to material rights because the birth of fiduciary guarantees coincides with the recording of fiduciary guarantees in the fiduciary register book. Registration of fiduciary guarantees is intended to strengthen legal certainty and the birth of material rights.

Consumer Protection Due to Disclaimer Clause in Internet Site Vitarani, K.; Rumawi, Rumawi
Bilancia: Jurnal Studi Ilmu Syariah dan Hukum Vol. 18 No. 1 (2024): BILANCIA
Publisher : Fakultas Syariah Institut Agama Islam Negeri Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/blc.v18i1.2850

A unilateral agreement that contains a transfer of responsibility or known as a disclaimer clause is deemed to be in conflict with the provisions of Law No. 8 of 1999 concerning Consumer Protection in article 18, an agreement which contains limits on responsibility is also contrary to the law of agreements where this is considered to have deviated or there is no compliance or conformity with one of the conditions for the validity of an agreement, namely "a legal cause", besides this having a negative impact on legal development and the health of the economy, law enforcement should be more detailed and firm regarding this matter. This research aims not to ignore a provision and as an enlightenment for legislative institutions to focus more on problems that are often overlooked, especially on law enforcement. The formulation of the problem is about the nature of the disclaimer clause according to contract law, consumer protection law and its impact in the future for business actors and consumers as a form of material or basic knowledge of legal certainty and the impact of the inclusion of the disclaimer clause. The method used in research is a type of normative legal research. The validity of an agreement according to the Civil Code must fulfill the four conditions stated in article 1320 of the Civil Code. The inclusion of standard clauses on internet sites remains based on the law of agreements in the Civil Code. Meanwhile, the inclusion of unilateral agreements on internet sites in consumer protection law is considered valid as long as it does not violate the rules in article 18. In conclusion, there is no truth in the inclusion of a disclaimer if viewed from consumer protection law, and in assessing the meaning and definition of a disclaimer which is clearly against the rules, its inclusion is considered does not conform to the requirements in article 1320 of the Civil Code regarding the existence of a legal cause. The impact of including the disclaimer clause will result in legal problems for consumers and business actors as well as a lack of justice.

Consumer Protection Due to Disclaimer Clause in Internet Site Vitarani, K.; Rumawi, Rumawi
Bilancia: Jurnal Studi Ilmu Syariah dan Hukum Vol. 18 No. 1 (2024): BILANCIA
Publisher : Fakultas Syariah Institut Agama Islam Negeri Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/blc.v18i1.2850

A unilateral agreement that contains a transfer of responsibility or known as a disclaimer clause is deemed to be in conflict with the provisions of Law No. 8 of 1999 concerning Consumer Protection in article 18, an agreement which contains limits on responsibility is also contrary to the law of agreements where this is considered to have deviated or there is no compliance or conformity with one of the conditions for the validity of an agreement, namely "a legal cause", besides this having a negative impact on legal development and the health of the economy, law enforcement should be more detailed and firm regarding this matter. This research aims not to ignore a provision and as an enlightenment for legislative institutions to focus more on problems that are often overlooked, especially on law enforcement. The formulation of the problem is about the nature of the disclaimer clause according to contract law, consumer protection law and its impact in the future for business actors and consumers as a form of material or basic knowledge of legal certainty and the impact of the inclusion of the disclaimer clause. The method used in research is a type of normative legal research. The validity of an agreement according to the Civil Code must fulfill the four conditions stated in article 1320 of the Civil Code. The inclusion of standard clauses on internet sites remains based on the law of agreements in the Civil Code. Meanwhile, the inclusion of unilateral agreements on internet sites in consumer protection law is considered valid as long as it does not violate the rules in article 18. In conclusion, there is no truth in the inclusion of a disclaimer if viewed from consumer protection law, and in assessing the meaning and definition of a disclaimer which is clearly against the rules, its inclusion is considered does not conform to the requirements in article 1320 of the Civil Code regarding the existence of a legal cause. The impact of including the disclaimer clause will result in legal problems for consumers and business actors as well as a lack of justice.

Implementasi Perlindungan Hukum Petani Tembakau dalam Hukum Indonesia Aviessita Mar'ah Nuruttamami; Rumawi Rumawi; Udiyo Basuki; ST. Sariroh; Sukron Mazid; Mohammad Ali; Supianto Supianto; Freddy Hidayat; Sholikul Hadi
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 3 No. 1 (2026): Januari : Mahkamah : Jurnal Riset Ilmu Hukum
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/mahkamah.v3i1.1447

This study discusses the legal problems faced by tobacco farmers in Sukorejo Village, Kotaanyar District, Probolinggo Regency due to the closure of large tobacco warehouses that force them to depend on middlemen. This condition causes legal uncertainty, an imbalance in the bargaining position, and alleged violations of the principle of healthy business competition, thus having a direct impact on the economic sustainability of farmers. The focus of this research is to describe the practice of business competition and its impact on tobacco farmers and explain the form of legal protection from the perspective of business competition law and sharia economic law. The research method used is empirical law with a sociology approach to law and legislation, through observations, interviews, and documentation from farmers, middlemen, and factories. The results of the study show that there is dominance of middlemen in cooperation with large factories so that farmers lose freedom in determining prices. This condition does not reflect the principles of fairness and transparency in business competition. Legal protection is still weak because there is no regulation of the basic price or a definite buying and selling mechanism. In the perspective of sharia economic law, the practice violates the principles of al-adl (justice) and al-amanah (honesty). In conclusion, preventive legal protection is needed in the form of price regulation and the establishment of marketing cooperatives, as well as repressive protection through law enforcement against unfair business competition practices.

PENGATURAN HAK KEKAYAAN INTELEKTUAL DALAM MASYARAKAT KOMUNAL DI INDONESIA Adawiyah, Robiatul; Rumawi, Rumawi
Repertorium: Jurnal Ilmiah Hukum Kenotariatan Vol. 10 No. 1 (2021): Repertorium
Publisher : Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28946/rpt.v10i1.672

The Communal Intellectual Property of Indonesia is susceptible to recognition, theft, and piracy of other countries because Indonesia is still not a sovereign guarding culture. Regulations of Unesco, sui generis system from Convention on Biological Diversity (CBD) and regulation of Malaysia year 2005 AKTA 645 about national heritage it is tangible proof that cultures must have a specific binding arrangement to protect for it. This research purpose to know the setting of intellectual property rights in comunal societies Indonesia by normative legal research methods. The findings that there is weaknesses in protecting communal societies set on a few rules that is copyrigts law, patent law, and merk law so that gives rise to ambience. The legal protection of communal rights against intellectual property requires a special law containing definitions and ling space and the existance of a special agency that regulates its application mechanisms.

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