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All Journal JIHAD : Jurnal Ilmu Hukum dan Administrasi Journal of Artificial Intelligence and Digital Business Fundamental : Jurnal Ilmiah Hukum
Oktavina, Sinta
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Legal Liability of Expedition Service Companies for Loss of Consumer Goods During the Transportation Process at J&T Express CP Tukad Bilok Sanur Kauh Denpasar Oktavina, Sinta; Marheni, Lily
JIHAD : Jurnal Ilmu Hukum dan Administrasi Vol 7, No 2 (2025): JIHAD : Jurnal Ilmu Hukum Dan Administrasi
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jihad.v7i2.8741

Abstract

This research discusses the form of responsibility of expedition companies for the loss of consumer goods during the transportation process. The transformation of the market from a traditional model to a digital model through the internet has led to a significant increase in demand for expedition services. This condition has encouraged the emergence of a number of shipping service companies in Indonesia, one of which is J&T Express. This research applies a non-doctrinal juridical sociological approach. Based on the results of interviews and data analysis related to incidents of loss of goods belonging to J&T Express service users, it is found that the company has fulfilled its obligations by providing compensation or compensation for the loss of goods experienced by consumers. J&T Express service users who experience loss of goods have several options to take legal action, namely by options to take legal action, namely by filing a lawsuit or claim against J&T Express through non-litigation, which is a form of direct dispute resolution without going to court, or through litigation involving legal proceedings in court. Until now, based on the information obtained, there has never been a dispute resolution through litigation at J&T Express CP Tukad Bilok Sanur Kauh Denpasar.
Pengaruh Efek Halo: Agresivitas Pajak, Ulasan Pihak Ketiga Laporan CSR, dan Tekanan Stakeholder Pelanggan (Studi Kasus pada Sektor Energy di BEI) Dewi, Ni Ketut Utami; Nusantari, Dewa Ayu Mas Putriari; Oktavina, Sinta
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4077

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ulasan pihak ketiga laporan CSR pada Agresivitas Pajak dan pengaruh tekanan stakeholder pelanggan dalam kemampuannya memperkuat pengaruh ulasan pihak ketiga laporan CSR pada Agresivitas Pajak. Populasi dari penelitian ini adalah seluruh perusahaan sektor energy yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling dan diperoleh sampel sebanyak 147 amatan. Data diperoleh dari laporang keberlanjutan, laporan tahunan dan laporan keuangan perusahaan dan di analisis menggunakan software SmartPLS3. Teknik analisi data dalam penelitian ini menggunakan moderated regression analysis yang diestimasi dengan SEM-PLS. Hasil penelitian ini memberikan bukti bahwa bahwa CSR tidak berpengaruh terhadap agresivitas pajak. Ulasan pihak ketiga terkait laporan CSR yang disampaikan oleh perusahaan dalam laporan keberlanjutan tidak mencerminkan kinerja CSR yang sesungguhnya. Informasi CSR yang diungkapkan perusahaan belum tentu mencerminkan kondisi yang sebenarnya, karena pengungkapan tersebut lebih terkait dengan kewajiban perusahaan dan bukan sebagai bentuk strategi penghindaran pajak. Menurut teori legitimasi organisasi, perusahaan tidak hanya memperhatikan hak investor, tetapi juga hak masyarakat. Kedua, membuktikan bahwa stakeholder pelanggan (penjualan) berpengaruh negatif dan signifikan atau dapat memperkuat pengaruh ulasan pihak ketiga laporan CSR pada agresivitas pajak ke arah negatif sehingga terbebas dari efek halo. Stakeholder pelanggan mampu menganalisis kerelevansian antara aktivitas dengan informasi yang diungkapkan dalam laporan CSR sehingga dapat menurunkan Tingkat agresivitas pajak perusahaan.
Perlindungan Hukum Kepada Konsumen Saat Berbelanja Online Menggunakan Sistem Pembayaran Cash on Delivery Alid, Idul Hanzah; Ekaningsih, Lailasari; Tohari, Mohamad; Salsabila, Shafa' Diva; Oktavina, Sinta
Fundamental: Jurnal Ilmiah Hukum Vol. 14 No. 2 (2025): Fundamental: Jurnal Ilmiah Hukum
Publisher : Universitas Muhammadiyah Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34304/jf.v14i2.451

Abstract

The rapid development of information technology has changed people's behavior in conducting transactions from conventional methods to electronic commerce (E-Commerce), where the Cash on Delivery (COD) payment system has become a popular option due to its convenience and efficiency. However, this buying and selling practice often poses legal risks and losses due to a lack of understanding of the rights and obligations of the parties involved. This study aims to analyze two main aspects: the legal basis governing the COD payment system in E-Commerce transactions and the forms of legal protection for consumers in such transactions. The research method employed is a normative juridical approach with an analytical and prescriptive focus, which involves reviewing literature and secondary data, as well as applicable legal norms, to provide arguments regarding emerging legal issues. The results of the study show that the legal basis for COD transactions in Indonesia is based on the Civil Code (KUHPer) concerning agreements, the Electronic Information and Transactions Law (UU ITE), and is specifically regulated in the Minister of Communication and Informatics Regulation Number 8 of 2025 concerning Commercial Postal Services, which provides a legal framework for on-site payment facilities. Legal protection for consumers is guaranteed through Law Number 8 of 1999 concerning Consumer Protection (UUPK), which regulates the right to comfort, security, and truthful information, as well as the obligation to act in good faith. In conclusion, existing regulations have established a robust legal framework to protect both consumers and business actors.
Co-Authors Dewi, Ni Ketut Utami Idul Hanzah Alid Lailasari Ekaningsih Marheni, Lily Mohamad Tohari, Mohamad Nusantari, Dewa Ayu Mas Putriari Salsabila, Shafa' Diva