Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Jurnal Akta

Juridical Analysis of Electronic Agreement Validity in Online Loans Under Electronic Information and Transactions Candra, Alex; Kustanto, Anto; Azami, Takwim
JURNAL AKTA Vol 12, No 4 (2025): December 2025
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v12i4.48582

Abstract

This study examines the validity of electronic consent in online loan agreements according to Indonesian laws and regulations, specifically Law Number 11 of 2008 concerning Electronic Information and Transactions and its amendments in Law Number 19 of 2016. Electronic consent, such as the “click agree” mechanism in online loan applications, is legally recognized if it is made consciously by the user, through a reliable and secure electronic system, and in accordance with the principles of prudence and honesty as stipulated in Article 1320 of the Civil Code and Article 15 of the Electronic Information and Transactions Law. However, implementation in the field still faces obstacles, including low legal and digital literacy among the public. In cases of default, agreements remain subject to general civil law, with electronic evidence valid under Article 5 of the ITE Law. This research uses a normative-juridical approach through a literature review, combining legislative, conceptual, and case studies to analyze the legal framework, implementation, constraints, and implications of electronic consent. The results emphasize the importance of regulatory harmonization, electronic signature certification, and digital legal education to create legal certainty and optimal consumer protection.
Freelancer Auditor Practices from a Legal Perspective: Risk and Compliance Analysis in the Indonesian Regulatory Framework Muzamil, Ahmad; Prabowo, M. Shidqon; Azami, Takwim
JURNAL AKTA Vol 12, No 4 (2025): December 2025
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v12i4.48498

Abstract

The audit profession plays a vital role in ensuring transparency, accountability, and reliability of financial information. Globally, the emergence of freelance auditors reflects market demand for flexible and cost-efficient audit services. However, in Indonesia, audit services are strictly regulated and legally limited to licensed public accountants and public accounting firms, creating tension between regulatory requirements and market needs. This study aims to analyze the legal framework governing audit practices in Indonesia, examine the implementation challenges related to freelance auditor practices, and formulate regulatory strengthening mechanisms to ensure legal certainty and professional accountability. The study employs a normative juridical research method, using qualitative descriptive analysis of primary legal materials, including Law Number 5 of 2011, Government Regulation Number 20 of 2015, and Financial Services Authority Regulation Number 9 of 2023, supported by secondary literature and comparative studies. The findings indicate that freelance auditor practices have no legal basis in Indonesia and arise primarily due to the limited capacity of licensed public accountants relative to market demand. This situation poses risks to legality, audit quality, and accountability. Freelance auditing is an unrecognized legal practice arising from market demand that must be addressed through stronger regulation and professional capacity.
Reconstructing Corporate Liability for Environmental Pollution Caused by Industrial Waste Under Environmental Protection and Management Law Pamungkas, Jamaat Widyo; Kustanto, Anto; Azami, Takwim
JURNAL AKTA Vol 12, No 4 (2025): December 2025
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v12i4.49603

Abstract

This study analyzes corporate legal liability for environmental pollution caused by industrial waste based on Law Number 32 of 2009 concerning Environmental Protection and Management. The research focuses on the forms of corporate liability, legal provisions related to liability, as well as sanctions and law enforcement mechanisms. Using a normative juridical design and a descriptive-analytical approach, this study examines primary legal materials in the form of the Environmental Protection and Management Law and secondary legal materials. Descriptive-analytical analysis was conducted to explain legal norms, the relevance of implementation, and the impact of legal practices on the effectiveness of environmental enforcement and protection. The results show that the Environmental Protection and Management Law provide a comprehensive framework with the polluter pays principle, making corporations legal subjects obliged to comply with environmental quality standards and prohibitions on illegal waste disposal. Sanctions can be cumulatively administrative, criminal, and civil, with enforcement mechanisms through inter-agency coordination, central government intervention, and community involvement. However, practical obstacles in the field, such as limited apparatus capacity, weak regulatory harmonization, and low public participation, indicate the need for capacity-building strategies, regulatory harmonization, and integration of community participation to increase legal certainty and the effectiveness of corporate accountability.