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All Journal Lex Jurnalica (Ilmu Hukum) Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies Jurnal Cita Hukum Jurnal Media Hukum Pembaharuan Hukum International Journal of Law Reconstruction Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Kreativitas PKM Unes Law Review Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Pena Justisia: Media Komunikasi dan Kajian Hukum Syntax Idea JURNAL ILMIAH ADVOKASI Dinasti International Journal of Education Management and Social Science Jurnal Ilmu Hukum KYADIREN JHR (Jurnal Hukum Replik) LEGAL BRIEF Jurnal Penegakan Hukum dan Keadilan International Journal of Engineering, Science and Information Technology JHCLS EduBiologia: Biological Science and Education Journal International Journal of Social Service and Research Journal of Social Research Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) International Journal Management and Economic (IJME) Journal of Law, Poliitic and Humanities Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Justice Voice International Journal of Emerging Issues in Islamic Studies Journal of Sustainable Development and Regulatory Issues Tasyri' Metris: Jurnal Sains dan Teknologi Jurnal Magister Ilmu Hukum : Hukum dan Kesejahteraan Jurnal As-Syar’i: Jurnal Bimbingan & Konseling Keluarga Binamulia Hukum Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Dame Journal of Law al Hairy | Journal of Islamic Law Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Machmud, Aris
Al Azhar Indonesia University
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Indonesian Islamic Banking In Mastering The Global Halal Value Chain: Opportunities And Challenges From Economics And Legal Aspects Sisca Debyola Widuhung; Aris Machmud
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.600

Abstract

Islamic banking has the ability to survive (durable) in times of crisis, has competitiveness and is efficient in improving the national economy. The commercial aspect of the economy can be seen from the existence of the financial services sector and the halal industry, while in the legal aspect, Indonesia has legal pluralism - the customary law system, the Islamic legal system and the western legal system. The formulation of the problem is How are the steps and strategies for Indonesia so that Indonesian Islamic Banking becomes a leader in the world halal value chain? The method used in this research is normative juridical with quantitative analysis approach. The conclusion of this study is that the position of Islamic banks in the economic system and national legal system has a strong position to become a Muslim country to become a leader in the development of the world Islamic financial market and global halal value chain by utilizing regulatory and policy support that supports the development of a halal value-based economy and Islamic banking and support the development of the world's halal industry that meets the expectations of the community
Implementation of the Principle of Fairness in the Settlement of Income Tax Disputes under Article 26 on Cross-Border Transactions Muhammad Amin; Aris Machmud
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i3.6045

Abstract

This study discusses the implementation of the principle of justice in resolving Income Tax Article 26 (PPh Pasal 26) disputes concerning cross-border transactions. International tax disputes often show a tension between procedural justice, which emphasizes formal compliance with legal rules, and substantive justice, which is oriented toward material truth and the economic substance of the transaction. Using a normative approach through philosophical, juridical, and sociological analysis, this study finds that MAP is more capable of realizing substantive justice compared to domestic litigation. Therefore, the optimization of MAP, the updating of digital taxation regulations, and judicial consistency in balancing procedural and substantive aspects are the main recommendations to strengthen the legitimacy and effectiveness of the Indonesian tax system. Domestic litigation channels in Indonesia tend to emphasize the procedural aspects, thereby potentially overlooking substantive justice for Non-Resident Taxpayers (WPLN). Conversely, the Mutual Agreement Procedure (MAP), regulated in Double Taxation Avoidance Agreements (P3B), offers a more collaborative, effective, and double taxation elimination-oriented resolution mechanism.
Legal Issues of Land Acquisition and Application of Risk Management in the Implementation of the Trans Sumatra Toll Road Project Adi Faqdhi Akbar; Sadino Sadino; Aris Machmud
Journal of Social Research Vol. 5 No. 1 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v5i1.2918

Abstract

The development of national strategic infrastructure demands legal certainty at every stage to support economic growth and equitable development. The Trans Sumatra Toll Road (JTTS) Project exemplifies this complexity, facing legal, social, and administrative challenges in land acquisition for the public interest. This study examines how the national legal framework for land acquisition is applied in the JTTS project and how law-based risk management supports its effectiveness in overcoming acquisition barriers. Using a juridical-normative approach focused on statutes, this research analyzes Law No. 2 of 2012 concerning Land Acquisition for Development for the Public Interest, Presidential Regulation No. 100 of 2014 jo. Presidential Regulation No. 42 of 2024 on Accelerating Toll Road Construction in Sumatra, and Supreme Court Regulation (PERMA) No. 3 of 2016 on Procedures for Objections to Land Acquisition Compensation, alongside case studies from the JTTS project. Findings reveal that although the legal framework provides a comprehensive basis, implementation faces regulatory disharmony, weak inter-agency coordination, and limited transparency in compensation. PERMA No. 3 of 2016 serves as a lex specialis, strengthening legal protection and certainty for affected communities. The study confirms that successful JTTS implementation depends on synergy between legal certainty and effective legal risk management. Reforming land law policy by harmonizing regulations, digitizing land data, and reinforcing the PERMA-based objection mechanism is a strategic step toward a fair and sustainable system for land acquisition.
Is Early Marriage a Problem in Indonesia? Maqāṣid Al-Sharī‘ah, Economic and Quadruple Helix Analysis Yusup Hidayat; Aris Machmud; Sadino Sadino; Anas Lutfi; Prosper Maguchu
Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies Vol. 20 No. 1: June 2024
Publisher : Fakultas Studi Islam dan Peradaban, Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/afkaruna.v20i1.19493

Abstract

Early marriage is a contributing factor to low levels of health, education, and family welfare. Early marriage is a worldwide occurrence that warrants the attention of all stakeholders, including UNICEF. The objective of this study is to address the issue of early marriage in Indonesia by employing the quadruple helix approach and doing legal and economic analysis to effectively reduce the prevalence of early marriages. The author employed a type of normative juridical study that incorporated both national law and the Islamic legal method approach known as maqāṣid al-sharī‘ah. This was done by utilizing the quadruple helix and economic analysis of law (EAL) theory. Ultimately, early marriage is influenced by ineffective regulations as well as cultural, economic, and educational factors. To address this issue, it is crucial to establish a strong collaboration between academics, businesses, government, and society. Additionally, raising awareness among the public about the benefits of delaying marriage until the appropriate age can contribute to the well-being of couples, families, and society as a whole. This approach can also incentivize the community by facilitating access to education, the economy, and healthcare and addressing issues such as stunting.
Empowering Students in Maggot Cultivation at the Jamiyyatul Mubtadi Cibayawak Islamic Boarding School Syafitri Jumianto; Lusi Anindia Rahmawati; Asep Maksum; Musoffa Musoffa; Aris Machmud
International Journal of Engineering, Science and Information Technology Vol 5, No 4 (2025)
Publisher : Malikussaleh University, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52088/ijesty.v5i4.1807

Abstract

Organic waste management remains a critical global challenge, particularly in developing countries where improper handling contributes to environmental degradation and public health risks. In Indonesia, the dominance of organic waste in landfills presents an opportunity for circular economy practices. This study aims to examine the effectiveness of maggot (Black Soldier Fly/BSF) cultivation as a community-based empowerment strategy to enhance waste management, improve student nutrition, and strengthen economic resilience within an Islamic boarding school environment. This research employed a participatory community-based approach involving 300 students at the Jamiyyatul Mubtadi Cibayawak Islamic Boarding School. The intervention consisted of five main stages: preparation and coordination; socialisation and team formation; technical and managerial training; implementation of appropriate technology; and continuous mentoring and evaluation. Organic waste generated from the school kitchen (approximately 200 kg/day) was partially processed (30–50 kg/day) into maggot biomass, which was subsequently utilised as feed for catfish cultivation. Data were collected through observation, production records, and pre- and post-intervention assessments. The findings demonstrate significant improvements across multiple dimensions. Maggot production increased from approximately 0.5 kg/day to 1.6 kg/day following enhanced waste utilisation and the introduction of supporting technologies such as drying and pelletizing machines. Student participation expanded from 5 to 20 active members in the santripreneur group. Nutritional outcomes also improved, as indicated by increased frequency of fish consumption from once to twice per week and a rise in nutritional knowledge scores from 56% to 82%. Additionally, maggot-based feed production improved in quality, achieving a longer shelf life (up to 3 months) and greater efficiency in aquaculture practices, with catfish survival rates exceeding 80%. The study highlights that integrating maggot cultivation with waste management and aquaculture can effectively support a sustainable circular economy model in educational institutions. Beyond environmental benefits, this approach contributes to improved food security, reduced feed costs (up to 40%), and the development of entrepreneurial skills among students. Despite initial constraints in technology and management capacity, targeted training and infrastructure support proved essential in optimising outcomes. This model demonstrates strong potential for scalability and replication in similar community-based settings.
Efisiensi dan Keadilan dalam Penyelenggaraan Program Pensiun PPMP dan PPIP Studi Kasus di PT. Hutama Karya (Persero) Dini Hardianti; Aris Machmud; Yusup Hidayat
Binamulia Hukum Vol. 15 No. 1 (2026): Binamulia Hukum
Publisher : Fakultas Hukum, Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37893/jbh.v15i1.1283

Abstract

Dua jenis program pensiun yang diakui dalam sistem hukum Indonesia adalah PPMP (manfaat pasti) dan PPIP (iuran pasti), dimana karakteristik dari PPMP adalah menjamin manfaat berdasarkan rumus aktuaria, sementara PPIP bergantung pada fluktuasi hasil investasi. Secara normatif kedua skema ini sah di bawah UU No. 4 Tahun 2023 dan POJK No. 27 Tahun 2023. Perbedaan skema ini memunculkan isu mengenai efisiensi bagi perusahaan dan keadilan distributif diantara pekerja. Penelitian ini bertujuan menganalisis aspek efisiensi dan keadilan dalam dualisme PPMP-PPIP serta menilai kepatuhan regulasi. Metode yang digunakan adalah yuridis normatif yang dikombinasikan dengan pendekatan socio legal, didukung oleh studi dokumen dan wawancara. Hasil penelitian mengonfirmasi kepatuhan implementasi terhadap regulasi yang berlaku. Namun, secara substantif, ditemukan adanya regulatory gap karena tidak ada standar hukum yang mengatur kesetaraan manfaat antar skema dalam satu perusahaan. Ketidakadaan standar ini mengakibatkan ketimpangan distribusi manfaat, di mana PPMP lebih menguntungkan bagi generasi pekerja tertentu dibandingkan PPIP. Dengan merujuk pada prinsip keadilan John Rawls dan Aristoteles, penelitian ini menegaskan untuk menjamin keseimbangan antara keberlanjutan finansial dan prinsip keadilan.
Perlindungan Hukum terhadap Konsumen dalam Transaksi Jual Beli Daring (E-Commerce) di Indonesia Aji Andika Mufti; Aris Machmud; Anas Lutfi
Justice Voice Vol. 5 No. 1 (2026): Justice Voice
Publisher : Program Doktor Ilmu Hukum, Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37893/jv.v5i1.1391

Abstract

Pesatnya perkembangan perdagangan elektronik (e-commerce) di Indonesia telah mengubah lanskap transaksi bisnis dengan menawarkan berbagai kemudahan, sekaligus memunculkan beragam persoalan hukum. Khususnya dalam transaksi Business to Consumer (B2C), posisi konsumen cenderung lebih lemah dibandingkan dengan pelaku usaha. Kondisi tersebut menimbulkan berbagai risiko yang berkaitan dengan mekanisme pembayaran, keamanan transaksi, kesesuaian produk, serta penyelesaian sengketa, mengingat transaksi dilakukan tanpa tatap muka dan sering kali melintasi batas yurisdiksi. Penelitian ini bertujuan untuk mengkaji kerangka perlindungan hukum bagi konsumen dalam transaksi jual beli daring (e-commerce) di Indonesia. Penelitian menggunakan metode yuridis normatif dengan menelaah berbagai peraturan perundang-undangan yang relevan, terutama Undang-Undang Nomor 19 Tahun 2016 tentang Informasi dan Transaksi Elektronik dan Undang-Undang Nomor 7 Tahun 2014 tentang Perdagangan. Analisis difokuskan pada keabsahan kontrak elektronik, kekuatan pembuktian alat bukti elektronik, kewajiban pelaku usaha dalam menyediakan informasi yang benar, serta jaminan atas hak-hak konsumen. Hasil penelitian menunjukkan bahwa Indonesia telah memiliki landasan hukum yang mengakui keabsahan transaksi elektronik. Namun demikian, implementasinya masih menghadapi berbagai kendala dalam memberikan perlindungan hukum yang optimal bagi konsumen. Oleh karena itu, diperlukan penguatan ekosistem e-commerce yang aman dan tepercaya melalui regulasi yang adaptif serta penyediaan mekanisme penyelesaian sengketa yang efektif dan efisien, seperti Online Dispute Resolution (ODR), sebagai alternatif penyelesaian sengketa di luar jalur litigasi konvensional.
Online Counterfeit Drugs in Point View of National Laws and Maqashid Sharia Amoury Adi Sudiro; Siti Farhani; Aris Machmud
International Journal of Emerging Issues in Islamic Studies Vol. 4 No. 1 (2024): July 2024
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeiis.v4i1.2192

Abstract

The development of information technology gives two sides of the coin in the dynamic of human life, whether positive or negative. This condition is also pertinent to transactions involving cosmetics and psychotropic substances; without close supervision, it may result in consumer harm. In light of this concern, the present study aims to examine how law reviewing the online spreading of medicines gives law protection. This research uses the normative juridical method with the legislative approach. This research uses a qualitative research method in the form of normative juridical research with a statutory approach regarding Online Counterfeit Drugs and examines the synchronization and consistency of its implementation. The legal sources used are primary and secondary sources relating to Online Counterfeit Drugs guarantees. The data collection technique uses library research by examining references to primary and secondary legal sources. Furthermore, the author investigated and evaluated the efficacy of legal sources. This study was carried out from the perspective of Maqashid al-Sharia. The findings of this study indicate a pressing need for regulations that protect consumers engaging in online transactions, particularly those involving pharmaceuticals, cosmetics, and psychotropic substances. Such regulations are essential to prevent consumer losses by ensuring strict liability for manufacturers if their products cause harm. Additionally, the study highlights the crucial role of pharmacists and the National Agency of Drug and Food Control (BPOM) in overseeing the distribution of drugs and cosmetics prior to their market release.
KEPASTIAN HUKUM PENGATURAN ASET KRIPTO DI INDONESIA DAN IMPLIKASINYA TERHADAP PERLINDUNGAN KONSUMEN Azhari Dzulqarnain; Aris Machmud
Jurnal Ilmiah Advokasi Vol 14, No 2 (2026): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v14i2.8545

Abstract

The rapid development of crypto assets in Indonesia has created significant legal challenges, particularly regarding legal certainty and consumer protection. Although crypto assets have been recognized as tradable commodities and are currently undergoing regulatory transition into the financial sector, the coexistence of multiple regulatory regimes has generated uncertainty concerning their legal status, institutional authority, and mechanisms for consumer protection. This study aims to analyze the legal framework governing crypto assets in Indonesia following the enactment of Law Number 4 of 2023 on Financial Sector Development and Strengthening (P2SK Law) and Government Regulation Number 49 of 2024, as well as to examine the adequacy of legal protection available to crypto-asset consumers. This research employs a normative legal research method using statutory, conceptual, and comparative approaches based on primary, secondary, and tertiary legal materials. The findings reveal that although Indonesia has established a more structured regulatory framework through the transfer of supervisory authority from Bappebti to the Financial Services Authority (OJK), the legal framework remains fragmented, resulting in overlapping institutional authority, uncertainty in dispute resolution mechanisms, and limited legal remedies for consumers. The study further demonstrates that existing regulations have not comprehensively integrated consumer protection principles, particularly regarding compensation mechanisms, platform accountability, and legal certainty for digital asset ownership. This research contributes by proposing an integrated regulatory model that harmonizes financial regulation, consumer protection law, and digital asset governance to strengthen legal certainty and enhance consumer protection within Indonesia's crypto-asset ecosystem.Keywords: Crypto Assets; Legal Certainty; Consumer Protection; Digital Financial Assets; Financial Regulation
Good University Governance and Its Role in Reaching Quality Education SDGs Amir Firmansyah; Zul Karnen; Suparji Suparji; Aris Machmud
Journal of Sustainable Development and Regulatory Issues (JSDERI) Vol. 4 No. 1 (2026): Journal of Sustainable Development and Regulatory Issues
Publisher : Contrarius Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53955/jsderi.v4i1.288

Abstract

This study examines the increasing demands of globalization by asserting that higher education institutions must develop governance systems that operate effectively and ensure accountability. It argues that the implementation of Good University Governance functions as a strategic instrument to reinforce transparency, accountability, and participatory management within higher education institutions. The study investigates whether such implementation can significantly enhance educational quality in accordance with sustainable development objectives. Employing a normative legal research method, this research applies statutory, conceptual, and comparative approaches, including a comparison with governance practices in Malaysia and Singapore. The findings demonstrate that first, the implementation of Good University Governance substantially improves the quality of university governance by promoting institutional transparency, accountability, and responsiveness to societal needs. Second, higher education institutions encounter persistent challenges in implementing Good University Governance, particularly in relation to inadequate infrastructure, limited human resource capacity, regulatory inconsistency, and weak monitoring and transparency mechanisms. Third, the study formulates legal strategies that prioritize regulatory strengthening, effective supervision, protection of stakeholder rights, and the integration of technology to establish adaptive, transparent, and accountable governance systems that support the realization of quality education within the framework of sustainable development.
Co-Authors A. Habib Amanatullah Rahdar Abdul Majid Adi Faqdhi Akbar Aji Andika Mufti Akhmad Ikraam Amanatullah Rahdar, A. Habib Amir Firmansyah Amoury Adi Sudiro Amoury Adi Sudiro Amoury Adi Sudiro Anas Lutfi Anas Lutfi Anas Lutfi Anis Rifai Anissa Permatasari Arfiana Fitri Ashari Artani, Khairi Anggita Asep Maksum Azhari Dzulqarnain Burhanuddin, Sitti Khairunisa Caskiman Caskiman Davai, Niki Dea Amalia Novela Dini Hardianti Edy Sanyoto Ega Pribadi Feby Nurhisyam Firdaus, Gede Fitriana, Raysa Fokky Fuad Fokky Fuad Fokky Fuad Fokky Fuad Guritna, Murshafatimah Cecille Harliani, Eni Henry Arianto Heri Sulaiman Heriyanto, Puji Hidayah, Yusup Ilham Muzzaki Intan Zania Khairunnisa, Adriana Kun Mardiwati Rahayu L. Tobing, AS Leonardus Lesmana Lubis, Rendy Lubis, Rahmad Lusi Anindia Rahmawati Lusi Marwati Lutfi, Anas Maghucu, Prosper Maguchu, Prosper Markoni Markoni Martini, Titin Mochamad Choirul Huda Mochammad Hasan Mubarok, Djihadul Muhammad Amin Muhammad Amin Muhammad Khatab Muhammad Rizki Muhammad Rizki Mulyono Mulyono Musoffa Musoffa Narayana, Raden Abyan Aradea Nasrullah Nasrullah Nasrullah Nasrullah Novita Sari Nurhisyam, Feby Nurini Aprilianda Okta Thaharah Susanto Parbuntian Sinaga Permatasari, Anissa Priatmoko, Muhammad Pribadi, Ega Prosper Maguchu Putri, Adityas Rachmawati Rahmadina, Wilsa Rakhsan Ghifari Rangga Sasmita Rizky Maulana Nugraha Rohaya, Nizla Rohayah, Nizla Rohman, Saipul Rohmatilah, Roudoh Roudoh Rohmatilah Rusfiantini, Rina Sadino Sadino Sadino Sadino Sadino Sadino Sadino Sadino, Sadino Saipul Rohman Salman Alfarezi Sanyoto, Edy Saraswati, Mardiana Satrio, Bagas Putra Sidiq, Muhammad Maulana Ibnu Sisca Debyola Widuhung Sisca Debyola Widuhung Siti Farhani Suartini Suartini, Suartini Sudiro, Amoury Adi Sunaryo, Euis Suparji Suparji Suparji Suparji Suparji Suparji Syafitri Jumianto Syafitri Jumianto Syarif Hidayat Syarif Hidayat Tardjono, Heriyono Tri Sulistiowati Vishnu, Andhika Wahyu, Alifa Achmad Wasitaatmadja, Fokky Fuad Wasitaatmaja, Fokky Fuad Wawan Munawar Widhiawati, Premita Fifi Wijaya, Maulana Yanci Libria Fista Yasmine, Inge Yusup Hidayah Yusup Hidayat Yusup Hidayat Yusup Hidayat Yusup Hidayat Yusup Hidayat Zul Karnen