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All Journal Lex Jurnalica (Ilmu Hukum) Indonesian Journal of Applied Linguistics (IJAL) Journal of Indonesian Economy and Business JOIV : International Journal on Informatics Visualization Jurnal Surya Medika Syntax Literate: Jurnal Ilmiah Indonesia Majalah Farmaseutik Jurnal Pengabdian Masyarakat AbdiMas JSFK (Jurnal Sains Farmasi & Klinis) Hearty : Jurnal Kesehatan Masyarakat International Journal of Remote Sensing and Earth Sciences (IJReSES) Nusantara Hasana Journal Arus Jurnal Sosial dan Humaniora International Journal of Social Science, Education, Communication and Economics DISKURSUS Jurnal Filsafat dan Teologi Jurnal Hukum dan Peradilan Linggau Journal of Elementary School Education LJLEL (Linggau Jurnal Language Education and Literature) Majalah Cendekia Mengabdi Jurnal Informatika Kesatuan Ethics and Law Journal: Business and Notary Journal Economic Management and Business Jurnal Keamanan Nasional Causa: Jurnal Hukum dan Kewarganegaraan Al Iidara Balad : Jurnal Administrasi Negara ABDIANDAYA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Almufi Jurnal Sosial dan Humaniora INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Indonesian Trust Nursing Journal
Annisa Fitria
Bogor Agricultural University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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KEAMANAN SIBER DAN KEPERCAYAAN NASABAH: PERAN PENGATURAN HUKUM DALAM EKOSISTEM DIGITAL Fitria, Annisa; Sugeng, Sugeng
Lex Jurnalica Vol 22, No 3 (2025): LEX JURNALICA
Publisher : Lex Jurnalica

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/lj.v22i3.10280

Abstract

AbstractThe digital transformation of the banking sector offers increased convenience but also amplifies cybersecurity risks. This study aims to analyze the relationship between cybersecurity and customer trust, while evaluating the role of legal regulation as a moderating variable within Indonesia’s digital banking ecosystem. Using a normative juridical approach and descriptive analysis through literature review and regulatory examination, the findings reveal substantial weaknesses in Indonesia’s legal system—ranging from regulatory substance and inter-agency coordination to law enforcement mechanisms. The 2023 ransomware attack on Bank Syariah Indonesia (BSI) illustrates the fragile legal accountability of financial institutions in protecting consumer data. Comparative analysis with Singapore and the European Union highlights the urgent need for Indonesia to adopt a more responsive, consumer-oriented, and technologically adaptive legal framework. The study recommends the enforcement of cybersecurity audits, mandatory incident disclosures, and the establishment of a dedicated supervisory body for cybersecurity in the financial sector.Keywords: cybersecurity, customer trust, digital banking regulation
PENGUATAN KESADARAN HUKUM MASYARAKAT DALAM PENCEGAHAN KDRT, PEMAHAMAN E-SERTIPIKAT TANAH, SENGKETA TANAH, DAN HUKUM BISNIS UMKM & KOPERASI DISELENGGARAKAN DI KELURAHAN DURI KEPA Fitria, Annisa; Kanthika, I Made; Wiraguna, Sidi Ahyar; Harahap, Pardamean; Susetio, Wasis; Azis, Rizka Amelia; Nurhayani, Nurhayani; Hikmawati, Elok; Irdanuraprida, Irdanuraprida; Darman, Melani
Jurnal Pengabdian Masyarakat AbdiMas Vol 12, No 2 (2025): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v12i2.10390

Abstract

AbstrakKesadaran hukum merupakan fondasi penting dalam membangun masyarakat yang tertib, adil, dan berdaya. Namun, dalam praktiknya banyak warga yang masih menghadapi persoalan serius, mulai dari kekerasan dalam rumah tangga (KDRT), konflik pertanahan, lemahnya tata kelola usaha mikro, kecil, dan menengah (UMKM) serta koperasi, hingga rendahnya literasi hukum digital. Kondisi ini mendorong Fakultas Hukum Universitas Esa Unggul untuk melaksanakan kegiatan pengabdian masyarakat di Kelurahan Duri Kepa, Jakarta Barat, pada 12 Agustus 2025. Tujuan kegiatan adalah meningkatkan kesadaran hukum masyarakat dalam empat aspek krusial, yaitu pencegahan KDRT, pemahaman pendaftaran tanah dan e-Sertipikat untuk mencegah sengketa pertanahan, pemahaman hukum bisnis UMKM dan koperasi, serta perlindungan data pribadi di era digital. Metode yang digunakan mencakup penyuluhan, diskusi interaktif, studi kasus, dan simulasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman masyarakat tentang pentingnya kesadaran hukum, hak atas tanah yang sah, penyelesaian sengketa secara legal dan damai, serta tata kelola bisnis yang sesuai hukum. Selain itu, warga lebih memahami hak dan kewajiban terkait perlindungan data pribadi. Kegiatan ini memberikan manfaat strategis dalam memperkuat fondasi masyarakat yang sadar hukum, melindungi hak-haknya, serta mampu berdaya secara ekonomi di tengah dinamika sosial yang semakin kompleks.Kata Kunci: Kesadaran hukum, KDRT, e-Sertipikat, UMKM, koperasi, data pribadi AbstractLegal awareness is an important foundation for building an orderly, just, and empowered society. However, in practice, many citizens still face serious problems, ranging from domestic violence (DV), land conflicts, weak governance of micro, small, and medium enterprises (MSMEs) and cooperatives, to low digital legal literacy. This condition prompted the Faculty of Law at Esa Unggul University to conduct community service activities in Duri Kepa Village, West Jakarta, on August 12, 2025. The purpose of the activity is to increase public legal awareness in four crucial aspects: preventing domestic violence, understanding land registration and e-certificates to prevent land disputes, understanding business law for MSMEs and cooperatives, and protecting personal data in the digital age. The methods used include counselling, interactive discussions, case studies, and simulations. The results of the activity show an increase in the community's understanding of the importance of legal awareness, legitimate land rights, legal and peaceful dispute resolution, and lawful business governance. Additionally, citizens have a better understanding of their rights and obligations regarding personal data protection. This activity provides strategic benefits in strengthening the foundation of a law-abiding society, protecting its rights, and enabling economic empowerment amidst increasingly complex social dynamics. Keywords: Legal awareness, domestic violence, e-certificates, MSMEs, cooperatives, personal data
Potensi Pertanggungjawaban Hukum Pejabat Publik Atas Keputusan Yang Dipengaruhi Output Kecerdasan Buatan (AI) Generatif Herawaty, Reny; Fitria, Annisa
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i12.62970

Abstract

Pemanfaatan kecerdasan buatan (AI) dalam administrasi publik di Indonesia semakin pesat seiring digitalisasi layanan pemerintahan, seperti penyaluran bantuan sosial, perizinan usaha berbasis OSS-RBA, dan integrasi data melalui Satu Data Indonesia (OECD, 2019). Meskipun memberikan efisiensi, AI juga membawa risiko kesalahan keluaran yang dapat melanggar Asas-Asas Umum Pemerintahan yang Baik (AUPB) dan menimbulkan tanggung jawab hukum pejabat publik, seperti Onrechtmatige Overheidsdaad (OOD) (Hadjon, 2011; Busuioc, 2021; Calo & Citron, 2021). Penelitian ini bertujuan menganalisis bagaimana kesalahan keluaran AI dapat melanggar AUPB dan menyebabkan pertanggungjawaban hukum berdasarkan Pasal 17 UU No. 30/2014 dan Pasal 1365 KUHPerdata (Ridwan, 2018; Indroharto, 2014). Metode yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan perbandingan, dengan data empiris dari laporan Ombudsman RI mengenai maladministrasi bantuan sosial (Ombudsman RI, 2022; 2023). Hasil penelitian menunjukkan bahwa kesalahan AI berpotensi melanggar asas kecermatan, kepastian hukum, kesetaraan, dan larangan penyalahgunaan wewenang (Yuliandri, 2017; Ridwan, 2018). Penggunaan AI tanpa pengawasan manusia bisa dikategorikan sebagai penyalahgunaan wewenang, sementara kelalaian pengawasan AI berpotensi menjadi kelalaian administratif dalam OOD (Basah, 2012; Indroharto, 2014). Penelitian ini merumuskan model AI Due Process for Public Administration (AIDP-PA), yang mencakup klasifikasi risiko, audit algoritmik, pengawasan manusia, dan hak koreksi warga (Rudin, 2019; Alon-Barkat & Busuioc, 2024). Model ini diharapkan dapat memperkuat regulasi AI di Indonesia.
Implikasi Pengaturan Nilai Investasi Minimum PMA terhadap Erosi Basis Pajak di Indonesia: Koherensi Rezim Investasi, BEPS, dan Pajak Minimum Global Sutiono, Jemmi; Judge, Zulfikar; Asri, Dyah Permata Budi; Fitria, Annisa
Ethics and Law Journal: Business and Notary Vol. 4 No. 1 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/eljbn.297

Abstract

This study examines the law-and-economics implications of Indonesia’s minimum investment threshold regulation for foreign direct investment (FDI) and its relationship with tax base erosion risks within the evolving global fiscal governance framework. The minimum investment policy under Government Regulation No. 5 of 2021 and BKPM Regulation No. 4 of 2021 aims to enhance investment quality and safeguard national economic interests; however, administrative-oriented compliance without substantive economic presence may create structural opportunities for corporate restructuring and Base Erosion and Profit Shifting (BEPS) practices. Employing a normative juridical methodology with statutory, conceptual, and comparative approaches, supported by secondary data from BKPM, the Directorate General of Taxes, and OECD frameworks, this research finds that minimum investment regulation constitutes a legitimate exercise of the state’s right to regulate under international investment law. Nevertheless, fragmented institutional coordination between investment and tax authorities generates regulatory arbitrage risks and cross-border profit shifting. The study highlights the need for integrated governance between investment and tax regimes, substance-over-form enforcement, and alignment with the Global Minimum Tax framework to strengthen fiscal sovereignty and equitable tax outcomes Abstrak Penelitian ini menganalisis implikasi hukum ekonomi dari pengaturan nilai investasi minimum Penanaman Modal Asing (PMA) terhadap risiko erosi basis pajak di Indonesia dalam konteks reformasi tata kelola fiskal global. Kebijakan nilai investasi minimum yang diatur dalam PP No. 5 Tahun 2021 dan Peraturan BKPM No. 4 Tahun 2021 bertujuan meningkatkan kualitas investasi dan menjaga kepentingan ekonomi nasional, namun berpotensi menciptakan celah strukturisasi korporasi dan praktik Base Erosion and Profit Shifting (BEPS) apabila implementasinya lebih berorientasi administratif dibanding substansi ekonomi riil. Penelitian menggunakan metode yuridis-normatif dengan pendekatan perundang-undangan, konseptual, dan komparatif, didukung data sekunder dari BKPM, Direktorat Jenderal Pajak, dan OECD. Hasil penelitian menunjukkan bahwa kebijakan nilai investasi minimum merupakan manifestasi hak negara untuk mengatur (right to regulate), tetapi lemahnya koordinasi antara otoritas investasi dan perpajakan membuka peluang regulatory arbitrage dan profit shifting lintas yurisdiksi. Studi ini menegaskan pentingnya harmonisasi rezim hukum investasi dan perpajakan melalui integrasi kelembagaan, penerapan prinsip substance over form, serta sinkronisasi dengan kebijakan Pajak Minimum Global untuk memperkuat kedaulatan fiskal dan keadilan pajak. Kata kunci: Penanaman Modal Asing, Nilai Investasi Minimum, Erosi Basis Pajak, BEPS, Pajak Minimum Global.
Co-Authors Aang Munawar Achmad Edi Subiyanto ACHMAD FAUZAN Ade Hari Siswanto Adi Nur Rohman , Adi Nur Rohman Adriana, Hannura Ahmad, Ahluddin Saiful Akbar, Resti Alfiana, Rita Ali Rakhman Hakim Almasuri, Indah Ambya, Ambya Amelia Fitri Aminulloh, Ali Anatomi Muliawan Anifah, Siti Anissa, mutiara Anna Triningsih Antara, Nyoman Putra Apipah , Nur Arba Pramundita Ramadani Ari Wibowo Aulia Rahmah Ayatika, Aqhila Fadilla Azis, Rizka Amelia Aziz, Rizka Amelia Azzahra , Nisa Kamila Baehaqi Bariklana, Muhammad Bastomi, Selam Binastya Anggara Sekti Budi Asri, Dyah Permata Damayanti, Siska Dwi Darman, Melani Deni Hermawan Devi, Luh Ari Kamala Dharma, Agus Surya Dior Manta Tambunan DWI SURYANTO Ecica, Ecica Elawati, Tuti Endang Ruswanti Fairana, Vinanti Aesca Fariani Syahrul Fauzan, Rizky Feriza, Gousta Fitriani, Hannie Freddy Harris, Freddy Ganjar Fadillah, Ganjar Ginting, Henndy H Z, M Robith Hakim, Sherina Nabila Putri Hapsari, Nia Puspita Hariyanto, Ario Yudo Helvis, Helvis Herawaty, Reny Hikmawati, Elok I Gede Hartadi Kurniawan I Made Kanthika Irdanuraprida, Irdanuraprida Irmanjaya Thaher Isnatin Miladiyah Jr., Andre Cardenas Juanda Juanda Jumaryatno, Pinus Juwita, Silvia Ratna Kantikha, I Made Khantika, I Made Kurniawati, Darini Lee, Bonita Lisasih, Nin Yasmine Mahaludin, Agus Wafa Malemna Sura Anabertha Sembiring Mari’ah, Siti Indriani MASITA DWI MANDINI MANESSA, MASITA DWI MANDINI Maulana, Faid Muhammad Firdaus Murti, Sri Musayadah, Binti Mustaqimah Mustaqimah Nazah, Farida Nurun Nixon Erzed Noorrahman, Moh. Fajar Noorsy, Muhammad Ichsanudin Nurhayani nurhayani Nurida, Luthfiyah Shofi Panggabean, Marshanda Vennesa Pardamean Harahap Pratama, Pebi Paisal Puapitasari, Ruliana Putri, Mela Antika Rahma, Syifa Zakia Rahmahani, Adhining Prabawati Rahman, Agenia Rina Saputri Rohman, Adi Nur Rojak Samsudin, Agus Samuel, Alexander Satinem Sibarani, Paulus Ramotan Siti Zulaikha Sugeng Sugeng Sukma, Putri Patrina SULISTIOWATI Suprajogi, Agus Sutiono, Jemmi Syaifudin, Ramadhan Syahril Tambunan, Rudy Parluhutan Trapsilo, Alex Wahyudi, Endik Wardhani, Kristy Tri Wasahua, Idris Wasis Susetio Widiatno, Men Wih Widiawati Widiawati, Widiawati Wiraguna, Sidi Ahyar Yandi Syukri Yustian, Alifira Adhany Zulfikar Judge