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All Journal Sosiohumaniora Pandecta Jurnal Dinamika Hukum Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Veritas et Justitia PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) AMANNA GAPPA Jurnal Konstitusi Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Widya Yuridika Jurnal Sains Sosio Humaniora Jurnal Ilmiah Galuh Justisi JURNAL HUKUM dan KENOTARIATAN Kumawula: Jurnal Pengabdian Kepada Masyarakat Abdi Dosen : Jurnal Pengabdian Pada Masyarakat MAGISTRA Law Review Journal of Law and Policy Transformation JHR (Jurnal Hukum Replik) Jurnal JURISTIC (JuJUR) Jurnal Poros Hukum Padjadjaran Jurnal Konstitusi i-Latinnotary Journal: Internasional Journal of Latin Notary Journal of Law, Poliitic and Humanities Jurnal Hukum dan Peradilan PUSKAPSI Law Review Innovative: Journal Of Social Science Research Journal of Social Science RechtIdee Nomos : Jurnal Penelitian Ilmu Hukum
Dewi Kania Sugiharti
Universitas Padjadjaran
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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Analysis of the Implementation of Joint Funding as an Alternative Financing in the Creative Economy Sector in Indonesia Natasya Bonita Oktaviana Manalu; Lastuti Abubakar; Tri Handayani; Dewi Kania Sugiharti
Journal of Law, Politic and Humanities Vol. 5 No. 2 (2024): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i2.1079

Abstract

This study analyzes the implementation of crowdfunding as an alternative financing option in Indonesia’s creative economy sector, highlighting its significant positive impact on sector growth. Crowdfunding provides broader access to capital for small and medium enterprises, enhances community engagement, and fosters innovation and product diversification. Through crowdfunding platforms, entrepreneurs can build a strong support community and introduce their creative ideas to a wider audience. Despite these benefits, the mechanism faces challenges, including a lack of understanding about crowdfunding, high competition, and regulatory uncertainty. Additionally, issues of transparency, uncertainty in achieving funding targets, as well as technological and psychological challenges must also be addressed. To maximize the benefits of crowdfunding, entrepreneurs are advised to prioritize transparency and prepare sustainability plans post-funding. Support in the form of education, training, and strengthened regulations is crucial to creating an inclusive and sustainable creative economy ecosystem. By overcoming these challenges, crowdfunding has the potential to be an effective tool for promoting innovation and growth in Indonesia’s creative economy sector, while empowering communities to actively contribute to value creation
Pengembalian Pajak Pertambahan Nilai bagi Turis Asing dalam Rangka Peningkatan Wisatawan Mancanegara Edwina, Shintya; Sugiharti, Dewi Kania; Singadimedja, Holyness N
Nomos : Jurnal Penelitian Ilmu Hukum Vol. 3 No. 1 (2023): Januari
Publisher : Actual Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56393/nomos.v3i1.1487

Abstract

Penelitian ini bertujuan untuk melihat seberapa menarik pengaturan pengembalian PPN bagi turis di Indonesia dibandingkan dengan negara lain khususnya australia mengingat kedua negara menggunakan sistem hukum yang berbeda. Metode yang digunakan dalam penelitian ini adalah yuridis normatif yaitu pendekatan penelitian hukum yang dilakukan dengan meneliti data kepustakaan atau data sekunder sebagai bahan penelitian yang utama. Hasil penelitian menunjukkan bahwa pengembalian PPN bagi turis asing berdampak positif sehingga dapat meningkatkan potensi kunjungan wisatawan asing. Seiring berjalannya waktu terjadi peningkatan wisatawan mancanegara yang memanfaatkan pengembalian PPN dengan counter yang tersebar di berbagai bandara di Indonesia. Sektor pariwisata Australia lebih unggul berdasarkan data yang diperoleh dengan melakukan perbandingan hukum terhadap negara lain dapat terlihat seberapa menarik pengaturan pengembalian PPN bagi turis asing di Indonesia. Keunggulan negara lain dapat kita pelajari untuk memajukan sektor pariwisata di Indonesia khususnya produk hukum yang ditetapkan mendukung perkembangan pariwisata di Indonesia untuk menggerakkan roda perekonomian nasional.
Regulatory Optimization of Bitcoin as Collateral: Property Classification and Secured Lending Framework in Indonesia Darmawan, Kevin; Abubakar, Lastuti; Handayani, Tri; Sugiharti, Dewi Kania
Journal of Law, Politic and Humanities Vol. 5 No. 4 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i4.1738

Abstract

The development of financial technology has driven the emergence of digital assets such as Bitcoin, which challenge the conventional legal framework of property law. Although not recognized as legal tender, Bitcoin has been acknowledged as a legal asset by Indonesia's Commodity Futures Trading Regulatory Agency (Bappebti). This study aims to examine the legal status of Bitcoin as collateral in Indonesia’s property law framework, as well as assess the adequacy of current regulations in accommodating this function. This research employs a normative juridical method with a qualitative approach and deductive reasoning. The findings indicate that Bitcoin fulfills the legal criteria of an intangible object and, in theory, can be used as an object of fiduciary security. However, the absence of explicit legal recognition and a digitally integrated collateral registration system has led to legal uncertainty. Although regulations in Indonesia have provided a degree of legality and oversight, systemic institutional integration remains lacking. Therefore, legal reform is needed in the area of digital asset-based collateral, along with the establishment of a comprehensive administrative registration system to ensure the validity of security interests in digital assets
Legal Implications of The Danantara Superholding Model on Public Accountability in State-Owned Bank Asset Management in Indonesia Pellokila, Catherine Ayunia Zoerien; Sugiharti, Dewi Kania; Affandi, Nurafni Kusumawardhani
Journal of Law, Politic and Humanities Vol. 5 No. 5 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i5.1916

Abstract

State-Owned Enterprises (SOEs) play a crucial role in Indonesia’s economy, yet governance challenges persist, particularly regarding asset management and public accountability. This article critically examines the legal implications of establishing Badan Pengelola Investasi Daya Anagata Nusantara (Danatara), a superholding formed under Law Number 1 of 2025 concerning the Third Amendment to Law Number 19 of 2003, focusing on state-owned banking governance. Using a normative juridical (doctrinal) method supported by comparative studies with Singapore’s Temasek Holdings, this research analyzes the risks of diminished public accountability due to legal separations between Danatara’s investments and state assets. Findings reveal that while the superholding model aims to enhance efficiency, it may weaken constitutional principles concerning state asset control, impair public financial oversight, and obscure transparency and anti-corruption efforts. Moreover, an overemphasis on profitability risks undermining SOEs’ social functions, particularly in financial inclusion and development support. To ensure Danatara fulfills its constitutional mandate, this study recommends strengthening regulatory frameworks, legislative oversight, external audits, and institutional transparency mechanisms.
Film Licensing Agreement as an Object of Guarantee in Indonesia Pratama, Muhammad Ath-Thaariq; Abubakar, Lastuti; Handayani, Tri; Sugiharti, Dewi Kania
RechtIdee Vol 20, No 1 (2025): JUNE
Publisher : Trunojoyo Madura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ri.v20i1.28049

Abstract

Collateral is part of an agreement as a result of financial obligations and serves to provide confidence that the debtor will fulfil these financial obligations, where the guarantee is something that is submitted to the creditor by the debtor. The guarantee itself is divided into two, namely material security and personal guarantee. The license agreement itself is an agreement made by the license owner and the party who wants to use the license. One of the uses of a license agreement is in the film industry, where the Product House as a license owner can enter into a license agreement with the Video on Demand platform so that the film or series that has been made can be shown on the Video on Demand platform. Government Regulation No. 2022 on Creative Economy has opened up opportunities for license agreements as collateral objects. The license agreement as a collateral object itself is not an impossible thing, because other countries such as Iran and the United States have allowed license agreements as collateral objects. One of the Video on Demand platforms that uses license agreements in the screening of films on their platform is Netflix. Therefore, the Production House can make the license agreement made as an object of collateral.
TANGGUNGJAWAB REKTOR SEBAGAI KPA DALAM PENGELOLAAN KEUANGAN PERGURUAN TINGGI NEGERI YANG MENYELENGGARAKAN PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM (PTN PK-BLU) Sugiharti, Dewi Kania; Ziaurahman, Muhammad; Sechabudin, Sechabudin
Jurnal Hukum dan Peradilan Vol 2 No 3 (2013)
Publisher : Pusat Strategi Kebijakan Hukum dan Peradilan Mahkamah Agung RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25216/jhp.2.3.2013.427-448

Abstract

Universities that apply the concept of Public Service Agency (BLU - PK PTN ) in performing functions as an organ which is engaged in the service infrastructure support through goods or services . As an institution under the auspices of the government and the state budget receives PTN PK - BLU implement mechanisms to acquire goods or services in accordance with the law. However, the procurement process in obtaining goods or services sometimes poses problems that arise as a consequence of the passage of the procurement of goods or services involving the organs in it as PA / KPA , KDP , ULP , and Committee / Receiver Procurement Officer. Rector of the KPA in PK - BLU PTN has the authority to control the organs that carry out the process of procurement of goods / services in the environment . Errors in the procurement process of goods / services performed by the CO and the ULP / Procurement Officer causing state losses due to these errors, either due to negligence or unlawful acts. As the KPA in the process of procurement of goods / services Rector can control the organs in accordance with the authority given. The consequences are acceptable if the authorities ultimately the procurement of goods / services did not heed the warning Rector officials related procurement process of goods / services will receive sanctions. Keywords: Authorized Budget, Financial State.
Perlindungan Hukum Terhadap Pemenang Lelang Eksekusi Hak Tanggungan Atas Ketidaksesuaian Objeknya yang Dilakukan Melalui E-Auction Saputri, Mastura Ajeng; Sugiharti, Dewi Kania; Cahyadini, Amelia
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.12845

Abstract

Luasnya jangkauan e-auction membuat peserta hanya melihat objek lelang melalui foto pada website pengumuman, sedangkan pihak Bank terkadang salah dalam memberikan informasi mengenai objek yang akan dilelang, sehingga akhirnya menyebabkan ketidaksesuaian kondisi objek lelang. Tujuan dari penelitian ini adalah untuk mengkaji perlindungan hukum terhadap pemenang lelang eksekusi Hak Tanggungan atas ketidaksesuaian objek lelang. Metode penelitian yang digunakan adalah yuridis empiris. Dari hasil penelitian disimpulkan bahwa perlindungan hukum bagi pemenang lelang eksekusi Hak Tanggungan melalui e-auction masih belum diatur secara komprehensif dalam PMK Nomor 122 Tahun 2023. Tanggung jawab Pejabat Lelang terbatas pada tugas dan kewajibannya untuk memastikan kelancaran pelaksanaan lelang serta memeriksa kebenaran formil dokumen subjek dan objek lelang. Sedangkan terhadap kebenaran materil informasi dalam dokumen dengan keadaan fisik objek yang dilelang merupakan tanggungjawab penjual. Diperlukan fasilitas yang memadai serta regulasi khusus yang mengatur secara lengkap dan spesifik agar kepastian dan perlindungan hukum pemenang lelang dapat tercapai.
PAJAK PENGHASILAN BAGI OVER-THE-TOP DI INDONESIA: SEBUAH PELUANG DAN TANTANGAN Cahyadini, Amelia; Muttaqin, Zainal; Dewi, Sinta; Sugiharti, Dewi Kania
Veritas et Justitia Vol. 8 No. 1 (2022): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v8i1.4735

Abstract

Over-the-Top (OTT) is a form of information technology innovation that is growing very rapidly, including in Indonesia as one of the largest OTT market country. OTT can earn income from users in Indonesia, while the right to tax this income cannot be imposed in Indonesia because OTT generally operates across national borders and does not have a permanent establishment in Indonesia. Therefore, it is necessary to consider income tax arrangements for OTT operating in Indonesia to provide legal certainty. This paper focuses on discussing the positive legal provisions of Income Tax that apply to OTT operating in Indonesia and the implementation of each of these regulations in the current era of economic digitalization. The author uses a normative juridical research method with a qualitative research approach. Based on this research, it is known that the provision of Income Tax for OTT does not yet exist, therefore the Government of Indonesia needs to design a national tax law that is able to accommodate income tax for OTT.
WORKSHOP ON VILLAGE FINANCIAL MANAGEMENT AND MSME DEVELOPMENT IN CINTARATU VILLAGE Sugiharti, Dewi Kania; Sueb, Memed; Irawadi, Cahya; Yuliafitri, Indri; Ramdhani, Rully Herdita
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 1 (2023): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i1.1566

Abstract

Proper management of village finances is very important for the sustainability of a village and the welfare of its people. The community can participate fairly in seeking welfare by forming MSMEs to help the village economy. Knowledge about the business being managed is one of the important factors for the sustainability of the business to survive and develop it. In running MSMEs, the people of Cintaratu Village, Parigi District, and Pangandaran Regency still need to improve MSME management strategies. This is intended so that MSMEs run by the people of Cintaratu Village can further develop and can become one of the leading MSMEs in the region. Therefore, this Integrative KKN-PPM activity is expected to increase the knowledge of the Cintaratu Village community about how to develop MSMEs and the right strategy for developing them. This event was held in the form of a talk show by including a presentation containing strategies for running MSMEs, and there were also examples of content creation on TikTok. In addition, an explanation of tips on creating such content was given so that the people of Cintaratu Village could create similar content by utilizing their creativity. Through this event, the people of Cintaratu Village got a solution so they could get funding assistance, as well as knowledge on how to do digital marketing with the Tiktok platform.
Readiness of Banks in Intellectual Property-Based Financing Abubakar, Lastuti; Sugiharti, Dewi Kania; Handayani, Tri
International Journal of Latin Notary Vol. 4 No. 1 (2023): Internasional Journal of Latin Notary, September 2023
Publisher : Magister Kenotariatan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61968/journal.v4i1.60

Abstract

The creative economy is an economic resource expected to become a pillar of Indonesia's economic growth. One of the ecosystems developed is intellectual property-based financing that arises from cultural heritage, science, and technology. From a banking perspective, intellectual property as an object of credit/financing guarantees cannot yet be accepted by banks because there are no technical guidelines for both valuation and the profession of intellectual property appraisal. In contrast, banks must adhere to prudential banking principles. This leads to the implementation of intellectual property-based financing practices still needs to be done by the bank. Furthermore, concerning the execution of intellectual property guarantees, the auction office still needs a legal basis for legal certainty in its implementation, particularly for forms of intellectual property guarantees in the form of contracts and collection rights arising from creative economic activities. Based on the research results, the following results are obtained: 1) there are no technical guidelines for Banks to accept the intellectual property as collateral objects; 2) intellectual property is a complex asset, so the Appraiser profession must be submitted to a public appraiser possessing expertise it is crucial in the domain of intellectual property to be officially registered with the Ministry of Tourism and Creative Economy. The auction office is willing to conduct intellectual property executions provided there exists a legal foundation associated with licensing. valuation, and legal protection of intellectual property to attract public interest in executing intellectual property auctions.
Co-Authors A.A. Ketut Agung Cahyawan W Abi Ma'ruf Radjab Affandi, Nurafni Kusumawardhani Ajie Ramdan Amelia Cahyadini An An Chandrawulan Anita Afriana Cahya Irawady Cahyandani, Amelia cahyo anggoro Dandrivanto Budhijanto Darmawan, Kevin Edwina, Shintya Eri Satriana Faqih Lutfi Ghani Satria Hartanto Ghani Satria Hartanto Helitha Novianty Muchtar Hendar Ristriawan Holyness Nurdin Singadimedja I. Tajudin I. Tajudin, I. Indri Yuliafitri Indri  Yuliaftri Irawadi, Cahya Isis Ikhwansyah Josep Irvan Gilang Hutagalung Lastuti Abubakar Lastuti Abubakar Maulana Fadillah Maulana Fadillah Memed Sueb Muhamad Fadillah Muhammad Ilham Satriana Muhammad Ziaurahman Muhammad Ziaurahman, Muhammad Nadhilah Mustika Natasya Bonita Oktaviana Manalu Nia Kurniati Pellokila, Catherine Ayunia Zoerien Pratama, Muhammad Ath-Thaariq Prita Amalia Pupung Faisal Purnama Trisnamansyah R. Herman Katimin Ramdhani, Rully Herdita Rio, Fildzah Ristriawan, Hendar Rully Herdita Ramadhani Saputri, Mastura Ajeng Sechabudin Sechabudin Sechabudin, Sechabudin Sechabudin, Sechabudin Seehabudin Seehabudin, Seehabudin Singadimedja, Holyness N Sinta Dewi Somarwidjaya Somarwidjaya Tjia Siauw Jan Tri Handayani Tri Handayani Vidi Adhar, Meuthia Syaharani Yani Pujiwati Zahra Malinda Putri Zainal Muttaqin Zainal Muttaqin Zainal Muttaqin Zainal Muttaqin