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All Journal Sosiohumaniora Pandecta Jurnal Dinamika Hukum Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Veritas et Justitia Jurnal IUS (Kajian Hukum dan Keadilan) PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) AMANNA GAPPA Jurnal Konstitusi Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Widya Yuridika Jurnal Sains Sosio Humaniora Surya Abdimas Jurnal Ilmiah Galuh Justisi JURNAL HUKUM dan KENOTARIATAN Kumawula: Jurnal Pengabdian Kepada Masyarakat Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Cepalo MAGISTRA Law Review Journal of Law and Policy Transformation JHR (Jurnal Hukum Replik) Journal of Social Science 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 PUSKAPSI Law Review
Dewi Kania Sugiharti
Faculty Of Law, 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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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.
STRENGTHENING INDIGENOUS PEOPLES’ RIGHTS: INTEGRATING THE FPIC PRINCIPLE INTO INDONESIA'S MINING LEGAL FRAMEWORK Dedihasriadi, La Ode; Ananda, Adhe Ismail; Sugiharti, Dewi Kania; Baskhoro, Arie Ekawie; Hasgar A.S, A. Muhammad
Cepalo Vol 10 No 1 (2026)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/cepalo.v10no1.4899

Abstract

Agrarian conflicts resulting from mining permits issued without the consent of local and indigenous communities expose a legitimacy gap in Indonesia’s mining legal regime. Unequal power relations between land rights holders and IUP holders reveal structural weaknesses in the protection of collective rights. This study identifies the absence of Free, Prior, and Informed Consent (FPIC) as a core deficiency that undermines substantive justice and meaningful participation in natural resource governance. Using a normative legal approach and conceptual analysis of relevant legal instruments, the study critically examines national regulations that remain procedural, transactional, and detached from community participation. The findings show that integrating FPIC is not merely a technical adjustment, but a legal, ethical, and social necessity to shift mining governance from a licensing-based to a consent-based regime. The study contributes academically by proposing mining law reform grounded in collective rights recognition, the creation of an independent FPIC verification body, and the repositioning of communities as legal subjects of development. These findings carry important implications for legal reform oriented toward environmental justice, social legitimacy, and the sustainability of mining investment in Indonesia.
Fungsi Pajak Terhadap Lingkungan Hidup Sugiharti, Dewi Kania; Hartanto, Ghani Satria; Indri Yuliafitri; Ismail, Shafinar
Jurnal IUS Kajian Hukum dan Keadilan Vol. 13 No. 3 (2025): Jurnal IUS Kajian Hukum dan Keadilan
Publisher : Magister of Law, Faculty of Law, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ius.v13i3.1843

Abstract

The environment is an integral part of human life, as it provides essential resources, including food, water, and other necessities. It is the primary source for meeting our various needs. However, many activities that claim to improve welfare and promote economic development actually cause environmental destruction, such as forest burning, illegal logging, and the exploitation of natural resources with no regard for environmental concerns. Government-led development projects require substantial funding. Funding for such projects comes from government savings, which are taxes. Taxes are a highly reliable source of revenue for the Indonesian government at both the central and local levels. Taxes are closely related to development and the environment, so studying this issue in depth is important because it has theoretical and practical value in developing environmentally sustainable practices for a just and prosperous Indonesia. This research focuses on the gap between Indonesian tax regulations, which have not yet significantly accommodated environmental conservation interests. Tax collection in Indonesia is primarily focused on fulfilling the State Budget (APBN). This research analyses the tax law system to determine how it can accommodate the government’s financial interests while also providing space for environmental protection and not hindering the community’s ability to strive for a decent and prosperous life. This descriptive-analytical research uses a normative legal approach. The research stages include a literature review and fieldwork. Data collection techniques were carried out through document studies. Conclusions and research results were drawn using qualitative normative analysis methods.
Prinsip Kepastian Hukum Pemungutan Pajak Pertambahan Nilai Aset Kripto di Indonesia Berdasarkan Peraturan Menteri Keuangan Nomor 68/PMK.03/2022 Vidi Adhar, Meuthia Syaharani; Sugiharti, Dewi Kania; Cahyandani, Amelia
PUSKAPSI Law Review Vol. 4 No. 1 (2024): June 2024
Publisher : Pusat Pengkajian Pancasila dan Konstitusi (PUSKAPSI) FH UNEJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/puskapsi.v4i1.48330

Abstract

ABSTRAK Pengakuan cryptocurrency (yang selanjutnya disebut Aset Kripto) sebagai komoditi oleh Badan Pengawas Perdagangan Berjangka Komoditi (Bappebti) menimbulkan konsekuensi hukum berupa pengenaan Aset Kripto sebagai Barang Kena Pajak (BKP) yang dapat dikenakan Pajak Pertambahan Nilai (PPN). Pengaturan PPN atas Aset Kripto terdapat pada Peraturan Menteri Keuangan Nomor 68/PMK.03/2022 tentang Pajak Pertambahan Nilai dan Pajak Penghasilan atas Transaksi Perdagangan Aset Kripto. PMK tersebut mengatur mengenai objek, subjek, taatbestand, serta tarif dari PPN Transaksi Aset Kripto. Pengaturan mengenai pajak materiil PPN Aset Kripto dalam PMK tersebut tentu menimbulkan permasalahan, karena Pasal 23A Undang-undang Dasar Republik Indonesia Tahun 1945 secara tegas menyatakan pengaturan pajak diatur dalam Undang-undang. Maka dari itu, penelitian ini berupaya untuk menganalisis prinsip kepastian hukum dalam pemungutan PPN terhadap Aset Kripto di Indonesia berdasarkan PMK No.68/PMK.03/2022 serta praktik pemungutan PPN Aset Kripto agar secara efektif dapat meningkatkan Penerimaan Negara Indonesia. Metode yang digunakan dalam penelitian ini adalah yuridis normatif dengan melakukan telaahan terhadap asas-asas pembentukan hukum perpajakan dan peraturan perundang-undangan di bidang perpajakan. Data yang diperoleh kemudian dianalisis secara kualitatif dan Penulis akan mengurai hasil analisis secara deskriptif. Hasil penelitian ini menunjukan bahwa PMK 68/PMK.03/2022 tidak memenuhi prinsip kepastian hukum pembentukan peraturan perundang-undangan di bidang perpajakan. Selain itu, dalam meningkatkan penerimaan negara yang dilakukan melalui pemungutan PPN Aset Kripto, Kementerian Keuangan dapat melakukan upaya-upaya kerjasama dengan stakeholders lain dan melakukan optimalisasi arsitektur teknologi. KATA KUNCI: Kepastian Hukum, Pajak Pertambahan Nilai, Aset Kripto, Arsitektur Teknologi ABSTRACT The recognition of cryptocurrency (hereinafter referred to Crypto Assets) as a commodity by the Commodity Futures Trading Supervisory Agency (Bappebti) creates legal consequences in the form of the taxation of Crypto Assets as a Taxable Item (BKP) that can be subject to Value Added Tax (VAT). The regulasi of VAT of Crypto Assets is regulated in the Regulation of the Minister of Finance Number 68/PMK.03/2022 on Value Added Tax and Income Tax on Crypto Asset Trading Transactions. The PMK regulates the object, subject, compliance, and rate of VAT on Crypto Assets. The arrangement regarding the material tax of PPN Crypto in the PMK certainly causes problems, because Article 23A of the 1945 Constitution pof the Republik of Indonesia explicitly states that the tax arrangement is governed by the law. Therefore, this research tries to analyze the principle of legal certainty in the collection of VAT on Crypto Assets in Indonesia based on PMK Number 68/PMK.03/2022. As wlell as the practice of collecting VAT on Crypto Assets do effectively increase Indonesia’s State Revenue. The method use in this research is normative jurisprudence by studying the principles of the formation of taxation law and legislation in the field of taxation. The data obtained is then analyzed qualitatively and the author will describe the results of the analysis descriptively. The results on this research show that PMK 68/PMK/03/2022 does not meet the principle of legal certainty in the information of legislation and regulations in the field of taxation. In addition, in increasing the state’s revenue through the collection of Crypto Asset VAT, The Ministry of Finance can make efforts to cooperate with other stakeholders and optimize architecture of technology. KEYWORD: Legal Certainty, Valued Added Tax, Crypt Assets, Architecture of Technology
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 (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.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
Co-Authors A.A. Ketut Agung Cahyawan W Abi Ma'ruf Radjab Adhe Ismail Ananda Affandi, Nurafni Kusumawardhani Ajie Ramdan Amelia Cahyadini An An Chandrawulan Anita Afriana Baskhoro, Arie Ekawie Cahya Irawadi Cahya Irawady Cahyandani, Amelia cahyo anggoro Dandrivanto Budhijanto Darmawan, Kevin Dedihasriadi, La Ode Edwina, Shintya Eri Satriana Faqih Lutfi Ghani Satria Hartanto Ghani Satria Hartanto Hartanto, Ghani Satria Hasgar A.S, A. Muhammad Helitha Novianty Muchtar Hendar Ristriawan Holyness Nurdin Singadimedja I. Tajudin I. Tajudin, I. Indri Yuliafitri Indri  Yuliaftri Irawadi, Cahya Isis Ikhwansyah Ismail, Shafinar 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, Prita 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