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Journal : Pembaharuan Hukum

CONCEPT OF APPRAISAL INSTITUTIONS IN ASSESSING THE VALUATION OF INTANGIBLE ASSETS ON SMALL MEDIUM ENTERPRISES INTELLECTUAL PROPERTY AS OBJECT OF CREDIT GUARANTEE TO IMPROVE COMMUNITY'S CREATIVE ECONOMY Anis Mashdurohatun; Gunarto Gunarto; Oktavianto Setyo Nugroho
Jurnal Pembaharuan Hukum Vol 8, No 3 (2021): Jurnal Pembaharuan Hukum
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/jph.v8i3.19791

Abstract

This study aims to analyze the factors that affect the effectiveness of Intangible Assets of Intellectual Property of Small and Medium Enterprises as objects of credit guarantees, and the concept of appraisal institutions in assessing the valuation of intangible assets of intellectual property of Small and Medium Enterprises as objects of credit guarantees in order to improve the creative economy of the community. The method used in this research is empirical juridical. The data used are primary data and secondary data. Data collection techniques data collection through library research and field studies (through questionnaires, focus group discussions, and interviews). The results of the study found that the five factors that affect the effectiveness of Intangible Assets intellectual property of Small and Medium Enterprises as objects of credit guarantees are legal factors, law enforcement, infrastructure, society and culture. The legal factor that affects is there is no special legal product for public appraisers of IPR Intangible assets. In the practice, IPR intangible assets have not been accepted by all banks as objects of basic guarantees but only as objects of additional guarantees. It is caused by no trust from the bank toward the value of IPR as basic guarantees, there have been no appraisal institutions, and there is not intellectual property rights market yet, that makes IPR is not commonly used by banks and SMEs as IP owners. The concept of appraisal institutions in assessing the valuation of intangible assets of intellectual property of small and medium businesses as objects of credit guarantees, in order to improve the creative economy of the community, is necessary to form an appraisal agency through the products of laws and regulations. These regulations, among others, regulate the intangible assets of IPR, the purposes and objectives of the IPR assessment, the requirements to become an IPR appraiser, the function and authority of IPR assessment, the valuation method used, and so on.
THE LAW ENFORCEMENT AGAINST NARCOTICS CRIMINAL ACTIONS WHO SHOULD BE ON REHABILITATION Bambang Tri Bawono; Gunarto Gunarto
Jurnal Pembaharuan Hukum Vol 9, No 1 (2022): Jurnal Pembaharuan Hukum
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/jph.v9i1.20536

Abstract

The purpose of this study was to determine and analyze the process of law enforcement for narcotics crimes and the legal basis used as a reference for rehabilitation. The approach method used in this research is a sociological juridical approach. Criminal sanctions related to the five criminal acts above also have different consequences, depending on the type of narcotic class used. Criminal provisions regarding narcotics criminals possessing, storing, controlling or providing narcotics are regulated in Article 112, Article 117, and Article 122 of Act No. 35 of 2009 concerning Narcotics. In addition to the law prohibiting possessing, storing, controlling or providing narcotics, the Narcotics Law also explicitly regulates the prohibition of producing, importing, exporting, or distributing narcotics. The prohibition is regulated in Article 113, Article 118, and Article 123 of Act No. 35 of 2009 concerning Narcotics. The results of this study indicate that the process of law enforcement against narcotics crimes is carried out through investigation, prosecution, and examination in court. While the legal basis used by judges to rehabilitate narcotics criminals is: Supreme Court Circular No. 4 of 2010 concerning Placement of Victims of Abuse and Narcotics Addicts in Medical Rehabilitation and Social Rehabilitation Institutions.