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All Journal Pandecta SALAM: Jurnal Sosial dan Budaya Syar-i JUSTITIA JURNAL HUKUM Economica: Jurnal Ekonomi Islam Veteran Law Review Pena Justisia: Media Komunikasi dan Kajian Hukum Otentik's : Jurnal Hukum Kenotariatan Jurnal Ilmu Hukum KYADIREN JHR (Jurnal Hukum Replik) Pamulang Law Review Journal of Law, Poliitic and Humanities International Journal of Community Service (IJCS) INJURITY: Journal of Interdisciplinary Studies Jurnal Smart Hukum (JSH) Greenation International Journal of Economics and Accounting Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan
Yoyo Arifardhani
Universitas Pancasila
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Legal Protection in the Oil Palm Plasma Plantation Partnership Agreement Between Limited Liability Company and Plasma Cooperative Magdalena, Theresia; Yoyo Arifardhani; Edi Tarsono
Jurnal Ilmu Hukum Kyadiren Vol 8 No 1 (2026): Jurnal Ilmu Hukum Kyadiren
Publisher : PPPM, Sekolah Tinggi Ilmu Hukum (STIH) Biak-Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46924/jihk.v8i1.440

Abstract

The palm oil plasma core partnership agreement between plantation companies and plasma farmer cooperatives basically aims to realize a fair and balanced cooperative relationship. But in practice, agreements are often drafted unilaterally by companies and cooperative involvement tends to be formal. In addition, the non-transparent and unaccountable management of cooperatives causes the management to fail to represent the interests of plasma farmers, especially in financial management and distribution of plantation products. This condition puts plasma farmers in a weak position and vulnerable to losses. This research uses normative juridical methods with laws and regulations, conceptual, and case study approaches. The results of the study show that the weak implementation of the principles of cooperative agreements and governance has the potential to cause legal, economic, and social losses for plasma farmers. Therefore, it is necessary to strengthen the application of the principles of the agreement, improve the professionalism of cooperative management, and optimize the role of notaries to ensure balance and legal protection in plasma core partnership agreements
Legal Protection for Directors Against Allegations of Directors' Negligence Resulting in Losses to the Company Yoyo Arifardhani; Ibnu Masúd
Journal of Law, Politic and Humanities Vol. 6 No. 3 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i3.3137

Abstract

This study aims to analyze legal protection for directors against allegations of negligence resulting in losses for the company in the Indonesian legal system. The method used is normative legal research with a statutory approach and case studies through a comparative analysis of two court decisions, namely the Bekasi District Court Decision Number 647/Pdt.G/2021/PN Bks and the Surabaya District Court Decision Number 565/Pdt.G/2024/PN Surabaya. The results of the study indicate that the civil liability of directors is based on proof of the element of error or negligence, not solely on the occurrence of losses for the company. The Business Judgment Rule principle adopted through Article 97 paragraph (5) of Law Number 40 of 2007 concerning Limited Liability Companies provides conditional protection to directors who act in good faith, with professional prudence, and within the limits of legitimate formal authority. This study emphasizes the importance of a clear distinction between reasonable business risks and directors' negligence as a basis for determining legal liability proportionally and fairly.
Tax Risk Management in Corporate Mergers: A Normative Assessment of Legal Certainty and Anti-Avoidance Risks in Indonesian Tax Law Yoyo Arifardhani; Theresia Magdalena
JUSTITIA JURNAL HUKUM Vol 10 No 1 (2026): Justitia jurnal Hukum
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justitia.v10i1.30197

Abstract

Corporate mergers as a strategy for business expansion generate complex tax implications, particularly regarding the transfer of assets and liabilities and changes in corporate organizational structures that may affect the tax base. In Indonesia, although various tax regulations governing merger transactions have been enacted, legal uncertainty persists and creates significant tax risks if such transactions are not carefully structured. These risks may arise in relation to income tax, value-added tax, and land and building acquisition duties, potentially increasing the tax burden and triggering disputes with tax authorities. This study aims to analyze the legal and regulatory framework governing corporate merger taxation in Indonesia, identify potential tax risks embedded in the regulatory structure and transactional practices, and determine effective strategies for mitigating such risks. This research employs a normative juridical method using statutory, conceptual, and comparative approaches. The analysis examines key Indonesian tax regulations, including the Income Tax Law, the Value Added Tax Law, and regulatory provisions governing corporate restructuring, supported by relevant academic literature and legal materials. The findings indicate that tax risks in merger transactions can be mitigated through the strategic use of specific legal instruments within the Indonesian tax framework. In particular, the application of tax-neutral merger provisions, the utilization of restructuring tax facilities, and the implementation of comprehensive tax due diligence prior to the transaction are identified as the most effective mitigation strategies. These mechanisms help ensure regulatory compliance while minimizing potential tax disputes. However, interpretative gaps and enforcement inconsistencies in anti-avoidance provisions continue to generate legal uncertainty, highlighting the need for clearer regulatory guidance to strengthen legal certainty in corporate merger taxation.
The Role of Law in AI-Based Business Ecosystems: A Contextualized Perspective from Islamic Law Yoyo Arifardhani; Nur Hidayah Che Ahmat; Moh Mukri
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 12, No 1 (2025): April
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v12i1.6961

Abstract

The rapid development of Artificial Intelligence (AI) has introduced complex legal challenges, particularly regarding regulation and compliance. This study examines the adequacy of Indonesia’s current legal framework in overseeing AI-based businesses and proposes an adaptive regulatory model informed by Islamic law. Using normative legal research and a qualitative approach, the study analyzes Indonesian legislation, Shariah legal principles, fatwās, academic literature, and comparative international regulations. Key regulatory gaps are identified in areas such as AI-based decision-making liability, algorithmic transparency, and data protection. These gaps are critically assessed through the lens of Maqāṣid al-Sharīʿah, including ḥifẓ al-ʿaql (protection of intellect), ḥifẓ al-māl (protection of wealth), and ḥifẓ al-nasl (protection of lineage and privacy), ensuring ethical alignment with Islamic values. To address these challenges, the research proposes a hybrid regulatory model combining principle-based and rule-based approaches, reinforced by risk-based standardization, certification schemes, and regulatory sandboxes. The “principle plus sandbox” model merges Shariah-based ethical norms with statutory regulation to support innovation while safeguarding public interest. Key contributions include: mapping Islamic legal objectives onto AI governance, designing a Shariah-compliant dispute resolution framework for AI-related business issues, and recommending the formation of a Shariah-informed AI regulatory authority in Indonesia. The study concludes that a balanced, adaptive legal framework—grounded in both legal certainty and Islamic ethical values—is essential for regulating AI in business contexts. This research contributes to developing more responsive, culturally rooted legal systems for AI governance in Muslim-majority countries
Trademark Squatting: A Fraudulent Strategy in Trademark Claims Yoyo Arifardhani; Maimun
Jurnal Smart Hukum (JSH) Vol. 5 No. 1 (2026): June-September
Publisher : Inovasi Pratama Internasional. Ltd

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/jsh.v5i1.1873

Abstract

Trademark squatting is a legal phenomenon that is increasingly prevalent in line with the development of the global business world, where certain parties register unregistered trademarks belonging to others with the aim of obtaining illegitimate profits. This study aims to examine and analyze the concept of trademark squatting in the Indonesian trademark legal system, identify regulatory weaknesses that allow this practice to occur, and formulate ideal legal protection measures for brand owners who become victims. The research method used is normative juridical with a statute approach, a conceptual approach, and a case approach. The results show that trademark squatting in Indonesia is facilitated by loopholes in the first-to-file registration system adopted by Law Number 20 of 2016 concerning Trademarks and Geographical Indications. Although there are protection mechanisms through the concepts of bad faith and well-known trademarks, their implementation in the field still faces various obstacles. Reconstruction of the trademark registration system based on actual use and strengthening substantive examinations by the Directorate General of Intellectual Property are key to preventing trademark squatting in the future.
Analysis of the Role of Artificial Intelligence in Improving the Efficiency of Control Systems in Digital-Based MSMEs in Bandung City Faizah Kamilah; Yoyo Arifardhani; Wiwik Budianti
Greenation International Journal of Economics and Accounting Vol. 3 No. 4 (2025): Greenation International Journal of Economics and Accounting (December 2025 - F
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i4.952

Abstract

The development of artificial intelligence (AI) technology has opened new opportunities for digital-based Micro, Small, and Medium Enterprises (MSMEs) in improving the efficiency of management control systems. This study aims to analyze the role of AI in improving the efficiency of control systems in digital-based MSMEs in Bandung City. The method used is descriptive qualitative with a case study approach. Data were collected through in-depth interviews with 7 informants consisting of 5 digital MSME actors and 2 supporting informants from government and academic elements. Data analysis used the Miles & Huberman model through the stages of data reduction, data presentation, and conclusion drawing. The results show that AI contributes significantly to increasing the efficiency of management control in three main dimensions: predictive-based planning, automated operational implementation, and real-time data-based evaluation. Measurably, the adoption of AI can reduce raw material waste by up to 40%, cut administrative costs from IDR 6 million to IDR 2 million per month, and contribute to an average turnover growth of 28% higher than MSMEs that do not use AI. On the other hand, obstacles were found in the form of low digital literacy, dependence on internet infrastructure, and the risk of over-reliance. This study concludes that AI has shifted the paradigm of MSME management control from a manual and reactive approach to a proactive, accurate, and data-driven system.
Antecedents to Merger Viewed from Company Performance in The Merger Process Ayu Komala Dewi; Yoyo Arifardhani; Dedi Irawan
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 2 No. 3 (2023): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v2i3.43

Abstract

Merger is one way that can be done by State-Owned Enterprises (BUMN) to achieve business growth. Mergers of state-owned companies will have a major impact on the national economy because state-owned companies have an important role in supporting national development. This article aims to conduct a legal analysis regarding the merger of two companies under the control of the Indonesian Ministry of State-Owned Enterprises (Ministry of BUMN). This study took a sample of the business combinations that were carried out between the Perum DAMRI and the Djakarta Transportation Company (Perum PPD). The analysis carried out is from the legal and taxation aspects by considering the company's post-merger financial performance. The research found that referring to the applicable regulations, the merger of two state-owned companies will have several implications that must be mitigated by the post-merger companies.
Co-Authors Ahmad Dahlan Ali Abdullah Ali Abdullah, Ali Andreas Sapta Finady Ayu Komala Dewi Bunga Nur Khofifah Dedi Irawan Dewi, Ayu Komala Dewi, Hayuningtyas Pramesti Edi Tarsono Evi Ekawati Faizah Kamilah Finady, Andreas Sapta Hamdan, Muhammad Sirajuddin Qahtan Ibnu Masúd Indah Harlina Jum Anggriani Jum Anggriani Magdalena, Theresia Maimun Moh Mukri Nur Hidayah Che Ahmat RR Utji Sri Wulan Wuryandari Selian, Stella Sadeva Silvia Dantyana Suhendar Suhendar, Suhendar Suwarsit Theresia Magdalena Utji Sri Wulan W Wiwik Budianti