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All Journal Jurnal Hukum dan Keadilan Mediasi JURNAL LITIGASI (e-Journal) JURISDICTIE Jurnal Hukum dan Syariah Jurnal Ilmiah Peuradeun SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Jurnal Ilmiah Mahasiswa Bidang Hukum Keperdataan Source: Jurnal Ilmu Komunikasi Kanun: Jurnal Ilmu Hukum International Journal of Law and Society International Journal of Law, Crime and Justice Abdurrauf Journal of Community Service
Teuku Ahmad Yani
Unknown Affiliation
Religion Humanities Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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An Analysis of the Formation of Sub holdings in State-Owned Enterprises Meilina, Namira; Yani, Teuku Ahmad; M. Jafar
International Journal of Law and Society Vol. 3 No. 3 (2026): July: International Journal of Law and Society
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijls.v3i3.967

Abstract

The formation of subholdings as part of the restructuring of State-Owned Enterprises (BUMN) aims to improve efficiency and increase company value through functional specialization, as well as to enhance global competitiveness. However, Indonesian positive law does not yet provide clear and detailed regulation regarding the legal status of BUMN subholdings. This legal uncertainty creates issues related to state capital ownership status, the extent of parent company liability, and the independence of the subholding’s board of directors. This study aims to analyze the legal relationship between the parent company and subholding within the BUMN structure, the responsibility of BUMN as the state mandate holder in forming subholdings, and the legal limitations of parent company control from a corporate law perspective. The research uses a normative legal method with statutory and conceptual approaches based on secondary data, which are analyzed qualitatively. The results show that the relationship between the parent company and subholding after Government Regulation No. 72 of 2016 is purely civil. Subholding is a separate legal entity under company law and is no longer categorized as a BUMN. Its assets are separated from state assets, while excessive control may trigger piercing the corporate veil.  
The Existence of the Sharia Supervisory Board in Sharia Savings and Loan and Financing Cooperatives in Pidie Regency M. Hafizh Achsan; M. Jafar; Teuku Ahmad Yani
International Journal of Law, Crime and Justice Vol. 3 No. 2 (2026): June: International Journal of Law, Crime and Justice
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijlcj.v3i2.1002

Abstract

Sharia Savings and Loan and Financing Cooperatives (KSPPS) are financial institutions that operate based on Islamic principles and are legally required to establish a Sharia Supervisory Board (SSB) under Qanun Aceh Number 11 of 2018, Law Number 6 of 2023 on Job Creation, and the Regulation of the Minister of Cooperatives and Small and Medium Enterprises Number 8 of 2023. However, several cooperatives in Pidie Regency continue to conduct sharia-based business without amending their Articles of Association or establishing an SSB. This study examines the legal position of the SSB, the obstacles preventing amendments to cooperative Articles of Association, and government efforts to encourage compliance. Using an empirical juridical method with a socio-legal approach, data were collected through interviews, observations, and document analysis and analyzed descriptively. The findings show that the SSB plays a strategic role in ensuring sharia compliance, yet its implementation in Pidie Regency remains limited. Key obstacles include inadequate legal understanding among cooperative management, limited human resources, complex amendment procedures, and insufficient government guidance. Strengthened institutional supervision through capacity building, technical assistance, facilitation of SSB establishment, regular monitoring and evaluation, and consistent enforcement of administrative sanctions is necessary to improve compliance with legal and sharia requirements.
Co-Authors Abdurahman Abdurrahman ANDRI KURNIAWAN Andri Kurniawan Azrianda, Melvi Salsabil Bulkiah, Bulkiah Dinu Rahmatul Fajri, Nurliya Hamdi, Syaibatul Husni Jalil Ilham Akbar Iskandar A. Gani Kitari, De-erista Delila M. Hafizh Achsan M. Jafar Mahfud Mahfud Meilina, Namira Muhammad Ilham Fauzi Muhammad Jafar Muhammad Luthfi Mulyana, Ida Pasha, Alif Kamal Putri, Novita Gaysuwa Sautunnida, Lia Syahbandir, Mahdi