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All Journal Islam Futura Jurnal IUS (Kajian Hukum dan Keadilan) SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Rechtsnormen International Journal of Law and Society International Journal of Law, Crime and Justice
M. Jafar
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance 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 Implementation of PT PEMA's Corporate Social Responsibility in Supporting the Enforcement of Islamic Sharia in Aceh Jafar, M.; Yahya, Azhari; Adli, M.; Mazwar, Mazwar; Alidar, EMK.
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol. 10 No. 2 (2026): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v10.i2.34204

Abstract

This study examines the implementation of Corporate Social Responsibility (CSR) by PT Pema within the legal framework of Aceh’s special autonomy and the application of Islamic Sharia. At both the national and regional levels, Indonesian laws and Acehnese qanun require companies operating in the natural resources sector to undertake CSR initiatives. As a regionally owned enterprise (BUMD) engaged in natural resource management and domiciled in Aceh, PT Pema is legally and morally obligated to implement CSR programs that benefit the surrounding community and environment while aligning with Islamic Sharia principles. However, the implementation of CSR at PT Pema faces various legal and practical challenges, particularly concerning regulatory consistency, governance, and conformity with Sharia values. This research employs an empirical legal approach, analyzed through the lens of Corporate Social Responsibility theory. Primary data consist of laws and regulations governing CSR, relevant Acehnese qanun, and other legal instruments related to the study. Secondary data were obtained through in-depth interviews with key informants, including academics and representatives of PT Pema. The findings reveal that the legal framework governing CSR obligations for PT Pema remains fragmented and, in some respects, contradictory, resulting in legal uncertainty. Nevertheless, PT Pema has continued to implement CSR programs in accordance with applicable legal provisions. Its CSR initiatives encompass religious, social, and economic empowerment programs, including efforts to strengthen Islamic values, enhance religious understanding, and support the construction of places of worship. These initiatives demonstrate that PT Pema’s CSR practices not only fulfill legal obligations but also contribute to supporting the implementation of Islamic Sharia in Aceh.
The Independence of the Wali Nanggroe Institution from the Perspective of Asymmetric Decentralization Itsnatul Mardhiyya; Husni Husni; M. Jafar
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.v3i2.974

Abstract

The Wali Nanggroe Institution (WNI) is a distinctive institution of Aceh established as a consequence of the implementation of asymmetric decentralization through the granting of special autonomy status within the framework of the Unitary State of the Republic of Indonesia. Its existence is legally recognized under Law Number 11 of 2006 on the Governance of Aceh, which defines it as an independent customary leadership institution operating outside the formal structure of regional government. Nevertheless, the regulation of the Wali Nanggroe Institution under Aceh Qanun Number 2 of 2023 continues to raise legal concerns regarding its independence, functional boundaries, scope of authority, and institutional relationship with the Aceh Government. This study aims to examine the compatibility of the regulatory framework governing the Wali Nanggroe Institution with the principles of asymmetric decentralization and to assess the juridical implications of its existence, independence, and authority within Indonesia’s constitutional and regional governance system. Employing a normative juridical research method, the study adopts statutory, conceptual, and historical approaches through an extensive review of primary, secondary, and tertiary legal materials. The findings indicate that the regulatory framework of the Wali Nanggroe Institution generally conforms to the principles of asymmetric decentralization, as it reflects the State’s recognition of Aceh’s distinct historical, cultural, religious, and socio-political characteristics through the establishment of a unique institution endowed with special functions and powers. However, several normative issues remain unresolved, particularly concerning institutional independence, the delineation of functions, and the scope of authority, which may create overlaps with the competencies of the Aceh Government. The study further reveals that the Wali Nanggroe Institution possesses a sui generis character as a customary institution unique to Aceh, situated outside the formal structure of regional government while simultaneously playing a strategic role in safeguarding the implementation of Aceh’s special status and privileges. Accordingly, amendments to Aceh Qanun Number 2 of 2023 are necessary to provide clearer limitations on the institution’s functions, independence, and authority, thereby ensuring legal certainty, fostering harmonious institutional relations, and strengthening the implementation of asymmetric decentralization in accordance with the principles of the rule of law
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.
Synchronization Of Aceh's Revenue And Expenditure Budget Management Planning With Government Policy Dian Kesuma; Eddy Purnama; M. Jafar
International Journal of Law and Society Vol. 3 No. 1 (2026): 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.v3i1.875

Abstract

Article 170 paragraph (1) of Law Number 1 of 2022 concerning HKPD emphasizes the synchronization of fiscal planning and policy for integrated national development. However, in the APBA (Aceh Provincial Budget) planning, discrepancies persist between the Aceh Government’s documents and the central fiscal policy direction, leading to synchronization that remains administrative rather than substantive. This issue is further complicated by Aceh's special status under Law No. 11 of 2006, which results in differences in macro indicators, program structure, and a lack of substantive participation from Aceh, creating epistemological inequality and structural injustice in central-regional financial relations. The research aims to understand why APBA management planning is not fully synchronized with government policy and to explore the ideal procedure for achieving synchronization, considering Aceh’s unique autonomy. This study is a normative juridical analysis using a legislative, conceptual, historical, and futuristic approach, with the application of authority theory, policy suitability theory, asymmetric decentralization theory, and good governance principles. The findings reveal that the lack of synchronization is caused by procedural issues, such as the absence of integration between RKPD (Regional Government Work Plan) and RKP (National Government Work Plan) schedules, the lack of a mechanism for reducing KEM-PPKF indicators, unclear fiscal support evaluation, and absence of guidelines and sanctions. Additionally, there are substantial issues like the incompatibility of Aceh's macro indicators with national targets. To achieve ideal synchronization, normative legality, equal central and regional authority, and integrated planning systems are needed.
Co-Authors Adli, M. Adwani Adwani Alidar, EMK. Arifin, Khairani Azhari Yahya Cut Putri Nadia Dian Kesuma Eddy Purnama Husni Husni Iman Jauhari Itsnatul Mardhiyya M. Hafizh Achsan Mazwar, Mazwar Meilina, Namira Nafiz Muammar, Sayed Rahman Rahman SANUSI SANUSI Sembiring, Rinawati Teuku Ahmad Yani Yusri Yusri Zainal Abidin