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All Journal Legalite: Jurnal Perundang Undangan dan Hukum Pidana Islam NEAR: Jurnal Pengabdian kepada Masyarakat
Angelia, Febby
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Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Transportation Other

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Analisis Yuridis Penerapan Asas Ultimum Remedium guna Mewujudkan Kepastian Hukum dalam Tindak Pidana Perpajakan Taufik, Taufik; Yozi, Vitra; Angelia, Febby; Apriliani Sobirin, Lisda
Legalite : Jurnal Perundang Undangan dan Hukum Pidana Islam Vol 11 No 1 (2026): Legalite: Jurnal Perundang Undangan dan Hukum Pidana Islam
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/legalite.v11i1.14757

Abstract

This study aims to analyze the application of the ultimum remedium principle in tax crimes and its relevance in establishing legal certainty in Indonesia. The main focus of the research is directed toward the juridical position of this principle, the normative and practical obstacles in its implementation, and the need for reformulation of tax law policies. This research employs a normative legal method with a qualitative approach through the statute approach, conceptual approach, and case approach. Data sources were obtained from statutory regulations, court decisions, scholarly literature, and official documents, which were analyzed descriptively using systematic, historical, and teleological interpretation. The findings reveal that the ultimum remedium principle has not been optimally implemented due to the absence of explicit regulations prioritizing administrative sanctions before the use of criminal law. This condition creates ambiguity in distinguishing administrative violations from tax crimes, disparities in law enforcement, and weak protection of taxpayers’ rights. The study recommends regulatory harmonization, the formulation of national operational guidelines, and stronger coordination among law enforcement institutions to ensure that criminal law is genuinely applied as a last resort in a proportional and just manner.
Sosialisasi Peningkatan Mutu Produk dan Pengemasan Pada UMKM Emping Melinjo di Purwakarta Habibah, Habibah; Kustina, Nani; Angelia, Febby; Jupon, Rara Marselina
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2 (2026): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v5i2.3809

Abstract

Peningkatan kualitas produk sangat penting bagi UMKM karena menjadi fondasi utama dalam mempertahankan kelangsungan usaha, membangun kepercayaan konsumen, dan meningkatkan daya saing di pasar yang semakin kompetitif. Produk  emping melinjo merupakan makanan khas Purwakarta yang diproduksi oleh banyak UMKM di wilayah kecamatan Jatiluhur dan Bungursari. Namun, permasalahan yang banyak ditemui adalah lemahnya kualitas pengemasan, tidak adanya identitas merek, serta rendahnya inovasi varian emping. Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan sosialisasi peningkatan mutu produk dan pengemasan emping agar memiliki daya saing lebih baik. Metode pelaksanaan dilakukan melalui penyuluhan langsung kepada pelaku UMKM dengan menjelaskan teknik pengolahan yang higienis, standar pengemasan modern, dan strategi pemasaran sederhana. Hasil kegiatan pengabdian ini menunjukkan bahwa mitra memberikan respon positif terhadap kegiatan ini  dan mitra memahami pentingnya peningkatan kualitas produk emping. Peningkatan tgersebut akan berdampak pada peningkatan penjualan yaitu, peningkatan kebersihan, ketebalan emping yang seragam, kemasan vakum, serta pelabelan sebagai nilai tambah produk. Dampak jangka panjang mencakup peningkatan penjualan  dan kesadaran sustainability. Pengabdian ini direkomendasikan untuk direplikasi pada UMKM pangan lokal lainnya guna mendukung ekonomi kreatif berbasis digital dan ESG.
Co-Authors Apriliani Sobirin, Lisda Habibah Habibah Jupon, Rara Marselina Kustina, Nani Taufik Taufik Yozi, Vitra