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All Journal YUSTISI Yustisi: Jurnal Hukum dan Hukum Islam Jurnal Penelitian dan Pengabdian Masyarakat JURMA YUSTISI
Aminda, Annisa
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Computer Science & IT Education Engineering Law, Crime, Criminology & Criminal Justice Other

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Journal : JURMA YUSTISI

 1 
The Implication Of The Land Registration Program On Agrarian Reform In Kalongliud Village, Nanggung Subdistrict, Bogor Regency Kalbu, Ahmad Buhaeri; Purwaningsih, Prihatini; Aminda, Annisa
JURNAL MAHASISWA YUSTISI Vol. 3 No. 2 (2025)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v3i2.1575

Abstract

This research examines the impact of the land registration program within the framework of agrarian reform in Kalongliud Village, Nanggung Subdistrict, Bogor Regency. Land registration, as a crucial component of agrarian reform, is evaluated in terms of its effects on legal certainty, economic welfare, and social justice related to land tenure and utilization. The land registration program provides legal guarantees through land certificates, which serve as valid proof of ownership, thereby reducing the potential for land disputes and enhancing the sense of security among community members. Additionally, land registration increases the economic value of land, facilitates access to business capital, and improves the economic well-being of the community—aligning with the objectives of agrarian reform. However, residents who have not participated in the land registration program express concerns due to the lack of legal certainty. Consequently, land registration plays a pivotal role in achieving the goals of agrarian reform in Kalongliud Village.
Implementation of Application for Change of Name Due to Change of Religion Based on Law Number 24 of 2013 concerning Population Administration (Study of Stipulation: District Court of Cibinong Number 87/Pdt.P/2024 PN Cbi) Adhwa, Suci Fatara; Ratnawaty, Latifah; Aminda, Annisa
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.1862

Abstract

The application for name change due to religious conversion based on the Stipulation of Cibinong District Court Number 87/Pdt.P/2024/PN Cbi was filed by the applicant who wanted to change his name from Christian to a name that reflected his new identity as a Muslim, in line with his decision to embrace Islam. This name change was filed through a voluntary petition because it did not involve other parties who were legally disadvantaged. This study aims to analyze the procedure based on the population administration law and the extent to which the state provides protection for the right to identity and freedom of religion in the name change process. and to find out the legal considerations of judges in determining name changes due to religious conversion. The method used is normative juridical with statutory approach and case study. The results of the study show that the name change application must be based on a court decision as stipulated in Article 52 of Law Number 23 of 2006 concerning Population Administration which has been amended to Law Number 24 of 2013. The stipulation confirms that the positive law in Indonesia provides space and protection for the expression of beliefs through changes in legal identity, as long as it is done according to legal procedures. The state is obliged to respect and facilitate it as a form of juridical recognition of the personal rights of citizens to live life in accordance with their beliefs. This process also reflects the role of the judiciary in maintaining the balance between legal certainty, administrative order, and respect for human rights within the framework of the national legal system.
Juridical Analysis of Value Added Tax Dispute on the Sale of Foreclosed Collateral (AYDA) with Written-Off Receivables as Recovery Income Munir, Ahmad; Hartini, Sri; Aminda, Annisa
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.2528

Abstract

This study aims to examine the juridical aspects of Value Added Tax (VAT) disputes arising from the sale of foreclosed collateral (Agunan yang Diambil Alih/AYDA) by financing institutions after the debtor’s receivables have been written off and the sale proceeds recorded as recovery income. The legal issue focuses on whether such a transaction constitutes a taxable supply under VAT law and how recovery income should be treated under accounting and tax regulations. The research employs a normative juridical method, combining statutory and conceptual approaches, and utilizes secondary data derived from tax legislation, accounting standards, and tax court decisions. The study reveals that the Directorate General of Taxes (DGT) interprets AYDA sales as taxable transactions, while taxpayers argue that these transactions merely recover losses rather than generate new economic value. From an accounting perspective, recovery income is treated as non-operational income, while under tax law, it is already subject to income tax (PPh). The findings conclude that the sale of AYDA should not be subject to VAT, as it does not constitute a new supply of goods; however, since the issuance of Government Regulation No. 44 of 2022 and Minister of Finance Regulation No. 41/PMK.03/2023, AYDA sales have been explicitly classified as taxable transactions
Legal Protection of Electronic Land Certificates in the Implementation of Ministerial Regulation ATR/BPN No. 1 of 2021 A Case Study at the Bogor City Land Office Ahim, Ahim; Mustika, Desty Anggie; Aminda, Annisa
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.2529

Abstract

This study examines the legal protection aspects of electronic land certificates under the implementation of Ministerial Regulation ATR/BPN No. 1 of 2021 at the Bogor City Land Office. Employing a qualitative descriptive approach with an empirical juridical method, the research analyzes normative foundations, implementation mechanisms, and practical challenges. Data were collected through interviews, field observations, and literature review. The findings reveal that electronic certificates possess strong legal legitimacy supported by digital signatures and encrypted data storage. However, several obstacles remain, including inadequate digital infrastructure, limited digital literacy among the public, and concerns about cybersecurity. Strengthening legal frameworks, improving technical readiness, and increasing public awareness are essential to ensuring effective legal protection and public trust in the digital land administration system.
Co-Authors Adhwa, Suci Fatara Ahim, Ahim AHMAD MUNIR Desty Anggie Mustika Ferrary, Ande Aditya Iman Kalbu, Ahmad Buhaeri Muhamad Rizki Priyadi, Wisia Joko Purwaningsih, Prihatini Ratnawaty, Latifah Renea Shinta Aminda Sandy, Awang Muhamad Sri Hartini Syaiful .