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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Legalite: Jurnal Perundang Undangan dan Hukum Pidana Islam Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah
Sugiarti, Lilis Diah
Unknown Affiliation
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Legalisasi Usaha dan Kesadaran Hukum Pelaku UMK Binaan UMKM Juara di Kecamatan Cisalak-Tanjungsiang Hidayat, Agi Attaubah; Anwari, Amalia Nur; Sugiarti, Lilis Diah; Ikhsan, Fachrial; Saebani, Beni Ahmad
Al - Muamalat: Jurnal Hukum dan Ekonomi Syariah Vol 10 No 1 (2025): Al-Muamalat: Jurnal Hukum Dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i1.10680

Abstract

This study aims to explore the legal awareness of MSME actors in business legalization under the guidance of the UMKM Juara program by the West Java Provincial Government in Kecamatan Cisalak-Tanjungsiang. The research adopts a juridical-empirical method with data collected through semi-structured interviews and literature studies to understand the perceptions and motivations of MSME actors regarding business legality. The findings reveal that although MSME actors generally understand the importance of business legality, they are often reluctant to pursue it, as it is perceived to provide no direct benefits. The primary motivation for legalization is driven by the need for halal certification, rooted in religious values. However, the lack of information on legalization procedures and limited support in guidance are the main obstacles. Social, cultural, and religious factors significantly influence legal awareness and the legalization process among MSMEs in the area.
Penemuan Hukum oleh Hakim di Indonesia: Dasar, Metode, serta Implikasinya terhadap Kepastian dan Keadilan Hukum Hidayat, Agi Attaubah; Sururi, Ramdani Wahyu; Anwari, Amalia Nur; Sugiarti, Lilis Diah; Ikhsan, Fachrial; Fauzi, Ridwan
Legalite : Jurnal Perundang Undangan dan Hukum Pidana Islam Vol 10 No 1 (2025): 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.v10i1.9770

Abstract

Ideally, legal discovery by judges is expected to create both legal certainty and substantive justice simultaneously. However, in reality, the practice of legal discovery in Indonesia often leads to legal uncertainty due to differences in interpretation and the varied use of interpretative methods. Flexibility in legal discovery also has the potential to be misused if not supported by ethical foundations and adequate competence. This study aims to analyze the legal basis, methods, and implications of legal discovery by judges in Indonesia on legal certainty and justice. This research employs a juridical-normative approach by analyzing Law No. 48 of 2009, court decisions, and legal doctrines related to methods of legal interpretation. The results show that legal discovery by judges is necessary to address legal gaps and adapt the law to social developments. However, flexibility in legal discovery must be balanced with consistency in legal application to maintain legal certainty.
PEMAJAKAN EKONOMI DIGITAL DI INDONESIA: TANTANGAN KONSEPTUAL DAN YURIDIS DALAM PENERAPAN SIGNIFICANT ECONOMIC PRESENCE Hidayat, Agi Attaubah; Anwari, Amalia Nur; Sugiarti, Lilis Diah; Zulvia, Ransya Ayu; Najmudin, Nandang
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 3 (2025): August 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i3.3619

Abstract

The digital economy transformation challenges the relevance of the Permanent Establishment principle in Indonesia’s tax system. As a response, the Significant Economic Presence (SEP) concept was introduced to tax foreign digital entities without physical presence. This study aims to examine the conceptual and legal challenges in implementing SEP in Indonesia. The method used is normative-juridical with statutory and conceptual approaches. The findings reveal that SEP implementation faces legal uncertainty, conflicts between domestic and international norms, and lacks clear technical parameters. While SEP holds potential for promoting fiscal justice, its ambiguous legal basis risks creating discrimination unless supported by regulatory reform and international cooperation. This study highlights the urgency of harmonizing tax laws and strengthening institutional capacity to meet global digital taxation challenges.
Penemuan Hukum oleh Hakim di Indonesia: Dasar, Metode, serta Implikasinya terhadap Kepastian dan Keadilan Hukum Hidayat, Agi Attaubah; Sururi, Ramdani Wahyu; Anwari, Amalia Nur; Sugiarti, Lilis Diah; Ikhsan, Fachrial; Fauzi, Ridwan
Legalite : Jurnal Perundang Undangan dan Hukum Pidana Islam Vol 10 No 1 (2025): 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.v10i1.9770

Abstract

Ideally, legal discovery by judges is expected to create both legal certainty and substantive justice simultaneously. However, in reality, the practice of legal discovery in Indonesia often leads to legal uncertainty due to differences in interpretation and the varied use of interpretative methods. Flexibility in legal discovery also has the potential to be misused if not supported by ethical foundations and adequate competence. This study aims to analyze the legal basis, methods, and implications of legal discovery by judges in Indonesia on legal certainty and justice. This research employs a juridical-normative approach by analyzing Law No. 48 of 2009, court decisions, and legal doctrines related to methods of legal interpretation. The results show that legal discovery by judges is necessary to address legal gaps and adapt the law to social developments. However, flexibility in legal discovery must be balanced with consistency in legal application to maintain legal certainty.
Legalisasi Usaha dan Kesadaran Hukum Pelaku UMK Binaan UMKM Juara di Kecamatan Cisalak-Tanjungsiang Hidayat, Agi Attaubah; Anwari, Amalia Nur; Sugiarti, Lilis Diah; Ikhsan, Fachrial; Saebani, Beni Ahmad
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 1 (2025): Al-Muamalat: Jurnal Hukum Dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i1.10680

Abstract

This study aims to explore the legal awareness of MSME actors in business legalization under the guidance of the UMKM Juara program by the West Java Provincial Government in Kecamatan Cisalak-Tanjungsiang. The research adopts a juridical-empirical method with data collected through semi-structured interviews and literature studies to understand the perceptions and motivations of MSME actors regarding business legality. The findings reveal that although MSME actors generally understand the importance of business legality, they are often reluctant to pursue it, as it is perceived to provide no direct benefits. The primary motivation for legalization is driven by the need for halal certification, rooted in religious values. However, the lack of information on legalization procedures and limited support in guidance are the main obstacles. Social, cultural, and religious factors significantly influence legal awareness and the legalization process among MSMEs in the area.
Co-Authors Anwari, Amalia Nur Hidayat, Agi Attaubah Ikhsan, Fachrial Nandang Najmudin ridwan fauzi Saebani, Beni Ahmad Sururi, Ramdani Wahyu Zulvia, Ransya Ayu