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All Journal Jurisprudence International Journal of Artificial Intelligence Research Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora JSFK (Jurnal Sains Farmasi & Klinis) JOURNAL OF SCIENCE AND SOCIAL RESEARCH Gorontalo Law Review BINAMULIA HUKUM Pagaruyuang Law Journal JURNAL ILMIAH ADVOKASI JHR (Jurnal Hukum Replik) ARBITER: Jurnal Ilmiah Magister Hukum JUNCTO: Jurnal Ilmiah Hukum JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Journal of Sharia Economics Jurnal CREPIDO: Jurnal Mengenai Dasar-Dasar Pemikiran Hukum Filsafat dan Ilmu Hukum Jurnal Hukum Saraswati Ikatan Penulis Mahasiswa Hukum Indonesia Law Journal Locus Journal of Academic Literature Review Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Jurnal Hukum dan Peradilan JUSTICES: Journal of Law International Journal of Economic, Technology and Social Sciences (Injects) AL-SULTHANIYAH JURNAL RETENTUM Mahadi : Indonesia Journal of Law Jurnal Hukum dan Pembangunan Binamulia Hukum Civilia: Jurnal Kajian Hukum dan Pendidikan Kewarganegaraan JILS (Journal of Indonesian Legal Studies)
Syarifah Lisa Andriati
Universitas Sumatera Utara
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Kepatuhan Kewajiban Pelaporan bagi Pedagang Emas dalam Rangka Pencegahan Tindak Pidana Pencucian Uang Nasution, Rezeki Angelia; Sunarmi, Sunarmi; Trisna, Wessy; Andriati, Syarifah Lisa
Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik dan Hummaniora Vol 8, No 4 (2024): November 2024
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jim.v8i4.2024.1678-1692

Abstract

Kontribusi Kantor Wajib Pajak (PPATK) dalam melaporkan pembayaran pajak sangat penting untuk mencegah kelebihan pembayaran pajak. Kajian ini berfokus pada peran PPATK dalam pelaporan pembayaran pajak, proses pelaporan pembayaran pajak, serta persyaratan hukum dan etika pelaporan pajak. Penelitian ini menggunakan metode normatif dan kualitatif, dengan sumber data berasal dari Perundang-Undangan dan PPATK. Temuan menunjukkan bahwa pelaporan pembayaran pajak diperlukan untuk kepatuhan pajak, dan PPATK dapat mengelola pembayaran pajak secara efektif. Studi ini juga menyoroti pentingnya PPATK dalam memastikan transparansi dan akuntabilitas pelaporan pajak. 
Studi kasus pemberian kredit usaha kecil dengan jaminan tanah belum bersertifikat pada PT. Bank Sumut Medan Shah, Muhammad Rahmaddian; Kamello, Tan; Andriati, Syarifah Lisa
ARBITER: Jurnal Ilmiah Magister Hukum Vol 6, No 2 (2024): ARBITER: Jurnal Ilmiah Magister Hukum November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/arbiter.v6i2.5192

Abstract

This study analyzes the legal implications and risk mitigation strategies in the use of uncertified land as credit collateral at PT Bank Sumut. The bank plays an important role in supporting local economic growth through the provision of credit to SMEs, but faces major challenges related to the legality of uncertified land. The research method used is normative juridical, supported by empirical data to examine relevant laws and regulations, such as Law Number 10 of 1998 concerning Banking and Law Number 4 of 1996 concerning Dependent Rights. The results of the study show that land that has not been certified as collateral increases legal risks for banks. Bank Sumut has developed a comprehensive credit assessment strategy and mitigation measures, such as independent assessments and credit restructuring, to mitigate the associated risks. In conclusion, this practice requires the strict application of the prudential principle.
Perjanjian Kerjasama Antar Pelaku Usaha Dengan Pihak Pemerintah Yang Penyelesaiannya Melalui Badan Arbitrase Nasional Indonesia (Bani) Medan (Studi Di Kota Medan) Shah, Elbarino; Kamello, Tan; Andriati, Syarifah Lisa
ARBITER: Jurnal Ilmiah Magister Hukum Vol 6, No 2 (2024): ARBITER: Jurnal Ilmiah Magister Hukum November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/arbiter.v6i2.5191

Abstract

This article aims to analyze the role of BANI Medan in resolving business settlements that occur between perpetrators and the government in Medan City. This research will also examine the factors that cause default in cooperation agreements as well as settlement efforts made by BANI Medan. Data was collected through document study, interviews with related parties, and direct observation of arbitration cases at BANI Medan and analyzed qualitatively. This study concludes that BANI Medan plays an important role in resolving business peace by providing efficient, fast and confidential arbitration. While there are challenges such as lack of awareness about arbitration, the benefits are clearly greater. With the increasing complexity of business in Medan, BANI's role is increasingly relevant. To prevent default in business agreements, it is important to draw up clear contracts, manage finances well, and understand the law. BANI Medan helps maintain a stable business environment and reduces sustainability risks.
PENERAPAN PIDANA UANG PENGGANTI DALAM PERKARA TINDAK PIDANA KORUPSI DI PENGADILAN NEGERI MEDAN Aryandi, Aryandi; Mulyadi, Mahmud; Andriati, Syarifah Lisa
JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Vol 7 No 1 (2025): EDISI BULAN JANUARI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Darma Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/jurnalrectum.v7i1.5348

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas penerapan pidana uang pengganti dalam kasus tindak pidana korupsi di Pengadilan Negeri Medan, khususnya melalui studi kasus putusan No. 103/Pid.Sus-TPK/2022 dan No. 1/Pid.Sus- TPK/2023. Penelitian ini menggunakan pendekatan yuridis normatif dengan analisis kualitatif untuk memahami sejauh mana pidana uang pengganti dapat berkontribusi pada pemulihan kerugian negara serta hambatan-hambatan yang ditemui dalam implementasinya. Temuan penelitian menunjukkan bahwa meskipun pidana uang pengganti memiliki potensi signifikan dalam mengembalikan kerugian negara, penerapannya masih terkendala oleh faktor struktural, substansial, dan budaya hukum, termasuk kesulitan dalam penyitaan aset dan kurangnya koordinasi antar-lembaga. Kesimpulan dari penelitian ini adalah bahwa pidana uang pengganti dapat menjadi instrumen efektif dalam pemulihan kerugian negara jika didukung dengan regulasi yang lebih spesifik dan koordinasi yang lebih kuat antar-lembaga terkait.
Legal Protection For Bank Customers In The Use Of E-Kyc In Opening New Accounts Online As A Form Of Digital Financial Innovation (Study At The Jakarta Head Office Of The State Savings Bank) Hutabarat, Jenrico Louis; Sunarmi, Sunarmi; Sukarja, Detania; Andriati, Syarifah Lisa
Jurnal Hukum Replik Vol 12, No 2 (2024): JURNAL HUKUM REPLIK
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jhr.v12i2.13717

Abstract

This research examines the function of E-KYC in Indonesian banking, the responsibility of banks to protect customers' personal data, and the form of data protection at BTN Jakarta Head Office, using analytical descriptive normative legal methods with a statutory approach. POJK Number 23/POJK.01/2019 allows customer verification through electronic means to replace direct meetings, where E-KYC is implemented as Customer Due Diligence which includes electronic identification, verification, and monitoring. The E-KYC organizing bank is required to meet the aspects of security, interconnectivity, system compatibility, technical support, and guarantee of service sustainability to be registered as a PSE, with sanctions from warnings to license revocation if negligent, as has been applied by BTN Mobile, which is registered as a domestic private PSE with international standard security technology to bridge the principle of knowing the customer and the right to privacy.
ANALISIS PENGARUH SISTEM PAYLATER TERHADAP SIKAP KONSUMTIF MASYARAKAT DARI SUDUT PANDANG HUKUM EKONOMI SYARIAH Andriati, Syarifah Lisa
Journal of Sharia Economics Vol. 5 No. 2 (2024): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v5i2.3996

Abstract

In this era, human life is heavily influenced by technology, especially in terms of business. The use of PayLater, which means "buy now, pay later," is one example of the use of advanced technology in the business world. With technological advances in the modern era, especially e-commerce payment systems, SpayLater is becoming increasingly popular. PayLater is a purchase method that allows payments to be made later in a given period of time. In Islamic law, this is called the sale of Istijrar. However, scholars argue that it is a violation of the sale system when the goods to be bought are unknown to the buyer and there are new buyers who want to buy the same goods and set the price after summing up all the prices to pay. In fact, SpayLater can be permitted if the price of the goods has been determined after both parties involved in the transaction prove that the price is consistent with and in accordance with Islamic rules. This research aims to find out how PayLater transactions are used and how Islamic law views such actions. The method used is qualitative descriptive research, in which the author uses library studies, i.e., scientific references from books, national and international journals, al-Qur'an and Hadiths, and fiqih books. Because of its ease of use, SpayLater can make people prefer to buy something, which in turn will encourage them to make online debts. Therefore, knowing the potential risks, customers should be wise in distinguishing between needs and desires.
Putusan Bebas Pengadilan Negeri Gunung Sitoli Nomor: 119/PID.B/2019/PN.GST Tanggal 11 Mei 2022 terhadap Terdakwa Yang Melanggar Pasal 374 KUHP Sebayang, Dona Martinus; Mulyadi, Mahmud; Andriati, Syarifah Lisa
AL-SULTHANIYAH Vol. 14 No. 2 (2025): AL-SULTHANIYAH
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/al-sulthaniyah.v14i2.3555

Abstract

The problem in this study is how criminal responsibility and proof for embezzlement in employment relations in Decision Number 119 / Pid.B / 2019 / PN Gst, what is the role and function of Judges in the law. The results showed: The criminal liability of perpetrators of embezzlement in employment relations in Decision Number 119/Pid.B/2019/PN Gst, if you look at Article 374 of the Criminal Code as demanded by the Public Prosecutor is a threat through a maximum sentence of 5 years. The role of the Judge in law through his decision is based on Article 1 paragraph (8) of the Code of Criminal Procedure which states that the Judge is a state judicial official authorized by law to prosecute. The legal analysis of the decision of the Gunung Sitoli District Court Judge who decided to acquit the defendant Agustina Ndraha in Decision Number 119/Pid.B/2019/PN Gst was considered inappropriate, because the free verdict decided by the Panel of Judges regarding the embezzlement case in employment relations submitted by the Public Prosecutor on the basis that the Judge did not apply the law properly, namely in legal considerations on incriminating matters and mitigating the Defendant regarding the conviction of the Defendant.
IMPLEMENTASI NILAI-NILAI FILSAFAT HUKUM DALAM PEMBENTUKAN HUKUM DI INDONESIA Ginting, Valencia Adelina Br; Khairunnisa, Khairunnisa; Andriati, Syarifah Lisa
CREPIDO Vol 4, No 1 (2022): Jurnal Crepido July 2022
Publisher : Bagian Dasar-Dasar Ilmu Hukum & Hukum dan Masyarakat Fakultas Hukum Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/crepido.4.1.23-29

Abstract

Filsafat Hukum di Indonesia mempunyai peranan terbesar dalam pembentukan hukum di Indonesia. Pancasila sebagai sumber hukum mengandung arti keseluruhan dari peraturan maupun hukum, mulai dari konstitusi kita dan seluruh peraturan terlepas dari konstitusi kita pastilah meletakkan Pancasila sebagai dasar dan landasan dari hukum tersebut. Pancasila adalah sistem hukum Indonesia. Oleh karena itu, Pancasila bukan hanya dikenal sebagai filosofi tapi juga dikenal sebagai hukum tertulis di Indonesia yang mengandung hukum yang hidup. Permasalahannya adalah sebesar apa peranan Filsafat Hukum memberikan pengaruh untuk membangun pembentukan sistem hukum di Indonesia. Permasalahan ini pastilah sangat penting untuk dijawab. Penulis mencoba untuk menguji permasalahan ini dengan hukum normatif dalam metode hukum. Pendekatan yang dilakukan oleh penulis diambil dari beberapa buku yang mengandung tentang permasalahan permasalahan yang terkait.
PERLINDUNGAN TERHADAP KAUM MINORITAS DALAM PENERAPAN NILAI KEADILAN MENURUT KAJIAN FILSAFAT HUKUM Andriati, Syarifah Lisa; Gurning, Sarah Juni Techy; Yohanna, Debry
CREPIDO Vol 4, No 1 (2022): Jurnal Crepido July 2022
Publisher : Bagian Dasar-Dasar Ilmu Hukum & Hukum dan Masyarakat Fakultas Hukum Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/crepido.4.1.46-53

Abstract

Tujuan penelitian ini adalah untuk memberikan pengetahuan baru tentang diskriminasi antara kelompok minoritas atau komunitas-komunitas, khususnya pada kelompok yang berbeda keyakinan berdasarkan dari filsafat hukum dalam menerapkan keadilan. Penulis dalam makalah ini fokus untuk menganalisa diskriminasi antara kelompok atau komunitas minoritas, khususnya pada kelompok yang berbeda keyakinan. Metode penelitian yang digunakan dalam memecahkan permasalahan ini adalah metode normatif yuridis yang menggunakan data sekunder sebagai sumber datanya, seperti teori-teori hukum, jurnal, buku-buku, laporan, dan peraturan-peraturan. Dalam filsafat, keadilan adalah sebuah hal yang sangat mendasar dalam menjaga masyarakat politik yang stabil. Berkenaan dengan masalah minoritas, hal ini berhubungan dengan pembentukan keadilan, karena hal itu adalah bagian yang tidak terpisahkan dalam tujuan hukum.
KEDUDUKAN HUKUM SUB HOLDING DALAM RESTRUKTURISASI BUMN: STUDI KASUS PT SINERGI GULA NUSANTARA Amala, Sri Rizky; Siregar, Mahmul; Sukarja, Detania; Andriati, Syarifah Lisa
Jurnal Ilmiah Advokasi Vol 13, No 3 (2025): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v13i3.7661

Abstract

The construction of state-owned enterprise (SOE) group companies creates a legal relationship between parent and subsidiary entities with significant juridical implications. This study aims to analyze the legal aspects of establishing PT Sinergi Gula Nusantara (PT SGN) as a subholding under the Plantation SOE Holding. The research employs a normative legal method with statutory, case study, and conceptual approaches. The findings show that the establishment of PT SGN is based on Law No. 40 of 2007 on Limited Liability Companies, carried out through acquisition and spin-off mechanisms. Although PT SGN and PTPN III stand as separate legal entities, PTPN III, as the majority shareholder, retains controlling authority over PT SGN within the holding structure. The legal consequence of this arrangement is the transfer of sugar business assets from PTPN to PT SGN, granting PT SGN full responsibility for management, while PTPN III bears limited liability in line with the principles of corporate law. This research contributes to the development of corporate law in Indonesia by highlighting the need for a clearer legal framework in SOE restructuring through subholding models and by offering new insights into balancing authority and responsibility between parent and subsidiary companies. Keywords: SOE; Company; Restructuring; Subholding
Co-Authors Abduh, Afrita Affila Affila Amala, Sri Rizky Aprilia Batubara, Dinda Arafahan, An Aryandi, Aryandi Ashilah Aisyah Silmi Purba Binti Mohd Malian, Ain Najwa CLAUDIA, MARGARETHA YEREMIA David Raja Pangihutan Edi Yunara Edy Ikhsan Ekaputra, M. Ester Lauren Putri Harianja Fadhillah Fathiya Al'Uzma Fendi Fendi Ginting, Valencia Adelina Br Gurning, Sarah Juni Techy Hafizhah, Annisa Hasyim Purba Hutabarat, Jenrico Louis Imanta Pilipi Masaro Surbakti Indri Dithisari Jelly Leviza Kaban, Maria Khairunnisa Khairunnisa Lia Hartika Lidya Cristy Ndiloisa Ginting Madiasa Ablisar Magda, Marianne Mahmud Mulyadi MAHMUL SIREGAR Malian, Ain Najwa Binti Mohd Manalu, Verawaty Manalu Manalu Manihuruk, Erick Jeremi Marlina Marlina Marlina, Marlina Martha Ruth Elena Matondang, Edy Syahputra Miki Yanti P. Mulhadi, Mulhadi Mutiara Sari Nabila Marsiadetama Ginting Nadine Fatih Elsilmie1 Nasution, Mirza Nasution, Rezeki Angelia NITA NILAN SRY REZKI PULUNGAN, NITA NILAN SRY REZKI OK. Saidin Pane, Lorita Tupaida Purwadi, Toni Putra, Boni Rafiqoh lubis Ray Amantharo Saragih Rizki, Inneke Kiki Rosnidar Sembiring Saidin saidin, saidin Sebayang, Dona Martinus Shah, Elbarino Shah, Muhammad Rahmaddian Siagian, Putri Rumondang Sidabariba, Burhan Simarmata, Arnos Dheo Vegha Simbolon, Fransiska Agustina Sirait, Berkat Muliady Siregar, Namira Romaito Sitepu, Faradila Yulistari Suhaidi Suhaidi Sukarja, Detania Sunarmi Sunarmi T. Keizerina Devi Azwar Tan Kamello Theresia Deliana Tri Murti Lubis Trisna, Wessy Utari, Yowan Utary Maharani Barus, Utary Maharani WINDHA WINDHA Windha Windha Windha Windha Windha Wulandari Yohanna, Debry