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Jurnal Akta
ISSN : 24069426     EISSN : 25812114     DOI : http://dx.doi.org/10.30659/akta
Core Subject : Social,
JURNAL AKTA (eISSN : 2581-2114, pISSN: 2406-9426) is a peer-reviewed journal published by Master Program (S2) Notary, Faculty of Law, Sultan Agung Islmic University. JURNAL AKTA published four times a year in March, June, September and December. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. This journal has been acredited
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Articles 45 Documents
Search results for , issue "Vol 12, No 4 (2025): December 2025" : 45 Documents clear
Challenges in Credit Agreements when the Debtor Dies: A Consumer Protection Law Perspective Agustini, Shenti; Sudirman, Lu; Agustianto, Agustianto
JURNAL AKTA Vol 12, No 4 (2025): December 2025
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v12i4.48257

Abstract

Credit agreements that include credit life insurance are a way to provide protection for banks and debtors. However, the problem is that the implementation of credit life insurance in credit agreements is not ideal. The purpose of this study is to analyze the legal protection for banks and debtors in credit agreements and to find an appropriate legal solution to provide legal protection for both banks and debtors. The research method used is empirical juridical and utilizes the Legal Protection Theory by Philipus M. Hadjon. The results of the study indicate that the inclusion of credit life insurance in credit agreements is not implemented ideally, so that credit life insurance does not fully provide protection for both banks and debtors as consumers. Therefore, the legal solutions offered in this research are ideal legal protection, information transparency is also necessary, a separate agreement is also needed, a fairer Banker's Clause is also needed, an effective complaint and dispute resolution mechanism is also needed, consistent implementation of Standard Operating Procedures (SOPs) is also necessary.
The Juridical Analysis of Constitutional Court Decision No. 87/PUU-XXI/2023 on KPK Sujono, Sujono; Rahmat, Diding; Permana, Sandhi
JURNAL AKTA Vol 12, No 4 (2025): December 2025
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v12i4.49772

Abstract

This study analyzes Constitutional Court Decision Number 87/PUU-XXI/2023 concerning the authority of the Corruption Eradication Commission in coordinating and controlling the investigation, prosecution, and trial of concurrent jurisdiction corruption cases. The research employs normative legal methods with statute and historical approach. The findings indicate that the decision does not alter the justiciability of military courts in handling corruption cases committed exclusively by members of the Indonesian National Armed Forces as the non-concurrent jurisdiction. However, in corruption cases involving both civilian and military elements, the determination of the competent court whether from the general judiciary or military judiciary depends on the defined primary impact of the offense on public or military interests through joint assessment by the Military Prosecution Authority and the State Prosecutor. The legal implications of this decision affirm that the Corruption Eradication Commission retains its authority to handle connectivity corruption cases by adhering to the procedural law on concurrent jurisdiction as regulated in the Indonesian Criminal Procedure Code and Law No. 31 of 1997 on Military Judiciary. During the investigation phase, the Corruption Eradication Commission collaborates with a dedicated concurrent investigation team from the military judiciary comprising military prosecutors and military police. The examination of investigation results is conducted by the State Prosecutor of the Attorney General’s Office instead of the Commission’s prosecutors or the Military Prosecutor. If the case proceeds to trial at the Corruption Court, the prosecution is led by Commission prosecutors, whereas if it is tried in a military court, the prosecution is led by the Military Prosecutor.
Regulatory and Legal Construction of Mudharabah Financing in Islamic Banking: A Normative Review of the At-Tawazun Principle Nugroho, Any; Suriani, Rollys
JURNAL AKTA Vol 12, No 4 (2025): December 2025
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v12i4.48910

Abstract

This research examines the legal construction of mudharabah financing in the Indonesian Islamic banking system with a focus on the implementation of the at-tawazun (balance) principle. The research employs a normative legal research method using statutory and conceptual approaches. Primary legal materials include Law Number 21 of 2008 concerning Sharia Banking, regulations issued by the Financial Services Authority, and fatwas of the National Sharia Council of the Indonesian Ulema Council, while secondary materials consist of scholarly works on Islamic law and Islamic banking. The research findings indicate that the legal construction of mudharabah in Indonesia has accommodated the at-tawazun principle through proportional risk and profit sharing between Islamic banks as shahibul maal and customers as mudharib. However, its implementation still faces challenges regarding information asymmetry, moral hazard, and suboptimal legal protection. The at-tawazun principle is reflected in the profit and loss sharing mechanism that requires both parties to share risks fairly according to their respective contributions. This research concludes that regulatory improvements are needed to strengthen the implementation of the at-tawazun principle in mudharabah financing, particularly in aspects of transparency, accountability, and more effective dispute resolution mechanisms to achieve justice and balance in Islamic banking contractual relationships.
The Regulatory Authorities’ Role in Enforcing Laws on Misleading Cosmetic Claims in Indonesia and European Union Ugra Abhiseka, Dewa Ngakan; Mahadewi, Kadek Julia
JURNAL AKTA Vol 12, No 4 (2025): December 2025
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v12i4.48663

Abstract

The rapid growth of Indonesia’s cosmetics industry has led to a rise in misleading product claims that pose risks to consumers and weaken legal protections. This study examines the role of regulatory authorities in enforcing laws against misleading cosmetic claims in Indonesia and compares these mechanisms with those of the European Union to identify structural, procedural, and substantive gaps that influence enforcement effectiveness. Using a normative legal research method combined with a comparative approach, the study analyzes relevant legislation, official regulatory documents, and judicial decisions. The findings show that although Indonesia has a solid legal foundation through the Consumer Protection Act and the Health Law, supported by both pre-market and post-market surveillance, enforcement remains significantly weaker than in the European Union. Key factors include the absence of detailed claim-assessment standards equivalent to the EU’s Common Criteria, limited authority of BPOM in pursuing criminal actions, and a reactive, case-by-case enforcement model. Conversely, the European Union employs a preventive and systematic framework characterized by rigorous claim verification, standardized scientific substantiation, and broad supervisory powers. This study concludes that Indonesia’s challenges stem not from inadequate legal norms but from insufficient technical standards and institutional capacity. The research offers novelty by highlighting the institutional and technical gaps that hinder Indonesia’s enforcement of misleading cosmetic claims and by providing recommendations for strengthening national regulatory mechanisms to align with international consumer protection standards.
Legality of Community Agricultural Activities in Forest Areas based on Constitutional Court Decision Number 181/Puu-Xxii/2024 Sasongko, Taufan Fajar; Al'anam, Muklis; Baihaki, Ahmad
JURNAL AKTA Vol 12, No 4 (2025): December 2025
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v12i4.50065

Abstract

Constitutional Court Decision Number 181/PUU-XXII/2024 opens up legal space for communities living in forest areas to engage in plantation activities, thereby creating new dynamics in Indonesia's forestry legal regime. This ruling has sparked debate because, on the one hand, it strengthens the protection of constitutional rights of the community, but on the other hand, it raises concerns about environmental sustainability and forest area governance. This study aims to analyse the legal implications of the ruling and the challenges of its implementation within the framework of forestry administrative law. This study uses a normative legal research method with a legislative and conceptual approach. The results of the study show that Constitutional Court Decision Number 181 / PUU-XXII / 2024 marks a paradigm shift in forestry management from a repressive approach to a more inclusive and equitable approach, emphasising the principles of proportionality, legal certainty, and recognition of the social reality of the community. However, the implementation of this decision faces serious challenges, particularly related to regulatory disharmony, limited administrative capacity, and the risk of environmental degradation. Therefore, forestry administration law reform is needed that emphasises the principles of legality, good governance, control of discretion, and integration of sustainable development principles so that the protection of community rights and forest conservation can be balanced.
Freelancer Auditor Practices from a Legal Perspective: Risk and Compliance Analysis in the Indonesian Regulatory Framework Muzamil, Ahmad; Prabowo, M. Shidqon; Azami, Takwim
JURNAL AKTA Vol 12, No 4 (2025): December 2025
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v12i4.48498

Abstract

The audit profession plays a vital role in ensuring transparency, accountability, and reliability of financial information. Globally, the emergence of freelance auditors reflects market demand for flexible and cost-efficient audit services. However, in Indonesia, audit services are strictly regulated and legally limited to licensed public accountants and public accounting firms, creating tension between regulatory requirements and market needs. This study aims to analyze the legal framework governing audit practices in Indonesia, examine the implementation challenges related to freelance auditor practices, and formulate regulatory strengthening mechanisms to ensure legal certainty and professional accountability. The study employs a normative juridical research method, using qualitative descriptive analysis of primary legal materials, including Law Number 5 of 2011, Government Regulation Number 20 of 2015, and Financial Services Authority Regulation Number 9 of 2023, supported by secondary literature and comparative studies. The findings indicate that freelance auditor practices have no legal basis in Indonesia and arise primarily due to the limited capacity of licensed public accountants relative to market demand. This situation poses risks to legality, audit quality, and accountability. Freelance auditing is an unrecognized legal practice arising from market demand that must be addressed through stronger regulation and professional capacity.
Legal Protection of Intellectual Property in the Digital Era in Indonesia Barmansyah, Alfi Syahrin; Indrawan, Chyndhyane Salsabila; Komalasari, Mutiara; Fajri, Muhamad Rifqy
JURNAL AKTA Vol 12, No 4 (2025): December 2025
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v12i4.49897

Abstract

The advancement of digital technology has fundamentally transformed the processes of creating, distributing, and using intellectual works. While digitalization enhances accessibility and efficiency, it also significantly increases the risk of Intellectual Property Rights (IPR) infringements that occur on a large scale, at high speed, and across national borders. In Indonesia, these developments present serious challenges to the effectiveness of IPR legal protection, particularly in addressing violations within the rapidly evolving digital environment. This research seeks to assess the capacity of Indonesia’s IPR protection policies to respond to the demands of the digital era and to propose legal and policy recommendations aimed at strengthening the national IPR protection framework. The study employs normative legal research methods, utilizing statutory and conceptual approaches through a literature review of IPR legislation, legal doctrines, and academic writings related to digital technology. The findings reveal that although Indonesia has established a relatively comprehensive IPR regulatory system and has aligned it with international standards, existing regulations have not yet fully adapted to the unique nature of digital-era infringements. Persistent challenges remain in areas such as law enforcement effectiveness, the handling of electronic evidence, institutional coordination, and the regulation of cross-border IPR violations. The study concludes that enhancing IPR protection in Indonesia requires regulatory reforms that are responsive to technological advancements, improved capacity-building for law enforcement authorities, and increased public awareness of IPR law. Academically, this research contributes to the development of legal scholarship and provides valuable input for policymakers in strengthening IPR protection to ensure legal certainty and enhance national competitiveness.
Legal Reform for Gender Equality: The Role of State Institutions and Society in Protecting Domestic Violence Victims in Indonesia Andriko, Riko; Fawaid, Bahrul; Prakoso, Adityo Puro
JURNAL AKTA Vol 12, No 4 (2025): December 2025
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v12i4.49600

Abstract

Legal protection for victims of Domestic Violence (DV) in Indonesia is supported by Law Number 23 of 2004 concerning the Elimination of Domestic Violence and its implementing regulations, including Government Regulation Number 4 of 2006. This study aims to analyze the effectiveness of the implementation of the Law Number 23 of 2004 and the Law on Criminal Acts of Sexual Violence, identify legal and social barriers, and evaluate the role of state institutions and society in strengthening the victim protection system. The method used is normative juridical through literature review, legal doctrine, regulatory analysis, the National Commission on Violence Against Women's annual report, publications from the Ministry of Women's Empowerment and Child Protection, and court decisions related to domestic violence. The results indicate that although regulations provide a clear legal framework and provide access to services for victims, their implementation is still hampered by weak inter-agency coordination, limited resources, low levels of understanding among officials, and social stigma. These findings underscore the need for an integrated approach between law, education, and society for more responsive, inclusive, and sustainable protection for victims of domestic violence.
The Contradiction of Imposing BPHTB on the Creation of Unpayment of PPJB with the Principle of Convenience Tarigan, Megah Hanny; Putra, Gratianus Prikasetya; Lukman, Arsin
JURNAL AKTA Vol 12, No 4 (2025): December 2025
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v12i4.49890

Abstract

This paper aims to analyze the imposition of tax on the acquisition of land and building rights (Bea Perolehan Hak atas Tanah dan Bangunan – BPHTB) after the signing of a Preliminary Sale and Purchase Agreement (Perjanjian Pengikatan Jual Beli – PPJB), particularly Unpayment of PPJB, based on the principle of convenience. This paper uses the doctrinal legal research method to study the imposition of BPHTB on Unpayment of PPJB based on the principle of convenience. The study employs secondary data in the form of primary and secondary legal materials to address the research questions. This study concludes that imposing BPHTB after signing Unpayment of PPJB goes against the principle of convenience introduced by Adam Smith and used as a tax concept worldwide. Imposing BPHTB at the time of Unpayment of PPJB clearly contradicts this principle because BPHTB is collected at an inappropriate time: when there has been no transfer of land rights from the seller to the buyer. This study is expected to contribute to the development of legal science, particularly in the domain of tax law. It is also hoped that this research will serve as a basis for policymakers to formulate regulations related to the collection of BPHTB on Unpayment of PPJB, in accordance with the principle of convenience. This study provides an analysis of the imposition of BPHTB on Unpayment of PPJB, based on the principle of convenience. A review of the extant literature reveals an absence of studies that specifically address this issue. This constitutes the novel aspect of this study.
Legal Policy In Forest Management For The Development Of The Capital City Of Nusantara Syahputra, Dzulkarnain Alghafuru; Al'anam, Muklis; Sasongko, Taufan Fajar
JURNAL AKTA Vol 12, No 4 (2025): December 2025
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v12i4.49612

Abstract

Pengembangan Ibu Kota Negara (IKN) di Kalimantan Timur memiliki peran besar bagi pengelolaan hutan, mengingat wilayah tersebut didominasi oleh ekosistem hutan tropis dan bekas lokasi pertambangan. Kebijakan pengelolaan hutan dalam pengembangan IKN diarahkan untuk mewujudkan konsep kota hutan lestari, dengan target minimal 65–70% wilayahnya berupa ruang terbuka hijau. Nomor melalui kerangka hukum seperti Undang-Undang 3 Tahun 2022 tentang Ibu Kota Negara, Undang-Undang Kehutanan, dan Peraturan Presiden Nomor 63 Tahun 2022 tentang Rencana Induk IKN, pemerintah telah menegaskan kembali komitmennya terhadap konservasi, rehabilitasi lahan, perlindungan masyarakat adat, dan pengembangan ekonomi hijau. Namun, implementasi kebijakan hukum ini melawan tantangan, seperti tumpang tindih klaim lahan, potensi konflik kepentingan antara pembangunan dan konservasi, serta lemahnya pengawasan dan penegakan hukum lingkungan. Penelitian kebijakan hukum ini, yang didasarkan pada analisis normatif dengan pendekatan legislatif dan konseptual, menyimpulkan bahwa keberhasilan pengelolaan hutan dalam pembangunan IKN tidak hanya bergantung pada regulasi yang ada, tetapi juga pada implementasi yang konsisten, sinergi antarlembaga, dan keterlibatan aktif masyarakat lokal dan adat. Dengan demikian, kebijakan hukum pengelolaan hutan di IKN diharapkan dapat menjadi model pembangunan berkelanjutan yang menyeimbangkan kepentingan, ekonomi, dan sosial.