cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
jurnalakta@unissula.ac.id
Editorial Address
Jln. Kaligawe KM. 4, Semarang City, Central Java, Indonesia
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Akta
Published by Universitas Islam Sultan Agung
ISSN : 24069426     EISSN : 25812114     DOI : http://dx.doi.org/10.30659/akta
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
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
Arjuna Subject : -
Articles 769 Documents
 73   74   75   76   77 
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.
The Juridical Analysis of the Legal Consequences of Granting Land Rights Without the Consent of Heirs and the Liability of Notaries & PPAT Purnomo, Sutan Dio Dwiky; Zakaria, Aziza Kamila; Khoiri, Daffa; Pranata, Dedi
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.v12i4.49898

Abstract

This research analyzes the legal consequences of granting land rights without the consent of other heirs and examines the legal responsibility of Notaries and/or Land Deed Officials (Pejabat Pembuat Akta Tanah/PPAT) in the preparation of such grant deeds. In practice, land grants are frequently executed without due consideration of the absolute rights (legitime portie) of lawful heirs, resulting in inheritance disputes and legal uncertainty regarding the validity of the grant and subsequent land registration. This study employs normative legal research using a statutory approach and a conceptual approach. The analysis is based on primary legal materials in the form of legislation regulating grants, inheritance law, land registration, and notarial authority, supported by secondary legal materials including legal doctrines, scholarly journals, and relevant legal opinions. The findings demonstrate that a land grant made without the consent or acknowledgment of other heirs may be subject to legal challenge and potential annulment, particularly when it infringes upon the legitime portie guaranteed by the Indonesian Civil Code. Furthermore, the study reveals that Notaries/PPAT bear professional and legal obligations to apply the principle of prudence, verify the legal status of the parties, and ensure compliance with applicable laws. Failure to fulfill these obligations may result in administrative sanctions, civil liability for damages, and, in certain circumstances, criminal responsibility. However, the liability of Notaries/PPAT may be excluded if it can be proven that the deed was prepared in good faith and that any defects arose from falsified data or the concealment of material facts by the parties. This research contributes to the development of inheritance and notarial law by providing a clearer framework for assessing the validity of land grants and reinforcing the role of Notaries/PPAT in ensuring legal certainty, justice, and protection for all interested parties.
Spatial Planning Regulation and Legal Governance for Sustainable Urban Development in Semarang Hartati, Anna Yulia; Martin, Ali; Ismiyatun, Ismiyatun; Prasetyo, Areif
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.v12i4.49388

Abstract

This study examines the implementation of spatial planning regulations and law-based urban governance in Semarang City under the leadership of Hendrar Prihadi, focusing on their impact on urban development, public services, and environmental management. This study answers three main questions: how regulations and spatial planning influence urban development, how law-based governance improves infrastructure, public services, and environmental quality, and what factors support successful implementation. The study uses a descriptive-analytical method with a socio-legal approach, examining policy objectives, regulatory validity, legal principles, norms, and values of justice in urban management, and the implementation of the Smart City concept. Data were obtained from legal documents, government reports, academic studies, and public records to assess the effectiveness of regulations in practice. The results show that consistent implementation of Regional Regulations and Mayoral Regulations, monitored through a web-based monitoring system, ensures high compliance and effective land use control. Integration with the Smart City masterplan supports innovation, service efficiency, and environmental sustainability. the combination of clear regulations, law-based leadership, community participation, and integrated city management creates orderly, inclusive, and sustainable urban development, making Semarang a model for law-based urban governance. 

Page 76 of 77 | Total Record : 769

 73   74   75   76   77 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol 12, No 4 (2025): December 2025 Vol 12, No 3 (2025): September 2025 Vol 12, No 2 (2025): June 2025 Vol 12, No 1 (2025): March 2025 Vol 11, No 4 (2024): December 2024 Vol 11, No 3 (2024): September 2024 Vol 11, No 2 (2024): June 2024 Vol 11, No 1 (2024): March 2024 Vol 10, No 4 (2023): December 2023 Vol 10, No 3 (2023): September 2023 Vol 10, No 2 (2023): June 2023 Vol 10, No 1 (2023): March 2023 Vol 9, No 4 (2022): December 2022 Vol 9, No 3 (2022): September 2022 Vol 9, No 2 (2022): June 2022 Vol 9, No 1 (2022): March 2022 Vol 8, No 4 (2021): December 2021 Vol 8, No 3 (2021): September 2021 Vol 8, No 2 (2021): June 2021 Vol 8, No 1 (2021): March 2021 Vol 7, No 4 (2020): December 2020 Vol 7, No 3 (2020): September 2020 Vol 7, No 2 (2020): June 2020 Vol 7, No 1 (2020): March 2020 Vol 6, No 4 (2019): December 2019 Vol 6, No 3 (2019): September 2019 Vol 6, No 2 (2019): June 2019 Vol 6, No 1 (2019): March 2019 Vol 5, No 4 (2018): December 2018 Vol 5, No 3 (2018): September 2018 Vol 5, No 2 (2018): June 2018 Vol 5, No 1 (2018): March 2018 Vol 4, No 4 (2017): December 2017 Vol 4, No 3 (2017) Vol 4, No 2 (2017) Vol 4, No 1 (2017) Vol 3, No 4 (2016) More Issue