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Ethics and Law Journal: Business and Notary
Published by CV. Lenggogeni Data Publishing
ISSN : -     EISSN : 29881293     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other
The Ethics and Law Journal: Business and Notary (ELJBN) is a scholarly publication dedicated to exploring the intersection of ethics, law, business, and notarial practices. Our journal aims to provide a platform for researchers, academics, legal professionals, and practitioners to contribute to the advancement of knowledge and discourse in these fields. ELJBN publishes original research articles, critical reviews, case studies, and thought-provoking commentaries that delve into the ethical and legal dimensions of business activities and notarial practices. ELJBN covers a wide range of topics related to business law, corporate governance, commercial transactions, contracts, intellectual property, dispute resolution, regulatory frameworks, and the evolving landscape of notarial practices. Our journal encourages interdisciplinary perspectives, drawing insights from law, business, economics, ethics, and related disciplines to foster a comprehensive understanding of the complex issues at hand. We seek to promote the highest standards of research integrity, analytical rigor, and ethical inquiry within the realm of business and notary law.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 5 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2026)" : 5 Documents clear
Analisis Kedisiplinan Kerja Karyawan Pada Kedai Kopi C+C Coffee Berdasarkan Undang-Undang Nomor 13 Tahun 2003 Mikael, Raykrisanda; Santosa, Anak Agung Gede Duwira Hadi
Ethics and Law Journal: Business and Notary Vol. 4 No. 1 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/eljbn.291

Abstract

Abstract The purpose of this journal is to find out what obstacles, sanctions, and efforts that can be given in efforts to implement employee work discipline at C + C Coffee Shop. Thus, the problem formulation raised in this journal is what obstacles arise in efforts to implement employee work discipline at C + C Coffee Shop and what sanctions and efforts can be given to C + C Coffee Shop employees who violate the work agreement. The study methodology used in this legal discipline, which is usually referred to as "Empirical", is tailored to the details of the legal domain and uses a qualitative approach. This research resulted in the conclusion that observations about work ethic at C+C Coffee show that employee misbehavior can negatively affect productivity and morale. Management faces great challenges in maintaining employee integrity and discipline through offenses such as arriving late, absenteeism, presenteeism, and theft of company facilities. Abstrak Tujuan jurnal ini adalah mengetahui kendala, sanksi dan upaya yang dapat diberikan apa saja yang muncul dalam upaya pelaksanaan disiplin kerja pegawai pada Kedai Kopi C+C Coffee. Sehingga, rumusan masalah yang diangkat pada jurnal ini adalah kendala apa saja yang muncul dalam upaya pelaksanaan disiplin kerja pegawai pada Kedai Kopi C+C Coffee dan bagaimana sanksi dan upaya yang dapat diberikan pada pegawai Kedai Kopi C+C Coffee yang melanggar perjanjian kerja tersebut. Metodologi studi yang digunakan dalam disiplin hukum ini, yang biasanya disebut sebagai "Empiris", disesuaikan dengan rincian domain hukum dan menggunakan pendekatan kualitatif. Penelitian ini menghasilkan kesimpulan yaitu observasi tentang etos kerja di C+C Coffee menunjukkan bahwa perilaku buruk karyawan dapat berdampak negatif pada produktivitas dan moral kerja. Manajemen menghadapi tantangan besar dalam menjaga integritas dan disiplin karyawan melalui pelanggaran seperti datang terlambat, absensi, presenteeism, dan pencurian fasilitas perusahaan. Kata Kunci : Kedisiplinan, Kerja, Karyawan
Perlindungan Hukum atas Pembatasan Pekerja Outsourcing dalam Undang-Undang Cipta Kerja Tahun 2023 Azzahra, Diazterra; Pande Yogantara S
Ethics and Law Journal: Business and Notary Vol. 4 No. 1 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/eljbn.292

Abstract

The aspect of employment is related to the application of human rights law through legal protection guarantees. Labor from the community selected for its qualifications must be given a guarantee of welfare, especially in the outsourcing system. However, after the enactment of the Job Creation Law, outsourced workers are faced with labor regulations that limit their ability to work, causing legal uncertainty for workers. This study was carried out using the normative legal research method, by means of which laws and regulations are studied to be conceptualized concretely from legal science literature. The results of this study show that Article 64 of the previous Labor Law regulates Indonesian legal arrangements regarding restrictions on outsourcing. This contained requirements for outsourcing, such as the nature of the work being handed over, the legal entity involved, a written agreement, and employment protection. Currently, the outsourcing restrictions amended in the Job Creation Law have been removed, and replaced with the concept of PKWT or PKWTT in Government Regulation Number 35 of 2021. Keywords: Legal Protection, Outsourcing, Worker Restrictions
Implikasi Pengaturan Nilai Investasi Minimum PMA terhadap Erosi Basis Pajak di Indonesia: Koherensi Rezim Investasi, BEPS, dan Pajak Minimum Global Sutiono, Jemmi; Judge, Zulfikar; Asri, Dyah Permata Budi; Fitria, Annisa
Ethics and Law Journal: Business and Notary Vol. 4 No. 1 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/eljbn.297

Abstract

This study examines the law-and-economics implications of Indonesia’s minimum investment threshold regulation for foreign direct investment (FDI) and its relationship with tax base erosion risks within the evolving global fiscal governance framework. The minimum investment policy under Government Regulation No. 5 of 2021 and BKPM Regulation No. 4 of 2021 aims to enhance investment quality and safeguard national economic interests; however, administrative-oriented compliance without substantive economic presence may create structural opportunities for corporate restructuring and Base Erosion and Profit Shifting (BEPS) practices. Employing a normative juridical methodology with statutory, conceptual, and comparative approaches, supported by secondary data from BKPM, the Directorate General of Taxes, and OECD frameworks, this research finds that minimum investment regulation constitutes a legitimate exercise of the state’s right to regulate under international investment law. Nevertheless, fragmented institutional coordination between investment and tax authorities generates regulatory arbitrage risks and cross-border profit shifting. The study highlights the need for integrated governance between investment and tax regimes, substance-over-form enforcement, and alignment with the Global Minimum Tax framework to strengthen fiscal sovereignty and equitable tax outcomes Abstrak Penelitian ini menganalisis implikasi hukum ekonomi dari pengaturan nilai investasi minimum Penanaman Modal Asing (PMA) terhadap risiko erosi basis pajak di Indonesia dalam konteks reformasi tata kelola fiskal global. Kebijakan nilai investasi minimum yang diatur dalam PP No. 5 Tahun 2021 dan Peraturan BKPM No. 4 Tahun 2021 bertujuan meningkatkan kualitas investasi dan menjaga kepentingan ekonomi nasional, namun berpotensi menciptakan celah strukturisasi korporasi dan praktik Base Erosion and Profit Shifting (BEPS) apabila implementasinya lebih berorientasi administratif dibanding substansi ekonomi riil. Penelitian menggunakan metode yuridis-normatif dengan pendekatan perundang-undangan, konseptual, dan komparatif, didukung data sekunder dari BKPM, Direktorat Jenderal Pajak, dan OECD. Hasil penelitian menunjukkan bahwa kebijakan nilai investasi minimum merupakan manifestasi hak negara untuk mengatur (right to regulate), tetapi lemahnya koordinasi antara otoritas investasi dan perpajakan membuka peluang regulatory arbitrage dan profit shifting lintas yurisdiksi. Studi ini menegaskan pentingnya harmonisasi rezim hukum investasi dan perpajakan melalui integrasi kelembagaan, penerapan prinsip substance over form, serta sinkronisasi dengan kebijakan Pajak Minimum Global untuk memperkuat kedaulatan fiskal dan keadilan pajak. Kata kunci: Penanaman Modal Asing, Nilai Investasi Minimum, Erosi Basis Pajak, BEPS, Pajak Minimum Global.
Edukasi Literasi Digital Generasi Z dalam Membangun Karakter di Era Digital di SMA Negeri 6 Palu Husain , Sulfitri; Priskilla, Reyva Alviona; Pradana, Angga; Monggilo, Dwi Maya Loka Zainuddin; Oktaviani, Faradila; Irgi, Mohammad
Ethics and Law Journal: Business and Notary Vol. 4 No. 1 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/eljbn.299

Abstract

This study examines the law-and-economics implications of Indonesia’s minimum investment threshold regulation for foreign direct investment (FDI) and its relationship with tax base erosion risks within the evolving global fiscal governance framework. The minimum investment policy under Government Regulation No. 5 of 2021 and BKPM Regulation No. 4 of 2021 aims to enhance investment quality and safeguard national economic interests; however, administrative-oriented compliance without substantive economic presence may create structural opportunities for corporate restructuring and Base Erosion and Profit Shifting (BEPS) practices. Employing a normative juridical methodology with statutory, conceptual, and comparative approaches, supported by secondary data from BKPM, the Directorate General of Taxes, and OECD frameworks, this research finds that minimum investment regulation constitutes a legitimate exercise of the state’s right to regulate under international investment law. Nevertheless, fragmented institutional coordination between investment and tax authorities generates regulatory arbitrage risks and cross-border profit shifting. The study highlights the need for integrated governance between investment and tax regimes, substance-over-form enforcement, and alignment with the Global Minimum Tax framework to strengthen fiscal sovereignty and equitable tax outcomes Abstrak Penelitian ini menganalisis implikasi hukum ekonomi dari pengaturan nilai investasi minimum Penanaman Modal Asing (PMA) terhadap risiko erosi basis pajak di Indonesia dalam konteks reformasi tata kelola fiskal global. Kebijakan nilai investasi minimum yang diatur dalam PP No. 5 Tahun 2021 dan Peraturan BKPM No. 4 Tahun 2021 bertujuan meningkatkan kualitas investasi dan menjaga kepentingan ekonomi nasional, namun berpotensi menciptakan celah strukturisasi korporasi dan praktik Base Erosion and Profit Shifting (BEPS) apabila implementasinya lebih berorientasi administratif dibanding substansi ekonomi riil. Penelitian menggunakan metode yuridis-normatif dengan pendekatan perundang-undangan, konseptual, dan komparatif, didukung data sekunder dari BKPM, Direktorat Jenderal Pajak, dan OECD. Hasil penelitian menunjukkan bahwa kebijakan nilai investasi minimum merupakan manifestasi hak negara untuk mengatur (right to regulate), tetapi lemahnya koordinasi antara otoritas investasi dan perpajakan membuka peluang regulatory arbitrage dan profit shifting lintas yurisdiksi. Studi ini menegaskan pentingnya harmonisasi rezim hukum investasi dan perpajakan melalui integrasi kelembagaan, penerapan prinsip substance over form, serta sinkronisasi dengan kebijakan Pajak Minimum Global untuk memperkuat kedaulatan fiskal dan keadilan pajak. Kata kunci: Penanaman Modal Asing, Nilai Investasi Minimum, Erosi Basis Pajak, BEPS, Pajak Minimum Global.
Optimalisasi Peran Organisasi Kepemudaan IPMIL Raya Palu dalam Pengembangan Kewirausahaan Suasa, Suasa; Husain, Sulfitri; Rusdin, Rusmawaty Bte; Priskilla, Reyva Alviona; Sholihin, Fitri; Faisal, Fathur Rahman
Ethics and Law Journal: Business and Notary Vol. 4 No. 1 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/eljbn.300

Abstract

This study aims to optimize the role of the youth organization, the Indonesian Student Association of Luwu Raya (IPMIL Raya) Palu, in developing student entrepreneurship. This research used qualitative methods with a participatory approach, combined with a community service model based on empowerment. Data collection was conducted through observation, focus group discussions (FGDs), and documentation of entrepreneurial activities involving IPMIL Raya Palu members. The empowerment process was implemented through three main stages: strengthening production, business management, and digital-based marketing. The results showed an increase in understanding and a shift in the mindset of organization members from job seekers to job creators. This activity also encouraged the emergence of business ideas based on local potential, particularly in the culinary and creative services sectors, and strengthened the organization's capacity as a student entrepreneurship incubator. Furthermore, the involvement of alumni as mentors opened up opportunities for strengthening business networks and accessing capital. This study concludes that youth organizations play a strategic role in building a sustainable student entrepreneurship ecosystem through a collaborative and community-based approach.   Abstrak Penelitian ini bertujuan untuk mengoptimalkan peran organisasi kepemudaan Ikatan Pelajar Mahasiswa Indonesia Luwu Raya (IPMIL Raya) Palu dalam pengembangan kewirausahaan mahasiswa. Penelitian ini menggunakan metode kualitatif dengan pendekatan partisipatif, yang dipadukan dengan model pengabdian berbasis pemberdayaan masyarakat. Pengumpulan data dilakukan melalui observasi, diskusi kelompok terarah (FGD), dan dokumentasi kegiatan kewirausahaan yang melibatkan anggota IPMIL Raya Palu. Proses pemberdayaan dilaksanakan melalui tiga tahapan utama, yaitu penguatan produksi, manajemen usaha, dan pemasaran berbasis digital. Hasil penelitian menunjukkan adanya peningkatan pemahaman dan perubahan pola pikir anggota organisasi dari orientasi pencari kerja menuju pencipta lapangan kerja. Kegiatan ini juga mendorong lahirnya ide-ide usaha berbasis potensi lokal, khususnya pada sektor kuliner dan jasa kreatif, serta memperkuat kapasitas organisasi sebagai inkubator kewirausahaan mahasiswa. Selain itu, keterlibatan alumni sebagai mentor membuka peluang penguatan jejaring usaha dan permodalan. Penelitian ini menyimpulkan bahwa organisasi kepemudaan memiliki peran strategis dalam membangun ekosistem kewirausahaan mahasiswa yang berkelanjutan melalui pendekatan kolaboratif dan berbasis komunitas. Kata kunci: organisasi kepemudaan, kewirausahaan, mahasiswa, pemberdayaan ekonomi.

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