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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 160 Documents
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Vicarious Liability dalam Pertanggungjawaban Perusahaan Otobus atas Kelalaian Sopir: Studi Kasus Putusan Kennedy, Alexander
Ethics and Law Journal: Business and Notary Vol. 3 No. 4 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/eljbn.288

Abstract

Abstract This article analyzes the application of vicarious liability in Indonesian civil law through Article 1367 of the Civil Code (KUHPer) as a derivation of Article 1365, using District Court of Sidoarjo Judgment No. 331/Pdt.G/2022/PN Sda as a case study. Using a normative juridical method and statutory, case, and conceptual approaches, the study underscores the “gatekeeping” role of the unlawful act (PMH) before liability can be attributed to the employer. To interpret the scope of employment, the article applies three practical lenses: control-benefit, functional integration, and foreseeability and proposes using criminal judgments as facts in civil proceedings. The novelty lies in turning principles into measurable evidentiary indicators (safety SOPs, fatigue management, telematics, operational documentation) to distinguish enterprise risk from personal negligence. The findings show the driver acted within the scope, making the bus company jointly liable; the framework improves predictability, strengthens victim protection, and promotes compliance by design. Keywords: Tort, Vicarious Liability, Private Law. Abstrak Artikel ini menganalisis penerapan vicarious liability dalam hukum perdata Indonesia melalui Pasal 1367 KUHPer sebagai derivasi Pasal 1365 KUHPer, dengan studi kasus Putusan PN Sidoarjo No. 331/Pdt.G/2022/PN Sda. Berbasis metode yuridis normatif dan pendekatan perundang-undangan, kasus, serta konseptual, penelitian menegaskan peran “gatekeeping” PMH sebelum atribusi tanggung jawab pada majikan. Untuk menafsirkan ruang lingkup pekerjaan, artikel menerapkan secara praktis tiga lensa: kontrol-manfaat, integrasi fungsional, dan keterkiraan risiko, serta mengusulkan pemanfaatan putusan pidana sebagai fakta di ranah perdata. Kebaruan terletak pada transformasi asas menjadi indikator pembuktian yang terukur (SOP keselamatan, manajemen kelelahan, telematika, dokumentasi operasional) guna membedakan risiko usaha dari kelalaian pribadi. Temuan menunjukkan tindakan sopir berada dalam jabatan sehingga PO bus bertanggung renteng; kerangka ini meningkatkan prediktabilitas putusan, memperkuat perlindungan korban, dan mendorong compliance by design.
Ijtihad Sebagai Metode dan Produk Pemikiran Hukum Islam Periode Tabi’in Satriani, Satriani; Jusniati; Hasdita
Ethics and Law Journal: Business and Notary Vol. 3 No. 4 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/eljbn.289

Abstract

The aim of this research is to describe ijtihad as a method and product of Islamic legal thought during the tabi'in period. The method used in this research is normative or literature research. The data collection technique is reviewing documents using secondary data such as laws, books, articles, court decisions, legal theory, and can be the opinions of scholars. This type of normative research uses qualitative analysis, namely by explaining existing data with words or statements, not with numbers. The results of this research are: The ijtihad movement is a movement to use all the abilities of the mind in understanding the provisions of Islamic law as stated in the ahkam verses and ahkam hadiths. Formulate legal lines that regulate all areas of human life and living by people who meet the requirements. Key words: Ijtihad, method, Tabi'in period. Abstrak Tujuan penelitian ini adalah untuk mendeskripsikan ijtihad sebagai metode dan produk pemikiran hukum Islam periode tabi’in. Metode yang digunakan dalam penelitian ini adalah normatife atau kepustakaan (literature research), Teknik pengumpulan data yakni mengkaji dokumen dengan menggunakan data sekunder seperti Undang-undang, buku, artikel, keputusan pengadilan, teori hukum, dan dapat berupa pendapat para sarjana. Penelitian jenis normatif ini menggunakan analisis kualitatif yakni dengan menjelaskan data-data yang ada dengan kata-kata atau pernyataan bukan dengan angka-angka. Hasil dari penetian ini adalah gerakan ijtihad adalah gerakan untuk mempergunakan seluruh kemampuan pikiran dalam memahami ketentuan Hukum Islam yang tercantum dalam ayat-ayat ahkam dan hadis-hadis ahkam. Merumuskan menjadi garis-garis hokum yang mengatur segala bidang hidup dan kehidupan manusia oleh orang-orang yang memenuhi syarat. Kata kunci: Ijtihad, metode, periode Tabi’in.
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
Policy of Uptd Information and Communication Technology Education And Culture (TIKPK) Banten Province in Improving the Quality of Human Resources: a Study in Pandeglang Regency Ariyan, Said; Anwar, Saepul
Ethics and Law Journal: Business and Notary Vol. 1 No. 2 (2023)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/eljbn.293

Abstract

This study aims to analyze the policy of the Regional Technical Implementation Unit for Educational and Cultural Information and Communication Technology (UPTD TIKPK) of Banten Province in improving human resource quality in Pandeglang Regency. The research uses a qualitative descriptive approach to provide a comprehensive overview of policy implementation and its influencing factors. Data were collected through interviews with key informants, field observations, and documentation studies. The analysis was conducted based on Van Meter and Van Horn’s (1975) policy implementation theory, which highlights six main factors: policy standards and objectives, resources, implementing agency characteristics, disposition of implementers, inter-organizational communication, and social, economic, and political conditions. The results show that the UPTD TIKPK policy has been fairly effective in enhancing human resource capacity, particularly through training programs and digital literacy development. However, several challenges remain, including limited infrastructure, insufficient budget support, and suboptimal inter-agency coordination. In conclusion, the success of human resource development through TIKPK policy depends largely on policy actor synergy, resource adequacy, and program sustainability in responding to technological advancement.
Implementation of SDG (Sustainable Development Goals) Program Policies in Gender Equality: a Study in Kumpay Village, Banjarsari District, Lebak Regency Supriatno, Eko; Lestari, Risma
Ethics and Law Journal: Business and Notary Vol. 1 No. 3 (2023)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/eljbn.294

Abstract

This study examines the implementation of the Sustainable Development Goals (SDGs) program policy in achieving gender equality in Kumpay Village, Banjarsari District, Lebak Regency. The policy implementation refers to Presidential Regulation No. 59 of 2017 concerning the implementation of sustainable development goals aimed at promoting equitable human development and social welfare. The study focuses on how far the SDGs program has contributed to enhancing women’s participation in village development. The research employs a descriptive qualitative method with Edward III’s public policy implementation theory as its analytical framework. Data were collected through in-depth interviews with eight informants representing various community elements and were validated using triangulation techniques. The findings reveal that the implementation of SDGs in promoting gender equality in Kumpay Village remains suboptimal due to low public awareness and limited participation of women in development processes. This condition is influenced by persistent cultural perceptions that confine women’s roles to domestic spheres. The study recommends that both local governments and communities increase their awareness and involvement in promoting gender equality as a vital aspect of achieving sustainable rural development.
Community Response to the Implementation of Development in Gunung Gede Village, Panggarangan District, Lebak Regency in 2024 R, Moh Arif Mulyawan; Rohmawati, Titin
Ethics and Law Journal: Business and Notary Vol. 1 No. 3 (2023)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/eljbn.295

Abstract

This study aims to analyze community responses to the implementation of development programs in Gunung Gede Village, Panggarangan District, Lebak Regency, in 2024, and to identify the factors influencing their success. The research employed a qualitative descriptive approach with key person selection techniques. Data were collected through observation, interviews, and documentation, and validated using triangulation methods. Data analysis involved data reduction, presentation, and conclusion drawing or verification. The findings indicate that the implementation of village development in Gunung Gede has been optimal. The community responded positively, as the programs were well executed, encountered no significant obstacles, and met the residents’ needs. The success of the implementation was influenced by clear objectives, professional attitudes of implementers, strong commitment, effective communication, and community support. These results highlight the importance of collaboration between village authorities and local residents in achieving participatory and sustainable development.
The Role of Village-Owned Enterprises (BUMDES) in Improving the Economy of Village Communities in the Field of Micro Enterprises in Sindanglaut Village, Carita District, Pandeglang Regency R, Moh Arif Mulyawan; Gunawan, Ernawati
Ethics and Law Journal: Business and Notary Vol. 2 No. 4 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/eljbn.296

Abstract

This study aims to analyze the role of the Village-Owned Enterprise (BUMDes) in improving the village community’s economy, particularly in the microenterprise sector of Sindanglaut Village, Carita District, Pandeglang Regency. This research employs a descriptive qualitative approach with data collected through observation, interviews, and documentation. The findings indicate that BUMDes Sindanglaut has played an essential role in promoting local economic growth through several business units. However, several challenges persist, including limited business capital, insufficient human resource capacity, low community participation, and a lack of awareness regarding the importance and benefits of BUMDes. Consequently, some business units, such as the savings and loan unit, have become inactive. On the other hand, three business units—event equipment rental, agricultural and plantation product trading—remain active and contribute positively to the local economy. The sustainability of these units is supported by government assistance, abundant natural resources, and private sector collaboration. To address the existing obstacles, this study suggests implementing training and socialization programs for both BUMDes managers and community members to enhance skills and participation. Strengthening human resources and collective involvement are crucial for ensuring the success and sustainability of BUMDes as a driver of rural economic empowerment.
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.

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