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ISNU Nine-Star Multidisciplinary Journal (INS9MJ)
Published by ISNU Sumatera Utara
ISSN : -     EISSN : 30638984     DOI : 10. 70826
Core Subject : Religion, Economy, Humanities, Health, Science, Education, Agriculture, Art, Social, Engineering,
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other
ISNU Nine-Star Multidisciplinary Journal (INS9MJ) is an academic journal published by ISNU (Ikatan Sarjana Nahdlatul Ulama), dedicated to the dissemination of research and scholarly thought in the field of law and justice. The journal serves as a platform for academics, researchers, practitioners, and policymakers to exchange ideas, present findings, and discuss current issues in both national and international legal contexts. The scope of the journal includes, but is not limited to, the following areas: Constitutional Law Studies on state structure, constitutional principles, governance, democracy, and constitutional rights. Criminal Law Analyses of substantive criminal law, criminal procedure, criminology, victimology, and policies in combating corruption, terrorism, and other crimes. Civil Law Research on contract law, property law, family law, inheritance law, and civil procedural law. Administrative Law Discussions on the role of administrative law in governance, public policy, licensing, and state administration. Islamic Law Exploration of fiqh, contemporary Islamic jurisprudence, Islamic criminal law, family law, and the integration of Islamic principles into national legal systems. International Law Covers public and private international law, international human rights, humanitarian law, trade law, and global legal issues. Human Rights Law Research on the protection, enforcement, and development of human rights at national, regional, and international levels. Environmental Law and Sustainable Development Legal studies on environmental protection, natural resource management, climate change, and sustainable development policies. Business and Economic Law Covers corporate law, investment law, banking and finance law, intellectual property rights, and dispute resolution. Legal Philosophy and Theory Critical studies on the philosophy of law, legal theory, comparative law, and the development of jurisprudence.
Arjuna Subject : Umum - Umum
Articles 107 Documents
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Comparison of Criminal Sanctions in Sharia Law and Positive Law: Jinayah Fiqh Perspective Siti Nurjannah Lase; Layla Hasfajira Br. Tambunan; Aufiya Muhammad Syukri Alghiffary; Gilang Ade Prabowo
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i3.921

Abstract

This study aims to examine the comparison of criminal sanctions in Sharia law and positive law, with an emphasis on the view of Jinayah Fiqh. Sharia law, based on the Qur'an and Hadith, stipulates severe punishments and often severe sanctions for certain violations, such as hudud, qisas, and ta'zir. In contrast, positive laws applied in Indonesia emphasize the principles of restorative and rehabilitative justice, with sanctions varying from prison sentences to fines. This study applies a qualitative method with a comparative analysis approach to investigate the differences and similarities in the application of sanctions in the two legal systems. The findings of the study indicate that despite fundamental differences in methods and types of punishment, the two legal systems have a similar goal, which is to achieve social justice and order. By analyzing this comparison, it is hoped that similarities will be found between the two legal systems that can enrich law enforcement practices in Indonesia. This study contributes to the academic discourse on the merging of Sharia law and positive law within the framework of legal pluralism in Indonesia.
Insurance Consumer Protection in Case of Default by Life Insurance Companies: Civil Law and OJK Perspectives Rachel Sabina Azzahra; Riski Ayunda; Maulana Sutan Hasibuan; Shenny Kristina Putri Sitorus; Kelvin Alvaro
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i3.922

Abstract

The failure of life insurance companies to meet their claim payment obligations is a serious problem that not only harms consumers, but also has an impact on declining public trust in the national insurance industry. The phenomenon of default shows weaknesses in legal protection for policyholders and the effectiveness of supervision of insurance companies. This study aims to analyze the form of legal protection for life insurance consumers in default cases through two main perspectives, namely civil law and regulations issued by the Financial Services Authority (OJK). The research method used is normative juridical with a legislative approach and case studies, which are analyzed qualitatively to assess the applicable legal norms. The results show that civil law provides a basis for protection through the principle of engagement and default mechanisms, but its application is often ineffective in providing legal certainty for consumers. On the contrary, OJK regulations have a more strategic role through supervision, administrative sanctions, and consumer dispute resolution mechanisms. However, legal protection still faces obstacles in the form of weak regulatory enforcement, information inequality, and low public insurance literacy. Therefore, it is necessary to strengthen the role of the OJK, establish a policy guarantee scheme, and increase financial literacy to ensure the protection of life insurance consumers in a sustainable manner.
Juridical Analysis of the Imposition of Value Added Tax (VAT) on Foreign Digital Products Khairiah Nasution; Zhafira Maliha; Sandrina Aika Humaira; Nayla Aulia Rangkuti; Nabilah Putri Ayuni
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i3.923

Abstract

The development of digital technology has opened up new economic opportunities, including in terms of the use of foreign digital products by the Indonesian people. Products such as streaming services, digital applications, and software are now part of daily needs, but often come from overseas providers who do not have a physical presence in Indonesia. This poses challenges for the national tax system, especially in the imposition of Value Added Tax (VAT). This study aims to analyze the legal basis for the imposition of VAT on foreign digital products based on the prevailing laws and regulations in Indonesia. The research method used is normative juridical with a legislative and literature study approach. The results of the study show that the imposition of VAT on foreign digital products has been regulated in Law Number 42 of 2009 and strengthened by derivative regulations such as the Regulation of the Minister of Finance. The implementation of this policy is important to create fiscal justice between domestic and foreign business actors. However, the effectiveness of this policy still requires improvement in technical aspects and supervision. This study concludes that the legal approach to digital taxes must be continuously updated to be in line with global economic dynamics.
Civil Law Aspects of Crypto Investment Dispute Resolution Through Arbitration and Litigation Handro Kurnia Sitorus; Ahyar Dinda Alamsyah Harahap; Abdul Latif; Aripa Syawalia; Syifa Arinda
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i3.924

Abstract

Digital transformation in the financial sector has given birth to new investment instruments in the form of crypto assets based on blockchain technology. Despite its great potential, crypto investment also gives rise to various civil disputes between investors and service provider platforms. Such disputes are often caused by defaults, unlawful acts, or losses due to digital system failures, which have not been specifically regulated in national law. This research aims to identify the form of civil law relationships in crypto transactions, examine the types of disputes that arise, and evaluate the effectiveness of two dispute resolution mechanisms, namely arbitration and litigation. The method used is a normative juridical approach through literature studies that include laws and regulations, scientific literature, as well as court and arbitration decisions. The results of the study show that arbitration has advantages in terms of efficiency and flexibility, but faces obstacles in enforcing cross-jurisdictional awards. In contrast, litigation provides stronger formal legal guarantees, but tends to be slow and less adaptive to technological aspects. The main obstacles faced are the absence of substantive regulations, limitations in digital proof, and low technical literacy of legal apparatus. Therefore, regulatory reform and institutional capacity strengthening are needed to ensure equal legal protection for crypto investors in Indonesia.
Analysis of the Impact of the Increase in Value Added Tax (VAT) Rates on the Indonesian People Adinda Maretsyah Purba; Tasya Alifiya; Ikhwan Rinaldi Lubis; Rizky Ananda Pratama; Kamarullah Rambe
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i3.925

Abstract

The policy of increasing the Value Added Tax (VAT) rate from 10% to 11% as stipulated in the Law on Harmonization of Tax Regulations (HPP Law) has caused various responses among Indonesian people. This tariff change is seen as the government's effort to strengthen state revenues, but on the other hand raises concerns about increasing the economic burden on the community and the potential boost to the rate of inflation. This study aims to analyze the impact of the increase in VAT rates on people's economic conditions and inflation in Indonesia. The research method used is qualitative descriptive with a literature study approach, through the collection of secondary data sourced from books, scientific articles, laws and regulations, and relevant previous research results. The results of the study show that the increase in VAT rates raises pros and cons, especially among business actors and consumers, who consider this policy to have the potential to increase consumption spending. However, based on the provisions of the HPP Law, not all goods and services are subject to VAT, because there are certain criteria and exceptions to maintain people's purchasing power. In addition, the increase in VAT rates has been proven to have no significant influence on inflation in general, because inflation is more predominantly influenced by increases in the prices of strategic commodities such as fuel oil and cooking oil. Thus, the impact of VAT increases on inflation is relatively limited and contextual.
Legal Protection for Taxpayers in Tax Dispute Resolution in the Tax Court Larasati Ritonga; Isnaina Rizkia Ritonga; Alwiansyah; Alrihsan Hakim; Farhan Lubis
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i3.926

Abstract

Taxes are the main source of state revenue that is important in supporting development and governance. In the Indonesian legal system, tax obligations are strictly regulated and involve the rights and obligations of taxpayers, which often lead to disputes with tax authorities. The main problem in this study is how legal protection can be provided to taxpayers during the dispute resolution process in the Tax Court. This research uses a normative legal approach with a literature study method, analyzes positive legal norms, and examines related regulations such as the Tax Court Law and KUP. The results of the study show that legal protection is not only limited to formal channels, but also includes taxpayers' procedural rights during trials, including the right to submit evidence and be accompanied by a lawyer. However, practice in the field shows that there are obstacles, such as lack of information and the length of the completion process. Recommendations are given to increase the effectiveness of the taxpayer rights protection system to be more fair and responsive in dealing with tax disputes.
The Impact of the Covid-19 Pandemic on the Increase in Insurance Claims in Indonesia: An Empirical Study on BPJS Employment Rheny Windi Nabila; Zayyan Tsabitah Panjaitan; Fikri Maulana Matullesy; Aldris Mulya Putra; Syahrul Agil
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i3.927

Abstract

The Covid-19 pandemic has caused multidimensional pressure on the employment social security system in Indonesia, especially on the increase in claims for BPJS Employment benefits. The surge in Covid-19 cases has a direct impact on the increase in the number of layoffs, the decrease in worker income, and the increased risk of health and death. This condition encourages participants to disburse social security benefits to meet basic living needs. This study aims to analyze the impact of the Covid-19 pandemic on the increase in insurance claims at BPJS Ketenagakerjaan and its implications for the sustainability of social security fund management. The research method used is normative juridical with a legislative and conceptual approach, supported by secondary data in the form of official documents, annual reports, and scientific literature related to employment social security. The results of the study show that at the beginning of the pandemic, Old Age Security (JHT) and Pension Security (JP) claims experienced a significant increase due to mass layoffs. Furthermore, in 2021, claims for Death Insurance (JKM) and Work Accident Insurance (JKK) also increased in line with the high mortality rate and occupational risk. This study concludes that BPJS Ketenagakerjaan needs to strengthen the readiness of liquid funds and develop a digital service system to face similar crises in the future and ensure the sustainability of social protection for workers.
Efforts to Resolve Disputes in Murabahah Contracts in Sharia Financial Institutions Trisnanda Rielta; Annisa Sonia Moniq Harahap; Fara Nazla; Dyna Varissa Indah Siregar; Putri Anggraini
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i3.928

Abstract

This study analyzes the concept and dispute resolution of murabahah contracts  in Indonesian Islamic financial institutions. The formulation of the research problem includes: (1) how the concept  of murabahah contracts  in Islamic financial institutions, and (2) how to resolve disputes that occur in murabahah contracts. The purpose of this study is to examine the concept, harmony, conditions, and mechanism of murabahah contracts based on the provisions in the Compilation of Sharia Economic Law (KHES), as well as the evaluation of dispute resolution based on sharia principles and positive Indonesian law. The method used is a normative method used with the analysis of primary legal materials (Law No. 21/2008 on Sharia Banking and KHES), and secondary legal materials in the form of literature, scientific articles, and fatwa DSN-MUI. Data was collected through document studies and literature review, then analyzed descriptively and analytically using a qualitative approach. The results of the study show that the murabahah contract  is mandatory to meet the principles of transparency, honesty, justice, harmony and conditions in accordance with sharia principles and in accordance with the provisions of positive Indonesian law. Disputes generally arise due to customer default, resolved through deliberation, contract conversion, the National Sharia Arbitration Board, or the Religious Court in accordance with KHES and DSN-MUI fatwa. This study recommends strengthening regulations, legal protection, and socialization of sharia principles to foster a sense of trust in the public towards the Islamic financial mechanism in Indonesia.
Analysis of Tax Law on Imported Goods in Indonesian Customs Territory Raudhatul Jannah; Agung Satrio; Sahril Napiputulu
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i3.929

Abstract

This study aims to analyze the legal aspects of taxation on imported goods entering the Indonesian customs territory. The focus of the study includes the juridical foundation, the mechanism of imposing taxes, and the legal implications for violations of import regulations. In the context of national law, the imposition of taxes on imported goods is regulated in the Customs Law and the Value Added Tax Law, which provide a legal basis for the imposition of import duties, Value Added Tax (VAT), Income Tax (PPh) Article 22, and Import Duties for Security Measures (BMTP). This study uses a normative juridical method with a legislative approach and conceptual analysis. The results of the analysis show that although the existing legal framework is sufficiently comprehensive, there are still challenges in terms of law enforcement and inter-regulatory synchronization. This study recommends increased coordination between law enforcement agencies and the updating of technical regulations to adapt to the dynamics of international trade.  
Issuer's Responsibility in Bond Default Disputes Annisa Larasati; M. Rivky Abdillah Putra; Fatimah Panggabean; Andhika Bayu Pranata; Syifa Sirait
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i3.930

Abstract

Bonds as one of the capital market instruments are a long-term funding option for issuers. However, in practice, it is not uncommon for defaults to arise in legal disputes between issuers and investors. This study aims to analyze the form of legal responsibility of issuers in the case of bond default and review the dispute resolution mechanisms available in Indonesia. The research method used is normative juridical with a legislative approach, court decisions, and case studies. The results of the study show that issuers have a civil legal responsibility to fulfill the obligation to pay interest and principal bonds as stated in the bond issuance agreement. The failure of the issuer to fulfill these obligations may lead to lawsuits from bondholders, either through the courts or dispute resolution institutions such as arbitration and mediation. In addition, the role of the Financial Services Authority (OJK) is very important in supervising and protecting investors. This study recommends strengthening regulations and information transparency from issuers to prevent future defaults.  

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