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Ratih Faisa Nabilah; Arief Suryono

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The rapid adoption of digital contracts in Indonesia demands a reliable document authentication system, one of which is through electronic stamps (e-meterai). However, the current e-meterai verification system remains centralized and exclusively managed by Perum Peruri, making it vulnerable to single point of failure risks and data manipulation. Blokchain technology, with its characteristics of decentralization, transparency, and data immutability, offers a technical solution that could potentially strengthen the integrity of this verification system. This article aims to examine the legal position of blokchain technology within Indonesia's existing e-meterai regulatory framework and to analyze the urgency of establishing specific regulations governing its use. The research employs a normative juridical method through statutory and conceptual approaches. The findings reveal that blokchain currently occupies a legal grey area: technically compatible with the validity requirements of agreements under Article 1320 of the Civil Code and meeting the criteria for Electronic Information under Article 5 of the ITE Law, yet formally lacking explicit recognition due to its conflict with Perum Peruri's monopolistic authority established under Law Number 10 of 2020 on Stamp Duty. Four normative gaps are identified, encompassing the absence of evidentiary guarantees for blokchain-verified documents, the lack of mandatory standards for Electronic Certification Providers, the ambiguity in civil liability allocation for automated system failures, and the conflict between blokchain's immutability and the right to erasure under the Personal Data Protection Law. Comprehensive specific regulations constitute an urgent normative necessity to ensure legal certainty for Indonesia's digital contract ecosystem.

Farudi Syukur; Christ Salamba Putra Pratama

Jurnal Budi Pekerti Agama Kristen dan Katolik 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The account of Moses’ death in Deuteronomy 34 has long drawn attention because of the questions it raises about what truly happened at the end of his life. The text leaves certain details unclear, especially regarding his burial and the absence of a known grave, which has led to different interpretations among scholars and faith communities. This study seeks to explore these interpretive possibilities, asking whether Moses simply died, was buried by God, or experienced a unique form of being taken by God. Using a qualitative approach based on literature review, this research engages biblical texts alongside selected contemporary studies. The discussion shows that the narrative intentionally allows room for multiple perspectives, rather than offering a single, definitive explanation. It also becomes clear that later Jewish and Christian traditions played a role in shaping how Moses’ death has been understood, often highlighting its deeper theological meaning. In the end, Moses’ death can be seen not only as the closing of his personal journey, but also as part of a larger story about leadership, transition, and God’s ongoing work among His people.

Azharisman Rozie; Dwi Agus Sumarno; Riko Wijaya; Hendayana Hendayana

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This community service activity aims to strengthen government governance and adaptive digital human resource (HR) capacity of civil servants (ASN) in sub-districts of South Pontianak District, Pontianak City. The main problems identified through preliminary surveys were the low awareness and willingness of apparatuses to adapt to digital technology, as well as the absence of standardized operating procedures (SOPs) in internal administrative governance. Methods employed included reflective discussion, interactive lectures and discussions, and SOP drafting assistance. Evaluation was conducted using the CIPP model (Context, Input, Process, Product) along with pre-test and post-test instruments comprising 20 questions. The activity involved 18 apparatuses representing five sub-districts (Banua Melayu Darat, Banua Melayu Laut, Akcaya, Kota Baru, and Parit Tokaya) and one district representative. Results showed an increase in participants' average score from 75.00 (pre-test) to 86.47 (post-test), representing a 16% improvement. Additionally, the activity produced five internal administrative SOP documents and a Follow-Up Action Plan (RKTL) from each sub-district as a commitment to digital transformation implementation. In conclusion, education-based intervention and technical assistance proved effective in improving sub-district apparatus competency in supporting digital bureaucratic reform.

Edo Romario Pratama; Irma Suriyani; Kalen Sanata

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The development of financial technology has led to the emergence of online lending services based on Peer-to-Peer Lending (P2P Lending), which offer easy access to unsecured financing. However, this convenience poses significant risks when targeted at university students, who generally lack stable income and have weak financial literacy. The absence of manual verification and the suboptimal application of the prudential principle may result in a disproportionate debt burden for students. This study aims to analyze the extent to which the prudential principle is implemented by P2P Lending providers in granting loans to students, as well as to examine the legal construction of online lending agreements from a consumer protection perspective. This research employs a normative juridical method using statutory, doctrinal, and conceptual approaches. Data were obtained through literature review of relevant laws and regulations, legal literature, and supporting documents. The application of the prudential principle by P2P Lending providers remains limited and tends to focus more on user expansion than on debtor risk analysis. Online loan agreements are unilaterally drafted through standard contracts that place students in a weak legal position, without adequate protective mechanisms. Students, as vulnerable debtors, have not yet received optimal legal protection due to weak implementation of the prudential principle and exploitative contractual arrangements. Regulatory reform and strengthened oversight are necessary to ensure contractual fairness.

Marbun, Christian Dody Diori

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Corporate involvement in environmental crimes has emerged as an increasingly complex legal challenge in Indonesia, given its profound consequences for ecological sustainability and public welfare. This study examines the normative construction of corporate criminal liability within Indonesia's positive legal framework and identifies juridical obstacles undermining enforcement effectiveness. A normative legal research method was employed, incorporating statute, conceptual, and comparative approaches. Although legal instruments such as Law No. 32 of 2009, Supreme Court Regulation No. 13 of 2016, and Law No. 1 of 2023 provide a formal basis for corporate criminal accountability, their implementation is hindered by normative inconsistencies. Key obstacles include difficulties in proving corporate mens rea, limited institutional capacity, regulatory ambiguity, and absence of Piercing the Corporate Veil integration. These conditions create normative gaps perpetuating weak corporate accountability recurring environmental violations. This study recommends regulatory reformulation, harmonization of legal instruments, strengthened institutional capacity toward effective and equitable environmental justice.

Dian Anggraini Sihombing; Muhammad Hizbullah

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2026 Lembaga Pengembangan Kinerja Dosen

Marriage in Islam is not only a civil bond, but also a very strong bond (mitsaqan ghalidzan) to obey Allah's commands and carry it out as worship. The purpose of marriage in Islam is to fulfill religious guidance in order to establish a harmonious, prosperous and happy family, where the relationship between husband and wife is in a strong bond in accordance with the commands of Allah SWT. The purpose of this study is to analyze the legal provisions regarding marriage dispensation, analyze the judge's legal considerations in Decree Number 46 / Pdt.P / 2024 / PA.Lpk., and analyze the implementation of the principle of the best interests of children in determining marriage dispensation at the Lubuk Pakam Religious Court. The research method used is normative juridical legal research with a document study approach to laws and court decisions. Data sources consist of primary data obtained through interviews with judges, clerks, and religious figures, as well as secondary data in the form of primary, secondary, and tertiary legal materials. The data analysis technique uses qualitative analysis. The results of the study show that: Legal provisions regarding marriage dispensation are regulated in Article 7 of Law Number 16 of 2019 which sets the minimum age limit for marriage at 19 years for men and women, with exceptions where dispensation can be requested from the Court for urgent reasons. Supreme Court Regulation Number 5 of 2019 regulates the procedure for examining marriage dispensation cases which requires the judge to listen to the child's statement, verify the absence of coercion, and consider the best interests of the child. The judge's legal considerations in Decision Number 46/Pdt.P/2024/PA.Lpk. have fulfilled formal requirements by considering the authority to adjudicate, the applicant's legal standing, the reasons for the request in the form of a very close relationship, the absence of coercion, the absence of obstacles to marriage, and the economic readiness of the prospective husband. The implementation of the principle of the best interests of the child has been carried out through providing advice on the risks of child marriage, listening to the child's opinions, and suggesting marriage postponement, although there are still limitations such as the lack of referrals to psychologists and minimal consideration of continuing education. The conclusion of this study is that the Lubuk Pakam Religious Court has implemented the provisions of marriage dispensation in accordance with applicable laws and regulations. The judge's legal considerations in Decree Number 46/Pdt.P/2024/PA.Lpk have fulfilled the formal and material aspects, however, the implementation of the principle of the best interests of the child still faces challenges from the normative, institutional, and socio-cultural aspects.

Ni Komang Ayu Devi; Putu Agus Ardiana

International Journal of Entrepreneurship and Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study conceptually examines the influence of assurer type, assurance standards, and assurance level on the breadth of assurance statements in sustainability reports. Moving beyond prior literature that treats assurance as a binary variable (presence versus absence), this paper highlights disclosure breadth as a critical dimension of assurance quality and substance. Drawing on legitimacy theory and complemented by institutional theory, the study argues that the technical configuration of assurance shapes the quality of organizational legitimacy obtained by firms. Specifically, the type of assurer (public accounting firms versus non-accounting providers), the standards adopted (e.g., ISAE 3000 and/or AA1000AS), and the level of assurance (limited versus reasonable) influence the structure, systematic presentation, and comprehensiveness of assurance statements. Firms that engage reputable providers, apply globally institutionalized standards, and select reasonable assurance are more likely to issue broader and more detailed statements. In contrast, weaker institutional pressures may encourage symbolic assurance practices characterized by minimal disclosure. The study contributes theoretically by extending legitimacy theory to the technical dimensions of assurance and positioning disclosure breadth as a proxy for substantive legitimacy. Practically, it suggests that regulators and companies should emphasize transparency and comprehensiveness in assurance statements to enhance credibility and discourage symbolic sustainability reporting practices.

Shefta Eka Praswati; Siti Arifah

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine how to manage queues and service quality at Bank Bapas 69 Rejosari Cash Office (KK), especially given the limited number of staff and the absence of a formal queuing system. Using a qualitative descriptive approach with a descriptive case study method, data was collected through participatory observation and interviews during the internship period from January - March 2026 internship period. This study  shows that the queue system is not yet functioning properly, as evidenced by the large number of customers crowding around the service desk. This is mainly due to the difficulty elderly customers have in taking care of administrative matters at the Teller desk, as well as the excessively long credit consultation time at the Customer Service desk. It can be concluded that the effectiveness of service at PD BPR Bank Bapas 69 Magelang (Perseroda) Rejosari Cash Office is still hampered by suboptimal queue management. This tangible contribution is expected to shape a more orderly, clear, and time-efficient service process for Bank Bapas 69 KK Rejosari without having to incur significant costs for technology.

Lailia Salma Khairunnisa

Jurnal Teknologi Pangan dan Ilmu Pertanian 2026 International Forum of Researchers and Lecturers

Gluten-free flour-based cookie products face a major challenge in producing physicochemical and sensory characteristics equivalent to wheat-based products due to the absence of gluten as a structural component. One common approach to address this issue is the addition of hydrocolloids, such as glucomannan and xanthan gum. This study aims to systematically examine the effect of the ratio of glucomannan and xanthan gum on the texture characteristics, spreadability, and sensory properties of gluten-free flour-based chocolate cookies using the Systematic Literature Review (SLR) method. The literature search process was carried out on several scientific databases using keywords related to gluten-free cookies, glucomannan, xanthan gum, texture, spreadability, and sensory properties. Selected articles were selected based on inclusion and exclusion criteria, then analyzed and synthesized narratively with reference to the PRISMA guidelines. The results of the study indicate that xanthan gum tends to increase the hardness and structural stability of cookies, but can decrease spreadability and crispiness at high concentrations. Conversely, glucomannan plays a role in enhancing softness and mouthfeel through its high water-binding capacity, although it can potentially limit spreadability if used excessively. The combination of glucomannan and xanthan gum exhibits a synergistic effect in balancing textural characteristics and enhancing sensory acceptability. In conclusion, optimizing the ratio of glucomannan to xanthan gum is a key factor in developing gluten-free chocolate cookies with optimal physicochemical and sensory characteristics.

Lestari, Ayu Putri; Yanto, Heri

Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

This study aims to analyze the determinants of tax aggressiveness in construction, property, and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. The sample consists of 80 companies with 220 observations, selected using purposive sampling based on criteria such as the availability of financial statements and the absence of losses during the research period. The variables include tax aggressiveness (ETR), profitability (ROA), leverage (DAR), board size, and firm size (SIZE). Data were analyzed using PLS-SEM with WarpPLS 8.0. The results show that profitability has a negative and significant effect on tax aggressiveness, while leverage has a positive and significant effect. Board size does not significantly affect tax aggressiveness but positively influences profitability and leverage. Firm size negatively affects profitability but positively impacts board size and leverage. These findings indicate that financial factors are more dominant in determining tax aggressiveness than board size, a corporate governance mechanism

Zenny Elisabeth Ramschie; Munawar Noor; Aris Toening W

International Journal of Law and Civil Affairs 2026 International Forum of Researchers and Lecturers

This study aims to analyse the implementation of the Village Operational Funds (VOF) distribution policy as an instrument for realising good governance principles in the Government of Sorong City. The research focuses on the implementation of fund distribution and the application of transparency, accountability, participation, and effectiveness in managing Village Operational Funds. A quantitative approach with a descriptive design was employed. Data were collected through questionnaires administered to 20 respondents and in-depth interviews with five key informants, including village officials and local government representatives. Additional data were obtained through observations of planning and fund utilisation processes, as well as through analysis of regulatory documentation and accountability reports. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings indicate that the implementation of the Village Operational Funds distribution policy in Sorong City has not been carried out in accordance with existing regulations, particularly regarding administrative procedures and fund disbursement mechanisms. This condition is primarily caused by the absence or non-disbursement of operational funds at the village level. Furthermore, the application of good governance principles has not been fully optimised due to limited human resources, weak supervision, and low community participation in planning and evaluation. The study concludes that Village Operational Funds have strategic potential as an instrument for promoting good governance if managed transparently and accountably. Therefore, strengthening institutional capacity, supervision systems, and community participation is essential to support effective village governance in Sorong City.  

Sandra Leoni Prakasa Yakub; Santi Suryani; Faisal Fadilla Noorikhsan; Muhamad Reza Atqia; Novia Laela

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research is driven by the increasing strength of religion-based identity politics in Indonesia’s post-reform electoral democracy, which creates a dilemma between legitimate political competition and threats to interfaith harmony. The problem formulation of this study concerns how identity politics challenges religious harmony and to what extent harmony can serve as an instrument to reduce polarization and reinforce democratic consolidation. The research questions focus on two main aspects: (1) how the dynamics of harmony are tested by the exploitation of religious issues within electoral contests, and (2) how harmonization strategies can function as social capital in maintaining democratic stability. Using a qualitative approach with a juridical-normative and socio-political framework, this study relies on a literature review involving laws and regulations, court decisions, official state documents, and national and international academic works, combined with content analysis of religiously nuanced political narratives in media and public discourse. The findings indicate that harmony is not a natural social condition but a socio-political construction that is vulnerable to instrumentalization by electoral interests. FKUB and harmony-related regulations tend to remain normative and less effective in the absence of substantive justice. Nonetheless, harmony still holds potential as strategic capital for democracy if it is developed through a framework of justice, religious political literacy, and inclusive democratic governance.

Didik Sulistyo Kurniawan

Marine Transport Management and Logistics Journal 2026 Politeknik Pelayaran Sulawesi Utara

The accelerating digitalization of vessel navigation and communication systems has introduced unprecedented cybersecurity vulnerabilities into maritime operations, threatening the safety, security, and commercial continuity of global and Indonesian shipping. This study investigates maritime cybersecurity risk management practices aboard Indonesian merchant vessels, proposing a cyber-resilience maturity model specifically designed for bridge system protection and crew cyber-awareness development. Employing a qualitative research design with thematic analysis, the study engaged maritime cybersecurity specialists, vessel masters, shipping company IT security officers, and maritime safety academics as primary respondents. Findings demonstrate an overall cybersecurity readiness composite score of 4.09 out of 5.00, with crew cyber-awareness and incident response protocol deficiencies identified as the most critical vulnerability domains. The research demonstrates that Indonesian merchant vessels face elevated cybersecurity exposure attributable to inadequate cyber hygiene protocols, insufficient crew training, and the absence of vessel-specific cyber risk management frameworks. The study contributes a cyber-resilience maturity model and audit framework adaptable for integration into STIP Jakarta's maritime safety training curriculum and industry application across Indonesian shipping companies.

Kurniawati Winda; Arlis Masora Pasalongan; Senna Darruk Emeng; Angga Arruan Sangga

Pengharapan : Jurnal Pendidikan dan Pemuridan Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Mental resilience is a crucial psychological asset that determines the performance consistency of athletes under competitive and training pressures. This study aims to analyze the mental resilience of karate athletes at SMAN 3 Tana Toraja from the perspective of guidance and counseling. Employing a descriptive qualitative method, data were gathered through in-depth interviews, participatory observation, and documentation involving eight karate athletes and two coaches selected through purposive sampling. Data analysis followed the interactive model of Miles, Huberman, and Saldaña encompassing data condensation, data display, and conclusion drawing. The findings reveal that athletes generally demonstrate moderate to high levels of mental resilience, characterized by adaptive emotional regulation, positive self-talk, and effective coping strategies. Supporting factors include intrinsic motivation, coach social support, peer cohesion, and cumulative competitive experience. Inhibiting factors comprise unmanaged pre-competition anxiety, absence of structured post-defeat psychological recovery, and limited institutional counseling support. From the guidance and counseling perspective, these findings underscore the critical need for integrating psychological skills training into the karate coaching program, including counselor-facilitated group counseling sessions and individual psychological development plans tailored to each athlete.

Anita Juniyarni; Anjani Aprisia; Indah Rahmatul Zahra; Osa Pania Noprinda; Amiruddin Amiruddin +3 more

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Instilling saving habits from an early age is an essential component of character education, particularly in fostering discipline, responsibility, and independence. Initial observations at PAUD Nurul Islam, Jelutih Village indicate that early childhood saving interest remains relatively low due to limited engaging learning media and the absence of structured habituation. This Community Service Program (KKN) aims to foster early childhood saving interest through creative piggy bank media aligned with children’s developmental characteristics. The implementation method comprised planning, execution, and evaluation stages. During execution, children were introduced to saving concepts through simple storytelling and interactive dialogue, followed by hands-on creation of creative piggy banks using simple, child-friendly materials. These piggy banks were then used to habituate saving behavior. The results demonstrate increased enthusiasm and saving interest among children, reflected in their willingness to set aside money and heightened responsibility toward their piggy banks. Therefore, creative piggy bank media serve as an effective alternative learning tool for fostering saving interest and positive character development among early childhood learners at PAUD Nurul Islam, Jelutih Village.

Abel De Lando

Jurnal Sistem Informasi dan Ilmu Komputer 2026 International Forum of Researchers and Lecturers

This study aims to develop a strategic plan for Information Systems and Information Technology (IS/IT) at KR Hotel Palembang by applying the Ward and Peppard methodology. The analysis began with external environment assessment using the PEST framework and internal analysis through the MOST method and Value Chain model. The results were synthesized into a SWOT analysis to identify the organization's strengths, weaknesses, opportunities, and threats. From this, Critical Success Factors (CSF) were formulated to guide the determination of key information system needs. Application portfolio mapping was then conducted using the McFarlan Strategic Grid to classify systems based on their strategic impact. Findings indicate that KR Hotel has strong potential in leveraging digital technologies but faces challenges such as the absence of integrated systems across departments and limited IT training for staff. To address these issues, an integrated system named ZKBiolock was proposed, encompassing modules such as hotel management, financial management, customer relationship management (CRM), human resource training systems, digital promotion, and internal network monitoring and control. This strategic plan is supported by a comprehensive database design, network topology, human resource and infrastructure analysis, investment budgeting, and Return on Investment (ROI) evaluation. The proposed strategy aims to enhance the efficiency and effectiveness of the hotel's operational management.

Nugroho Suryo Bintoro; Nurman Fadjar Setiawan; M. Afif Khoiruddin

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

The development of rural economies based on locally superior commodities is an integral part of inclusive and sustainable development strategies. Sumberdem located in Wonosari Subdistrict, Malang Regency, possesses significant potential for the development of coffee-based ecotourism. However, this potential remains largely underutilized due to several structural and institutional constraints. Key challenges include inadequate supporting infrastructure, limited capacity of local human resources, and the absence of downstream processing for coffee products. This community engagement program implemented an adaptive approach known as the Lumintu model, rooted in the Participatory Rural Appraisal (PRA) framework. Field assessments revealed critical limitations such as poor road access to plantation areas, insufficient agricultural irrigation, and weak digital connectivity. Moreover, the capacity of village institutions—such as the Village-Owned Enterprises (BUMDesa) and coffee farmer groups—remained low, resulting in local coffee products with limited added value. The initial implementation of the program has shown promising results, particularly in strengthening institutional capacity through training on tourism business management and high–value coffee processing. Furthermore, product diversification through the development of coffee-based agrotourism and digital marketing innovations has been successfully introduced. Overall, this community engagement initiative has provided a concrete solution to rural development challenges in Sumberdem Village. Moving forward, the village is expected to strengthen its position as a sustainable coffee ecotourism destination and improve the long-term economic well-being of its residents. The proposed development model also holds the potential for adaptation and replication in other rural areas with similar characteristics, thereby supporting the broader achievement of the Sustainable Development Goals (SDGs).

Habibullah Habibullah; Hwian Christianto; M. Zainun Nasihin

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study analyzes the conceptual boundary between administrative errors and corruption offenses in village fund management and critiques the existing system of criminal accountability in law enforcement practice. Using a normative legal research method with statutory, conceptual, and case approaches, this study identifies a research gap in the absence of a systematic framework distinguishing administrative errors from criminal acts, as prior studies have focused mainly on governance and general corruption issues. The findings reveal that the lack of clear parameters leads to administrative irregularities being directly classified as criminal offenses, resulting in overcriminalization, neglect of mens rea, and inconsistency with the principles of no punishment without guilt and proportional justice. The novelty of this study lies in proposing a conceptual framework to differentiate administrative errors from criminal acts as a basis for a more proportionate criminal liability system. Accordingly, the study recommends clarifying normative parameters and reorienting law enforcement by positioning criminal law as ultimum remedium to ensure a more just, proportional, and contextual legal system.

Khosnol Khotimah; Fitriyah Fitriyah; Hasan Yafiie

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study analyzes the existence and effectiveness of consumer protection against defective products within the framework of Indonesian positive law. It employs a normative legal research method using both statutory and conceptual approaches, focusing on Undang-Undang Nomor 8 Tahun 1999  concerning Consumer Protection (UUPK) and related regulations. The main discussion concerns the liability of business actors for defective products, particularly as regulated in Articles 19 to 28 of the UUPK. These provisions include the principle of strict liability, the obligation to provide consumers with accurate, clear, and honest information, as well as mechanisms for compensation and product recalls. The findings indicate that, normatively, the UUPK has established a fairly comprehensive legal framework for consumer protection. It regulates consumer rights, the obligations of business actors, and dispute resolution mechanisms through Badan Penyelesaian Sengketa Konsumen (BPSK) and the courts. However, significant challenges remain in practice. The main issues include the absence of a clear and explicit definition of defective products, limited consumer awareness of their rights, weak supervision of business actors, and the use of standard contract clauses that tend to limit or transfer business liability. Therefore, legal policy reformulation is necessary through revisions to the UUPK that are more responsive to global legal developments, harmonized with international standards, and supported by stronger institutional authority and greater BPSK capacity to handle disputes. Such reforms are expected to make consumer legal protection more effective and to ensure legal certainty, justice, and balance among parties involved in the trade of goods and services in Indonesia.

Abdihakin Mohamoud Ibrahim

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This paper examines how Somaliland’s liberalized, privately led telecommunications sector, once a state monopoly and now dominated by local firms, has become a driver of economic growth, financial inclusion, and infrastructure development, with Telesom as the leading example. Drawing on sectoral history, market composition, and coverage data, the study shows how Telesom and its competitors have built nationwide networks, delivered low-cost services, and enabled mobile money-based financial services in the context of weak formal banking. Focusing on Telesom’s ZAAD platform, the paper analyzes its ecosystem business model (salary payments, merchant networks, and high-frequency transactions), its contribution to financial inclusion, and its alignment with international anti–money laundering and customer due diligence standards. At the same time, it identifies ethical and prudential gaps, especially the absence of formal deposit protection, limited transparency in financial reporting and taxation, and the lack of an independent telecommunications regulator, which pose risks to consumers and systemic stability. Overall, the paper argues that Telesom illustrates how sustainable finance in telecommunications can combine innovation, inclusion, and profitability, provided that stronger governance, disclosure, and consumer protection frameworks are implemented to secure long-term sector resilience.