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Catharina Jean Sinaga; Ni Komang Irma Adi Sukmaningsih

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Trade secrets are a type of Intellectual Property Right that plays a crucial role in providing legal protection for business information with economic value and kept confidential by its owner. In the food industry, recipes not only serve as production guidelines but also serve as a business's identity and competitive advantage. Legal issues can arise if the recipe is used or owned by others without permission, especially when conflicts arise within the business or during competition. This situation can trigger trade secret disputes that can be detrimental to business owners, both financially and sustainably. This article discusses the position of fried chicken recipes as trade secrets in culinary business practices in Indonesia and the forms of legal protection available to rights holders. The discussion was conducted based on the provisions of Law Number 30 of 2000 concerning Trade Secrets, using a normative approach. The analysis shows that a fried chicken recipe falls into the trade secret category if it meets the requirements of being unknown to the public, having economic value, and being strictly maintained by the business owner. Therefore, legal protection for trade secrets is crucial to prevent unfair business competition and provide legal certainty and protection for culinary businesses in Indonesia  

Komang Cahyaniarsa Suryaningrat; Ni Komang Irma Adi Sukmaningsih

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Intellectual property rights (IPR) are an important legal tool for trademark ownership, protecting business quality, and protecting a company's economic interests. Consumers build trust in trademarks because they signal distinct product quality and reflect a positive and consistent corporate image. Trademark protection is regulated by national law under Trademark Law No. 20 of 2016, which provides legal certainty for trademark owners. This law stipulates that a trademark is only valid if it has distinctive elements, is not imitative, and has been officially registered with an authorized institution. The "first come, first served" principle in Indonesian trademark law can be interpreted as a mechanism that grants rights to the first party to file a valid application. However, the application of this principle in practice often raises complex legal issues, particularly when a trademark has already gained widespread public recognition prior to its formal registration. This study focuses on evaluating this legal protection through a normative legal research method by examining applicable laws, regulations, and court decisions related to trademark disputes in Indonesia. The Geprek Bensu dispute has attracted public attention because it highlights the conflict between legal provisions regarding trademark ownership and public perception. This case demonstrates that the existing legal framework still requires further refinement to balance the interests of trademark registrants with those of parties who have built public reputation through prior commercial use. Therefore, legal reform and consistent law enforcement are essential to ensure fair and comprehensive trademark protection in Indonesia.

Firmansyah, Mohammad; Ilyatul Afifah; Laila Kamali

Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The synchronization of physical and juridical land data is a fundamental prerequisite for ensuring legal certainty in every land rights transfer process. Discrepancies between physical field conditions and juridical documents frequently trigger land disputes that impede the performance of Notary/PPAT offices. This community service article reports on a Field Practice (PPL) activity conducted at the Office of Notary/PPAT in Jember Regency during January–February 2026. The primary objective was to provide technical assistance in accelerating physical-juridical data synchronization to guarantee the validity of issued deeds. The method employed was participatory observation, in which students were directly engaged in the partner's workflow. Assistance activities covered document inspection, file digitization, coordination with BPN and tax authorities, and factual field verification. Results indicate that PPL student assistance measurably accelerated the office's administrative workflow, enhanced data validation accuracy, and confirmed conformity between the physical condition of rice-field land and the certificate documents.

Najma Sukandi; Ardelia Rahmawati; Putri Alena Hermaliani; Rahma Helmalia

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of the Global Minimum Tax (GMT) through Pillar Two of the OECD/G20 marks a fundamental change in the international tax architecture, especially for developing countries such as Indonesia. One of the key instruments in Pillar Two is the Qualified Domestic Minimum Top-Up Tax (QDMTT), which provides an opportunity for source countries to retain the right to tax the profits of multinational companies with an effective tax rate below 15 percent. This study aims to analyze Indonesia's readiness to face the implementation of GMT through the QDMTT policy, focusing on regulatory aspects and tax administration capacity. The research method uses literature studies with a qualitative-descriptive approach through the analysis of policy documents, tax regulations, as well as academic literature and international reports. The results of the study show that Indonesia's readiness is still in the transition stage. In terms of regulation, Indonesia has shown an initial commitment through the issuance of PMK Number 136 of 2024, but the regulation still needs to be strengthened at a higher level of regulation for long-term legal certainty. From the administrative aspect, the main challenges include the complexity of calculating jurisdiction-based Effective Tax Rates, cross-border data management, as well as increasing the capacity of human resources and information technology infrastructure. This study concludes that the success of QDMTT implementation in Indonesia depends on strengthening regulations, increasing tax administration capacity, and reformulating sustainable investment policies.

Seri Mughni Sulubara; Riska Riska; Nurhayati Nurhayati; Amrizal Amrizal; Ashari Efendi

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Intellectual Property Rights (IPR) are the result of human thought that have economic and social value and play a significant role in encouraging creativity, technological innovation, and sustainable national development. IPR protection not only aims to provide legal certainty for creators and rights holders, but also serves as a strategic instrument in strengthening the creative economy. However, low public awareness of the importance of IPR protection and the gap between legal norms and practices in the field result in frequent violations of intellectual works. This study uses a normative-juridical approach combined with a participatory-educational approach, in accordance with the characteristics of community service activities in the legal field. This approach aims to integrate normative legal analysis with legal education activities for the community, thereby producing both conceptual understanding and practical benefits. The results of the activities show a significant increase in public understanding of the relationship between constitutional principles and IPR protection in Indonesia. Through educational activities and legal dialogues, it was revealed that the integration between constitutional principles and the IPR legal system has not been optimal, not only due to limited regulations, but also weak public legal awareness and the application of substantive justice as mandated by the 1945 Constitution. These findings emphasize the importance of integrating constitutional values ​​in the IPR protection system.

W. Muhammad Ramadhani Kurniawan; Masrul Ikhsan

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

The implementation of the Land Dispute Handling and Resolution Policy through Mediation at the Pekanbaru City Land Office has several phenomena such as the number of mediations exceeding the target every year, no change in targets, and a low number of resolutions through mediation. This policy aims to provide legal certainty in order to implement land policy, which is one of the tasks and functions of the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency. The purpose of this research is to analyze and describe the Implementation of Land Dispute Handling and Resolution Policy Through Mediation at the Pekanbaru City Land Office. Additionally, it aims to identify the inhibiting factors of the Implementation of Land Dispute Handling and Resolution Policy Through Mediation at the Pekanbaru City Land Office using the Policy Implementation theory according to Van Meter and Van Horn. This research employs a qualitative descriptive research type by collecting data through interviews, observations, and documentation. The results of this study indicate that the Implementation of Land Dispute Handling and Resolution Policy Through Mediation at the Pekanbaru City Land Office has not been carried out effectively due to several shortcomings in various factors. The inhibiting factors include the complexity of synchronizing mediation schedules, inadequate budget, and low mediation success rate.

Muhamad Rafly Anshaory; Rusmini Icha Indryani; Zulfa Zakiatul Hidayah

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

This community service program was carried out by students of Universitas Pelita Bangsa in Karangsetia Village, Karang Bahagia District, Bekasi Regency, as a concrete effort to strengthen the capacity of micro, small, and medium enterprises (MSMEs) in facing the challenges of digitalization. MSMEs in this area still encounter various obstacles, such as the absence of formal business legality, limited understanding of branding strategies, and minimal utilization of digital technology for both marketing and payment systems. These conditions have weakened business competitiveness and hindered the growth of local enterprises. The program focused on three interrelated aspects: legal compliance, brand development, and digital adoption. Business legality was facilitated through the issuance of the Business Identification Number (NIB), which provides legal certainty while granting access to government programs and financial institutions. Branding was strengthened by designing logos, banners, and simple promotional media to enhance business identity, professionalism, and consumer appeal. Digitalization was promoted through business registration on Google Maps to improve visibility, and the adoption of the Quick Response Code Indonesian Standard (QRIS) as a cashless payment method that is efficient, secure, and widely accepted. The methods employed included observation, socialization, mentoring, and participatory evaluation with business owners. The results demonstrated significant progress, as most MSMEs successfully obtained legal registration, adopted QRIS in daily transactions, registered their businesses on Google Maps, and developed clearer visual identities. This program had a positive impact by increasing entrepreneurial confidence, expanding market reach, and fostering awareness of the importance of digital transformation. Overall, the community service program contributed to strengthening the competitiveness, sustainability, and independence of MSMEs in Karangsetia Village, while supporting the development of the local economy.

Asep Munir Hidayat; Putri Sakila Cahyani; Dewi Santi; Novrida Aulia BR Hutabarat

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze in depth the influence of business legality on the growth and increased competitiveness of Micro, Small, and Medium Enterprises (MSMEs). Business legality is seen as a crucial foundation in strengthening the position of MSMEs in the market, as it not only provides legal certainty but also fosters consumer trust in the quality of the products offered. This study uses a qualitative approach with data collection techniques such as field observations, in-depth interviews with business actors, and relevant documentation studies. The results show an increase in public awareness of the importance of having business legality, as evidenced by the increasing number of MSMEs officially registering their business permits. Furthermore, legality has been proven to increase the credibility of MSMEs, expand market access, facilitate collaboration with the private sector and government agencies, and open up opportunities for obtaining capital support. A significant increase in consumer trust is also evident, as MSME products with legality are more easily accepted and marketed through various distribution channels. Thus, this study confirms that business legality is not merely an administrative requirement, but rather a strategy that can encourage sustainable business growth and increase competitiveness at the local and national levels. In conclusion, the synergy between MSMEs and the government is the main key in encouraging the creation of a healthy, transparent, and highly competitive business ecosystem.

Luthfia Kurindra Fitri; Anissa Prameswari; Irene Rambu Padu Djabu

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Regulation plays an important role in the public sector as a legal foundation and reference in the implementation of governance. This article discusses regulation and its developments in the public sector of Indonesia, highlighting its functions, purposes, dynamics, and challenges in its implementation. Regulation aims to create legal certainty, enhance bureaucratic efficiency, protect public interests, and ensure the quality of public services. Over time, regulation has undergone significant changes, especially after the era of reform and digitalization, which has encouraged increased transparency through e-government and technology-based services. However, the implementation of regulations still faces obstacles such as overlapping rules, weak policy evaluation, and low public legal literacy. These challenges demand reforms that are not only normative, but also strengthen institutional capacity and public participation. Information technology is also an important tool to support adaptive and responsive regulations to the needs of the community. Through a literature review and policy analysis, this article concludes that sustainable regulatory reform is needed to support better, efficient, and public service-oriented governance that is fair and accountable.

Annisa Afwani; Nidaul Husna; Muhammad Saladin Zidan

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Tax law is a branch of public law that governs the relationship between the state and taxpayers in terms of tax collection. In the context of modern taxation systems, tax law not only encompasses the legal basis for tax imposition but also includes the set of rules and regulations that underpin its implementation and enforcement. This article aims to provide a comprehensive understanding of the concept of tax law, the fundamental principles of taxation, the types of taxes according to legislation, and the development of tax regulations currently enforced in Indonesia. Using a normative approach, this article analyzes the legal foundations of taxation such as the General Provisions and Tax Procedures Law (UU KUP), as well as supporting legislation including the Law on Harmonization of Tax Regulations (UU HPP). The discussion also covers the principle of fairness in taxation, the authority of the Directorate General of Taxes, and the rights and obligations of taxpayers. With a robust legal framework and continuously updated regulations, the tax system is expected to provide legal certainty, improve compliance, and create a fair and sustainable system.

Alfian Widiyanto; Saefudin Zuhri

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid development of technology has significantly influenced various economic sectors, including finance. Digitalization has introduced opportunities to create more efficient, transparent, and inclusive financial services. Within Islamic finance, technological advancements address challenges such as limited access to Sharia-compliant financial services and complexities in applying Sharia principles practically. One notable innovation is Sharia-based financial technology (fintech), which combines Islamic values with modern technology to provide accessible, ethical, and sustainable financial solutions. This study explores the potential and challenges of Sharia fintech in Indonesia, a country with the largest Muslim population globally. Sharia fintech, including crowdfunding, peer-to-peer lending, and halal digital payment platforms, promotes financial inclusion while adhering to Islamic principles. However, its growth faces regulatory hurdles, consumer protection issues, and a lack of public literacy about Sharia-compliant financial products. The research highlights the role of the government and regulatory bodies such as the Financial Services Authority (OJK) in providing a supportive framework, including legal certainty, technological infrastructure, and public education initiatives. The findings emphasize that effective regulations and strategic government support are critical to fostering Sharia fintech as a pillar of the Islamic economy. With strengthened collaboration between stakeholders, Sharia fintech can contribute significantly to financial inclusion and sustainable economic development in Indonesia.

Abdullah Mubarak Lubis; Radiansyah Radiansyah; Maycika Anggreini

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

          This research explains that land and building tax (PBB) is a crucial fiscal instrument in the global taxation system, with the aim of supporting government spending on public services, regulating land use, and potentially as a redistribution tool. This article addresses the fundamental ideas, goals, and effects of PBB in Indonesia, highlighting its important role in financing national development. The discussion involves aspects of billing, the basis of collection, the collection system, payment procedures, as well as the taxpayer's right to object and appeal. Emphasis is given to key principles, such as openness, fairness, legal certainty, and public participation in the implementation of PBB. Although PBB contributes significantly to economic development, the article also identifies several critical issues, including property value assessment, social inequality, and economic effects that must be taken into account while managing a just and effective tax system. This article offers a thorough analysis of the PBB as a tool for policy that is essential to the welfare of society and the growth of the nation.

Fadhila Putri Kaban; Yusrizal Yusrizal

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2024 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study analyzes the impact of the implementation of the Complete Systematic Land Registration (PTSL) Program on the property investment sector in Medan City. The PTSL program aims to provide legal certainty over land ownership rights, which leads to an increase in property value and attracts investors. This research employs a qualitative approach through direct observation during an internship at the Medan City Land Office. The findings indicate that PTSL positively contributes to the growth of property investments by enhancing legal certainty, improving bureaucratic efficiency, and increasing regional tax revenues. However, challenges such as low public awareness and limited human resources remain. Therefore, more intensive public outreach and improved staff competence are necessary to optimize the program’s implementation.

Vinsensius Tamelab; Maria Viviana Ero Payon; Benediktus Peter Lay

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

For life man , land have very important role Because in reality will relate forever between man with ground . From aspect social , land No only function as source livelihood for inhabitant society , however also works as place stay or place reside . Problems that arise is , until moment This Still Lots inhabitant society that hasn't get guarantee certainty law right on land , in particular inhabitant new former East Timor. Government action post conflict ask opinion 1999, is with programa settlement return (resettlement). But this program felt Not yet Enough answer problem inhabitant new . why ? Because it's needed public No only question place stay , however more from That is certainty hukm  right on their land _ occupy . Because That Country with authority , has responsibility For  provide , regulate , protect , as well as ensure certainty  law to its citizens , in order for rights on land  Can fulfilled or not violated . Mandate enacted constitution _ in Article 33 paragraph 3 and the Law Main points Agrarian No. 5 Year 1960 to be instrument law for the State ( Government ) to ensure well-being for all Indonesian people.

Ramadani Dimas Pamungkas; Deandra Myana Rahayu; Syafa Nabila Azzahra; Fadia Amanda Pertiwi; Hany Nurpratiwi

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

The objectives of the National Agrarian Law are in line with the objectives of the 1945 Constitution of the Republic of Indonesia as the legal foundation for the formation of the UUPA, namely "to protect the entire Indonesian nation, promote public welfare, educate the nation's life, and participate in carrying out world order based on freedom, eternal peace." and social justice”. Before there were clear rules governing land issues, many land conflicts occurred. One type of conflict that often occurs is between the state and the community regarding Nation Land Tenure Rights representing the public interest, and then private property ownership, which then results in social inequality that arises in society. social. In the compensation paradigm itself, it tends to mean that the holder of land rights has experienced a loss prior to the release of his land for public use. Presidential Decree No. 55 of 1993, Presidential Decree No. 36 of 2005 and Presidential Decree No. 65 of 2006 contain many weaknesses and are repressive in nature which harm land rights owners. Various cases of community welfare land acquisition development show various problems that arise in the implementation process. With the promulgation of Law Number 2 of 2012, the government is trying to correct deficiencies in the previous laws and regulations regarding land acquisition for public purposes. Compensation for Land Acquisition Since the promulgation of Law Number 2 of 2012, the government has assessed the value of compensation for each plot of land, including land, space above ground and basement, buildings, plants and land, for public purposes; and/or other things that can be assessed as Loss. The amount of compensation determined by the appraiser based on the results of the assessment becomes the basis for negotiating and determining losses.

Yulies Tiena Masriani; Suryoutomo, Markus; Saryana

Jurnal Suara Pengabdian 45 2023 LPPM Universitas 17 Agustus 1945 Semarang

Land is fixed, does not change, so that land has a promising investment value for most people, this is due to the tendency for the price or selling value of land to continue to increase. The need for housing for the community has increased the sale and purchase of land, the process of legality in land certification has become crucial and needs to be understood carefully. Actualization of community service through outreach regarding land law in Ngadirgo Village, Mijen District, Semarang City has the aim of increasing knowledge of understanding and knowing the importance of land registration and increasing knowledge of understanding and knowing the benefits and functions of land registration. The socialization uses power point presentation media by dividing the method into 4 main components, namely: the lecture method, the interactive discussion method, the consultation method, and the evaluation method. With the socialization related to land law, the people of Ngadirgo Village, Mijen Sub-District gained adequate insight and understanding so that later they can take care of land certification independently so as not to cause problems in the future. The land certificate bleaching program is also one of the main topics related to the socialization of land law as an effort to provide legal certainty and legal protection of community land rights based on the principles of simple, fast, smooth, safe, fair, equitable, and open and accountable so as to increase the welfare and prosperity of the community. and the country's economy as well as reducing and preventing land disputes and conflicts.