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Hana Bella Sartika; Muhammad Arvin Aldrich Romero; Fitrisia Gita; Budi Setiawan

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Business legality is an urgent need for MSMEs, particularly in the food sector, which faces strict regulations and high risks to food safety. However, many MSMEs still lack a Business Identification Number (NIB) or Intellectual Property Rights (IPR) protection due to low digital literacy and a lack of understanding of licensing procedures. This situation emphasizes the urgency of mentoring so that MSMEs can operate legally and be legally protected. This Community Service Program (PKM) aims to assist the Golden Kriuq MSME in obtaining an NIB and increase business owners' understanding of the importance of IPR, branding, and digital marketing. The implementation method uses a qualitative approach through observation, interviews, education, documentation, and direct mentoring. Activities carried out include NIB registration through the OSS Indonesia application, logo, banner, and menu design, business Instagram account creation, location determination on Google Maps, and education on the stages of brand registration through the DJKI system. The results show that Golden Kriuq successfully obtained an NIB, has a more consistent visual identity, and has a more professional digital presence. The program's impact is evident in increased awareness of legality, digital administration readiness, and businesses' ability to compete more professionally and sustainably.

Gabriela Hendratno; Marchellino Fergie Sanjaya; Velicya Tarisha Cheung; Willie Natanael; Budi Setiawan

Jurnal Pariwisata Indonesia 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Sriwijaya 8 Kost is an accommodation business located in Curug Sangereng, Gading Serpong. This business was developed to meet the housing needs of students and workers in the area. This study aims to analyze the feasibility of Sriwijaya 8 Kost based on nine aspects, namely legal aspects, human resource management aspects, market and marketing aspects, technical aspects, consumer behavior aspects, financial aspects, PEST aspects, environmental & industrial aspects, and risk aspects. This study uses a qualitative approach with a case study method through observation, interviews, and document analysis. The results show that the business has great market potential, supported by its strategic location and appropriate consumer segmentation. Technical planning related to facilities, layout, and operations has been well designed to ensure the comfort and safety of residents. Financial analysis shows that the business is feasible with a BEP of 3 rooms per month, a payback period of 7.7 years, an IRR of 5.023%, and an ROI of 129.5%. External factors such as government policies and high demand for housing further strengthen the feasibility of the business. Overall, Sriwijaya 8 Kost is deemed viable for operation and development, with a need for continuous improvement in legality, financial record-keeping, service quality, and risk mitigation.

Roli Pebrianto; Noviana Noviana; Muhammad Panji Prabu Dharma; Syarif Dahlan

Referendum : Jurnal Hukum Perdata dan Pidana 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study seeks to examine how the element of state financial loss is applied in corruption cases that originate from private-law relationships, specifically in the context of Micro People’s Business Credit (KUR) financing using the Yarnen Porang scheme, as reflected in Decision Number 41/Pid.Sus.TPK/PN.MTR. The central issue addressed is the manner in which the panel of judges construed and affirmed the existence of a state financial loss that, in substance, arose from a civil act, namely the performance of a financing cooperation agreement between a banking institution and an offtaker. By employing a normative juridical approach and conducting an in-depth analysis of the judicial decision, this research concludes that the alleged state financial loss in the a quo case remains merely prospective in nature and does not satisfy the requirement of an actual and definite loss as mandated by positive law. Furthermore, evidence demonstrating that the financing funds were enjoyed by a third party rather than by the accused indicates a misapplication in attributing criminal liability. Consequently, the criminal prosecution of conduct that is essentially civil in character reflects an expansive interpretation of the state loss element, which is inconsistent with the principle of legality and the doctrine of prudence in the enforcement of corruption laws.

Salmi Yuniar Bahri; Yuniar Affandy; Masbullah Masbullah; Nova Hari Shanty

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Business legality is a very important component in the development of micro, small, and medium enterprises (MSMEs). Business legality provides MSME players with legal protection, easier access to financing, and greater opportunities for growth. The Business Identification Number (NIB) is the official identity of business actors used to obtain business licenses and commercial or operational permits through an integrated electronic licensing system, namely Online Single Submission (OSS). The objective of this community service program is to increase the understanding and awareness of MSME actors in Kelayu Selatan Village, Selong District, East Lombok Regency, regarding business legality, particularly the creation of an NIB. To support more efficient assistance tailored to the needs of each business operator, this activity was conducted door-to-door and included several stages, such as observation and data collection on MSMEs, dissemination of information on the importance of business legality, assistance in creating OSS accounts, and assistance in the application process until the issuance of the NIB. The results of the activity showed an increase in awareness and knowledge about the importance of business legality. It is hoped that this program will encourage MSMEs to transform into formal businesses that are competitive and sustainable.

Audrianna Richella; Michelle Jesslyn; Christian Indra Darmawan

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the differences between Micro, Small, and Medium Enterprises (MSMEs) and large corporations in utilizing e-commerce platforms for digital promotion, particularly through collaborations with influencers. The rapid development of digital technology has reshaped business competition and created unequal access to market opportunities, where corporations benefit from strong financial capacity, formal contractual structures, and comprehensive legal compliance, while MSMEs often struggle with limited resources, inconsistent product legality, and informal promotional arrangements. This research aims to analyze comparative practices in digital promotion between the two business scales and evaluate how regulatory frameworks support digital fairness for MSMEs within Indonesia’s e-commerce ecosystem. Using a qualitative method that combines literature review and in-depth interviews with three influencers, the study reveals significant distinctions in collaboration patterns, compensation systems, marketing flexibility, and legal assurance. The findings indicate that MSMEs exhibit higher adaptability and openness toward emerging creators, whereas corporations demonstrate stronger professionalism but lower responsiveness due to bureaucratic structures. The research further highlights persistent digital inequality shaped by differences in legal awareness, operational capacity, and marketing strategy. These findings imply the importance of enhancing MSME digital literacy, strengthening contractual governance, and improving regulatory responsiveness to ensure equitable participation in the digital market. Strengthening cooperative efforts between government, digital platforms, and influencer communities is essential for building a fairer and more inclusive e-commerce environment.

Muhammadong Muhammadong

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The authority of fatwa in Islamic law is essential in directing the legal and moral behavior of Muslims. This study investigates the intricate dynamics of fatwa authority, emphasizing the equilibrium between its legality and its application in modern Islamic communities. The research investigates the historical underpinnings of fatwa issuance, examining the methodologies and standards used by religious scholars and organizations in the promulgation of fatwas. It also looks at the problems that come up when trying to put fatwas into practice in today's world, such as the role of governmental institutions, the many ways that Islamic scholars interpret them, and the changing demands of society. This study seeks to comprehend the legitimization and application of fatwas within various Muslim communities by a critical examination of legal and socio-political issues, while also evaluating the efficacy of fatwas in influencing contemporary Islamic legal practices. This research closes by offering ideas to augment the relevance and efficacy of fatwas within modern Islamic legal frameworks.

Nafisah Nurulrahmatiah; Ita Purnama; Nur Khusnul Hamidah; Putri Nabilah; Juhal Hidayat

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to provide outreach to the Merah Putih Cooperative and prepare simple financial reports in Karijawa Village, Dompu Regency. This program stems from several key issues, such as limited access to capital, low cooperative literacy, and the lack of institutional economic governance at the village level as an effort to strengthen the local economy sustainably. Through a participatory, collaborative, and educational approach by the STIE Bima Impact Community Service Team in Karijawa Village, Dompu Regency, social identification and outreach were carried out in accordance with Law No. 25 of 1992. The outreach was carried out through face-to-face meetings and group discussions regarding the urgency of the Merah Putih Cooperative. This community service activity demonstrated an increase in community understanding of cooperatives as an instrument of sustainable local economic independence, as well as encouraging academic-community collaboration in the development of cooperatives and economic nationalism. This cooperative is expected to have a significant contribution in improving the sustainable economic welfare of the community.

Muhamad Aziz Zulkifli; Siti Napisah; Bagas Olanda; Andini Fahyuni

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

his community service activity was carried out in Sukajaya Village, Pulau Besar District, Bangka Selatan Regency on August 15, 2025, aiming to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) to level up through strengthening business legality and marketing strategies. The main problems faced by local MSMEs are the lack of understanding regarding the importance of Business Identification Numbers (NIB), limited awareness of trademark protection, and insufficient knowledge of modern marketing strategies. The activity was implemented using a participatory approach through counseling, group discussions, and hands-on practices, including NIB registration, introduction to trademark protection procedures, and digital marketing training. The results show an increased understanding and awareness among MSME actors regarding the importance of business legality for accessing financing and cooperation, better legal awareness of trademark protection as a product identity, and basic skills in utilizing social media and digital platforms as marketing tools. These outcomes demonstrate that the activity significantly contributes to strengthening MSME capacity in Sukajaya Village to become more competitive and contribute to local economic development.

Niken Retno Wulandari

Majelis : Jurnal Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study discusses the basis of Indonesian society’s obligation to comply with the Marriage Law (UUP) as a manifestation of obedience to both state law and religious teachings. The study arises from the reality that, despite the UUP and the Compilation of Islamic Law (KHI) serving as the legal foundation for marriage in Indonesia, many still violate its provisions, such as through unregistered (siri) marriages. Using a normative juridical approach and qualitative descriptive analysis, this research examines the juridical, philosophical, and sociological foundations of legal obedience to the UUP and its implications for family and social life. The findings show that juridically, obedience to the UUP is grounded in the principle of legality and state sovereignty; philosophically, it reflects the values of Divinity and Humanity embodied in Pancasila; and sociologically, it functions as social engineering to protect women and children while ensuring social order. Compliance with the UUP therefore holds not only legal but also moral and spiritual significance, serving as a means to achieve harmonious families, social order, and a just nation.

Zhilal Afkari; Ahmad Muhammad Mustain Nasoha; Muhammad Nur Alvian Awwalus Sholeh; Izzuddin Ahmad Anugrah; Fadhil Muhammad Nadzif

Jurnal Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Islamic boarding schools and madrassas play an important role in the formation of religious character and education in Indonesia. The transformation of the regulations of these two institutions is crucial to adjust educational practices to the principles of the state of law of Pancasila. This study aims to analyze the dynamics of the regulation of Islamic boarding schools and madrasah diniyyah and its impact on the internalization of Pancasila values. The method used is qualitative descriptive through the study of documents, including laws and regulations and related literature. The results of the study show that there are significant changes, such as formal recognition of institutional status, curriculum standards, and accreditation mechanisms, which strengthen operational legality and the application of Pancasila values. In addition, the latest regulations also encourage the improvement of the quality of governance, transparency of institutional management, and strengthening the role of the community in the education process. The implementation of these regulations also provides space for learning innovation, integration of religious moderation, and adaptation to social development. In conclusion, the harmonization of these regulations allows for religious education that is relevant to the national context while maintaining religious identity. This research provides the basis for the development of a balanced Islamic education policy between state authorities, the needs of students, and the autonomy of educational institutions in the face of modern challenges and increasingly complex social changes.

Yacob Ferdinan Martono; Rikardo Dinata; Yana Lestari; Nani Triwahyuni; Fadlilah Muntaha

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This research is motivated by the importance of business licensing in the trade of goods and services sector as an instrument of legality, supervision, and legal protection; however, its implementation still faces gaps between normative regulations and practices in the field. The purpose of this study is to analyze the level of business actors’ compliance with licensing obligations, identify obstacles in the implementation of risk-based licensing policies, and evaluate their impact on compliance. The method used is library research with a normative juridical approach, through an examination of primary legal materials in the form of laws and related regulations, as well as secondary and tertiary legal materials from scientific literature. The results show that the effectiveness of risk-based licensing policies has not been optimally achieved due to low legal literacy, limited digital understanding, and the perception that licenses are merely a formality, causing many business actors to neglect administrative obligations. This condition illustrates the existence of a gap between regulatory objectives and implementation practices. These findings emphasize the need for procedural simplification, intensified socialization, and strengthened technical assistance so that licensing policies become more responsive to the needs of business actors, while simultaneously encouraging compliance and enhancing national economic competitiveness.

Zulrijal Bushido Gani; Najamuddin Gani

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The formation of regional regulations (Perda) is a constitutional derivative of the implementation of regional autonomy within the framework of the Indonesian legal system. Substantively, Perda function as regulatory instruments aimed at accommodating the specific interests of local communities, in line with fundamental values, contextual needs, and the hierarchy of applicable laws and regulations. However, the high frequency of annulment or cancellation of Perda indicates dissonance or non-compliance with the principles of sound legislative formation. This phenomenon raises the urgency to review the extent to which philosophical, sociological, and legal foundations have been internalized and comprehensively implemented in the regional legislative process. Therefore, this study focuses on analyzing the relevance of these three fundamental foundations to the quality and legitimacy of regional legal products. This study adopts a normative-juridical legal research method, involving descriptive analysis of the corpus of laws and regulations, legal doctrine, and the empirical practice of Perda formation. The results highlight that: the philosophical foundation provides a normative orientation in the form of ethical-teleological values ​​and goals; the sociological foundation reflects the actual needs and social realities of the communities subject to regulation; Meanwhile, the legal basis guarantees formal legality and vertical and horizontal consistency with the national legal system. Key findings indicate that these three foundations are inherently relevant and complementary in determining the quality of regional regulations. Synergy and harmonious integration between them are essential prerequisites for producing regional legal products that have legal validity, are capable of upholding substantive justice, and are responsive to the dynamics of public needs.  

Listyaningrum, Heni Dwi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

The rapid growth of social media has yielded vast digital traces with high potential for improving corporate forensic auditing. Their utilization, however, lags behind through technological reliability, privacy, and adherence to the law. The aim of this study is to explore effective utilization of social media digital traces in forensic auditing and develop a functional framework that lags neither behind through technological efficiency nor adherence to the law and ethics. A mixed-method design was utilized, combining quantitative machine learning analysis with qualitative document analysis and semi-structured interview insight. Quantitative data drawn from social media digital traces were processed using Random Forest algorithm with SMOTE for class balancing, while qualitative data were processed using thematic analysis. The results indicated high model performance with 91.3% accuracy and AUC-ROC of 0.94, together with three emergent themes: digital integration, ethics and privacy, and regulation and legality. The results demonstrate that digital footprints may serve as an effective early and reliable indicator for fraud detection, provided they are accompanied by clear regulatory and ethical frameworks. Its principal contribution lies in the development of an operational model that combines machine learning with legal and ethical perspectives, a new strategy which matures methodological refinement and practical application in today's forensic auditing.

Serlina AtaillaWidya Fatimah; Rosyid Nur Huda; Nafisatul Laila

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This research seeks to examine how changes in citizenship influence the legal validity of marriage, emphasizing both juridical aspects and practical implications. In an era of globalization and increased international mobility, the phenomenon of changing or losing citizenship has become more frequent. The legal consequences of such changes for marital validity represent a crucial area that demands comprehensive analysis, particularly in relation to national and international marriage laws. The study combines an international literature review with empirical data and legal analysis derived from the works of Mr. Mustain, a lecturer at UIN Raden Mas Said Surakarta. Findings reveal that a shift in citizenship can alter the legal standing of a marriage, generate legal ambiguities, and influence family rights such as child custody and inheritance. To address these issues, regulatory harmonization, the proactive engagement of religious authorities, and legal reform at the national level are essential to ensure adequate legal protection for couples undergoing citizenship transitions. Employing a library research method with a qualitative-normative approach, this study analyzes statutory provisions, judicial rulings, and relevant scholarly sources. The findings underscore that citizenship alteration may impact the legality of marriage, particularly when legal systems differ between the country of origin and the newly acquired nationality. In summary, citizenship changes can lead to legal uncertainty regarding marital validity, underscoring the need for legal harmonization and clear protective frameworks for affected couples. This research thus contributes significantly to the discourse on marriage law and citizenship policy development.

Zulfikar Bagus Pambuko

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The proliferation of Online Gambling (Judol) and Illegal Online Loans (Pinjol) poses a serious threat to the financial stability and morality of society, particularly among the youth. The high number of detected illegal entities necessitates fundamental educational intervention. The objective of this community service project is to equip students with an in-depth understanding of the dangers posed by these two illegal practices and to enhance their Sharia Financial Literacy as an ethical defense mechanism based on Islamic law. The methodology employed was an interactive and educational training session held at SMP Syubbanul Wathon Tegalrejo on November 15, 2024. The service material included a description of Judol and Pinjol, an analysis of addiction factors, and solutions guided by Sharia principles. The results demonstrate that understanding Sharia principles effectively provides an ethical framework for financial decision-making. Participants were equipped with practical skills to verify the legality of online loans with the Financial Services Authority (OJK), manage financial stress, and shift negative behavior towards positive activities.

Zulfikar Bagus Pambuko

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The proliferation of Online Gambling (Judol) and Illegal Online Loans (Pinjol) poses a serious threat to the financial stability and morality of society, particularly among the youth. The high number of detected illegal entities necessitates fundamental educational intervention. The objective of this community service project is to equip students with an in-depth understanding of the dangers posed by these two illegal practices and to enhance their Sharia Financial Literacy as an ethical defense mechanism based on Islamic law. The methodology employed was an interactive and educational training session held at SMP Syubbanul Wathon Tegalrejo on November 15, 2024. The service material included a description of Judol and Pinjol, an analysis of addiction factors, and solutions guided by Sharia principles. The results demonstrate that understanding Sharia principles effectively provides an ethical framework for financial decision-making. Participants were equipped with practical skills to verify the legality of online loans with the Financial Services Authority (OJK), manage financial stress, and shift negative behavior towards positive activities.

Anis Rindiani; Nana Adriana; Karin Mauren; Ali Nanda; Zalfaa Arisa +7 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service program aims to improve the capacity and sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Paku Village, Payung District, South Bangka, through an integrated intervention approach. The program's primary focus is education on legal protection, digital financial literacy, and product marketing, which can strengthen the competitiveness of rural MSMEs. Rural MSMEs often face various challenges, such as difficulties in complying with legal regulations, limited access to financing, and limited market reach, which hinder their growth. Therefore, this program adopts a participatory approach involving workshops, training, and direct mentoring to provide MSMEs with the knowledge and skills necessary to overcome these challenges. Expected outcomes of this program include increased understanding of business legality, adoption of digital financial transactions, and the implementation of effective digital marketing strategies. Through the integration of these three aspects, this program aims to increase MSME income, expand their competitiveness, and create new jobs at the local level. With long-term impacts that include village economic development and community empowerment, this program is expected to become a sustainable model for MSMEs in other villages in the area.

Anis Rindiani; Nana Adriana; Karin Mauren; Ali Nanda; Zalfaa Arisa +7 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service program aims to improve the capacity and sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Paku Village, Payung District, South Bangka, through an integrated intervention approach. The program's primary focus is education on legal protection, digital financial literacy, and product marketing, which can strengthen the competitiveness of rural MSMEs. Rural MSMEs often face various challenges, such as difficulties in complying with legal regulations, limited access to financing, and limited market reach, which hinder their growth. Therefore, this program adopts a participatory approach involving workshops, training, and direct mentoring to provide MSMEs with the knowledge and skills necessary to overcome these challenges. Expected outcomes of this program include increased understanding of business legality, adoption of digital financial transactions, and the implementation of effective digital marketing strategies. Through the integration of these three aspects, this program aims to increase MSME income, expand their competitiveness, and create new jobs at the local level. With long-term impacts that include village economic development and community empowerment, this program is expected to become a sustainable model for MSMEs in other villages in the area.

Mohammad Abdul Hakim Amrulloh

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the legal consequences of land rights transfer in disputed objects using a normative legal research method. Issues related to the transfer of land rights often give rise to legal disputes between interested parties, particularly when the transfer process does not comply with the prevailing agrarian laws and regulations. This research employs both the statutory approach and the conceptual approach to examine relevant legal provisions in depth, such as Law Number 5 of 1960 concerning the Basic Agrarian Principles (UUPA) and Government Regulation Number 24 of 1997 concerning Land Registration. The data were obtained from primary, secondary, and tertiary legal materials and analyzed qualitatively, emphasizing legal interpretation and expert doctrines. The findings reveal that any transfer of land rights carried out without proper legal procedures, both administratively and substantively, may result in legal consequences such as null and void transactions, ownership disputes, and even the annulment of land certificates by the court. Furthermore, it was found that the principles of legal certainty and legal protection for landowners are often neglected due to weak law enforcement and administrative irregularities in land affairs. This study emphasizes the importance of applying the principles of legality and prudence in every land rights transfer process to ensure legal certainty and justice for all parties involved in disputes.

M. Ilham Wira Pratama; Nelly Astuti; Rendi Rendi

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

This activity aims to encourage the economic independence of Micro, Small, and Medium Enterprises (MSMEs) by optimizing local potential in Kepoh Village, Toboali District, South Bangka Regency. The outreach activities were conducted by collecting primary data through observation, interviews, and documentation regarding the condition of MSMEs and the village's superior potential, including the marine and fisheries, plantation, and mining sectors. The data obtained showed that the majority of MSMEs in Kepoh Village are engaged in the food trade and home industries, with varying income levels, ranging from Rp. 150,000 to Rp. 30,000,000 per month. In addition, the village's abundant potential, such as fisheries with an average production of 16.5 tons, plantations with various commodities, and tin mining resources, presents a great opportunity to support the development of local MSMEs. Through this outreach activity, MSMEs are encouraged to increase their business capacity, utilize local potential sustainably, and understand the importance of protecting Intellectual Property Rights (IPR) as a marketing strategy and to increase competitiveness. This counseling is carried out to provide a positive contribution in providing knowledge, motivation, and more innovative business management strategies starting from product marketing strategies both in economic and legal aspects as well as the urgency of business legality, so as to strengthen the economic independence of MSME actors and support the inclusive economic development of Kepoh Village