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74,541 articles from 728 journals · 2,111 citations tracked

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Umair Umair; Dudung Hidayat; Raden Handiriono

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The development of stand-up comedy as part of the creative industry raises legal issues regarding the protection of materials that are often duplicated and distributed without authorization. This study examines the legal qualification of stand-up comedy material as a copyrighted work and the form and scope of copyright protection provided under Indonesian law. This research aims to analyze the legal status of stand-up comedy material and the protection granted to it. The method used is normative juridical research with statutory and comparative law approaches. The results show that stand-up comedy material fulfills the requirements of a protected work as it contains originality and has been expressed in a tangible form. It is classified as a literary work in the form of oral expression as well as a performing art under Law Number 28 of 2014 on Copyright. The protection covers both moral rights and economic rights; however, its implementation remains weak, especially in the digital era where violations such as re-uploading and unauthorized recording are prevalent. In conclusion, stand-up comedy material has a strong legal basis for protection, but further efforts are needed in law enforcement and public awareness to ensure effective protection.

Kumar, Amit

SocioHumania: Journal of Social Humanities Studies 2026 Yayasan Mabadi Iqtishad Al Islami

This study examines the relationship between Indigenous Knowledge Systems (IKS) and legal autonomy within the Indian legal and constitutional framework. It explores how ancient Indian governance recognized legal pluralism through customary laws, village autonomy, tribal jurisdictions, and decentralized judicial systems. The study further analyzes the ecological and philosophical foundations of Indigenous Knowledge Systems, emphasizing the indigenous worldview that promotes harmony between humans and nature through principles of sustainability and environmental stewardship. Additionally, the research evaluates the legal challenges faced by indigenous communities under modern intellectual property regimes, particularly concerning communal ownership, oral traditions, and biopiracy. Constitutional protections such as the Fifth Schedule, Sixth Schedule, and the Forest Rights Act (2006), alongside landmark judicial decisions, demonstrate India’s efforts to safeguard indigenous rights and traditional knowledge. The study also highlights international legal mechanisms, including the Convention on Biological Diversity (CBD), the Nagoya Protocol, and WIPO initiatives, while emphasizing the need for stronger legal frameworks and international cooperation to ensure indigenous sovereignty and long-term protection of Indigenous

Yudika Dwi Erwanda; Darmawan Darmawan; Azhari Azhari

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

This study examines the regulation of copyright royalties as joint property in Indonesia, the United States, and Europe, aiming to provide recommendations for better legal implementation. The research employs a normative juridical method with a comparative legal approach, utilizing library research and qualitative analysis of primary and secondary legal materials. The findings indicate that Indonesia, the United States, and Europe share common ground in recognizing royalties derived from copyright as joint property when such economic benefits are obtained during marriage. However, significant differences exist in their approaches. European countries, particularly Spain and the Republic of Moldova, clearly distinguish between exclusive rights and economic rights, where copyright remains the creator's personal property while royalties are classified as joint property. The United States demonstrates considerable flexibility through state-level regulations, adopting either community property systems or equitable distribution systems. Indonesia, through Decision No. 1622/PDT.G/2023/PA.JB, has begun recognizing royalties as joint property. Nevertheless, Indonesia still requires clearer and more comprehensive regulations to ensure legal certainty regarding the status of royalties as joint property and their distribution following divorce. This study contributes to developing legal frameworks that balance protecting creators' personal rights with the principle of fairness in family law.

Evy Nurmiati; Muhammad Faiz Aqeel

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

This study aims to examine the role of information technology (IT) professional ethics as a preventive instrument in facing the escalation of cyber crime in Indonesia. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, 17 selected scientific literature from the 2020-2026 period were analyzed comprehensively. The results of the study indicate that dominant operating modes such as ransomware on national infrastructure and mass data breaches in the banking and health sectors are rooted in the neglect of integrity and accountability principles. The discussion in this study confirms that the application of professional ethics based on the PAPA (Privacy, Accuracy, Property, Accessibility) framework is able to suppress the risk of internal threats and strengthen digital defense. The conclusion of the study shows that the synergy between the 2024 ITE Law regulations and the internalization of the professional code of ethics is the main key to data sovereignty in the digital era. The practical implications of this research recommend strengthening the ethics curriculum in IT higher education and ethical compliance audits in the public sector.

Nurfadillah Nurfadillah; Reza Maulana; Syahbudin Syahbudin

Switch : Jurnal Sains dan Teknologi Informasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The search and booking of boarding houses (kost) remain a significant challenge for newcomers in campus areas, particularly in Kelurahan Samata, home to UIN Alauddin Makassar, which admits approximately 15,000 new students annually. Many of these students come from outside the region and require temporary accommodation near the campus. This issue is primarily caused by limited access to information and the lack of an optimal system to support the search and booking process. Therefore, it is necessary to evaluate the level of user acceptance of the developed system. This study aims to analyze user acceptance of a boarding house search and booking information system in the case of Kelurahan Samata using the User Acceptance Testing (UAT) method. UAT is a testing approach used to determine whether a system meets user requirements, is accepted according to expected standards, and to identify the need for further improvements to ensure its feasibility for use. The UAT was conducted by end users, namely boarding house seekers and property owners/managers, by responding to 10 evaluation indicators: (1) ease of search, (2) time efficiency, (3) booking process, (4) geospatial search features, (5) completeness of information, (6) availability of suitable boarding houses, (7) accuracy of information, (8) ease of payment process, (9) check-in scheduling, and (10) navigation features for directions. The results of the User Acceptance Testing (UAT) indicate that the system achieved an average score of 87.77, suggesting that the system is highly acceptable and significantly facilitates users. These findings demonstrate that the system is well received by users, confirming that it functions effectively and is capable of accommodating all required functionalities.

Badrus Agusandara; Tresno Eka Jaya; Hera Khairunnisa

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

This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.

Maulana Al Nouri; Tia Risky Yasmin Saketang; Repi Meilani Putri; Paskal Arienda Epidonta Ginting; Adidtya Perdana

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The distribution of social assistance in Indonesia faces challenges such as inaccurate recipient data, overlapping programs, and limitations of traditional data management systems that lead to inaccurate targeting of aid. This study proposes a social assistance distribution optimization system using the Greedy algorithm that assesses recipient priorities based on economic conditions, number of family members, location, and urgency of needs with certain weights to produce objective rankings. This system is implemented in a JavaScript-based web application without external frameworks, making it lightweight and easily accessible. Simulations with 20 prospective recipients and a quota of 10 slots and validation with a dataset of 10,000 entries show that the Greedy algorithm produces identical results to Dynamic Programming but is much faster (669 times faster). In terms of complexity, this algorithm has O(n log n) time and O(n) space, and meets the requirements of the Greedy Choice Property and Optimal Substructure, making it a practical and efficient solution for managing large-scale social assistance distribution in Indonesia.

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.

Gina Sonia Kafiar; Ni Komang Irma Adi Sukmaningsih

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

Copyright is a key pillar of the Intellectual Property Rights system, providing legal protection for creative works in the arts sector, particularly musical works. Within the copyright framework, the most crucial aspect is economic rights, namely the exclusive right of creators to derive financial benefit from any use of their works. However, the reality on the ground demonstrates the rampant use of songs for commercial purposes without proper authorization, which directly harms creators. This article analyzes economic rights violations in the context of commercial use, using the case study of the song "Akad" by Payung Teduh as a case study. This research uses normative legal methods through a statutory and legal conceptual approach. The research findings indicate that the exploitation of songs for material gain without the explicit consent of the rights holder constitutes a clear violation of Law Number 28 of 2014 concerning Copyright. Such violations carry serious legal consequences, including civil liability in the form of compensation payments and criminal sanctions. Therefore, synergy between firm law enforcement and increased collective public awareness is necessary. These efforts are vital to guaranteeing the protection of creators' economic rights while creating a healthy, fair, and sustainable creative industry ecosystem in Indonesia for all arts stakeholders.

Pratama Suhendro; Roza Fitriawati

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of Return on Asset (ROA), Current Ratio (CR), Net Profit Margin (NPM), and Total Asset Turnover (TATO) on company value as measured by Price Book Value (PBV) in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. This research adopts a quantitative method with a causal associative approach. The data was obtained from the financial reports of eight companies that met the purposive sampling criteria. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results show that, partially, ROA and CR have a significant negative effect on PBV, while NPM does not have a significant effect on PBV, and TATO has a significant negative effect on PBV. Simultaneously, all four independent variables significantly affect PBV, with an R² value of 12.3%, indicating that most of the PBV variations are explained by other factors outside the research model. These findings provide insights for investors and company management regarding the importance of asset management and operational efficiency in enhancing firm market value.

Syahirotul Ambar Maulidiyah; Eni Wuryani

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

This research investigates how profitability, leverage, activity levels, and company scale impact financial distress in property and real estate firms traded on the Indonesia Stock Exchange. The selection of this sector stems from its high exposure to economic ups and downs, leaving its businesses particularly prone to financial troubles. Independent factors in the analysis include profitability, leverage, activity, and firm size, with financial distress serving as the outcome variable. Samples were drawn via purposive sampling from property and real estate entities listed on the Indonesia Stock Exchange over the 2022–2024 timeframe. Adopting a quantitative design, the study applies multiple linear regression as its core analytical tool. STATA version 17 handled the data analysis. Results show that, taken together, the independent variables exert a significant impact on financial distress. Ultimately, firms should optimize their financial metrics and pursue business growth to mitigate financial distress risks.

Yessica Amelia; Rizal, Muhammad

This qualitative literature review examines how tax planning incentives shape international royalty flows by synthesizing insights from network analysis, gravity models, and the literature on multinational profit shifting. The review highlights that royalty payments are not solely driven by economic fundamentals such as market size, innovation intensity, or bilateral trade costs, but are systematically influenced by corporate income tax differentials, withholding taxes, and the structure of international tax treaty networks. Network-based approaches reveal the central role of conduit jurisdictions and treaty shopping routes in facilitating the redirection of royalty flows, while gravity models provide counterfactual benchmarks to identify deviations attributable to tax-motivated behavior. The synthesis further shows that profit shifting via intellectual property relocation, although smaller in scale than other channels, generates non-trivial revenue losses and remains structurally embedded in the international tax system. Overall, the study underscores the value of integrating network and gravity frameworks to better understand royalty-based tax planning and its policy implications

Annisa Yuriskia Fadilla; R. Indriyanto

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

This study is motivated by the limited public understanding of the symbolic meaning of properties used in the Grombyang Dance of Pemalang, where most audiences merely enjoy the performance without recognizing the cultural values embedded within it. This research aims to examine and explain the symbolic meanings of the properties used in the Grombyang Dance of Pemalang as performed at Sanggar Seni Kaloka Pemalang. The method employed is a descriptive qualitative approach using semiotic analysis based on Charles Sanders Peirce, with data collection techniques including observation, interviews, and documentation. The results of the study indicate that the performance structure of the Grombyang Dance of Pemalang consists of three main parts: the opening, the core, and the closing, supported by various elements such as theme, movement, performers, makeup, costume, musical accompaniment, stage setting, and properties. The semiotic analysis reveals that the symbolic meaning of the properties can be understood through the relationship between representamen, object, and interpretant. The main property, the irus (ladle), functions as a symbol that not only represents the act of scooping Grombyang soup but also carries a belief-related meaning as a bringer of fortune in trading activities. In conclusion, the properties in the Grombyang Dance of Pemalang serve not only as aesthetic elements but also as a medium of symbolic communication that reflects cultural, social, and belief values within the community. Therefore, they are important to be preserved and more deeply understood by the public.

Kearen Elvira Naftali; Gunardi Lie

Mahkamah : Jurnal Riset Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This practice is essentially based on clauses in employment contracts intended to prevent employees from resigning before the contract term expires. However, from a legal perspective, this practice raises challenges regarding the validity of employment contracts and the legal protections afforded to employees. The objective of this study is to evaluate the validity of the diploma retention practice through the lens of labor law and civil law, as well as to explore the types of legal protections that may be available to employees. The research methodology employed is a normative legal approach, utilizing a legal and conceptual framework, and supported by a literature review of primary and secondary legal sources. This analysis emphasizes the principles of contract law, labor protection principles, and relevant human rights standards. The research findings indicate that the practice of withholding diplomas lacks a clear legal basis under Indonesian law and potentially violates the criteria for the validity of contracts, particularly regarding the abuse of circumstances (misbruik van omstandigheden). Furthermore, this practice can be categorized as an illegal act because it infringes upon workers’ property rights and their freedom to seek employment. Legal protection for workers can be facilitated through preventive strategies, such as strengthening labor regulations and oversight, as well as through enforcement actions, including civil litigation and the resolution of industrial disputes.

Nanakarani Priatma

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The trademark dispute between PT GoTo Gojek Tokopedia Tbk and PT Terbit Financial Technology has become a significant issue in the field of intellectual property law in Indonesia. This conflict arose because PT GoTo used the trademark name “GOTO,” which had already been officially registered earlier by PT Terbit. This study aims to examine the legal protection granted to registered trademark owners under Law Number 20 of 2016 concerning Trademarks and Geographical Indications, as well as to analyze the application of the first to file principle in resolving the dispute. This research employs a normative juridical approach by reviewing relevant legislation and conducting a case analysis based on the Decision of the Central Jakarta Commercial Court Number 71/Pdt.Sus-HKI/Merek/2022/PN Niaga Jkt.Pst. The findings indicate that Indonesia prioritizes the first to file system in determining trademark ownership, meaning that exclusive rights are granted to the party who registers the trademark first. The court decision in favor of PT Terbit confirms that formal registration serves as the primary legal basis for trademark protection. Therefore, this study highlights the importance of conducting trademark verification prior to public use and emphasizes the need to strengthen legal awareness among business actors to prevent similar disputes in the future.

Rizki Dwi Farotul Khasanah; Nasharuddin Mas; Alfiana Alfiana

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

This study analyzes the effect of capital structure and firm growth on firm value with dividend policy as a mediating variable in property and real estate companies listed on the Indonesia Stock Exchange for the period 2019-2024. The volatility of the property sector influenced by global and domestic economic conditions encourages the importance of understanding firm value formation mechanisms. The research method uses a quantitative approach with purposive sampling technique resulting in 66 observations from 11 companies during the research period. Data analysis uses Partial Least Squares-Structural Equation Modeling through SmartPLS application to test relationships between variables. The results show that capital structure and firm growth have no direct significant effect on firm value, but have a significant negative effect on dividend policy. Dividend policy has a significant positive effect on firm value and is able to fully mediate the effect of capital structure and firm growth on firm value with Variance Accounted For values of 151.6% and 90.4% respectively. These findings confirm the importance of dividend policy as a credible signaling mechanism regarding the company's ability to generate sustainable cash flows in creating value for shareholders amid the volatility of Indonesia's property sector.  

Muhammad Citra Ramadhan; Fitri Yanni Dewi Siregar

JURNAL PENGABDIAN MASYARAKAT AKADEMISI (JPMA), 2026 CV. ALIM'SPUBLISHING

Intellectual property (IP) protection in higher education institutions has largely been viewed as an administrative requirement focused on documentation and registration volume. This creates a paradox, as increasing research outputs are not matched by adequate legal protection, innovation downstreaming, and societal utilization of research results. Therefore, a reorientation is needed to position IP protection as a strategic instrument for building a fair innovation ecosystem. This community engagement program was conducted in LLDIKTI Region I institutions through presentations, discussions, and strengthening IP center capacity. Activities focused on mapping IP systems, identifying management challenges, and reinforcing a paradigm oriented toward innovation downstreaming and public benefit. Results show improved participant understanding of shifting IP protection from an administrative to a strategic approach. IP is increasingly recognized as a tool for innovation, technology transfer, and institutional competitiveness. This reorientation emphasizes inventor rights protection, fair benefit distribution, and broader public access to innovation within a sustainable and equitable ecosystem.

Aulia Jihan Kamila; Hasna Nisrina Huwaida Isfaizah; Nadia Afianti Nugraha; Muqsidana Sayidina Gara Putra; Aurelia Devi Ramadhani

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Effervescent granules are a pharmaceutical dosage form that offer advantages in terms of ease of use, improved palatability, and rapid solubility in water. This study aimed to formulate and evaluate the physical properties of vitamin C Effervescent granules using the dry granulation method. The main materials used included ascorbic acid as the active substance, citric acid and tartaric acid as acid sources, and sodium bicarbonate as the base source. Evaluation was carried out on organoleptic properties, flow properties, pH, angle of repose, moisture content, density, compressibility index, and dispersion time. The results showed that the granules met the requirements for organoleptic properties, pH (4–5), angle of repose (38.41°), compressibility index (12.3%), and dissolution time (49.62 seconds). However, the flow property (29.11 seconds) and moisture content (6.47%) did not meet the established standards. These findings indicate that the formulated granules met most of the evaluation parameters but still require optimization, particularly in the drying process and flow properties, to obtain a more stable and high-quality dosage form.

Muliaty Pentagoni Ipur

Jurnal Ilmu Hukum Sosial dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

The Indonesian government in supporting Intellectual Property actors has issued Government Regulation Number 24 of 2022 concerning the Implementation of Law Number 24 of 2019 concerning the Creative Economy As a maximum effort in implementing Government Regulation No. 24 of 2022 concerning the creative economy in helping to strengthen national and international economic development, but the regulation only regulates generally regarding Intellectual property, furthermore it is deemed necessary to have more specific regulations specifically regarding asset quality ratings as collateral which is expected to be not only for financing institutions but can help Intellectual Property assessment institutions, considering that Intellectual Property is an intangible object that makes banks as creditors hesitate to accept Intellectual Property as collateral in financing. The basic reason Intellectual Property Rights can be used as fiduciary collateral because it is included in the law of immaterial objects where one of the characteristics of objects that can be used as debt collateral is objects that have economic value, copyright is also attached to exclusive rights, namely the attachment of these rights to the creator or holder of the copyright he created.