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Alika Puteri Handaka; Jeanette Emmanuelle Gozali; Qinaya Putri Kusuma

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

This research focuses on the criminal liability of Notary Dewi Farni Dja'far (the Defendant) in the criminal case concerning corruption relating to the granting of a Refinancing Investment Loan (KIR) by PT Bank Negara Indonesia (BNI) to PT Barito Riau Jaya. The legal issue lies with the Defendant in issuing a number of letters of certification or cover notes, stating that the process of obtaining certificates for 502 (five hundred and two) plots of land used as collateral was underway at her office. However, in reality, the land parcels, which were still based on Land Certificates (SKT), were problematic and could not be upgraded to Certificates of Ownership and Certificates of Right to Use, meaning the bank disbursed the loan without valid collateral. The Defendant’s actions are deemed to have assisted the debtor Esron Napitupulu (Director of PT Barito Riau Jaya) in securing the loan, resulting in a financial loss to the state amounting to Rp22,650,000,000.00. The results of this study indicate that, based on Article 16 of Law No. 2 of 2014 amending Law No. 30 of 2004 on the Office of the Notary, a Notary is liable under civil law (compensation), criminal law (offences), and administrative law (code of ethics) if found to have committed a breach in the performance of their duties. The objective of this study is to analyse the liability of notaries regarding covernote in problematic credit agreements. The research method employed is normative in nature, with a descriptive qualitative approach. Data sources were obtained from court decisions, legislation, and other supporting sources.

Yulius Efendi

Jurnal Begawan Hukum (JBH) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

The transfer of land rights is an important legal event that impacts legal certainty and the protection of ownership rights. In this process, notaries play a strategic role by drafting authentic deeds, which serve as the legal foundation for the transfer of land rights. This study aims to analyze the role of notaries in ensuring legal certainty in the transfer of land rights and to identify the responsibilities and challenges faced in practice. The research method used is normative legal research with a legislative and conceptual approach. The findings show that notaries play a crucial role in ensuring the formal and material validity of the land rights transfer agreement through the creation of authentic deeds. However, in practice, there are several challenges, such as discrepancies in land data, bad faith from the parties involved, and weak coordination among related institutions. Therefore, to achieve optimal legal certainty, it is necessary to enhance the professionalism of notaries and strengthen the land administration system. With these measures, it is expected that land rights transfers will proceed more smoothly and provide better legal protection for the public. ty.

Maya Cahyani; Vanya Marchelya

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

This study aims to provide a legal analysis of the position of Intellectual Property Rights (IPR) as an object of fiduciary security agreement, and the role and responsibility of notaries in the process of securing such collateral. The growth of the creative economy has led to the need for legal recognition of the economic value of intellectual property, allowing IPR to be treated as a viable asset for fiduciary guarantees. Under Indonesian positive law, IPR is recognized as intangible property that can be used as fiduciary collateral, particularly as regulated under Law No. 42 of 1999 on Fiduciary Guarantee and further supported by Government Regulation No. 24 of 2022 concerning the Creative Economy. In practice, the implementation of IPR as collateral remains challenging, especially regarding valuation, legal certainty of ownership, and the registration process. This is where the role of notaries becomes essential. A notary not only acts as a public official in drafting the fiduciary agreement deed, but also ensures the legality, validity, and legal protection of the rights and obligations of all involved parties. This research applies normative legal methods, using statutory and literature approaches to analyze current legal issues. The findings indicate that an active role of notaries is crucial to ensure the legality of fiduciary agreements involving IPR and to support broader access to financing based on intellectual assets. The study concludes that regulatory improvements and broader public understanding are necessary to strengthen the position of IPR as a reliable object of fiduciary security within Indonesia’s legal and economic framework.

Firmansyah, Mohammad; Ilyatul Afifah; Laila Kamali

Karya Nyata : 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.

Ni Made Elly Pradnya Suar; Putu Ayu Sriasih Wesna; Anak Agung Istri Agung

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

A Limited Liability Company as a legal entity is required to update and adjust its corporate data in accordance with the provisions of the Company Law (UUPT). These obligations include amendments to the articles of association, changes to company administrative data, and reporting Beneficial Ownership information integrated with the Legal Entity Administration System (SABH) and the Online Single Submission Risk-Based Approach (OSS-RBA) system. This study aims to examine the juridical urgency of updating corporate data and to analyze the legal consequences of non-compliance, which may result in the blocking of SABH access and disruption of business activities. This research employs a normative legal method using statutory and conceptual approaches supported by primary, secondary, and tertiary legal materials analyzed qualitatively. The findings indicate that updating corporate data is essential for ensuring legal certainty, transparency, and corporate accountability. Failure to fulfill these obligations, including Beneficial Ownership reporting, may lead to administrative sanctions such as written warnings, suspension of SABH access, and obstacles in taxation and business licensing processes through OSS-RBA. The blocking of SABH access restricts companies from carrying out certain legal actions and may affect business continuity. In practice, notaries play a strategic role in facilitating corporate data adjustments through the AHU Online system. Therefore, greater corporate compliance and improved synchronization of legal administration systems are necessary to support legal certainty and a transparent business environment.

Nabila Aida Farhana Lubdin; Arief Suryono

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Divorce gives rise to various legal consequences relating to the status of the parties, marital property, and the rights and obligations toward children, thereby requiring a legal mechanism that ensures legal certainty, justice, and legal protection. In practice, the parties often express their intention to divorce in the form of a Pre-Divorce Agreement Deed drawn up before a notary. This study aims to analyze the legal standing and evidentiary strength of a Pre-Divorce Agreement Deed as evidence in divorce cases decided by default judgment (verstek). The research employs a normative juridical method with a statutory approach and a case approach, focusing on the Decision of the Ngawi Religious Court Number 425/Pdt.G/2023, through a literature review of primary and secondary legal materials. The findings indicate that a Pre-Divorce Agreement Deed executed in the form of a notarial deed constitutes an authentic deed with perfect evidentiary value as written evidence in divorce proceedings. Although it cannot directly result in the dissolution of marriage, the deed is relevant to prove the existence of an agreement between the parties and the condition of a marital relationship that has irretrievably broken down. In cases decided by default judgment, the deed becomes an important basis for judicial consideration in granting the divorce petition. The implications of this study emphasize that a Pre-Divorce Agreement Deed may be lawfully and proportionately used as evidence to support the proof of grounds for divorce and to realize legal certainty in judicial proceedings.

Robby Awaluddin Jamil

Jurnal Hukum dan Sosial Politik 2026 International Forum of Researchers and Lecturers

The reform of family law in Indonesia represents an essential response to social developments and the growing demand for constitutional protection of citizens’ rights. Family law, primarily governed by Law Number 1 of 1974 on Marriage, has long been criticized for not fully reflecting substantive justice, particularly for vulnerable groups such as children born outside marriage, persons with mental disabilities, and couples facing complex marital relations. In this context, the Constitutional Court of Indonesia (Mahkamah Konstitusi) plays a crucial role as the guardian of the Constitution by promoting progressive reforms through its landmark decisions. This study examines the implications of five significant Constitutional Court rulings: Decision No. 46/PUU-VIII/2010 concerning the legal recognition of children born out of wedlock; Decision No. 93/PUU-XX/2022 addressing guardianship and the rights of persons with mental disabilities; Decision No. 69/PUU-XIII/2015 allowing post-nuptial agreements; and Decisions No. 68/PUU-XII/2014 and No. 24/PUU-XX/2022 regarding interfaith marriage. These rulings demonstrate a paradigm shift from a rigid legalistic approach toward a constitutional framework grounded in human rights, equality, and substantive justice. Furthermore, notaries hold a strategic position as public officials authorized to draft authentic deeds, serving as a bridge between constitutional values and legal practice. Notaries are not merely administrative actors but are responsible for ensuring that legal documents align with positive law and provide legal certainty and protection for individuals. Therefore, the reform of Indonesian family law should not remain solely at the normative level of Constitutional Court rulings but must be effectively implemented in daily legal practice.

Surya Dharma Ali; Fanny Tanuwijaya; Moh. Ali

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The rapid development of financial technology (fintech) and crypto assets has created a paradox in the global financial system: while promoting inclusion and efficiency, it also opens new vulnerabilities for money laundering offenses. Notaries, as public officials and legal professionals involved in various financial and business transactions, are at the forefront of preventing this misuse. This article analyzes the specific risks of money laundering through fintech and crypto assets and formulates the due diligence framework required by notaries in carrying out their preventive functions. The research method uses a normative juridical approach with doctrinal analysis of regulations and international standards, enriched with case studies and best practice references. The findings indicate that notaries face three main challenges: (1) difficulty in identifying parties in virtual transactions, (2) the volatility and relative anonymity of crypto assets, and (3) the gap between the speed of technological innovation and regulatory adaptation. This article proposes an Enhanced Digital Due Diligence (ED3) model that integrates digital verification technology, blockchain forensic analysis, and a dynamic risk-based approach. This framework is expected to strengthen the role of notaries as gatekeepers in the rapidly evolving digital financial ecosystem while maintaining the profession's relevance in the era of digital transformation.

Triwanto Triwanto; Alya Maya Khonsa Rahayu; FX. Hastowo Broto Laksito; Lintang Cahya Primadani

Jurnal Ilmu Hukum Sosial dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

This article comprehensively discusses the responsibility of notary for legally defective deeds, with an emphasis on the application of the principle of prudence as the foundation of the notary profession's professionalism and integrity. This research uses a normative legal method with a legislative, conceptual, and case approach to analyze the relationship between notary negligence and the resulting civil liability consequences. The study results indicate that the principle of prudence plays a central role in determining the limits of a notary's legal liability, as any negligent action in verifying identity, document validity, or the substance of the deed can cause legal harm to the parties. Conversely, if the notary can prove that their actions were in accordance with legal procedures and professional ethical standards, they can be absolved of civil liability claims. Additionally, this research also highlights the importance of applying the principle of due diligence in the context of the digitalization of notarial services, which demands stricter verification and authentication. Thus, the principle of prudence not only serves as a legal principle but also as a moral foundation that guaranties justice, certainty, and legal protection for society, as well as upholding the dignity of the notarial profession.

Ayu Ulandari

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

The purpose of this study is to analyze digital transformation in notary services, namely the validity of electronic deeds and the responsibilities of notaries in the era of e-government. This study uses a normative juridical method with a legislative and conceptual approach based on an analysis of relevant regulations, scientific literature, and other legal sources. Data was obtained through literature study and analyzed qualitatively and descriptively to assess the legal certainty and responsibility of notaries in preparing electronic deeds in the era of digital transformation in notarial practice. The results show that digital transformation in the notary field is an impact of information technology developments and e-government policies that change the notary's work processes, including administration, deed preparation, identity verification, and document storage. However, digitization must still comply with the principles of authenticity, legality, data security, and legal certainty in accordance with the characteristics of the notary's position as a public official. This study also found that the implementation of cyber notary in Indonesia still faces normative, technical, and ethical obstacles, such as the absence of comprehensive regulations, limited digital infrastructure, and the risk of identity abuse. Therefore, regulatory harmonization, capacity building for notaries, technology standardization, and effective supervision are needed so that the digitization of notary services can be implemented safely while maintaining the integrity of the profession.

Nugraha, Dwi Putra; Kiki Amaliah

Notary Law Research 2025 Program Studi Kenotariatan Program Magister Fakultas Hukum UNTAG Semarang

Penelitian ini menganalisis dasar hukum dan tanggung jawab notaris dalam tindak pidana pemalsuan akta otentik berdasarkan Kitab Undang-Undang Hukum Pidana (KUHP) dan Undang-Undang Jabatan Notaris (UUJN). Notaris memiliki kewenangan membuat akta otentik yang berkekuatan hukum sempurna, namun hal ini juga menciptakan celah bagi pemalsuan yang merugikan. Pemalsuan akta termasuk tindak pidana pemalsuan surat, menimbulkan kompleksitas dalam menentukan batas tanggung jawab notaris karena kewajiban verifikasi notaris yang terbatas dalam investigasi materiil, serta adanya perbedaan pendekatan antara KUHP dan UUJN. Penelitian ini menggunakan metode hukum normatif dengan pendekatan statute dan conceptual, mengkaji peraturan dan literatur hukum. Hasilnya menunjukkan bahwa notaris dapat dikenakan sanksi pidana jika terbukti sengaja terlibat dalam pemalsuan. Kesimpulannya, diperlukan harmonisasi antara KUHP dan UUJN untuk memastikan kepastian hukum bagi notaris dan masyarakat, dengan penekanan pada pembuktian unsur kesengajaan (dolus) notaris.

Bella Dwi Lestari; Widyawati Widyawati; Sri Roekminiati

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the quality of notarial services in the drafting of sale and purchase deeds at the Office of Notary–PPAT Pramudita Kartikasari, S.H., M.Kn., with a focus on factors influencing client satisfaction. The research background is grounded in the essential role of notaries in ensuring legal certainty in land transactions, which requires services that are prompt, transparent, and professional. The research employed a descriptive qualitative approach through in-depth interviews, observation, and documentation, analyzed using Miles and Huberman’s interactive model. The findings indicate that service quality can be explained through the five SERVQUAL dimensions. In terms of tangibles, physical facilities were considered adequate, although the waiting area and technological equipment remained limited. The reliability dimension showed that deeds produced were legally valid and accurate, yet completion time was not always consistent. Responsiveness was generally satisfactory, though online responses were less prompt. Assurance emerged as the main strength, as the notary was able to provide legal certainty, clear explanations, and professional conduct, while empathy was reflected through attentiveness, flexibility, and personalized care for clients. Assurance and empathy were found to be dominant in enhancing satisfaction, whereas tangibles, reliability, and responsiveness require improvement. The study implies the need for facility improvements, better time management, and standardized communication, while maintaining legal certainty and empathy as the core values of notarial service.

Agnesia, Chenny; Herdi, Henrikus; Rangga, Yoseph Darius Purnama

Jurnal Projemen UNIPA 2025 Universitas Nusa Nipa Maumere

This research aimed to analyze the impact of the Permodalan Nasional Madani (PNM) Mekaar Program on the development of micro enterprises in the PNM Cintika Kamelin Indah Group in Alok Subdistrict, Sikka Regency. The research used a descriptive qualitative method with data collected through in-depth interviews, observation, and documentation. Based on Miles and Huberman’s data analysis technique, which involves data collection, data reduction, data presentation, and conclusion drawing. The results showed that the PNM Mekaar Program played an important role in supporting the growth of group members’ micro businesses through capital provision, the establishment of social networks, and the enhancement of member discipline and responsibility (through a joint liability system). Weekly meetings functioned as spaces for sharing business experiences and promoting products among members. Based on the results, the program generally had a positive impact on increasing income and the welfare of members’ families, improving business quality, and enhancing group solidarity. This research was expected to provide theoretical contributions regarding the effectiveness of microfinance programs in empowering small businesses, as well as practical input for PNM to improve its business mentoring strategies.

Widya Yuniati Siregar; Besty Habeahan

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

A will is a legal instrument that enables an individual to determine the distribution of their assets after death. One type recognized in the Indonesian Civil Code (KUHPerdata) is the closed will (testament olograph), written or signed confidentially by the testator and submitted to a notary before four witnesses. This form of will emphasizes secrecy and the protection of the testator’s final intentions, requiring a clear legal framework to ensure its validity and lawful execution. Within this framework, the Balai Harta Peninggalan, or Heritage Hall, functions as a state institution responsible for receiving, safeguarding, unsealing, and executing closed wills after the testator’s death. The institution’s role ensures that the process is orderly, transparent, and legally compliant. This study examines the procedural mechanism for administering closed wills by the Balai Harta Peninggalan, covering the stages from unsealing to execution in accordance with statutory provisions. Using a normative juridical method with statutory and conceptual approaches, the research analyzes the Civil Code, implementing regulations, and legal literature. The findings show that the execution of closed wills under Balai Harta Peeninggalan’s authority is well regulated under Indonesian law and plays a key role in ensuring legal certainty and protecting heirs’ rights. However, administrative obstacles and low public awareness remain significant challenges.

Elena Kristianto; Erny Kencanawati; Khoirul Anwar

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

Notarial deeds as authentic instruments hold a crucial role in Indonesia’s civil law evidence system, providing perfect proof under Article 1868 of the Civil Code. However, in practice, such deeds are often denied by one party in court, raising debates about the certainty of their evidentiary power. This study examines the legal consequences of denying a notarial deed for the parties in litigation and the assurance of legal certainty for those holding such deeds. Using R. Soeroso’s Theory of Legal Consequences and Jan Michael Otto’s Theory of Legal Certainty, this normative juridical research employs statutory, conceptual, analytical, and case approaches, with literature-based data collection and interpretative legal analysis. The findings reveal that denial of a notarial deed may create new legal relationships, alter good-faith relations into disputes, and result in sanctions imposed by court rulings. Meanwhile, legal certainty remains guaranteed, as authentic deed regulations are clear, binding, and enforceable, serving as a guideline in resolving disputes and upholding sanctions.  

Risky Risky; Isnina Isnina; Tengku Erwinsyahbana

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

Marriage is a physical and emotional bond between a man and a woman recognized by law and religion. In practice, issues often arise regarding the status of joint property acquired during marriage, especially in the event of divorce. To anticipate such disputes, a prenuptial agreement serves as a legal instrument that provides certainty and legal protection for both husband and wife in managing and dividing joint assets, either during the marriage or after divorce. This study aims to analyze the urgency of drafting a prenuptial agreement, identify the legal aspects that need to be included in the deed, and examine its juridical implications. This research employs a normative legal method with a conceptual and statutory approach, using descriptive-analytical techniques, secondary data sources, and qualitative analysis. The findings indicate that a prenuptial agreement has significant urgency in protecting the rights of both spouses in case of divorce. Furthermore, it holds binding legal force and creates juridical implications by clarifying the separation between personal and joint property, thereby ensuring legal certainty for both parties.  

Anna Loist; Triono Eddy; Juli Moertino

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the legal status of the Deed of Decision of the Foundation's Board of Trustees Meeting which was made not in accordance with the meeting agenda, identify legal problems arising from procedural defects, and examine the legal responsibility of notaries and foundation trustees as reflected in the Decision of the Bandung District Court Number 389/Pdt.G/2019/PN Bdg. The method used is normative juridical with a case approach and statute approach. Primary data was obtained from the court decision, while secondary data came from Law Number 28 of 2004 concerning Foundations, its implementing regulations, and related legal literature. The results of the study indicate that the deed of decision of the board of trustees meeting which was not in accordance with the meeting agenda in this case was declared invalid and not binding because it contained procedural defects and was contrary to the principle of justice. As a result, various legal problems arose, such as unlawful acts, flawed meeting decisions, notarial deeds that lost their force, and potential sanctions for notaries. Legal responsibility in this case rests with both the notary and the foundation's trustees, who can be held civilly liable for damages and immaterial losses.

Rini Oktaviana

Pemuliaan Keadilan 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study examines the evolution of the notary supervision system in Indonesia, particularly the impact of Constitutional Court Decision No. 49/PUU-X/2012 which revoked Article 66 paragraph (1) of Law No. 30 of 2004 and the establishment of the Notary Honorary Council (MKN) through Law No. 2 of 2014. The study uses a normative juridical method with a case and statutory approach, supported by literature analysis and expert opinion. The results show that the Constitutional Court decision eliminated legal protection for notaries in facing arbitrary actions by law enforcement officers, creating inequality with other professions such as advocates and doctors. Although the Regional Supervisory Council (MPD) still exists institutionally, the authority to grant approval for summoning notaries has been lost. In response, the government established the MKN which combines elements of the Ministry of Law and Human Rights with the Indonesian Notaries Association. International comparisons show that the civil law system provides stronger protection through specialized courts, while common law does not provide a privileged position for notaries. Indonesia adopts a mixed model that provides flexibility but creates coordination complexity. The MKN plays a role in enforcing professional ethics while maintaining a balance between the protection of notaries as public officials who make authentic deeds and accountability in the judicial system, restoring the stability of legal protection that was lost after the Constitutional Court's decision.

Kasau, Muhammad Raja Mulia Darmawan; Deny Slamet Pribadi; Setiyo Utomo

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2025 International Forum of Researchers and Lecturers

In order to maintain the integrity and dignity of their position, Notaries are required to comply with the Code of Ethics, including the prohibition on job promotions as stated in Article 4 paragraph (3) of the Notary Code of Ethics. However, violations of this rule are still frequently encountered. This study uses a doctrinal method by reviewing primary legal materials, such as the Notary Law, Minister of Law and Human Rights Regulation Number 19 of 2019, and the Notary Code of Ethics, as well as secondary legal materials in the form of books, legal journals, and interviews with the Chairperson of the Regional Board, Former Regional Honorary Council, and Members of the Indonesian Notary Association. The purpose of the study is to determine and analyze the position of the Notary Code of Ethics as a public official regarding violations committed, as well as to examine the form of legal accountability for violations of the code of ethics related to job promotions. The results of the study indicate that although the Notary Code of Ethics is binding, many Notaries still violate it, especially through job promotion practices that are contrary to the principles of professionalism and reduce public trust. Existing forms of accountability are still limited to ethical, moral, and social aspects within the scope of professional organizations, thus not being effective enough to create a deterrent effect, especially for notaries who repeatedly seek promotions. This research also revealed that although the Notary Code of Ethics provides clear provisions regarding the prohibition of promotions.

Fransiska Natalia Desita; Pipiet Niken Aurelia; Wihelmina Maryetha Yulia Jaeng

Jurnal Projemen UNIPA 2025 Universitas Nusa Nipa Maumere

This study aimed to analyze the mechanism of determining the cost of drafting a Sale and Purchase Deed  (AJB) based on behavioral accounting aspects at the office of Notary and Land Deed official (PPAT) gervatius Portasius Mude, S.H., M.H in Sikka Regency. The problems raised in this study included how the menchanism of AJB cost determination was carried out and how behavioral accounting aspects were applied in this practice. The study employed a qualitative descriptive approach with a case study method. Data were obtained throught interviews, observation, and documentation, then analiyzed using five behavioral accounting aspecst according to Suartana (2010), namaly : firm theory and managerial behavior, budgeting and planning, decision-making, control, and reporting. The results showed that the determination of AJB costs was not solely based on ATR/BPN regulations of 1%, but also considered the client's socio-economic flexibility. The mechanism of cost determination was conducted orally and through negotiation. Values such as ethics, professionalism, and service became important considerations in decision-making. The findings implied that managerial decisions in AJB cost determination were strongly influenced by individual behavior, leadership characteristics, and socio-contextual considerations.This study aligns with agency theory, which emphasizes the principal-agent relationship between clients and Notary/PPAT, as well as the importance of transparency and control in minimizing conflicts of interest