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This study aims to evaluate the level of sharia compliance in musyarakah contracts within micro-enterprise financing. Musyarakah is a partnership-based financing contract that emphasizes cooperation, profit-sharing based on an agreed ratio (nisbah), and proportional risk sharing in accordance with each party’s capital contribution. In practice, the implementation of musyarakah contracts in micro-enterprise financing must be assessed against the Fatwa of the National Sharia Council–Indonesian Ulema Council (DSN-MUI), principles of fiqh muamalah, and Islamic banking regulatory frameworks in Indonesia. The findings show that the implementation of musyarakah working capital financing in Islamic banking is generally in the good category. However, two non-compliance issues with sharia principles were identified. First, there is an imbalance in work participation, where the business is fully managed by the customer while the bank only provides supervision and guidance without active involvement, whereas active participation of partners is a fundamental principle of musyarakah. Second, there is an element of riba due to the use of a fixed profit-sharing scheme, even though profits in musyarakah should be uncertain and based on actual business performance. The study implies that Islamic banks need to improve musyarakah implementation to ensure full compliance with DSN-MUI fatwas, particularly in terms of active bank participation and non-fixed profit-sharing arrangements. Properly implemented, musyarakah financing can strengthen micro and small enterprises by promoting justice-based and risk-sharing economic cooperation.

This qualitative literature review examines how global litigation finance markets manage the tension between transparency requirements and innovation dynamics. Drawing on academic scholarship, policy reports, court decisions, and industry analyses, the review synthesizes evidence on disclosure obligations, funder influence, national security concerns, and emerging regulatory models. Findings show that while transparency enhances judicial integrity and mitigates conflicts of interest, excessive disclosure may undermine commercial confidentiality and inhibit investment in complex claims. Across jurisdictions, regulatory debates converge on the need for proportionate, court directed mechanisms such as limited in camera disclosure, provenance checks, and funder conduct safeguards. The review concludes that transparency and innovation are not mutually exclusive; instead, balanced regulatory frameworks can preserve market efficiency while protecting due process values and preventing geopolitical misuse. The study highlights significant data gaps and calls for deeper empirical research to guide evidence based policy making.

The purpose of this community service activity was to improve the financial accountability of cooperatives by developing a PERSUS on the KPUD Kieskendo in Panunggalan Village, Pulokulon District, Grobogan Regency. The activity was conducted through a workshop and mentoring session involving the cooperative's management and supervisory board. It began with a presentation on the importance of financial accountability, good cooperative governance, and the implementation of SAK EP. The identification results indicated that the cooperative lacked a written accounting policy for internal oversight, financial reporting, and transaction recording. Next, the community service team drafted a PERSUS, which regulates financial reporting, cash and bank management, loan receivables, the formation of CKPN, internal supervision, related party transactions, and fraud prevention. To align the policy with the cooperative's operational needs, discussions on the draft were conducted through participatory, article-by-article discussions. The results of the activity indicated that the management and supervisory board had a better understanding of the benefits of accounting policies for increasing transparency and accountability in cooperative management. It is hoped that the PERSUS will serve as an official guideline for creating more professional, transparent, and sustainable cooperative governance.

Penelitian ini mengkaji kedudukan hukum dan implementasi intervensi pihak ketiga dalam hukum acara perdata di Indonesia melalui mekanisme voeging, vrijwaring, dan tussenkomst. Penelitian ini dilatarbelakangi oleh kompleksitas sengketa hukum kontemporer di mana putusan pengadilan sering kali berdampak pada pihak luar yang tidak tercantum dalam gugatan asal. Dengan menggunakan metode penelitian hukum normatif melalui pendekatan perundang-undangan dan konseptual, kajian ini membedah norma hukum positif dalam HIR, RBG, dan Rv serta doktrin peradilan. Hasil penelitian menunjukkan bahwa meskipun ketiga prosedur tersebut merupakan instrumen penting untuk melindungi hak subjektif dan mewujudkan keadilan inklusif, penerapan praktisnya masih menghadapi hambatan berupa multitafsir terhadap batasan "kepentingan hukum". Penelitian ini menyimpulkan bahwa sinkronisasi kriteria kepentingan hukum sangat krusial untuk mencegah upaya mengulur waktu (undue delay) serta memastikan putusan hakim bersifat eksekutorial dan komprehensif bagi seluruh subjek hukum yang terdampak.

The term "breach of contract" in contract law refers to a breach of promise. Discussions of breach of contract, both in doctrine and jurisprudence, are usually associated with a statement of negligence by the debtor, where the debtor has failed to properly fulfill their contractual obligations, and the debtor is at fault. It must be acknowledged that a breach of contract, or breach of promise, already involves bad faith on the part of the party failing to fulfill their promise. The meaning of "breach of contract" in banking law relates to the occurrence of problem loans at banks, which cause the loan to become non-performing. This is usually due to the debtor or customer not paying by the previously agreed payment date. The existence of a breach of contract is inseparable from the existence of a credit agreement. Whether a debtor is in default cannot be determined simply because there are efforts to rescue loans that have entered a problematic stage. The beginning of a violation of an agreement or default due to someone not being paid, in meeting the credit rescue standards at the bank, usually efforts are made such as Rescheduling, Reconditioning, Restructuring, through this rescue, the debtor is given the opportunity to lose his business, so the concept of default in BW and the Banking Law must be measured through the performance given, in both regulations, then from there the concept of problem credit can be classified. This banking regulation can be said to be a default, the comparison of this concept is the discussion in this thesis.

This study aims to analyse the legal status of physical possession evidenced by a Letter C under land law, as well as the issue of legal certainty in the resolution of land disputes by the state. Many members of the public still rely on a Letter C as proof of possession of the land they own, even though this document serves only as administrative evidence and not as a strong instrument of proof of ownership. This study employs a juridical-normative legal research method using a legislative approach and a conceptual approach. The legal materials were gathered through a literature review and analysed qualitatively, with the findings presented in a descriptive format. The results indicate that Letter C possesses relatively weak evidential weight as it is merely an administrative record that does not follow the procedures within the land registration system as stipulated by the UUPA. Currently, Letter C serves only as a guide and therefore no longer possesses legal force equivalent to a certificate. The land system in Indonesia adopts a negative publication system with a positive tendency, meaning that a certificate constitutes strong evidence of rights, but may still be revoked if another party is able to prove their rights.

The phenomenon of breach of promise to marry has caused material and immaterial losses for women. Women who become victims often experience psychological pressure, social stigma, and loss of dignity within society. This study aims to analyze legal protection for women victims of breach of promise to marry based on Decision Number 10/Pdt.G/2024/PN KFM. This research employs normative legal research using a case approach. The legal materials consist of the Indonesian Civil Code, Supreme Court Decision Number 3191 K/Pdt/1984, Decision Number 10/Pdt.G/2024/PN KFM, and other relevant legal literature. Legal materials were collected through library research and analyzed qualitatively. The results show that a breach of promise to marry can be categorized as an unlawful act if it causes losses to another party. Decision Number 10/Pdt.G/2024/PN KFM provides legal protection for women victims through the recognition of immaterial damages, compensation, and consideration of customary law in resolving the dispute. The decision reflects the court’s effort to achieve justice, legal certainty, and protection of women’s rights.  

The Comprehensive Systematic Land Registration Program (Pendaftaran Tanah Sistematis Lengkap (PTSL) is a government initiative aimed at providing legal certainty regarding land rights by accelerating land registration in Indonesia. However, in its implementation, various administrative problems have been identified that result in the issuance of Certificates of Ownership (SHM) with administrative defects, particularly regarding land that previously held a Right to Build (Hak Guna Bangunan (HGB) or a title deed in the form of a Deed of Sale and Purchase (Akta Jual Beli (AJB). This study aims to analyze the mechanism for canceling SHMs due to administrative errors in the implementation of the PTSL and the forms of legal protection available to parties harmed by the issuance of such administratively defective SHMs. The research method employed is normative legal research using a statutory approach and a case-based approach. The results of the study indicate that the cancellation of SHM due to administrative defects can be carried out through administrative mechanisms at the National Land Agency or through a lawsuit in the Administrative Court. Examples of administrative errors by the PTSL committee include errors in the verification of legal data, failure to conduct a land history investigation, errors in the measurement of land parcels, and disregard for the rights of other parties who previously held HGBs or AJBs. Legal protection for aggrieved parties is provided through administrative remedies, civil lawsuits, administrative court actions, and the blocking of problematic certificates. Holders of a previously issued Deed of Sale (AJB) have the legal standing to seek the cancellation of a Certificate of Ownership (SHM) issued in another party’s name, as the AJB serves as authentic evidence demonstrating a legal relationship to the land in question.

Unemployment remains a serious challenge in Aceh, with an Open Unemployment Rate (OUR) of 8.24% (2025) in Lhokseumawe City and 6.54% (2025) in Banda Aceh City. This study compares the implementation and effectiveness of unemployment alleviation policies in the two cities using Van Meter and Van Horn's policy implementation framework with four effectiveness indicators: training absorption, job placement rate, corporate compliance, and community participation. A descriptive qualitative method with a literature study approach was employed, utilizing secondary data from journals, theses, and official documents. The findings show that Banda Aceh focuses on competency-based training through the Job Training Center (BLK) with certification and third-party partnerships. Lhokseumawe prioritizes Qanun Number 1 of 2020 on local labor priority (minimum 40%). Based on the indicators, Banda Aceh is more effective (55% of graduates employed) compared to Lhokseumawe, where local labor priority implementation is weak due to the absence of sanctions and non-existent coordination with PT. PAG. The novelty of this study lies in its systematic comparison of two Acehnese cities using a policy implementation model that integrates demographic bonus and local context. Specific recommendations: Banda Aceh needs to expand BLK capacity, extend training duration (9–12 months with internships), and mandate graduate absorption reports. Lhokseumawe needs to revise the qanun by adding administrative sanctions, recruit permanent instructors, establish a tripartite supervisory team, and establish an energy-sector BLK in the Arun area in collaboration with PT PAG.

This study examines the effect of transfer pricing, thin capitalization, and intangible assets on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Using a purposive sampling method, 90 firms were selected, yielding 262 firm-year observations after removing 8 outliers from an initial pool of 270. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR); transfer pricing by the Related Party Transaction ratio (RPT); thin capitalization by the Debt-to-Equity Ratio (DER); and intangible assets by the ratio of intangible assets to total assets. The results indicate that transfer pricing has a significant negative effect on tax avoidance, thin capitalization has a significant negative effect on tax avoidance, and intangible assets do not significantly affect tax avoidance. The model is jointly significant (F = 25.422; p < .001) with an Adjusted R² of 21.92%, indicating that 21.92% of the variation in tax avoidance is explained by the three independent variables. These findings carry important implications for tax authorities seeking to strengthen oversight of related-party transactions and the capital structures of multinational enterprises.

This study analyzes the news text on the online mass media detik.com titled "Jule's Infidelity Issue, Na Daehoon: I am strong for the sake of the children" using Sara Mills' Critical Discourse Analysis model. This research aims to reveal how the discourse of infidelity is constructed in media texts thru subject and object positioning, how character representation is displayed, how the reader's position is directed, the use of narrative structure, and the social context and gender ideology underlying the construction of this discourse. The research method used is a qualitative descriptive method with the data source being a news text published on detik.com. Data collection techniques were carried out thru document study by carefully reading and recording linguistic units relevant to the research focus, while data analysis techniques used Sara Mills' Critical Discourse Analysis model. The research findings indicate that Na Daehoon is positioned as the dominant subject, possesses voice legitimacy, and is positively represented as a strong and responsible male figure. Conversely, Jule is positioned as the object of news coverage, receiving no opportunity for clarification and being implicitly represented as the problematic party. Additionally, the narrative structure and language choices used in the news text also guide readers to build sympathy toward the male subject. The findings indicate that the analyzed news coverage is not neutral, but rather tends to reproduce patriarchal gender ideologies that could potentially influence society's perception of women in cases of infidelity.

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.

One of the long-standing marriage traditions in the Ende community is the ana ale marriage tradition. Ana ale marriage is a form of marriage based on an agreement between the parents of the man and woman, as well as a long-established good relationship between both parents. This research was conducted in Tiwu Tewa Village, Ende Timur District, Ende Regency. This research aims to understand the fundamental values contained in marriage as viewed from customary law, the process of implementation and its legitimacy, as well as the obstacles in the implementation of the ana ale marriage. The method used is empirical legal research with a qualitative approach, which includes interviews and literature study. The research results show that the fundamental values contained in the ana ale marriage, as viewed from customary law, consist of sacred and spiritual values, responsibility and commitment values, social and mutual assistance values, and adherence to customs. The process of implementing the ana ale marriage includes Ru’u Tu Jaga Rara, Janji, Puzi Ru’u, Teo Zambu, Bou Engga, Mai Tu Gega Padha, Tu Ngawi, Teke Ngara, Dari Nikah, Tu Ana. Meanwhile, the marriage is considered valid at the Tu Ana ceremony. The obstacles faced in the ana ale marriage include economic factors and the occurrence of clandestine marriages by the female party.

Abstract. The right to health is an integral part of human rights guaranteed by the Constitution and further reinforced by Law Number 17 of 2023 on Health, which places the state as the party responsible for ensuring the provision of safe, high-quality, and non-discriminatory health services for all citizens. However, in practice, the fulfillment of the right to health continues to face various challenges, particularly in the delivery of health services for participants of BPJS Kesehatan. This study aims to analyze the legal protection of the right to health in Indonesia and to examine the refusal of medical services to BPJS patients that resulted in death in Papua from a human rights perspective. The research employs a normative legal research method using statutory, conceptual, and case approaches. The findings indicate that although the national legal framework has clearly regulated the obligations of the state and health care facilities in providing emergency services, its implementation remains weak due to administrative barriers, unequal access to health services, and inconsistent law enforcement. The refusal of medical services to BPJS patients in Papua reflects a tension between hospitals’ administrative compliance and the professional obligation of medical personnel to save human lives. The implications of this study emphasize the need to strengthen supervision, ensure consistent law enforcement, and improve health service governance so that the right to health is truly protected as part of human dignity within the Indonesian rule of law. 

Corruption cases in Indonesia often involve the recovery of state assets, including properties encumbered by mortgages (hak tanggungan). This research conducts a normative legal analysis on how current law treats such pledged assets when they become objects of state confiscation in corruption crimes. We examine Indonesian legislation (especially the Tipikor Act, TPPU Act, and Mortgage Act), judicial practice, and principles of justice and legal certainty. The Bank Perumda BPR Purworejo case is used as an illustrative case study: here fictitious loans and misused collateral led to state losses of hundreds of millions of rupiah, and investigators seized assets (including four mortgaged properties) as evidence. The analysis finds that existing rules inadequately protect good-faith creditors: courts have noted that a corruption verdict does not automatically erase a prior mortgage lien, and that a certified mortgage confers a preferential right equal to a judgment. In practice, however, law enforcement often seizes all assets of the convict without first verifying third-party rights, creating legal uncertainty and perceived injustice. We argue that fair outcomes require stricter safeguards for creditors (e.g. mandatory review of collateral status before seizure) and consideration of equitable principles. In conclusion, we recommend legal reforms or guidelines to balance the state’s recovery goals with protection of bona fide mortgagees, so as to uphold substantive justice while maintaining legal certainty.

This study aims to analyze the obstacles to the implementation of civil judgment execution and efforts to resolve them in judicial practice in Indonesia. The research method used is normative juridical legal research with a statutory and conceptual approach. The data used is secondary data obtained through literature study, which is then analyzed qualitatively. The results of the study indicate that the implementation of civil judgment execution still faces various obstacles, which include legal, technical, and non-legal obstacles. Legal obstacles include legal efforts used to delay execution, technical obstacles related to the unclear object of the dispute and limited facilities, while non-legal obstacles include resistance from the losing party and the public. These conditions indicate ineffectiveness in the implementation of civil procedural law, resulting in the failure to achieve legal certainty, justice, and benefit. Efforts to resolve obstacles are carried out through improving regulations, increasing the professionalism of judicial officials, utilizing technology, and a non-litigation approach. Thus, legal reform and strengthening of judicial institutions are needed so that the implementation of civil judgment execution can run more effectively and provide optimal legal protection.

Social conflict between neighbors is a phenomenon that often appears in pluralistic society and has the potential to disrupt social harmony if not managed constructively. The conflict is generally triggered by the lack of interfaith communication, social prejudice, socio-economic inequality, as well as external party provocations that utilize rift with social relations. This study aims to analyze the dynamics of conflict between neighbors are different religions and review the relevance of Q.S. Al-Hujurat paragraph 13 as theological runway in a resolution of conflict and a strengthening of plurality values. This study used qualitative methods with the approach of literature study (library research), through an analysis of the interpretation of the Qur'an, pluralism, and scientific literature relevant to the theme and resolution of conflict. The results show that Q.S. Al-Hujurat paragraph 13 emphasizes the principle of human equality, respect for diversity, and the concept of 'arafu (know each other) as the foundation of harmonious social interaction. Qur'ani values such as justice, tolerance, dialogue, patience, forgiveness, and help, are proven to be relevant as a conflict-based conflict resolution strategy (sulh). Implementation of this value through interfaith dialogue, multicultural education, and inclusive social policies are able to reduce prejudice and strengthen social solidarity. Thus, the integration of Q.S value. Al-Hujurat paragraph 13 in social life is a normative and practical approach to building a sustainable peace in the midst of a pluralistic society.

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.

This study examines the regulation of abuse of circumstances in sales agreements through a comparative study between Indonesian and Dutch civil law. Abuse of circumstances is a legal doctrine that protects the weaker party in contracts where there is an imbalance of power and pressure, resulting in a lack of free will from one party. The research aims to understand the concept and analyze the legal consequences in both legal systems. This normative study employs statutory, conceptual, and analytical approaches through literature review and case law analysis. Findings reveal that in Indonesia, abuse of circumstances is not explicitly regulated in the Civil Code and relies on case law and judicial interpretation, whereas in the Netherlands, it is clearly codified in Article 3:44 of the Nieuw Burgerlijk Wetboek (NBW) providing greater legal certainty. The legal consequence in both countries is the annulment of contracts formed under such circumstances and entitlement to compensation for the harmed party. The primary difference lies in codification and consistency of application. This study recommends that Indonesia adopt explicit regulation similar to the Dutch model to enhance legal protection and fairness in sales transactions.

The absence of specific regulations governing the mechanism and legal consequences of revoking special power of attorney during ongoing civil court proceedings creates a legal vacuum that generates uncertainty for all parties involved. This study aims to analyze the legal consequences of unilateral revocation of special power of attorney on the continuity of civil proceedings and the legal standing of attorneys thereafter. Using a normative juridical approach through statutory and conceptual methods, data were collected through library research and analyzed qualitatively using a prescriptive method. The results show that unilateral revocation during ongoing proceedings creates a formal defect that risks rendering the lawsuit inadmissible before the merits are examined, obstructing the principles of simple, fast, and low-cost justice as mandated by Law Number 48 of 2009. Furthermore, the attorney loses formal legitimacy to represent the principal from the moment revocation is notified, though all prior legal actions remain binding upon the principal as the material party, and such revocation without valid legal basis constitutes a breach of contract obligating the principal to pay compensation under Article 1809 of the Civil Code. This study concludes that regulatory reform is urgently needed to fill the existing legal vacuum and ensure legal certainty in civil court proceedings in Indonesia.