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Legal Transformation of Trading Businesses into Individual Limited Companies for Indonesian Micro and Small Enterprises

Jurnal Ilmiah Peuradeun · Vol. 12 No. 3 (2024) · hlm. 1237–1262

DOI
10.26811/peuradeun.v12i3.1477
ISSN
2443-2067, 2338-8617
Terbit
2024-09-30
Penerbit
SCAD Independent
Bahasa
eng
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

This study discusses the transformation from a Trading Business (UD) to an Individual Limited Company (PT Perorangan) as an effort to empower micro and small enterprises in Indonesia. In the context of corporate law, this transformation provides a strong legal basis and good corporate governance, enabling a Trading Business to obtain legal entity status as well as broader access to funding sources and legal protection. Utilizing a normative legal research approach, this study analyzes related legislation and assesses its impact on the sustainability of micro and small enterprises. The findings indicate that this transformation not only enhances legal certainty but also offers opportunities for companies to grow more professionally and sustainably. Moreover, the obligation to report financial documents digitally increases transparency and trust among business partners. The findings of this study are expected to make a significant contribution to the literature on empowering small businesses and encourage the government to continue supporting the transformation of Trading Businesses into Individual Limited Companies as part of an inclusive economic development strategy.

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  • National Research and Innovation Agency
  • University of Mataram
  • Politeknik Pertanian Negeri Pangkajene Kepulauan
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Suprapto SupraptoNational Research and Innovation Agency2
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Martunis MartunisAfiliasi tidak diketahui1
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Lalu Ahmad ZaenuriUniversity of Mataram1
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Abdurrahman AbdurrahmanAfiliasi tidak diketahui1
Izura Masdina Mohamed ZakriAfiliasi tidak diketahui1
Faisal AhmadiAfiliasi tidak diketahui1
Ilyas IlyasPoliteknik Pertanian Negeri Pangkajene Kepulauan1
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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.scadindependent.org/index.php/jipeuradeun/oai, pertama di-harvest 7 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">Legal Transformation of Trading Businesses into Individual Limited Companies for Indonesian Micro and Small Enterprises</dc:title>
	<dc:creator xml:lang="en">Yani, Teuku Ahmad</dc:creator>
	<dc:creator xml:lang="en">Kurniawan, Andri</dc:creator>
	<dc:creator xml:lang="en">Mahfud, Mahfud</dc:creator>
	<dc:creator xml:lang="en">Hamdi, Syaibatul</dc:creator>
	<dc:creator xml:lang="en">Sautunnida, Lia</dc:creator>
	<dc:subject xml:lang="en">Transformation</dc:subject>
	<dc:subject xml:lang="en">Trading Business</dc:subject>
	<dc:subject xml:lang="en">Individual Limited Company</dc:subject>
	<dc:subject xml:lang="en">Empowerment</dc:subject>
	<dc:subject xml:lang="en">Social Sciences</dc:subject>
	<dc:subject xml:lang="en">Art and Humanities</dc:subject>
	<dc:subject xml:lang="en">Legal Studies</dc:subject>
	<dc:subject xml:lang="en">Law</dc:subject>
	<dc:description xml:lang="en">This study discusses the transformation from a Trading Business (UD) to an Individual Limited Company (PT Perorangan) as an effort to empower micro and small enterprises in Indonesia. In the context of corporate law, this transformation provides a strong legal basis and good corporate governance, enabling a Trading Business to obtain legal entity status as well as broader access to funding sources and legal protection. Utilizing a normative legal research approach, this study analyzes related legislation and assesses its impact on the sustainability of micro and small enterprises. The findings indicate that this transformation not only enhances legal certainty but also offers opportunities for companies to grow more professionally and sustainably. Moreover, the obligation to report financial documents digitally increases transparency and trust among business partners. The findings of this study are expected to make a significant contribution to the literature on empowering small businesses and encourage the government to continue supporting the transformation of Trading Businesses into Individual Limited Companies as part of an inclusive economic development strategy.</dc:description>
	<dc:publisher xml:lang="en">SCAD Independent</dc:publisher>
	<dc:date>2024-09-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.scadindependent.org/index.php/jipeuradeun/article/view/1477</dc:identifier>
	<dc:identifier>10.26811/peuradeun.v12i3.1477</dc:identifier>
	<dc:source xml:lang="en">Jurnal Ilmiah Peuradeun; Vol. 12 No. 3 (2024): Jurnal Ilmiah Peuradeun; 1237-1262</dc:source>
	<dc:source>2443-2067</dc:source>
	<dc:source>2338-8617</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.scadindependent.org/index.php/jipeuradeun/article/view/1477/903</dc:relation>
	<dc:relation>https://journal.scadindependent.org/index.php/jipeuradeun/article/view/1477/904</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Teuku Ahmad Yani, Andri Kurniawan, Mahfud Mahfud, Syaibatul Hamdi, Lia Sautunnida (Author)</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>