Melola Discovery

← Melola Discovery

Akses terbuka Jurnal SINTA 1

Rethinking Indonesian Single-Member Companies: Lessons from the European Union for Sustainable Business Governance

Jambe Law Journal · Vol. 9 No. 1 (2026) · hlm. 435–473

DOI
10.22437/w3f9r267
ISSN
2598-795X, 2598-7925
Terbit
2026-07-25
Penerbit
Faculty of Law, Jambi University
Bahasa
eng
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

The introduction of the Indonesian Perseroan Perseorangan (Single-Member Company/SMC) under the Job Creation Law is intended to improve the ease of doing business. Allowing a company to be established and managed by a single individual, the SMC signifies a transformation from traditional corporate law principles. While existing studies emphasize economic deregulation and business formalization, limited attention has been paid to whether this simplified corporate model is compatible with the emerging paradigm of Sustainable Corporate Governance (SCG). This study addresses that gap by evaluating the Indonesian SMC framework through an SCG perspective and comparing it with the European Union’s regulatory approach. Its principal contribution is the development of an SCG-based comparative evaluative framework for assessing simplified corporate entities, demonstrating that the compatibility of Single-Member Company regimes should be measured not only by ease of doing business but also by their capacity to ensure long-term governance accountability, stakeholder protection, and environmental responsibility. Employing normative legal research and a comparative legal approach, this study examines Indonesia's regulatory framework in comparison with the European Union's SMC regime using four dimensions of SCG: governance accountability, transparency and sustainability disclosure, stakeholder and creditor protection, and corporate environmental responsibility. The findings reveal that although Indonesia's regulatory model significantly improves business accessibility and administrative efficiency, it provides limited institutional safeguards to support sustainable governance. By contrast, the European Union adopts a more balanced regulatory approach that combines business flexibility with governance safeguards. Therefore, the study proposes a proportionate governance model capable of reconciling business simplification with sustainable corporate governance.

Kata kunci

Jaringan kolaborasi para penulis

28 penulis · 60 tautan kepenulisan bersama · 35 lintas organisasi

Arahkan kursor atau ketuk sebuah nama untuk menyorot rekan penulisnya. Klik dua kali untuk membuka halaman penulis.

  • Universitas Muslim Indonesia
  • Institut Agama Islam Negeri Bone
  • Universitas Islam Negeri Ar-Raniry
  • Ankara University
  • Universitas Tompotika Luwuk
  • Universitas Gorontalo
  • Universitas Islam Negeri Alauddin Makassar
  • Organisasi lain
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Lukman ArakeInstitut Agama Islam Negeri Bone2
Kurniati AbidinInstitut Agama Islam Negeri Bone2
Hardianto DjanggihUniversitas Tompotika Luwuk2
Marten BungaUniversitas Gorontalo1
Yuli Adha HamzahUniversitas Muslim Indonesia1
Arianty Anggraeni MangerengiAfiliasi tidak diketahui1
Muhammad Yasir YusufUniversitas Islam Negeri Ar-Raniry1
Elviana BaharuddinUniversitas Islam Negeri Ar-Raniry1
Hamzah LatifInstitut Agama Islam Negeri Bone1
Faturrahman FaturrahmanInstitut Agama Islam Negeri Bone1
Waode Mabrukah AzzahrahUniversitas Islam Negeri Alauddin Makassar1
Muhammad Zaid IqbalUniversitas Islam Negeri Ar-Raniry1
Ilmiati IlmiatiInstitut Agama Islam Negeri Bone1
Lazimatun NazhifahUniversitas PTIQ Jakarta1
Hamzah HamzahInstitut Agama Islam Negeri Bone1
Abdulahanaa AbdulahanaaInstitut Agama Islam Negeri Bone1
Ismail KeriInstitut Agama Islam Negeri Bone1
Sylviah SylviahInstitut Agama Islam Negeri Bone1
Aditya Halim Perdana Kusuma PutraUniversitas Muslim Indonesia1
Salle SalleUniversitas Muslim Indonesia1
Farah Syah RezahUniversitas Muslim Indonesia1
Hijriani HijrianiUniversitas Sulawesi Tenggara1
SalleUniversitas Muslim Indonesia1
Zainuddin ZainuddinUniversitas Muslim Indonesia1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) http://jlj.unja.ac.id/index.php/home/oai, pertama di-harvest 9 Nov 2026, terakhir terlihat 9 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">Rethinking Indonesian Single-Member Companies: Lessons from the European Union for Sustainable Business Governance</dc:title>
	<dc:creator xml:lang="en">Abbas, Ilham</dc:creator>
	<dc:creator xml:lang="en">Ramadani, Rizki</dc:creator>
	<dc:creator xml:lang="en">Aswari, Aan</dc:creator>
	<dc:creator xml:lang="en">Yaqien Makkarateng, Ma'adul</dc:creator>
	<dc:subject xml:lang="en">Business Law</dc:subject>
	<dc:subject xml:lang="en">Good Corporate Governance</dc:subject>
	<dc:subject xml:lang="en">Single Member Company.</dc:subject>
	<dc:description xml:lang="en">The introduction of the Indonesian Perseroan Perseorangan (Single-Member Company/SMC) under the Job Creation Law is intended to improve the ease of doing business. Allowing a company to be established and managed by a single individual, the SMC signifies a transformation from traditional corporate law principles. While existing studies emphasize economic deregulation and business formalization, limited attention has been paid to whether this simplified corporate model is compatible with the emerging paradigm of Sustainable Corporate Governance (SCG). This study addresses that gap by evaluating the Indonesian SMC framework through an SCG perspective and comparing it with the European Union’s regulatory approach. Its principal contribution is the development of an SCG-based comparative evaluative framework for assessing simplified corporate entities, demonstrating that the compatibility of Single-Member Company regimes should be measured not only by ease of doing business but also by their capacity to ensure long-term governance accountability, stakeholder protection, and environmental responsibility. Employing normative legal research and a comparative legal approach, this study examines Indonesia's regulatory framework in comparison with the European Union's SMC regime using four dimensions of SCG: governance accountability, transparency and sustainability disclosure, stakeholder and creditor protection, and corporate environmental responsibility. The findings reveal that although Indonesia's regulatory model significantly improves business accessibility and administrative efficiency, it provides limited institutional safeguards to support sustainable governance. By contrast, the European Union adopts a more balanced regulatory approach that combines business flexibility with governance safeguards. Therefore, the study proposes a proportionate governance model capable of reconciling business simplification with sustainable corporate governance.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Law, Jambi University</dc:publisher>
	<dc:date>2026-07-25</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://jlj.unja.ac.id/index.php/home/article/view/657</dc:identifier>
	<dc:identifier>10.22437/w3f9r267</dc:identifier>
	<dc:source xml:lang="en">Jambe Law Journal; Vol. 9 No. 1 (2026): 2026; 435-473</dc:source>
	<dc:source>2598-795X</dc:source>
	<dc:source>2598-7925</dc:source>
	<dc:source>10.22437/zj6px532</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://jlj.unja.ac.id/index.php/home/article/view/657/136</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Ilham Abbas, Rizki Ramadani, Aan Aswari, Ma'adul Yaqien Makkarateng</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>