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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) · pp. 1237–1262

DOI
10.26811/peuradeun.v12i3.1477
ISSN
2443-2067, 2338-8617
Published
2024-09-30
Publisher
SCAD Independent
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

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.

Keywords

Collaboration network of the authors

40 authors · 80 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • National Research and Innovation Agency
  • University of Mataram
  • Politeknik Pertanian Negeri Pangkajene Kepulauan
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Achmad RoesyadiAffiliation unknown3
Lailatul QadariyahAffiliation unknown3
Heri Septya KusumaAffiliation unknown3
Sumarno SumarnoAffiliation unknown2
Ridho DestawanAffiliation unknown2
Irfan HanifAffiliation unknown2
Rizanizarli RizanizarliAffiliation unknown2
Fikri FikriAffiliation unknown2
Viqhi AswieAffiliation unknown2
Rismawati RasyidAffiliation unknown2
Sri Rachmania JuliastutiAffiliation unknown2
Langgeng Wahyu SantosaAffiliation unknown2
Suprapto SupraptoNational Research and Innovation Agency2
Nellyana RoesaAffiliation unknown1
Sophia ListrianiAffiliation unknown1
Mohd Zaidi DaudAffiliation unknown1
Rosmawati RosmawatiAffiliation unknown1
Yuyun YuniatiAffiliation unknown1
Selfina GalaAffiliation unknown1
Rahmat Catur WibowoAffiliation unknown1
Rahmi MulyasariAffiliation unknown1
Martunis MartunisAffiliation unknown1
Dahlan DahlanAffiliation unknown1
Mansari MansariAffiliation unknown1
Lalu Ahmad ZaenuriUniversity of Mataram1
Riza Chatias PratamaAffiliation unknown1
Ida MulyanaAffiliation unknown1
Abdurrahman AbdurrahmanAffiliation unknown1
Izura Masdina Mohamed ZakriAffiliation unknown1
Faisal AhmadiAffiliation unknown1
Ilyas IlyasPoliteknik Pertanian Negeri Pangkajene Kepulauan1
Faisal A.RaniAffiliation unknown1
Eddy PurnamaAffiliation unknown1
Rangga Lukita DesnataAffiliation unknown1
SITI NURUL YAQINAHAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.scadindependent.org/index.php/jipeuradeun/oai, first harvested 7 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<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>