Abstract
This study aims to determine the legal protection of the government agency logo according to intellectual property law according to state financial law and to find out the harmonization strategy of legal protection of government agency logos between according to intellectual property law and according to state financial law. Qualitative research is carried out using the applied law research approach. The results showed that the logo of government agencies is the result of intellectual property that can become a trademark or copyright. Repressive intellectual property legal protection can be done if preventive legal protection has been done through trademark registration or copyright. While legal protection for state finances can be done if the logos of government agencies become part of intangible assets. Government agencies are required to safeguard intangible assets through administrative safeguards, in the form of bookkeeping in financial statements, and legal safeguards, in the form of registering and storing proof of trademark certificates or copyrights. If these two safeguards are carried out, harmonization between legal protection according to state financial law and intellectual property law has taken place. Preventive and repressive protection of agency logos as intangible assets can be optimized. Keywords: agency logos, intangible assets, legal
Highlights
This study aims to determine the legal protection of the government agency logo according to intellectual property law according to state financial law and to find out the harmonization strategy of legal protection of government agency logos between according to intellectual property law and according to state financial law
Repressive intellectual property legal protection can be done if preventive legal protection has been done through trademark registration or copyright
While legal protection for state finances can be done if the logos of government agencies become part of intangible assets
Summary
Pembentukan logo dapat berperan sebagai salah satu prime mover perubahan budaya kerja dalam instansi pemerintah yang akan membantu membentuk persepsi masyarakat (consumer imagery) terhadap instansi pemerintah tersebut. Logo bisa menjadi bagian dari merek dan atau hak cipta. Merek dan Indikasi Geografis, pasal 1, mengungkap bahwa merek adalah tanda yang dapat ditampilkan secara grafis berupa gambar, logo, nama, kata, huruf, angka, susunan warna, dalam bentuk 2. Hak Cipta pasal 40 ayat 1, huruf f, menyebutkan bahwa ciptaan yang dilindungi meliputi ciptaan dalam bidang ilmu pengetahuan, seni, dan sastra, terdiri atas antara lain; karya seni rupa dalam segala bentuk seperti lukisan, gambar, ukiran, kaligrafi, seni pahat, patung, atau kolase. Di penjelasan pasal tersebut mengungkap bahwa yang dimaksud dengan "gambar" antara lain, motif, diagram, sketsa, logo, unsur-unsur warna dan bentuk huruf indah. APBN/APBD disusun dan disajikan sesuai dengan standar akuntansi pemerintahan
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