The Ministry of Finance is an Indonesian government ministry responsible for the nation's finance and state assets. The Finance Minister is responsible to the President. The ministry's motto is Nagara Dana Rakça, which means "guardian of state finance".
Versi Ebook ini merupakan kumpulan dari 7 (tujuh) tulisan yang ada di Majalah Hukum Nasional Volume 55 Nomor 2 Tahun 2025. Selamat membaca dan semoga bermanfaat.
Participating Interest (PI) 10% merupakan kebijakan afirmatif yang diberikan kepada daerah penghasil minyak dan gas bumi (migas) agar dapat turut serta secara aktif dalam pengelolaan sektor hulu migas melalui Badan Usaha Milik Daerah (BUMD). Penelitian ini bertujuan untuk menganalisis keberadaan PI 10% dalam perspektif konstitusi ekonomi Indonesia, khususnya sebagai manifestasi dari hak menguasai negara sebagaimana diatur dalam Pasal 33 Undang-Undang Dasar Negara Republik Indonesia Tahun 1945. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan peraturan perundang-undangan, pendekatan konseptual, dan pendekatan historis. Hasil penelitian menunjukkan bahwa kebijakan PI 10% merupakan bentuk pelaksanaan asas desentralisasi fiskal dalam rangka menjamin keadilan distribusi pengelolaan sumber daya alam antara pusat dan daerah. Namun, implementasi kebijakan ini masih menghadapi berbagai tantangan, termasuk keterbatasan kapasitas BUMD, ketidakharmonisan regulasi teknis, serta belum optimalnya pengawasan pemerintah pusat terhadap efektivitas penggunaan dana PI. Dengan demikian, perlu dilakukan penguatan regulasi dan pengawasan guna memastikan bahwa PI 10% benar-benar menjadi instrumen konstitusional untuk mewujudkan kemakmuran rakyat.
This study examines the impact of green banking disclosure on firms’ sustainable growth. The methodology used is panel data analysis with a sample of 45 banks in Indonesia, a total of 578 observations from 2004 to 2021, listed on the Indonesia Stock Exchange. Data are taken from annual reports, financial reports, corporate sustainability reports, and government publications. The results show that GBDI has a negative effect on SGR, suggesting that green banking disclosures, although necessary, require resource allocation that could potentially reduce the firm’s growth capacity. This study also analyzed the moderating variables of firm size (FSIZE) and firm age (FAGE) to determine their effect on the relationship between GBDI and SGR. However, the results show that neither FSIZE nor FAGE significantly strengthen this relationship. However, FAGE strengthens the relationship between GBDI and SGR for state-owned banks. This study adds novelty to the research by highlighting the importance of understanding how sustainability disclosure affects firm growth, especially in green banking.
This paper examines the role of cross-sector collaboration and innovation in the implementation of Cash Waqf Linked Sukuk (CWLS) in Indonesia. The study explores how CWLS, as a modern Islamic financial instrument, effectively mobilizes cash waqf and contributes to social and economic development. Utilizing a qualitative research methodology, the paper analyses data from various sources, highlighting the impact of collaborative efforts among government agencies, financial institutions, and community organizations. The findings demonstrate significant advancements in financial inclusion, poverty alleviation, and sustainable development. Recommendations for policy enhancements and future research directions are provided
Purpose: This study examines the effect of capital expenditure and the level of dependency on the financial performance of local governments in Indonesia. This study also includes the level of financial soundness as a moderating variable. Method: This study uses local government financial data throughout Indonesia from www.djpk.kemenkeu.go.id. This study produced a total sample of 630 observations based on purposive sampling. Hypothesis testing was done using multiple linear regression analysis for cross-section data. Findings: This study concludes that capital expenditure has a positive effect on local government financial performance, while the level of dependency has a negative effect on local government financial performance. In addition, the level of financial soundness does not increase the positive relationship between capital expenditure and local government financial performance. The level of financial soundness also does not reduce the negative relationship between the level of dependency and the financial performance of local governments. Novelty: This study employs local government’s financial health as a moderating variable in the influence of capital expenditure and the level of dependence on local government financial performance in this study, which is still rarely conducted in previous studies. Also, this research contributes to providing literature related to local government financial health, which is rarely reviewed in the field of public sector accounting in Indonesia.
