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All Journal Jurnal IUS (Kajian Hukum dan Keadilan) Jurnal Suara Hukum
Hanif Hardianto
Faculty of Law, Social, and Political Sciences, Universitas Terbuka, Indonesia
Law, Crime, Criminology & Criminal Justice

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Government Control and Environmental Corporate Social Responsibility Commitments Eko Nuriyatman; Fitria; Lili Naili Hidayah; Hanif Hardianto; Rahmad Hendra
Jurnal IUS Kajian Hukum dan Keadilan Vol. 14 No. 2 (2026): Jurnal IUS Kajian Hukum dan Keadilan
Publisher : Magister of Law, Faculty of Law, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ius.v14i2.1839

Abstract

This study examines the adequacy of government oversight in ensuring corporate compliance with the environmental dimension of corporate social and environmental responsibility (TJSL). The study addresses a normative problem arising from the fragmented relationship between the corporate-law regime governing TJSL and the environmental-law regime governing environmental compliance, supervision, reporting, and enforcement. Using normative legal research with statutory and conceptual approaches, the study analyzes the coherence of Law Number 40 of 2007, Law Number 25 of 2007, Law Number 32 of 2009 as amended by Law Number 6 of 2023, Government Regulation Number 47 of 2012, and Government Regulation Number 22 of 2021. The analysis identifies regulatory fragmentation as the principal structural problem, while weak institutional integration, limited verification, inadequate environmental disclosure, and weak public participation operate as related institutional consequences. The novelty lies in reconstructing government oversight through an Integrated Environmental CSR Accountability Framework that connects TJSL obligations, environmental compliance, governmental supervision, outcome-based reporting, independent verification, public participation, and proportionate enforcement. The reconstruction proposes that Government Regulation Number 47 of 2012 be strengthened, particularly its provisions on corporate planning, reporting, and sanctions, through explicit cross-references to the environmental compliance and supervisory mechanisms under Government Regulation Number 22 of 2021. The framework shifts environmental CSR assessment from expenditure and activity-based reporting toward legally and environmentally measurable outcomes.
Digital Fiscal Accountability under Indonesian Administrative Law: A Framework for AI-Driven Regional Budget Governance Fitria Fitria; Eko Nuriyatman; Firdaus Arifin; Rahayu Repindowaty Harahap; Hanif Hardianto; Siti Fatimah; Rustian Mushawirya
Jurnal Suara Hukum Vol. 8 No. 2 (2026): Jurnal Suara Hukum
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsh.v8n2.p324-353

Abstract

Artificial intelligence (AI) is increasingly used to support public-sector fiscal analysis. Yet, its integration into regional budgeting creates a legal problem that existing Indonesian administrative-law arrangements do not expressly resolve: how AI-generated recommendations may be used without transferring legally binding decision-making authority from public officials to algorithmic systems. This article examines the normative conditions for using AI as a decision-support instrument in regional budget governance. It develops a digital fiscal accountability framework for addressing fiscal turbulence, transparency, responsibility, and reviewability. The research uses a normative juridical method based on statutory and conceptual approaches. Primary legal materials are analyzed to identify rules and principles concerning governmental authority, administrative procedure, accountability, data protection, and digital government, while secondary literature is used to construct the conceptual relationship between administrative law and algorithmic governance. The analysis finds that AI may improve fiscal forecasting, anomaly detection, and scenario analysis, but these benefits do not make AI an autonomous administrative decision-maker. The proposed framework therefore requires human validation, traceable decision records, data-quality controls, algorithmic auditability, contestability, and a clear allocation of responsibility among officials, institutions, and technology providers. Digital fiscal accountability is proposed as a normative reconstruction that connects existing administrative-law principles with AI-specific safeguards rather than as a claim that Indonesian law already comprehensively regulates AI-driven budgeting.
Co-Authors Eko Nuriyatman Eko Nuriyatman Firdaus, Arifin Fitria Fitria Fitria Lili Naili Hidayah Rahayu Repindowaty Harahap Rahmad Hendra Rustian Mushawirya Siti Fatimah