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All Journal FIAT JUSTISIA: Jurnal Ilmu Hukum Jurnal Penelitian Hukum De Jure Integritas: Jurnal Antikorupsi JURNAL PENDIDIKAN TAMBUSAI JURNAL ILMIAH LIVING LAW Jurnal Riset Bisnis dan Investasi Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Kontemporer Jurnal Pajak dan Keuangan Negara (PKN) LEGAL BRIEF Jurnal Hukum Lex Generalis Educoretax Administrative and Environmental Law Review Journal of Legal and Cultural Analytics (JLCA) Indonesia Law Reform Journal (ILREJ) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Indonesian Journal of Applied and Industrial Sciences (ESA) Jurnal Hukum dan Sosial Politik Journal of Contemporary Law Studies The International Journal of Financial Systems Activa Yuris: Jurnal Hukum Amandemen: Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia Accounting Analysis Journal
Kartiko, Nafis Dwi
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Impact of Bank Ownership Structure on Green Banking Practices in Indonesia: The Moderating Role of Corporate Governance Kartiko, Nafis Dwi; Firmansyah, Amrie
The International Journal of Financial Systems Vol. 2 No. 1 (2024)
Publisher : Otoritas Jasa Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61459/ijfs.v2i1.43

Abstract

This study aims to analyze the impact of institutional, foreign, and government ownership on green banking disclosure in Indonesia. The sample includes 578 observations of banking companies in Indonesia over the period 2004 to 2021, and is analyzed using the OLS multiple linear regression method. The findings show that institutional and foreign ownership are negatively correlated with green banking disclosure, while government ownership has no significant impact. In terms of corporate governance moderation, this study shows that governance strengthens the positive effect between institutional ownership and green banking disclosure, but weakens the relationship between foreign ownership and green banking disclosure.
How Does Banking Innovation Impact Banking Stability in Indonesia? The Moderating Role of Gender Diversity Kartiko, Nafis Dwi
The International Journal of Financial Systems Vol. 2 No. 2 (2024)
Publisher : Otoritas Jasa Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61459/ijfs.v2i2.74

Abstract

This study aims to examine the impact of banking innovation on banking stability in Indonesia. Using financial data from 46 banks listed on the Indonesia Stock Exchange from 2004 to 2022 with 637 observations, this study applies the Ordinary Least Squares (OLS) method for its analysis. The results of this study show that banking innovation exerts a significant positive influence on banking stability in Indonesia. However, a surprising finding emerges from the moderation of gender diversity which turns out to have a negative effect on the relationship between banking innovation and banking stability, contrary to the literature that often shows a positive effect of gender diversity on firm performance. Additional analysis suggests that despite innovations, SOEs with strict structures and regulations may not be able to fully capitalise on the efficacy of such innovations due to bureaucratic barriers and strict government policies. In contrast, non-SOE firms are more agile and able to implement innovations with higher effectiveness, which contributes to their financial stability. The study also analyses various financial quadrants, showing that the effect of innovation on banking stability varies based on asset characteristics and firm age.
Does Financial Innovation Support Development of Pensions and Insurance? The Moderating Role of Green Technology Kartiko, Nafis Dwi; Mu’min, M. Silahul; Anam, Muhammad Syariful
The International Journal of Financial Systems Vol. 2 No. 2 (2024)
Publisher : Otoritas Jasa Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61459/ijfs.v2i2.76

Abstract

This study aims to assess the impact of financial innovation on the development of pension and insurance systems in ASEAN countries. Using secondary data analysis methods from 10 ASEAN member countries over the period 2004-2021, this study found that financial innovation has a positive and significant influence on operational efficiency and risk management in both sectors. The adoption of new financial technologies and innovative strategies is proven to promote sustainable growth, as well as strengthen financial stability, which has a positive impact on the welfare of people who depend on pension and insurance services. In addition, the application of green technologies in pension and insurance fund management also supports environmental sustainability and generates positive economic impacts. These findings confirm the importance of policies that support financial innovation as a key strategy in strengthening financial systems in the ASEAN region.
Pertanggungjawaban Terhadap Perlindungan Konsumen atas Peredaran Emas Ilegal Kartiko, Nafis Dwi; Soegiono, Samuel Putra; Indradewi, Astrid Athina
Journal of Contemporary Law Studies Vol. 2 No. 1 (2024): November
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/lawstudies.v2i1.3114

Abstract

Consumer protection law plays a crucial role in safeguarding the rights and interests of consumers in various sectors by ensuring fair trade practices, product safety, preventing fraud, and building trust between consumers and businesses. This research aims to analyse legal liability in the context of consumer protection against illegal gold circulation. This research uses a normative-dogmatic juridical research method. The results show that there is a significant violation of consumers' right to correct and accurate information, which affects their purchasing and investment decisions. The research suggests the need for greater transparency and the application of stricter sanctions to prevent similar incidents in the future. The theoretical implications of this research strengthen the understanding of the application of consumer protection law in real practice, while its practical implications emphasise the importance of industry compliance with legal standards to maintain consumer confidence and market integrity.
Does bank risk-taking behavior affect corporate income tax expenses? Kartiko, Nafis Dwi; Firmansyah, Amrie; Mu’min, M. Silahul; Anam, Muhammad Syariful
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1469

Abstract

This study examines the effect of bank risk-taking behavior on income tax expense recognized in the financial statements. The study uses a secondary data analysis approach to the annual reports and financial statements of 46 banks listed on the Indonesia Stock Exchange from 2004 to 2022, with 566 observations. The sample selection was done purposively based on certain criteria to ensure data completeness and consistency. The analysis technique used is Ordinary Least Squares (OLS) regression to identify the relationship between risk variables and tax expenses. The results show that high risk-taking behavior, as measured by SDROA and SDROE variables, negatively affects the income tax expenses reflected in the effective tax rate (ETR). Banks with high-performance volatility tend to utilize tax planning space to maintain liquidity and profitability. The difference in effect between SOE and non-SOE banks confirms that ownership structure affects flexibility in recognizing tax expenses. Pandemic conditions and reduced corporate income tax rates further strengthen the negative relationship between risk and ETR. Pandemic conditions and the reduction in corporate income tax rates during the 2020-2022 period also increase the bank's room for maneuver to manage the recognition of its tax expenses.
Reducing Socio-economic Disparities in Indonesia: Strengthening the Taxation Sector in Indonesia Kartiko, Nafis Dwi; Widjiastuti, Agustin
Activa Yuris: Jurnal Hukum Vol. 3 No. 1 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/ay.v3i1.15912

Abstract

This legal research aims to analyze the strengthening of the tax sector in Indonesia to overcome the socio-economic disparities in the era of the Industrial Revolution 4.0. The research methodology used is descriptive qualitative research using a normative legal approach and documentary data collection techniques. The research model focuses on analyzing tax policy and related literature to understand the problem and provide solutions to address the problem. This research identifies tax evasion and corruption in the tax sector as the main factors contributing to Indonesia's low tax revenue. This research suggests that tax law reform and institutional transformation are needed to strengthen the capacity of tax institutions and improve tax administration, human resources, and information technology infrastructure to increase tax revenue and reduce tax evasion practices. Increased public confidence in the tax system can improve tax fairness and equity at all levels of society.
Penerapan Prinsip Tanggung Jawab dan Sanksi Pidana dalam Hukum Kesehatan terhadap Peredaran Kosmetik Ilegal Kartiko, Nafis Dwi; Soegiono, Samuel Putra; Indradewi, Astrid Athina; Ginting, Yuni Priskila; Boong, Vicariya Retnowati
Amandemen: Jurnal Ilmu pertahanan, Politik dan Hukum Indonesia Vol. 2 No. 3 (2025): Amandemen: Jurnal Ilmu pertahanan, Politik dan Hukum Indonesia
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/amandemen.v2i3.1018

Abstract

This research aims to conduct a juridical analysis of cases of circulation of illegal cosmetic products. The method used is normative-dogmatic juridical research, which focuses on relevant legal doctrines and principles. The approach used is a conceptual approach and a statutory approach, with primary legal sources including the Health Law, BPOM Regulations, the Criminal Code (KUHP), and the Criminal Procedure Code (KUHAP). Secondary legal sources include journals, books, and other references that support the analysis. The results show that the distribution of illegal cosmetic products that do not meet safety and quality standards, as in the case of the defendant Megawati binti Rahmat alias Mega in verdict number 39/Pid.Sus/2020/PN Slr, is a serious violation of health law and consumer protection in Indonesia. Based on the principle of liability based on the element of fault, the defendant can be held legally responsible because it is proven that she distributed cosmetics without a distribution permit containing hazardous substances such as mercury. The Panel of Judges considered that the defendant's actions fulfilled the elements of unlawful acts in accordance with Article 1365 of the Civil Code and Article 196 of Law of the Republic of Indonesia Number 36 of 2009 concerning Health. The implications of this research emphasize the importance of strict law enforcement and the application of the principle of responsibility to protect public health from dangerous cosmetic products.
Institutional Ownership and Corporate Sustainable Growth: Insights from the Indonesian Banking Sector Firmansyah, Amrie; Kartiko, Nafis Dwi
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.43149

Abstract

This study investigated the effect of institutional ownership on corporate sustainable growth, with a particular focus on the moderating roles of firm size and firm age. The sample comprises 45 banks listed on the Indonesia Stock Exchange (IDX) from 2004 to 2021, resulting in 578 firm-year observations. Employing Ordinary Least Squares (OLS) regression, the findings indicate that institutional ownership has a negative effect on sustainable growth. However, firm size and firm age do not significantly moderate this relationship for firms with either above-average or below-average asset levels. Further analysis reveals that institutional ownership negatively affects smaller firms, while its impact on larger firms is statistically insignificant. These results suggest that the relationship between institutional ownership and sustainable growth may vary with firm size, although not in a moderating capacity. The findings imply that, while firm size and firm age do not function as moderators, they remain important contextual factors in understanding the influence of institutional ownership on corporate sustainable growth.
Peran AALCO dalam Pemulihan Aset Kejahatan Transnasional: Perspektif Hukum tentang Kerjasama Asia-Afrika Siswanto, Carissa Amanda; Kartiko, Nafis Dwi
Jurnal Penelitian Hukum De Jure Vol 25, No 2 (2025): July Edition
Publisher : Law and Human Rights Policy Strategy Agency, Ministry of Law and Human Rights of The Repub

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30641/dejure.2025.V25.67-84

Abstract

The Asia-African Legal Consultative Organization (AALCO), as an intergovernmental organization in Asia and Africa, possesses significant potential to facilitate cooperation among member states in combating transnational crimes and recovering assets. The objective of this study is to explore and analyze the role of the Asia-African Legal Consultative Organization (AALCO) in the international legal framework governing asset recovery of assets arising from criminal activities. The research method used is normative-dogmatic juridical with statutory, conceptual, and comparative approaches. This research uses primary legal sources, such as laws and international treaties, as well as secondary legal sources, such as journals, articles, books, and comments on judges' decisions. The findings of this study indicate that AALCO has an important role in facilitating cooperation among its member states for the recovery of assets derived from criminal activities. AALCO has developed mechanisms such as conventions and guidelines to guide member states in asset recovery. However, this research also found limitations, such as the lack of harmonization of laws among the member states and limited institutional capacity in some states. In addition, there are still challenges in cross-jurisdictional coordination and a lack of public awareness on the importance of asset recovery. In light of these findings, this research recommends AALCO to strengthen a uniform legal framework and improve training and capacity building for law enforcement. In addition, AALCO also needs to strengthen information networks among member states and build partnerships with international organizations. By implementing these recommendations, AALCO can be more effective in supporting efforts to recover assets derived from criminal conducts in the Asia and Africa region.
Tata Kelola dan Perlindungan Hak Asasi Manusia di Era Globalisasi Investasi: Strategi dan Tantangan Widjiastuti, Agustin; Kartiko, Nafis Dwi
Jurnal Hukum Lex Generalis Vol 5 No 11 (2024): Tema Hukum Lingkungan
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research highlights the imbalance between foreign investment growth and human rights protection in Indonesia. The main problem is the potential for human rights violations in investment activities, such as land conflicts and socio-economic impacts that harm local communities. The purpose of this study is to evaluate the policies and strategies implemented by the government to ensure that investment is in line with respect for human rights, and to identify obstacles that hinder the effectiveness of such protection. The results show that while foreign investment can drive economic growth, stricter regulations, active stakeholder engagement, and effective oversight are needed to prevent human rights violations. This approach is expected to create a fair and sustainable investment environment, while safeguarding social and humanitarian interests in the midst of investment globalization.
Co-Authors Agustin Widjiastuti Amanta, Hafiz Putra Amrie Firmansyah Anam, Muhammad Syariful Arham, Amardianto Astrid Athina Indradewi Boong, Vicariya Retnowati Fajar Sugianto Hanunisa, Salma Zhafira Ismi Fathia Rachmi, Ismi Fathia Mohamad Heykal Mu’min, M. Silahul Riandoko, Riko Rohman, Mohammad Syafi'ur Sanjaya, Niki Siswanto, Carissa Amanda Soegiono, Samuel Putra Stilia, Lilian Yuniar Tedjokusumo, Dave David Tokuyama , Shintaro Yuni Priskila Ginting