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All Journal Jurnal Hukum dan Sosial Politik Jurnal Riset Multidisiplin Edukasi
Nur Shabrina
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Law, Crime, Criminology & Criminal Justice Other

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Pembaharuan Hukum Tata Negara Dalam Dinamika Politik Hukum Kuswan Hadji; Nur Azizah; Nur Shabrina; Irma Firnanda; Nian Puspita; Annisa Hafida
Jurnal Hukum dan Sosial Politik Vol. 2 No. 2 (2024): Mei : Jurnal Hukum dan Sosial Politik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jhsp-widyakarya.v2i2.2907

Abstract

As legal politics is used as a fundamental guideline in the process of identifying values, establishing, shaping and developing national law in Indonesia, it plays a significant role in the formation of Indonesian legislation and national law. Given the relationship between Constitutional Law and the development of society, it is clear that understanding Constitutional Law involves not only the study of the Constitution, but should also focus more on the occurrence of the Constitution itself. In this context, it is very important to do renewal and awareness in thinking in the field of Constitutional Law. To maintain its dynamic nature, Constitutional Law considers both formal and functional viewpoints. The role of legal politics in achieving state goals is the basic policy of state governance that will be, is, and is legal according to the law with the goals to be achieved by the state are goals that are in line with current legal policies, which can change and are closely related to legal policies and the direction of national development
PENGANGGARAN MODAL PERUSAHAAN MULTINASIONAL CORPORATION (MNC) Muammar Khadafi; Leni Putri Ramadhani; Nur Shabrina; Agus Pitriana; Mutiara Zairah
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 12 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Desember 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i12.1467

Abstract

Capital budgeting is a crucial process in long-term investment decision-making, particularly for multinational corporations (MNCs) operating across borders. Unlike domestic companies, MNCs face additional complexities such as differences in currency exchange rates, cross-border tax policies, profit repatriation restrictions, political risk, and differing perspectives between parent and subsidiary companies. This paper aims to explain the concept of capital budgeting in MNCs, the differences in analysis from the parent and subsidiary perspectives, the profit repatriation mechanism, and the key factors to consider in evaluating international projects. The analytical method used focuses on the Net Present Value (NPV) approach, taking into account after-tax cash flows, exchange rates, and risk-adjusted rates of return. Through conceptual discussions and case studies, this paper demonstrates that investment decisions that appear feasible from the subsidiary’s perspective may not necessarily be profitable for the parent company. Therefore, MNC capital budgeting must be conducted comprehensively, emphasizing value creation for the parent company and its shareholders as a whole.
Co-Authors Agus Pitriana Annisa Hafida Cut Fera Novita Irma Firnanda Kuswan Hadji Leni Putri Ramadhani Muammar Khadafi Mutiara Zairah Nian Puspita Nur Azizah Viona Diansari