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Implementation of the Non-Tax State Revenue Policy on the Use of Forest Areas in Controlling Mining Activities in Forest Areas Almansuri, Anton; Wicaksana, Harits Hijrah; Mariam, Siti; Waluyo, Surryanto Djoko
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4878

Abstract

This study examines the implementation of Non-Tax State Revenue – Forest Area Utilization (PNBP-PKH) as an instrument for controlling mining in forest areas. The background is the high economic contribution—PNBP-PKH reached IDR 2.42 trillion (2021), IDR 2.88 trillion (2022), and IDR 2.55 trillion (2023)—but accompanied by net deforestation of 104,000 ha (2021–2022). A qualitative descriptive method was used through interviews with six key informants from the government and business actors. The results show that impact category-based tariffs (L1–L3) encourage early reclamation, but are hampered by institutional coordination, regional verification capacity, unintegrated cross-ministerial information systems, and suboptimal business actors. Several companies experience administrative delays and spatial data discrepancies. The conclusion is that digital integration, increased regional technical capacity, and simplified procedures are needed to strengthen the dual role of PNBP-PKH as a fiscal and environmental policy.
TECHNO-ECONOMIC ANALYSIS OF A COMMUNITY-OWNED RENEWABLE ENERGY COOPERATIVE BASED ON A WAQF (ISLAMIC ENDOWMENT) MODEL Mariam, Siti; Begum, Ayesha; Hendriks, Pieter
Journal of Moeslim Research Technik Vol. 2 No. 4 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/technik.v2i4.2717

Abstract

The global energy transition requires novel, equitable financing models for decentralized, community-owned renewable energy (CORE) systems, as high-cost conventional capital often renders essential infrastructure projects financially unviable in developing regions. This study aims to develop and validate a bespoke Techno-Economic Model (TEM) that quantifies the structural benefits of integrating a CORE cooperative with the perpetual, non-profit Waqf (Islamic Endowment) financing mechanism. A quantitative approach utilized the TEM to optimize a 25-year microgrid project lifespan, comparing a Waqf-funded scenario (zero cost of capital, 30% mandatory asset preservation fund) against a Conventional Debt Benchmark (CDB) with an 8.5% interest rate. The optimized 250 kWp PV/500 kWh BESS Waqf-CORE system achieved a Levelized Cost of Energy (LCOE) of 0.081/kWh, which is 35.2% lower than the CDB’s LCOE of 0.125/kWh. This cost reduction equated to a 1.83 million capital avoidance over the project’s Net Present Cost (NPC). The Waqf model fundamentally eliminates debt-related overheads and ensures perpetual asset maintenance, proving that patient, ethical capital is structurally superior for long-duration public utility infrastructure. This offers a robust, scalable, and self-sustaining blueprint for achieving energy access and climate resilience in Muslim-majority nations and beyond.
Co-Authors - Khaeruman Abdul Haeba Ramli Aditya Halim Perdana Kusuma Putra Putra Adrifa, Zacky Putra Agung Edi Rustanto Ahdi Riyono Ahmad Suriansyah Ahmad Zainal Ajat Sudrajat Al Kausar, Al Kausar Almansuri, Anton Amalia Sapriati Amrullah Amrullah Anak Agung Ketut Diatmika Ardhana, Nugroho Aji Arif, Zaenal Arifah, Muhammad Syahroni Arifin, Antoni Ludfi Arsyi Rizqia Amalia Aulia, Nur Nabila Azhar Nampira, Ardi Bagiastra, I Ketut Begum, Ayesha bt Rushdi, Hashlina Budi, Erwanto Budi, Erwanto Catur Kepirianto Cholifihani, Muhamad Cholifihani, Muhammad Christover, Jean Cornelius Rantelangi Damayanti, Si Luh Putu Dedi Junaedi Defran, Hanif Muhammad Dewi Purnamasari Dewi, Maya Puspita Dihin Septyanto Din Azwar Uswatun Djati, Sunding Pantja Djoko Sutrisno Ekawati, Rosa Eni Rosnija Eric Hermawan Ernawati Ernawati Eros Rosmiati Evi Novita Evinovita, Evinovita Fadillah, Nida Sri Nur Fahrosa, Salsa Meisita Fatiani, Kurunul Ferry Diyanti Fika Aryani Hamidah, Asti Hendriadi, Hendriadi Hendriks, Pieter Herlina Herlina Hidayat, Yusup Rachmat I Ketut Suma I Wayan Suastra Ibnu Abni Lahaya Ida Bagus Putu Arnyana Ida Nurhaida Imelda Fajriati Indrajaya, Titus Irsan Tricahyadinata IRWANSYAH Irwansyah Irwansyah Ismaya, Sakti Brata Judijanto, Loso Jufri Naldo Juliana Juliana Kadafi, M. Amin Kalim, Muchamad Nur Kanaya, Aida Suni Khaeruman Khoirunisa, Nurul Kusnadi Laela Fitriani, Baiq Lutfiyah, Zalfa Waspa Ma'mun, Nadiah Macdhy, Reshanty Dea Nur Mahadewi, Erlina Puspitaloka Maharani, Alfiana Citra Majid Wajdi Maksum Radji Maratis, Jerry Ma’mun, Nadiah Megawaty Meidiyanty, Elvira Muhammad Nafi Annury, Muhammad Nafi Nefianto, Tirton Nuriska Utami, Annida Nurpadilah, Maila Oktavia, Kiki Nur Panji Kresna, Egi Petrus Jhon Alfred Depa Dede Pindiharti, Dewi Prakoso, Hauzan Afif Prasetyo, Wisnu Budi Pratama, Mario Putra Purbasari, U.K. Purnomo, Subekhi Hadi Purnomo, Suseno Hadi Raharjo Raharjo Rahayu Apriliaswati Rahayu, Astrid Ramadan, Sahrul Rohani, Laila Rois, Ajun Rojuaniah Rojuaniah Ropi Marlina Rozamuri, Arif Murti Rusdiah Iskandar Saadillah, Ramdhani Sabrina, Salya Widya Saputra, Radiansyah Harry Sari, Hani Mayang Sayyidatul Fadlilah Septiningrum, Kartika Ayu Setyaningrum, Angela Selvia Shunhaji, Akhmad Silvester Masias Siso Sina, Muhammad Ibnu Sinaga, Samuel J. Siti Nurhidayati Siti Tarwiyah Sujatmiko, Anang Suriyadi, Suriyadi Suroyo Suroyo Surryanto Djoko Waluyo Suryani, Devina Ratna Susanto Susanto Sutawidjaya, Ahmad Hidayat Sutawijaya, Ahmad Hidayat Syahla, Tamara Syech Idrus Tablante, Dennish Tablante, Dennish H. Thamanda, Dhea Rusli Toaha, Muhammad Vikaliana, Resista Wicaksana, Harits Hijrah Widiyanti, Indri Ayu Yogi Prihandoko Yohana, Erni Yolanna, Yolla Yusuf, Marwah