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This Author published in this journals
All Journal Indonesian Journal of Environmental Law and Sustainable Development Journal of Accounting and Finance Management (JAFM) "Indonesian Journal of Environmental Law and Sustainable Development "
Humam, Achmad
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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License to Pollute? Examining Environmental Permitting under Regional Autonomy in Indonesia Yusuf, Wahyullah Ahmed; Humam, Achmad
Indonesian Journal of Environmental Law and Sustainable Development Vol 3 No 1 (2024): January-June, 2024
Publisher : Faculty of Law, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijel.v3i1.78891

Abstract

This paper delves into the intricacies of environmental permitting practices within the context of regional autonomy in Indonesia, scrutinizing whether the granting of permits inadvertently facilitates environmental degradation. It investigates the regulatory frameworks and enforcement mechanisms governing environmental permitting at the local level, shedding light on the potential trade-offs between economic development and environmental protection. Through empirical analysis and case studies, the paper uncovers the realities of environmental permitting under regional autonomy, revealing instances where lax regulations or inadequate enforcement have led to environmentally harmful activities. It examines the challenges faced by local authorities in balancing the need for economic growth with the imperative of environmental sustainability, highlighting the complex dynamics at play. Furthermore, the paper evaluates the effectiveness of existing environmental permitting mechanisms in mitigating pollution and safeguarding natural resources. It identifies gaps in regulatory oversight, shortcomings in monitoring and enforcement, and instances of regulatory capture or corruption that undermine the integrity of the permitting process. In conclusion, the paper underscores the importance of reevaluating environmental permitting practices under regional autonomy to ensure that permits are not inadvertently granting a "license to pollute." It calls for enhanced transparency, accountability, and community participation in the permitting process, alongside strengthened enforcement mechanisms and capacity-building initiatives to uphold environmental standards and promote sustainable development in Indonesia's decentralized governance landscape.
Dividend Paradox dalam Intellectual Capital: Scoping Review Dampak Ganda Dividen pada Nilai Perusahaan Humam, Achmad; Pramelia, Shanti
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2862

Abstract

Transformasi ekonomi berbasis pengetahuan menempatkan Intellectual Capital (IC) sebagai penggerak utama nilai perusahaan. Namun, tekanan pembayaran dividen yang stabil menciptakan dilema strategis, dikenal sebagai Paradoks Dividen, antara kebutuhan reinvestasi IC dan distribusi kas. Penelitian ini bertujuan melakukan Scoping Review terhadap 30 jurnal (2007-2025) untuk memetakan bukti empiris dan menganalisis dampak ganda kebijakan dividen terhadap nilai perusahaan. Hasil pemetaan mengidentifikasi tiga mekanisme transmisi utama : (1) Signal Credibility Effect, di mana dividen memvalidasi kinerja IC; (2) Agency Cost Reduction, di mana dividen berfungsi sebagai mekanisme tata kelola ; dan (3) Growth Opportunity Trade-Off, yang menggambarkan konflik distribusi kas versus reinvestasi IC. Temuan menegaskan Paradoks Dividen. Kebijakan dividen dapat berfungsi sebagai enhancing factor sekaligus diminishing factor. Kekuatan hubungan ini dimoderasi oleh Corporate Governance, Market Competition, Business Life Cycle, dan Institutional Ownership. Secara teoretis, kajian ini mengusulkan kerangka konseptual integratif.
License to Pollute? Examining Environmental Permitting under Regional Autonomy in Indonesia Yusuf, Wahyullah Ahmed; Humam, Achmad
Indonesian Journal of Environmental Law and Sustainable Development Vol. 3 No. 1 (2024): January-June, 2024
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijel.v3i1.40211

Abstract

This paper delves into the intricacies of environmental permitting practices within the context of regional autonomy in Indonesia, scrutinizing whether the granting of permits inadvertently facilitates environmental degradation. It investigates the regulatory frameworks and enforcement mechanisms governing environmental permitting at the local level, shedding light on the potential trade-offs between economic development and environmental protection. Through empirical analysis and case studies, the paper uncovers the realities of environmental permitting under regional autonomy, revealing instances where lax regulations or inadequate enforcement have led to environmentally harmful activities. It examines the challenges faced by local authorities in balancing the need for economic growth with the imperative of environmental sustainability, highlighting the complex dynamics at play. Furthermore, the paper evaluates the effectiveness of existing environmental permitting mechanisms in mitigating pollution and safeguarding natural resources. It identifies gaps in regulatory oversight, shortcomings in monitoring and enforcement, and instances of regulatory capture or corruption that undermine the integrity of the permitting process. In conclusion, the paper underscores the importance of reevaluating environmental permitting practices under regional autonomy to ensure that permits are not inadvertently granting a "license to pollute." It calls for enhanced transparency, accountability, and community participation in the permitting process, alongside strengthened enforcement mechanisms and capacity-building initiatives to uphold environmental standards and promote sustainable development in Indonesia's decentralized governance landscape.
Co-Authors Pramelia, Shanti Yusuf, Wahyullah Ahmed