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All Journal (JRAMB) Jurnal Riset Akuntansi Mercu Buana Account : Jurnal Akuntansi, Keuangan dan Perbankan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesia Law Review (ILREV) Journal of Law, Poliitic and Humanities Electronic Journal of Education, Social Economics and Technology The Journal of Anti Money Laundering and Countering The Financing of Terrorism (AML/CFT Journal) Jurnal Hukum & Pembangunan
Adiwarman, Adiwarman
UNIVERSITAS INDONESIA
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Potensi dan Risiko Terjadinya Tindak Pidana Pencucian Uang di Perdagangan Karbon Adiwarman, Adiwarman
AML/CFT Journal : The Journal Of Anti Money Laundering And Countering The Financing Of Terrorism Vol 2 No 2 (2024): Produk Intelijen Keuangan Menjawab Tantangan Pengungkapan Pidana Pencucian Uang
Publisher : Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59593/amlcft.2024.v2i2.136

Abstract

Climate change is a global issue with visible impacts such as rising sea levels, heat waves in temperate countries, mutations of certain viruses, and melting ice in the Arctic. The primary solution to this problem is reducing greenhouse gas emissions through domestic efforts on various projects and additional mechanisms such as carbon trading. However, as an innovation in the financial services sector, carbon trading poses risks and potential for money laundering (ML) use. This study aims to provide an overview of current carbon trading practices and discuss the potential for using carbon trading for ML in Indonesia. It also aims to address relevant legal principles and issues. The study employs descriptive-analytical and normative methods to identify ML potential and uncover substantive issues within existing legal provisions. The results reveal that the mechanisms of using carbon credits and rights are vulnerable to ML use in and outside the Carbon Exchange (primary market). Moreover, the underdeveloped state of trading systems, institutions, legal provisions, transparency, and supervision exacerbates this. Prevention measures include implementing Know Your Customer principles and reporting suspicious financial transactions. Law enforcement refers to the provisions of Articles 3, 4, 5, and 6 of the Money Laundering Law.
Gender-Based Tax Policies: Ensuring Rights for Working Mothers and a Healthy Generation Kusuma Wardani, Linda; Adiwarman, Adiwarman
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 1: Mei 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i1.4561

Abstract

This article discusses how income tax incentives can support the success of exclusive breastfeeding programs while simultaneously increasing female labor force participation in Indonesia. Using a qualitative approach based on literature studies, this research analyzes the implementation of gender-based tax policies in several countries, particularly Malaysia, and explores their relevance to Indonesia. The findings indicate that tax policies that consider the economic burden of working mothers—such as tax deductions for breastfeeding and childcare expenses, as well as tax exemptions for women returning to work after a career break—have the potential to improve family welfare and economic productivity. This policy formulation not only supports the success of exclusive breastfeeding as part of the Sustainable Development Goals (SDGs) agenda but also contributes to increasing the female labor force participation rate. However, implementing these policies faces challenges such as administrative constraints, limited workplace support facilities, and persistent gender stereotypes in society. Therefore, cross-sectoral synergy is needed in designing more inclusive and sustainable tax policies to eliminate structural barriers for working women. This study has significant theoretical and practical implications for designing a fair and gender-responsive tax system. Theoretically, it expands the understanding of how social justice principles and the recognition of reproductive labor can be integrated into fiscal theory while also highlighting the intersection between tax policy and family welfare. From a policy perspective, the findings support the need for tax reforms that provide specific deductions or incentives for working mothers and promote childcare and child health services as strategic investments for future generations. Socioeconomically, gender-sensitive tax policies have the potential to increase female labor force participation, strengthen children's rights, and reduce gender inequality within households.
Analysis of Policy for Recovering Losses in State Revenue from Tax Crimes in Indonesia Jeremias, Jeffery; Adiwarman
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.v6i4.4901

Abstract

This study analyzes the policy of state loss recovery in state revenue from tax crimes in Indonesia, focusing on Minister of Finance Regulation (PMK) No. 17 of 2025. Using a qualitative approach with content and narrative analysis from interviews with the Directorate General of Taxes Officials, Academics, and Tax Consultants, this study identifies the urgency of formulating this PMK as a response to previous fragmentation and inefficiency in asset recovery, as well as the increasing complexity of tax crime modus operandi. PMK No. 17 of 2025 is an administrative implementing regulation rooted in the 1945 Constitution, and derives its authority from Laws and Government Regulations, serving to provide necessary technical and operational details. Its formulation process followed a participatory public policy cycle, involving cross-institutional coordination with entities such as the Ministry of Finance, the Attorney General's Office, and the Police, and includes mechanisms for regular evaluation. The policy's implementation adopts a holistic two-pillar approach: preventive through education and compliance improvement, and repressive through law enforcement and asset recovery, with a focus on efficiency and procedural simplification. While the policy design recognizes the importance of inter-agency coordination, operational challenges still require more detailed Standard Operating Procedures (SOP) strengthening. Adaptation to the digital economy and continuous innovation are essential to maintain the policy's future relevance, given the rapid development of crime patterns. Key challenges include consistent coordination, acceleration of legal processes, and enhancement of human resource capacity.
LIABILITY RULE PRACTICES AMIDST THE PROPERTY RULE OF INDONESIAN CAPITAL MARKET Adiwarman, Adiwarman
Indonesia Law Review Vol. 12, No. 3
Publisher : UI Scholars Hub

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Abstract

Shareholder protection is the most important legal issue in capital market law. Conflict of interest is one of the corporate actions in the capital market. The property rule requires independent shareholders’ approval for conflicts of interest transactions. The property rule paradigm empowers independent shareholders in the company’s decision-making process. In practice, listed companies violate the property rule and are subject to sanctions, but the rights of shareholders will be reduced due to fines imposed by the capital market authorities. A normative method is used to answer the problem of how does Indonesia enforce the conflict of interest rule in order to protect the independent shareholders? OJK enforces the law and on violations of conflicts of interest transactions. In this perspective, the liability rule principle emerges to execute the conflict of interest transaction. Recommendations from the results of this study: 1) OJK strictly asks the listed company previously to have approval from independent shareholders for conflict of interest transactions. If it does not harm the listed company, then OJK exposes administrative sanctions without a fine. For the repetitive conflict of interest transactions, OJK can give administrative sanctions with a fine to the listed company. 2) If a conflict of interest causes a loss, then OJK does not stop at enforcing the conflict of interest transactions rule, but should also include the implementation of the liability rule and compensation to shareholders. 3) The fairness of conflict of interest transactions is the determinant of the validity of the transaction. Profit and loss analysis and market price can be applied to assess the fairness of the conflict of interest transaction. 4) The Court becomes a forum to determine the value of compensation for detrimental conflicts of interest transactions.
Indonesian Capital Market Investor Protection in Cases of Embezzlement Nefi, Arman; Adiwarman, Adiwarman
Indonesia Law Review Vol. 13, No. 2
Publisher : UI Scholars Hub

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Abstract

Law Number 8 of 1995 on Capital Market, in Articles 90 to 98, regulates fraud, market manipulation and insider trading. There is no regulation of embezzlement in the Indonesian Capital Market. Have the legislators forgotten, or have anticipated that there will never be embezzlement in the legal realm of the Indonesian Capital Market? The paper deals with the absent of criminalization of embezzlement in capital market act and produce the recommendation to cope with the issue. This study uses a normative legal analysis method with a conceptual, an analytical, and a case study approach. Several legal cases that are strongly indicated to be in the realm of embezzlement in the capital market have become the subject of a comprehensive study, with the main characteristic being that the victims are massive, and even more investors suffer losses. Testing through elements of fraud, market manipulation and insider trading did not meet the requirements, however where it is viewed from the elements of the embezzlement, this is more appropriate. However, the Capital Market Law does not have a specific article on embezzlement, which finally direct to Criminal Code with a lighter sanction. Based on such findings and facts, it is necessary to amend the Indonesian Capital Market Law to reach embezzlement.
Metode Pengalihan Kredit Sindikasi Nefi, Arman; Adiwarman, Adiwarman
Jurnal Hukum & Pembangunan
Publisher : UI Scholars Hub

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Abstract

Abstract
Measuring the Implementation of Taxation Policy on Educational Services at State Universities as Legal Entities (PTN-BH) Ade Rahma Sari; Adiwarman Adiwarman
Electronic Journal of Education, Social Economics and Technology Vol 6, No 1 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i1.476

Abstract

Taxation policy plays a strategic role in supporting the education sector, especially in ensuring accessibility, governance efficiency, and equity of higher education. The application of Value Added Tax (VAT) on education services has undergone significant changes with the enactment of the Law on Harmonization of Tax Regulations (UU HPP), which changed the taxation scheme from exemption to tax exemption. This has an impact on the tax administration system at State Legal Entity Universities (PTN-BH), which are now required to issue tax invoices even though they do not pay VAT. In addition, the Income Tax (PPh) policy also plays a role in increasing the financial transparency of higher education institutions, especially in the implementation of the Article 21 Income Tax system that supports the principles of Good Corporate Governance (GCG). However, various challenges are still faced, including the uncertainty of tax regulations for PTN-BH, imbalances in tax incentive policies, and high administrative burdens for educational institutions. This study uses a literature review method to evaluate the impact of taxation policies on higher education, especially in the PTN-BH environment. The results of the study indicate that more adaptive tax policy reforms, more effective tax incentives, and a more transparent and efficient tax system are needed to support improving the quality of education in Indonesia. Therefore, optimizing tax policies for the education sector is a crucial step in creating a more inclusive and sustainable education system.
The Evaluation of Personnel Policies in Public Service Agencies After the Implementation of Law Number 20 of 2023 Concerning State Civil Apparatus Ageng Kerta Perwira; Adiwarman Adiwarman
Journal of Law, Politic and Humanities Vol. 6 No. 4 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i4.3280

Abstract

This study evaluates the implementation of Law Number 20 of 2023 concerning the State Civil Apparatus and its impact on the flexibility of human resources management in Public Service Agencies in Indonesia. Using descriptive content analysis with Dunn's policy evaluation framework, this study highlights the conflict between national bureaucratic standardization and the dynamic operational needs of Public Service Agencies. The analysis indicates that this policy is ineffective and inadequate because it threatens the continuity of specialist services; 16.93% of Public Service Agencies employees are non-State Civil Apparatus, with the figure reaching 40.51% for specialist doctors in the health sector. In terms of efficiency and responsiveness, the ban on recruiting non-State Civil Apparatus personnel hinders Public Service Agencies agility in responding to market needs and increases bureaucratic burdens. An evaluation of equity and appropriateness concludes that a one-size-fits-all approach risks reducing the quality of public services and international competitiveness, as evidenced by the decline in Maturity Rating scores for several Public Service Agencies sub-clusters. This study recommends the need for derivative regulations that provide discretion for Public Service Agencies to manage professional staff independently in order to harmonize regulatory integrity with service flexibility.
Financial Performance Analysis of the Public Service Agency of Jakarta State Polytechnic Eka Prasetiawati; Adiwarman Adiwarman
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 13 No 1 (2026): Edisi Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v13i1.8392

Abstract

This study aims to analyze the financial performance of the Public Service Agency (Badan Layanan Umum/BLU) of Politeknik Negeri Jakarta (PNJ) during the period 2021 to 2024 using the financial perspective of the Balanced Scorecard (BSC) framework. A descriptive quantitative method was employed, with data sourced from secondary numerical records of PNJ's BLU financial reports. The analysis covered four main indicators: (1) liquidity, measured by the current ratio and cash optimization ratio; (2) efficiency, measured by the Operational Revenue to Operational Expense (POBO) ratio; (3) effectiveness, measured by return on assets and return on equity; and (4) financial independence, measured by the dependency ratio on State Budget (APBN) allocations. Results indicate a dynamic financial performance trajectory: 2021 recorded the lowest point with operational deficit and high APBN dependency, followed by significant recovery in 2022 continuing through 2024. The current ratio improved from 3.31 (2021) to 8.86 (2024), the independence ratio grew from 46.87% to 56.65%, while the POBO ratio, although declining from its peak of 158.80 (2022), remained above 100 at 102.90 (2024). This study concludes that BLU PNJ is in a sufficiently healthy financial condition but in a consolidation phase, with key challenges being declining profitability and the need for more productive asset optimization.
Co-Authors Ade Rahma Sari Ageng Kerta Perwira Eka Prasetiawati Jeremias, Jeffery Kusuma Wardani, Linda Nefi, Arman