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All Journal Al-Risalah : Jurnal Imu Syariah dan Hukum Jurnal Ilmu Hukum KYADIREN Jurnal ABDINUS : Jurnal Pengabdian Nusantara Journal La Sociale
Hasibuan, Ali Huristak Hartawan
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Religion Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Al-Risalah : Jurnal Imu Syariah dan Hukum

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The Impact of Globalization on Market Access And Financial Technology Innovation: A Literature Review on Economic Legal Challenges and Regulatory Compliance Purbiati, Ria; Khayatudin; Hasibuan, Ali Huristak Hartawan
Al-Risalah VOLUME 25 NO 2, NOPEMBER (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-risalah.vi.61985

Abstract

Globalization has had a significant impact on the dynamics of the global financial market, particularly through the expansion of market access and the acceleration of financial technology (fintech) innovation. Cross-border economic integration has encouraged the transfer of knowledge, capital, and technology, resulting in more inclusive and efficient digital financial services. However, these developments have also brought about complex economic legal challenges and regulatory compliance issues. Differences in legal frameworks across countries, consumer protection, personal data policies, and the implementation of Anti-Money Laundering (AML) and Know Your Customer (KYC) principles are crucial factors influencing the success of fintech expansion internationally. This study uses a literature review method, examining academic literature, international reports, and relevant regulations to analyse the relationship between globalisation, market access, fintech innovation, and regulatory challenges. The findings indicate that optimising the benefits of globalisation in the fintech sector requires adaptive regulation, cross-border legal harmonisation, and strong international cooperation, enabling innovation to develop safely and equitably without compromising global financial stability.
Analysis of the Implementation of Law Number 4 of 2009 concerning Mineral and Coal Mining, Tax Relevance: Through a Literature Review Antonius; Al-Anshori, Huzaimah; Hasibuan, Ali Huristak Hartawan
Al-Risalah VOLUME 25 NO 2, NOPEMBER (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-risalah.vi.62004

Abstract

Indonesia’s mineral and coal mining sector continues to face persistent governance challenges, including regulatory inconsistency, limited transparency, and weak fiscal accountability. Although Law Number 4 of 2009—introducing the IUP/IUPK licensing system—was intended to strengthen state control and promote sustainable resource management, its practical outcomes remain inconsistent. Addressing the research gap on how legal reforms interact with fiscal governance, this study analyzes the implementation of the law and its taxation relevance through a systematic literature review of academic publications, official reports, and regulatory documents. Using a qualitative content analysis approach, the study identifies recurring issues such as overlapping regulations, legal uncertainty, and insufficient supervision, which undermine the expected improvements in mining governance. The results also show that the mining taxation framework—comprising income tax, VAT, land and building tax, non-tax state revenues (PNBP), and the Revenue Sharing Fund (DBH)—holds strategic importance for ensuring equitable fiscal distribution, yet suffers from low compliance and weak monitoring mechanisms. The study contributes to existing scholarship by demonstrating that effective mining governance requires not only legal reform but also coherent fiscal policy design and integrated regulatory enforcement. Practically, these findings suggest that enhancing regulatory harmonization, strengthening fiscal transparency, and improving intergovernmental coordination are essential to optimizing state revenue and ensuring that the mining sector supports long-term sustainable development.
Co-Authors Al-Anshori, Huzaimah Andriyana, Hendra Antonius Atika Dwi Lestari David Novan Setyawan Erlin Widya Fatmawati Iftitahul Ilma Nafi'a Iswahyuni, Nirmala Rosa Khayatudin Pratama, Topan Yulia Purbiati, Ria Yanuriansyah Ar Rasyid