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All Journal Jurnal Legalitas Hang Tuah Law Journal
Nurviani, Nanny
Unknown Affiliation
Law, Crime, Criminology & Criminal Justice

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Assessing Fixed Asset Write-Off Policy Effectiveness in Enhancing Regional Efficiency at Bappeda Riau Islands Nurviani, Nanny; Tan, David; Situmeang, Ampuan
JURNAL LEGALITAS Vol 18, No 1 (2025)
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33756/jelta.v18i1.30668

Abstract

The management of Regional Assets (BMD) in Indonesia continues to face structural and procedural challenges, including inadequate inventory systems, insufficient human resource (HR) competencies, and weak inter-agency coordination. This study critically examines the effectiveness of the fixed asset write-off policy at the Regional Development Planning Agency (Bappeda) of Riau Islands Province in line with Permendagri No. 7 of 2024. Using an empirical legal research method through a sociological approach, the study captures field-based data to assess the practical implications of policy implementation. The findings reveal persistent inefficiencies in asset write-off procedures due to unclear Standard Operating Procedures (SOPs), lack of digital support systems, and low transparency. Additionally, institutional barriers such as limited administrative capacity and leadership gaps hinder policy execution. This study is the first empirical investigation of asset elimination practices in Bappeda Riau Islands, a region with distinctive archipelagic characteristics, thus offering significant academic and policy relevance. The study proposes actionable strategies, including the formation of a dedicated inventory team, HR capacity-building programs, and the enhancement of SOPs to streamline the write-off process. These solutions are expected to improve overall BMD governance, promote accountability, and support increased Regional Original Income (PAD). The research contributes a replicable model for regional governments, especially in geographically complex areas, to optimize asset management through evidence-based policy refinement.
Projected Impacts of United States Trade Policies Under a Potential Second Trump Administration on Malaysia Reindra, Nanda; Nurviani, Nanny; Armaya, Shendy Devendra; Shahrullah, Rina Shahriyani
Hang Tuah Law Journal VOLUME 10 ISSUE 1, APRIL 2026
Publisher : Fakultas Hukum Universitas Hang Tuah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/htlj.v10i1.326

Abstract

The international trade policies of United States President Donald Trump, particularly the imposition of high import tariffs on Malaysian products, have significantly affected Malaysia’s economy and trade relations. Tariffs of up to 24–25% starting in August 2025 have increased trade tensions and pressured key export sectors, especially maritime and manufacturing industries. This study aims to analyze the impact of these tariff policies on Malaysia’s export performance to the United States. It also examines Malaysia’s response strategies, including diplomacy and negotiations through bilateral and ASEAN forums, to reduce negative effects and maintain economic stability. In addition, the policies have raised risks of inflation and supply chain disruptions due to Malaysia’s reliance on raw materials and export markets. These challenges highlight the need for domestic policy adjustments and stronger regional cooperation. The study also discusses legal implications, including challenges to WTO free trade principles. Overall, the findings emphasize the importance of flexible national policies and regional solidarity to sustain Malaysia’s competitiveness in a changing global trade environment.
Co-Authors Armaya, Shendy Devendra Reindra, Nanda Rina Shahriyani Shahrullah Situmeang, Ampuan Tan, David