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Ni Wayan Lia Apriani
Politeknik Negeri Bali
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DINAMIKA PEMBENTUKAN BANK TANAH DI INDONESIA: TINJAUAN KRITIS TERHADAP KONSEP DAN REGULASI Ida Ayu Putu Sri Astiti Padmawati; Ida Ayu Ratna Kumala; Ni Wayan Lia Apriani
Jurnal Yustitia Vol. 18 No. 2 (2024): JURNAL YUSTITIA FAKULTAS HUKUM UNIVERSITAS NGURAH RAI
Publisher : Fakultas Hukum Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62279/yustitia.v19i2.1355

Abstract

Pembangunan bank tanah merupakan pertama kali dilakukan di Indonesia, sehingga memerlukan perhatian khusus dan kajian mendalam, mengingat konsep ini masih relatif baru di negara ini. Oleh karena itu, penting untuk membandingkan sistem dan praktik bank tanah yang telah lebih dulu diterapkan di negara-negara lain, guna memperoleh wawasan dan pemahaman yang lebih baik dalam merancang dan mengelola bank tanah yang efektif dan efisien. Metode penelitian yang digunakan adalah yuridis normatif dengan menggunakan pendekatan Perundang-undangan dan pendekatan konseptual. Hasil penelitian ini menunjukkan bahwa Urgensi pembentukan bank tanah pasca terbentuknya UU Cipta Kerja dan PP Bank Tanah adalah karena didorong keterdesakan Indonesia akan permasalahan kebutuhan tanah yang sangat besar, yang nantinya tanah tersebut digunakan sebagai wadah kegiatan investasi. Sehingga norma-norma dalam UU Cipta Kerja dan PP Bank Tanah terkait pembentukan bank tanah belum mampu merepresentasikan urgensi awal pembentukan bank tanah di Indonesia. Keberadaan bank tanah bukan pertama kali ada di Dunia, terbukti beberapa negara-negara di Dunia telah lebih dulu membangun Bank Tanah dengan konsep yang berbeda satu sama lain, antara lain Belanda dan Amerika Serikat. Menelaah dari pengaturan pembentukan bank tanah yang akan dicanangkan dibentuk di Indonesia, maka tidak dijelaskan secara jelas konsep/jenis bank tanah yang akan dibentuk. Seharusnya mengenai konsep/jenis bank tanah harus ditetapkan secara tegas sebagaimana negara-negara yang memiliki lembaga bank tanah seperti Belanda dan Amerika.
Global Tax Transparency and Fairness: Implications for Multinational Corporations in the Digital Economy Loso Judijanto; Ahmed Al-Sabah; Ni Wayan Lia Apriani; Dod Setiawan Riatmaja
Journal Markcount Finance Vol. 3 No. 3 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i3.2927

Abstract

The expansion of the digital economy has intensified long-standing challenges in international taxation, particularly regarding tax transparency and fairness for multinational corporations operating across borders. Traditional tax frameworks struggle to address profit shifting and value creation driven by intangible assets and digital business models, prompting the development of global transparency initiatives. This study aims to examine the implications of global tax transparency and fairness frameworks for multinational corporations in the digital economy, with a focus on how enhanced disclosure affects corporate behavior and tax outcomes. A qualitative–comparative research design is employed, drawing on secondary data from international tax reports, corporate disclosures, and policy documents, complemented by sectoral comparison and an illustrative case study of a digital multinational corporation. The findings show that global transparency initiatives have increased reporting compliance and improved visibility of profit allocation and effective tax rates, particularly in high-income jurisdictions. However, significant disparities in tax outcomes persist across countries, driven by differences in regulatory capacity, enforcement strength, and the continued centrality of intangible assets in digital business models. The study concludes that tax transparency functions as a necessary but insufficient condition for achieving tax fairness in the digital economy. Its novelty lies in integrating tax justice and institutional legitimacy perspectives with empirical analysis of digital multinational corporations, highlighting the gap between formal transparency and substantive fairness and underscoring the need for coordinated reforms beyond disclosure requirements alone.
The Influence of Brand Awareness on Purchase Decision with Social Media as an Intervening Variable: Penelitian Maryanta Maryanta; Selvi Yuliawati; I Nyoman Simpen; Dwi Zarlis; Ni Wayan Lia Apriani
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7710

Abstract

This study aims to empirically analyze and examine the influence of profitability, leverage, and firm size on firm value, with dividend policy acting as an intervening (mediating) variable. In a dynamic and competitive financial market landscape, maximizing firm value remains the primary objective of corporate financial management to enhance shareholder wealth (Brigham & Ehrhardt, 2020). The proposed research methodology employs an explanatory quantitative approach using secondary financial data from publicly listed companies on the stock exchange (Hair et al., 2021). Hypothesis testing is executed through Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess both direct and indirect structural relationships among the constructs (Ringle et al., 2020). The conceptual framework is grounded in signaling theory, trade-off theory, and pecking order theory (Myers & Majluf, 1984; Spence, 1973). Theoretical synthesis reveals that profitability and firm size positively impact firm value, whereas leverage exerts a contingent influence based on the capital structure risk profile (Gitman & Zutter, 2015). Furthermore, dividend policy is demonstrated to partially mediate the relationship between financial performance, firm scale, and market valuation, reinforcing the signaling mechanism of dividend payouts to external investors (Bhattacharya, 1979; Lintner, 1956). The practical implications of this research provide strategic insights for corporate financial executives in tailoring capital structure and payout decisions to drive market appreciation.
Co-Authors Ahmed Al-Sabah Dod Setiawan Riatmaja Dwi Zarlis I Nyoman Simpen Ida Ayu Putu Sri Astiti Padmawati Ida Ayu Ratna Kumala Loso Judijanto Maryanta Maryanta Selvi Yuliawati