SciRepID - Scientific Publication Search

Publication Search

50,562 articles from 425 journals · 1,447 citations tracked

Showing 361-380 of 2,572

Analytics

Kaharuddin Kaharuddin; Salsabilla Salsabilla; Agnes Widya Klarisa; Syahrani Ramadhani Payapo

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This study examines the renewal of the Criminal Procedure Code (KUHAP) Baru as an effort to synchronize with the Criminal Code (KUHP) 2023, as well as analyzing crucial articles that potentially cause legal uncertainty in the criminal justice process in Indonesia. Using a juridical-normative method with a descriptive-analytical approach, this research analyzes secondary data from primary, secondary, and tertiary legal materials. The results show that KUHAP Baru successfully addresses some of the mismatches with KUHP 2023 through regulations on alternative punishments, corporate accountability, and protection for vulnerable groups, but still faces conceptual and technical challenges such as legislative disharmony and minimal public participation. On the other hand, crucial articles such as Articles 5, 16, 74, 90, 93, 105, 112A, 124, 132A, and 137A pose risks of legal uncertainty due to the expansion of law enforcement authority without adequate oversight, which can violate the due process principle and human rights. The study's conclusion emphasizes the need for further revisions to strengthen legal certainty and harmonize the criminal justice system.

Inna Noor Inayati

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Medical emergency services demand swift and precise action; however, medical personnel are often hindered by the risk of criminalization resulting from unintended outcomes. Although Law Number 17 of 2023 concerning Health mandates the provision of assistance, the regulation has not yet provided explicit criminal protection for good-faith rescuers, thereby triggering the practice of defensive medicine. This study aims to examine the implementation of the Good Samaritan Law (GSL) concept as an alternative legal protection for health workers. The research methods employed are juridical-normative and juridical-empirical, utilizing statutory, comparative, and case approaches. The findings indicate that current regulations, including Article 531 of the Criminal Code (KUHP) and Law No. 17/2023, have limitations as they emphasize the obligation to assist rather than the protection of the rescuer. In comparison, the international GSL concept offers a standard of "limited immunity," which explicitly protects rescuers from civil and criminal liability, provided the actions are performed without gross negligence. The impact of implementing GSL in Indonesia is projected to provide stronger legal certainty than existing regulations, reduce the psychological burden on medical personnel in emergency situations, and encourage social solidarity without the fear of unnecessary lawsuits. The study concludes that the adoption of GSL is an urgent legal reconstruction to ensure the professional protection of health workers in Indonesia.

Selma Nabila Azzahra; Imam Hakiki

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to answer the following questions: First, what are the concepts of the rule of law and democracy, and how are they related? Second, what is the concept of human rights and how does it relate to the rule of law and democracy in Indonesia? The method used in this study is normative legal research, focusing on the study of legislation and scientific literature on the rule of law, democracy, and human rights. The approaches used include a legislative approach to examine the provisions of the 1945 Constitution of the Republic of Indonesia and related regulations; a conceptual approach to examine the theory of the rule of law, the theory of democracy, and the theory of human rights; and a historical approach to trace the development of these three concepts in the Indonesian context. The research data was obtained from primary and secondary legal materials. The results of the study show that the concepts of the rule of law and democracy are two interrelated and inseparable principles. Both in the traditions of the rechstaat and the rule of law, respect for human rights is placed as a key pillar, which is now understood more broadly to include issues of freedom, social justice, and protection from arbitrariness. The relationship between human rights, democracy, and the rule of law affirms that the law must be the highest authority, with the constitution as its highest foundation. The supremacy of law is an important element in the practice of democracy because the constitution functions as a social contract that regulates power and guarantees the protection of human rights.

Ni Putu Yuria Mendra; Putu Wenny Saitri; I Gusti Putu Eka Rustiana Dewi; Ni Komang Janitri Pratiwi; Ni Made Swinta Setiani

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Taxes are the largest contributor to state revenue in financing national development. Tax compliance is the act of the taxpayer in fulfilling their tax obligations following the provisions of the legislation and tax implementation regulations in force in a country. Efforts made by the government to improve taxpayer compliance are by reforming tax laws and the tax administration system. This study aims to determine the effect of tax knowledge, tax sanctions, the benefit of the taxpayer identification number, and modern tax administration systems on personal taxpayer reporting compliance at the tax office in North Badung. The population of this research is personal taxpayers at the North Badung Tax Office Services, which is based on the data of individual taxpayers, as many as 95,542 people. The sample in this study consisted of 76 individual taxpayers who reported compliance, selected using a non-probability sampling method with an accidental sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the tax knowledge variable did not affect personal taxpayer compliance, while the tax sanctions variable, the benefit of the taxpayer identification number, taxpayer awareness, and the modern tax administration system had a positive effect on personal taxpayer reporting compliance. Further research can expand on this study by incorporating other variables that, in theory, influence taxpayer reporting compliance, such as tax services.

Saka Shofa'il Asroor

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Over the past 20 years, developments in digital technology have led to the emergence of financial innovation in the form of cryptocurrencies, with Bitcoin being the main pioneer. Bitcoin is a decentralized, blockchain-based electronic payment system that is not controlled by a single financial institution. Although its presence facilitates quick and straightforward cross-border transactions, it also raises ethical and legal issues, especially when taking into account Islamic law, which strongly emphasizes justice, certainty, and the welfare of society. This paper aims to investigate the usage of Bitcoin in modern economic transactions from the standpoint of Islamic and international law. This study investigates Islamic legal sources, the views of Islamic scholars, fatwas (religious decrees), and international laws and regulations pertaining to cryptocurrency assets using a qualitative, normative-empirical methodology. The results show that, although opinions among scholars differ, the usage of Bitcoin is subject to ijtihadiyah (Islamic ijtihad) in Islamic law. Some reject it because of its great volatility and speculative potential, while others allow it as long as it provides advantages and does not include riba, gharar, or maysir (the risks associated with gambling). In terms of international law, Bitcoin is typically seen as a digital asset that has to be closely watched in order to preserve economic stability and deter financial crime. Therefore, balanced legislation is required to guarantee that the usage of Bitcoin is in line with the principles of sharia maqasid and global economic fairness.

Adtila Prawoko; Ab’dan Syukur; Nadia Putri Kustiono; Anita Nur Amaliyah; Kuswan Hadji

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The enactment of Law Number 1 of 2023 concerning the Criminal Code brought fundamental changes to the regulation of the crime of adultery in Indonesia. The expansion of the scope of criminalization, including regulations regarding extramarital relationships, has given rise to debate regarding its compliance with the principles of the formation of laws and regulations and its impact on criminal law enforcement. This study aims to analyze the provisions of the adultery article in the new Criminal Code from the perspective of the principles of the formation of laws and regulations and assess its implications for the effectiveness of the criminal justice system. This study uses a normative legal research method with a legislative and conceptual approach. Legal materials were obtained through literature studies and analyzed qualitatively and juridically. The results show that the regulation of the crime of adultery in the new Criminal Code has a clear normative purpose, but still leaves issues regarding the clarity of formulation, legal certainty, and potential human rights violations. Furthermore, the application of the adultery article has the potential to create obstacles in law enforcement practices, particularly related to evidence, caseload, and the legitimacy of the criminal justice system. Therefore, further evaluation is needed to ensure that these regulations align with the principles of sound legislative development and ensure legal justice.

Amalia Wulandari; Chininta Ayu Candani Kriyandari; Nur Alfianah

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

In accordance with Article 25 paragraph (2) of the Law on Judicial Power, the general judiciary is one part of the judicial power that has the authority to examine, adjudicate, and issue decisions in criminal and civil cases in accordance with the applicable regulations. In civil trial proceedings at the district court, there are three stages: the preliminary stage, the determination stage, and the execution stage. In civil justice, there is an effort to resolve disputes outside of trial, namely mediation, and in administrative court proceedings, there is an effort to resolve disputes outside the court, namely administrative efforts. Mediation is an effort to resolve conflicts through deliberation with the assistance of a neutral third party, known as a mediator, to reach an agreement that can be accepted by both parties. This administrative effort is a resolution process carried out internally within an agency between the government and the party filing an objection to a state administrative decision before the dispute is brought to court. The purpose of this study is to understand the differences in non-litigation efforts between civil courts and state administrative courts. The research method is normative, using a statutory approach that emphasizes the analysis of regulations related to the main discussion of this study. In civil courts, mediation aims and focuses more on efficiency, which benefits both parties and, in turn, can reduce the burden on judges in resolving disputes in court. On the other hand, the purpose of administrative measures in state administrative cases is oriented towards internal government supervision, as a last resort, and rapid correction.

Sri Yulianty Mozin; Siti Nurcahyati Abdussamad; Sabrina Meamogu

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This article examines the typology and classification of regional government apparatus in Indonesia by analyzing their structure and functions within local governance. The study draws on recent theoretical literature (2020–2025) and legal frameworks to map how different types of regional apparatus such as executive agencies (“dinas”), supporting agencies (“badan daerah”), secretariat, inspectorate, and territorial units are organized and classified. Using a normative-juridical and conceptual approach, the paper reviews relevant laws, regulations, and academic studies to identify patterns of structural typology and functional differentiation within local governments. The findings reveal that many local governments still apply structural-heavy models rather than functionally tailored organizations, leading to excessive bureaucracy and inefficiency. The analysis suggests that a clearer classification aligned with functional roles can improve governance effectiveness and administrative efficiency. The article concludes by recommending that local governments re-evaluate their organizational structures to better reflect the functional needs of governance, rather than merely replicate structural models.                                                               

Nugrah Gables Manery

Referendum : Jurnal Hukum Perdata dan Pidana 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to examine the analysis of unilateral contract termination. The method used in this study is normative juridical. The approaches used in this study are the statutory approach and the conceptual approach. The results of this study indicate that the provisions for contract termination as stipulated in Article 1338 paragraph (2) of the Civil Code should not override the provisions of Article 1266 of the Civil Code, which governs the conditions for annulment in reciprocal agreements. Termination clauses in contracts are generally unilateral, disregarding the provisions of Article 1266 of the Civil Code. The Civil Code does not explicitly regulate the distinction between damages resulting from breach of contract and damages resulting from unlawful acts. Therefore, what is needed is a clear understanding of the concept of contract termination, so that in the future there will be regulations that provide legal certainty to the parties involved.

Talitha Kamilah; Sidi Ahyar Wiraguna

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The evolution of modern civil procedural law demands dispute resolution mechanisms that are responsive, efficient, and substantively just. In this context, Alternative Dispute Resolution (ADR) particularly mediation and arbitration has transformed from a supplementary option into a central instrument within Indonesia’s dispute resolution architecture. This study aims to analyze the development of ADR from the perspective of modern civil procedural law, focusing on the normative status and practical efficiency of mediation and arbitration as pre-litigation mechanisms. The research employs a normative-juridical approach, analyzing primary legal sources (legislation, Supreme Court Regulations [PERMA], court decisions) and secondary sources (scholarly journals, books, policy documents). The findings indicate that mediation has been mandatorily integrated into civil procedure through PERMA No. 1 of 2016, functioning as a court-facilitated pre-litigation stage, while arbitration operates as a consensual out-of-court mechanism under Law No. 30 of 1999. Both mechanisms demonstrate clear efficiency in terms of time (resolution within weeks to months), cost (minimal to predictable), and the ability to preserve parties’ relationships through collaborative processes and procedural confidentiality. Nevertheless, implementation challenges remain, particularly concerning the availability of qualified mediators and public perception of ADR. The study concludes that ADR is no longer a marginal alternative but an integral pillar of modern civil justice, aligning with principles of procedural efficiency and substantive justice.

Margaretha Bakang Hera; Rex Tiran; Diana S.A.N Tabun; Ananias R.P Jacob

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study discusses the role of the Kupang City Council in carrying out its supervisory function on gender-responsive maternal and child health policies, with a case study focus on Oebobo District. The background of this study stems from the high maternal and child mortality rates and the suboptimal implementation of Kupang City Regulation No. 7 of 2013. This study uses a qualitative approach with interview, observation, and documentation techniques, and involves informants from DPRD members, health workers, posyandu cadres, and community leaders. The results show that the DPRD, particularly through Commission IV, has carried out its supervisory function through regulatory support, budget allocation, program evaluation, and field visits. Some of the programs supervised include Free Nutritious Meals (MBG), strengthening Posyandu, and basic health services at Puskesmas. However, the effectiveness of supervision still faces various obstacles, including the lack of female representation in the DPRD, strong patriarchal culture, lack of socialization of local regulations, weak cross-sector coordination, and low community participation. The conclusion of this study confirms that the success of gender-responsive maternal and child health policies is greatly influenced by the capacity of the DPRD in oversight, political and budgetary support, and community involvement.

Endah, Endah; Aticeh, Aticeh; Rosita, Rosita; Debbiyantina, Debbiyantina

Journal of Health Sciences, Public Health and Pharmacy 2025 International Forum of Researchers and Lecturers

Abortion remains a complex reproductive health issue due to the interplay of multiple interrelated determinants. This study aimed to map the factors influencing the incidence of abortion based on recent scientific evidence. A literature review design was applied by analyzing ten selected articles published within the last five years and retrieved from major scientific databases. The selection process was conducted systematically through title, abstract, and full-text screening based on predefined inclusion criteria. The extracted data included study characteristics, type of abortion, examined determinants, and key conclusions. The synthesized findings indicate that abortion incidence is shaped by a combination of biological, social, and healthcare system related factors. Clinical determinants such as maternal age, endocrine disorders, uterine anatomical abnormalities, obstetric history, anemia, and hypertension play a substantial role in spontaneous and recurrent miscarriage. In contrast, structural factors including income level, contraceptive access, and legal regulations predominantly influence induced abortion. The discussion highlights that abortion should not be viewed as an isolated clinical event, but rather as the cumulative outcome of risks operating across multiple levels of influence. In conclusion, abortion represents a multifactorial phenomenon that requires comprehensive prevention strategies extending beyond medical interventions alone. These strategies should also address healthcare accessibility and broader social conditions. This review contributes to a deeper understanding of the complexity of abortion determinants and provides an evidence-based reference for developing more effective preventive approaches in the future.

Rizqi Hidayat Mizan; Rizanizarli Rizanizarli; Sulaiman Sulaiman

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study analyzes the legal protection of children as perpetrators of rape within Indonesia’s national legal system and Aceh’s Qanun Jinayat, focusing on the Syar’iyah Court’s decisions that often fail to confirm the fulfillment of children’s rights to education, rehabilitation, and reintegration. Although the principle of the best interests of the child requires comprehensive protection, the absence of clear implementing regulations has created uncertainty. Using a normative juridical method with legislative and case approaches, the research draws on secondary data enriched with primary data and qualitatively analyzed. The findings show that both national law and Qanun Jinayat emphasize child protection based on the best interests principle. National law mandates special procedures such as mentoring, closed hearings, psychological assessments, and diversion, while Qanun Jinayat, through Article 50, stipulates lighter and proportionate uqubat for children. These frameworks complement each other in ensuring education, psychological recovery, and social reintegration. However, several Syar’iyah Court decisions have not explicitly included recovery rights, resulting in ineffective protection and legal uncertainty. The study recommends that the Syar’iyah Court explicitly incorporate children’s rights to education, rehabilitation, and reintegration in its verdicts. Furthermore, the Aceh Government should issue Standard Operating Procedures or Governor’s Regulations to provide a clear legal basis for implementing child uqubat in line with the Juvenile Criminal Justice System.

Thea Farina

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This article provides a comprehensive examination of the application of the lex loci celebrationis principle in the execution of notarial deeds involving foreign legal subjects within the Indonesian legal system. The principle affirms that any authentic deed executed in Indonesia must comply with national legal requirements, regardless of the parties’ nationality or the existence of transnational legal relations. Through normative legal research employing statutory, conceptual, comparative, and case-study approaches, this article elucidates how the lex loci celebrationis principle interacts with private international law, particularly in relation to the legal capacity of foreign nationals, the use of foreign documents, and the limits of jurisdiction. The analysis reviews the Law on Notarial Office, the Indonesian Civil Code, population administration regulations, as well as doctrinal developments and jurisprudence pertaining to international legal acts. The findings indicate that although the substantive aspects of an agreement may refer to foreign law through lex voluntatis, the formal validity of a notarial deed remains entirely governed by Indonesian law. These findings underscore the need to enhance the competence of notaries in understanding the dynamics of private international law and highlight the importance of harmonizing national regulations with the principles of private international law to ensure legal certainty in cross-border transactions.

Dony Kusuma Madani

Jurnal Hukum dan Sosial Politik 2025 International Forum of Researchers and Lecturers

Intellectual Property Rights (IPR) have the potential to be recognized as an object of Rahn Tasjily collateral because they meet the criteria of property that can be transferred in accordance with the principles of muamalah in Islamic banking. However, its implementation faces legal challenges, particularly related to the dualism between the provisions of Fiduciary Guarantee (UUJF), which contains potential riba and gharar, and the DSN-MUI Fatwa No. 68/2008, which rejects such non-Sharia elements. This study aims to analyze the position of IPR as marhun according to the principles of muamalah and to identify substantial barriers in its application in Islamic Financial Institutions (LKS), particularly in the aspects of valuation and execution. The method used is normative law with an approach to regulations and concepts, analyzed descriptively and qualitatively using secondary data. The study concludes that the conflict between UUJF and Rahn Tasjily, the high risk of gharar in valuation, and the delays in execution due to the Constitutional Court's decision, highlight the urgent need for OJK and DSN-MUI to issue technical regulations to harmonize and mitigate risks in accordance with Sharia principles.

Alamsa Alamsa; Olivia Pamilangan Andi’lolo; Iqrima Mas Mappangile

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the strategic role of Islamic banking in expanding financial inclusion and alleviating poverty in Indonesia. Using a qualitative literature review methodology, this research analyzes academic literature, regulations, and official reports to identify the contributions, challenges, and optimization strategies of Islamic banking. Findings indicate that Islamic banking provides financing alternatives aligned with Islamic values through products such as mudharabah, musyarakah, and murabahah, enabling low-income communities to access capital without interest burdens. The management of Islamic social funds including zakat, infaq, sadaqah, and waqf strengthens social capital for micro-enterprise empowerment. However, significant barriers exist, including low Islamic financial literacy, limited access in remote areas, and suboptimal regulations. This study recommends enhancing financial literacy, developing technology-based inclusive products, strengthening supportive regulations, and fostering multi-stakeholder collaboration to optimize the role of Islamic banking as an instrument for inclusive and equitable economic development in Indonesia. The research contributes to the theoretical understanding of Islamic banking's potential in addressing financial exclusion and poverty while providing practical insights for policymakers and banking institutions.

Saputri, Diva Septia; Rizkyana, Fitrarena Widhi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data regression (E-Views 12). The results show that sales growth directly affects tax avoidance, and company size moderates the relationship between sales growth and tax avoidance. However, capital intensity and earnings management do not have a significant effect, and company size cannot moderate the relationship between capital intensity and earnings management with tax avoidance. These findings emphasize that high sales growth can encourage companies to comply with tax regulations, thereby reducing tax avoidance, and that this effect can be suppressed by large company size due to greater reputational pressure and scrutiny. This study expands on previous research by making company size a moderating variable in the relationship between sales growth, capital intensity, and earnings management and tax avoidance.

Zukhruffiyah Rizqi Addinda; Dhifa Nadhira Syadzwina; Moza Fausta

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The revision of the State-Owned Enterprises (SOE) Law fundamentally changes the concept of SOE losses by emphasizing that losses incurred in SOE operations constitute corporate losses, not state financial losses. This change has a direct impact on the construction of directors' accountability, which has often been associated with corruption when companies experience losses. This study aims to analyze the provisions of SOE directors' responsibilities based on Good Corporate Governance (GCG) principles within the new regulatory framework, as well as to examine the application of sanctions against directors who violate these principles and cause corporate losses. The study uses normative legal methods with statutory, conceptual, and case-based approaches. The analysis was conducted by examining the provisions of the Limited Liability Company Law, the revised SOE Law, related implementing regulations, and several important decisions, such as those concerning Jiwasraya, Asabri, Garuda Indonesia, and Pertamina-TPPI. The results show that the principles of GCG, fiduciary duty, and the Business Judgment Rule are the primary instruments in assessing directors' actions. Civil and administrative sanctions are the first line of defense for assessing directors' accountability, while criminal sanctions can only be imposed if there is an element of abuse of authority, conflict of interest, or other fraudulent acts. This research emphasizes the need for a clear distinction between business risks and unlawful acts to prevent directors from being criminalized for business decisions made in good faith and in accordance with good corporate governance principles. These findings are expected to serve as a reference in formulating state-owned enterprise policies and promoting more proportionate law enforcement against directors.

Mulyadi, Kiking; Mukhlas, Oyo Sunaryo; Saebani, Beni Ahmad

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The transfer of hajj quotas for deceased pilgrims is a legal and social issue that is relevant to the dynamics of the implementation of the hajj in Indonesia. This phenomenon arises as a consequence of the long waiting list for the departure of pilgrims, which causes many prospective pilgrims to die before having the opportunity to perform the worship. From the perspective of Islamic law, the hajj is personal (fard 'ain) and attached to individuals who have met the requirements of istitha'ah. However, in the context of state administration, the right to portion Hajj is seen as an administrative right that can be transferred to certain heirs in a regulatory manner. This study aims to examine the legal basis for the assignment of hajj quota based on the principles of sharia maqashid and review its implementation in the socio-anthropological context of the Indonesian Muslim community. The research method used is normative law with a conceptual and sociological approach, through the analysis of laws and regulations and developing social practices. The results of the study show that the transfer of the hajj quota does not contradict sharia principles as long as it brings benefits, guarantees justice, and avoids potential abuse. Socially, this policy reflects respect for the deceased's worship intentions, strengthens kinship values, and shows the adaptation of Islamic law in responding to the needs of contemporary Indonesian Muslim society.

Brilian Serly Ramadhani; Nindi Aulia Nisa; Rifda Putri Elfika Sari; Muzzaki Ahmad Shidiq; Amalia Nuril Hidayati

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Sustainable Development Goals (SDGs) are a global agenda that emphasizes the importance of balancing economic growth, social justice, and environmental sustainability. In Indonesia, the primary challenge in achieving the Sustainable Development Goals (SDGs) lies in the limited financing of sustainable development projects. Sukuk, particularly green sukuk, is a sharia-compliant financial instrument with the potential to provide an alternative solution to support funding for environmentally friendly projects and green infrastructure. This study aims to analyze the role of sukuk in financing sustainable development, identify its potential and implementation challenges, and compare it with other national financial instruments. This study employed a library research method through a literature review of books, scientific journals, articles, and empirical data related to sukuk development. The results show that demand for sukuk is increasing compared to conventional bonds and provides a competitive financing alternative based on sharia principles. However, its implementation still faces obstacles such as financial literacy, regulatory readiness, market liquidity, and limited institutional coordination. Strengthening regulations and stakeholder collaboration are necessary for sukuk to effectively support the achievement of the Sustainable Development Goals (SDGs).