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This study analyzes the politics of spatial planning in the land-use conversion of the Bowosie Forest in Labuan Bajo as part of the National Strategic Project (PSN) for tourism development. The transformation of the forest into an economic tourism zone demonstrates that spatial planning is not neutral, but rather an arena of power relations among the state, investors, and local communities. Through regulatory instruments such as revisions of the Regional Spatial Plan (RTRW), ministerial decrees on forest release, and the granting of Management Rights (HPL) to BPOLBF, the state has facilitated tourism investment and the commodification of space. Using a qualitative approach and David Harvey’s theory of Accumulation by Dispossession, the study finds that these policies have produced three forms of exclusion: spatial exclusion (loss of access to land and water sources), political exclusion (limited community participation in decision-making), and economic exclusion (development benefits concentrated among investors). The village government occupies a structurally limited position due to the top-down nature of the policy framework. The study concludes that the conversion of the Bowosie Forest reflects a process of capital accumulation legalized through state regulation, highlighting the need for more inclusive and socially just spatial planning.

Micro, Small, and Medium Enterprises (MSMEs) and Village-Owned Enterprises (BUMNeg) in Makariki possess regional economic potential. However, business managers face cash flow recording obstacles. They have not implemented standard bookkeeping. This community service aims to provide training and mentoring in financial document preparation using the Financial Accounting Standards for Micro, Small, and Medium Entities framework. The implementation method consists of preparation, execution, and evaluation stages. The execution stage includes initial testing, material presentation, interactive discussion, and final testing. Evaluation results indicate this program resolves participants' financial literacy problems. Participants' understanding regarding bookkeeping accounts and calculating profit and loss increased. Participants can compile drafts of income statements, financial positions, and supporting notes independently. In conclusion, intensive mentoring changes participants' mindsets from conventional management to a more structured one. Systematic bookkeeping helps participants separate personal and business assets. These records also serve as administrative requirements to access additional capital from banks or government assistance programs. This program supports the transparency and accountability of village fund management through BUMNeg.

A traffic accident is a social risk event that causes serious losses, either in the form of injury, loss of property, or death of a family member. The State provides protection through the Road Traffic Accident Fund as stipulated in Law Number 34 of 1964 and Government Regulation Number 18 of 1965. However, in practice, the regulation of the status of victims and the coverage of the heirs of the beneficiaries still raises juridical and social problems because they do not fully reflect substantive justice. This study aims to analyze the concept of victims and heirs in the applicable Road Traffic Accident Fund regulations, as well as formulate a more equitable reconstruction of the regulation. This research is normative legal research with a legislative, conceptual, and comparative approach. Analysis is carried out on positive legal norms and social realities that develop in society. The results of the study show that the definition of victim and the limitation of the coverage of heirs in the current positive law are narrow and administrative, so they are less responsive to the complexity of social relations and the economic dependence of the families of traffic accident victims. The mismatch between normative boundaries and social realities has implications for the non-achievement of the goals of social protection and substantive justice. Therefore, this study offers a reconstruction of the interpretation of the concept of victims and an expansion of the coverage of heirs that is more responsive, inclusive, and oriented towards social protection.

This community service activity aims to improve the ability of farmers in East Singkawang Regency to prepare simple and structured financial reports. Prior to the activity, most farmers had not maintained regular financial records, thus experiencing difficulties in identifying production costs, revenue, and profitability. The implementation method included socialization of farm financial management, training in preparing simple financial reports, and intensive mentoring. This activity involved 20 farmers as community service partners. Evaluation was conducted through comparing conditions before and after the activity using pre- and post-test instruments and observing financial record keeping results. The results showed a 45% increase in farmers' understanding of financial reporting concepts, as well as a 50% increase in their ability to prepare simple profit and loss and cash flow statements. Furthermore, 83% of participants were able to record business transactions independently and sustainably after the mentoring activity. The implementation of simple financial reports also helped farmers identify production cost structures and determine business plans for the next planting season. This community service activity contributed to strengthening the application of financial management in farming businesses and supported increased transparency, efficiency, and economic sustainability for farmers in East Singkawang Regency.

This study explores the reconstruction of the abolition of compensation payments to foster justice for convicts, specifically evaluating the intersection between Law No. 31 of 1999 and Law No. 20 of 2001. The research addresses the persistent legal dilemma where state loss recovery mechanisms often overlook the fundamental rights and socio-economic realities of prisoners. Under the current regime, the imposition of substitute imprisonment for unpaid financial obligations is perceived as a "layered punishment" that undermines human dignity and fails to reflect proportional justice. The analysis reveals that the retributive orientation established in Law No. 31 of 1999 results in a "lose-lose" outcome: the state remains uncompensated while the financial burden of correctional costs increases due to extended incarceration. By integrating the fiscal and state financial management principles found in Law No. 20 of 2001, this research proposes a shift toward more proportional and restorative asset recovery. The study concludes that the role of the Prosecutor must be reoriented toward accurate asset tracing and the implementation of humane payment schemes. Future legal reforms must ensure that the state's interest in fiscal restoration does not sacrifice the convict's basic rights, prioritizing distributive justice to create a more humane anti-corruption framework.

Financial statements have an important role in facilitating all forms of economic activity in the private, public, and non-profit sectors. However, in reality, many companies commit financial statement fraud, causing losses to users. With the increasing attention to financial statement fraud, board diversity has become an important aspect in improving corporate financial reporting monitoring and reducing the possibility of fraud. However, previous studies on the effect of this factor on financial statement fraud still show mixed findings, particularly in the food and beverage manufacturing sub-sector in Indonesia. This study aims to analyze the effect of board diversity on financial statement fraud in food and beverage companies listed on the Indonesia Stock Exchange for the period 2021–2023. This study uses a quantitative approach with secondary data obtained from companies' annual reports and financial statements. Board diversity in this study includes board gender diversity, board age diversity, and board education diversity, all of which are measured using dummy variables. Financial statement fraud is measured using the Beneish m-score. Data analysis is performed using multiple linear regression with the Ordinary Least Squares approach. The results show that board age diversity has a significant negative effect on financial statement fraud. These findings indicate that board diversity is one of the factors that can reduce the likelihood of financial statement fraud.

Corruption is an extraordinary crime that has multidimensional impacts on a country’s social, economic, and political life. In Indonesia, corruption cases not only cause financial losses to the state but also undermine public trust in the government and weaken the rule of law. This study examines the case of social assistance (bansos) corruption during the Covid-19 pandemic involving former Minister of Social Affairs, Juliari P. Batubara, who was proven to receive bribes from vendors providing social assistance amounting to tens of billions of rupiah. The study aims to understand the regulation of corruption under Indonesian law, the chronology of the bansos corruption case, and the criminal liability of the former Minister of Social Affairs. The analysis shows that this case not only caused financial losses to the state but also inflicted social suffering on the poor affected by the pandemic and reduced the government’s legitimacy. The prison sentence, fines, and obligation to pay state compensation imposed on Juliari affirm the principle of criminal accountability, while digital-based reform in social assistance distribution and multi-layered supervision serve as preventive measures to curb future corruption. This study emphasizes the importance of transparency, accountability, and strict law enforcement in combating corruption in Indonesia.

The COVID-19 pandemic significantly affected the financial performance of PT Kereta Api Indonesia (Persero), as reflected in the shift from profit in 2020 to a substantial pre-tax loss in 2021. This change had direct implications for the company’s tax components, particularly current tax and deferred tax, in accordance with PSAK 46 on Income Taxes. This study aims to analyze the changes in current tax and deferred tax between the two reporting periods and to examine the role of deferred tax benefits in reducing the company’s net loss. The research employs a quantitative descriptive approach with a comparative analysis method using secondary data from the company’s interim consolidated financial statements. The findings indicate that in 2021 the company recognized a deferred tax benefit that converted total income tax into a net tax benefit, thereby reducing the company’s net loss by approximately 15.8 percent. These results demonstrate that deferred tax does not merely arise from temporary differences but can function as an instrument of loss mitigation during periods of financial distress. The implications of this study highlight the importance of accurate application of PSAK 46, especially in times of economic downturn, and emphasize the need for realistic assessments of future taxable profits to ensure the reliability of deferred tax asset recognition.

Corruption in Indonesia is not merely a moral transgression but an extraordinary economic crime that depletes national resources. The ultimate objective of corruption eradication, therefore, must be the restoration of state financial losses (asset recovery).  However, the current formulation of the criminal law system specifically Article 18 of Law No. 31 of 1999 contains a critical policy flaw. The provision of "Subsidiary Imprisonment" (Pidana Pengganti) allows convicts to substitute their financial restitution obligations with a disproportionately short prison term. This mechanism inadvertently provides an economic incentive for corruptors to conceal assets and choose imprisonment, resulting in significant state revenue loss. This study aims to critique the current penal policy formulation and propose a comprehensive reformulation of the compensation system. The research employs a normative-juridical method with a statutory and conceptual approach, utilizing the "Economic Analysis of Law" theory to evaluate the efficiency of sanctions. The study argues that the penal policy must shift from a "person-based" approach (in personam) to an "asset-based" approach (in rem). It is imperative to abolish the subsidiary imprisonment option for high-value corruption and implement "Non-Conviction Based Forfeiture" to maximize the recovery of state losses. Furthermore, this policy shift requires law enforcers with high-level cognitive skills to trace complex financial trails.

This journal examines the criminal act of corruption related to village treasury land (tanah kas desa) in Yogyakarta, with a specific focus on the District Court Decision No. 8/Pid.Sus-TPK/2023/PN Yyk. The objectives are to identify the underlying reasons behind corruption practices, analyze the application of substantive criminal law, and assess the state losses as well as possible preventive measures for future land management. The study employs a qualitative research method through interviews, documentation, and literature review, involving key informants from the judiciary, prosecution office, police sector, and village administration. The findings reveal that corruption in village treasury land is driven by internal factors such as personal motives, economic background, moral integrity, legal awareness, and authority, as well as external factors including non-transparent bureaucracy, ingrained corruption culture, weak supervision, ineffective legal systems, and socio-economic pressures. The application of substantive criminal law is reflected in the assessment of elements of corruption, judicial considerations, and the interplay between legal norms, social impacts, and local wisdom. Furthermore, the study highlights significant economic and social losses, and recommends strategies for prevention, governance improvement, and strengthening accountability to minimize corruption risks in village land management.

The ambiguity of the concept of state economic loss in Article 2 paragraph (1) and Article 3 of the Corruption Crime Law (Tipikor Law) has yet to be defined normatively or by an official institution with the authority to do so. This uncertainty has given rise to legal problems in law enforcement, especially after Constitutional Court Decision No. 25/PUU-XIV/2016, which changed the qualification of corruption offenses to material offenses, so that the proof of economic loss to the state must be actual loss. However, in practice, as in the Surya Darmadi corruption case, law enforcement officials still face difficulties in determining the measure and method of proving economic loss to the state in a lawful manner. The issues in this study are the basis for the judge's consideration of the element of economic loss to the state in the Central Jakarta District Court Decision No. 62/Pid.Sus-TPK/2022/PN.Jkt.Pst and the obstacles and constraints in proving the element of economic loss to the state in criminal acts of corruption.This study uses a normative legal method with a statute approach, a case approach, and a conceptual approach. The results of the study show that the first-level panel of judges assessed that environmental damage and the loss of potential state revenue due to the illegal conversion of forest areas were part of the actual economic loss to the state, while the Supreme Court emphasized the importance of limiting this element to actual loss in accordance with Constitutional Court Decision No. 25/PUU-XIV/2016. The obstacles and constraints in proving the element of state economic loss in corruption crimes stem from internal and external factors that are interrelated and affect the effectiveness of law enforcement.

Corruption in Indonesia has become a systemic and complex issue, posing a threat to economic, social, and political stability. Despite various efforts, including the establishment of the Corruption Eradication Commission and robust law enforcement, Indonesia’s Corruption Perception Index has remained stagnant or declined in recent years. This is primarily due to the inadequacy of conventional audit methods, which struggle to detect complex and hidden corruption schemes. This study examines how the role of investigative audits by the Supreme Audit Agency (BPK) can be optimized through synergy with the Whistleblowing System (WBS) to enhance corruption eradication efforts in Indonesia. Investigative audits, which focus on detecting fraud, are crucial as they can convert audit evidence into legal proof in corruption cases. However, the BPK’s role is often hindered by limited human resources, independence, and weak coordination. Using qualitative research and a literature review, this study analyzes relevant documents, books, scientific journals, and official reports to identify and classify relevant data. The findings indicate that strong synergy between BPK's investigative audits and the WBS is essential. Optimizing these two instruments requires significant reforms, including strengthening whistleblower protection laws, improving inter-agency collaboration, and fostering a robust anti-corruption culture. The study concludes that BPK’s investigative audits are effective in uncovering state losses, but their success depends on follow-up actions and coordination with law enforcement. The WBS can detect corruption early, but its effectiveness is limited by weak whistleblower protection and lack of trust in internal reporting channels.

Cigarette excise crimes are a form of economic crime that significantly impact state revenues, national economic stability, and the market balance of the tobacco industry. This phenomenon not only causes material losses to the state but also has implications for social justice and the economic order of society. This study aims to analyze in depth the characteristics, causes, and implications of cigarette excise crimes from the perspective of economic criminal law and criminology. The research method used is a juridical-normative approach combined with criminological analysis to identify the relationship between social, economic, and legal factors in cigarette excise violations. The results indicate that these crimes are driven by economic motives, regulatory imbalances, weak law enforcement, and low public awareness of excise obligations. Through this analysis, the study emphasizes the need for synergy between criminal law policy, economic oversight, and a criminological approach to create an effective and equitable excise control system in Indonesia.

Lobster is one of Indonesia's marine resources that has high economic value and is very important for the country's economy, but excessive lobster fishing and smuggling of lobster seeds have caused a decrease in the productivity of marine resources and significant state losses, so effective law enforcement efforts are needed to protect Indonesia's marine resources from these illegal acts. The problem in this study is how the law enforcement by the West Tanjung Jabung Police against the crime of smuggling lobster seeds (Study of Case Register Decision Number: 144 / Pid.Sus / 2023 / Pn Klt), and what factors are the causes. The research method used is normative juridical, a type of legal research that focuses on the analysis and interpretation of legal norms that apply in a legal system. The study shows that the three defendants in the crime of smuggling lobster seeds were sentenced to 2 years in prison and a fine of IDR 5,000,000 based on Article 27 number 26 Article 92 of Law Number 6 of 2023 concerning Job Creation. The factors causing this crime include internal factors (economic and education) and external factors (politics, environment, and lack of security). Suggestions from the study are: Reviewing the lobster seed export policy. Improving coordination between law enforcement officers and community participation. Improving the capacity and competence of law enforcement personnel.

The Law on State-Owned Enterprises (BUMN) by the Indonesian House of Representatives on February 4, 2025 has been ratified, and then signed by President Prabowo Subianto on February 24, 2025, destroying the concept of who the state administrators are as regulated in Law Number 28 of 1999 concerning the Implementation of a Clean State Free from Corruption, Collusion, and Nepotism.Law No. 1 of 2025 concerning BUMN, places the directors, commissioners, and supervisors of the state-owned company not as state administrators. This means that the Corruption Eradication Commission or KPK can no longer handle law enforcement in BUMN if corruption occurs, except for the Police, Prosecutor's Office and BPK (supervision), as stated in Article 3X of Law No. 1 of 2025, which states that: "The Agency's organs and employees are not state administrators. It is emphasized again in Article 9G: Members of the Board of Directors, Board of Commissioners, and Supervisory Board of BUMN are not state administrators". Meanwhile, financial supervision is still carried out by the Audit Board as stated in Article 3K: Audit of the management and financial responsibility of the Agency is carried out by the Audit Board. Although in the KPK Law, it is stated in Article 11 paragraph (1) that: "In carrying out the duties as referred to in Article 6 letter e, the Corruption Eradication Commission has the authority to conduct investigations, inquiries, and prosecutions against Corruption Crimes that: a. involve law enforcement officers, State Administrators, and other people related to Corruption Crimes committed by law enforcement officers or State Administrators; and/or b. involve state losses of at least IDR 1,000,000,000.00 (one billion rupiah)".Therefore, the Law Order, the KPK must submit and obey to carry it out, because the Law (UU) functions as a basic or principal rule for organizing the state, regulating society, a tool to limit power, and as a means of social renewal. The Law also functions to regulate life in society, the nation, and the state and is expected to be able to resolve various problems that exist in society.In fact, the impact of corruption in BUMN is no joke. The destruction of economic growth, state and community income can be disrupted which results in direct state losses, but leads to the potential for increasing poverty and the loss of the government's safety net in the form of declining quality of public services and investor confidence in Indonesia, etc.

Lobster is one of Indonesia's marine resources that has high economic value and is very important for the country's economy, but excessive lobster fishing and smuggling of lobster seeds have caused a decrease in the productivity of marine resources and significant state losses, so effective law enforcement efforts are needed to protect Indonesia's marine resources from these illegal acts. The problem in this study is how the law is enforced by the West Tanjung Jabung Police against the crime of smuggling lobster seeds (Study of Case Register Decision Number: 144 / Pid.Sus / 2023 / Pn Klt ), and what factors are the causes. The research method used is normative juridical, a type of legal research that focuses on the analysis and interpretation of legal norms that apply in a legal system. The study shows that the three defendants in the crime of smuggling lobster seeds were sentenced to 2 years in prison and a fine of IDR 5,000,000 based on Article 27 number 26 Article 92 of Law Number 6 of 2023 concerning Job Creation. The factors causing this crime include internal factors (economic and education) and external factors (politics, environment, and lack of security). Suggestions from the study are: Reviewing the lobster seed export policy. Improving coordination between law enforcement officers and community participation. Improving the capacity and competence of law enforcement personnel.  

Natuna waters are the most vulnerable area to illegal fishing because there is abundant potential for fishery resources. It was recorded that from May to December 2016, there were 280 foreign vessels in Natuna waters, which resulted in economic losses of 2.98 trillion Rupiah. This study aims to examine and assess the policies and actions that the Indonesian government has implemented in overcoming illegal fishing activities in the area. The results of this study are that the Natuna Waters Area is part of the Indonesian Archipelago Sea Lane (ALKI) and functions as a global waterway. The Natuna Waters Area borders with neighboring countries and is connected to open waters, making it vulnerable to illegal fishing activities. The Indonesian government's strategy in dealing with cases of unlawful fishing in Natuna waters effectively increases the protection of state sovereignty and marine resources through policies such as sinking ships and maritime diplomacy. However, this implementation policy overcomes obstacles in the form of intimidation from other countries, such as China, and weaknesses in supervision and coordination between domestic institutions, which can affect microorganisms in fisheries management and maritime security in the area.

Rapid developments in information technology have opened up opportunities for new threats to national security, one of which is hacking of information systems. Cyber attacks not only cause economic losses and disrupt public services, but also pose a serious threat to Indonesia's digital sovereignty. In this context, state intelligence has a strategic role as the front line in detecting, analyzing, and countering various forms of threats to the country's strategic information systems. However, strengthening the function of state intelligence in dealing with hacking crimes still faces various obstacles, ranging from regulatory aspects that are not yet adaptive, weak inter-agency coordination, to limitations in technology and human resources. This study aims to examine the extent of the effectiveness of strengthening state intelligence in countering information system hacking, as well as to formulate the urgency of updating national legal policies that support the formation of a strong, integrated, and professional cyber intelligence system. Using a normative legal research method supported by a conceptual and case approach, this study concludes that strengthening state intelligence requires regulatory reform, institutional integration, and investment in technology and human resources in order to maintain national sovereignty in the digital age.

The purpose of this study is to analyze the state impact caused by each corruption case in Indonesia from 2022-2025. This research uses descriptive qualitative research. The data in this study are secondary data sourced from scientific journal articles, reports from anti-corruption organizations, such as TI, ICW, KPK, and mass media. Data collection techniques are in the form of literature studies with analysis techniques by analyzing data reduction or selecting relevant information, presenting data arranged systematically, and drawing conclusions. The results of this study show that these cases resulted in very significant state economic losses, reaching trillions of rupiah. In addition to financial losses, corruption also has a negative impact on the environment, infrastructure, business climate, and public trust in the government and BUMN. Extensive environmental damage occurred due to illegal mining practices, while BTS 4G projects were hampered in their construction, and in other cases reduced investor and public confidence. Overall, the corruption exposed weaknesses in oversight and governance systems in SOEs and government projects.

The rapid development of information technology has opened up opportunities for new threats to national security, one of which is information system hacking. Cyberattacks not only cause economic losses and disrupt public services but also pose a serious threat to Indonesia's digital sovereignty. In this context, state intelligence plays a strategic role as the vanguard in detecting, analyzing, and countering various threats to the country's strategic information systems. However, strengthening the state intelligence function in countering hacking crimes still faces various obstacles, ranging from immature regulations, weak inter-agency coordination, to limited technology and human resources. This study aims to assess the effectiveness of strengthening state intelligence in countering information system hacking and to formulate the urgency of updating national legal policy to support the formation of a strong, integrated, and professional cyber intelligence system. Using normative legal research methods supported by conceptual and case-based approaches, this study concludes that strengthening state intelligence requires regulatory updates, institutional integration, and investment in technology and human resources to safeguard national sovereignty in the digital era.