EFEKTIVITAS PELAKSANAAN ATURAN HUKUM KEUANGAN BERKELANJUTAN OLEH PERUSAHAAN YANG TERDAFTAR DI DAFTAR EFEK SYARIAH

Putri Aldillah Bapang, S.H, NIM.: 2120301206 (2023) EFEKTIVITAS PELAKSANAAN ATURAN HUKUM KEUANGAN BERKELANJUTAN OLEH PERUSAHAAN YANG TERDAFTAR DI DAFTAR EFEK SYARIAH. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Companies or issuers listed on the Indonesia Stock Exchange (BEI) cannot be categorized as sharia shares. Because a share will be categorized as a sharia share if the share meets the criteria and the process has been carried out Screening (filtering). In line with this, the company also implements principles Sustainable Finance or sustainable finance. Sustainable Finance This is a model approach to economic development that no longer relies on economic development based on excessive exploitation of natural resources and the environment, thereby creating sustainable development goals (Sustainable Development Goals) in accordance with POJK legal regulations Number 51/POJK.03/2017 concerning the Implementation of Sustainable Finance for Financial Services Institutions, Issuers and Public Companies. The research will measure the effectiveness of implementing sustainable financial legal regulations in companies registered on the Sharia Securities List (DES). The type of research used in this research is library research (library research). The nature of the research is descriptive-analytical, namely describing and analyzing the implementation of sustainable financial policies in companies that have been registered on the Sharia Securities List (DES) on the Jakarta Sharia Stock Exchange. Meanwhile, in collecting data, the compiler used 2 stages, namely; First, collecting data from primary legal sources, Financial Services Authority Regulation policy Number 51/POJK.03/2017 concerning the Implementation of Sustainable Finance for Financial Services Institutions, Issuers and Public Companies. Second, collecting data from secondary legal sources, observing the results of annual financial reports obtained from the official websites of companies registered in the Sharia Securities List (DES) as additional data. The research results show that the implementation of sustainable finance for DES companies has reached a report percentage of 66% in 2023. The company's Sustainable Finance Report can be seen on the company's official website or the OJK annual report. However, these reports are still only administrative in nature with a small number of detailed reports not being found in each report. Apart from that, it was also found that sanctions were still light, namely administrative warnings in implementing the concept of sustainable finance in the sharia capital market, especially for companies that did not report their sustainable finances. This is influenced by factors in the implementation of legal rules such as legal substance, law enforcement, facilities and infrastructure, society and culture. So that various risk efforts were also found by the authorities and policy makers in trying to create sustainable financial goals.

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