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Abstrak :
[Peralihan kekayaan yayasan berupa tanah, dengan melakukan jual beli aset yayasan yang memiliki sertipikat hak Pakai dengan nomor 82/ Cilandak Barat atas nama Departemen Kesehatan menimbulkan beberapa permasalahan hukum. Dalam hal ini Yayasan dapat melakukan peralihan hak atas tanah yang merupakan asset/ kekayaan yayasan dengan berdasarkan Undang-undang Nomor: 16 Tahun 2001 juncto Undang-undang Nomor 28 Tahun 2004 dan memenuhi syarat jual beli yaitu syarat materiil dan formil, apabila tidak memenuhi syarat tersebut, maka Perjanjian Pengikatan Jual Beli yang telah dibuat menjadi batal demi hukum Dan PT. Graha Nusa Utama dapat melakukan banding terhadap putusan Pengadilan Negeri Jakarta Selatan Nomor: 317/Pid.B/2013/PN.Jkt.Sel ke pengadilan yang lebih tinggi. Sehingga kesimpulan dan saran yang dapat diambil dari analisis adalah bahwa peralihan hak atas tanah dengan cara jual beli harus memenuhi syarat materiil dan formil.;The transition of foundation’s wealth in the form of land, by doing the purchase and selling of foundation’s assets which have the right of use certificate with the number of 82/Cilandak Barat on behalf of the Department of Health raises several legal issues. In this case the foundation can make the transition of land right which is an asset/wealth of the foundation on the basis of Act No. 16 year 2001 in conjunction with Act No. 28 year 2004 and have eligible purchase and sell requisite in terms of material and formal, if it fails to qualify, the Sale and Purchase Agreement which has been made will be void and PT. Graha Nusa Utama can make an appeal against the decision of the South Jakarta District Court No. 317/Pid.B /2013/PN.JKT.SEL to a higher court. So that the conclusions and recommendations can be drawn from this analysis is that the transfer of rights over land by way of purchase and sell shall have the eligible material and formal requisite., The transition of foundation’s wealth in the form of land, by doing the purchase and selling of foundation’s assets which have the right of use certificate with the number of 82/Cilandak Barat on behalf of the Department of Health raises several legal issues. In this case the foundation can make the transition of land right which is an asset/wealth of the foundation on the basis of Act No. 16 year 2001 in conjunction with Act No. 28 year 2004 and have eligible purchase and sell requisite in terms of material and formal, if it fails to qualify, the Sale and Purchase Agreement which has been made will be void and PT. Graha Nusa Utama can make an appeal against the decision of the South Jakarta District Court No. 317/Pid.B /2013/PN.JKT.SEL to a higher court. So that the conclusions and recommendations can be drawn from this analysis is that the transfer of rights over land by way of purchase and sell shall have the eligible material and formal requisite.]

Abstrak :
Skripsi ini membahas mengenai keabsahan peralihan aset atau kekayaan Yayasan dikarenakan bubarnya suatu Yayasan akibat tidak menyesuaikan diri dengan Undang-Undang No. 16 Tahun 2001 jo. Undang-Undang 28 Tahun 2004 tentang Yayasan yang mewajibkan suatu Yayasan untuk mendaftarkan diri serta mendapatkan pengesahan dari Menteri Hukum dan Hak Asasi Manusia untuk mendapatkan statusnya sebagai Badan Hukum di Republik Indonesia sehingga segala perbuatan hukumnya dianggap sah berdasarkan undang-undang. Skripsi ini mengambil contoh peralihan aset dari Yayasan X kepada Yayasan Y, dimana status badan hukum Yayasan X menimbulkan permasalahan badan hukum dari yayasan, yang mana hal tersebut menimbulkan ketidak jelasan peralihan aset yang terjadi antara Yayasan X dengan Yayasan Y yang berakibat pada tidak jelasnya alas hak dari aset yang dialihkan. Dari penelitian ditemukan bahwa dari Yayasan yang tidak memenuhi legalitas pendirian akan kehilangan statusnya sebagai Yayasan, sehingga peralihan aset dari Yayasan X kepada Yayasan Y tidak bisa dilakukan dengan mendasarkan kepada Undang-Undang No 16 Tahun 2001 juncto Undang-Undang No. 28 Tahun 2004 Tentang yayasan. Dengan demikian alas hak dari aset yang dialihkan menjadi batal demi hukum. In this Mini Thesis, we discused abaut the validity of the transfer of assets or property due to the dissolution of the foundation who is not adjusting to Law No. 16 Year 2001 juncto No. 28 Year 2004 who required a foundation to enroll and obtain approval from the minister of justice and human rights for its status as a legal entity in Republic of Indonesia, so all legal actions deemed valid under the law. This thesis take sample the transferring of assets between the foundation x and foundation y, where the status of foundation x?s legal entity has raised a question on its validity, which then leads to the obscurity of the transfer of assets which occurs between x by y foundation foundation which results in the lack of clarity the legal right of assets. The finding of this reasearch shows that the foundation that does not meet the legality of establishment will lose its status as a foundation, hence the transfer assets from foundationx to foundation to y, can not be done based on the law no 16 2001 juncto the act of no. 28 years 2004 regarding the foundation. Therefore the legal right of assets will be void for the sake of law.

Abstrak :
Weak policy measures and improper monitoring of the flows and consumption of short-term external funds during the boom period (especially in early and mid 1990's) had been substantial in contributing to the country's currency and economic crisis in mid 1997. Private capital outflows in the form of capital flight had aggravated the intensity of the recent economic crisis as it drained the capital out at the time when it was most needed. Capital flight is estimated using an indirect measure (originally used by World bank, 1985) which involves a residual of some other variables. Accordingly, capital flight is calculated as the identified acquisitions of external assets except official reserves, plus recorded errors and ornissions. An econometric analysis was conducted to determine factors affecting capital flight from Indonesia. Using Augmented DickeyFuller and Phillip-Perron tests of unit root, it was found that ail variables except FDI, uncertainty and interest rate differentials are nonstationary. The Johansen's approach was used to test co-integration in multivariate system that involved long run and short run estimations. The results show that exchange rate depreciation, increase in external debt, GDP, FDI and inflation are important determ~inants of capital flight from Indonesia. Policy measures to prevent future capital flight problem should incorporate the impact and interdependence of various macroeconomic variables. Balanced policy measures based on both fiscal and monetary policies are important in order to maintain or strengthen the confidence of the public. It is important to carefully monitor the flows and consumption of external funds especially during the time of prosperity.

Abstrak :
Umumnya apabila proporsi dari laba akrual adalah lebih tinggi daripada laba kas, maka performans atau kinerja laba akan rendah pada tahun berikutnya. Hal ini disimpulkan sebagai persistensi dari laba akrual adalah lebih rendah dibandingkan dengan persistensi dari komponen arus kas operasi. Penelitian-penelitian terdahulu membagi variabel laba operasi perusahaan dengan rata-rata total aset, sehingga kinerja laba diukur dalam bentuk profitabilitas, yaitu Return on Assets (ROA). Penelitian ini mencoba untuk mencari hubungan antara komponen akrual tahun berjalan dan komponen, arus kas operasi tahun berjalan terhadap ROA perusahaan pada tahun berikutnya. Dengan demikian kita dapat mengetahui apakah rendahnya tingkat persistensi dari komponen akrual dibandingkan tingkat persistensi dari arus kas operasi mencerminkan adanya manajemen laba. Di samping itu akrual juga merupakan komponen dari pertumbuhan net operating assets perusahaan. Dengan membagi pertumbuhan net operating assets perusahaan menjadi komponen akrual dan komponen pertumbuhan net operating assets jangka panjang perusahaan, penelitian ini juga akan mencari hubungan kedua komponen tersebut terhadap ROA satu-tahun-kemudian, dengan mengontrol faktor ROA tahun berjalan.

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It is discussed that higher proportion of accrual earnings relative to cash earnings is associated with lower earnings performance in the subsequent period. It makes that the component accrual of profitability is less persistent than cash flow operation. From prior research, earnings performance is defined as operating income divided by average total assets that transforms earnings performance from income measure to profitability measure (Return on Assets or ROA). This research tries to find the relationship between current component accrual and current component cash flow operation to average total assets, beside one-year-ahead ROA. As a result we could conclude whether the lower persistence of accruals relative to cash flow operation as evidence of earnings management. Accrual are a component of growth in net operating assets, as well as a component of profitability. This research tries also to ,find the relationship between current accrual and current growth in long-term net operating assets (both are components of growth in net operating assets) to one-year-ahead ROA, after controlling the current of profitability (current ROA).

Abstrak :
Penelitian ini akan membahas mengenai masalah tata kelola (governance) penatausahaan Aset Tetap dalam rangka mewujudkan akuntabilitas keuangan pada Universitas Sebelas Maret. Metode penelitian yang digunakan dalam penelitian ini yaitu penelitian deskriptif dan penelitian studi kasus. Hasil penelitian ini menemukan bahwa Pelaksanaan Penatausahaan Aset Tetap di UNS sebagian besar sudah sesuai dengan Peraturan Menteri Keuangan Nomor 120/PMK.06/2007 tentang Penatausahaan Barang Milik Negara. Akuntabilitas Pelaporan Aset melalui pelaksanaan SIMAK BMN relatif akuntabel yang tercermin dari kesesuaian dengan Standar Akuntansi Pemerintahan (SAP). Kebijakan akuntansi Badan Layanan Umum (BLU) UNS dan kebijakan akuntansi aset tetap yang termuat dalam Catatan atas Laporan Keuangan (CaLK) secara keseluruhan telah sesuai dengan SAP dan Peraturan terkait BLU. Laporan Keuangan (LK) BLU UNS juga telah memenuhi karakteristik kualitatif laporan keuangan yang relevan, andal, dapat dibandingkan, dan dapat dipahami. Langkahlangkah penerapan penatausahaan aset tetap di UNS telah sesuai dengan 14 prinsip tata kepemerintahan yang baik (Bappenas). Kendala-kendala yang dialami dalam Penatausahaan Aset Tetap di UNS antara lain kendala yang terkait dengan permasalahan pengelolaan Barang Milik Negara (BMN), kendala yang terkait dengan belanja modal, dan kelemahan terkait transparansi dan akuntabilitas pengelolaan BMN. Saran utama yang diberikan dalam penelitian ini antara lain (a) meningkatkan ketertiban dalam penatausahaan aset tetap, (b) perlu didukung dengan SDM yang handal di bidang akuntansi dan pelaporan keuangan, (c) meningkatkan pengendalian intern terutama dengan melakukan reviu secara lebih intensif terhadap Laporan Keuangan, (d) reviu dan monitoring oleh SPI UNS serta koordinasi yang lebih intensif dengan unit yang bertanggung jawab atas penyusunan laporan keuangan, (e) SOP yang jelas dalam permintaan penghapusan BMN dan SOP pencatatan barang hibah, (f) UNS agar segera melakukan rencana aksi (action plan), dan (g) komitmen UNS untuk transparan dan akuntabel dalam kerangka perwujudan tata kelola yang baik (good governance). Pemahaman mengenai Governance Penatausahaan Aset Tetap pada Universitas dapat diperdalam dengan memperluas cakupan lingkup penelitian terkait Pengelolaan BMN, menggunakan analisis berdasarkan governance structure, dan penambahan Periode Laporan untuk penelitian selanjutnya. ......This research study the governance problems of the Fixed Assets Administration in order to realize the financial accountability at Sebelas Maret University. The methodology in this study is descriptive and case study analysis. This study finds that the implementation of the Fixed Assets Administration at UNS in accordance with the regulation of the Minister of Finance number 120/PMK.06/2007 about the State Property Administration. The accountability of Assets Reporting through the implementation of SIMAK BMN which is reflected in the relatively accountable conformity with Government Accounting Standards (GAS). The accounting policies of Public Service Bodies (BLU) UNS and the accounting policies of fixed asset contained in the Notes to Financial Statements are overall in accordance with Government Accounting Standards (GAS) and the regulations of BLU. Financial Statements BLU UNS also fulfil the qualitative characteristics of financial statements that are relevant, reliable, comparable, and understandable. Implementation steps of the Fixed Assets administration at UNS in accordance with the fourteen principles of good governance (Bappenas). The constraints experienced in the Fixed Assets Administration at UNS are constraints related to problems of the State Property Management, constraints related to capital expenditures, and weakness related to transparency and accountability in the management of State Property. The main recommendation given in this study include (a) improve the regularity of the Fixed Assets Administration of, (b) must be supported by reliable human resources in the accounting and financial reporting, (c) improve internal control especially by doing more intensive review of the Financial Statement; (d) review and monitoring by SPI UNS and coordination with the unit that responsible for preparation of the financial statements, (e) Standard Operating Prosedure (SOP) of BMN removal requests and SOP of the recording of donation are clearly, (f) UNS immediate to implement of action plan, and (g) UNS’s commitment to transparency and accountable in the context of implementing good governance. Understanding of Fixed Assets Administration Governance at University can be deepened by expanding coverage of the research scope of related to State Property Management, analyze based on governance structure, and the addition of Reporting Period for future research.

Abstrak :
[Lembaga Perbankan adalah suatu lembaga yang sangat bergantung kepada kepercayaan masyarakat. Salah satu hal yang dapat meningkatkan kepercayaan masyarakat kepada bank adalah dengan adanya peraturan mengenai rahasia bank. Undang-Undang Nomor 10 Tahun 1998 telah mengatur beberapa pengecualian rahasia bank. Pengecualian yang telah diatur tersebut dianggap belum melindungi kepentingah masyarakat secara keseluruhan, hal tersebut karena belum diaturnya pengecualian rahasia bank dalam perkara pembagian harta bersama. Oleh karena itu, penulis ingin mengetahui apakah ketentuan rahasia bank dalam Undang-Undang Perbankan dalam pelaksanaannya telah melindungi kepentingan pihak bank, nasabah penyimpan dan pasangannya serta bagaimana implikasi hukum yang berlaku bagi pihak bank setelah dikeluarkannya Putusan Mahkamah Konstitusi nomor 64/PUU-X/2012. Bentuk penelitian ini adalah penelitian hukum normatif dengan tipologi penelitian deskriptif analitis. Jenis data yang digunakan adalah data sekunder, teknik pengumpulan data yang digunakan adalah dengan cara studi kepustakaan dan wawancara, kemudian analisis data dilakukan dengan pendekatan kualitatif. Dari hasil penelitian, diperoleh kesimpulan yaitu ketentuan rahasia bank yang telah diatur dalam Undang-Undang Perbankan saat ini hanya melindungi kepentingan pihak bank dan nasabah penyimpan, tetapi tidak untuk pasangan nasabah penyimpan, hal ini karena belum diaturnya ketentuan mengenai pengecualian rahasia bank dalam hal pembagian harta bersama. Dengan adanya Putusan Mahkamah Konstitusi Nomor 64/PUU-X/2012, maka pengecualian rahasia bank diluar Undang-Undang Perbankanpun bertambah. Namun, belum dikeluarkannya peraturan tertulis yang jelas oleh Otoritas Jasa Keuangan dalam pelaksanaan putusan tersebut, menimbulkan kebingungan di masyarakat dan dunia perbankan.;Banking institution is an institution that is highly dependent on public trust. One of the things that increase trust is the lack of legislation regarding bank secrecy. Banking Act number 10 of 1998 has regulated about the exceptions of bank secrecy. The exception that regulated considered does not protect the interest all of people, it is because the exception of bank secrecy in the case to divide the marital assets does not arrange. Therefore, the authors wanted to know bank secrecy provisions that has regulated in Banking Act has been protect the interests of the bank, depositors, and their partner or not, and then the implication that applicable for the bank after the constitutional court decision number 64/PUUX/2012. The form of the research is a normative research with descriptive analytical research typology. Type of data used are secondary data. Data collection techniques used, namely through the study of literature, for further analysis on the issues by using data analysis with qualitative approach. From the research, obtained the conclusion to answer the problem, namely the bank secrecy that had regulated in the Banking Act has already protect the bank and depositors interests, but it does not protect for the partner of the depositors interest, this is because the exception of bank secrecy which concern about the marital assets after divorcement doesn’t arrange. After the constitutional court decision no. 64/PUU-X/2012, the exclucion of bank secrecy increased. However, because of Otoritas Jasa Keuangan have not made a regulation regarding the implementation of that court constitutional court decision, it can cause confusion in the public and in the banking world., Banking institution is an institution that is highly dependent on public trust. One of the things that increase trust is the lack of legislation regarding bank secrecy. Banking Act number 10 of 1998 has regulated about the exceptions of bank secrecy. The exception that regulated considered does not protect the interest all of people, it is because the exception of bank secrecy in the case to divide the marital assets does not arrange. Therefore, the authors wanted to know bank secrecy provisions that has regulated in Banking Act has been protect the interests of the bank, depositors, and their partner or not, and then the implication that applicable for the bank after the constitutional court decision number 64/PUUX/ 2012. The form of the research is a normative research with descriptive analytical research typology. Type of data used are secondary data. Data collection techniques used, namely through the study of literature, for further analysis on the issues by using data analysis with qualitative approach. From the research, obtained the conclusion to answer the problem, namely the bank secrecy that had regulated in the Banking Act has already protect the bank and depositors interests, but it does not protect for the partner of the depositors interest, this is because the exception of bank secrecy which concern about the marital assets after divorcement doesn’t arrange. After the constitutional court decision no. 64/PUU-X/2012, the exclucion of bank secrecy increased. However, because of Otoritas Jasa Keuangan have not made a regulation regarding the implementation of that court constitutional court decision, it can cause confusion in the public and in the banking world.]

Abstrak :
[Penggabungan dilakukan oleh Perseroan Terbatas untuk mencapai sasaran strategis dan keadaan finansial tertentu dengan melibatkan penggabungan dua perusahaan atau lebih yang seringkali berbeda dari segi karakter dan nilainya.Tujuan utama dari pelaksanaan penggabungan adalah untuk melakukan restrukturisasi, eksapansi, atau melaksanakan ketentuan peraturan perundang-undangan yang berhubungan dengan perusahaan tersebut. Adanya penggabungan perusahaan, diikuti juga dengan penggabungan aset yang dimiliki merging company ke surviving company.Peralihan ini tidak terjadi dengan sendirinya, tapi harus dilakukan dengan proses pendaftaran.Permasalahan timbul ketika adanya ketidak pastian dalam hal prosedur pelaksanaan peralihan hak (aset) dari merging company ke surviving company, dimana terdapat perbedaan pendapat dari beberapa Notaris mengenai cara peralihan hak tersebut. Metode penelitian yang digunakan dalam penulisan ini adalah studi kepustakaan yaitu bersifat yuridis normatif yang didukung dengan hasil wawancara.Tujuan peneltian ini adalah untuk menggambarkan atau memberikan data mengenai pelaksanaan peralihan aset tanah yang disebabkan karena adanya merger perusahaan berdasarkan aturan yang tertulis pada Undangundang Nomor 40 Tahun 2007 tentang Perseroan Terbatas. Penelitian dilakukan untuk dapat mengetahui prosedur yang paling tepat sehubungan dengan peralihan hak atas tanah yang disebabkan oleh penggabungan perusahaan. Hal ini perlu diketahui untuk menghindari adanya kerancuan dalam proses peralihan hak atas tanah oleh kedua perusahaan yang akan melakukan penggabungan. Hasil kajian ini menunjukkan bahwa prosedur yang paling tepat adalah dengan membuat Akta Pemasukan Ke Dalam Perusahaan (Inbreng) yang dibuat berdasarkan oleh Akta Merger yang telah dibuat.;Mergers carried out by the company with the aim toachieve the goals, strategic of financial circumstances involving two company or more often differ in terms of character and values. Main purpose of the company merger is to restructure, have an expansion, or implementing laws and regulations in the Company. The merger of the company,also followed with incorporation of assets owned by the company who will do the merger to surviving company. This transitional; does not happen by itself, but with should be made with the registration process. Problems arise when the existence of the uncertainty in how toimplementing the procedures of transitional land of rights owned by the company (assets) of the merging companies to companies that survive, whereasthere is some difference Notary Public’s opinion regarding on how to do the procedure. This study used a juridical normative method that are supported by doing an interview to get the data and information. The purpose of this study is to describe or provide data regarding the Implementation of the transitional Land of Right from the company’s tsset due to the merger of the company based on regulation number 40/2007. The study conducted to determining and knowing the best and right procedure on how to transfer the right of the land caused by doing the mergers. Knowing the right procedure is for avoiding the confusion on how to do the procedure. The results of this study indicate that the proper procedure is by making an Inbreng deed based on company merger’s deed that has been created., Mergers carried out by the company with the aim toachieve the goals, strategic of financial circumstances involving two company or more often differ in terms of character and values. Main purpose of the company merger is to restructure, have an expansion, or implementing laws and regulations in the Company. The merger of the company,also followed with incorporation of assets owned by the company who will do the merger to surviving company. This transitional; does not happen by itself, but with should be made with the registration process. Problems arise when the existence of the uncertainty in how toimplementing the procedures of transitional land of rights owned by the company (assets) of the merging companies to companies that survive, whereasthere is some difference Notary Public’s opinion regarding on how to do the procedure. This study used a juridical normative method that are supported by doing an interview to get the data and information. The purpose of this study is to describe or provide data regarding the Implementation of the transitional Land of Right from the company’s tsset due to the merger of the company based on regulation number 40/2007. The study conducted to determining and knowing the best and right procedure on how to transfer the right of the land caused by doing the mergers. Knowing the right procedure is for avoiding the confusion on how to do the procedure. The results of this study indicate that the proper procedure is by making an Inbreng deed based on company merger’s deed that has been created.]

Abstrak :
Perjanjian perkawinan merupakan suatu persetujuan yang dibuat oleh calon suami-isteri untuk mengatur akibat-akibat yang timbul terhadap harta kekayaan perkawinan mereka. Di dalam ketentuan Pasal 147 Kitab Undang-Undang Hukum Perdata dan Pasal 29 Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan, pembuatan perjanjian perkawinan hanya dapat dilakukan sebelum atau pada saat dilangsungkannya perkawinan. Perkembangan yang terjadi di masyarakat, beberapa perjanjian perkawinan pembuatannya dilakukan oleh pasangan suami-isteri sesudah perkawinan dilangsungkan dengan cara mengajukan mengajukan permohonan penetapan pemisahan harta ke Pengadilan Negeri. Penelitian ini dilakukan dengan metode pendekatan yuridis normatif, dimana Penulis dalam meneliti mengacu pada aturan-aturan yang ada untuk kemudian menjawab permasalahan yang timbul secara deskriptif. Melalui penelitian ini Penulis menemukan jawaban bahwa pembuatan perjanjian perkawinan hanya dapat dilakukan sebelum atau pada saat dilangsungkannya perkawinan dan dalam hal pengajuan permohonan pemisahan maka unsur-unsur yang terdapat dalam Pasal 186 Kitab Undang-Undang Hukum Perdata harus terpenuhi terlebih dahulu.

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Prenuptial agreement is an agreement that was made by the prospective husband and wife to manage the problems that arise related to the possession of property or assets of their marriage. In the provisions of Article 147 of the Indonesian Civil Code and Article 29 of Law No. 1 of 1974 on Marriage, making the prenuptial agreement can only be done prior to or at the time of the marriage. Developments in society, making prenuptial agreements made by the couple after the marriage took place by filing apply for the establishment of the separation of property or assets to the District Court. This study was conducted with normative juridical approach, which the author in researching refers to the rules that are answer the problems that arise later descriptively. Through this study the author found an answer that the prenuptial agreement making only can be done before or at the time of the marriage and in the case of application for separation of property, the elements contained in Article 186 Indonesian Civil Code should be fulfilled first.

Abstrak :
Petani di kabupaten Gunungkidul sebagian besar termasuk dalam golongan petani miskin. Keterbatasan sumber daya menjadikan mereka sulit berkembang. Salah satu masalah yang mereka hadapi adalah permodalan untuk usaha dan kebutuhan sehari-hari. Untuk mencukupi kebutuhan ini mereka seringkali berhutang kepada rentenir. Hal ini terjadi salah satunya karena ketiadaan aset yang bisa mereka pergunakan untuk mengakses pembiayaan dari lembaga keuangan syariah. Penelitian ini bertujuan untuk mengukur tingkat kelayakan aset biologi berupa pohon jati agar dapat diterima sebagai agunan dalam pembiayaan syariah. Di samping itu, penelitian ini juga bertujuan memberikan alternatif pengembangan inklusi lembaga keuangan syariah di Indonesia. Penelitian ini menggunakan teori inklusi keuangan dan metode apraisal aset biologi dengan formula IRR dan NPV. Dari perhitungan IRR dan NPV didapatkan hasil bahwa aset biologi berupa pohon jati (Tectona grandis) bisa menjadi alternatif dalam upaya mengembangkan inklusi keuangan syariah di kabupaten Gunungkidul. Selain itu pohon jati juga layak untuk dijadikan agunan bagi petani dalam mengajukan pembiayaan kepada lembaga keuangan syariah. Hasil penelitian ini juga menunjukkan bahwa pohon jati bisa dikembangkan dalam skema pembiayaan syariah berupa rahn dan mudarabah. Penelitian ini diharapkan bisa meningkatkan inklusi keuangan syariah, dimana hingga saat ini lembaga keuangan syariah belum memasukkan potensi aset biologi, terutama pohon jati sebagai bagian dari aset yang bisa diterima dalam pembiayaan lembaga keuangan syariah. ......Farmers in the Gunungkidul Regency are mostly categorized as impoverished. Resource constraints make it challenging for them to progress. One of the problems they face is the lack of capital for their businesses and daily needs. To meet these needs, they often resort to borrowing from loan sharks. This occurs partly due to the absence of assets they can use to access financing from Sharia-compliant financial institutions. This research aimed to assess the feasibility of biological assets, particularly teak trees (Tectona grandis), to be accepted as collateral in Sharia-compliant financing. Additionally, this study aimed to provide an alternative for developing Sharia-compliant financial inclusion in Indonesia. The research employed financial inclusion theory and biological asset appraisal methods using the IRR and NPV formulas. The IRR and NPV calculations revealed that biological assets, such as teak trees, can serve as an alternative for promoting Sharia-compliant financial inclusion in the Gunungkidul regency. Moreover, teak trees are suitable collateral for farmers seeking financing from Sharia-compliant financial institutions. The research results indicated that teak trees can be incorporated into Sharia-compliant financing schemes, such as Rahn and Mudarabah. This study is expected to enhance Sharia-compliant financial inclusion, as, until now, Sharia-compliant financial institutions have not included the potential of biological assets, particularly teak trees, as acceptable collateral in their financing practices.