Title : Profit/Loss of Mining Concessions for Mass Organizations
Authors:
- Dicky Andriyanto
Department : Accounting
Opinion:
Since the issuance of Government Regulation (PP) 25/2024 concerning Mineral and Coal Mining (Minerba) Management Activities, which grants permits/concessions to religious organizations, there has been both controversy and opposition, directed at both the government and the organizations themselves. Currently, only Nahdlatul Ulama (NU) has followed up on this regulation by participating in managing mineral and coal mines.
The sharp focus on government concessions is seen as a form of "taming" mass organizations to adhere to all established policies. Meanwhile, the focus on mass organizations is seen as a form of "silencing" them, hoping they will consistently support government directives without coercion. This issue often generates negative public sentiment, as religious organizations are expected to remain neutral on all forms of public policy and focus on the spiritual well-being of their congregations.
NU's participation in mining management isn't necessarily a misstep. This participation can be categorized as "assistance" to increase funding for various socio-religious activities. It's undeniable that leading the community toward a better future requires significant financial support, so a grant to manage the mine is considered capable of supporting da'wah activities. From an economic and business perspective, religious organizations have the right to conduct business and are classified as non-profit entities, meaning their establishment is not aimed at seeking profit but rather uses their funds for social activities.
Therefore, Nahdlatul Ulama (NU) or other religious organizations can operate businesses by building from scratch or continuing existing ones, such as managing government-managed mineral and coal mines. In fact, reporting the use of their funds is provided with a separate method, as stipulated in ISAK 35. One such method is the absence of a profit and loss statement due to the non-profit nature of the organization. This further strengthens the assessment that religious organizations can manage mines and that their activities are not problematic from an economic and business perspective, as their activities are permitted.
The participation of NU and other religious organizations as active players is not only beneficial for their organizations, but also brings out other positive values, including: first, NU can implement sharia-based mining management, the implementation of which has not yet existed in Indonesia and is very likely to attract investors from West Asian countries such as Saudi Arabia, Turkey, Qatar, and the United Arab Emirates, which are also Muslim. Second, the involvement of mass organizations in managing mines provides them with more opportunities to implement the concept of sustainable mining management that they have been promoting. Therefore, the benefits felt can have a positive impact on the surrounding environment.
Some observers are concerned that the issuance of permits for mass organizations to manage mines could disrupt the focus on developing religious aspects within the community. These concerns include: first, the independence of mass organizations is feared to be eroded due to obtaining mining concessions and their support for all government policies. It must be admitted, mass organizations such as Nahdlatul Ulama (NU) have a very large mass base in Indonesia, so if they can embrace NU, it is certain that all interests built by certain parties can run smoothly. Second, there is an overlapping interest among the leaders of mass organizations (conflict of interest), namely that internal parties within the mass organizations have different goals for managing the mine. Third, managing the mining business is quite complex and fears that mass organizations lose their initial goal of managing it for the sake of the community, but instead for purely business purposes. These concerns are understandable if they are thought to be in the minds of some observers, because basically religious mass organizations do not have a background in mining business management and the presence of mass organizations should not be merely a "shield" while the full implementation is carried out by corporations.
Considering the various benefits of mining concessions granted to religious organizations, they will be beneficial if they are able to manage them optimally and maintain their primary goal, namely the welfare of the community. Once again, guiding the community toward a better path requires financial support, not just providing advice. To ensure that the business management of religious organizations remains in line with regulations and objectives, several measures can be implemented.
First, an Independent Advisory Board should be established to oversee the business management of religious organizations. The Independent Advisory Board's duties include ensuring there are no vested interests within the business management, providing input on mineral and coal management, and conducting regular oversight and evaluation. Second, collaborating with the Corruption Eradication Commission (KPK) to minimize potential misuse of concession funds by managers and providing education, such as reporting fund use and avoiding areas frequently exploited for corruption. Third, involving the public and external independent institutions such as the Indonesia Corruption Watch (ICW) to monitor and articulate public concerns in cases of alleged manipulation in the use of mining concessions.
So, considering the potential for a religious organization to profit or lose money when receiving a concession, it can be said that it will profit economically if it is managed properly. "Proper" here means proper management and proper use of the proceeds, in accordance with the original purpose of the religious organization's formation, namely, for the benefit of the community. However, if the management is not proper, the result will be a loss.
Therefore, religious organizations must be fully aware that their position as non-profit entities must not be transformed into money-driven entities and must be able to act independently if tempted to benefit others. When accepting concessions, it is important to ensure that the religious organization is free from any constraints that would benefit one party. If a religious organization is deemed unable to withstand the pressure of vested interests, it must firmly refuse to accept any further concessions to maintain the organization's dignity and independence.
For details : https://radarmadura.jawapos.com/dataan/744810407/untungrugi-konsesi-tambang-bagi-ormas