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All Journal Jurnal Abdimas Sangkabira Strata Law Review
Ma'rifah, Ma'rifah
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Tinjauan Hukum Mengenai Sanksi Keperdataan Bagi Pelaku Pembuangan (Dumping) Sampah Limbah Medis Sembarangan Muhammad Fikri Aufa; Riana Kesuma Ayu; Ma'rifah, Ma'rifah; Utami, Mieke Aprilia
Strata Law Review Vol. 2 No. 1 (2024): March
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/slr.v2i1.154

Abstract

Medical waste management is the responsibility of individuals or organizations involved in activities that generate medical waste. Proper and systematic management is required for medical waste classified as B3 waste, encompassing all stages from processing to disposal. This research aims to investigate and evaluate the implementation of legal penalties for those who negligently dispose of medical waste. This study methodology employs normative legal research, utilizing primary legal sources derived from statute rules and secondary data obtained from library resources. This research employs both a legislative and conceptual approach, utilizing a perspective analysis method. Improper disposal of medical waste can harm the environment and may result in legal penalties. This sanction can be imposed by both judicial and extrajudicial dispute settlement processes. The judges' decision towards the defendant must be carried out as a civil penalty agreed upon by the defendant, and a request for enforcement can be made.
PENDAMPINGAN TERHADAP PENGEMBANGAN SISTEM PELAPORAN KEUANGAN DAN PENCATATAN PIUTANG PADA BUMDES KERTAMULYA Tantri, Gita Khaliana; Baihaki, Izra; Ma'rifah, Ma'rifah; Widyaningsih, Aristanti; Nurrizkiana, Rika
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i2.2130

Abstract

Kegiatan pendampingan yang dilakukan bertujuan untuk meningkatkan kemampuan pengelolaan laporan laba rugi dan pencatatan piutang pada Badan Usaha Milik Desa (BUMDes) Kertamulya, Kecamatan Padalarang, Kabupaten Bandung Barat. Permasalahan utama yang dihadapi BUMDes Kertamulya adalah laporan keuangan yang cenderung rumit dan pencatatan piutang yang tidak terstruktur, sehingga sulit dipahami oleh pihak lain dan menghambat proses penagihan piutang. Metode yang digunakan dalam kegiatan meliputi wawancara, diskusi, pelatihan, dan pendampingan langsung kepada bendahara BUMDes dalam penyusunan laporan keuangan dan pencatatan piutang menggunakan Microsoft Excel. Hasil pendampingan menunjukkan bahwa pengurus BUMDes mampu menerapkan sistem pelaporan keuangan yang sederhana, sistematis, dan transparan, serta melakukan pencatatan piutang secara lebih sistematis dan efisien, sehingga meningkatkan akuntabilitas dan transparansi dalam laporan keuangan.
Co-Authors Aristanti Widyaningsih Aufa, Muhammad Fikri Baihaki, Izra Nurrizkiana, Rika Riana Kesuma Ayu Tantri, Gita Khaliana Utami, Mieke Aprilia