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ANALISIS INFORMASI KEUANGAN DALAM MENGEVALUASI KINERJA PEMERINTAHAN KABUPATEN DELI SERDANG Purba, Sahala; Nadeak, Heri Imanuel; Siregar, Elizabeth; Damanik, Nia Tabita; Purba, Dian Herdeliani
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1359

Abstract

Penelitianl ini bertujuanl untuk menganilisis Kinerjal Keuangan Pemerintahl Kabupaten Simalungun untuk tahunl anggaran 2013 - 2022 dilihatl dari : (1) Rasiol Kemandirian Keuanganl Daerah, (2) Rasiol Ketergantungan Keuanganl Daerah, (3) Rasiol Derajat Desentralisasi Fiskal, (4) Rasiol Efektifitas Pendapatan Asli lDaerah, (5) Rasiol Efisiensi Pendapatan Asli lDaerah, (6) Rasiol Efektifitas Pajakl Daerah, (7) Rasiol Efisiensi Pajakl Daerah, danl (8) Rasiol Derajat Kontribusil BUMD. Pengumpulan data menggunakan metode sampling.lllllllllllllllllllllllllllllllllllllll
Tindak Pidana Penipuan Melalui Aplikasi Digital (Gagasan Pemikiran Pertanggungjawaban Oleh Bank) Elisa Putri, Dina; Sudarti, Elly; Siregar, Elizabeth
PAMPAS: Journal of Criminal Law Vol. 5 No. 1 (2024)
Publisher : Faculty of Law, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pampas.v5i1.31716

Abstract

The aim of this research is 1) to determine and analyze the regulations for criminal acts of fraud through digital applications, and 2) the form of bank criminal liability for criminal acts of fraud through digital applications. The type of research is normative juridical. The research results show that regulation of criminal acts of fraud through digital applications can be guided by Article 492 and Article 263 of the new Criminal Code as well as Article 28 paragraph (1) of the ITE Law. However, in the regulation there is still a blurring of norms because Article 378, Article 492 and Article 263 of the Criminal Code as well as Article 28 paragraph (1) of the ITE Law also do not specifically emphasize the proportion of "fraud", especially for fraud that is not related to buying and selling. The form of bank accountability for criminal acts of fraud through digital applications can be carried out by providing protection to customers by providing implicit protection through supervision and explicit protection through the establishment of an institution that guarantees public savings. Furthermore, the bank has the responsibility to provide compensation to customers who experience losses if technical errors or leakage of bank customer data occurs due to negligence on the part of the Bank.   ABSTRAKTujuan dari penelitian ini adalah 1) untuk mengetahui dan menganalisis pengaturan terhadap tindak pidana penipuan melalui aplikasi digital, dan 2) bentuk pertanggungjawaban pidana bank atas tindak pidana penipuan melalui aplikasi digital. Jenis penelitian adalah yuridis normative. Hasil penelitian menunjukkan bahwa pengaturan terhadap tindak pidana penipuan melalui aplikasi digital dapat berpedoman pada Pasal 492 dan Pasal 263 KUHP baru maupun dalam Pasal 28 ayat (1) UU ITE. Akan tetapi dalam pengaturannya masih terjadi kekaburan norma karena dalam Pasal 378, Pasal 492 dan Pasal 263 KUHP maupun dalam Pasal 28 ayat (1) UU ITE tersebut juga tidak menegaskan proporsi “penipuan” secara spesifik, terutama untuk penipuan yang tidak berkaitan dengan jual beli. Bentuk pertanggungjawaban bank atas tindak pidana penipuan melalui aplikasi digital dapat dilakukan dengan memberikan perlindungan terhadap nasabah dengan melakukan perlindungan secara implicit melalui pengawasan dan perlindungan secara eksplisit melalui pembentukan suatu lembaga yang menjamin simpanan masyarakat. Se;anjutnya pihak bank memilki tanggung jawab untuk melakukan ganti rugi terhadap nasabah yang mengalami kerugian jika kesalahan teknis atau bocornya data nasabah bank terjadi karena kelalaian dari pihak Bank.
Anak, Inses dan Problematikanya Fitriani, Nurlinda; Najemi, Andi; Siregar, Elizabeth
PAMPAS: Journal of Criminal Law Vol. 5 No. 2 (2024)
Publisher : Faculty of Law, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pampas.v5i2.33287

Abstract

The purpose of writing this research is to find out and analyze how the handling of child victims of incestuous sexual violence is carried out in the Regional Technical Implementation Unit for the Protection of Women and Children in Jambi Province. The formulation of the problems in this study are: 1) how is the implementation of handling child victims of incestuous sexual violence at UPTD PPA Jambi Province, 2) what are the obstacles in carrying out handling of child victims of incest sexual violence at UPTD PPA Jambi Province. In this study the authors used empirical juridical research methods or field research based on primary data and secondary data. The results of the study show that handling child victims of incestuous sexual violence is very important to do because after the occurrence of incestuous sexual violence experienced by the victim, the victim will experience trauma because the perpetrator of the violence is the person closest to the victim. This underlies the importance of the role of UPTD PPA Jambi Province to provide treatment for child victims of incestuous sexual violence to help restore the physical and psychological condition of the child victim so as not to hinder the child's growth and development. However, in carrying out its duties and functions the UPTD PPA is constrained by several things such as: the lack of facilities and infrastructure, the lack of human resources in the field of psychology, the lack of budgetary funds in carrying out the treatment of child victims of sexual violence.
Sexual Violence on Campus: Between Power Relations and Law Enforcement Putra, Akbar Kurnia; Ardianto, Budi; Sipahutar, Bernard; Siregar, Elizabeth
Jurnal Karya Abdi Masyarakat Vol. 8 No. 2 (2024): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jkam.v8i2.38351

Abstract

Addressing sexual violence in higher education must be a top priority for several critical reasons. First, it causes serious harm to victims—physically, socially, and psychologically. Second, many incidents go unreported due to stigma or pressure from perpetrators, forcing victims into silence. Third, sexual violence is often normalized and not seen as requiring urgent action. Behaviors like catcalling, loud sexual remarks, whistling, or inappropriate physical contact—such as touching or poking—are frequently overlooked as forms of sexual violence. To tackle this, continuous and structured legal education must be promoted. This is especially vital for partner institutions like undergraduate students at the Midwifery Academy of the Health Polytechnic under the Ministry of Health in Jambi Province. Raising awareness and strengthening understanding of sexual violence prevention should be embedded in educational environments. Additionally, establishing a dedicated task force at Poltekkes Kemenkes Jambi is an essential preventive step. This task force would help ensure a safe and supportive academic atmosphere, where all members of the campus community can participate in learning and other activities without fear of harassment or violence. These efforts aim to build a campus culture that fully rejects and prevents all forms of sexual violence.
Penanganan Korban Kekerasan Seksual Di Lingkungan Perguruan Tinggi Zarkasi, A; Siregar, Elizabeth
PAMPAS: Journal of Criminal Law Vol. 5 No. 3 (2024)
Publisher : Faculty of Law, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pampas.v5i3.37274

Abstract

This study is aimed at understanding forms of sexual violence in higher education, both verbal, non-verbal, physical and non-physical, both direct and indirect, which are not yet understood by the academic community. Apart from that, to analyze how victims of sexual violence are handled in higher education environments based on Minister of Education and Culture Regulation Number 30 of 2021 concerning Prevention and Handling of Sexual Violence in Higher Education Environments. Based on the provisions of the Minister of Education and Culture, there are 21 types or forms of sexual violence regulated in this regulation, some of the acts in the Minister of Education and Culture and Technology have never previously been regulated in criminal law regulations. Handling sexual violence in the tertiary environment is carried out by providing assistance, protection, imposing administrative sanctions and recovering victims. Administrative sanctions will be imposed if the perpetrator is proven guilty. In the event that the perpetrator has carried out sanctions, whether mild or moderate, the obligation that the perpetrator must carry out is to carry out counseling, in accordance with Article 14 Number 5 and Number 7. However, this article is not clear regarding the criteria for a credible institution to carry out counseling and there are no assessment indicators that contain that the perpetrator has no potential to repeat the act and can carry out activities again on campus. Because this is important, because only on the basis of this counseling report can the university leadership issue a certificate stating that the perpetrator has carried out sanctions and can carry out activities on campus. Suggestions from the discussion, regarding the forms of sexual violence regulated in the Minister of Education and Culture Regulation, require explanations and concrete forms of abstract types of sexual violence. Furthermore, it is necessary to include in the Permendikbudristek guidelines regarding the criteria for counseling institutions for perpetrators, as well as indicators to be able to state that the perpetrator has no potential to repeat the act. ABSTRAK Kajian ini ditujukan untuk memahami bentuk kekerasan seksual di perguruan tinggi, baik yang bersifat verbal, non verbal, fisik dan non fisik, baik secara langsung maupun tidak langsung yang belum dipahami civitas akademika. Selain itu, untuk menganalisis bagaimana penanganan korban kekerasan seksual di lingkungan perguruan tinggi berdasarkan Permendikbudristek Nomor 30 Tahun 2021 tentang Pencegahan dan Penanganan Kekerasan Seksual di Lingkungan Perguruan Tinggi. Berdasarkan ketentuan Permendikbudristek ada 21 jenis atau bentuk kekerasan seksual yang diatur dalam peraturan tersebut, yang beberapa perbuatan dalam Permendikbudristek tersebut tidak pernah diatur sebelumnya dalam aturan hukum pidana. Penanganan kekerasan seksual di lingkungan perguruan tinggi dilakukan dengan memberikan pendampingan, pelindungan, pengenaan sanksi administrasi dan pemulihan korban. Pengenaan sanksi administrasi dilakukan jika pelaku terbukti bersalah. Dalam hal pelaku telah melaksanakan sanksi baik ringan maupun sedang, kewajiban yang harus dilakukan pelaku menjalankan konseling, sesuai Pasal 14 Angka 5 dan Angka 7. Namun pasal ini, belum jelas, terkait kriteria lembaga yang kredibel untuk melaksanakan konseling dan tidak ada indikator penilaian yang memuat bahwa pelaku tidak berpotensi mengulang perbuatan dan dapat melaksanakan aktivitas kembali di kampus. Sebab hal ini menjadi penting, karena hanya atas dasar laporan konseling inilah pimpinan perguruan tinggi dapat mengeluarkan surat keterangan yang menyatakan bahwa pelaku telah melaksanakan sanksi dan dapat berkegiatan di kampus. Saran dari pembahasan, terkait bentuk kekerasan seksual yang diatur dalam Permendikbudristek perlu penjelasan dan bentuk konkrit jenis kekerasan seksual yang bersifat abstrak. Selanjutnya perlu dimuatkan dalam pedoman Permendikbudristek terkait kriteria lembaga konseling pelaku, serta inidkator untuk dapat dinyatakan bahwa pelaku tidak berpotensi mengulangi perbuatan.
Sosialisasi E-Sertifikat Tanah Dalam Rangka Mewujudkan Kepastian Hukum Di Indonesia Rosmidah, Rosmidah; Siregar, Elizabeth; Yusra Pebrianto, Dony
Jurnal Karya Abdi Masyarakat Vol. 5 No. 3 (2021): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.874 KB) | DOI: 10.22437/jkam.v5i3.16999

Abstract

Pendaftaran tanah merupakan kegiatan pemerintah dalam rangka mewujudkan kepastian hukum hak atas tanah. Oleh karena itu berdasarkan Pasal 19 UUPA Pemerintah mengatur Pendaftaran tanah melalui PP No.10 Tahun 1961 dan PP No. 24 tahun 1997. Dalam rangka mewujudkan jaminan kepastian hukum dibidang pertanahan pada masa covid, maka pemerintah meningkatkan layanan pertanahan dengan suatu kebijakan berupa kemudahan dalam pemberian hak-hak masyarakat untuk mendapatkan pelayanan publik yakni melalui layanan pertanahan yang dilakukan dengan sistem digital melalui elektronik. Pemanfaatan teknologi digital ini menjadi perhatian/sorotan khusus terkait dengan dikeluarkannya aturan baru yakni sertipikat tanah asli milik masyarakat akan ditarik mulai tahun 2021 dengan terbitnya Permen Agraria dan Tata Ruang No. 1 Tahun 2021. Hal ini menjadi kekhawatiran dan permasalahan bagi masyarakat, Oleh sebab ini maka diadakan penyuluhan hukum di Desa Petanang Kecamatan Kumpeh Ilir Kab. Muaro Jambi. Penyuluhan ini dihadiri Kepala desa dan sekretaris, anggota BPD, ibu Ketua PKK Desa dan warga masyarakat. Hasil pengabdian bahwa: kecemasan publik tentang sertifikat tanah elektronik salah satunya didasari masalah keamanan. Tidak sedikit masyarakat yang merasa bahwa dengan memegang salinan sertifikat tanah dalam bentuk fisik amat vital, terutama saat terjadi sengketa. Bukan hanya itu, kasus sertifikat kepemilikan tanah ganda cukup banyak terjadi, sehingga publik pun sulit untuk begitu saja percaya dengan rencana pemerintah untuk beralih ke sertifikat elektronik atau dikenal dengan sertifikat-el. Selain itu, sistem keamanan digital pemerintah untuk sertifikat tanah elektronik ini juga masih menjadi tanda tanya. Bagaimana apabila terjadi peretasan yang mengakibatkan kebocoran data penting masyarakat, sehingga bisa disalahgunakan pihak-pihak tidak bertanggung jawab. Peraturan ini perlu ditinjau kembali, apakah sudah saatnya pemerintah menerapkan system elektronik dalam proses pendaftaran tanah mengingat sejumlah kasus sertifikat ganda terus meningkat.
Keberadaan Sanksi Adat Terhadap Penegakan Hukum Pidana Dalam KUHP Baru Hutabarat, Priskila; Haryadi, Haryadi; Siregar, Elizabeth
PAMPAS: Journal of Criminal Law Vol. 6 No. 1 (2025)
Publisher : Faculty of Law, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pampas.v6i1.41483

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The enactment of Law Number 1 of 2023 concerning the Criminal Code as a renewal of the current criminal law has a very significant difference. One of them is the recognition of customary law and the application of customary sanctions as well as the expansion of the principle of legality. This study aims to analyze existence customary sanctions against criminal law enforcement through the expansion of the principle of legality in the New Criminal Code. The research method used in writing this thesis is normative juridical, meaning analyzing a legal problem through laws and regulations, literature and other reference materials. This thesis uses several approaches, including the statute approach, the conceptual approach, and the historical approach. This study discusses the regulation of customary sanctions on criminal law enforcement and the concept of the principle of legality in the New Criminal Code that affects customary sanctions in the criminal justice system. The results of this study are about the regulation of customary law, customary sanctions, and the expansion of the principle of legality in Law Number 1 of 2023 concerning the Criminal Code. There is a potential for the loss of cultural values of customary law communities in this Law, the expansion of the principle of legality that accommodates customary law into Regional Regulations limiting the space for customary law movement, and the application of customary sanctions which is still ambiguous because there are no regulations related to the strength of customary institution decisions. Judges in their rulings as a form of indirect law enforcement must add customary sanctions as an additional crime so that the cultural value of indigenous peoples is not lost. Abstrak Ditetapkannya Undang-Undang Nomor 1 Tahun 2023 Tentang Kitab Undang-Undang Hukum Pidana sebagai pembaharuan terhadap hukum pidana saat ini memiliki perbedaan yang sangat signifikan. Salah satunya adalah diakuinya hukum adat dan berlakunya sanksi adat serta adanya perluasan asas legalitas. Penelitian ini bertujuan untuk menganalisis keberadaan sanksi adat terhadap penegakan hukum pidana melalui perluasan asas legalitas dalam KUHP Baru. Metode penelitian yang digunakan dalam penelitian ini yakni yuridis normatif artinya menganalisis suatu permasalahan hukum melalui peraturan perundang-undangan, literatur dan bahan referensi lainnya. Penelitian ini menggunakan beberapa pendekatan, anatar lain pendekatan Perundang-undangan (statute approach), pendekatan konseptual (conseptual approach), dan pendekatan historis (historical approach). Penelitian ini membahas pengaturan sanksi adat terhadap penegakan hukum pidana dan konsep asas legalitas dalam KUHP Baru yang mempengaruhi sanksi adat dalam sistem peradilan pidana. Hasil dari penelitian ini tentang pengaturan hukum adat, sanksi adat, dan perluasan asas legalitas dalam Undang-Undang Nomor 1 Tahun 2023 tentang Kitab Undang-Undang Hukum Pidana. Terdapat potensi hilangnya nilai-nilai kultural masyarakat hukum adat dalam Undang-Undang ini, perluasan asas legalitas yang mengakomodasi hukum adat kedalam Peraturan Daerah membatasi ruang gerak hukum adat, serta penerapan sanksi adat yang masih rancu karena belum adanya regulasi terkait kekuatan putusan Lembaga Adat.Hakim dalam putusannya sebagai bentuk penegakan hukum secara tidak langsung harus menambahkan sanksi adat sebagai pidana tambahan agar nilai nilai kultural masyarakat adat tidak hilang.
Restorative Justice in Narcotics Crimes Investigation: Implementation, Challenges and Obstacles Munandar, Tri Imam; Siregar, Elizabeth; Rakhmawati, Dessy; Adamy, Zulham
Mimbar Keadilan Vol 18 No 1 (2025): Februari 2025
Publisher : Faculty of Law, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/mk.v18i1.11961

Abstract

This article aims to analyse the application of Restorative Justice in investigating narcotics crimes in the Jambi Police Jurisdiction and the obstacles encountered. The approach of restorative justice in the investigation of narcotics crimes in Indonesia is becoming increasingly popular, specifically in the context of handling addicts and victims of narcotics abuse to restore the conditions before the crime occurred, with a focus on rehabilitation and restoration of the relationship between perpetrators and victims (victimless). As empirical juridical research, this article refers to observing the operation of law in society. The results of this study indicate that the application of restorative justice for narcotic abusers must be carried out by referring to the criteria established in the National Police Regulation (Perkapolri) No. 8 of 2021 at the request of the family concerned, followed by an assessment of the perpetrator. However, there are impediments to implementing Restorative Justice, such as a lack of human resources with specific competencies and qualifications, as well as a lack of facilities for narcotics law enforcement at the Jambi Police Narcotics Unit. Therefore, considering that the application of Restorative Justice is time-limited, intense cooperation is needed for all parties who conduct assessments related to scheduling and human resources so that the application of restorative justice can be carried out in time. Furthermore, the Jambi Police Narcotics Unit's support facilities for law enforcement of narcotics crimes must be enhanced further to facilitate the realization of restorative justice.
Pemenuhan Kewajiban Adat dalam Tindak Pidana Kekerasan Seksual Siregar, Elizabeth; Davega Prasna, Adeb; Rakhmawati, Dessy
PAMPAS: Journal of Criminal Law Vol. 6 No. 2 (2025)
Publisher : Faculty of Law, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pampas.v6i2.38122

Abstract

One of the progressiveness of the New Criminal Code that reflects harmonization and adaptation is the recognition of customary law values ​​by including sanctions for fulfilling local customary obligations as additional criminal penalties (Article 66 paragraph 1 letter f). Fulfillment of customary obligations correlates with Article 597 Paragraph 1: In relation to the meaning of "local customary obligations", the author tries to relate it to the customary law of Jambi City, which is connected to the crime of sexual violence. In general, sexual violence is regulated as an act prohibited by law, but are the acts regulated in the law also immediately regulated in detail as in customary law. In relation to the discussion of this topic, the next question is whether the crime of sexual violence can be given a sanction for fulfilling customary law. The purpose of this paper is to analyze the fulfillment of customary obligations (Jambi Customary Law) in the crime of sexual violence. The method used is empirical legal research. Fulfillment of customary obligations regulated in the New Criminal Code is a customary obligation based on local customary law rules. Regarding the crime of sexual violence, the Jambi customary institution has never received such a case. Regarding the criteria that can be classified as unlawful acts that exist in society, there are currently no rules. There are no restrictions on what acts are included in the group of these acts. If related to acts of sexual violence, acts that have not been regulated by law, but are considered reprehensible, can be grouped as unlawful acts that exist in society. To support the implementation of the New Criminal Code, guidelines for government and regional regulations and local customary courts are needed Abstrak Berlakunya KUHP Baru pada tahun 2026 nanti, memberikan ruang bagi hukum adat di Indonesia, untuk mengakselerasikan nilai hukum pidana adat dalam KUHP. Hal ini dibuktikan dalam KUHP Baru Pasal 66 Angka 1 huruf F, yang menyatakan salah satu sanksi pidana tambahan  adalah pemenuhan kewajiban adat setempat. Hal ini dimaknai bahwa dari pasal tersebut hukum pidana mengakui adanya penerapan sanksi pidana adat setempat (dalam topik penelitian khususnya adat Jambi). Urgensi dilakukannya penelitian ini adalah untuk menggali nilai hukum  adat Jambi yang dapat diterapkan sebagai sanksi pemenuhan kewajiban adat setempat dalam KUHP Baru. Tujuan penelitian ini, untuk mengetahui perbuatan pidana apa saja yang dapat diberikan sanksi pemenuhan kewajiban adat, relevansi penerapannya terhadap tindak pidana kekerasan seksual. Selain itu juga tujuan yang dicapai adalah, apa yang menjadi pedoman hakim dalam memberikan sanksi pemenuhan kewajiban adat, serta bagaimana persepsi hakim dan tokoh Lembaga Adat Melayu Jambi saat ini, terhadap sanksi pemenuhan kewajiban adat setempat.
The Effect of Management Accounting Systems and Environmental Uncertainty on Managerial Performance at Pt. Agromuko Bengkulu Siregar, Elizabeth; Ginting, Mitha Christina; Situmorang, Duma Rahel; Silalahi, Mulatua
EDUCTUM: Journal Research Vol. 4 No. 4 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i4.1100

Abstract

This study aims to analyze the effect of Management Accounting System (SAM) and Environmental Uncertainty on Managerial Performance at PT. Agromuko Bengkulu. In the era of industry 5.0, companies are faced with the challenges of a dynamic and unpredictable environment, such as climate change, price fluctuations, and government policies that have a direct impact on managerial decision making. The Management Accounting System is an important tool in helping managers plan, supervise, and make effective decisions. This research uses a quantitative approach with the survey method of 50 respondents consisting of managers and staff of PT Agromuko Bengkulu. The data was analyzed using the Partial Least Square-Structural Equation Modeling (PLSSEM) method through SmartPLS software. The results showed that Management Accounting System has a significant effect on Managerial Performance, as well as Environmental Uncertainty which is proven to have influence on the effectiveness and efficiency of managers' performance. These findings confirm the importance of implementing a flexible and adaptive SAM in the face of uncertainty to improve managerial performance and operational efficiency of firms.