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All Journal INOVISH JOURNAL Distribusi JURNAL PENDIDIKAN TAMBUSAI GERAM (GERAKAN AKTIF MENULIS) de Fermat : Jurnal Pendidikan Matematika Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Unri Conference Series: Community Engagement Journal Mathematics Education Sigma [JMES] JUDICIOUS: Journal of Management ELIPS: Jurnal Pendidikan Matematika Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Jurnal Akuntansi dan Ekonomi Bisnis Journal of Management and Digital Business Jurnal Ekonomi dan Manajemen (JEKMA) OMEGA: Jurnal Keilmuan Pendidikan Matematika Majalah Cendekia Mengabdi Causa: Jurnal Hukum dan Kewarganegaraan Jurnal Pengabdian Sosial Journal of Humanities and Social Studies Jurnal Pendidikan Dasar dan Keguruan Jurnal Spektrum Kesehatan Indonesia Journal Socio Humanities Review
puspita, dela
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Dualism of Foundation Governance and Its Legal Implications: A Legal Analysis of Court Decision No. 6/Pdt.G/2025/PN Agm on Civil Wrongdoing Puspita, Dela; Mayasari, Riri Tri; Putra, Hendi Sastra; Ardinata, Mikho
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 7 No. 2 (2025)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v7i2.8510

Abstract

Disputes over foundation governance in Indonesia are frequently resolved through formal administrative approaches, often overlooking the substantive legitimacy of founders and internal procedures. This study analyzes judicial reasoning in Court Decision No. 6/Pdt.G/2025/PN Agm, specifically regarding the validity of management and its alignment with the principle of legality. Utilizing normative legal methods, including statutory, conceptual, and case approaches, this research examines court decisions, legislation, and academic literature. The findings suggest that the court prioritizes administrative aspects over statutory requirements, including founders' meetings and articles of association. This leads to non-normative reasoning, including the pragmatic assumption that "whoever produces the document first prevails." Additionally, the absence of notary involvement in examining amended deeds resulted in formal defects, as notarial deeds cannot be legally assessed without the presence of the drafter. The study concludes that foundation dispute resolution must strike a balance between formal and substantive legality, while ensuring a comprehensive examination of notarial deeds. This research contributes to the discourse by highlighting the need for harmonized judicial practice and evaluating the procedural role of notaries in cases involving dual governance.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP AUDIT DELAY Puspita, Dela; Stiawan, Hari
Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2026): Februari: Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v5i1.2603

Abstract

Audit delay, is a crucial problem in the business world because it can affect investor confidence and hinder market efficiency. The study aims to examine the influence of institutional ownership, audit committee, and audit quality on delay audit in industrial companies, listed on the Indonesia Stock Exchange from 2020-2024. The data source used in this study is secondary data in the form of the published financial statements of the company. The population in the research is all industrial companies, listed on the Indonesia Stock Exchange (BEI) period 2020-2024. The sample determination of this study using purposive sampling method and obtained sampling of 17 sample from 17 companies. The analysis method used in this study is the multi-linear regression method. The results of this study showed that partially institutional ownership had no effect on delay audits, the audit committee was influential but negative on delay audits, and the audit quality had no effect but negative on delay audits. Simultaneously demonstrates institutional ownership, audit committees and audit quality have a significant effect on delay audits.
Inovasi Literasi Menuju Pendidikan Berkualitas melalui Program Mahasiswa KUKERTA Desa Laboy Jaya Hafiza, Raja; Putra, Ramanda; Fendrik, Muhammad; Efendi, M. Rifaldy; Sarofalina, Aida; Yulvianis, Elva; Tunnisa, Luthfia; Koesnadi, Dwi Febry; Yanuar, Rizkyan Dwi; Puspita, Dela; Syafwan, Muhammad Ikram; Purba, Cantica Aurelia; Tumangger, Kartika Natalia
Unri Conference Series: Community Engagement Vol 7 (2025): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.7.383-390

Abstract

The University of Riau's 2025 Thematic Literacy Community Service Program (KUKERTA) in Laboy Jaya Village, Bangkinang District, Kampar Regency, is designed to support the achievement of Sustainable Development Goal (SDG) 4 on quality education. This village has high human resource potential but faces limitations in literacy facilities and low reading interest among the community, especially children. Through a participatory approach, students implement core programs such as library data collection, management, and services, creative literacy activities, school visits, and village-level literacy appreciation initiatives. Supporting programs include creating a village profile video, math tutoring, UMKM Go Digital training, hydroponic farming, nutrition awareness and stunting prevention campaigns, and education on the risks of online lending. The results show an increase in children's participation in literacy activities, strengthened partnerships between libraries and schools, and the creation of public spaces for cultural expression and interaction. This intervention expands the meaning of literacy from mere reading and writing to functional and transformative literacy, covering aspects of education, health, economics, and law. The sustainability of the program requires support from the village government, schools, and local communities through the provision of resources, strengthening of library institutions, and the training of literacy volunteers. This program serves as a best practice example of community-based education ecosystem development in rural areas.
Co-Authors A'isyah, Siti Aisyah Pratiwi, Aisyah Alfionita, Nabila Anggraini, Siti Aprilia, Sherly Aprillia, Sherly Ardinata, Mikho Asari, Arisna Sulistika Attusholikha, Imro Aulia, Almas Azhar Azhar Azzarqo, Saffana Deinaya Bonse Aris Mandala Putra Simangunsong Desniarti, Desniarti Dewi, Olga Puspita Dewi, Wulan Rahma Donny Oktavian Syah Efendi, M. Rifaldy Febrianti, Elsa Aulia Fitriyah, Risatul Gasalia, Falsafila Aqlida Hafiza, Raja Harkat, Avisenna Ida Ayu Putu Sri Widnyani Ilham Karin Rizkiawan Indah, Neng Susan Wulan Purnama Izzatunnisa, Halwa Nadya khairina, Siti Koesnadi, Dwi Febry Kusumawati, Rida Lembang, Ria Andini Taruk Lestari, Yulia M. JAYA ADI PUTRA, S.Si, M.Pd, M. JAYA ADI Mayasari, Riri Tri Mellyna, Heni Mintawati, Hesri Muhammad Fendrik Najmudin, Deden Nasution, Cindy Fadilah Nurafifah, Refa Nuraini, Shofiyah Dwi Nurdalilah . Nurdalilah, Nurdalilah Nurvela, Ain Parinduri, Siti Nurhidayati Purba, Cantica Aurelia Putra, Hendi Sastra Putra, Ramanda Putranti, Latifah Putri, Reva Andini Rosadi Rahma Rina Wijayanti Rahmawati, Siti Nur Ameilia Rahmiliasari Samnufida Ramawati, Ramawati Rhomadona, Wulan Ridha Hidayat Rika Afriyanti Rosalina, Nadya Roselitha, Sherilliya Saebani, Beni Ahmad Safhira, Futri Safrida, Herna Sari, Mutia Yulita Sarofalina, Aida Septyanti, Elvrin Silvia Permatasari Sinatra, Sophia Angelina Bella Stiawan, Hari Suhardi, Mulyadi Syafitri, Nayla Syafwan, Muhammad Ikram Tasalim, Rian Tumangger, Kartika Natalia Tunnisa, Luthfia Wardani, Emilia Kusuma Wijaksono, M. Arif Yanuar, Rizkyan Dwi Yulvianis, Elva