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All Journal Masalah-Masalah Hukum LOSARI: Jurnal Pengabdian Kepada Masyarakat
Arif, Faisal
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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Pelatihan Akuntansi Berbasis Komputer dalam Ruang Lingkup Pengelola Koperasi se-Kota Makassar Anwar, Anwar; Arif, Faisal; Januanto, Muhammad Ikram Marham
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2019): Desember 2019
Publisher : Institut MIPA Indonesia

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Abstract

Tujuan pengabdian kepada masyarakat ini untuk memberikan edukasi kepada peserta pelatihan mengenai pentingnya sistem akuntansi berbasis komputer dan membrikan pelatihan penginputan data keuangan kedalam sistem akuntansi berbasis komputer dan simulasi peembuatan laporan keuangan berbasis komputer. Kegiatan ini dilaksanakan dalam bentuk seminar dan pelatihan akuntansi berbasis komputer dengan menggunakan software akuntansi Zahir Accounting. Hasil kegiatan pelatihan akuntansi berbasis komputr dalam ruang lingkup pengelola koperasi se-Kota Makassar dapat dikatakan berhasil. Hal ini dapat dilihat dari persentase khadiran peserta da antusiasme peserta sealma berjalannya kegiatan.
THE PRAGMATIC THOUGHT AND ECONOMIC RATIONALITY IN LOCAL LEGISLATIVE POLICY FORMATION: AN ETHNOGRAPHIC STUDY Asmara, Teddy; Aspin N, Ester Elisabeth; Arif, Faisal
Masalah-Masalah Hukum Vol 54, No 1 (2025): MASALAH-MASALAH HUKUM
Publisher : Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/mmh.54.1.2025.80-91

Abstract

This study explores the role of economic rationality in legislative processes, particularly in the context of local regulations in Indonesia. Focusing on the Kutawangi Regional Regulation on Cultural Heritage, the research highlights how economic interests shape legislative actions, leading to inefficiencies and failures in legal protection for cultural heritage. Through ethnographic case studies, the research examines the interactions among legislators, NGOs, and other stakeholders, revealing a pattern of pragmatic economic rationality that prioritizes personal and institutional benefits over policy substance. The study finds that such practices—such as outsourcing academic text production and manipulating legislative procedures—undermine the quality and effectiveness of laws. The research further uncovers the widespread use of symbolic legislation and bureaucratic pathologies as strategies to meet performance targets without addressing substantive policy issues. The findings suggest that these practices not only compromise legislative integrity but also reflect broader systemic issues in governance. To improve legislative quality and restore public trust, the study advocates for interventions such as ethics training, anti-corruption programs, and enhanced transparency in legislative processes.
Co-Authors Anwar Anwar Aspin N, Ester Elisabeth Januanto, Muhammad Ikram Marham Teddy Asmara