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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Ilmiah JKA (Jurnal Kesehatan Aeromedika) Electoral Governance : Jurnal Tata Kelola Pemilu Indonesia International Archives of Medical Sciences and Public Health Jurnal DIALEKTIKA : Jurnal Ilmu Sosial Edukasia: Jurnal Pendidikan dan Pembelajaran Journal of Mathematics Learning Innovation (JMLI) Social Impact Journal Prosiding Seminar Nasional dan Call For Paper Kebidanan Universitas Ngudi Waluyo Al-Zayn: Jurnal Ilmu Sosial & Hukum JPMAS : Jurnal Pengabdian Masyarakat Jurnal Aksara Raga ANDIL Mulawarman Journal of Community Engagement Jurnal Intelek Insan Cendikia Quranic Edu ELLITE Journal Jurnal Dedikasi Abdi Masyarakat IRHAMNA
Dina
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Kegagalan Akuntabilitas Hibrida Dalam Program Makan Bergizi Gratis (MBG): Analisis Hukum, Tata Kelola, dan Risiko Keuangan Negara Dalam Pola Bantuan Pemerintah Berbasis Yayasan Ahmad Zakiyuddin; Firman Alamsyah Taufik Robbi; Dina
Indonesian Research of Sustainability Management, Business, & Administration (IRHAMNA) Vol. 2 No. 02 (2026): IRHAMNA (MAY 2026)
Publisher : Trasearch (Training, Research and Academy Society

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Abstract

The Free Nutritious Meals Program (Makan Bergizi Gratis—MBG) is a strategic government policy designed to fulfil the public’s right to adequate nutrition through the Government Assistance (Bantuan Pemerintah—Banper) scheme. Its implementation, however, has produced a hybrid governance arrangement in which foundations serve as the formal recipients of government assistance, while operational control and actual decision-making authority are exercised by civil servants assigned to the Nutrition Fulfilment Service Units (Satuan Pelayanan Pemenuhan Gizi—SPPG) under the National Nutrition Agency (Badan Gizi Nasional—BGN). This study examines the disjunction between formal accountability and effective control from the perspectives of administrative law, public finance law, and public-sector risk management. It employs a normative juridical method using statutory, conceptual, and risk-governance approaches based on the 2017 COSO Enterprise Risk Management framework. The findings reveal a formal beneficiary–factual controller dichotomy that creates an accountability gap, increases the potential for maladministration and conflicts of interest, and exposes the state to financial losses. The concentration of procurement, payment, verification, and reporting functions in the hands of the factual controller further heightens the risk of public-sector fraud. This article proposes the Hybrid Accountability Failure Model, which argues that public accountability should follow effective control and decision-making authority rather than merely formal legal status. This governance structure also undermines the principles of transparency, accountability, effectiveness, and public participation. The study recommends a clear segregation of duties, written delegation of authority, the digitalisation of audit trails, and risk-based oversight. These findings contribute to the study of public governance, political accountability, and corruption-risk mitigation in partnership-based social welfare programmes.  
ANALISIS PENGGUNAAN DIGITAL STORYTELLING DALAM MENINGKATKAN KETERAMPILAN MENULIS TEKS NARASI PADA PEMBELAJARAN BAHASA INDONESIA Aling Pratiwy; Depi Meilanti; Dina; Wina Sari; Septiana Sulastri
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.44587

Abstract

This study was motivated by the low narrative writing skills of elementary school students and the limited use of instructional media in learning activities. The purpose of this study was to analyze the effect of digital storytelling on students’ narrative writing skills. This research employed a quantitative approach with a one-group pretest-posttest design. The subjects consisted of 20 fourth-grade students from an elementary school. Data were collected through writing tests and documentation, and analyzed using descriptive quantitative techniques by comparing pretest and posttest results. The assessment included aspects of idea development, organization, grammar, diction, spelling, and punctuation. The results showed that students’ narrative writing skills improved after the implementation of digital storytelling. Therefore, digital storytelling can be used as an effective alternative learning media to enhance narrative writing skills in elementary education.
Analysis of the Implementation of the JKN Program for Contribution Assistance Participants (PBI) or the Poor Community in Indonesia Zulaika, Thalitha; Dina; Chairani, Nadila; Sinaga, Riantania; Pramita Ginting, Fitriani
International Archives of Medical Sciences and Public Health Vol. 5 No. 2 (2024): International Archives of Medical Sciences and Public Health
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/iamsph.v5i2.840

Abstract

One of the state investments that needs attention is the health sector, because it is closely related to the Human Resource Development Process. The fate of the nation really depends on it. The aim of this literature study was to examine the form and outcomes of evaluating health financing policies for the poor in the JKN program in various regions in Indonesia, based on identified concerns and in accordance with their urgency. This article was prepared using the literature review method, namely summarizing and explaining the contents of previously published sources of findings in accordance with the topic of the author's analysis regarding the implementation of the JKN program among contributory assistance (PBI) participants or underprivileged communities in the regions. Articles from 2019 to 2023 are used as references, using Google Scholar, Garuda Journal, and Springer Link. The JKN program does not reach everyone, especially the poor, who cannot obtain fair and adequate health protection. And as those in need, all poor people must be prioritized. because they do not get or qualify for government support. To complement the National Social Security System which is not yet able to cover all underprivileged andl; poor communities, regional and central governments must create regional health insurance programs.
Co-Authors Agustidora, Soviana Ahmad Zakiyuddin Ainun Syahara Aling Pratiwy Alviaderi Novianti Alya Huwaida Ananda, Marsha Radhia Angga Dwi Setiawan, Angga Dwi Anggun Anggun Puspita Dewi Ani Rachmawati Anisa Anita Handayani Anwar Christianto Baehaqi Buato, Irma Cahyati, Dwy Putri Carollin, Chintia Chairani, Nadila Darnah Deny Kurniawan Depi Meilanti Dhini Rusminah Dwi, Nova Emma Febby Febriana feby Firman Alamsyah Taufik Robbi Fitri Rismawati Fitri, Syawalia Fitriani Pramita Gurning Haidar Hapsari Windayanti Harya Sunarya Hasan Heri Hermin Limbu Himatur Husni Farhani Huwaida, Alya Iin Endah Setyawati Iis Suryani Herdiah Jurinus, Bilung Kamal, Muhidinur Lutfi MARDIANA Marfit, Amirul Akbar Martina Mulyani Mebang, Claudia Laura Milasari MMSI Irfan ,S. Kom Mooduto, Irna Muliana Nailul Hidayat Nova Dwi Nunung Siti Nurain, Fitriyanti Nurhasanah Prakoso, Riski Wisnu Putri, Sherly Meylinda Retno Wiyati Richard Riski Febriana Dewi Salma Sava, Benekdiktus Septabela Mahardika Septiana Sulastri Shafa Sinaga, Riantania Siti Nurhaliza Siti Shofia Luthfiyati Annisa Siti, Nunung Susie Syarifah Zaidah Putri Al-Hinduan Syawalia Fitri Undang, Gunawan Wina Sari Yulanti S. Mooduto Yusraningsih H. Pongoliu Zulaika, Thalitha