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All Journal International Journal of Law Reconstruction International Journal of Economics, Business and Accounting Research (IJEBAR) Research Horizon CARE: Jurnal Pengabdian Multi Disiplin
Nugraha, Agung Setya
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Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE EFFECT OF THE IMPLEMENTATION OF PSAK 65 ON FINANCIAL PERFORMANCE Nugraha, Agung Setya; Dewayanto, Totok
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2390

Abstract

This study aims to determine the effect of accounting standards on financial performance in the performance of companies in the manufacturing sector listed on the Indonesia Stock Exchange in 2015-2019. The data used in this study are secondary data. The method in selecting the sample is purposive sampling. The number of samples in this study was 471 companies. Hypothesis testing in this study was carried out using the t statistical test. The data analysis technique used in this study is multiple linear regression analysis and moderated regression analysis using the Statistical Product and Service Solution (SPSS) version 25 for windows data processing software program. The results of this study indicate that accounting standards have a positive and significant effect on financial performance with a correlation value of 0. Keywords: accounting standards, financial performance.
Effective Strategic Management Planning and Control For A Manager Nugraha, Agung Setya; Sihombing, Septian Oloan; Siahaan, Nur Halimah; Hakim, Abdul; Riyanti, Agustina; Bambang Setyobudi
CARE: Journal Pengabdian Multi Disiplin Vol. 2 No. 2 (2024)
Publisher : Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/care.v2i2.31340

Abstract

This activity was carried out for students at Putra Bangsa University in Kebumen, Central Java. This community service aims to provide students with an understanding of the work of a professional manager which is carried out in four stages, namely planning, organizing, implementing, and controlling. The methods used in this community service activity are presentations and discussions. The results of the service show that the community service program for Putra Bangsa University students can be implemented well and run smoothly according to the activity plan that has been prepared. The results of this service can be concluded: First, students can combine practical experience in the workplace. Secondly, students can practically understand planning in the manufacturing, government, and hospital sectors. third, students can improve communication both theoretically and practically
Strengthening Indonesia's Cryptocurrency Regulation to Combat Money Laundering: A Comparative Analysis of Canada and South Korea's Approaches Aji, Krisna Bramantyo; Nugraha, Agung Setya; Riyanto, Aditiya; Bahri, Ahmad Saefuddin; Mahmutarom
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.596

Abstract

This paper explores the challenges posed by cryptocurrency-based money laundering in Indonesia and the need for enhanced legislation to address this growing threat. It highlights the gaps in the current regulatory framework, which lacks specific provisions targeting the unique risks of digital currencies. By comparing the regulatory approaches of Canada and South Korea, the study identifies best practices that Indonesia could adopt to combat cryptocurrency-related crimes. The research emphasizes the importance of implementing targeted legislation for cryptocurrency exchanges, requiring compliance with Anti-Money Laundering (AML) and Counter-Terrorism Financing (CTF) regulations, and introducing Know-Your-Customer (KYC) procedures and real-name account policies to address the anonymity of digital assets. Furthermore, the paper advocates for strengthening international cooperation, utilizing advanced technologies like blockchain analytics, and increasing public awareness and institutional capacity to effectively tackle cryptocurrency-based money laundering. The findings underscore the need for Indonesia to adopt a more comprehensive and technologically forward-thinking legal framework that aligns with global standards to ensure a safer and more transparent digital financial ecosystem. This research contributes to the ongoing discourse on cryptocurrency regulation and offers recommendations for strengthening Indonesia's efforts in combating illicit financial activities within the digital asset space.
Effectiveness of Implementing Restorative Justice in Resolution of Child Crimes Nugraha, Agung Setya; Mahmutarom, Mahmutarom; Prakoso, Adityo Putro
International Journal of Law Reconstruction Vol 9, No 2 (2025): International Journal of Law Reconstruction
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/ijlr.v9i2.48901

Abstract

This study examines the effectiveness of implementing restorative justice in resolving juvenile criminal cases in Indonesia. Restorative justice, as regulated in Law Number 11 of 2012 concerning the Juvenile Criminal Justice System, emphasizes the principle of “the best interest of the child” by prioritizing diversion to avoid imprisonment. Using a normative juridical approach supported by empirical secondary data from KPAI, the Ministry of Law and Human Rights, and DPR RI, this research analyzes the gap between legal norms and field implementation. Findings show that although the legal framework strongly supports restorative justice, its application remains limited. In 2023, KPAI recorded 7,185 children under the supervision of correctional counselors, but only 2,296 cases were resolved through diversion, indicating suboptimal implementation. The effectiveness of restorative justice is hindered by limited understanding among law enforcers, insufficient institutional infrastructure, and a cultural paradigm that still prioritizes retributive justice. However, the existence of strong regulations, institutional support, and increasing public awareness serve as important supporting factors. The study concludes that restorative justice has significant potential as a humane and child-centered approach, but requires strengthening institutional capacity, enhancing inter-agency coordination, and shifting legal culture to achieve optimal implementation.
Co-Authors Abdul Hakim Adityo Putro Prakoso Aji, Krisna Bramantyo Bahri, Ahmad Saefuddin Bambang Setyobudi Mahmutarom Mahmutarom, Mahmutarom Riyanti, Agustina Riyanto, Aditiya Siahaan, Nur Halimah Sihombing, Septian Oloan Totok Dewayanto