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All Journal Law Research Review Quarterly JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Pambudi, Kukuh
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Criminological Review of Former Drug Users: What is the Potential of the Evil Characteristics? Amanda, Abraham; Sanjaya, Andika Bangun; Adhi, Gilang Bhaskara; Pambudi, Kukuh
Law Research Review Quarterly Vol 6 No 3 (2020): L. Research Rev. Q. (August 2020) "Law, Crime and Global Security"
Publisher : Faculty of Law Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/lrrq.v6i3.31208

Abstract

One of the efforts to overcome the problem of drug abuse is rehabilitation. In accordance with Article 54 of Law Number 35 of 2009 concerning Narcotics, emphasized that narcotics-addicts and victims of narcotics abuse are obliged to undergo medical rehabilitation and social rehabilitation. This paper tries to examine and analyses how the implementation of drug rehabilitation at the Rumah Damai Foundation, what are the factors that make people fall into drugs, how is the process of drug abuse, what are the causes of drug abuse, and the impact of drug abuse. The subjects of this research consisted of drug abusers who became clients and drug rehabilitation officers as well. Collecting data by interview, observation, and documentation. The data validity used source and method triangulation. Data analysis techniques are data collection, data reduction, data presentation and drawing conclusions. The research highlighted and showed that narcotics or drug abuse is currently very dangerous and has become a problem for the world community, as well as our society. Drugs can be said to be a source of social problems because they have a very bad impact on the continuity of a nation's generation. Apart from external influences there are also internal influences in drug abuse. Based on existing and widely conducted studies, drug abuse by individual drug addicts is indeed influenced by the weak link between individuals and community social control and the existence of an intimate learning process in drug user groups.
Opini Audit, Nilai Aset, Dan Kemandirian Daerah Sebagai Determinan Audit Delay: Studi Empiris Pada Pemerintah Provinsi Di Indonesia 2018-2021 Pambudi, Kukuh; Fachrudin, Fachrudin; Robin, Robin; Pratama Abdi Muhammad, Nur
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.11047

Abstract

Since 2003, Indonesia has gone through a financial reform. Based on Law No. 13/2004, the Audit Board of Indonesia (BPK) is required to submit the audit report (LHP) including the audit opinion to the Regional People’s Representative Council (DPRD) no later than 2 (two) months after the unaudited financial report is submitted by the local government. This becomes BPK's guideline in completing its audit to avoid delays. During 2017-2021, the audit opinion on local government financial reports (LKPD) has increased. This increase in opinion includes an increase in the unqualified opinion (WTP) to 92.4% of the 2021 financial statements from 76% in 2017. This study aims to answer research gaps related to the effect of audit opinion, local government size through asset value as a proxy, and local autonomy on audit delay. Furthermore, it is important to obtain empirical evidence about the effect of opinion, local government size, and local autonomy on audit delay.
Co-Authors Adhi, Gilang Bhaskara Amanda, Abraham Fachrudin Fachrudin Pratama Abdi Muhammad, Nur Robin Robin, Robin Sanjaya, Andika Bangun