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All Journal Journal of Social And Economics Research Al-Zayn: Jurnal Ilmu Sosial & Hukum Causa: Jurnal Hukum dan Kewarganegaraan Presidensial: Jurnal Hukum, Administrasi Negara, Dan Kebijakan Publik Jurnal EKOBIS (Kajian Ekonomi dan Bisnis) Jurnal Kendali Akuntansi
Lia Sari
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Yuridis Penegakan Hukum pada Pelaku Tindak Pidana Perjudian di Kabupaten Magelang Laila Nurul Hidayati; Pinky Aruna Iswandarie; Ilham Jeryawan; Susi Rosiana; Lia Sari; Rani Pajrin
Presidensial: Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik Vol. 2 No. 3 (2025): September : Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Pub
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/presidensial.v2i3.941

Abstract

As a country based on legal norms and principles, Indonesia strictly prohibits gambling through statutory regulations. Gambling is a criminal act that can cause harm to society both directly and indirectly. However, in fact, gambling is still widespread, one of which is in the Magelang Regency area, Central Java. The aim of this research is to find out what factors are behind criminal acts of gambling based on the decision of the Mungkid District Court in the January 2025 period and efforts to enforce the law against criminal acts of gambling with the research method used is a normative legal research method with a qualitative analysis approach. The results of this research show that psychological, difficult economic conditions, where people are looking for quick ways to get money, as well as the influence of the social environment that makes gambling free are the main factors for perpetrators to gamble. Therefore, all law enforcement efforts are needed, including socializing the dangers of gambling, operations to control gambling perpetrators by law enforcement officials, as well as enforcing legal sanctions for criminal acts of gambling.
UKURAN KOMITE TEKNOLOGI DAN TINGKAT PENGUNGKAPAN KEAMANAN SIBER PADA PERBANKAN DI INDONESIA Lia Sari
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1264

Abstract

Keamanan siber adalah bagian penting dari manajemen risiko perbankan. Bank perlu mengkomunikasikan kepada stakeholder mengenai manajemen risiko keamanan siber yang telah dan akan terus dilakukan bank. Disinilah peran penting pengungkapan keamanan siber perbankan bagi para stakeholder. Pembentukan komite pengarah teknologi informasi yang merupakan kewajiban perbankan berdasarkan POJK Nomor 11 Tahun 2022 tentang Penyelenggaraan Teknologi Informasi oleh Bank Umum. Studi ini mencoba melihat pengaruh ukuran komite teknologi terhadap tingkat pengungkapan keamanan siber pada perbankan Indonesia. Periode pengamatan sejak tahun 2018 s.d 2023, pada perbankan yang terdaftar di bursa efek Indonesia. Tenuan penelitian menunjukkan bahwa komite teknologi berkorelasi positif dan signifikan secara statistik dengan tingkat pengungkapan keamanan siber di antara bank-bank di Indonesia. Besarnya komite teknologi memang memberikan dampak yang menguntungkan dan patut diperhatikan pada tingkat informasi keamanan siber yang diungkapkan.
Analisis Sistem Informasi Akuntansi Pengeluaran Kas pada Proses Verifikasi Surat Perintah Membayar (SPM) untuk Pencairan Dana Pihak Ketiga di Dinas Pekerjaan Umum dan Penataan Ruang Kota Palembang Septiani Fransisca; Putri Salsabila; Lia Sari
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6404

Abstract

This article examines how the cash-disbursement accounting information system is used in the verification of Payment Order Letters (SPM) for third-party payments at the Public Works and Spatial Planning Office of Palembang City. The study applies a descriptive qualitative method based on internship observations, interviews, document review, and relevant literature. The discussion indicates that the Online SPM application has become the main medium for submitting, checking, authorizing, and following up payment documents until the issuance of Fund Disbursement Orders (SP2D). The control process is reflected in role separation between the technical unit, finance staff, BPKAD verifier, and approving officer, as well as in layered document checks and electronic monitoring. Nevertheless, several practical issues still occur, including budget-code inconsistencies, inaccurate bank-reference data, incomplete supporting files, expired tax billing documents, and input mistakes in the system. The study concludes that the system has supported accountability in regional cash disbursement, but document discipline, early checking, and coordination among work units still need strengthening.
Co-Authors Aisyah Lashinta Dewi Anggraini, Hilwa Berry Angga Dimas Try Handoko Ilham Jeryawan Irsan Ita Purmnama Sari Kemas Welly Angga Permana Kuswan Hadji Laila Nurul Hidayati Malkah Melia Oktavia Malkah Melia Oktaviana Masnoni Nelly Nelly Pinky Aruna Iswandarie putri salsabila RANI PAJRIN Resty Dasryanti Nadhilah Rizka Mufidah Sari Rizki Vitalia Roy Saleh Salma Rifda Salsabila Sari Mustika Widyastuti Septiani Fransisca Shandya Alonso Eka Renanda Sri Sutandi Susi Rosiana Zein Ghozali