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All Journal Jurnal Pendidikan Karakter Cakrawala Pendidikan Rotasi JURNAL SISTEM INFORMASI BISNIS Jurnal Ekonomi : Journal of Economic Value Added: Majalah Ekonomi & Bisnis Media Farmasi : Jurnal Ilmu Farmasi (Journal Of Pharmaceutical Science) Resital: Jurnal Seni Pertunjukan (Journal of Performing Arts) Jurnal Pendidikan Fisika Indonesia Jurnal Pendidikan IPA Indonesia Indonesian Journal of Mathematics and Natural Sciences Jurnal Penelitian Pendidikan Media Ilmu Keolahragaan Indonesia Jurnal Natapraja : Kajian Ilmu Administrasi Negara Jurnal technoscientia Jurnal Teknologi Prosiding SNATIF Rekayasa Mesin Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Journal of the Indonesian Tropical Animal Agriculture Jurnal Prima Edukasia Journal of Physical Education Health and Sport International Journal of Local Economic Governance Jurnal Teknologi Informasi dan Ilmu Komputer JURNAL ELEKTRO Majalah Obat Tradisional Sosio Konsepsia Jurnal Imejing Diagnostik Jurnal Dakwah: Media Komunikasi dan Dakwah Jurnal Rekayasa Mesin EMPATI : JURNAL ILMU KESEJAHTERAAN SOSIAL Jurnal Manajemen Pendidikan (JMP) Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan AGRIKAN Jurnal Ilmiah Agribisnis dan Perikanan JTT (Jurnal Teknologi Terpadu) Ekspektra: Jurnal Bisnis & Manajemen Turbo : Jurnal Program Studi Teknik Mesin Journal of Mathematics and Mathematics Education (JMME) Gondang: Jurnal Seni dan Budaya Jurnal Gizi dan Pangan Soedirman (JGPS) Farmasains : Jurnal Ilmiah Ilmu Kefarmasian Spektra: Jurnal Fisika dan Aplikasinya Gelanggang Pendidikan Jasmani Indonesia JOURNAL OF APPLIED INFORMATICS AND COMPUTING LENSA (Lentera Sains): Jurnal Pendidikan IPA Rang Teknik Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Pertanian Agros Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Psikologi Jurnal Pengabdian Masyarakat AbdiMas GHIDZA: Jurnal Gizi dan Kesehatan KACANEGARA Jurnal Pengabdian pada Masyarakat WAKTU: Jurnal Teknik UNIPA Prosiding Seminar Nasional Sains dan Teknologi Terapan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan English Language and Literature International Conference (ELLiC) Proceedings Bioedukasi: Jurnal Pendidikan Biologi Etika Demokrasi JURNAL PENDIDIKAN TAMBUSAI Global Health Management Journal Journal of Islamic Nursing Journal of Education Action Research Jurnal Nasional Pendidikan Teknik Informatika (JANAPATI) JURNAL VISIONIDA JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Kreativitas PKM JSHP (Jurnal Sosial Humaniora dan Pendidikan) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JOURNAL OF GOVERNMENT (Kajian Manajemen Pemerintahan dan Otonomi Daerah) Jurnal Kesehatan Saelmakers PERDANA (JKSP) UPEJ Unnes Physics Education Journal ACTIVE: Journal of Physical Education, Sport, Health and Recreation J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro Jurnal Ilmu Kesehatan Bhakti Husada: Health Sciences Journal Jurnal Ilmiah Religiosity Entity Humanity (JIREH) Societas : Jurnal Ilmu Administrasi dan Sosial Social, Humanities, and Educational Studies (SHEs): Conference Series JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Jurnal Inti Talafa : Jurnal Teknik Informatika EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ekonomi Bisnis Indonesia Meteor STIP Marunda Journal of Engineering and Scientific Research (JESR) SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Jurnal Perencanaan Pembangunan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Eduscience (JES) PERSPEKTIF Jurnal Ilmiah Edunomika (JIE) Jurnal Engine: Energi, Manufaktur, dan Material Community Engagement and Emergence Journal (CEEJ) JAS (Jurnal Agri Sains) Physics Education Research Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Aisyah : Jurnal Ilmu Kesehatan Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Abdimasku : Jurnal Pengabdian Masyarakat jurnal ilmu keolahragaan TheJournalish: Social and Government Coopetition : Jurnal Ilmiah Manajemen Jurnal Agrinika : Jurnal Agroteknologi dan Agribisnis SEMAR JURNAL TEKNOLOGI TECHNOSCIENTIA Edudikara: Jurnal Pendidikan dan Pembelajaran JESS (Journal of Education on Social Science) International Journal Of Science, Technology & Management (IJSTM) Jurnal Manajemen Transportasi & Logistik (JMTRANSLOG) Journal of Applied Data Sciences Ahsanta Jurnal Pendidikan DEDIKASI PKM International Journal of Digital Entrepreneurship and Business (IDEB) International Journal of Aviation Science and Engineering Jurnal Ilmiah Wahana Pendidikan MAHESA : Malahayati Health Student Journal Jurnal Pengabdian kepada Masyarakat Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) SOCIAL : Jurnal Inovasi Pendidikan IPS Abditeknika - Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Sosial Indonesia (JISI) Journal of Community Practice and Social Welfare (JaCiPS) ETNIK : Jurnal Ekonomi dan Teknik Jurnal Ekonomi ALACRITY : Journal Of Education International Journal of Economics, Business, and Entrepreneurship (IJEBE) Anjoro : International Journal of Agriculture and Business Profitabilitas ARMATUR : Artikel Teknik Mesin dan Manufaktur Jurnal Neraca Peradaban Jurnal PKM Manajemen Bisnis Ahmar Metakarya: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) JCOMENT (Journal of Community Empowerment) Jurnal WIDYA LAKSMI (Jurnal Pengabdian Kepada Masyarakat) Jurnal Manajemen Bisnis Transportasi dan Logistik Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Journal of Indonesian Rural and Regional Government (JIRReG) Prosiding Seminar Nasional Teknik Elektro, Sistem Informasi, dan Teknik Informatika (SNESTIK) Perspektif Hukum Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Agrikan: Jurnal Agribisnis Perikanan Devotion: Journal Corner of Community Service ASEAN Marketing Journal Jurnal Abdi Masyarakat Humanis Trunojoyo Law Review Prosiding University Research Colloquium Asian Journal of Healthcare Analytics Jurnal Karya Abdi Masyarakat Asean International Journal of Business Jurnal Mahasiswa Mengabdi (JIMAWAbdi) Indonesian Health Journal International Journal of Economics (IJEC) Jurnal Indonesia Sosial Sains Politeknosain Jurnal Komunikasi Pemberdayaan Innovative: Journal Of Social Science Research Sewagati Nanggroe: Journal Of Scholarly Service Jurnal Inovasi Teknologi dan Edukasi Teknik Jurnal Informatika Kesatuan TOFEDU: The Future of Education Journal Jurnal Abdimas Jatibara Media Akuntansi Perpajakan International Journal of Economics, Management and Accounting AutoMech : Jurnal Teknik Mesin JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Nanggroe: Journal of Scholarly Service Journal of Management Accounting, Tax and Production Bagimu Negeri : Jurnal Pengabdian Kepada Masyarakat Jurnal Keperawatan Indonesia Florence Nightingale IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Media Farmasi Jurnal Pengabdian Sosial Advances In Social Humanities Research International Journal of Applied and Scientific Research (IJASR) Indonesian Journal of Political Studies Ngaos: Jurnal Pendidikan dan Pembelajaran Jurnal Abdimas Multidisiplin Jurnal Polimesin Siber Journal of Advanced Multidisciplinary Journal of Transportation and Society Empowerment Jurnal Multidisiplin Indonesia Greenation International Journal of Law and Social Sciences IJHABS Jurnal Teknologi dan Rekayasa Alat Berat (JTRAB) Jurnal Penelitian Pendidikan Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) ILJ: Islamic Learning Journal Jurnal Historica Jurnal Bina Desa (JSM) Jurnal Seni Musik PHINISI PARADIGMA: Jurnal Ilmu Administrasi Jurnal Perspektif Penelitian Pendidikan Berdaya Indonesian Journal of Community Empowerment Wiyatamandala
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Analysis of the Impact of Efficiency and Budget Cuts on the Treasurer’s Inventory Money of the Directorate General of Dukcapil of the Ministry of Home Affairs Kadir, Abdul; Silvia, Silvia; Trasviyanti, Selvi; Sugiyanto, Sugiyanto
The Future of Education Journal Vol 5 No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1525

Abstract

This study examines the impact of efficiency policies and budget cuts on the management of the treasurer’s inventory money at the Directorate General of Population and Civil Registration (Dukcapil) of the Ministry of Home Affairs. The implementation of government efficiency measures and fiscal tightening has raised concerns regarding the flexibility and effectiveness of inventory money in supporting daily operational activities. The purpose of this research is to analyze how efficiency and budget reduction policies affect planning, utilization, control, and accountability of the treasurer’s inventory money. This study employs a qualitative research method using in-depth interviews with relevant officials, analysis of financial and administrative documents, and direct observation to obtain a comprehensive understanding of the phenomenon. The results show that efficiency policies and budget cuts lead to reduced flexibility in fund utilization, increased administrative burden for treasurers, and the need for adjustments in financial management practices. Although these policies strengthen financial discipline and accountability, they also create challenges in responding to urgent operational needs and maintaining service performance. The study concludes that effective management of treasurer’s inventory money under efficiency and budget cut policies requires adaptive strategies, improved coordination, and clear regulatory guidance to ensure public service delivery remains effective while upholding principles of transparency and accountability.
The Capitalization Training for MSMEs Actors in Waringin Jaya Village, Bojonggede Subdistrict, Bogor Regency Ruhiyat, Endang; Sugiyanto, Sugiyanto; Sukmana, Eka; Mariati, Mariati; Hayati, Siti; Muliawati, Kristina Ika
The Future of Education Journal Vol 5 No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1573

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, contributing significantly to GDP and employment. However, MSMEs, particularly in West Java Province, still face serious challenges, particularly related to financial management and access to capital. Many MSMEs fail due to limited capital and knowledge in financing and preparing simple financial reports. Adequate financial reports are essential for obtaining financing and business expansion. This Community Service (PKM) activity aims to increase the scale of MSME businesses in Waringin Jaya Village, Bojonggede District, Bogor Regency, by providing assistance in accessing capital and preparing simple financial reports. The PKM implementation method involves an initial survey to identify MSME needs, followed by direct assistance using a prepared module. This assistance is divided into four sessions: an explanation of capital access requirements, preparing simple financial reports, preparing simple sales reports, and a question and answer session. The results of the activity indicate that MSMEs gain a better understanding of credit requirements, capital sources, and how to prepare efficient financial reports and simple sales reports. The positive response from participants indicated that the information and insights provided were very helpful in developing their businesses. It is hoped that this increased understanding will facilitate MSMEs' access to capital, enable business expansion, create new jobs, and ultimately support local economic growth.
Sikap Ibu tentang Higiene Pangan berhubungan dengan Kejadian Diare pada Balita Alieffa Syakir, Meisya; Supriadi, Supriadi; Sugiyanto, Sugiyanto; Meilianingsih, Lia; Husni, Achmad
Jurnal Keperawatan Indonesia Florence Nightingale Vol. 5 No. 2 (2025)
Publisher : UPPM. Poltekkes Kemenkes Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34011/jkifn.v5i2.3406

Abstract

Balita termasuk dalam kelompok usia yang rentan terhadap infeksi saluran pencernaan seperti diare, yang umumnya disebabkan oleh konsumsi makanan yang tidak bersih. Sikap ibu dalam menjaga kebersihan pangan, mulai dari pemilihan bahan, proses pengolahan, hingga penyajian makanan, menjadi faktor dalam upaya pencegahan diare. Penelitian ini bertujuan untuk mengetahui hubungan antara sikap ibu tentang higiene pangan dengan kejadian diare pada balita. Desain penelitian yang digunakan adalah kuantitatif dengan cross-sectional. Sampel terdiri dari 91 ibu yang memiliki balita dan dipilih menggunakan teknik purposive. Pengumpulan data dilakukan melalui kuesioner, kemudian dianalisis menggunakan uji chi-square. Hasil penelitian sebagian besar ibu (51,6%) memiliki sikap yang mendukung, dan sebagian besar balita (58,2%) tidak mengalami diare. Hasil uji statistik menunjukkan nilai p = 0,000 (p < 0,05), yang menandakan adanya hubungan sikap ibu tentang higiene pangan dan kejadian diare pada balita. Kesimpulannya adalah sikap ibu yang mendukung terhadap higiene pangan berperan dalam mencegah diare pada balita, sehingga disarankan agar ibu mempertahankan dan meningkatkan sikap tersebut dengan aktif mencari informasi dari sumber terpercaya.
From Clicks to Change: The Role of Generation Z in Reshaping Indonesian Politics Sugiyanto, Sugiyanto; Aidah , Salwa; Darto Wahidin
JED (Jurnal Etika Demokrasi) Vol 10 No 4 (2025): JED (Jurnal Etika Demokrasi)
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/1xdqry81

Abstract

In an era marked by democratic volatility, digital polarization, and eroding trust in political institutions, understanding how Generation Z engages with politics in Indonesia has become an urgent scholarly and practical concern. As the largest emerging electoral cohort, their political behavior is likely to shape the trajectory of Indonesian democracy in the coming decades. This study aims to identify the concrete forms of political engagement adopted by Generation Z, to elucidate their strategic roles in general elections, and to project the future configuration of their political participation. Employing a qualitative approach with a systematic literature review design, the research synthesizes scholarly articles, policy reports, and empirical studies on youth politics, digital participation, and democratic practices in Indonesia. Data were analyzed through iterative coding, thematic categorization, and interpretive synthesis to capture patterns of engagement both in formal and non-formal arenas. The findings reveal that Generation Z is not confined to the role of voters; they also act as digital campaigners, political influencers, grassroots mobilizers, and policy advocates who leverage social media platforms to frame issues, shape narratives, and influence public opinion. They demonstrate a combination of skepticism toward traditional political institutions and a strong propensity for issue-based activism, particularly on governance, social justice, and environmental concerns. The study concludes that Generation Z possesses substantial potential to recalibrate public policy and democratic accountability through sustained digital mobilization and hybrid forms of participation that bridge online and offline spaces. The novelty of this research lies in its comprehensive mapping of Indonesian Generation Z’s political engagement patterns specifically through the lens of digital political behavior, which has previously been examined only in fragmented or partial ways. The study contributes theoretically by advancing the discourse on digital democracy in the Global South and practically by offering evidence-based insights for political actors, electoral managers, and policymakers seeking to meaningfully engage young voters as partners in democratic consolidation.
REVIEW LITERATURE: INOVASI ADMINISTRASI KEPROTOKOLAN DALAM PERSPEKTIF E-GOVERNMENT Almazy, Muhammad Tsaqib; Sugiyanto, Sugiyanto
SOCIAL : Jurnal Inovasi Pendidikan IPS Vol. 6 No. 1 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/social.v6i1.9396

Abstract

The development of information technology has encouraged local governments to innovate in the implementation of public administration, including in the field of protocol administration. Conventional protocol administration practices are often considered insufficient in responding to demands for efficiency, accuracy, and service transparency. This article aims to examine and reflect on innovations in protocol administration from an e-government perspective based on findings from previous studies. This study employs a qualitative literature review method by analyzing relevant national and international journal articles published between 2019 and 2024. The literature was collected from reputable academic databases and analyzed thematically to identify patterns, trends, and key issues. The findings indicate that digital-based protocol administration innovations contribute to improved work efficiency, better inter-unit coordination, and more orderly implementation of governmental activities. Nevertheless, the implementation of such innovations still faces several challenges, including limitations in human resources, resistance to organizational change, and inadequate technological infrastructure readiness. The study concludes that the success of protocol administration innovation is not solely determined by technological factors but also by organizational support, leadership commitment, and bureaucratic work culture. This article is expected to provide a conceptual reference for policymakers and practitioners in developing protocol administration innovations within local government institutions. ABSTRAK Perkembangan teknologi informasi mendorong pemerintah daerah untuk melakukan inovasi dalam penyelenggaraan administrasi publik, termasuk pada bidang keprotokolan. Administrasi keprotokolan yang selama ini bersifat manual dinilai kurang responsif terhadap tuntutan efektivitas, akurasi, dan transparansi layanan. Artikel ini bertujuan untuk mengkaji dan merefleksikan inovasi administrasi keprotokolan dalam perspektif e-government berdasarkan temuan-temuan penelitian terdahulu. Penelitian ini menggunakan metode review literatur kualitatif dengan menelaah artikel jurnal nasional dan internasional yang relevan dan dipublikasikan dalam kurun waktu 2019–2024. Literatur dikumpulkan melalui basis data ilmiah terpercaya dan dianalisis secara tematik untuk mengidentifikasi pola, kecenderungan, serta isu utama yang berkembang. Hasil kajian menunjukkan bahwa inovasi administrasi keprotokolan berbasis digital berkontribusi terhadap peningkatan efisiensi kerja, kualitas koordinasi antarunit, serta ketertiban pelaksanaan kegiatan pemerintahan. Namun demikian, implementasi inovasi tersebut masih menghadapi berbagai tantangan, seperti keterbatasan sumber daya manusia, resistensi terhadap perubahan, serta kesiapan infrastruktur teknologi. Simpulan dari kajian ini menegaskan bahwa keberhasilan inovasi administrasi keprotokolan tidak hanya ditentukan oleh aspek teknologi, tetapi juga oleh dukungan organisasi, kepemimpinan, dan budaya kerja birokrasi. Artikel ini diharapkan dapat menjadi rujukan konseptual bagi pengembangan kebijakan inovasi keprotokolan di pemerintah daerah.  
Transformation of the Role of Internal Auditors in Oversight of Financial Management and Fraud Prevention Sugianto, Yanie; Sugiyanto, Sugiyanto; Tatariyanto, Firman
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9466

Abstract

This study examines the transformation of the role of internal auditors (APIP) in overseeing financial management and preventing fraud within the FOLU Net Sink 2030 Program of the Ministry of Forestry, a results-based climate financing initiative. Using a qualitative case study approach, the research explores how internal auditors adapt from traditional compliance-oriented functions toward more strategic and consultative roles as trusted advisors. Data were collected through in-depth semi-structured interviews with internal auditors and relevant officials, supported by document analysis and qualitative data processing using NVivo. The findings indicate that, although internal auditors conceptually understand their oversight mandate in the FOLU and Results-Based Contribution (RBC) framework, fraud prevention practices remain largely focused on administrative controls and post-factum verification. Structural constraints, including limited data interoperability, restricted access to donor information, and the absence of explicit regulatory mandates for APIP oversight of climate-related grants, constrain the effectiveness of preventive fraud control. The study further reveals that the transformation of the internal audit role is gradual, evolutionary, and highly influenced by program dynamics rather than formal regulation. Internal auditors have begun to perform advisory, risk warning, and accompaniment functions for implementing units; however, capabilities in digital fraud detection and technical verification of Measurement, Reporting, and Verification (MRV) are still developing. Conceptually, the study contributes an “APIP Assurance–Advisory Continuum” model and introduces the notion of a “Digital-Governance Enabler,” highlighting the importance of data integration, multidisciplinary competence, and digital adaptation in strengthening oversight of climate finance programs. These findings underscore the need for regulatory reform, risk-based auditing, and enhanced digital governance to improve fraud prevention and accountability in results-based environmental programs.
Implementasi Kebijakan Penanggulangan Kemiskinan di Kemantren Gondomanan Wijayanta, Cahya; Sugiyanto, Sugiyanto
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 5 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9499

Abstract

Penelitian ini menganalisis implementasi kebijakan penanggulangan kemiskinan di Kemantren Gondomanan, Kota Yogyakarta, dengan kerangka policy output dan policy outcomes. Metode yang digunakan adalah kualitatif deskriptif melalui wawancara, observasi, dan dokumentasi, dengan analisis model interaktif Miles & Huberman. Hasil penelitian menunjukkan bahwa program seperti PKH dan BST berkontribusi dalam menekan kemiskinan melalui peningkatan akses pendidikan, kesehatan, dan perlindungan sosial. Dari sisi output, cakupan program cukup luas, namun masih ditemukan bias sasaran akibat akurasi DTKS yang rendah, keterbatasan akses, serta dominasi bantuan konsumtif. Sementara itu, outcome awal memperlihatkan dampak positif, seperti meningkatnya partisipasi sekolah dan pemanfaatan layanan kesehatan, meski persoalan struktural seperti keterbatasan lapangan kerja dan ketimpangan pendapatan belum teratasi.
TINJAUAN YURIDIS PEMBENTUKAN PANITIA KHUSUS SEBAGAI ALAT KELENGKAPAN DEWAN PERWAKILAN RAKYAT DAERAH Sugiyanto, Sugiyanto; Cornelis, Vieta Imelda; Hamdani, Fathul
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 3 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i3.855

Abstract

This study provides a juridical review of the formation of Special Committees (Pansus) as an integral part of the Regional House of Representatives (DPRD) in Indonesia. Using a normative legal research approach, this study analyzes the legal basis, mechanisms, and practical implications of the Pansus's existence. The findings indicate that the Pansus is a legitimate and vital ad hoc instrument, created to address specific issues that require focus and efficiency. Its formation is formally regulated through the DPRD Plenary Meeting's Decree and is based on relevant legislation, including Law Number 23 of 2014 and Government Regulation Number 12 of 2018. This process ensures the Pansus has strong legitimacy, accountability, and representation. The Pansus enables the DPRD to carry out its legislative and oversight functions more thoroughly, expedites decision-making, and enhances local government transparency. This study concludes that the Pansus is not merely a formal structure but a crucial mechanism for making the DPRD more responsive, efficient, and accountable in serving the public's aspirations
Implication Green Intellecetual Capital Terhadap Earning Management Kartolo, Rachmat; Febrianti, Fitri Dwi; Sugiyanto, Sugiyanto
JIMF (Jurnal Ilmiah Manajemen Forkamma) Vol. 9 No. 2 (2026): JIMF (Jurnal Ilmiah Manajemen Forkamma)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/frkm.v9i2.56635

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis implikasi green intellectual capital terhadap earning management pada perusahaan yang terdaftar pada IDX. Jenis penelitian ini kuantitatif asosiatif, data sekunder. Metode analisis data uji regresi data panel. Populasi dalam penelitian ini adalah semua perusahaan industri yang terdaftar di IDX selama 5 tahun pada periode tahun 2020-2024. Metode purposive sampling diperoleh 17 perusahaan terpilih sesuai kreteria menjadi 85 sampel. Hasil penelitian menunjukan bahwa (1) Green intellectual capital secara simultan memberikan kontribusi dan implikasi terhadap earning management (2) Human capital tidak berpengaruh secara negative terhadap earning management. (3) Structural capital berpengaruh berpengaruh positif terhadap earning management (4) Reletion capital berpengaruh terhadap earning management. Hasil penelitian memberikan kontibusi pada pengeluaran capital expenditure, dan Green Intelectual capital di Indonesia dapat diimplementasikan pengambilan keputusan bagi investor, kreditor, pembuat kebijakan akuntansi.
The Role Of Nahdlatul Ulama On Indonesian National Movement On 1926 - 1945 Aprilia, Anisatul Khoir; Sugiyanto, Sugiyanto; Handayani, Sri
JURNAL HISTORICA Vol. 1 No. 2 (2017): Desember 2017
Publisher : History Education, University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In 1900’s there were counterwork movements which cause social restlessness in any area, and also the resurrection movement of religion which took a form of schools such as “madrasah” and organization in Indonesia. Moslem’s figures are like Ulama and Kyai were starting to collect power through Pondok Pesantren and established a religious social organization, for example, Nahdlatul Ulama in Jombang (East Java) in 1926. The problems in this research is how did the background of NU takes a role in national movement and how was the pattern of NU’s act on national movement from 1926-1945. This research aims to describe and analyze the background of NU on national movement and pattern of NU’s act fom 1926-1945. This research uses historical research method. Source of data which was gotten in the first step is from primary and secondary source. Next, in the second step, the researcher gave source’s critic which are external and internal critic. The third step is an interpretation which was done using analysis and synthesis. The final step, the researcher used historiography or presentation of the result of fact’s interpretation in written form. The result of research covers some things. First, the backgrounds or the reasons NU took part on Indonesian national movement which was affected by politics condition, social, economy and education during the Dutch and Japanese colonization. The second, the pattern of NU movement during the Dutch and Japanese colonization had been implemented. In the Dutch colonization, NU refused the idea which proposed its members be in Volksraad. Meanwhile, during Japanese colonization, NU decided to be more cooperative by using collaboration issue or be cooperative with Japanese government.
Co-Authors . Widayat A.Yudi Eka Risano Abdul Gofir Abdul Kadir Abdurahman Abdurrahman Abidin, M. Faishol Achmad Fikry Adi Wicaksono, Nanda Adi, Alik Sus Adigama Tri Nugraha Aditya, Arielda Putri Adiyatna, Adiyatna Admiwati, Rini Adri Arisena Adrie Putra Afifah Damayanti, Netta Aguk Nugroho Agus Kristiyanto Agus Yulianto Agusinta, Lira Agustin, Ika Kristina Dewi Agustina, Yolanda Ahadi Priyohutomo Ahmad Ahmad Ahmad Budiyono, Ahmad Aidah , Salwa Aisyah, Nyayu Aji Prasetya Wibawa Aji Susanto Al Amin, Mochammad Hafidz Al Ayyubih, Harits Alansyah, Spani Alfonso Munte Ali Mashari, Ali Ali, Ade Saif Alieffa Syakir, Meisya Almazy, Muhammad Tsaqib Analius Giawa Anang Ansyori Andhika, Elang Kristi Andika, Venny Kurnia Andini, Anisa Tantri Andri Soemitra Andrianti, Lisa Anggraini, Elok Anggraini, Putri Ayu ANGGRAINI, RENI Ani Purwanti Ani Rusilowati Anisyah, Luluk Anto, Astri Any Guntarti Aprilia, Anisatul Khoir Aprilia, Anisatul Khoir Aprilliasari, Ajeng Ar-Rizqi, Muhammad Hisyam Ardhina, Dila Ardiansyah Pratama, Ardiansyah Ardiantya Sudarsono, Cristhofer Arief Darmawan Arif Djunaidy Arif Hidayat Arif Rahman Hakim Arif, Akbarudin Arifin, Fadhilah Akmal Rofiq Aris Santjaka Aris Setiawan Ariyadi, Hifni Mukhtar Arrozi A, MF Arvianto, Fariz Hasim Aryadi Gunawan Asep Sukohar Asihing Kustanti Asmiyanto, Tri Asset, M. Ameer Astuti, Yani Parti aswad, fatqul hajar Atmajha, Maullana Chandra Atmoko, Ignatius Bayu Attanisaa, Gupita Mar Aulia, Fajrin Nurul Aulia, Muhammad Ziddan Ayu Krisna Dewi, Ida Azis, Nur Azzahra, Fara Baddarudin, Mohammad Badrun, M. Bahari, Galuh Bahiuddin, Irfan Bahriyanto, Saiful Bambang Revantoro, Nemesius Bambang Soepeno Basith, Ahmad Ibnul Baskoro Adi Prayitno Budi Astuti Budi Naini Mindyarto, Budi Naini Budiaro, Ronaldo Budiarti, Wiwik Budiman, Surya Budiono Budiono Budiono, Eko Muhammad Arif Burhanudin Burhanudin Candra Fanleon Chan, Clare Suet Ching Chatarina Muryani Choiri, Mohamad Fatkhul Choirul Anam AM Diponegoro Chong , Wan Ni Christophera R Lucius Citra Ariani Edityaningrum, Citra Cornelis, Vieta Imelda D. YULIANTI Damanik, Ade Irfani Nugraha Dani, Anisa Rama Dartini Dartini Darto Wahidin Darwati Susilastuti Daud, Intan Daulat Freddy Dea, Vincensia Debytiantama, Gamaliel Brian Dede Nurrahman Derma Watty Sihombing Deviyanti Pangestu Dewi, Ayu Trisna Dewi, Fretika Utami Dewi, Rosma Dharma Yudastoro, Fasida Dhina Mustikaningrum Diah Risqiwati Diartama, Anak Agung Aris Didi Sujadi Dihin Septyanto Djati, Isworo Djuansjah, Joy Rizki Pangestu Donny Kristanto Mulyantoro Dormawaty Manurung, Roma Dwi Gustiono, Dwi Dwi Kurniawati, Dwi dwi purwanto Dwi Setijawati Dwiyani, Nurindah Edhie Budi Setiawan, Edhie Budi Edi Dwi Cahyono Eko Mulyanto Yuniarno Eko Saputra Eko Setiawan Elizabeth Yun Yun Vinsur Ellianawati, Ellianawati Ellyvina Setya Dhini Elsia, Fransisca Endah, Nur Jannah Erfansyah, Muhammad Estiko, Dendi Milnanda Etika Kartikadarma F Setiaswan Fachmi Tamzil Fadilah, Nawaf Fahira, Nabila Maulia Faisal Amri Faizal Mahananto Falah, Fajrul Fallah, Saiful FARID NANDA SYANUR Fathmala, Chajar Matari Fatikah, Noor fatimah Fatimah Fatoni, Rismi Faturrahman, Rian Febrianti, Fitri Dwi Fhadilla, Nahdatul Fianti Fianti, Fianti Fika Maulydha Hardiyanti Firdaus, Anita Nurul Firmansyah, Muhammad Reza Firstianto, Seno Aji Fitria Nur Azizah Fitria, Juwita Ramadani Fitriana, Cintiya Aulia Fitriana, Yusti Dian Friska, Friska Gema Fitriady Ghufron Abdullah Givarin, Delvananta Gumilang, Theo Satria Gunawan, Ester Hanna Hadiyanti, Sylvia Dwi Hafidhoh, Nisa'ul Hafidhoh, Nisa’ul Hakim, Sinta Uri El Halan, Hafid Darmais Hamdani, Fathul Hamdani, Mukhlas Hamid Mukhlis Hamsinah Hamsinah, Hamsinah Hanapiah, Hanapiah Handayani, Sri Harianto, Fajar Harjono Harjono Harlyanti Muthma'innah Mashar Hartati, Nanik Haryoko, Ugeng Budi Hayati, Eti Hayati, Siti Hedi Saepudin, Tubagus Heldayanti, Leni Heri Pratikto Heri Yati, Septiyanah Heribertus Himawan Heriyanto, Rudi Herpratiwi Herpratiw Heru Kurnianto Tjahjono Hibatillah, Muhammad Fakhri Hidayat, Kamarul Hidayatullah, Muh. Nurdin Holiawati, Holiawati Hong, Yeap Chi Humaimah, Sunni Humairoh, Iftitah Dian Husmiati Yusuf Husna Afanyn Khoirunissa Husna Arifah Husni, Achmad Husni, Achmad Husni I Ketut Eddy Purnama I. Sudarwati, I. Ibnur Rusi Ibrahim, Fauzi Ichsan Luqmana Indra Putra, Ichsan Luqmana Indra Ida Ayu Putu Sri Widnyani Ifan Rizqa Ignatius Aris Hendaryanto Iis Wahyuningsih Ikhsan, Ridha Iksan, Muhammad Adhitya Imam Sonny, Imam Indah Lestari, Indah Indah Yani, Masriati Indra Prasetyanto, Laksamana Indra Raditya , Dionisius Indradewa, Rhian Indriyani, Yuanita Irawati, Inggar Septhia Irawati, Wiwit Iriani, Wahyuni Irmayani, Nyi. R Irnanda, Muhammad Diva Irsalina, Hany IRWAN SETIAWAN Irwan Susanto Irza Sukmana, Irza Ismail , Andhi Akhmad Ismail, Andhi Akhmad Ismail, Andi Akhmad Ismail, Dingot Hamonangan Isnaini, Bayutama Isnandar Slamet Isnandar Slamet, Isnandar Isyanto, Muhamad Sandi Isyanto Iwan Nurhadi Izatunnafsi, Izatunnafsi J. Jamari Jafar Sodik , M JAMALUDIN Jamaludin . Jatmiko Jatmiko Jatmiko, Andi Jeffri Ardiyanto Jefri Rieski Triyanto Jehma, Rosana Joko Waluyo Juhaeri K. A, Venny Kadar, Jimmy Abdel Kamali, Ahmad Nur Kamil, Farhan Kartikaningsih, Dewi Kartolo, Rachmat Kartolo, Rachmat Kartono , Kayan Swastika Kayan Swatika Keizer H, Hendriady de Keppi Sukesi Khaerudin, Arif Khairurrizki, Amanda Khulailiyah, Ahsanatul Khumaedi Khumaedi Khumaedi Khumaedi Khumaedi Khumaedi Kliwon Hidayat Krisdianti, Nana Kristianto, Henry Kuncoro, Robertus Tirta Kuncoroadi Kuncoroadi , Robertus Tirta Kurniawan, Ari Wibowo Kurniawan, Redho Kurniawan, Stephanus Danny Kusuma, Anggi Kusumaningsih, Indriati Kusumawardhani, Renny Pradina L Khakim Laela Hayu Nurani Laksono Trisnantoro Lalu Muhammad Irham Langlang Handayani Lathiful Khuluq Latifah, Alfi Laurentza, Nancy Ratu Jovancha Lensun, Reney Aquino Leny Latifah Lesmana, Deni Lia Meilianingsih Lintar Brillian Pintakami Liya Umaroh, Liya Lubna Lubna Luli, Nur Annisa Lutanto, Agus M. Choiroel Anwar M. E. Winarno M.Burhanudin Madrois, Madrois Maghfiratullah, Maghfiratullah Maherariyat, Maherariyat Maksudi Maksudi Maman Surahman Mamis, Yonartilia Mansoor Abdul Hamid Mantony, Oslida Marbun, Maja Pranata Marbun, Romaden Mariati Mariati Marjono Marjono Marthaleina Ruminda Marwan Marwan Masno Marjohan Maswarni Mauridhi Hery Purnomo Mazarina Devi Meilani, Maulidiya Melinawati, Devina MF. Arrozi Adhikara Miftakhuljanah, Az Zahro Mira Miranda Moh. Badaruddin, Moh. Mohamad Izzur Maula Monika, Pepi Mosik - Muda, Alfa Berlio Muhamad Yusuf, SE., M.Si. Muhammad Aris Ichwanto Muhammad Rizki Muhammad Thamrin Muhammad Zamroji, Muhammad Muhammad, Adji Suradji Muhammad, Badarruddin Mujiyanto Mujiyanto Muliawati, Kristina Ika Mulyani Surendra Mumuh Mulyana Muryani, Luluk Muslih, Imam MUSOLI, MUSOLI Mustofa, Atthalariq Riggianta Mutiara Syagitta, Mutiara Nadi, Luh Nafrizal, Nafrizal Nanang Sugiarto Nazilul Hamidi Ngasbun Egar Nina Salamah Nofiar, Nofiar noraini, pepi Normila Normila Nova Eka Budiyanta Nova Rijati Nova Yunita Novitasyari, Ayu Nuarie, L. Restu Bayu Nugraha Nugraha Nugroho, Albertus Erico Jerry Krisna Nugroho, Tri Wahyu Nur Anisa Fitri Nur Esa, Suhada Nur Hidayatulloh, Fikhih Nur Indah, Cicik Nur Ismiyati Nuraini, Ika Nurani, Rani NUREVA, NUREVA Nurhidayatullah, Danang Nurjaman, Ulung Nurkolis Nurkolis, Nurkolis Nurmila, Mila Nuroniyah, Rifatun Nuroniyah, Rifatun Nurzaman, E Nur’ainiyyah Hasni Oktaviany, Firda Sari Op Sunggu, Finaliza Angelia Deshka Osaegi Restu Amrulloh, Muhammad P.W, Agnes Intan Padang, Chaterina Banne PAHLEVI, IRFANI REZA Pardede, Hilman Ferdinandus Parmasari, Megawati Permana, Egitya Pintakarini, Aristia Prasetyo, Guruh Pratama, Ananta Surya Pratama, Dimas Rizki Pratiwi, Ilham Ayu Putri Prayitno, Yosephus Ardean Kurnianto Prayogi, Fauzan Arif Priantoro, Win Prihadianto, Braam Delfian Prihtiantoro, Dedhy Primadi Candra Susanto Priyatama, Aryadana Puji Hartono Purba, Damoyanto Purna Haidawati Purnama, I Putu Adhitya Pratama Mangku Purnama, Winarto Edi Purnomo Purnomo Purwanto Purwanto Purwanto, Andi Purwati, Magdalena Yuli Purwoko, Harry Putra, Christophorus Indra Wahyu Putra, Fawwaz Azhima putri pratiwi, mutiara Putri, Rahmi Rizkiana Putri, Septi Alya Putro, Widodo Tri Putut Marwoto R. J. L, Nancy R.H Hidayatullah Rachmawan, Mochamad Aditia Rachmawaty Rachmawaty, Rachmawaty Radhian Krisnaputra Rahayu, Dian Yuniar Syanti Rahayu, Nurjannah Endah Rahma Faelasofi, Rahma Rahmawati, Divya Zuhra Ramadhan, M. Visa Rambu Pindi, Kristin Ayu Refa , Muhammad Fadhlan Regina Reni Ranteallo Retno Aulia Vinarti Retno Palupi Yonni Siwi Riani Hasana, Ani Riawan, Iqbal Muhammad Rafi Rifaweura, Muhammad Alifan Hakim Rifky Ismail Rikasakomara, Edwin Rinci Kembang Hapsari Rinto Agustino Risa, Risa Risdianto, Andy Rismalia, Rismalia Rismanto, Dedi Riszal, Akhmad Rita Noviani, Rita Rita Rahmawati Riyanto, Endik Riza Primahendra, Riza Rizal, Risna Rizky Drupadi Rizky Paturrochman, Mochamamad Rodzi, Muhammad Fakhrur Roihan, lham Mashdar Rokhayah, Fajar Rolis, Moh. Ilyas Ronny Martien Rosihan Asmara Rosna Yuherlina Siahaan Ruhiyat, Endang Ruknan, Ruknan Rully Putri Nirmala Puji Rumijati, Tjutju Ruminingsih Ruminingsih Rusilowati, Umi S. Khanafiyah Sachro, Sachro Safii, Rizal N Safitri, Arga Safitri, Cindy Eka Safitri, Retno Ayu Saibat, Saibat Sakina Sakina, Sakina Samosir, Refina Tasari Sangaji, Reno Candra Sanjaya, Antonius David Sanny, M. Yusuf Santoso, Sabar Sapto Jumono Saputri, Alzulin Olvica Saputro, Moch Fajar Barep Sarwono Sarwono Saryati Saryati Satiti, Nareswari Novita Satriawan, Pravasta Wahyu Sawu, Sirilus Deodatus Sayyid Humam, Muhamad Segapangamianu, Yoseph Selasdini, Vidya Sembiring, Honny Fiva Akira Setiawan, A. M. Setiyanta, Nunuk Candra Setya Aji Pratama Setyaningrum, Widia Setyawan Bekti Wibowo Setyawan, Ari SETYAWAN, PENDI Shalsabillah, Savira Shelly Salista Rahmayanti Shifa, Mutiara Shirley Savetlana, Shirley Sidabalok, Clara Claudia Sidharta, Hanugra Aulia Sigit, Cahyo Nugroho Silvia Silvia Silvia Yulita Ratih Simanjuntak, Ronald Singgih Prihadi Singgih Subiyantoro Sipollo, Berliany Venny Sitarina Widyarini Siti Chodijah Siti Hardiyanti Siti Khanafiyah Siti Maemunah Siti Nurhaliza Siti Rofida Situmeang, Samuel Slamet Riyadi Soeadgihardo Siswantoro Soenar Soekopitojo Sofi'ah, Saifuli Solehah, Erni Sri Agustina, Sri SRI BULAN Sri Handayani Sri Subanti SRI UTAMI ADY Srigayanti, Dedeh Stiawan, Ade Denis Suarman, Agus Subakir, Ali Hasan Subehana Rachman Sudarwan, Sudarwan Sudarwati, Ida Sudaryana, Yayan Sudiyono Sudiyono Sugianto - Sugianto Sugianto Sugianto, Yanie Suhardi Suhardi Suhardi Suhardi, Rifka Elsya Suharno Suharno Suharto Suharto Suhendar, Budi Suhendra, Agus Sujarwo Sujarwo Sukmana, Eka Sulfiani, Sulfiani Sulistiawati Sulistiawati Sulistyo, Didik Sumardi . Sumarjono Sumarjono Sumarni - Sumarsono, Widiyandoko Sumbogo, Tri Adi Sunarno Sundari, Febrina Sunyoto Eko Nugroho, Sunyoto Eko Supardal Supardal, Supardal Supratikta, Hadi Supriadi Supriadi Supriatna, Mamat Supriyadi Supriyadi Supriyadi Supriyadi Supriyadi Supriyadi Supriyanto, Yudi Suradi Suradi Suripto Suripto Suryadi Suryadi Suryani, Nuri Susanti Susanti Susanto, Harry Susi Susanti Susilotomoa, Dhestahendra Citra Susy Suswaty Sutarmin Sutarmin, Sutarmin Sutikno Madnasri Sutoro, Moh Suwidjiyo Pramono Syahroni Syahroni SYAIFUL BAHRI Tarigan, Emiliana Tarkono Tarkono Tatariyanto, Firman Tatok Sugiarto Thoif, Mokh. Tiurmida, Nelly Trasviyanti, Selvi Tri Murti Andayani Tri Yuni Hendrowati Trihadi Susanto Trikartono , Drajat Tukiyat Tukiyat, Tukiyat Tutut Sumartini, Tutut Ubabuddin, Ubabuddin Ukhtinasari, Febri Ulfah, Umayya Umam, Ah. Nasihul Utami, Ichwani Siti V, Yushinta Elsa Varischa, Vivit Venessya, Jessica Vincentius, Vincentius Virdaus, Ruly Wahid Hasim Wahidah Wahidah Wahyu Humam Muttaqin Wahyu Widyaningsih Wahyuni, Raden Roro Elisabeth Anggraeni Eksi Wandani, Syahrudin Waruwu, Verlin Takdir Setiaman Waryanto, Hendro Wibowo Wibowo Wicaksono, Dimas Aryo Wicaksono, Mahruri Arif Widha Sunarno Widhihadmoko, Kuncoro Widiarto, Ony Widya Kusumaningsih Wijaya, Agung Mike Wijayanta, Cahya Wijayanti, Kiki Rini Wijayanti, Nur Wijono, Hani Adi Wikan Sakarinto Wildaningsih, Wildaningsih Winarto, Eko Wismo Winarto, Felik Eko Wismo Windia, Desy Windo, Samudra Winita Sulandari Wiwik Anggraeni Wlnarto, F. Eko Wlsmo Wulandari, D. Wungo, Yosef Tari Yayuk Yuliati Yenny Puspitasari Yolanda Yolanda, Yolanda Yosi Pahala, Yosi Yudhiyono Yudhiyono yudianto, muchammad ifan Yuliana Susanti, Yuliana Yulianto, Daris Yuliatmo, R. Yulita Pujilestari Yuliyanto, Agus Yunanto, Mohammad Kus Yunitasari, Eva Yunitasari, Yessyca Yustosio, Darwis Yusuf LN, Syamsu Yusuf T Yusuf, Sachro Yusuf-LN, Syamsu Yuswanto, Ag Yuyun Ari Wibowo Zaelani, Muhammad Aziz Zaenal Muttaqin Zainal Abidin Zainal, Finsa Zukhronah, Etik zulfitra, Zulfitra Zulhanif, Zulhanif