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Journal : Bhinneka Multidisiplin Journal

PERAN AKUNTAN DALAM MENANGANI KASUS HUKUM YANG MELIBATKAN PENYALAHGUNAAN DANA PUBLIK DI KOTA SERANG Islami, Norma; Qurba, Harry; Faturohman, Faturohman; Jumhana, Enjum
Bhinneka Multidisiplin Journal Vol. 1 No. 6 (2024): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v1i6.42

Abstract

This study investigates the role of forensic accountants in addressing public fund misappropriation in Serang City, focusing on their involvement in legal proceedings. Using a qualitative case study method, the research examines financial audit reports, interview data with forensic accountants, and legal documents to understand how these professionals detect and prevent fraud. Forensic accountants analyze financial records to identify discrepancies and suspicious activities, utilizing advanced data analysis tools to uncover hidden misappropriations. The research highlights the importance of collaboration between forensic accountants and legal institutions to expedite case resolution and ensure accountability. It also emphasizes the need for specialized training and a deep understanding of local contexts to effectively address fraud. This study demonstrates the critical role of forensic accounting in promoting transparency, accountability, and integrity in public financial management.
ANALISIS PERSETUJUAN TERHADAP SUATU PEKERJAAN PASCA BELAKUNYA UU CIPTA KERJA Arofah, Laila; Jumhana, Enjum; Febriyant, Afi Nurul; Hidayah, Jihan; Wahyu, Muhammad
Bhinneka Multidisiplin Journal Vol. 2 No. 1 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i1.48

Abstract

Fixed Term To Employment Agreement (PKWT) is one form of employment relationship that is needed and has been regulated in the legislation. This change covers aspects of work duration, compensation arrangements, contract flexibility, and labor protection. The existence of legislation on Job Creation makes it easier for companies to use PKWT, including more flexible contract extensions. However, on the other hand, and there are concerns that this new regulation could reduce job stability and guarantees of rights for the workers, especially in terms of the social security, and end-of-contract compensation, and protection against termination of employment. The new regulation also poses challenges in implementation, especially in ensuring company compliance with compensation obligations and avoiding potential abuse.