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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Alauddin Law Development Journal (ALDEV)
Rahayu, Wulan Sri
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Comparative Analysis of Consumer Dispute Resolution in The Karawang Court and Consumer Dispute Resolution Agency (BPSK) Rahayu, Wulan Sri; Rahmatiar, Yuniar
Alauddin Law Development Journal (ALDEV) Vol 6 No 2 (2024): Government Policy and Its Implementation to Maintain the Stability of the Nation
Publisher : Department of Law, Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/aldev.v6i2.49057

Abstract

Indonesian Consumer Protection Law which controls the assurance of shoppers affirms in Article 1 passage (1) that shopper security is any exertion that ensures the presence of legitimate certainty to supply security to shoppers. This study method was qualitative and juridical approach. The results showed that the debate determination in court settlement of buyer debate in court or regularly called determination by case. Debate determination exterior the shopper debate determination court as directed in Law Number 8 of 1999 concerning customer assurance can be taken by making a complaint to the BPSK. It can be concluded that the legal certainty of the BPSK decision is the resolution of disputes that are still not in accordance with the expectations of the community. The process in BPSK is often more informal and more confidential than this process in court can make the parties involved feel more comfortable because their privacy is protected.
The Effect of Accountability on the Efficiency of Local Government Expenditures Rahayu, Wulan Sri; Khoirunurrofik, Khoirunurrofik
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 2 (2022): JTAKEN Vol. 8 No. 2 December 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i2.647

Abstract

This study aims to examine the effect of accountability, as one of the governance aspects, on the efficiency of local government spending at the district/city level in Indonesia. This study uses panel data analysis with 228 districts/city government entities from 2014 to 2018. The analysis is conducted in two stages; the first stage measures the efficiency of every local government by using Data Envelopment Analysis (DEA) method. The second stage estimates the effect of accountability and other control variables on local government expenditure efficiency by regression using the Tobit method. The result shows a non-linear relation between accountability, which is proxied using the Indonesia Audit Board Opinion Index, and the efficiency of local government expenditure. Initially, accountability will proceed hand in hand with increasing efficiency; however, at a certain point, an increase in accountability will no longer increase the efficiency level of local government expenditure. Another control variable that positively relates to efficiency is population expenditure per capita. Meanwhile, the ethnic fractionalization index (EFI) and distance negatively affect efficiency. The results of this study have not been able to show a relation between political competition and the gender of regional heads with efficiency.
Co-Authors Khoirunurrofik, Khoirunurrofik Rahmatiar, Yuniar