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All Journal The International Journal of Accounting and Business Society Jurnal Gagasan Hukum
Suwito, Candra
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pertanggungjawaban Hukum Terhadap Pengobat Tradisional Akibat Kelalaiannya Dalam Pelayanan Pasien Suwito, Candra; Nelda, Fitri; Zulfikar, Welli
Jurnal Gagasan Hukum Vol. 2 No. 02 (2020): JURNAL GAGASAN HUKUM
Publisher : Program Studi Magister Ilmu Hukum Sekolah Pasca Sarjana Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.474 KB) | DOI: 10.31849/jgh.v2i02.8557

Abstract

Kesehatan merupakan Hak Asasi Manusia dan salah satu unsur kesejahteraan yang harus diwujudkan sesuai dengan cita-cita bangsa Indonesia sebagaimana dimaksud dalam Pancasila dan Undang-Undang Dasar Negara Republik Indonesia tahun 1945. Dalam upaya untuk mendapatkan kesehatan, seseorang tidak hanya mempercayakan kepada jasa kesehatan medis seperti dokter tetapi masih banyak mempercayakan kesembuhan dari penyakitnya kepada pengobatan tradisonal seperti dukun, tabib, dan lain sebagainya. Metode penelitian ini merupakan metode penelitian hukum normatif yuridis. Dengan teknik pengumpulan data yang bersumber dari studi kepustakaan yang berkaitan dengan penelitian ini. Departemen Kesehatan Republik Indonesia menyebutkan bahwa pada tahun 2008, angka kesakitan penduduk secara nasional sebesar 33,24%. Hal ini menunjukkan minat masyarakat terhadap pengobatan tradisional ini tinggi. Hasil Pembahasannya bahwa bentuk pertanggungjawaban pidana atas kelalaian pengobat tradisional yang mengakibatkan luka berat atau kematian hingga saat ini masih diatur dengan KUHP, yaitu pasal 359 KUHP dan pasal 360 KUHP jo. 361 KUHP.
Construction of Meaning, Power, and Information in Accounting Information Systems: A Postmodern Reading of Organizational Culture Suwito, Candra; Leniwati, Driana
The International Journal of Accounting and Business Society Vol. 34 No. 1 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.1.970

Abstract

Purpose — This paper seeks to explore how meaning, power, and information are constructed within accounting information systems (AIS) through a postmodern reading of organizational culture, particularly in conditions of organizational uncertainty. Design/methodology/approach — This study adopts a qualitative approach using a single case study in a state-owned enterprise (BUMN) operating in Indonesia’s logistics sector. Data were collected through in-depth interviews, observations, and document analysis involving five purposively selected informants engaged in inventory management and AIS usage. The analysis employs an interpretive thematic approach using a Foucauldian Discourse Analysis framework. Findings — The findings indicate that AIS operates as a discursive arena where meaning is constructed and power relations are reproduced through reporting practices, control mechanisms, and information legitimation. A culture of uncertainty avoidance encourages organizational actors to position AIS as a dominant source of truth, leading decision-making to prioritize stability and certainty over flexibility. Practical implications — The implementation of AIS should not be viewed solely as a technical system but must consider cultural and power dynamics within organizations. A critical and reflective approach is necessary to ensure that AIS supports not only efficiency but also equitable and context-sensitive decision-making. Originality/value — This paper contributes to the literature by providing a postmodern perspective on AIS within the context of a state-owned enterprise in a developing economy, highlighting how organizational culture and power relations shape system use and meaning construction
Co-Authors Driana Leniwati NELDA, FITRI Zulfikar, Welli