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BIMBINGAN TEKNIS PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA Naswar, Naswar; Aminuddin, Aminuddin; Bachri, Syamsul; Yunus Wahid, Muhammad; Arie, Marthen; Zulfan Hakim, Muhammad
Al-Ishlah: Jurnal Ilmiah Hukum Vol 22 No 2: November 2019
Publisher : Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.153 KB) | DOI: 10.33096/aijih.v22i2.32

Abstract

Congko Village is one of the villages in the district of Marioriwawo, Soppeng District. In terms of its formation, this village is a unit of government known as 'local self-government', the village formed or formed supra village government. BUMDes is obliged to make the financial statements of all BUM Desa business units every month honestly and transparently. In addition, BUMDes is also required to report the progress of BUM Desa business units to village communities through village meetings at least twice a year. BUMDes must perform systematically written records or bookkeeping of daily transactions. Listing recording generally uses an accounting system. The function of accounting is to present financial information to internal and external parties and as a basis for making decisions. BUMDes internal party is the manager and the Board of Commissioners, while the external parties are district governments, banks, and communities that provide equity, as well as tax officials. AbstrakDesa Congko adalah salah satu desa di distrik Marioriwawo, Distrik Soppeng. Dalam hal pembentukannya, desa ini adalah unit pemerintahan yang dikenal sebagai 'pemerintahan sendiri lokal', desa yang membentuk atau membentuk pemerintahan desa supra. BUMDes wajib membuat laporan keuangan semua unit usaha BUM Desa setiap bulan secara jujur ​​dan transparan. Selain itu, BUMDes juga diharuskan melaporkan perkembangan unit bisnis BUM Desa kepada masyarakat desa melalui pertemuan desa setidaknya dua kali setahun. BUMDes harus melakukan catatan tertulis secara sistematis atau pembukuan transaksi harian. Pencatatan listing umumnya menggunakan sistem akuntansi. Fungsi akuntansi adalah untuk menyajikan informasi keuangan kepada pihak internal dan eksternal dan sebagai dasar untuk membuat keputusan. Pihak internal BUMDes adalah manajer dan Dewan Komisaris, sedangkan pihak eksternal adalah pemerintah kabupaten, bank, dan masyarakat yang menyediakan ekuitas, serta pejabat pajak.
Application of The Concept of Welfare State in The Implementation of Health Social Security Programs Mustainah; Arie, Marthen; Aspan, Zulkifli
Alauddin Law Development Journal (ALDEV) Vol 5 No 3 (2023): ALDEV
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/aldev.v5i3.35914

Abstract

Indonesia adopts the concept of a welfare state. However, there are many challenges, such as the sustainability of the national health insurance program, equal distribution of health facilities and subsidies for people who cannot afford it, so they have not achieved expectations. The Welfare State is an ideal idea of how the state carries out its duties in order to serve all citizens towards a harmonious and prosperous life order. The Indonesian state is one of the adherents of the concept of a material legal state which actually adopts the concepts of a welfare state which can be implicitly found in the general explanation of the 1945 Constitution of the Republic of Indonesia. However, there are many challenges such as the sustainability of the national health insurance program, equal distribution of health facilities and subsidies for people who cannot afford it so that it has not achieved what was expected.
THE EFFECTIVENESS OF PROGRAM IMPLEMENTATION IN REGIONAL REGULATIONS CONCERNING REGIONAL HEALTH INSURANCE PLUS IVA YULIANINGSI BAHAR; MARTHEN ARIE; SABIR ALWY
Awang Long Law Review Vol. 4 No. 2 (2022): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.811 KB)

Abstract

The purpose this paper is to analyze the effectiveness of the implementation of the program in the regional regulation on regional health insurance plus in Sinjai Regency. This study uses an empirical legal research type, using a statutory approach and a conceptual approach. The data used are primary data and secondary data obtained through interviews and literature study, the data collected is then analyzed qualitatively. The results showed that the implementation of the program in the regional regulation on regional health insurance plus in Sinjai Regency was effective. In the context of implementing government affairs in the health sector in Sinjai Regency, in the context of implementing government affairs in the health sector in Sinjai Regency, statistics show that in 2021, there will be 9.77 percent of morbidity rates. Then, in terms of health care facilities, it can be seen that in 2021 in Sinjai Regency, there will be 1 hospital, 0 maternity homes, 16 community health centers with 10 ordinary categories, 5 remote categories, 1.88 very remote categories. community health assistants with the usual category of 0 mobile community health centers, 364 posyandu and 59 supporting public health center (puskesmas pembantu/pustu) and Poskesdes as many as 13. Furthermore, regarding the sociological conditions in the administration of health affairs in Sinjai Regency, related to infectious disease sufferers in 2021, it can be seen that based on the classification of the 10 most common types of disease, there were 9048 cases of hypertension, 6,509 cases of dyspepsia, 4,203 acute respiratory infection, 3599 dermatitis and eczema, 3381 cases of myalgia, 2459 cases of fever with unknown cause, and 2072 cases of cephalgia. Common cold as many as 1871 cases, caugh/cough in 1850 cases, and non-specific diabetes mellitus in 1845 cases. However, home care and home visit service programs, public safety center 119, one-stop outlets, and patient shelters have made it possible to handle it properly.
Legal Protection for Doctors in Telemedicine Services: A Human Rights and Comparative Law Perspective Wahyudin, Bob; Arie, Marthen; Irwansyah; Suwondo, Slamet Sampurno; Assefa, Rahel
Jurnal Suara Hukum Vol. 7 No. 1 (2025): Jurnal Suara Hukum
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsh.v7n1.p124-155

Abstract

The practice of telemedicine is part of technological development that optimizes technology-based healthcare services, which can guarantee health rights for the community. However, the practice of telemedicine actually raises problems because there has not yet been optimal protective measures for doctors. This research aims to analyze the issues surrounding the regulation of telemedicine practices and their relation to the development of human rights in the health sector, as well as a comparative legal study of telemedicine regulations in Indonesia, Malaysia, and Ethiopia. This research is a normative legal study that emphasizes conceptual, comparative, and legislative approaches. The research results affirm that the right to health is a fundamental part of human rights that has been globally recognized since the WHO Constitution in 1946 and the Universal Declaration of Human Rights in 1948. As time progresses, the forms of fulfilling these rights also evolve, including through technology-based healthcare services such as telemedicine. Telemedicine has emerged as an important innovation in addressing the challenges of access and equity in healthcare services, particularly for communities in remote areas or with limited mobility. The findings of this study indicate that the regulation of telemedicine in Indonesia, Malaysia, and Ethiopia shares similarities in recognizing the importance of telemedicine within the national healthcare system. However, there are striking differences in regulatory approaches, infrastructure readiness, and legal protections for medical personnel. Malaysia has the most mature legal framework with the Telemedicine Act 1997 and data protection through the PDPA 2010. On the other hand, Indonesia does not yet have comprehensive specific regulations that protect doctors in telemedicine practice, while Ethiopia is still in the early stages of policy development. Therefore, there is a need for adaptive and comprehensive regulatory updates to ensure legal certainty, protection of rights, and sustainability of technology-based healthcare services in each country, particularly Indonesia.