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All Journal Sosiohumaniora IJOG : Indonesian Journal on Geoscience Jurnal Edukasi dan Penelitian Informatika (JEPIN) JSW (Jurnal Sosiologi Walisongo) Cosmogov: Jurnal Ilmu Pemerintahan AdBispreneur Sosioglobal : Jurnal Pemikiran dan Penelitian Sosiologi Ganaya: Jurnal Ilmu Sosial dan Humaniora PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat International Journal of Economics Development Research (IJEDR) Journal of Energy and Electrical Engineering (JEEE) Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) UTAMAX : Journal of Ultimate Research and Trends in Education Focus : Jurnal Pekerjaan Sosial Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat SOSIOLOGI: Jurnal Ilmiah Kajian Ilmu Sosial dan Budaya JURNAL ILMIAH GLOBAL EDUCATION Jurnal Teknologi Sistem Informasi Journal of Lex Theory (JLT) Midang Jurnal Penelitian dan Pengabdian Kepada Masyarakat (JPPM) Masyarakat: Jurnal Sosiologi Journal of Social Work and Science Education Jurnal Sosiologi USK (Media Pemikiran & Aplikasi) Moccasin Journal De Public Perspective
Wahyu Gunawan
Centre for Geological Survey Jln. Diponegoro 57 Bandung 40122
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Examining the Impact of Government Regulations on Financial Accountability and Risk Management in Public Sector Institutions Pratama, Ajeng; Haedir, Ibnu; Mardiah; Pratama, Aan; Gunawan, Wahyu
Moccasin Journal De Public Perspective Vol. 3 No. 1 (2026): Moccasin Journal De Public Perspective (MJDPP)
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjdpp.v3i1.339

Abstract

This study examines the impact of government regulation on financial accountability and risk management in public sector institutions, addressing the need for a more integrated understanding of governance mechanisms. A quantitative explanatory design was employed, using primary data collected from 200 respondents in strategic financial roles. Data were analyzed using descriptive statistics, reliability and validity testing, multiple regression, and mediation analysis. The results show that government regulation has a strong and significant positive effect on financial accountability, enhancing transparency, internal control systems, and audit responsiveness. Government regulation also positively affects risk management, although the effect is weaker, indicating that risk practices remain largely compliance-oriented. Furthermore, financial accountability significantly influences risk management and partially mediates the relationship between government regulation and risk management. These findings highlight the interconnected nature of regulation, accountability, and risk governance. The study contributes to the literature by providing empirical evidence on integrated governance mechanisms in the public sector and suggests that improving accountability systems and institutional capacity is essential for strengthening effective risk management beyond formal regulatory compliance.
PENDAMPINGAN PSIKOEDUKASI TEKNOLOGI PEMBERSIH AIR SEDERHANA PADA GENERASI MUDA DESA CILAYUNG, KECAMATAN JATINANGOR Nugraha, Tubagus Chaeru; Lukman, Fahmy; Amalia, Rosaria; Gunawan, Wahyu
Midang Vol 2 No 2 (2024): Midang, Juni 2024
Publisher : Unpad Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/midang.v2i2.54859

Abstract

Cilayung adalah salah satu desa di kecamatan Jatinangor yang mengalami permasalahan terkait air.  Walaupun kualitas air di Desa Cilayung masih dalam batas normal, akan tetapi dapat terkontaminasi oleh zat lain akibat kegiatan pembuangan air besar atau limbah cair di tempat terbuka. Oleh karena itu,  perlu ada pendampingan penggunaan teknologi pembersih air sederhana.  Metode pendampingan yang digunakan adalah  psikoedukasi. Metode psikoedukasi adalah tindakan modalitas yang disampaikan untuk merubah persepsi seseorang dari yang awalnya tidak tau menjadi tau, tidak bisa jadi bisa, dan tidak mau menjadi mau. Hasil pendampingan menunjukkan peningkatan persepsi pada generasi muda, baik nilai kognitif, nilai afektif dan nilai psikomotoriknya. Nilai kognitif di awal pendampingan kurang menjadi lebih baik. Demikian juga nilai afektif dan psikomotoriknya kurang menjadi rata-rata baik dan lebih baik. Simpulan, kegiatan pendampingan dengan metode psikoedukasi berhasil dilakukan dalam penggunaan teknologi sederhana pada siswa SMP. Rekomendasi, perlu perluasan mitra sasaran pendampingan  psikoedukasi, yaitu  pada siswa SMA dan sederajat.
THE FUNCTION OF THE GOVERNMENT’S SYARIA BANK IN WEST JAVA Firsanty, Farah Putri; Gunawan, Wahyu; Masyita, Dian; Setiawan, Maman
CosmoGov: Jurnal Ilmu Pemerintahan Vol 12, No 1 (2026)
Publisher : Department of Government, FISIP, Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/cosmogov.v12i1.67488

Abstract

Banking is a key financial services sector that plays a vital role in both national and global economies. In Indonesia, the industry is divided into conventional and sharia banking. Sharia banking operates in accordance with the principles of the Quran and Hadith and is classified into three categories based on asset ownership: Sharia commercial banks, Sharia business units, and Sharia rural banks. In terms of ownership, these institutions include state-owned, government-owned, and private sharia banks. This study examines the functions of government-owned sharia banks in West Java using Robert K. Merton’s theory of structural functionalism, which identifies manifest, latent, dysfunctional, and non-functional roles within the banking ecosystem. The findings reveal that both manifest and latent functions are present in government-owned sharia banks in West Java. However, certain aspects require improvement to prevent dysfunction and non-function in operational performance. The study suggests that government-owned sharia banks should strengthen sharia financial literacy and inclusion among West Java’s population. Strengthening these aspects would foster the sharia economy and positively impact national development. This is significant as West Java ranked first in the 2025 Indonesia Muslim Travel Index (IMTI), reflecting its strong halal ecosystem linked to sharia banking.
Co-Authors Adani, Atiqi Tiya Aditya Candra Lesmana Agus Salim Ahmad Thoriq Ainun Juniarsi Nur, Andi Amalia, Rosaria Amanatin, Elsa Lutmilarita Ardi Maulana Nugraha Arum, Amanda Sekar At Thariq, Muhammad Wisnu Danang Atlandi, M. Hasnan Auliarachman Diadi, Airlangga Azman, Azlina Baehaqi Baginda Oloan Lubis Bhakti Hamonangan Harahap, Bhakti Hamonangan Bintarsih Sekarningrum Desi Yunita Dian Masyita Dony Oscar Etty Nurmala Fadillah Fachry Abda El Rahman Fadhilah, Farah Kansha Fahmy Lukman Firsanty, Farah Putri Hadiyanto Abdul Rachim Haedir, Ibnu Hamdan Zainal Abidin, Hamdan Zainal Happy Fitria, Happy Haryadi - Hendri Hendri Heri Wibowo Herry Sujaini Hery Wibowo, Hery Ida Ayu Putu Sri Widnyani Ikhsan, Muhammad Nurul In-In Hanidah Iwan Sukoco Juniarsi Nur, Andi Ainun Kharisma, Selvia Lestari, Vita Adriani Lubis, Muhammad Fachry Mappaselleng, Nur Fadhilah Mardiah Marsuni, Lauddin Maulidina, Cindy Merni Muhamad Fadhil Nurdin, Muhamad Fadhil Muhammad Fedryansyah, Muhammad Mulyadi Mulyadi Nunung Nurwati Nurdin Nurdin, M. Fadhil Nurwati, R. Nunung Nurwaty, Nunung Okka Adiyanto Powiec, Nichola Fillips Pratama, Aan Pratama, Ajeng Purwiyanto, Purwiyanto Putri, Prilia Dwi Rum Yuniarni, Rum Saifullah Zakaria Sandjaya, Teguh Setiawan, Maman Suhal Kusairi Sumardiono, Arif Syafa, Banasya Tajuddin, Nor Azlin Tubagus Chaeru Nugraha Tursina Tursina Utami, Adella Widiantika, Alifa Rosa Yogi Suprayogi Sugandi Yunita, Desy Zaenal Muttaqin Zakaria, Saefullah