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All Journal Jurnal Ilmiah Mahasiswa FEB DE'RECHTSSTAAT
Annisa Rachmasari
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Education Law, Crime, Criminology & Criminal Justice

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SISTEM PENGENDALIAN INTERN ATAS SISTEM PENGGAJIAN (Studi Kasus pada Perusahaan Daerah Air Minum Kota Malang) Annisa Rachmasari
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 2 : Semester Genap 2015/2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (80.148 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui serta menganalisa penerapan sistem pengendalian intern (SPI) atas sistem penggajian pada Perusahaan Daerah Air Minum (PDAM) kota Malang. Penelitian dilakukan dengan menggunakan metode penelitian kualitatif deskriptif dengan pendekatan studi kasus. Data yang diperoleh dengan cara wawancara, pengamatan serta dokumentasi. Analisa  dilakukan berdasarkan Committee Of Sponsoring Organization (COSO) yaitu dengan cara analisa lingkungan pengendalian, perhitungan resiko, analisa aktivitas pengendalian, analisa informasi dan komunikasi, dan analisa pemantauan. PDAM kota Malang merupakan perusahaan yang bergerak dalam pendistribusian air bersih. Berdasarkan hasil penelitian, PDAM kota Malang telah menerapkan sistem pengendalian intern atas sistem penggajian, namun terdapat permasalahan yaitu tidak adanya dokumen dan prosedur yang seharusnya ditetapkan, sehingga  diperlukannya perbaikan agar kegiatan operasional perusahaan berjalan sesuai dengan tujuan perusahaan.Kata kunci : Sistem Pengendalian Intern, Penggajian, PDAM kota Malang
Legal Protection for Women as Victims of Online Gender-Based Violence Through Deepfake Pornography Using Artificial Intelligence (AI) Annisa Rachmasari; Nurwati; J. Jopie Gilalo
DE'RECHTSSTAAT Vol. 12 No. 1 (2026): JURNAL HUKUM DE' RECHTSSTAAT
Publisher : Fakultas Hukum Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jhd.v12i1.17614

Abstract

The rapid development of technology in the era of the Industrial Revolution 4.0 has led to the emergence of Artificial Intelligence (AI), which offers various benefits in facilitating human activities. However, the misuse of AI technology has also created new legal challenges, particularly in the form of cybercrime. One emerging form of cybercrime is the use of deepfake technology to manipulate voices, faces, and personal data for pornographic purposes. This phenomenon has significantly contributed to the rise of online gender-based violence (GBV), in which women constitute the majority of victims. Such crimes pose serious challenges for governments and law enforcement agencies in providing adequate legal protection for victims. Considering that law must be dynamic and responsive to technological developments, it is necessary to strengthen legal frameworks addressing these issues. This study employs a normative juridical method using a statutory approach by examining relevant laws and regulations related to the legal issues under study. The findings indicate that the government is obliged to provide preventive legal protection through public education and the formulation of specific regulations governing Artificial Intelligence more comprehensively. In addition, repressive legal protection must be ensured through effective law enforcement, victim-oriented judicial processes, and strict punishment for perpetrators. Furthermore, victims should receive adequate rehabilitation and restitution due to the psychological, emotional, and social harms caused by such crimes.
Co-Authors Nurwati