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PENGARUH KOMPLEKSITAS, KEMANDIRIAN DAN OPINI TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA Yuda Saputra; Nita Erika Ariani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the effect of complexity, local financial independence and opinion either partially and simultaneously towards the timeliness of financial reporting of local government in Indonesia. The samples are collected using census and resulted 542 local government which became a sample. Data used in this research were secondary data in 2015 obtained from BPK and BPS. In order to test the hypothesis, this research used binary logistik regression. The results revealed that (1) complexity, local financial independence, and opinion simultaneously affected timeliness of local government, (2) complexity has a positive influence to the timeliness of local government, (3) local financial independence has a positive influence to the timeliness of local government, and (4) opinion has a positive influence to the timeliness of local government
RANCANG BANGUN APLIKASI WEB SISTEM INFORMASI KEMAHASISWAAN DI STMIK AMIK BANDUNG Shafira Febriani; Yolanda Georgia Andriani; Yuda Saputra
Jurnal Manajemen Informatika dan Sistem Informasi Vol. 8 No. 2 (2025): MISI Juni 2025
Publisher : LPPM STMIK Lombok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36595/misi.v8i2.1647

Abstract

Kemahasiswaan STMIK "AMIKBANDUNG" masih dihadapkan pada berbagai kendala dalam pengelolaan data mahasiswa, mulai dari pencatatan aktivitas, pengajuan proposal kegiatan, hingga pelacakan alumni. Seluruh proses tersebut masih dilakukan secara manual, sehingga kurang efisien, membutuhkan waktu lama untuk verifikasi data, dan menambah beban kerja dosen wali serta staf kemahasiswaan. Berdasarkan permasalahan tersebut, penelitian ini bertujuan untuk merancang dan mengembangkan sebuah sistem informasi kemahasiswaan berbasis web. Sistem ini dirancang agar dapat menangani pengajuan Angka Kredit Aktivitas Mahasiswa (AKAM), proposal Unit Kegiatan Mahasiswa (UKM), serta pelacakan alumni secara lebih terstruktur. Pengembangan sistem dilakukan dengan pendekatan Software Development Life Cycle (SDLC) menggunakan metode Agile, serta memanfaatkan teknologi Vue.js, Express.js, dan MySQL. Pengujian dilakukan dengan metode Black-box testing dan hasilnya menunjukkan bahwa sistem mampu memenuhi kebutuhan pengguna. Sistem yang dihasilkan diharapkan dapat menjadi solusi terpadu yang meningkatkan efisiensi dalam pengelolaan kegiatan kemahasiswaan.
Analisis Unsur Intrinsik Cerpen Laki-Laki Sejati Karya Putu Wijaya Yuda Saputra; Wini Yuniar Pusparani
Kajian Administrasi Publik dan ilmu Komunikasi Vol. 1 No. 4 (2024): Desember: Kajian Administrasi Publik dan ilmu Komunikasi
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/kajian.v1i4.155

Abstract

The short story Laki Sejati by Putu Wijaya is one of the works of Indonesian literature that depicts the dynamics of human life and internal conflicts. This research aims to analyze the intrinsic elements in the short story, including themes, characters and characterization, plot, setting, point of view, and mandate. Through this analysis, it is revealed how these intrinsic elements are used by the author to build a story that is evocative and full of meaning. The results of the analysis show that the main theme of this short story is the search for identity and the true meaning of "masculinity". The main character, who has an inner struggle in understanding the values of masculinity, is shown with a deep complexity of character. The progressive storyline with intense conflict takes the reader on the emotional journey of the main character, while the physical and social setting reinforces the realism of the story. A limited third-person perspective is used to explore the main character's perspective, revealing the inner dynamics that are the main focus of the story. The mandate contained in this short story invites readers to reflect on the true meaning of identity, courage, and happiness in life. This study concludes that the intrinsic elements in the short story Hukum Hukum are used very effectively to describe the struggle of human beings in understanding their identity. This short story is not only a literary work, but also a philosophical reflection on life and the meaning of masculinity.
Penyalahgunaan Bentuk Badan Hukum Yayasan dalam Program Makan Bergizi Gratis: Analisis Hukum Dagang terhadap Kemitraan SPPG Deril Rafsya Timora; Irsyad Ayatullah; Ardiansyah Ardiansyah; Yuda Saputra; Muhammad Alwan Nazhif; Muhammad Hilmi; Muhammad Irfan Hakim; Nandang Najmudin
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 3 No. 3 (2026): Juli : Mahkamah : Jurnal Riset Ilmu Hukum
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/mahkamah.v3i3.1809

Abstract

The Free Nutritious Meals Program (MBG), launched by President Prabowo Subianto's administration in January 2025, operates a food distribution mechanism through Nutrition Service Units (SPPG), which are largely managed by foundations (yayasan). This study examines the misuse of the foundation legal entity form in the context of SPPG partnerships from a commercial law perspective by analyzing the discrepancy between the non-profit character of foundations and the commercial activities carried out in practice. This research applies a normative juridical method with statutory and conceptual approaches. The findings indicate that several SPPG partner foundations operate beyond the authority permitted by Law No. 16 of 2001 as amended by Law No. 28 of 2004 on Foundations, conduct covert commercial activities, and potentially violate the ultra vires prohibition. An Indonesia Corruption Watch (ICW) investigation in 2025 found that 89 of 102 examined MBG partner foundations (87.25%) were affiliated with political parties or state officials. This condition creates conflicts of interest that are inconsistent with the principles of sound commercial law. This article recommends regulatory reform of SPPG partnerships, the application of the piercing the corporate veil doctrine to foundations that abuse their legal entity status, and strengthened oversight mechanisms by the National Nutrition Agency (BGN).