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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen CEBONG Journal Sustainable : Jurnal Akuntansi Journal of Governance, Taxation, and Auditing Protection: Journal Of Land And Environmental Law Media Ilmiah Akuntansi Peradaban Journal of Law and Society Journal of Political And Legal Sovereignty Journal of Entrepreneurial and Business Diversity Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Manajemen Bisnis dan Kesehatan Siber International Journal of Advanced Law
Padlah Riyadi
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Competence of expertise, experience, auditor professional skeptism and audit situation to the relevance of providing audit opinion on entity's financial statements Padlah Riyadi, Padlah Riyadi
Cebong Journal Vol. 2 No. 3 (2023): July: Green dan Blue Economy
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/cebong.v2i3.109

Abstract

This research is to examine and provide empirical evidence that the factor of expertise, experience, professional skepticism of auditors and audit situations has no effect or no relevance to the provision of audit opinion on the financial statements of the entity. This research was conducted using the sampling method, namely purposive sampling, with the type of quantitative research. The data was analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, professional skepticism of auditors and audit situations affect the relevance of the provision of audit opinion on the financial statements of entities either partially or simultaneously.
Effect of financial performance, leverage, good corporate governance and company size on the sustainability report (study of companies listed on the Idx, LQ 45year 2015 – 2019 Padlah Riyadi, Padlah Riyadi
Cebong Journal Vol. 2 No. 3 (2023): July: Green dan Blue Economy
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/cebong.v2i3.128

Abstract

This study aims to determine and analyze the effect of profitability, leverage, institutional ownership, audit committees, independent commissioners and company size on the sustainability reports of LQ 45 companies listed on the IDX in 2015-2019. Based on purposive sampling, there were 17 companies according to the research criteria multiplied by the number of 5 years of observation, 85 data were processed and analyzed using multiple linear regression. The results simultaneously variable profitability, leverage, institutional ownership, audit committee, independent commissioners and company size have a significant effect on sustainability reports while partial testing shows that only audit committees have a significant effect on sustainability reports
Construction Of Death Penalty Legal Arrangements in Indonesia RIYADI, Padlah
Journal of Political And Legal Sovereignty Vol. 1 No. 1 (2023): Journal of Political And Legal Sovereignty (January – March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jpls.v1i1.32

Abstract

Purpose - This study aims to investigate and understand the construction of death penalty legal arrangements in Indonesia.Methodology - This study uses document analysis to examine various documents, such as texts, records, official reports, personal diaries, or historical documents, that provide valuable insights for this study. Findings - The issuance of capital punishment as the primary punishment became an alternative (exceptional) special punishment that is based on three main ideas. From the point of view of the objective of the death penalty punishment, in essence, it is not the main or main means to regulate, discipline and improve individuals or society. The death penalty is only a means of exception. So, the death penalty is likened to amputation or surgery in the medical field, which is not the main medicine but the last medicine. Second, the concept of capital punishment as a special punishment departs from the idea of mono-dualistic balance. This idea is oriented towards balancing public interest or protecting society and paying attention to individual interests or protection, with a probationary period of 10 years. Third, the maintenance of capital punishment, even though it is a special punishment, is also based on avoiding societal demands or reactions that are revengeful or extra-legal. Implication - This study has implications for policy, public awareness, comparative analysis, human rights advocacy, and future research directions. Its findings can contribute to informed decision-making, public discourse, and efforts to promote a more just and humane legal system.
Legal Science Perspective in Modern Science Concepts RIYADI, Padlah
Journal of Political And Legal Sovereignty Vol. 1 No. 2 (2023): Journal of Political And Legal Sovereignty (April – June 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jpls.v1i2.33

Abstract

Purpose - This research examines the problem of legal science, which is the center of debate among legal scholars with the problem of the perspective of Law in the concept of modern science.Methodology - This study uses empirical legal research methodology. Empirical legal research is a legal research method that uses empirical facts taken from human behavior, both verbal behaviors obtained from interviews and actual behavior carried out through direct observation. This research was conducted by examining the actual situation in society, namely looking for facts related to the problems in research.Findings - The development of the science of Law is progressing very fast along with the development of science and technology, so every law graduate must be able to adjust his knowledge to keep up with these developments. However, this has changed by leaving the original characteristics of the knowledge he studied. The science of Law is independent and should be able to work independently following pure legal concepts and produce laws following the development of more modern society.Implication - The science of Law must return to its central concept as pure legal science. The approaches used in understanding the science of Law as a modern science are by returning the science of Law to its existence as a body of knowledge that will be studied and studied accordingly.
The Effect Of Financial Performance, Leverage, Good Corporate Governance And Company Size On The Sustainability Report (Study Of Companies Listed On The IDX, LQ 45 In Year 2015 – 2019) NURDIN, Nurdin; RIYADI, Padlah
Journal of Entrepreneurial and Business Diversity Vol. 1 No. 1 (2023): Journal of Entrepreneurial and Business Diversity. (January – March 2023)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v1i1.34

Abstract

Purpose:The research aims to determine the effect of financial performance, leverage, good corporate governance and company size on sustainability reports (study of companies listed on the LQ 45 2015 – 2019). Entity business management is currently not only based on economic aspects but also social aspects as the main basis for decision makers.Methodology:This study aims to determine and analyze the effect of profitability, leverage, institutional ownership, audit committee, independent commissioners, and company size on the sustainability reports of LQ 45 companies listed on the IDX in 2015-2019, so that 85 research samples were determined. Data was processed and analyzed using multiple linear regression.Findings:Related to sustainability in full and detail in the annual report or make a separate report regarding the company's social and environmental activities in the sustainability report or sustainability reporting. FOR Investors Investment is given to entities engaged in the natural resource management sector. Disclosure of sustainability reports is a consideration because entities that carry out and report corporate social responsibility will undoubtedly be more attractive to investors. After all, this gives legitimacy to the company's good value in the eyes of investors.Implication:Future research is expected to use different objects, such as companies in the manufacturing and mining sectors, which are directly correlated with environmental aspects and different indices, for example, SRI-KEHATI, LQ45, Kompas 100, and so on. The different research times and variables are also a suggestion for other researchers—the value of shares, aspects of capital, and other financial performance.
The Effect of Clarity of Budget Targets and Reporting System on Performance Accountability with Internal Control as Intervening Variables in SKPD Kotabaru District Government SANUSI, Sanusi; RIYADI, Padlah
Journal of Entrepreneurial and Business Diversity Vol. 1 No. 1 (2023): Journal of Entrepreneurial and Business Diversity. (January – March 2023)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v1i1.36

Abstract

Purpose:Financial Reporting System, In the public sector, financial reports have an important role in generating accountability. The financial information contained in the financial statements becomes the basis for considering decisions. Financial information as a tool to carry out public accountability as effectively as possible, and is not included as the final goal of public sector accounting.Methodology:This study aims to examine the clarity of budget targets and reporting systems that affect performance accountability. This study also examines whether the internal control system mediates the effect of the clarity of budget targets and the reporting system. This study is of the type of associative causality and is carried out through a survey method by distributing questionnaires to the compilers of the performance accountability report of government agencies in Kotabaru.Findings:The population of this study was all SKPD in the Kotabaru Regency Government, totalling 30 SKPD consisting of 82 sample respondents. This study uses descriptive statistical analysis and partial least squares (SEM-PLS) analysis. Analysis powered by Smart-PLS 3.0.Implication:The results of this study show that the clarity of budget targets and internal controls affect the performance accountability of government agencies, while the reporting system does not affect performance accountability. Clarity of budget targets, and reporting systems affect internal control. Internal control as an intervening variable can affect the clarity of budget objectives and reporting systems on performance accountability.
Pengaruh Kompetensi Perangkat Desa, Partisipasi Masyarakat, Komitmen Organisasi, dan Transparansi terhadap Akuntabilitas Pengelolaan Dana Desa Sanusi, Sanusi; Riyadi, Padlah
Media Ilmiah Akuntansi Vol. 11 No. 2 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i2.34

Abstract

The aim of the research is to test and provide empirical evidence of the influence of village officials' competence, community participation, organizational commitment and transparency on the accountability of village fund management. This research was conducted using a sample determination method, namely purposive sampling, with a quantitative research type. Data analysis was carried out using a multiple regression analysis model. Hypothesis testing was carried out to determine the extent of influence of village apparatus competence, community participation, organizational commitment and transparency on accountability in managing village funds, either partially or simultaneously. The results of hypothesis testing show that the competence of village officials has no effect on the accountability of village fund management, while community participation, organizational commitment and transparency have a positive effect on the accountability of village fund management.
This study aims to Analysis of The Implementation of Environmental Costs Case Study at Banjarmasin Islamic Hospital Riyadi, Padlah
Media Ilmiah Akuntansi Vol. 12 No. 1 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i1.36

Abstract

This study aims to uncover waste management activities and environmental costs of environmental cost reporting at the Islamic Hospital of Banjarmasin. This researcher uses a qualitative paradigm with a case study design. The research scope is the Unit of Environmental Health Sanitation with the accounting process of environmental management, hospital waste management's data focus, and expenditures for waste costs. Primary data were collected through in-depth interviews and observations; secondary data, through documentation. The results revealed that environmental management accounting systems in 2019 and 2020 found hidden environmental costs from waste management cost reports in the Financial Statements. For example, the environmental cost report applied to the SKL Unit revealed Rp. 677,646,500 and Rp. 459,521,600 not presented as an environmental cost in 2019 and 2020. The implementation of environmental cost accounting through environmental cost reporting at the Islamic Hospital of Banjarmasin revealed that special reports in environmental management accounting could be used as information by the management of the Islamic Hospital of Banjarmasin in planning and controlling environmental responsibility activities. The study results also revealed that the environmental cost report facilitated the direction of the Islamic Hospital of Banjarmasin in making decisions related to environmental costs and provided information for stakeholders that the hospital had been responsible for maintaining environmental health.
Analysis of the Implementation of Environmental Costs in a Case Study at the Banjarmasin Islamic Hospital Fatmawati Bakri Noor; Hj. Ade Adriani; Norlena; Padlah Riyadi
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i3.9351

Abstract

This study aims to uncover waste management activities and environmental costs of environmental cost reporting at the Islamic Hospital of Banjarmasin. This researcher uses a qualitative paradigm with a case study design. The research scope is the Unit of Environmental Health Sanitation with the accounting process of environmental management, hospital waste management's data focus, and expenditures for waste costs. Primary data were collected through in-depth interviews and observations; secondary data, through documentation. The results revealed that environmental management accounting systems in 2019 and 2020 found hidden environmental costs from waste management cost reports in the Financial Statements. For example, the environmental cost report applied to the SKL Unit revealed Rp 677.646.500 and Rp 459.521.600 not presented as an environmental cost in 2019 and 2020. The implementation of environmental cost accounting through environmental cost reporting at the Islamic Hospital of Banjarmasin revealed that special reports in environmental management accounting could be used as information by the management of the Islamic Hospital of Banjarmasin in planning and controlling environmental responsibility activities
Legal Protection for Child Victims of Crimes According to The Child Criminal Justice System in Indonesia RIYADI, Padlah
Protection: Journal Of Land And Environmental Law Vol. 2 No. 2 (2024): Protection: Journal Of Land And Environmental Law. (November – February 2024)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/pjlel.v2i2.1207

Abstract

Children are legal subjects and national assets, but every year, juvenile delinquency always increases. One of the efforts to overcome juvenile delinquency is implementing a juvenile criminal justice system. Law Number 3 of 1997 concerning Juvenile Courts specifically regulates the juvenile criminal justice system in Indonesia. The philosophical paradigm of Law Number 3 of 1997 adopts a formal legal approach with an emphasis on punishment. The process of punishment given through formal criminal justice placing children in Correctional Institutions has not succeeded in deterring them. This study uses a normative legal approach method, examining secondary data collected using literature studies using a legislative and conceptual approach. The formulation of policies for handling children must be carried out using a restorative justice approach, a settlement process carried out outside the criminal justice system by involving victims, perpetrators, families of victims and perpetrators, the community and those interested in a crime that occurs to reach an agreement and resolution. This policy is based on the fact that the response or reaction of perpetrators of juvenile delinquency is ineffective without the cooperation and involvement of victims, perpetrators and the community. Restorative justice-based legal protection for children as victims in handling legal cases requires child judges at the District Court to conduct diversion before examining criminal cases of children, as ordered by the SPPA Law. Diversion must be carried out within 7 days, involving related parties, according to the terms and conditions stipulated in the SPPA Law.
Co-Authors Ade Adriani Ayu Octaviani Ayu Oktaviani Ayu Oktaviani, Ayu Bakri Noor, Fatmawati Erllycha Novian Nur Erllycha Novian NUR Fatmawati Bakri Noor Muhammad Irfani Faisal Norlena Novita W Respati Novita W. Respati Nurdin Nurdin Respati, Novita W Sanusi Sanusi Sanusi Sanusi Sanusi Sanusi