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Reconstruction of Restorative Justice Regulations Within the Indonesian Penal System Post-Law No. 1 of 2023 Riyadi, Padlah
Peradaban Journal of Law and Society Vol. 3 No. 2 (2024)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjls.v3i2.241

This study analyzes the integration of Restorative Justice principles within Indonesia's new Criminal Code (KUHP). The enactment of Indonesia's new Criminal Code (KUHP) represents a significant advancement in accommodating Restorative Justice principles. This approach prioritizes social harmony, offender rehabilitation, and victim rights as alternative resolutions. This normative legal study utilizes primary, secondary, and tertiary legal materials. The study finds that the new KUHP integrates Restorative Justice through provisions such as Article 51, which redefines the purpose of sentencing to emphasize offender education and rehabilitation aligned with ethical values, and Article 52, which reinforces the importance of human dignity. Furthermore, Article 132 supports extra-judicial resolutions by nullifying prosecutorial authority when such resolutions are achieved. Thus, the incorporation of Restorative Justice in the new KUHP lays a crucial foundation for a more equitable, inclusive, and humane criminal justice system.

Penerapan Struktur Biaya Lingkungan : Analisis Kasus Pada Rumah Sakit Islam Banjarmasin Riyadi, Padlah; Bakri Noor, Fatmawati
Jurnal Manajemen Bisnis dan Kesehatan Vol. 1 No. 2 (2024): Volume. 1 No.2 2024
Publisher : Edu Berjaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70817/jmbk.v1i2.9

Penelitian ini bertujuan untuk mengungkap kegiatan pengelolaan sampah dan biaya lingkungan dari pelaporan biaya lingkungan di Rumah Sakit Islam Banjarmasin. Peneliti ini menggunakan paradigma kualitatif dengan desain studi kasus. Ruang lingkup penelitian adalah Unit Sanitasi Kesehatan Lingkungan dengan proses akuntansi pengelolaan lingkungan, fokus data pengelolaan limbah rumah sakit, dan pengeluaran biaya limbah. Data primer dikumpulkan melalui wawancara dan pengamatan mendalam; data sekunder, melalui dokumentasi. Hasil penelitian mengungkapkan bahwa sistem akuntansi pengelolaan lingkungan pada tahun 2019 dan 2020 menemukan biaya lingkungan yang tersembunyi dari laporan biaya pengelolaan limbah dalam Laporan Keuangan. Misalnya, laporan biaya lingkungan yang diterapkan pada Unit SKL mengungkapkan Rp 677.646.500 dan Rp 459.521.600 yang tidak disajikan sebagai biaya lingkungan pada tahun 2019 dan 2020. Penerapan akuntansi biaya lingkungan melalui pelaporan biaya lingkungan di Rumah Sakit Islam Banjarmasin mengungkapkan bahwa laporan khusus dalam akuntansi manajemen lingkungan dapat dijadikan informasi oleh manajemen Rumah Sakit Islam Banjarmasin dalam merencanakan dan mengendalikan kegiatan tanggung jawab lingkungan. Hasil penelitian juga mengungkapkan bahwa laporan biaya lingkungan memfasilitasi arahan Rumah Sakit Islam Banjarmasin dalam mengambil keputusan terkait biaya lingkungan dan memberikan informasi kepada para pemangku kepentingan bahwa rumah sakit telah bertanggung jawab untuk menjaga kesehatan lingkungan

Reconstruction of Corporate Legal Arrangements in Indonesia Relating to Corporate Social and Environmental Responsibility in the Mining Sector Riyadi, Padlah
Siber International Journal of Advanced Law (SIJAL) Vol. 1 No. 1 (2023): (SIJAL) Siber International Journal of Advanced Law (July 2023)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijal.v1i1.93

Rule of article 74 UUPT has regulation of CSR of Voluntary becomes mandatory. Philosophically that arrangement is based on article 33 paragraphs (3) and (4) of the 1945 Constitution, while from its empirical fact it does not stop from environmental impact and damage which is generated by activity mining of itself. From the results of research also showing that the rule of regulation related to mining area itself contains the principle of CSR.

PROFITABILITAS, LEVERAGE, FIRM SIZE DAN ENVIROMENTAL PERFORMANCE YANG DIMODERASI COMPANY PROFILE PADA CSR DISCLOSURE Padlah Riyadi; Respati, Novita W; Oktaviani, Ayu
Jurnal Riset Mahasiswa Akuntansi Vol. 10 No. 1 (2022): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 10 NOMOR 1 TAHUN 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v10i1.6675

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas, leverage, firm size dan enviromental performance terhadap CSR disclosure perusahaan yang terdaftar di BEI tahun 2014-2019. dimoderasi oleh variabel company profile. Berdasarkan purposive sampling terdapat 12 perusahaan sesuai kriteria penelitian dikalikan dengan jumlah 6 tahun pengamatan, 72 data diolah dan dianalisis menggunakan regresi linier berganda. Hasil penelitian secara simultan variabel profitabilitas, leverage, firm size, enviromental performance dan company profile berpengaruh signifikan terhadap CSR disclosure. Pengujian secara parsial menunjukkan bahwa hanya leverage yang berpengaruh signifikan terhadap CSR disclosure, sedangkan profitabilitas, firm size enviromental performance dan company profile tidak berpengaruh signifikan terhadap CSR disclosure. Dari pengujian langsung didapatkan bahwa tidak ada hubungan antara company profile dengan CSR disclosure sehingga uji moderasi tidak dilanjutkan.

Analysis of the Implementation of Environmental Costs in a Case Study at the Banjarmasin Islamic Hospital Fatmawati Bakri Noor; Hj. Ade Adriani; Norlena; Riyadi, Padlah
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

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

Pengaruh Kompetensi Perangkat Desa, Partisipasi Masyarakat, Komitmen Organisasi Dan Transparansi Terhadap Akuntabilitas Pengelolaan Dana Desa Riyadi, Padlah
Journal of Economics, Management, Accounting and Computer Applications Vol. 1 No. 1 (2024)
Publisher : Institute Of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/jemaca.v1i1.3

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.

Analisis Penerapan Biaya Lingkungan Studi Kasus Pada Rumah Sakit Islam Banjarmasin Noor, Fatmawati Bakri; Adriani, Ade; Norlena; Riyadi, Padlah
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 1 No 2 (2023): December
Publisher : Abadi Institute

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

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 hospitals have been responsible for maintaining environmental health.

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