Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Hukum Adigama
Sinta Ayu Lestari
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS PERTANGGUNGJAWABAN PIDANA BAGI ANGGOTA POLRI YANG MELAKUKAN TINDAK PIDANA PENYALAHGUNAAN NARKOTIKA BERDASARKAN UNDANG-UNDANG NOMOR 35 TAHUN 2009 TENTANG NARKOTIKA Sinta Ayu Lestari; Hery Firmansyah
Jurnal Hukum Adigama Vol 2, No 1 (2019): Jurnal Hukum Adigama
Publisher : Fakultas Hukum Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/adigama.v2i1.5276

Abstract

In Indonesia the problem of drug abuse and illicit trade continues to increase, worrying and endangering people's lives. Based on “Law Number 35 of 2009 concerning Narcotics which supersedes Law Number 22 Year 1997”, it has been regulated regarding the prohibition on the use of narcotics which are carried out without permission. In the case of narcotics abuse there are law enforcement officers who handle one of them, the police. The police as the executor and law enforcer have the duty to safeguard security and prevent and eradicate criminal acts as stipulated in the “Republic of Indonesia Police Chief Regulation Number 14 of 2011 concerning the Professional Code of Ethics of the Republic of Indonesia National Police”. In fact, there is a case in Decree “Number 1057 / Pid.Sus / 2018 / PN.Jkt.Tim and Decree Number 906 / Pid.Sus / 2018 / PN.Jkt.Tim”. where members of the police commit criminal acts of narcotics abuse. What is the mechanism of the legal process? and What is the criminal responsibility for members of the police who commit criminal acts of narcotics abuse? The author uses the normative juridical legal method and uses interview data as supporting data. The results reveal that the legal process for police officers who commit narcotics crimes similar to justice for ordinary people is in accordance with the Criminal Procedure Code, the difference is that if there is a process within the police, the police must take into consideration the profession as law enforcement in incriminating matters.
Analisis Sistem Akuntansi dalam Meningkatkan Akuntabilitas Pengelolaan Keuangan BUMDes Purwa Binangkit (Studi Kasus pada Desa Purwasedar Kecamatan Ciracap) Sinta Ayu Lestari; Ismet Ismatullah; Elan Eriswanto
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27575

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana sistem akuntansi diterapkan dalam pengelolaan keuangan Badan Usaha Milik Desa (BUMDes) dan sejauh mana sistem tersebut berkontribusi terhadap peningkatan akuntabilitas keuangan. Lokasi penelitian adalah BUMDes “Purwa Binangkit” Desa Purwasedar, Kecamatan Ciracap, Kabupaten Sukabumi. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Teknik pengumpulan data dilakukan melalui wawancara mendalam, observasi langsung, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem akuntansi yang diterapkan bersifat semi-manual, menggunakan buku kas umum dan aplikasi sederhana, serta telah memberikan dampak positif terhadap keteraturan pencatatan dan penyusunan laporan keuangan. Sistem ini turut mendukung peningkatan akuntabilitas melalui pelaporan berkala kepada pemerintah desa dan forum masyarakat. Namun, kendala masih ditemukan pada keterbatasan kompetensi pengelola, lemahnya pengawasan internal, serta rendahnya partisipasi masyarakat dalam pengawasan keuangan. Penelitian ini merekomendasikan peningkatan kapasitas sumber daya manusia, penguatan sistem pengendalian internal, serta pemanfaatan teknologi sederhana untuk memperkuat akuntabilitas pengelolaan keuangan BUMDes
Co-Authors Elan Eriswanto Hery Firmansyah Ismet Ismatullah