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Mencegah Kejahatan Keuangan: Peran Auditor Investigasi dalam Mengungkap Penggelapan Pajak Refangga, Galih Setyo; Arifin, Rosyid; Soleh, Mukhammad; Santoso, Sigit Budi
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.12378

Abstract

Kejahatan keuangan mencakup beragam tindakan, seperti penggelapan, peretasan, pemalsuan, pencucian uang, korupsi, insider trading, dan banyak lainnya. Saat ini, dengan pesatnya perkembangan teknologi, pelaku kejahatan keuangan semakin canggih dan sulit untuk dideteksi. Salah satu Tindakan melawan hukum yaitu Penggelapan Pajak. Tujuan penelitian ini adalah untuk mengetahui peran dan upaya auditor investigasi dalam mengungkap kejahatan keuangan Penggelapan Pajak. Metode yang digunakan adalah menggunakan metode kualitatif. Hasil penelitian adalah peran dari audit investigasi menyesuaikan daripada pendekatan, seperti pemberian jasa investigasi terdiri dari dua pendekatan, yaitu pendekatan langsung atau pendekatan litigasi. Dalam kontek strategi detektif audit investigasi menerapkan prosedur-prosedur investigasi unik yang memadukan kemampuan investigasi bukti keuangan dengan muatan transaksinya dengan investigasi tindakan pidana dengan muatan untuk mengobservasi niat atau modus operandi dari pelakunya. Peran audit investigasi dan akuntan investigasi di negara maju dalam pengungkapan dan penyelesaian kasus kecurangan termasuk penggelapan pajak sangatlah besar.
Assistance in the Expansion of Neighboring Community Institutions to Accelerate Welfare in Bumiayu Village, Malang City Putra, Marsudi Dedi; Soleh, Mukhammad; Bagijo, Himawan Estu; Sa'adah, Aghniya Ariza; Ayudita, Nabilah
Asian Journal of Community Services Vol. 3 No. 2 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i2.8043

Abstract

At the beginning of 2023 in RT 03, Bumiayu Village, Malang City, the number of heads of families reached 198 heads of families (KK). The compulsory expansion from 1 (one) RT to 2 (two) or more RTs is only carried out when the RTs exceed the number of 50 (fifty) households. Therefore, this community service aims to accompany the expansion of the Rukun Neighbor institution to accelerate welfare in RT 03 Bumiayu Village, Malang City. Implementation methods include (1) Focus Group Discussion (FGD), (2) Assistance in the expansion of RT 03 Bumiayu Village Malang City, and (3) Media use from the results of the RT 03 expansion assistance team, Bumiayu Village, Malang City.
Analysis of the Implementation of Participatory Principles to Improve Democracy: A Case Study in Sukopuro Village Government, Jabung District, Malang Regency Mukhammad Soleh; Sinda Eria Ayuni; Marsudi Dedi Putra; Dian Utami Ikhwaningrum; Bayu Firmanto; Galih Setyo Refangga; Sigid Budi Santoso; Intan Rachmawati; Imaniar Juang Hayati; Sulistya Diah Paramitha; Aghniya Ariza Sa’adah
Jurnal Multidisiplin Madani Vol. 3 No. 8 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i8.5621

Abstract

Community participation is one of the principles of implementing good village governance. This study aims to analyze the implementation of participatory principles in village government. This research uses empirical legal research methods, primary data collection through interviews and observations as well as literature studies, and uses sociological juridical analysis through data distribution, data reduction and conclusion making. The results showed that the village government has applied the participatory principle. This can be seen from the pattern of drafting Village Regulations and determining the Village Revenue and Expenditure Budget (APB Desa), where the community is included in village development planning, through hamlet-level deliberations and the results of hamlet-level deliberations are brought to village-level deliberations called Village Development Planning Deliberation (Musrenbangdes). Community involvement in Musrenbang is one form of implementing village democracy
Review of Implementation of the Village Developmental Framework's Functions According to Participatory Principles for Developing Village Democracy (Study in Sukopuro Village, Jabung District, Malang Regency) Soleh, Mukhammad; Putra, Marsudi Dedi; Novitasari, Rika; Bagijo, Himawan Estu; Maharani, Devita Alya; Aryanti, Dia Ayu
Jurnal Multidisiplin Madani Vol. 4 No. 2 (2024): February, 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v4i2.8130

Abstract

The principles of good governance must guide the Village Government's and the Village Consultative Body's implementation of Village Government. The village consultative frame's activities include directing and accommodating the village network's goals, reviewing the proposed community rule with the village head, and keeping tabs on the village head's overall performance. The research method used is empirical juridical, sociological juridical approach, primary data collection method using interviews and observation, secondary data collection method through literature study and data analysis using sociological juridical analysis through stages of data presentation, data reduction and conclusion drawing. The research results show that the application of participatory principles in implementing the functions of the Village Consultative Body has gone well. However, there are still shortcomings, namely the lack of quality human resources from members of the Village Consultative Body and the Village community. There is still a lack of facilities and infrastructure from the Village Consultative Board for publishing programs and activities
E-Government Training to Increase Community Participation Soleh, Mukhammad; Ikhwaningrum, Dian Utami; Ayuni, Sinda Eria; Putra, Marsudi Dedi; Firmanto, Bayu; Refangga, Galih Setyo
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 2 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v15i2.16577

Abstract

Village E-Government is the implementation of village government through the use of the internet and computers, which is very important as a means of community participation and accountability of the village government for the administration of Government. The method used was to conduct training on Sukopuro village officials who were responsible for website management. The training included an introduction to making emails, making Google forms, and introducing how to accommodate community input from the Google form to the Sukopuro Village Government website. The results of this activity were very positive and received a good response from the Village because it increased knowledge and ability to organize the web and make Google Forms as a means of accommodating community participation in village development in the context of implementing the Sukopuro Village Government E-Government. The understanding of Sukopuro Village village officials about E-Government increased from 20% to 80%. The community has the opportunity to increase their participation in village development and the determination of Village government public policies through Google forms and websites in the Village.
WEWENANG KEPALA DAERAH ATAS TERJADINYA KEGAGALAN BANGUNAN UNTUK AKUNTABILITAS KEUANGAN PEMERINTAH DAERAH Soleh, Mukhammad; Rahayu, Sulis; Hariyanto, Dani; B, Ainu Rofiq
MAKSIGAMA Vol 18 No 2 (2024): Maksigama : Jurnal Ilmiah Hukum
Publisher : Fakultas Hukum Universitas Wisnuwardhana Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/maksigama.v18i2.190

Abstract

Kegagalan bangunan terjadi ketika bangunan runtuh dan/atau berhenti beroperasi setelah penyerahan akhir hasil pekerjaan konstruksi. Dalam penelitian ini, akan dikaji dan dianalisis kewenangan Kepala Daerah (Walikota, Bupati, dan Gubernur) atas kegagalan konstruksi yang didanai oleh Anggaran Pendapatan dan Belanja Daerah (APBD). Bahan hukum primer, sekunder, dan tersier digunakan, bersama dengan penelitian hukum normatif sebagai metodologi penelitian. Analisis hukum kualitatif dengan penekanan pada interpretasi digunakan untuk menganalisis dokumen hukum yang digunakan. Hasil penelitian Pertama; berwenang untuk meminta laporan dari tim penilai ahli untuk melakukan penyelidikan agar mengetahui apa sebab terjadinya kegagalan bangunan tersebut . Kedua ; menuntut ganti rugi pada penyedia jasa atau pemborong bila tim penilai ahli menetapkan kegagalan bangunan disebagkan oleh kesalahan dari penyedia jasa atau pemborong. Ketiga; menuntut ganti rugi pada konsultan perencana, bila tim penilai ahli menetapkan bahwa terjadinya kegagalan bangunan disebabkan oleh kesalahan perencanaan. Keempat; menyusun anggaran ulang dalam Anggaran Pendapatan Dan Belanja Daerah (APBD) untuk perbaikan bangunan yang mengalami kegagalan bangunan , bila tim penilai ahli menetapkan terjadinya kegagalan bangunan disebabkan oleh keadaan terpaksa (karena ada gempa bumi, banjir badang, sunami, dll).
PHYSICAL THERAPY TRAINING GUIDANCE FOR INCLUSIVE GROUPS OF PEOPLE WITH DISABILITIES IN NGAWONGGO VILLAGE, MALANG REGENCY Marsudi Dedi Putra; Mukhammad Soleh; Imam Ropii; Himawan Estu Bagijo; Regitha Putrii Erlanha; Siti Naharotun Nikmah
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 3 (2025): Vol. 2 No. 3 Edisi Juli 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i3.721

Abstract

Desa inklusi memberikan ruang pada minoritas yaitu penyandang disabilitas terhadap haki dani kewajibani yangi isetara, iharkat idan imartabat iyang isederajat serta memiliki iperan idan kedudukan iyang isama idalam kehidupan masyarakat di desa. Pemerintah Desa Ngawonggo Kabupaten Malang telah mengupayakan perlindungan hukum terhadap penyandang disabilitas dengan menetapkan Peraturani Desai Nomori 2i Tahuni 2023i tentangi Pembentukani Kelompoki Inklusi Penyandang Disabilitas Desa. Metode yang digunakan adalah pelatihan terapi fisik kepada kelompok penyandang Disabilitas. hasilnya ii pengabdiani kepada masyarakat ini dalam rangka optimalisasi merealisasikan tugas dan fungsi kelompok inklusi sebagai upaya mempercepat kemandirian bagi penyandang disabilitas melalui pelatihan terapi fisik.  
IMPROVING THE COMPETENCE OF THE DISABILITY INCLUSION GROUP THROUGH PHYSICAL THERAPY TRAINING IN NGAWONGGO VILLAGE, MALANG REGENCY Mukhammad Soleh; Marsudi Dedi Putra; Imam Ropi; Himawan Estu Bagijo; Regitha Putri Erlanha; Siti Naharotun Nikmah
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 3 (2025): Vol. 2 No. 3 Edisi Juli 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i3.749

Abstract

Inclusive villages provide space for minorities, namely people with disabilities, to have equal rights and obligations, equal dignity and status, and have the same role and position in the lives of people in the village. The Ngawonggo Village Government, Malang Regency, has sought legal protection for people with disabilities by establishing Village Regulation Number 2i of 2023 concerning the Establishment of Village Disability Inclusion Groups. The method used is physical therapy training for groups of people with disabilities. The result of this community service is in order to optimize the realization of the tasks and functions of inclusion groups as an effort to accelerate independence for people with disabilities through physical therapy training.
Pendampingan Pengaturan Tata Kelola Pasar Desa yang Berkelanjutan melalui Peraturan Desa Ngawonggo Kabupaten Malang Putra, Marsudi Dedi; Soleh, Mukhammad; Ropii, Imam; Rahayuningsih, Sri; Bashori, Muhammad
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 17, No 2 (2026): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v17i2.25390

Abstract

Pasar desa memiliki potensi yang signifikan untuk meningkatkan pendapatan desa, asalkan dikelola dan ditata dengan baik. Undang-Undang Desa memberikan wewenang kepada desa untuk menggali potensinya guna mempercepat tercapainya kesejahteraan masyarakat. Peran pemerintah desa sangat penting dalam menjaga tata kelola pasar desa yang berkelanjutan. Hal ini memastikan bahwa pasar tidak hanya bermanfaat bagi kebutuhan dan perekonomian masyarakat, tetapi juga menjaga keberlanjutannya dengan tetap mempertahankan tradisi dan keasliannya. Salah satu contohnya adalah Desa Ngawonggo, Kecamatan Tajinan, Kabupaten Malang, yang berupaya mengoptimalkan tata kelola pasar desa melalui Peraturan Desa. Namun, dalam praktiknya, tata kelola pasar desa seringkali menemui kendala, seperti pemungutan retribusi dan penataan kios pedagang pasar yang belum tertata, adil, dan merata. Salah satu faktor penyebabnya adalah belum adanya peraturan tertulis tentang tata kelola pasar desa berupa Peraturan Desa. Program pengabdian masyarakat ini bertujuan untuk mengidentifikasi kebutuhan dan tantangan yang dihadapi para pedagang di Desa Ngawonggo, Kecamatan Tajinan, Kabupaten Malang, dalam mengoptimalkan pasar desa. Selain itu, program ini juga membangun kesadaran bersama akan pentingnya tata kelola pasar desa bagi kesejahteraan masyarakat desa. Hal ini juga membangun komitmen antar lembaga desa dan lembaga lainnya, serta dengan para pedagang, untuk mendukung terwujudnya tata kelola pasar desa. Pada akhirnya, tata kelola pasar desa yang berkelanjutan akan dibentuk melalui Peraturan Desa Ngawonggo, Kecamatan Tajinan, Kabupaten Malang.
STRENGTHENING THE INTEGRITY OF REGIONAL HEAD CANDIDATES THROUGH THE COMPETENCE TEST MECHANISM IN REGIONAL HEAD ELECTIONS (PILKADA) Wahyu Hindiawati; Mukhammad Soleh; Sri Ayu Irawati
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 3 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20953641

Abstract

Regional Head Elections (Pilkada) are a crucial instrument in local democracy to produce regional leaders with integrity and capacity. However, in practice, Pilkada in Indonesia is still plagued by various problems, such as high political costs, rampant money politics, and weak recruitment mechanisms for regional head candidates, which result in low integrity and increased risks of corruption. This study aims to analyze the implementation of competency testing mechanisms as an instrument to strengthen the integrity of regional head candidates and to formulate an ideal model for strengthening integrity within the framework of the Indonesian constitutional system. The research method used is normative juridical with a statutory and conceptual approach, through an analysis of related regulations and relevant legal literature. The results show that a structured, objective, and accountable competency testing mechanism can be a strategic instrument in assessing aspects of integrity, leadership capacity, national insight, managerial ability, and commitment to eradicating corruption. The proposed ideal model is based on the principles of the rule of law, democracy, and good governance, and is supported by strong regulations, the involvement of independent institutions, transparency, and public participation. Thus, the implementation of this mechanism is expected to improve the quality of local democracy and produce regional heads who are professional, have integrity, and are oriented towards the interests of the community.