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All Journal Jati: Jurnal Akuntansi Terapan Indonesia Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Jurnal Ilmiah Akuntansi Manajemen International Journal of Management Progress Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Abdimas ADPI Sains dan Teknologi Inclusive Society and Sustainability Studies (ISSUES) Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Bharasumba Jurnal Multidispliner JIAR : Journal Of International Accounting Research
Endang Tri Pratiwi
Universitas Muhammadiyah Buton
Religion Arts Humanities Astronomy Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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PENDEKATAN EKONOMI TERHADAP RESTITUSI DALAM TINDAK PIDANA YANG DILAKUKAN OLEH ANAK La Ode Dedi Abdullah; Endang Tri Pratiwi; Jamil Jamil
Jurnal Multidisipliner Bharasumba Vol 5 No 01 (2026): BHARASUMBA: Jurnal Multidisipliner
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v5i01.2207

Abstract

This study aims to analyze the regulation and implementation of restitution in juvenile criminal offenses and examine it from an economic law perspective. The findings indicate that although restitution is normatively recognized within the Juvenile Criminal Justice System, its regulation remains partial and not comprehensive. This situation results in suboptimal implementation in practice, preventing the full achievement of child protection, victim rights restoration, and restorative justice objectives. Therefore, regulatory strengthening and harmonization are required to ensure effective and equitable application of restitution. From an economic law perspective, restitution serves as an effective and efficient instrument, capable of compensating victims’ losses while reducing the social costs associated with penal sanctions. However, its application still faces constraints due to normative regulatory limitations. Consequently, a more integrated restitution framework is necessary so that economic efficiency aligns with child protection and the realization of restorative justice goals.
Ten Years of Government Budgeting Research – A Review of Recommendations for Future Budgeting Practices Endang Tri Pratiwi; Mediaty; Grace T Pontoh; Sri Sundari; Aini Indrijawati
Inclusive Society and Sustainability Studies Vol. 5 No. 1 (2025): August Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/issues.v5i1.3291

Abstract

Government budgeting serves not only as a financial document but also as a political instrument that reflects the priorities and values of society. Various types of budgeting have become the focus of research, with several research gaps identified, including the conditions that trigger changes in budgeting strategies, the different types of budgeting chosen, and pathways for future research that reflect important emerging and unexplored areas related to theory, context, characteristics, and methodology. This article aims to identify common issues related to the role of key persons and the budgeting cycle, with the goal of minimising gaps in the future budgeting practice literature. The use of PRISMA-SPAR4 through the Watase UAKE application resulted in a comprehensive search and strict supervision in this article, reducing the initial 133 articles to 43 articles based on keywords. The search for article data through the keyword "Government Budgeting". Furthermore, the screening process is determined by several criteria, namely 1) only articles published in scientific journals; 2) between 2014 and 2023; and 3) indexed by Scopus Q1–Q4. As a result, this review reveals important trends in articles, authors, countries, and research themes in government budgeting over the past, present, and future periods. This study categorises various types of budgeting in the government sector across different countries, providing a reference source for interested parties to inform their formulation of budgeting types under multidimensional conditions. Additionally, this research constitutes a literature review that focuses on government budgeting practices over the last decade.
MEKANISME PENDAMPINGAN HUKUM TERHADAP ANAK BERHADAPAN DENGAN HUKUM AKIBAT KETERBATASAN EKONOMI OLEH UPTD PPA KOTA BAUBAU Endang Tri Pratiwi; La Ode Dedi Abdullah
Jurnal Pengabdian Masyarakat Sabangka Vol 1 No 02 (2022): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v1i02.39

Abstract

Pelaksanaan diversi mengacu pada kewenangan dari penegak hhukum untuk mengambil tindak salah satu tindakan kebijakan untuk menangani atau menyelesaikan masalah tindak pidana yang telah dilakukan oleh anak. tindak yang biasanya dapat diambil oleh aparat penegak hukum misalkan mengehntikan kasusnya atau tidak melanjutkan proses kasusnya ke proses peradilan melainkan dikembalikan kemasyarakat untuk melakukan aktifitas sosil dilingkungan dimana dia beradaPertama, Mekanisme pemberian pendampingan guna memberikan perlindungan hukum kepada Anak berhadapan dengan hukum oleh UPTD PPA Kota Baubau mulai dari menerima pengaduan secara langsung, secara tidak langsung dan penjangkauan korban. Dan kedua, Kendala Yang Dihadapi Oleh UPTD PPA Kota Baubau Dalam Memberikan Pendampingan Guna Memberikan Perlindungan Hukum Kepada Anak Berhadapan Dengan Hukum diantaranya adalah kendala regulasi daerah tentang perlindungan anak yang belum ada, kendala internal (Jumlah Anggota UPTD PPA yang terbatas, Kapasistas anggota UPTD PPA yang masih minim, Regulasi Daerah tentang Perlindungan Anak belum ada, Sarana dan Prasarana serta anggaran yang terbatas. Dan Kendala eksternalnya adalah pandemi covid 19, faktor jarak yang jauh dan kesadaran dan kemauan korban untuk melaporkan kasus yang di hadapi. Pertama, Mekanisme pemberian pendampingan guna memberikan perlindungan hukum kepada Anak berhadapan dengan hukum oleh UPTD PPA Kota Baubau mulai dari menerima pengaduan secara langsung, secara tidak langsung dan penjangkauan korban. Dan kedua, Kendala Yang Dihadapi Oleh UPTD PPA Kota Baubau Dalam Memberikan Pendampingan Guna Memberikan Perlindungan Hukum Kepada Anak Berhadapan Dengan Hukum diantaranya adalah kendala regulasi daerah tentang perlindungan anak yang belum ada, kendala internal (Jumlah Anggota UPTD PPA yang terbatas, Kapasistas anggota UPTD PPA yang masih minim, Regulasi Daerah tentang Perlindungan Anak belum ada, Sarana dan Prasarana serta anggaran yang terbatas. Dan Kendala eksternalnya adalah pandemi covid 19, faktor jarak yang jauh dan kesadaran dan kemauan korban untuk melaporkan kasus yang di hadapi.
Co-Authors Abdullah, LOD Aini Indrijawati Andi Kusumawati Dewi Mahmuda Ernawati Malik Ernawati Malik Grace T Pontoh Haliah, Haliah I K Dewi Ivon Septya Ramadani Jamil Jamil Jamil La Ode Dedi Abdullah LM Karim Mediaty Muhammad Rahman Al Akbar Nirwana Nirwana Rudi Abdullah Siti Nurhaliza Sri Sundari Wa Ode Elfianti