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IMPLEMENTASI PENEGAKAN DISIPLIN TERHADAP APARATUR SIPIL NEGARA YANG MELANGGAR KODE ETIK: Enforcement of Discipline for Civil Servants Who Violate the Code of Ethics Ramadhani, Bella Mirtha; Wiratno
AMICUS CURIAE Vol. 1 No. 3 (2024): Amicus Curiae
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/tvstt133

Abstract

Civil servants are obligated to adhere to the prevailing legal regulations. However, there are still manyinstances where civil servants exhibit a lack of discipline and fail to comply with the applicable code ofethics. For instance, as illustrated in this case, there are instances where civil servants engage in sexualharassment towards students. The central issue revolves around the enforcement of disciplinarysanctions against civil servants who violate the code of ethics, as exemplified by Case Number4/Pid.Sus/2020/PN.MTR. This research also identifies the obstacles and challenges in implementingdisciplinary sanctions against civil servants who breach the code of ethics. The research methodology isnormative research of a descriptive, utilizing secondary data as the primary source of information. Thisdata is qualitatively analyzed, and conclusions are drawn through deductive reasoning. The findings ofthis study indicate that the actions taken by Lalu Mustajab, an ASN and the perpetrator in this case, haveviolated his obligations by sexual harassment behavior towards a students. Consequently, he could besubject to severe disciplinary penalties due to the abuse of authority.
TANGGUNG JAWAB BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KOTA BEKASI DALAM PERTANGGUNG JAWABAN KEUANGAN DAERAH TAHUN 2020 – 2021: Responsibilities of The Regional Financial and Asset Management Agency of Bekasi City in Regional Financial Accountability 2020 – 2021 Mazya, Khairunnisa; Wiratno
AMICUS CURIAE Vol. 1 No. 4 (2024): Amicus Curiae
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jhemn153

Abstract

There was a jump in the budget allocation sourced from the 2021 Bekasi City APBD based on the 2021 Fiscal Year LKPD issued by the Bekasi City Regional Financial and Asset Management Agency. Encouraging this research to answer problems regarding the authority of the Bekasi City and the responsibilities of the Bekasi City in regional financial accountability for 2020-2021. This research uses a normative method, this method aims to describe the research object, then secondary data is processed qualitatively and conclusions are drawn deductively. Based on this problem, the BPK issued the BPK's LHP, the BPK issued an opinion, namely that originally Reasonable Without Exceptions transitioned to Reasonable With Exceptions. The Corruption Eradication Committee discovered gratification in cases of corruption in goods and services as well as auctions for positions carried out by the Mayor of Bekasi.
PERAN DEWAN PERWAKILAN RAKYAT DAERAH (DPRD) KOTA PEKANBARU DALAM PENGAWASAN TERHADAP PENANGANAN COVID-19 TAHUN 2021: PERSPEKTIF UNDANG-UNDANG NOMOR 23 TAHUN 2014 TENTANG PEMERINTAHAN DAERAH: The Role of The Pekanbaru City Regional Representative Council (DPRD) In Supervision of The Handling of Covid-19 in 2021: Perspective of Law Number 23 Of 2014 Concerning Regional Government Mahardhika, Made Bellisky; Wiratno
AMICUS CURIAE Vol. 1 No. 4 (2024): Amicus Curiae
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/n0mc2429

Abstract

As a unitary state governed by the 1945 Constitution, Indonesia places a strong emphasis on regional government as an essential component of state administration. The focal point of this examination is to portray the administrative capability of the Pekanbaru City DPRD with respect to the treatment of Coronavirus in 2021 in view of Regulation Number 23 of 2014 concerning Provincial Government. The examination results show that the DPRD's job in observing the exhibition of the Pekanbaru City Territorial Government isn't completely in accordance with the assumptions and states of the pandemic around then. Despite the fact that it is obviously managed in regulation, DPRD actually faces different inward and outer difficulties that influence the viability of their oversight. These difficulties remember snags for coordination between individuals, interests among groups, and an absence of contribution in making extraordinary guidelines connected with Coronavirus. Regardless of this, the Pekanbaru City DPRD has followed the vast majority of the arrangements in Regulation 23 of 2014, however there are still viewpoints connected with follow-up to monetary review results that are not yet ideal because of restricted data got.
TINJAUAN YURIDIS SANKSI BAGI PELAKU PENYIMPAN PSIKOTROPIKA DALAM PENCALONAN KEPALA DAERAH: Juridical Review of Sanctions for The Perpetrators of Storing Psychotropic Substances in The Nomination of Regional Heads Victory, Haura Ayu; Wiratno
AMICUS CURIAE Vol. 1 No. 4 (2024): Amicus Curiae
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/1ncm6f05

Abstract

The findings of the literature research provide a description of the procedure for nominating regional leaders in line with Law No. 10/2016 on Regional Head Elections. This thesis also explains how, in line with Constitutional Court Decision No. 2/PUU-XX/2022, sanctions are applied to regional head nominees who violate the law. This thesis combines qualitative research with normative legal research methodologies to apply a statutory approach. The nature of this research is descriptive. The combination of primary, secondary, and tertiary legal documents with secondary data is the data source utilized. The methodology for data analysis employed is the descriptive approach, and the strategy for gathering data is the literature study. A qualitative approach is employed in the methodology of data analysis. The following conclusions are drawn from the study's findings: First, the nomination of regional heads based on Constitutional Court Decision No. 2/PUU-XX/2022 no longer prohibits those who have committed disgraceful acts, such as gambling, intoxication, drug use and trafficking, adultery, and other acts against decency, as stated in Law 10/2016's Article 7 paragraph (2) letter i. Once a person has completed their term and made an honest and public announcement, they are eligible to compete for regional head elections despite having done reprehensible conduct. Secondly, clauses pertaining to the nomination of regional heads are included in the sixty-seven provisions changed in Law No. 10/2016 on Regional Head Elections. Most of these changes were, at the very least, brought forth in reaction to multiple decisions made by the Constitutional Court that struck down specific sections of Laws 1/2015 and 8/2015. Law 10/2016 also implements many additional modifications that are considered necessary to facilitate the holding of regional elections in November 2020 and 2024.  
Palm Sugar Industry Development Strategy in Pernasidi Pondok Pring Village Banyumas Ramadhani, Wanda Putri; Wiratno, Adi; Budiarti, Laeli
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 4 (2024): October-December 2024
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2024.26.4.13309

Abstract

Banyumas is very well known for its diverse culinary sector, such as palm sugar. To develop palm sugar products, an effective development strategy is needed based on SWOT analysis and business model canvas. The research method used is descriptive qualitative with data collection through interviews, observations, documentation. The sample studied was 10 sugar industries in Pernasidi Village, Pondok Pring, which have livelihoods that depend on the palm sugar industry. The development strategy carried out by researchers based on SWOT analysis is the SO strategy by utilizing the surrounding community as a workforce. WO strategy, cooperation is needed to increase productivity. ST strategy, maintaining the characteristics and quality of the product. WT strategy, holding HR training. Using the right strategy, it can reduce the problem in the development of the industry such as weather factors, lack of managerial skills, promotion, limited use of technology, and increasingly tight competition. The suggestions put forward are the need for the role of government in terms of marketing, education, subsidies, and regulation
MODEL 3D PONDASI KACAPURI SEBAGAI SOLUSI BERBASIS KEARIFAN LOKAL UNTUK PEMBANGUNAN PADA TANAH GAMBUT DI DESA GOHONG Perkasa, Petrisly; Cassiophea, Lola; Layang, Samuel; Wiratno; Sitinjak, Tarita Aprilani; Permanasuri, Ni Putu Diah Agustin; Gautama, Danar Ariangga Windra; Debora; Wiyogo; Purnawan, Eldy Indra; Ovany, Riska
Jurnal Abdimas Ilmiah Citra Bakti Vol. 5 No. 4 (2024)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v5i4.4276

Abstract

Penggunaan pondasi di tanah gambut memiliki latar belakang masalah yang cukup kompleks, mengingat karakteristik tanah gambut yang lunak, kurang stabil, dan rentan terhadap penurunan permukaan karena sifatnya yang lunak, sehingga dapat menyebabkan keruntuhan bangunan. Pengabdian dengan melakukan pembuatan pondasi Kacapuri yang merupakan kearifan lokal suku Dayak menjadi solusi untuk permasalahan tersebut. Pengabdian ini bertujuan untuk membuat pondasi Kacapuri dengan paduan pondasi telapak pada tanah gambut di desa Gohong, kabupaten Pulang Pisau, provinsi Kalimantan Tengah yang sebagian wilayahnya merupakan lahan gambut yang lunak dan kurang stabil. Metode yang dilakukan adalah dengan melakukan survei lapangan untuk melihat kondisi lingkungan, selanjutnya membuat dokumen kerja lapangan berupa model 3D dan pelaksanaan, serta dokumentasi dan survei kepuasan masyarakat.  Hasil pengabdian menunjukkan bahwa model 3D lebih baik daripada gambar 2D dalam membantu masyarakat di desa Gohong untuk memahami ide dan rencana. Dengan melihat model 3D, masyarakat di desa dapat memberikan umpan balik yang lebih baik, sehingga mengurangi kesalahan yang dilakukan selama perencanaan dan pelaksanaan di lapangan.
PELAKSANAAN TUGAS BADAN PENGELOLAAN KEUANGAN DAERAH PROVINSI DKI JAKARTA TAHUN 2022-2023: Implementation of the Duties of the Regional Financial Management Agency of DKI Jakarta Province in 2022-2023 Farhan Aryatama; Wiratno
Reformasi Hukum Trisakti Vol 6 No 4 (2024): Reformasi Hukum Trisakti
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/refor.v6i4.21583

Abstract

The delegation of authority to regions involves the delegation of authority from the central government, as regulated by Law Number 23 of 2014. Jakarta is a special region, and it is governed by its own law under Law Number 29 of 2007 on Regional Financial Management. However, financial management still refers to Government Regulation Number 12 of 2019. Nevertheless, the implementation of these regulations is not always optimal, as seen in the case of the inclusion of hidden budgets in the quarterly reports of DKI Jakarta's APBD 2023, indicating the need for improvement in the responsibility and transparency of BPKD. The formulation of the problem of this article is how the mechanisms and obstacles in DKI Jakarta's regional financial management. Research methods This article uses normative legal methods, uses descriptive research properties, uses secondary data made from primary and secondary laws. Drawing conclusions using the deductive logic method. The results and conclusions of this research are the financial management of DKI Jakarta by BPKD DKI Jakarta in accordance with Government Regulation Number 12 of 2019, and the obstacles in financial management include a lack of qualified human resources and a poorly integrated information system.
Kewenangan Pemerintah Daerah Khusus Ibu Kota Jakarta Dalam Menangani Sampah Medis Saat Pandemi Covid-19: Authority of the Special Capital City Regional Government of Jakarta in Handling Medical Waste During the COVID-19 Pandemic Bryan Akmal; Wiratno
Reformasi Hukum Trisakti Vol 6 No 4 (2024): Reformasi Hukum Trisakti
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/refor.v6i4.21679

Abstract

This article elaborates on the Government's authority in handling medical waste during the COVID-19 pandemic. The writing of this article is dine the normative juridical research method by taking data sources from primary data and secondary data. Data analysis is carried out qualitatively, and conclusions using deductive logic. Law number 32 of 2009 concerning Environmental protection and Management becomes the lrgal basis in regulating waste management, especially medical waste. This article research that examines main problem is, focus on the policy of the DKI Jakarta regional Government in handling health waste during the COVID-19 pandemic period and then explore the supporting and inhibiting factors that affect the management of medical  waste by the DKI Jakarta Regional Government in the region. The results of the discussion of his article are expected to provide input for the improvement of policies and actions in improving the affectiveness of medical waste handling during the pandemic and other emergency health situations. The conclusion the discussion and the conclusions of this article show that Circular Letter No.SE.2/MENLHK/PSLB3/PLB.3/3/2020 regulates the management of infectious medical waste during COVID-29 in Jakarta. DKI Jakarta is experiencing regulatory constraints, processing capacity, institutional coordination, human resources, and financing.
PENGUKURAN KINERJA BERBASIS BALANCED SCORECARD PADA KOPERASI SERBA USAHA KARYA SEHAT Sholihah, Siti Mar'atush; Evani, Elsa Saphira; Wiratno, Adi
Jurnal Riset Akuntansi Soedirman Vol 3 No 1 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.1.12350

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja KSU Karya Sehat tahun 2021 hingga 2023 dengan metode balanced scorecard. Pengukuran kinerja ini merupakan pengukuran yang penting karena tidak hanya melihat dari aspek keuangan. Penelitian ini merupakan penelitian dengan teknik pengumpulan data melalui cara wawancara dan analisis dokumen. Hasil dari penelitian ini menunjukkan bahwa kinerja KSU Karya Sehat dilihat dari: 1) Perspektif Keuangan berdasarkan rasio likuiditas, solvabilitas dan profitabilitas. 2) Perspektif pelanggan dilihat dari tingkat pertumbuhan anggota. 3) Perspektif proses bisnis internal dilihat dari efisiensi tingkat operasional. 4) Perspektif pembelajaran dan pertumbuhan dilihat dari tingkat retensi karyawan dan produktivitas karyawan. Empat perspektif dalam balanced scorecard menyatakan bahwa kinerja KSU Karya Sehat dalam keadaan sehat.
PENGARUH PEMAHAMAN AKUNTANSI, PELATIHAN, TINGKAT PENDIDIKAN TERHADAP KUALITAS LAPORAN KEUANGANN (STUDI KASUS PADA KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN DI PEKALONGAN) Su'daa, Saniyya Nabila; Nurmalitasari, Fahmi; Wiratno, Adi
Jurnal Riset Akuntansi Soedirman Vol 3 No 1 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.1.12370

Abstract

Penelitian ini menganalisis pengaruh pemahaman akuntansi, pelatihan, dan pendidikan terhadap kualitas laporan keuangan pada koperasi di Kota Pekalongan. Dengan menggunakan metode kuantitatif dan kuesioner, sampel terdiri dari 42 responden dari 13 koperasi. Analisis data meliputi uji validitas, reliabilitas, asumsi klasik, dan regresi linier berganda. Hasil menunjukkan bahwa pemahaman akuntansi dan pelatihan berpengaruh positif signifikan terhadap kualitas laporan keuangan, sedangkan pendidikan tidak berpengaruh signifikan. Implikasi penelitian ini adalah pentingnya peningkatan pemahaman akuntansi dan pelatihan untuk memperbaiki kualitas laporan keuangan koperasi.
Co-Authors , Alen Setiawan -, Irianing Suparlinah ., Carmidah ., Carmidah Abdul Azis Adhelia Desi Prawestri Alamsyah, Richard Andrea Maraya Salsabila Aprilia, Dwiani Nursasi Ardiansah, Mochamad Ardien Arief, Imam Raditia Zabbar Ariyadi, Firal Arruum, Cintia Atiek Sri Purwati Bimo Aryo Alvi Syahrin Bosin Prabowo Bryan Akmal Cassiophea, Lola DARMANSYAH . Debora Dendy Yuli Setiawan desy wulandari Dinda Keumala Dr, Darmansyah Erna Ridawati, Erna Evani, Elsa Saphira Farhan Aryatama Farida Mukhlisah Fatih, Faiz Al Fitriana, Desi Amanatul Fitriyah, Rizky Frans Putra Ganesa Gautama, Danar Ariangga Windra Grace Garatama M Hartako, Henra Hatmoko, Haryo Wahyu Hefiana, Fera Henra Hartako Hikmawati, Ningsih Huda, M. Alimul I Gede Yudi Arsawan I Wayan Laba Ignatius Pradipa Probondaru Ikhlasillah, Muhammad Indra Yudha Pratama Izzati Amperaningrum, Izzati Januar Mampe Maradona Panjaitan jeki JMV, Mulyadi Karelius, Karelius Karunia, Dian Kasih, Veilla Anggoro Khaerunnisa, Indar Khoiriah Khoiriah, Khoiriah Kurniasari, Wulan Kusuma Wiguna, Muhamad Wisnu Laeli Budiarti Lailiyah, Makhrurotul Lazuardi K, Prasetia Lola Cassiophea Mahardhika, Made Bellisky Mazya, Khairunnisa MIRANTHI, NAMIRA PUTRI Molide Rizal, Molide Muhammad Akrom Fahmi Muhammad Yusuf Muharom, Eko Agus Mulhuda, M. Ali Murdam NAJMUDDIN, MOHAMMAD ILHAM Negina Kencono Putri Nunung Nurjanah Nurfaizah, Izah Nuristiyanti, Nia Nurlia, Ratna Nurmalitasari, Fahmi Nursasi Aprilia, Dwiani Okta Meilawaty Oktaviana, Amelita Pandiangan, Pantur Pasaribu, Naomi Perkasa, Petrisly Permanasuri, Ni Putu Diah Agustin Permata Ulfah, Permata Purnawan, Eldy Indra Putu Deny Darmawan Qotrunnada, Sausan Syifa Qotrunnada, Sausan Syifa Rafly Tri Adi Ramadhani, Bella Mirtha Ramadhani, Wanda Putri Regina Zetia Renna Jessica Sihombing Revianti Coenraad, Revianti Rido Rido, Rido Rio Pradana, Priananda Sanditya Riska Ovany Samuel Layang Sanupir Kalaeau Setiawati, Anda Sholihah, Siti Mar'atush Sitinjak, Tarita Aprilani Su'Daa, Saniyya Nabila Sugiarto S Supeno, Saras Supeno, Saras Suyanto Suyanto Tarjunajah, Tarjunajah Taufiqurrachman Nasihun Thathit Suprayogi Umi Pratiwi, Umi Victory, Haura Ayu Wahyu Ningsih Wiyogo Yusriyati Nur Farida Zaidan, Naufal Ali