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All Journal Journal of Legal and Cultural Analytics (JLCA) Jurnal Ilmiah Hukum dan Hak Asasi Manusia
Agus Triono
Faculty Of Law, Lampung University
Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Community Participation in Handling Waste in Bandar Lampung City Towards Smart City Faradiba Putri Rahmadani; Agus Triono
Jurnal Ilmiah Hukum dan Hak Asasi Manusia Vol. 1 No. 2 (2022): Januari
Publisher : Jurnal Ilmiah Hukum dan Hak Asasi Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1083.648 KB) | DOI: 10.35912/jihham.v1i2.1121

Abstract

Purpose: The purpose of writing this article is to find out how government policies in Bandar Lampung City are in handling waste and also community participation in waste handling to realize Smart Environment through Smart City. Research methodology: This article is a normative legal research with a statutory approach that explores relevant national legal instruments which are analyzed using descriptive methods. Results: The results showed that the Bandar Lampung City government's policy was carried out by making Bandar Lampung City Regional Regulation No. 5 of 2015 concerning Waste Management in Bandar Lampung City. The handling of waste is carried out through the relevant agencies, namely the Bandar Lampung City Environmental Service. To be able to implement the policies made by the government, community participation is needed, especially in handling waste. Community participation is considered as a real  and effective effort in implementing the policy. Limitations: This study examines how the waste handling policy in the city of Bandar Lampung and how the participation of the people of the city of Bandar Lampung in the process of handling waste towards a smart city. Contribution: With this research, it is hoped that it can provide benefits as input and improvement for the relevant government in terms of handling waste and community participation in the city of Bandar Lampung, and can be a reference for other writers who want to raise similar issues.
Public Accountants: Law Enforcement of Violations of Auditing Practices Hidayatullah; Agus Triono; FX Sumarja
Journal of Legal and Cultural Analytics Vol. 2 No. 1 (2023): February, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jlca.v2i1.3350

Abstract

The financial report is a product of management’s responsibility to shareholders. As a report prepared by management, an independent party must conduct an examination and provide a fair opinion on the financial report. In Indonesia, based on Law No. 5 of 2011 concerning Public Accountants, the only party authorized by the state through the Ministry of Finance to audit financial statements is a public accountant under the auspices of a public accounting firm. The audit carried out by the Public Accountant did not fully exercise its authority, as can be seen from the many scandals over the audited financial statements. For this scandal, regulations and laws have determined what sanctions can be given, both in the form of administrative sanctions and legal sanctions, both civil and civil. as well as punishment for responsible parties, including Public Accountants who provide guarantees for the fairness of the Financial Statements. Apart from that, other problems also emerged; the auditees used many fake audit reports, either those made by the auditees themselves by falsifying the names and signatures of the Public Accountants or those carried out by persons who claimed to be from a Public Accounting Firm while not a party with a Public Accountant license.
Co-Authors Faradiba Putri Rahmadani FX Sumarja Hidayatullah