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All Journal Jurnal Administrative Reform Jurnal Kewarganegaraan SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Jurnal Hukum dan HAM Wara Sains The Es Accounting and Finance Innovative: Journal Of Social Science Research Ekalaya : Jurnal Ekonomi Akuntansi Journal of Progressive Law and Legal Studies Jurnal Pendidikan Kewarganegaraan dan Politik Tumoutou Social Science Journal TECHNOVATE Indonesian Journal of Law and Justice Realism: Law Review
Sipayung, Baren
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pretrial Determination of Suspects in Corruption Cases: A Critical Analysis of Judge Sarpin Rizaldi's Decision and Its Implications for Combating Corruption in Indonesia Sipayung, Baren; Wahyudi, Andi
Journal of Progressive Law and Legal Studies Том 2 № 03 (2024): Journal of Progressive Law and Legal Studies
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jplls.v2i03.1084

Abstract

The pretrial decision in the BG case (No. 04/Pid.Prap/2015/PN.Jkt.Sel) represents a pivotal moment in Indonesian legal history, significantly impacting the landscape of pretrial mechanisms and the balance of power in law enforcement. This research delves into the implications of this landmark decision, examining its role in expanding the scope of pretrial authority to include the review of suspect designations, a move that has since been codified through amendments to the Criminal Procedure Code. The study further explores the decision's emphasis on upholding the presumption of innocence, a fundamental human right often overlooked in the pursuit of justice. Additionally, the research scrutinizes the decision's impact on the authority of the Corruption Eradication Commission, highlighting the need for a delicate balance between robust law enforcement and the protection of individual rights. By analyzing legal documents, scholarly literature, and the socio-political context surrounding the case, this research provides a comprehensive understanding of the decision's transformative effect on Indonesia's legal system and its broader implications for the fight against corruption.
AKTOR FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA AUDITOR YANG DIMEDIASI OLEH KUALITAS KEHIDUPAN KERJA PEMERIKSA BPK PERWAKILAN PROVINSI KALIMANTAN TIMUR Sipayung, Baren
Jurnal Administrative Reform Vol 11, No 2 (2023): JURNAL ADMINISTRATIVE REFORM
Publisher : Magister Administrasi Publik FISIP Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jar.v11i2.7388

Abstract

Penelitian ini dijalankan guna mencari tahu mengenai (1) pengaruh kemampuan, kepuasan kerja, komitmen organisasi, motivasi, dan kualitas kehidupan kerja terhadap kinerja, (2) pengaruh kemampuan, kepuasan kerja, komitmen organisasi, motivasi terhadap kualitas kehidupan kerja, (3) pengaruh kualitas kehidupan kerja yang memediasi hubungan kemampuan, kepuasan kerja, komitmen organisasi, dan motivasi terhadap kinerja. Teknik analisa data yang diterapkan pada ialah pendekatan SEM. Temuan studi membuktikan bahwa (1) kemampuan, komitmen organisasi, motivasi, kualitas kehidupan kerja berpengaruh positif serta signifikan terhadap kinerja Pemeriksa BPK Kaltim, sedangkan kepuasan kerja tidak berpengaruh positif dan tidak signifikan terhadap kinerja Pemeriksa BPK Kaltim, (2) kepuasan kerja, komitmen organisasi, motivasi, berpengaruh positif dan signifikan terhadap kualitas kehidupan kerja Pemeriksa BPK Kaltim, sedangkan kemampuan tidak berpengaruh positif dan tidak signifikan terhadap kualitas kehidupan kerja Pemeriksa BPK Kaltim, (3) kualitas kehidupan kerja memediasi secara penuh pengaruh kepuasan kerja terhadap kinerja Pemeriksa BPK Kaltim dan memediasi secara parsial pengaruh komitmen organisasi dan motivasi terhadap kinerja Pemeriksa BPK Kaltim, serta tidak memediasi pengaruh kemampuan terhadap kinerja Pemeriksa BPK Kaltim.
Audit atas Biaya Perkara dalam Laporan Keuangan Mahkamah Agung dan Badan Peradilan yang Berada di Bawahnya Sipayung, Baren; Prasetyo, Agus
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i1.54

Abstract

Law enforcement and justice are very important parts of a society. Law enforcement and justice are represented by the state through the authority of an official institution called the judiciary. Judiciary is the process of handling = cases and the absolute authority of the court is to examine, decide and resolve cases submitted to it. Proceedings in court, especially in civil cases, are subject to fees. The basis for imposing court fees is the provisions of Article 121 paragraph (4) HIR and Article 145 paragraph (4) RBg. Therefore, the principle that is adhered to is that there is no fee, no case, except in a situation where one is unable to pay the court fee so that a case can be brought for free or prodeo as stipulated in article 237 HIR and article 237 RBg. Indications of corruption in the management of case fees began to emerge in line with BPK's findings in the 2004-2006 Central Government Financial Report (LKPP). The results of the audit showed that there were a number of illegal accounts at the Supreme Court. Nine accounts from LKPP 2005, recorded in the name of the Chief Justice of Rp 7.45 billion. In its analysis, the BPK suspects that these illegal accounts came from court fees. This is what made the BPK want to audit the case fees at the Supreme Court. This study aims to determine the audit of court costs in the financial statements of the Supreme Court and the judiciary under it. The type of research used is normative (doctrinal) legal research. Data collection techniques through library research (library research). Literature research was conducted by collecting primary data and secondary data. The data analysis used is qualitative analysis. The results of the research include (a) Management of Case Settlement Process Costs at the Court of Appeal and Unorderly Registrar's Office, (b) There are records/bookkeeping of down payment management of case fees that are not fully adequate. (c) Interest on a savings account for case processing fees that have not been deposited into the state treasury. The Process Cost Treasurer has not kept complete bookkeeping.
Metode Penghitungan Kerugian Negara dalam Pengadaan Barang/Jasa Pemerintah melalui Katalog Elektronik Sipayung, Baren; Zamzami, Mulyati; Sigalingging, Rido Doly Cristian
SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Vol. 3 No. 2 (2024): SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum, April 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/seikat.v3i2.1281

Abstract

Artikel ini membahas metode penghitungan kerugian negara dalam pengadaan barang/jasa pemerintah melalui katalog elektronik. Penelitian ini diambil dari suatu studi kasus namun dituangkan dalam pendekatan normatif. Hasil penelitian menunjukkan bahwa pentingnya bagi auditor untuk memeriksa kepatuhan terhadap regulasi, seperti KepKa LKPP 122/2022, dan memastikan harga barang/jasa terpantau sesuai dengan persyaratan, termasuk penggunaan metode negosiasi harga yang sesuai dengan regulasi dan pemenuhan persyaratan teknis yang jelas, serta memprioritaskan produk dalam negeri dan dari Penyedia Usaha Kecil dan Koperasi. Lebih lanjut, pembahasan mencakup persiapan referensi harga, pemilihan penyedia dengan harga terbaik, dan penanganan indikasi persekongkolan. Hal ini relevan dengan upaya mencegah kerugian negara dan memastikan transparansi serta efisiensi dalam pengadaan barang/jasa pemerintah.
Implikasi Hukum Putusan Mahkamah Agung Nomor 12 P/HUM/2024 terhadap Akuntabilitas Pertanggungjawaban Perjalanan Dinas Dewan Perwakilan Rakyat Daerah Sipayung, Baren; Rosmini; Andi Wahyudi; Suyanto
Jurnal Kewarganegaraan Vol 8 No 2 (2024): Desember 2024
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v8i2.7469

Abstract

Abstract The Supreme Court Decision No. 12 P/HUM/2024 has introduced new dynamics in the accountability of travel expenses for members of the Regional House of Representatives (DPRD). This normative legal study thoroughly examines the implications of the decision, particularly the revocation of Presidential Regulation No. 53 of 2023, concerning regional financial accountability and transparency. Through a normative juridical approach and an in-depth literature review of various legal sources—primary, secondary, and tertiary—the study reveals significant changes in the DPRD's travel expense accountability mechanism. The annulment of Presidential Regulation 53/2023 necessitates a shift from the lump-sum system to a reimbursement system based on actual costs (at cost), in accordance with Government Regulation No. 12 of 2019. Furthermore, the decision emphasizes the importance of adherence to fundamental legal principles such as legality, non-retroactivity, and the hierarchy of laws and regulations. Both central and regional governments are urged to promptly adjust their regulations and policies in line with the Supreme Court's decision to ensure accountability and transparency in regional financial management, particularly concerning DPRD travel expenses. This research makes a significant contribution to understanding the impact of the Supreme Court's decision on regional financial governance and provides recommendations for stakeholders to respond to these changes effectively and appropriately. Keywords: Supreme Court Decision; Travel Expenses; DPRD; Accountability; Legal Implications
Efektivitas Peran Auditor Internal dalam Memitigasi Risiko Kecurangan: Studi Literatur Permana, Afrizal Adi; Nizar, Raihan; Kardina, Juliana Ayu; Afiyanti, Risqia; Repiyanti, Aprilia; Sipayung, Baren
Jurnal Pendidikan Kewarganegaraan dan Politik Vol. 3 No. 1 (2025): Jurnal Pendidikan Kewarganegaraan dan Politik
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/g4n0zg75

Abstract

Fraud is a serious threat that can harm companies and undermine stakeholder trust. This study aims to examine the crucial role of internal auditors in fraud prevention and detection efforts, as well as analyze the factors influencing their effectiveness. Through a literature review of several studies published in accredited national and international accounting and auditing journals between 2018 and 2024, it was found that internal auditors play not only a supervisory role but also a strategic partner role in enhancing internal control systems and fostering an anti-fraud culture. The results of the study indicate that the competence and experience of auditors, their independence, top management support, and the use of information technology are key factors in optimizing the role of internal auditors in mitigating fraud risks. This study recommends that companies strengthen the internal audit function, enhance auditor competence, and utilize information technology in auditing to effectively prevent and detect fraud.
SWOT Analysis in Business Risk Awareness in MSMEs Wahyudi, Dedi; T, Taryana; Tawil, Muhamad Risal; Z, Zulkifli; Sipayung, Baren
TECHNOVATE: Journal of Information Technology and Strategic Innovation Management Vol. 1 No. 2 (2024): April 2024
Publisher : PT.KARYA GEMAH RIPAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52432/technovate.1.2.2024.56-61

Abstract

This study reviews the SWOT analysis of these businesses, analyses business risks that MSMEs in the F&B industry face, and develops methods to mitigate those risks. Representing MSMEs in the growing food and beverage sector, Delightful Bites offers classic Indonesian pastries and drinks with unique flavours and creative touches. But they also face a lot of challenges and risks in running their firm, such as scarce resources, fierce rivalry, shifting costs for necessities, and shifting consumer tastes. This research uses a qualitative, case study methodology and is conducted through semi-structured interviews with the owners and managers of Delightful Bites, direct observation at the establishment, and analysis of business documents such as financial statements, business plans, promotional materials, and internal records. The results indicate that Delightful Bites has several strengths, including innovative products, a prime location, the use of substitute raw materials, and the use of local raw resources. These MSMEs are vulnerable to a number of risks, though, such as dependency on a single supplier, limited manufacturing capacity, and dependence on other factors. Furthermore, the study indicates that Delightful Bites has the ability to execute risk mitigation tactics, such as broadening its geographic reach by opening new branches or outlets in key locations, partnering with external parties for large-scale production, and allocating funds for more effective production facilities and equipment. It is hoped that this research will provide insightful information about practical approaches that MSMEs in the food and beverage sector can use to reduce risks and obstacles to business.
The Role of Fintech on Enchancing Financial Literacy and Inclusive Financial Management in MSMEs Hamid, Abdul; Widjaja, Warkianto; S, Sutrisno; Napu, Fitriah; Sipayung, Baren
TECHNOVATE: Journal of Information Technology and Strategic Innovation Management Vol. 1 No. 2 (2024): April 2024
Publisher : PT.KARYA GEMAH RIPAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52432/technovate.1.2.2024.81-88

Abstract

Fintech has transformed the global financial sector, providing more efficient, inclusive, and accessible financial services. Fintech has great potential to improve access to financial services, financial literacy, and more effective financial management for Micro, Small, and Medium Enterprises (MSMEs). MSMEs often experience barriers in accessing traditional financial services, which can hinder their business growth and sustainability. Fintech offers solutions that are more flexible and tailored to the needs of MSMEs, such as online loans with lighter terms, digital payment systems that facilitate transactions, and financial management applications that assist MSMEs in managing their finances more effectively. In addition, fintech also plays a role in improving MSMEs' financial literacy through digital financial education and training, which is crucial in helping them make informed financial decisions. This research uses descriptive method and literature analysis. Data was received from other studies that reviewed the role of fintech in the context of MSMEs. The results show that fintech has great potential to improve access to financial services, especially in developing countries. Fintech can improve the operational efficiency of MSMEs through solutions such as digital payments and financial process automation, which can help MSMEs save time and costs, and increase productivity. The urgency of improving MSMEs' knowledge and utilization of fintech is high, given the important role of MSMEs in the economy and the potential of fintech in supporting their business growth.
ASPEK TEORITIK TENTANG RELEVANSI KAJIAN HUKUM PERUNDANG-UNDANGAN DALAM PEMBENTUKAN PERATURAN PERUNDANG-UNDANGAN Sipayung, Baren; Hamongpranoto, Sarosa; Arifudin, Nur
Realism: Law Review Vol. 2 No. 1 (2024): Realism: Law Review
Publisher : Sabtida

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71250/rlr.v2i1.28

Abstract

Penelitian ini mengulas relevansi teoritis kajian hukum perundang-undangan dalam pembentukan peraturan. Hasilnya menyimpulkan peran strategis kajian hukum dalam memastikan keadilan, perlindungan hukum, dan keberlanjutan sistem hukum negara. Selain itu, kajian hukum juga memastikan kebijakan pemerintah sesuai kepentingan rakyat, mengatasi masalah hukum, mengatur proses pembentukan hukum, dan menciptakan kepastian hukum serta stabilitas sosial. Tantangan dalam pembangunan hukum negara mencakup kompleksitas perubahan hukum, keterbatasan sumber daya, aksesibilitas hukum yang lebih baik, dan peran teknologi dalam kajian hukum. Oleh karena itu, penelitian ini merekomendasikan kerjasama antara akademisi, birokrat, dan profesi hukum untuk membentuk sistem hukum negara yang relevan dengan kebutuhan masyarakat dan memberikan perlindungan hukum maksimal bagi warga negara.
Aspects of Environmental Justice in Construction Regulations for New Renewable Energy Development in Remote Villages in Indonesia Sipayung, Baren; Muhdar, Muhamad; Sabaruddin, Abdul Kadir
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.v4i3.10227

Abstract

Hasil penelitian menunjukkan bahwa peraturan pemerintah saat ini tidak menjamin akses listrik bagi masyarakat lokal di desa-desa terpencil dan tertinggal, karena ketergantungan pada PT. (Persero) PLN, infrastruktur konektivitas yang belum memadai, dan ketimpangan penduduk di desa-desa terpencil. Oleh karena itu, upaya dilakukan untuk memastikan perlakuan adil terhadap lingkungan dan masyarakat lokal dalam konteks proyek energi terbarukan di daerah pedesaan. RUU EBT diharapkan dapat menjadi payung hukum yang kuat bagi desa-desa yang belum memiliki listrik, dengan mengutamakan penggunaan energi lokal dan mengatasi permasalahan perizinan, akses, insentif investasi, perlindungan lingkungan, partisipasi masyarakat dan distribusi manfaat yang adil. Analisis untuk mengidentifikasi tantangan dan peluang dalam mencapai keadilan lingkungan dalam pengembangan energi baru terbarukan di lingkungan pedesaan Indonesia dalam meningkatkan struktur sosial yang mendukung pembangkitan energi lokal berkelanjutan dengan manfaat sosial dan ekonomi bagi penduduk lokal.
Co-Authors Abdul Hamid Abdul Kadir Sabaruddin Afiyanti, Risqia Agus Prasetyo Anang Sugeng Cahyono, Anang Sugeng Andi Wahyudi Andi Wahyudi Dedi Wahyudi Efendi Efendi Hairuddin, Sitti Hartati Hamongpranoto, Sarosa Haruni Ode Judijanto, Loso Kardina, Juliana Ayu Kwuta, Rosdiana Meni Margareta Maskut, Deby Naya Muhamad Muhdar Muhamad Risal Tawil Napu, Fitriah Nizar, Raihan Nur Arifudin Permana, Afrizal Adi Putri, Anastasia Vienessa Repiyanti, Aprilia Rosmini Sigalingging, Rido Doly Cristian Subhan Subhan Sutrisno S Suyanto T, Taryana Widjaja, Warkianto Yahya, Afif Syarifudin Zamzami, Mulyati Zulkifli Z