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Peran Akuntansi Forensik Dalam Pemberantasan Tindak Pidana Korupsi Muhammad Jarnawansyah
Jurnal Relasi Publik Vol. 1 No. 3 (2023): Agustus : Jurnal Relasi Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrp-widyakarya.v1i3.1085

Abstract

Corruption is a serious problem that affects many countries around the world. Corruption hurts the economy, undermines the justice system, and hinders social development. Therefore, serious efforts are needed to fight corruption. One of the effective tools in eradicating corruption is forensic accounting. Forensic accounting involves the application of accounting principles and investigative analysis to uncover acts of corruption. This paper aims to explore the role of forensic accounting in eradicating corruption, including the methods used, their use in corruption investigations, and their benefits in the judicial process.
ANALISIS AKUNTABILITAS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) BERDASARKAN PERMENDAGRI NO. 113 TAHUN 2014 (STUDI KASUS DI DESA TATEDE KECAMATAN LOPOK KABUPATEN SUMBAWA) Muhammad Jarnawansyah
ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora Vol. 1 No. 1 (2023): Jurnal Politik, Sosial, Hukum dan Humaniora
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/aladalah.v1i1.186

Abstract

Penelitian ini memiliki tujuan untuk mengetahui bagaimana akuntabilitas pengelolaan anggaran pendapatan dan belanja desa pada tahap pelaksanaan. Penelitian ini dilakukan di desa Tatede kecamatan Lopok kabupaten Sumbawa. Metode yang digunakan pada penelitian ini adalah metode kualitatif dengan pendekatan deskriptif. Sumber data penelitian ini adalah data primer yaang diperoleh dari teknik wawancara, observasi, dan dokumentasi yang dilakukan secara langsung dengan perangkat desa Tatede kecamatan Lopok kabupaten Sumbawa. Hasil penelitian ini bahwa Akuntabilitas pada Pengelolaan APBDes di Desa Tatede Kecamatan Lopok Kabupaten Sumbawa pada tahap pelaksanaan sudah baik dan sesuai dengan indikator dalam penelitian ini yaitu tentang Peraturan Mentri Dalam Negeri Nomor 113 Tahun 2014.
Tinjauan Yuridis Terhadap Kewenangan Pengadilan Negeri dalam Mengadili Perbuatan Melawan Hukum Yang Dilakukan Oleh Anggota KPU dalam Proses Penyelenggaraan Pemilihan Umum Gahtan Hanu Cakita; Muhammad Jarnawansyah
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 6 (2026): SENTRI : Jurnal Riset Ilmiah, Juni 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i6.6880

Abstract

This research examines the authority of the District Court (Pengadilan Negeri) in adjudicating unlawful acts (perbuatan melawan hukum) committed by members of the General Election Commission (KPU) during the electoral process in Indonesia. As a state administrative body, the KPU holds a strategic role in ensuring democratic and fair elections. However, in practice, administrative errors, abuse of authority, or negligence by KPU members may cause material or immaterial losses to election participants or the public, thereby constituting unlawful acts under Article 1365 of the Indonesian Civil Code. This raises a fundamental legal question: whether such acts fall under the jurisdiction of the District Court as a general civil court, or whether they should be resolved through special mechanisms such as the Election Supervisory Body (Bawaslu), the Election Organizers Honorary Council (DKPP), or the State Administrative Court (PTUN). This normative juridical research employs a statutory approach and literature study to analyze legal norms, doctrines, and relevant court decisions. The findings indicate that the District Court has the authority to adjudicate unlawful act claims against KPU members when the act causes personal civil losses, is separable from formal administrative decisions, and does not fall within the exclusive jurisdiction of administrative or electoral dispute resolution mechanisms. This research contributes to providing legal clarity and strengthening the accountability of election organizers in Indonesia.