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All Journal Edu Cendikia: Jurnal Ilmiah Kependidikan Jurnal Ragam Pengabdian
Yogi Prasetyo
Fakultas Hukum, Universitas Muhammadiyah Ponorogo
Humanities Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Kajian Hukum Pidana Penyalahgunaan Dana BOS: Pertanggungjawaban Pidana, Efektivitas Regulasi, dan Rekomendasi Kebijakan: Criminal Law Review of BOS Fund Misuse: Criminal Liability, Regulatory Effectiveness, and Policy Recommendations Diah Ayu Pitaloka; Yogi Prasetyo; Ardhana Januar Mahardhani
Edu Cendikia: Jurnal Ilmiah Kependidikan Vol. 6 No. 01 (2026): Call for Papers April 2026
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/educendikia.v6i01.8079

Abstract

The School Operational Assistance Fund (BOS) is a government program that aims to improve the quality and accessibility of education through school operational funding. However, in practice, various irregularities in the management of BOS Funds continue to be found, with the potential to cause state financial losses and to violate the principles of accountability and transparency. The problem in this study is the forms of misuse of BOS Funds and the imposition of criminal liability on perpetrators under the provisions of criminal law in Indonesia. This study aims to analyze the forms of misuse of BOS Funds, examine the criminal liability of perpetrators, and examine the application of the Corruption Eradication Law and the technical regulations governing the management of BOS Funds. The research method used is normative juridical, with a statutory approach, a case approach based on court decisions, and a review of relevant legal literature. The results of the study indicate that misuse of BOS Funds is generally carried out through mark-up practices, fictitious reports, noncompliant procurement, and deductions from funds by certain individuals. These actions satisfy the elements of criminal corruption, including abuse of authority, unlawful acts, and acts that enrich oneself or others at the expense of the state, resulting in state financial losses. The conclusion of this study emphasizes the need to strengthen the monitoring system, increase budget transparency, and implement strict criminal sanctions to prevent the recurrence of BOS Fund misuse.
Analisis Yuridis terhadap Efektivitas Kebijakan Publik dalam Pengelolaan Objek Wisata Telaga Sarangan oleh Pemerintah Kabupaten Magetan Elvyndha Henry Saputri; Yogi Prasetyo; Ardhana Januar Mahardhani
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus (Inprogress)
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/kev0xs14

Abstract

Telaga Sarangan merupakan destinasi wisata unggulan yang menghadapi persoalan tata kelola kompleks, mulai dari status kepemilikan lahan yang tumpang tindih antara BBWS Bengawan Solo, Perhutani, dan warga, hingga lemahnya pengawasan serta sistem pengendalian internal retribusi. Penelitian ini bertujuan mengkaji landasan yuridis kebijakan publik, efektivitas implementasi, serta faktor-faktor yang memengaruhi pengelolaan objek wisata tersebut. Metode yang digunakan adalah yuridis normatif-empiris dengan pendekatan perundang-undangan, konseptual, dan teori implementasi kebijakan Van Meter dan Van Horn yang menekankan enam variabel penentu keberhasilan kebijakan. Hasil penelitian menunjukkan bahwa landasan hukum pengelolaan telah tersedia secara berjenjang dari UUD 1945, UU No. 10/2009, UU No. 23/2014, PP No. 50/2011, Permenparekraf No. 14/2021, hingga Perda No. 5/2018, dan saat ini tengah disusun RIPARDA 2025–2045 sebagai pedoman strategis jangka panjang. Namun, efektivitas implementasi masih tergolong sedang. Pengelolaan retribusi memberikan kontribusi signifikan terhadap Pendapatan Asli Daerah yang pada tahun 2025 ditargetkan Rp21,186 miliar, tetapi aspek penataan pedagang, kebersihan, parkir, dan penegakan sanksi belum optimal. Faktor internal seperti kualitas regulasi yang kurang adaptif, kapasitas kelembagaan terbatas, dan fragmentasi koordinasi menjadi penyumbang utama dengan bobot 40–50 persen. Sementara itu, faktor eksternal berupa dinamika sosial-ekonomi masyarakat lokal, kondisi ekologis danau vulkanik yang sensitif, minimnya pemanfaatan teknologi seperti e-ticketing dan CCTV, serta tekanan kelompok kepentingan turut memengaruhi sekitar 30 persen. Oleh karena itu, diperlukan revisi regulasi secara berkala, penguatan kelembagaan, pembentukan forum koordinasi terpadu, optimalisasi teknologi, serta partisipasi masyarakat agar terwujud tata kelola wisata yang tertib, berkelanjutan, dan berdampak ekonomi jangka panjang.
Co-Authors Ardhana Januar Mahardhani Diah Ayu Pitaloka Elvyndha Henry Saputri