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All Journal JURNAL HUKUM Wardah Jurnal Manajemen Pelayanan Publik ARISTO Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JURNAL EDUCATION AND DEVELOPMENT Journal of Humanities and Social Studies Pena Justisia: Media Komunikasi dan Kajian Hukum TRANSFORMASI: Jurnal Manajemen Pemerintahan PERSPEKTIF International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Manajemen Kesatuan Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Hukum Lex Generalis AKSELERASI: Jurnal Ilmiah Nasional GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) Visioner: Jurnal Pemerintahan Daerah di Indonesia International Journal of Science and Society (IJSOC) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Social Science Lex Publica Eduvest - Journal of Universal Studies Research Horizon Influence: International Journal of Science Review Jurnal Multidisiplin Indonesia
Bahrullah Akbar
Institut Pemerintahan Dalam Negeri (IPDN), Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Neuroscience Public Health Social Sciences Transportation Veterinary Other

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Transparency in Ensuring Governance and Accountability of Non-Profit Institutions: Lessons from Malaysia and India Tria Sasangka Putra; Bahrullah Akbar; Suwarno; Renny Friska; Dhanuskodi Rengasamy; Momin Noorjahan
Lex Publica Vol. 11 No. 1 (2024)
Publisher : APPTHI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58829/lp.11.1.2024.258

Abstract

This research examines the transparency and governance aspects of foundations in Indonesia as nonprofit organizations, and compares them with foundation regulations in several countries to gain insight into their legal structures, obligations, and social responsibilities. The study addresses three key questions: first, how foundations are structured within Indonesia's legal framework, focusing on governance; and second, a comparative analysis of how Malaysia and India regulate foundations, their responsibilities, and operational frameworks. The research also evaluates how foundations can improve their societal contributions while ensuring transparency and accountability. Using a qualitative approach with a normative and comparative design, the study analyzes Indonesia's regulatory framework under Law No. 28/2004 and compares it with international practices to identify best practices. The findings reveal that Indonesian foundations must uphold transparency and accountability, including the obligation to produce annual reports that are auditable and subject to strict oversight to prevent fund misuse. The conclusion highlights that while regulations differ across countries, all emphasize the importance of transparency and accountability to ensure foundations operate effectively and contribute positively to society. Adhering to these principles is essential for the sustainability of foundations and enhancing their social impact.
Dynamic Governance and Good Governance: Synergy in Regional Financial Management Inrawaty Gita; Bahrullah Akbar; Marja Sinurat; Meltarini
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.4107

Abstract

Regional financial management plays a central role in realizing good governance and effective public service delivery. In Indonesia, the performance of regional financial management is measured through the Regional Financial Management Index (IPKD), which serves as an accountability tool and a benchmark for improving governance quality. This study aims to identify and analyze the application of dynamic governance in regional financial management, including its inhibiting and supporting factors, as well as to formulate an implementation model of dynamic governance within the Bekasi City Government. The objective is to improve the IPKD as mandated by the Ministry of Home Affairs Regulation Number 19 of 2020. A qualitative research design was employed using a governmental science methodology. Data were collected through observation, interviews, and documentation, with the Bekasi City Government serving as the research locus. The results indicate that dynamic governance, based on the dynamic capabilities framework, has not been carried out optimally, resulting in a suboptimal IPKD score.
STRATEGI OPTIMALISASI RECOVERY SUBROGASI PADA JAMINAN ASURANSI UNTUK PENINGKATAN DIVIDEN DI PT ASURANSI JASA INDONESIA Dedy Purbolaksito; Bahrullah Akbar; Andi Masrich
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 13 No. 7 (2026): 2026 Juli
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v13i7.962

Abstract

Penelitian ini bertujuan untuk menganalisis kondisi pengelolaan recovery subrogasi pada PT Asuransi Jasa Indonesia (Persero), mengidentifikasi faktor-faktor yang memengaruhi optimalisasi recovery subrogasi, serta merumuskan strategi optimalisasi recovery subrogasi guna mendukung penguatan kinerja perusahaan dan kontribusi dividen kepada negara. Penelitian ini dilatarbelakangi oleh besarnya nilai recovery subrogasi PT Asuransi Jasindo yang masih dalam proses penyelesaian dan memerlukan penguatan pengelolaan, monitoring, serta strategi recovery yang efektif. Kondisi tersebut menunjukkan pentingnya optimalisasi pengelolaan recovery subrogasi sebagai bagian dari penguatan tata kelola perusahaan, efektivitas pengendalian internal, dan peningkatan kinerja keuangan perusahaan. Dalam perspektif Ilmu Pemerintahan, pengelolaan recovery subrogasi tidak hanya berkaitan dengan aspek bisnis perusahaan, tetapi juga berkaitan dengan tata kelola BUMN dalam mendukung pelayanan sektor ekonomi dan keberlanjutan kontribusi perusahaan kepada negara. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Analisis data menggunakan pendekatan SOAR (Strengths, Opportunities, Aspirations, Results) dan Litmus Test untuk menentukan prioritas strategi optimalisasi recovery subrogasi. Informan penelitian terdiri atas pejabat dan pegawai PT Asuransi Jasindo yang terkait dengan pengelolaan klaim, subrogasi, hukum, dan manajemen risiko. Hasil penelitian menunjukkan bahwa pengelolaan recovery subrogasi pada PT Asuransi Jasindo masih menghadapi berbagai tantangan, baik dari aspek internal, eksternal, maupun hukum, seperti perlunya penguatan monitoring penagihan, koordinasi dengan mitra perbankan dan pihak terkait, kondisi debitur atau principal yang mengalami kesulitan keuangan, proses PKPU dan kepailitan, serta penguatan pengendalian internal. Kondisi tersebut menunjukkan perlunya strategi recovery yang lebih efektif dan terintegrasi guna mendukung optimalisasi pemulihan dana klaim dan penguatan kinerja perusahaan. Berdasarkan hasil analisis SOAR dan Litmus Test, strategi prioritas yang direkomendasikan meliputi pengembangan sistem monitoring recovery subrogasi yang terintegrasi, penguatan tata kelola dan pengendalian internal, peningkatan koordinasi dengan mitra perbankan dan aparat penegak hukum, serta penguatan kapasitas sumber daya manusia dalam pengelolaan recovery subrogasi.
Co-Authors A. Junaidi Auly A. Junaidi Auly Abdi, Syahrial Achmad Djazuli Achmad Djazuli, Achmad Achmad, Mansyur Agus Joko Pramono Agustina, Frida Ahmad Alfa Hero Arfianto Ahmad Averus Akhsanul Khaq Alma’arif, Alma’arif Andi Fitri Rahmadany Andi Masrich Anindita Primastuti Ardiantoro, Juri Aries Djaenuri Aries Djaenuri Aries Djaenuri Aries Djaenuri Aries Djaenuri Aris Djaenuri Asep Sumaryana Baharudin Tahir Beni Ruslandi Beni Ruslandi Bogie Setia Perwira Nusa Cahyo Ariawan Dahyar Daraba Dairul Dairul . Dairul Dairul Dedy Purbolaksito Deti Mulyati Deti Mulyati Dhanuskodi Rengasamy Didik Suhardi Didik Suhardi Effendy, Khasan Ella Lesmanawati Wargadinata Faria Ruhana Febriansah, Yefri Firzada, Ashrof F. Frida Agustina Friska, Renny Hadi Prabowo Hendra Susanto Hendra Susanto Ika Sartika Ika Sartika Ilham, Muh. Inrawaty Gita Jariyatna, Jariyatna Jariyatna, Jariyatna Karno Karno Kawuryan, Megandaru W. Khairi, Halilul Khaq, Akhsanul Khasan Effendy Khasan Effendy Khasan Effendy Komaedi Komaedi Kurniawan, Alek Kusworo Kusworo Labolo, Muhadam Lukman, Sampara Lutfi, Reza M. Irwan Tahir Makhi, Anang Hajarul Mansyur Achmad Mansyur Mansyur Marja Sinurat Marja Sinurat Maryani, Dedeh Maryani, Dedeh Meltarini Meltarini Meltarini, Meltarini Momin Noorjahan Muh. Ilham Muh. Ilham Muh. Ilham Muhadam Labolo Muhammad Ramadhani Murtir Jeddawi Nirva Diana Nirva Diana Nofrizal Nofrizal Nuryanto Nuryanto Panji Patra Anggaredho, Panji Patra Pradana, Bernardus Dwita Pramono, Agus Joko Pramono, Agus Joko Putra, Tria Sasangka R. Fauzy Rauf, Muhammad Renny Friska Rifaldi Kelana Riyakudu Maulana Rizari Rosmery Elsye Sampara Lukman Sampara Lukman Sampara Lukman Sampara Lukman Sampara Lukman Sinta Ningrum Sinurat, Marja Sjafrudin Mosii Sri Haryati Surya Pujoyono Surya Pujoyono Sutiyo Suwanda, Dadang Suwarno Suwarno Suwarno Suwarno Suwarno Syafutra, Roby Syahrial Abdi Tjahjo Suprajogo Tria Sasangka Putra Tria Sasangka Putra Udaya Madjid Wangsih Wangsih Zia Komaria