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All Journal Jurnal Pengabdian Masyarakat Nusantara Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara
Mukti Stoffel
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Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pendampingan Bendahara Sekolah di Lingkungan “Yayasan XXX Cabang Kota Jayapura” dalam Melatih Penyusunan Laporan Keuangan Nir Laba sesuai ISAK 35 Berbasis Microsoft MS Excel 2019 Muthmainnah Muthmainnah; Fahrudin Pasolo; Mukti Stoffel; M. Ridwansyah Pasolo; Ismail Noy
Jurnal Pengabdian Masyarakat Nusantara Vol. 6 No. 4 (2024): Desember : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Universitas Muhammadiyah Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57214/pengabmas.v6i4.584

Abstract

Public sector Financial Reporting has undergone changes in the standards used. Currently, ISAK 35 has been determined as a replacement for PSAK 45 which is oriented to the Non-Profit Entity Consortium Report. The XXX Foundation Jayapura City Branch is promoting computerization of financial reporting through MS Excel 2019. For this purpose, this community service is carried out to school principals and school treasurers (daily and BOS) in order to be able to produce computerized-based financial reports in accordance with ISAK 35 as a form of financial accountability and transparency within the XXX Foundation Jayapura City Branch. The results show that the Preparation of School Financial Statements through MS Excel 2019 Media has succeeded in achieving its main goal, which is to increase participants' understanding of ISAK 35 accounting standards and their practical application in compiling financial statements using MS Excel. This activity contributes in the form of increasing transparency and accountability in the preparation of reports, improving participants' ability to understand and implement accounting standards, and increasing public trust and supporting the school's operational and strategic success.
Analisis Hukum Putusan Pengadilan Negeri Jayapura terhadap Tindak Pidana Kekerasan Seksual : Studi Kasus Putusan Nomor: 36/PID.B/ 2024/ PN. JAP Farida Tuharea; Mukti Stoffel; Irsan Irsan
Eksekusi : Jurnal Ilmu Hukum dan Administrasi Negara Vol. 3 No. 1 (2025): Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/eksekusi.v3i1.1782

Abstract

Sexual Violence Crime based on number: 36/PID. B/ 2024/ PN. JAP. In its decision, the Jayapura District Court has sentenced the defendant as regulated and threatened with criminal punishment in Article 285 of the Criminal Code and Law Number 8 of 1981 concerning the Criminal Procedure Law and other relevant laws and regulations, a legal review of the case is very necessary because for the case Article 6 letter b Jo Article 15 of Law Number 12 of 2022 concerning the Crime of Sexual Violence Jo Article 64 paragraph (1) of the Criminal Code can be applied. The purpose of this study is to examine the extent to which the verdict has fulfilled the principles of good justice, as well as the consistency of the application of the law to the crime of sexual violence. There is also a method used, namely normative-empirical legal research, which is a research method that combines or combines normative research methods with empirical research methods as part of the improvement of legal knowledge. The specification of this research is descriptive analytical, which reveals laws and regulations related to legal theories that are the object of research. The conclusion reached was that the Jayapura District Court's Decision on the Crime of Sexual Violence in the case of Decision Number: 36/PID. B/ 2024/ PN. JAP determined that thedefendant, who had been legally and convincingly proven, was guilty of committing the crime of "Rape". This decision is in accordance with Article 285 of the Criminal Code and Law Number 8 of 1981 concerning the Criminal Procedure Law and other relevant laws and regulations. Suggestions that can be conveyed include that law enforcement officials must always continue to develop their knowledge that will be needed when searching for the legal basis of a criminal event.
Co-Authors Fahrudin Pasolo Farida Tuharea Irsan Irsan Ismail Noy M. Ridwansyah Pasolo Muthmainnah Muthmainnah