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All Journal Hasanuddin Law Review Jurnal Masyarakat Maritim Journal of Economics, Business, Management, Accounting And Social Sciences
Sasongko, Mochamad Agung
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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EIA in Strengthening Law Enforcement and Penalties: A Case of Corruption in Natural Resource Sector Sasongko, Mochamad Agung; Mizuno, Kosuke; Utomo, Suyud Warno; Koestoer, Raldi Hendro
Hasanuddin Law Review VOLUME 10 ISSUE 3, DECEMBER 2024
Publisher : Faculty of Law, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/halrev.v10i3.5167

Abstract

Corruption in Indonesia's natural resource sector is a significant issue with far-reaching consequences for environmental sustainability. Despite the detrimental effects of corrupt practices on the environment, law enforcement penalties for corruption often fail to compensate for their environmental impact. The aim of the study is to explore how the use of Environmental Impact Assessments (EIAs) strengthens law enforcement efforts and increase penalties for corrupt practices in Indonesia's natural resource sector. The method used is to collect and analyze regulations, policies, and corruption study cases to examine the relationship between EIA and corruption penalties. The results showed that EIA can help corruption cases investigation and corruption cases involving EIA receive heavier penalties. This study concluded that the Indonesian government needs to reformulate its law enforcement approach by incorporating EIA into corruption investigations and using more severe penalties to deter corruption in the natural resource sector.
Determinan Ketepatan Waktu dalam Penyampaian Laporan Pertanggungjawaban Keuangan pada Komisi Pemberantasan Korupsi Safitri, Karyani; Sasongko, Mochamad Agung
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 2 (2025): JANUARY 2025
Publisher : PUTRA JAWA PUBLISHER

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Abstract

In its implementation, the State Budget (APBN) must be carried out in an orderly manner, adhering to laws and regulations, while being productive, economical, effective, transparent, and responsible. Therefore, it is necessary to prepare timely reports on the utilization of the APBN, aligning with the principle of timeliness in reporting. The objective of this research is to analyze how the use of information technology, the competence of employees, and internal controls impact the promptness of financial reporting. A quantitative method is employed in this study. The object of this research is the Persons in Charge (PIC) responsible for preparing and compiling financial accountability reports at the Corruption Eradication Commission (KPK). The primary data were collected through questionnaires. The study involved 90 respondents out of a total population of 117, selected using purposive sampling. Data analysis was conducted using validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis, t-tests, f-tests, and R-square tests, utilizing IBM SPSS (Statistical Package for the Social Sciences) version 27.  The results show that the utilization of information technology, human resource competence, and internal control positively and significantly influence the timeliness of financial accountability reporting. This study is limited to the work unit of the Corruption Eradication Commission (KPK), suggesting that results may vary if conducted in other government work units.
Cost-Benefit Analysis dalam Pendidikan Tinggi: Studi terhadap Efektivitas Investasi Kuliah bagi Mahassiwa Kartika, Kartika; Sasongko, Mochamad Agung
Jurnal Masyarakat Maritim Vol 9 No 1 (2025): Mei, 2025
Publisher : Program Studi Sosiologi Fakultas Ilmu Sosial dan Ilmu Politik Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jmm.v9i1.7331

Abstract

Penelitian ini menganalisis efektivitas investasi pendidikan tinggi dari perspektif Analisis Biaya-Manfaat (CBA), dengan landasan kuat pada konsep biaya dan manfaat dari Teori Pilihan Rasional (Rational Choice Theory) James Coleman. Dalam konteks pilihan individu untuk melanjutkan pendidikan, Coleman menekankan bahwa keputusan didasarkan pada perhitungan rasional untuk memaksimalkan manfaat pribadi sambil meminimalkan biaya. Tujuan utama studi ini adalah untuk mengidentifikasi dan mengukur berbagai dimensi biaya dan manfaat pendidikan tinggi, baik yang bersifat moneter maupun non-moneter, bagi mahasiswa di Indonesia. Dari sudut pandang akuntansi, penelitian ini secara cermat menghitung biaya finansial langsung (misalnya, uang kuliah, biaya hidup) dan biaya peluang (kehilangan pendapatan). Sementara itu, perspektif sosiologi digunakan untuk mengeksplorasi manfaat non-moneter seperti peningkatan modal sosial, mobilitas sosial, dan akses ke jaringan profesional, yang juga merupakan bagian dari kalkulasi rasional individu menurut Coleman. Metode penelitian yang digunakan adalah pendekatan kuantitatif melalui survei daring yang melibatkan mahasiswa dan alumni dari berbagai latar belakang universitas di Indonesia. Data yang dikumpulkan mencakup riwayat pengeluaran pendidikan, pendapatan sebelum dan sesudah kuliah, serta persepsi subjektif mengenai keuntungan sosial dan personal. Hasil penelitian awal menunjukkan bahwa, meskipun biaya finansial awal pendidikan tinggi tergolong tinggi, manfaat jangka panjang yang dirasakan—baik dalam bentuk peningkatan pendapatan maupun peningkatan status sosial dan peluang—umumnya melampaui biaya tersebut, memvalidasi asumsi dasar teori pilihan rasional.
Co-Authors Kartika Kartika KOSUKE MIZUNO, KOSUKE Raldi Hendro Koestoer, Raldi Hendro Safitri, Karyani Suyud Warno Utomo