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All Journal AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Terekam Jejak (JTJ)
Assyifa, Frimadesta Nur
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Criminal Responsibility of Money Laundering from The Proceeds of Narcotics Abuse in Bandar Lampung Astri Ruli Yolanda; Assyifa, Frimadesta Nur
Jurnal Terekam Jejak Vol 2 No 3 (2024): Criminal Law and International Politics
Publisher : Terekam Jejak Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/

Abstract

Money laundering cases that originate from narcotics buying and selling transactions carry quite severe criminal sanctions, including being subject to corporal punishment and also being subject to fines . This research will use an approach juridical normative , implemented through study documents to conduct research and review sources of planned legal materials in the form of written regulations. Conclusions of Research is based on the reality obtained throughout hearing ongoing , the panel of judges did not get it information that can be liberating perpetrator from accountability legal action , either as justification and or reason forgiveness , therefore the panel of judges concluded that the action was carried out The suspect must be held accountable to him and because the perpetrator can be held responsible , then the defendant must be declared guilty of the case charged to him , and must be given a mandatory criminal sanction equal to his actions . Defendant criminal Money laundering is also responsible his active actions through the sale of narcotics are punishment criminal 9 years in prison as well penalty worth IDR 1,000,000.000,- (One billion rupiah) with conditions if the sanctions are not paid will replaced a sentence of 3 months in prison , decided several pieces of evidence were taken by the State and confiscated will crushed and burdened to pay court costs​ worth Rp. 2,000,- (two thousand rupiah).
Pengaruh Sertifikasi Profesi pada Kualitas Audit terhadap Profesi Auditor Eksternal Assyifa, Frimadesta Nur
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i3.1004

Abstract

This research study examines the relationship between accounting education, professional certification, ethical decision-making, and audit quality in the manufacturing sector. The study focuses on five manufacturing companies located in West Java, Indonesia. The primary objective is to investigate how accounting education, professional certification, and ethical decision-making influence audit quality in these companies. A quantitative research design was used, and data were collected through structured questionnaires given to accounting and audit professionals. The findings show a positive correlation between accounting education, professional certification, ethical decision-making, and audit quality. Further regression analysis revealed that these factors collectively predict audit quality in manufacturing companies. This study highlights the importance of continuous education, professional certification, and ethical behavior in enhancing audit quality. The findings contribute to the existing literature and offer valuable insights for manufacturing companies aiming to improve their accounting and auditing practices.
Co-Authors Astri Ruli Yolanda