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All Journal Palito: Politics, Humanities, Laws, International Relations and Social Journal of Humanities Education Management Accounting and Transportation
Khairiah, Annisa
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Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Physics Social Sciences Transportation

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Analisis Pengelolaan Negara Bukan Pajak (PNBP): Pendekatan Teoritis dan Implikasi Audit Berbasis Risiko Khairiah, Annisa; Sitepu, Ariyanta Maulana; Ananda, Fadia; Fahluzi, M G; Panggabean, Fitri Yani
Journal of Humanities Education Management Accounting and Transportation Vol 2, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/hemat.v2i1.5219

Abstract

Penelitian ini berjudul "Analisis Pengelolaan Negara Bukan Pajak (PNBP): Pendekatan Teoritis dan Implikasi Audit Berbasis Risiko" bertujuan untuk mengkaji pengelolaan PNBP dalam konteks sistem keuangan negara Indonesia. Sebagai komponen komponen kesejahteraan nasional yang tidak bersumber dari pajak, PNBP mempunyai keunggulan strategis dalam memperkuat Anggaran Pendapatan dari nasional Belanja Negara (APBN) .kesejahteraan yang tidak bersumber dari pajak, PNBP mempunyai keunggulan strategis dalam memperkuat Anggaran Pendapatan dan Belanja Negara ( APBN ). studi mengadopsi ini pendekatan kualitatif dengan mengumpulkan data dari berbagai sumber dengan mengumpulkan data dari banyak sumber, seperti jurnal akademik dan data resmi. PNBP terdiri dari beberapa jenis, yaitu pendapatan dari sumber daya alam dan layanan pemerintah. Audit berbasis  risiko telah dijelaskan  sebagai alat penting untuk meningkatkan transparansi dan akuntabilitas PNBP. Temuan studi menunjukkan bahwa meskipun terdapat tantangan dalam pelaksanaan PNBP, kebijakan yang efektif dan transparan dapat meningkatkan kontribusi PNBP terhadap APBN dalam mendukung pembangunan nasional. Diharapkan bahwa penelitian ini dapat memberikan itu untuk meningkatkan kebijakan dan praktik PNBP yang akan lebih efektif dari waktu ke waktu .studi ini akan memberikan rekomendasi untuk meningkatkan kebijakan dan praktik PNBP yang akan lebih efektif dari waktu ke waktu.
Sekuritisasi Isu Kudeta Militer Myanmar Tahun 2021 oleh Indonesia terhadap Association Southeast Asian Nations (ASEAN) Khairiah, Annisa; Muhammad Yusra; Rifki Dermawan
Palito Vol. 4 No. 02 (2025): PALITO (Politics, Humanities, Laws, International
Publisher : Hubungan Internasional Universitas Andalas

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Abstract

On February 1, 2021, the military junta carried out a coup against the Myanmar government for alleged fraud in the November 2020 election which won Aung San Suu Kyi from the National Lead Democracy (NLD) Party. This coup directly impacted the security of Myanmar's neighboring countries and the international community, resulting in threats to the stability and sovereignity of ASEAN member states in Southeast Asia. This study aims to explain the stages of securitization carried out by Indonesia through President Joko Widodo and Indonesia Foreign Minister, Retno Marsudi, as part of ASEAN. These stages will be analyzed using the concept of securitization, which explains through two stages, raising the issue and convincing the audience. The method in this research uses qualitative method with descriptive approach that utilizes secondary data that has been found. This study found that President Joko Widodo and Indonesia Foreign Minister, Retno Marsudi securitized the issue against ASEAN member countries by making some efforts and giving various statements. These statements form an idea construction that the issue of Myanmar's military coup is a threat and requires collective emergency action. At the stage of raising the issue, Indonesia was the country that responded to the issue of the Myanmar military coup and was assisted by several functional actors outside the region. At the stage of convincing the audience, Indonesia held a bilateral meeting with the Prime Minister of Malaysia, a meeting with the Minister of Foreign Affairs of Myanmar, doing shuttle diplomacy and issued a series of statements to its audience. From this stage, it was found that Indonesia succeeded in legitimizing the issue of the Myanmar coup, thereby making ASEAN reach a consensus by holding the ASEAN Leader's Meeting (ALM) and forming five-point consensus. Keywords: Indonesia, Joko Widodo, Myanmar Military Coup, Retno Marsudi, Securitization.
Co-Authors Ananda, Fadia Fahluzi, M G Fitri Yani Panggabean Rifki Dermawan Sitepu, Ariyanta Maulana Yusra, Muhammad