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All Journal Jurnal Cendekia Ilmiah Jurnal Sipakatau Journal of Economic Education and Entrepreneurship Studies
Aleng, Yohana Lince
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Social Sciences Veterinary Other

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Perlindungan Hukum Terhadap Data Privasi Anak yang Berhadapan dengan Hukum Aleng, Yohana Lince; Mega, Mario Kore; Sooai, Martha Y.; Benafa, Yohanis Imanuel; Pattiruhu, Fransina
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 4: Juni 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i4.10498

Abstract

Penelitian ini membahas persoalan pelanggaran etika dan hukum dalam pemberitaan media terhadap anak yang berhadapan dengan hukum, khususnya terkait pengungkapan identitas anak oleh media massa. Meskipun telah diatur dalam berbagai peraturan perundang-undangan seperti Undang-Undang Perlindungan Anak, Undang-Undang Pers, dan Kode Etik Jurnalistik, praktik pemberitaan yang mengabaikan perlindungan hak anak masih sering ditemukan. Penelitian ini menggunakan metode kualitatif melalui studi pustaka dan analisis peraturan perundang-undangan serta kode etik jurnalistik. Temuan menunjukkan bahwa rendahnya pemahaman jurnalis dan kurangnya mekanisme pengawasan dari masyarakat menyebabkan pelanggaran terus terjadi. Penelitian ini merekomendasikan strategi sosialisasi hukum dan penguatan peran Dewan Pers sebagai mekanisme pelaporan, serta pentingnya kolaborasi lintas sektor untuk menciptakan ekosistem media yang ramah anak.
A Value Chain Based Strategic Management Accounting Model for Private Higher Education Institutions Minggu, Angela Merici; Aboladaka, Jusuf; Aleng, Yohana Lince; Manu, Christian Daniel; Kase, Alfred G. O.
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 1 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i1.195

Abstract

This study examines the development of a value chain based strategic management accounting model in private higher education institutions. The issue has become increasingly important in a competitive higher education environment, where institutions are required to manage academic and managerial activities more strategically to create value and sustain competitiveness. Using a qualitative case study approach, the study was conducted across three private higher education institutions. Data were collected through in depth interviews, observations, and document analysis, and were examined using open coding, axial coding, and selective coding procedures. The analysis focused on identifying the interdependencies among primary and support activities within the institutional value chain and assessing their contributions to value creation. The findings show that value creation is achieved through the integration of academic functions and support systems, while strategic management accounting plays an important role in generating relevant cost and performance information for managerial decision making. This integration contributes to stronger institutional reputation, improved accreditation outcomes, and greater financial sustainability. The study concludes that the proposed model can support competitive advantage by aligning value chain activities with strategic information needs, thereby strengthening managerial responsiveness and long term institutional performance.
Prevention and Law Enforcement of Criminal Acts of Corruption Causing State Financial Losses Ekon, Yanto M.P.; Ndaomanu, Melkianus; Aleng, Yohana Lince; Mangililo, Ira D.; Mau, Ellon Belwan Cornelium
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 3 No. 2 (2026): Jurnal Sipakatau
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/sipakatau.v3i2.717

Abstract

Corruption crimes causing state financial losses in East Nusa Tenggara Province (NTT) continue to increase. As an archipelagic province, all corruption cases across 21 districts and 1 city must be tried at the Corruption Crime Court in Kupang, requiring substantial state operational costs. This normative legal research, employing descriptive and prescriptive methods, analyzes court decisions from the Kupang Corruption Court to examine prevention strategies and selective law enforcement mechanisms. The findings reveal that most corruption cases stem from government procurement, particularly construction services. Critical acts include volume shortfalls, work not conforming to specifications, building failures, and failure to disburse maintenance guarantees. The research demonstrates that law enforcement often increases state financial losses when the proven loss is smaller than the operational budget (ranging from IDR 491–492 million per case) or when defendants are acquitted, wasting state funds. Between 2020–2024, corruption caseloads fluctuated between 49–92 cases annually, confirming that punitive-centric enforcement alone is ineffective. This study proposes: (1) involving competent university experts in procurement processes to verify materials, volumes, and specifications before fund disbursement; (2) amending legislation to limit Corruption Court jurisdiction to cases involving minimum losses of IDR 1 billion, harmonizing with KPK authority; and (3) adopting selective enforcement prioritizing state financial recovery over imprisonment, especially for de minimis losses. Building failures should be resolved under Construction Services Law (civil remedies), not automatically prosecuted as corruption. Effective corruption enforcement should be measured by recovered state assets, not solely by conviction rates.
Co-Authors Alfred G.O Kase Angela Merici Minggu Benafa, Yohanis Imanuel Christian Daniel Manu Ekon, Yanto M.P. Jusuf Aboladaka Mau, Ellon Belwan Cornelium Mega, Mario K. Mega, Mario Kore Ndaomanu, Melkianus Pattiruhu, Fransina Sooai, Martha Y.