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Implementation of Regulatory Impact Analysis as an Instrument of Regulatory Reform Towards the Formation of Quality Legislation within the Framework of the Rule of Law in Indonesia Parikesit, Satya Bhakti; Herman, KMS
Indonesian Journal of Multidisciplinary Science Vol. 4 No. 10 (2025): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v4i10.1149

Abstract

Public accountants play an important role in ensuring the reliability and transparency of financial reports through an independent and objective audit process. However, in practice, public accountants are often faced with pressure from certain parties that can interfere with their independence and cloud their objectivity. Therefore, legal protection is a crucial aspect to ensure the professionalism and integrity of public accountants in carrying out their duties. This study strives to examine the forms of legal protection available to public accountants in Indonesia, as well as to assess the effectiveness of existing regulations in protecting them from pressure, intimidation, and legal risks that may arise during the audit process. Using a normative legal approach, this study found that although there are various legal provisions governing the public accounting profession, strengthening regulations and protection mechanisms is still needed to ensure that they can work professionally without detrimental intervention.
Preparation and Implementation of Government Regulations in Lieu of Laws as a Government Tool to Handle the Economic Crisis in Indonesia Parikesit, Satya Bhakti; Redi, Ahmad
Jurnal Greenation Sosial dan Politik Vol. 3 No. 2 (2025): Jurnal Greenation Sosial dan Politik (Mei - Juli 2025)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgsp.v3i2.373

Abstract

The preparation and implementation of Government Regulation instead of Law (PERPU) is one of the main strategies used by the Indonesian government to deal with the ongoing economic crisis. In the context of global economic uncertainty and the impacts felt domestically, PERPU is flexible for the government to quickly respond to emergencies without waiting for a long legislative process. This article aims to analyze the role of PERPU in responding to various economic challenges, from business sector recovery to increasing socio-economic stability. In addition, this study also assesses the effectiveness of the implementation of PERPU in overcoming structural problems arising from the crisis and its impact on long-term economic policy in Indonesia. By using a policy analysis approach, it is desired to obtain a deeper understanding concerning the contribution of PERPU in reducing the crisis and accelerating Indonesia's economic recovery.