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All Journal SHARE Journal: Studi Hukum Keuangan Negara/Daerah Balance: Jurnal Ekonomi
Najib, Muh
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Implikasi Yuridis Perubahan Kementerian/Lembaga pada Kabinet Merah Putih Terhadap Pelaksanaan Tindak Lanjut Rekomendasi Hasil Pemeriksaan Badan Pemeriksa Keuangan: Legal Implications of Reorganization of “Merah Putih” Cabinet to the Implementation of the Follow Up to Audit Recommendations of the Audit Board Najib, Muh; Siregar, Desfreidna
SHARE Journal Vol. 1 No. 1 (2025): JSHARE Vol. 1 No. 1, June 2025
Publisher : Badan Pembinaan dan Pengembangan Hukum Pemeriksaan Keuangan Negara Badan Pemeriksa Keuangan RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jshare.v1i1.2096

Abstract

The formation of Indonesia’s Merah Putih Cabinet in 2024 has altered the composition and structure of several ministries and agencies, despite prior audits and recommendations by the Audit Board of Indonesia (BPK). This study analyzes the legal implications of such restructuring on the follow-up of BPK audit recommendations (TLRHP), employing normative juridical method, utilizing both statutory and conceptual approaches. The findings indicate that, according to Article 7, letter d, of BPK Regulation No. 2 of 2017, changes to ministries or agencies that affect the organization’s existence may render follow-up recommendations infeasible, subject to BPK's professional judgment. However, the legislation does not specify how TLRHP should be executed in entities that have undergone restructuring, nor does it define the criteria used by BPK to exercise professional judgment in such cases. From the perspective of the theory of authority, TLRHP can only be executed by officials authorized under the prevailing regulations to take the recommended actions. Furthermore, the theory of legal responsibility suggests that positional responsibility, as outlined in BPK's recommendations, can be transferred to the succeeding official or the official currently in charge. In contrast, the individual responsibility, as specified in BPK's recommendations, must be borne and carried out by the individual concerned.
THE EFFECT OF LEADERSHIP, QUALITY OF HUMAN RESOURCES AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE AT UTSMAN BIN AFFAN LIBRARY, INDONESIAN MUSLIM UNIVERSITY MAKASSAR Fhara, Fhara; Najib, Muh; Hasan, Hamzah
Jurnal Ekonomi Balance Vol. 16 No. 1 (2020): (June 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v16i2.4550

Abstract

The purpose of this study was to determine the influence of leadership, quality of human resources and organizational culture on employee performance at the Utsman Bin Affan Library of UMI Makassar. The population of this research is the total number of employees within the Utsman Bin Affan library at UMI Makassar, totaling 30 people. The research approach used is descriptive quantitative. Data collection was carried out by distributing questionnaires and literature study. Processing and data analysis using the latest version of the SPSS application. The results of this study indicate that based on partial testing, leadership variables, human resource quality, and organizational culture have a positive and significant effect on employee performance at the Utsman Bin Affan UMI Makassar Library. This can be seen from the value of t-count> t-table, namely 2.98 which is obtained from df2 = 26; α = 0.05 and it can also be seen from the significance level value <0.05, namely the leadership variable with the t-test 3.121> 2.98 or the significance 0.004 <0.05 (significant effect), the variable quality of human resources with t-test 3.566> 2.98 or a significance of 0.001 <0.05 (significant effect), and the organizational culture variable with t-count 3.006> 2.98 or a significance of 0.002 <0.05 (significant effect).
Co-Authors Fhara, Fhara Hamzah Hasan, Hamzah Siregar, Desfreidna