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All Journal JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Kemitraan Masyarakat
Abdul Rahman Salman Paris
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Humanities Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Public Health Other

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Peningkatan Literasi Fiskal Masyarakat Sipil melalui Sekolah Anggaran: Mendorong Efisiensi dan Transparansi Belanja APBD Lombok Timur 2025 Sandy Ari Wijaya; Usnadi Usnadi; Purnama Hadi Kusuma; Abdul Rahman Salman Paris; Widya Hartati; Ratna Yuniarti
Jurnal Kemitraan Masyarakat Vol. 2 No. 4 (2025): Desember : Jurnal Kemitraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jkm.v2i4.2668

Abstract

The Community Service (PkM) activity aimed to enhance the capacity of civil society to conduct effective public oversight of the East Lombok Regency Regional Revenue and Expenditure Budget (APBD) for fiscal year 2025. The “Budget School” program, organized by the Pimpinan Daerah Pemuda Muhammadiyah in collaboration with the Indonesian Forum for Budget Transparency (FITRA) NTB and ITSKes Muhammadiyah Selong, provided participants with a comprehensive and critical analysis of the regional budget structure and allocation patterns. The key findings highlighted notable fiscal inefficiencies, particularly the disproportionately high allocation for Employee Spending (Belanja Pegawai), which indicates an urgent need for budget reallocation toward increasing Capital Expenditure (Belanja Modal). Such realignment is essential to accelerate infrastructure development, enhance public service delivery, and ensure broader socio-economic benefits for the community. The event, conducted on September 25, 2025, successfully improved fiscal literacy among youth and civil society actors by strengthening their understanding of fiscal governance and legal oversight mechanisms. Overall, the activity fostered collective awareness and encouraged active participation in promoting sustainable, transparent, and efficient regional financial management.
Kekuatan Pembuktian Audit BPK dengan BPKP dalam Perkara Tindak Pidana Korupsi (Studi Putusan Nomor:24/Pid.Sus-TPK/2024/PN Mtr) Adhar; Abdul Rahman Salman Paris; Safran
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 7 No. 1 (2026)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol7iss1pp131-148

Abstract

In corruption cases with the same object and subject audited by different state institutions, the results are different, which creates legal uncertainty. However, the reference for the legal considerations of the panel of judges in the Corruption Crime Court Decision at the Mataram District Court Decision Number: 24 / Pid.Sus-TPK / 2024 / PN Mtr is the BPKP audit results, even though one of the three panels of judges has a different opinion. The results of the study. The evidentiary strength of the BPKP audit results with the BPK when the two state institutions, namely the BPK and BPKP, calculate state losses in the same case (item and object). However, there are differences and differences, so in terms of evidentiary strength, the BPK audit results must be prioritized because they are of a higher position based on the Constitution and Law and have the authority to audit and declare state financial losses, while the BPKP is based on a Presidential Regulation and does not have the authority to declare state financial losses. Therefore, Decision Number: 24/Pid.Sus-TPK/2024/PN Mtr should disregard the BPKP audit evidence and use the audit by the NTB Provincial Representative Office of the BPK.
Co-Authors Adhar Purnama Hadi Kusuma Ratna Yuniarti Safran Sandy Ari Wijaya Usnadi Usnadi WIDYA HARTATI