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All Journal Berajah Journal Jurnal Administrasi Negara
Gunawan Widjaja
Senior Lecturer Faculty of Law Universitas 17 Agustus 1945 Jakarta, Indonesia
Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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KONSEP DASAR AKUNTANSI SEBAGAI LANDASAN PENYUSUNAN LAPORAN KEUANGAN: KAJIAN PUSTAKA TENTANG PRINSIP ENTITAS, AKRUAL, KESINAMBUNGAN USAHA, DAN HARGA PEROLEHAN Gunawan Widjaja
Berajah Journal Vol. 6 No. 1 (2026): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v6i1.212

Abstract

This article examines the fundamental concepts of accounting as the basis for the preparation of financial statements through a literature review of four key principles: the entity principle, the accrual basis, the going concern assumption, and the historical cost principle. The entity principle emphasises the separation between the business entity and its owners, ensuring that financial statements objectively reflect the company’s financial position. The accrual basis ensures that revenue and expenses are recognised in the period in which they occur, rather than when cash is received or paid, thereby making financial performance more relevant and comparable. The going concern assumption allows for the measurement of assets and liabilities under normal conditions, including the use of periodic depreciation, whilst the historical cost principle provides an objective and verifiable basis for the measurement of assets and liabilities. The findings of the study indicate that the four fundamental accounting concepts are interrelated and form a crucial foundation for maintaining the consistency, reliability, and relevance of financial statement information for users.
PENGATURAN DAN PENGAWASAN BADAN USAHA MILIK NEGARA (BUMN) DALAM PERSPEKTIF HUKUM ADMINISTRASI NEGARA Gunawan Widjaja
ADMIN: Jurnal Administrasi Negara Vol. 3 No. 2 (2025): MARET
Publisher : CV. Adiba Aisha Amira

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Abstract

The regulation and supervision of State-Owned Enterprises (SOEs) in the perspective of State Administration Law focuses on the application of good corporate governance principles, such as transparency, accountability, and professionalism. The main objective of this regulation is to ensure that SOEs are not only profit-oriented, but also contribute to the service and welfare of the community in accordance with the constitutional mandate stated in Article 33 of the 1945 Constitution. Supervision of SOEs includes the active role of relevant ministries and effective internal supervision. This is done to ensure that SOE operations comply with applicable laws and regulations and support national development. Through adaptive and substantial regulatory and supervisory mechanisms, SOEs are expected to create a healthy and competitive business climate and provide maximum benefits for the wider community.
DINAMIKA KEBIJAKAN ADMINISTRASI KESEHATAN DI ERA DIGITAL: TANTANGAN DAN SOLUSI HUKUM Gunawan Widjaja
ADMIN: Jurnal Administrasi Negara Vol. 3 No. 3 (2025): MEI
Publisher : CV. Adiba Aisha Amira

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Abstract

The digital era has brought fundamental changes to the field of healthcare administration through the adoption of technologies such as telemedicine, electronic medical records, and health applications. These developments offer significant benefits in improving efficiency, accessibility, and the quality of healthcare services. However, they also present new challenges, such as threats to patient privacy and data security, digital literacy gaps, and regulatory limitations that hinder the adoption of technological innovations. This article analyses the dynamics of healthcare administration policies in the digital era, identifies key challenges, and proposes adaptive and comprehensive legal solutions. By strengthening collaboration between the government, healthcare providers, and technology developers, and ensuring the protection of patient rights through flexible and innovative regulatory frameworks, the digital era can be leveraged to advance a more inclusive, safe, and responsive healthcare system that meets the needs of society.
PENGATURAN LEGALITAS ADMINISTRASI REKAM MEDIS SEBAGAI ALAT BUKTI DALAM SENGKETA HUKUM Gunawan Widjaja
ADMIN: Jurnal Administrasi Negara Vol. 3 No. 3 (2025): MEI
Publisher : CV. Adiba Aisha Amira

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Abstract

Medical records are essential documents that record all healthcare services provided to patients. In the context of legal disputes, medical records serve as primary evidence that can help uphold justice. Therefore, the legal aspects of medical record administration are crucial to ensure their validity and authenticity as evidence in court. This study aims to examine the legal regulations governing medical record administration, including storage mechanisms, authentication, and accessibility, to ensure compliance with applicable legal regulations. The results of the study indicate that professional, comprehensive, and legally compliant medical record management can provide legal protection for healthcare professionals, patients, and related institutions. With clear legal regulations, medical records can function optimally as valid evidence in resolving legal disputes involving medical aspects, thereby supporting the achievement of justice.
REGULASI ADMINISTRASI KESEHATAN DALAM RANGKA MENINGKATKAN KEADILAN AKSES LAYANAN KESEHATAN Gunawan Widjaja
ADMIN: Jurnal Administrasi Negara Vol. 3 No. 3 (2025): MEI
Publisher : CV. Adiba Aisha Amira

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Abstract

Health administration regulations are crucial in efforts to improve equitable access to health services for all segments of society. Effective regulations can reduce disparities in access to services, especially for vulnerable groups such as low-income communities and those in remote areas. Transparency and good governance of these regulations also enhance public trust and ensure optimal utilisation of resources. Additionally, the integration of health technology and patient data digitalisation can support administrative efficiency and reduce common barriers. Regular evaluation and development of regulations are necessary to adapt to the evolving needs of society and address modern health challenges. Thus, effective health administration regulations not only improve equitable access to services but also support the achievement of a sustainable and equitable health system
ANALISIS YURIDIS DAN DAMPAK KESEHATAN HUKUMAN PIDANA TERHADAP PENYALAHGUNAAN NARKOTIKA DI INDONESIA: KAJIAN KOMPREHENSIF ATAS UNDANG-UNDANG NOMOR 35 TAHUN 2009 DAN UPAYA REHABILITASI DALAM SISTEM PERADILAN PIDANA Hotmaria Hertawaty Sijabat; Gunawan Widjaja
ADMIN: Jurnal Administrasi Negara Vol. 3 No. 1 (2025): Jurnal Administrasi Negara
Publisher : CV. Adiba Aisha Amira

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Abstract

The legal analysis and health impact of criminal penalties for drug abuse in Indonesia are crucial issues in efforts to combat drugs effectively and fairly. This study examines the implementation of Law No. 35 of 2009, which regulates a dual system of criminal sanctions and rehabilitation for drug abusers. The results of the study show that although the law has regulated rehabilitation as an alternative, the application of prison sentences is still dominant and often ignores the difference between users and dealers. The health impact of criminal punishment in the form of significant physical and psychological disorders creates an urgent need to strengthen rehabilitation as a recovery effort. Rehabilitation has been proven to be more effective in reducing recidivism and improving the quality of life of abusers compared to prison sentences. The study emphasises the importance of reforming legal policies and the judicial system by integrating health aspects to balance legal protection and the social recovery of drug abusers.
TRANSFORMASI TATA KELOLA DAN AKUNTABILITAS ADMINISTRASI NEGARA DALAM OPTIMALISASI KINERJA BADAN USAHA MILIK NEGARA (BUMN) MELALUI IMPLEMENTASI PRINSIP GOOD CORPORATE GOVERNANCE DI ERA REFORMASI BIROKRASI Gunawan Widjaja
ADMIN: Jurnal Administrasi Negara Vol. 3 No. 5 (2025): Jurnal Administrasi Negara
Publisher : CV. Adiba Aisha Amira

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Abstract

This study analyses the transformation of governance and accountability in state administration in optimising the performance of state-owned enterprises (SOEs) through the implementation of Good Corporate Governance (GCG) principles in the era of bureaucratic reform in Indonesia. Using a systematic literature review approach, the study identifies synergies between the New Public Management paradigm and the five principles of GCG—transparency, accountability, responsibility, independence, and fairness—which have been proven to improve SOE financial performance indicators such as ROA, ROE, and dividend contributions to the state budget. The main findings show that national bureaucratic reform has created a hybrid governance ecosystem that minimises political conflicts of interest, strengthens external oversight by the State Audit Agency (BPK) and the Corruption Eradication Commission (KPK), and supports the digitisation of governance for operational efficiency. Although bureaucratic cultural challenges and regulatory duality still exist, this model has proven effective through case studies of Telkom and Pertamina, making it a best practice for optimising state-owned corporations in developing countries.
IMPLEMENTASI DAN TANTANGAN PRINSIP TRANSPARANSI, AKUNTABILITAS, DAN KEMANDIRIAN DALAM TATA KELOLA BADAN USAHA MILIK NEGARA: KAJIAN PUSTAKA SISTEMATIS DALAM MENDORONG EFEKTIVITAS DAN KEBERLANJUTAN ORGANISASI Gunawan Widjaja
ADMIN: Jurnal Administrasi Negara Vol. 3 No. 5 (2025): Jurnal Administrasi Negara
Publisher : CV. Adiba Aisha Amira

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Abstract

This study conducts a systematic literature review of the implementation of the principles of transparency, accountability, and independence in the governance of State-Owned Enterprises (SOEs) in Indonesia, with a focus on their contribution to organisational effectiveness and sustainability. Through literature analysis, significant progress was found through the SOE Ministerial Regulation PER-01/MBU/2011 and digital transformations such as the GRC system at PT Pertamina, which increased the average GCG Rating score to 3.5/5 in 2024. However, key challenges include political intervention (65% of corruption cases related to political affiliations), bureaucratic culture, and policy uncertainty, which hinder management independence. Recommendations include reforming the Board of Commissioners to be 50% independent, establishing a Single SOE Data Portal, and mandatory GCG certification to achieve a score of 4.5/5 by 2027, in order to strengthen the global competitiveness of SOEs.
Co-Authors Hotmaria Hertawaty Sijabat