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INDONESIA
Devotion: Journal of Research and Community Service
Published by Green Publisher Indonesia
ISSN : 27770915     EISSN : 27976068     DOI : 10.36418
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Devotion : Journal of Community Service : is a journal that makes it easy for anyone who wants to publish scientific papers in an intensive manner in research. This journal also aims to bridge the gap between textual and contextual approaches to all clumps of knowledge; So, the journal invited the meeting points of several disciplines and scholars.
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Articles 11 Documents
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Search results for , issue "Vol. 6 No. 7 (2025): Devotion: Journal of Community Research" : 11 Documents clear
Strengthening the Role of the Corruption Eradication Commission in Combating Corruption Crimes and Evaluating Its Effectiveness in Addressing Corruption Cases Prasetyo, Anton; Herman, KMS
Devotion : Journal of Research and Community Service Vol. 6 No. 7 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i7.25475

Abstract

Corruption is a serious issue that hinders development in Indonesia, affecting the economy, politics, and social sectors. To address this issue, the government established the Corruption Eradication Commission (Komisi Pemberantasan Korupsi, KPK) as an independent institution tasked with the prevention, investigation, prosecution, and handling of corruption crimes. However, over time, the role and performance of the KPK have faced various challenges, including political intervention, regulatory changes, and obstacles in law enforcement. Therefore, this study aims to analyze the role and performance of the KPK in eradicating corruption crimes in Indonesia, as well as to evaluate its effectiveness in addressing corruption cases. This research uses both normative juridical and empirical methods. The normative juridical approach is carried out by analyzing various regulations related to corruption eradication, such as Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 on Corruption Eradication, as well as Law Number 19 of 2019 on amendments to the KPK Law. Additionally, this research also adopts an empirical approach by reviewing secondary data from official KPK reports and various case studies that illustrate the patterns and effectiveness of law enforcement in corruption cases in Indonesia. Through the analysis of regulations and the implementation of the KPK’s authority, this study aims to provide a more comprehensive understanding of the institution’s role in corruption eradication. The results of this research also aim to identify the challenges faced by the KPK and provide strategic recommendations to strengthen the effectiveness of the institution in carrying out its duties. Thus, this research contributes to reinforcing efforts to combat corruption in Indonesia and improving policies related to the independence and performance of the KPK.
The Impact of Artificial Intelligence Utilization on Advocacy Practices and Professional Ethics in the Legal Field Darmawan, Andri; Soesatyo , Bambang
Devotion : Journal of Research and Community Service Vol. 6 No. 7 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i7.25476

Abstract

The integration of Artificial Intelligence (AI) in legal practice has brought both transformative advancements and significant ethical challenges. This study examines the role of AI in enhancing advocacy practices, including legal research, document automation, and case prediction. Despite its potential for improving efficiency and accessibility, AI raises concerns regarding professional ethics, particularly around issues such as client confidentiality, accountability, and the independence of advocates. Using a normative approach and literature review, this research aims to analyze the implications of AI in the legal field, focusing on its impact on the advocacy profession and the ethical dilemmas it creates. The findings reveal that while AI can streamline administrative tasks and support data-driven decision-making, it also presents risks such as data security breaches and loss of human judgment in complex legal cases. The study highlights the necessity for stronger ethical guidelines and regulatory frameworks to safeguard client interests and preserve the integrity of the legal profession. This research emphasizes the importance of integrating AI into legal practice while maintaining a balance between technological advancement and ethical responsibility.
Effectiveness of Fiscal Criminal Law Enforcement in Handling Criminal Acts in the Taxation and Customs Sector N., Anggiat Ris Hardinata; Vic, Binsar Jon
Devotion : Journal of Research and Community Service Vol. 6 No. 7 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i7.25477

Abstract

Fiscal criminal law enforcement has a strategic role in protecting the fiscal interests of the state, especially in the taxation and customs sectors which are the main sources of state revenue. This study aims to analyze the effectiveness of fiscal criminal law enforcement in handling criminal acts that are detrimental to state revenue, with a focus on the provisions stipulated in the Law on General Provisions and Tax Procedures (UU KUP), the Law on Harmonization of Tax Regulations (UU HPP), and the Customs Law. The research method used is a normative legal approach with an analysis of relevant laws and court decisions. The results indicate that although there have been quite comprehensive regulations, there are still challenges in coordination between law enforcement agencies, gaps between administrative and criminal sanctions, and obstacles to proof. Therefore, it is necessary to strengthen the law enforcement mechanism and harmonize regulations to improve the effectiveness of handling fiscal crimes as a whole.
Analysis of Legal Voids in the Implementation of Public Private Partnerships as a Model for Financing Infrastructure Projects in Indonesia Tiawarman K., Andriansyah; Vic , Binsar Jon
Devotion : Journal of Research and Community Service Vol. 6 No. 7 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i7.25478

Abstract

Public Private Partnership (PPP) has become a vital model for financing infrastructure development in Indonesia, addressing the limitation of state budget resources. However, the implementation of this model faces significant challenges due to legal voids and unclear regulations, leading to uncertainty and inefficiencies in infrastructure projects. This study aims to identify and analyze the legal gaps in the PPP framework, assess their impact on the cooperation process between the government and the private sector, and evaluate efforts by the government to address these gaps. Utilizing a normative legal approach and case study analysis, the research explores existing legal norms, identifies inconsistencies in regulations, and examines their effects on PPP project outcomes. The findings highlight the lack of synchronized regulations, unclear risk allocation, and gaps in contract termination and dispute resolution mechanisms. These issues contribute to investor hesitation and project delays. The study concludes that comprehensive regulatory reforms, including the establishment of a unified PPP law and clearer risk-sharing mechanisms, are necessary to create a more conducive investment climate and enhance the effectiveness of PPPs in infrastructure development. This research offers practical recommendations to improve legal certainty and policy implementation for future PPP projects in Indonesia.
Normative Study of the Inconsistency of the Supreme Court Circular Letter Number 2 of 2019 with Statutory Regulations in Bankruptcy Filing by Workers Nugraha, Lingga; Vic, Binsar Jon
Devotion : Journal of Research and Community Service Vol. 6 No. 7 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i7.25479

Abstract

This research is motivated by the dualism of considerations and decisions of judges in addressing bankruptcy applications filed by workers, which prompted the Supreme Court to issue Supreme Court Circular Letter Number 2 of 2019. This study aims to analyze the legal problems in terms of substance in the circular letter as a legal basis for workers filing for bankruptcy. The method used is normative legal research with a statutory and a conceptual approach. The research results indicate that there are several legal problems in the substance of the Supreme Court Circular Letter Number 2 of 2019, including inconsistencies with the concept of bankruptcy in applicable laws and regulations, potential violations of absolute authority between the Commercial Court and the Industrial Relations Court, and the emergence of a legal vacuum that has an impact on legal certainty and protection for workers as creditors. The findings of this study have significant implications for both legal practice and policy. Firstly, the inconsistency in the application of bankruptcy law for workers creates confusion and limits workers' rights, undermining their ability to access timely justice. Furthermore, the legal vacuum caused by the circular letter highlights the need for clearer legislation to align judicial practices with constitutional rights. The study calls for a revision of SEMA Number 2 of 2019 to ensure workers are granted equal legal protections and access to bankruptcy processes, strengthening their bargaining position and guaranteeing their rights as creditors. Additionally, this research could guide lawma.
The Influence of Professionalism, Independence, and Competence on Materiality Level Consideration at the Inspectorate General of BPK Azhar, Muhammad Hakim; Widyasari, Widyasari
Devotion : Journal of Research and Community Service Vol. 6 No. 7 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i7.25483

Abstract

This study aims to analyze the influence of auditor professionalism, independence, and competence on materiality level judgment at the Inspectorate General of the Audit Board of Indonesia (BPK). The background of this research is based on the importance of individual auditor factors in determining materiality levels, which are a crucial aspect of the financial audit process. This research uses a quantitative approach with a survey method through questionnaires distributed to BPK auditors. The data obtained were analyzed using multiple linear regression to examine the relationships between variables. The results of the study indicate that professionalism has a significant effect on materiality level judgment, whereas independence and competence do not have a significant effect. This research is expected to contribute to auditors, users of financial statements, and supervisory institutions in improving audit quality and supporting reliable financial reporting-based decision-making.
The Influence of Examiner Independence, Competence, and Work Experience on Audit Quality at The Inspectorate General of the Audit Board of the Republic of Indonesia Nahdloddin, Muhammad; Widyasari, Widyasari
Devotion : Journal of Research and Community Service Vol. 6 No. 7 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i7.25484

Abstract

The purpose of this study is to analyze the influence of auditor independence, competence, and work experience on audit quality at the Inspectorate General of the Audit Board of the Republic of Indonesia (BPK RI). The sample for this study consisted of 86 respondents who are examiners at the Inspectorate General of BPK RI, and a non-probability sampling method was used. The type of data utilized is primary data, collected from questionnaires completed by respondents via Google Form. The software used to process the data in this research is IBM SPSS Statistics 26. The results indicate that auditor independence, competence, and work experience have a positive and significant influence on audit quality.
Auditor's Ability to Detect Fraud: Analysis of Internal and External Factors Agung, Raden Aji Pangersa; Widyasari, Widyasari
Devotion : Journal of Research and Community Service Vol. 6 No. 7 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i7.25485

Abstract

This study aims to analyze the influence of internal and external factors on auditors’ ability to detect fraud. The internal factors examined include experience and professional skepticism, while the external factors consist of workload and time pressure. The subjects of this study were auditors working at the Audit Board of the Republic of Indonesia (BPK RI). The sample was selected using a purposive sampling method, with valid responses obtained from 109 auditors. Data were collected through an online questionnaire and analyzed using SPSS version 26.0 and Microsoft Excel 2021. The analysis method used was multiple linear regression, along with classical assumption testing and instrument validity and reliability tests. The results show that experience and professional skepticism have a positive and significant effect on auditors’ ability to detect fraud. In contrast, workload and time pressure do not have a significant effect. These findings highlight the importance of strengthening internal auditor factors—particularly through enhancing experience and fostering professional skepticism—to support the effectiveness of fraud detection in the audit process.
The Role of the Good Corporate Gorvernance Mechanism in Mitigating Profit Management Practices Khoirunnisa, Sabrina; Wijoyo, Amin
Devotion : Journal of Research and Community Service Vol. 6 No. 7 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i7.25486

Abstract

This study aims to examine the influence of audit committees, institutional ownership, and independent commissioners as part of good corporate governance on earnings management practices in energy sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research sample consists of 57 energy companies selected through purposive sampling. Earnings management is measured using the Modified Jones Model, while the independent variables are assessed using indices and ratios. The data were analyzed using panel data multiple regression with EViews 12 software. The results indicate that the audit committee has a significant negative effect on earnings management, institutional ownership has a significant positive effect, while the independent commissioners have a negative but statistically insignificant effect. These findings underscore the need to strengthen corporate governance substantively, particularly by enhancing the active role of institutional investors and improving the independence and competence of board members.
The Influence of Audit Complexity, Time Budget Pressure, and Auditor Competence on Audit Quality at The Inspectorate General of The Audit Board of The Republic of Indonesia Sastha, Arga; Sudirgo, Tony
Devotion : Journal of Research and Community Service Vol. 6 No. 7 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i7.25488

Abstract

This study aims to analyze the influence of audit complexity, time budget pressure, and auditor competence on audit quality at the Inspectorate General of the Audit Board of the Republic of Indonesia (BPK RI). The research employs a quantitative approach using a survey method involving 96 internal auditors at the Inspectorate General of BPK RI, with data analyzed through multiple linear regression using statistical software. The results indicate that audit complexity has a significant negative effect on audit quality, auditor competence has a significant positive effect, while time budget pressure has no significant effect. These findings suggest that audit quality can be improved by strengthening auditor competence and managing the complexity of audit tasks, even though time pressure is not a directly determining factor in audit implementation. These results are expected to provide useful strategic input for BPK RI in improving internal audit quality and serve as a practical reference for auditors and other supervisory institutions in managing the various factors that influence the overall quality of audit outcomes

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