Abstract:The scientific background regarding the case of gratuity in Indonesia, in terms of juridical violations under Articles 12A, 12B, and 12C of Law Number 31 of 1999, in conjunction with Law Number 20 of 2001 concerning the…
Eradication of Corruption Crimes, has caused poverty across various aspects of people’s lives. In addition, efforts to eradicate the crime of gratuity need to be supported by professional human resources and the enforcement of legal sanctions to foster personal awareness of anti-corruption. Based on the description above, the problem formulation is focused on: 1) Why is the integrity of state officials needed in eradicating graft cases? 2) What is the relationship between the philosophical study of the integrity of state officials in the case of gratuities? 3) What is the legal purpose of the integrity of state officials in the case of gratuities? The purpose of this study is to analyze the integrity of state officials in eradicating cases of gratuity. The approach method in this study is a normative juridical approach. The types of legal materials used are primary, secondary, and tertiary. The analysis technique used is qualitative descriptive. The results of the study are the eradication of gratuities in Indonesia, namely unlawful acts (corruption) by state officials/employees, receiving bribes (gratuities) from corporations or related parties, abuse of authority, and the practice of collusion with fictitious projects offering a 50%:50% profit split with contractors. This research novelty concludes that gratuities are unlawful acts by state officials who must be audited their salary financial data and even their family’s financial data through the Annual Personal Tax Payment Letter in accordance with the Regulation in Lieu of Law Number 1 of 2017 and reported to the Financial Audit Agency and the Financial Transaction Analysis Reporting Center in accordance with the Law of the Republic of Indonesia Number 8 of 2010.
Abstract:Student brawls involving children remain a recurring social phenomenon in Indonesia and frequently result in serious criminal offenses, including those causing death. Children as perpetrators of criminal acts occupy a special…
ecial position within the criminal justice system; therefore, their criminal liability cannot be equated with that of adults. This study aims to analyze the criminal liability of children involved in brawls resulting in death and to examine the application of legal provisions in the Decision of the Tanjung Karang District Court based on the Child Protection Act and the Juvenile Criminal Justice System. The research employs normative juridical and empirical juridical approaches through the study of statutory regulations, analysis of court decisions, and interviews with law enforcement officers. The data were analyzed qualitatively to describe the implementation of juvenile criminal law. The findings indicate that child offenders may still be held criminally liable while observing the principle of the best interest of the child. Judges consider both juridical and non-juridical aspects, including the child’s role in the offense, age, psychological condition, and social inquiry reports, resulting in sanctions that emphasize rehabilitation rather than retribution. This study concludes that the application of juvenile criminal law in cases of brawls resulting in death is in accordance with prevailing legal provisions; however, improvements in the quality of case handling by law enforcement agencies are still necessary to ensure balanced and sustainable child protection and justice for victims.
Abstract:The objective of this study is to examine the management of water production residues and to analyze their implementation in environmental accounting at PERUMDA Air Minum Mutiara Tirta, Gorontalo City. This study employs…
a qualitative method with a case study approach. The research informants were selected using purposive sampling, consisting of individuals who were considered knowledgeable and directly involved in the issues under investigation, including the Production Coordinator, Maintenance Division, Laboratory Officer of Zone 1, Assistant Manager of Secretariat and Public Relations, and the Accounting and Budgeting Officer. Data were collected through interviews, observations, and documentation by applying data source triangulation to ensure data validity. The results indicate that the management of water production residues has been carried out in accordance with Standard Operating Procedures (SOPs); however, its effectiveness remains limited due to constraints in budget allocation, facilities, and waste treatment technology. In terms of environmental accounting implementation, the recognition, measurement, presentation, and disclosure of environmental costs have not been optimally integrated, as environmental costs are still recorded within general operational budgets without specific classification and detailed reporting. This condition reflects existing challenges in linking waste management practices with environmental accounting records. The main obstacles include limited technological capacity, insufficient human resources with expertise in environmental accounting, and the absence of specific regulations governing environmental cost recording. Therefore, clearer regulatory support, dedicated budget allocation, improved waste treatment technology, and employee training are required to ensure a more effective and sustainable implementation of environmental accounting.
Abstract:AThis study aims to empirically test and analyze the influence of Budgetary Decentralization (DP)—including the dynamics of Decentralization Curtailment—and the Effectiveness of the Internal Control System (ICS) on the Quality…
he Quality of Financial Statement Accountability (QFSA) at the Ambon City Cooperatives Office. QFSA is considered a crucial reflection of public entity responsibility, affected by the mechanism of fiscal authority allocation and the internal oversight system. This quantitative research employs a survey method, with the population being all staff involved in the financial cycle at the Ambon City Cooperatives Office (Head of Office, PPK, and PPTK). Given the limited number of relevant subjects, a Saturated Sampling (Census) technique was used. Primary data was collected via a Likert-scale questionnaire and analyzed using Multiple Linear Regression Analysis with SPSS software. Empirically, the results are expected to prove that (1) Budgetary Decentralization (including curtailment dynamics) has a significant influence on QFSA, and (2) The effectiveness of a robust ICS is positively and significantly correlated with QFSA. These findings are important for enriching the public sector accounting literature, highlighting the necessity of balancing delegated authority (decentralization) with the strengthening of internal control to achieve optimal financial statement accountability at the Local Government Unit (SKPD) level
Abstract:This study aims to explore and analyze the role of law enforcement in upholding privacy regulations as an effort to strengthen national resilience in the digital era, with a particular focus on the implementation of Law…
Number 27 of 2022 on Personal Data Protection (PDP Law). Employing a descriptive qualitative method based on a literature review, the research examines structural, technical, and institutional challenges in the enforcement of the PDP Law, including low levels of public digital literacy, the absence of comprehensive implementing regulations, and the lack of inter-agency integration. The findings reveal that weak law enforcement increases the risk of cyberattacks on critical infrastructure, diminishes public trust in digital services, and poses the potential for digital economic isolation. The study further highlights the importance of synergy among the government, private sector, civil society, and the media in developing an effective data protection system, supported by capacity-building for law enforcement officers, regulatory harmonization, and the adoption of AI-based legal technologies. Conceptually, successful law enforcement in digital privacy protection not only safeguards individual rights but also serves as a strategic foundation for national resilience.
Abstract:This study aims to determine the influence of administrative modernization in taxation on the compliance of vehicle taxpayers at the SAMSAT Office in the Gorontalo City area. The modernization of tax administration is expected…
pected to increase service efficiency and convenience for taxpayers which can encourage increased compliance in fulfilling tax obligations. This study uses a quantitative method. Population in this study are all registered motor vehicle taxpayers as many as 144,490 taxpayers, with a sample of 100 respondents consisting of 83 two-wheeled vehicle taxpayers and 17 four-wheeled motor vehicle taxpayers. The sampling technique uses proportional random sampling. Data were collected through the distribution of questionnaires to taxpayers and analyzed using simple linear regression analysis and IBM SPSS 25. The results of the study show that the modernization of tax administration has a positive and significant effect on the compliance of motor vehicle taxpayers. This is evidenced by a t-calculated value of 2.514 > t-table of 1.98472 and a significance value of 0.014 < 0.05. The value of the regression coefficient of 0.129 indicates that every 1% increase in tax administration modernization will increase taxpayer compliance by 12.9%. In addition, a determination coefficient value (R2) of 0.061 indicates that 6.1% of the variation in taxpayer compliance can be explained by modernization of tax administration, while the remaining 93.9% is influenced by other factors outside of this study.
Abstract:This study aims to describe the utilization of interactive technology and artificial intelligence (AI) to enhance the competencies of 21st-century teachers within the Educational Coordination Office of Pangkatan Sub-District,…
rict, Labuhanbatu Regency, North Sumatra Province. The research employed a descriptive qualitative method with a field study approach through a six-day workshop. The subjects of this study consisted of 20 elementary school teachers who participated in training sessions on Quizizz, Wordwall, and the use of AI tools such as ChatGPT in the learning process. Data were collected through observation, interviews, pre-test and post-test assessments, as well as documentation, and were analyzed through data reduction, data presentation, and conclusion drawing. The findings indicate a significant improvement in teachers’ understanding and skills in integrating interactive technology and AI into the learning process. The average pre-test score of 70.00% increased to 89.00% in the post-test, indicating a 19.00% improvement in competency. In addition, teachers successfully developed gamification-based learning media using Quizizz and Wordwall, and utilized artificial intelligence to efficiently design teaching materials and evaluation tasks. The workshop activities also fostered teachers’ motivation, creativity, and digital awareness regarding the importance of innovation in 21st-century education.This study affirms that the integration of interactive technology and AI not only enhances teachers’ pedagogical competencies but also contributes to the development of a more adaptive, collaborative, and digitally relevant learning ecosystem aligned with the needs of the modern era.
Abstract:This study aims to develop a Pre-Marital Education Model for prospective brides and grooms at the Office of Religious Affairs (KUA) Padang Bolak. The purpose of the model is to enhance the readiness of couples in facing…
marital life and to promote the establishment of sakinah, mawaddah, and rahmah families based on Islamic values. The research employs the Research and Development (R&D) method adapted from the Borg and Gall model, consisting of seven main stages: needs analysis, planning, product development, expert validation, revision, limited field trials, and final product refinement. Data were collected through expert validation sheets, observation, questionnaires, and interviews, then analyzed using quantitative and qualitative descriptive techniques. The validation results showed high feasibility, with average expert ratings of 90% (content), 92% (design), 96% (language), and 90% (implementation). The trial results indicated that the model is valid, practical, and effective in improving participants’ understanding, communication skills, and emotional readiness for marriage. This study concludes that the developed pre-marital education model can be effectively implemented as an innovative framework for family education at KUA. It contributes to strengthening Islamic marriage preparation programs and supports the government’s efforts to reduce divorce rates through comprehensive pre-marital guidance.
Abstract:Electronic Medical Records (EMR) are designed to improve service quality, documentation accuracy, and administrative efficiency, including reimbursement through the Indonesian Case-Based Groups (INA-CBGs). However, incomplete…
plete medical assessments remain a challenge, potentially leading to service gaps and reduced hospital claims. This qualitative descriptive study was conducted at Dharma Yadnya General Hospital, Denpasar, which has fully implemented EMR since 2024. Data were obtained through in-depth interviews with five informants: two medical record officers, the head of the emergency nursing unit, the head of the inpatient nursing unit, and the head of the medical record department. Data analysis used the 3M framework: Man, Method, and Material. From the Man aspect, heavy workloads of doctors and the lack of administrative support staff often caused delays and incomplete documentation. From the Method aspect, although Standard Operating Procedures (SOPs) and system reminders existed, monitoring relied mainly on manual follow-ups via WhatsApp groups, limiting effectiveness. From the Material aspect, the EMR system was user-friendly and supported by weekly vendor maintenance, but occasional network disruptions and insufficient administrative staff still hampered real-time documentation. Incomplete medical assessments in EMR directly affect INA-CBGs claims, especially when comorbidities, complications, or procedures are not recorded, resulting in under-coding and reduced reimbursement. Strengthening human resources, enforcing SOPs, and improving system support are essential to ensure documentation completeness, service quality, and financial sustainability
Abstract:The study aims to analyze the role of the Office of Women’s Empowerment and Child Protection (DP3A) in handling cases of child abuse in Gowa Regency. The research employs a qualitative approach, with data collected through…
hrough observation, interviews, and documentation. The focus of this study is to examine how DP3A carries out its role in addressing child abuse in Gowa Regency and to identify the inhibiting factors it faces in handling such cases. The findings reveal that DP3A Gowa Regency plays a strategic role in addressing child abuse through preventive measures such as community outreach and education, case handling through the UPTD PPA with legal and psychological services, and child recovery programs including counseling, therapy, and social reintegration. Collaboration with schools, the police, the Social Affairs Office, NGOs, and the establishment of a Children’s Forum further strengthens the child protection system in the region. However, the study also identifies several inhibiting factors, including a shortage of professional human resources, limited operational funding, and low public awareness influenced by patriarchal culture and the normalization of violence. These obstacles result in limited services, delays in case handling, and a large number of unreported cases. In conclusion, DP3A Gowa Regency plays an essential role in creating a comprehensive child protection ecosystem, although it still requires greater support in terms of human resource capacity, funding, and shifts in societal paradigms to ensure optimal child protection