RURAL (VILLAGE) FINANCE MANAGEMENT AND ITS EFFECT ON UNLAWFUL MISCONDUCT

ABSTRACT: The purpose of this research is to understand and explore village financial management after the Law of the Republic of Indonesia Number 6 of 2014 on Villages which has implications for unlawful acts. This research method uses this research, referring to the type of research on normative research. The specificity of this normative research is based on finding the truth of coherence, namely a truth based on the suitability between what is studied and the rules applied in village financial management, which have criminal implications. The research result show after the village financial management law of the Republic of Indonesia Number 6 of 2014 concerning villages that contain the potential for criminal acts of corruption occurred in: First, the Allocation of Village Funds; Second, the source of Grant Financing; Third, Village Original Income Sources; Fourth, other sources of village income. The conclusion is after the Law on Village Financial Management of the Republic of Indonesia Number 6 of 2014 concerning Villages with Implications for unlawful acts. Generally, in the form of abuse of authority by the village head and village officials as village financial managers, this happened due to several things: first, the determination of wetmatigheid, rechtmatigheid, and doelmatigheid.Keywords: Corruption, Financial management, Law, Unlawful, Village RESUMO: O objetivo desta pesquisa é entender e explorar a gestão financeira da aldeia após a Lei da República da Indonésia Número 6 de 2014 sobre Aldeias, que tem implicações para atos ilegais. Este método de pesquisa usa esta pesquisa, referindo-se ao tipo de pesquisa sobre pesquisa normativa. A especificidade desta pesquisa normativa assenta na constatação da verdade da coerência, ou seja, uma verdade assente na adequação entre o que se estuda e as regras aplicadas na gestão financeira da aldeia, que têm implicações criminais. O resultado da pesquisa mostra que a lei de gestão financeira da aldeia da República da Indonésia Número 6 de 2014 relativa às aldeias que contêm o potencial para atos criminosos de corrupção ocorreu em: Primeiro, a Alocação de Fundos da Aldeia; Em segundo lugar, a fonte de Financiamento de Subsídios; Terceiro, Fontes de Renda Originais da Aldeia; Quarto, outras fontes de renda da aldeia. A conclusão é após a Lei de Gestão Financeira de Aldeias da República da Indonésia Número 6 de 2014 relativa a Aldeias com Implicações para atos ilegais. Geralmente, na forma de abuso de autoridade por parte do chefe da aldeia e dos funcionários da aldeia como gestores financeiros da aldeia, isso aconteceu devido a várias coisas: primeiro, a determinação de wetmatigheid, rechtmatigheid e doelmatigheid.Palavras-Chave: Corrupção; Gestão financeira; Lei, Ilegal; Aldeia

Digitalization Capability and Organizational Performance: The Mediating Role of Organizational Agility

Digitalization is prominent for companies and businesses, especially in the era of modern information technology. Digitalization can increase efficiency in business processes, including manufacturing, supply chains, inventory management, and administrative processes. Hence, this study aims at investigating the role of organizational agility in mediating the relationship between digitalization capability and business performance. A purposive sampling was used to gather the data from managers in PT. Mayora Indah Tbk. Furthermore, the data were analyzed using structural equation modeling. The findings indicate that digitalization capability has a significant effect on organizational performance and organizational agility. In addition, this study showed that digitalization capability has an effect on organizational agility. This study also confirms the role of organizational agility in mediating the link between digitalization capability and organizational performance. This study provides implications for the need for organizational agility in supporting digitalization capability and organizational performance. Keywords: organizational performance, organizational agility, digitalization capabilit

Rapid Detection Of Heavy Metals On Waste-Water Polluted Soils Using Laser Induced Breakdown Spectroscopy

The Laser Induced Breakdown Spectroscopy (LIBS) method was successfully used to detect heavy metal elements in the soil polluted by wastewater from paper mills. The study was conducted using a Nd: YAG pulse laser with a wavelength of 532 nm at 83 mJ energy and 5 torr air pressure. The laser is fired at a soil sample that has been made in the form of pellets to produce plasma. The plasma emission spectrum formed is then detected by multichannel analyzer (OMA) to obtain the emission line spectrum that represents the content of atoms and molecules in the soil sample. The spectrum detected by OMA is then compared to the standard reference spectrum at NIST (National Institute of Standards and Technology) to find out the contents of an element on a contaminated soil sample. several types of heavy metal elements Fe, Cr, Cu, Al, Cd and Mn in soils contaminated by wastewater were detected using LIBS method. Based on research results, the LIBS method is very well used for the detection of heavy metal content in polluted soils

Rural (Village) Finance Management and Its Effect on Unlawful Misconduct

The purpose of this research is to understand and explore village financial management after the Law of the Republic of Indonesia Number 6 of 2014 on Villages which has implications for unlawful acts. This research method uses this research, referring to the type of research on normative research. The specificity of this normative research is based on finding the truth of coherence, namely a truth based on the suitability between what is studied and the rules applied in village financial management, which have criminal implications. The research result show after the village financial management law of the Republic of Indonesia Number 6 of 2014 concerning villages that contain the potential for criminal acts of corruption occurred in: First, the Allocation of Village Funds; Second, the source of Grant Financing; Third, Village Original Income Sources; Fourth, other sources of village income. The conclusion is after the Law on Village Financial Management of the Republic of Indonesia Number 6 of 2014 concerning Villages with Implications for unlawful acts. Generally, in the form of abuse of authority by the village head and village officials as village financial managers, this happened due to several things: first, the determination of wetmatigheid, rechtmatigheid, and doelmatigheid

Determination of relative dissociation energy from electro-optics as a new single-proposed parameter of vegetable oil quality

In this report, we study the electro-optics effect on cooking oil to obtain the relative dissociation energy as a new single proposed parameter of oil quality. The sample was canola oil which had been heated in 0.5 hours, 2 hours and 4 hours. The light source used in the experiment was a green pointer laser with a wave length of 532 nm. The sample was applied to a potential difference from 0 to 9 kV to obtain the electro-optics effect in form of the change of the polarization angle Dq as function of potential difference DV. The relative dissociation energy was obtained from the fitting data of the relative Lenard-Jones potential energy curves represented by change of polarization per unit change of potential difference, Dq/DV. The result shows that the relative dissociation energy is reduced as the oil quality decreased after heated. The relative dissociation energy provides simple physical understanding about electro-optics effect on cooking oils. The study of electro-optics polarization that represents relative Lenard-Jones potential energy is a new but somewhat intuitive, which can be further improved and emphasized for grouping, mapping, and determining various cooking oil quality and halal food due to the lard contamination

Politik Hukum Pengaturan Pengelolaan Keuangan Desa Pasca-Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 Tentang Desa

Norma baru pada penyelenggaraan Pemerintahan Desa Pasca-Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 tentang Desa, adalah diaturnya dana desa yang bersumber dari APBN. Dana Desa merupakan mesin pengerak pembangunan desa yang diharapkan mampu mewujudkan kesejahteraan masyarakat desa dan menciptakan kemadian desa. Hal yang menarik adalah pengaturan pengelolaan keuangan yang secara parsial dilakukan oleh masing masing kementerian, kemudian juga adanya kekaburan norma khususnya mengenai pengelolaan keuangan desa. Politik hukum pengaturan pengelolaan keuangan desa Pasca-Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 tentang Desa, adalah Ratio Legis mengapa kedudukan desa sebagai ujung tombak pelaksanaan pembangunan dan melaksanakan fungsi pengelolaan keuangan sebagaimana prinsip tata kelola keuangan Negara antara lain perencanaan, pelaksanaan dan pertanggungjawaban dengan jumlah anggaran yang cukup besar ( program 1 milyar 1 desa) desa harus mampu mewujudkan pengelolaan keuangan,antara lain: 1.Asas akuntabilitas berorientasi pada hasil adalah asas yang menentukan bahwa setiap kegiatan dan hasil akhir dari kegiatan pengelolaan keuangan desa harus dapat dipertanggungjawabkan; 2.Asas proporsionalitas adalah asas yang mengutamakan keseimbangan antara hak dan kewajiban pengelolaan keuangan desa; 3.Asas profesionalitas adalah asas yang mengutamakan keahlian berdasarkan kode etik dan peraturan perundang-undangan yang berlaku; 4.Asas keterbukaan dan pengelolaan hak masyarakat untuk memperoleh informasi yang benar, jujur dan tidak diskriminatif tentang pengelolaan keuangan desa ; 5.Asas pemeriksaan keuangan oleh badan pemeriksaaan yang bebas dan mandiri Dengan demikian Politik hukum pengaturan pengelolaan keuangan desa Pasca-Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 tentang Desa mengandung makna bahwa untuk mewujudkan otonomi desa, kebijakan hukum pengaturan pengelolaan keuangan desa, dikembalikan kepada nilai-nilai yang berlaku di masyarakat desa (Ius constituendum), sehingga pasca diberlakukannya UU Desa pelaksanaan pembangunan dilakukan secara partisipatif oleh masyarakat desa itu sendiri namun pertanggungjawabannya dilakukan oleh Kepala Desa dan jajaran perangkat desa sehingga peluang permasalahan pengelolaan keuangan semakin komplek tatkala keterbatasan sumber daya manusia di desa dan disisi lain pengelolaan keuangan tidak mendasari 1. wetmatigheid, adanya dasar hukum pelaksanaan pengelolaan keuangan desa antara lain RPJMDes, RKP maupun APBDes dan P.APBDes, 2. rechtmatigheid, Pengelolaan keuangan harus berdasarkan ketentuan yang telah ditetapkan. 3.doelmatigheid, dalam pengelolaan keuangan desa harus ada pertanggungjawaban

IMPACT OF BEHAVIORAL ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB): THE MODERATION ROLE OF JOB SATISFACTION

In the current situation of inter-company competition, human resource development is key to the development and achievement of company goals. This study aims to examine the effect of behavior on Organizational Citizenship Behavior (OCB) and examine the role of job satisfaction as a moderating variable in the influence of behavior on OCB in one of food and beverage companies in Indonesia. The purpose of this study was to determine the effect of organizational commitment, leadership style, and organizational culture on the OCB and to determine the role of job satisfaction in the relationship between organizational commitment, leadership style, and organizational culture with OCB. The sample consists of 4,062 employees at the company. Data were analyzed using PLS-SEM with the SmartPLS application.The results showed that organizational commitment has an effect on OCB, leadership style has no effect on OCB, organizational culture has an effect on OCB. Furthermore, job satisfaction moderated the relationship between organizational commitment and OCB, but job satisfaction does not moderate the relationship between leadership style and OCB, as well as the relationship between organizational culture and OCB