Growing awareness of environmental issues has encouraged public sector organizations to integrate sustainability principles into human resource management. This study aims to analyze the implementation of Green Human Resource Management (GHRM) and its impact on the performance of Indonesia’s State Civil Apparatus (ASN) within the Medan City Government. The study employed a qualitative approach using a case study method. Data were collected through in-depth interviews, observations, and document analysis across several regional government agencies within the Medan City Government. The data were analyzed using the interactive model of Miles, Huberman, and Saldaña, which comprises data condensation, data display, and conclusion drawing. The findings indicate that GHRM has been implemented through the digitalization of personnel administration, reduced paper consumption, environmental awareness training, and the adoption of an environmentally friendly workplace culture. These practices have contributed to improvements in work efficiency, employee discipline, public service innovation, and ASN productivity. However, several challenges remain, including employees’ limited understanding of GHRM, budget constraints, and the absence of well-developed policies specifically governing GHRM practices in the public sector. This study recommends strengthening relevant policies and implementing continuous training programs to support the transformation toward a green bureaucracy within the Medan City Government
Online gambling in Indonesia has developed into a digital crime that not only involves players, admins, promoters, or site managers, but can also involve state officials who have access to site blocking authority. Abuse of blocking authority becomes a serious legal issue because the authority that should be used to cut off access to gambling content can instead be used to protect certain sites from continuing to operate. This study aims to analyze the criminal law regulations regarding online gambling involving state officials, examine the forms of criminal liability of state officials for misuse of the authority to block online gambling sites, and formulate a model for strengthening supervision and enforcement of criminal law in controlling the digital space. This study uses a doctrinal legal research method with a statutory approach, a case approach, and a conceptual approach. The results show that the criminal law regulations regarding online gambling are based on the National Criminal Code, the ITE Law, the Civil Servant Law, the PP PSTE, the Ministry of Communication and Information Regulation on Private Sector PSE, and the Money Laundering Law. State officials can be held criminally liable if proven to have abused their authority, had malicious intent, contributed to the continuity of gambling sites, received benefits, or been involved in disguising the flow of gambling proceeds. The ideal enforcement model is implemented through access-based supervision, digital recording, audit trails, regular site checks, perpetrator-based law enforcement, electronic evidence, and tracing the flow of funds through a follow-the-money approach.
ABSTRACT This research aims to detect indications of fraud in the financial reports of state-owned construction companies for the 2021-2025 period. The purpose of this study is to determine the most dominant indicators for detecting fraud. The fraud detection tool selected is the Beneish model. The data required for this study is secondary data in the form of financial reports obtained from the official IDX website. The research data was analyzed using quantitative descriptive methods. The results of the M-Score analysis identified three manipulator companies and one non-manipulator company for the 2021-2025 period. The companies detected as manipulators were WSKT in 2022, WIKA in 2021-2022, and ADHI in 2023. Meanwhile, PTPP was categorized as a non-manipulator from 2021-2025. The most potential indicators for fraud include a high increase in accounts receivable (DSRI), drastic sales growth (SGI), and an increase in accrual value (TATA). This M-Score calculation analysis is only capable of identifying red flags, necessitating a forensic audit to provide definitive evidence of fraud. The results of this research are expected to positively impact report users, such as helping investors avoid investing in companies that manipulate financial statements and assisting auditors in focusing their audits on areas with a high risk of fraudulent practices. ABSTRAK Penulisan riset ini bertujuan untuk mendeteksi apakah terdapat indikasi kecurangan dalam laporan keuangan perusahaan BUMN Karya pada periode 2021-2025. Untuk mengetahui indikator yang paling dominan mendeteksi indikasi kecurangan. Alat deteksi kecurangan yang dipilih adalah model Beneish. Data yang dibutuhkan dalam penulisan kajian ini adalah data sekunder berupa laporan keuangan yang diperoleh dari situs resmi BEI. Data penelitian dianalisis dengan metode deskriptif kuantitatif. Hasil analisis M-Score mengidentifikasikan tiga perusahaan manipulator dan satu perusahaan non manipulator dalam kurun waktu 2021-2025. Perusahaan yang terdeteksi sebagai manipulator adalah WSKT tahun 2022, WIKA tahun 2021-2022 dan ADHI tahun 2023. Sementara PTPP masuk kategori non manipulator dari tahun 2021-2025. Indikator yang paling potensial dalam indikasi kecurangan mencakup peningkatan piutang usaha yang tinggi (DSRI), pertumbuhan penjualan yang drastis (SGI) dan peningkatan nilai akrual (TATA). Analisis perhitungan M-Score ini hanya mampu mengidentifikasi tanda bahaya (red flags) sehingga perlu melakukan audit forensik untuk menghasilkan bukti final terjadinya kecurangan. Hasil riset ini diharapkan memberikan kontribusi positif bagi pengguna laporan seperti membantu investor menghindari investasi pada perusahaan manipulator serta membantu auditor untuk lebih fokus melakukan pemeriksaan terhadap rasio yang memiliki risiko tinggi diterapkan dalam tindakan manipulasi.
Penelitian ini mengevaluasi kapasitas lentur balok beton bertulang berdasarkan hasil analisis gaya dalam dari konsultan perencana dan perhitungan ulang peneliti. Analisis menunjukkan momen negatif di tumpuan sebesar 284,780 kNm, momen positif di bentang 160,320 kNm, gaya geser tumpuan 184,160 kN, gaya geser bentang 90,900 kN, gaya geser gravitasi 134,590 kN, torsi 6,730 kNm, dan gaya aksial 1,510 kN. Momen maksimum yang terjadi adalah 363,929 kNm, sementara kapasitas lentur balok berkisar antara 36,961 kNm hingga 523,293 kNm. Hasil menunjukkan bahwa lima balok (B1B, B1C, B1D, B3B, B3C) memenuhi kapasitas lentur, sedangkan enam balok lainnya (TB1, B1A, B2, B3A, B3D, B4) belum memenuhi, mengindikasikan perlunya evaluasi desain ulang. Temuan ini menekankan pentingnya peninjauan kapasitas lentur terhadap momen maksimum untuk menjamin keamanan struktur. This study evaluated the flexural capacity of reinforced concrete beams based on the results of internal force analysis from the planning consultant and the researcher's recalculation. The analysis showed a negative moment at the support of 284,780 kNm, a positive moment in the span of 160,320 kNm, a support shear force of 184,160 kN, a span shear force of 90,900 kN, a gravity shear force of 134,590 kN, a torque of 6,730 kNm, and an axial force of 1,510 kN. The maximum moment that occurred was 363,929 kNm, while the flexural capacity of the beams ranged from 36,961 kNm to 523,293 kNm. The results showed that five beams (B1B, B1C, B1D, B3B, B3C) met the flexural capacity, while the other six beams (TB1, B1A, B2, B3A, B3D, B4) did not meet the requirements, indicating the need for redesign evaluation. This finding emphasizes the importance of reviewing the flexural capacity against maximum moment to ensure structural safety.
Pelaksanaan pemilu serentak di Indonesia merupakan konsekuensi dari Putusan Mahkamah Konstitusi Nomor 14/PUU-XI/2013 yang menegaskan pentingnya sinkronisasi antara pemilu legislatif dan presiden untuk memperkuat sistem presidensial. Namun, implementasi pemilu serentak menghadirkan tantangan serius, mulai dari kompleksitas penyelenggaraan, potensi sengketa hasil, hingga legitimasi proses demokrasi. Dalam konteks ini, peran Mahkamah Konstitusi menjadi sentral sebagai pengawal konstitusi sekaligus penyelesai sengketa pemilu. Studi ini bertujuan untuk menganalisis secara komparatif peran Mahkamah Konstitusi Indonesia dalam pemilu serentak dengan Constitutional Court Korea Selatan dan Council of Grand Justices Taiwan. Penelitian menggunakan metode yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan perbandingan hukum. Bahan hukum primer, sekunder, dan tersier ditelaah untuk menilai bagaimana pengadilan konstitusi di tiga negara tersebut mengawal prinsip keadilan pemilu dan mengatasi implikasi konstitusional dari pelaksanaan pemilu serentak. Hasil penelitian menunjukkan bahwa Indonesia menekankan fungsi adjudikatif Mahkamah Konstitusi dalam penyelesaian sengketa hasil pemilu, sementara Korea Selatan menonjolkan pengujian norma pemilu, dan Taiwan lebih menekankan perlindungan hak konstitusional warga negara. Kajian ini menyimpulkan bahwa pengalaman perbandingan tersebut dapat memberikan pelajaran penting bagi Indonesia untuk memperkuat desain kelembagaan Mahkamah Konstitusi agar lebih efektif dalam menjaga integritas pemilu serentak. Dengan demikian, penelitian ini berkontribusi pada pengembangan wacana reformasi hukum pemilu dan peran Mahkamah Konstitusi dalam demokrasi konstitusional.
