Jurnal Studi Pemerintahan dan Akuntabilitas

Jurnal Studi Pemerintahan dan Akuntabilitas (Jastaka) is a peer-reviewed scientific journal that publishes critical and original analysis from researchers and academic practitioners about social, politics, and government issues. Jastaka accepts quality manuscripts aiming at advancing theoretical and practical development as well as innovation in the fields of government and accountability.

Current Issue

Jurnal Studi Pemerintahan dan Akuntabilitas (Jastaka) is a peer-reviewed scientific journal that publishes critical and original analysis from researchers and academic practitioners about social, politics, and government issues. Jastaka accepts quality manuscripts aiming at advancing theoretical and practical development as well as innovation in the fields of government and accountability.

Published
2024-01-19

Articles

Pelaksanaan Aplikasi SRN PPI dalam Pembinaan Kegiatan Program Kampung Iklim oleh Dinas Lingkungan Hidup dan Pertanahan Sumatera Selatan

Purpose: This study aims to determine how the application of the national registry system for climate change control is implemented in the climate village program activities by the Department of Environment and Land, South Sumatra Province. Research methodology: The research method used is a qualitative research method. Data collection techniques through observation, interviews, and documentation. Results: The results of this study indicate that the implementation of the national registration system for climate change control in the development of the climate village program by the Department of the Environment and Land of South Sumatra Province has not been fully implemented in the sub-aspects of adaptation and mitigation activities but in the sub-aspects of those responsible for action, information users, registration, validation and leveraging has been done. Implementation: This research was motivated by the existence of problems in implementing the application of the national climate change registration system for the climate village program. Analysis of the implementation of the national registry system for climate change control using indicators according to the Manual of the National Registry System for Climate Change Control, namely the implementing actors, Types and Sources of Action and Implementation Procedures.

Penerapan ISAK 35 tentang Laporan Keuangan Organisasi Non-Laba pada Gereja HKI Tigabolon

Purpose: The purpose of this research is to make a comparison of the HKI Tigabolon church's preparation of financial reports in accordance with the provisions of ISAK 35. Methodology: This research uses a qualitative method with a descriptive analysis approach, comparing the theory contained in ISAK 35 with its implementation at the HKI Tigabolon Church. Data collection was carried out through observation techniques Results: The results of the research show that the Tigabolon HKI church has not undertaken its financial reporting process in accordance with current regulations, in particular ISAK 35, as its financial reports only contain information about cash receipts and expenditures. Limitation: This research focuses only on one church. Contribution: This research can encourage non-profit institutions, especially the HKI Tigabolon Church, to fully implement the current accounting standards, namely the comprehensive ISAK 35, to prepare appropriate financial reports.

Dampak Corporate Social Responsibility dan Asimetri Informasi terhadap Cost of Equity Capital dengan Kualitas Audit sebagai Variabel Pemoderasi

Purpose: This research aims to examine the influence of corporate social responsibility and information asymmetry on the cost of equity capital with audit quality as a moderating variable. Method: The data analysis technique uses a purposive sampling method. Result: The research results show that corporate social responsibility has no significant effect on the cost of equity capital, while information asymmetry has a positive and significant effect on the cost of equity capital. The results of the moderation effects research show that audit quality is unable to moderate the relationship between corporate social responsibility and the cost of equity capital. Limitation: This research uses state-owned companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. Contribution: Audit quality is also unable to moderate the relationship between information asymmetry and the cost of equity capital.

Ukuran Risiko dan Hedging Dengan dan Tanpa Derivatif pada Perusahaan Pertambangan

Purpose: The general aim of this research is to identify gold price risk and USD exchange rate risk on equity returns and identify gold price risk and USD exchange rate risk on asset returns. Method: This research refers to previous research conducted by Mitchell A. Petersen and S. Ramu Thiagarajan (Financial Management, Winter 2000). The method used in this research is the correlational method because it looks at the relationship between the return side and the risk side, while the data analysis method uses a relational test or parametric test in the form of a t-test. Result: Analysis of gold price risk and USD exchange rate risk on the ROE. Statistical testing for existing hypotheses using the multiple linear regression method simultaneously to determine the level of influence between gold price risk, USD exchange rate risk, and ROE in PT Aneka Tambang Tbk (ANTAM) and PT Newmont Indonesia using the SPSS program. Limitations: The methodology is limited to the exploratory research aspect, and variables are limited to using a ratio scale, factors, and circumstances not covered: Political, Social and Cultural. Contribution: Benefits of research: It is hoped that the results of this study can provide valuable thought and input for Risk Management to create value for shareholders. Risk Management can increase company value, knowledge and experience of researchers, previous research, government income, and professionals.

Implementation of Talent Pool System to Realize Professionalism Performance State Civil Apparatus

Purpose: Realizing good local government governance and ensuring the availability of professional civil servants require planned and measurable human resource management. Therefore, the Pagar Alam City Government issued Pagar Alam Mayor Regulation No. 24 of 2021 concerning the Policy for Implementing the Civil Servant Talent Pool System within the Pagar Alam City Government. To realize good local governance and ensure the availability of professional civil servants. Method: Normative and empirical methods were employed. Data collection was carried out using field and literature studies. The data analysis was qualitatively descriptive. Result: Implementation of the Talent pool System as a strategy of the Pagar Alam city government to realize the professionalism of the performance of the state civil apparatus, the Pagaralam city government participated in a series of events held at the Regional VII Agency of the State Civil Service Agency (BKN) Palembang by sending 9 (nine) participants. However, the mayor’s regulation has not been fully and maximally realized within the Pagar Alam City government. Limitations: The factors that hinder the implementation of the talent pool system within the scope of the Pagar Alam city government are a lack of human resource participation and budget factors that have not been fully explained. Contribution: Implementation of the Talent pool system as a strategy of the Pagar Alam city government to realize professionalism in the performance of the state civil apparatus.

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