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Padlah Riyadi

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Papers by Padlah Riyadi

Pengantar Ilmu Ekonomi

Ilmu ekonomi adalah bagian ilmu sosial yang mempelajari perilaku manusia dalam upaya memenuhi keb... more Ilmu ekonomi adalah bagian ilmu sosial yang mempelajari perilaku manusia dalam upaya memenuhi kebutuhan. Seperti kita tahu bahwa kebutuhan manusia itu banyak beraneka ragam. Satu kebutuhan terpenuhi akan muncul kebutuhan lain. Kebutuhan ini bertambah dan akan terus berkembang baik jumlah maupun kualitasnya mengikuti kemajuan peradaban manusia.

Penerapan Struktur Biaya Lingkungan : Analisis Kasus Pada Rumah Sakit Islam Banjarmasin

Jurnal Manajemen Bisnis dan kesehatan, 2024

Penelitian ini untukmengungkapkan kegiatan pengelolaan sampah dan biaya lingkungan dan pelaporan ... more

Reconstruction of Corporate Legal Arrangements in Indonesia Relating to Corporate Social and Environmental Responsibility in the Mining Sector

Rule of article 74 UUPT has regulation of CSR of Voluntary becomes mandatory. Philosophically tha... more Rule of article 74 UUPT has regulation of CSR of Voluntary becomes mandatory. Philosophically that arrangement is based on article 33 paragraphs (3) and (4) of the 1945 Constitution, while from its empirical fact it does not stop from environmental impact and damage which is generated by activity mining of itself. From the results of research also showing that the rule of regulation related to mining area itself contains the principle of CSR.

"Hermeneutics For Judges in Deciding Case Number: 66/Pid.Sus/2021/Pn. Brb"

Article Journal, 2024

This thesis research aims to find the basis of Hermeneutics in the Judge's Decision, in case Numb... more This thesis research aims to find the basis of Hermeneutics in the Judge's Decision, in case Number 66/Pid.Sus/2021/Pn.Brb, related to the problem of illegal narcotics trade and complex narcotics crimes because there are three factors causing the increase in illegal narcotics circulation, namely weak interdiction capacity which will result in an increase in the risk of illicit narcotics trafficking, increased narcotics abuse which results in increased demand for narcotics, and lack of cooperation between law enforcement agencies both nationally and internationally. This research uses a normative legal research method, namely, which is carried out by examining norms or laws as its source. This research aims to find legal rules, legal principles, or legal doctrines to answer the legal issues faced. The results of this research based on the Judge's decision state that the defendant's actions are considered to violate Article 114 paragraph (1) of Law No. 35/2009 concerning Narcotics, subsidiary Article 112 paragraph (1) of Law of the Republic of Indonesia Number 35 of 2009 concerning narcotics. In criminal cases such as Number 66/Pid.Sus/2021/Pn.Brb, some of the bases underlying the use of hermeneutics in case Number 66/Pid.Sus/2021/Pn.Brb include the complexity of legal facts, limitations of legal texts and plurality of Interpretation: Law is not an exact science. There is the possibility of various interpretations of a legal rule. Hermeneutics encourages judges to make critical and rational interpretations, by considering various points of view.

"Building Bridges of Justice: Restorative Justice Reconstruction with The Indonesian Criminal System After Law No. 1 Of 2023"

Article Jurnal, 2024

In the context of criminal law reform in Indonesia through the new Criminal Code (KUHP) accommoda... more In the context of criminal law reform in Indonesia through the new Criminal Code (KUHP) accommodates and includes the principle of Restorative Justice, where the formulation of types of criminal acts (strafmaat) contains restorative properties. So it is very possible that the concept of Restorative Justice can be used as part of the reform of criminal law in Indonesia in the future. Discussion, ratification, and implementation of the draft Criminal Code in accordance with Indonesian values, considering that the current Criminal Code is no longer suitable for the culture of the Indonesian nation which is based on Customary Law (traditional law) and other values of diversity. This research is a normative legal research. In normative legal research, law is conceptualized as what is written in laws and regulations (law in books) or law is associated with conceptualizing it as a rule or norm that is a benchmark for behavior. In normative research, the data sources used are only secondary data, consisting of primary legal materials, secondary legal materials or tertiary legal materials related to Restorative Justice, The results of this study are:The implications of Restorative Justice after the ratification of the RKUHP into the Criminal Code Law from the perspective of just law, namely the substance of Restorative Justice has actually been facilitated in the Criminal Code Law and is spread across various articles. One of these articles is Article 51 of the Criminal Code Law which relates to the purpose of punishment which from the perspective of just and human-dignifying law is relevant to re-educate prisoners and is linear with the divine value that requires the concept of repentance nasuha' where the all-forgiving attitude possessed by God is the basis that even humans who behave badly can change to a better path. In addition, Article 52 of the Criminal Code Law emphasizes that punishment must not degrade human dignity, which means that maintaining human dignity is God's command and people who ignore the dignity of fellow human beings are people who go beyond the limit. Thus, it can be concluded that the substance of restorative justice that has been facilitated in the Criminal Code Law, articles 51, 52, 53, 54 and specifically Article 132, which states that the authority to prosecute is declared null and void if there has been a settlement outside the judicial process, is in fact relevant to the idea and purpose of the law itself.

Pengaruh Kompetensi Perangkat Desa, Partisipasi Masyarakat, Komitmen Organisasi Dan Transparansi Terhadap Akuntabilitas Pengelolaan Dana Desa

ANALISIS PENERAPAN BIAYA LINGKUNGAN STUDI KASUS PADA RUMAH SAKIT ISLAM BANJARMASIN

This study aims to uncover waste management activities and environmental costs of environmental c... more This study aims to uncover waste management activities and environmental costs of environmental cost reporting at the Islamic Hospital of Banjarmasin. This researcher uses a qualitative paradigm with a case study design. The research scope is the Unit of Environmental Health Sanitation with the accounting process of environmental management, hospital waste management's data focus, and expenditures for waste costs. Primary data were collected through in-depth interviews and observations; secondary data, through documentation. The results revealed that environmental management accounting systems in 2019 and 2020 found hidden environmental costs from waste management cost reports in the Financial Statements. For example, the environmental cost report applied to the SKL Unit revealed Rp 677.646.500 and Rp 459.521.600 not presented as an environmental cost in 2019 and 2020. The implementation of environmental cost accounting through environmental cost reporting at the Islamic Hospital of Banjarmasin revealed that special reports in environmental management accounting could be used as information by the management of the Islamic Hospital of Banjarmasin in planning and controlling environmental responsibility activities. The study results also revealed that the environmental cost report facilitated the direction of the Islamic Hospital of Banjarmasin in making decisions related to environmental costs and provided information for stakeholders that hospitals have been responsible for maintaining environmental health.

Penggunaan Azas Domunius Litis

STIH Sultan Adam Banjarmasin

Laws, 2023

Tugas 1 Tata cara penyelesaian perkara pidana disidang pengadilan diatur dalam Kitab Undang-Undan... more Tugas 1 Tata cara penyelesaian perkara pidana disidang pengadilan diatur dalam Kitab Undang-Undang Hukum Acara Pidana (KUHAP). KUHAP mengatur secara lengkap tentang prosedur pemeriksaan perkara pidana, mulai dari tahap penyelidikan, penyidikan, penuntutan, pemeriksaan di sidang pengadilan, hingga putusan pengadilan.

DETERMINANTS OF COMPETENCY OF VILLAGE APPARATUS, COMMUNITY PARTICIPATION, ORGANIZATIONAL COMMITMENT AND TRANSPARENCY TOWARDS ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT ANJIR MUARA , BARITO KUALA DISTRICT, SOUTH KALIMANTAN Sanusi1), Padlah Riyadi2

Padlah Riyadi, 2024

The aim of the research is to test and provide empirical evidence of the influence of village off... more The aim of the research is to test and provide empirical evidence of the influence of village officials' competence, community participation, organizational commitment and transparency on the accountability of village fund management. This research was conducted using a sample determination method, namely purposive sampling, with a quantitative research type. Data analysis was carried out using a multiple regression analysis model. Hypothesis testing was carried out to determine the extent of influence of village apparatus competence, community participation, organizational commitment and transparency on accountability in managing village funds, either partially or simultaneously. The results of hypothesis testing show that the competence of village officials has no effect on the accountability of village fund management, while community participation, organizational commitment and transparency have a positive effect on the accountability of village fund management.

Competence Of Expertise, Experience, Auditor Professional Skepticism, And Audit Situation To The Relevance Of Providing Audit Opinion On an Entity's Financial Statements

Journal of Governance, Taxation and Auditing

This research examines and provides empirical evidence that the factor of expertise, experience, ... more This research examines and provides empirical evidence that the factor of expertise, experience, professional skepticism of auditors and audit situations has no effect or relevance to the provision of audit opinion on the entity's financial statements. This research was conducted using the sampling method, namely purposive sampling, with the type of quantitative research. The data were analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously.

Effect of financial performance, leverage, good corporate governance and company size on the sustainability report (study of companies listed on the Idx, LQ 45year 2015 – 2019

Cebong Journal

This study aims to determine and analyze the effect of profitability, leverage, institutional own... more This study aims to determine and analyze the effect of profitability, leverage, institutional ownership, audit committees, independent commissioners and company size on the sustainability reports of LQ 45 companies listed on the IDX in 2015-2019. Based on purposive sampling, there were 17 companies according to the research criteria multiplied by the number of 5 years of observation, 85 data were processed and analyzed using multiple linear regression. The results simultaneously variable profitability, leverage, institutional ownership, audit committee, independent commissioners and company size have a significant effect on sustainability reports while partial testing shows that only audit committees have a significant effect on sustainability reports

Competence of expertise, experience, auditor professional skeptism and audit situation to the relevance of providing audit opinion on entity's financial statements

Cebong Journal

This research is to examine and provide empirical evidence that the factor of expertise, experien... more This research is to examine and provide empirical evidence that the factor of expertise, experience, professional skepticism of auditors and audit situations has no effect or no relevance to the provision of audit opinion on the financial statements of the entity. This research was conducted using the sampling method, namely purposive sampling, with the type of quantitative research. The data was analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, professional skepticism of auditors and audit situations affect the relevance of the provision of audit opinion on the financial statements of entities either partially or simultaneously.

The Effect Of Financial Performance, Leverage, Good Corporate Governance And Company Size On The Sustainability Report (Study Of Companies Listed On The IDX, LQ 45 In Year 2015 – 2019)

Journal of Entrepreneurial and Business Diversity

PurposeThe research aims to determine the effect of financial performance, leverage, good corpora... more PurposeThe research aims to determine the effect of financial performance, leverage, good corporate governance and company size on sustainability reports (study of companies listed on the LQ 45 2015 – 2019). Entity business management is currently not only based on economic aspects but also social aspects as the main basis for decision makers. MethodologyThis study aims to determine and analyze the effect of profitability, leverage, institutional ownership, audit committee, independent commissioners, and company size on the sustainability reports of LQ 45 companies listed on the IDX in 2015-2019, so that 85 research samples were determined. Data was processed and analyzed using multiple linear regression. FindingsRelated to sustainability in full and detail in the annual report or make a separate report regarding the company's social and environmental activities in the sustainability report or sustainability reporting. FOR Investors Investment is given to entities engaged in the...

The Effect of Clarity of Budget Targets and Reporting System on Performance Accountability with Internal Control as Intervening Variables in SKPD Kotabaru District Government

Journal of Entrepreneurial and Business Diversity

PurposeFinancial Reporting System, In the public sector, financial reports have an important role... more PurposeFinancial Reporting System, In the public sector, financial reports have an important role in generating accountability. The financial information contained in the financial statements becomes the basis for considering decisions. Financial information as a tool to carry out public accountability as effectively as possible, and is not included as the final goal of public sector accounting. MethodologyThis study aims to examine the clarity of budget targets and reporting systems that affect performance accountability. This study also examines whether the internal control system mediates the effect of the clarity of budget targets and the reporting system. This study is of the type of associative causality and is carried out through a survey method by distributing questionnaires to the compilers of the performance accountability report of government agencies in Kotabaru.FindingsThe population of this study was all SKPD in the Kotabaru Regency Government, totalling 30 SKPD consis...

Construction Of Death Penalty Legal Arrangements in Indonesia

Journal of Political And Legal Sovereignty

Purpose - This study aims to investigate and understand the construction of death penalty legal a... more Purpose - This study aims to investigate and understand the construction of death penalty legal arrangements in Indonesia.Methodology - This study uses document analysis to examine various documents, such as texts, records, official reports, personal diaries, or historical documents, that provide valuable insights for this study. Findings - The issuance of capital punishment as the primary punishment became an alternative (exceptional) special punishment that is based on three main ideas. From the point of view of the objective of the death penalty punishment, in essence, it is not the main or main means to regulate, discipline and improve individuals or society. The death penalty is only a means of exception. So, the death penalty is likened to amputation or surgery in the medical field, which is not the main medicine but the last medicine. Second, the concept of capital punishment as a special punishment departs from the idea of mono-dualistic balance. This idea is oriented toward...

Pengaruh Kejelasan Sasaran Anggaran dan Sistem Pelaporan terhadap Akuntabilitas Kinerja dengan Pengendalian Internal sebagai Variabel Intervening pada SKPD Pemerintah Kabupaten Kotabaru

Al-KALAM : JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN

This study aims to examine the effect of the clarity of budget objectives and reporting systems o... more This study aims to examine the effect of the clarity of budget objectives and reporting systems on the performance accountability of government agencies. This study is also to test whether the internal control system mediates the effect of the clarity of government budget objectives and reporting systems. This type of research is associative causality. This research was conducted using a survey method by distributing questionnaires to the compilers of performance accountability reports of government agencies in Kotabaru. The population of this study was all SKPD in the Kotabaru Regency Government, totaling 30 SKPD consisting of 82 sample respondents. The data analysis method used is descriptive statistical analysis and Partial Least Square (SEM-PLS) analysis. The analysis is assisted by the Smart PLS 3.0 program. The results of this study indicate that the clarity of budget targets and internal control affect the performance accountability of government agencies while the reporting ...

Legal Science Perspective in Modern Science Concepts

Journal of Political And Legal Sovereignty

Purpose - This research examines the problem of legal science, which is the center of debate amon... more Purpose - This research examines the problem of legal science, which is the center of debate among legal scholars with the problem of the perspective of Law in the concept of modern science.Methodology - This study uses empirical legal research methodology. Empirical legal research is a legal research method that uses empirical facts taken from human behavior, both verbal behaviors obtained from interviews and actual behavior carried out through direct observation. This research was conducted by examining the actual situation in society, namely looking for facts related to the problems in research.Findings - The development of the science of Law is progressing very fast along with the development of science and technology, so every law graduate must be able to adjust his knowledge to keep up with these developments. However, this has changed by leaving the original characteristics of the knowledge he studied. The science of Law is independent and should be able to work independently...

Construction Of Death Penalty Legal Arrangements in Indonesia

paper, 2023

This study aims to investigate and understand the construction of death penalty legal arrangement... more

Pengaruh Current Ratio, Debt to Equity Ratio, dan Rasio Profitabilitas terhadap Harga Pasar Saham LQ45

Media Ilmiah Akuntansi, Oct 31, 2022