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PENCEGAHAN KORUPSI DALAM PENGELOLAAN DANA DESA

Penelitian ini bertujuan untuk mengetahui potensi korupsi dalam pengelolaan dana desa dan untuk mengetahui upaya pencegahan korupsi dalam pengelolaan dana desa. Penelitian ini merupakan penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konseptual. Pengelolaan dana desa setelah diterbitkannya Undang Undang nomor 6 tahun 2014 tentang desa mengalamai berbagai macam permasalahan diantara munculnya tindak pidana korupsi yang diatur dalam undang undang nomor 20 tahun 2001 tentang pencegahan tindak pidana korupsi, sehingganya pemerintah desa diharapkan sebisa mungkin melakukan berbagai macam pencegahan terhadap tindak pidana korupsi baik itu dalam hal pengambilan kebijakan, pengalokasian anggaran maupun dalam mekanisme pengambilan kebijakan. Pencegahan tindak pidana korupsi ini harus terus dilakukan mulai dari level yang paling bawah yaitu pemerintahan desa sehingga kedepannya akan terwujud masyarakat desa yang sadar hukum yang akan meningkatkan tatanan pemerintahan yang baik. Hasil penelitian yang didapatkan dalam hal pencegahan korupsi dalam pengelolaan dana desa adalah berusaha untuk mengenali berbagai macam modus tindak pidana korupsi yang ada didesa, meningkatkan capasity building para perangkat desa serta penguatan kapasitas pendamping desa.

The Effect of Audit Committee and Board Independence in Determining Firm Value: Evidence from Maritime Companies in Indonesia

Corporate governance mechanisms, particularly the roles of the audit committee and independent commissioners, are increasingly examined in relation to their influence on firm value through the quality of financial reporting. This study aims to examine the effect of the audit committee and board independence on firm value through the mediating role of financial reporting quality. The study employs a quantitative explanatory design using secondary data from annual reports of maritime transport companies during 2020–2024. Samples were selected through purposive sampling, and data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that the audit committee has a positive and significant effect on firm value, while board independence has no significant impact. Financial reporting quality positively affects firm value but does not mediate the relationship between the audit committee or board independence and firm value. The study contributes theoretically to corporate governance literature and provides practical insights for public companies to strengthen audit functions and the reliability of financial reporting.

Uncovering the Accounting Practices of the Rewang Tradition

Determinants of Going Concern Audit Opinions: Evidence from Textile and Garment Companies Listed on the Indonesia Stock Exchange

Optimizing Pelton Turbine Efficiency through Variable Flow Rates: An Experimental Study

Implementation Of The Policy On Unlicensed Gold Mining (Peti) Against Environmental Damage In Paguyaman District, Boalemo Regency

Blue Economy Potential Through Coastal Business Diversification as a Regional Development Strategy in Kabila Bone Subdistrict

The blue economy provides a development framework that seeks to generate economic value from marine and coastal resources while maintaining social inclusion and ecological sustainability. Kabila Bone Subdistrict in Bone Bolango Regency has substantial coastal potential, particularly in fisheries, marine ecotourism, seafood processing, and small-scale services. However, the utilization of these resources has not been fully optimized because coastal livelihoods remain strongly dependent on capture fisheries, while business innovation, community capacity, capital access, and inter-actor coordination remain limited. This study examines the relationship between blue economy potential and coastal business diversification as a regional development strategy in Kabila Bone Subdistrict and analyzes its implementation through product innovation, community training and empowerment, and multi-stakeholder collaboration. The study employed a qualitative case study design. Data were collected through observation, in-depth interviews, and documentation during January–February 2026 and involved eight informants representing the subdistrict government, coastal communities, fishers, local business actors, and marine tourism managers. The findings show that the development of whale shark ecotourism in Botubarani has become a major driver of coastal economic diversification. New activities include tourist boat rental, guiding services, coastal cuisine, souvenirs, seafood processing, and other marine-resource-based microenterprises. These activities have expanded household income opportunities, generated employment, and strengthened local economic resilience. Nevertheless, diversification remains uneven and is concentrated around tourism; seafood processing, aquaculture, and other sectors are still limited. Product innovation is mostly incremental, training programs are not consistently followed by mentoring, and collaboration among government, communities, and businesses remains largely informal. The study concludes that blue economy development can support sustainable regional development when diversification is accompanied by stronger institutional coordination, continuous capacity building, improved access to finance and technology, and more inclusive distribution of economic opportunities.

KIMIA DASAR

Technical feasibility study of floating solar power for water hyacinth removal in Limboto Lake, Gorontalo