THE SPIRIT OF SOCIETY JOURNAL : International Journal of Society Development and Engagement

Strengthening Regulations on Audit Committees to Prevent State Financial Losses in the Management of the East Java Province APBD

Woro Andrini — Fri, 24 Apr 2026 13:55:57 +0700

Regional financial management is crucial? component of the state financial system , which must be conducted transparently , accountably , and in accordance with the principles of good governance . However , in practice , the management of the Regional Revenue and Expenditure Budget (APBD) still faces various problems , such as budget irregularities , weak internal control systems , and low oversight effectiveness . This study aims to analyze the importance of strengthening regulations regarding audit committees to prevent state financial losses in the APBD in East Java Province . The research method used is normative legal research with a statutory and conceptual approach . The results show that the existence of an audit committee as an independent oversight mechanism can improve the quality of internal control and transparency of regional financial management . Therefore , it is necessary to strengthen regulations regarding audit committees in local governments to prevent potential state financial losses and increase accountability in APBD management.

Construction Project Management in The Construction of Bajuin Sub-District Hall, Tanah Laut District, South Kalimantan Province: A Strategic Review

Muhammad Sarif, Rooslan Edy Santosa, Diyan Lesmana — Fri, 24 Apr 2026 13:58:45 +0700

The purpose of this study was to determine the strategy of strengthening project managers, consultants, supervisors on the success of construction projects on the implementation of construction in the construction of the Bajuin District Hall, Tanah Laut Regency, South Kalimantan, and to determine the strengths, weaknesses, opportunities, and threats factors in the successful implementation of the construction project. The research method used is descriptive qualitative, using SWOT data analysis. Data collection techniques are carried out by survey and interview methods to obtain data and information directly from the field related to the strengthening of project managers, consultants, supervisors on the success of construction projects in the implementation of construction in the construction of the Bajuin District Hall, Tanah Laut Regency. The results of this study are to be reference material and information for companies regarding the influence of project managers, planning consultants and supervisory consultants on the success of construction projects.

Comparative Evaluation of Actual and Planned Productivity of the Samarinda City Police Dormitory Construction Project Workforce

Herwin Wahyudi, Risma Marleno, Erni Puspanantasari Putri — Fri, 24 Apr 2026 14:03:17 +0700

This study aims to evaluate the comparison between actual and planned labor productivity in the Police Housing Construction Project in Samarinda as a basis for assessing construction efficiency. Actual productivity data were obtained from field observations, daily reports, and measurement of work volume and duration. Planned productivity was calculated using the Unit Price Analysis (AHS), project scheduling, and manpower planning. The results show significant differences between actual and planned productivity in various work categories. Actual structural productivity ranges from 0.71 to 1.20 m³/day, which is lower than the planned productivity of 1.456–3.21 m³/day. Finishing works also display substantial deviation, with actual productivity of 27.52–80 m²/day compared to the planned 44–135 m²/day. These discrepancies result in slower progress, increased risk of project delays, and reduced time management efficiency. Key factors contributing to productivity gaps include field conditions, weather disturbances, material mobilization, worker experience, and coordination effectiveness among subcontractors. The findings highlight the importance of periodic productivity control and improved field management to meet planned targets.

Personal Data Breaches by Online Loans as a Form of Cyber Crime

Tjahjana Budiman — Fri, 24 Apr 2026 14:05:24 +0700

The rapid growth of online lending platforms in Indonesia has accelerated financial inclusion while simultaneously generating new forms of cyber crime, particularly the unlawful collection, processing, and dissemination of personal data by illegal operators. This research analyzes personal data violations committed by online lending services as cyber crime from criminological and victimological perspectives following the enactment of Law Number 27 of 2022 concerning Personal Data Protection. Using a normative juridical method with statutory and conceptual approaches, this study integrates cyber crime theory, digital white collar crime theory, opportunity theory, anomie theory, and critical victimology to explain structural relations between perpetrators and victims in the digital financial ecosystem. The study finds that personal data exploitation constitutes cyber enabled financial crime characterized by asymmetry of information, technological dominance, weak enforcement mechanisms, and profit oriented motives. Victims suffer layered victimization including financial losses, psychological harm, reputational damage, and secondary victimization. Although the Personal Data Protection Law strengthens legal safeguards, implementation challenges remain significant due to cross border operations, institutional limitations, and low digital literacy. The research proposes comprehensive penal and non penal strategies to enhance enforcement and victim protection.

Analysis of Time and Cost Efficiency through the Application of Design Review on the Bridge Rehabilitation Project in Bantuas Village, Samarinda City

Amir Mudrajad, Risma Marleno, Jaka Purnama — Fri, 24 Apr 2026 00:00:00 +0700

The application of review design in construction projects serves as an effective strategy to enhance implementation efficiency. This study aims to analyze time and cost efficiency resulting from the application of review design in the Bantuas Bridge rehabilitation project in Samarinda City. The research employs a comparative analysis between the initial design and the revised design, evaluating construction methods, equipment productivity, activity duration, and cost requirements. Data were collected from planning documents, cost estimates, technical reports, and field observations. The results indicate that the review design reduced project duration from 150 to 140 days, achieving a time efficiency of 6.67%. Additionally, the total project cost decreased from Rp3,000,487,000 to Rp2,860,487,000, resulting in a cost saving of 4.67%. These efficiencies were achieved through the adoption of precast minipile foundations and modular structural components such as steel decks. Therefore, the review design is proven to be an effective strategy for improving construction efficiency in terms of time and cost.

Digital Reputation as a Protected Economic Interest under Indonesian Criminal Law

Evi Retno Wulan, Arief Budiman — Fri, 24 Apr 2026 14:08:44 +0700

The rapid expansion of Indonesia’s digital economy has transformed online reputation into a measurable economic asset for Micro Small and Medium Enterprises, as algorithm based rating systems directly determine visibility, consumer trust, and revenue sustainability. Despite its growing economic significance, the juridical status of digital reputation within Indonesian criminal law remains underdeveloped. This article examines whether online review extortion may be prosecuted under Law Number 1 Year 2023 concerning the Criminal Code and Law Number 11 Year 2008 concerning Electronic Information and Transactions as amended by Law Number 1 Year 2024. Using a normative juridical method with systematic and teleological interpretation, the study analyzes the structural elements of extortion, including unlawful threat, intent, causality, attempt, participation, and corporate liability, in the context of algorithm based reputational manipulation. The analysis demonstrates that Articles 482 and 483 of the Criminal Code, together with Article 27B of the Electronic Information and Transactions Law, provide a normative basis to prosecute digital coercion when reputational harm is conditionally linked to economic demand. However, neither statute explicitly recognizes digital reputation as an independent protected economic interest. This normative silence creates interpretative ambiguity and risks inconsistent enforcement. This article contributes to criminal law doctrine by conceptualizing digital reputation as a legally relevant economic interest within the framework of economic autonomy protection. Strengthening doctrinal clarity is therefore essential to ensure legal certainty, enhance deterrence, and reinforce the integrity of Indonesia’s digital economic governance.

Evaluation of Life Cycle Cost (LCC) of Flexible Pavement and Rigid Pavement on Bhayangkara Road Section, Samarinda City

Hendra Gunawa, Risma Marleno, Retno Hastijanti — Fri, 24 Apr 2026 14:09:58 +0700

The development of irrigation infrastructure is an important factor in supporting the agricultural sector, particularly in areas that rely on irrigation systems to improve agricultural productivity. One of the main challenges in implementing irrigation projects is selecting the appropriate construction method to achieve time This research evaluates the life cycle cost (LCC) of flexible and rigid pavement alternatives for Jalan Bhayangkara, Samarinda, to determine the most economical pavement type over the design life. A quantitative LCC analysis based on Net Present Value (NPV) at a 6% discount rate was performed for a 20-year planning period. Cost components included initial construction, routine maintenance, periodic maintenance, rehabilitation, and salvage value. Data sources comprised field surveys, technical documents, maintenance records, and budget estimates. The total LCC for flexible pavement was calculated at IDR 11.19 billion, while rigid pavement yielded a lower total LCC of IDR 10.19 billion. The cost difference of IDR 999.76 million (approximately 8.9%) indicates that rigid pavement is more cost-effective over the analysis period, primarily due to lower maintenance demands and higher structural resilience in the wet, heavy-traffic conditions typical of Samarinda. Consequently, rigid pavement is recommended as the more economical and sustainable option for Jalan Bhayangkara when considering long-term lifecycle costs.

Judges’ Private Lives and the Risk of Conflicts of Interest: A Normative Analysis of the Code of Ethics and Judges’ Rules of Conduct (KEPPH)

Tanu Djaja, Chung Shen Orlando Honggowibowo — Fri, 24 Apr 2026 00:00:00 +0700

The personal lives of judges and the attendant risk of conflicts of interest pose a critical threat to judicial independence, impartiality, and public trust in Indonesia’s judiciary. This normative legal study assesses the Indonesian Code of Ethics and Conduct for Judges (KEPPH) using statutory, conceptual, and comparative methods, with particular reference to the Bangalore Principles of Judicial Conduct. The research examines how KEPPH addresses intersections among judges’ personal finances, family ties, and professional duties, and reviews enforcement practice through decisions of the Judicial Commission, the Supreme Court, and the Judges’ Honor Council. Findings indicate that, while KEPPH establishes a comprehensive normative framework prohibiting judges from adjudicating matters involving personal interests, substantial gaps in implementation remain. Key vulnerability areas identified include financial interests, business activities and ancillary positions, familial relationships, and political affiliations that may create actual or perceived conflicts of interest. Comparative analysis with Netherlands, Singaporean, and Malaysian standards shows substantive alignment with international best practices but highlights weaknesses in enforcement—especially in financial disclosure, oversight of secondary employment, and institutional coordination between internal and external supervisory bodies. The study concludes that strengthening internal–external supervision, adopting risk-based oversight, enhancing transparency through systematic financial reporting, promoting merit-based judicial appointment processes, and instituting continuous professional ethics education are necessary to protect judicial independence and sustain public confidence in Indonesia’s judiciary.