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Analytics

Ichfa Farida Ramadhani; Noor Endah Cahyawati

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.

M. Syam'un Rosyadi; Erfaniah Zuhriah; Ahmad Izzuddin; Hafiza Samath

International Journal of Law, Crime and Justice 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the importance of regulating property division agreements as a requirement in polygamy permit applications, using the approach of Aristotle's theory of justice, as well as maqā ṣ id al- syarī'ah in Islamic law. The type of research is normative, which includes conceptual and philosophical analysis of law, as well as comparative research on property regulation practices in the family law system. The study shows that the practice of polygamy tends to result in economic inequality, neglect of the rights of the first wife and children, and legal conflicts related to the ownership and division of joint property. There are two approaches to property division: equal distribution of property and division of property based on contribution. The results indicate that the contribution-based approach is fairer and more relevant to modern society, especially since women are increasingly involved in household expenses. The principle of sadd al-dzarī'ah also states that this agreement is very important as a preventive measure against possible damage that occurs in the household. Practically, this study proposes the implementation of regulations in state law to require property division agreements as a formal requirement in polygamy permit applications. Combining western and Islamic values of justice within a socially just family law framework is the main focus of this research.

Shama Parveen; Suman Sarker

International Journal of Social Welfare and Family Law 2024 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study explores the financial implications of divorce, focusing on spousal support and asset division policies in family law. By analyzing case studies and legal frameworks from different countries, the research examines how equitable asset division and fair spousal support can impact financial security post-divorce. Findings suggest that well-structured financial provisions are essential for supporting financial independence and stability for individuals post-divorce.