Sherlita Nurosidah

Unveiling Challenges: Auditing Small Islands in the Indonesian Archipelago

14 Maret 2024
Indonesia is an archipelagic country with more than seventeen thousand islands by 2022 as stated in The Minister of Home Affairs Decree Number 100.1.1-6117 Year 2022 (Minister of Home Affairs, 2022). Among those islands, 13.466 are small islands and only 146 islands are habited (Finaka, Agam, and Putra, 2018). Embarking on the audit journey in the scattered archipelago of Indonesia presents auditors with a distinctive set of challenges, particularly when scrutinizing the financial landscapes of small islands. As the largest archipelagic nation in the world, with a length of approximately one-eighth of the Earth's circumference, Indonesia"s smaller islands boast rich cultural diversity, economic intricacies, and unique environmental contexts. This article delves into the complexities auditors face when undertaking audit tasks on these diminutive, yet economically significant islands. From grappling with limited infrastructure and navigating the geographical remoteness to understanding the economic intricacies of industries that shape these islands, auditors are confronted with a tapestry of challenges that demand a tailored and astute auditing approach. This writing explores the nuanced challenges inherent in auditing small islands within the Indonesian context, shedding light on the multifaceted considerations auditors must ensure the accuracy, reliability, and compliance of financial reporting in these idyllic yet intricate settings.
2024_ART_PP_Sherly_Nurosidah_08.pdf

In What Ways does BPK Assist Indonesia in Attaining SDG 2?

15 Februari 2024
BPK audited the efficacy of the Ministry of Agriculture"s program to increase the production, processing, and marketing of horticultural commodities from 2014 to 2017.West Nusa Tenggara, East Nusa Tenggara, Java, Sulawesi, Lampung, and East Kalimantan were all subject to audits. The objective of the audit is to assess the program"s efficacy in encouraging price stability and diminishing Indonesian imports of horticultural products. In the coming years, lower import reliance and price stability will contribute to an increase in Indonesia"s food security.
2023_ART_PP_Sherly_Nurosidah_07.pdf

Flypaper Effect: The Shifting Unconditional Transfer and Private Income in Indonesia

12 Februari 2024
This study aims to analyze the behavioral pattern of local government as seen from their spending regarding unconditional transfer and private income. Flypaper effect has been a major phenomenon in academic research. Nevertheless, in Indonesia, such research, especially the one focusing on the shift of unconditional transfer and private income, never been caried out. Over 22 years, Indonesia has been implementing decentralization which makes it more intriguing to see local governments' budget and spending decisions' motives. This paper uses a panel data from 476 districts and cities in Indonesia for 11 years. Classical assumption tests, endogeneity test as well as instrumental validation test were caried out before doing the regression. The result from two-stage least square regression shows that flypaper effect does not present in total spending yet appears in four other kinds of spending. Asymmetric response of those five are quite varied. Total expenditure and capital expenditure have symmetrical response. Meanwhile, operational spending and transfer spending have a fiscal replacement type of asymmetry. On the other hand, unexpected spending shows a fiscal restraint asymmetry. The direction of private income's influence to spending also seen to be different from one another.
2022_ART_PP_Sherly_Nurosidah_06.pdf

The Space Between Us: Questioning Multi-Spatial Justice in the Upcoming Indonesia's Capital

16 Januari 2024
Land is not only defined as an object of ownership by certain community groups, especially indigenous communities. Land has intrinsic value inherent in the way of life and culture, thus affecting the quality of life. This article examines the potential implications of the land acquisiton process in the prospected Nusantara Capital in regards to the fulfillment of the right to an adequate standard of living. It is reviewed by engaging multi spatial justice within the context of city development and urban transformation with learning lessons from Brasilia and Jakarta. Utilizing a qualitative socio-legal approach, the research employs systematic and structural interpretation of various legal instruments. It incorporates the concept of multi-spatial justice as part of a critical legal geography and urban sociology theory to understand the potential of segregation and gentrification in the Nusantara Capital. The results highlight three key aspects. Firstly, the concept of multi-spatial justice underscores the need to consider diverse spatial entities and their equitable treatment. Secondly, analyzing the State Capital Law reveals both promising and concerning aspects of spatial justice. While it aims to balance development and inclusivity, inconsistencies within the law"s provisions raise concerns about potential injustices. Lastly, the study anticipates future inequities between local and urban spatials due to unequal land compensation. These findings emphasize the importance of addressing procedural and substantive fairness in land acquisition, fostering inclusive urban development, and aligning legal instruments with principles of multi-spatial justice.
2023_ART_PP_Sherly_Nurosidah_05.pdf

Evaluasi penerapan balanced scorecard pada Rumah Sakit Umum daerah dr. Saiful Anwar Malang

15 Januari 2024
The purposes of this research were to know the compliance of balanced scorecard implementation in RSSA Malang with the standard from Griffith et., al., (2002), to know the supporting and inhibiting factors of balanced scorecard implementation in RSSA Malang, and to describe the recommendations for balanced scorecard implementation's problems. Balanced scorecard implementation in RSSA Malang as of 9 indicators used, 5 of them were in compliance with the standard from Griffith et., al., (2002). Indicators which in compliance with the standard were asset turnover, mortality index, occupancy, change in occupancy, and outpatient activity, in adverse 4 indicators which were not in compliance with the standard from Griffith et., al. (2002) were cash flow margin, complications index, cost per case, and length of stay.
2016_ART_PP_Sherly_Nurosidah_04.pdf

Regulating Biogas Power Plant from Palm Oil Mill Effluent (Pome): A Challenge to Indonesia's Just energy Transition

12 Januari 2024
Palm Oil Mill Effluent (POME) is a potential source of bioenergy but it is also known as one of the biggest emission"s contributor from palm oil industry thus capturing the produced methane (CH4) is necessary in creating a sustainable energy for the environment. This article examines current regulations of generating electricity from POME. The ultimate aim is to promote renewable energy deployment in Indonesia in order to support the just energy transitions to a low carbon economy. By using legal doctrinal and socio legal research, this study initially looks at the existing regulations. Afterwads, interviews are conducted to the palm oil industry in order to explore potential threats in developing this source of energy. The main findings suggest that there are number of government interventions needed to support the construction of POME based biogas power plant, such as providing a scheme of green loans, adjusting the feed-in tariffs and revising the grid systems, imposing incentives for carbon reduction, and applying the power purchase agreement. In addition, increasing public perception to combat the climate change by moving significantly to a low carbon economy is critical to fostering the 2030's emission reduction target.
2022_ART_PP_Sherly_Nurosidah_03.pdf

Intergovernmental Transfers Reduction Policy and Flypaper Effect: Case of Covid-19 Pandemic in Indonesia

11 Januari 2024
This study empirically examines the influence of intergovernmental transfers and the fall of it to local government's expenditure in Indonesia as well as the possibility of flypaper effect occurrence over pandemic. Over the years, in general, intergovernmental transfers in Indonesia was increasing since decentralization was applied in 2000 till the pandemic hit the country which made the regulator for the first time in 20 years decided to cut overall transfers for municipalities in order to recover economically. A set of cross-section data used in this study is the year 2020 from 34 provinces, 417 regencies, dan 91 cities. The result of pooled OLS regression model shows that flypaper effect does appear for all types of expenditures, such as total expenditure, capital expenditure, and operational expenditure of the local government. Asymmetric response of those three are quite varied. Total expenditure shows asymmetry whereas capital and operational expenditures find the opposite.
2023_ART_PP_Sherly_Nurosidah_02.pdf

The Space Between Us: Questioning Multi-Spatial Justice in the Upcoming Indonesia's Capital

08 Januari 2024
Land is not only defined as an object of ownership by certain community groups, especially indigenous communities. Land has intrinsic value inherent in the way of life and culture, thus affecting the quality of life. This article examines the potential implications of the land acquisiton process in the prospected Nusantara Capital in regards to the fulfillment of the right to an adequate standard of living. It is reviewed by engaging multi spatial justice within the context of city development and urban transformation with learning lessons from Brasilia and Jakarta. Utilizing a qualitative socio-legal approach, the research employs systematic and structural interpretation of various legal instruments. It incorporates the concept of multi-spatial justice as part of a critical legal geography and urban sociology theory to understand the potential of segregation and gentrification in the Nusantara Capital. The results highlight three key aspects. Firstly, the concept of multi-spatial justice underscores the need to consider diverse spatial entities and their equitable treatment. Secondly, analyzing the State Capital Law reveals both promising and concerning aspects of spatial justice. While it aims to balance development and inclusivity, inconsistencies within the law"s provisions raise concerns about potential injustices. Lastly, the study anticipates future inequities between local and urban spatials due to unequal land compensation. These findings emphasize the importance of addressing procedural and substantive fairness in land acquisition, fostering inclusive urban development, and aligning legal instruments with principles of multi-spatial justice.
2023_ART_PP_Sherlita_Nurosidah_01.pdf

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