Penulis Lainnya

Sherlita Nurosidah


Knocking on Indonesia future capital city's challenge in Indigenous People's Relocation


28 Juni 2024 / Warta Pemeriksa Mei 2024 Hal. 50-55.

Recently, it has been subject to debate on whether the government should relocate indigenous people as their survival living methods are seen to be different from other inhabitants. Land is not only an object of ownership but also affects the quality of life. A critic started circulating when there was speculation to revoke the hostile eviction which was planned to be executed within 7 days to indigenous people in Pemaluan, Penajam Paser Utara, East Kalimantan. Even though the Head of Nusantara Capital City denied the allegation, further discussion is paramount
2024_ART_PP_Sherly_Nurosidah_10.pdf


The Evolution of the Honorary Council of the Code of Ethics: Strengthening SAI Indonesia


07 Juni 2024 / Intosaijournal.org Q2 2024 - SAIs with Jurisdictional Power Vol.51, No.2 Hal. 48-53.

Striving for a high standard of ethical assurance has been deeply rooted as part of daily services in public institutions. Globally, INTOSAI has ISSAI 130 on the Code of Ethics, which underlines the importance of implementing an ethics control system within the SAI. The system does not only carry out ethical requirements but also other programs, such as risk identification, analysis, mitigation, educational support, assessment of misconduct allegations, and suspect protection. SAIs worldwide vie to initiate a satisfactory management climate and proactively ensure the expected morality. Invariably, SAI Indonesia believes in honouring these values.
2024_ART_PP_Sherly_Nurosidah_09.pdf


Unveiling Challenges: Auditing Small Islands in the Indonesian Archipelago


14 Maret 2024 / Intosaijournal.org Q1 2024 - the Unique Challengers and Resiliency of small Islands Vo. 51, No.1 hal. 66-79.

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 / ASOSAI Journal October 2023 Hal. 22-29

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 / Journal of International Conference Proceedings (JICP) Vol.5 No.4, pp. 160-171, November, 2022.

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 / Journal of Human Rights, Culture and Legal System Vol. 3, No. 3, November 2023, pp. 706-730.

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 / Jurnal Ilmiah Mahasiswa FEB Univesitas Brawijaya, hal 1-22.

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 / Yustisia Jurnal Hukum - Vol. 11 No. 2 (2022) 77-93

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 / Jurnal Ekonomi dan Studi Pembangunan, 15 (1), 2023 , Hal.1-18.

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 / Journal of Human Rights, Culture and Legal System Vol. 3, No. 3, November 2023, pp. 706-730

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