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Deverin Dwi Purwanti; Henry Eryanto; Suherdi Suherdi

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The background of this research is based on the importance of good management of inactive participant archives to support the smooth running of administrative services, considering that inactive participant archives still have utility value, especially as evidence of claims and participant audits. This research has the objectives of (1) Knowing the principles of organizing inactive participant archives at BPJS Ketenagakerjaan Jakarta Rawamangun. (2) Knowing the filing/storage system for inactive participant archives at BPJS Ketenagakerjaan Jakarta Rawamangun. (3) Knowing the role of archivists/archive officers at BPJS Ketenagakerjaan Jakarta Rawamangun. (4) Knowing the obstacles and solutions carried out in managing inactive participant archives at BPJS Ketenagakerjaan Jakarta Rawamangun. The research method used is a descriptive method with a qualitative approach, through observation, interview, and documentation study techniques. The results of this study (1) The principle used by BPJS Ketenagakerjaan Jakarta Rawamangun is a combined principle, because the storage of active archives and inactive archives is carried out separately, active archives are in the membership room while inactive archives are in the archive room. (2) BPJS Ketenagakerjaan applies a numeric system by sorting the Company Registration Number (NPP) from the smallest to the largest so that it is easy to find archives when needed. (3) The role of archivists is very much needed, but in BPJS Ketenagakerjaan Jakarta Rawamangun there is a streamlining of the organizational structure resulting in the absence of archivists within it. (4) Archive management is still faced with several obstacles, such as limited storage space, still carried out manually, and a lack of workers with special competencies in the field of archiving. BPJS Ketenagakerjaan Jakarta Rawamangun Branch has also attempted to overcome these obstacles by digitizing participant archives, although the implementation has not been fully integrated into an adequate electronic archive management system. The conclusion of this study is the need to increase the capacity of human resources in archiving, optimize storage space and facilities, and develop an integrated digital system to achieve more effective and efficient management of inactive membership records.

Abdul Madjid Podungge; Fadel Ilato; Rizki Ayundari Putri

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Civil servants play a crucial role in governance and development to achieve the national goals as stipulated in the Preamble to the 1945 Constitution of the Republic of Indonesia. Civil servants (PNS) are the primary foundation for the implementation of the Indonesian government system, as they implement public policy and provide public services. Their integrity, competence, and legal status significantly determine the quality of government bureaucracy. This study aims to determine the role of the Regional Civil Service Agency (BKD) in handling cases involving civil servants using fake diplomas during recruitment or promotion. The approach used is normative juridical, reviewing existing regulations, such as Law Number 5 of 2014 concerning the State Civil Apparatus, Government Regulations, and other technical regulations. Data were also obtained through interviews with BKD officials and analysis of relevant case documentation. The results of the study indicate that in practice, there is still a discrepancy between established legal procedures and their implementation in the field. Several cases indicate that administrative sanctions or termination of civil servants found to have used fake diplomas have not been fully based on proper verification and sanction mechanisms. This raises doubts about the validity of decisions and has the potential to undermine public trust in government institutions. This study emphasizes the importance of enforcing administrative discipline and improving internal oversight systems, as well as the need for stricter and more coordinated regulations between central and regional agencies to ensure that every administrative action has a valid legal basis. Implementing the principles of accountability and transparency in personnel management must be a priority to create a clean and professional bureaucracy.

Murshal Senjaya

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

In the customary law system, there is a pattern of punishment and prosecution which is more or less similar to the Islamic legal system, where the role of the victim's family is very important in determining whether or not the perpetrator will be prosecuted and punished. In customary law, legal settlements are carried out with an emphasis on togetherness or harmony. Settlement of criminal cases, especially bullying through customary law, is a process of resolving cases outside of court which consists of first, a mediation system with a consensus approach through deliberation. Second, the restorative justice system is a case resolution system with the aim of restoring the situation that arose for the victim so that a sense of brotherhood between each party is re-established. This system produces an agreement that is a win-win solution, guarantees the confidentiality of the parties' disputes, avoids delays caused by procedural and administrative matters, and resolves problems comprehensively together and while maintaining good relations. Thus, these customary sanctions do not provide legal protection and fulfillment of children's rights for children who are victims of sexual violence. In sexual crimes against children, children are positioned as victims who experience detrimental impacts, namely physical and psychological harm. Therefore, it is mandatory to be protected, not judged.

Wayan Agus Kertiyasa; I Made Mulyawan Subawa; Ida I Dewa Ayu Dwiyanti

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Indonesia is a country that highly upholds the law, this is stated in the 1945 Constitution of the Republic of Indonesia. In line with these provisions, one of the important principles of a state based on law is the guarantee of equality for everyone faced with the law. The emergence of legal disputes related to land begins with objections related to claims for land rights, both regarding land status, priority and ownership, with the hope of obtaining administrative resolution in accordance with applicable provisions. The problem raised in this study is about court decision no. 148 / pdt.g / 2024 / pn in Tabanan. This study uses an empirical legal research method, namely research with field data as the main data source, such as interview results and observations. In addition, this research is also supported by normative data sourced from books and legislative studies. The purpose of this study is In general, this report aims to provide an overview of the settlement of criminal acts of court decisions in Tabanan. Based on the formulation of the problem How is the Implementation of Decision No.148/Pdt.G/2024/PN.Tab Regarding the Validity of Land Ownership Certificates, What legal remedies can be taken by legitimate heirs in the event of cancellation of the transfer of land ownership certificates. The results of the research conducted. It is known that the lack of concreteness of the Tabanan District Court's decision so that the settlement of civil cases is still ongoing, in process or ongoing, so far the parties involved are still trying to find a solution by collecting evidence and witnesses to resolve land disputes in Tabanan, the author concludes that the court has a central role in deciding cases and the author also advises all people before making land purchases and sales to check the completeness of documents, for example certificates.  

Adam Munirul Haq; Agus Suyatno; Primadia Putri Harmastuti

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of information technology has driven significant transformations in human resource (HR) management, including in the aspects of compensation and job description adjustments. Digitalization in HR management not only simplifies administrative processes but also has the potential to increase employee satisfaction and loyalty through transparency, speed, and ease of access to information. This study aims to analyze the effect of digital compensation and job description adaptation on employee loyalty at AK-Tekstil Solo, a labor-intensive company in the textile industry. The research method uses a quantitative approach with a survey design. Data were collected through questionnaires distributed to a number of employees as respondents, then analyzed using multiple regression analysis techniques to test the effect of independent variables on the dependent variable. Digital compensation in this study was measured by aspects of transparency, payment speed, and ease of access, while job description adaptation was assessed by role clarity, task flexibility, and communication between management and employees. The results show that digital compensation designed with a transparent, accurate, and easily accessible system contributes positively to job satisfaction, which in turn increases employee loyalty to the company. Similarly, job description adaptation carried out in a structured manner and accompanied by clear communication has been proven to strengthen employee commitment and attachment to the organization. These findings provide strategic implications for company management, particularly in labor-intensive industries, to develop digital-based compensation systems that are not only efficient but also foster trust and fairness. Furthermore, management needs to ensure job descriptions are adaptive to changes in the work environment so that employees continue to feel valued and relevant to the company's goals. Implementing this strategy is expected to create a stable, productive, and sustainable work environment.  

Cindi Amalia Putri; Rohman Kusmayadi, Rudy Catur

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The family is an essential social unit that contributes significantly to the protection of children's rights and welfare. In the context of Indonesian law, the legal status of children born out of wedlock was severely limited before the Constitutional Court Decision No. 46/PUU-VIII/2010. This study aims to examine changes in the legal status of out-of-wedlock children and their implications for custody after the decision. This research uses a qualitative method with a literature research approach, through the analysis of primary and secondary legal materials, such as Constitutional Court decisions, scientific literature, legal journals, and relevant laws and regulations. Prior to the Constitutional Court's ruling, children born out of wedlock were only recognized as having a civil relationship with their mother and mother's family, which had an impact on limited children's access to legal identity, custody, and inheritance. However, the Constitutional Court Decision No. 46/PUU-VIII/2010 opens up the opportunity to recognize the legal relationship between an out-of-wedlock child and his biological father, as long as it can be scientifically proven (through DNA tests) and legally. This change strengthens the position of children in obtaining custody (alimentasi), including the right to maintenance, protection, education, and financial support from the biological father. This ruling reflects significant progress in the protection of children's rights and the application of the principle of non-discrimination in Indonesian family law. Nevertheless, implementation in the field still faces challenges, both administratively, such as the convoluted recognition process, and socially, especially the stigma against children out of wedlock. Other challenges include low public legal literacy, limited access to scientific proof institutions, and the non-optimal role of the state in guaranteeing the rights of children born out of wedlock.

Muhammad Siroji; Mulis

Jurnal Riset Rumpun Ilmu Bahasa 2025 Pusat riset dan Inovasi Nasional

English, as an international language, plays a significant role in education, especially in preparing students to face global challenges. However, the teaching of English in rural schools still faces several obstacles that affect the effectiveness of learning. This study aims to identify and analyze the challenges faced by English teachers at MTs Rubath Naqsyabandiyah, a school in a rural area. The study uses a qualitative approach with a case study method, where data is collected through classroom observation and in-depth interviews with English teachers. Data analysis follows the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results of the study show several main challenges in teaching English, including low student interest in the subject, lack of support from parents and the surrounding community, teachers' perceived low quality, and high administrative and curriculum burdens. Students in rural areas often fail to see the relevance of English learning to their everyday lives, which reduces their motivation to learn. Additionally, the lack of support from parents worsens the challenges that teachers face in teaching English in these schools. To address these challenges, the study provides several recommendations aimed at improving the effectiveness of English teaching in rural schools. First, increasing student interest by developing fun and relevant teaching methods that connect English to daily activities, local culture, and regional potential. Second, involving parents in supporting their children's English language learning.

Wahyu Khoirat

Jurnal Motivasi Pendidikan dan Bahasa 2025 International Forum of Researchers and Lecturers

This study aims to describe the role of the principal in improving the quality of education in Qismul Ali Al-Jam’Iyatul Washliyah. This study uses a qualitative approach with descriptive methods. Data sources were taken by purposive sampling and snowball sampling. Data collection was carried out through observation, interviews, and documentation studies. Data analysis was carried out using data reduction techniques, data presentation, and drawing conclusions. As for checking the validity of the data, namely by using triangulation of methods and sources. The results of the study indicate that there are 2 aspects of improvement carried out by the principal, namely: a) the role of the principal as a leader, namely by guiding and directing educators in creating interesting learning methods, then the principal tries to establish communication with his subordinates through greetings and listening directly to input from teachers and school employees regarding the problems they are facing, in decision making the principal applies a democratic and open system through deliberation and joint decisions, then the principal also becomes a good role model through diligent and disciplined behavior in working. To determine the program's achievement, the principal conducts regular supervision and evaluation of the learning process and learning materials, utilizing the results of this supervision to further improve learning activities through coaching and direction from the principal. b) The principal's role as a manager involves managing the school, starting with planning the school's work program at the beginning of the school year during work meetings involving teaching and administrative staff. The principal also involves teaching and administrative staff in various training activities to support competency. The principal also regularly maintains facilities and infrastructure. The findings of this study indicate that the principal has realized improvements in the quality of education at Qismul Ali Al-Jam'Iyatul Washliyah by implementing several improvement measures.

Nunung Arfianti

Deposisi: Jurnal Publikasi Ilmu Hukum 2025 International Forum of Researchers and Lecturers

This research examines the legal issues surrounding the Environmental Impact Assessment (Analisis Mengenai Dampak Lingkungan—AMDAL) as a prerequisite for obtaining business or activity permits in Indonesia. The study adopts a normative juridical approach, analyzing legal theories, concepts, and principles relevant to environmental law. The enactment of Law Number 11 of 2020 on Job Creation introduced significant amendments, deletions, and new provisions to Law Number 32 of 2009 concerning Environmental Protection and Management (PPLH Law). One of the most substantial changes is the removal of the explicit obligation to obtain an environmental permit, replacing it with a requirement for environmental approval issued by the central government. This environmental approval consists of the Statement of Environmental Management Capability (Pernyataan Kesanggupan Pengelolaan Lingkungan Hidup—PKLHP) and the Environmental Feasibility Decision (Keputusan Kelayakan Lingkungan Hidup—KKLH), both intended to ensure that businesses and activities comply with environmental standards before commencing operations. However, the revision also affects public participation in the AMDAL process. Under the Job Creation Law, opportunities for environmental organizations and local communities to be involved in the preparation, review, and decision-making stages of AMDAL have been significantly reduced. This shift raises concerns about transparency, accountability, and the integration of environmental, social, and economic considerations in decision-making. In the context of sustainable development, environmental permits or approvals should not only serve as administrative formalities but also as instruments to safeguard environmental quality and uphold public interest. Public participation plays a critical role in ensuring that AMDAL processes reflect diverse perspectives, promote environmental justice, and support the long-term goals of environmental protection. The study concludes that while the Job Creation Law aims to streamline licensing and promote investment, its impact on public involvement in environmental governance poses risks to the integrity of environmental protection frameworks in Indonesia.

Trisnawati Bura; Fathia Aulia Muthmaina; Elisabeth Henderika Dua Neang; Yosefa De Ancieta; Anastasia Yunianti

Jurnal Ilmuan Bahasa dan Sastra Inggris 2025 Asosiasi Periset Bahasa Sastra Indonesia

Self-evaluation is an important instrument in teacher professional development, as it can help identify strengths and weaknesses in learning practices. This study aims to describe in depth the practice of teacher self-evaluation, the supporting and inhibiting factors, and its impact on teacher professional development in the school environment. This study used a descriptive qualitative approach with a case study method focused on a teacher at SMA Negeri 1 Maumere. Data collection techniques were conducted through an open-ended questionnaire designed to explore teachers' understanding of self-evaluation practices, as well as observations of lesson planning documents. The results showed that the teachers who were the subjects of the study had fairly good lesson planning and demonstrated a commitment to improving the quality of teaching. However, several challenges remained, such as difficulties in optimally adapting the curriculum to student needs and limitations in developing and implementing relevant learning evaluation instruments. Furthermore, the utilization of evaluation results for learning improvement has not been optimal. Although teachers have been active in Classroom Action Research (CAR), the integration of self-evaluation results into learning innovations still requires strengthening. Factors supporting self-evaluation include teachers' intrinsic motivation to develop, principal support, and relevant training. Meanwhile, inhibiting factors include time constraints, administrative burdens, and the lack of reflective forums at the school level. This study confirms that self-evaluation conducted in a structured and reflective manner can play a significant role in improving teachers' professional competence and the quality of learning in schools.

Sarah Dalila Fitri; Fitriana Yasintha; Revi Yulianti

Perspektif: Jurnal Pendidikan dan Ilmu Bahasa 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This article discusses the implementation of policies to create a conducive school culture and climate as an important part of efforts to improve the quality of learning. A safe, comfortable, and orderly learning environment is essential for effective and enjoyable learning. This study aims to analyze the strategies and roles of the principal and all school members in shaping a positive school culture and climate. The main focus lies on four managerial aspects: program planning, organization, leadership implementation, and structured control. This study uses a qualitative method with a case study approach, applied in several elementary schools. Data were collected through field observation techniques, in-depth interviews with related parties (such as the principal, teachers, and students), and documentation studies of school policies and programs. The main findings indicate that a conducive school culture and climate are formed through a series of consistently implemented positive habits, strong collaboration among school members, and the visionary and communicative leadership of the principal. In addition, the active involvement of all school elements in creating an atmosphere of mutual respect and support is very influential in building a positive learning environment. Policy implementation is not merely administrative, but also emphasizes the development of character values, discipline, and a sense of shared responsibility. The end result is improved learning quality and improved student character, demonstrating that school climate and culture play a crucial role in the overall educational process.

Siti Aisyah; Melinda Aprianingsih; Tia Mutiara; Rina Filia Sari; Syuhada Syuhada

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The use of office stationery (ATK) plays a crucial role in supporting the smooth running of administrative activities within government agencies, particularly within the Financial and Development Supervisory Agency (BPKP). As an agency responsible for supervising and evaluating state financial management, the availability of adequate and timely ATK is a crucial supporting factor in ensuring the efficient and effective operation of BPKP. Unavailability of ATK can hamper administrative processes, while excess stock can lead to budget waste and inefficiency in logistics management. This study aims to implement an inventory control system for ATK use at BPKP using the Min-Max Stock method. This method is used to determine the ideal minimum and maximum limits for ATK inventory, with the aim of minimizing overstock and stockouts. With this approach, agencies can manage ATK procurement more efficiently based on actual needs and existing usage patterns. The results of the study indicate that the application of the Min-Max Stock method provides significant results in inventory management. For the type of ATK in the form of F4 size HVS paper, the minimum and maximum values are set at 12 reams. Meanwhile, for A4-sized HVS paper, the minimum quantity is 72 reams and the maximum is 98 reams. For other types of stationery, such as printer ink, the minimum and maximum quantities are set at 74 and 92 bottles, respectively. For BPKP logo folders, the recommended minimum is 240 sheets and the maximum is 325 sheets. By implementing this method, BPKP can optimally manage stationery inventory, thereby minimizing the risk of stockouts that could disrupt operations and preventing inefficient stockpiling. This approach contributes to more orderly, transparent, and cost-effective logistics governance within the government.

A. Junaedi Karso

Law and Justice research journal 2025 International Forum of Researchers and Lecturers

Deployment of TNI to secure the prosecutor's office Although the Policy arose based on Telegram No. TR/442/2025 which ordered the deployment of TNI soldiers to strengthen the security of the High Prosecutor's Office and the District Prosecutor's Office throughout Indonesia.Securing the prosecutor's office by the TNI is contrary to civilian supremacy, a distortion of the defense function, because it deviates from the spirit of reform and the constitution. Meaning When the law is passed by legal telegram, the deployment of the military for tasks other than war or what is known as Military Operations Other Than War (OMSP), is strictly regulated in Law Number 3 of 2025 concerning Amendments to Law No. 34 of 2004 concerning the TNI. In Article 7 paragraphs (3) and (4), it is emphasized that: (1). All forms of OMSP can only be carried out based on a state political decision, either in the form of a Presidential Regulation or Government Regulation, depending on the type and scope of its duties. This is a form of "administrative militarization" that slowly but surely erodes the neutrality of the TNI; (2). There is no emergency situation, no reports of armed threats against the prosecutor's office, and no political decisions from the president; (3). The TNI is not an Office Guard, but a Guardian of the State's Future, meaning that the state guard should not be deployed only to guard the office, because the deployment of the TNI for the security of the prosecutor's office is not a solution. It is the beginning of decline. So this policy should be rejected, for the sake of the constitution, for the sake of military neutrality, and for the future of a democratic and civilized Indonesia.

Annisa Erikha; Riswadi Riswadi

Mahkamah : Jurnal Riset Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The code of ethics is an essential instrument in maintaining professionalism, integrity, and accountability within an institution, including the Indonesian National Police (Polri). As part of the effort to enforce ethical standards within the police force, the Police Code of Ethics Commission (KKEP) plays a role in ensuring that each police officer performs their duties in accordance with applicable legal and moral norms. The role of the KKEP becomes highly relevant in the context of good governance, where the principles of transparency, accountability, and the supremacy of law must be the primary foundations of government administration, including within the police system. This study conducts a normative juridical analysis of the role of the Police Code of Ethics Commission in realizing good governance within Polri. A normative juridical approach is used to examine the legal aspects regulating the authority and working mechanisms of the KKEP, by reviewing various regulations, such as the Chief of Police Regulation on the Police Profession Code of Ethics, as well as other legal documents. Additionally, this research also refers to the concept of good governance developed in the study of administrative law and public policy. Through this research method, the study will discuss how the structure and authority of the KKEP are designed to uphold police ethics, as well as how the implementation of the code of ethics can contribute to increasing public trust in the police institution. Therefore, this study is expected to provide a deeper understanding of the position and strategic role of the KKEP in ensuring the professionalism and integrity of Polri members in supporting the principles of good governance in Indonesia.

Aisyah, Siti; Aprianingsih, Melinda; Mutiara, Tia; Filia Sari, Rina; Syuhada Syuhada

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The use of office stationery (ATK) plays an important role in supporting the smooth operation and administrative activities of government agencies, particularly the Financial and Development Supervisory Agency (BPKP). As an institution whose primary function is to supervise and evaluate state financial management, BPKP requires adequate logistical support to ensure optimal implementation of its duties. One form of such support is the availability of sufficient, timely, and appropriate ATK. Common problems often encountered in ATK management are overstock, which is excess inventory that leads to wasted budget and storage space, and stockout, which is a shortage of inventory that can hinder work activities. This study aims to control ATK inventory by applying the Min-Max Stock method. This method helps in determining the minimum and maximum inventory limits for each type of ATK, so that procurement of goods can be carried out in a planned and efficient manner. With this approach, agencies can maintain a balance between availability of goods and efficient use of the budget. The results of the study indicate that the application of the Min-Max Stock method in the BPKP environment produces more rational inventory figures. For the type of HVS paper F4 size ATK, the minimum and maximum values are set at 12 reams. Meanwhile, for A4-sized HVS paper, the minimum and maximum values are 72 reams and 98 reams, respectively. For printer ink, the ideal minimum and maximum quantities are 74 and 92 bottles. Meanwhile, BPKP logo folders have a minimum value of 240 sheets and a maximum of 325 sheets. The implementation of this method has a positive impact on the efficiency of the procurement and control process of stationery at BPKP.

Irmawanti Tahir; Anne Abdul Rachman

International Journal of Educational Development 2025 Asosiasi Periset Bahasa Sastra Indonesia

The digital era has revolutionized educational systems, making digital literacy a vital competency for the 21st century. As such, educational administration plays a pivotal role in driving digital transformation within schools. This study used a qualitative approach with a multi-case study design, examining 20 secondary schools to assess how effective educational administration practices contribute to the sustainable implementation of digital literacy programs. Data were gathered through in-depth interviews with 60 educational administrators, participant observations, and the analysis of policy documents. The findings reveal that educational administration, when proactive, collaborative, and data-driven, significantly boosts student digital literacy. In fact, schools employing these practices experienced an improvement in digital literacy by up to 65% within two years of program implementation. The success of these programs was largely attributed to key factors such as visionary leadership, strategic allocation of resources, continuous teacher capacity development, and robust monitoring systems. Additionally, the research highlights the importance of a comprehensive approach to digital literacy, where educational leaders understand the interconnections between various administrative functions and their impact on digital education. This includes integrating strategic planning, operational execution, developmental efforts, evaluation processes, and collaborative work between teachers and administrators. In response to these findings, the study proposes the Integrated Digital Literacy Administration Model (MALDT). This model offers a framework that can be adapted by educational institutions to enhance learning quality in the digital age. It emphasizes the need for a holistic approach to digital literacy administration, combining leadership vision with operational efficiency and continuous professional development. Ultimately, the adoption of such a model can help schools foster an environment where digital literacy is embedded into the core educational experience, ensuring students are adequately prepared for the challenges of the digital era.

Meisa Nadiatul Fadliyah; Sigit Puji Winarko; Faisol Faisol

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

This study aims to determine the influence of factors in the fraud hexagon theory on the potential for fraud, which is described through the variables of compensation suitability, competence, organizational culture, effectiveness of internal control systems, and leadership style. Fraud hexagon theory is a development of the fraud triangle and fraud diamond theories, which emphasize six main elements that cause fraud, namely pressure, opportunity, rationalization, capability, arrogance, and collusion. This theory is relevant to describe various internal factors that can encourage fraudulent behavior, especially in the public sector. This study uses a quantitative approach with multiple linear regression analysis methods and is processed using SPSS software version 30. The population in this study are apparatus or village employees who work throughout the Mojoroto District, Kediri City. The sampling technique uses a purposive sampling method, with predetermined criteria. The selection process resulted in 42 respondents, consisting of the Village Head, Village Secretary, and Village Treasurer, who play important roles in administrative and financial management at the village level. Data were collected through closed-ended questionnaires distributed directly to respondents and analyzed to determine the relationship between the independent and dependent variables. The analysis results showed that partially, only the effectiveness of the internal control system and leadership style significantly influenced the potential for fraud. This indicates that strengthening the internal control system and transparent and accountable leadership can minimize fraudulent activities. Meanwhile, the variables of compensation suitability, competence, organizational culture, and unethical behavior did not show significant effects individually. However, simultaneously, all of these variables were proven to significantly influence the potential for fraud. Thus, fraud prevention must be carried out holistically by considering all aspects contained in the fraud hexagon theory.

GINANJAR SUENDRO

Journal of Economic Empowerment and Community Service 2025 STIE Cendekia Karya Utama

Micro, Small, and Medium Enterprises (MSMEs) play a critical role in Indonesia’s economy, yet their level of tax compliance remains relatively low due to limited knowledge and administrative capacity. This research aims to analyze the effectiveness of the CORTEX (Corporate Tax Extension) training program in improving tax compliance among MSMEs in collaboration with the Regional Directorate General of Taxes, Central Java I. The study employs a qualitative descriptive method, using interviews and observations from a series of CORTEX training sessions conducted in Semarang. The findings reveal that participants showed increased awareness, understanding, and willingness to comply with tax obligations after attending the training. Improved interaction between MSME actors and tax authorities also contributed to more transparent reporting and better administrative practices. This study highlights the importance of targeted education and capacity-building initiatives in bridging the compliance gap. The implications suggest that similar training programs, when conducted systematically and supported by local tax offices, can significantly boost voluntary compliance rates and contribute to broader fiscal sustainability.

Kristina Murniati Beda

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

The Financial Services Authority (Otoritas Jasa Keuangan/OJK) plays a strategic role in ensuring the protection of consumer rights in the banking sector. Along with the increasing complexity of financial services, the potential for consumer rights violations has also risen, including misuse of personal data, administrative errors, and unfair dispute resolution. This study aims to analyze how OJK’s supervisory functions in safeguarding consumer rights in the banking sector can be effectively implemented. A socio-juridical method was used, employing legislative approaches, conceptual analysis, and case studies. Theories applied include legal liability theory, consumer protection theory, and banking supervision theory. Data were obtained from legal documents, OJK annual reports, and interviews with relevant parties. The findings indicate that although OJK has adequate supervisory instruments, such as administrative sanctions and consumer complaint systems, implementation still faces challenges, including limited human resources, lack of consumer education, and resistance from some banking institutions to strict supervision. This study implies that strengthening OJK’s institutional capacity and enhancing collaboration with banking institutions are necessary to ensure effective consumer rights protection.

Siregar, Julinda; Sihite, Julius Martunas; Ani Hoerunisa; Yudha Ningsih

Aljabar : Jurnal Ilmuan Pendidikan, Matematika dan Kebumian 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The role of the principal in educational management has undergone significant changes in line with the dynamics of 21st-century needs. Demands for improved learning quality have led to the emergence of a new paradigm that positions the principal not merely as an administrative leader but as a learning leader capable of facilitating a culture of continuous learning within the school environment. This study aims to reflect on and reformulate the principal's strategic role through the integration of two leadership approaches: instructional leadership, which emphasizes strengthening the learning process, and transformational leadership, which focuses on vision, motivation, and empowerment of all school members. The method used is a literature review of 26 national and international scientific articles published in the last ten years. The results of the study indicate that the synthesis of these two leadership models strengthens the principal's capacity to create a collaborative, adaptive school climate oriented toward continuous improvement of educational quality. This research is expected to serve as a conceptual foundation for future school leadership development policies and practices.