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Significant changes have occurred in the land administration sector with the introduction of digital land certificates as part of an ongoing digital transformation in public services. However, public understanding of the concept, procedures, and benefits of digital certificates is still relatively limited, leading to uncertainty and hesitation in their adoption. This community service program aims to increase public awareness and knowledge about digital land certificates through interactive education and structured socialization activities. The program includes seminars, guided discussions, and question-and-answer sessions designed to provide clear and practical explanations about how digital certificates function within the land registration system. As a result of these activities, community members become more informed about the advantages of digital certificates, such as greater efficiency, enhanced data security, improved transparency, and reduced risks of document damage or loss. This educational initiative is expected to strengthen public trust, encourage active participation, and support the more effective and sustainable implementation of digital land certificate services in the future.

Bureaucratic reform at the village level is a crucial prerequisite for achieving professional, effective, and accountable village governance. One of the key pillars of this reform is the implementation of a merit system in the management of village human resources, particularly in the recruitment and appointment of village officials. In this context, the Computer-Assisted Test (CAT) has emerged as a policy innovation designed to enhance objectivity, transparency, and procedural fairness in the selection of village officials. This study aims to analyse the contribution of CAT implementation to strengthening the merit system and its impact on transforming village social conditions, especially in building public trust in village government. Quantitative data were collected through a survey of village residents and analysed using descriptive statistics, correlation analysis, and multiple linear regression in SPSS. Qualitative data were obtained through in-depth interviews, field observations, and document analysis to elaborate further and explain the quantitative findings. The results indicate that transparency, objectivity, and procedural fairness in the selection process have positive and significant effects on public trust in village government, with procedural fairness emerging as the most influential variable. Qualitative findings confirm that public acceptance of selection outcomes is more strongly influenced by perceptions of fairness and openness in the process than by the selection results themselves. This study concludes that the implementation of CAT functions not only serves as a technical selection instrument but also as an institutional mechanism that helps transform village social relations from patronage-based practices toward merit-based village governance.

In the era of globalization, children are exposed to a social environment influenced by external factors such as social media, advertising, and a consumer culture, all of which can promote a materialistic lifestyle. Consequently, financial literacy education has become essential to equip children with the necessary skills to manage their finances effectively. Beginning with a simple understanding of accounting, children can learn fundamental concepts of money management, financial decision-making, and planning. However, many young children still lack access to this vital education. Various learning methods and media, including loose parts, storytelling, and interactive educational tools, can be utilized to foster financial understanding. Additionally, this education promotes important social concepts like sharing, charity, and the responsibility of managing finances to help others. It integrates Islamic principles, emphasizing values such as honesty, justice, transparency, and the avoidance of usury. Through these principles, children are not only taught how to manage their personal finances but also how to contribute to society. By implementing financial literacy education at an early age, we can help children grow into informed, ethical, and responsible leaders in the future. This education is crucial for ensuring they make sound financial choices and contribute positively to their communities.

Significant changes have occurred in the land administration sector with the introduction of digital land certificates as part of an ongoing digital transformation in public services. However, public understanding of the concept, procedures, and benefits of digital certificates is still relatively limited, leading to uncertainty and hesitation in their adoption. This community service program aims to increase public awareness and knowledge about digital land certificates through interactive education and structured socialization activities. The program includes seminars, guided discussions, and question-and-answer sessions designed to provide clear and practical explanations about how digital certificates function within the land registration system. As a result of these activities, community members become more informed about the advantages of digital certificates, such as greater efficiency, enhanced data security, improved transparency, and reduced risks of document damage or loss. This educational initiative is expected to strengthen public trust, encourage active participation, and support the more effective and sustainable implementation of digital land certificate services in the future.

Bankruptcy is a legal mechanism used to resolve a debtor's inability to fulfill debt obligations collectively, orderly, and fairly through a court decision. In the Indonesian bankruptcy system, the curator has a central role in managing and settling bankrupt assets to protect the interests of creditors while providing legal certainty for debtors. This study aims to analyze the regulation of the curator's authority in managing and settling bankrupt assets and to examine its implications for the protection of creditors’ and debtors’ rights from a business law perspective. The research method employed is normative legal research with statutory and conceptual approaches, conducted through a literature review of various relevant primary, secondary, and tertiary legal materials. The results indicate that the curator’s authority is expressly regulated in Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations, which provides a legal basis for the curator to manage, secure, sell, and distribute bankrupt assets to creditors in accordance with legal provisions. However, in practice, several obstacles remain, such as difficulties in tracking assets, potential conflicts of interest, and a lack of transparency, which may affect the effectiveness of legal protection. Therefore, the professionalism of the curator and the supervision of the supervising judge are crucial factors in ensuring legal certainty, fairness, and efficiency in the bankruptcy process.

This research is motivated by the importance of school fund management as a post-conflict education recovery strategy in Dili City, particularly at SMP Akadiru-hun, which faces challenges such as damaged facilities, limited teacher capacity, and weak financial governance. A literature review indicates that Post-Conflict Education Theory and Educational Financial Management Theory emphasize efficiency, priority, transparency, and accountability as the foundation for education system recovery. This study used a mixed methods approach, with quantitative data collected in the form of questionnaires from 20 respondents and qualitative data collected through in-depth interviews with four key informants. The descriptive statistical analysis showed an average score of 17.85 for the Education System Recovery and Strengthening Index. Efficiency and Priority of Fund Use was 17.45, and Transparency and Accountability of Fund Management was 18.75. Pearson correlation analysis showed a moderate positive relationship between Education System Recovery and Strengthening and Transparency and Accountability in Fund Management (r = 0.360). In contrast, the relationships between Education System Recovery and Strengthening and Efficiency and Priority of Fund Use (r = -0.014) and Efficiency and Priority of Fund Use and Transparency and Accountability in Fund Management (r = 0.056) were very weak and insignificant. Qualitative findings confirm that school fund management that follows government standard operating procedures contributes to post-conflict education recovery, although internal transparency still needs improvement. This study concludes that efficient, targeted, and accountable school fund management can be an effective strategy in post-conflict education recovery.

Official travel constitutes a routine yet strategically significant component of local government administration, closely intertwined with bureaucratic processes, public financial management, and accountability arrangements. Despite its operational importance and fiscal visibility, official travel management has received limited integrative attention in the public administration literature, and existing studies remain fragmented across procedural, financial, and governance perspectives. This article addresses this gap by providing a comprehensive literature review on administrative efficiency in official travel management within local governments, with particular attention to bureaucratic processes and cost control mechanisms. Adopting a narrative–analytical literature review design, the study employs a state-of-the-art and theory-driven synthesis of recent peer-reviewed scholarship in public administration, public financial management, governance, and related fields. The analysis integrates thematic and conceptual synthesis techniques to identify recurring patterns, relationships among key concepts, and unresolved issues in the literature. The findings reveal consistent patterns of procedural inefficiency, including administrative burden, complex approval chains, and process fragmentation, which persist even under formal cost control and accountability systems. The review further demonstrates that compliance-oriented financial controls often secure fiscal conformity without necessarily improving administrative efficiency, particularly when misaligned with bureaucratic workflows and constrained by limited administrative capacity. Governance and accountability mechanisms enhance transparency and oversight but frequently prioritize answerability over performance learning, thereby legitimizing inefficiencies rather than resolving them. By synthesizing insights from Administrative Efficiency Theory, Public Financial Management, Bureaucratic Process Theory, Administrative Capacity Theory, and Governance and Accountability perspectives, this article advances an integrative conceptual framework that explains efficiency outcomes as systemic products of interacting institutional dimensions.

This study aims to provide a comprehensive analysis of Predictive Policing and its implications for law enforcement transformation in Indonesia, based on an extensive review of its global applications, benefits, and challenges. The study uses qualitative literature and international case study review methods to assess the impact and complexity of implementing digital technologies such as artificial intelligence (AI), machine learning, and big data analytics within a Predictive Policing framework. The results of this review highlight that while Predictive Policing offers significant potential for proactive crime prevention and increased operational efficiency, its implementation is consistently fraught with critical legal, ethical, and technical challenges, including regulatory gaps, risks of algorithmic bias, and data privacy concerns, which are particularly relevant to Indonesia. The findings underscore that public trust and police legitimacy in the context of adopting such technologies are strongly influenced by transparency, strong accountability mechanisms, and community involvement in shaping their use. This study contributes to the growing discourse on digital policing in developing countries and culminates in practical policy recommendations designed to guide the Indonesian police towards the development and implementation of Predictive Policing models that are effective, efficient, and fundamentally respectful of legal and human rights principles.

This paper examines how Somaliland’s liberalized, privately led telecommunications sector, once a state monopoly and now dominated by local firms, has become a driver of economic growth, financial inclusion, and infrastructure development, with Telesom as the leading example. Drawing on sectoral history, market composition, and coverage data, the study shows how Telesom and its competitors have built nationwide networks, delivered low-cost services, and enabled mobile money-based financial services in the context of weak formal banking. Focusing on Telesom’s ZAAD platform, the paper analyzes its ecosystem business model (salary payments, merchant networks, and high-frequency transactions), its contribution to financial inclusion, and its alignment with international anti–money laundering and customer due diligence standards. At the same time, it identifies ethical and prudential gaps, especially the absence of formal deposit protection, limited transparency in financial reporting and taxation, and the lack of an independent telecommunications regulator, which pose risks to consumers and systemic stability. Overall, the paper argues that Telesom illustrates how sustainable finance in telecommunications can combine innovation, inclusion, and profitability, provided that stronger governance, disclosure, and consumer protection frameworks are implemented to secure long-term sector resilience. 

The rapid development of information technology has brought significant changes to various aspects of life, including business and law. One of the key innovations in this context is Blockchain technology. Blockchain has revolutionized information storage and exchange, particularly in the realm of Indonesian contract transactions. It is a decentralized technology that allows for transactions between two parties who do not trust each other, without the need for a third party. The data in Blockchain is stored across the entire network, ensuring that it cannot be altered by a single party without the agreement of the entire network. Furthermore, Blockchain enhances transparency and accountability in data management. This study employs a normative legal research method with a descriptive approach. The findings reveal that Blockchain technology has significant implications for the protection of personal data and the validity of evidence in civil cases. As the technology continues to evolve, its potential to transform legal transactions in Indonesia is undeniable.

This study aims to analyze the actualization of Pancasila values in the Articles of Association and Bylaws (AD/ART) of the Dharma Wanita Persatuan (DWP) in Panggungrejo District, Blitar Regency. The study used a qualitative approach with a phenomenological design to understand the experiences and views of informants regarding the application of Pancasila values in organizational practice. Data were collected through structured interviews, field observations, organizational documentation, and validated using triangulation of sources, techniques, and time. The results show that material values are reflected in operational discipline, mutual cooperation, and transparency in resource management; vital values are manifested through the AD/ART as guidelines for work and the implementation of educational, social, and empowerment programs; while moral values are evident through communication ethics, the practice of deliberation and consensus, and strengthening solidarity among members. These findings confirm that the AD/ART functions as a connecting instrument that integrates material, vital, and moral values, thereby creating an organizational structure that aligns with Pancasila. This study has important implications for strengthening the character and ethics of organizations based on national values at the local level.

This study examines the juridical aspects of guardianship applications by parents to obtain permission to sell a minor’s inherited land and analyzes the judicial considerations in Decision Number 199/Pdt.P/2025/PN Blt. The research employs an empirical juridical method with a sociological legal approach. Primary data were collected through interviews and case documents at the Blitar District Court, while secondary data consist of statutes, doctrine, and related literature. Qualitative-descriptive analysis was applied to interpret the findings. The study reveals that the guardianship application process involves both administrative and judicial stages. Judges scrutinize material evidence and the probity of sale objectives, weighing important principles such as utility, legal certainty, fairness, and justice. Guardians are granted limited authority to sell a minor’s property only if it can be proven to be in the child's best interest and legal protections are assured. Recommendations include strengthening post-decision monitoring, enhancing legal outreach, improving procedural transparency, and ensuring comprehensive implementation.

Freshwater fish diseases significantly affect aquaculture productivity and economic sustainability, while accurate visual classification remains challenging due to interclass similarity and image variability. This study presents a comparative evaluation of three deep learning architectures—DenseNet201, ResNet50, and EfficientNetV2-S—using a stepwise optimization strategy combined with Gradient-weighted Class Activation Mapping (Grad-CAM) for freshwater fish disease classification. Models were trained through three phases: baseline, optimized, and fine-tuned. Performance was evaluated using accuracy, precision, recall, F1 score, Matthews correlation coefficient (MCC), Cohen’s kappa, and per-class ROC–AUC. Results show consistent performance improvement across all architectures, with EfficientNetV2-S achieving the highest accuracy (97.14%), followed by ResNet50 (96.11%) and DenseNet201 (94.40%). High ROC–AUC values (>0.98) indicate strong discriminative capability. Grad-CAM analysis confirms that all optimized models focus on biologically relevant lesion regions, enhancing model transparency and reliability.

This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infaq, and Sadaqah at BAZNAS Tegal Regency and to assess its level of compliance with the applicable standards. This research is motivated by the importance of transparency and accountability in the management of zakat funds as a form of responsibility to the public and stakeholders. The study employs a qualitative method with a descriptive approach through observation, interviews, and documentation studies of the institution’s financial statements. The results indicate that BAZNAS Tegal Regency has prepared its financial statements in accordance with the components required by PSAK 109, including the statement of financial position, statement of changes in funds, statement of changes in managed assets, statement of cash flows, and notes to the financial statements. In terms of distribution, presentation, and disclosure, the implementation of the standard has complied both formally and substantively. However, in the aspects of recognition and measurement, the implementation is not yet fully comprehensive, as there has been no realization of non-cash asset receipts and no impairment testing has been applied to non-cash assets. Overall, the implementation of PSAK 109 has been administratively well executed, but further strengthening is required in technical and procedural aspects to ensure more optimal, consistent, and comprehensive application in accordance with sharia accounting principles.

This study aims to analyze the impact of digital innovation on financial management in Purbalingga Regency, focusing on two main systems: the Regional Government Information System (SIPD) and the Village Financial System (SISKEUDES). Digital innovation is considered important to enhance transparency, efficiency, and accountability in public financial management (Lips, 2020; Agostino, Bracci, & Steccolini, 2022). The method used is a qualitative approach with a case study supported by in-depth interviews with application users and previous research (Daffa, 2024; Nadaa & Priyanti, 2023). The findings show that the use of SIPD and SISKEUDES has successfully increased transparency and efficiency in financial reporting in Purbalingga through data integration and public access to information. However, technical issues, limited human resources, and lack of inter-agency cooperation remain obstacles. Efforts by the local government, such as routine training, system updates, and digital literacy improvement, have strengthened digital-based financial governance. Overall, this study shows that the success of digital innovation in public financial management is influenced not only by technology but also by institutional readiness, a culture of transparency, and community involvement in overseeing regional financial management.

The selection process for students eligible for the National Selection Based on Achievement (SNBP) requires objective and structured assessment because it involves various academic and non-academic criteria. This study aims to develop a Decision Support System (DSS) to determine the ranking of SNBP eligible students at SMAN 8 Surabaya using the Additive Ratio Assessment (ARAS) method. The ARAS method is used to evaluate student alternatives based on their report card scores for semesters 1-5, academic ability tests (TKA), academic achievements, non-academic achievements, discipline, organizational activity, and attendance through a normalization process to obtain relative Ki values. The results of the study show that the system is capable of producing objective student rankings with relative utility values (Ki) ranging from 95.15 to 89.38, where the highest value indicates the best alternative from all alternatives. The application of ARAS-based DSS can improve the efficiency, transparency, and consistency of the SNBP student selection process.

This study aims to examine the role of Computer-Assisted Audit Techniques (CAATs) in evaluating internal control within accounting information systems (AIS) to detect fraud in the expenditure cycle. The research employs a literature review method by analyzing five relevant studies selected based on publication criteria within the last ten years and a focus on technology-based auditing, internal control, and fraud. The findings indicate that CAATs, through features such as test data and parallel simulation, are effective in identifying system weaknesses, detecting transaction anomalies, and strengthening controls in the expenditure cycle. Fraud in this cycle is commonly caused by weak authorization, incomplete documentation, and expenditures conducted without proper procedures. CAATs address these challenges through data-driven and automated audit approaches. In conclusion, CAATs represent a strategic solution for enhancing monitoring accuracy, preventing fraud, and supporting organizational transparency and accountability in the digital era.

Tax administration reform is a strategic government agenda to improve the effectiveness, efficiency, and transparency of tax management. One effort undertaken is the implementation of an integrated, digital-based Core Tax Administration Sistem (Coretax). However, the success of Coretax implementation is determined not only by technological aspects, but also by the role of strategic management in planning, organizing, and managing organizational change. This study aims to examine the role of strategic management in supporting the successful implementation of Coretax as part of tax reform in Indonesia. The research method used is a literature review by examining various secondary sources such as scientific journals, international agency reports, government policy documents, and official publications related to tax reform and the digital transformation of the public sector. The results of the study indicate that strategic management plays a crucial role in aligning policies, human resource readiness, strengthening information technology, and managing resistance to change. These findings confirm that Coretax implementation will be more optimal if supported by comprehensive strategic planning, improved human resource competency, and an organizational culture that is adaptive to digital transformation.

Environmental pollution and degradation remain serious issues in Indonesia, causing significant impacts on ecosystems and the social life of communities. One of the fundamental principles in environmental law aimed at ensuring ecological restoration is the Polluter Pays Principle (PPP), which obliges polluters to bear all costs arising from environmental pollution or damage caused by their activities. This study aims to analyze the effectiveness of enforcing the Polluter Pays Principle as a mechanism for ecological restoration in resolving environmental disputes in Indonesia. The research employs a normative legal research method using statutory and conceptual approaches. The findings indicate that although the Polluter Pays Principle has been normatively adopted in Law Number 32 of 2009 on Environmental Protection and Management, its implementation in practice remains suboptimal. Major obstacles include weak law enforcement, power imbalances between business actors and affected communities, lack of transparency in the use of compensation funds, and limited public participation in environmental restoration processes. Therefore, strengthening regulatory frameworks, enhancing the capacity of law enforcement institutions, and adopting a restorative justice approach are necessary to ensure that the Polluter Pays Principle functions effectively in achieving ecological restoration and environmental justice in Indonesia.

This study examines the influence of work experience, knowledge, education, and leadership policies on the implementation of PSAK 109 for Zakat, Infaq, and Sadaqah accounting at Zakat Management Bodies in Pontianak City and Kubu Raya Regency, West Kalimantan. Although PSAK 109 is essential for ensuring transparency and accountability in zakat fund management, its implementation remains suboptimal in practice. A quantitative survey was conducted by distributing questionnaires to zakat officers (amil) at BAZNAS and Zakat Collection Units. Using purposive sampling, the data were analyzed through validity, reliability, classical assumption tests, and multiple linear regression. The findings reveal that work experience, knowledge, and leadership policies significantly and positively affect PSAK 109 implementation, while education does not show a significant effect. Collectively, all variables have a significant influence. The study concludes that practical competence, technical understanding, and supportive internal policies are more crucial than formal education. Strengthening training and leadership policies is recommended to enhance accountability and transparency.