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The governance of village funds represents a critical dimension of decentralized public financial management, particularly in remote and capacity-constrained regions where oversight mechanisms face structural limitations. This literature review examines the role of Risk-Based Internal Audit (RBIA) as a strategic instrument for strengthening the supervision of village fund management through risk mapping, early warning mechanisms, and fraud prevention. Adopting a state-of-the-art literature review design, the study synthesizes peer-reviewed journal articles, conference proceedings, and authoritative institutional reports published primarily within the last five years. The review integrates the analytical lenses of RBIA as articulated in the International Professional Practices Framework, Enterprise Risk Management (ERM) based on ISO 31000 and COSO ERM, the COSO Internal Control–Integrated Framework, and the Fraud Triangle and Fraud Diamond theories. Thematic synthesis reveals that effective village fund oversight depends on the systematic identification and prioritization of risk, the alignment of audit planning with high-risk areas, and the integration of internal control and risk management processes into audit assurance. Furthermore, the literature highlights the growing relevance of early warning systems and audit analytics in enabling proactive detection of emerging risks and potential fraud, although their implementation in remote areas remains constrained by limited data quality, digital infrastructure, and administrative capacity. This review contributes theoretically by consolidating fragmented strands of audit, risk management, and fraud literature into an integrated conceptual framework tailored to village fund governance. Practically, it offers evidence-based insights for auditors, policymakers, and local governments seeking to enhance accountability and risk-responsive oversight in decentralized and remote public finance settings.

Detention is one of the most coercive measures in the criminal justice process and is intended to ensure the effectiveness of criminal proceedings. In many legal systems, public prosecutors are granted authority to order detention against suspects or defendants under specific legal requirements. However, the practical effectiveness of detention by public prosecutors in achieving procedural objectives and safeguarding legal rights remains a subject of debate. This study aims to examine the effectiveness of detention carried out by public prosecutors against perpetrators of criminal acts, focusing on its legal basis, implementation, and impact on the criminal justice process. Using a normative juridical approach supported by qualitative analysis of legislation, legal doctrines, and relevant case studies, this research evaluates whether prosecutorial detention fulfills principles of legality, necessity, proportionality, and human rights protection. The findings indicate that while detention by public prosecutors can enhance procedural efficiency and prevent obstruction of justice, its effectiveness is often constrained by inconsistencies in application, weak judicial oversight, and potential risks of arbitrary detention. This study concludes that strengthening legal safeguards, standardizing detention criteria, and enhancing accountability mechanisms are essential to ensure that detention by public prosecutors remains both effective and compliant with the rule of law.

The rapid advancement of Artificial Intelligence (AI) is reshaping public governance, including legislative processes. In the United Arab Emirates (UAE), AI is being actively utilized to enhance law-making through faster drafting, improved consistency, and greater transparency. This study examines the role of AI in the UAE’s legislative functions, focusing on how AI tools assist in analyzing legal data, formulating policy recommendations, and drafting legislation. It explores how AI impacts the speed, accuracy, and legitimacy of law-making, while also addressing the ethical and legal challenges of delegating legislative tasks to intelligent systems. Using a qualitative case study method, the paper evaluates government initiatives, expert insights, and regulatory structures that frame AI's integration into the UAE’s law-making system. While AI offers opportunities for data-driven governance and increased legislative productivity, it also presents risks such as algorithmic bias, reduced human oversight, and accountability gaps. The study emphasizes that AI must be governed by strong regulatory frameworks to safeguard democratic values, fairness, and legal integrity. By analyzing a pioneering national model, this research contributes to global discussions on AI in governance and offers key insights for policymakers, technologists, and legal scholars seeking to balance innovation with ethical and legal standards.

This research discusses the role of the community in the formation of Regional Regulation (PERDA) Number 5 of 2021 in Takalar Regency from the perspective of siyasah dusturiyah. The aim of this research is to analyze: (1) the participation of fishermen in the formation of the PERDA, (2) the government's efforts in the protection and empowerment of fishermen, and (3) the dusturiyah perspective on the formation of the PERDA. The study uses a qualitative approach with field research methods, relying on interviews and observations as data collection techniques. Data processing is carried out through reduction and categorization, and its validity is tested through transferability, dependability, and credibility. The research findings show that fishermen have actively participated in activities organized by the local government. Protection and empowerment of fishermen are carried out in accordance with the mandate of PERDA No. 5 of 2021. The process of forming the PERDA is also in line with the principles of siyasah dusturiyah, such as alignment with the 1945 Constitution and national law, strengthening regional autonomy and decentralization, principles of welfare and social justice, as well as respect for human rights (HAM). Furthermore, it supports public participation, accountability, and the balance of economic development.

Correspondence management is very important in government administration because it helps all parts of the organization communicate more easily. The purpose of this study was to assess the manual mail management system at the Riau Province Human Resources Development Agency (BPSDM) and find barriers and conformity with applicable regulations, especially Riau Governor Regulation No. 45/2019. The research was conducted using a descriptive qualitative approach involving participatory observation, in-depth interviews, literature research, and visual documentation. The results showed that the manual system used causes recording errors, delays in letter distribution, and difficulties in archive retrieval. In addition, the current provisions have not fully digitized the official manuscript and archive classification. Limitations in budget, infrastructure and HR training lead to mismatches between practices and regulations. The results show that to increase bureaucratic efficiency and improve accountability of public information, we must shift to a digital-based mail management system. According to this study, digitization of archives through applications such as Srikandi should begin immediately. This is necessary so that BPSDM can meet the demands of fast and accurate information services in the era of information technology.

This research seeks to analyze how balancing funds and Regional Original Revenue (PAD) contribute to regional financial performance through a literature review approach. The study is motivated by inconsistencies in prior findings as well as the crucial role of these two revenue components in strengthening the fiscal autonomy of local governments. The method applied involves a review of relevant academic studies published between 2022 and 2025, which were sourced from Google Scholar. The findings suggest that balancing funds are able to support improvements in financial performance when managed effectively, although their use may also lead to a higher level of dependence on the central government. In contrast, PAD generally shows a positive relationship with financial performance, as it represents a region’s capacity to generate and manage its own revenue, even though several studies report that its influence is not always statistically significant.Overall, this study highlights the need for optimizing PAD management alongside ensuring that balancing funds are allocated in an efficient and transparent manner, in order to achieve sustainable improvements in regional financial performance.

Digital transformation in public services represents a strategic shift in integrating information technology into governmental administrative systems to enhance service efficiency, transparency, and accountability. One prominent innovation in this effort is the adoption of electronic land certificates initiated by the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) as part of land service modernization. This policy is formally regulated under Ministerial Regulation No. 3 of 2023 concerning electronic documents in land registration. This study employs a descriptive qualitative approach to examine the implementation process, identify enabling and constraining factors, and assess the impact of electronic land certificates on the quality of land services. Data were obtained through interviews, field observations, and document analysis at the Tulungagung Regency Land Office and analyzed using the interactive model proposed by Miles and Huberman. The findings indicate that electronic land certificates contribute significantly to improving service efficiency, administrative speed, and data security. Nonetheless, several challenges persist, including inadequate network infrastructure in rural areas, limited public digital literacy, and insufficient information technology personnel. Despite these constraints, the initiative has been positively received and reflects the local government’s commitment to advancing digital governance and good governance principles. The effectiveness of this transformation largely depends on institutional readiness, technological support, and community engagement.

Hajj savings are an important Islamic banking product designed to assist Muslims in preparing for hajj expenses in a systematic and Sharia-compliant manner. As a trust-based fund, hajj savings require proper accounting treatment to ensure transparency, accountability, and compliance with Sharia accounting standards. This study aims to analyze the implementation of trust fund accounting in the Hajj Savings Program at Bank Syariah Indonesia (BSI) KCP Tegal Slawi. This research employs a qualitative descriptive approach using observation, documentation, and interviews conducted during an internship period at the research location. The data were analyzed by comparing accounting practices applied by the bank with relevant Sharia accounting standards, particularly PSAK 105 and PSAK 101. The results indicate that the hajj savings at BSI KCP Tegal Slawi are managed under a mudharabah contract and are recognized as temporary syirkah funds rather than bank income. The processes of recognition, measurement, presentation, and disclosure have generally been implemented in accordance with Sharia accounting principles. However, limitations were found in the level of accounting understanding among operational staff. This study implies that strengthening Sharia accounting literacy among bank employees is essential to enhance accountability and maintain customer trust in managing hajj funds.  

This study aims to analyze the effectiveness of the public services of the Sorong City Education Office for the community by examining the relationships among service effectiveness, community satisfaction, service accountability, and apparatus responsiveness. The research uses a mixed-methods approach: a quantitative component involving distributing questionnaires to 30 respondents, analyzed using descriptive statistics and correlation, and a qualitative component involving in-depth interviews with five main sources, analyzed using triangulation and thematic analysis. The results of the study show that the effectiveness of public services is in the good category, with a significant relationship between service effectiveness and community satisfaction, service accountability, and responsiveness of the apparatus. Apparatus responsiveness has the strongest relationship with service effectiveness, showing the importance of officer responsiveness in improving the quality of education services. The interview findings also show that education services have improved, though further progress is needed in service speed and information transparency. The study's findings confirm the relevance of public administration theory and service quality in explaining the performance of regional education services. The research is limited in the small number of respondents and its focus on a single agency. Therefore, further research is recommended to increase the sample size, involve several public service agencies, and use a more comprehensive analytical model.

The implementation of public communication ethics codes in governmental policies encounters complex challenges in achieving optimal transparency, accountability, and responsiveness standards. This qualitative research employs library research methodology to analyze the effectiveness of public communication ethics code implementation mechanisms through normative examination of official government communication practices. Systematic content analysis of regulations, policies, and communication practice documentation reveals significant disparities between normative idealities and operational realities in field implementation. Findings indicate structural, cultural, and technological factors serve as primary determinants of implementation success. The digital era and post-truth phenomena present additional complexities in managing ethical public communication. Technological adaptation inadequacies, institutional coordination fragmentation, and organizational commitment variations influence the consistency of communication ethics standard application. A comprehensive evaluation model integrating input-process-output-outcome dimensions is essential for measuring implementation effectiveness. Recommendations encompass institutional capacity strengthening, adaptive regulatory framework reformulation, and development of communicative accountability systems responsive to contemporary dynamics. This research contributes to developing theoretical frameworks for public communication ethics code implementation within Indonesian governmental governance contexts.

This study explores the phenomenon of abuse of authority in the investigation stage of corruption cases, focusing on various violations of practices, causative factors, and implications for justice and legal certainty. The study uses a normative juridical approach through the study of laws and regulations, legal doctrine, and empirical literature to build a comprehensive and systematic analysis. The findings indicate that oversight gaps, weak institutional control, and low integrity of the authorities are the main triggers for actions that go beyond authority, which in turn reduces the effectiveness of evidence and lowers public trust in law enforcement institutions. In addition, the lack of transparency and accountability mechanisms further exacerbates the risk of procedural violations during the investigation process. These conditions can potentially undermine the principles of due process of law and fairness in the criminal justice system. To address this problem, it is necessary to improve internal and external control mechanisms, strengthen supervision by independent institutions, and ensure the consistent implementation of disciplinary measures and legal sanctions against violators. By reinforcing these efforts, it is expected that law enforcement agencies can enhance professionalism, maintain integrity, and restore public confidence in handling corruption cases. (Soekanto & Mamudji, 2020; KUHAP; Corruption Law).

The management of village development program archives plays a vital role in supporting effective, transparent, and accountable village governance. However, in many villages, including Kalembu KanaiKa Village in Wewewa Barat District, archive management is still conducted conventionally without the support of a structured information system. This condition creates several challenges, such as difficulties in accessing data, low administrative efficiency, and weak documentation and accountability of village development activities. Therefore, this study aims to examine the development of an information system for managing village development program archives based on local conditions and needs. The research seeks to identify the actual condition of archive management, analyze constraints faced by village officials, and formulate directions for developing an appropriate archive management information system in Kalembu KanaiKa Village. This study employed a qualitative method with a case study approach. Data were collected through in-depth interviews, observations, and document analysis involving village officials responsible for archive management and development program implementation. The results reveal that archive management has not been optimal due to limited human resources, inadequate facilities, and minimal use of information technology. Despite these limitations, village officials show readiness and willingness to adopt a simple and user-friendly archive management information system tailored to the village’s social and institutional capacity. These findings indicate that the development of archive information systems requires not only technical solutions but also attention to social, institutional, and capacity-building aspects.

The Indonesia Pintar Program (PIP) serves as a strategic state instrument to ensure equitable access to education for children from low-income families, in accordance with the constitutional mandate. However, the prevalence of fund embezzlement poses a severe threat to the fulfillment of these educational rights. This study aims to analyze the structural and institutional dynamics triggering fund misappropriation, evaluate the effectiveness of current oversight mechanisms, and formulate strategies to mitigate such violations. This research employs a normative legal method with a descriptive-analytical approach, utilizing statutory and socio-legal analysis to examine regulations such as Law No. 20 of 2003 and relevant ministerial decrees. The findings reveal that embezzlement is driven by complex structural factors, including data asymmetry between Dapodik and DTKS, weak internal supervision, and a lack of transparency in fund distribution. Furthermore, legal enforcement remains suboptimal, often limited to administrative sanctions due to difficulties in proving mens rea and poor coordination among law enforcement agencies. The study concludes that current oversight mechanisms are insufficient to curb corruption in the education sector. Therefore, comprehensive reform is urgently needed, focusing on the integration of digital data systems, the implementation of e-audits, and the enhancement of civil society participation to ensure accountability. These measures are essential to protect the constitutional rights of children and ensure that education funds reach their intended beneficiaries without leakage.    

This research aimed to evaluate the effectiveness of the management of School Operational Assistance Funds at SMKS Yohanes XXIII Maumere. The management of School Operational Assistance Funds is an important aspect in supporting the smooth implementation of the learning process and improving the quality of education. The research used a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results indicated that the management of School Operational Assistance Funds at SMKS Yohanes XXIII Maumere has been implemented following the applicable technical guidelines and adheres to the principles of transparency, accountability, efficiency, and effectiveness. The School Operational Assistance Funds were utilized to support the eight national education standards, particularly in the development of facilities and infrastructure, process standards, and school operational financing. However, there were still challenges in the form of delays in fund disbursement, which affect the optimal implementation of school programs. Overall, the management of School Operational Assistance Funds at SMKS Yohanes XXIII Maumere can be categorized as effective. Nevertheless, improvements were needed in the aspects of planning and fund disbursement time management to ensure that the benefits of School Operational Assistance Funds can be maximized.

This study analyzes the urgency of digital expert testimony in strengthening the validity of electronic evidence in civil procedure law amid rapid technological transformation. The increasing use of digital communications, electronic transactions, and online documentation has given rise to new evidence in civil disputes, while its intangible and easily manipulated nature raises doubts about its authenticity and reliability. This study will focus on Decision Number 439 B/Pdt.Sus-Arbt/2016. The study relies on primary legal sources, legislation, court decisions, and secondary legal literature analyzed qualitatively. The findings show that electronic evidence is legally admissible when it meets the requirements of accessibility, integrity, authenticity, and accountability, but its probative value is highly dependent on technical validation. In the case analyzed, the petitioner's challenge to print the chat evidence was rejected because the allegations of manipulation were unsubstantiated and no expert testimony was presented to support the claim. This shows that expert testimony plays a decisive role in explaining technical aspects beyond the knowledge of the court and in strengthening the court's conviction. This study concludes that digital experts serve as a bridge between technological complexity and legal assessment, ensuring that digital evidence is evaluated objectively. The implication for courts and related parties is must prioritize the involvement of experts to promote legal certainty, factual truth, and fair dispute resolution.

Financial purity is a fundamental principle in Islamic economics that emphasizes the management of assets in a halal, fair, and responsible manner in accordance with sharia provisions. In the context of Islamic financial institutions, zakat plays a strategic role as an instrument for the purification of assets (tazkiyat al-mal) and as a mechanism for wealth redistribution to achieve social justice. This study aims to analyze the role of zakat in maintaining the financial purity of Islamic financial institutions. The research method used is a quantitative approach with an explanatory design. Data were collected through a structured questionnaire distributed to managers and related parties in Islamic financial institutions that have zakat management programs. The research variables include zakat management as the independent variable and financial purity as the dependent variable, which were analyzed using descriptive and inferential statistical techniques. The results of this study indicate that zakat management has a positive and significant impact on the financial sanctity of Islamic financial institutions, primarily through increased sharia compliance, transparency, and institutional accountability. This finding confirms that zakat serves not only as an obligatory act of worship but also as a strategic instrument in strengthening the ethics, legitimacy, and social responsibility of Islamic financial institutions. This research is expected to provide theoretical and practical contributions to the development of sustainable zakat governance in the Islamic financial system.

Cooperatives, as the backbone of the people's economy, play a strategic role in improving the welfare of their members, particularly through the management of business profits. This role becomes even more complex when cooperatives receive government assistance sourced from state finances, as its management concerns not only the internal interests of the cooperative, but also the public interest. In practice, the extensive authority of cooperative administrators is often not balanced with strict restrictions and effective oversight mechanisms, thereby creating the potential for abuse of authority and weak accountability. The purpose of this study is to determine whether legal regulations can limit the authority of administrators so that they do not abuse government assistance and to determine whether existing regulations provide adequate oversight mechanisms. The research method used was normative juridical with a statutory approach and a conceptual approach. The results of the study show that normatively, the authority of cooperative administrators has been limited through the principle of delegation from member meetings and accountability obligations, and reinforced by the state financial legal regime through government assistance. In addition, the supervisory mechanism has been regulated in layers through internal and external supervision, although in practice it still has the potential to be formalistic. The implication of this study is the importance of strengthening the implementation of authority restrictions and effective supervisory mechanisms in order to realize accountable, transparent, and sustainable cooperative governance, while maintaining public trust in government assistance programs.

The growing number of alleged medical malpractice cases in Indonesia, particularly physicians’ misdiagnosis resulting in patient death, underscores the need for stronger legal certainty and accountability in healthcare services. Physicians are professionally obligated to conduct diagnosis and medical treatment in accordance with professional standards, service standards, and standard operating procedures; however, negligence may occur and lead to severe harm. This study aims to analyze the legal provisions governing physicians’ liability for misdiagnosis causing patient death and to examine the forms of legal responsibility that may be imposed. The research applies a normative juridical method using a case approach and literature review, relying on primary legal materials such as the Indonesian Civil Code, the Criminal Code, the Medical Practice Law, the Hospital Law, and Law Number 17 of 2023 on Health, supported by secondary and tertiary sources. The findings indicate that physicians may be held liable under civil, criminal, and administrative law if the essential elements of medical negligence are proven, namely duty of care, breach of duty, harm (including death), and a causal relationship between the misdiagnosis and the fatal outcome. Moreover, liability may extend to hospitals under the doctrines of vicarious liability, hospital liability, and strict liability. This study implies the importance of strengthening professional competence, reinforcing disciplinary mechanisms, and ensuring balanced legal protection for both patients and healthcare professionals within Indonesia’s health law framework.

In Surabaya City, the City Government through the Transportation Agency developed the Suroboyo Bus and Trans Semanggi programs to address traffic congestion, limited public transportation, and the need for safe, comfortable, and environmentally friendly transportation. However, complaints are still found regarding limited facilities, irregular schedules, and suboptimal communication services, so that service performance evaluation is needed from the user's perspective. This study aims to analyze the performance of Suroboyo Bus and Trans Semanggi public transportation services at the Surabaya City Transportation Agency using five public service performance indicators according to Dwiyanto et al. (2021), namely productivity, service quality, responsiveness, responsibility, and accountability. The approach used is quantitative with the Importance Performance Analysis (IPA) method. The results of the study show an average expectation score (importance) of 4.18 and a reality score (performance) of 3.86 with an overall gap of -0.32, which means that the performance of Suroboyo Bus and Trans Semanggi services still does not meet public expectations. Through the IPA mapping, three attributes are in Quadrant I (high priority): the friendly and professional attitude of staff, the adequacy of on-board facilities, and the transparency of official information regarding schedules and service changes. A total of 13 attributes are in Quadrant II (maintained), 13 attributes in Quadrant III (low priority), and one attribute in Quadrant IV (excessive).

This internship report aimed to describe the results of the analysis of employee performance at the Secretariat of the DPRD of Sikka Regency, particularly in providing administrative support for the budgeting function and achieving organizational accountability. The internship was conducted for four months, from August 11 to December 12, 2025, and took place in the Budgeting and Oversight Division. Data collection methods used in preparing this report included participatory observation of bureaucratic activities, structured interviews with the Head of the Budgeting and Oversight Division, and review of internal documents such as the 2024 Performance Report (LAKIP). The analysis focused on identifying operational obstacles and formulating effective problem-solving strategies.The results of the analysis showed that although administrative governance had generally been implemented in accordance with procedures, significant constraints were still found, including limited human resource competencies, low levels of work discipline, and inadequate facilities and infrastructure. These issues affected delays in the completion of financial accountability reports (LPJ), which in turn influenced the credibility of budget accountability. As a solution, this report formulated optimization strategies through strengthening periodic technical guidance (Bimtek), increasing staff supervision, and improving the effectiveness of internal communication patterns. The implementation of these strategies is expected to ensure the creation of work efficiency and sustainable budget accountability within the Secretariat of the DPRD of Sikka Regency.