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Social media is not merely a space for entertainment. It has become part of students’ daily lives. Through these platforms, various values, ideologies, and discourses on nationalism circulate constantly. This study aims to examine how far social media contributes to the internalization of Pancasila values and the formation of nationalist character among university students. This research used a descriptive quantitative survey method. A total of 50 students from various majors served as respondents. They completed a questionnaire distributed via Google Form. The results show that 90% of students actively use social media. About 72% claim to have a nationalist attitude, and 76% show social concern. However, only 42% apply Pancasila values in their daily lives. Participation in community activities and national discussions is relatively low. Furthermore, 64% of respondents expressed disappointment toward state institutions. This disappointment is influenced by exposure to issues such as corruption allegations and controversial national policies. From these findings, it is clear that social media can serve as an educational platform, but it may also become an entry point for a crisis of trust. The internalization of Pancasila values has not yet been fully effective. There is a gap between understanding and actual behavior.

The study examines Nigeria's resource allocation and usage as the gap in the country's pursuit of sustainable progress. The primary goal of the study is to investigate how Nigeria has struggled to achieve the Sustainable Development Goals (SDGs) due to inefficient use and distribution of financial, human, and material resources. Human and material resources are essential in every aspect of a company. An organization's ability to advance in all directions might be hindered by poorly managed human and material resources. Resources management offers a systematic assessment, requisitioning, and approval process for the evaluation and acquisition of products, equipment, and resources. The goal of resources management is to continuously seek opportunities to reduce costs and improve performance through the cost-effective selection and standardization of products, equipment, and related processes. A successful and efficient local government system will be preceded by well-managed human resources and material resources. while preserving or raising the standard of the services and care that are offered to the public. Subjectivism serves as the ontological orientation in this study, which employs a qualitative approach grounded in interpretivist philosophy. According to the study's findings, corruption, ethnic prejudices, poor governance, a lack of accountability, a lack of transparency, and unnecessary expenditure on pointless activities have all contributed to Nigeria's egregious inefficiency in resource allocation and use. According to the study's conclusion, Nigeria would be headed toward sustainable development if appropriate project planning, implementation, monitoring, and evaluation were done transparently and resources were used and distributed effectively. Therefore, the report suggests that Nigeria adopt economic and technical efficiencies in the distribution and use of its resources in order to achieve the aims of sustainable development.

In recent years, the judiciary has faced harsh criticism for its tardiness in resolving electoral cases in a free and equitable way. Here, a Marxist theoretical approach is used to identify the issue contemplated. Every society's government should ideally endeavor to create a peaceful and habitable environment by enacting laws that safeguard the interests of its residents and those who live nearby. Since the judiciary, an arm of a democratic government, like the one in Nigeria, is tasked with upholding the law, it becomes quite concerning when this branch of the government is beset by charges and convictions of corruption.  It was suggested that corrupt judges who commit crimes should face a variety of penalties and sanctions, including the death penalty, termination from their position, and public humiliation by being imprisoned for a period of time. Supporting politicians who buy off judges to see through, they ought to be tried and found guilty of bribing public officials. Additionally, they ought to be disqualified from any political office they are running for, since this will lessen judicial corruption, which impedes the development of Nigerian democracy. This report examines Nigeria's problems with corruption. It uses case studies of two nations with comparable issues and histories to provide a comparative perspective. Some of the suggested methods for an efficient performance of oversight functions include evolving reforms, guiding media and civil society engagement, and involving citizens.  

Regardless of ethnicity, gender, or social standing, poverty and injustice are twain plaques that are ruining lives and undermining the core of existence, according to the examiner. As a result of the unimaginable devastation, world leaders and As societal systems are being exhausted, policymakers are searching for solutions; mobility rates have increased, and the discourse surrounding income distribution is tainted. While other nations who are severely overburdened are struggling to understand the realities of these economic thunderbolts, others that have recognized these terrible patterns are formulating plans to counter the escalating threat. The purpose of the study is to look into the causes and antecedent effects of poverty on the Nigerian economy because, in spite of the admirable efforts made by the federal, state, and local governments to reduce and eradicate poverty, the nation is still plagued by widespread poverty and issues with property and life insecurity, endangering the nation's ability to remain an indivisible whole. Although there are more than a billion people in Africa, Nearly half of the population is impoverished and at risk, and this number is still rising (World Population Review, 2014). With a population of more than 170 million, Nigeria is battling not only poverty but also a host of other problems, such as a lack of capable leaders, corruption, deteriorating infrastructure, and problems with nutrition and health. In order to gather data, the study used a descriptive technique with questionnaires; 80 questionnaires were recovered and 120 were randomly dispersed to the respondents. According to the findings, poverty has increased, which has resulted in incidents like armed robberies, prostitution, bombings, and insecurity of life and property. The document makes several recommendations, including that the government develop workable programs and give young people the tools they need to become self-sufficient.

This research examines the reconstruction of Article 4 of the Corruption Crime Law regarding the return of state financial losses through a progressive legal approach. This research uses sociological normative legal research methods with statutory and conceptual approaches. The results show that the provision of Article 4 which states that the return of state financial losses does not eliminate punishment needs to be recon-structed to accommodate the principles of restorative justice and legal incentives for perpetrators who voluntarily return state losses. The reconstruction does not completely eliminate punishment, but provides different treatment based on the level of cooperation of the perpetrator. For corruption cases with relatively small state losses, a restorative justice approach is more appropriate considering that case handling costs are often greater than the value of losses. This research recommends reformulating Article 4 to provide op-portunities for administrative settlement within a certain timeframe before proceeding to criminal pro-ceedings.

Corruption is a serious problem that hampers economic growth and weakens government institutions in Indonesia. The Corruption Eradication Commission (KPK) was established as an independent institution to eradicate corruption with various strategies, including prevention, investigation, and prosecution. This study aims to analyze the role of the KPK in eradicating corruption in Indonesia with a descriptive qualitative approach based on literature study and secondary data analysis. The results show that although the KPK has successfully handled various major corruption cases, the revision of the KPK Law in 2019 weakened the independence of this institution, thus affecting its effectiveness. The recommendations of this study emphasize the importance of strengthening the KPK's authority, increasing transparency, and public participation in supporting corruption eradication efforts.

Current efforts to eradicate corruption are not only focused on arresting and imposing criminal sanctions on perpetrators, but also through efforts to restore the country's financial and economic losses by confiscating assets or property belonging to perpetrators of corruption. Asset recovery or confiscation of assets from perpetrators of corruption is an important thing that must be considered in handling corruption cases, as a form of recovery of state losses. Therefore, there must be a good policy formulation to support the implementation of asset recovery. Indonesia needs special regulations or rules that have legal force and have special rules regarding the mechanism for confiscating assets and property suspected of being obtained from the proceeds of corruption. This study is entitled Asset Confiscation as a Form of Punishment for Perpetrators of Corruption. The purpose of this study is to determine and explain legal policies related to asset confiscation.

This study explores the potential and challenges of the Treasury Single Account (TSA), which the cur-rent government of Nigeria has recently fully implemented to drive economic growth and development. The government aims to close gaps and plug leaks in government funds while ensuring a robust finan-cial management system to guarantee transparency and efficiency in the administration of public fi-nancial resources. The paper provides a conceptual understanding of TSA and discusses its anticipated benefits to Nigeria’s economy, particularly in the context of financial management and control. Key benefits include reducing the cost of government borrowing, ensuring optimal utilization of govern-ment financial resources, and consolidating various government accounts into one unified account. The study also examines the structure of the TSA system and its various accounts, including the TSA pri-mary account. In addition, the paper highlights the goals of the TSA, such as improving accountability and reducing corruption. After discussing the potential and challenges associated with implementing the TSA, the study concludes that political will, integrity, and commitment are crucial for overcoming these challenges. Successful implementation of the TSA system requires addressing identified obstacles to realize the anticipated benefits, which would significantly enhance the efficiency of financial man-agement in Nigeria.

This paper's goal is to undertake a critical evaluation of Nigerian democracy's speed, practices, patterns, priorities, issues, and future. Although Nigeria is still run by democratically elected officials, after a century as a political entity, Nigeria has yet to institutionalize democracy at the federal and state levels. After more than 50 years of political independence, the study examines some of the challenges Nigeria faces in institutionalizing democracy. These include the nation's colonial past mixed with the whims of deeply ingrained ethnicity; a smug and extravagant leadership; the military's constant meddling in the democratic process; electoral fraud; widespread poverty; and a high rate of illiteracy. According to the publication, corruption is the main cause of most of the aforementioned issues and has essentially taken on a life of its own in Nigeria. However, the study argues that despite the aforementioned, there is still hope for a politically secure and democratically viable People's enthusiasm to vote, the multi-party system's relative stability and sustainability, and the widespread recognition that the only legitimate and well-liked path to gaining political power is through the voting booth are what define the nation. The historical approach of data analysis—simple descriptive collation and analysis of historical data—is used in this paper, which draws its data from primary and secondary source materials. 

This research empirically investigates the important distinction between fraud identification and forensic accounting in the Nigerian public sector. The study utilized a research survey design with a sample size of 100 respondents, including accountants and auditors from four ministries selected from the Federal Capital Territory (FCT) of Abuja, Nigeria. The primary statistical method employed to test the hypotheses was Analysis of Variance (ANOVA). The research found that forensic accounting is an effective tool in detecting fraud within the Nigerian public sector. It was also revealed that there is a strong correlation between forensic accounting and litigation support services, which play a crucial role in Nigerian courts in handling fraud cases. Additionally, the study highlights the role of forensic accounting in preventing fraudulent activities by enhancing transparency and accountability. Based on the findings, the study recommends that the public sector adopts a robust and transparent accounting system that ensures effectiveness in fraud detection and prevention. Furthermore, there is a need for continuous improvement in the internal control systems within government agencies to detect and prevent fraudulent behavior proactively. The research also stresses the importance of public sector officials embracing core values such as integrity, objectivity, fairness, and accountability in their operations. Finally, it is crucial for forensic accountants to receive specialized training in forensic accounting techniques and procedures to better detect and resolve fraud cases in the public sector. These actions will contribute to reducing fraud levels and improving the overall governance of Nigeria’s public sector.

The declaration by President Muhammadu Buhari that he is willing to reduce the rising expenses of managing public affairs is a major surprise. Newspapers everywhere have stated that he will face the confront the problem head-on by reforming numerous government agencies, merging others, and dismantling others. We are still figuring out the specifics. The only information that has been made public thus far is that the plan's first casualties will be the Universal Tertiary Matriculation Examination, the National Examinations Council, and the National Poverty Eradication Programme. It is evident from the announced strategy that the president and his officials either do not understand the seriousness of the issue or are once again manipulating a terrible sickness that is plaguing the nation. In what way would eliminating NECO and instructing WAEC to take on the personnel reduce costs? Or how would renaming NAPP contribute to improving governance value? How does he make sure that each and every Kobo that goes into counted national treasuries? What steps is he taking to guarantee that public policy is geared toward reducing people's suffering? The cost of governance during Jonathan's administration is examined in this study. It examines the cost of government from a thematic perspective, emphasizing its main points with specific examples. According to the paper's conclusion, the so-called clause of "senior ministers and junior or ministers of state" has led to the current unhealthy rivalry and widespread bitterness, but it has also resulted in needless waste of public funds in the payment of entitlements due to over-bloated administrative costs.  

This study examines the impact of political and public official corruption on Nigerian democracy and government legitimacy between 1999 and 2023. The research uses a qualitative descriptive approach, supported by documentary analysis, with the elite theory framework as the basis for gathering and evaluating relevant data. The study argues that the pervasive corruption within Nigeria’s democratic system is largely driven by the ruling elites, who control both political power and wealth. The elites are able to appropriate state powers and utilize them to amass resources and build networks of patronage, which are crucial for maintaining their dominance and subjugating the un-elite majority. Through the lens of power relations, the study highlights how these corrupt practices have led to the entrenchment of the elites’ control over political and economic systems. The study concludes that political corruption has significantly undermined the government's ability to provide essential public goods and services, which has, in turn, contributed to a decline in public trust in Nigeria's political institutions and democratic processes during this period. As the political landscape has become increasingly dominated by corruption, citizens have grown disillusioned with the system. The study recommends that Nigeria's political leadership reassess its current, money-driven and self-serving political approach, and adopt a more service-oriented model. Strengthening the rule of law, promoting public involvement in governance, and ensuring governmental accountability and legitimacy could help prevent Nigeria's slide toward political authoritarianism and reverse the democratic decline.

Gundala (2019) can be seen as a work that not only entertains but also reflects and criticizes Indonesian social realities. This film conveys a message about the importance of courage and solidarity in facing social injustice, as well as raising issues that are relevant to society, such as corruption, economic inequality, and the struggles of the lower classes. This film by Joko Anwar represents heroic values such as courage, patience, willingness to sacrifice, and optimism, which not only inspires but also provides relevant moral learning, especially for the younger generation. This research aims to describe the heroic values displayed in Joko Anwar's Gundala (2019). This research uses a qualitative descriptive research method. The results of this research show that the heroic values found in the film Gundala (2019) by Joko Anwar are in accordance with Matta's (2004) theory. This theory reveals that heroic values contain four symbols, namely Courage, Patience, Willingness to Sacrifice, Optimism and implication.

This article proposes to review the handling of corruption cases in terms of juridical and morality in Indonesia. This study is a normative legal study with descriptive analysis. This study uses a philosophical approach and a conceptual approach to determine the efforts made by the government to overcome corruption in Indonesia from the juridical and moral aspects of the Indonesian people based on the Pancasila Ideology. Efforts to eradicate corruption have not been able to be overcome optimally because they are spread sporadically in Indonesia. Obstacles are occurring structurally, culturally, instrumentally and management. Prevention and eradication of corruption must be emphasized as the moral responsibility of the Indonesian people. Because it will be one of the biggest threats to the existence of the Indonesian nation. Prevention of corruption must be carried out systematically by strengthening regulations and conducting international cooperation on the issue of corruption as a crime against Human Rights throughout the world, especially in Indonesia. That aspect of law enforcement in eradicating criminal acts of corruption requires the role of all parties involved in achieving the target of eradicating corruption that is rampant in Indonesia, there are four factors causing corruption; political and legal factors, historical factors, social factors and cultural factors, and economic factors. Concrete solutions in eradicating corruption are needed by Indonesia to redesign public services, strengthen transparency, supervision and sanctions against government activities related to the economy and human resources, increase the empowerment of supporting instruments in preventing corruption and to ensure that law enforcement is free from corruption. The strategy to eradicate corruption must be built with the will of all parties who want to eradicate corruption itself, by not giving the slightest tolerance in the act of corruption itself. In realizing an effort to eradicate corruption itself, it requires determination in meeting the prerequisites in terms of existence driven by political ability and will and a strong commitment from all parties, transparent and accountable in its implementation, available and balanced resources and capacity.

Corruption is one of the biggest problems facing Indonesia. Education plays an important role in building the character of the younger generation with integrity and anti-corruption. This research aims to identify the effectiveness of anti-corruption literacy in forming a corruption-free character of the younger generation at the Darel Hikmah Islamic Boarding School, which is one way to instill anti-corruption values ​​from an early age among students. Apart from that, this research also evaluates the application of a religion-based approach in tackling corrupt behavior and provides recommendations for developing similar programs in other Islamic boarding schools. The method used in this research is literature study, which involves a series of library data collection activities, reading, taking notes, and managing data objectively, systematically, analytically, and critically. The focus of this research is on The Power of Two learning model which aims to improve students' critical thinking skills at the Darel Hikmah Islamic Boarding School. The results of the research show that the anti-corruption literacy program implemented at the Darel Hikmah Pekanbaru Islamic Boarding School has proven to be quite effective in instilling the values ​​of integrity and honesty in its students. However, this research also identified challenges in implementing the program that require further attention. This shows the importance of continuous evaluation and development to ensure the success of the program in achieving the expected educational goals.

Thel delath pelnalty has beleln a folrm olf punishmelnt sincel ancielnt timels and has belcolmel an intelnsel colnvelrsatioln amolng elxpelrts belcausel olf thel colntradictolry valuels helld by its suppolrtelrs and olppolnelnts. This study appliels a nolrmativel lelgal relselarch approlach tol asselss thel implelmelntatioln olf thel delath pelnalty in colrruptioln casels frolm thel pelrspelctivel olf human rights proltelctioln. In this study, thel data analysis melthold useld was qualitativel data analysis with a delscriptivel approlach. Thel usel olf thel delath pelnalty as a sanctioln folr colrruptioln is thel molst elxtrelmel folrm olf punishmelnt folr pelrpeltratolrs olf such crimels, belcausel it invollvels taking livels as a relsult olf thelir actiolns. Thel applicatioln olf thel delath pelnalty is colnsidelreld tol viollatel human rights, as stateld in articlels 28A and 28I olf thel 1945 Colnstitutioln, Articlel 4 and Articlel 9 olf Law Nol. 39 olf 1999, and articlel 3 olf thel UDHR. Thel implelmelntatioln olf thel delath pelnalty in colrruptioln casels sparkeld delbatel frolm a human rights pelrspelctivel. Solmel arguel that such melasurels arel colntrary tol human rights, particularly thel right tol lifel.

These advanced analytical capabilities powered by big data comes into play in the world of forensic accounting as the new frontier in identifying corruption and fraud. Since corruption and fraud must be tackled with all available tools in developing countries such as Iraq, this study delves detail into the notable positive impact of big data on the practices of forensic accounting. With a descriptive methodology and statistical analysis, it is the results shows that the big data in forensic accountant can make it easier for forensic accountants to analyze complex datasets, triangulate, analyze using software, improve risk management to detect fraud, financial irregularities effectively. Overall, the study highlights that big data can be fully utilized in forensic accounting if sufficient investment is made on infrastructure, training, and technology adoption in the respective industry, with implications for education, practice, and policies development.

Indonesia's democracy, despite over two decades of progress since the fall of the New Order regime, has faced stagnation and democratic backsliding in recent years. Indicators from institutions such as the Economist Intelligence Unit (EIU), Freedom House, and Varieties of Democracy (V-Dem) consistently highlight a decline in democratic quality. Contributing factors include identity politics, declining electoral integrity, political dynasties, and weak institutional capacities, described as "Low-Capacity Democracy." This study employs a qualitative approach to explore these challenges, including literature reviews, document analysis, and interviews. The findings reveal systemic issues at both institutional and societal levels, including weakened oversight bodies like the Corruption Eradication Commission (KPK), the dominance of executive power, and the rise of transactional politics and political dynasties. Digital challenges, such as disinformation and low digital literacy, also exacerbate these issues. This study recommends comprehensive reforms, such as strengthening independent institutions, enhancing transparency in public fund management, and improving political education to reduce transactional practices. Digital media regulations and technology-based electoral monitoring are also proposed to increase transparency. By addressing these issues, Indonesia can reinforce democratic resilience and foster an inclusive, accountable political system.

Anti-corruption education is one of the important elements in building the character and integrity of the younger generation. Given the negative impact of corruption that damages the country's social, economic, and political order, this education is an effective preventive means to avoid corrupt practices in the future. This paper aims to explore the concept of anti-corruption education, its role in shaping a generation with integrity, as well as its challenges and implementation strategies. The concept of anti-corruption education involves teaching the values of ethics, honesty, and responsibility that must be instilled from an early age. This education must be applied consistently through formal and non-formal curricula, and involve various parties, including educators, the government, and the community. The challenges faced in the implementation of anti-corruption education include a lack of understanding and awareness of the importance of this education, as well as a culture of corruption that has been internalized in various sectors of life. To overcome these challenges, it is necessary to adopt various implementation strategies, such as the use of technology and social media, as well as collaboration between educational institutions and civil society organizations. Through effective anti-corruption education, it is hoped that a young generation can be created who have integrity, are able to prevent corruption, and contribute to the development of a clean and transparent country.

The Meikarta project as the "Shenzhen of Indonesia", is an ambitious initiative by the Lippo Group to develop a large property project in Cikarang, Bekasi Regency, West Java. Although it offers various modern facilities, this project faces various obstacles, including construction delays and uncertainty about the fate of consumers who have made payments. This problem is further complicated by allegations of violations of the law related to building permits (IMB) and non-compliance with the Regional Spatial Plan (RTRW), as well as bribery cases involving local government officials. This study aims to examine the legal protection provided to consumers in relation to the validity of agreements made in the Meikarta project, with a focus on the legal implications of unlawful acts and legal uncertainty due to corruption cases. This study uses a qualitative method with a normative legal approach, which examines applicable legal provisions, and an empirical approach, which examines how the law is applied in practice, as well as data collection techniques through case studies and legal literature. The results of the study indicate that there is abuse in the validity of contracts that are detrimental to consumers, as well as the negative impact of legal uncertainty caused by corrupt practices. Legal protection for consumers, including lawsuits and government intervention, is essential to prevent further losses. It is hoped that this research will contribute to the formation of better legal policies and more effective consumer protection in Indonesia.