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Taxes are the main source of state revenue and play a vital role in national development and public welfare. However, their effectiveness is highly influenced by the level of transparency and accountability in their management. This study aims to analyze the implementation of transparency and accountability principles in Indonesia’s taxation system, identify the existing forms of transparency inequality, and assess their implications for the principles of good governance. The research employs a qualitative approach through an analysis of various laws, regulations, and recent studies related to tax management. The findings indicate that transparency inequality still occurs in several aspects, such as limited public access to information, uneven implementation of tax digitalization across regions, and a lack of openness in reporting tax incentives. These conditions directly affect government accountability, public trust, and fairness within the national taxation system. Legally, such inequalities contradict the principles of public information disclosure, the justice principle stated in Article 23A of the 1945 Constitution, and the principle of equality before the law. This study recommends strengthening tax transparency regulations, integrating a national digital taxation system, and increasing public participation in fiscal oversight to establish a fair, accountable, and law-based tax governance framework.

Islamic education in the global era faces various complex problems and challenges, ranging from conventional teaching methods, varying teacher quality, to curriculum unpreparedness in addressing social and technological dynamics. The globalization of information and culture also significantly influences students’ behavior and identity, requiring digital literacy, critical cultural awareness, and resilience in religious values to remain aligned with Islamic principles. This study employs a library research approach with a descriptive qualitative method, analyzing various books and scientific journals related to Islamic education in the global era. The findings indicate that the problems of Islamic education include the gap between traditional methods and 21st-century needs, teachers’ unpreparedness in using technology, and the lack of integration between religious education and contemporary social contexts. Other challenges involve education management, family and community involvement, and policy-making that responds to global changes. To address these issues, recommended solutions include revitalizing an integrative curriculum that combines Islamic values with 21st-century skills, utilizing technology wisely, enhancing teacher competence, strengthening collaboration between schools, families, and communities, and developing media literacy and inclusive pedagogical approaches. Implementing these strategies is expected to produce students who are competent, adaptive, character-driven, and globally competitive without losing their moral and spiritual identity. These findings contribute to the development of Islamic education that is relevant, adaptive, and sustainable in the global era.

This research is motivated by the high rate of inability to read the Quran in Indonesia and the urgency of providing appropriate learning stimuli during the golden period of child development. The Al-Husna method was chosen because it emphasizes the principles of simplicity, ease, and tartil, which are considered relevant to the characteristics of early childhood. This study aims to assess the effectiveness of the application of the Al-Husna method in Quran learning at PAUD Tahfidzul Qur'an Yurefi Kendari using the Goal-Oriented Evaluation Model. The research method used is descriptive qualitative, with data collection techniques including observation, interviews, and documentation studies. The evaluation results show that the application of the Al-Husna method has met the learning objectives that have been set at PAUD Tahfidzul Qur'an Yurefi. These achievements include improving students' abilities in recognizing and pronouncing hijaiyah letters with the support of visual codes, mastery of syllables of hijaiyah letters, and understanding the punctuation system using standards according to Rasm Uthmani, achieving efficiency in the use of time and materials in the learning process, and creating a fun, active, and participatory learning environment for children. The identified challenges primarily relate to the need for educators to have a comprehensive understanding of the Al-Husna method. However, schools can address these challenges by implementing ongoing training and mentoring programs. Overall, the findings of this study indicate that the Al-Husna method is effective in building a foundation of basic Quranic reading skills and understanding in early childhood, using a child-friendly and meaningful approach. Therefore, this method can be used as a strategic alternative for teaching Quranic reading and understanding in educational institutions.

This article examines the legal ambiguities surrounding the status of civilians actively engaged in hostilities (civilian combatants) within the framework of International Humanitarian Law (IHL) and International Human Rights Law (IHRL). While the 1949 Geneva Conventions and the 1998 Rome Statute establish a clear demarcation through the distinction principle, the phenomenon of direct participation in hostilities (DPH) poses a significant legal challenge, as civilians forfeit their protected status upon taking part in combat. Using a normative-legal approach, this study analyzes how acts of violence committed by armed civilians can be categorized as war crimes, crimes against humanity, or gross human rights violations. The findings demonstrate that civilian status does not grant impunity for individuals who commit atrocities. Under the principle of individual criminal responsibility, the International Criminal Court (ICC) and national tribunals possess the jurisdiction to prosecute offenders, regardless of their formal military standing. Such legal enforcement is paramount to upholding the integrity of humanitarian principles and ensuring justice for victims within the landscape of modern armed conflict.

The development of Islamic finance in Indonesia shown significant growth as alternative financial system based Islamic principles. Data from Bank Syariah Indonesia (BSI) shows the number of Hajj savings accounts reached 5.5 million accounts as of November 2024 and increased to 6.33 million in July 2025. This growth reflects the high level of public enthusiasm in preparing for Hajj funds early on through Islamic financial institutions. In various regions of South Sumatra, BSI has become one of the institutions widely used by the public to open Hajj savings accounts due to its service network and ease of access. The village of Pagar Banyu has great potential for increasing the use of Sharia-based Hajj savings, particularly through the dissemination of information about BSI products. Through appropriate outreach activities, the public can understand wadiah contracts, the benefits of hajj savings, and the process of opening an account and registering for a hajj quota. In this context, Bank Syariah Indonesia (BSI) plays an important role as it is one of the largest Islamic banks. The target audience for this outreach activity is the general public in Pagar Banyu Village, Pagaralam City, South Sumatra Province. This study aims to improve Islamic financial literacy among people Pagar Banyu Village, particularly regarding Hajj savings at BSI, by providing practical understanding of how to open a Hajj savings account, requirements, procedures, and benefits, and encouraging community to start planning for pilgrimage by saving gradually and building awareness of importance of managing finances in accordance with Islamic principles.

The development of molecular biology has significantly transformed clinical laboratory diagnostics, particularly through DNA analysis. One of the most widely used techniques is the Polymerase Chain Reaction (PCR), a DNA amplification method capable of rapidly, sensitively, and accurately multiplying specific genetic fragments. PCR has become an essential diagnostic tool for detecting infectious, genetic, and malignant diseases, even at early stages when the amount of target DNA is minimal. This article aims to analyze the role of PCR in DNA analysis as a diagnostic tool in clinical laboratories, including its working principles, advantages, and relevance in modern clinical practice. This study employs a literature review approach by examining various scientific sources such as international journals and molecular biology textbooks. The findings indicate that PCR offers high sensitivity and specificity compared to conventional methods, thereby improving diagnostic accuracy and accelerating appropriate therapeutic decisions. Therefore, PCR represents a crucial innovation in clinical laboratory diagnostics that significantly contributes to improving healthcare quality.

Service quality is a crucial factor in improving public trust and satisfaction toward village economic institutions, including village cooperatives. The Merah Putih Village Cooperative in Mulya Sari Village still faces several service-related challenges, such as limited understanding of service excellence principles among employees, unstandardized service procedures, and inadequate communication and administrative skills. This study aims to improve employee service quality through service excellence training to enhance professionalism and service effectiveness at the cooperative. The method used is a descriptive qualitative approach involving observation, interviews, training sessions, service simulations, and direct field assistance. The training focused on service excellence concepts, service ethics, effective communication, implementation of standard operating procedures (SOPs), and administrative management. The results indicate an improvement in employees’ understanding and behavior, reflected in more polite, responsive, and professional service delivery to cooperative members. In addition, administrative management became more organized, contributing to faster and more efficient services. This activity demonstrates that service quality training has a positive impact on improving cooperative service performance. The implications of this study suggest that continuous service training can foster a sustainable service-oriented culture and enhance member satisfaction, thereby strengthening the institutional capacity of village cooperatives

This article analyzes the application of the hierarchy of norms in the decisions of the Constitutional Court concerning Law Number 17 of 2023 on Health using the perspective of Hans Kelsen’s Stufenbau theory. The enactment of the Health Law has generated significant legal debate and several constitutional review petitions submitted to the Constitutional Court, raising questions about the consistency between statutory norms and constitutional principles. This study aims to examine how the Constitutional Court applies the principle of hierarchical norms in reviewing the constitutionality of the Health Law and to assess the relevance of Stufenbau theory in explaining the interpretation of legal norms in constitutional adjudication. This research employs a normative juridical method using statute, conceptual, and case approaches. Primary legal materials consist of the 1945 Constitution, Law Number 17 of 2023 on Health, and relevant Constitutional Court decisions, supported by secondary legal materials from academic literature and legal studies. The findings show that the Constitutional Court consistently positions the 1945 Constitution as the highest norm within the Indonesian legal system and uses the hierarchy of norms as the basis for evaluating the validity of statutory provisions. The Court maintains the legal force of the Health Law when no normative conflict with the Constitution is identified, while in certain cases it provides constitutional interpretation to ensure the compatibility of statutory norms with constitutional principles. This study demonstrates that Stufenbau theory remains relevant as an analytical framework for understanding the hierarchical structure of legal norms and the operation of constitutional review within the Indonesian legal system.

Letter of Credit or L/C is a payment instrument in international trade transactions. Payment through a Letter of Credit is the most ideal form of payment in providing  payment certainty, because in its mechanism, L/C requires  payment to the seller through a bank guarantee with the fulfillment of the conditions specified in the document. Fraudulent letters of credit are disputes between parties in the execution of L/C payments caused by errors or irregularities due to fraud. As a result, in international civil agreements,  such agreements are deemed invalid. Mediation is a method of dispute resolution through non-litigation channels. In mediation, the dispute resolution mechanism is carried out by using a third party called a mediator. This method is highly dependent on the trust of the disputing parties in the mediator. In carrying out their duties, mediators act based on the principles of neutrality, confidentiality, voluntariness, empowerment, and as a provider of recommendations in the course of mediation for dispute resolution. Generally, mediation as a method is rarely applied in cases of international civil dispute resolution, because the resolution of international civil payment disputes is carried out through arbitration. Arbitration is a method of dispute resolution based on an arbitration agreement. An arbitration agreement is an agreement agreed upon by both parties to submit and surrender all matters to an arbitrator.

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.

Gender-based and age-based violence targeting women and children continues to pose a serious challenge to human rights protection in Indonesia. As the principal duty bearer, the state bears the obligation to respect, protect, and fulfill victims' rights through effective protection mechanisms, one of which is the Regional Technical Implementation Unit for the Protection of Women and Children (UPTD PPA). This research analyzes the contribution of UPTD PPA Bandung City in fulfilling the human rights of victims of violence against women and children and maps the obstacles encountered in operational service delivery. The study utilizes a juridical-empirical method with a descriptive-analytical approach. Primary data were gathered through in-depth interviews with UPTD PPA Bandung City representatives in November 2025, whereas secondary data were derived from the examination of legal regulations and relevant scholarly literature. Research findings reveal that UPTD PPA Bandung City managed 382 cases in 2025 by providing complaint mechanisms, assessment procedures, legal and psychological support, counseling services, and shelter facilities. These services demonstrate normative compliance with national legislation and human rights principles, particularly concerning protection, rehabilitation, and access to justice. Nevertheless, service delivery encounters several challenges, including insufficient human resources and facilities, underreporting by victims, and suboptimal cross-institutional coordination. Consequently, strengthening institutional capacity, ensuring adequate infrastructure, developing integrated standard operating procedures, and establishing regional regulatory frameworks are essential to guarantee effective and sustained fulfillment of victims' rights.

The rapid growth of Indonesia’s banking industry has encouraged various corporate actions, such as mergers, to enhance efficiency and competitiveness. However, post-merger system integration often creates issues for customers, particularly the increase in credit collectability caused by data migration errors. This study aims to analyze the legal protection and liability of banks toward customers adversely affected by the merger process. The research employs a normative juridical approach through legislation review and case study analysis. The findings indicate that customer legal protection operates both preventively and repressively. Preventive protection is regulated under the Financial Services Authority Regulation (POJK) No. 6/POJK.07/2022, emphasizing transparency, education, and data security principles. Meanwhile, repressive protection is carried out through internal bank complaint mechanisms, the Financial Services Alternative Dispute Resolution Institution (LAPS SJK), and civil lawsuits under Articles 1365 and 1243 of the Indonesian Civil Code. The study concludes that banks are legally responsible for restoring customers’ rights by correcting SLIK data, issuing clarification letters, and providing material and immaterial compensation. Upholding prudential principles and consumer protection is essential to maintaining public trust in the post-merger banking system.

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 analyzes media perceptions of the revocation of CNN Indonesia journalists' press identity cards by the State Palace in 2025, using the legal framework of Law Number 40 of 1999 concerning the Press. The main objective of the study is to examine the extent to which provisions in the Press Law function effectively in providing legal protection for journalists, as well as to identify potential restrictions on statements deemed inappropriate for public access by the Palace. The method used is qualitative with a descriptive-analytical approach, combining literature review, legal document analysis, and review of national media coverage. The research findings indicate that the revocation of Press IDs without going through the Press Council mechanism contradicts the principles of due process and press freedom guaranteed in the Press Law. This incident created a critical perception that the government has the potential to restrict journalists' freedom, especially regarding strategic state policy issues. Informal resolution through mediation and official apologies do not change the reality that the implementation of non-litigation mechanisms in the Press Law is crucial. This study concludes that the role of the Press Law in protecting the journalistic profession is highly dependent on the government's commitment to guaranteeing press freedom, information transparency, and strengthening the media as a pillar of democracy.

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.

Article 170 paragraph (1) of Law Number 1 of 2022 concerning HKPD emphasizes the synchronization of fiscal planning and policy for integrated national development. However, in the APBA (Aceh Provincial Budget) planning, discrepancies persist between the Aceh Government’s documents and the central fiscal policy direction, leading to synchronization that remains administrative rather than substantive. This issue is further complicated by Aceh's special status under Law No. 11 of 2006, which results in differences in macro indicators, program structure, and a lack of substantive participation from Aceh, creating epistemological inequality and structural injustice in central-regional financial relations. The research aims to understand why APBA management planning is not fully synchronized with government policy and to explore the ideal procedure for achieving synchronization, considering Aceh’s unique autonomy. This study is a normative juridical analysis using a legislative, conceptual, historical, and futuristic approach, with the application of authority theory, policy suitability theory, asymmetric decentralization theory, and good governance principles. The findings reveal that the lack of synchronization is caused by procedural issues, such as the absence of integration between RKPD (Regional Government Work Plan) and RKP (National Government Work Plan) schedules, the lack of a mechanism for reducing KEM-PPKF indicators, unclear fiscal support evaluation, and absence of guidelines and sanctions. Additionally, there are substantial issues like the incompatibility of Aceh's macro indicators with national targets. To achieve ideal synchronization, normative legality, equal central and regional authority, and integrated planning systems are needed.

This study explores the reconstruction of the abolition of compensation payments to foster justice for convicts, specifically evaluating the intersection between Law No. 31 of 1999 and Law No. 20 of 2001. The research addresses the persistent legal dilemma where state loss recovery mechanisms often overlook the fundamental rights and socio-economic realities of prisoners. Under the current regime, the imposition of substitute imprisonment for unpaid financial obligations is perceived as a "layered punishment" that undermines human dignity and fails to reflect proportional justice. The analysis reveals that the retributive orientation established in Law No. 31 of 1999 results in a "lose-lose" outcome: the state remains uncompensated while the financial burden of correctional costs increases due to extended incarceration. By integrating the fiscal and state financial management principles found in Law No. 20 of 2001, this research proposes a shift toward more proportional and restorative asset recovery. The study concludes that the role of the Prosecutor must be reoriented toward accurate asset tracing and the implementation of humane payment schemes. Future legal reforms must ensure that the state's interest in fiscal restoration does not sacrifice the convict's basic rights, prioritizing distributive justice to create a more humane anti-corruption framework.

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.

This research aims to design and build a client service website and pre-registration of cases at the KOFIPINDO Law Office as a solution to administrative problems that are still carried out manually. The system is developed using the waterfall method through the stages of needs analysis, system design, coding, testing, and maintenance. The website that was built provides features for account registration, filling in case data, uploading supporting documents, and verification by the admin so that the file is ready to be submitted to the e-Court system. In addition, the system is equipped with a case status monitoring dashboard, automatic notifications to clients, and submission history that can be accessed at any time. The results of the study show that this platform is able to improve service efficiency, minimize administrative errors, and speed up the pre-registration process of cases. The implementation of this system also helps to increase the transparency of communication between law firms and clients. Furthermore, the use of this website has the potential to reduce the administrative workload of staff, optimize the management of case data, and improve the accuracy of legal documentation. The system is also designed with the client's data security and privacy aspects in mind in accordance with the principles of digital information protection. Thus, this system can be an effective, structured, and integrated digital means to support the modernization of legal services at KOFIPINDO, improve service professionalism, and strengthen the competitiveness of law offices in the digital ecosystem.

This activity aims to strengthen the management of the Rambu Solo Ne' Gandeng Cultural Museum through workshops and training on social media management, human resource management, and simple and responsible museum financial management. This activity was carried out to increase the capacity of museum managers to promote the museum through social media, manage human resources professionally, and understand the basic principles of financial management to support museum sustainability. The methods used included material delivery, interactive discussions, and case studies tailored to the museum's conditions and needs. Furthermore, this activity emphasized a family-like and contextual approach to ensure the material was easily understood and applied by participants. The activity took place on September 9-10, 2025, with 18 participants. The expected outcome of this activity is an increased understanding of museum managers in social media, human resource management, and financial management, so that the Rambu Solo Ne' Gandeng Cultural Museum can be managed in a more organized, transparent, and sustainable manner as an institution for preserving Torajan culture.