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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.

Malpractice in dental health services has become a complex legal issue as public awareness of service quality and patient rights continues to increase. The enactment of Law Number 17 of 2023 on Health introduces important changes in regulating the legal accountability of medical personnel, including dentists, particularly in relation to criminal liability for malpractice. This study analyzes the forms of dental malpractice and the criminal responsibility of dentists under the new Health Law. The research uses an empirical legal method with sociological and statutory approaches. Data were obtained through interviews and a review of relevant legislation, legal doctrines, and court decisions. The results show that dental malpractice can arise from negligence, failure to comply with professional standards, violations of standard operating procedures, and the absence or disregard of informed consent. Law Number 17 of 2023 stipulates that criminal liability for dentists can only be applied after a recommendation from the Professional Discipline Board, ensuring a clear distinction between inherent medical risks and professional misconduct. This framework is designed to provide balanced legal protection for both patients and dentists while strengthening legal certainty in malpractice case resolution. Consequently, dentists must understand professional standards and criminal liability mechanisms to practice responsibly and professionally.

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.

This article examines the digitalization of Islamic education management in the Industry 5.0 era by emphasizing a shift from mere “digital administration” to value-based governance. The focus goes beyond adopting applications; it highlights a deeper transformation in how institutions manage processes, data, services, and decision-making to enhance effectiveness, accountability, and alignment with the broader purposes of Islamic education. The article synthesizes key pillars of transformation, including system integration across academic, financial, and learning services, strengthened data governance, capacity building for human resources, and cultural change management. While digitalization may improve efficiency and transparency, the article also discusses recurring risks such as digital divides, organizational resistance, vendor dependency, and ethical/privacy concerns, along with practical mitigation strategies. The main contribution is a conceptual governance framework that connects service performance indicators with institutional values, enabling digital transformation to remain meaningful, trustworthy, and sustainable rather than purely technical or procedural.

Students of vocational high schools are required to write an internship report as a form of accountability for completing their industrial training. However, various language errors are still found in students’ PKL reports. This study aims to describe and analyze morphological errors in the PKL reports of vocational high school students majoring in Electronics Engineering. The study employed a descriptive qualitative approach using document analysis. A total of 223 PKL reports were written by all students of SMK Negeri 3 Yogyakarta in 2025. The research data consisted of 25 PKL reports from students of the Electronics Engineering major selected through purposive sampling. Data analysis was carried out through the stages of identification, classification, description, quantification, and interpretation of morphological errors, with data validity ensured through theoretical triangulation. The results show that 286 morphological errors were identified, consisting of prefix errors (96), suffix errors (52), confix errors (41), reduplication errors (28), compound word errors (34), and base-form errors (35). Prefix errors were the most dominant type, accounting for 33.6% of all errors. These findings indicate that students still experience difficulties in applying affixation rules and forming standard words in formal written language. Such errors are influenced by interference from spoken language and the technical language used in the workplace. This study highlights the importance of structured and contextual morphology instruction to improve the quality of vocational students’ PKL report writing.

This research aims to critically examine the ethical integration of artificial intelligence (AI) in education through the perspective of maqāṣid al-sharīʿah, emphasizing the alignment between technological innovation and Islamic moral principles. The methods used are a systematic literature review and thematic content analysis against peer-reviewed publications for the period 2015–2025, which discuss the application of AI in primary, secondary, and higher education. The study identified dominant ethical issues, such as data privacy, algorithmic bias, accountability, human agency, and moral development, which were then mapped to Islamic ethical goals, including ʿadl (justice), amānah (belief), karāmah al-insān (human dignity), and ḥifẓ al-ʿaql (protection of reason). The results of the analysis show that the adoption of AI in education often emphasizes efficiency, personalization, and predictive analytics, but has the potential to reduce learners' autonomy and ethical reasoning. The mapping of maqāṣid al-sharīʿah shows a strong normative conformity, so that Islamic principles can be a moral foundation as well as a practical guide for AI governance. The research contribution is theoretical by bridging the literature on AI ethics and Islamic educational philosophy, as well as practical by offering an integrative framework for AI policymakers, educators, and developers. The integration of maqāṣid al-sharīʿah in AI governance ensures justice, trust, inclusivity, and the development of the whole human being (insān kāmil).

The investigation stage constitutes a crucial phase in the criminal justice system, as it determines the direction and quality of subsequent law enforcement processes. Within the context of Indonesian criminal procedural law, the Criminal Procedure Code (Kitab Undang-Undang Hukum Acara Pidana/KUHAP) grants extensive authority to law enforcement officials, particularly investigators, in order to ensure the effective disclosure of criminal offenses. However, such dominance of authority has the potential to create an imbalance between the interest of law enforcement effectiveness and the protection of human rights, especially when it is not accompanied by adequate mechanisms of limitation and oversight. This study aims to critically analyze the dominance of law enforcement authority at the investigation stage and its implications for law enforcement effectiveness and the potential for abuse of power. The research employs normative legal research using statutory and conceptual approaches, supported by qualitative analysis of legal doctrines, legislation, and relevant academic literature. The findings indicate that while the dominance of investigative authority does contribute to the effectiveness of investigations, it simultaneously creates opportunities for abuse of power due to weak internal and external oversight mechanisms. This condition results in the erosion of the principles of due process of law and the protection of suspects’ rights within the criminal justice system. Therefore, this study emphasizes the need to strengthen judicial control mechanisms, enhance the accountability of law enforcement officials, and reform criminal procedural law in order to achieve a balance between effective law enforcement and the protection of human rights within a democratic rule-of-law state.

Article 20 of the Personal Data Protection Law (PDP Law) normatively regulates the protection of data subjects and constitutes a pivotal provision that underscores the principle of consent as the legal basis for the processing of personal data for commercial purposes. This normative framework safeguards individuals’ right to privacy, encompassing the validity of explicit consent, the right to withdraw such consent, and the accountability of data controllers. In parallel, Articles 65 to 70 of the PDP Law substantively establish various categories of criminal offenses within the context of personal data protection. These include the unlawful acquisition, disclosure, processing, falsification, and utilization of personal data. Collectively, these provisions reflect the State’s commitment to ensuring criminal legal protection against violations of personal data.This research adopts a doctrinal legal methodology with a descriptive-normative approach to address two primary issues: First, to examine and identify the scope of legal protection concerning the trade of personal data under the PDP Law; and Second, to assess and determine the degree of legal certainty afforded to the trade of personal data within the framework of the PDP Law.Notwithstanding the protective intent embodied in Article 20—particularly concerning the commercial use of personal data—this provision gives rise to legal uncertainty due to the absence of comprehensive regulatory clarity on several critical aspects. Similarly, Articles 65 to 70 continue to exhibit significant legal ambiguities, particularly with respect to the constituent elements of offenses, the definition of harm, corporate liability, regulatory overlap with other legislative instruments, and the lack of clear enforcement mechanisms and implementing institutions.

Regional financial management in the era of decentralization demands absolute transparency and accountability from local governments to the public. This article is the result of a Public Sector Audit Project aimed at critically analyzing the interrelationship among the three main pillars of auditing: financial accountability, regulatory compliance, and performance effectiveness through the Value for Money framework (3E: Economy, Efficiency, and Effectiveness). The methodology employed is descriptive qualitative research using document analysis techniques on Audit Reports (Laporan Hasil Pemeriksaan/LHP) and regional financial management regulations. The findings reveal an “accountability paradox,” where the achievement of an Unqualified Opinion (Wajar Tanpa Pengecualian/WTP) does not fully correlate with the absence of corruption practices or improvements in public welfare. The study identifies procurement of goods and services as well as grant expenditures as areas particularly vulnerable to non-compliance. Furthermore, the effectiveness aspect of budgeting is often neglected due to the predominantly administrative focus of audits. This article recommends transforming the role of Government Internal Supervisory Apparatus (APIP) into strategic partners, strengthening auditor independence, and integrating information technology–based audits to mitigate maladministration risks and ensure tangible economic benefits for society.

This study aims to explore the understanding of Micro, Small, and Medium Enterprises (MSMEs) actors regarding financial statements as a basis for applying for Islamic financing. Financial statements play a crucial role in assessing business feasibility, especially in Islamic banking which emphasizes the principles of transparency, justice, and accountability. This research employs a qualitative approach using a descriptive method. Data were collected through in-depth interviews and observations involving MSME actors and Islamic banking practitioners. The results indicate that most MSME actors have limited understanding of financial statements, both in terms of preparation and utilization, which impacts their ability to access Islamic financing. Therefore, collaboration between Islamic banks and educational institutions is needed to improve MSME financial literacy, so they are better prepared and have sufficient understanding to prepare financial reports in accordance with Sharia principles. This is expected to improve access to and the quality of financing received by MSMEs in Indonesia.

This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.

Mining companies are increasingly required to demonstrate environmental, social, and governance (ESG) accountability through sustainability reporting (SR). However, empirical evidence regarding the impact of SR on firm value in Indonesia’s mining sector remains inconsistent. This study aims to systematically examine the relationship between sustainability reporting and firm value using legitimacy theory as the conceptual framework. A Systematic Literature Review was conducted following the PRISMA 2020 protocol, employing narrative and thematic synthesis. Peer-reviewed articles published between 2018 and 2025 were retrieved from Google Scholar, Garuda Portal, and SINTA databases using relevant keywords. From 4,260 initial records, 11 studies met the inclusion criteria after screening, deduplication, and quality appraisal using an adapted CASP checklist. The findings reveal three dominant patterns: most studies report a positive effect of SR on firm value through improved transparency, corporate reputation, and investor confidence; several studies find no significant relationship due to short-term investor orientation; while a minority report negative effects associated with low disclosure quality and greenwashing concerns. Furthermore, the effectiveness of SR is influenced by disclosure quality, corporate governance, profitability, and leverage. This study implies that sustainability reporting can enhance firm value when disclosures are credible, consistent, and material, supporting legitimacy theory and encouraging alignment with the GRI 14: Mining Sector 2024 standard.

This study examines curriculum strategies implemented in five countries Singapore, Finland, Japan, Indonesia, and the United States using a library research approach. The main objective of this research is to analyze similarities, differences, challenges, and strategic orientations in curriculum development across diverse national education systems. Data were collected from scholarly journal articles, government policy documents, and international education reports published by reputable institutions. The analysis indicates that each country adopts distinct curriculum strategies influenced by its socio-cultural context, governance structure, policy priorities, and long-term educational goals. Singapore emphasizes competency-based learning aligned with economic needs, Finland prioritizes flexibility and teacher autonomy, Japan focuses on character education and cultural values, Indonesia continues to adapt its curriculum to improve relevance and equity, while the United States highlights standards-based accountability and innovation. Despite these differences, common patterns emerge, particularly in the emphasis on competency development, integration of 21st-century skills, teacher quality improvement, and curriculum adaptability to global challenges such as digitalization and workforce transformation. The findings suggest that effective curriculum development requires a balance between global educational trends and local contextual needs. This study contributes to comparative education discourse by providing insights that may inform policymakers and educators in designing responsive and sustainable curriculum strategies.

The Hamlet Head Election is an important part of the practice of village democracy that demands transparent, accountable, and participatory implementation. However, in practice, various obstacles are still encountered, such as limited understanding of regulations by the committee, low democratic literacy of the community, and potential conflicts due to lack of information disclosure. This community service activity aims to accompany the implementation of the Hamlet Head Election in Wonokerto Village so that it runs transparently and accountably. The service methods used include socialization of hamlet head election regulations, technical assistance to the election committee, education to the community regarding the rights and obligations of voters, and monitoring and evaluation of the election implementation. The results of the activity show an increase in the committee's understanding of election procedures in accordance with the principles of village governance, increased community participation, and the implementation of more open and accountable election.Thus, this community service activity can have a positive impact on the implementation of more open and accountable elections, as well as creating a healthy and sustainable democratic climate at the village level.

This study analyzes the corporate crime perspective and directors’ liability in the LNG procurement case at Pertamina as a State-Owned Enterprise (SOE). The research aims to examine how the elements of corporate crime are constructed, how directors’ actions are assessed within the framework of fiduciary duty and the business judgment rule, and what legal implications arise for corporate accountability in SOEs. The study employs a normative juridical method using a case approach, statute approach, and conceptual approach. Primary data consist of court documents, statutes, and regulatory frameworks, while secondary data are obtained from academic journals, institutional reports, and credible publications. The findings reveal that distinguishing legitimate business risk from abuse of authority is central to determining corporate criminal liability, particularly when decisions intersect with state finances and public interests. The analysis further indicates that SOE directors carry dual obligations: to ensure effective corporate governance while at the same time facing heightened exposure to criminal liability when losses are associated with state assets. This study contributes by clarifying how legal assessments should balance accountability with the protection of reasonable managerial discretion. The implications highlight the need for clearer decision-making standards, stronger governance mechanisms, and better alignment between corporate law and anti-corruption frameworks in order to promote legal certainty without discouraging prudent business judgment.

The background of this research is based on the enormous potential of zakat, infaq, shadaqah, and waqf (ZISWAF) as Islamic social finance instruments which, if managed optimally and sustainably, can play a significant role in reducing poverty and promoting comprehensive economic independence among communities amid the ongoing challenges of social inequality. The purpose of this study is to explain the strategic function of ZISWAF in strengthening the community’s economy while emphasizing the urgency of professional, transparent, and targeted management for the improvement of public welfare at large. The research method used was library research, evaluating various literature sources such as books, scientific journals, and relevant previous research reports. The collected data was then analyzed using a qualitative descriptive approach to provide an in-depth understanding of the mechanism of economic empowerment through ZISWAF. Research findings show that ZISWAF plays a crucial role in improving economic welfare through a paradigm shift from consumptive assistance to productive assistance programs. Management oriented towards sustainability and transparency has proven effective in promoting economic ind ependence among low-income communities and significantly reducing poverty rates. The implication of this study confirm that strengthening regulations, digitizing management, and improving public literacy regarding ZISWAF are essential. Management institutions must continue to improve their accountability in order to increase public trust, so that ZISWAF can become a key development in the future.

The rapid advancement of artificial intelligence (AI) in the digital age offers substantial benefits by enhancing efficiency and productivity. Nevertheless, these developments also pose significant challenges to the protection of human rights. Issues such as privacy violations, algorithmic bias, discrimination, and opaque automated decision-making highlight the need for a strong integration of ethical values and legal frameworks in the use of AI. This study applies a normative legal method supported by literature-based research to examine the existing regulatory frameworks and the ethical principles underpinning them. The findings indicate that ethical principles such as transparency, accountability, fairness, and human-centeredness serve as essential moral guidelines to prevent AI misuse. Meanwhile, legal rules ensure certainty, establish accountability mechanisms, and provide sanctions for violations. The synergy between ethics and law forms a crucial foundation to ensure that technological innovation aligns with the protection of human rights, upholds human dignity, and supports the creation of a safe and just digital environment

Local government budget management is a crucial element in regional governance, as it directly impacts accountability, transparency, and efficiency in public service delivery. To support effective regional financial management, the Indonesian Government has established the Government Internal Control System (SPIP), as stipulated in Government Regulation Number 60 of 2008. This study aims to examine the role and practical implementation of SPIP in regional budget management through a case study of the Regional Financial and Asset Management Agency (BPKAD) of Dumai City. Using a qualitative case study approach, this study analyzes regional financial documents, audit reports from the Regional Audit Agency (BPKAD), as well as laws and regulations and internal policies governing SPIP implementation. The results indicate that SPIP has been implemented in BPKAD Dumai City throughout the budget management cycle, from planning and implementation to reporting and accountability. However, its implementation has not reached an optimal level due to constraints such as limited leadership commitment, inadequate human resource capacity, and suboptimal internal oversight mechanisms. Therefore, improving SPIP implementation is a strategic step to realize accountable, transparent, and performance-oriented regional financial governance.

This study investigates the incorporation of Sufi-oriented values into the management practices and production processes of MADA Drinking Water operated by the Ahlus Shafa Wal Wafa Islamic Boarding School Foundation. The research focuses on the Syafi’i ethical concept known as Giti–Gito, which encompasses spiritual and moral values including sincerity, patience, inner richness, holistic physical and spiritual well-being, as well as fairness in sharing resources. The main aim of this study is to examine how these values are implemented within pesantren-based business management and to assess their impact on employees’ work attitudes, leadership styles, and interpersonal relations in the workplace. This research employs a qualitative case study method. Data were gathered through semi-structured interviews, participant observation, and a review of relevant institutional documents. The findings reveal that the implementation of Giti–Gito values has successfully shaped a work environment grounded in religious ethics, social harmony, and humanistic principles. The Giti aspect strengthens employees’ commitment to sincerity, patience, and accountability in carrying out their responsibilities, while the Gito aspect contributes to enhancing employee welfare and fostering a sense of social responsibility. Although challenges remain in reconciling spiritual values with modern management demands, the integration of both spiritual and professional dimensions has demonstrated its effectiveness in creating a productive, ethical, and sustainable organizational environment.

Autonomous decision-making systems increasingly rely on complex artificial intelligence models to operate in dynamic and safety-critical environments. While these models provide strong predictive capabilities, their black-box nature limits transparency, trust, and accountability. This study proposes a structured research methodology for integrating Explainable Artificial Intelligence (XAI) into autonomous decision-making systems. The research adopts a conceptual–analytical approach to develop an explainability-oriented framework that embeds transparency across perception, decision-making, and action execution stages. The methodology includes literature-driven problem identification, conceptual framework construction, classification and mapping of XAI methods, and formulation of explainability evaluation criteria. The results demonstrate that effective explainability in autonomous systems requires a hybrid integration strategy, combining in-model transparency with post-hoc explanation mechanisms. A structured mapping of XAI techniques to autonomous system components and a conceptual decision-flow diagram are presented to illustrate explainability integration. The findings highlight that layered and context-aware explainability enhances system interpretability, supports human oversight, and improves safety relevance without compromising autonomous operation. This study contributes a reusable methodological foundation for the design and evaluation of explainable autonomous systems, offering practical guidance for future empirical validation and real-world deployment in safety-critical applications.