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This literature review investigates the influence of fair value accounting (FVA) on enhancing financial transparency, particularly within the evolving context of digital assets. By analyzing 103 peer-reviewed articles, the study evaluates how FVA facilitates automated, real-time, and market-based disclosures. It identifies FVA as a tool for increasing investor trust and improving the clarity of financial statements by aligning valuations with current market conditions. The review also highlights the specific challenges of applying FVA to decentralized and volatile digital assets such as cryptocurrencies and non-fungible tokens (NFTs). Although FVA contributes to more transparent and relevant reporting, the implementation of FVA for digital assets is hindered by several critical issues. These include inconsistent valuation methodologies, lack of standardized regulatory guidance, susceptibility to market manipulation, and technological limitations in tracking asset value across decentralized platforms. Furthermore, the rapid pace of innovation in digital finance outstrips the adaptability of existing accounting standards and legal frameworks, creating a gap that weakens the consistency of fair value assessments. The review proposes the integration of FVA within a broader theory of decision-making under uncertainty, emphasizing the need for adaptive and digitization-responsive accounting practices. It suggests practical frameworks that align valuation procedures with the unique characteristics of digital assets while ensuring compliance with emerging regulations. This research encourages ongoing examination and policy innovation to ensure that FVA continues to support transparency and informed decision-making in a dynamic financial landscape.

This study analyzes the health financing system in Indonesia from a human rights perspective, particularly after the enactment of Law No. 17 of 2023 concerning Health and Minister of Health Regulation No. 18 of 2022 concerning the Implementation of One Data in the Health Sector. These two regulations reflect the state's commitment to strengthening the national health system based on the principles of justice, transparency, and the fulfillment of citizens' constitutional rights to quality, equitable, and sustainable health services. Through a qualitative approach using document analysis of relevant regulations, policies, and academic literature, this study identifies a paradigmatic transformation in health financing, from merely a fiscal mechanism to a strategic instrument for guaranteeing human rights in the health sector. The results show that despite normative and institutional progress, the implementation of the health financing system still faces several challenges. These challenges include aspects of the community's economic accessibility to health services, limitations in transparency and accountability in fund management, and inequality in the distribution of financial resources between regions. In addition, funding sustainability and dependence on certain funding sources are also issues that need to be addressed. In response to these challenges, this study recommends three main strategies: (1) strengthening the integration and interoperability of financing data through the One Health Data system, (2) diversifying funding sources by involving the private sector, philanthropy, and other innovative schemes, and (3) reorienting health budget allocations to favor vulnerable groups and underdeveloped regions. These efforts are expected to encourage the realization of a fair, transparent, and sustainable health financing system within the framework of fulfilling human rights in Indonesia.

This article discusses the implementation of policies to create a conducive school culture and climate as an important part of efforts to improve the quality of learning. A safe, comfortable, and orderly learning environment is essential for effective and enjoyable learning. This study aims to analyze the strategies and roles of the principal and all school members in shaping a positive school culture and climate. The main focus lies on four managerial aspects: program planning, organization, leadership implementation, and structured control. This study uses a qualitative method with a case study approach, applied in several elementary schools. Data were collected through field observation techniques, in-depth interviews with related parties (such as the principal, teachers, and students), and documentation studies of school policies and programs. The main findings indicate that a conducive school culture and climate are formed through a series of consistently implemented positive habits, strong collaboration among school members, and the visionary and communicative leadership of the principal. In addition, the active involvement of all school elements in creating an atmosphere of mutual respect and support is very influential in building a positive learning environment. Policy implementation is not merely administrative, but also emphasizes the development of character values, discipline, and a sense of shared responsibility. The end result is improved learning quality and improved student character, demonstrating that school climate and culture play a crucial role in the overall educational process.

The misuse of personal data in financial technology (fintech) services, particularly in peer-to-peer lending practices, is showing a worrying upward trend and is an urgent legal issue that requires addressing. Article 32 of Law Number 11 of 2008 concerning Electronic Information and Transactions (UU ITE) serves as a primary legal basis for protecting electronic data. However, the effective implementation of this article in the context of fintech services still faces various challenges. This study employed an empirical legal approach with a combination of literature study and interviews. Interviews were conducted at the Surakarta Financial Services Authority (OJK) Office and with a number of fintech service users as respondents. The results showed that approximately 70% of personal data misuse cases originated from illegal online lending services. The most frequently reported violations included unauthorized use of data (40%), access to contacts and galleries on personal devices (35%), and threats of personal data dissemination (25%). The main obstacles in implementing Article 32 of the ITE Law include the difficulty of tracking perpetrators' jurisdiction, technical limitations in digital forensics, and low public legal literacy. Therefore, policy integration with Law Number 27 of 2022 concerning Personal Data Protection and the Financial Services Authority (OJK) provisions in POJK No. 77/POJK.01/2016 is necessary. This study recommends strengthening regulations, establishing an independent supervisory authority, increasing public education, and utilizing digital technology to promote more effective personal data protection in the Indonesian fintech ecosystem.

The implementation of digitalization in the healthcare sector through the Integrated Referral sistem (Sistem Informasi Rujukan Terintegrasi/SISRUTE) offers significant opportunities to expand access and improve the quality of healthcare services, especially in remote and underserved areas of Indonesia. This paper aims to analyze the challenges of implementing SISRUTE from a legal perspective, focusing on the principle of equitable healthcare access. The study uses a normative juridical approach combined with literature analysis, examining national regulations, including Law No. 17 of 2023 on Health, Government Regulation No. 47 of 2021 on Hospital Administration, and supporting ministerial policies. The research identifies several barriers that hinder the effectiveness of SISRUTE implementation, such as uneven distribution of digital infrastructure, limited internet connectivity, lack of adequately trained healthcare personnel, and the absence of supporting local regulations that align with national policy frameworks. These challenges create disparities in the utilization of SISRUTE, particularly in rural and remote areas, undermining the constitutional mandate for equal access to health services. From a legal standpoint, the principle of equity in healthcare has yet to be fully realized through SISRUTE due to these systemic gaps. The study concludes that strategic efforts are needed to improve intergovernmental coordination, harmonize health and digital regulations, strengthen healthcare workers' digital competencies, and invest in robust infrastructure development. Only through an integrated legal, technological, and human resource approach can SISRUTE fulfill its intended function in supporting a fair, inclusive, and effective healthcare referral system nationwide. This paper contributes to ongoing discourse on legal reforms for digital health equity in Indonesia.

Population administration services at the village level often face various challenges, such as technological limitations, lack of outreach, and low digital literacy among the community. These conditions hinder the provision of fast and efficient services, particularly in the KTP (National Identity Card) issuance process. Therefore, innovation in services is needed, one of which is the implementation of digital KTPs. This study aims to analyze the implementation of digital KTP services in Kelong Village, Bintan Pesisir District, Bintan Regency. This service is part of the government's efforts to digitize population administration, which is expected to improve the efficiency and quality of public services at the village level. The approach used in this study is descriptive qualitative, with data collection techniques through in-depth interviews, observation, and documentation. The theory used for analysis is the policy implementation theory of Van Horn and Van Meter, which involves six main indicators. The results show that the digital KTP service in Kelong Village has been implemented since 2022 and provides convenience for the community, especially in terms of service speed and the friendly attitude of village officials. The community feels that obtaining their KTPs is faster than the previous manual procedure. Furthermore, village officials demonstrated a friendly and helpful attitude during the service process, enhancing the community's positive experience. However, this study also identified several challenges in implementing digital ID card services, such as a lack of public awareness regarding the procedures and benefits of digital ID cards. Limited technological devices and unstable internet connections also hampered smooth service delivery. Furthermore, low levels of digital literacy in the community made it difficult for some to access the service effectively.

This study employs a normative juridical approach to examine the legal aspects of implementing financial technology (fintech) in healthcare financing in Indonesia. The rapid development of fintech offers potential solutions for addressing financial barriers in healthcare access. However, it also presents legal and regulatory challenges, particularly concerning consumer protection, data privacy, and institutional coordination. The analysis focuses on several key legal instruments, including Law No. 8 of 1999 on Consumer Protection, Law No. 11 of 2008 on Electronic Information and Transactions (ITE), Law No. 17 of 2023 on Health and its implementing regulation, Government Regulation No. 28 of 2024, and Law No. 27 of 2022 on Personal Data Protection. Additionally, regulations issued by the Financial Services Authority (OJK), which govern the operations of fintech companies in Indonesia, are also considered. The findings indicate that while there is a growing regulatory framework supporting fintech integration into the health sector, several gaps remain, particularly in terms of coordination between regulatory bodies and stakeholders in health and finance. The study identifies the need for comprehensive policy harmonization to ensure that fintech-based healthcare financing systems are secure, transparent, and inclusive. Furthermore, it emphasizes the importance of strengthening data protection mechanisms and enhancing regulatory oversight, especially for fintech services operating in partnership with healthcare providers. As fintech continues to reshape the landscape of healthcare financing, robust legal safeguards must be developed to mitigate potential risks and ensure equitable access to health services. The study concludes by recommending an integrated legal and institutional approach to support the safe and ethical implementation of fintech in Indonesia's healthcare sector.

This research was conducted from June to July 2025 in Binjai City, with the primary focus being analyzing the readiness of the Binjai City Regional Disaster Management Agency (BPBD) to implement a flood early warning system utilizing artificial intelligence (AI). The data collection process was conducted through a literature review, which involved reviewing various theories and previous research results regarding the application of AI and Internet of Things (IoT) technology in the context of disaster mitigation. Based on the results of the study, it was found that the use of technologies such as ultrasonic sensors, microcontrollers, fuzzy logic, and automatic notification systems can provide real-time warnings with a high level of accuracy and a fast response. This system enables early detection of rising river levels through automatic measurements, intelligent data processing, and sending notifications to authorities and affected communities within seconds. By integrating historical data and machine learning-based predictions, this system is also able to depict potential flooding before it occurs, providing a longer response time for evacuation. However, the readiness of the Binjai City BPBD still faces various challenges, such as limited digital infrastructure, the need for human resource training in the technology field, and inadequate budget allocation. Therefore, cross-sector collaboration and ongoing policy support are needed for optimal implementation of this system. The use of AI and IoT in early warning systems is not only technically relevant but also urgent in the face of increasing climate change and flood risks. A strategy involving cross-sector collaboration between government, academia, and the private sector is needed to develop an adaptive and sustainable early warning system.

This article explores the dynamics of implementing the New Student Admission (PPDB) policy, focusing on the zoning system. The study aims to analyze how this policy is carried out at the school level and the various challenges encountered during its implementation. Using a qualitative approach through observations, interviews, and document studies, the findings show that although the zoning system has succeeded in reducing the distance between students’ homes and schools, disparities in school quality remain unresolved. The affirmative pathway has not effectively reached its target groups due to limited outreach and lack of supporting facilities. Additionally, technical issues such as online system errors, address manipulation, and poor coordination between schools and education offices are significant obstacles in implementation. The study concludes that improving digital systems, enhancing human resource capacity, and actively involving communities are essential steps to ensure equitable access to and quality of education as envisioned by the policy.

This research investigates the enforcement of explosive fishing prohibitions under Indonesia's Fisheries Law No. 45 of 2009 in Tambelan District, Bintan Regency. The destructive practice of fish bombing, primarily conducted by external fishermen, causes severe marine ecosystem damage, particularly to coral reefs, while reducing local fishermen's catches. Using qualitative descriptive methodology, data were gathered through interviews, observations, and documentation involving law enforcement officials, Fisheries Civil Servant Investigators (PPNS), and fishing communities. The study applies Van Meter and Van Horn's policy implementation framework, analyzing policy objectives and standards, resources, implementing agency characteristics, implementer disposition, inter-organizational communication and coordination, plus social, economic, and political conditions. Results demonstrate suboptimal policy implementation due to resource constraints. Although violations have declined, this reduction does not guarantee future prevention, particularly given Tambelan District's severe infrastructure and facility limitations that hinder comprehensive policy execution. The research recommends strengthening surveillance capacity, conducting regular community outreach programs, and improving cross-sectoral coordination to enhance policy effectiveness and preserve marine resources in Tambelan District.

This study aims to analyze the implementation of election-level simplification from a legal perspective to overcome the waste of election resources and costs. Elections in Indonesia have faced various challenges, including waste in excessive paper usage, overlapping stages, and inefficient budget allocations. These inefficiencies not only burden the General Elections Commission (KPU) but also affect the effectiveness and transparency of the democratic process. Simplification of election levels is expected to be an effective solution to reduce the administrative and material burdens that hinder the implementation of elections. By streamlining the structure and reducing redundant stages, election organizers can focus more on quality, security, and public participation. This study uses a normative juridical approach by analyzing relevant laws and regulations, such as Law Number 7 of 2017 concerning General Elections, as well as various policies and proposals related to election-level simplification. The analysis also includes legal principles such as efficiency, effectiveness, and legal certainty. Furthermore, the study examines how other democratic countries manage election logistics efficiently to draw lessons that can be contextualized in Indonesia. The results of this study are expected to provide concrete policy recommendations that support the implementation of simplified election systems. These recommendations are aimed at optimizing the election process by minimizing waste, both in terms of budget and the use of natural and human resources, while maintaining the integrity and legitimacy of the democratic process. Thus, this study contributes to the discourse on election reform and democratic strengthening in Indonesia.

This study aims to analyze the development, effectiveness, challenges, and research gaps in the implementation of anti-corruption education globally during the 2015–2025 period. Employing a Systematic Literature Review (SLR) guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, the study systematically identified, evaluated, and synthesized 37 peer-reviewed articles indexed in the Scopus database. The findings indicate a significant increase in both academic publications and the implementation of anti-corruption education programs worldwide. These programs adopt diverse approaches, including curriculum integration, the use of digital media, and participatory learning strategies. Evidence of program effectiveness is reflected in behavioral changes and long-term social impacts reported in several studies. However, the review also reveals persistent challenges: cultural (social norms tolerant of corruption), structural (absence of national standards or policy frameworks), and technical (limited access to technological infrastructure). Furthermore, the research landscape shows notable gaps, such as the lack of longitudinal studies, minimal focus on vulnerable groups (e.g., children with disabilities), and underutilization of emerging tools like artificial intelligence (AI) and big data analytics. Future research is recommended to adopt interdisciplinary perspectives, develop context-based learning modules, and leverage advanced technologies to enhance engagement and scalability. Overall, the findings highlight the urgency of implementing holistic and adaptive strategies to strengthen the role of education in combating corruption at various levels of society.

This study explores the crucial role of legal certainty in the management of natural resources, with a focus on forest areas, as a key factor in ensuring a balanced approach to economic use, environmental sustainability, and the protection of community rights. Forests, both with and without tree cover, require clear legal frameworks to prevent overlapping claims, illegal activities, and degradation. The state's authority in regulating the status and function of forest areas is vital and must be supported by coherent, enforceable policies. Employing a normative juridical method, this research examines primary, secondary, and tertiary legal sources, particularly Law Number 41 of 1999 concerning Forestry, to assess the extent to which Indonesia’s legal system provides certainty in forest area governance. The findings reveal that legal certainty is still challenged by overlapping regulations, inconsistencies in enforcement, and gaps between formal legal provisions and their implementation in the field. These issues often lead to land conflicts, unclear tenure rights, and unsustainable exploitation. Nevertheless, when implemented effectively, the legal framework has the potential to promote responsible management practices, preserve biodiversity, and safeguard indigenous and local communities' rights. The study underscores the need for harmonizing sectoral laws, strengthening institutional coordination, and improving transparency in forest area designation and use. Legal certainty is not only a prerequisite for sustainable development but also a cornerstone for legal justice and equitable resource governance. This paper contributes to the discourse on forest policy reform and aims to inform legislators, policymakers, and stakeholders involved in natural resources management about the importance of strengthening legal foundations for better governance and sustainability.

The research, titled "Implementation of the Parole Policy for Prisoners at the Class IIA Kupang Penitentiary," explores parole as an integral part of the correctional system, aiming to provide prisoners with a chance to reintegrate into society. This study analyzes the implementation of the parole policy at the Class IIA Kupang Penitentiary, focusing on the mechanisms, challenges, and the impacts on prisoners and the broader community. The research employs a qualitative approach, utilizing interviews, observations, and documentation studies to gather data. Findings show that the effectiveness of the policy implementation is influenced by several factors, including regulatory frameworks, the readiness of prisoners to reintegrate, and support from their families and local communities. Key challenges identified include limited resources, the social stigma faced by former prisoners, and the effectiveness of rehabilitation programs within the prison system. Despite these challenges, the study highlights the importance of collaboration between the government, prisons, and the community to ensure the successful social reintegration of parolees. It suggests that improving coordination and support structures will contribute to better outcomes for parolees, reducing recidivism rates, and fostering a more inclusive society. In conclusion, the research underscores the need for continued efforts to refine and implement effective parole policies to aid the rehabilitation process and support the broader goals of the correctional system.

The code of ethics is an essential instrument in maintaining professionalism, integrity, and accountability within an institution, including the Indonesian National Police (Polri). As part of the effort to enforce ethical standards within the police force, the Police Code of Ethics Commission (KKEP) plays a role in ensuring that each police officer performs their duties in accordance with applicable legal and moral norms. The role of the KKEP becomes highly relevant in the context of good governance, where the principles of transparency, accountability, and the supremacy of law must be the primary foundations of government administration, including within the police system. This study conducts a normative juridical analysis of the role of the Police Code of Ethics Commission in realizing good governance within Polri. A normative juridical approach is used to examine the legal aspects regulating the authority and working mechanisms of the KKEP, by reviewing various regulations, such as the Chief of Police Regulation on the Police Profession Code of Ethics, as well as other legal documents. Additionally, this research also refers to the concept of good governance developed in the study of administrative law and public policy. Through this research method, the study will discuss how the structure and authority of the KKEP are designed to uphold police ethics, as well as how the implementation of the code of ethics can contribute to increasing public trust in the police institution. Therefore, this study is expected to provide a deeper understanding of the position and strategic role of the KKEP in ensuring the professionalism and integrity of Polri members in supporting the principles of good governance in Indonesia.

The competency development of the State Civil Apparatus (ASN: Aparatur Sipil Negara) is a key element in strengthening efficient, transparent, and accountable governance, especially in strategic sectors such as the procurement of goods/services and information systems. This study aims to analyze the implementation of ASN competency development policies in this field in Southwest Papua Province, as well as identify challenges and formulate adaptive solutions that are in accordance with local conditions. This study uses a qualitative descriptive approach with data collection techniques through observation and documentation in a number of agencies from the Bureau of Procurement of Goods and Services, the Communication and Information Service, the Regional Civil Service Agency, and several other related SKPDs. The data were analyzed using thematic analysis techniques to improve the validity of the findings. The results of the study show that the implementation of ASN competency development policies still faces obstacles in the form of limited understanding of regulations, low technical capabilities in the procurement and management of information systems, limitations of digital infrastructure, and a manual bureaucratic culture that is still dominant. The conclusion of this study emphasizes the importance of a competency development approach based on positional and contextual needs, with the support of adaptive regulations, continuous mentoring, and adequate digital infrastructure investment. This research contributes to the development of public administration science, especially in the formulation of ASN development policy implementation strategies that are more responsive to the challenges of disadvantaged regions and support the transformation of digital bureaucracy at the local level.  

This study aims to conduct a SWOT analysis in planning the development strategy of Child-Friendly Integrated Public Space (RPTRA) in East Cempaka Putih Village. RPTRA is a public facility designed to support children's growth and development, improve the quality of the social environment, and strengthen relationships between residents in urban areas. Despite having great potential in encouraging social development, the existence of RPTRA still faces various challenges in its implementation, such as limited facilities, lack of community participation, and weak management systems. This study uses SWOT analysis methods to identify the strengths, weaknesses, opportunities, and threats faced by RPTRAs in the region. The data collection technique was carried out through direct observation at the location, documentation, and interviews with various stakeholders, including the village government, RPTRA managers, and the community using the facility. The results of the analysis show that the main strength of RPTRA lies in the existence of basic infrastructure, strategic location, and policy support from local governments. Weaknesses include lack of operational funds, limited educational facilities, and lack of training for managers. Opportunities can be seen from increasing public awareness of the importance of child-friendly public spaces and the opening of potential partnerships with the private sector. The threat comes from the potential for vandalism, lack of social control, and the risk of non-functional use of space. This research provides a number of strategic recommendations that include multi-stakeholder collaboration, active community involvement, and capacity building of human resources in the management of RPTRA. In addition, the proposed long-term strategies include the integration of family empowerment programs, the improvement of educational technology-based facilities, and the strengthening of regulations that support the sustainability of the RPTRA program. The implications of this study are expected not only to have an impact on optimizing the function of RPTRA locally, but also to become a model for the development of child-friendly public spaces in other urban areas. This research contributes to the literature on inclusive urban development oriented towards child welfare and strengthening community social cohesion.

Indonesia is undergoing a transformative era in vocational education, pushed by the integration of technology-driven, project-based learning (PJBL) methodologies and Learning Management Systems (LMS). This comprehensive study examines the implementation and effectiveness of technology-driven project-based learning at SMK Cut Nya' Dien, utilizing a quasi-experimental design with 35 students divided into experimental and control groups. Using SPSS statistical analysis, the research demonstrates significant improvements in student learning outcomes, creativity measures, and engagement levels in the experimental group that utilized Google Classroom LMS with project-based learning approaches. This study is contributing to the growing body of literature supporting the efficacy of technology-integrated pedagogical methods in vocational education settings, providing empirical evidence for policy makers and educational practitioners seeking to enhance graduate employability and industry alignment. Results revealed statistically significant differences between groups (t (33) = 4.852, p = 0.0003) with a very large effect size (Cohen's d = 1.67), indicating substantial practical significance for educational implementation.

The exploitation of natural resources through mining projects in Indonesia often has an impact on the lives of residents, both socially, economically, and environmentally. Although the government has established various regulations to protect the rights of affected communities, the implementation of this legal protection still faces various challenges. In this context, this research aims to analyze legal protection for residents in mining projects in Indonesia and examine the effectiveness of regulations that have been implemented. This research uses a normative juridical method using both a statutory and a conceptual approach. The former involves examining multiple legal provisions that govern mining and community protection, including Law Number 4 of 2009 concerning Mineral and Coal Mining, Law Number 32 of 2009 concerning Environmental Protection and Management, and various derivative regulations. The latter involves investigating legal theories that are pertinent to the defense of residents' rights, including the notion of sustainable development, the right to a healthy environment, and the rights of indigenous peoples to land and natural resources. This research does not involve case studies or interviews, but focuses on a normative study of the applicable legal system. Through an analysis of national and international legal instruments, this research is expected to provide academic contributions in identifying weaknesses in existing regulations and providing recommendations for policy makers in improving legal protection for residents affected by mining projects. Thus, this research can be a basis for strengthening more effective legal protection in maintaining a balance between the exploitation of natural resources and the rights of local communities.

This study aims to analyze the implementation of compensation for flight delays at Sultan Aji Muhammad Sulaiman Sepinggan International Airport, Balikpapan. This study uses a qualitative descriptive approach, with data collection techniques through direct observation, in-depth interviews with airline staff, and documentation during On the Job Training (OJT) activities. The main focus of the study is to evaluate the extent to which passenger rights have been fulfilled by airlines in accordance with applicable regulations, specifically the Regulation of the Minister of Transportation of the Republic of Indonesia Number PM 89 of 2015 concerning Handling Flight Delays. The results of the study indicate that the implementation of compensation by several airlines is still not optimal. There are discrepancies between regulatory provisions and implementation in the field, such as late delivery of information, disproportionate compensation, and uneven service among airlines. Passengers often do not receive clarity regarding their rights, and complaint mechanisms are still limited. Factors causing delays include technical problems, bad weather, inefficient operational management, and limited number and capacity of human resources on duty. This study emphasizes the need to improve the internal and external communication systems of airlines so that information related to delays and compensation can be conveyed transparently and in a timely manner. In addition, airlines need to conduct regular evaluations of standard operating procedures (SOPs), strengthen customer service training for staff, and foster synergy between work units to improve responsiveness to unforeseen situations. Regulators and airport authorities need stricter oversight and the implementation of strict administrative sanctions for violations of passenger rights. These findings provide important contributions to the formulation of public policy in the air transportation sector and provide input for improving services that are more humane, accountable, and oriented toward customer satisfaction.