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Daryono Daryono; Nunuk Indarti; M. Bayu Firmansyah; Jakaria Umro

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

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.

Cut Mutia Muqhniy; Sarah Aulia; Andriyani Andriyani; Muhammad Labib; Wahdi Sayuti

Ikhlas : Jurnal Ilmiah Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

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.

Fitri Angraini; Sindi Rahayu; Desinta Bella Irwana

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

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.

Purnama Hadi Kusuma; Usnadi Usnadi; Abdul Rahman Salman Faris

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Business judgment rule (BJR) is a principle of protecting directors from suboptimal business decisions that result in company losses. The purpose of this study is to analyze and to explore the legal provisions of BJR and its application principles, which are often related to several cases of directors of companies in making business decisions. The following study uses a normative research method (normative legal research) with a descriptive analytical nature that examines secondary data sources obtained from reading library materials which are finally analyzed qualitatively. Regulations related to BJR can be found in the provisions of the Limited Company Law, the Financial Services Authority Regulation for public companies, and the BUMN Law, as well as the Regulation of the Minister of BUMN in regulating BJR and the application of the principles good corporate governance within the scope of state-owned enterprises. The principle of BJR protection for company directors applies as long as they can prove themselves in managing the company within the corridor fiduciary duty, duty of care, duty of skill, duty of loyalty, and not involved in the practice conflict of interest.

Euis Maesaroh; Intan Sukmawati; Kanisa Sabila; Sitta Khairunnisa

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Article 28H paragraph (1) of the 1945 Constitution of the Republic of Indonesia guarantees the right of every person to live in a good and healthy environment, while Article 33 paragraph (4) of the 1945 Constitution of the Republic of Indonesia affirms the principle of sustainable and environmentally friendly development as the basis for natural resource management. These constitutional norms are implemented through Law No. 32 of 2009 concerning Environmental Protection and Management, which requires every business activity to prevent any pollution and/or environmental damage. In addition, through Law Number 11 of 2020 concerning Job Creation as amended by Law Number 6 of 2023, there have been significant changes in the business licensing system and environmental protection instruments, including the integration of environmental approval into risk-based business licensing as regulated in Articles 22 and 23. In the context of oil palm plantations in Sumatra, these changes in norms have legal implications for the fulfillment of business actors' legal obligations in environmental protection and management. This study aims to analyze the impact of oil palm plantation exploitation in Sumatra from an environmental law perspective, particularly in relation to legal violations based on the normative framework of applicable laws and regulations after the enactment of the Job Creation Law.

Esy Anggraini

Inovasi Pendidikan dan Anak Usia Dini 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Early Childhood Education (ECE) plays a crucial role in providing safe, comfortable, and child-friendly educational services for young children. However, as the second environment after the family, the potential for violence against children may still occur in ECE institutions if they are not managed optimally. Therefore, efforts to prevent violence against young children need to be implemented comprehensively through a holistic approach that integrates education, caregiving, and early prevention strategies. This study aims to analyze how ECE institutions, such as kindergartens and daycare centers, can function as the first line of defense in detecting, preventing, and addressing various forms of violence, including physical, emotional, and sexual abuse, among children aged 0–6 years. The research method employed is a literature review and policy analysis related to child protection and the implementation of Early Childhood Education. The findings indicate that capacity building through teacher training, the implementation of child protection–sensitive curricula, and strengthened collaboration among schools, families, and communities have proven effective in reducing the risk of violence by up to 40%, based on case studies in Indonesia. The conclusion emphasizes the importance of strengthening regulations, ensuring continuous supervision, and investing in human resource development to reinforce the role of ECE as a key agent in violence prevention and in creating a safe, healthy, and supportive environment for optimal early childhood development.

Rolita C. Purba; Budianto Budianto; Indra Jaya; Rani Fransiska Saragih Sumbayak; Nuryustina Barasa

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Pratama clinics, as first-level healthcare facilities, play a crucial role in providing healthcare services to the community and are also subject to tax obligations for their business activities. However, many clinics still lack a thorough understanding of Value Added Tax (VAT) and Income Tax (PPh) provisions for their transactions, particularly regarding the tax treatment of medical services, drug sales, and tax withholding and reporting obligations. This Community Service activity aims to improve Harapan Jaya Pratama Clinic's tax understanding and compliance through outreach and mentoring on VAT and PPh for clinic transactions. The implementation method includes outreach on relevant tax regulations, training in tax accounting-based transaction recording, and mentoring in identifying taxable objects, calculating, depositing, and reporting VAT and PPh in accordance with applicable regulations. The expected outcomes of this activity are increased tax literacy and awareness among clinic managers, more orderly transaction recording, and increased compliance of Harapan Jaya Pratama Clinic in fulfilling its tax obligations. This activity is expected to support better and more sustainable clinic financial governance.

Kayla Risti Adzani; Adib Hashif Herliansyah; Zaenul Slam

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Science and technology (science and technology) has a strategic role in encouraging the progress of the nation, but its development needs to be directed so that it is not separated from moral and humanitarian values. Without a strong ethical foundation, the advancement of science and technology has the potential to cause various social problems, such as inequality of access to technology, misuse of technology, and degradation of human values. In the Indonesian context, Pancasila as the basis of the state and the nation's outlook on life can be used as a paradigm in the development of science and technology that is oriented towards humanity, unity, democracy, and social justice. This research aims to examine the role of Pancasila values in building science and technology ethics in Indonesia. The method used is a qualitative approach with literature study techniques on various academic sources, public policy documents, and relevant laws and regulations. The results of the study show that Pancasila values are able to become an ethical foundation in the development of science and technology, so that technological progress is not only oriented to technical and economic aspects, but also to moral responsibility, social justice, environmental sustainability, and the welfare of society as a whole.

Renata Auravika; Maya Shafira; Muhammad Farid

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Forestry crimes remain a serious and recurring problem that threatens forest sustainability in Lampung Province and causes long-term environmental damage. The use of repressive penal approaches alone has been considered ineffective, as such measures tend to focus on punishment after violations occur rather than preventing crimes in advance. Therefore, this study aims to analyze non-penal efforts in preventing forestry crimes and to identify factors that hinder their effective implementation. The research used a normative juridical approach supported by an empirical approach through literature studies and interviews. The results show that non-penal strategies, including guidance, counseling, community empowerment, and conservation partnership programs implemented by the Tahura Wan Abdul Rachman KPHK UPTD, have contributed to reducing forestry crimes. Nevertheless, several obstacles continue to limit their effectiveness, such as overlapping regulations, limited numbers of law enforcement officers and supporting infrastructure, challenging socio-economic conditions of communities living around forest areas, and low levels of legal awareness and legal culture among local populations.

Dermawan, Windy; Selsya Shafa Khairunisaa; Gilang Nur Alam

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The Local Currency Settlement (LCS) initiative is a strategic instrument to promote ASEAN regional financial integration while reducing dependence on the US dollar in trade and investment transactions. Sub-regional cooperation between Indonesia, Malaysia, and Thailand has become an important policy arena to test the effectiveness of LCS as part of the implementation of the ASEAN Economic Community (AEC) Blueprint 2025. This article aims to analyze the role, opportunities, and challenges of LCS implementation within the framework of ASEAN financial integration, focusing on the dynamics of cooperation between the three countries. The research uses a qualitative approach through literature review and policy analysis. Data were obtained from official central bank documents, regional cooperation agreements, international agency reports, and academic literature related to financial integration and regional monetary cooperation. The analysis was conducted descriptively and analytically to identify implementation patterns, structural barriers, and policy implications. The results of the study indicate that LCS contributes to increasing the efficiency of cross-border transactions, reducing exchange rate risk, and strengthening sub-regional ASEAN financial cooperation. However, its implementation remains limited due to differences in financial infrastructure readiness, variations in domestic regulations, and low adoption by business actors. This article emphasizes the importance of policy coordination, regulatory harmonization, and private sector involvement to optimize the role of the LCS in supporting ASEAN financial integration.

Risma Fernanda Syafi’iyah; Siti Nur Afifah; Zahwa Sabila Nurul Lailiyah; Selly Salsabila; Mohammad Iqbal +1 more

Mahkamah : Jurnal Riset Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Digital copyright piracy remains a growing legal issue in Indonesia alongside the rapid development of information technology. This practice not only causes economic losses to creators and copyright holders but also reflects a gap between legal norms and social realities. This study aims to analyze legal protection for digital copyrights and to assess the effectiveness of Law Number 28 of 2014 on Copyright. This research employs a normative legal method using a library research approach by examining statutory regulations and relevant academic literature. The findings indicate that although Indonesia has established an adequate legal framework for copyright protection, its implementation remains ineffective due to low public legal awareness, weak law enforcement, and challenges in monitoring digital platforms. These findings emphasize that effective copyright protection requires not only comprehensive regulations but also synergy between the government, law enforcement authorities, and the development of a strong legal culture within society.

Ismi Lailatul Maulida; Ahmad Heru Romadhon

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Contemporary digital advancements have significantly impacted the manner in which individuals engage in economic activities, as evidenced by the rising volume of online transactions. While offering convenience and efficiency, electronic transactions also provide numerous legal challenges, especially regarding seller defaults, including delayed delivery, goods that do not conform to the agreement, or sellers failing to meet their duties post-payment by consumers. This scenario may result in consumer losses, necessitating sufficient legal certainty and protection. This study seeks to analyze the legal regulations pertaining to contracts and defaults in digital platform transactions and to evaluate the types of legal liabilities that may be placed on sellers. This study employs normative legal research, focusing on legislative and conceptual approaches, and utilizes primary, secondary, and tertiary legal materials as data references. The study's findings reveal that seller liability regulations in electronic transactions are defined in the Civil Code, the Consumer Protection Law, and the Law on Electronic Information and Transactions. Nonetheless, its execution has several challenges, especially concerning evidence and the efficacy of law enforcement measures. Consequently, it is imperative to enhance the function of marketplaces and establish more adaptive legislative frameworks to guarantee consumer protection and restitution for losses in online commerce.  

Keshia Monika Prianto; Tomy Michael

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the criteria of disgraceful conduct in the dismissal mechanism of regional heads in Indonesia following Constitutional Court Decision No. 2/PUU-XX/2022. The decision underscores the necessity of a constitutional interpretation of the requirement “never having committed disgraceful conduct” in order to prevent abuse of power and political injustice in regional governance. Employing a normative legal research method, this study analyzes primary legal materials, including Constitutional Court decisions and statutory regulations, as well as secondary legal literature. The findings reveal that the notion of disgraceful conduct had previously functioned as a vague norm, enabling subjective and politically motivated interpretations, particularly by regional legislative bodies. The Constitutional Court, through its decision, transformed this open norm into a more limitative and objective standard by specifying concrete forms of conduct, such as gambling, intoxication, drug abuse, adultery, and other serious violations of decency. Furthermore, the Court emphasized that allegations of disgraceful conduct must be supported by clear, lawful, and verifiable evidence, in line with the principles of due process of law. This reformulation strengthens legal certainty, protects the political rights of elected regional heads, and preserves the stability of local governance. The study recommends legislative synchronization through amendments to the Regional Government Law and the issuance of judicial guidelines to ensure uniform standards of proof in dismissal proceedings, thereby reinforcing constitutional justice and the rule of law in Indonesia.

Emirza Nur Wicaksono

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research examines the disproportionate allocation of legal responsibility between doctors and nurses in Indonesia’s health care system and proposes measures to reorganize accountability in a more fair and proportional way. The issue addressed stems from shortcomings in existing regulations, which have not yet ensured legal certainty or balanced legal protection for both professions in clinical practice. The study uses a normative juridical method, applying both statutory and conceptual approaches. The statutory approach reviews laws and regulations that govern professional authority and legal liability of doctors and nurses, while the conceptual approach analyzes legal principles, doctrines, and concepts related to professional responsibility in health services. Legal materials are collected through library research, including primary, secondary, and tertiary legal sources, and are analyzed using qualitative descriptive methods. The results show that although statutory provisions formally regulate the distribution of authority and responsibility between doctors and nurses, there are still normative uncertainties, overlapping regulations, and legal gaps. These issues may lead to an unequal burden of legal responsibility, particularly in cases involving medical errors or negligence. Such conditions weaken legal protection for nurses and can negatively affect the quality of health care delivery. The study concludes that regulatory reform is needed to clarify legal responsibility in accordance with professional authority and to implement a more just and proportional system of accountability. The findings are expected to enrich health law studies and provide guidance for policymakers in developing a fairer legal responsibility framework for health professionals.  

Farras Zakia Rahman; Rangga Andi Yoga; Dwi Imroatus Sholikah

Mahkamah : Jurnal Riset Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Contemporary defense and security challenges now come from both non-military threats (such as cyber attacks, disinformation campaigns, and economic pressure) and military threats (traditional armed force). These often operate in the gray zone, meaning actions are taken below the threshold of armed conflict as defined under international law. This situation signals the rise of modern armed conflict, which is growing more intense and causing a crisis in International Humanitarian Law (IHL) enforcement. This study aims to describe modern armed conflict and its challenges to IHL. The research used a normative juridical approach and analyzed statutes. Legal materials reviewed included various international legal instruments, which were examined qualitatively and normatively. The results show that modern armed conflict challenges International Humanitarian Law with non-linear conflicts (conflicts with unclear frontlines or participants), proxy actors (groups acting on behalf of states), and cyber threats or propaganda. Therefore, IHL should be updated to include more comprehensive regulations

Amalia Solikha; Peni Nurmaliza; Rahayu Sri Utami

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Corporate crime in the natural resources sector is a legal phenomenon that has a broad impact on state finances and public interests. This article analyzes the legal case of tin trade corruption involving PT Timah Tbk, a state-owned enterprise managing a strategic commodity. This study aims to examine the construction of corporate crime and the legal implications of state financial losses arising from deviant trade practices. The research method used is normative legal research with a juridical-analytical approach through a review of laws and regulations, legal doctrine, and relevant legal facts. The results of the study indicate that tin trade corruption is a systemic corporate crime integrated into the company's policies and business mechanisms, so that criminal liability cannot be limited to individuals alone. The resulting state losses are multidimensional, including fiscal losses, loss of potential revenue, and violations of the principle of state control over natural resources. This study emphasizes the importance of strengthening corporate criminal law enforcement to maintain the integrity of state-owned enterprises and protect state interests.

Rio Herdy Saputra; Dinda Anisa Septiani Putri; Riska Ayu Sekarsari; Adrian Yan Permana; Masitha Tismananda Kumala

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

In Indonesia, maritime safety remains a problem. Ship captains and ship owners often disregard maritime safety standards, particularly for fishing vessels. Provisions for criminal liability for domestic fishing vessels that fail to meet maritime safety standards are an important legal instrument for regulating and enforcing maritime safety regulations in the fisheries sector. Failure of vessels to comply with safety requirements, such as the completeness of safety equipment, engine condition, and vessel structure, can potentially lead to accidents that endanger the lives of crew members and negatively impact the marine environment. This study uses a normative research method with a legislative approach. This article focuses on examining aspects of criminal liability, including the subjects, objects, and legal sanctions imposed for violations of maritime safety standards. The results indicate that perpetrators of violations can be subject to criminal sanctions in the form of fines, detention, and even revocation of vessel operating permits, taking into account human rights and environmental protection. Effective and synergistic law enforcement between relevant authorities is essential to provide a deterrent effect, encourage compliance with safety standards, and improve the system for the sustainability of marine resources.

Gama Bagus Kuntoadi; Ima Rusdiana; Miftah Parid Firmansyah

International Journal of Health and Medicine 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study identified the use of abbreviations in Medical Treatment Consent Forms (SPTK) at X Hospital Indonesia. A quantitative cross-sectional descriptive approach was applied to 76 SPTKs in September 2024, and questionnaires were administered to 30 patient-responsible physicians (DPJP). The results showed that 75% of SPTKs contained abbreviations, even though 97% of respondents understood the risk of miscommunication to patient safety. The state of the art includes accreditation standards that prohibit the use of abbreviations in informed consent, with global orthopedic studies reporting a decrease from 54% to 22% after educational interventions, as well as Indonesian regulations, namely Peraturan Mentri Kesehatan (Permenkes) Republik Indonesia No. 24/2022, which emphasizes that medical records must be complete. The novelty lies in the first empirical analysis in Indonesian hospitals to reveal the disparity between high physician knowledge and low documentation compliance, contributing to the development of evidence-based monitoring for patient safety. These findings support recommendations for daily review of SPTK, ongoing socialization, and integration of digital checklists to reduce medical errors.

Asro Asro; Solihin Solihin; Irlon Irlon

Integrated System and Management Technology 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

This study explores the transformative role of big data-driven Decision Support Systems (DSS) in global digital enterprises, particularly focusing on their impact on operational efficiency and corporate governance. By leveraging big data analytics, DSS offer organizations the tools to process vast amounts of real-time data, enabling executives to make more informed decisions that optimize resources, improve productivity, and reduce operational costs. The research highlights the integration of predictive analytics, machine learning, and real-time data processing within DSS, which allows businesses to gain strategic insights and anticipate market trends. Furthermore, the study emphasizes the significant role of DSS in enhancing corporate governance, improving transparency, accountability, and compliance with regulations. These systems foster better decision-making processes, which contribute to building trust among stakeholders and ensuring long-term organizational success. However, the study also identifies several challenges in implementing big data-driven DSS, including data management complexities, technological integration difficulties, and the need for skilled personnel. Despite these challenges, the findings demonstrate that big data-driven DSS are pivotal in driving competitive advantage, operational optimization, and governance improvements. The research concludes with actionable recommendations for executives to adopt and implement big data-driven DSS, emphasizing the importance of continuous support, training, and system integration. The study also suggests future research directions, including exploring the integration of emerging technologies like AI and IoT into DSS and assessing their long-term impact on sustainability and corporate governance.

Gunawan Prayitno; Ronaldo Aprili

Integrated System and Management Technology 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

This study investigates the role of Information Technology (IT) governance in enhancing risk management performance and ensuring regulatory compliance within multinational digital enterprises. As digital transformation continues to reshape the global business landscape, organizations face increasing challenges in managing technological risks and complying with complex regulatory requirements across various jurisdictions. The study adopts a quantitative approach, using a survey methodology to collect data from senior IT and compliance managers in multinational digital enterprises. The survey focuses on how IT governance frameworks, such as COBIT 2019 and ISO 27000, are utilized to align IT strategies with business objectives, mitigate risks, and maintain regulatory compliance. The findings indicate that organizations with well-established IT governance structures are better positioned to proactively identify and mitigate risks, ensuring greater consistency in meeting regulatory requirements. These organizations demonstrate improved risk management effectiveness, especially concerning cybersecurity, data privacy, and compliance with global regulations like GDPR. In contrast, organizations with ad hoc or decentralized governance structures struggle with fragmented risk management and compliance efforts. The study further highlights the importance of integrating IT governance frameworks with internal audit functions, specifically the Chief Audit Executive (CAE), to enhance cybersecurity resilience and ensure compliance with global standards. This research contributes to the literature by providing empirical evidence on the integration of IT governance, risk management, and regulatory compliance in multinational enterprises. It also highlights the need for a structured and systematic approach to IT governance to improve organizational performance in managing risks and ensuring consistent regulatory adherence. The study offers practical insights for organizations looking to optimize their IT governance structures in the face of rapid digital transformation.