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M. Rama Kukuh Prayoga; Fedianty Augustinah; Priyanto Priyanto

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines the effectiveness of public service management in Ponorogo Regency's transport sector, focusing on the performance gap between traffic asset conditions (signs, traffic lights) and formal maintenance policies. This gap indicates a non-proactive maintenance cycle, exacerbated by limited resources and low organisational responsiveness to public complaints. Employing a qualitative case study grounded in a synthesis of Edwards III's Policy Implementation Theory and the New Public Service (NPS) perspective, the core findings confirm that frontline officials' low proactive disposition mediates policy implementation failure. Instead of proactive responsiveness (anticipating minor damage), officials often exhibit passive responsiveness (acting only after major incidents or reports), leading to a critical breakdown in which administrative procedures are completed but the public outcome remains poor. The novelty of this research lies in proposing a Proactive and Participatory Governance Model. This model necessitates the institutionalisation of Public Involvement (Participation) to enhance transparency and shift asset performance evaluation from output-oriented to outcome-oriented. The study concludes that the optimal model for the Ponorogo Transportation Department is the synergy between agile asset management and NPS principles (proactive and participatory) to enhance public service effectiveness.

Putri, Ni Komang Puspita Nadine Parisya

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This study explores emotional instability and its impact on happiness, focusing on Positive Psychology, Neurobiology, and Stoicism. It aims to identify factors influencing instability of happiness, including stress, social support, and neurobiological dynamics. The research seeks to develop effective strategies to enhance emotional stability and long-term well-being, contributing to theories and practices for fostering enduring happiness in individuals and society. This study employs a qualitative approach, combining in-depth interviews and document analysis to explore emotional instability and strategies for lasting happiness. Nine participants from psychology, neurobiology, and Stoicism fields share personal experiences through narrative analysis, identifying patterns in happiness fluctuations. A comprehensive literature review enhances findings, ensuring validity, credibility, and a holistic understanding of factors influencing emotional well-being.Research reveals happiness is multifaceted, influenced by psychology, neurobiology, and philosophy. Factors like stress, personality, and social support impact emotional stability. Positive psychology emphasizes gratitude, mindfulness, and cognitive restructuring. Stoicism focuses on self-control, acceptance, and living virtuously. Neurobiology highlights the role of brain chemistry and lifestyle factors like diet and exercise. By integrating these perspectives, individuals can cultivate resilience, manage emotions, and enhance overall well-being.This research examines emotional instability and its impact on happiness, combining insights from Positive Psychology, Neurobiology, and Stoicism. Key factors include stress, neurochemical imbalances, and social support. Strategies such as emotional regulation, mindfulness, and resilience-building enhance stability. The study highlights the integration of ancient wisdom and modern science to foster enduring happiness and improve overall well-being.

Ach Readi; Ghozi Mubarok

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

Diversity is an inherent aspect of social life, particularly in a multicultural society like Indonesia, which comprises various ethnicities, races, cultures, and religions. Differences in belief should not lead to conflict but instead foster mutual respect and peaceful coexistence. Islam, as a religion of rahmatan lil ‘alamin (a blessing for all creation), upholds tolerance as a fundamental social value. However, the Qur'an outlines certain limits to ensure tolerance does not compromise core principles of faith. This study aims to explore the concept and boundaries of religious tolerance from the perspectives of three prominent Nusantara exegetes: Shaikh Nawawi al-Bantani, Muhammad Hasbi al-Shiddieqy, and Buya Hamka, while identifying similarities and differences in their views. Using a library research method with a comparative descriptive analysis, the study examines their interpretations. The findings reveal that all three scholars share a consistent understanding of tolerance as an attitude of mutual respect, understanding, and acceptance of differences to achieve a peaceful and harmonious society. Nevertheless, they differ in defining its limits. Nawawi al-Bantani includes aspects of faith and politics, Hasbi emphasizes moral-based social interactions, and Hamka confines tolerance to social relations not related to faith.

Kurniawati Winda; Arlis Masora Pasalongan; Senna Darruk Emeng; Angga Arruan Sangga

Pengharapan : Jurnal Pendidikan dan Pemuridan Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Mental resilience is a crucial psychological asset that determines the performance consistency of athletes under competitive and training pressures. This study aims to analyze the mental resilience of karate athletes at SMAN 3 Tana Toraja from the perspective of guidance and counseling. Employing a descriptive qualitative method, data were gathered through in-depth interviews, participatory observation, and documentation involving eight karate athletes and two coaches selected through purposive sampling. Data analysis followed the interactive model of Miles, Huberman, and Saldaña encompassing data condensation, data display, and conclusion drawing. The findings reveal that athletes generally demonstrate moderate to high levels of mental resilience, characterized by adaptive emotional regulation, positive self-talk, and effective coping strategies. Supporting factors include intrinsic motivation, coach social support, peer cohesion, and cumulative competitive experience. Inhibiting factors comprise unmanaged pre-competition anxiety, absence of structured post-defeat psychological recovery, and limited institutional counseling support. From the guidance and counseling perspective, these findings underscore the critical need for integrating psychological skills training into the karate coaching program, including counselor-facilitated group counseling sessions and individual psychological development plans tailored to each athlete.

Dwi Meutia Julyta; Duta Liana; Nofierni Nofierni

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the effects of safety leadership and work environment on patient safety culture, with work motivation as an intervening variable among nurses at Hospital X in Jakarta. A quantitative approach using a cross-sectional design was employed, with data collected from 111 nurses through structured questionnaires. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that safety leadership and work environment have significant positive impacts on nurses’ work motivation. Additionally, work motivation directly influences patient safety culture. The study also finds that work motivation partially mediates the relationship between safety leadership and patient safety culture, as well as between work environment and patient safety culture. These findings suggest that both leadership practices and environmental conditions affect patient safety culture directly and indirectly by enhancing nurses’ motivation. The study highlights the importance of safety leadership and supportive work environments in promoting a sustainable patient safety culture through improved nurse motivation. From a practical perspective, hospital management should focus on fostering effective safety leadership practices and creating conducive work environments to enhance patient safety culture. This research contributes to the literature on patient safety and management by providing empirical evidence on the role of work motivation in strengthening safety culture in hospitals.

Muhammad Rahmat Alimin; Sulfadli Sulfadli; Ahsan Takwim; Muhammad Fathin Haqqar; Hamzah Hamzah +1 more

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The development of Arabic learning materials requires a strong theoretical foundation so that the materials can help students understand the language effectively. This article aims to explain the role of linguistics, psycholinguistics, and sociolinguistics as the theoretical basis in the preparation of Arabic learning materials. The method used in this article is a literature study by reviewing various sources related to the development of language learning materials. The results of the study show that linguistics provides an understanding of the structure of the Arabic language, including sounds, word formation, sentence structure, and meaning. Psycholinguistics helps explain the process of language learning experienced by students so that learning materials can be designed according to their abilities and stages of development. Sociolinguistics explains the relationship between language and society so that learning materials can be adapted to the social and cultural context of language use. By integrating these three perspectives, Arabic learning materials can be developed in a more systematic, understandable, and relevant way to meet the needs of students.

Vivit Arista Dewi; I Wayan Pastika; I Wayan Simpen

This study aims to describe the use of existential presupposition in the comment section of the Instagram account @jakarta.keras on a post concerning the corruption case of PT Pertamina Patra Niaga dated February 25, 2025. This research employs a qualitative descriptive approach from a pragmatic perspective. The data consist of utterances in the comment section that contain assumptions regarding the existence of particular entities. Data were collected using the observational method with the non-participatory observation technique, while data analysis was conducted using the pragmatic equivalent method through the Determining Element Sorting (Pilah Unsur Penentu/PUP) technique. The results indicate that existential presuppositions appear in various forms, which are classified into four categories: individual-based, group-based, social status–based, and ownership-relation–based existential presuppositions. These presuppositions are constructed through the use of definite noun phrases, proper names, plural forms, social status markers, and possessive markers. The findings demonstrate that Instagram comment sections function not only as a medium for expressing opinions but also as a space for constructing assumptions about the existence, identity, and social relations of actors involved in an event.

Taufik Nurmandia; Risnita Risnita; Yuliatin Yuliatin; Abdul Halim

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study examines the effectiveness of the Jambi Regional Police in enforcing criminal law in the digital era, particularly in addressing online gambling offences, from the perspective of Islamic law. The rapid development of information technology has transformed crime from physical spaces into cyberspace, characterised by anonymity, speed, and transnational reach, thereby requiring adaptive law enforcement strategies. This research adopts a qualitative juridical-empirical approach. Data were collected through in-depth interviews with law enforcement officers at the Jambi Regional Police, analysis of case documents, and examination of relevant legal frameworks, particularly Indonesia’s Electronic Information and Transactions Law (ITE Law). The findings reveal that the Jambi Regional Police have implemented several strategic measures in combating digital crimes, including cyber patrols, digital forensic investigations, seizure of electronic evidence, and inter-agency coordination. Nevertheless, the effectiveness of law enforcement remains constrained by technological limitations, complex digital evidence requirements, the transnational nature of cybercrime, and limited public digital legal awareness. From an Islamic law perspective, police actions against online gambling align with the objectives of maqāṣid al-sharī‘ah, particularly the protection of religion (ḥifẓ al-dīn), property (ḥifẓ al-māl), and intellect (ḥifẓ al-‘aql). This study concludes that while digital criminal law enforcement by the Jambi Regional Police is fundamentally appropriate, it requires strengthened institutional capacity, integration of Islamic legal values, and adaptive policy reforms to enhance effectiveness and substantive justice.

Amelia, Dea; Alfiah, Rahma Sofia; Nur Shafiyah, Karina; Diyaanah, Faadhilatul; Ayu Ariany, Candra +2 more

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Production is a fundamental component of economic activity that plays a strategic role in achieving human well-being. From an Islamic economic perspective, production is understood not only as a technical process aimed at creating or increasing the utility value of goods and services, but also as a manifestation of human responsibility as leaders on this earth. Using an Islamic economic interpretation of the verses of the Qur'an and hadith, this study aims to examine the concept of production in depth from an Islamic economic perspective. Using a descriptive-analytical approach, this research technique utilizes a literature review to examine Islamic economic literature and relevant interpretations, in addition to primary sources such as the Qur'an and hadith. The results show that the Qur'an and hadith provide a framework for production that integrates moral, social, and spiritual values ​​into economic activities, utilizes natural resources optimally and sustainably, and produces halal goods and services. Along with material gain, Islamic manufacturing aims to promote social justice, individual well-being, and ecological harmony. Therefore, the concept of production from an Islamic economic perspective makes economic activity a form of worship and a tool for developing well-being that adheres to the principles of Islamic law.

Satrio Ramadhan; Ika Arinia Indriyany

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Gender-based domestic violence (KDRT) remains a critical issue in Indonesia, particularly in urban areas like North Jakarta. This study examines the governance of services for KDRT victims from a gender perspective in 2025, employing a qualitative case study approach. Data were gathered through in-depth interviews with 20 victims and service providers at community health centers (Puskesmas), the Women's Empowerment and Child Protection Agency (DP3A), and NGOs. Findings reveal fragmented governance, characterized by weak inter-agency coordination, low accessibility for low-income victims, and insufficient integration of gender perspectives in handling procedures. Key barriers include bureaucratic hurdles and inadequate training for staff on toxic masculinity issues. The study recommends an integrated governance model based on gender-responsive governance, including a one-stop digital platform and enhanced multi-stakeholder collaboration. Policy implications support the achievement of SDGs 5 and 16 at the local level. This study also highlights the importance of increasing public awareness and education regarding gender-based domestic violence to create a safer and more inclusive environment for victims.

Muhammad Ridho Saputra; Ruslan Abdul Gani; Rahmi Hidayati; Abdul Halim

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Illegal street racing is a persistent issue in Indonesia, including Bungo Regency, endangering road users and violating traffic laws. This study, based on a case study at the Traffic Unit of Bungo Police Resort, aims to explore the police's role in addressing illegal street racing from an Islamic criminal law perspective. Using a qualitative juridical-empirical approach, the study examines legal regulations, institutional practices, and Islamic jurisprudence. Data was gathered from legal sources and literature related to law enforcement and Islamic criminal law. The results reveal that the police play a strategic role in combating street racing through preventative, preemptive, and repressive tactics. Repressive measures include law enforcement based on the Indonesian Traffic and Road Transportation Law, while preventive actions involve community outreach, traffic education, and regular patrols. From an Islamic criminal law viewpoint, illegal street racing is categorized as jarimah ta‘zīr, where authorities impose sanctions to maintain public order and prevent harm (mafsadah), aligning with the maqasid al-shariah goals of preserving property and life. The study concludes that effective and sustainable action against street racing requires collaboration between law enforcement, communities, and religious perspectives.

Lenny Maryani S; Abdul Halim; Risnita Risnita

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Domestic violence (DV) remains a complex legal and social problem, threatening family stability and human dignity. Although Law No. 23 of 2004 concerning the Elimination of Domestic Violence provides strict sanctions, conventional punishment methods are often considered ineffective in restoring damaged social relationships within families. This study examines the implementation of restorative justice in resolving domestic violence cases within the Bungo Police jurisdiction, from the perspective of positive law and Islamic law. This study uses an empirical legal approach and a sociological perspective, with primary data collected through interviews with investigators from the Women and Children Protection Unit (PPA), as well as secondary data from laws, police regulations, and related academic literature. The results show that restorative justice has been applied to several domestic violence cases during the investigation stage through mediation and peace agreements between the parties involved. This method helps reduce the backlog of cases, accelerates dispute resolution, and maintains family social stability. However, challenges remain, such as the possibility of re-victimization due to the imbalance of power between victims and perpetrators. From an Islamic legal perspective, restorative justice is in line with the principles of ta'zīr and maqāṣid al-sharī'ah, especially the preservation of human dignity, life and offspring. By guaranteeing the protection of victims and preventing repeated violence, restorative justice can be an additional mechanism in cases of domestic violence.

Qristin Violinda; Rr. Hawik Ervina; Bayu Kurniawan; Chadyan Faturohman

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study explores the intellectual structure and research trends surrounding ethnocentrism in multinational corporations (MNCs) through a bibliometric mapping approach, with particular attention to cross-cultural management and workforce diversity studies. An initial dataset of 200 records was retrieved using Publish or Perish from Google Scholar and Crossref, of which 96 peer-reviewed journal articles published between 2020 and 2025 were retained following a PRISMA guided screening process. Bibliometric analysis was conducted using VOSviewer to examine keyword co occurrence, network relationships, and thematic density. The results indicate that ethnocentrism functions as a central organizing concept within the literature, closely associated with cultural differences, expatriation, workforce diversity, and organizational practices in multinational contexts. Temporal patterns observed in overlay and density visualizations suggest a growing scholarly emphasis on practice-oriented and context-specific perspectives, particularly in relation to managerial and organizational implications in global operations. Overall, this study offers a structured synthesis of existing research, highlights emerging thematic directions, and provides a foundation for future empirical and comparative inquiries into cultural diversity management in multinational corporations.

Ansari, Majid; Englishtina, Inti; Dwi Putranti, Honorata Ratnawati

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

The mining sector is widely recognized as a high-risk industry characterized by complex social, environmental, and organizational challenges. In response, sustainability governance in mining has predominantly relied on institutional mechanisms such as regulations, voluntary standards, and sustainability reporting frameworks. However, growing evidence indicates that these approaches often fail to generate substantive sustainability outcomes because they insufficiently address human and organizational dimensions. This literature review aims to synthesize existing research on sustainability governance in the mining sector by shifting the analytical focus from institutional sustainability to human behavioral engagement. Using a systematic and thematic literature review approach, this study analyzes peer-reviewed articles indexed in Scopus that examine sustainability governance, human behavior, and organizational dynamics in the mining sector. The findings reveal a persistent gap between formal sustainability commitments and actual practices, frequently manifested in symbolic compliance and greenwashing. The review further demonstrates that human behavior—shaped by employee engagement, trust, perceived justice, and organizational culture—plays a decisive role in determining the effectiveness of sustainability governance. Moreover, the literature highlights the limitations of rigid, top-down governance models in managing the complexity and uncertainty inherent in mining systems, emphasizing the relevance of adaptive governance approaches that promote learning, flexibility, and stakeholder participation. This study contributes to the literature by integrating institutional, behavioral, and adaptive governance perspectives into a human-centered framework. Practically, it underscores the strategic role of human resource management in translating sustainability commitments into meaningful behavioral change and long-term sustainability outcomes in the mining sector.

Luqman Guntur Ridhwani; Muhamad Jodi Setianto

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Bankruptcy is a legal mechanism used to resolve a debtor's inability to fulfill debt obligations collectively, orderly, and fairly through a court decision. In the Indonesian bankruptcy system, the curator has a central role in managing and settling bankrupt assets to protect the interests of creditors while providing legal certainty for debtors. This study aims to analyze the regulation of the curator's authority in managing and settling bankrupt assets and to examine its implications for the protection of creditors’ and debtors’ rights from a business law perspective. The research method employed is normative legal research with statutory and conceptual approaches, conducted through a literature review of various relevant primary, secondary, and tertiary legal materials. The results indicate that the curator’s authority is expressly regulated in Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations, which provides a legal basis for the curator to manage, secure, sell, and distribute bankrupt assets to creditors in accordance with legal provisions. However, in practice, several obstacles remain, such as difficulties in tracking assets, potential conflicts of interest, and a lack of transparency, which may affect the effectiveness of legal protection. Therefore, the professionalism of the curator and the supervision of the supervising judge are crucial factors in ensuring legal certainty, fairness, and efficiency in the bankruptcy process.

Dinda Rama Zulfia; Lola Yustrisia

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The development of technology in the era of globalization has brought significant changes in society, particularly through the emergence of the internet and social media such as WhatsApp, X (Twitter), Facebook, Instagram, Telegram, and TikTok, which facilitate rapid information dissemination. This development has also given rise to a new profession, namely content creators, who produce and share content in the form of images, videos, or text for branding, professional purposes, or self-expression, often resorting to sensationalism to attract audience attention. On the other hand, the ease of access to social media has also triggered the spread of negative content, including pornography, as evidenced by Komdigi/Kominfo data showing millions of blocked negative content, with X being one of the dominant platforms. In Islamic perspective, anything that leads to adultery is prohibited as stated in QS. Al-Isra verse 32. A prominent case is Dea OnlyFans (Gusti Ayu Dewanti) who was arrested for distributing pornographic content through OnlyFans and Google Drive, charged under the Pornography Law and ITE Law, and found guilty in the Supreme Court Decision Number 2086 K/Pid.Sus/2023. This study discusses 1) How are the differences in judges' considerations at the District Court, High Court, and Cassation? 2) Can the Supreme Court judges' considerations provide a deterrent effect? This research uses a descriptive method with normative legal research based on literature study, using primary, secondary, and tertiary legal materials.

Wilky Refalina Ferli; Marta Widian Sari; Ai Elis Karlinda

Jurnal Kewirausahaan Cerdas dan Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to determine and examine the influence of leadership style, work facilities on employee performance with job satisfaction as an intervening variable at PT Samantaka Batuabra, Peranap District, Indragiri Hulu Regency. The data analysis method uses a questionnaire, with a sample of 40 respondents. The analysis method used is structural equation modeling (SEM) analysis using the partial least squares (SMART PLS) program. Partial least square (PLS) based on the research result shows that, (1) There is a positive and significant between Leadership Style on Job Satisfaction at PT Samantaka Batubara, Peranap District, Indragiri Hulu Regency, (2) There is a positive and significant influence between Work Facilities on Job Satisfaction at PT Samantaka Batubara, Peranap District, Indragiri Hulu Regency, (3) There is no positive and significant influence between Leadership Style on Employee Performance at PT Samantaka Batubara, Peranap District, Indragiri Hulu Regency, (4) There is a positive and significant influence between Work Facilities on Employee Performance at PT Samantaka Batubara, Peranap District, Indragiri Hulu Regency, (5) There is no positive and significant influence between Job Satisfaction on Employee Performance at PT Samantaka Batubara, Peranap District, Indragiri Hulu Regency, (6) Job Satisfaction does not mediate Leadership Style on Employee Performance at PT Samantaka Batubara, Peranap District, Indragiri Hulu Regency, (7)  Job Satisfaction cannot mediate Facilities The Effect of Workplace Perspectives on Employee Performance at PT Samantaka Batubara, Peranap District, Indragiri Hulu Regency.

Agussalim Agussalim; Amirul Mustofa; Sarwani Sarwani; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Consular services have become a critical site of state intervention in the governance of international labor migration, particularly for migrant-sending countries such as Indonesia whose citizens depend on overseas missions for administrative protection and access to public services abroad. Despite the growing importance of consular institutions in safeguarding migrant workers’ rights and welfare, existing scholarship remains fragmented, offering limited conceptual integration of how administrative capacity shapes institutional readiness in cross-border public service delivery. Addressing this gap, this article presents a structured narrative–integrative literature review that synthesizes international peer-reviewed studies on administrative capacity, policy capacity, consular services, and migrant worker protection published in the last five years. Drawing on Administrative Capacity Theory as the core framework, complemented by Public Service Theory, Policy Implementation Theory, Street-Level Bureaucracy, and Institutional Theory, the review systematically analyzes how different dimensions of capacity configure institutional readiness in consular services. The findings reveal that institutional readiness emerges from the interaction of four interrelated dimensions: human resource capacity, organizational and procedural capacity, institutional and coordination capacity, and resource and infrastructure capacity. Rather than functioning as isolated determinants, these dimensions collectively shape how consular institutions translate formal mandates into service outcomes under conditions of transnational governance, legal pluralism, and fluctuating demand. The review further demonstrates that frontline discretion, coordination gaps, procedural rigidity, and uneven resource allocation are recurrent patterns across the literature, underscoring the dynamic and practice-based nature of administrative capacity in consular contexts. Theoretically, this article contributes to public administration scholarship by extending administrative capacity frameworks into the underexplored domain of cross-border public services and by integrating previously segmented theoretical perspectives into a coherent conceptual synthesis. By reframing consular services as institutionally embedded public service systems rather than solely diplomatic functions, the article advances understanding of institutional readiness in migrant worker protection and provides a robust analytical foundation for future empirical and comparative research in international public administration.

Geofanny Edo Pratama; Dian Ferriswara; Sarwani Sarwani; Sri Kamariyah

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Local governments manage substantial public resources under conditions of decentralization, fiscal complexity, and heightened accountability demands, making them particularly vulnerable to financial mismanagement and fraud. In this context, risk-based internal oversight has increasingly been promoted as a governance-oriented alternative to traditional compliance-based supervision. This literature review article examines how risk-based internal oversight is conceptualized, operationalized, and linked to fraud prevention and control in the management of local government finance. The study addresses a central problem in the existing literature: the fragmentation of analytical perspectives across risk-based internal auditing, fraud risk management, internal control systems, public financial management, and public accountability, which has limited a comprehensive understanding of how internal oversight contributes to safeguarding public funds. The primary objective of this article is to synthesize and integrate these strands of literature to clarify the role of risk-based internal oversight as a systemic governance mechanism for fraud prevention and control at the subnational level. Methodologically, the study employs an integrative literature review approach, drawing on peer-reviewed journal articles and authoritative institutional publications indexed in major academic databases over the past decade. A structured search, screening, and thematic synthesis process was applied to identify patterns, convergences, and divergences across conceptual, empirical, and policy-oriented studies. The findings indicate a clear shift from compliance-oriented inspection toward risk-based internal oversight that prioritizes high-risk financial processes—particularly procurement, grants, and asset management—where fraud risks are most pronounced. The synthesis further shows that effective fraud prevention depends on the alignment of risk-based oversight with fraud risk management practices, robust internal control systems (including SPIP).

Miranda Kaira Pangestu; Sihab, Wahyu

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

The purpose of this study is to analyze Mohammed Ghaly's thoughts from a theological and legal perspective on disability and its implications for social inclusion. This research uses a qualitative approach based on literature studies with in-depth analysis of primary Islamic sources such as the Qur'an, hadith, and tafsir, kalam, and fiqh literature from various periods. Ghaly seeks to reveal the normative attitude of this religion towards persons with disabilities and its implications for social inclusion. The analysis utilizes contemporary disability studies to examine Ghaly's concepts in Islamic theology and law regarding the inherent nature and fundamental rights of persons with disabilities. However, he also emphasizes the need for new interpretations and contextualizations of this textual heritage based on the values of justice, inclusion, and empowerment. The findings of this study show that there is a stigma associated with disability due to the conflict between Islamic idealism and social reality. Nevertheless, the main principles and laws of Islam provide strong normative guidance for the dignity of persons with disabilities.