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Arumsari, Ai Putri

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Ihya' ul-Mawat is a concept in Islamic law that pertains to the effort of reviving or utilizing dead land that has not yet been owned. This practice has legal consequences for land ownership if it is carried out in accordance with Sharia principles. The aim of this article is to examine the legal provisions, requirements, and implications of land ownership based on the explanation of Shafi'i fiqh in the book Fathul Qarib, as well as its relevance to land utilization. The method used in this study is a historical research method with a library research approach, including content analysis of the Fathul Qarib text and supporting fiqh literature. The findings of the study indicate that reviving dead land is permissible and can be a means of acquiring ownership if it satisfies two conditions: first, the individual performing the action must be a Muslim and must have government permission, and second, the land must be unclaimed, meaning it is not previously owned by someone else. This study contributes to a better understanding of the legal framework surrounding the use and ownership of dead land in Islamic law.

Welly Oktrisni

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

Efforts to protect children in conflict with the law constitute a concrete manifestation of the state’s responsibility in implementing the principles of restorative justice. This study aims to comprehensively examine the implementation process of diversion at the Pengadilan Negeri Bukittinggi and to assess the extent to which its application achieves the primary objective of the juvenile criminal justice system, namely restoring the child’s social condition without emphasizing retribution. This research employs an empirical juridical approach by combining literature review and field research through interviews with judges, court clerks, and other relevant parties. The findings indicate that the implementation of diversion at the Pengadilan Negeri Bukittinggi has been carried out in accordance with Law Number 11 of 2012 concerning the Juvenile Criminal Justice System. The diversion process is conducted through deliberation involving the offender, the victim, their respective families, and supporting institutions under the guidance of a diversion facilitator. However, several challenges remain, including limited public understanding of the importance of restorative-based settlement, insufficient human resources with adequate competence in implementing diversion, and frequent failures in reaching agreements between offenders and victims. This study concludes that diversion in court proceedings is not merely a legal obligation but also an essential instrument in creating a more humane child-oriented justice system. Therefore, enhancing the competence of law enforcement officers and strengthening inter-agency coordination are necessary to support the sustainable success of diversion.

Wines Kurnia Sendy; Adi Nugroho

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

Gethsemane Salatiga website using Jakob Nielsen’s heuristic evaluation method combined with a triangulation approach. The evaluation involved 20 respondents, consisting of 7 UI/UX experts and 13 general users and guests, who assessed the website based on Nielsen’s ten heuristic principles, including visibility of system status, match between system and the real world, user control and freedom, consistency and standards, error prevention, recognition rather than recall, flexibility and efficiency of use, aesthetic and minimalist design, error recovery, and help and documentation. To minimize potential bias, the study integrated heuristic evaluation with user context analysis and empirical validation through usability testing, thereby providing a more comprehensive assessment. The results indicate that the overall UI/UX quality of the website is relatively good, with average scores ranging from 3 to 4 on a 5-point scale. Most identified issues fall within minor to moderate severity levels, with no critical problems affecting core functionalities. Consistency and standards received the highest average score (4.0), while alignment with user expectations and visual comfort still need improvement. Recommendations include enhancing system feedback, strengthening error prevention mechanisms, and improving help and documentation features. The differences in assessments between expert and non-expert respondents highlight the importance of professional evaluation in identifying usability issues. This study contributes to the refinement of a more reliable and contextually relevant UI/UX evaluation framework, particularly within the hospitality and tourism sector.

Tata Heru Prabawa

International Journal of Industrial Innovation and Mechanical Engineering 2026 Asosiasi Riset Ilmu Teknik Indonesia

This research investigates integrated legal-human resource frameworks for autonomous vessel operations in Indonesian archipelagic waters, addressing regulatory compliance gaps and seafarer workforce transition challenges. Through qualitative analysis involving 38 stakeholders including maritime lawyers, regulatory officials, ship operators, seafarer unions, training institutions, and autonomous technology developers, this study examines how existing maritime legal frameworks prove inadequate for unmanned operations while workforce displacement threatens 150,000+ Indonesian maritime workers. Results demonstrate that successful autonomous vessel adoption requires coordinated legal-HR approaches addressing liability allocation (achieving 75-85% clarity through multi-party frameworks), competency certification for remote operators (reducing training gaps by 60-70%), career transition pathways (enabling 55-65% workforce adaptation), and regulatory harmonization (improving compliance efficiency by 45-60%). Key barriers include UNCLOS Article 94 incompatibility, insurance unavailability, seafarer resistance, and jurisdictional fragmentation. Findings reveal that archipelagic contexts demand unique legal-HR solutions integrating traditional maritime rights, hybrid operational modes, and just transition principles. This research contributes frameworks enabling Indonesia to proactively shape autonomous vessel regulations protecting both technological innovation and maritime workforce interests during critical technology transition.

Adde Ramadhani; Abdul Halim; Risnita Risnita

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

One of the most contentious topics in modern Islamic family law is polygamous marriage, especially in plural legal systems like Indonesia where national laws and human rights concepts collide with religious standards. With an emphasis on the pursuit of substantive justice within both Islamic and national legal paradigms, this study uses a socio-legal framework to analyze Indonesia's reform of polygamous marriage law. In order to evaluate the efficacy of current legal regulations, such as Law No. 1 of 1974 as amended by Law No. 16 of 2019 and the Compilation of Islamic Law, this study combines the principles of maqāṣid al-sharīʿah with socio-legal theory, drawing on normative-theological analysis and qualitative doctrinal research. The results show that normative legal ideals and actual socio-legal reality continue to diverge. The ability of statutory rules to provide women and children with meaningful protection is limited because, although they set stringent procedural requirements to prevent polygamy, their execution frequently remains formalistic and institutionally constricted. Furthermore, the achievement of justice as envisioned in Islamic ethical principles is undermined by the persistence of dominant patriarchal legal cultures in influencing judicial procedures and public attitudes. In order to reframe polygamy as a conditional socio-ethical institution rather than an inalienable legal privilege, this paper suggests a reform-oriented legal framework. The study promotes a contextualized view of Islamic law that is consistent with both international human rights norms and constitutional ideals by placing a strong emphasis on substantive justice, gender fairness, and public benefit. The results provide policy-relevant insights for creating a more just and socially responsive family law system in Indonesia and add to the ongoing discussions on Islamic legal reform.

Faza Pauzia Hermawan; Milda Kurnia Herawati; Raenita Aulia Dewi; Tierra Kresna

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

Environmental pollution and degradation remain serious issues in Indonesia, causing significant impacts on ecosystems and the social life of communities. One of the fundamental principles in environmental law aimed at ensuring ecological restoration is the Polluter Pays Principle (PPP), which obliges polluters to bear all costs arising from environmental pollution or damage caused by their activities. This study aims to analyze the effectiveness of enforcing the Polluter Pays Principle as a mechanism for ecological restoration in resolving environmental disputes in Indonesia. The research employs a normative legal research method using statutory and conceptual approaches. The findings indicate that although the Polluter Pays Principle has been normatively adopted in Law Number 32 of 2009 on Environmental Protection and Management, its implementation in practice remains suboptimal. Major obstacles include weak law enforcement, power imbalances between business actors and affected communities, lack of transparency in the use of compensation funds, and limited public participation in environmental restoration processes. Therefore, strengthening regulatory frameworks, enhancing the capacity of law enforcement institutions, and adopting a restorative justice approach are necessary to ensure that the Polluter Pays Principle functions effectively in achieving ecological restoration and environmental justice in Indonesia.

Sudirman Sudirman; Risnita Risnita; Abdul Halim

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

Corruption remains a systemic challenge in Indonesia, particularly in the administration of government grant funding, undermining public trust, institutional integrity, and sustainable development. Despite the establishment of the Corruption Eradication Commission (Komisi Pemberantasan Korupsi, KPK) and other specialized bodies, law enforcement continues to face institutional, political, and cultural barriers. This study explores how Islamic criminal law can strengthen anti-corruption strategies by integrating empirical legal practices with normative religious principles. Using a normative-empirical socio-legal approach, the research combines case studies of KPK’s enforcement processes with doctrinal analysis of fiqh jināyah. Data were collected through legal document analysis, policy reviews, and qualitative evaluations of institutional reports and court rulings. Findings indicate that Islamic legal concepts such as khiyānah (breach of trust), ghulūl (misappropriation of public assets), amānah (trustworthiness), ʿadl (justice), and maṣlaḥah (public interest) provide a strong ethical foundation that complements positive law enforcement. While KPK has demonstrated effectiveness in investigation, prosecution, and prevention, its performance is constrained by political pressure, regulatory gaps, and limited resources. The study concludes that embedding Islamic ethical principles into governance, legal education, and public administration can enhance institutional accountability, reinforce preventive measures, and cultivate a culture of integrity. This normative convergence advances socio-legal pluralism and offers practical insights for value-based anti-corruption policy in Indonesia.

Adha Fristanto; Risnita Risnita; Yuliatin Yuliatin; Abdul Halim

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

This study aims to examine the implementation of restorative justice within Bungo Regency's criminal judicial system from the perspective of Islamic law. Although restorative justice has been formally adopted in Indonesia through various regulations, its application at the regional level remains an important issue that requires careful attention. The study employs a juridical-empirical research design with a qualitative approach. Data was gathered through observations, in-depth interviews with law enforcement, religious leaders, victims, and offenders, and document analysis. The analysis integrates perspectives from both positive law and Islamic law, particularly focusing on the principles of qiṣāṣ–diyāt, ṣulḥ, ‘afw, ta‘zīr, and maqāṣid al-sharī‘ah. The findings indicate that restorative justice is used in certain criminal cases during the investigative phase in Bungo Regency. However, its effectiveness is limited by factors such as varying levels of readiness among victims and offenders, insufficient technical regulations, community resistance, and inconsistent understanding among law enforcement. From an Islamic law perspective, restorative justice aligns well with Islamic justice principles, particularly those emphasizing public welfare, forgiveness, and restoration. The study concludes that restorative justice is a contemporary manifestation of principles deeply rooted in Islamic legal tradition and not a contradiction of Islamic law. To improve its application, enhancing law enforcement competence, engaging religious and community leaders, and integrating Islamic legal principles into criminal justice policies are essential.

Muhammad Reza Maulana; Zainal Abidin; Mazwar Mazwar

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

Law Number 11 of 2006 on the Governance of Aceh embodies the principle of lex specialis due to its territorial scope, while Law Number 4 of 2009 on Mineral and Coal Mining also contains a lex specialis character as it specifically regulates the mining sector. This situation raises a legal question regarding how the principles of lex specialis derogat legi generali, lex superior derogat legi inferiori, and lex posterior derogat legi priori should be interpreted and applied by the Government within the framework of Aceh as a Special Autonomous Region. This study aims to conduct an in-depth legal analysis using a progressive law approach to examine whether the principles of lex posterior or lex superior may override the principle of lex specialis as applied in Aceh’s special autonomy regime. The research employs normative legal methods with qualitative analysis. The findings indicate that the principle of lex specialis derogat legi generali as stipulated in the Law on the Governance of Aceh must take precedence due to its specific territorial applicability and special autonomous status. In resolving such normative conflicts, a clear legal framework is required, accompanied by the renewal of legal theories and principles to ensure legal certainty, prevent regulatory overlap, and promote harmony among statutory regulations.

Rasjida Amalia Bakti Lestari; Frido Ilham Prianggoro; Maya Felicia Kusnadi; Siti Kamilia Aziz

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2026 Asosiasi Riset Ilmu Teknik Indonesia

Gununganyar Reservoir in Tuban Regency is one of the reservoirs used as a source of livelihood for the local community. However, further development and utilization of Gununganyar Reservoir have yet to be undertaken. The development of a small-scale floating Photovoltaic Solar Power Plant (floating solar panels) at Gununganyar Reservoir, aimed at providing an alternative and renewable energy source for operating raw water pumps and for supporting the Gununganyar Nature Tourism (WAG) initiative, constitutes an innovative and strategic effort to enhance energy efficiency and environmental sustainability in rural areas. This study focuses on the design and performance assessment of a floating solar panel system constructed with processed bamboo as an alternative floating material replacing HDPE, while integrating local wisdom and environmental conservation principles to minimize the reservoir’s carbon footprint. The methodology employs a simple quantitative approach combined with a literature review of relevant studies. Based on the analysis, the design of this small-scale floating solar panel system utilizes a 170 Wp off-grid solar module mounted at a tilt angle of approximately 7,1°, capable of generating a peak power output exceeding 2,962 kWp and supported by a battery capacity of  328,33 Ah. The implementation of these floating solar panels is expected to serve as a model for reservoir development by promoting energy self-sufficiency, stimulating local economic growth, and contributing to the achievement of net zero emissions by 2060.

Tatimmatunni'Amah; Aminullah Aminullah

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This article examines how meritocracy is institutionalized within the public administration systems of Indonesia and Singapore and how it affects public service quality. Using a descriptive–comparative library research design, the analysis focuses on four dimensions: bureaucratic structure, governing system and political influence, administrative reform and merit mechanisms, and implications for service delivery. The findings indicate that Indonesia’s bureaucracy remains highly hierarchical and decentralized, creating uneven institutional capacity and allowing electoral–political dynamics to influence appointments and rotations, which weakens consistent merit implementation. In contrast, Singapore operates a streamlined and centrally coordinated bureaucracy supported by high political stability, rigorous competency-based recruitment and promotion, transparent performance management, and competitive remuneration, enabling merit principles to be applied more consistently. These differences translate into more uniform and efficient public services in Singapore, while Indonesia continues to experience variability across regions and sectors. Strengthening merit enforcement, oversight, and professional culture is therefore crucial to improve the effectiveness and equity of public services in Indonesia.

Muhammad Aziz; Dicky Pratama

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Information technology (IT) infrastructure planning plays a strategic role in supporting organizational performance and achieving business objectives. However, many organizations experience misalignment between IT infrastructure planning and organizational needs, leading to inefficiencies, limited system integration, and suboptimal utilization of IT investments (Maulana, 2024; Njanka et al., 2025). This study aims to analyze the suitability of IT infrastructure planning with organizational needs using a quantitative approach. The research framework integrates the Strategic Alignment Model (SAM), Strategic Alignment Maturity Model (SAMM), and COBIT 2019 governance principles. Data were collected through a structured questionnaire distributed to IT managers and system users. A total of 85 valid responses were analyzed using descriptive statistics and gap analysis. The results indicate that IT infrastructure planning is moderately aligned with organizational needs, particularly in supporting operational activities. Nevertheless, significant gaps were identified in system integration, scalability, and long-term infrastructure planning. These findings highlight the importance of continuous evaluation and governance-based IT planning to enhance alignment and ensure sustainable organizational performance.

Isnaeni Zahrotun Maulidiyah

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The shoe manufacturing industry demands a planned, integrated, and consistent production system in maintaining product quality. One of the crucial stages is the gluing process between the outsole (rubber) and the midsole (phylon), which determines the adhesive strength, comfort, and durability of the shoe. This study aims to analyze the implementation of internship activities in a series of gluing processes in the Stockfit Department of PT X. The research method uses a qualitative descriptive approach with data collection techniques through direct observation, involvement in production activities, and systematic field recording during the internship period. The analysis was carried out by linking the field findings with the operations management theory of Heizer and Render, the Crosby concept of quality management, and the principles of continuous improvement from Deming and Imai. The results of the study show that the gluing process has been systematically arranged, starting from material adjustment, primary application, the use of two types of glue, the rubber cutting process, to the final pasting. However, problems were found such as dependency between processes, inconsistency in glue thickness, as well as the influence of machine conditions and operator skills. These problems have the potential to reduce production efficiency and the quality of the final product. Therefore, it is necessary to strengthen process control and apply the principle of continuous improvement to improve overall production performance.

Damun Damun; Yasmirah Mandasari Saragih; Biner Sihotang

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

This research is motivated by the phenomenon of theft committed by 15-year-old adolescents in market environments, which creates tension between criminal law enforcement and the principle of child protection in the Indonesian legal system. The study aims to analyze the legal regulations of theft under the old Criminal Code (Law No. 1 of 1946), the new Criminal Code (Law No. 1 of 2023), and the Juvenile Criminal Justice System Law; to examine the criminal liability of adolescents from the perspective of criminal law theory; and to review the implementation of restorative justice and diversion. The research method used is normative legal research with statutory, conceptual, and case approaches, particularly reviewing the provisions of Article 591 of the new Criminal Code, the theory of fault, and the principle of proportionality. The results indicate that the criminal liability of children must take into account psychological limitations, maturity levels, and criminogenic factors, including the influence of the social environment. Furthermore, the mens rea element in the phrase "known or reasonably suspected" is difficult to apply in practice to transactions involving small losses, as price reasonableness can obscure indications of malicious intent. This finding affirms that imposing criminal penalties on children in cases of petty theft potentially contradicts the principles of ultimum remedium and proportionality. Therefore, law enforcement should prioritize diversion, mediation, and restorative justice approaches by involving families and communities to achieve substantive justice and prevent excessive criminalization of children.

Agustinus Abraham

Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study analyzes the relationship between Christian faith and artificial intelligence (AI) through a theological-philosophical approach and assesses its relevance to the existence of the Catholic Church in the digital age. The background of this study stems from the rapid development of AI, which brings both opportunities and risks to the life of faith, such as the simplification of theological teachings, the reduction of personal relationships, and the emergence of a technocratic paradigm. The study uses qualitative methods with a literature review of the Holy Scriptures, Church documents, and literature on philosophy and technology ethics. The results of the analysis show that AI is a product of human creativity as the image of God, so it does not conflict with faith, but it remains instrumental and does not have moral or spiritual dimensions like humans. Therefore, AI cannot replace the role of humans in faith relationships. The Church is called to guide technological development through Christian ethical principles, upholding human dignity, being critical of the effects of dehumanization, and utilizing AI wisely for evangelization, catechesis, and faith education. With a reflective and critical approach, the Church can remain relevant amid technological advances without losing its identity and mission for the common good.  

Franjes Tampubolon

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Breach of contract disputes with small claim values are often hindered by the lengthy and costly conventional litigation process. To address this issue, the Supreme Court issued PERMA No. 2 of 2015, which was later amended by PERMA No. 4 of 2019 concerning Small Claims Court. This study aims to examine the mechanism for resolving breach of contract disputes through small claims and its effectiveness in achieving the principles of fast, simple, and low-cost litigation. This research uses a normative legal method to analyze the relevant legal procedures and regulations. The findings show that small claims court is effective in streamlining the litigation process, with a resolution time limit of a maximum of 25 working days, much faster compared to regular litigation, which can take much longer. However, the implementation of this mechanism is limited by the requirement that evidence must be simple, which can be a challenge in some cases. Thus, small claims court can be an efficient and affordable solution for business disputes with low claim values.

Cesaltina Bui Pereira; Priyanto Priyanto

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

Nosocomial infections, also known as Healthcare-Associated Infections (HAIs), are infections acquired by patients during their stay in healthcare facilities. These infections remain a serious problem because they can increase morbidity and mortality rates, prolong the length of hospital stay, and raise healthcare costs. One classical yet highly relevant approach to preventing nosocomial infections is Florence Nightingale’s Environmental Theory. This theory emphasizes the importance of maintaining a clean environment, adequate ventilation, proper lighting, effective sanitation, and good personal hygiene to support patient recovery and reduce infection risks. Nightingale believed that environmental factors play a crucial role in improving patient health outcomes and preventing disease transmission. In modern nursing practice, the principles of Nightingale’s theory are still widely applied through infection prevention and control programs, environmental cleanliness standards, and patient-centered care. Therefore, understanding and implementing environmental management in healthcare settings remain essential strategies to reduce nosocomial infection rates and improve the overall quality of healthcare services.

Abul A’la Al Maududi; Endah Khamelia; Yuni Purwanti

Antigen : Jurnal Kesehatan Masyarakat dan Ilmu Gizi 2026 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Cupping therapy is a traditional therapeutic method that has long been recognized in Thibbun Nabawi and continues to be used as a complementary therapy in contemporary healthcare. Along with the development of scientific research, cupping therapy has increasingly been examined from a medical perspective, highlighting the need for an integrative review that combines medical evidence and Islamic perspectives. This study aims to examine cupping therapy from both medical and Islamic perspectives based on a literature review. This study employed a qualitative approach using a literature review design. Data were collected from national and international scientific articles published between 2019 and 2025 through indexed databases, including Scopus, PubMed, Google Scholar, and Garuda. The review was complemented by Islamic sources such as the Qur’an, Hadith, and scholarly works on Thibbun Nabawi. Data were analyzed using descriptive qualitative analysis by categorizing findings into medical benefits and religious foundations of cupping therapy. The literature review indicates that cupping therapy has potential medical benefits, including pain reduction, blood pressure control, and improvement of metabolic parameters such as blood glucose and cholesterol levels. From an Islamic perspective, cupping therapy is regarded as part of Thibbun Nabawi and is recommended as a form of human effort to maintain health, while ultimate healing is believed to come from Allah SWT. Cupping therapy demonstrates strong relevance from both medical and religious perspectives. Integrating cupping therapy with modern medical principles and Islamic values may provide a holistic health approach that supports promotive, preventive, and curative healthcare services within complementary medicine.

Ardika Dewa Nugroho; Muhammad Jaatsiy Abdillah; Heny Narendrany

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

This research analyzes the concept of deep learning in education through the philosophical values of Ki Hajar De-wantara. Utilizing a qualitative literature study, it explores the connection between deep learning, Indonesian hu-manistic values, and local wisdom. The findings reveal that Dewantara's "Tri Pusat Pendidikan" (Three Educational Centers) and his three main mottos Ing Ngarso Sung Tuladha, Ing Madya Mangun Karsa, and Tut Wuri Handaya ni are closely aligned with deep learning principles, such as contextual learning, holistic development, and stu-dent independence. The research also identifies challenges in implementing deep learning technology, including risks of dehumanization, the digital divide, and an overemphasis on technical aspects at the expense of values. To address these issues, the study proposes a conceptual framework that encompasses four dimensions: pedagogical, technological, ethical, and socio-cultural. This synthesis of technological advancement and local wisdom offers a fresh perspective on humanistic digital education. The findings contribute both theoretically and practically to educators, technology developers, and policymakers in designing AI-based learning systems rooted in humanistic values.

Bela Mutiara; Hurian Kamela

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to analyze the influence of accountability and transparency principles on financial management in feed retail micro, small, and medium enterprises (MSMEs) in West Lampung Regency. Accountability and transparency are considered essential aspects of good governance implementation, which play a crucial role in building trust and improving the financial effectiveness of small enterprises. The research applies a quantitative approach through a survey distributed to customers and farmers using a Likert-scale questionnaire. Data were analyzed using multiple linear regression to examine the effect of accountability and transparency on financial management perception.. The results indicate that both variables have a positive and significant influence on customers’ and farmers’ perceptions. The implementation of accountability and transparency strengthens public trust and enhances the professionalism of financial management practices in MSMEs, particularly in feed retail businesses.