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The implementation of the Regional Government Information Sistem (Sistem Informasi Pemerintahan Daerah, SIPD) represents a strategic initiative to strengthen transparency, accountability, and efficiency in regional financial management. Designed to integrate financial data and facilitate standardized reporting across local government units, SIPD is regulated under Minister of Home Affairs Regulation No. 70 of 2019. However, in practice, the adoption of SIPD in various regions, including Rote Ndao Regency, encounters persistent technical and administrative challenges that limit its optimal utilization. This study aims to evaluate the effectiveness of SIPD in managing regional finances within Rote Ndao Regency. Using a qualitative descriptive approach, data were collected through in-depth interviews with key stakeholders, direct observation of system operations, and analysis of relevant documents. The findings reveal that SIPD implementation in Rote Ndao generally complies with the regulatory framework, indicating that the system has been formally adopted and is operational within the expected governance structure. Nonetheless, several issues undermine its effectiveness, including frequent system errors, limited functionality in accounting and reporting modules, and delays in data entry from organizational units. These limitations affect the timeliness, accuracy, and integration of financial reports, ultimately constraining decision-making processes. The study suggests that to fully realize SIPD’s potential, strategic improvements are required. These include enhancing the capacity and skills of human resources responsible for system operation, upgrading IT infrastructure to ensure system stability, and expanding SIPD’s features to meet practical accounting and reporting needs. The research contributes valuable insights for regional governments, policymakers, and system developers, emphasizing the need for continuous system refinement, targeted training programs, and infrastructure investment. By addressing these challenges, SIPD can serve as a more reliable and sustainable tool for promoting transparent and accountable regional financial governance.

The COVID-19 pandemic has accelerated the vaccination program in Indonesia as an effort to mitigate the health crisis. However, this emergency has also opened up opportunities for the widespread circulation of illegal and counterfeit vaccines, threatening public safety. This article aims to analyze the legal implications of this phenomenon through a normative-empirical approach using case studies. Three main cases are analyzed: the 2016 national counterfeit vaccine case, the 2021 illegal COVID-19 vaccine sales case in North Sumatra, and the falsification of COVID-19 vaccine certificates that occurred between 2021 and 2022. The analysis focuses on identifying legal loopholes, weaknesses in the oversight system, and their consequences for human rights protection and the integrity of public health programs. The results show fragmented oversight of vaccine distribution, weak transparency in the vaccine supply chain, and legal sanctions that have not provided a significant deterrent effect on perpetrators of health crimes. These conditions not only threaten individual safety but also undermine public trust in the national vaccination program. Inconsistent law enforcement and weak inter-agency coordination have exacerbated the situation. Therefore, efforts are needed to strengthen stricter regulations, increase synergy between supervisory and law enforcement agencies, and secure an integrated and transparent health information system. These measures are expected to ensure the security of vaccine distribution and enhance the accountability of the vaccination program in Indonesia, thus optimally protecting the public's right to health.

Digital transformation in government governance demands an integrated information system capable of increasing efficiency, transparency, and accountability. This study aims to analyze the effectiveness of the use of the Secretariat and Supporting Elements Integration System Application (Si-SEKRUP) at the Communication and Informatics Office of Central Java Province. The research method used a qualitative descriptive approach with data triangulation techniques in the form of documentation, observation, and literature studies. The results of the study indicate that the implementation of Si-SEKRUP has a positive impact on administrative management. This application is able to accelerate administrative processes by up to 50% compared to the previous manual system. In addition, electronic document recording encourages transparency, while digital and real-time asset monitoring strengthens institutional accountability. Resource efficiency has also increased, as seen from the significant reduction in paper use, in line with the principles of green office. The research findings are linked to the theory of organizational effectiveness and Management Information Systems (MIS), where Si-SEKRUP is assessed to have met the indicators of accuracy, timeliness, relevance, and efficiency of information. This indicates that the application can function as a supporting tool in strategic and operational decision-making within government organizations. However, optimizing the application's use still faces challenges, particularly related to the need for employee training and consistent managerial support. With strengthened human resource capacity and leadership commitment, Si-SEKRUP has the potential to become an effective and sustainable integrated information system model supporting digital-based bureaucratic reform.

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

This research examines the legal issues surrounding the Environmental Impact Assessment (Analisis Mengenai Dampak Lingkungan—AMDAL) as a prerequisite for obtaining business or activity permits in Indonesia. The study adopts a normative juridical approach, analyzing legal theories, concepts, and principles relevant to environmental law. The enactment of Law Number 11 of 2020 on Job Creation introduced significant amendments, deletions, and new provisions to Law Number 32 of 2009 concerning Environmental Protection and Management (PPLH Law). One of the most substantial changes is the removal of the explicit obligation to obtain an environmental permit, replacing it with a requirement for environmental approval issued by the central government. This environmental approval consists of the Statement of Environmental Management Capability (Pernyataan Kesanggupan Pengelolaan Lingkungan Hidup—PKLHP) and the Environmental Feasibility Decision (Keputusan Kelayakan Lingkungan Hidup—KKLH), both intended to ensure that businesses and activities comply with environmental standards before commencing operations. However, the revision also affects public participation in the AMDAL process. Under the Job Creation Law, opportunities for environmental organizations and local communities to be involved in the preparation, review, and decision-making stages of AMDAL have been significantly reduced. This shift raises concerns about transparency, accountability, and the integration of environmental, social, and economic considerations in decision-making. In the context of sustainable development, environmental permits or approvals should not only serve as administrative formalities but also as instruments to safeguard environmental quality and uphold public interest. Public participation plays a critical role in ensuring that AMDAL processes reflect diverse perspectives, promote environmental justice, and support the long-term goals of environmental protection. The study concludes that while the Job Creation Law aims to streamline licensing and promote investment, its impact on public involvement in environmental governance poses risks to the integrity of environmental protection frameworks in Indonesia.

This study aims to improve the understanding of village asset management, reporting, and utilization among officials in Tapak Gedung, Bengkulu, Indonesia. Conducted through a community service program, it involved training and mentoring to enhance officials' capacity to manage village assets according to legal regulations. The program included workshops, discussions, and feedback to assess participants' understanding of asset management and its role in community welfare. The study found significant improvements in participants' knowledge and skills, particularly in managing and reporting village assets like land and buildings. The findings highlight that training in asset management and reporting is essential for promoting transparency, accountability, and informed decision-making in village governance. However, challenges such as limited infrastructure and varying participant comprehension were encountered. The study emphasizes the need for continued support and capacity-building for sustainable asset management in village development. It is limited to one village and does not address challenges faced by others in Indonesia.

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

This conceptual study examines how Islamic Da’wah institutions can be strategically transformed to effectively contribute to the achievement of Sustainable Development Goals (SDGs), particularly Goal 4 on quality education and Goal 16 on peace, justice, and strong institutions. Grounded in strategic management principles and the ethical foundations of Islamic thought, especially maqashid shariah (the objectives of Islamic law), the paper presents a model that integrates religious values into institutional planning and reform. By conducting a thorough review of existing literature, the study identifies and synthesizes essential components for transformation, including visionary leadership that prioritizes long-term impact, ethical governance rooted in transparency and accountability, and inclusive education that is both accessible and values-based. The analysis reveals that aligning Islamic ethical frameworks with global development goals can enhance the operational effectiveness and social relevance of Da’wah institutions. Moreover, the incorporation of maqashid shariah in organizational strategy promotes a holistic approach to development that balances spiritual and material objectives. The study argues that by embracing strategic planning processes that reflect both Islamic values and modern development practices, Da’wah institutions can play a crucial role in advancing educational equity and institutional integrity. This not only strengthens the legitimacy and sustainability of these organizations but also positions them as key partners in the broader development agenda. Ultimately, the paper contributes to ongoing discussions about the role of faith-based organizations in global development by offering a conceptual framework that bridges Islamic governance principles with the pursuit of sustainable development outcomes, encouraging a more integrated and ethically grounded approach to institutional reform.

Increasing police accountability and professionalism is critical in addressing abuses of authority within law enforcement institutions. These issues have become a major concern, especially when abuses undermine public trust and the integrity of law enforcement agencies. To overcome these challenges, a comprehensive approach that includes both preventive and repressive measures is necessary. Preventive efforts such as ethics education, professional training, and mental development programs are essential in cultivating a culture of integrity and professionalism within the police force. These initiatives help officers to better understand their responsibilities, adhere to ethical standards, and manage the psychological demands of their roles. On the other hand, repressive efforts, including law enforcement and the imposition of strict sanctions for violations, act as deterrents to unethical behavior. The effective enforcement of laws and policies is critical in holding officers accountable and ensuring that those who abuse their power are appropriately disciplined. Analyzing the implementation of ethics in police duties and the factors that either support or hinder both internal and external supervision is also necessary. By identifying weaknesses in the existing system, law enforcement agencies can better target areas that need reform. Furthermore, strengthening transparency within the police force and reforming the supervision system are crucial steps toward building public trust. Public participation in external supervision mechanisms is also a key factor. When citizens are actively involved in oversight, it fosters a sense of accountability and encourages police officers to act with more responsibility. In conclusion, by adopting an evaluation-based approach and pursuing reforms aimed at enhancing accountability and professionalism, police institutions can improve their effectiveness. These reforms will promote fairer, more transparent, and responsible law enforcement, ultimately leading to greater public confidence in the police and their ability to perform their duties justly.

Digital transformation in the world of education is a strategic step to improve efficiency and quality of services, including in terms of attendance recording. This study aims to examine the change in the manual attendance system to digital in an effort to improve the quality of learning documentation at PPTQ Al Huda. The method used is a descriptive qualitative approach with data collection techniques through distributing questionnaires to teachers and academic staff. The results of the study indicate that the implementation of digital attendance has been significantly beneficial for the majority of respondents. This system is considered more practical, accurate, and efficient than manual methods. Digital attendance not only makes it easier to record student attendance, but also strengthens transparency, accountability, and supports data-based decision making. In addition, this system plays a role in improving student discipline and responsibility. Digital attendance has also been proven to reduce the practice of asking for attendance, minimize recording errors, and facilitate real-time data access by Islamic boarding school administrators. Ease of use and convenience of the system are also supporting factors for successful implementation. Moreover, the adoption of digital attendance encourages the development of a technology-based culture within the institution. It fosters digital literacy among educators and students, enhancing their adaptability to technology in daily academic routines. This transformation aligns with the broader educational goal of integrating technology to create a modern, effective, and sustainable learning environment. Therefore, the shift to a digital attendance system is not only a technical innovation but also a reflection of institutional commitment to continuous improvement and educational excellence. This innovation proves to be a relevant and strategic solution for strengthening educational administration in Islamic boarding schools.

This study aims to comprehensively examine the role of BAZNAS (National Amil Zakat Agency) of West Bandung Regency in the distribution of productive zakat as a means to foster community-based business development during the first semester of 2025. Productive zakat, unlike consumptive assistance, is positioned as a strategic instrument to improve the economic independence of mustahik (zakat recipients), particularly micro-entrepreneurs such as small shop owners, farmer groups, tailors, and individuals engaged in similar economic activities. The research adopts a descriptive qualitative approach to capture an in-depth understanding of program implementation. Data collection methods include in-depth interviews with BAZNAS officials, serving as key informants, and the examination of relevant documents, reports, and activity records. The findings indicate that the application process for assistance is conducted through formal, verified requests, ensuring transparency and accountability, rather than accepting open-form submissions. The form and amount of assistance are adjusted to the specific type and needs of each business, and recipients are prioritized based on the eight asnaf categories, with a focus on those who already have ongoing business activities. In addition to capital provision, the program aims to empower mustahik to transition into muzakki (zakat givers) over time, thereby creating a sustainable cycle of economic empowerment. Monitoring activities are conducted three times a year to assess progress and identify challenges. However, the study also highlights constraints, including limited mentoring sessions and the need for more consistent supervision to ensure that the assistance translates into long-term economic impact. To maximize effectiveness, stronger collaboration among BAZNAS, local communities, and regional government is recommended, alongside capacity-building initiatives for beneficiaries. This collaborative approach is expected to reinforce the sustainability and impact of productive zakat programs, contributing to broader poverty reduction and community empowerment goals.

This study explores the critical role of law in preventing and addressing crimes within the trade sector, focusing on specific economic crimes such as corruption, embezzlement, market manipulation, and smuggling. These crimes are on the rise, primarily driven by social and economic inequality. Unequal wealth distribution, weak regulatory oversight, and legal loopholes create opportunities for individuals and groups to pursue illicit financial gains. Powerful economic entities often exploit these weaknesses to maintain monopolistic control, deepening inequality and obstructing fair competition. Moreover, inadequate law enforcement and a lack of transparency within bureaucratic systems contribute to the widespread practices of bribery and collusion between business actors and government officials. This undermines the effectiveness of existing regulations and diminishes public confidence in the legal framework. The consequences of such economic crimes extend beyond financial losses; they significantly affect the broader society. These include rising poverty and unemployment, the deterioration of public trust in legal institutions, and increased social instability, all of which threaten sustainable economic development. To address these challenges, this study applies criminological and legal perspectives, underlining the necessity of multisectoral collaboration. It advocates for stronger government and legal institutional efforts, along with active community engagement, to enhance oversight mechanisms and promote transparency. Firm and equitable enforcement of laws is essential in ensuring justice and restoring trust. Ultimately, a collective commitment to legal reform and accountability is vital to building a trade environment that is fair, inclusive, and conducive to long-term national growth.

This study aims to empirically examine the influence of the Internal Control System (SPI), Regional Financial Accounting System (SAKD), Government Accounting Standards (SAP), and Transparency on the quality of financial statements in the Regional Government of Purbalingga Regency. The problem of the quality of financial statements is still an important issue in regional financial management, because quality financial reports not only function as a form of accountability to the public, but also as a basis for strategic decision-making for local governments. The research method uses a quantitative approach with questionnaire instruments distributed to 61 respondents, consisting of local government officials involved in the process of preparing financial statements and have met the research criteria. Data analysis was carried out using the inner model and outer model approaches, which resulted in an R-square value of 0.743 for the financial report quality variable. This value shows that the independent variables in this study were able to explain 74.3% of the variation in the quality of financial statements, while the rest was influenced by other factors outside the research model. The results of the analysis show that the SAKD and Transparency variables have a significant influence on the quality of local government financial statements. This confirms that a good financial accounting system and transparency in public budget management are the main factors that can improve the reliability, relevance, and accountability of financial statements. On the other hand, the SPI and SAP variables did not have a significant effect, which shows that the implementation of both still needs evaluation and improvement in order to make a real contribution to the quality of financial statements.

Pharmacist professionalism is a key component in ensuring the quality of pharmaceutical services, encompassing not only compliance with technical and scientific standards but also a deep commitment to moral and ethical principles. In the Indonesian cultural context, the concept of "medicine as a trust" (obat sebagai amanah) reflects a profound sense of responsibility, where medicine is viewed not merely as a commodity, but as a mandate that must be preserved with integrity and accountability in health care practices. This article conceptually explores the relationship between pharmacist professionalism and the moral value of trust within the framework of the Nusantara constitutional theory. This theory emphasizes the integration of legal, cultural, and moral dimensions in shaping professional conduct in Indonesia. Using a descriptive-critical approach through literature review, this study investigates how trust functions as both a legal expectation and a cultural imperative in the practice of pharmacy. The findings highlight that trust must be internalized as a core value in pharmaceutical services—manifested through ethical decision-making, transparency in drug management, and a commitment to prioritizing patient welfare. Pharmacists are not only required to uphold professional standards, but also to carry out their duties as custodians of public trust. To realize this vision, the integration of the value of trust into pharmacy education, legal regulations, and clinical practice is essential. Educational institutions, professional organizations, and regulatory bodies must work collaboratively to instill this value as part of a pharmacist’s identity. In doing so, the profession can contribute more effectively to building a health care system that is just, culturally grounded, and centered on the well-being of the people.

Digital transformation in government bureaucracy has become a strategic step to improve efficiency, accountability, and transparency, including in the management of regional legal products. In the Regional Secretariat of Tegal Regency, the process of submitting legal products is still done manually, which causes inefficiencies, delays, and a lack of document traceability. To address these issues, a web-based legal product submission application has been developed with document tracking features. This research uses the Waterfall system development method, and implements a FIFO (First In First Out) queuing system in the submission process, along with Role-Based Access Control (RBAC) for managing user access rights. The goal of this system is to create a faster, more transparent, and digitally documented application process. The implementation results show that the application is able to systematically and integratively manage the flow of submissions, corrections, verification, and the ratification of legal products. Features such as a Login page with CAPTCHA, analysis dashboards, tracking, and monthly reports enhance the monitoring and security functions of the system. This application can be an effective solution in supporting the digitization of regional legal bureaucracy, as well as providing ease and efficiency for regional officials in preparing and submitting drafts of legal products digitally.

The Annual Members’ Meeting (Rapat Anggota Tahunan or RAT) is the highest forum in cooperatives, serving as a medium for the board’s accountability to members as well as a venue for strategic decision-making. KSP Kopdit Obor Mas, one of the largest cooperatives in Eastern Indonesia with more than 240,000 members and assets reaching IDR 7.8 trillion, faces several challenges in conducting RAT, including low member participation, the complexity of financial reports, and the demand for compliance with regulations and the cooperative’s Articles of Association/Bylaws. This community service activity aimed to assist the implementation of RAT to ensure greater transparency, participation, and accountability. The methods included coordination with the board and supervisory committee, preparation of mentoring modules, socialization, simplification of financial reports, RAT simulations, and forum evaluation. The results show increased member participation, more accessible financial reporting, and a better-organized RAT conducted in accordance with regulations. The discussion highlights that mentoring activities strengthen Good Cooperative Governance and improve cooperative management practices. Thus, this activity contributes to enhancing institutional capacity and can serve as a model for sustainable cooperative development in other regions.  

This community service activity aims to provide assistance to the Employees’ Cooperative (Kopkar) Poliplas Makmur Santosa in systematically preparing a cooperative performance report in accordance with the principles of good cooperative governance. The challenges faced by the partner include the absence of measurable performance indicators, the lack of a sustainable performance evaluation system, and limited understanding among the management regarding the preparation of a comprehensive performance report. The implementation methods of this activity include identifying the partner's needs, conducting training on the development of performance indicators, and providing technical assistance in preparing the cooperative’s performance report. The results of the activity indicate an improvement in the management’s understanding of the importance of performance measurement and their ability to compile a more structured annual performance report. It is expected that this assistance will enhance the accountability and transparency of the cooperative’s management and support its long-term sustainability.

This community service activity aims to increase the capacity of administrators and financial staff of Al-Musyaffa' Kendal Islamic Boarding School in preparing financial reports in accordance with basic accounting principles. Many Islamic boarding schools in Indonesia do not have a standardized financial recording and reporting system, even though financial transparency and accountability are very important in the governance of religious-based educational institutions. Activities are carried out through intensive mentoring, theoretical and practical training, and simulation of financial report preparation. The results of the activity showed an increase in participants' understanding and technical ability in recording, categorizing, and compiling systematic financial reports. This activity is expected to be the first step towards more professional and accountable financial management.

This study aims to examine the effect of media coverage on anti-corruption disclosure by State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the period 2009–2023. The research analyzes 195 sustainability reports published by listed SOEs in 2023. Content analysis is employed to assess the extent of anti-corruption disclosure, which serves as the dependent variable in this study. Media coverage is treated as the independent variable, while firm size, firm age, and industry classification are included as control variables. Legitimacy theory is used as the theoretical framework to explain the research findings. Multiple linear regression analysis is applied to test the hypotheses. The results indicate that media coverage has a highly significant positive effect on anti-corruption disclosure in the same year and a significant positive effect on disclosure in the following year. These findings suggest that media exposure encourages companies to respond to public pressure by enhancing transparency and accountability in addressing anti-corruption issues.

Digitalization has become the driving force behind transformation in the logistics sector, particularly at seaports, which serve as key nodes in the global supply chain. Indonesian ports face persistent challenges such as high logistics costs and long vessel turnaround times. By implementing digital technologies such as the Port Community System (PCS), Artificial Intelligence (AI), and Blockchain, ports can enhance operational efficiency, accelerate service processes, and improve transparency and accountability. Digital systems also enable real-time integration among stakeholders, contributing to faster cargo flow and reduced national logistics costs. However, the implementation of digitalization is not without significant barriers, including limited information and communication technology (ICT) infrastructure, low digital competencies among the workforce, and high initial investment costs. Furthermore, ports face organizational cultural resistance to change and cybersecurity risks that threaten operational continuity. Smaller ports in developing countries often struggle to adopt these technologies independently due to budget constraints. To overcome these challenges, synergy between the government, port operators, and technology providers is essential. Programs such as the National Logistic Ecosystem (NLE) represent a strategic step to accelerate sustainable digital adoption. With a holistic approach encompassing technology, human resources, and business processes, digitalization can become a key catalyst in enhancing the competitiveness of Indonesian ports on a global scale.