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Gender based violence against women and children in Lampung Province represents a multidimensional issue that poses serious challenges to human development and the achievement of the Sustainable Development Goals (SDGs). Although various regulations and programs have been implemented such as Gender Mainstreaming (PUG), Gender Responsive Budgeting (ARG), and local innovations like TAPIS Village and space together with Indonesia (RBI) their implementation remains largely sectoral and lacks systemic coordination. This policy paper employs a descriptive qualitative approach combined with public policy analysis to identify the root cause, namely the absence of an integrated policy framework that ensures cross-sectoral synergy in addressing gender based violence. Data were collected through interviews with key stakeholders and document studies of regional and national planning instruments, including the RPJMD, RENSTRA, and relevant regulations. The analysis reveals that weak inter-agency coordination, limited use of gender-disaggregated data, low human resource capacity, and the absence of an incentive sanction mechanism are the main obstacles to effective policy implementation. Three policy alternatives were formulated: the development of a gender responsive complaint platform for violence against women and children, the integration of gender-disaggregated data systems, and the adoption of a reward punishment system for government agencies. Based on Dunn’s six evaluation criteria, the establishment of a gender-responsive complaint platform is considered the most effective and is recommended as a strategic solution. This policy is expected to strengthen institutional synergy, enhance intervention effectiveness, and foster an inclusive and sustainable protection system for women and children in Lampung Province.

The development of information technology has significantly transformed commercial activities, particularly through the emergence of electronic transactions or e-commerce. The convenience offered by digital trading systems provides various benefits for both consumers and business actors, such as time efficiency, ease of access, and broader market reach. However, behind these advantages, there are also several risks that may harm consumers, including discrepancies between product descriptions and actual goods, delivery delays, and potential online fraud. This study aims to analyze the legal protection for consumers in electronic transactions and the responsibilities of business actors within digital commerce systems. This research employs a normative legal research method using statutory and conceptual approaches. The findings indicate that consumer legal protection in electronic transactions has been regulated in various laws and regulations; however, in practice, several challenges remain in its implementation. Therefore, strengthening regulations, enhancing supervision of business actors, and increasing public legal awareness are necessary to create a safer electronic transaction system and ensure legal certainty for consumers.

The Right to Build Certificate (Hak Guna Bangunan/HGB), as evidence of land rights intended to provide legal certainty for right holders, may in practice be revoked through decisions of the State Administrative Court. Such revocation creates legal uncertainty regarding the legal status of the land and the position of the right holder, particularly where the certificate holder is not a party to the proceedings. This research aims to analyze the legal status of land following the revocation of an HGB certificate and to examine the legal remedies available to right holders in order to obtain legal certainty. The research employs a normative juridical approach through a literature review of statutory regulations and court decisions. The findings indicate that following the revocation of HGB Certificate Number B 222 in the name of PT Pertamina (Persero), the land reverts to state land, with Pertamina holding priority rights pursuant to Article 37 paragraph (4) of Government Regulation Number 18 of 2021. However, legal remedies through the priority rights mechanism do not provide absolute legal certainty, as the use of the term “may” reflects governmental discretion rather than a legal obligation. Consequently, legal certainty for PT Pertamina remains conditional and dependent upon administrative discretion, rather than constituting final legal certainty.

This study aims to analyze the innovation of the use of e-SDM Applications in improving the quality of digital employee data management at the Surabaya City Human Resources Development Agency (BKPSDM). This study uses a qualitative approach with a case study method through data collection techniques such as in-depth interviews, direct observation, and supporting documentation. The research analysis refers to the success factor model of e-Government innovation according to Maulidhia J.P., which includes aspects of leadership, stakeholders, resources, technology and information, processes, goals and values, and laws and regulations. The results of the study indicate that the implementation of e-SDM Applications can improve work efficiency, data accuracy, transparency, and ease of access to employee information through an integrated digital system. This success is supported by leadership commitment, collaboration between stakeholders, and the availability of adequate resources. However, this study also found several challenges, including technical system and network constraints, the need to increase human resource capacity, and the need for continuous regulatory and SOP updates. Overall, e-SDM innovations have made a positive contribution to improving the quality of employee data management in government environments.

In article 157A of Law Number 6 of 2023 that in the process of termination of employment, employers and permanent workers must carry out their respective obligations, employers can carry out suspension actions and still pay wages and other rights, but in reality employers rarely apply article 157A. The purpose of the research is to analyze the Implementation, Obstacles and Efforts on Workers' Rights in Wage Payment During the Termination of Employment Process at Palm Oil Company in Siak Regency. This type of research is Sociological legal research. In this research, three approaches are used, namely the legislative approach and the data source case approach using primary data and secondary data. The data collection technique used is primary data through interviews and questionnaires. The conclusion of this study is the legal protection of workers' rights during the termination of employment by the company through the settlement of industrial relations disputes in which there are various interpretations regarding the wage process. Article 157A of Law Number 6 of 2023 states that the responsibility of employers and workers remains valid until the industrial relations dispute settlement agency makes a decision. The implementation in the process of termination of employment is that workers are no longer allowed to work by the company but do not carry out suspension actions, but there are many companies that do not carry out things regulated by law. With the existence of multi-interpretation regulations on wages, the process provides uncertainty for workers, as well as in the interim decision submitted by the worker/plaintiff which is rejected by the judge which is clear that the worker can prove that the employer does not carry out his obligations as it should.

This study aims to examine the role of internal control and whistleblowing system in fraud prevention through a literature review appoarch. The background of this study is based on the persistenly high incidence of fraud cases that arise due to the suboptimal monitoring system and minimal compliance with applicable regulations in the organizations. Technique used is a literature review by examining varios relevant previous studies published between 2021-2025, obtained from google scholar. The result of the review indicate a significant correlation between internal control and whisteblowing system in efforts to prevent fraud in organizations in Indonesia. Internal control has a positive effect on fraud prevention efforts. Meanwhile, the whistleblowing system serves as a secure reporting mechanism, although several previuos studies show inconsistent result regarding its influence. The implication of this study highlights the importance of implementing effective internal control supported by an optimal whistleblowing system to enhance fraud prevention efforts within an organization.

This study aims to examine the implementation of tax planning for Corporate Income Tax at CV Wira Arya Sejahtera to legally reduce the tax burden in accordance with tax regulations. The approach used is a descriptive qualitative with a case study method. The data analyzed comes from the financial statements and Annual Tax Returns (SPT) of CV Wira Arya Sejahtera in 2023. The results of the analysis show that the implemented tax planning strategy is able to reduce the amount of Taxable Income (PKP), so that the amount of PPh payable can be reduced from Rp 200,119,828 to Rp 182,731,896. Thus, the company succeeded in achieving tax efficiency of Rp 17,387,933. The implementation of tax planning has a positive impact on tax efficiency and helps improve the company's financial condition. This shows that good tax planning can help companies optimize their tax obligations, increase cash flow, and create long-term benefits for the sustainability of their operations.

The Indonesia Pintar Program (PIP) serves as a strategic state instrument to ensure equitable access to education for children from low-income families, in accordance with the constitutional mandate. However, the prevalence of fund embezzlement poses a severe threat to the fulfillment of these educational rights. This study aims to analyze the structural and institutional dynamics triggering fund misappropriation, evaluate the effectiveness of current oversight mechanisms, and formulate strategies to mitigate such violations. This research employs a normative legal method with a descriptive-analytical approach, utilizing statutory and socio-legal analysis to examine regulations such as Law No. 20 of 2003 and relevant ministerial decrees. The findings reveal that embezzlement is driven by complex structural factors, including data asymmetry between Dapodik and DTKS, weak internal supervision, and a lack of transparency in fund distribution. Furthermore, legal enforcement remains suboptimal, often limited to administrative sanctions due to difficulties in proving mens rea and poor coordination among law enforcement agencies. The study concludes that current oversight mechanisms are insufficient to curb corruption in the education sector. Therefore, comprehensive reform is urgently needed, focusing on the integration of digital data systems, the implementation of e-audits, and the enhancement of civil society participation to ensure accountability. These measures are essential to protect the constitutional rights of children and ensure that education funds reach their intended beneficiaries without leakage.    

This study try to examine the impact of institutional, managerial, and public kepemilikan structures on the level of environmental, social, and governance (ESG) practices in manufacturing companies listed on the IDX between 2020 and 2024. This study's findings are supported by increasing transparency and business continuity, also in guiding ESG practices. The research method that is used is quantitative analysis using panel regression analysis. The study's sample consists of 27 manufacturing companies selected using the purposive sampling method, yielding a total of 135 observations over of a few years. The analysis's findings indicate that all the ownership do not significantly affect ESG. Conversely, company size and employee productivity as control variables have a positive impact on the ESG threshold. This shows the structure of kepemilikan is not the most important factor in determining ESG transparency for Indonesian manufacturing companies, which are primarily focused on the importance of jangka pendek. Implicitasi penelitian ini mengindikasi bahwa pengungkapan ESG is more negatively impacted by internal company capacity than by stock composition, therefore external regulations and technical assistance are crucial factors in guiding business operations.

This study analyzes the impact of fixed asset revaluation on corporate income tax liabilities in the domestic shipping sector. The background of this research is based on the importance of accurate fixed asset valuation in tax calculations, particularly for assets subject to value fluctuations, such as ships. The objective of this study is to identify the difference between the book value and the revalued value of ship fixed assets, and to analyze its implications for tax liabilities. This research uses a quantitative approach with descriptive analysis methods, utilizing secondary data from the financial statements of PT. ABC as a case study. The Wilcoxon signed-rank test was used to test the significant difference between the book value and the revalued value of assets. The results show a significant difference between the book value and the revalued value of PT. ABC's ship assets, resulting in an increase in tax liabilities. This research has significant implications for companies in implementing proper accounting practices and complying with applicable tax regulations, as well as for tax authorities in improving supervision and tax compliance.

Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distributed to 100 MSME taxpayers selected via purposive sampling. The data was analyzed using the Partial Least Squares (PLS) method with WarpPLS software. The results indicate that tax policy and subjective norms have a positive and significant effect on MSME tax compliance, while financial performance shows no significant effect. The adjusted R² value reveals that the model explains 87.2% of the variance in taxpayer compliance. To enhance MSME tax compliance, the government should simplify tax regulations, strengthen social norms through education and community engagement, and ensure consistent, transparent, and fair implementation of tax policies

Public service in the transportation sector plays a strategic role in ensuring public safety and comfort, particularly through roadworthiness testing (Kir) for public transportation. This study aims to analyze the implementation of public services in roadworthiness testing at the Bandar Lampung City Transportation Agency and to identify the factors influencing its service quality. The research employs a qualitative approach, with data collected through interviews, observations, and documentation. The results indicate that the roadworthiness testing has been implemented systematically in accordance with statutory regulations, covering the stages of registration, technical inspection, result determination, and administrative completion. The application of technical inspections and on-field safety inspections (ramp checks) demonstrates the local government's commitment to improving public service quality and transportation safety. However, the implementation still faces several obstacles, including technological system disruptions, long waiting times, limited testing facilities and infrastructure, and a lack of understanding among some service users regarding the importance of roadworthiness. This study concludes that enhancing public services in roadworthiness testing requires strengthening the service systems, increasing human resource capacity, and raising public awareness to ensure services operate more effectively and remain oriented toward the public interest

The rapid expansion of digital media use has intensified the practice of cyberbullying as a form of non-physical violence that seriously affects victims’ mental health, dignity, and human rights. In Indonesia, cyberbullying is not specifically regulated and still relies on general provisions in the Law on Electronic Information and Transactions (EIT Law), which often lead to multiple interpretations, overcriminalization, and potential restrictions on freedom of expression. This article aims to analyze the urgency of establishing a specific criminal offense for cyberbullying within the framework of human rights protection and the principle of proportionality in limiting freedom of expression in the digital sphere. This study employs a normative legal research method using statutory, conceptual, and comparative approaches to regulations in several countries. The findings indicate that the absence of specific norms on cyberbullying creates legal uncertainty and weakens victim protection while also opening opportunities for the misuse of legal provisions against legitimate expression. Therefore, it is necessary to formulate clear, proportional, and victim-oriented criminal regulations, supported by fair and transparent law enforcement mechanisms that are consistent with human rights principles in the digital era.

Violence against children remains a serious violation of human rights that continues to occur in various social environments, including religious-based educational institutions such as Islamic boarding schools, where children are in a highly vulnerable position both physically and psychologically. One case that drew public attention occurred at the Pesona Al-Qur’an Islamic Boarding School in Pesawaran Regency, which was resolved through a restorative justice approach without proceeding to court. This study aims to examine the mechanism of law enforcement against perpetrators of child abuse at the institution and to analyze the factors hindering the implementation of restorative justice in such cases. Using a normative-empirical research method, this study analyzes applicable laws and regulations supported by field data obtained through interviews, observations, and documentation. The results show that law enforcement was carried out through an investigation by the Pesawaran Resort Police, followed by the termination of prosecution by the Pesawaran District Prosecutor’s Office based on Regulation of the Attorney General of the Republic of Indonesia Number 15 of 2020 concerning the Termination of Prosecution Based on Restorative Justice. Case resolution was conducted through mediation involving the perpetrator, the victim, and their families, facilitated by law enforcement officers, resulting in an agreement in the form of an apology and compensation to the victim. However, the implementation of restorative justice still faces several obstacles, including limited public understanding, concerns about the loss of deterrent effects, power imbalances between victims and perpetrators, potential pressure on victims to accept reconciliation, and weak supervision of post-mediation agreements; therefore, strengthening oversight, improving the understanding of law enforcement officers and the community, and optimizing the role of child protection institutions are essential to ensure that restorative justice truly prioritizes the best interests of the child and provides substantive justice.

This study aims to determine the extent of the influence of network disruptions within the Ministry of Transportation's online system on the crew signing process (sign-on/sign-off) conducted by PT. Menara Suar Maritim, Tanjung Balai Karimun Branch. The online system is a vital instrument that supports the administrative efficiency of crew signing, serving as legal evidence and fulfillment of employment requirements on board in accordance with shipping regulations in Indonesia. In practice, this system acts as a link between shipping companies, government agencies, and the crew; thus, network stability is a decisive factor for the success of the process. However, frequent network disruptions lead to service delays, accumulation of physical files, and hindered ship departure schedules, which impact company operations. The method used is field research through direct observation, interviews with relevant parties, and library research by reviewing relevant regulations and literature to strengthen the analysis. This research is expected to serve as a reference for shipping companies and related agencies in improving the effectiveness of crew signing services to support smooth operational processes while ensuring maritime safety. The results indicate that network disruptions directly affect the document verification stage, as well as the data input process for the issuance of signing certificates.

The management of Regional Government Assets is an imprortant aspect in supporting the effectiveness and efficiency of local government administration. One of the problems frequently faced by local governments is the high maintenance cost of official vehicles that are damaged or no longer fit for use, which leads to budget inefficiency and prevents effective asset management. This research used a qualitative research method, with data collection techniques consisting of interviews, observation, and documentation studies. The results of the research indicated that the disposal of damaged official vehicles was carried out through aucation and destruction mechanisms following the provisions of applicable laws and regulations. The disposal of official vehicles has been proven to reduce maintenance cost burdens and improve the efficiency of regional asset management. Therefore, the disposal of damaged offical vehicles constitutes a strategic solution for achieving efficient and accountable management of regional government assets.

This study examines the binding force of the WHO Patient Safety Rights Charter (2024) as a soft law instrument within the Indonesian legal system and evaluates the potential application of its principles in the formulation of national health policies. The research employs a normative juridical method with descriptive, analytical, and comparative approaches toward international norms, including the International Covenant on Economic, Social and Cultural Rights (ICESCR) and the Global Patient Safety Action Plan (2021–2030), as well as relevant national regulations. The findings indicate that although the WHO Charter is not legally binding, it possesses substantial normative and moral authority derived from the ethical legitimacy of the World Health Organization and its alignment with the principles of the right to health. In Indonesia, several principles of the Charter have been partially reflected in Law No. 17 of 2023 on Health; however, normative gaps remain, particularly regarding patients’ participatory rights and medical justice. Soft law acquires its normative strength through moral legitimacy, broad acceptance, and integration into domestic policy frameworks. The study concludes that strengthening legal protection for patient safety in Indonesia requires the explicit incorporation of the WHO Charter’s principles into implementing regulations, thereby fostering a health law system that is equitable, accountable, and grounded in human rights.

The rapid development of financial technology (fintech) and crypto assets has created a paradox in the global financial system: while promoting inclusion and efficiency, it also opens new vulnerabilities for money laundering offenses. Notaries, as public officials and legal professionals involved in various financial and business transactions, are at the forefront of preventing this misuse. This article analyzes the specific risks of money laundering through fintech and crypto assets and formulates the due diligence framework required by notaries in carrying out their preventive functions. The research method uses a normative juridical approach with doctrinal analysis of regulations and international standards, enriched with case studies and best practice references. The findings indicate that notaries face three main challenges: (1) difficulty in identifying parties in virtual transactions, (2) the volatility and relative anonymity of crypto assets, and (3) the gap between the speed of technological innovation and regulatory adaptation. This article proposes an Enhanced Digital Due Diligence (ED3) model that integrates digital verification technology, blockchain forensic analysis, and a dynamic risk-based approach. This framework is expected to strengthen the role of notaries as gatekeepers in the rapidly evolving digital financial ecosystem while maintaining the profession's relevance in the era of digital transformation.

This research aimed to evaluate the implemention of the self assessment system in the collection of taxes on certain goods and services no food and/or beverages (restaurant tax) in increasing local revenue in Sikka Regency. This research was based on the fact that the realization of restaurant tax revenue has not yet been optimal, which was caused by dishonesty amomg taxpayers in reporting their sales turnover. The research method used in techniques including interviews, observation, and document studies. The results of this research indicated that the evaluation of the implemention of the self assessment system in the collection of taxes on certain goods and services on food and/or beverages (restaurant tas) in creasing local revenue has been carried out following the provisions of the applicable regional regulations but has not yet been fully optimal. This was due to the challenges and constraints faced by the Regional Revenue Agency in collecting restaurant taxes. The challenges encountered include dishonesty among taxpayers in reporting their sales turnover, while the constraints include the low level of  awareness and understanding of taxpayers regarding procedures for self-calculation, reporting, and payment. However, the Regional Revenur Agency has undertaken various efforts or strategies to increase restaurant tax revenue in Sikka Regency, such as conducting spot checks, implementing education and socialization programs, utilizing and installing technological tools such as M-Pos, and enforcing strict supervision to improve restaurant tax revenue targets and enchance local revenue in Sikka Regency, so that more optimal targets can be achievied

Cooperatives, as the backbone of the people's economy, play a strategic role in improving the welfare of their members, particularly through the management of business profits. This role becomes even more complex when cooperatives receive government assistance sourced from state finances, as its management concerns not only the internal interests of the cooperative, but also the public interest. In practice, the extensive authority of cooperative administrators is often not balanced with strict restrictions and effective oversight mechanisms, thereby creating the potential for abuse of authority and weak accountability. The purpose of this study is to determine whether legal regulations can limit the authority of administrators so that they do not abuse government assistance and to determine whether existing regulations provide adequate oversight mechanisms. The research method used was normative juridical with a statutory approach and a conceptual approach. The results of the study show that normatively, the authority of cooperative administrators has been limited through the principle of delegation from member meetings and accountability obligations, and reinforced by the state financial legal regime through government assistance. In addition, the supervisory mechanism has been regulated in layers through internal and external supervision, although in practice it still has the potential to be formalistic. The implication of this study is the importance of strengthening the implementation of authority restrictions and effective supervisory mechanisms in order to realize accountable, transparent, and sustainable cooperative governance, while maintaining public trust in government assistance programs.