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This study aims to evaluate the financial condition of four private banks, namely Bank Mega, Bank JTrust, Bank Danamon, and Bank Panin listed on the Indonesia Stock Exchange during the period 2015 to 2024. The analysis uses the Risk-Based Bank Rating (RBBR) approach with a quantitative method, where the data source is derived from published annual financial statements. The sampling technique was carried out by purposive sampling with the criteria of financial statements available for the last 10 years and the fluctuations in profits in the last three years. The bank's health assessment is carried out through four main aspects. First, the risk profile is measured using non-performing loan (NPL) ratios and liquidity levels through the Loan to Deposit Ratio (LDR). Second, Good Corporate Governance (GCG) is evaluated based on regulatory compliance and transparency reporting. Third, profitability which includes the return on asset ratio (ROA) and net interest margin (Net Interest Margin / NIM). Fourth, the capital aspect is analyzed through the Capital Adequacy Ratio (CAR). The results of the study show that in general, the four banks are in a healthy condition, especially in terms of capital and governance, which reflects the bank's ability to meet the minimum capital requirements and maintain management practices in accordance with banking industry standards. However, significant differences were found in the risk and profitability aspects. Banks that have less than optimal risk management tend to experience an increase in NPLs, while banks that are more efficient in managing operational costs are able to maintain ROA and NIM at a more stable level. In addition, external factors such as global economic conditions, monetary policy, interest rates, and interbank competition also affect financial performance.

This study aims to systematically review the effectiveness of occupational health and safety (OHS) programs in improving patient safety in hospitals. The background of this study highlights the importance of occupational safety as an integral part of healthcare quality, where failures in OHS management may not only affect healthcare workers but also directly impact patient outcomes. The method used was a systematic literature review guided by the PRISMA approach, covering articles published between 2020 and 2025. A total of 28 articles were analyzed after a rigorous screening process from 412 initial records across multiple databases. The findings reveal that OHS programs contribute to patient safety through structured training and education, transparent risk management and incident reporting systems, and the establishment of a strong safety culture. These efforts have been shown to reduce adverse events, hospital-acquired infections, and medical errors. The implications of this review highlight that strengthening OHS programs should be considered a strategic component in hospital management to achieve sustainable improvements in patient safety and quality of care.

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.

This research aims to design and implement a website-based E-Presence information system with geolocation integration in the Technical Implementation Unit (UPT) of the Situbondo Job Training Center (BLK). This system was developed as a solution to problems that arise in the manual attendance mechanism, which is prone to recording errors, data manipulation, and delays in recapitulation of the attendance of trainees. By applying the Waterfall approach as a software development methodology, this research goes through several important stages, namely needs analysis, system architecture design, coding, quality testing, and maintenance. Key features developed in the E-Presence system include attendance validation based on GPS location to ensure the authenticity of the user's position, real-time attendance data recording that is stored directly to the database, and automated reporting that simplifies the administration and attendance evaluation process of trainees. The use of this technology is expected to increase the effectiveness, efficiency, accountability, and transparency in the management of attendance data, while supporting the implementation of modern information systems in regional job training institutions. The results of the implementation show that the E-Attendance system is able to provide several significant benefits, including increasing the accuracy of attendance data, reducing the potential for fraud, accelerating the recapitulation process, and supporting decision-making in training activities. In addition, this system also provides added value in the form of increased trust in attendance administration management because the transparency of the data produced can be monitored directly. Thus, the design of a website-based E-Presence information system with geolocation integration at BLK Situbondo has proven to be effective in overcoming the problem of manual attendance, while contributing to improving service quality, technological innovation, job training governance, and strengthening digital transformation in the education and training sector.

This narrative review aims to explore the transformation of occupational health and safety (OHS) in the era of healthcare digitalization. The background highlights the increasing complexity of hospital services and the urgent need to integrate digital innovation into OHS programs. The method used was a narrative review based on 32 articles published between 2020 and 2025, selected through systematic search in PubMed, Scopus, ScienceDirect, and Google Scholar. The findings indicate that digital health technologies, including wearable devices, electronic incident reporting systems, and mobile applications for infection control, significantly enhance the effectiveness of OHS by improving compliance, strengthening safety culture, and reducing hospital-acquired infections and adverse events. Nevertheless, challenges remain regarding infrastructure readiness, digital literacy, and data security. The implications of this study suggest that hospitals and policymakers should consider digital-based OHS strategies as an integral part of patient safety improvement and quality health services.

The effectiveness of reporting within the reporting information system at Community Health Centers (Puskesmas) is crucial for supporting data‑driven decision‑making, health‑program planning, and performance monitoring. Accurate and timely reporting enables healthcare administrators to analyze trends, allocate resources efficiently, and improve patient outcomes through evidence‑based interventions. This article analyzes the factors influencing reporting effectiveness at Puskesmas in Serang Regency, including technological, human‑resource, and organizational factors. The study employs a literature‑review and case‑analysis approach, highlighting challenges and offering recommendations to improve reporting effectiveness. The results indicate that limitations in infrastructure, staff competency, digital literacy, as well as management support and policy, are key factors that must be addressed to optimize the reporting system in Serang Regency’s Puskesmas. Technological barriers—such as inadequate hardware, software, and internet connectivity—often hinder the seamless collection and transmission of health data. Human‑resource challenges, including insufficient training and low digital literacy among staff, can lead to data‑entry errors and delays. Organizational factors—such as clear policies, standard operating procedures, and a supportive management culture—are also essential for sustaining high‑quality reporting practices. Furthermore, the integration of health informatics and continuous quality‑improvement initiatives can enhance the reliability and usability of reported data, ultimately supporting better health outcomes at the community level. The study concludes that a holistic approach—encompassing technological upgrades, ongoing staff development, and strong organizational leadership—is necessary to ensure the effectiveness and sustainability of reporting systems in primary‑healthcare settings.

This study aims to analyze the extent to which Statement of Financial Accounting Standards (PSAK) 109 on Zakat Accounting has been implemented in the financial reporting of Amil Zakat Institutions. PSAK 109 is designed as a guideline to ensure that the management of zakat, infaq, and alms funds is carried out in an accountable, transparent, and Sharia-compliant manner. The research employs a qualitative descriptive approach, using in-depth interviews, observation, and documentation as data collection techniques, allowing for a comprehensive exploration of zakat accounting practices applied by the institution. The findings indicate that the Amil Zakat Institution has implemented most aspects of PSAK 109, particularly in the recognition, measurement, and presentation of zakat funds, which are clearly separated from non-zakat funds. This practice demonstrates a positive effort by the institution to maintain accountability and transparency in managing public funds. However, the study also reveals weaknesses in the disclosure aspect, especially in the Notes to Financial Statements (CALK), where the information provided remains limited and has not fully met the requirements of PSAK 109. Such limitations reduce the overall quality and transparency of financial reporting. The main challenges in implementing PSAK 109 include the limited number of human resources with sufficient technical knowledge of zakat accounting, the inadequacy of the existing accounting information system, and the lack of intensive technical training. These issues hinder the optimal application of PSAK 109 and may lead to inconsistent interpretations in practice. Therefore, strategic improvements are required through internal capacity building, the development of integrated accounting information systems, and continuous assistance from relevant authorities. These efforts are expected to enhance the quality of zakat financial reporting, making it more transparent, accountable, and Sharia-compliant, while also strengthening public trust in Amil Zakat Institutions as trustworthy managers of public funds.

The purpose of this research is to understand and examine the level of understanding and problems faced by teachers towards the implementation of the independent curriculum in physical education learning. The population of this study is all PJOK subject teachers in Pasuruan Regency and use cluster random sampling. The instruments in this research used questionnaires, interviews and documentation. Data analysis techniques use quantitative and qualitative descriptive techniques. Quantitative analysis is obtained from the results of teachers filling out questionnaires and analyzed using percentage formulas. While qualitative analysis using data reduction, data presentation, and making conclusions. The results of filling out a questionnaire on the level of teacher understanding of the implementation of the independent curriculum in physical education learning in elementary schools in Pasuruan Regency were obtained 75,53% with the category of understanding most. At the planning stage, 76,40% were obtained, the learning implementation stage was 74,74%, the learning assessment was 74,99%, the processing and reporting stage of assessment results was 75,64%, and the reflection and follow-up stage was 75,26%. Furthermore, the problem that becomes difficult is when carrying out learning which leads to strengthening the Pancasila Student Profile. So it can be concluded that the level of teacher understanding of the implementation of the independent curriculum in PJOK learning in junior high schools in Pasuruan Regency results in understanding most of it. And the most difficult problem lies in Pancasila Student Profile.  

Human trafficking is a highly complex form of transnational crime involving transnational criminal networks. This crime generally originates from developing countries with unstable socio-economic conditions, where women and children are often the primary victims. They are forced or tricked into working in exploitative sectors, particularly sexual exploitation, labor exploitation, and other forms of oppression that benefit agents, distributors, and organized crime syndicates. In Indonesia, regulations regarding this crime are stipulated in Law Number 21 of 2007 concerning the Eradication of the Crime of Human Trafficking. This study aims to determine the form of legal protection provided to victims of human trafficking in the jurisdiction of the Surabaya Police, as well as to understand the various obstacles faced by police officers and the efforts made to overcome them. The research method used is empirical juridical, namely examining the law in practice through primary data obtained from interviews, observations, and official documents, then combined with secondary data in the form of legal literature, laws and regulations, and tertiary legal materials to support the analysis. This study found that the Surabaya City Police have implemented legal protection measures for victims of human trafficking in accordance with applicable regulations, from handling reports and conducting investigations and inquiries, to coordinating with relevant agencies such as social services, women's and children's protection agencies, and non-governmental organizations. However, several obstacles remain, including limited police resources, low victim awareness of reporting cases, and threats from perpetrators that discourage victims from cooperating. Despite this, maximum efforts continue to be made through improved inter-agency coordination, legal and psychological assistance for victims, and firm law enforcement against perpetrators. Therefore, it can be concluded that legal protection for victims of human trafficking at the Surabaya City Police has been quite effective, although institutional strengthening and increased public legal awareness are still needed.

Vocational education in Indonesia faces a serious challenge in the form of a gap between the competencies of Vocational High School (SMK) graduates and the evolving needs of the workforce. Timika City, despite having the largest number of vocational high schools (SMK) in Papua, has not yet fully demonstrated optimal educational management quality, particularly in the aspect of school administration. This condition has resulted in low effectiveness in data recording, documentation of industrial work practices, and reporting and evaluation of partnerships with the business and industrial world (DUDI). This study aims to explore and analyze administrative management strategies that can improve educational quality while strengthening the work readiness of vocational high school students in Timika City. The research method used is a descriptive qualitative approach with content analysis of secondary data, including government policy reports, educational statistics, and the latest scientific literature. The results show that weaknesses in the administrative system are one of the factors inhibiting the achievement of competitive vocational education quality. The implementation of management strategies based on Total Quality Management (TQM) principles, particularly through the Plan–Do–Check–Act (PDCA) cycle, data-driven decision-making, and the involvement of all school elements, has proven effective in increasing the efficiency and accountability of administrative services. The discussion also emphasized the importance of transformational leadership from school principals, developing the competencies of administrative staff, utilizing information technology in administrative systems, and strengthening strategic partnerships with the industrial and industrial sectors (DUDI). Therefore, it can be concluded that school administrative management is not merely a technical function, but rather a strategic component in building a vocational education ecosystem that is adaptive, relevant, and oriented to the needs of the workplace. This research recommends that school policymakers and local governments strengthen administrative governance systems to support educational quality and improve the job readiness of vocational high school graduates.

Bullying is a persistent social issue frequently found in school settings and remains a concern in many countries. This study was initiated based on observations at SMPN 17 Pekanbaru, where numerous students were found to have experienced bullying. The purpose of this community service program was to introduce and promote a digital reporting platform for junior high school students, designed to be safe, interactive, and evidence-based, thereby enabling victims or witnesses to report incidents more easily. The methods applied included socialization, practical demonstration, and evaluation, involving 40 students as participants in the program. The intervention introduced the “BeSafe” website, which aims to provide a secure and user-friendly channel for reporting bullying anonymously and independently. The findings indicate that the website achieved a usability score of 82.2%, categorizing it as highly feasible and appropriate for use among adolescents. Furthermore, BeSafe was able to offer comfort, security, and accessibility for students in addressing bullying cases. An evaluation carried out one month after the program revealed that 20 bullying complaints had been successfully submitted through the platform, showing its effectiveness in encouraging students to speak up and utilize digital solutions without fear of exposure. In conclusion, the BeSafe platform is proven to be suitable as a medium for reporting bullying cases and holds significant potential to support preventive measures in schools. Beyond serving as a reporting tool, it can also act as an educational and protective medium that fosters a safer, more inclusive, and supportive school environment, ultimately contributing to the broader efforts of reducing bullying and enhancing students’ psychological well-being.

This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms

Quality education services are closely linked to the effectiveness of financial and asset governance within local government institutions. This study aims to explore in depth the strategic role of the Finance and Assets Subdivision in enhancing the effectiveness of education services under the Central Kalimantan Provincial Education Office. Using a descriptive qualitative approach, data were collected through interviews, observation, and documentation. The analysis was carried out following the Miles and Huberman model, which involves data reduction, data display, and conclusion drawing. The results indicate that the Finance Subdivision plays a critical role in needs-based budget planning, ensuring that financial allocations align with educational priorities and policies. It manages key funding sources such as School Operational Assistance (BOS) and Special Allocation Funds (DAK) with a focus on transparency, accountability, and timely reporting. Meanwhile, the Asset Subdivision contributes through systematic recording, equitable distribution, and optimal utilization of regional property. These responsibilities are supported by regular training programs and consistent monitoring to ensure that facilities remain functional and beneficial for educational purposes. The implementation of integrated digital management systems, such as SIMDA, SIKD, and SIPKD, has significantly improved data accuracy, accessibility, and overall management efficiency. These systems allow for more transparent governance and facilitate informed decision-making at the institutional level. The study concludes that the active and coordinated role of the Finance and Assets Subdivision forms a strong foundation for professional, efficient, and sustainable education governance. The findings suggest that strengthening human resource capacity, enhancing interdepartmental coordination, and further integrating digital information systems are essential strategies to improve the quality and equity of education services in the region. Such improvements will contribute to achieving better educational outcomes and fostering public trust in government-managed education services.

This research aims to design and build a web-based syar'i clothing inventory information system at Umama Gallery Yogyakarta. The background of this research is based on the problem of inventory management which has been done manually, which often causes obstacles such as delays in stock information, potential recording errors, wasted paper, and difficulties in preparing inventory reports quickly and accurately. To overcome these problems, a web-based information system was developed by referring to the Software Development Life Cycle (SDLC) Waterfall model, which includes the stages of planning, needs analysis, design, implementation, and testing. Research data was obtained through interviews with store managers and literature studies to support the analysis and design of the system. The implementation results show that the inventory information system built is able to simplify the process of recording and monitoring inventory in real-time, thereby helping to reduce the potential for recording errors and speeding up the reporting process. In addition, this system also reduces dependence on physical documents, making it more environmentally friendly and efficient in the use of resources. Available features include data management of goods, suppliers, users, incoming and outgoing goods transactions, and user account management. The integration of these features supports comprehensive inventory management, improves operational efficiency, and facilitates management in making accurate, data-driven decisions. With this system, Umama Gallery Yogyakarta has gained an effective, reliable, and integrated tool to support smooth operations and more modern and professional inventory management. Similar systems have the potential to be implemented in similar businesses to improve inventory management quality and competitiveness in the digital age.

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.

This research examines in-depth legal protection against cybercrime in Indonesia, with a specific focus on ransomware attacks. It also evaluates the 2025 Draft Cyber Security and Resilience Law (RUU KKS) as a measure to strengthen the national cyber defense system. The increase in ransomware cases targeting personal data, public institutions, and vital infrastructure has posed a serious threat to information security and national stability. Although the 2008 Electronic Information and Transactions Law (UU ITE) and the 2022 Personal Data Protection Law (UU PDP) serve as the legal basis, these two regulations do not yet specifically and comprehensively regulate ransomware. This results in challenges in law enforcement and victim protection, both in technical aspects, coordination, and human rights protection. The research method used is normative legal with a qualitative approach, which includes analysis of primary and secondary legal materials, as well as comparisons with regulations in several countries that have more mature ransomware handling mechanisms. The analysis of the 2025 Cyber Security Bill (RUU KKS) indicates that this draft regulation has the potential to strengthen the authority of cyber authorities, mandate reporting of cyber incidents, and impose stricter sanctions on perpetrators. However, implementing this policy requires effective cross-agency coordination, transparent oversight, and synergy between the public and private sectors. This study concludes that the 2025 Cyber Security Bill (RUU KKS) represents a strategic step in building a national cybersecurity system that is adaptive, integrated, and responsive to evolving cyber threats. However, its success will depend heavily on improving public digital security literacy, multi-sectoral collaboration, investment in detection and prevention technology, and guaranteeing human rights protection. These findings are expected to provide input for policymakers in formulating comprehensive and sustainable cybersecurity regulations as a bulwark of national defense in the digital era.

This study aims to analyze the influence of Accounting Conservatism, Corporate Governance, and Financial Distress on Tax Aggressiveness in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. This study uses a quantitative approach with secondary data in the form of annual financial reports of sample companies. Sampling was carried out using a purposive sampling technique, resulting in 14 companies that met the research criteria with a total of 70 observations over five years. The analysis method used is panel data regression, and testing was conducted using E-Views 12 software. The main objective of this study is to determine the extent to which conservatism practices in financial reporting, corporate governance, and the company's financial condition (in the context of financial distress) can influence the company's tendency to engage in tax aggressiveness, namely efforts to minimize the tax burden legally but aggressively. The results of the study indicate that simultaneously, the three independent variables—accounting conservatism, corporate governance, and financial distress—have a significant influence on tax aggressiveness. However, only corporate governance (as proxied by institutional ownership) and financial distress were found to have a significant influence on tax aggressiveness. In contrast, accounting conservatism and corporate governance, as proxied by managerial ownership, did not show a significant influence. These findings suggest that companies with high institutional ownership tend to be better able to control aggressive tax management practices, while financial distress encourages management to seek tax efficiency measures as a survival strategy. This research contributes to the interests of regulators and stakeholders in understanding the factors influencing tax aggressiveness in vital industrial sectors such as non-cyclical consumer goods.

This study aims to investigate the influence of workload, competence, and red flags on auditors' ability to detect financial statement fraud. Fraud detection is a crucial aspect of the audit process, especially amidst increasing business complexity and pressure on the integrity of financial reporting. This study was conducted on 104 external auditors working at 12 Public Accounting Firms (KAP) operating in the Bekasi area. Respondents were selected using a purposive sampling technique, namely selecting samples based on certain criteria relevant to the research objectives. Data collection was carried out by distributing questionnaires compiled based on research variable indicators, then analyzed using hypothesis testing with the help of SPSS Statistics software version 26. The results of the analysis indicate that partially, the variables of workload and red flags have a negative influence on auditors' ability to detect financial statement fraud. This indicates that auditors with high workloads or who do not accurately identify red flags have a lower tendency to detect fraud. Conversely, auditor competence shows a significant positive influence on fraud detection ability. Auditors who have adequate knowledge, skills, and experience tend to be more capable of identifying and analyzing indications of fraud in financial statements. Simultaneously, the three independent variables—workload, competence, and red flags—significantly influence auditors' ability to detect financial statement fraud. This finding underscores the importance of managing auditor workload, improving competence through ongoing training, and developing a thorough understanding of red flag indicators to enhance audit effectiveness and financial statement quality. This research is expected to contribute to the development of audit practices and the enhancement of auditor professionalism in Indonesia.

Corruption is a severe issue that threatens good government and impedes national growth. Various legislative tools, including Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 concerning the Eradication of Criminal Acts of Corruption, have been used in Indonesia to combat corruption, as well as the establishment of special institutions such as the Corruption Eradication Commission (KPK). Although regulations and institutions for eradicating corruption are available, the implementation of the law in the field still faces various obstacles, including weak coordination between law enforcers, political intervention, and the effectiveness of sanctions imposed on perpetrators of corruption. The study seeks to analyze the legal framework governing corruption eradication in Indonesia and identify obstacles in its implementation. This study also looks at legal tactics that can be used to improve the efficacy of anti-corruption efforts. This study takes a normative legal approach and concentrates on analyzing pertinent laws and regulations, court records, and scholarly works. This study's data came from secondary sources including books, scientific journals, and reports from anti-corruption organizations, as well as primary sources like relevant laws and regulations. It is anticipated that this investigation will provide a deeper insight of the effectiveness of the law in eradicating corruption in Indonesia and to find aspects that need to be improved in the existing legal system. Thus, this study can provide academic contributions and practical recommendations for policymakers to strengthen the eradication of corruption in Indonesia. In addition to analyzing the legal framework and challenges, this study also explores the role of public awareness and participation in the fight against corruption in Indonesia. Public involvement, such as through the reporting of corrupt activities and participation in anti-corruption campaigns, can significantly contribute to strengthening anti-corruption efforts.

This study aims to analyze the influence of demographic factors on the compliance of income tax (PPh) reporting among elementary school teachers in Padang City. Compliance with income tax reporting is crucial in supporting a sound and fair tax system. The demographic factors examined in this study include age, education level, and length of teaching. These three factors were chosen because they have the potential to influence teachers' level of understanding and awareness regarding their tax obligations. A quantitative approach was used in this study using a survey method conducted in Padang City. Data collection was conducted by distributing questionnaires to 39 respondents who were elementary school teachers in the area. The distributed questionnaires contained questions related to demographic factors and income tax reporting compliance. The collected data were then analyzed using a normality test and multiple linear regression to examine the influence of demographic factors on PPh reporting compliance. The results of the normality test showed that the data obtained were normally distributed, meaning the collected data could be used for further analysis. A multiple linear regression test was used to determine the simultaneous influence of demographic factors on PPh reporting compliance. The results of the analysis showed that demographic factors simultaneously had a significant effect on PPh reporting compliance among elementary school teachers in Padang City. This indicates that teachers' demographic characteristics, such as age, education level, and length of teaching, are closely related to their awareness of reporting income tax. Partially, the test results indicate that age and education level significantly influence compliance with income tax reporting. Older teachers tend to have a better understanding of tax obligations, while teachers with higher education levels are also more aware of the importance of reporting their taxes correctly.