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Pendistribusian bantuan yang efisien menjadi tantangan utama dalam proses penyaluran. Penelitian ini bertujuan untuk merancang sistem cerdas yang mampu memetakan dan menyalurkan bantuan secara optimal dengan pendekatan algoritmik. Metodologi yang digunakan meliputi pemodelan sistem dengan menggunakan Unified Modeling Language (UML), perancangan struktur basis data relasional, dan perancangan algoritma penyaluran berdasarkan kriteria prioritas dan efisiensi logistik. UML digunakan untuk menggambarkan arsitektur sistem secara visual, meliputi use case, class, dan diagram aktivitas. Perancangan basis data dilakukan untuk memastikan integritas data dan kemudahan pengelolaan informasi bantuan, lokasi, dan kebutuhan penerima. Algoritma yang dikembangkan memanfaatkan pendekatan heuristik untuk menentukan rute penyaluran dan prioritas penerima berdasarkan parameter lokasi geografis. Hasil penelitian ini berupa prototipe model konseptual yang dapat digunakan sebagai dasar pengembangan sistem cerdas berbasis teknologi untuk mendukung proses penyaluran bantuan yang adaptif dan responsif.

Maraknya kasus kecurangan atau manipulasi dokumen sertifikat atau piagam penghargaan pada proses Penerimaan Peserta Didik Baru (PPDB) di berbagai wilayah di Indonesia, menjadi permasalahan yang serius untuk diselesaikan. Tindakan ini dapat merugikan para siswa yang telah berprestasi secara jujur, merusak kepercayaan masyarakat terhadap integritas pendidikan dan kredibilitas sistem PPDB itu sendiri, sehingga berdampak pada kepercayaan masyarakat kepada institusi atau lembaga pendidikan dan pemerintah. Metode penelitian yang dipergunakan adalah case studies research. Peneliti menggunakan metode Rapid Application Development (RAD) untuk pengembangan sistem dan blackbox testing berbasis equivalent partition untuk metode pengujian sistem. Berdasarkan hasil blackbox testing berbasis equivalent partition, bahwa sistem informasi verifikasi online yang dibangun, secara keseluruhan fungsionalitasnya sudah berjalan dengan baik. Sistem yang dibangun juga sudah sesuai dengan kebutuhan pengguna dalam mengakomodir permasalahan terkait dengan verifikasi sertifikat secara online, sehingga dapat meminimalisir praktik kecurangan atau manipulasi dokumen sertifikat atau piagam penghargaan.

Employee integrity plays an important role in maintaining company trust and reputation. This study aims to analyze the effect of flexibility of working hours and work stress on employee integrity at PT Bank Negara Indonesia Inc. The purpose of this study was to analyze the effect of working hour flexibility and work stress on employee integrity at PT Bank Negara Indonesia Tbk, especially in the DGL (Digital Development) division in the mobile banking team. The research design adopted in this study is quantitative research with a descriptive approach. Data were collected from 33 respondents through questionnaires. The data were analyzed by carrying out instrument tests which include validity and reliability tests, classical assumption tests, then followed by multiple linear regression, partial tests, simultaneous tests and coefficient of determination tests. The results of this study show that partially, flexibility in working hours has a positive and statistically insignificant effect on employee integrity. Job stress has a negative and statistically significant effect on employee integrity. Simultaneously, both variables affect employee integrity at PT Bank Negara Indonesia Tbk. The results of this study have important implications for company management in developing strategies that improve employee integrity.

The moral crisis and rampant corruption among Christian leaders pose serious challenges that erode the credibility and integrity of religious institutions. This phenomenon not only tarnishes the image of Christianity institutionally but also weakens the foundation of ethics and spiritual values that should guide the lives of the congregation. This issue becomes even more pressing when it occurs in the realm of Christian education, a place where future leaders should be formed. This study aims to analyze Jonathan Lamb's concept of integrity as a strategic framework for addressing this crisis, especially in the context of Christian educational institutions. Using a qualitative approach and literature review, this study highlights Lamb's holistic view of integrity, which encompasses three main dimensions: wholeness of the person (wholeness), consistency between beliefs and actions (consistency), and full accountability to God (accountability to God). Lamb's concept of integrity is highly relevant amidst the increasing need for leaders who are not only competent but also possess proven character. The findings of this study indicate that to effectively implement the concept of integrity, Christian educational institutions need to take a two-pronged approach: first, comprehensively reform the curriculum so that integrity values are not only a separate subject, but are integrated into all disciplines and learning activities; Second, building an institutional culture that emphasizes moral exemplarity from leaders, lecturers, and educational staff. Furthermore, a sustainable character development system, transparent accountability evaluation, and open ethical discussion are needed. Education is not only about knowledge transfer, but also about character transformation. Therefore, integrity must be seen as the core of Christian education, not an add-on. This study concludes that Lamb's concept of integrity can be a transformative model that encourages the formation of future leaders with strong character, prevents moral failure, and restores public trust in Christian institutions

This research aims to examine the influence of professional ethics on the improvement of public accountants’ integrity in Indonesia. Professional ethics is a crucial element in maintaining the quality and credibility of audited financial statements. The study employs a quantitative descriptive approach, with data collected through questionnaires distributed to public accountants across various Public Accounting Firms (KAP) in Indonesia. Data analysis was conducted using simple linear regression. The results reveal that professional ethics—including principles such as integrity, objectivity, competence, confidentiality, and professional behavior—have a significant effect on the integrity of public accountants. A determination coefficient of 57.4% indicates that more than half of the variation in integrity can be explained by the application of professional ethics. These findings emphasize the critical role of ethical practices in strengthening public trust and supporting the stability of the national financial system. This study contributes to the development of ethical oversight and professional conduct standards for public accountants in Indonesia.

Bureaucratic reform in Indonesia is a key focus of the government to improve the quality of public services that are effective, efficient, and accountable. This study aims to analyze the implementation of Dynamic Governance in the development of the Integrity Zone at the East Java Provincial Education Quality Assurance Agency. The method used is a descriptive qualitative approach, which allows for a deep understanding of the perspectives of employees and the community. The findings indicate that the application of the elements of Thinking Ahead, Thinking Again, and Thinking Across in Dynamic Governance can improve public services at the East Java Provincial Education Quality Assurance Agency. However, there are still challenges in employees' understanding of the concept of the Integrity Zone and resistance to change. The implications of this study highlight the importance of training and socialization to enhance employees' understanding, as well as cross-sectoral collaboration in achieving the goals of a clean and service-oriented Integrity Zone. This research is expected to contribute to the development of a more adaptive and responsive governance model that addresses community needs.  

Krisis moral yang melanda dunia pendidikan modern menuntut pendekatan pendidikan karakter yang lebih mendalam dan integral. Meskipun kebijakan seperti Penguatan Pendidikan Karakter (PPK) telah digulirkan, implementasinya seringkali hanya bersifat simbolis dan tidak menyentuh akar pembinaan jiwa peserta didik. Studi ini mengkaji konsep pendidikan karakter dalam pandangan Ibnu Miskawaih, seorang filsuf Muslim abad ke-10, yang menekankan pentingnya penyucian jiwa (tazkiyat al-nafs), pembiasaan amal saleh, dan peran akal dalam membentuk perilaku moral. Penelitian ini menggunakan metode studi pustaka dengan pendekatan deskriptif-kualitatif melalui telaah kritis terhadap karya utama Ibnu Miskawaih, Tahdzib al-Akhlak, serta sumber sekunder yang relevan. Hasil kajian menunjukkan bahwa konsep karakter menurut Ibnu Miskawaih tidak hanya menekankan aspek lahiriah, tetapi juga pembentukan moral batiniah melalui integrasi spiritual, intelektual, dan etis. Pendekatannya yang menyeimbangkan akal dan nafsu menjadi sangat relevan dalam merespon degradasi moral, krisis integritas, dan pragmatisme pendidikan saat ini. Studi ini menyimpulkan bahwa pemikiran Ibnu Miskawaih dapat dijadikan fondasi bagi pengembangan kurikulum karakter yang tidak hanya mencerdaskan secara kognitif, tetapi juga membentuk manusia berakhlak dan bermartabat. Studi ini juga merekomendasikan integrasi nilai-nilai klasik Islam ke dalam sistem pendidikan nasional sebagai langkah strategis menuju pendidikan yang transformatif dan berakar pada nilai spiritual.

Psychological assessment is an important tool in guidance and counseling practice that aims to gain an in-depth understanding of an individual's psychological state. However, its implementation can pose ethical challenges, particularly in relation to confidentiality and objectivity. This article critically examines how professionals in guidance and counseling can maintain their integrity when applying the ethical principles of their profession. It draws on theories on professional ethics and also explores the advantages and limitations of psychological assessment and its implications for counseling services. The analysis shows that maintaining professionalism depends on a high level of ethical awareness, as well as supervision and self-reflection of counselors.

This study aims to develop a formative assessment model that can improve academic integrity and honesty of elementary school students. The research method used is research and development (R&D) with the following stages: preliminary study, product development, and limited trials. Data were collected through observation, interviews, and questionnaires, and analyzed quantitatively and qualitatively. The results show that the developed formative assessment model is effective in increasing reflective awareness, academic responsibility, and honesty culture in the classroom. The implications of this study emphasize the importance of integrating character values in teachers' daily assessment practices.

This study aims to develop a formative assessment model that can improve academic integrity and honesty of elementary school students. The research method used is research and development (R&D) with the following stages: preliminary study, product development, and limited trials. Data were collected through observation, interviews, and questionnaires, and analyzed quantitatively and qualitatively. The results show that the developed formative assessment model is effective in increasing reflective awareness, academic responsibility, and honesty culture in the classroom. The implications of this study emphasize the importance of integrating character values in teachers' daily assessment practices.

Notaris sebagai pejabat publik memiliki wewenang membuat akta otentik sesuai dengan Undang-Undang Nomor 2 Tahun 2014 yang mengubah UU Nomor 30 Tahun 2004 tentang Jabatan Notaris. Akta otentik tersebut memiliki kekuatan pembuktian sempurna. Dalam menjalankan tugasnya, notaris kerap menghadapi masalah hukum, termasuk terlibat dalam perkara pidana sebagai saksi maupun tersangka. Oleh karena itu, perlindungan hukum terhadap notaris sebagai pejabat publik yang menjalankan tugas berdasarkan peraturan perundang-undangan sangat diperlukan. Penelitian ini bertujuan untuk menganalisis bentuk perlindungan hukum pidana yang dapat diberikan kepada notaris dalam menjalankan kewenangannya serta memahami prosedur penggunaan hak tolak (recht van weigering) dalam proses hukum pidana. Metode penelitian menggunakan pendekatan normatif dengan studi kepustakaan terhadap regulasi terkait seperti UU Notaris dan KUHAP. Hasil penelitian menunjukkan bahwa perlindungan hukum pidana terhadap notaris dapat dilakukan melalui mekanisme sesuai peraturan yang berlaku. Perlindungan ini terbagi dalam tiga aspek utama, yakni perlindungan preventif, represif, dan rehabilitatif. Selain itu, hak tolak merupakan instrumen penting yang melekat pada posisi notaris sebagai bentuk perlindungan terhadap kerahasiaan jabatan. Penggunaan hak tolak dalam proses pidana harus melalui prosedur tertentu yang melibatkan Dewan Kehormatan Notaris sesuai dengan Pasal 66 UU Notaris dan aturan pelaksanaannya. Dengan adanya perlindungan hukum yang jelas serta prosedur penggunaan hak tolak yang tepat, notaris diharapkan dapat menjalankan tugasnya dengan aman, profesional, serta menjaga integritas dan kerahasiaan dalam pelayanan hukum kepada masyarakat.

The national curriculum is designed to support the development of students' character education. This is reflected in the integration between subjects and educational levels, as well as attention to the three main domains: attitude (affective), knowledge (cognitive), and skills (psychomotor). The main goal of this curriculum is to shape Indonesian individuals who are faithful, capable of living independently and socially, and who are productive, creative, innovative, and of noble character. The curriculum also encourages students to contribute actively to social life, the nation, and global civilization. Character values are instilled through the development of two main attitudes: spiritual attitude, which refers to practicing one's religious beliefs, and social attitude, which includes honesty, discipline, responsibility, politeness, environmental awareness, and self-confidence in interacting with others.

The integrity of legal apparatus is the main foundation in creating a fair and trustworthy justice system. This article discusses the importance of professional ethics in public service, especially for legal apparatus such as judges, prosecutors, police, and advocates. Using qualitative research methods through literature studies, this article analyzes the challenges and solutions in maintaining the integrity of legal apparatus. The results of the study indicate that strengthening the code of ethics, strict supervision, and continuing education are key to preventing abuse of authority and corruption. This article also emphasizes the need for transparency and accountability in every legal process to ensure public trust in the justice system.

The Judicial Commission was established based on the Indonesian constitution, namely the 1945 Constitution of the Republic of Indonesia, with the aim of improving the quality of judges and also maintaining the dignity of the judiciary in Indonesia so that it remains independent, clean and authoritative. Supervision of the law is carried out by the Judicial Commission specifically to address ethical violations of judges. These violations can arise in decisions or behavior as judicial officials. This study uses a qualitative method, with a normative type of research, namely legal research that emphasizes the review of legal documents and library materials related to the main problem. The research approach used is the statute approach. The sources of legal materials used are primary legal materials, secondary legal materials, and tertiary legal materials. The purpose of the study is to determine the Role of the Judicial Commission in Supervising the Integrity of Supreme Court Justices at the Supreme Court and to determine the Judicial Commission's supervision of Supreme Court Justices in the independence of the Supreme Court as an executor of judicial power. The results of the study indicate that 1) the Judicial Commission is functionally only as a support for the judicial power institution. The Judicial Commission is not an institution that enforces legal norms, but rather an institution that enforces ethical norms. The Judicial Commission also functions to maintain the independence of judges in issuing decisions from political intervention. and 2) Supervision carried out by the Judicial Commission on supreme court judges is often debated in relation to the independence of the judiciary.

Currently, public trust in the Indonesian National Army (TNI) is decreasing, especially due to issues of accountability, integrity, and meritocracy. In this uncertain situation, the socialization of the TNI Law is a strategic step to improve the image of the TNI in the eyes of the public. Changes to the TNI Law are expected to bring great benefits, especially in increasing transparency, accountability, and the implementation of a meritocratic system in the TNI structure. However, the public wants to ensure that these changes are truly far from the practice of injustice and personal interests within the TNI. This study aims to see how effective the socialization of the TNI Law is in overcoming the crisis of public trust. In addition, this study also produces various views on the implementation of the TNI Law and assesses how the socialization of the Law can affect public perceptions of professionalism and trust in the TNI. The results of a simple linear regression test show that the socialization of the TNI Law has a significant effect on the level of public trust, with a sig value (0.001). The R Square value of 0.301 indicates that the socialization of the TNI Bill is able to explain 30.1% of the variability in public trust, while the rest is influenced by other factors outside the model. Thus, socialization that is carried out openly, participatively, and accountably is an important step in bridging the current crisis of trust. The findings of this study provide critical insights and are expected to be implemented effectively to improve public trust in the TNI institution in the future.    

Good financial management at the village level is crucial to support development and the welfare of the village community. However, many villages still face challenges in financial management, one of which is the low quality of human resources (HR) and the lack of integrity among village officials. This study aims to analyze and evaluate the influence of integrity on village financial management, as well as to analyze and evaluate the influence of human resource quality on village financial management, using 35 village governments in Sidoarjo Regency as the research location. This research was conducted by distributing questionnaires to 232 respondents, with the study population being the entire population of Sidoarjo Regency, totaling 1.977 million people, to examine the independent variables (integrity and HR quality) in relation to the dependent variable (village financial management). The method used in this research is Structural Equation Modeling (SEM), with data processing conducted using Smart-PLS 4 software. The results of the study show that the integrity of village officials has a positive influence on village financial management at a rate of 0.444, meaning that the higher the integrity of village officials, the better the financial management of the village. Additionally, HR quality was also found to have a significant impact on village financial management at a rate of 0.420. This research contributes to improving village financial management by emphasizing the importance of integrity and the quality of human resources in village governance.

Peran akuntansi sangat penting bagi keberlanjutan operasional suatu perusahaan. Akuntansi perpajakan sering mengalami permasalahan seperti penghindaran pajak yang agresif, integritas pelaporan perpajakan, kurangnya pemahaman karyawan. Populasi yang diambil dari seluruh karyawan dengan jumlah 100 populasi. Teknik pengambilan sampel menggunakan data sensus pemilihan subset individu dari seluruh populasi yaitu 50 sampel. Teknik pengumpulan data menggunakan penyebaran kuesioner. Penelitian ini merupakan penelitian deskriptif kuantitatif. Data penelitian dianalisis dengan bantuan program SPSS versi 25. Hasil penelitian ini ditemukan bahwa persepsi karyawan, kebijakan pajak perusahaan, pelatihan pajak, dan etika berpengaruh positif tehadap praktik akuntansi pajak. Bagi peneliti selanjutnya, memperluas dan menambah variabel- variabel lain sehingga memperoleh hasil variatif terhadap praktik akuntansi pajak, seperti kepatuhan pajak, efektifitas pajak, sistem akuntansi pajak.

This study aims to test and analyze the effect of Institutional Ownership, Managerial Ownership, Audit Committee and Leverage on Financial Statement Integrity in Food and Beverages Sector Manufacturing Companies on the Indonesia Stock Exchange for the 2021-2023 Period. The data used in this research is secondary data in the form of financial reports and annual reports of food and beverage sub-sector companies listed on the IDX from 2021-2023. The population in this study amounted to 20 company reports, with the sample determined through purposive sampling technique, and obtained a research sample of 18 companies. The analysis method used in this research is multiple linear regression using SPSS software version 25. The test results show that managerial ownership, audit committee have a positive influence on the integrity of financial statements, while institutional ownership and leverage have no influence on the integrity of financial statements.

Paper ini mengkaji hubungan kompleks antara batas visual dan fisik dengan keaslian situs warisan di Jawa. Studi ini mengidentifikasi bagaimana elemen batas tertentu, seperti gaya arsitektur, pengaturan taman, dan penghalang protektif, berkontribusi pada persepsi keaslian di antara pengunjung dan konservasionis. Melalui analisis komparatif beberapa kota di Jawa, makalah ini menonjolkan peranan batas-batas ini tidak hanya dalam menjaga integritas fisik tetapi juga dalam membentuk narasi sejarah yang dialami oleh publik. Penelitian ini menggunakan metode kualitatif, termasuk wawancara dengan pemangku kepentingan lokal dan pengamatan di lokasi, untuk menarik kesimpulan tentang efektivitas strategi pelestarian saat ini dan dampaknya terhadap warisan budaya Jawa. Temuan menunjukkan bahwa batas yang dirancang dan dipelihara dengan baik dapat meningkatkan keaslian situs warisan, sehingga mendukung upaya konservasi yang lebih luas dan memperdalam koneksi publik terhadap situs sejarah. Studi ini memberikan wawasan berharga bagi pembuat kebijakan dan manajer situs yang mencari keseimbangan antara tekanan pengembangan dengan kebutuhan untuk menjaga keaslian budaya.

Anti-corruption education is a strategic effort in building a young generation with integrity. This study aims to analyze the effectiveness of anti-corruption education programs in schools in instilling the values of honesty, responsibility, and justice in students. Through the [research method] method, it was found that anti-corruption education programs that integrate moral values into the curriculum can increase students' awareness of the dangers of corruption and encourage anti-corruption behavior. Awareness and understanding of corruption are crucial to be introduced early on. Therefore, instilling anti-corruption values in schools is urgent to be conveyed and developed for students. Integrity is one of the character values that needs to be instilled from an early age. To form this integrity, as agents of change, we feel called to conduct socialization regarding the importance of instilling the character value of integrity, in order to create a generation that is anti-corruption since childhood.