Publication Search

This study examines human resource competence in improving financial management at the Public Service Agency of Gorontalo State University, a public higher education institution that operates under a flexible financial management model while remaining accountable for public funds. The main problem addressed is how financial management personnel translate regulatory knowledge, technical skills, and professional attitudes into efficient, effective, and accountable financial governance. This study aims to analyze the competence of financial management personnel and explain its contribution to strengthening institutional financial management. A qualitative descriptive approach was employed through interviews, observation, and document analysis involving bureau leaders, financial work team officials, treasurers, and financial managers across relevant work units. The findings show that knowledge competence is reflected in personnel understanding of regulations, policies, financial systems, budgeting procedures, reporting requirements, and the linkage between budget and institutional performance. Skills competence is demonstrated through financial administration, transaction recording, document verification, use of financial information systems, reconciliation, reporting, and preparation of accountability documents. Attitudinal competence appears in professionalism, compliance, integrity, prudence, responsibility, and openness to evaluation and audit. Financial management has been directed toward performance-based planning, expenditure control, budget realization monitoring, reporting, supervision, and audit follow-up. However, challenges remain in regulatory adaptation, system integration, data quality, document timeliness, account-code accuracy, inter-unit coordination, and consistency of audit follow-up. The study concludes that strengthening human resource competence is essential for improving financial management that is efficient, effective, accountable, and performance-oriented in public university financial governance.

The digitalization of tax administration has become one of the Indonesian government's strategic initiatives to improve efficiency, transparency, and taxpayer compliance. However, the implementation of digital tax systems among Micro, Small, and Medium Enterprises (MSMEs), particularly distributor-sector MSMEs in Batam City, still faces various administrative and technical challenges. This study aims to examine the experiences, risk perceptions, and adaptation strategies of distributor MSME actors in responding to the digitalization of tax administration following the implementation of the Harmonization of Tax Regulations Law (UU HPP). The research employed a qualitative approach using a phenomenological method. Data were collected through in-depth interviews with seven distributor MSME owners in Batam City who had utilized digital tax systems such as e-Filing and Coretax. The findings indicate that most business actors still experience limitations in technical understanding, concerns regarding reporting errors, and difficulties adapting to changes in digital tax systems and regulations. To address these challenges, MSME actors developed several adaptation strategies, including the use of tax consultants, hybrid manual-digital bookkeeping systems, and informal assistance through the internet and business networks. This study highlights that the success of tax digitalization requires a more adaptive approach, stable systems, and policies that are aligned with the characteristics of local MSMEs.

Adolescents face significant barriers in accessing reproductive health services due to fears of privacy breaches and social stigma. In primary healthcare facilities, healthcare professionals are often trapped in a dilemma between the obligation to maintain medical confidentiality based on professional ethics and national regulatory demands requiring parental involvement for underage patients. This study aims to analyze the practice of protecting adolescent patient data privacy at Mardi Saras Primary Clinic and identify the gap between practical implementation and the norms of medical ethics and applicable legal regulations. This study employs a socio-legal research method with a qualitative approach. Data were collected through in-depth interviews with doctors and nurses, observation of service procedures, and study of the clinic's Standard Operating Procedures. The results indicate that although Mardi Saras Primary Clinic has implemented basic confidentiality protocols such as closed consultation rooms, there are substantial weaknesses in informed consent management, which still heavily relies on parental presence for all adolescent cases. This practice is driven by healthcare professionals' fear of legal risks, thereby ignoring the principle of developing autonomy in adolescents. These findings indicate a disparity between rigid administrative compliance and the spirit of protecting adolescent health rights within national regulations. The implication of this study underscores the urgency of developing specific SOPs that are sensitive to adolescent rights, as well as the need for continuous training for healthcare professionals regarding the legal and ethical boundaries of maintaining confidentiality for underage patients without compromising legal safety aspects.

Environmental-based diseases remain a major public health issue associated with unsafe drinking water, inadequate sanitation, poor hygiene behavior, improper household waste management, and unsafe domestic wastewater disposal. Community-Based Total Sanitation, known in Indonesia as Sanitasi Total Berbasis Masyarakat or STBM, is a community empowerment approach designed to change hygiene and sanitation behavior through five pillars. This article aims to develop an STBM program planning design and an impact evaluation model for reducing environmental-based diseases, particularly diarrhoeal disease. This study used a narrative review method by analyzing national regulations, official guidelines, global WASH reports, and recent scientific literature. The proposed program design includes situation analysis, multisectoral advocacy, community triggering, household mentoring, strengthening sanitation facilities, monitoring, verification, and impact evaluation. The evaluation model uses process, output, outcome, and impact indicators, with diarrhoea incidence as the main measurable health indicator. The findings indicate that an integrated STBM program supported by community participation, valid baseline data, and periodic evaluation can strengthen the prevention of environmental-based diseases. This article recommends implementing STBM as a sustainable community-based public health intervention rather than a short-term sanitation activity. 

The practice of money politics remains a serious challenge in the implementation of the 2024 General Election and the 2024 Regional Elections in Indonesia, as it has the potential to undermine the principles of fairness, honesty, and democratic integrity. This study aims to analyze the role of the Election Organizer Ethics Council (DKPP) in adjudicating violations related to money politics, particularly from the ethical perspective of election organizers. The method used is a qualitative approach through literature study of laws, regulations, and DKPP decisions. The findings indicate that DKPP plays a strategic role in maintaining the neutrality and professionalism of election organizers by enforcing the code of ethics, imposing sanctions, and supervising behaviors that may involve or tolerate money politics practices. Although DKPP's authority is limited to the ethical domain and does not extend to criminal law enforcement, its existence remains crucial as a moral guardian within the electoral system. Therefore, synergy between DKPP, law enforcement institutions, and public participation is necessary to minimize money politics and to realize democratic and integrity-based elections.

Bankruptcy can no longer be understood solely as a mechanism for liquidating assets to meet debtor obligations, but has evolved into a restructuring instrument that directly impacts corporate governance and stakeholder protection. This study aims to analyze how bankruptcy functions as a corporate restructuring mechanism, how this process influences the redistribution of power in corporate governance, and the extent to which the bankruptcy legal system provides balanced protection for various stakeholders. The research method used is normative legal research with a statutory, conceptual, and limited comparative approach. The analysis is conducted on the provisions of Law Number 37 of 2004 concerning Bankruptcy and PKPU (Investment Suspension) and regulations related to corporate governance, combined with theoretical studies on fiduciary duty, stakeholder theory, and the corporate rescue paradigm. The results illustrate that bankruptcy functions as a governance restructuring mechanism that transfers control from the board of directors to the curator and creditor forum, thereby creating a redistribution of power within the company. The dominant creditor primacy orientation has the potential to create an imbalance in protection for non-creditor stakeholders, including workers and other economically impacted parties. These conditions indicate the need for normative reconstruction, including redefining fiduciary obligations during the insolvency phase, strengthening stakeholder protection, and harmonizing corporate governance principles with the insolvency law regime. This research is expected to contribute academically to the development of a bankruptcy model that is not solely focused on debt resolution but also considers aspects of business sustainability and substantive justice in modern corporate governance.

Discrimination in the workplace is a problem that can hinder the creation of a fair and inclusive work environment. Discrimination can take the form of differential treatment of employees based on gender, race, religion, disability, sexual orientation, or other factors unrelated to individual performance and competence. To address this issue, the law plays a crucial role in providing employee protection to ensure equality and non-discrimination in the workplace. Various legal instruments, both national and international, regulate employee protection from discrimination, including the Employment Law, the Human Rights Law, and conventions issued by the International Labour Organization (ILO). However, the effective implementation of these regulations remains a challenge, particularly in terms of implementation, enforcement, and employee awareness of their rights. This study aims to analyze the role of law in protecting employees from discrimination in the workplace by examining applicable regulations and the challenges in their implementation. The research method used is a normative juridical method, which focuses on the study of relevant laws and legal principles. The analysis is conducted on national legal provisions and international legal instruments as references for protecting workers from discrimination. Furthermore, this study identifies barriers to legal implementation and offers recommendations to improve the effectiveness of legal protection for employees. This analysis is expected to provide insight into the urgency of regulatory reform and strengthening so that the law can play an optimal role in creating a fairer and more discrimination-free work environment.

Bangka Belitung Islands Province as the largest tin producer faces legality dilemmas and criminalization of artisanal miners due to permit centralization through Law Number 3 of 2020. This study aims to analyze the impact of centralization on artisanal miners' legal access, criminalization practices under Article 158 of the Mineral and Coal Law, and the form of Bangka Artisanal Miners Alliance (ATRB) struggle demanding legal certainty. The research employs qualitative case study approach with data collection techniques through literature study and document analysis of regulations, court decisions, and media reports. Findings show centralization narrows legal access causing slow and bureaucratic process for Artisanal Mining Area (WPR) designation and Artisanal Mining Permit (IPR) issuance. Criminalization practices more frequently affect small-scale miners major actors, creating injustice perceptions and worsening socio-economic conditions of mining households. ATRB emerges as a social movement demanding legal recognition through accelerated WPR and IPR plus economic redistribution through fair tin trade governance. Non-transparent royalty management reaching Rp1.7 trillion worsens community vulnerability. This research contributes to social movement and natural resource politics studies by emphasizing the importance of participatory legalization and governance reform to reduce social conflict.

This community service activity aims to improve the community’s legal understanding and awareness through outreach on the National Criminal Code (KUHP) in Waisarisa Village, West Kairatu Subdistrict, West Seram Regency. The issues identified include the community’s limited understanding of the provisions of the New Criminal Code and a lack of legal awareness in daily life. The method used in this activity was a quantitative descriptive approach with a one-group pre-test and post-test design. Data collection was conducted through pre-tests, post-tests, and observations of 46 respondents who participated in the dissemination activity. The results of the activity showed an increase in the community’s legal understanding and awareness after participating in the outreach. The average pre-test score of 68.48% increased to 100% on the post-test, representing a 46.03% increase. The most significant improvement occurred in the indicators of understanding of the new Criminal Code and community legal awareness, each of which increased by 96%. These results indicate that legal outreach activities using an educational and participatory approach are effective in improving the community’s legal literacy. It is hoped that this initiative will foster a culture of legal awareness and enhance the community’s compliance with legal regulations in social life.

The enactment of Law Number 1 of 2023 concerning the Criminal Code (KUHP) has brought a fundamental paradigm reconstruction to the Indonesian criminal justice system through the explicit recognition of the "living law" (hukum yang hidup di masyarakat). This study aims to analyze the legal standing of living law within the Indonesian legal system and examine the juridical and sociological implications of integrating these unwritten norms from the perspective of Article 2 of Law Number 1 of 2023. The research method employed is normative legal research with a statutory approach. The results indicate that the positioning of living law holds a strategic standing rooted in Article 18B paragraph (2) of the 1945 Constitution of the Republic of Indonesia and is further reinforced by the Constitutional Court Decision Number 35/PUU-X/2012. Following the promulgation of Law Number 1 of 2023, Article 2 paragraph (1) formally deconstructs the rigidity of the colonial-inherited formal legality principle (Wetboek van Strafrecht) and transforms it toward a material legality principle. Consequently, living law is now recognized as a valid basis for criminal liability and acts as a complement to national law, manifested through additional criminal penalties in the form of fulfilling local customary obligations to support restorative justice. Nonetheless, the state imposes limitations through a codification mechanism into Regional Regulations guided by Government Regulations, which must be aligned with Pancasila, the 1945 Constitution, Human Rights, and general principles of law recognized by civilized nations to prevent legal uncertainty and subjective interpretations of the law.

The term "breach of contract" in contract law refers to a breach of promise. Discussions of breach of contract, both in doctrine and jurisprudence, are usually associated with a statement of negligence by the debtor, where the debtor has failed to properly fulfill their contractual obligations, and the debtor is at fault. It must be acknowledged that a breach of contract, or breach of promise, already involves bad faith on the part of the party failing to fulfill their promise. The meaning of "breach of contract" in banking law relates to the occurrence of problem loans at banks, which cause the loan to become non-performing. This is usually due to the debtor or customer not paying by the previously agreed payment date. The existence of a breach of contract is inseparable from the existence of a credit agreement. Whether a debtor is in default cannot be determined simply because there are efforts to rescue loans that have entered a problematic stage. The beginning of a violation of an agreement or default due to someone not being paid, in meeting the credit rescue standards at the bank, usually efforts are made such as Rescheduling, Reconditioning, Restructuring, through this rescue, the debtor is given the opportunity to lose his business, so the concept of default in BW and the Banking Law must be measured through the performance given, in both regulations, then from there the concept of problem credit can be classified. This banking regulation can be said to be a default, the comparison of this concept is the discussion in this thesis.

This study aims to examine the role of the government in implementing gender political education in schools in Bengkulu Province. Within the context of Indonesia's national education system, gender equality remains a crucial issue that requires sustained attention, particularly in formal educational institutions. As the primary policymaker, the government plays a strategic role in ensuring that educational policies, curricula, teaching practices, and school environments promote the principles of gender equality and inclusiveness. This research employs a library research method by reviewing various scientific publications, policy documents, laws and regulations, government reports, and relevant academic sources related to gender and education. The findings reveal that the government has introduced several regulations and programs to support gender-responsive education and enhance equal opportunities for all students. However, the implementation of these policies in schools across Bengkulu Province continues to face significant challenges. These include limited teacher competence in gender-sensitive instruction, inadequate availability of gender-responsive learning materials, insufficient monitoring and evaluation mechanisms, and the persistence of patriarchal cultural values that influence educational practices. Therefore, this study recommends strengthening policy implementation, providing continuous gender-based teacher training, developing inclusive learning resources, and integrating gender political education into local curriculum content to promote greater gender awareness and equality in schools throughout Bengkulu Province.

People with disabilities still face various barriers in exercising their equal rights, including in accessing public facilities and tourism sites. This study aims to analyze the factors that support and hinder the implementation of Cimahi City Regulation No. 20 of 2018 on the Protection and Fulfillment of the Rights of Persons with Disabilities, particularly at tourist attractions in Cimahi City. The approach used is qualitative, employing a case study method to explore the phenomenon of policy implementation in depth using various data sources. The research findings indicate that supporting factors include strong legal legitimacy, the local government’s political commitment, coordination across Local Government Agencies (LGAs), the use of social media for outreach, and the involvement of the disability community in the planning process. Meanwhile, inhibiting factors include budget constraints, suboptimal accessibility facilities, a weak database system for disability needs, uneven public outreach, low empathy among tourism managers, and weak enforcement of sanctions. This study implies the need for strengthened oversight, optimization of resources, massive legal education, and a shift in mindset to achieve substantive inclusivity.

This study aims to analyze the implementation of good governance principles in digital population administration services in Medan Marelan Subdistrict from the perspective of Administrative Law. The background of this research is based on the importance of digital transformation in public services through the Electronic-Based Government System (SPBE) to enhance transparency, accountability, effectiveness, and efficiency. However, in practice, several obstacles are still encountered, such as limited infrastructure, network disruptions, and limited human resources. This research employs an empirical legal research method with both empirical and statutory approaches. Data were collected through field research, including interviews with subdistrict officials and the community, as well as library research involving laws, regulations, and relevant literature. The data were analyzed qualitatively to examine the conformity between the implementation of services and the principles of good governance and general principles of good administration (AUPB). The results show that the implementation of good governance principles in digital population services in Medan Marelan Subdistrict has not been fully optimal. This is indicated by challenges in information transparency, system effectiveness, and limitations in human resources and infrastructure. Nevertheless, digital services have provided convenience for the community in accessing population administration services. In conclusion, improvements in human resources quality, technological infrastructure, and the strengthening of supervision and evaluation mechanisms are necessary to achieve public services that align with good governance principles.

The use of firearms by the Indonesian National Police (Polri) to incapacitate criminals constitutes an exercise of state authority in maintaining public security and order. However, their use often raises legal concerns regarding the limits of police authority, the protection of human rights, and the legal accountability of officers. This study aims to analyze the position of Polri in the use of firearms and to examine the forms of legal responsibility arising from the abuse of such authority.This research employs a normative legal method using statutory and conceptual approaches. Primary, secondary, and tertiary legal materials were analyzed qualitatively. The study focuses on relevant regulations, including Law Number 2 of 2002 concerning the Indonesian National Police, regulations governing the use of force in police actions, and human rights principles in law enforcement. The findings show that the authority to use firearms is an attributive power granted by law to support Polri’s functions of protection, public service, and law enforcement. Firearms may only be used in specific situations as a measure of last resort (ultimum remedium), while adhering to the principles of legality, necessity, proportionality, and accountability. Responsibility for misuse may involve administrative, criminal, and civil liability. Strengthening oversight, improving professionalism, and refining regulations are essential to balance effective law enforcement with human rights protection.

This study examines the controversy surrounding the granting of investigative authority over electoral crimes to the Election Supervisory Body (Bawaslu) within the framework of the Integrated Law Enforcement Center (Sentra Gakkumdu). The research problem focuses on whether investigative authority should be directly assigned to Bawaslu and the main factors contributing to the suboptimal enforcement of electoral law in Indonesia. The study aims to analyze the effectiveness of the institutional design of Sentra Gakkumdu and to formulate an ideal model for electoral law enforcement in Indonesia. This research employs a normative legal method with statutory, conceptual, and comparative approaches. The analysis is strengthened through bibliometric mapping using the VOSviewer application to examine the development of studies on electoral law enforcement and institutional design, as well as by comparing Indonesia’s electoral law enforcement system with those of Norway, New Zealand, and Sweden. The findings indicate that the primary issue does not lie in the absence of investigative authority within Bawaslu, but rather in the limited investigation timeframe, weak interinstitutional coordination, and inflexible regulations.

This study aims to examine the development of teachers’ multicultural competence at SMA Ta'miriyah Surabaya. The study employed a qualitative approach using a case study design. Data were collected through interviews, observations, and documentation involving the principal and teachers as research informants. Data analysis applied the interactive model of Miles, Huberman, and Saldana, which consisted of data condensation, data display, and conclusion drawing. The findings revealed that the development of teachers’ multicultural competence at SMA Ta'miriyah was carried out through three main pathways. First, training programs that implicitly integrated multicultural values into general educational programs, such as the teacher mobilization program. Second, organizational development grounded in Islamic values as the foundation for fostering tolerance and respect for diversity, implemented through curriculum integration, school regulations, teacher role modeling, and collaboration among teachers. Third, career development, which remained primarily focused on academic aspects and had not explicitly incorporated indicators of multicultural competence. Teachers’ multicultural competence at SMA Ta'miriyah was reflected in three main dimensions. In terms of knowledge, teachers acquired understanding through teaching experience, formal education, and training. In terms of attitudes, teachers demonstrated tolerant and inclusive behavior when interacting with students from diverse cultural and ethnic backgrounds. In terms of skills, teachers were able to manage classroom diversity harmoniously through adaptive and responsive pedagogical approaches that accommodated students’ differences.

This study examines the regulation of copyright royalties as joint property in Indonesia, the United States, and Europe, aiming to provide recommendations for better legal implementation. The research employs a normative juridical method with a comparative legal approach, utilizing library research and qualitative analysis of primary and secondary legal materials. The findings indicate that Indonesia, the United States, and Europe share common ground in recognizing royalties derived from copyright as joint property when such economic benefits are obtained during marriage. However, significant differences exist in their approaches. European countries, particularly Spain and the Republic of Moldova, clearly distinguish between exclusive rights and economic rights, where copyright remains the creator's personal property while royalties are classified as joint property. The United States demonstrates considerable flexibility through state-level regulations, adopting either community property systems or equitable distribution systems. Indonesia, through Decision No. 1622/PDT.G/2023/PA.JB, has begun recognizing royalties as joint property. Nevertheless, Indonesia still requires clearer and more comprehensive regulations to ensure legal certainty regarding the status of royalties as joint property and their distribution following divorce. This study contributes to developing legal frameworks that balance protecting creators' personal rights with the principle of fairness in family law.

The development of information and communication technology has increased the use of electronic documents in legal and business activities, thereby affecting the evidentiary system in Indonesian civil procedural law. This study aims to analyze the legal regulation of electronic evidence and its evidentiary strength in resolving civil cases under Indonesian civil procedural law. The research method used is normative juridical research with statutory and library research approaches. The data were obtained from primary and secondary legal materials and analyzed qualitatively. The results show that electronic evidence has been legally recognized through Law Number 11 of 2008 in conjunction with Law Number 19 of 2016 concerning Electronic Information and Transactions. Its evidentiary strength has the same legal position as other forms of evidence as long as it fulfills the requirements of authenticity, integrity, and validity of electronic data. Therefore, more detailed regulations regarding authentication standards and examination procedures for electronic evidence are still needed to ensure legal certainty in civil court practices.

This study aims to analyze the process of internalizing legal values in the formation of a culture of law-abidingness by emphasizing the perspective of civic responsibility and the Islamic Sociological Jurisprudence Theory approach. The main problem studied is how legal values are not only understood normatively, but also internalized in the individual and collective consciousness of society, thus giving rise to sustainable law-abiding behavior. The research method used is a normative juridical approach with strengthening conceptual and sociological analysis of legal dynamics in society. The results show that the internalization of legal values is a multidimensional process involving cognitive, affective, and spiritual aspects, which are influenced by education, the social environment, role models, and the consistency of law enforcement. In the context of civic responsibility, a culture of law-abidingness is not only formal compliance with regulations, but also reflects moral awareness and active participation of citizens in maintaining social order. Meanwhile, Islamic Sociological Jurisprudence Theory offers an integrative paradigm that combines the normative dimensions of sharia with social reality, through a comparative approach of schools of thought, maqāṣid al-syarī‘ah, and an orientation toward the welfare of the people. This research emphasizes that the formation of an effective culture of law-abidingness requires a holistic and contextual approach, in which law is understood as a living and adaptive social instrument. Thus, the internalization of legal values based on civic responsibility and an Islamic sociological jurisprudence approach can encourage the realization of substantive justice, high legal awareness, and a civilized and sustainable social order.