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Musprihadi, Ribut; Prasetyo, Heru Eko

Jurnal Ilmiah Serat Acitya 2026 Universitas 17 Agustus 1945

Penelitian ini menganalisis pengaruh Marketing Good Governance (MGG) terhadap efektivitas program pelatihan dan pengembangan karier karyawan, dengan pelatihan sebagai variabel mediasi. MGG dipng sebagai pilar strategis yang mengintegrasikan etika pemasaran dengan manajemen sumber daya manusia. Dengan pendekatan kuantitatif berbasis SEM-PLS, penelitian ini melibatkan 150 responden dari industri FMCG, jasa keuangan, dan teknologi informasi. Hasil menunjukkan bahwa MGG berpengaruh signifikan terhadap program pelatihan (β=0.645) dan pengembangan karier (β=0.324), serta pelatihan memediasi hubungan tersebut secara kuat (β=0.334). Temuan ini menegaskan bahwa tata kelola pemasaran yang transparan, akuntabel, dan adil tidak hanya meningkatkan reputasi eksternal perusahaan, tetapi juga memperkuat kompetensi internal dan kejelasan jalur karier karyawan. Kebaruan penelitian ini terletak pada integrasi disiplin pemasaran strategis dan manajemen SDM, yang menempatkan pelatihan sebagai jembatan antara tata kelola dan keberlanjutan karier. Implikasi praktisnya, perusahaan perlu menyinergikan kebijakan HR dan marketing berbasis tata kelola untuk menciptakan budaya kerja etis, meritokratis, dan berkelanjutan.  

Diana Silaswara; Canggih Gumanky Farunik; Nana Sutisna; Alexander Alexander; Yanti Puspa Rini +3 more

Jurnal Pelayanan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve teenagers' self-management skills through the program “Remaja Jago: Kelola Diri Tanpa Drama”. The program was specifically designed to provide a practical and applicable understanding for youth on how to recognize their own potential, manage emotions effectively, organize time efficiently, and make wise and responsible decisions in daily life. The activity was carried out at Vihara Dhamma Bhakti Tangerang with 20 participants aged 13–20 years, representing a diverse range of educational and social backgrounds. Methods included interactive lectures, engaging educational games, structured group discussions, and guided self-reflection sessions to encourage active participation and deeper personal insight. Evaluation results showed a significant improvement in participants’ decision-making abilities, personal discipline, emotional control, and goal-setting skills after completing the program. In addition, participants demonstrated increased self-confidence and awareness of their strengths and weaknesses. Overall, this program effectively contributes to developing independent, disciplined, and responsible youth character, while also equipping them with essential life skills needed to face various personal and social challenges in the future.

Metta Susanti; RR. Dian Anggraeni; Rina Aprilyanti; Peng Wi; Suhendra Suhendra +3 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to improve adolescents’ financial literacy through an educational initiative entitled “Smart Teens: Managing Money Without Drama”, conducted for the youth of Vihara Dhamma Bhakti Tangerang. The program is motivated by the relatively low level of financial literacy among adolescents, which may lead to consumptive behavior and a lack of personal financial management skills from an early age. The methods employed include interactive lectures, financial management simulations, and group discussions covering basic financial planning, saving habits, and expense control. The results indicate an improvement in participants’ understanding of fundamental financial concepts, such as managing allowances, the importance of saving, and the ability to distinguish between needs and wants. Furthermore, participants demonstrated more responsible attitudes in making financial decisions. This program is expected to serve as an effective community-based financial literacy education model in fostering healthy financial behavior among adolescents.

Metta Susanti; RR. Dian Anggraeni; Rina Aprilyanti; Peng Wi; Suhendra Suhendra +3 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to improve adolescents’ financial literacy through an educational initiative entitled “Smart Teens: Managing Money Without Drama”, conducted for the youth of Vihara Dhamma Bhakti Tangerang. The program is motivated by the relatively low level of financial literacy among adolescents, which may lead to consumptive behavior and a lack of personal financial management skills from an early age. The methods employed include interactive lectures, financial management simulations, and group discussions covering basic financial planning, saving habits, and expense control. The results indicate an improvement in participants’ understanding of fundamental financial concepts, such as managing allowances, the importance of saving, and the ability to distinguish between needs and wants. Furthermore, participants demonstrated more responsible attitudes in making financial decisions. This program is expected to serve as an effective community-based financial literacy education model in fostering healthy financial behavior among adolescents.

Azharisman Rozie; Dwi Agus Sumarno; Riko Wijaya; Hendayana Hendayana

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This community service activity aims to strengthen government governance and adaptive digital human resource (HR) capacity of civil servants (ASN) in sub-districts of South Pontianak District, Pontianak City. The main problems identified through preliminary surveys were the low awareness and willingness of apparatuses to adapt to digital technology, as well as the absence of standardized operating procedures (SOPs) in internal administrative governance. Methods employed included reflective discussion, interactive lectures and discussions, and SOP drafting assistance. Evaluation was conducted using the CIPP model (Context, Input, Process, Product) along with pre-test and post-test instruments comprising 20 questions. The activity involved 18 apparatuses representing five sub-districts (Banua Melayu Darat, Banua Melayu Laut, Akcaya, Kota Baru, and Parit Tokaya) and one district representative. Results showed an increase in participants' average score from 75.00 (pre-test) to 86.47 (post-test), representing a 16% improvement. Additionally, the activity produced five internal administrative SOP documents and a Follow-Up Action Plan (RKTL) from each sub-district as a commitment to digital transformation implementation. In conclusion, education-based intervention and technical assistance proved effective in improving sub-district apparatus competency in supporting digital bureaucratic reform.

Satrio Ramadhan; Ika Arinia Indriyany

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Gender-based domestic violence (KDRT) remains a critical issue in Indonesia, particularly in urban areas like North Jakarta. This study examines the governance of services for KDRT victims from a gender perspective in 2025, employing a qualitative case study approach. Data were gathered through in-depth interviews with 20 victims and service providers at community health centers (Puskesmas), the Women's Empowerment and Child Protection Agency (DP3A), and NGOs. Findings reveal fragmented governance, characterized by weak inter-agency coordination, low accessibility for low-income victims, and insufficient integration of gender perspectives in handling procedures. Key barriers include bureaucratic hurdles and inadequate training for staff on toxic masculinity issues. The study recommends an integrated governance model based on gender-responsive governance, including a one-stop digital platform and enhanced multi-stakeholder collaboration. Policy implications support the achievement of SDGs 5 and 16 at the local level. This study also highlights the importance of increasing public awareness and education regarding gender-based domestic violence to create a safer and more inclusive environment for victims.

Amelia Sholeha; Mohamad Badrun Zaman; Hilda Kumala Wulandari; Hendri Sucipto

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Low financial literacy, weak sharia-based governance, and limited business legality remain key barriers to the sustainability of Micro, Small, and Medium Enterprises (MSMEs). These constraints reduce managerial capability, restrict access to formal financing, and hinder business growth. This study developed an integrated mentoring model combining financial literacy, sharia governance, and business legalization using a Participatory Action Research (PAR) approach. 25 MSMEs in Brebes Regency participated in four stages: needs assessment, training, mentoring, and evaluation. Data were collected through pre- and post-tests, bookkeeping observations, and legality checklists. Results showed significant improvements: financial literacy scores increased from 52 to 84 (61.5%), bookkeeping adoption rose from 20% to 88%, and Business Identification Number (NIB) ownership increased from 32% to 84%. Average monthly turnover also grew by 33%. These findings indicate that participatory and practice-based mentoring effectively enhances knowledge, behavior, and economic performance. The model offers a scalable strategy for strengthening sustainable and ethical MSME management.

Rianti Simanjuntak; Michael Lega; Fajar Alan Syahrier

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The Community Forestry Program (HKm) aims to empower communities around forest areas through sustainable forest management while improving local welfare. However, in Londerang Village, Kumpeh District, the program faces challenges, particularly regarding the limited attention from village government in managing the Bumi Indah Sejahtera Farmer Group Association (KTH). This study examines the role of village government in HKm governance using qualitative methods with a case study approach. Data were collected through in-depth interviews with village officials, KTH members, community representatives, and UPTD KPHP XIII Muaro Jambi, complemented by observation and document analysis. The findings reveal that village government plays four key roles based on Ryaas Rasyid's theory: as regulator through policy formulation and supervision, as dynamizer by encouraging community participation and resolving conflicts, as facilitator by providing access to permits and infrastructure, and as catalyst by initiating program development and innovation. However, coordination between village government and KTH remains suboptimal, limiting program effectiveness. This research contributes to understanding local governance in natural resource management and provides practical recommendations for strengthening village government capacity in implementing community-based forestry programs.

Widodo Wibisono; Sri Heneng Prasastono

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of Artificial Intelligence (AI) technology has significantly changed strategy and decision making in marketing management. However, the massive use of AI raises new challenges regarding ethics, transparency and governance. This research aims to analyze the impact of using AI, especially recommender systems and large language models (LLMs), on the effectiveness of marketing decisions, as well as the role of AI governance in controlling emerging ethical issues. The research method uses a quantitative approach with Structural Equation Modeling (SEM) analysis of data collected from 250 marketing professionals in Indonesia. The research results show that the use of AI has a significant positive effect on the effectiveness of marketing decisions (β=0.62, p<0.001), but also raises ethical issues (β=0.48, p<0.01). Ethical issues were proven to reduce the effectiveness of marketing decisions (β=-0.31, p<0.05), while good AI governance was able to moderate the negative impact of ethical issues (β=0.27, p<0.05). These findings underscore the importance of AI governance in building effective and ethical marketing systems.

Retno Mawarini Sukmariningsih; Mashari; Agus Wibowo

Jurnal Suara Pengabdian 45 2026 LPPM Universitas 17 Agustus 1945 Semarang

Penataan kembali kewenangan lembaga penegak hukum merupakan agenda strategis dalam mewujudkan tata kelola pemerintahan yang akuntabel pasca reformasi 1998. Reformasi kelembagaan yang berjalan selama ini cenderung parsial, tidak komprehensif, sehingga melahirkan fragmentasi kelembagaan, tumpang tindih kewenangan, serta lemahnya koordinasi. Tulisan ini bertujuan mengkaji pengaturan lembaga penegak hukum dalam tata kelola pemerintahan, mengidentifikasi kendala pelaksanaan penegakan hukum pasca reformasi, Metode yang digunakan adalah yuridis normatif dengan pendekatan sosiologis melalui kajian peraturan perundang-undangan, putusan pengadilan, dan literatur hukum terkait. Hasil penelitian menunjukkan bahwa landasan konstitusional penataan lembaga penegak hukum berpijak pada Pasal 1 ayat (3) dan Pasal 24 ayat (1) UUD NRI Tahun 1945 yang menegaskan Indonesia sebagai negara hukum dengan kekuasaan kehakiman yang merdeka. Kendala utama yang ditemukan meliputi intervensi politik , ego sektoral antarlembaga, dan budaya impunitas yang mengakar. Penataan kewenangan yang ideal mensyaratkan empat langkah: rasionalisasi kelembagaan, delineasi kewenangan yang tegas, pembangunan mekanisme koordinasi antarlembaga yang efektif, serta penguatan lembaga pengawas independen. Penelitian ini menyimpulkan bahwa akuntabilitas tata kelola pemerintahan hanya dapat terwujud melalui pergeseran paradigma dari rule by law menuju rule of law yang berkeadilan substantif.

Sela Ulandari; M. Yusuf; Azira Novia Rizal

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Traditional markets are an important component of the people’s economy and play a strategic role in supporting trading activities and community social life. The Government of Muaro Jambi Regency implemented a policy to relocate the Sengeti People’s Market to reorganize and improve the quality of trading facilities so they become more orderly, feasible, and representative. However, after relocation, market utilization has not functioned optimally, and various management problems persist. This study aims to analyze traditional market governance after relocation in Muaro Jambi Regency, using the Sengeti People’s Market as a case study. The research employs a qualitative approach with a case study method. Data were collected through field observations, in-depth interviews, and documentation, involving informants from the Trade Division of the Office of Cooperatives, SMEs, Industry, and Trade, as well as market managers, traders, and community members. Data analysis was conducted using descriptive qualitative techniques, including data reduction, data presentation, and conclusion drawing. The findings show that post-relocation governance has not been optimally implemented. Key issues include weak policy communication, mismatches between facilities and traders’ needs, limited trader participation, and poor coordination among relevant agencies. The study highlights that successful market relocation depends not only on physical development but also on participatory, transparent, and sustainable governance, supported by stronger institutional coordination, increased trader involvement, and continuous evaluation.

Khairul Umam; Achmad Taufik; Ria Kasanova

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Limited legal literacy among village officials may contribute to disorderly village administration, inconsistent document formats, weak record-keeping, and poor archive traceability, ultimately affecting public service quality. This Community Service Program (Pengabdian kepada Masyarakat/PKM) aimed to strengthen the legal literacy of village officials in Larangan Luar Village, Pamekasan Regency, to improve orderly and accountable village administrative governance. The program applied a hands-on training model combined with mentoring/document clinics and a pretest–posttest evaluation involving village officials (n = 18). Implementation consisted of three core training sessions and two mentoring sessions over four weeks, focusing on document legality, official correspondence standards, numbering and registers, and basic archive management. Results showed an increase in the average legal literacy score from 54.1 (pretest) to 74.6 (posttest), an improvement of 20.5 points. Beyond knowledge gains, document quality and administrative order improved through the adoption of practical administrative tools developed during the program. Key outputs included a concise module (±22 pages), 10 village administrative document templates, one village administrative SOP, and a simple filing system based on document classification and folder numbering. In conclusion, strengthening village officials’ legal literacy through practice-based training and mentoring effectively supports improvements in village administrative governance and is potentially replicable in other villages in Pamekasan with context-specific adjustments.

Susana Purnamasari Baso; Margareth J.P Hartono; Maria O. Sartin; Maria Angelina Mau Luma; Marlin Septianty Haki +1 more

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of auditor competence, independence, and the use of audit technology on the quality of internal audits of Regional Inspectorates and their impact on the accountability of regional financial governance. Using a quantitative approach, this study involved 154 internal auditors from three regions who were analyzed using an explanatory survey method. The data analysis method used was multiple and simple linear regression to test the relationship between variables. The results showed that auditor competence had a positive and dominant influence on internal audit quality (β = 0.402, p = 0.000), independence also had a positive influence (β = 0.298, p = 0.000), while the use of audit technology had a limited positive influence (β = 0.187, p = 0.011). Furthermore, audit quality was proven to have a significant influence on the accountability of regional financial governance with a value of β = 0.588 and R² = 0.531. These findings confirm that better internal audit quality, influenced by higher auditor competence, strong independence, and more optimal utilization of audit technology, is a key prerequisite for achieving accountability in regional financial governance.

Petronela Desi Gamda; I Nyoman Subanda; Sahri Aflah Ramadiansyah; Ni Ketut Arniti

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Village-Owned Enterprises (BUMDes) are a strategic instrument in promoting village economic independence and increasing Village Original Income (PAD). However, in practice, BUMDes management still faces various governance issues, particularly related to human resource capacity, business innovation, and public accountability and trust. This study aims to analyze the acceleration of BUMDes governance from a Reinventing Government perspective through a comparative study between BUMDes in rural and urban areas. This study uses a qualitative method with a descriptive-comparative approach. Data collection techniques are carried out through in-depth interviews, observation, and documentation. The research locations include BUMDes in Paan Leleng Village, Kota Komba Utara District, East Manggarai Regency as a representative of rural villages, and BUMDes in Golo Bilas Village, Komodo District, West Manggarai Regency as a representative of urban villages. The research results indicate that the implementation of Reinventing Government principles in the governance of Village-Owned Enterprises (BUMDes) in both villages has been successful, but not yet optimal. The BUMDes in Golo Bilas Village has advantages in market access, business potential, and innovation, but still faces challenges in accountability and public trust. Meanwhile, the BUMDes in Paan Leleng Village demonstrates strong community participation and social values, but is hampered by limited human resources, technology, and business diversification. Accelerating BUMDes governance requires institutional strengthening, increased managerial capacity, business innovation, and the implementation of governance that is oriented towards results and community needs.

Anysah Daulay; Elvi Risky; Hasti Ananda; Tengku Darmansyah

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The development of the digital era has brought significant changes to the world of education, including Islamic education, thus requiring educational institutions to adapt their policies and governance in a more modern way without neglecting Islamic values. SMA Al Hijrah Global School, as a globally oriented Islamic school, faces challenges in integrating the use of technology with the principles of Islamic education, both in learning, administration, and character development of students. This study aims to analyze how Islamic education policies are managed in the digital era and to identify the main challenges that arise in digital governance at the school.This research uses a descriptive qualitative approach with a case study design, involving the principal, teachers, administrative staff, and students as informants selected through purposive sampling. Data were collected through interviews, observations, and documentation, and then analyzed using the Miles and Huberman model. The findings show that the school has utilized technology in learning and management; however, it still faces constraints in the form of limited digital competence among teachers, suboptimal infrastructure, and challenges in supervising students’ digital ethics. The implications of this study indicate the need to strengthen Islamic education policies that are more adaptive to digital developments through improving digital literacy, providing adequate infrastructure, and reinforcing digital ethics based on Islamic values so that educational governance can run effectively and in line with the demands of the digital era.

Sofyan Hakim; Dian Ana Mutriqah; Hilmi Satria Himawan; Karina Awalia Zahra; Irdayani Sagita Anindi +2 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Traditional snack micro, small, and medium enterprises (MSMEs) in Indonesia face increasing market competition and rapidly changing consumer preferences, particularly among younger consumers seeking innovative and symbolic food experiences. This community engagement study aims to strengthen the profitability and sustainability of traditional snack MSMEs by integrating local flavor innovation with simple business governance practices. Using a participatory action research approach under the Merdeka Belajar Kampus Merdeka (MBKM) program in Palangka Raya, this study involved co-creation between students and local entrepreneurs in product development, production standardization, and basic financial management. Qualitative data were collected through participatory observation and stakeholder discussions, while quantitative data were obtained from sales records and simple financial reports. The results demonstrate that local flavor-based innovation, combined with standardized operating procedures and cost control mechanisms, improved product differentiation, operational efficiency, and financial performance. The intervention generated a positive net profit and strengthened the partner’s capacity for independent business management. This study contributes to the literature by positioning traditional food MSMEs as sites of cultural innovation and micro-governance, while supporting Sustainable Development Goals related to inclusive economic growth, cultural preservation, and responsible production.

Ramadhan, Ganjar; Puspanegara, Anisa

Populer: Jurnal Penelitian Mahasiswa 2026 Universitas Maritim AMNI Semarang

Public service performance represents the most visible aspect of local government administration. Sub-district offices play a crucial role as the frontline of daily administrative services. This study analyzes the management of public services at the Cianjur Kota Sub-district Office by examining governance practices, staff professionalism, and service effectiveness. A descriptive qualitative approach was employed through light observation, document analysis, and literature review. The findings reveal that the management of public services at the sub-district office is generally adequate, indicated by standardized service procedures, improved administrative flows, and better staff discipline. However, several challenges persist, including limited human resources, insufficient transparency of service information, and low community participation in providing feedback. These results highlight the importance of good governance principles  transparency, accountability, and participation  in enhancing public service quality at the sub-district level. The study recommends improving internal coordination, providing more accessible public information, and strengthening staff capacity through continuous training.

Vira Aulia Putri; Amroni Amroni; Dwi Ayu Gusriyanti

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

The UNAMA Library employs information systems to enhance its academic services. Nevertheless, its administrative framework continues to encounter obstacles, such as inadequate service system support for users, constrained resources allocated for the management and upkeep of the system, an absence of standardized protocols for addressing technical challenges, and insufficient assessment system efficacy. If these issues remain unaddressed, the operational effectiveness of the library information system will be compromised, thereby thwarting the objective of delivering dependable information services. This investigation seeks to illuminate the maturity level of information system governance as delineated by COBIT 2019 within the Decision Support Systems (DSS) domain, specifically focusing on the DSS01 (Manage Operations) and DSS02 (Manage Service Requests and Incidents) processes. The findings suggest that the degree of information system governance capability the UNAMA Library is situated at the Established Process level (level 3), signifying that the process has undergone implementation; however, it has yet to be comprehensively documented and consistently evaluated. Moreover, a disparity persists between the existing state and the anticipated capability level of the organization, particularly concerning IT operations management, the standardization incident handling, and the documentation of operational procedures. An elucidation of the expected level is articulated, especially in terms of operational standards, incident documentation, and IT infrastructure oversight. Recommendations encompass the formulation of standard operating procedures (SOPs), the enhancement of documentation practices, and periodic assessments grounded in COBIT 2019. These findings are anticipated to assist libraries in augmenting the efficacy of information systems governance and the quality of IT services.

Andy Chairuddin; Wahira Wahira; Suarlin Suarlin; Andi Aslinda; A. Kasmawati +1 more

Prosiding Seminar Nasional Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the strengthening of higher education governance in realizing transparent and accountable academic services. In the context of the globalization of higher education and increasing public accountability demands, universities are required not only to excel academically but also to provide services that are open, responsive, and accountable. This research employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews, observations, and documentation studies involving university leaders, academic administrators, lecturers, and students. Data analysis was conducted interactively through data reduction, data display, and conclusion drawing. The results indicate that the principle of transparency has been implemented through digital-based academic information systems; however, consistency in updating information still needs improvement. Accountability has been supported by standard operating procedures and service evaluations, although performance measurement based on indicators has not been fully integrated. Stakeholder participation has been facilitated through evaluation forums, but involvement in strategic decision-making remains limited. Overall, the dimensions of transparency, accountability, participation, effectiveness, and responsibility are interrelated in shaping the quality of academic services. This study emphasizes that strengthening governance must be systemically internalized within organizational culture and institutional operational systems to enhance trust and stakeholder satisfaction.

Lintang Sayyidina; Anza Ronaza Bangun

Jurnal Hukum, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

Oil and natural gas are vital resources for the state, and their management must be carried out carefully and transparently. However, the complexity of existing management is often exploited by irresponsible parties to commit corruption that harms state finances. This study aims to analyze how criminal law regulates the accountability of perpetrators in the oil management corruption case at Pertamina in 2025. The method used is normative juridical, by reviewing laws and regulations regarding corruption, state-owned enterprises (BUMN), and related legal literature. The results of the study indicate that criminal liability in this case is not only directed at individual officials, but also corporations or companies. This is because the element of mens rea (malicious intent) was found in the act. Therefore, law enforcement must focus more on recovering state losses and improving Pertamina's internal oversight system, rather than simply imprisoning the perpetrators.