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The implementation of e-government is one of the local government's strategies in improving the quality of public services and realizing Good Governance. This study aims to analyze the implementation of e-government through the Tangerang LIVE Application as an effort to improve Good Governance in the Tangerang City Government. The research method used is a qualitative literature study approach through the search and analysis of various literature sources in the form of books, scientific journals, and official government documents related to e-government, the Tangerang LIVE Application, and the principles of Good Governance. This research analysis uses the Good Governance principles framework according to the United Nations Development Programme (UNDP), which includes transparency, participation, responsiveness, effectiveness and efficiency, and accountability. The results of the study indicate that the implementation of the Tangerang LIVE Application contributes positively to increasing public information disclosure, expanding public participation, accelerating government responses to public complaints, increasing the effectiveness and efficiency of public services, and strengthening the accountability of local government performance. However, there are several obstacles to achieving Good Governance through the Tangerang Live application and these obstacles become an evaluation of the Tangerang City government to innovate through e-government that supports the improvement of Good Governance in the Tangerang City Government. This study recommends strengthening digital literacy, improving institutional coordination, and sustainable system development to ensure optimal and inclusive e-government implementation.

Buddhist teachings play a crucial role in addressing various social problems that continue to develop in the modern era. Rapid social change, globalization, and technological advancement have brought not only positive impacts but also serious challenges, such as increasing social conflicts, moral degradation, individualism, and the weakening of social awareness within society. In this context, Buddhism offers universal ethical guidance that remains relevant across time, particularly through the principles of compassion (karuṇā), loving-kindness (mettā), wisdom (paññā), and mental equanimity (upekkhā), which guide individuals toward harmonious and responsible living. This study aims to analyze the role of Buddhist values in providing solutions to contemporary social problems. The research employs a descriptive qualitative method based on library research, using a hermeneutic approach to Buddhist sacred texts and relevant scientific studies. The findings indicate that the application of Buddhist values contributes significantly to the development of social morality, the strengthening of social solidarity, conflict resolution, and the formation of individual character marked by empathy, tolerance, and responsibility. Furthermore, these values play an essential role in fostering interreligious harmony and cultivating collective awareness of the importance of peaceful coexistence within pluralistic and multicultural societies.

The development of information technology has given rise to a new form of business transaction: the electronic contract. This contract form replaces the traditional process that requires a physical meeting between the parties. However, questions arise regarding the validity of e-contracts from the perspective of Indonesian civil law, specifically based on Article 1320 of the Indonesian Civil Code (KUHPerdata) and the provisions of Law Number 11 of 2008 concerning Electronic Information and Transactions (UU ITE). This research aims to analyze the validity of electronic contracts as legally binding agreements and to assess the extent to which the ITE Law can serve as their legal basis. Using a normative juridical legal research method, the research results show that e-contracts are valid and binding as long as they meet the requirements for the validity of an agreement under Article 1320 of the Civil Code, namely consent, capacity, a specific object, and a lawful cause. The ITE Law expands the recognition of electronic evidence and digital signatures as valid evidence in civil law. Thus, electronic contracts have the same legal force as conventional contracts, as long as they meet the principles of free will and the integrity of a reliable electronic system.

Contemporary church ministry is often trapped in a seasonal pattern, with increased activity only during major events like Christmas and Easter, while stagnating at other times. This phenomenon indicates a fundamental problem in leadership patterns that are not poverty-oriented. This article analyzes the roots of seasonal church ministry through a qualitative-descriptive approach and theological reflection based on Osmer's framework. Literature reviews by Barna, Maxwell, Banks & Ledbetter, as well as the leadership principles of Jesus Christ, show that seasonality is eliminated by reactive leadership that lacks a long-term vision, minimal spiritual training, and a weak ministerial cadre system. As a solution, this article offers a sustainable leadership model that emphasizes a year-round discipleship vision, ministerial training and regeneration, systematic ministry evaluation, and the spiritual example of leaders. This model is believed to help churches experience stable growth, establish a consistent ministry rhythm, and present relevant evidence to the world. Thus, sustainable leadership is a strategic and theological approach to addressing seasonal ministry and strengthening the mission of the church today.

Local government accounting policies provide the foundation for financial reporting. The Budget Realization Report (LRA) compares budgeted and actual figures, with the resulting balance recorded as the Sisa Lebih Pembiayaan Anggaran (SILPA, excess financing surplus). This study in East Lombok Regency aims to quantify the SILPA in the 2024 APBD and to analyze the financial accounting policies used in its determination. A descriptive approach combining qualitative and quantitative methods was applied. Data were collected via structured interviews with local finance officials, observations, and document analysis of APBD financial reports. Qualitative data were reduced and presented to describe policy factors, while quantitative analysis computed the SILPA value. Results show the 2024 LRA recorded a SILPA of IDR 6,414,658,153.17, indicating unused budget funds. These funds will finance the 2025 budget deficit for investment and equity in regional companies. The accounting policy for SILPA determination considered key principles such as prudence, substance over form, and materiality, in accordance with government accounting standards (e.g. applying the conservatism principle to avoid recognizing uncertain revenues). This analysis highlights how regional financial policies influence the management of budget surpluses.

Background: The rapid development of blockchain technology and smart contracts has fundamentally transformed contractual relationships by shifting the role of human interpretation and enforcement toward automated, code-based, and decentralized systems. This transformation generates complex legal implications, particularly regarding the evolution of contractual liability, which is increasingly distributed and no longer centered on a single legal subject. Objective: This study aims to analyze the evolution of contractual liability in smart agreements and examine how such transformation affects the fundamental principles of traditional contract law within modern legal systems. Methods: This research employs a normative and conceptual legal approach, supported by an analysis of blockchain regulations across multiple jurisdictions, case studies of smart contract implementation, and a comparative legal analysis between civil law and common law systems, complemented by a multidisciplinary literature review. Results: The findings indicate that contractual liability in smart agreements has evolved from a centralized fault-based liability model to an algorithmic, distributed, and code-dependent liability structure within blockchain ecosystems. This evolution creates new legal challenges concerning the attribution of liability, legal certainty, and the limitation of judicial intervention in automated contractual arrangements. Furthermore, the study identifies a tension between technological efficiency and substantive legal justice, highlighting the need for adaptive legal frameworks capable of accommodating decentralized technologies while ensuring the protection of legal rights and accountability of involved parties.

This community service activity aims to improve the knowledge and skills of Aisyiyah Kindergarten teachers in developing their potential and professional competence related to the implementation of inclusive education. Inclusive education requires teachers to have a sufficient understanding of the characteristics of children with special needs (ABK) and the ability to manage diverse students in the classroom. This activity was implemented in the form of systematically designed and applicable workshops and seminars. The training materials covered four main components: recognizing the characteristics of children with special needs, the concepts and principles of inclusive education, curriculum accommodations and assessments in inclusive classrooms, and techniques for identifying and evaluating learning for children with special needs. The results of the activity showed a significant increase in teachers' understanding and skills in managing inclusive classrooms, particularly in developing Individual Learning Plans (ILPs) tailored to the needs of the children. Teachers also became more confident in implementing adaptive and responsive learning strategies to the diversity of students. However, the sustainability of the program still faces several challenges, including limited supporting resources and minimal parental involvement and support. Therefore, ongoing synergy between schools, parents, and other stakeholders is needed to support the optimal implementation of inclusive education.

The Regional Regulation Formation Agency (Bapemperda) is a legislative body under the Regional People's Representative Council (DPRD) that plays a key role in the creation of regional regulations. This study analyzes the function of the Bapemperda of the West Java Provincial DPRD in 2025 throughout the entire regulation formation process using a qualitative approach. The results show that Bapemperda carries out strategic tasks including the preparation of Propemperda (Regional Regulation Proposals), coordination and harmonization of Draft Regional Regulations (Raperda), monitoring discussions, and evaluating the content of the material. In 2025, Bapemperda established 10 Draft Regional Regulations (Raperda) (3 proposed by the DPRD and 7 proposed by the Governor). Bapemperda functions as a bridge for political communication and quality control of regional regulations. Its effectiveness is influenced by coordination, member professionalism, and consistent application of regulatory principles. Challenges faced include time constraints, complexity of substance, and political dynamics. The study recommends strengthening institutional capacity and optimizing the documentation system to support good governance.

This study explores how the drafting process of the Bill (RUU) for the Revision of the Indonesian National Armed Forces (TNI), which was approved to become Law Number 3 of 2025, occurred amidst massive public protests, with an emphasis on violations of the principles of openness, participation, and accountability as regulated in the 1945 Constitution and Law Number 12 of 2011 concerning the Formation of Legislative Regulations. The public's rejection illustrates the potential for abusive law making, threats to civilian dominance, and the possibility of a return to the dual function of the military from the New Order period, supported by protests, petitions from civil society organizations such as NU, WALHI, and KONTRAS, as well as an application for constitutional review to the Constitutional Court. Adopting the perspective of Habermas’s theory of deliberative democracy and Weber’s concept of legitimacy, this research asserts that the argument for the annulment of this Bill is growing stronger, in order to uphold democratic law making and the protection of human rights.

This study aims to analyze the issue of online gambling in Indonesia and examine the urgency of extradition agreements as a legal instrument to prosecute online gambling operators who conduct their activities from abroad. Although gambling has been declared a criminal act under the Indonesian Criminal Code (KUHP) and the Electronic Information and Transactions Law (ITE Law), its enforcement has not been effective due to the transnational nature of this crime, in which gambling operators run their platforms from other countries, placing them beyond the direct reach of Indonesian jurisdiction. The research employs a normative legal methodology, examining statutory regulations, principles of criminal law, and relevant legal literature. The objects of study include the 1945 Constitution, the Criminal Code, and the ITE Law as the legal foundations for combating online gambling, as well as provisions concerning extradition within the framework of international cooperation. The findings indicate that although Indonesia normatively possesses legal grounds to prosecute perpetrators abroad through the principles of personality and protection, implementation remains hindered by state sovereignty and jurisdictional limits. Government efforts to block gambling websites have proven ineffective, as new sites continually emerge. Therefore, extradition agreements are essential and urgent as a solution to overcome jurisdictional barriers, enabling the transfer of offenders to Indonesia for prosecution and ensuring state protection for citizens from the harmful impacts of online gambling.

The rapid development of e-commerce as part of the broader digital transformation has introduced various new forms of transactions that were not explicitly recognized in classical Islamic jurisprudence. These include digital contracts, non-physical goods, cloud-based services, and electronic payment systems. Such innovations present a range of legal challenges, particularly concerning the validity of contracts, the legal status of digital products, the permissibility and security of electronic payment methods, and the protection of consumers in online transactions. To address these challenges, Islamic scholars have increasingly turned to ijtihad the process of independent reasoning and interpretation—as a methodology capable of providing legal solutions for contemporary issues. This study employs a qualitative approach, primarily through literature review, to examine the foundational principles of ijtihad, various methodological tools, and their applicability to different aspects of e-commerce transactions. The findings demonstrate that ijtihad methods, including qiyās (analogical reasoning), istislāh (consideration of public interest), istihsān (juridical preference), and ‘urf (customary practice), enable Islamic law to remain adaptive and flexible, while still oriented toward justice and public welfare. By applying these methods, Islamic jurisprudence can provide legal certainty, uphold fairness, and ensure that e-commerce practices align with Shariah principles, ultimately fostering trust and ethical behavior in the digital marketplace.

Rapid urbanization, especially in developing countries, has worsened spatial inequality and environmental degradation, impacting vulnerable urban communities living in informal settlements with limited access to services and increased environmental risks. This study examines the role of spatial planning law in promoting social justice and environmental protection in urban areas, particularly for marginalized populations. While spatial planning laws have the potential to promote equity and sustainability, inconsistent enforcement and inadequate evaluation mechanisms reduce their effectiveness. Using a qualitative legal analysis approach, the research reviews statutory frameworks, urban planning documents, and case studies to assess the practical application of these laws. Findings show that integrating spatial planning laws with social justice and environmental sustainability principles can enhance the living conditions of vulnerable communities by ensuring equitable resource access and reducing exposure to environmental hazards. However, fragmented legal frameworks, weak enforcement, and a lack of participatory planning hinder their impact. Comparing with traditional urban planning, social justice-oriented spatial planning provides more sustainable outcomes by prioritizing equity and environmental protection. The study recommends policy reforms to strengthen law enforcement, encourage inclusive decision-making, and integrate social justice and sustainability into urban planning frameworks. Further research is needed to assess the long-term impacts and role of these laws in achieving equitable urban development.

The rapid development of digital technology has significantly transformed financial transactions in Indonesia, particularly through the growing use of e-wallets as practical and efficient payment tools. In a country with a Muslim-majority population, ensuring that e-wallet services comply with Islamic principles—free from riba, gharar, and maysir—is essential. This study aims to analyze Indonesia’s legal politics in regulating the use of e-wallets within the Islamic financial system and to assess their alignment with sharia principles. This research employs a normative juridical method with a qualitative descriptive approach by examining laws, regulations, and fatwas related to sharia-based fintech. The findings indicate that the Indonesian regulatory framework—through the OJK, Bank Indonesia, and DSN-MUI—has attempted to harmonize policies to support sharia-compliant digital financial services. However, several challenges remain, including limited e-wallet platforms with sharia certification, low digital sharia literacy among users, and the absence of detailed technical regulations specific to sharia e-wallet operations. This study recommends strengthening regulatory guidelines, increasing public literacy, and enhancing collaboration between regulators and the fintech industry to promote the development of sharia-compliant e-wallets that are secure, innovative, and aligned with Islamic financial principles.

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

Gender equality in the religious sphere in Indonesia is a complex phenomenon, shaped by the interaction between theological doctrines, institutional practices, and the socio-cultural context of each tradition. This study employs a qualitative-descriptive approach through literature review to analyze six major religions in Indonesia: Catholicism, Protestantism, Islam, Hindu Dharma, Buddhism, and Confucianism. The analysis focuses on three main dimensions: theological perspectives regarding gender roles and positions, social changes influencing gender relations, and transformations in institutional structures and practices that support gender equality. The findings indicate that historically, women were often placed in subordinate positions due to patriarchal norms, although the core teachings of these religions contain egalitarian principles and recognition of women’s dignity. Contemporary transformations are reflected in the reinterpretation of religious texts and practices that promote gender equality: Catholicism emphasizes the recognition of women’s dignity within the clerical hierarchy; Protestantism opens opportunities for the ordination of female pastors; Islam reinterprets the principles of Qawwamun and family law rights; Balinese Hindu Dharma adjusts women’s roles in rituals and public spheres; Buddhism revives the bhikkhuni order within the sangha; and Confucianism modernizes the interpretation of Wu Lun and San Cong to emphasize mutual responsibilities between husband and wife. In conclusion, despite persistent patriarchal challenges, this study affirms that religion has the potential to act as an agent of social transformation promoting gender equality while maintaining the moral, spiritual, and traditional values distinctive to each tradition. These findings contribute significantly to academic literature, interfaith dialogue, and the development of more gender-inclusive policies.

Physical violence against journalists remains a serious threat that hinders the functioning of democracy in Indonesia. Law Number 40 of 1999 concerning the Press explicitly guarantees legal protection for journalists through Articles 8 and 9, which emphasize freedom from censorship and the right to seek and disseminate information. However, criminal law enforcement against perpetrators of physical violence has not been optimal, leading to a culture of impunity. This study uses a normative juridical approach by analyzing the Press Law regulations, the provisions of the Criminal Code on assault (Articles 351-355), as well as the theoretical basis of Satjipto Rahardjo's preventive-repressive legal protection and Moeljatno's law enforcement principles. The results of the study indicate a significant gap between strong legal norms and weak enforcement practices,  characterized by the dominance of mediation by the Press Council and a culture of impunity for perpetrators, often involving state apparatus. According to AJI reports from 2020-2025, there have been 84 to 89 cases annually, with only 15-20% processed criminally. The main obstacles include a lack of coordination between institutions, minimal awareness of law enforcement officials, victims' reluctance to report due to social pressure and fear of reprisals, and institutional solidarity among perpetrators. This impunity not only traumatizes journalists but also induces self-censorship, reduces investigative journalism quality, and weakens democratic checks and balances. Recommendations include revising the Press Law for stricter sanctions, enhancing law enforcement training, and establishing independent investigation teams under Komnas HAM to combat impunity effectively. 

This study aims to analyze and synthesize research findings related to the integration of Buddhist values in the development of interactive learning media. The research employed a qualitative approach using a systematic literature review method on fifty selected articles published between 2018 and 2025. Data were collected through a structured process of identification, screening, and extraction from primary sources consisting of accredited national journals and reputable international journals. The data were analyzed using thematic and comparative synthesis techniques to identify patterns, effectiveness, and research gaps. The results show that interactive learning media based on Buddhist values can enhance students’ motivation, moral understanding, and engagement through the use of technologies such as gamification, educational animation, augmented reality, and mobile applications. The effectiveness of these media is strongly influenced by the alignment between Buddhist ethical principles, instructional design, and the cultural context of learning. Furthermore, the study reveals that the successful integration of spiritual values into digital media depends on educators’ readiness, digital literacy, and technological infrastructure support.

This study explores the integration of Science, Technology, and the Arts (IPTEKS) within an educational psychology framework to support the development of creativity, innovation, and collaboration among prospective Christian religious education teachers in West Java. Using a mixed-methods approach with a sequential explanatory design, the research combines quantitative and qualitative perspectives to obtain a comprehensive understanding of the phenomenon. Quantitative data were gathered through questionnaires distributed to prospective teachers, while qualitative data were obtained through in-depth interviews and participatory observations involving selected informants. The findings indicate that meaningful integration of IPTEKS contributes positively to the development of creative thinking, innovative teaching practices, and collaborative learning skills. Qualitative insights further reveal that institutional support, continuous professional development, and contextualized learning environments play a crucial role in optimizing the impact of IPTEKS integration. The study highlights the importance of aligning technological integration with psychological and pedagogical principles. It concludes that teacher education programs need to redesign curricula and training models that holistically integrate IPTEKS and educational psychology to foster relevant, transformative, and value-based learning in Christian education contexts.

The 2018 financial statement manipulation case of PT Garuda Indonesia Tbk revealed a violation of the ethical principles of the public accountant profession and weak auditor independence in detecting irregularities in revenue recognition. This incident has created an urgency to empirically test the extent to which professional ethics influence auditor independence in preventing financial statement manipulation. This study aims to analyze the influence of public accountant professional ethics on auditor independence using quantitative research methods. Data were obtained through variable measurements using structured instruments which were then processed and analyzed using the SPSS application through validity tests, reliability tests, simple linear regression analysis, and t-tests to determine the significance of the influence between variables. The results of the study indicate that professional ethics has a positive and significant influence on auditor independence, where the stronger the application of ethical principles, the higher the level of auditor independence in carrying out their professional duties. The conclusion of this study confirms that the consistent application of professional ethics is a fundamental factor in maintaining auditor objectivity and preventing the recurrence of financial statement manipulation cases such as those that occurred at PT Garuda Indonesia Tbk.

Islamic architecture in the archipelago cannot be understood as simply a transfer of physical forms from the Middle East to Southeast Asia. It is the result of a deep cultural dialogue between universal Islamic principles and local wisdom that has been formed since pre-Islamic times. When Islam spread in the archipelago, it did not exist as a force that negates Hindu, Buddhist, and vernacular traditions, but rather proceeded through visual and structural synthesis that gave birth to a distinctive and hybrid Islamic architectural identity. One of the most iconic manifestations of this process is the use of overlapping roofs in historic mosques such as the Great Mosque of Demak and the Great Mosque of Banten. Different from typical Persian or Mediterranean stone domes, this multi-storey wooden structure is inspired by the concept of Meru in Hindu-Javanese architecture. The choice is not only symbolic, but also a functional adaptation to the tropical climate, as it allows for efficient rainwater disposal as well as optimal natural ventilation. Spatially, the placement of mosques follows the concept of Catur Gatra Tunggal, which is the integration of mosques with squares, government centers, and markets. This pattern reflects the integration between the spiritual, political, and economic life of the community. In the interior, the use of Saka Guru shows the appointment of local construction techniques as the main element of worship buildings. Aspects of syncretism are also seen in ornamentation, where pre-Islamic figurative motifs are transformed into flora and calligraphy patterns that are in harmony with the principles of Islamic aniconism. Thus, the archipelago's Islamic architecture represents Islam as an inclusive and contextual force that is able to process local traditions into a sustainable new identity.