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Rapid infrastructure development in Indonesia poses significant environmental risks, necessitating effective control instruments like the Environmental Impact Assessment (AMDAL). This study analyzes the strategic role of AMDAL in supporting the achievement of Sustainable Development Goals (SDGs), particularly regarding water security, sustainable cities, climate action, and ecosystem conservation. Using a qualitative method with a literature review approach, this research evaluates regulations and academic sources from 2020 to 2025. The findings reveal that AMDAL serves as a critical preventive tool that aligns industrial activities with SDG 6, SDG 11, SDG 13, SDG 14, and SDG 15 through the internalization of ecological costs and strict mitigation hierarchies. Furthermore, AMDAL functions as an essential baseline data source for government monitoring. However, the study identifies substantial barriers to implementation, including a deficit in meaningful public participation, weak law enforcement that renders AMDAL a mere administrative formality, and regulatory dynamics post-Job Creation Law (UUCK) which shifted to a risk-based approach. The study concludes that while AMDAL is theoretically robust as a safeguard for sustainability, its practical implementation requires strengthening in transparency and supervision to effectively bridge economic interests with ecological preservation.

This study aims to analyze the implementation of procurement of goods and services through e-Catalog version 6 in Balongbendo District after the enactment of policy changes from the previous version (V5). In addition, this study also identifies impacts, obstacles, and strategies to increase system effectiveness. This study uses a qualitative descriptive method with a document study approach based on the Electronic Procurement of Goods/Services Implementation Report for the third quarter of 2025 as a secondary data source. The results of this study show that the implementation of the V6 e-Catalog has been relatively effective with a completion rate of 87.18% of a total of 39 procurement packages. However, obstacles were found in the form of human error (75%) and system bugs (25%) that caused some packages to be unable to be processed. The transition from version 5 to version 6 brings a positive impact in terms of increased transparency and efficiency, but it also poses new challenges in adapting to the latest version. This study confirms that the success of digital transformation of public procurement does not only depend on technological aspects, but also on human readiness and adaptive institutional governance.  

This research intends to examine the application of good governance principles in non-formal education services at the Sidoarjo District Education and Culture Office, concentrating on accountability, transparency, participation, and institutional responsiveness. The study is based on the necessity for effective governance to guarantee quality, fairness, and efficiency in educational services reaching broader communities. A case study approach using qualitative methods was utilized, involving key informants like the head of the non-formal education division, managers of training centers, tutors, and students. Data were gathered via in-depth interviews, field observations, and documentation, then analyzed thematically to uncover implementation patterns and difficulties. The findings show that accountability has been reinforced through organized program assessments and reporting, whereas transparency has enhanced through improved access to public data. Nonetheless, coordination among agencies and the capacity of human resources continue to be major obstacles. Engagement and reactivity have demonstrated improvement, yet demand enhanced integration of digital systems. The research finds that effective good governance execution depends on the collaboration of policy, technology, and various stakeholders. Suggestions highlight the need for strengthening officials' capabilities and creating cohesive education information systems to foster more responsible and inclusive governance.

Tax fairness has become a central concern in improving individual taxpayer compliance in Indonesia, particularly amid increasingly complex regulations and declining public trust in fiscal institutions. This study stems from the urgent need to understand how individual taxpayers interpret the notion of tax fairness and how these interpretations shape their willingness to comply. The primary objective is to explore the underlying dimensions of tax fairness procedural, distributive, and interactional and to explain how these dimensions relate to the development of voluntary compliance. Employing an interpretive qualitative approach, this research relies on in-depth interviews with 15 individual taxpayers located in Jakarta, Yogyakarta, and Medan, selected through purposive sampling. The data were examined using Interpretative Phenomenological Analysis (IPA) to uncover recurring themes and the subjective experiences shared by participants. Findings reveal that perceptions of procedural and interactional fairness exert the strongest influence on compliance behavior, while distributive fairness is often viewed negatively due to perceived inequality in public benefit allocation and the complexity of tax rules. Trust in government and social morality emerge as critical mediators linking fairness perceptions to voluntary compliance. The study contributes theoretically by integrating Equity Theory, Tax Morale Theory, and the Slippery Slope Framework within the Indonesian cultural context, emphasizing that tax fairness forms the moral foundation of voluntary compliance. Practical implications highlight the need for equitable public services, stronger fiscal transparency, and value-based tax education. Future research is encouraged to adopt mixed-methods designs to provide deeper quantitative insights into the relationship between fairness, trust, and tax compliance across diverse social settings.

This study analyzes the practice of staple food price manipulation at Cik Puan Market in Pekanbaru, which is alleged to be carried out by a group of traders through stockpiling, supply coordination, and price regulation that could potentially cause market distortions. This phenomenon has led to unreasonable price increases in strategic commodities such as chili, onions, rice, cooking oil, and chicken, thereby negatively affecting consumers and regional economic stability. This research uses a normative juridical approach with descriptive qualitative analysis methods, supported by empirical data from local government reports, official news, and findings from trade department supervision. The results of the study indicate that these price manipulation practices are in violation of Articles 5, 11, and 19 of Law No. 5 of 1999 about Consumer Protection. This study emphasizes that the weak supervision of the supply chain in traditional markets, as well as the minimal coordination between agencies, causes price manipulation practices to continue repeatedly. It is necessary to strengthen law enforcement, ensure transparency in the distribution of basic necessities, and enhance the role of local governments and the KPPU in order to create stable, competitive, and fair prices for the public.

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) on the financial performance of mining companies listed in the Jakarta Islamic Index (JII70) for the 2020–2024 period, with the Debt to Equity Ratio (DER) as a control variable. The findings show that, partially, the Environmental variable has a positive but insignificant effect on ROA, indicating that efforts in energy efficiency, waste management, and emission reduction have not yet been fully reflected in short-term profitability. In contrast, the Social variable has a significant effect on ROA, emphasizing that companies’ engagement in building stakeholder relationships, protecting employee rights, and implementing social responsibility programs contribute substantially to financial performance. The Governance variable also has a significant effect on ROA, highlighting the importance of good governance practices, transparency, and accountability in enhancing profitability. Meanwhile, the control variable DER shows no significant effect on ROA. Simultaneously, ESG performance has a significant effect on ROA, proving that integrated ESG implementation supports the profitability of mining companies. These findings confirm that ESG is not only a compliance measure with sustainability principles but also a long-term business strategy that strengthens companies’ competitiveness and serves as a crucial consideration for investors in making investment decisions.

This study aims to analyze traders’ perceptions and behaviors toward the implementation of sharia principles in Islamic banking products and services. A descriptive qualitative approach was employed, involving traders at Parung Market selected through purposive sampling. Data were obtained through in depth interviews, observations, and documentation, then analyzed using thematic analysis through coding, categorization, and pattern identification. The findings reveal that most traders hold positive perceptions of core Islamic banking values such as fairness, transparency, and the prohibition of usury. However, their understanding of sharia contracts varies and is not fully comprehensive. Despite these positive perceptions, actual behavior does not always align, as traders often prefer conventional banks for business transactions requiring speed, efficiency, and more reliable digital services. This indicates a clear gap between religious intentions and economic practices, commonly referred to as the intention behavior gap. The study concludes that improving Islamic financial literacy, strengthening digital service innovation, and enhancing service quality are essential to promoting wider adoption of Islamic banking products.

This study examines the influence of good governance principles on village fund utilization effectiveness in Indonesia. Using a quantitative approach with Structural Equation Modeling - Partial Least Squares (SEM-PLS), we analyze data from 385 village officials across five provinces in Indonesia. The research integrates stewardship theory and agency theory to explain how transparency, accountability, participation, and rule of law affect village fund management performance. Results demonstrate that transparency (β=0.342, p<0.01) and accountability (β=0.287, p<0.01) significantly enhance village fund utilization effectiveness, while participation (β=0.219, p<0.05) shows moderate influence. Rule of law (β=0.156, p>0.05) does not significantly affect fund utilization, suggesting implementation challenges. The model explains 68.4% variance in village fund utilization effectiveness (R²=0.684). This study contributes to governance literature by providing empirical evidence from emerging economies and offers practical implications for policymakers to strengthen village-level financial management through enhanced transparency mechanisms and accountability systems. The findings highlight the critical role of good governance in achieving sustainable rural development goals.

This study explores the impact of Artificial Intelligence (AI) integration and algorithm transparency on organizational efficiency and perceived fairness in Human Resource (HR) decision-making. Using a qualitative literature review approach, the research examines the mediating role of employee trust and the moderating influence of organizational culture. The analysis focuses on peer-reviewed international studies published since 2020, reflecting the latest theoretical and empirical developments in AI and HR management. The findings reveal that a higher level of AI integration improves decision speed, reduces operational costs, and increases the accuracy of talent allocation. However, these efficiency gains are not independent of ethical considerations. Transparent algorithms are shown to significantly enhance employees’ trust and perceptions of fairness, whereas opaque systems tend to generate resistance and distrust. Furthermore, organizational culture plays a crucial moderating role. Companies with innovative and participatory cultures report better outcomes from AI implementation, while hierarchical cultures are associated with lower adoption success and ethical challenges. This research highlights the importance of aligning technical capabilities with social and cultural factors to optimize the use of AI in HR functions. The study contributes to the discourse on socio-technical systems by proposing an integrative framework that links AI integration, transparency, trust, and culture to key organizational outcomes. Practical implications include the need for transparent system design, ethical governance, and cultural readiness to support responsible AI adoption in HR.

This study examines the implementation of QRIS (Quick Response Code Indonesian Standard) in supporting MSMEs in Singa Village, with a focus on the efficiency of non-cash transactions and strengthening the digital financial ecosystem. The method used is literature research with a qualitative approach. The results show that the implementation of QRIS in MSMEs in Singa Village has a positive impact in increasing transaction efficiency through payment speed, transparency of transaction recording, and ease of access to digital finance. QRIS facilitates MSMEs to access faster and more secure payment systems, while expanding market reach by facilitating transactions between consumers and merchants. In addition, the implementation of QRIS contributes to strengthening financial inclusion in the village community, providing opportunities for residents to be more involved in the digital economy. Thus, it can be concluded that QRIS not only increases the competitiveness of MSMEs but also plays a significant role in strengthening community finances in Singa Village, making it more inclusive and sustainable in the digital era. The implementation of this technology is expected to continue to encourage more equitable local economic growth.

This study analyzes the implementation of the ITIL V4 Service Value System (SVS) in managing information technology services at PT Puskomedia Indonesia Kreatif. The research aims to evaluate the alignment of the company’s service management Practices with ITIL V4 best Practices, focusing on issues related to digital documentation and incident tracking. A qualitative case study approach was used, with data collected through observation, interviews, and documentation review. The results show that the company has applied several ITIL V4 components, particularly in service delivery and support, collaboration, and responsiveness to customer needs. However, Governance and documentation processes remain mostly manual, and incident tracking lacks digital monitoring, limiting data-driven evaluation. Core Practices such as Incident Management, Service Request Management, and Change Enablement are implemented but have not reached optimal maturity due to the absence of automation, SLA documentation, and structured change records. The study highlights the need for an integrated service desk system, Governance dashboard, and Continual Improvement Register (CIR) to strengthen transparency, accountability, and long-term service quality.

This study aims to synergize the importance of simple accounting records for MSMEs with Q.S. al-Baqarah verse 282. Where many MSMEs do not implement accounting records even though they are simple. If MSMEs implement this, it can help business sustainability. Allah SWT has commanded business people to record transactions in Q.S. al-Baqarah verse 282. This study uses a qualitative method. The results of the study show that Surah Al-Baqarah verse 282 provides practical and moral guidance that is very relevant to the needs of accounting records in MSMEs. The principles of honesty, accuracy, and justice in this verse are in line with accounting practices that aim to create effective, professional, and sustainable financial management. By implementing these values, MSMEs can face modern business challenges with a strong foundation and oriented towards business sustainability and social harmony. In addition, the application of Qur’anic values can enhance business partners’ trust and improve transparency in transactional relationships. This study recommends that MSMEs strengthen Islamic value-based accounting education to create more trustworthy and competitive financial governance.

This study aims to analyze the performance of village officials in providing public services to the community in Sungai Purun Kecil Village, Sungai Pinyuh District, Mempawah Regency, based on Law Number 25 of 2009. The approach used was a normative qualitative approach with descriptive methods, collecting data through interviews, observation, and documentation. The results indicate that village officials have implemented administrative and social services in accordance with public service principles. However, there are obstacles in the aspects of information transparency, timeliness, and work discipline that affect the speed and quality of service. The human resource capacity of village officials also needs to be improved through training and competency development. This study recommends improving discipline, providing easily accessible information media, and increasing community participation in service performance evaluation as strategies to improve the quality of village public services. Thus, this research contributes to the development of effective and sustainable village public service governance.

This study conceptually analyzes how blockchain technology reshapes the mechanisms of transparency and trust in global Islamic trade from the perspective of Islamic economics. The digitization of financial systems encourages a shift from trust based on social integrity and human relations, which traditionally form the foundation of muamalah practices, to an algorithmic trust model governed by code. In this context, this study examines how core values such as amanah and 'adl can be supported and even strengthened when economic interactions are increasingly mediated by technology. The research approach employs a qualitative-descriptive method, based on a literature review, with Miles and Huberman's analysis used to interpret the data and combine it with the normative principles of Islamic economics, thereby supporting the substance of Sharia. The main findings of this article show that blockchain has significant potential to enhance transparency, efficiency, and accountability through distributed ledgers and smart contracts, aligning with the objectives of maqāṣid al-sharī‘ah. However, despite its ability to reduce informational gharar, this technology also gives rise to new uncertainties that are technical, epistemic, and social in nature. Cases such as the DAO hack and the Terra–Luna failure confirm that technical transparency does not automatically lead to substantive justice. As a contribution, this study offers a Digital-Trust Maqāṣidiyyah framework, which positions blockchain as a means to strengthen Sharia ethics through adaptive contracts, Sharia oracles, decentralized arbitration, digital literacy, and Sharia regulatory sandboxes.

ABSTRAK Penelitian ini bertujuan untuk menganalisis implementasi aplikasi Smart Village dalam meningkatkan pemberdayaan masyarakat dan literasi digital di Desa Mlese, yang dikenal sebagai Desa Pelopor Pancasila. Penelitian menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui observasi lapangan, wawancara mendalam, serta studi literatur. Hasil penelitian menunjukkan bahwa aplikasi tersebut memberikan dampak positif berupa kemudahan administrasi desa, transparansi informasi, serta penguatan nilai-nilai Pancasila melalui kolaborasi antarwarga. Namun, masih terdapat tantangan seperti rendahnya literasi digital pada kelompok lanjut usia, keterbatasan akses internet, dan preferensi layanan tatap muka. Pemerintah desa berupaya mengatasi kendala ini melalui pelatihan dan pendampingan, meskipun perbaikan infrastruktur dan sosialisasi lebih intensif masih diperlukan. Kesimpulannya, Smart Village memiliki potensi besar untuk mendukung transformasi digital dan pemberdayaan masyarakat sesuai dengan nilai-nilai Pancasila Kata Kunci : Smart Village, Literasi Digital, Desa Pelopor Pancasila.   ABSTRACT This study aims to analyze the implementation of the Smart Village application in enhancing community empowerment and digital literacy in Mlese Village, known as a Pancasila Pioneer Village. The research employed a descriptive qualitative method, with data collected through field observations, in-depth interviews, and literature studies. The findings indicate that the application positively impacts village administration by simplifying processes, increasing information transparency, and strengthening Pancasila values through community collaboration. However, challenges remain, such as low digital literacy among the elderly, limited internet access, and a preference for face-to-face services. The village government is addressing these issues through training and assistance, although more intensive infrastructure improvements and outreach are still needed. In conclusion, Smart Village holds significant potential to support digital transformation and community empowerment in alignment with Pancasila values. Keywords: Smart Village, Digital Literacy, Pancasila Pioneer Village.

The execution of mortgage rights on land is a crucial element in the property security legal system in Indonesia, which allows creditors to obtain debt repayment if the debtor defaults. However, the implementation of parate executie as a non-litigious mechanism based on Law Number 4 of 1996 concerning Mortgage Rights has sparked constitutional debates, particularly regarding the debtor's right to fair legal protection. This study analyzes the legal considerations of the Constitutional Court in Decision No. 10/PUU-XIX/2021, which rejected the constitutional review of the mortgage execution norms, and evaluates the legal execution procedures post-decision. Using the normative legal research method, this article examines the approach of contractual freedom, the principle of justice, and the protection of property rights in the context of creditor-debtor relationships. The study results show that the Court views parate executie as constitutionally valid, as long as it is carried out with the principles of transparency, proportionality, and the availability of legal recourse for the debtor. Therefore, legal protection within the mortgage system is not eliminated, but must be implemented through accountable and just practices. These findings provide an important normative basis for policymakers and economic actors in ensuring that the execution of guarantees runs effectively while still upholding the constitutional rights of the parties involved.

The purpose of this study is to examine and assess how PT BCA applies PSAK 4 and PSAK 65 in the development and presentation of its consolidated financial statements. This study is primarily motivated by the importance of consolidated financial statements as a useful source to offer a comprehensive view of an entity's financial condition, especially when the entity has subsidiaries. This research method can be categorized as descriptive qualitative research, utilizing secondary data sources, including PSAK and BCA's financial statements for the years 2022 to 2023. The findings indicate that BCA has reliably complied with PSAK 4 and PSAK 65 standards. This includes accurately combining the financial statements of its parent company and subsidiaries based on the control principle, eliminating inter-entity transactions, and transparently disclosing the NCI portion of equity. Furthermore, the fair values ​​of assets and liabilities have been combined and assessed in accordance with appropriate standards. In summary, BCA has demonstrated a strong commitment to maintaining accountability, information transparency, and effective corporate governance practices, thereby ensuring its financial statements reliably and accurately reflect the group's financial condition. From this conclusion, it can be stated that BCA has implemented both PSAKs systematically and effectively to increase reporting transparency.

The purpose of this study is to analyze the strategic role of the Green Human Resource Information System (Green HRIS) in bridging the transformation of human resource management with the demands of Environmental, Social, and Governance (ESG) principles, specifically examining how Green HRIS contributes to sustainable HR practices, organizational performance, and digital HR transformation. Using a Systematic Literature Review (SLR) approach, this study identifies, evaluates, and synthesizes prior research by conducting a structured search across major academic databases—Scopus, Web of Science, Springer, Elsevier, and Wiley—for publications from 2020 to 2025 that address green HRM, HR digitalization, sustainable HR practices, and ESG integration. The review process includes screening titles, abstracts, and full texts, extracting key data, and categorizing findings into environmental, social, and governance dimensions. The results demonstrate that Green HRIS strengthens ESG implementation by reducing paper usage, lowering carbon emissions, and promoting sustainable HR practices such as digital recruitment and e-learning, while also improving governance through enhanced transparency, accountability, regulatory compliance, and real-time reporting. Empirical evidence indicates that Green HRIS fosters employee engagement, organizational innovation, and the development of green competitive advantages. Practically, the study highlights how organizations, policymakers, and HR managers can utilize Green HRIS to optimize digital transformation and meet ESG requirements, thereby reinforcing legitimacy and long-term competitiveness within the green economy. This research offers originality as one of the first systematic reviews addressing Green HRIS in the ESG era, integrating theories such as the Resource-Based View, Technology Acceptance Model, and organizational sustainability theory, while also mapping trends, best practices, and gaps for future research.

This research is a Systematic Literature Review (SLR) that aims to identify, analyze, and synthesize scientific literature related to effective facilitation strategies in the context of organizational capability development and employee learning improvement. The main focus of this research is to map various forms of facilitation interventions, assess their impact on organizational capabilities such as innovation, adaptability, and efficiency, and explore the role of facilitation in strengthening organizational and individual learning mechanisms. By using an SLR approach that follows the guidelines of PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses), this study ensures transparency and replication of the study process. The results of the synthesis show that facilitation strategies contribute significantly to improving organizational capabilities through the creation of a collaborative learning environment, strengthening communication, and improving employees' adaptive skills. In addition, facilitation has been proven to support the integration of new knowledge into organizational practices, thereby strengthening competitiveness and sustainability. These findings are expected to provide evidence-based guidance for practitioners in designing effective facilitation interventions, as well as a theoretical basis for future researchers to develop studies on the relationship between facilitation, learning, and organizational capabilities.

This study explores the implementation of e-Government within the context of Bawaslu (Election Supervisory Agency) and its impact on governance and public trust. The results reveal that, from the support aspect, the success of e-Government implementation is largely driven by the commitment of leadership, which provides essential policies, human resources (HR) training, and technological facilities. However, challenges remain in terms of limited infrastructure and budget constraints at the district and city levels. Regarding the capacity aspect, Bawaslu already possesses competent HR, particularly among the younger generation, and adequate infrastructure. Nevertheless, there is still a need for improvement in the distribution of employee capabilities through continuous training and mentoring. Lastly, from the value perspective, e-Government has proven to deliver tangible benefits, such as increased efficiency, transparency, accountability, and an enhanced public trust in the institution. However, further efforts are required in areas such as system socialization, maintenance, and data security to maximize these benefits. This research highlights the importance of continuous development in both human and technological resources to ensure the optimal success of e-Government initiatives in enhancing governance and service delivery.