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Bagus Hermanto; H Muhamad Rezky Pahlawan MP; Nabila Afifah Salwa

Discourse on Law and Society 2025 International Forum of Researchers and Lecturers

The rapid proliferation of misinformation across digital platforms has emerged as a critical challenge, undermining public trust, shaping opinion, and eroding the quality of democratic discourse. As reliance on digital platforms for information dissemination intensifies, the regulation of online content has become a focal issue for scholars, policymakers, and platform operators. This study examines the intersection of cyber law, platform governance, and content moderation, analyzing how platforms manage misinformation while balancing freedom of expression. Employing a normative and socio-legal approach, the research utilizes comparative methodology to assess national and international cyber law frameworks, alongside case studies of platforms such as Facebook, YouTube, and Twitter. Public policy analysis is conducted to evaluate the effectiveness of current governance models. Findings reveal significant variation in regulatory responses, with the European Union’s Digital Services Act offering a robust framework but facing enforcement challenges. Platforms, acting as non-state regulators, are criticized for inconsistent moderation and limited transparency. The study concludes that hybrid regulatory models combining state intervention with platform self-regulation hold promise for addressing misinformation effectively while safeguarding digital rights. This research contributes to ongoing debates on balancing free speech, accountability, and social control in the digital age.

Rengga Kusuma Putra; Lita Tyesta Addy Listya Wardhani; Edvardas Juchnevicius; Sandra Leoni

Discourse on Law and Society 2025 International Forum of Researchers and Lecturers

The rapid advancement and integration of Artificial Intelligence (AI) into diverse sectors of society have generated complex ethical and human rights challenges. Technologies involving surveillance, data collection, algorithmic decision-making, and facial recognition pose significant risks to privacy, equality, and freedom of expression. This study examines the intersection of AI and human rights through a comparative analysis of regulatory frameworks in the European Union (EU), the United States (US), and Asia. Employing a comparative legal approach, the research analyzes international and national regulatory instruments, including the EU AI Act, the General Data Protection Regulation (GDPR), and China’s Personal Information Protection Law (PIPL). Case studies of AI-related human rights violations, such as algorithmic bias and discrimination, are incorporated to illustrate real-world implications. Findings reveal substantial differences in governance approaches: the EU emphasizes a risk-based model prioritizing human rights protections, while the US and Asia adopt more fragmented or centralized strategies. The study underscores the urgent need for global regulatory harmonization to safeguard fundamental rights and promote ethical AI development. By highlighting both strengths and limitations of existing frameworks, the research contributes to ongoing debates on balancing innovation with accountability, transparency, and human rights protection in the digital era.

Titie Syahnaz Natalia; Ega Anzani; Ribby Audia; Rahmat Rudiansyah

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2025 Asosiasi Periset Bahasa Sastra Indonesia

This community service program was carried out with the primary objective of improving the institutional capacity of Village-Owned Enterprises (BUMDes) in Kedaton Village, Kedaton Peninjauan Raya District, Ogan Komering Ulu Regency. The focus of the activity was training and mentoring in the preparation of legally based Standard Operating Procedures (SOPs), in order to strengthen village business governance in a participatory and sustainable manner. The method used was a participatory approach, involving village officials and the local community in every stage of the activity, from identifying institutional problems, preparing SOP documents, to evaluation and follow-up. This activity was carried out through workshops, focus group discussions, and technical mentoring, so that participants not only received theoretical material but also actively participated in preparing and implementing SOPs relevant to the needs of the BUMDes. The results of the activity showed a significant increase in legal awareness among BUMDes managers and the village community. In addition, a new institution was formed in the form of a Village SOP Team that plays a driving role in the process of preparing and supervising the implementation of SOPs. Local leaders who have a concern for business governance and village community empowerment also emerged. The development of SOPs not only strengthens the administrative aspects of Village-Owned Enterprises (BUMDes) but also encourages social transformation. Communities become more involved in decision-making and develop a sense of ownership of village businesses. These findings indicate that integrating a legal approach into community empowerment practices can be an effective strategy for increasing accountability, transparency, and the future sustainability of village businesses.

M Yoserizal Saragih

International Journal of Education and Social Sciences 2025 International Forum of Researchers and Lecturers

This study investigates how artificial intelligence (AI) is transforming Islamic journalism and digital da’wah by analyzing the ethical challenges posed by algorithmically mediated media. Employing a critical-interpretive approach, the research examines how algorithmic logic impacts the production, visibility, and ethical dimensions of Islamic content on platforms such as YouTube and TikTok. The findings reveal a growing tension between Islamic communication principles—sidq (truth), amanah (trust), and hikmah (wisdom)—and the operational values of AI systems that prioritize virality, personalization, and engagement metrics. This paper contributes to global discourse by proposing a hybrid ethical framework that bridges Islamic communication ethics with digital media accountability. It argues for an integrative model where spiritual integrity, transparency, and justice guide the development and use of AI in Islamic media contexts.  

Imam Hanif Aqeela; Elchio Fajar Hisra; Muallifah Shofiatun; Vemita Joselfyn; Putri Nurul Hidayah +9 more

Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia 2025 Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

"Digitalization Web for Mulyaharja Village, Bogor: A Community Empowerment Initiative" This project aims to develop a digital platform for Mulyaharja Village, Bogor, to enhance community empowerment and improve access to information and services. The web-based platform will provide a range of features, including news and announcements, community forums, and online services, to facilitate communication and collaboration among residents, village officials, and local businesses. By leveraging digital technology, this initiative seeks to promote transparency, accountability, and inclusivity in village governance, while also fostering economic growth and social development.

Syarifuddin Syarifuddin

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

The development of the Islamic financial industry in Indonesia has shown significant growth, both in terms of institutions, products, and public participation. However, public doubts remain regarding the level of Sharia compliance of these financial products. Halal certification is a crucial instrument for ensuring that a financial product truly complies with Sharia principles. This study aims to analyze the urgency of halal certification for Islamic financial products and its implications for consumer trust from a Sharia economic law perspective. The research method used is qualitative with a normative-juridical approach through a literature review of laws and regulations, fatwas from the National Sharia Council (DSN-MUI), and previous research findings. The results indicate that halal certification for Islamic financial products plays a strategic role in increasing transparency, accountability, and public trust. However, there is regulatory overlap between Law Number 33 of 2014 concerning Halal Product Assurance and the provisions of the Financial Services Authority (OJK). Therefore, harmonization of regulations and strengthening oversight by the Sharia Supervisory Board are crucial steps in ensuring the integrity of the Islamic financial system.

Zul Khaidir Kadir

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The standard of proof is the foundation that keeps the criminal justice system from turning into a repressive tool to prevent state power from imposing arbitrary sentences. However, in the midst of technological developments, it has created an unstable evidence landscape that threatens the continuity of the legitimacy of the law itself without a standard of proof that can be objectively verified. This study uses a qualitative research method with a conceptual approach. The data collection method is collected using literature studies, then analyzed using qualitative methods and presented descriptively. The results of the study show that maintaining the existence of the standard of proof is no longer adequate if it is not accompanied by a responsible and adaptive reformulation to the complexity of contemporary evidence. Exploration of alternative forms of evidence offers opportunities to increase precision and transparency that have been difficult to achieve with traditional mechanisms, but all of these innovations can only contribute constructively if they are placed within a strict legal and ethical framework, given the inherent risks such as algorithmic bias, the reduction of judicial convictions to statistics without context, and gaps in accountability between jurisdictions in the application of forensic technology.

Thisya Audina; Agrianti Komalasari; Rona Majidah

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of Corporate Governance on Integrated Reporting (IR) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Corporate Governance is measured using three indicators: Corporate Governance Perception Index (CGPI) score, the number of board of directors, and the number of audit committee members. Integrated Reporting is assessed based on the seven elements recommended by the International Integrated Reporting Council (IIRC). The sample was selected using purposive sampling, resulting in 55 SOEs. The data were analyzed using multiple linear regression with the aid of SPSS. The results show that CGPI and the board of directors have a positive and significant effect on Integrated Reporting, while the audit committee has no significant effect. These findings support agency theory, indicating that strong corporate governance plays an essential role in promoting transparency and accountability in reporting. The study implies the need to strengthen governance structures and encourages regulators to consider adopting IR as a future reporting standard.

Sri Yulianty Mozin; Rahmatia Pakaya; Alfridho Musa; Haikal Supu; Sitti Warda Syarif +4 more

Lembaga Pengembangan Kinerja Dosen 2025 Lembaga Pengembangan Kinerja Dosen

In the modern government administration system, bureaucracy plays a central role in running the wheels of government and public services, but it often faces bureaucratic pathologies that hinder performance and reduce public trust. This research aims to examine how the principles of good governance are implemented to prevent various issues that often occur within the bureaucracy. The main focus is to identify the types of problems that frequently arise, assess how the principles of good governance are implemented in bureaucratic institutions, and examine the extent to which this affects the efficiency and quality of public services. The research method used is a qualitative approach with a literature study, which involves the analysis of literature related to bureaucratic pathology and good governance. The research results show that bureaucratic pathologies, such as corruption, collusion, and nepotism, as well as inefficiencies in public service, can be addressed through the application of good governance principles that emphasize transparency, accountability, public participation, and the rule of law. The discussion shows that bureaucratic reform needs to address changes in the mindset and values within the organization, while also utilizing information technology to make bureaucratic work more efficient. In conclusion, the consistent implementation of good governance can prevent bureaucratic pathologies and create an efficient, clean, and responsive bureaucracy to the needs of society, thereby increasing public trust in the government.

Sri Yulianty Mozin; Rahmatia Pakaya; Najwa Safana; Nurul Khikmah; Winda Septiyani Pahude +4 more

Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The premeditated murder case involving Inspector General Ferdy Sambo has exposed various institutional pathologies in law enforcement institutions in Indonesia. This study aims to identify forms of bureaucratic deviation in these cases, such as protection of power, violation of professional ethics, attempts to obstruct justice, and the dominance of absolute power in the police structure. Using a qualitative approach and library research methods, this study analyzes scientific literature, legal documents, and media coverage. The findings indicate a systemic failure in internal supervision, weak accountability, and a strong culture of personal loyalty in a hierarchical and feudal bureaucratic structure. This shows that bureaucratic pathology is not solely caused by individuals, but is a product of an unhealthy organizational system with minimal transparency. This study emphasizes the importance of comprehensive structural and cultural reform in order to build credible, accountable, and professional legal institutions. This reform is crucial to forming a bureaucracy that is in the public interest and is able to uphold justice fairly and independently.

Nabila Delviana Putri; Retno Yuni Nur Susilowati

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

Corporate Governance and Cross-listing are considered crucial factors in promoting corporate transparency and accountability, particularly in sustainability reporting based on Environmental, Social, and Governance (ESG) standards. A strong governance structure is believed to enhance the quality of ESG disclosure, while Cross-listing serves as an external pressure that reinforces a company's commitment to global reporting standards. This study aims to examine the influence of board size, board independence, institutional ownership, audit committee size, and Cross-listing status on the quality of ESG disclosure. The research focuses on companies in the energy and basic materials sectors listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, using ESG data sourced from Bloomberg. The sample consists of 18 companies with a total of 73 observations selected through purposive sampling. Hypotheses were tested using multiple linear regression analysis. The results show that board size, board independence, institutional ownership, and Cross-listing have a positive and significant effect on the quality of ESG disclosure. Conversely, audit committee size has a negative and significant effect. These findings indicate that both internal pressure through governance mechanisms and external pressure through Cross-listing on foreign exchanges play an important role in driving the quality of corporate ESG disclosure.

Juli Muslim Ihsan; Muhammad Fauzi Zulkarnaen

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2025 Asosiasi Periset Bahasa Sastra Indonesia

The implementation of this service aims to improve the skills of employees of the Social Service of Central Lombok Regency in making video documentation of annual activities and field activities using the CapCut application. using the CapCut application. Effective video documentation is the main need in conveying information and activity reports to the community and stakeholders. This training was designed in several stages, namely identification of needs, module development, implementation of theoretical and practical training, and evaluation of participants' skills through the pre-test and post-test. The results of the activity showed a significant increase in significant improvement in participants' skills, especially in the aspects of video editing, use of transition features and visual effects, and systematic narration. systematic narration. The impact of this training is expected to improve efficiency in the documentation process, reduce reliance on external services, and strengthen the transparency and accountability of the Social Affairs Office, as well as strengthen the transparency and accountability of the Central Lombok Regency in delivering information to the public.

Juliana Tannaka; Erica Stevanie; Olivia Olivia

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to describe the application of Red Flags Analysis in detecting potential financial statement fraud in the Indonesian capital market, using a descriptive qualitative approach through a literature review from various secondary sources. The results show that Red Flags Analysis is effective in identifying various fraud indicators, such as financial statement anomalies, delayed report publication, doubtful audit opinions, and consistent deviation patterns observed among publicly listed companies in Indonesia. The findings also emphasize the critical role of collaboration among auditors, regulators, and company management in building a proactive and ethical oversight system. The comprehensive application of this method significantly contributes to strengthening transparency, enhancing accountability, protecting investors from fraud risks, and ultimately improving the quality of the national capital market.    

Julia Sesiliana Anggreni Bunga; Yeftha Yerianto Sabaat; Philips Y.N.Ndoda

Jurnal Insan Pendidikan dan Sosial Humaniora 2025 International Forum of Researchers and Lecturers

This study aims to evaluate the implementation of Good Governance principles in the development management of Silawan Village, Tasifeto Timur Subdistrict, Belu Regency, located on the Indonesia–Timor-Leste border. The research focuses on aspects of participation, transparency, accountability, and effectiveness, as well as the supporting and inhibiting factors in their implementation. Using a qualitative approach, data were collected through observation, interviews, and document analysis. The results indicate that Good Governance principles have begun to be applied through community deliberations, budget transparency, and public oversight of village programs. Although governance has been relatively effective due to the support of community leaders and local infrastructure, challenges such as low citizen participation and slow response from the regency government remain significant obstacles.

Dina Safitri; Ghina Aulia Rizky; Mita Mita; Nabila Anggraini; Ali Murtadho

This article comprehensively discusses the concept of zakat and waqf from the perspective of Islamic law, as well as its regulations and implementation in Indonesia. Zakat as a religious obligation has the function of purifying property and life, while waqf is a form of almsgiving which aims to provide sustainable benefits for society. In the context of national regulations, zakat is regulated in Law Number 23 of 2011, while waqf is regulated through Law Number 41 of 2004 and various implementing regulations. Zakat management is carried out by the National Zakat Amil Agency (BAZNAS) and the Zakat Amil Institute (LAZ), while waqf is managed by officially registered nazhir. This article highlights the importance of transparency, accountability and professionalism in the management of zakat and waqf funds, as well as the urgency of building synergy between the two to support sustainable social and economic development programs. Optimizing zakat and waqf as instruments for community empowerment requires strengthening institutional capacity, supporting adaptive regulations, as well as increasing literacy and community participation.

Muammar Idwin; Martin Kustati; Rezki Amelia

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

This research aims to analyze the management of Islamic educational institutions from the perspective of educational management. Using the literature study method, this research examines various literatures related to strategic planning, organization, Islamic leadership, human resource management, and the implementation of holistic and integrated learning. The research results indicate that the management of Islamic educational institutions requires an integration between modern managerial principles and noble Islamic values, to create institutions that excel not only in academic aspects but also in character and moral development of students. Furthermore, the principles of accountability and transparency in supervision and evaluation are key factors in ensuring the sustainability and success of Islamic educational institutions. This research contributes to understanding the managerial concepts based on Islamic values in managing quality Islamic educational institutions.    

M. Daffa’ Nur Hidayat; Anugrah Danial Erlangga; Anugrah Danial Erlangga; Peny Cahaya Azwari

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore the extent to which the application of accounting in the musyarakah contract affects the success of micro-business financing. The research was conducted at one of the Islamic Rural Financing Banks (BPRS) in Palembang. A qualitative approach was used to gain a deep understanding of the role of accounting in the implementation of the musyarakah contract, with a focus on the processes of recording, reporting, and financial supervision of micro-financing. The results indicate that the proper application of accounting in the musyarakah contract significantly contributes to the success of the financing. This is reflected in increased transparency, accountability, and the ability of micro-businesses to manage finances more effectively. The study recommends that BPRS intensify accounting support and education for customers to maximize the benefits of musyarakah financing.

Moh. Sagaf Said Hi. P. Malela; Kristyan Dwijosusilo; Kresna Adhi Prahmana; Dandy Patrija W

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Village financial management is one of the key indicators in realizing effective village governance. However, in many villages, including Sidoan Timur Village, Sidoan District, Parigi Moutong Regency, Central Sulawesi, the practice of financial transparency and accountability still faces various obstacles. This study aims to assess the application of the principles of transparency and accountability in the financial management of Sidoan Timur Village, Sidoan District, Parigi Moutong Regency, Central Sulawesi, by referring to the perspective of village governance. The approach used is a qualitative method through case studies. Data were obtained through in-depth interviews, participatory observations, and review of official village documentation. Data analysis was carried out with the stages of data reduction, data presentation, and inductive conclusion drawing. The research findings reveal that village financial management has not fully implemented the principle of transparency, because financial information is not routinely published and administrative accountability is still formal, without active involvement from the community. In addition, the implementation of financial governance regulations has not been consistent at the operational level. In conclusion, the practice of transparency and accountability in Sidoan Timur Village needs to be strengthened by increasing the capacity of village officials, optimizing public information media, and empowering community participation. Further research is suggested to examine the comparison between several villages with a quantitative approach in order to obtain a broader picture of village financial management from a governance perspective.  

Erlangga Saputra; Joni Illu; Desti meliana Mangngi Kale; Selviana Ina Kii

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

This study aims to examine the role of financial transparency as a foundation in maintaining the integrity and accountability of the church as a non-profit organization. Using a qualitative approach through literature study, data were obtained from various literature such as books, scientific articles, social media, and reports of cases of misuse of funds in the church environment. The results of the study indicate that transparency in church financial reporting plays an important role in building congregational trust, preventing misuse of funds, and strengthening ethical values ​​of service. Independent audits and the formation of a financial team with integrity are crucial factors in realizing accountable fund management. In addition, transparency is not only an administrative obligation, but also a spiritual calling in maintaining the testimony of the church as the body of Christ. This study recommends the implementation of an open financial reporting system, strict internal supervision, and a culture of responsible service as real steps to encourage transparency in church governance.

Mariza Mariza; Harapan Tua

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Service quality is the level of excellence or specialty of a service that can meet the needs and expectations of the community. Public service is an activity carried out by the government and other institutions to meet the needs of community services in accordance with laws and regulations. This service can be in the form of public goods, public services, and/or administrative services. The purpose of this study was to determine the quality of service in issuing Business Identification Numbers for micro businesses at the Pekanbaru City Investment and One-Stop Integrated Service Office and its supporting and inhibiting factors. This study uses a qualitative approach. Data collection techniques use interviews. Data analysis in this study was carried out using qualitative descriptive. The results of the study explain that the quality of service is already in the good category which is assessed from the transparency in the services provided where there is openness in the service process, services that are in accordance with the rules and there is ease in the service process. The principle of accountability in improving service quality to ensure that each service can be accounted for and provide services in accordance with the conditions that have been set. Community participation in improving services has been carried out well by providing services according to rights and balance. Supporting factors in improving service quality include the ability of employees to serve, the availability of supporting facilities and infrastructure, and the development of a better service system as part of improving services. While inhibiting factors include increased supervision and complicated bureaucracy in efforts to improve services.