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The governance of village funds represents a critical dimension of decentralized public financial management, particularly in remote and capacity-constrained regions where oversight mechanisms face structural limitations. This literature review examines the role of Risk-Based Internal Audit (RBIA) as a strategic instrument for strengthening the supervision of village fund management through risk mapping, early warning mechanisms, and fraud prevention. Adopting a state-of-the-art literature review design, the study synthesizes peer-reviewed journal articles, conference proceedings, and authoritative institutional reports published primarily within the last five years. The review integrates the analytical lenses of RBIA as articulated in the International Professional Practices Framework, Enterprise Risk Management (ERM) based on ISO 31000 and COSO ERM, the COSO Internal Control–Integrated Framework, and the Fraud Triangle and Fraud Diamond theories. Thematic synthesis reveals that effective village fund oversight depends on the systematic identification and prioritization of risk, the alignment of audit planning with high-risk areas, and the integration of internal control and risk management processes into audit assurance. Furthermore, the literature highlights the growing relevance of early warning systems and audit analytics in enabling proactive detection of emerging risks and potential fraud, although their implementation in remote areas remains constrained by limited data quality, digital infrastructure, and administrative capacity. This review contributes theoretically by consolidating fragmented strands of audit, risk management, and fraud literature into an integrated conceptual framework tailored to village fund governance. Practically, it offers evidence-based insights for auditors, policymakers, and local governments seeking to enhance accountability and risk-responsive oversight in decentralized and remote public finance settings.

Civil servant pension administration is a vital yet insufficiently studied public service function within decentralized governance systems, particularly in remote and peripheral local governments where administrative capacity and service accessibility are limited. Although pension policies are nationally standardized, their local-level implementation often reveals disparities in institutional resources, human capital, coordination mechanisms, and infrastructure, leading to uneven service quality and increased administrative burdens for retirees. This literature review aims to synthesize and critically examine scholarly discussions on civil servant pension administration from the perspectives of public service delivery, administrative capacity, and Public Human Resource Management (Public HRM), with a focus on remote and peripheral governance contexts. Employing a narrative–systematic literature review approach, the study analyzes peer-reviewed international journal articles using thematic analysis and conceptual synthesis. The review identifies four dominant themes: the procedural and coordination-intensive nature of pension administration; persistent administrative capacity constraints involving human resources, institutions, and systems; the exacerbating effects of geographic isolation and spatial inequality on service delivery; and the strategic yet underrecognized role of pension administration within public sector HRM and lifecycle governance. The findings suggest that pension administration challenges in remote regions reflect structural capacity mismatches inherent in decentralized systems rather than isolated implementation failures. This review contributes theoretically by integrating public service theory, administrative capacity, and Public HRM within a peripheral governance framework, and practically by emphasizing the need for context-sensitive, capacity-oriented pension service reforms to promote service equity, accountability, and organizational legitimacy in local governments.

The rapid advancement of Artificial Intelligence (AI) has significantly disrupted the global labor sector, including in Indonesia. The urgency of this study lies in the growing inequality in access to digital skills and the lack of legal protection for workers in the digital era. This research aims to analyze the impact of AI on employment in Indonesia and to assess the adequacy of labor regulations in addressing digital transformation. This study employs a normative legal method with a juridical-empirical approach, utilizing literature review, secondary data, and qualitative analysis of labor policies and relevant regulations. The findings reveal that while AI has the potential to create new types of employment, it also threatens conventional jobs, especially in labor-intensive sectors. Moreover, Indonesia's labor regulations have not yet adapted to new, flexible, and platform-based work models, resulting in legal uncertainty for informal and freelance workers. This study contributes to the discourse on the need for labor law reform that is inclusive and adaptive to technological developments. In conclusion, there is a pressing need for responsive labor regulation reform, increased digital literacy, and continuous reskilling systems to ensure that AI-driven transformation does not create new inequalities in the labor market. Future research is recommended to focus on formulating new legal protection models for digital workers in the AI era.

This study examines the integration of Intellectual Property Rights (IPR) into Corporate Social Responsibility (CSR) as a strategic legal instrument to support the development of the creative economy in Indonesia. The creative economy has become one of the main drivers of national economic growth; however, its development is often constrained by weak legal protection of intellectual property, particularly among micro, small, and medium enterprises. This research employs normative legal research using statutory and conceptual approaches. The findings indicate that the integration of IPR into CSR programs plays a significant role in enhancing legal awareness, strengthening protection of creative works, and promoting sustainable economic empowerment for communities. CSR-based IPR protection not only benefits right holders but also contributes to inclusive development and corporate sustainability. Therefore, strengthening CSR policies oriented toward IPR protection is essential to ensure balanced economic growth and legal certainty in the creative economy sector.

The development of deepfake technology, which utilises artificial intelligence to manipulate images, videos and sounds, has led to a serious threat of sextortion. In the Indonesian context, high internet penetration and low awareness of digital security increase the risk of this crime. This research analyses the legal consequences of the misuse of deepfake technology in sextortion based on the Electronic Information and Transaction Law (UU ITE). Using normative juridical methods and descriptive-qualitative analysis, this research examines the legal challenges faced in enforcing sanctions against this crime and provides recommendations to strengthen the legal framework in Indonesia. The results show that there are gaps in the legal framework that need to be addressed, as well as the importance of education and capacity building of law enforcement in dealing with cybercrime. In addition, the development of more sophisticated deepfake detection technology is expected to be a solution in tackling this abuse in the future.

This aims to examine and analyze the implementation of the cash transfer assistance policy in efforts to alleviate poverty in Moodu Urban Village, Kota Timur Subdistrict, Gorontalo City. This research employed a qualitative method. The findings indicate that the effectiveness of the policy implementation has not yet been optimal due to several influencing factors: (1) policy standards and target groups have not been fully accurate; (2) available resources, both in terms of the number of implementing personnel and supporting infrastructure, remain very limited; (3) inter-organizational communication and activity reinforcement are less effective; (4) the characteristics of implementing agents reveal that some officers do not yet fully understand the procedures and mechanisms for distributing cash transfer assistance; (5) the economic, social, and political environment of the Moodu community, which is predominantly engaged in the informal sector, presents additional challenges in ensuring program effectiveness; and (6) the attitudes of implementers, in the absence of continuous guidance and periodic supervision, increase the potential for administrative errors and inaccurate distribution.

This study examines the effectiveness of the Jakarta Evolution (JakEVO) program in the implementation of online-based licensing services in South Jakarta, specifically for public transportation route licensing. The program was initiated as part of a public service reform effort aimed at improving accessibility, efficiency, and transparency in the licensing administration process. This study uses a qualitative descriptive approach with data collection techniques including in-depth interviews, field observations, and document studies, involving both the implementing officials at the South Jakarta UP PMPTSP and the public as service users. The findings indicate that JakEVO has positively contributed to the ease and flexibility of the licensing process, particularly in reducing the need for face-to-face interactions. However, its implementation has not yet been fully optimized due to several challenges, including limited program socialization, low digital literacy among the public, technical disruptions in the application system, and human resource capacity that is not fully adaptive to digital transformation. Additionally, the program's evaluation mechanism remains descriptive and lacks comprehensive quantitative performance indicators.

Trademarks not only serve as product identities but also represent the reputation and trust built by a company over the long term. In increasingly fierce global competition, legal protection for brands, especially well-known brands, is crucial. This study examines the legal implications of alleged trademark infringement by the Louis Vuitton Dak restaurant in Korea, which resembles the luxury brand Louis Vuitton. The purpose of the study is to analyze the application of Law Number 20 of 2016 concerning Trademarks and Geographical Indications and to assess the effectiveness of law enforcement against such violations. The method used is normative juridical with a statutory and conceptual approach. The analysis focuses on similarities in principle, the element of bad faith in trademark registration, and violations of exclusive rights to well-known brands. The results of the study indicate that although regulations have provided protection, law enforcement in practice still faces various obstacles and has not fully created a deterrent effect.

The Right to Build Certificate (Hak Guna Bangunan/HGB), as evidence of land rights intended to provide legal certainty for right holders, may in practice be revoked through decisions of the State Administrative Court. Such revocation creates legal uncertainty regarding the legal status of the land and the position of the right holder, particularly where the certificate holder is not a party to the proceedings. This research aims to analyze the legal status of land following the revocation of an HGB certificate and to examine the legal remedies available to right holders in order to obtain legal certainty. The research employs a normative juridical approach through a literature review of statutory regulations and court decisions. The findings indicate that following the revocation of HGB Certificate Number B 222 in the name of PT Pertamina (Persero), the land reverts to state land, with Pertamina holding priority rights pursuant to Article 37 paragraph (4) of Government Regulation Number 18 of 2021. However, legal remedies through the priority rights mechanism do not provide absolute legal certainty, as the use of the term “may” reflects governmental discretion rather than a legal obligation. Consequently, legal certainty for PT Pertamina remains conditional and dependent upon administrative discretion, rather than constituting final legal certainty.

This study aims to analyze the policy formulation process for the Pasar Besar revitalization program in Pasuruan City, focusing on the stages involved in policy formulation. This study uses a descriptive qualitative approach with interviews with informants and documentation. The results of the study reveal that the Pasar Besar revitalization policy formulation process does not fully conform to the four ideal stages. Of the four stages that should be followed: problem formulation, agenda process, alternative formulation, and policy determination, only two stages were carried out by policy makers in policy formulation, namely problem definition and policy determination. The results of the study reveal that at the problem definition stage, the Department of Industry and Trade defines the main problem as damage and unsuitability of market facilities and infrastructure, which has reached 70 percent, thus not complying with the Indonesian National Standard (SNI) for traditional markets. At the policy-making stage, the program is established and implemented through the 2022 Regional Work Plan (RKPD) of the Department of Industry and Trade, with funding provided through financial assistance to the provincial government. Several issues related to the market revitalization program policy formulation process include: the need to expand policy alternatives into several alternative options, such as considering partial or total market revitalization, and the need for alternative marking, such as gradual revitalization or making small but consistent improvements.

This study aims to analyze the innovation of the use of e-SDM Applications in improving the quality of digital employee data management at the Surabaya City Human Resources Development Agency (BKPSDM). This study uses a qualitative approach with a case study method through data collection techniques such as in-depth interviews, direct observation, and supporting documentation. The research analysis refers to the success factor model of e-Government innovation according to Maulidhia J.P., which includes aspects of leadership, stakeholders, resources, technology and information, processes, goals and values, and laws and regulations. The results of the study indicate that the implementation of e-SDM Applications can improve work efficiency, data accuracy, transparency, and ease of access to employee information through an integrated digital system. This success is supported by leadership commitment, collaboration between stakeholders, and the availability of adequate resources. However, this study also found several challenges, including technical system and network constraints, the need to increase human resource capacity, and the need for continuous regulatory and SOP updates. Overall, e-SDM innovations have made a positive contribution to improving the quality of employee data management in government environments.

This study aims to analyze the influence of customer experience and perceived value on tourist satisfaction among users of the Sidoarjo City Tour Bus as a form of public tourism transportation service. The Sidoarjo City Tour Bus represents a regional government service innovation intended to support tourism development while improving urban tourism accessibility. This study employs a quantitative approach using a survey method involving tourists who used the Sidoarjo City Tour Bus. Data were collected through questionnaires distributed to 99 respondents and analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that customer experience does not have a significant effect on tourist satisfaction, suggesting that the experiences perceived by users are still subjective and not consistently felt by all service users. In contrast, perceived value has a positive and significant effect on tourist satisfaction, making it the most dominant variable in influencing satisfaction among Sidoarjo City Tour Bus users. These findings indicate that tourist satisfaction is more strongly determined by perceptions of benefits, service quality, and the suitability between sacrifices made and benefits received rather than by emotional experience alone. Therefore, this study recommends that the management of the Sidoarjo City Tour Bus and the local government enhance service value through improvements in facilities, information systems and registration processes, as well as optimization of comfort and schedule certainty. These efforts are important to increase tourist satisfaction and to support sustainable tourism development in Sidoarjo Regency.

Digital transformation in judicial institutions is aimed at improving transparency, efficiency, and legal certainty for the public. One of the main instruments in the digitization of the judiciary in Indonesia is the Case Tracking Information System (Sistem Informasi Penelusuran Perkara/SIPP), which functions as a means of case administration as well as a medium for public information disclosure. Although SIPP is considered to be running well from an administrative perspective, its effectiveness from the point of view of service users, particularly in providing information on court schedules, still shows limitations in its practical use. This study aims to analyze the effectiveness of SIPP in providing information and certainty regarding court schedules for service users at the Surabaya Class IA Special District Court. This study uses a qualitative approach with a descriptive research type. Data was obtained through in-depth interviews with service users and court officials, observation, and review of documents and system data. The analysis was conducted using the Socio-digital effectiveness framework, which focuses on three dimensions, namely user experience, citizen engagement, and public value, to examine the relationship between digital systems, user experience, and the social meaning of public judicial services. The analysis shows that the SIPP has been quite effective in providing access to court schedule information at the administrative level. This effectiveness is reflected in the openness of information access, which can be used by the public without special authentication. However, at the level of practical use, there are still limitations in terms of timeliness and consistency of information updates when there are delays or changes to the court schedule. This affects the user experience in planning attendance and shapes perceptions of the reliability of the digital information provided by the court.

Human resource quality serves as a crucial pillar for national development, as it significantly influences a country’s progress and competitiveness. Therefore, enhancing human resource capacity has become a strategic priority, particularly at the regional level where local governments play a vital role. The Government of Bojonegoro Regency has introduced several initiatives to support this objective, including the Ten Scholars per Village Scholarship Program, the Scientist Scholarship, and Final Project Assistance. Despite these efforts, several implementation challenges remain, such as cases of manipulated eligibility requirements among applicants, the absence of a digitized system for registration and document submission, and limited communication channels between program administrators and scholarship recipients. This research seeks to examine, explain, and evaluate the role of local government, especially the Education Office, in executing scholarship programs based on the theoretical framework of government roles as regulator, dynamizer, and facilitator. The study employs a descriptive qualitative method, utilizing observation, interviews, and documentation for data collection, followed by data analysis using the Miles and Huberman model. The findings reveal that although the local government has begun implementing scholarship programs, the execution is not fully effective. Supervision during participant selection focuses mainly on administrative completeness rather than document authenticity. Furthermore, direct outreach activities are limited to certain regions, coordination with village authorities remains minimal, and digital transformation has yet to be realized due to unsuccessful collaboration with the Communication and Information Agency despite several coordination meetings.

Premeditated murder is a severe crime characterized by prior planning (voorbedachte raad), making the proof of premeditation crucial in criminal justice. This element is linked to the mental state of the perpetrator, which cannot be directly proven but must be inferred from objective facts and events. Legal proof often focuses on the elements of Article 340 of the Criminal Code, overlooking criminological aspects such as motives, background, and the process of intent formation. This study analyzes how premeditation is proven in murder cases from a criminological perspective and evaluates the relevance of criminological approaches in judicial deliberations. Using a normative legal method with statutory, conceptual, and case approaches, supported by philosophical, sociological, and criminological studies, the research finds that proving premeditation requires more than legal indicators like time delay, tool preparation, and structured actions. It also involves understanding the perpetrator's psychological, social, and situational factors. A criminological perspective helps explain the formation of criminal intent, offering a more comprehensive view of premeditation. Integrating criminology into judicial decisions can enhance evidence quality, leading to more substantive and just outcomes.

This study analyzes media perceptions of the revocation of CNN Indonesia journalists' press identity cards by the State Palace in 2025, using the legal framework of Law Number 40 of 1999 concerning the Press. The main objective of the study is to examine the extent to which provisions in the Press Law function effectively in providing legal protection for journalists, as well as to identify potential restrictions on statements deemed inappropriate for public access by the Palace. The method used is qualitative with a descriptive-analytical approach, combining literature review, legal document analysis, and review of national media coverage. The research findings indicate that the revocation of Press IDs without going through the Press Council mechanism contradicts the principles of due process and press freedom guaranteed in the Press Law. This incident created a critical perception that the government has the potential to restrict journalists' freedom, especially regarding strategic state policy issues. Informal resolution through mediation and official apologies do not change the reality that the implementation of non-litigation mechanisms in the Press Law is crucial. This study concludes that the role of the Press Law in protecting the journalistic profession is highly dependent on the government's commitment to guaranteeing press freedom, information transparency, and strengthening the media as a pillar of democracy.

The implementation of public communication ethics codes in governmental policies encounters complex challenges in achieving optimal transparency, accountability, and responsiveness standards. This qualitative research employs library research methodology to analyze the effectiveness of public communication ethics code implementation mechanisms through normative examination of official government communication practices. Systematic content analysis of regulations, policies, and communication practice documentation reveals significant disparities between normative idealities and operational realities in field implementation. Findings indicate structural, cultural, and technological factors serve as primary determinants of implementation success. The digital era and post-truth phenomena present additional complexities in managing ethical public communication. Technological adaptation inadequacies, institutional coordination fragmentation, and organizational commitment variations influence the consistency of communication ethics standard application. A comprehensive evaluation model integrating input-process-output-outcome dimensions is essential for measuring implementation effectiveness. Recommendations encompass institutional capacity strengthening, adaptive regulatory framework reformulation, and development of communicative accountability systems responsive to contemporary dynamics. This research contributes to developing theoretical frameworks for public communication ethics code implementation within Indonesian governmental governance contexts.

Pesatnya perkembangan teknologi blockchain dan arus globalisasi telah mendorong penggunaan Bitcoin di Indonesia, yang kini diakui sebagai komoditas dalam perdagangan berjangka. Namun, karakteristik anonimitas dan desentralisasi mata uang digital ini membuka celah signifikan bagi kemunculan cybercrime, seperti pencucian uang dan peretasan, yang menuntut perhatian yuridis serius. Penelitian ini bertujuan menganalisis dampak teknologi tersebut terhadap risiko kejahatan siber serta efektivitas regulasi yang berlaku. Metode yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan untuk menelaah kerangka hukum terkait. Hasil penelitian menunjukkan adanya dualisme regulasi di Indonesia, di mana Bappebti melegalkan Bitcoin sebagai aset investasi, sementara Bank Indonesia melarangnya sebagai alat pembayaran. Ketidaksinkronan ini, diperparah dengan sifat lintas batas blockchain, menciptakan tantangan dalam penegakan hukum terhadap kejahatan siber. Disimpulkan bahwa harmonisasi regulasi antara otoritas keuangan dan penguatan aturan keamanan siber sangat mendesak dilakukan guna memitigasi risiko kejahatan tanpa menghambat inovasi ekonomi digital.

The circulation of illegal cigarettes constitutes a serious problem that results in state financial losses and disrupts legal certainty in the excise sector. Although criminal provisions related to the circulation of illegal cigarettes have been explicitly regulated in statutory laws, law enforcement practices demonstrate a tendency to apply administrative sanctions rather than criminal sanctions. This study aims to analyze the regulation of criminal law concerning illegal cigarette circulation and to examine the implications of the dominance of administrative sanctions on the effectiveness of criminal law. The research employs a normative juridical method using statutory and conceptual approaches through library research on primary and secondary legal materials. The findings indicate that the main problem does not lie in the absence or contradiction of legal norms, but in the emergence of vague norms at the implementation level due to inconsistent application of criminal sanctions. This condition weakens legal certainty, reduces the deterrent effect of criminal law, and undermines the protection of public interests. This study emphasizes the importance of consistent application of criminal sanctions to ensure that criminal law functions effectively in addressing illegal cigarette circulation.

Social protection programs in Indonesia play a strategic role in poverty alleviation and supporting economic development. One form of social protection implementation at the regional level is the Depok Prosperity Card (KDS) Program, implemented by the Depok City Government as a means of ensuring food security for underprivileged communities. However, the program's implementation has been deemed incompletely transparent and poorly targeted, as expressed by several members of the Depok City Council (DPRD). Therefore, this study aims to analyze the implementation of the city's food security policy through the Depok Sejahtera Card Program in Tanah Baru Village, Depok City. This study uses Charles O. Jones's policy implementation theory, which encompasses three main indicators: organization, interpretation, and implementation. The research method used is descriptive with a qualitative approach. The results indicate that, from an organizational perspective, the Depok Sejahtera Card Program has been implemented quite well, characterized by a clear division of tasks among relevant stakeholders. From an interpretive perspective, the program has a strong legal basis through Depok Mayor Regulation Number 79 of 2022 and aims to reduce poverty. However, various obstacles remain in the implementation aspect, resulting in program implementation not being optimal and efficient. Nevertheless, the program is considered beneficial for recipient communities, although an increase in the amount of assistance is still needed to meet food needs for a period of one month.