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This study aims to examine the impact of digital transformation in accounting and the effectiveness of internal control systems on the quality of financial reports in an integrated logistics services company. The method used is a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS), with data collected from 35 respondents who are involved in financial and accounting activities within the company. The analysis focuses on evaluating the relationships between digital transformation, internal control systems, and financial reporting quality. The research findings indicate that digital transformation in accounting (coefficient = 0.658; p-value = 0.000) and internal control systems (coefficient = 0.308; p-value = 0.023) have a positive and significant effect on the quality of financial reports. Furthermore, the coefficient of determination (R²) value of 0.822 shows that both independent variables are able to explain 82.2% of the variation in financial report quality, while the remaining percentage is influenced by other factors outside the model. These results confirm that the implementation of digital technology supported by an effective internal control system can significantly improve the accuracy, relevance, timeliness, and reliability of financial reporting in organizations.

This study is motivated by the increasing competition in the Muslim fashion industry, which encourages SMEs to develop effective marketing strategies to build brand image. The purpose of this study is to analyze the implementation of the marketing mix (4P) strategy in strengthening the brand image of Bell.Scraft SMEs. This research employs a qualitative approach using a case study design. Data were collected through interviews, observations, and documentation, and then analyzed using the data analysis techniques of Miles, Huberman, and Saldana, which include data condensation, data display, and conclusion drawing. The results indicate that the product aspect is carried out through continuous trend research and market needs analysis, the pricing aspect applies a combination of cost-based and value-based approaches, the distribution aspect utilizes a multichannel strategy through resellers, social media, and marketplaces, while the promotion aspect focuses on trust-based digital strategies through authentic content and influencers. Overall, the implementation of the marketing mix (4P) supports the strengthening of Bell.Scraft’s brand image amid market competition. The implications of this study suggest that the use of integrated and digital-based marketing strategies can enhance the competitiveness of SMEs and build long-term relationships with consumers.

This study examines the Hybrid Model of Restorative Justice from a comparative perspective between Civil Law and Common Law systems as a reflection of the transformation of criminal law policy. The Civil Law system, rooted in legal positivism, emphasizes formal legal certainty through codification, whereas the Common Law system allows broader judicial discretion and judge-made law. These differing paradigms significantly influence the development and implementation of restorative justice. Indonesia, as a Civil Law country, has demonstrated a shift toward a hybrid legal policy by incorporating Common Law values into its criminal justice reforms, particularly through the National Criminal Code. This research employs a normative juridical method using conceptual, statutory, and comparative law approaches. The findings indicate that the Hybrid Model of Restorative Justice represents a strategic legal policy choice aimed at harmonizing legal certainty and substantive justice in accordance with the Pancasila legal ideals.

Illegal logging is a serious environmental problem in Indonesia due to its direct impact on forest destruction, biodiversity loss, and increased carbon emissions. The Indonesian government has established various public policies and legal instruments to address illegal logging practices, such as the Forestry Law, the licensing system, and strengthening law enforcement agencies. However, the effectiveness of these policies remains a concern, given that illegal logging cases continue to occur in various regions. This study aims to assess the effectiveness of public policies in enforcing environmental law, focusing on illegal logging cases in Indonesia. The method used in this study is a normative juridical approach by examining regulations, government policies, and secondary data from reports from relevant institutions and previous research results. Analysis shows that despite comprehensive public policy design, its implementation still faces various obstacles, such as weak oversight, poor coordination between institutions, limited human resources, and corrupt practices. Furthermore, social and economic factors in communities surrounding forests also influence the success of environmental law enforcement. Therefore, strengthening law enforcement agencies, transparency and accountability, and active community involvement in forest management are essential. With these improvements, public policy is expected to be more effective in preventing and combating illegal logging for the sake of environmental sustainability in Indonesia.

Based on the analysis, (1) the support aspect has been implemented effectively, as evidenced by strong leadership commitment, policy support, the availability of facilities and infrastructure, adequate budget allocation, and solid inter-agency coordination, although technical constraints such as network disruptions remain. Further, (2) the capacity aspect is categorized as relatively adequate, reflected in the readiness of human resources, the availability of technological infrastructure, clear standard operating procedures, and the implementation of training programs, despite the need for further enhancement of technical competencies and network quality. Lastly, (3) the value aspect demonstrates highly positive outcomes, as the Warkop Samsat program provides significant benefits, including improved service quality, time and cost efficiency, service convenience, increased user satisfaction, and enhanced public compliance with motor vehicle tax payments In conclusion, public service innovation through the Warkop Samsat program in Gorontalo City has been effectively implemented, generating positive impacts for the community. However, further strengthening of technical aspects and capacity development is required to ensure the program's sustainability.

This article examines three major streams of Islamic political thought in Indonesia through a comparative analysis of the ideas of Mohammad Natsir, Abu Bakar Ba’asyir, and Abdurrahman Wahid (Gus Dur). Mohammad Natsir embodies the constitutional–integralist perspective, which seeks to formalize Islam as the foundation of the state by utilizing democratic mechanisms and constitutional political processes. In contrast, Abu Bakar Ba’asyir reflects a radical–ideological orientation that firmly rejects democracy and advocates the full implementation of Islamic Sharia through extra-constitutional and non-parliamentary movements. Meanwhile, Abdurrahman Wahid represents a substantive–cultural approach, opposing the formal institutionalization of Islam within the state while promoting Islamic values as ethical guidance for building a tolerant and pluralistic nation. The contrasting viewpoints of these three figures highlight the diversity of Islamic political discourse in Indonesia and illustrate the evolving interaction between religion and state. Overall, this study demonstrates how Islamic thought continues to adapt and remain relevant within Indonesia’s multicultural and democratic context.

This study examines the urgency of regulating the nominal limit of restitution in criminal case resolution through a restorative justice approach from the perspective of legal certainty. Restorative justice in Indonesia is governed by PERKAP No. 8 of 2021, PERJA No. 15 of 2020, and PERMA No. 1 of 2024. However, none of these regulations explicitly stipulate the nominal limit of compensation payable to victims. The absence of such a provision potentially leads to legal uncertainty and unfair practices, particularly in cases where resolution depends on the offender's ability to pay restitution. This research adopts a normative juridical method using statutory and conceptual approaches. The study aims to analyze the necessity of regulating nominal limits and how such limits should be determined under the prevailing legal framework. The findings reveal that the lack of clear restitution limits hampers the effective implementation of restorative justice, undermines fairness, and fails to adequately protect victims' rights. Legal regulation of compensation limits is necessary to ensure legal certainty, prevent abuse of power, and uphold justice in the victim recovery process. The study recommends that the state promptly establish clear restitution limits through revision of existing regulations or formulation of new ones, taking into account the principles of justice, the offender’s financial capacity, and the proportionality of the victim's losses.

Air quality in the Special Capital Region of Jakarta has shown a concerning decline in recent years, largely due to high emissions from motor vehicles as the main source of pollution in urban areas. The Provincial Government of DKI Jakarta issued Governor Regulation Number 66 of 2020 concerning Exhaust Emission Testing for Motor Vehicles as a public policy instrument aimed at controlling air pollution. This study aims to analyze the implementation of the regulation from a public policy perspective and to identify supporting and inhibiting factors in its execution. The research employs a normative juridical method with statutory and conceptual approaches, supported by qualitative analysis of policy documents and reports on the implementation of emission testing. The results reveal that the implementation of the regulation has not been optimal due to limited emission testing infrastructure, low levels of public awareness and socialization, and inconsistent enforcement of administrative sanctions. Nevertheless, there are opportunities to improve policy effectiveness through strengthened inter-agency coordination, digitalization of monitoring systems, and increased environmental literacy among the public. Therefore, the success of emission control policy implementation is highly dependent on resource support, regulatory consistency, and community awareness, necessitating a comprehensive and continuous multi-stakeholder improvement strategy and stronger commitment.

Overcapacity in Correctional Institutions is a structural problem that is still a serious challenge in the correctional system in Indonesia. This condition is characterized by the number of inmates that far exceeds the ideal capacity, resulting in a decrease in the quality of coaching, health services, and security. This study aims to analyze the factors that cause overcapacity in prisons and the impact they have on the effectiveness of the correctional system. The method used is a normative juridical approach supported by empirical data from relevant agency reports. The results of the study show that the main factors causing overcapacity include the high crime rate, criminal policies that are still oriented towards prison sentences, and limited correctional facilities and infrastructure. The impact of overcapacity is very felt in the implementation of inmate development. Crowded housing conditions also increase conflicts between inmates, the spread of infectious diseases, and violations of basic rights. In addition, the limited number of correctional officers causes supervision to not run optimally and has the potential to trigger deviant practices in prisons. Therefore, it is necessary to reformulate penal policies through the optimization of non-prison penal alternatives, institutional capacity building, and strengthening rehabilitation and social reintegration programs to realize a more humane and just correctional system.

The president's prerogative is a form of power inherent in the president's position as head of state. One form of this prerogative is the granting of abolition, which is the abolition of legal proceedings against a person or group of people who are or will undergo judicial proceedings. However, in its implementation, the president's authority to grant abolition is not absolute, but is limited by the applicable legal provisions and constitutional mechanisms. This study aims to analyze the limits of the president's power in exercising the prerogative in the form of abolition and review the juridical aspects that govern the procedure and its considerations. The research method used is normative juridical research with a statutory approach and a conceptual approach. Data sources are obtained from relevant laws and regulations, legal literature, and scientific works. The results of the study show that the president's authority in granting abolition is regulated in Article 14 paragraph (2) of the 1945 Constitution of the Republic of Indonesia, which requires the president to pay attention to the considerations of the House of Representatives (DPR). Thus, this authority is not an absolute prerogative, but is limited by the principle of checks and balances in the Indonesian constitutional system. The conclusion of this study emphasizes that the restriction is a form of constitutional supervision over the use of presidential power to remain in line with the principles of the rule of law and constitutional democracy

General elections constitute a fundamental pillar of Indonesia’s democratic system, functioning as a mechanism for the exercise of popular sovereignty and the protection of citizens’ voting rights. During the 2024 Regional People’s Representative Council (DPRD) election in Tarakan City, the Badan Pengawas Pemilu Kota Tarakan recorded twelve reports of alleged administrative violations throughout the electoral stages, including during the national vote recapitulation process. Of these reports, three allegations were proven, involving violations related to the Additional Voter List, the Special Voter List, and the eligibility requirements of candidates running for the Tarakan City DPRD in 2024. Essentially, election law enforcement serves as a safeguard to ensure fairness, legal certainty, and the protection of citizens’ constitutional right to vote. This study aims to examine the implementation of legal enforcement mechanisms against administrative violations in the 2024 Tarakan City DPRD election. A socio-legal research approach was employed to analyze both normative regulations and their practical application. Referring to Peraturan Bawaslu Nomor 8 Tahun 2022 concerning the Settlement of Administrative Violations of General Elections, the findings indicate that the Tarakan City Bawaslu holds authority in adjudicating and imposing sanctions on proven violations. As a result, one candidate, Erick Hendrawan Septian Putra, was disqualified from Electoral District 1. Furthermore, sanctions were imposed on the chairpersons and members of Polling Station 88 in Karang Anyar and Polling Station 2 in Pamusian for failing to carry out their duties as voting organizing groups in the election and subsequent processes.

This study aims to systematically analyze the literature on the implementation of external evaluation systems and accreditation management in improving the quality of Islamic education. It also seeks to provide a more comprehensive understanding of best practices that can be applied by Islamic educational institutions in responding to increasingly complex quality demands. Using the Systematic Literature Review (SLR) method with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) approach, this study identifies themes, strategies, and challenges found in previous studies. Articles were identified from Google Scholar, Garuda, and ScienceDirect databases within the 2012–2024 period. The selection process involved a step-by-step screening of titles and abstracts, resulting in 15 main articles for further in-depth review. The findings indicate that external evaluation functions as a strategic instrument to enhance accountability, transparency, and quality control in educational institutions. Key themes identified include the importance of a Total Quality Management (TQM) culture, the strategic role of Management Information Systems (MIS) in data governance, and the gap between administrative compliance and substantive quality improvement. This study concludes that effective accreditation management requires a shift from a bureaucratic approach toward a culture of continuous improvement integrated with Islamic values and oriented toward overall educational quality enhancement.

This research analyzes the application of the equality before the law principle in handling narcotics cases by the Legal Aid Institute (LBH) Legundi Surabaya. The principle of equality before the law is a fundamental principle guaranteed in Article 27 paragraph (1) of the 1945 Constitution, yet its implementation in narcotics law enforcement still faces various challenges. This study employs a normative juridical method with a qualitative approach to examine LBH Legundi's strategies in ensuring clients fully obtain their constitutional rights. The findings reveal that although LBH Legundi has implemented various strategies such as detailed examination of arrest procedures, optimization of legal instruments, and efforts for detention suspension, the application of the equality before the law principle remains hindered by several factors. The main challenges include strong social stigma against narcotics offenders, limited resources of legal aid institutions, disparities in judicial decisions, structural barriers in accessing justice, weak supervision systems, minimal systemic support from the state, and a law enforcement mindset that remains punitive rather than rehabilitative. This condition creates a significant gap between suspects from economically disadvantaged backgrounds and those from affluent backgrounds, which contradicts the spirit of substantive justice. The study concludes that realizing the principle of equality before the law requires comprehensive reform touching structural, cultural, and systemic aspects of Indonesia's criminal justice system.  

. The Agropolitan Program based on corn commodities in Gorontalo Province aims to enhance agricultural productivity, improve farmers’ welfare, and strengthen the competitiveness of corn. This study examines the progress of program implementation and its impact on production, quality, export volume, and competitiveness. A quantitative approach was employed, utilizing SWOT analysis and the Revealed Comparative Advantage (RCA) method. Data were obtained from the Central Bureau of Statistics, relevant institutions, as well as limited observations and interviews.The results indicate that the Agropolitan Program has contributed positively to the expansion of harvested areas and increased corn production, particularly during the 2020–2024 period. This increase is not only evident in terms of quantity but has also begun to show improvements in the quality of yields, although these improvements are not yet evenly distributed across regions. However, export performance remains fluctuating, with unstable RCA values, indicating that the competitiveness of corn in the international market still faces various challenges.This condition is influenced by limitations in logistics infrastructure, weak farmer institutions, dependence on middlemen, and the suboptimal integration of the value chain from upstream to downstream. In addition, access to technology, financing, and market information remains a significant constraint that needs to be addressed. It is concluded that the success of the program requires strengthening institutional capacity, improving distribution efficiency, and implementing sustainable and integrated export policies to support the stability and long-term competitiveness of corn.

Village institutions play an important role in supporting participatory and sustainable rural development. The Village Law No. 6 of 2014 recognizes village autonomy and emphasizes the importance of community participation through Village Community Institutions (Lembaga Kemasyarakatan Desa/LKD). However, the implementation of these institutions in practice has not always functioned effectively. This study aims to analyze the role of village community institutions in supporting village development and to identify the factors that influence their effectiveness in Oematamboli Village, Lobalain District, Rote Ndao Regency. This research employs an empirical legal research method with a qualitative approach. Data were obtained through interviews and field observations involving village government officials, community institution administrators, and community leaders, while secondary data were obtained from documents and relevant regulations. The results indicate that the functions of LKD, including the Community Empowerment Institution (LPM), Neighborhood Associations (RT), and Community Associations (RW), have not been implemented optimally in supporting village development. This condition is reflected in the limited participation of LKD in development planning, weak absorption of community aspirations, and low community participation in development activities. Several factors influencing this condition include limited human resource capacity, inadequate infrastructure, low community participation, and limited development funding. Therefore, strengthening institutional capacity, improving coordination, and increasing community participation are necessary to enhance the effectiveness of village development.

Abstract. The right to health is an integral part of human rights guaranteed by the Constitution and further reinforced by Law Number 17 of 2023 on Health, which places the state as the party responsible for ensuring the provision of safe, high-quality, and non-discriminatory health services for all citizens. However, in practice, the fulfillment of the right to health continues to face various challenges, particularly in the delivery of health services for participants of BPJS Kesehatan. This study aims to analyze the legal protection of the right to health in Indonesia and to examine the refusal of medical services to BPJS patients that resulted in death in Papua from a human rights perspective. The research employs a normative legal research method using statutory, conceptual, and case approaches. The findings indicate that although the national legal framework has clearly regulated the obligations of the state and health care facilities in providing emergency services, its implementation remains weak due to administrative barriers, unequal access to health services, and inconsistent law enforcement. The refusal of medical services to BPJS patients in Papua reflects a tension between hospitals’ administrative compliance and the professional obligation of medical personnel to save human lives. The implications of this study emphasize the need to strengthen supervision, ensure consistent law enforcement, and improve health service governance so that the right to health is truly protected as part of human dignity within the Indonesian rule of law. 

This study is motivated by the low learning outcomes in Mahfudzat among Grade 2C students at Pondok Pesantren Al-Madani Cikalong, as indicated by an average score of 54.2, which is below the minimum passing standard of 60, as well as low student attention during learning. This study aims to determine the improvement in students’ learning activity and achievement through the implementation of the Team Quiz strategy. The method used is Classroom Action Research (CAR) based on the Kemmis and Taggart model, conducted in three cycles using data collection techniques such as observation, interviews, tests, and documentation. The results show that the Team Quiz strategy is effective in improving both student activity and learning outcomes. Learning activity increased from 84% in Cycle I to 96% in Cycle III, while learning achievement improved from 77% (average score 70) to 100% (average score 86). Therefore, the Team Quiz strategy is proven to enhance the quality of Mahfudzat learning. It is recommended that teachers consistently apply this strategy and that schools provide adequate support to optimize the learning process.

The determination of a minimum marriage age is a central issue in Indonesian family law and Islamic legal discourse, particularly regarding the prevention of health, social, and psychological risks associated with child marriage. This study analyzes the alignment between the legal requirement of a minimum age of 19, as stipulated in Law No. 16 of 2019 and Constitutional Court Decision No. 22/PUU-XV/2017, and the framework of maqāṣid sharī‘ah, especially the hierarchical structure of dharuriyyāt, ḥājiyyāt, and taḥsīniyyāt. Employing a normative juridical method supported by extensive literature review, this research examines statutory regulations, classical and contemporary Islamic legal sources, works on maqāṣid, and empirical data from national and international institutions. The findings demonstrate that the minimum age of 19 substantively accords with maqāṣid sharī‘ah: at the dharuriyyāt level, it safeguards life, intellect, and lineage from medical, psychological, and social harm; at the ḥājiyyāt level, it prevents economic hardship, emotional instability, and the inability of young couples to assume household roles; and at the taḥsīniyyāt level, it preserves human dignity, ethical conduct, and the sanctity of marriage. Consequently, the regulation is not a departure from classical Islamic jurisprudence but rather an implementation of public interest (maṣlaḥah) adapted to contemporary societal realities. This study affirms that integrating maqasid-based reasoning into public policy strengthens the protection of families and future generations in Indonesia.

This community service activity is motivated by the high unemployment rate and the low interest of young people in entrepreneurship due to limited skills and a mindset that is still oriented toward being job seekers. On the other hand, the development of digital technology provides significant opportunities to create independent and productive businesses, especially during the month of Ramadan. This activity aims to build an entrepreneurial mindset and improve public understanding of ethical digital marketing strategies. The method used is Participatory Action Research (PAR), which consists of problem identification, root cause analysis, solution formulation, program design, and implementation through seminars, training, and interactive discussions. The activity was conducted at the Manbaul Falah Islamic Boarding School in Rungkut, Surabaya, involving young participants. The results indicate an increase in participants’ understanding of business opportunities, the importance of an entrepreneurial mindset, and the effective and responsible use of digital technology. Participants’ enthusiasm during the activity also reflects increased motivation to start entrepreneurship at an early age. This activity has positive implications in enhancing awareness, knowledge, and economic independence of the community through productive and ethical use of digital technology.

This study aims to describe the transformation of Biology learning through the integration of Artificial Intelligence (AI) to strengthen 21st-century skills at a State Senior High School in Waingapu, East Sumba. Amidst the limitations of physical laboratory facilities, AI emerges as an innovative solution to visualize abstract biological concepts. This research employs a qualitative approach, with data collection techniques involving observation, interviews with teachers and students, and documentation studies. The results indicate that the utilization of AI platforms, such as Generative AI and virtual simulations, significantly shifts the student learning paradigm from rote memorization to active inquiry. The integration of AI has proven effective in reinforcing the 4C skills (Critical Thinking, Creativity, Collaboration, and Communication). Students have become more critical in validating information, creative in designing science projects, and more collaborative in classroom discussions. Furthermore, AI assists teachers in streamlining instructional time, allowing for deeper conceptual exploration. Despite challenges regarding local internet stability, this transformation represents a strategic step in narrowing the educational quality gap between peripheral and urban areas. In conclusion, the implementation of AI, coupled with adaptive teacher guidance, is highly effective in developing competitive students in the digital era.