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Marriage is a universal social institution, yet its implementation is profoundly shaped by distinctive local cultural values. One such cultural manifestation is the Merari’ tradition practiced by the indigenous Sasak community in Central Lombok, West Nusa Tenggara. This tradition refers to the practice of "elopement," which forms an integral part of customary rituals uniting two individuals in marital bonds. This study aims to explore in depth the fundamental reasons why the Sasak people continue to uphold the Merari’ tradition amidst the tides of modernization and the bureaucratization of national marriage law. It also seeks to describe the procedural and normative structure of the Merari’ marriage process from the perspective of customary law. Furthermore, this research investigates the types of customary sanctions imposed when individuals violate the traditional norms of marriage. This study uses a socio-legal approach, which not only examines written legal norms (positive law) but also considers how these norms are applied and function within society, particularly through the practice of Merari’ in the Sasak community. The findings show that the Merari’ tradition is not merely a romanticized relic of the past, but a form of cultural resistance against the dominance of formal law, which is often perceived as inadequate in accommodating local values. The Merari’ process follows a clearly defined sequence—starting from mutual agreement between the couple, the act of elopement, reporting to customary leaders, and culminating in the nyelabar ceremony, which serves as the social ratification of the marriage. In cases of violation or deviation from these customary norms, community elders may impose sanctions such as traditional fines (material penalties), social exclusion, or prohibition from participating in customary events. Based on the analysis, it is concluded that the Merari’ tradition holds legal legitimacy within the framework of customary law, as it is carried out on the basis of social consensus, noble values, and binding communal norms. Its persistence illustrates a dynamic relationship between state law and customary law, wherein both systems can coexist in parallel, provided there is mutual recognition and space for dialogue. Thus, there is an urgent need for an integrative legal approach in the formulation of national legal policies—an approach that is not only normative, but also contextual and responsive to the legal pluralism present in Indonesian society.  

This study discusses the importance of ethics in educational research, which serves as the fundamental basis for maintaining scientific integrity and protecting the rights of research subjects. The study aims to examine the principles of research ethics in education, the challenges faced in its implementation, and solutions to ensure compliance with ethical standards. This research employs a literature review method by analyzing various relevant sources. The findings indicate that the key principles of research ethics in education include respect for research subjects, maintaining privacy and data confidentiality, upholding objectivity, and ensuring transparency in reporting results. Common challenges encountered include protecting participants' rights, avoiding bias, and managing conflicts of interest that may affect research validity. Therefore, researchers must possess a high level of awareness and responsibility to ensure that their research provides positive benefits for academia and society at large

Dispendukcapil Kota Malang is is a government agency responsible for managing population administration, including civil registration records or archived documents. As the volume of archives, especially birth certificate registration files, electronic archive storage has become important to ensure that the information contained therein can be accessed and used. This study focuses on the development of an interactive dashboard-based electronic record storage application using VBA Ms. Excel, with the aim of simplifying the complex Ms. Excel interface, facilitating the data input process and record search that was previously done manually, and accelerating reporting related to records. This action research involved eight respondents, consisting of two computer experts, two archive experts, three potential users or archivists, and one archivist supervisor using the Technology Acceptance Model (TAM). The research was conducted in two cycles, each cycle covering the planning, implementation, observation, and reflection stages. The results of Cycle I showed that the developed application received an average score of 90% in the “very suitable” category; however, there were suggestions for improvement, leading to the continuation of Cycle II. The results of Cycle II achieved an average score of 91% in the “very suitable” category. The results of the study show that respondents agree with the indicators of perceived ease and perceived usefulness based on acceptance of IT.

The development of the digital economy in Indonesia, particularly through social media and digital platforms, presents new challenges in the national taxation system. This study aims to review the digital taxation policies that have been implemented, identify challenges and opportunities, and analyze their impact on tax compliance and revenue. The method used is Systematic Literature Review (SLR) of 25 scientific articles published between 2019 and 2024. The study results show that Indonesia has implemented digital tax policies through regulations such as Income Tax and VAT on digital transactions as well as self-assessment and withholding reporting systems. Key challenges include low tax awareness and compliance, lack of education, regulatory complexity, and limited oversight. Nonetheless, there are great opportunities to increase state revenue through the use of technology, broadening the tax base, and international collaboration. The impact on tax compliance is not optimal, but can be improved with the right strategies, including education and administrative reform. This study recommends strengthening the regulatory framework, inter-agency synergy, and technology utilization as strategic steps to support the successful implementation of digital tax in Indonesia.

This study investigates the implementation of the Indonesian Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in improving financial management in micro-enterprises. The case study focuses on the “Barokah” catfish farming business in Sugih Waras Village, Magetan, East Java. Using a qualitative descriptive method involving interviews, observation, and documentation, the study found that the enterprise initially lacked structured financial documentation. Through targeted mentoring, the business owner was able to develop financial reports compliant with SAK EMKM, leading to enhanced financial literacy, accountability, and business credibility. The study underscores the importance of SAK EMKM in promoting financial inclusion and sustainability among micro-enterprises in rural Indonesia.

An effective project management system is a crucial need in software development and other IT projects. This study aims to design and evaluate a web-based project management information system with integration of collaboration, scheduling, and reporting features based on real-time data. This study adopts a combined approach from three previous studies, namely a NodeJS-based collaboration system, a CodeIgniter project management system, and a PERT-based evaluation approach. The implementation results show increased teamwork efficiency, reporting accuracy, and managerial ability to anticipate project obstacles. This system is suitable for application in various scales of IT projects.

Since the implementation of the ASEAN Economic Community (AEC) at the end of 2015, all economic actors—including SMEs and microenterprises—are expected to improve and adapt in order to enhance the quality of both goods and services. Failure to do so may result in Indonesia becoming a "soft target" market for other ASEAN countries, given its status as the most populous country in the region with over 270 million people. SMEs and microenterprises, which represent the embodiment of people-based economic democracy, would be particularly vulnerable if goods and services from various ASEAN countries continue to flood the Indonesian market. Recognizing this situation, empowering SMEs and microenterprises is not only necessary but inevitable to help the nation discover its identity through the development of comparative and competitive advantages. This activity began by identifying existing problems, followed by determining suitable solutions. The method used involves training and mentoring.The outcome of this initiative is the improved capability of the traditional cake microenterprise to optimize its sales by using locally sourced raw materials. As a result, the "Puji Lestari" Traditional Cake Microenterprise has successfully enhanced its production capacity and business management.Financial reporting is also a crucial aspect of business development. A well-maintained financial report reflects the progress of the business, particularly through the net profits it generates. These outcomes serve as indicators of increased empowerment and the strengthening of the enterprise.

Article 26 Income Tax (PPh Article 26) is a tax imposed on income received by foreign taxpayers from sources within Indonesia. This tax applies to foreign entities or individuals who do not reside, are not domiciled, and do not have a permanent establishment in Indonesia. Types of taxable income include interest, dividends, royalties, rent, and service fees. The standard tax rate is 20% of the gross income, but it can be reduced if a Double Tax Avoidance Agreement (DTAA) exists between Indonesia and the taxpayer’s country. The Indonesian income payer is responsible for withholding the tax. After withholding, the tax must be paid to the government by the 10th of the following month and reported to the tax authority by the 20th. To apply DTAA rates, the foreign taxpayer must submit a Certificate of Domicile (CoD). This mechanism ensures that Indonesia maintains its right to tax income derived within its territory. By understanding the procedures for withholding, paying, and reporting Article 26 tax, taxpayers can fulfill their tax obligations correctly and avoid administrative penalties.

This study aims to analyze the cash disbursement accounting system for building maintenance at PT Bernofarm Pharmaceutical Company, a national pharmaceutical firm that has implemented an Enterprise Resource Planning (ERP) system. The primary issue addressed is the effectiveness of internal control mechanisms in handling cash disbursements, particularly cash transactions that are susceptible to errors and fraud. A qualitative descriptive case-study approach was adopted, using the COSO Framework—including control environment, risk assessment, control activities, information & communication, and monitoring. Data were collected through direct observation, interviews, and internal document analysis. Findings indicate that PT Bernofarm has implemented segregation of duties, tiered authorizations, and effective use of ERP for recording and disbursing funds. Nonetheless, weaknesses were found regarding the timely submission of cash transaction receipts and delays in physical document reporting, which affect data accuracy. Consequently, strengthened reporting procedures and a more comprehensive digital archiving system are recommended. This research offers practical contributions to reinforcing digital-based cash disbursement accounting systems and highlights the importance of adaptive internal control in the context of cash transactions.

The administration of government in a country is not only found in the center of government. The central government gives authority to regional governments to carry out their own government. Various dynamics in changes in regional government policy range from centralized to decentralize. In carrying out his duties, a people's representative must know what the constituents he represents want. There are many ways that people's representatives must do to find out what the people want. One way is to communicate between the two. Communicating with constituents is a mandatory thing that cannot be done by people's representatives. The people have the right to convey what they want to the people's representatives to fight for in a public policy. One form of communication between people's representatives and those represented is through DPRD recess activities. The research was carried out to analyze the effectiveness of the recess in the Badung Regency DPRD which was analyzed using a qualitative descriptive approach. The implementation of a recess for members of the Badung Regency DPRD is a mandatory matter which has been regulated in statutory regulations and regional regulations. It is not technically regulated; it only regulates the period and limits of the recess and the recess is held three times a year. The recess activities are carried out in various ways. However, in its implementation, several technical activities are regulated in the recess activities, namely the time of the activity, place, activity targets, discussion process, accommodating community aspirations and even written and verbal reporting of recess results. Observation results show that Badung DPRD members have engaged effectively with their constituents during the recess period, gathering important input and concerns that are crucial for formulating local government policies. This interaction underscores the importance of active participation and accountability in ensuring that the legislative process is aligned with the needs and aspirations of the community.

Sexual violence against children and women in Indonesia remains a critical issue with lasting physical, psychological, and social consequences for victims. This study aims to analyze existing legal protection efforts for child and female victims of sexual violence, identify regulatory and implementation weaknesses, and formulate policy recommendations. Employing a normative legal research design with a doctrinal‑descriptive approach, it reviews legislation, scholarly literature, and court decisions. The findings reveal that despite legal frameworks such as Law No. 35/2014 on Child Protection and relevant Criminal Code provisions, significant gaps persist in offense categorization, victims’ access to legal aid services, and inter‑agency coordination. The implications highlight the need for regulatory refinement, strengthened reporting mechanisms, and enhanced capacity of law enforcement and legal aid institutions to ensure comprehensive victim protection.  

This research investigates the implementation of stock opname procedures in the General Affair warehouse at PT Bernofarm Pharmaceutical Company, a major pharmaceutical manufacturer. The study responds to the problem of discrepancies in inventory data, which can disrupt operations due to inaccurate recording or delays in documentation. The objective is to analyze the effectiveness and structure of stock opname procedures in controlling non-productive inventory. A qualitative descriptive method was employed, utilizing observation and interviews with Accounting and General Affair warehouse staff to collect primary data. The findings reveal that stock opname at PT Bernofarm is conducted periodically through coordinated stages: scheduling, preparation of inventory data, physical inspection, data reconciliation, reporting, and inventory adjustment. The procedures are carried out collaboratively between the Accounting and General Affair divisions, with clearly defined responsibilities and documentation such as stock cards, credit memos, and goods receipts. Despite a difference in theoretical and practical implementation—where inventory recording is managed by warehouse staff rather than accounting—the presence of functional segregation and supervisory checks ensures effective internal control. The study concludes that a structured and consistent stock opname process improves data accuracy, minimizes discrepancies, and enhances accountability. This research is limited to non-productive inventory in a single company division, and further studies are suggested to explore digital solutions or comparative analyses across industries.

This study analyzes the implementation of Integrated Reporting (IR) in Indonesia based on the International Integrated Reporting Council (IIRC) framework, aiming to evaluate the trends in IR adoption over the past three years and assess the extent to which companies in Indonesia have aligned their reporting practices with IIRC standards. Using content analysis and one-way repeated measures ANOVA, this research examines integrated annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period, measuring the quality of IR implementation through a checklist derived from the International Integrated Reporting Framework (IIRF). The findings reveal that IR practices in Indonesia have significantly improved over time, with key dimensions experiencing notable enhancements, including stakeholder relationship, consistency and comparability, operating context, risk, governance, and performance, critical indicators for ensuring transparency and effectiveness in integrated reporting. Furthermore, this study contributes to the development of a matrix or quality checklist for IR, based on a normative interpretation of the IIRF, providing valuable insights into IR implementation in emerging markets, particularly Indonesia, which serves as an interesting case study since previous research has primarily focused on IR adoption in developed regions such as Europe and South Africa. Practically, this study emphasizes the importance for companies to enhance their IR reporting quality by focusing on aspects such as strategic focus and future orientation, connectivity, consistency, reliability, and comparability, thereby ensuring more transparent, accountable, and globally aligned financial and non-financial reporting practices.

This study examines the comparative supervision systems of notarial professions in Indonesia and the Netherlands using a normative and comparative legal approach. In Indonesia, notary supervision is centralized under the Ministry of Law and Human Rights through supervisory councils, yet remains weak in terms of independence and transparency. In contrast, the Netherlands adopts a decentralized and independent model through institutions such as the KNB, the Notarial Disciplinary Board, and the BFT, which ensure accountability and public oversight. The findings reveal that the Dutch system is more effective in enforcing professional ethics and preventing conflicts of interest through mandatory reporting and peer evaluations. The study suggests reforming Indonesia’s supervisory framework by strengthening institutional independence, enhancing the role of professional associations, and ensuring greater transparency. This research aims to contribute to the development of a more accountable and integrity-based notarial supervision system in civil law jurisdictions.    

News objectivity serves as a crucial foundation for maintaining media integrity amid the digital information flow. This study aims to analyze the objectivity of news coverage by Kompas.com in the “Most Popular Index” section concerning the “First 100 Days of Prabowo-Gibran.” The research employs a descriptive qualitative method with a case study approach and content analysis based on Westerstahl’s objectivity model, which includes the dimensions of factuality and impartiality. The findings indicate that the news coverage demonstrates a high level of factual accuracy and relevance, with information that is accurate, comprehensive, and sourced from credible references. The neutrality of news presentation is also maintained, free from evaluative or sensational elements. However, the aspect of balance still requires improvement, as most articles present only a single point of view. Kompas.com’s reporting on this topic can be considered objective in terms of factuality and neutrality, though the inclusion of diverse perspectives remains an important note for strengthening overall objectivity.

This study aims to analyze the determinants of the quality of government financial reports with a focus on the role of human resource (HR) competency through a systematic literature review. Based on the analysis of 10 selected articles, it was found that HR competency has a variety of influences on the quality of financial reports, ranging from significant positive to insignificant, depending on the context and moderating variables. Several studies have shown that human resource competency has a direct or indirect effect through mediators such as information quality or internal control systems. On the other hand, other studies have revealed that factors such as information technology, accounting systems, and internal control often have a more dominant impact. These findings highlight the importance of a holistic approach that combines improving HR competency with strengthening supporting systems to achieve optimal financial report quality. The implications of this research can be a reference for the government and stakeholders in designing effective HR development and financial governance policies.

Income Tax Article 21 (PPh Pasal 21) is a tax withheld on income received by resident individual taxpayers in connection with employment, services, or activities. PPh Pasal 21 plays a crucial role in Indonesia's taxation system as a pay-as-you-earn mechanism, ensuring stable and equitable state revenue. The subjects of PPh Pasal 21 include employees, pension recipients, former employees, members of the board of commissioners or supervisory board who are not permanent employees, and recipients of honoraria or other remuneration. The calculation of PPh Pasal 21 involves several components, including gross income, occupation costs, pension contributions, and Non-Taxable Income (PTKP). Effective implementation of PPh Pasal 21 requires a comprehensive understanding of relevant laws and regulations, as well as accuracy in calculation and reporting, to minimize compliance risks and tax disputes.

This study is a literature review aimed at examining how accounting influences the management and optimization of taxation within companies. The review focuses on four main aspects: the basic concepts of tax accounting, the role of accounting in tax optimization, the relationship between tax accounting and taxpayer compliance, and tax risk management through accounting. Tax accounting functions as a strategic tool to help companies understand and apply tax regulations appropriately. Through accurate financial recording and reporting, companies can optimize their tax burdens legally and efficiently. In addition, sound accounting practices promote higher levels of tax compliance and assist in identifying and managing tax risks that could harm the company. Thus, accounting plays an important role in establishing effective, efficient, and sustainable tax governance in modern business practices.

Income Tax Article 26 (PPh 26) is a type of tax imposed on income received by foreign taxpayers from Indonesia, including royalties, interest, dividends, prizes, as well as technical and managerial services. This study aims to analyze the implementation of Article 26 in cross-border transactions, the level of compliance by foreign taxpayers, and the effectiveness of tax withholding and payment by withholding agents. The method used is a descriptive qualitative approach through literature review and analysis of tax regulations. The results show that although the regulations concerning PPh 26 are relatively clear, there are still obstacles in its implementation, such as a lack of understanding by tax withholders, difficulties in validating foreign tax documents, and suboptimal utilization of tax treaties (Double Tax Avoidance Agreements). This research recommends enhanced education and training for withholding agents, stronger integration of digital reporting systems, and stricter supervision by tax authorities in order to maximize state revenue potential from Article 26 income tax.

This study aims to analyze the effectiveness of tax audits and the implementation of online tax reporting systems (e-filing and e-reporting) on taxpayer compliance in Indonesia. Tax audits serve as a supervisory instrument conducted by the Directorate General of Taxes to ensure that tax obligations are fulfilled in accordance with applicable regulations. On the other hand, technological advancements have driven the modernization of tax administration through the adoption of online reporting systems, which aim to enhance convenience and transparency. This research uses a quantitative approach with survey methods targeting individual and corporate taxpayers registered at several tax service offices (KPP) across Indonesia. The findings indicate that properly conducted and periodic tax audits have a significant impact on improving taxpayer compliance. Moreover, the online reporting system has proven effective in increasing efficiency, reducing compliance costs, and enhancing transparency, thereby positively influencing voluntary compliance. The study concludes that the synergy between effective tax audits and a user-friendly online reporting system is a strategic key to improving tax compliance in Indonesia.