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The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fundamental pillars for accountants in producing reliable financial information. Ethical misconduct can lead to declining public trust, weakened corporate governance, and increased legal and reputational risks. Therefore, ethical education, regulatory supervision, strengthened moral awareness, and effective internal control systems are essential to prevent financial reporting manipulation. Professional more than just an normative obligation but a strategic element in safeguarding the credibility of the accounting profession and ensuring economic stability.

Regional government financial management often faces several practical challenges, including delays in financial reconciliation, inconsistencies between capital expenditures and asset records, and incomplete documentation for grants and social assistance. These issues can affect the quality and accountability of regional financial reporting. Therefore, this community service activity aimed to improve the competence of regional government accounting officers in preparing high-quality financial statements in accordance with government accounting principles and applicable regulations. The program was conducted in Blora Regency in 2025 and involved 14 accounting officers from Regional Government Organizations (OPD). The activity was implemented through Technical Guidance and Focus Group Discussion (FGD), consisting of several stages, including needs assessment, technical training, interactive discussions, and evaluation. The training materials focused on strengthening participants’ understanding of accrual-based accounting, financial reporting procedures, internal control systems, and compliance with government financial regulations, particularly Government Regulation No. 71 of 2010 on Government Accounting Standards and Government Regulation No. 12 of 2019 on Regional Financial Management. The results indicate that participants’ understanding of financial reporting practices improved significantly, especially in revenue and expenditure recognition, preparation of operational reports and balance sheets, asset depreciation, and receivables management. This activity demonstrates that collaboration between academic institutions and local governments can strengthen technical capacity and improve the quality and accountability of regional financial reporting.

This study aims to analyze the importance of regulating property division agreements as a requirement in polygamy permit applications, using the approach of Aristotle's theory of justice, as well as maqā ṣ id al- syarī'ah in Islamic law. The type of research is normative, which includes conceptual and philosophical analysis of law, as well as comparative research on property regulation practices in the family law system. The study shows that the practice of polygamy tends to result in economic inequality, neglect of the rights of the first wife and children, and legal conflicts related to the ownership and division of joint property. There are two approaches to property division: equal distribution of property and division of property based on contribution. The results indicate that the contribution-based approach is fairer and more relevant to modern society, especially since women are increasingly involved in household expenses. The principle of sadd al-dzarī'ah also states that this agreement is very important as a preventive measure against possible damage that occurs in the household. Practically, this study proposes the implementation of regulations in state law to require property division agreements as a formal requirement in polygamy permit applications. Combining western and Islamic values of justice within a socially just family law framework is the main focus of this research.

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

This study aims to examine the role of Sharia Financial Institutions (SFIs) in strengthening sharia financial literacy as a preventive measure against illegal online lending practices in Indonesia. The study uses a descriptive qualitative method through literature review and normative legal analysis of fintech regulations (POJK 77/2016, PBI 19/12/PBI/2017, PDP Law 27/2022, and DSN-MUI Fatwa 117/2018) as well as various studies related to Islamic financial literacy, the role of LKS, and the phenomenon of illegal online lending. The results of the analysis show that Islamic financial literacy still lags behind conventional financial literacy, while the educational and social roles of LKS have not been fully utilized. On the other hand, the legal framework for fintech is adequate, but weak in terms of implementation and public literacy. This study recommends strengthening LKS literacy strategies based on community and digital platforms and developing Islamic microfinance as a safer alternative to illegal online loans.

Due to the fact that it exploits legal gaps (gray areas) in tax rules and regulations, tax avoidance is classified as a valid and non-violating activity, despite the fact that the government does not want it. This study aims to gather factual information about the relationship between tax avoidance and firm size, sales growth, capital intensity, and profitability. 111 data points were gathered from 37 banking companies that were listed on the Indonesia Stock Exchange between 2020 and 2022. The gathered data was examined using multiple regression analysis at a 5% significance level. It was discovered that there was no discernible relationship between tax evasion and profitability, capital intensity, firm size, or sales growth.

Islamic banking is a financial system that operates in accordance with the principles of Islamic law, such as the prohibition of usury (riba), gharar (unlawful betting), and maisir (gambling), as well as the implementation of a profit-sharing mechanism. Islamic banking was born in the 1960s with the founding of Egypt's Mit Ghamr Savings Bank as a pioneer, followed by the establishment of the Islamic Development Bank (IDB) in 1975. After that, the development of Islamic banking expanded to various countries, particularly in the Middle East, South Asia, and Europe. In Indonesia, Islamic banking institutions officially began operating in 1992 with the establishment of Bank Muamalat Indonesia (BMI), the first Islamic bank. The industry's development is strengthened by specific regulations, in the form of Law Number 21 of 2008 concerning Islamic Banking, which serves as a primary foundation for strengthening the sector. Currently, Islamic banking in Indonesia is starting to show significant growth thanks to government support, increasing awareness among Muslims, and product and service innovations that are able to compete globally. This historical journey demonstrates that Islamic banking has evolved beyond simply being an alternative option and has become a vital component of a healthy economic system, both nationally and internationally.

This paper explores the involvement of International Civil Law in the implications of foreign divorce on land rights by paying attention to the principles contained in International Civil Law. In terms of writing, the author will analyze Decision No. 19/Pdt.G/2014/PN.Sgr. as a review of facts that will be analyzed in accordance with the scope of International Civil Law using relevant research methods. The author reviews that the research method used to compile this writing is juridical-normative based on the applicable laws and regulations and in accordance with what is the subject of discussion. In addition, this paper also pays attention to the theory of legal protection by Philipus M. Hadjon and the principles contained in International Civil Law as supporting aspects in the preparation of this analysis. To strengthen the argument, the author also compares several provisions related to the status of land ownership by foreign parties and the application of pre-marriage agreements as an alternative settlement. The final result of this writing will highlight the correctness of the judge's decision based on the author's analysis and provide suggestions that are considered relevant as solutions that can be offered.

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

This study discusses allegations of abuse of dominant position by Lion Air Group in the domestic aviation market and air cargo services in Indonesia. By controlling more than 50% of the market share, the group is suspected of unilaterally setting ticket prices and logistics costs, which could hinder healthy business competition and harm consumers and competing airlines. This study uses a normative juridical approach with a descriptive qualitative analysis method, supported by secondary data from legislation, KPPU reports, and academic literature related to competition law. The study's findings indicate that the concentrated market structure and weak regulatory oversight contribute to the formation of dominant behavior that harms the market and consumers. Legally, such actions violate Article 25 of Law Number 5 of 1999, as they result in discriminatory practices and unreasonable price control. Synergy between the KPPU and the Ministry of Transportation is needed to strengthen regulations in the aviation sector in order to create a business climate that is more fair, competitive, and oriented towards public welfare.

This study discusses the application of the law to the alleged facilitation of online gambling transactions by PT Espay Debit Indonesia Koe (DANA), which allegedly distributed funds of IDR 5.37 trillion in illegal activities. This case is in the spotlight because it shows the weakness of the digital financial supervision system in Indonesia and raises questions about the limits and forms of legal accountability of fintech operators in preventing misuse of services. The research method used is normative juridical with a descriptive qualitative approach, using primary, secondary, and tertiary legal materials to analyze applicable regulations and supervisory practices. The results of the study show that although DANA does not directly commit a criminal act of gambling, negligence in implementing transaction supervision mechanisms, including monitoring suspicious transaction patterns, can give rise to certain forms of legal liability. These findings underscore the importance of prudence and compliance with anti-money laundering regulations in fintech operations. This study recommends strengthening fintech regulations, implementing stricter Know Your Customer (KYC), increasing synergy between OJK, PPATK, and the Police, and establishing a more integrated and responsive digital transaction supervision system to prevent similar crimes in the future.

The dominance of the political party elite (oligarchy) in Indonesia's representative democracy system has shifted the meaning and implementation of the constituent recall doctrine. Although Article 1 paragraph (2) of the 1945 Constitution affirms that sovereignty resides with the people, in practice the recall mechanism is not a constituent right, but rather the exclusive authority of political parties. This study uses a normative legal method with a legislative, conceptual, and comparative approach. The research data was obtained from primary legal materials (the 1945 Constitution, Law Number 2 of 2008 concerning Political Parties, Law Number 2 of 2011 on Amendments to Law Number 2 of 2008 on Political Parties, Law Number 7 of 2017 on General Elections,  Law Number 17 of 2014 on the MPR, DPR, DPD, DPRD (MD3), as well as secondary legal materials in the form of books, scientific journals, and opinions of constitutional law experts. The results of the study show conceptual reduction, namely the transfer of the people's right to revoke the mandate of their representatives to the parties, and categorical reduction, namely the narrowing of the function of recall to an internal party disciplinary tool. The applicable regulations, particularly MD3 Law, give excessive privileges to political parties, thereby severing the substantive relationship between representatives and constituents. This study proposes a participatory and accountable constituent recall   model, with the right of initiative in the hands of the people through public petitions, verification by an independent institution, and a final decision through a real election.

Law enforcement in the context of recovering state finances does not solely focus on corruption offenses, but also on administrative errors that may potentially cause losses to the state. The State Attorney (Jaksa Pengacara Negara/JPN) holds strategic authority through legal audits to identify, assess, and provide recommendations regarding potential state financial losses arising from administrative actions inconsistent with applicable regulations. This research formulates two main issues: first, how the legal authority of JPN is applied in conducting legal audits on administrative errors potentially causing state financial losses; second, what legal mechanisms are employed by JPN in conducting legal audits on such administrative errors. The findings of this study indicate that the implementation of legal authority by JPN through legal audits aims to ensure that every aspect of authority, procedure, and substance in governmental decision-making, as well as in the procurement of goods and services, complies with legal provisions, starting from the needs identification stage up to the final handover of work results. This is essential for JPN to accurately determine administrative errors that may potentially cause state financial losses and to formulate them in a legal audit report. The mechanism for resolving legal audit findings is carried out through coordination between JPN and the Government Internal Supervisory Apparatus (APIP) to determine the amount of potential losses. Subsequently, JPN provides recommendations to the applicant to return the potential losses to the state or regional treasury.

The increase in the population of Medan City has a direct impact on the increasing demand for housing and settlements, which is not always in line with environmental carrying capacity and the fulfillment of livable housing standards. Residential buildings contribute significantly to energy and water consumption, as well as environmental degradation, thus requiring a sustainable design approach. This study aims to formulate criteria and principles for the design of simple, livable houses by applying the concept of green buildings. The research method used is descriptive qualitative with a focus on the design of class 1a residential buildings. The study was conducted through a review of relevant regulations and standards, including the Ministry of Public Works and Public Housing's Green Building principles, the GREENSHIP Homes assessment system by the Green Building Council Indonesia, and livable housing indicators from the North Sumatra II Housing Provision Implementation Center. The results of the study show that the application of green building concepts in Small Houses can be realized through proper site management, optimization of natural lighting and ventilation, efficient use of energy and water, sustainable waste and wastewater management, and the selection of environmentally friendly building materials. The application of these principles can produce Small Houses that not only meet livable standards but also contribute to environmental sustainability.

The 2024 regional elections in Jambi City sparked internal conflict within the Golkar Party when the recommendations of the Regional Representative Council II did not align with the Central Executive Board's decision regarding the mayoral candidate. The tension was successfully resolved through the implementation of procedural leadership based on the party's statutes and regulations, as well as a tiered nomination mechanism. This study aims to understand the role of procedural leadership in restoring solidarity and maintaining organizational stability after a nomination conflict. Using a qualitative approach with case studies, the study collected data through in-depth interviews and documentation with informants selected through purposive and snowball sampling. Data analysis was conducted using the Miles & Huberman model through data reduction, presentation, and conclusion drawing. The results show that procedural mechanisms, the use of surveys, and the exemplary behavior of charismatic figures particularly the chair of the DPD IIplay an important role in alleviating cadre disappointment. This study confirms that procedural leadership is a key instrument in maintaining the solidarity of the Golkar Party and recommends strengthening internal communication and balancing surveys with regional aspirations.

Recent declines in student ethics and learning diligence indicate deeper systemic challenges within the contemporary educational ecosystem. This situation prompts critical inquiry into the respective contributions of school governance, teacher practices, and familial environments in shaping student’s learning orientations. This study seeks to identify the principal determinants of learning diligence from the perspectives of teachers, parents, and students, employing a qualitative exploratory–interpretive design. Data were elicited through narrative stimuli intended to provoke reflective and affectively grounded responses, which were subsequently examined using inductive–thematic analysis. The findings demonstrate that structural weaknesses within school systems, particularly ambiguous policy direction, inconsistent institutional regulations, and ineffective evaluative mechanisms—constitute dominant factors undermining student’s motivation and academic discipline. Parental influences also play a substantive role; insufficient parental engagement and inadequate developmental guidance contribute to weakened responsibility and diminished learner commitment. Some students report withdrawing from academic engagement due to unclear expectations and the absence of supportive school conditions. Moreover, perceptions of automatic grade promotion and guaranteed graduation exacerbate motivational decline. Collectively, these findings indicate that learning diligence emerges from a complex interplay between institutional structures, pedagogical practices, family dynamics, and student’s psychosocial conditions. Addressing these issues thus requires coordinated, systemic, and multi-stakeholder intervention.

This study aims to analyze the forms of collaboration between teachers and parents in following up on the results of observational assessments of early childhood self-regulation development. The study employs a qualitative approach with a case study design in a non-formal early childhood education (PAUD) setting. Data were collected through observation, interviews, and analysis of assessment documents. The findings indicate that observational assessment serves as an initial foundation for identifying children’s abilities to manage emotions and behavior. The assessment results are then followed up through collaborative practices in the form of regular communication, exchange of information regarding children’s development, and agreements on guidance strategies between teachers and parents. The role of parents is evident in the consistent implementation of guidance strategies at home, aligned with the stimulation provided by teachers at school. This alignment of roles has been shown to strengthen children’s self-regulation development, particularly in impulse control, behavioral regulation, and the ability to follow rules. The study emphasizes that structured and continuous teacher–parent collaboration is a key factor in the effectiveness of follow-up actions based on observational assessment results in supporting early childhood social-emotional development.

Changes in working-hour policies can bring both positive and negative impacts to an organization. At a private university, the implementation of such a policy has generated noticeable reactions among employees, particularly administrative staff who are directly affected by daily operational regulations. This study aims to evaluate the implementation of the revised working-hour policy, specifically how it is understood, practiced, and accepted by administrative personnel. In addition, the study examines the relationship between employees’ acceptance of the policy and Barnard’s theory of acceptance of authority, which emphasizes four conditions that must be met for individuals to willingly comply with directives or regulations. The results show that violations of the working-hour policy fall into the low category at 64%, medium at 24%, and high at only 12%. These findings indicate that the majority of administrative staff still attempt to comply with the policy despite adjustments that may be perceived as burdensome. Among the four conditions supporting compliance according to Barnard, the belief that the policy does not conflict with personal goals was found to have a significant relationship with the level of violation, with a correlation coefficient of 0.304 and a significance value of 0.032. This suggests that the greater the alignment between the policy and individual goals, the lower the likelihood of violation. Future studies are needed to convert violation rates into compliance measures so that the direction of the correlation can be interpreted more accurately.

Under the umbrella of PT. Waruna Nusa Sentana Group, PT. Multi Jaya Samudera Belawan operates in the shipping and ship agency services sectors. The aim of this paper is to analyze the management of the Minimum Safe Manning Certificate (MSM) for the MT. Mumbai vessel through the SIMKAPEL application by PT. Multi Jaya Samudera Belawan. This certificate is crucial as it determines the minimum number and qualifications of crew members required to comply with international safety regulations. This study uses two methods: field research, which involves direct observation of the administrative process, and library research, which reviews relevant literature and regulations. The results of the study show that the use of the SIMKAPEL application accelerates the document processing, improves data accuracy, and reduces administrative errors. The implementation of this digital system also enhances service transparency and facilitates system integration. Overall, SIMKAPEL has proven to be effective in streamlining the issuance of the Minimum Safe Manning Certificate and ensuring the MT. Mumbai vessel's operational compliance with maritime safety standards. Thus, SIMKAPEL plays a vital role in supporting administrative efficiency and operational safety of the vessel.

This research aims to analyze the process of issuing the Ship Operation Plan RPK document and the procedure for adding a port of call, both managed by PT. Citra Maritime Batam using the Sea Traffic and Transport Information System SIMLALA. Within the national sea transport ecosystem, the RPK document serves as the official approval that allows Indonesian-flagged vessels to operate, covering both fixed-route liner and non-fixed-route tramper voyages. The research methodology employed is a combination of Field Research and Library Research. Data were collected through direct observation in the field to understand the detailed steps within the SIMLALA system, alongside literature review to obtain the theoretical foundation related to the RPK document and maritime administration mechanisms. The findings of this study highlight that the main objective of this process is to ensure that the ship can sail in compliance with applicable regulations, possessing valid certificates and approved routes. PT. Citra Maritime Batam, acting as the agent, plays a vital role in integrating ship data to complete the necessary documentation at Batam Port. The key to the smooth running of this process is effective coordination between the agent and relevant authorities in Batam to guarantee the seamless arrival, departure, and adherence to government regulations, thereby ensuring ship operational processes run without systemic or field-level obstacles.