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This study examines the environmental advocacy strategies carried out by WALHI Jambi in addressing the pollution of the Batanghari River caused by illegal gold mining activities. This issue reflects ongoing environmental degradation and weak policy enforcement in managing natural resources. The study aims to analyze advocacy practices in terms of raising public awareness, community organizing, and influencing policy. A qualitative approach with a case study method was employed, with data collected through in-depth interviews, observation, and document analysis. The findings show that WALHI Jambi has undertaken various advocacy efforts, including media campaigns, public actions, community assistance, and engagement in policy forums. However, these efforts remain not fully optimal. Public awareness initiatives are still limited to information dissemination, community organizing has not yet developed into a strong collective movement, and policy influence is constrained by the absence of systematic instruments such as formal documentation, litigation, and structured coalitions. This study contributes to the understanding of environmental advocacy practices and highlights the need for strengthening advocacy strategies to achieve more effective policy influence and sustainable environmental governance.

Sustainability issues encompassing economic, social and environmental aspects are driving reform in the global financial sector, including in Indonesia. Although the OJK has published a Sustainable Finance Roadmap since 2015, Indonesia does not yet have comprehensive green finance regulations in the banking sector. This study aims to analyse the state of green finance regulation in the Indonesian banking sector and compare it with China’s Green Credit Guidelines, in order to identify relevant aspects for adoption in strengthening national green finance policy. This study employs a normative legal methodology using a legislative and comparative law approach, alongside a qualitative descriptive-analytical analysis of secondary data. The author found that green finance regulations in Indonesia remain fragmented and scattered across various sectoral legal instruments without adequate integration, thereby creating loopholes for greenwashing practices and the adoption of green principles that are merely administrative in nature. The Sustainable Finance Committee mandated by the P2SK Act has not yet been established, exacerbating the lack of coordination between institutions. In contrast, China, through its 2012 Green Credit Guidelines and 2016 Guidelines for Establishing a Green Financial System, demonstrates a regulatory model that is hierarchical, standardised, and legally binding. A comparison of the two identifies four relevant aspects for Indonesia to adopt: an integrated regulatory approach, standardisation of environmental risk operations, strengthening of oversight mechanisms and due diligence, and cross-sectoral institutional coordination. Consequently, Indonesia requires comprehensive, dedicated green finance regulations and must promptly establish the Sustainable Finance Committee as the sole coordinating authority.

Mergers and acquisitions have served as a primary strategy for global banking consolidation over the past three decades, including in Indonesia, which is currently undergoing one of its most massive consolidation waves—one notable example being the emergence of Bank Syariah Indonesia. This article aims to provide a narrative review of the literature on the operational impacts of mergers on bank performance, with a particular focus on implications for the Indonesian context. Based on a systematic search of the Scopus database, 52 peer-reviewed articles published between 2000 and 2025 were analyzed using a narrative thematic synthesis approach. Five main themes were identified: cost efficiency, service quality, risk management, human resource and cultural integration, and information systems and technology integration. The key findings indicate that although 73.1% of studies report post-merger improvements in cost efficiency, these benefits are highly contingent upon the quality of post-merger integration especially in the areas of human resources, organizational culture, and information technology with IT integration failure rates reaching as high as 75%. Domestic mergers consistently achieve efficiency gains more rapidly than cross-border mergers, whereas risk implications depend heavily on the type of merger and the quality of integration. Policy implications include the need for the Financial Services Authority (Otoritas Jasa Keuangan) to monitor post-merger integration quality, provide integration guidelines for smaller banks, take into account the specific characteristics of Islamic banks, and ensure a streamlined, non-burdensome licensing process. Further research particularly empirical studies on banking mergers in Indonesia—is urgently needed to test the generalizability of global findings to the local context.

The objective of this study is to develop a theoretical framework that can be used to identify the key resources and capabilities involved in the globalization process. This case study aims to examine how export-oriented small businesses in Indonesia achieve success at the international level. To obtain qualitative data, in-depth interviews were conducted with the Makmur Susanti Group, an MSME in Tulungagung, East Java. This study, based on the Resource-Based View (RBV), demonstrates how dynamic capabilities in production, networking, marketing, learning, legal, and synergistic areas contribute to the formation of competitive advantages that support business sustainability and continuity. The study indicates that success in internationalization requires a combination of capabilities that can meet market needs, rather than a single capability. This study contributes to the literature by offering a comprehensive framework of the internationalization process and providing practical insights for policymakers and practitioners aiming to enhance the competitiveness of SMEs. The research findings underscore the importance of capability development and government support in facilitating the global expansion of SMEs. Ultimately, this study provides a foundation for further investigation into the dynamic capabilities required for SMEs to thrive in international markets.

The global ecological crisis is not only a scientific issue but also reflects the decline of human moral and spiritual awareness toward nature. This study aims to examine the acculturation approach of Islam Nusantara in Islamic Religious Education (PAI) learning as an effort to foster students’ ecological awareness. The research employed a qualitative library research method using various relevant sources, including books, national and international journal articles, and educational policy documents. Data analysis was conducted through data reduction, thematic presentation, and interpretive-analytical conclusion drawing. The findings indicate that Islam Nusantara, as a product of the acculturation between universal Islamic values and local Nusantara wisdom, contains various ecological traditions such as sasi, subak, and hutan larangan (forbidden forests), which can be contextually integrated into PAI learning. The developed learning model includes the use of local wisdom as learning resources, participatory project-based learning methods, and thematic Qur’anic interpretation related to environmental issues. The ecotheological approach of Islam Nusantara is considered effective in connecting religious teachings with students’ ecological realities, thereby fostering a religious-ecological character that views environmental preservation as part of worship. Although challenges remain in theological, pedagogical, and institutional aspects, this approach contributes strategically to shaping environmentally responsible Muslim generations.

The premium healthcare industry in urban areas is experiencing increasing competition along with the increase in healthcare facilities and the increasing public demand for fast, comfortable, and quality medical services. In this context, Columbia Asia Pulomas Hospital is implementing an expansion strategy by increasing facility capacity, modernizing services, and adding a Center of Excellence (COE) as a service differentiation. This study aims to analyze customer retention strategies within the Balanced Scorecard (BSC) framework, focusing on the relationship between customer perspectives, internal processes, learning and growth, and their application to the financial perspective. The research method uses a document-based policy and strategy analysis approach, field findings, and a synthesis of Balanced Scorecard theory and patient experience.The analysis shows that customer retention during the expansion phase is influenced not only by clinical quality, but also by the assurance of doctor time in practice, speed of service, physical comfort, and digitization of queues and administration. The addition of a COE has been shown to increase the perception of service value and expand market share through service specialist differentiation. Within the BSC framework, the customer perspective serves as a leading indicator for achieving the financial perspective, where increased patient retention contributes to increased revenue, ROI growth, and long-term financial expectations. The research implications emphasize that strategies for strengthening human resources, modernizing internal processes, and service innovation are important foundations in ensuring successful hospital expansion and enhancing competitive advantage.

Digital transformation in public administration has become one of the strategic agendas in modern bureaucratic reform to improve the effectiveness, efficiency, transparency, and quality of public services. This study aims to analyze the digital transformation of public administration through a comparative study between Indonesia and South Korea, particularly in the implementation of digital government. This study uses a qualitative method with a comparative study approach and is supported by library research through secondary data collection from scientific journals, international agency reports, government policy documents, and relevant previous research. The data analysis technique uses descriptive-comparative analysis with the theoretical approaches of Digital Era Governance (DEG), Institutional Theory, New Public Management (NPM), and Socio-Technical Systems Theory. The results of the study show that South Korea has succeeded in developing an integrated digital government because it is supported by consistent national policies, strong data interoperability, high bureaucratic capacity, adaptive organizational culture, and equitable distribution of digital infrastructure. In contrast, Indonesia is still in the transition stage from e-government to digital government and faces various obstacles such as fragmentation of inter-agency systems, low data interoperability, inequality in digital infrastructure, limited ASN competency, and bureaucratic resistance to change. Based on the Digital Era Governance theory, South Korea has successfully implemented the principles of reintegration, needs-based holism, and digitization of changes, while Indonesia remains suboptimal in terms of bureaucratic integration and services based on public needs. This study concludes that the success of digital transformation in public administration is determined more by institutional strength and bureaucratic reform than simply by technology adoption. Therefore, Indonesia needs to prioritize digital transformation as a comprehensive national reform agenda to create a modern, responsive, and service-oriented government.

This study examines the effect of capital structure, dividend policy, and firm size on firm value at PT Adhi Karya (Persero) Tbk during the period 2014–2024. The company’s firm value has shown fluctuations and a declining trend despite an increase in total assets, indicating a mismatch between asset growth and market perception. This study aims to analyze the influence of internal financial factors on firm value, both partially and simultaneously. A quantitative approach is employed using secondary data obtained from the company’s annual financial statements. Capital structure is measured using the Debt to Equity Ratio (DER), dividend policy using the Dividend Payout Ratio (DPR), firm size using the natural logarithm of total assets, and firm value using Tobin’s Q. Data are analyzed using multiple linear regression with the assistance of SPSS, supported by classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results show that partially, capital structure and dividend policy do not have a significant effect on firm value, while firm size has a significant effect. Simultaneously, all independent variables have a significant effect on firm value. The findings indicate that firm size plays a dominant role, while other factors may also influence firm value beyond the model.

This study aims to analyze the integration of policy, curriculum, and school culture in realizing an environmentally friendly school at SDN Tanggul Wetan 2. The study used a qualitative approach with a case study type. The research subjects included the principal, teachers, students, program coordinators, and parents. Data collection techniques were carried out through observation, in-depth interviews, and documentation. Data analysis used the Miles and Huberman model which includes data reduction, data presentation, and drawing conclusions. The results showed that the school policy has integrated environmental care values ​​through the Adiwiyata program supported by external partnerships and periodic evaluations. The curriculum implementation was carried out contextually by integrating environmental materials into various subjects and using project-based learning methods. School culture is realized through habituation of activities such as community service, waste sorting, and energy saving which have an impact on changes in student behavior. Supporting factors include the principal's leadership, teacher participation, parental support, and the school environment, while inhibiting factors include the lack of consistent student habits. Thus, the integration of policy, curriculum, and school culture has proven to be key in building a sustainable environmentally friendly character.

This study analyzes the urgency of synergy between the conceptual foundations of student management and strategic planning in the educational environment as an effort to optimize the potential of students. This research uses a descriptive qualitative approach through literature study, with secondary data obtained from journal articles, books, and related literature. This study reveals that the success of student management does not only depend on mastery of the theory of educational service principles, but is also largely determined by the accuracy of planning steps, including needs analysis, recruitment, orientation, and student distribution systems. The results of the study show that the alignment between philosophical foundations and systematic managerial procedures is a crucial factor in creating a positive learning ecosystem and supporting the effective achievement of national educational goals. Through this integration, the policies implemented by educational institutions will be more representative in ensuring the comprehensive development of students' interests and talents.

Financial reporting integrity is heavily reliant on audit quality. This research explores the effect of auditor attributes, specifically integrity and professional background, on audit standards in Timor-Leste. Quantitative data was collected from a survey of 60 auditors and analyzed using descriptive statistics, correlation analysis, and multiple linear regression techniques. The findings suggest that auditor ethics has a substantial positive impact on audit quality, indicating that conformity to professional ethical guidelines is vital for enhancing audit results. In contrast, experience in auditing does not demonstrate a statistically significant impact on the quality of audits. Visualization through scatter plots further supports the notion that the relationship between ethics and audit quality is more robust than that of other auditor characteristics. Strengthening ethical standards in the auditing profession is crucial to enhancing audit quality, as these findings demonstrate. This study contributes to the body of research on auditing behavior by presenting empirical findings from a developing institutional setting. The findings also have practical implications for policymakers and auditing bodies in Timor-Leste.

The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization

The establishment of national territorial boundaries is a strategic priority to safeguard sovereignty, maintain security stability, and strengthen bilateral relations between Indonesia and Malaysia as well as Timor-Leste. As of 2024, there remain nine Outstanding Boundary Problems (OBP) with Malaysia and two unresolved segments with Timor-Leste. These issues stem from the continued relevance of outdated colonial agreements, limited diplomatic capacity, weak inter-agency coordination, and minimal support from modern surveying technology. Based on an analysis of four policy alternatives using the criteria of effectiveness, efficiency, and long-term impact, the Strengthening of Intensive Bilateral Diplomacy has been identified as the priority policy. Implementation is directed to the Badan Nasional Pengelola Perbatasan (BNPP) as the main coordinator, supported by regulatory frameworks, diplomatic resources, and cross-ministerial/institutional coordination. Through this strategy, the resolution of pending boundary segments can be accelerated, legal certainty over national territory can be strengthened, security stability in border areas can be improved, and bilateral relations can become closer. Furthermore, Indonesia needs to strengthen diplomatic strategies, leverage technology, and enhance inter-agency coordination to accelerate the resolution of national border disputes. This policy directly contributes to achieving territorial sovereignty and sustainable development toward Indonesia Vision 2045.

Disputes over unpaid insurance claims are a problem that frequently arises in insurance practice and can harm consumers both financially and psychologically, while also reducing public trust in the insurance industry. Such disputes are generally triggered by differing interpretations of policy provisions, alleged breaches of the good-faith principle, and administrative obstacles, which ultimately lead to civil conflicts between the insured and the insurer. To provide access to dispute resolution that is faster, fairer, and more affordable than litigation, the Financial Services Authority (Otoritas Jasa Keuangan/OJK) established the Alternative Dispute Resolution Institution for the Financial Services Sector (Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan/LAPS SJK) through OJK Regulation No. 61/POJK.07/2020. This study aims to analyze the mechanism for resolving disputes over unpaid insurance claims through LAPS SJK and to assess its effectiveness in providing legal protection and legal certainty for consumers. The research method employed is normative legal research using a statutory approach and a conceptual approach, through an examination of primary, secondary, and tertiary legal materials related to contracts, insurance, consumer protection, and alternative dispute resolution. The findings show that LAPS SJK has the authority to handle civil disputes in the financial services sector, including insurance disputes, provided that the parties have a written agreement and have first pursued internal dispute resolution (Internal Dispute Resolution/IDR). Dispute resolution at LAPS SJK is conducted through mediation and arbitration. Mediation is facilitated by a mediator to encourage the parties to reach a settlement agreement, which may be reinforced into a Deed of Settlement (Akta Perdamaian) that is final, binding, and enforceable. If mediation fails, arbitration offers a more determinative resolution through a final and binding award that can be enforced after being registered with the District Court. Overall, LAPS SJK is considered effective because its procedures are structured, time-bound, and provide a fee waiver for mediation in retail and small-claim cases up to IDR 750,000,000. However, its effectiveness remains conditional, as it depends on the existence of a written agreement between the parties, the obligation to undergo IDR, and good faith in the mediation process.

Discretion exercised by election management bodies constitutes an administrative instrument that is functionally necessary to prevent stagnation in electoral processes under conditions of legal vacuum, normative ambiguity, or extraordinary circumstances. However, in practice, discretionary decisions often generate public concern and expose election officials to the risk of criminalization, particularly when such discretion is assessed through a formalistic and result oriented criminal law paradigm. This study aims to analyze the construction of criminal liability of election administrators for the use of discretion in conditions of electoral stagnation, by examining the paradigm shift from the old Indonesian Criminal Code to the new Criminal Code and its implications for criminal law enforcement under the Criminal Procedure Code. This research employs a normative legal method using statutory, conceptual, and case approaches. The findings reveal that the old Criminal Code tended to facilitate policy criminalization by emphasizing formal violations and objective consequences, whereas the new Criminal Code introduces a substantive approach centered on subjective fault, official purpose, and rationality of action. Nevertheless, the lack of synchronization with the Criminal Procedure Code which remains focused on conventional evidentiary standards causes discretionary actions of election administrators to remain legally ambiguous. Therefore, harmonization between substantive criminal law and criminal procedure law, along with a transformation in law enforcement reasoning, is essential to ensure that discretion exercised by election officials is assessed proportionally, contextually, and in line with democratic principles.

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.

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.

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.

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 study, entitled "Value Added Tax Fairness in Samarinda City," analyzes the fairness of the 11% VAT rate under Law No. 7 of 2021 using socio-legal methods. The results show that although the single 11% VAT rate meets the principles of legality and horizontal justice because it applies equally to all consumers, this policy is not entirely fair from a vertical justice perspective. The regressive nature of the consumption tax tends to place a greater burden on low-income households. Field findings reveal that MSMEs feel burdened because the rate does not take into account their economic capacity, coupled with a lack of understanding of the input and output tax credit mechanisms. Administrative complexity and minimal education from tax authorities contribute to low compliance rates. This study recommends the implementation of a more flexible tiered VAT rate, strengthening tax education, providing technical assistance, and simplifying reporting for MSMEs to improve compliance and create more equitable tax justice.