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Rahma Dinda; Rahmatul Riza; Ridwal Trisoni; Muhamad Yahya

Jurnal Budi Pekerti Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This article discusses the concept of fitnah in Islam, focusing on its definition, forms, risks, and social impacts. Fitnah, referring to false accusations, deceit, and the spreading of misleading information, can pose a serious threat to individual integrity and social balance. The study employs a qualitative descriptive approach with a literature review from classical Islamic texts, Quranic verses, the teachings of the Prophet, and the latest scholarly articles from trusted sources. The findings indicate that fitnah is a significant moral and social violation that can lead to various issues, such as conflicts, defamation, social division, and the loss of trust within society. The study also emphasizes the importance of Islamic ethical principles in preventing and addressing fitnah, especially in the digital age, where information can spread rapidly and widely. The study concludes that preventing fitnah requires an increase in public literacy, more ethical communication, and adherence to Islamic values that emphasize honesty and caution in disseminating information. These efforts are expected to reduce the negative impact of fitnah in social life and foster a more harmonious society.

Latifah Isnaini Saputri

Ebisnis Manajemen 2025 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to analyze the concept of female leadership in Islam and its relevance to modern economic contexts, including how normative Islamic principles such as trustworthiness (amanah), justice (al-‘adl), and consultation (shūrā) can be actualized in participatory, ethical, and sustainable economic leadership practices. The research employs a qualitative approach using library research. Primary data were obtained from the Qur’an, Hadith, and classical as well as contemporary Muslim scholars’ works, while secondary data were collected from scientific journals and academic books discussing leadership, gender, and modern economic practices. The analysis was conducted descriptively and analytically, combining content, comparative, and interpretative analysis to examine the relevance of female leadership in Islam to contemporary economic leadership. The study finds that Islam does not restrict leadership based on gender but emphasizes competence, moral integrity, trustworthiness, and social responsibility. Women are theologically legitimized to hold leadership positions, including in the economic sector. Historical records and contemporary literature demonstrate that women’s participation in economic leadership strengthens governance, enhances accountability, and promotes sustainable decision-making. These findings suggest that female leadership is compatible with modern economic principles and can serve as an effective strategy to create an inclusive and ethically grounded economic system.

Saka Shofa'il Asroor

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Over the past 20 years, developments in digital technology have led to the emergence of financial innovation in the form of cryptocurrencies, with Bitcoin being the main pioneer. Bitcoin is a decentralized, blockchain-based electronic payment system that is not controlled by a single financial institution. Although its presence facilitates quick and straightforward cross-border transactions, it also raises ethical and legal issues, especially when taking into account Islamic law, which strongly emphasizes justice, certainty, and the welfare of society. This paper aims to investigate the usage of Bitcoin in modern economic transactions from the standpoint of Islamic and international law. This study investigates Islamic legal sources, the views of Islamic scholars, fatwas (religious decrees), and international laws and regulations pertaining to cryptocurrency assets using a qualitative, normative-empirical methodology. The results show that, although opinions among scholars differ, the usage of Bitcoin is subject to ijtihadiyah (Islamic ijtihad) in Islamic law. Some reject it because of its great volatility and speculative potential, while others allow it as long as it provides advantages and does not include riba, gharar, or maysir (the risks associated with gambling). In terms of international law, Bitcoin is typically seen as a digital asset that has to be closely watched in order to preserve economic stability and deter financial crime. Therefore, balanced legislation is required to guarantee that the usage of Bitcoin is in line with the principles of sharia maqasid and global economic fairness.

Ade Oka Syahputra; Jeany Amelia Putri Ritonga; Nurmawaddah Pasaribu; Abdurrozaq Hasibuan

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Optimizing human resource (HR) performance through a business process reengineering (BPR) approach is a crucial strategy in a competitive and dynamic industrial environment. This study qualitatively examines through a literature review how BPRs radically redesign business processes to improve productivity, quality, time efficiency, and reduce operational costs, with a focus on HR aspects such as recruitment, training, performance appraisal, and career development. The BPR theory by Michael Hammer and James Champy emphasizes the principles of results-based workflow reorganization, the integration of information technology such as ERP and AI, and the empowerment of HR to eliminate task redundancy. In the Indonesian industrial context, the integration of BPR with digital transformation supports Industry 4.0, where HR acts as a catalyst for innovation through adaptive skills and cross-functional collaboration. The study results show that BPR implementation strategies including as-is process analysis, to-be design, change management, and continuous evaluation increase employee motivation, retention, and sustainable competitive advantage. Case studies such as PT Telkom Indonesia and PT Cahaya Mega Group demonstrate efficiency increases of up to 100%. This approach not only streamlines operations but also builds an organization resilient to market and technological disruption.

Pajar Tryadi; Salahuddin Harahap

Moral : Jurnal kajian Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Ontology is the philosophical foundation that determines the way reality is understood in the development of science. Differences in ontological assumptions will have implications for the way science is constructed, developed, and interpreted. This article aims to philosophically analyze the ontology of science in Western and Islamic perspectives by highlighting its fundamental similarities and differences. This study uses a qualitative approach based on literature studies with descriptive-analytical and comparative methods. The results show that the ontology of Western science tends to emphasize empirical and rational reality as the main object of science, while the ontology of Islamic science is based on the principle of monotheism which looks at reality holistically, including physical and metaphysical dimensions. Although paradigmatically different, the two perspectives have a common point in the recognition of the order of nature and the role of reason in understanding reality. This article affirms the importance of ontological dialogue between the West and Islam in formulating a scientific paradigm that is not only technically advanced, but also philosophically and ethically meaningful.

Selma Nabila Azzahra; Imam Hakiki

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to answer the following questions: First, what are the concepts of the rule of law and democracy, and how are they related? Second, what is the concept of human rights and how does it relate to the rule of law and democracy in Indonesia? The method used in this study is normative legal research, focusing on the study of legislation and scientific literature on the rule of law, democracy, and human rights. The approaches used include a legislative approach to examine the provisions of the 1945 Constitution of the Republic of Indonesia and related regulations; a conceptual approach to examine the theory of the rule of law, the theory of democracy, and the theory of human rights; and a historical approach to trace the development of these three concepts in the Indonesian context. The research data was obtained from primary and secondary legal materials. The results of the study show that the concepts of the rule of law and democracy are two interrelated and inseparable principles. Both in the traditions of the rechstaat and the rule of law, respect for human rights is placed as a key pillar, which is now understood more broadly to include issues of freedom, social justice, and protection from arbitrariness. The relationship between human rights, democracy, and the rule of law affirms that the law must be the highest authority, with the constitution as its highest foundation. The supremacy of law is an important element in the practice of democracy because the constitution functions as a social contract that regulates power and guarantees the protection of human rights.

Rohman, Fadillah Fatqur; Hidayah, Salsabilla Rahma; Muhsidi, Muhsidi; Atiningsih, Budi

Populer: Jurnal Penelitian Mahasiswa 2025 Universitas Maritim AMNI Semarang

This study aims to analyze the implementation of artificial intelligence in economics learning within the context of the Merdeka Curriculum and to examine its alignment with deep learning principles. The study employed a qualitative approach using a case study design conducted at SMAN 1 Boyolali. The research participants included economics teachers and eleventh grade students. Data were collected through classroom observations, in depth interviews, and document analysis. Data analysis was carried out interactively through data reduction, data display, and conclusion drawing and verification. The findings indicate that the use of artificial intelligence in economics learning remains limited and has not been systematically integrated into pedagogical design. AI is primarily utilized as a supporting tool for lesson preparation and concept clarification rather than for adaptive learning, data driven assessment, or the enhancement of students’ critical thinking skills. Although students demonstrated positive responses toward AI assisted learning, several constraints were identified, including teachers’ limited pedagogical competence in AI integration, the absence of deep learning based instructional design, and infrastructural challenges. These findings suggest that the effectiveness of artificial intelligence in economics education depends not merely on technological availability, but on the alignment between pedagogy, curriculum policy, and human resource readiness.

Mira Salpina; Riska Khodijah; Desmi Satriana

Moral : Jurnal kajian Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Contemporary developments in science, technology, and socio-cultural dynamics have given rise to various new fiqh issues (masailul al-fiqhiyyah al-mu‘ashirah) that were not explicitly discussed in classical Islamic jurisprudence. These contemporary fiqh issues demand contextual ijtihad that is responsive to current realities while remaining grounded in Islamic legal principles. This study aims to analyze contemporary fiqh issues and examine their implications for the moral formation of students in Islamic education. This research employs a qualitative library research approach by analyzing classical fiqh literature, contemporary fiqh studies, and relevant educational theories. The findings indicate that contemporary fiqh issues such as digital ethics, biomedical technology, and socio-economic practices carry significant moral dimensions that directly influence students’ attitudes and behavior. Integrating contemporary fiqh discourse into Islamic education encourages critical thinking, moral reasoning, and ethical awareness among learners. Therefore, contemporary fiqh learning not only functions as a legal reference but also as a strategic instrument for strengthening students’ moral character in accordance with Islamic values. The study implies that Islamic education institutions should contextualize fiqh instruction to address contemporary moral challenges faced by students.

Rieke Oktaviyanti; Elen Karlina; Muhammad Ghazi Dhiaulhaq; M. Alfisyahrin; RR. Rina Antasari

Populer: Jurnal Penelitian Mahasiswa 2025 Universitas Maritim AMNI Semarang

This study analyzes the influence of Islamic business ethics principles on online buying and selling transactions in the predominantly Muslim community of South Sumatra. Using a quantitative approach through a survey of 200 respondents in Palembang with a Likert scale questionnaire, the data were analyzed using multiple linear regression with SPSS 26. The results showed that the principle of honesty (sidq) had the strongest significant influence (β = 0.029, p = 0.002), followed by unity (tawhid) (β = 0.016, p = 0.049), while other principles such as balance, free will, and responsibility showed a positive but insignificant influence. The regression model explained 10.3% of the variation in transaction behavior (R² = 0.103). This study concluded that the application of Islamic ethics can increase trust and sustainability in e-commerce in the region, with implications for the development of halal businesses. In the future, the application of these principles is expected to mitigate ethical issues in e-commerce, such as fraud and uncertainty that often occur, as well as strengthen transparency and fairness in online transactions.

Sihono, Ridwan Faqih; Havid Nur Solikhin; Mahmud Arif

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to explore the philosophy of Islamic education grounded in tolerance by revisiting the influential ideas of Gus Dur and assessing their significance for the younger generation in contemporary society. Adopting a qualitative descriptive approach through document analysis, in-depth interviews, and thematic interpretation, the research highlights that values such as tolerance, humanism, intellectual freedom, and respect for diversity are essential foundations for shaping modern Islamic education. The findings indicate that incorporating these principles into educational curricula not only enriches the learning experience but also strengthens inclusive and participatory teaching practices, fostering an environment that encourages open dialogue, mutual understanding, and moderation. Furthermore, the study emphasizes that systematic integration of Gus Dur’s educational philosophy can contribute to the development of students’ critical thinking, ethical awareness, and social responsibility, ensuring that Islamic education remains relevant and responsive to contemporary societal challenges. Overall, the research concludes that implementing these values consistently is crucial for advancing a modern, tolerant, and pluralistic approach to Islamic education that benefits both individuals and society as a whole.

Talitha Kamilah; Sidi Ahyar Wiraguna

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The evolution of modern civil procedural law demands dispute resolution mechanisms that are responsive, efficient, and substantively just. In this context, Alternative Dispute Resolution (ADR) particularly mediation and arbitration has transformed from a supplementary option into a central instrument within Indonesia’s dispute resolution architecture. This study aims to analyze the development of ADR from the perspective of modern civil procedural law, focusing on the normative status and practical efficiency of mediation and arbitration as pre-litigation mechanisms. The research employs a normative-juridical approach, analyzing primary legal sources (legislation, Supreme Court Regulations [PERMA], court decisions) and secondary sources (scholarly journals, books, policy documents). The findings indicate that mediation has been mandatorily integrated into civil procedure through PERMA No. 1 of 2016, functioning as a court-facilitated pre-litigation stage, while arbitration operates as a consensual out-of-court mechanism under Law No. 30 of 1999. Both mechanisms demonstrate clear efficiency in terms of time (resolution within weeks to months), cost (minimal to predictable), and the ability to preserve parties’ relationships through collaborative processes and procedural confidentiality. Nevertheless, implementation challenges remain, particularly concerning the availability of qualified mediators and public perception of ADR. The study concludes that ADR is no longer a marginal alternative but an integral pillar of modern civil justice, aligning with principles of procedural efficiency and substantive justice.

Diny Mutiara; Muhamad Rizal; Qaila Sofiani; Megania Kharisma

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to comprehensively examine the implementation and mechanisms for results in Al-Mudharabah financing at Bank Muamalat Rangkasbitung, while also assessing the level of compliance of its implementation with sharia principles. This study applies a qualitative descriptive method with a field study approach involving direct observation, interviews, and review of documents related to Mudharabah financing procedures. The research findings show that Bank Muamalat Rangkasbitung implements a profit-sharing system based on the principles of justice (al-'adl) and trustworthiness (al-amanah). The profit-sharing scheme is carried out proportionally according to the ratio agreed upon in the initial contract, so that both parties have clarity regarding rights and responsibilities. The implementation of this system not only ensures the avoidance of usury but also strengthens the partnership between the bank and customers through practices of transparency, information disclosure, and a shared commitment to business management. Overall, these findings show that the implementation of Al-Mudharabah financing at Bank Muamalat Rangkasbitung has been running in line with several sharia values ​​and even supports the realization of fair, ethical, and sustainability-oriented Islamic economic practices. Thus, Mudharabah financing at the branch can be an example of the effective implementation of sharia contracts and is able to encourage the development of the sharia financial sector at the local level.

Abraham, Agustinus

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This research examines money politics as a root problem in Indonesia’s democratic system, focusing on the 2019 and 2024 general elections. Money politics refers to the practice of distributing cash or goods by candidates, campaign teams, or volunteers to influence voters’ political choices. This study employs a qualitative method with a literature study approach to analyze several cases that occurred across different regions in Indonesia. The findings reveal that money politics was widespread during both elections, with the main modus operandi involving the distribution of cash, basic goods, and facilities. This practice not only violates the principles of free and fair elections but also undermines citizens’ dignity, weakens popular sovereignty, and serves as a major driver of political corruption. Contributing factors include power ambition, vulnerable economic conditions, low political education, weak oversight, and entrenched transactional political culture. To address this issue, the research highlights the importance of political party reform and strengthening democratic education, particularly through civic education programs. These efforts aim to increase political awareness among citizens and improve the overall quality of Indonesia’s democracy.

Triani Cahya Ningsih; Rike Yulianingsih; Prita Aura Eklesia; Matius Timan Herdi Ginting

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The implementation of the eighth-grade Christian Religious Education teaching module on the topic "Love as the Foundation of a Believer's Life" was carried out as an effort to provide an active, reflective, and contextual learning process in accordance with the principles of the Independent Curriculum. Learning is designed through an interactive approach with discussion activities, analysis of biblical texts, case studies, problem-solving, and personal reflection that provide opportunities for students to construct understanding independently. Through these activities, students are guided to understand the concept of agape love as sincere love, giving without expecting anything in return, and is manifested in concrete actions towards others. The implementation results show that this teaching module is able to improve students' conceptual understanding of the meaning of love from a biblical perspective and its relevance in modern life. Students appear to be increasingly confident in expressing opinions, are able to work together in groups, and are actively involved in learning activities. In addition, the emergence of attitudes of empathy, tolerance, and habits of helping each other are indicators that the value of love is not only understood cognitively, but also internalized in behavior. This teaching module also contributes to improving students' critical thinking skills and spirituality through reflection activities that invite them to evaluate acts of love in daily life at school, family, and society.

Ridwan Fauzi, Muhammad; Hambali, Adang; Darmalaksana, Wahyudin; Nursobah, Asep

International Journal of Islamic Educational Research 2025 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

General education at Islamic Religious Higher Education Institutions (PTKI) plays an important role in developing students’ critical thinking skills so they can analyze religious and social issues reflectively and contextually. However, learning practices in PTKI are still dominated by teacher-centered approaches and low cognitive achievement, which limits the development of analytical, evaluative, and problem-solving abilities. Meanwhile, studies show that integrating digital media, particularly video, can improve conceptual understanding, motivation, and cognitive engagement, yet a digital video-based meaningful learning model specifically designed for the PTKI context remains limited. Therefore, this study aims to formulate a Digital Video-Based Meaningful Learning Model (MPBBVD) to enhance students’ critical thinking skills. This research employed a literature review method by analyzing books, scientific articles, research reports, and digital sources related to meaningful learning, constructivism, multimedia learning, digital video use, and critical thinking development. Data were analyzed descriptively and qualitatively to identify the theoretical foundations, learning syntax, and design principles of the model. The findings indicate that MPBBVD integrates Ausubel’s Meaningful Learning theory, constructivist perspectives from Piaget, Vygotsky, and Bruner, Mayer’s Multimedia Learning theory, and the critical thinking framework of Facione and Ennis. The model uses digital video as the main learning medium and applies the ACTIVE stages (Attend, Connect, Think, Interpret, Verify, Evaluate) to promote contextual and interactive learning. Integrating pre-, during-, and post-video activities supports knowledge construction, reduces cognitive load, and increases student engagement, contributing theoretically and practically to improving critical thinking in PTKI in the Industrial Revolution 4.0 era.

Didi Handono Syahputra; Lira Amelia; Nabilah Irwani; Nesya Aulia; Nikmah Dalimunthe +1 more

This study examines the legal dilemmas in Employment Termination (PHK) within the banking sector, arising from the tension between Labor Law and banking regulations. A normative analysis reveals that termination practices are often caught in a conflict between the principle of worker protection and the bank's obligation to comply with prudential principles and maintain its financial health. The most critical points of friction lie in termination due to efficiency measures, serious disciplinary violations, and the clash between banking secrecy and the evidentiary process in the Industrial Relations Court. It is concluded that the lack of harmonization guidelines creates legal uncertainty, necessitating more concrete regulatory synergy between labor authorities and the Financial Services Authority (OJK) to achieve certainty and fairness for all parties involved.

Mawardi, Kholid

Ocean Engineering : Jurnal Ilmu Teknik dan Teknologi Maritim 2025 Fakultas Teknik Universitas Maritim AMNI Semarang

This research is purposely conducted to evaluate and compare the effectiveness, efficiency, applicability  and appropriateness of modern firefighting systems installed on board ships. As a result, the review attempt to  ascertain the significance of firefighting systems on ships in terms of their safety, types, structure, principles as  well as installations. In this way, the review tries to justify the importance of these systems on board ships. The design of this survey revolves around three basic elements that incorporate the complete firefighting  procedure. These components include: modern technology of firefighting, different types of systems that are  used on board ships and people traits in terms of drilling, firefighting training to deal with any incident of fire.  In the previous decade, the globe has experienced massive destructions, harms and injuries resulting from fire incidents on ships. This has triggered and ignited enhanced fabrication and staging of new practices,  technologies and inventions aimed at efficiently deal with fire incidents so as to support the safekeeping and  reliability on these fire systems on board ships. Equally, through this technological enhancement, the  firefighting systems have been designed to facilitate rapid detection capable of differentiating between real  smokes or flames indicators in case of a fire event on board ship. In recent times, these technological  developments have been viewed as strategies that help ship owners to ensure better protection of the crew’s life,  ship’s inventories as well as minimising on the possible losses that occur as a result of fire events on board ship.  Therefore, with the review of the recent or latest methods and technologies for speedy fire detection on ships,  the review demonstrates enhancement attributes, features and qualities of these new systems. Additionally, the  paper critically evaluates the components of these firefighting systems, as well as looking at their competences,  capabilities, benefits and applicability on board ships.

Thea Farina

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This article provides a comprehensive examination of the application of the lex loci celebrationis principle in the execution of notarial deeds involving foreign legal subjects within the Indonesian legal system. The principle affirms that any authentic deed executed in Indonesia must comply with national legal requirements, regardless of the parties’ nationality or the existence of transnational legal relations. Through normative legal research employing statutory, conceptual, comparative, and case-study approaches, this article elucidates how the lex loci celebrationis principle interacts with private international law, particularly in relation to the legal capacity of foreign nationals, the use of foreign documents, and the limits of jurisdiction. The analysis reviews the Law on Notarial Office, the Indonesian Civil Code, population administration regulations, as well as doctrinal developments and jurisprudence pertaining to international legal acts. The findings indicate that although the substantive aspects of an agreement may refer to foreign law through lex voluntatis, the formal validity of a notarial deed remains entirely governed by Indonesian law. These findings underscore the need to enhance the competence of notaries in understanding the dynamics of private international law and highlight the importance of harmonizing national regulations with the principles of private international law to ensure legal certainty in cross-border transactions.

Utami Nur Azizah; Ridma Meltareza

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines the crisis communication strategies of the JKT48 Operational Team (JOT) following the 2025 “No Encore” incident, which emerged after the viral circulation of an inappropriate photo involving the group’s General Manager and escalated into a major reputational crisis. The controversy triggered strong fan backlash and culminated in the symbolic withdrawal of support during the Full House 2025 concert. Using a qualitative case study approach, this research analyzes organizational responses through interviews with fans, observations of social media interactions, and documentation of official statements. Data were interpreted using thematic analysis and compared with the principles of the Situational Crisis Communication Theory (SCCT). The findings show that JOT’s initial clarification was perceived as slow and insufficient, contributing to heightened dissatisfaction and crisis escalation. However, the second clarification and the introduction of FanSpace, a structured two-way dialogue forum, marked a shift toward more transparent and participatory communication. Fan responses indicate that FanSpace helped reduce tensions and demonstrated managerial willingness to listen, though full trust recovery requires consistent follow-up actions. This study highlights the importance of speed, openness, and dialogic engagement in crisis communication within fan-based entertainment industries. The implications emphasize that organizations must adopt adaptive, audience-centered communication strategies to rebuild legitimacy and restore public trust after preventable crises.

Azizov, Elman

SocioHumania: Journal of Social Humanities Studies 2025 Yayasan Mabadi Iqtishad Al Islami

This study examines how climate justice principles can be integrated into fiscal governance frameworks to enhance accountability within global climate finance. As climate change intensifies economic vulnerabilities, particularly in developing countries, the allocation and oversight of climate finance have become critical determinants of equity and resilience. Current fiscal oversight mechanisms exhibit notable progress in transparency but remain insufficient in addressing fairness, distributive justice, and participation. Through a comparative institutional analysis of global financial institutions, national budget systems, and emerging technological tools, this study identifies persistent challenges—including fragmented accountability structures, lack of standardized reporting mechanisms, and political-economy dynamics that hinder equitable funding flows. The findings emphasize that climate finance often prioritizes procedural compliance over transformative outcomes, limiting its potential to reduce structural inequalities and build adaptive capacity. The study argues that accountability frameworks must evolve beyond conventional financial auditing, incorporating social and environmental metrics that reflect the moral imperatives of climate justice. By integrating participatory governance, digital innovations, and harmonized reporting standards, fiscal systems can foster more transparent, just, and impactful climate finance. This research contributes to the discourse on climate governance by proposing accountability reforms capable of linking financial decision-making with ethical considerations, thereby advancing global efforts toward a fair and resilient climate transition.