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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.  

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.

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.

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 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.

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 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 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.

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 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.

Dengue Hemorrhagic Fever (DHF) remains a major public health concern in Pidie Regency, Indonesia. Although digital surveillance systems such as SKDR have been introduced, the effectiveness of dengue control still largely depends on the role and capacity of surveillance officers. This study aimed to explore the experiences of dengue surveillance personnel in Pidie Regency, focusing on their knowledge, reporting mechanisms, encountered challenges, and expectations regarding the surveillance system. A qualitative method with a phenomenological design was employed, involving 11 purposively selected informants. Data were gathered through in-depth interviews and analyzed using the Miles and Huberman framework, encompassing data reduction, data display, and conclusion drawing. The analysis revealed six main themes: officers' knowledge and understanding of dengue, sources of data and case collection methods, the use of digital applications for reporting and analysis, implementation challenges in the field, cross-sectoral roles and support from village governments, and officers' expectations for improvement. The findings highlight that limited resources, technical issues, and insufficient intersectoral collaboration hinder effective surveillance. Strengthening the surveillance system requires responsive strategies that consider on-the-ground challenges. A deeper understanding of surveillance officers’ field experiences is crucial for developing adaptive and sustainable public health interventions for dengue control.

The practice of Ramadan fasting, as intermittent fasting, is growing in popularity because of its ability to prevent cancer development. The practice of fasting allows patients to experience multiple changes at metabolic, physiological, and epigenetic levels, which reduce cancer advancement and better their response to treatment. The study performs a systematic review of published studies to explore protective mechanisms within this investigation about assurance of scientific integrity and transparency. The authors have implemented the standards included in the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). The research demonstrates how fasting metabolism affects ketone body production while reducing glucose availability and simultaneously lowering both insulin and insulin-like growth factor-1 (IGF-1) levels. Proliferation control of cancer cells depends heavily on these three regulatory factors. The DNA damage response (DSR) becomes more effective while cellular homeostasis maintains itself because fasting-induced autophagy accomplishes both cellular component elimination and defective cellular component clearance. The reduction of oxidative stress caused by fasting leads to constrained development of malignant cell transformations and protects against DNA. The epigenetic effects of fasting during Ramadan result in non-coding RNA regulation, together with DNA methylation and histone remodeling processes to turn on beneficial tumor suppressor genes and deactivate cancer-causing oncogenes. The latest research supports the potential role of fasting as an additional form of care for fighting and stopping cancer development.  These findings lead to major impacts on clinical applications and dietary remedies, and public health policy within integrative cancer treatment.

The illicit circulation of small arms and light weapons along the southern border between Indonesia and the Philippines presents a critical challenge to both national and regional stability. The remote and difficult-to-access terrain, coupled with the frequent movement of non-state armed actors, contributes significantly to the deteriorating security landscape. This paper explores how effectively Indonesia and the Philippines have implemented the United Nations Programme of Action (UNPoA) in their efforts to combat this issue. Using a qualitative approach through literature review and guided by the international regime theory, this analysis highlights the current limitations in addressing the problem. Despite formal commitments by both governments through ratification and periodic reporting under the UNPoA, the actual enforcement on the ground remains inadequate. Key obstacles include poor coordination among domestic agencies, insufficient operational resources, and a lack of robust cross-border collaboration. This study emphasizes the necessity for continuous adaptation and local contextualization of international frameworks to ensure they can be realistically and effectively applied in areas with unique challenges.

Budget management is an important component in ensuring the success of government programs, such as Technical Guidance (Bimtek) at the NTB Provincial Cooperative and SME Service. The purpose of this article is to analyze the effectiveness of budget management related to the implementation of Bimtek activities in the field of cooperative development during the 2021–2023 period. The methods used include interviews with service employees, collection of budget and realization data, and comparative analysis related to planning and implementation each year. The results of the study showed a discrepancy between the planned and realized budgets, which was caused by problems such as late disbursement, codification, and complexity of the reporting system. Although most activities were successful with a success rate of 90%, especially in 2021 and 2023, there was a significant decline in efficiency and productivity in 2022. As a result, real-based planning, improved administration and reporting systems, and coordination between parties are essential to improve the effectiveness of budget management in ensuring the smooth implementation of Bimtek activities.

The management of village funds in Indonesia is a crucial issue due to the high potential for fraud at the village level, despite the fact that the funds distributed each year continue to increase. In Sojol Subdistrict, Donggala Regency, cases of corruption involving village officials show that even though regulations have been established, practices in the field are still prone to irregularities that directly impact the welfare of the village community. This study aims to examine the influence of moral sensitivity, whistleblowing systems, official competence, and organizational culture on fraud prevention in village fund management. This study uses a quantitative approach, with data collected through a questionnaire distributed to 54 respondents consisting of village officials and members of the Village Council (BPD). The results of this study indicate that moral sensitivity, whistleblowing systems, official competence, and organizational culture simultaneously have a significant impact on fraud prevention in village fund management, although the level of influence of each varies. This underscores the importance of moral integrity and reporting systems, as well as strengthening competence and organizational culture at the village level.

The purpose of this study is to examine the service quality of PT. Pos Indonesia (Persero), Sukamerindu Branch, Bengkulu City. The method used is descriptive and qualitative, with data collection techniques including observation, interviews, and documentation. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The study assessed several dimensions: tangible evidence, reliability, responsiveness, assurance, empathy, and good corporate governance (GCG), particularly focusing on PT. Pos Indonesia’s ethical adaptation to the local cultural values and its active role in supporting the community’s economic development as part of its corporate social responsibility. The findings indicate that the service quality at the post office is poor. Based on these results, the researcher recommends that the central management of PT. Pos Indonesia (Persero) implement strict regulations regarding excellent service standards for all employees across Indonesia. In addition, the company should provide suggestion boxes and a call center with an accessible telephone number for customers to report poor service. The public is also encouraged to play a more active role in monitoring the performance of this state-owned enterprise (SOE) by submitting complaints to the Ombudsman or through the government reporting platform, lapor.go.id.

This study aims to analyze the effect of tax sanctions, service quality, and tax socialization on individual taxpayer compliance. The population in this study consists of individual taxpayers registered at the Gianyar Primary Tax Office (KPP Pratama Gianyar), with a sample of 100 respondents determined using the Slovin formula. Data were collected by distributing questionnaires directly through Google Forms to respondents. The collected data were then tested and analyzed using multiple linear regression analysis with SPSS 26 for Windows. This research contributes positively to improving compliance in submitting annual tax returns (SPT) and can provide valuable input for the Gianyar Primary Tax Office regarding the importance of enforcing tax sanctions, improving service quality, and conducting effective tax socialization to encourage better annual tax reporting each year. The results of the analysis show that tax sanctions and service quality have a positive effect on individual taxpayer compliance, whereas tax socialization does not significantly affect individual taxpayer compliance.

This study examines the impact of the SiPanjol Mobile application on tax compliance among trestaurant taxpayers in Mojokerto Regency. The digital tax payment service helps address common issues in manual systems, such as delayed reporting and lack of transparency. Using a qualitative descriptive approach, data were gathered through interviews and field observations. The findings indicate that the application simplifies reporting and payment processes while promoting voluntary compliance. Overall, SiPanjol Mobile contributes to a more accessible and transparent local tax system.

This study investigates the effect of environmental costs on the level of environmental information transparency in manufacturing companies in the basic materials subsector, while providing empirical evidence regarding the relationship. Environmental costs are calculated through the ratio of corporate social responsibility (CSR) burden to the organization's net profit. Meanwhile, the company's environmental performance is evaluated using the PROPER rating on an ordinal scale. The level of environmental coverage is measured comprehensively through the Clarkson index which covers various dimensions of existing reporting. A quantitative approach with multiple linear regression analysis is applied to test the relationship between variables. In selecting the sample, a purposive sampling technique was used by considering the completeness of the data and certain sector criteria, resulting in 35 companies as the final sample that met the analysis requirements. The results of the study revealed that an increase in environmental costs is directly proportional to a significant increase in environmental coverage. This indicates that company investment in environmental programs encourages more transparent reporting practices. In addition, environmental performance as reflected in the PROPER rating is also proven to have a positive and significant effect on the extent of environmental coverage.