Publication Search

Islamic insurance (takaful) is a financial instrument that functions not only as risk protection but also as an investment tool based on sharia principles. So far, the most commonly applied tijarah contracts in Islamic insurance are limited to wakalah bil ujrah and mudharabah. In fact, the development of modern society’s needs requires the diversification of contracts so that the offered products become more varied and competitive. This study aims to analyze the potential optimization of other tijarah contracts, such as musyarakah, murabahah, ijarah, and istishna’, in the development of Islamic insurance products. The research method used is library research with a descriptive qualitative approach, which involves reviewing literature, journals, DSN-MUI fatwas, and related regulations. The findings indicate that the application of other tijarah contracts has the potential to enrich Islamic insurance product variations, enhance transparency in fund management, and strengthen the competitiveness of Islamic insurance compared to conventional insurance. Furthermore, the diversification of contracts can provide solutions to the limited and monotonous business models of Islamic insurance. However, several challenges arise, including the absence of specific regulations governing these contracts, limited public understanding, and technical complexities in implementation. This study recommends the active role of regulators, especially DSN-MUI and OJK, in formulating clearer regulations and encouraging Islamic insurance companies to innovate by applying diverse sharia-based contracts. Thus, the optimization of other tijarah contracts will not only strengthen the existence of Islamic insurance in Indonesia but also fulfill society’s demand for financial products that are halal, innovative, and competitive.

This research will analyze the increase in judges' salaries and its impact on fair decisions for justice seekers. Furthermore, it also aims to analyze what aspects need to be considered to achieve the ideal goal of the criminal justice process so that judges' decisions can fulfill a sense of justice. The method used in this study is the normative juridical writing method using secondary data obtained through literature study. The results of the study indicate that with an adequate salary increase, judges can focus more on their duties to provide fair decisions and are not tempted by external factors that can affect their independence. In addition, there are several aspects that need to be considered so that the criminal justice process can produce decisions that fulfill a sense of justice, including decisions must be based on the principle of substantive justice, namely justice that considers the material aspects of the case, not just formal procedures. Then there is also consistent application of the law, transparency and accountability. And no less important is respect for human rights. Thus, increasing judges' salaries can be one effort to improve the quality of law enforcement and justice in Indonesia.

This study explores the issue of misallocated zakat distribution at BAZNAS Cilegon, emphasizing the significance of trustworthiness (amanah) and accountability within the Islamic framework. Zakat serves not only as an act of worship but also as a socio-economic instrument designed to reduce inequality and improve community welfare. However, in practice, its distribution often encounters obstacles, particularly regarding transparency and the accuracy of targeting beneficiaries. Employing a qualitative approach with a library research method, this study analyzes scholarly journals, books, and official reports relevant to the topic. The findings reveal that weak beneficiary data collection, insufficient verification processes, and limited monitoring mechanisms contribute to zakat being distributed to unintended recipients. The suspected misuse of zakat funds at BAZNAS Cilegon highlights the urgent need for trustworthy and transparent governance supported by modern management systems. The implications of this study suggest that strengthening monitoring systems, implementing regular sharia-based audits, utilizing digital technology for data integration, and enforcing strict sanctions against negligent or dishonest amil are crucial steps to rebuild public trust. Ultimately, zakat can only achieve its dual function as a form of worship and as an instrument of social justice when managed with integrity, transparency, and professionalism.

The black sea cucumber (Holothuria atra) holds significant ecological and economic value in tropical marine ecosystems, including those of Maluku, Indonesia. This study aimed to estimate population density, spatial distribution patterns, and their relationship with environmental conditions along the Haenesai coast, Hulung Village, Taniwel District, West Seram Regency. Sampling was carried out using the belt transect method (50 m × 2 m) at three stations with three replications, while physicochemical parameters of seawater (temperature, salinity, pH, dissolved oxygen, and transparency) were measured in situ. A total of 96 individuals of H. atra were recorded, with an average density of 10.6 ind/100 m². Station I exhibited the highest density (13 ind/100 m²), whereas Station II showed the lowest (9.3 ind/100 m²). Distribution patterns were generally uniform at Stations I and II, while Station III displayed a clustered pattern. These variations are likely influenced by differences in water transparency, dissolved oxygen, and substrate heterogeneity that affect food availability. Overall, environmental conditions remained suitable for H. atra, although evidence of exploitation pressure from local harvesting was observed. Ecologically, H. atra plays a critical role as a bioturbator, maintaining sediment quality and coastal ecosystem stability. This study highlights the need for regulated harvesting, habitat protection, and aquaculture development as strategic measures for the sustainable management of sea cucumber resources in Maluku.

This study aims to obtain empirical evidence regarding the effect of Environmental, Social, and Governance (ESG) disclosure on firm value. The research sample was obtained using purposive sampling on mining firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, with a total of 102 observations. Data analysis was conducted using panel data regression to test the proposed hypotheses. The results show that environmental disclosure has a significant positive effect on firm value, while social and governance disclosure have a significant negative effect. The theoretical implication of this study refers to agency theory, which asserts that information transparency through ESG can reduce information asymmetry between management and shareholders. However, if disclosure is carried out merely as a formality or symbolic practice, it may instead generate agency costs that are detrimental to the firm. In addition, these findings are also relevant to signaling theory, in which environmental disclosure can serve as a positive signal of a firm’s commitment to sustainability practices, thereby enhancing investor trust and strengthening the firm’s reputation. Practically, this study contributes to providing a more comprehensive understanding for firms, management, investors, and other stakeholders, while also serving as a reference for future research on ESG and firm value.

This study aims to examine the impact of digital payments, budget target clarity, and reporting systems on the performance of Village-Owned Enterprises (BUMDes) in South Lampung Regency. The research background is motivated by the fact that the performance of BUMDes nationally, including in the region, remains relatively low, with most still categorized as pioneers or beginners. The research method used is quantitative with a survey approach using a questionnaire, distributed to 77 BUMDes managers who met the sample criteria. Data were analyzed using Partial Least Squares-based Structural Equation Modeling (SEM-PLS) with the SmartPLS 4.0 software. The findings indicate that the reporting system has a significant positive effect on BUMDes' performance. Conversely, digital payments and budget target clarity were found to have no significant effect. These findings imply the importance of strengthening reporting systems that prioritize transparency, accuracy, and ease of access as a strategic step to improve BUMDes performance. Meanwhile, the adoption of digital payments and improved budget planning still require support through enhanced human resource capacity and adequate infrastructure. Practically, this research contributes valuable insights for BUMDes managers and local governments in formulating policies for institutional strengthening.

Government procurement of goods and services is a crucial instrument in achieving transparent, efficient, and accountable governance. One of the key innovations introduced is the e-Catalogue system, an electronic procurement platform provided by the National Public Procurement Agency (LKPP). This study aims to evaluate the implementation of the e-Catalogue in sports equipment procurement at the Youth and Sports Office (Dispora) of Semarang City, focusing on its mechanisms, supporting and inhibiting factors, and its impact on procurement governance. This research employed a descriptive qualitative approach, involving eight informants consisting of structural officials and suppliers. The findings indicate that, in general, the implementation of the e-Catalogue has been effective, particularly in terms of time efficiency, price transparency, and accountability enhancement. However, several challenges remain, including the lack of formal policy dissemination, limited digital literacy among some staff, insufficient internet infrastructure, and unstructured inter-unit coordination. Based on these findings, the study recommends several strategic measures: (1) establishing a permanent inter-unit coordination team, (2) strengthening human resource capacity through continuous training, (3) developing a digital dashboard for real-time monitoring, (4) providing limited public access to procurement reports, and (5) fostering partnerships with suppliers through technical forums and routine evaluations. These measures are expected to optimize the implementation of the e-Catalogue and serve as a best practice model for other local government institutions.

The development of information technology has encouraged business actors, including small enterprises in the food and beverage sector, to adopt Accounting Information Systems (AIS) to support financial and operational management. Selesa Coffee & Eatery, as a small enterprise, has implemented ESB POS (Esensi Solusi Buana Point of Sales) to facilitate transaction recording and financial report management. This study aims to analyze the impact of implementing an ESB POS–based AIS on individual performance, organizational performance, and net benefits using the DeLone & McLean (2003) model framework. The research employed a qualitative approach with a case study strategy. Data were collected through interviews with managers and accounting staff, direct observation of the café’s operational activities, and documentation of system-generated financial reports. Data analysis was conducted using the Miles & Huberman model, which includes data reduction, data presentation, and conclusion drawing, along with triangulation to validate the findings. The results show that the implementation of ESB POS enhances individual performance by simplifying record-keeping, accelerating reporting, and reducing manual errors. At the organizational level, the system supports operational efficiency, transparency, and work coordination. In terms of net benefits, the system contributes to improved data accuracy, time efficiency, and provides support for evaluation and strategic decision-making. This study concludes that the implementation of an ESB POS–based AIS significantly contributes to the sustainability of small enterprises.

Employee performance appraisal is a crucial aspect of human resource management and development, as the evaluation results serve as the basis for managerial decision-making, including promotions, incentives, and career development. However, unstructured assessment sistems often hinder the objectivity, transparency, and accuracy of performance evaluations. This study aims to design and develop a web-based Decision Support Sistem (DSS) to assess the performance of Biller employees at the ULP PLN Kuala office by applying the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) method. TOPSIS was selected because it effectively addresses multi-criteria decision-making problems by comparing each alternative to both positive and negative ideal solutions. The evaluation criteria include invoice achievement, account return balance, and PAL balance. The sistem was developed using PHP as the programming language and MySQL as the database, ensuring integration and accessibility. The test results indicate that the sistem is capable of providing employee rankings in an objective and measurable manner. Based on the calculation, Tri Widodo achieved the highest score (0.8027), demonstrating the best performance among the evaluated employees. The implementation of this TOPSIS-based DSS makes the performance appraisal process more sistematic, efficient, transparent, and accurate, thereby contributing to the improvement of human resource management quality within the organization.  

Financial and accounting governance practices are a regulatory framework that aims to control financial and accounting behavior within organizations by promoting the principles of transparency, disclosure, accountability, and internal control. The importance of these practices has become more important with the increase in financial crises and corruption scandals in the last two decades, highlighting the need for stricter governance systems to protect the interests of investors and stakeholders. In the context of entrepreneurial projects, which are characterized by high levels of risk and uncertainty, the quality of financial reporting is a key factor in building trust and attracting Financing and facilitating investment decisions. This study aims to analyze the relationship between financial and accounting governance practices and the quality of financial reporting, and to measure the impact of this relationship on the chances of success of entrepreneurial projects. The importance of the study stems from the fact that it seeks to bridge a knowledge gap represented by the lack of research that has linked these variables in the startup environment in developing economies. Based on a review of the literature, the study assumes that financial and accounting governance practices positively affect the quality of financial reporting, which in turn is reflected in enhancing the sustainability of entrepreneurial projects and raising their capacity competitiveness.

It was found that there were still many irregularities in school financial management which resulted in the school financial system being unsystematic. The aim of this research is to find out how the school financial transparency system works to create a smart school with a management system with good integrity based on the construction of Christian education. The research method used in this research uses descriptive qualitative research methods. The results show that if financial transparency can be implemented well, many parties will benefit and schools will gain good accountability. It is hoped that with this research, more schools will be able to implement school financial transparency.

Government representatives are members of legislative institutions elected by the people to represent their interests and aspirations in the policy-making and decision-making processes of government. People's representatives have a moral and ethical responsibility in carrying out their duties as representatives of the public's interests. The early history of the formation of people's representatives dates back to the Preparatory Committee for Indonesian Independence (PPKI), which also appointed the first president and vice president in Indonesia. People's representatives are a key pillar in the democratic system, serving as a channel for the people's aspirations. In carrying out their duties, they are required to uphold ethical values, integrity, and morality. However, various cases of ethical violations involving members of the House of Representatives (DPR) have triggered an increasingly critical public response, especially in the digital era that enables information transparency. This study aims to analyze how ethical violations by people's representatives affect public perception and how social media strengthens the public's critical power. This research method is qualitative-descriptive with a case study approach. The results show that public response to ethical violations has increased sharply through digital platforms, which has a direct impact on public trust and the legitimacy of legislative institutions. Social media has become a primary medium for expressing disappointment and moral pressure on people's representatives. In addition, social media has also changed the way organizations and individuals interact. The speed of information dissemination magnifies the social impact of every action by members of the House of Representatives. Ethics reform and a stricter oversight system are needed to maintain the integrity of representatives. This research concludes that the ethics of representatives are crucial for maintaining public trust. It is crucial for representatives to uphold a code of ethics to ensure integrity, which will lead to a positive public response and trust in the government.

The purpose of this community service activity is to improve the capabilities of micro, small, and medium enterprise (MSME) entrepreneurs in the field of preparing financial statements according to tax regulations and preparing annual tax returns (SPT). The goal is to provide useful knowledge for MSME entrepreneurs to better manage their financial administration in accordance with applicable tax regulations. The target participants are MSME entrepreneurs who are members of the Kampung Berkah Cooperative, located in Ngagel Rejo Village, Wonokromo District, Surabaya City, with a total of 30 participants. The method used in this community service involves delivering theoretical and practical knowledge. The activity begins with understanding financial accounting standards, commercial financial statements, fiscal financial statements, income tax rates, and how to complete the annual tax return (SPT). Participants are also given the opportunity to practice preparing fiscal financial statements and calculating income tax. The results achieved from this activity are that the participants understand and are able to prepare fiscal financial statements according to tax regulations in Indonesia. They are also able to calculate income tax and correctly complete the annual tax return (SPT). This activity is expected to help MSMEs in the area become more disciplined in their tax administration and improve the transparency of their financial operations.

Indonesia is a democratic country. Democracy provides freedom of space to express opinions, suggestions, and criticisms regarding the state. This study examines the neutrality of Apartur Sipil Negara (ASN) as a pillar of public ethics in the era of Indonesian democracy using the perspective of Good Governance theory. According to the World Bank (1992), good governance has four main principles, namely accountability, transparency, rule of law, and participation. However, democracy in Indonesia still faces various challenges that require serious attention. Political education, monitoring of democratic violations, and strengthening democratic institutions must be priorities to ensure democracy can run well. This study uses a literature study method by reviewing academic literature, regulations, and previous research. The results of the study indicate that the neutrality of ASN is the foundation of public administration ethics and an integral part of good governance. However, its implementation faces challenges in the form of patrimonial culture, political intervention, weak supervision, and inconsistent sanctions. Strengthening regulations, internalization of public ethics, and political commitment are needed to ensure the neutrality of ASN is truly maintained as the ideal of Weberian bureaucracy. Violations of the neutrality of Aparatur Sipil Negara (ASN) in Indonesia remain a serious and recurring problem, especially in the lead-up to electoral political momentum. KASN data from 2020–2024 shows that the number of cases of violations of ASN neutrality tends to increase in election years, illustrating the weak internalization and implementation of Good Governance principles according to the World Bank (1992). Regarding accountability, many ASN are still involved in practical political activities that prevent them from being neutral. Transparency, oversight, and enforcement of sanctions are still not optimal because information on violations is not fully disclosed. Regarding the rule of law, handling of ASN violations is still weak, resulting in a lack of deterrent effect. Regarding participation, the public is affected by ASN partisanship, which has the potential to create political pressure that ultimately undermines the quality of democratic freedom.

This study aims to analyze the influence of Good Corporate Governance (GCG) principles on the financial performance of Koperasi Pemasaran Trangsan Manunggal Jaya, including transparency, accountability, responsibility, independence, and fairness. Data were collected through questionnaires, observations, and literature studies involving 46 respondents knowledgeable about GCG implementation within the cooperative. The data were analyzed using multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results show that transparency, accountability, and responsibility have a significant effect on financial performance, while independence and fairness do not. The regression model is statistically significant, with an R² value of 0.549, indicating that the independent variables explain 52.8% of the variation in financial performance, while the remaining 47.2% is influenced by other factors outside the model, such as work environment, company size, market competition, operational costs, and working capital

Service excellence has become a strategic issue in modern educational management because it is directly related to service quality, customer satisfaction, and the image of educational institutions. In the context of global competition and demands for public transparency, educational institutions are required to provide services that are effective, efficient, and oriented to the needs of students and the community. This study aims to systematically examine how the concept of service excellence is implemented in educational institutions and its impact on customer satisfaction. The method used was a systematic literature review, searching articles in national databases such as Google Scholar, Garuda, and campus journal portals using the keywords "service excellence," "service excellence," "education," and "customer satisfaction." Of the 20 articles found, seven met the analysis criteria. The results of the study revealed three main themes: improving the professionalism of educational staff, implementing the TQM concept in service, and strengthening a customer-oriented service culture. This literature synthesis concluded that service excellence significantly increases customer satisfaction and loyalty in educational institutions. Future research should focus on an integrative model of digital-based service excellence in educational institutions.  

This research looks into the transparency and accountability in the promotion process for civil servants at the Regional Civil Service Agency (BKD) of Sidoarjo Regency as a component of the continual bureaucratic reform aimed at achieving clean and professional governance. Overall, the promotion process has embraced the digital-based Sidoarjo Smart ASN system and adheres to the merit principle, although obstacles persist in achieving completely transparent and accountable practices. The study centers on four key areas: transparency of public information, responsibility in decision-making, the validity of the merit system, and the efficiency of internal oversight and citizen engagement. A qualitative descriptive method utilizing a case study approach was employed, incorporating in-depth interviews, direct observations, and the analysis of official documents. The results indicate that transparency continues to be administrative in character, accountability is focused vertically instead of being horizontally accountable to the public, and the merit system encounters challenges linked to bureaucratic culture and the integration of competency data. Additionally, internal oversight does not have enough community engagement in assessing promotion procedures. The research suggests improving transparency via interactive publishing, establishing accountability systems based on performance, boosting independent evaluation capabilities, and incorporating digital oversight tools with public engagement. These results are anticipated to provide a basis for creating a civil service management model at the regional government level that is more transparent, accountable, and grounded in integrity.

This study has two main objectives: first, to analyze the application of the principle of ultra petitum partium in talaq divorce cases based on the Decision of the Sleman Religious Court Number 1086/Pdt.G/2024/PA. Smn; Second, to examine the basis of judges' legal considerations in determining matters that are not explicitly requested, especially from the perspective of the protection of the rights of the wife. This study uses a normative juridical method with a case approach and a statute approach. The results of the study show that the provision of iddah maintenance by the judge based on the mediation agreement of the parties does not violate the principle of ultra petitum partium. However, the determination of mut'ah in the absence of an explicit request in the petitum has the potential to be contrary to this principle. However, the judge's actions can be justified through ex officio authority in order to protect the rights of the wife, in accordance with Article 158 of the Compilation of Islamic Law. These findings highlight the tension between procedural legal certainty and substantive justice in the religious justice system. This study recommends that judges explicitly state legal grounds when exercising ex officio authority, to ensure transparency and accountability in decisions.

Climate change driven by global warming has prompted companies to enhance transparency regarding the environmental impacts of their operational activities, particularly in the disclosure of carbon emissions. Such disclosure is essential to address stakeholder demands and to gain social legitimacy, in accordance with stakeholder theory, which serves as the foundation of this study. This research aims to empirically examine the effect of environmental performance, profitability, and institutional ownership on carbon emission disclosure among non-financial companies listed on the Indonesia Stock Exchange. The population of this study comprises non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sample was selected using a purposive sampling technique, resulting in 332 observations from 115 companies. The data analysis method employed is multiple linear regression analysis. The results reveal that environmental performance has a positive effect on carbon emission disclosure, indicating that the better the company’s environmental performance, the higher the level of carbon emission disclosure. Profitability and institutional ownership, however, have no significant effect on carbon emission disclosure.

This research intends to examine novel performance management techniques for Civil Servants (ASN) to improve bureaucratic professionalism at the Regional Civil Service Agency (BKD) in Sidoarjo Regency. The research arises from the increasing use of digital performance systems via the e-Performance application, which has yet to show notable changes in behavior among bureaucrats. The study examines the efficiency of the e-Performance system, organizational culture, leadership roles, and management innovations at BKD. Employing a qualitative case study method, data were gathered through extensive interviews, observations, and document review with structural officials and staff. The results indicate that the e-Performance system has enhanced administrative efficiency and transparency, yet it still falls short in fostering employee participation and feedback processes. Deficiencies in digital skills and insufficient training for fostering culture were noted as well. The research suggests fostering a reflective workplace culture centered on recognition, ongoing digital skills training, and establishing a reciprocal feedback mechanism in performance assessments. Working with outside organizations is crucial to maintain accountability and impartiality. These results are anticipated to enhance ASN professionalism and foster an adaptive, innovative bureaucracy in the era of digital governance.