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Kasturi Kasturi; Nuria Ilmaya Sari; Rizky Agustino

Proceeding of the International Conference on Economics, Accounting, and Taxation 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This paper analyzing how reshaping the future of global trade, explore the transition from traditional online retail models toward sustainable e-commerce ecosystems. By examining the integration of circular economy principles, green logistics, and ethical supply chain manajement, the study identifies the core drivers behind this transformation

Yusifli, Elay Elshad; Azizov, Elman; Osmanov, Fuad Fazil; Babayeva, Ayla Anar

Edu Spectrum: Journal of Multidimensional Education 2025 Pusat Riset dan Inovasi Nasional Mabadi Iqtishad Al Islami

This study examines how equity-driven curriculum design can catalyze transformative leadership within multicultural school systems. As global classrooms become increasingly diverse, traditional curricula often fail to address disparities experienced by marginalized learners. Through qualitative library research and content analysis, this study synthesizes theoretical, empirical, and policy-oriented perspectives to explore how culturally responsive curricula promote inclusive learning ecosystems. The findings highlight that equity-driven curriculum design requires not only the integration of diverse cultural perspectives but also the dismantling of hidden power structures embedded in instructional practices. Transformative leadership emerges as a crucial driver, demanding cultural competence, collaborative decision-making, and critical pedagogical reflection from school leaders. The study emphasizes that effective equity implementation depends on teacher empowerment, distributed leadership models, and coherent policy frameworks that align curriculum, assessment, and institutional values. Moreover, technology-enhanced learning, accessibility principles, and Universal Design for Learning strengthen equity outcomes in increasingly digital environments. Overall, this research underscores the interconnectedness of curriculum, leadership, and policy in fostering democratic, socially just educational systems that affirm students’ cultural identities, reduce achievement gaps, and empower communities. The study concludes that achieving equity requires systemic transformation grounded in cultural responsiveness, shared accountability, and continuous professional development.

Narendra Arya Faedhani Hartono; Ridwan Ahmad Haidar; Oktavia Kusumaningsih; Haryo Tetuko Wibowo; Youngki Lutfiya Putra +1 more

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

The rapid advancement of digital technology has significantly transformed the economic landscape, particularly in payment systems that are shifting from conventional cash transactions to the use of Electronic Money (E-Money). E-Money has become increasingly popular due to the convenience it offers, allowing users to conduct transactions anytime and anywhere without the need to carry physical cash. As this payment innovation continues to expand, it is essential to examine whether its mechanisms comply with Islamic principles, given that the use of E-Money is closely related to the values of muamalah in Islam. This study aims to identify the underlying contractual structure (akad) governing Mandiri E-Money transactions and to assess its conformity with sharia principles. It further analyzes the potential presence of gharar, riba, or maisir within the top-up and transaction processes, as well as the sharia mitigation mechanisms that may be applied. The research employs a normative approach based on classical and contemporary Islamic legal theory, supported by observational analysis of Mandiri E-Money practices. Data were analyzed qualitatively using a descriptive method and maqashid al-shariah reasoning. The findings indicate that the use of Mandiri E-Money does not involve elements of riba, gharar, or maisir, and therefore does not deviate from sharia principles. These potential risks were examined through fiqh legal maxims and DSN-MUI fatwas to ensure comprehensive sharia compliance.

Ni Putu Oktha Wahyunia Merta; Luh Made Dwi Wedayanthi

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The purpose of this study is to discuss the introduction of the Pendet Dance in the Markandeya–Walailak cultural exchange program and to evaluate its effectiveness as a cross-cultural character education tool. To investigate program design, execution, and results, the study used a descriptive qualitative approach backed by the CIPP (Context, Input, Process, Product) evaluation model. During the cultural exchange activities, information was gathered through participant reflection, documentation, and observation. The results show that the program effectively combined the principles of character education with conventional performing arts. Thai students showed greater appreciation, tolerance, respect, and empathy for cultural diversity as well as a deeper comprehension of the Pendet Dance's meaning, symbolism, and cultural value. In addition, Indonesian students who served as facilitators saw improvements in their discipline, self-assurance, cultural adaptability, and communication abilities. The exercise emphasizes how traditional performing arts can be a powerful tool for international engagement and cultural diplomacy. All things considered, the program shows that cultural exchange programs can make a significant contribution to global character education, and it is advised that comparable projects be maintained and developed in subsequent international education partnerships.

Dony Kusuma Madani

Jurnal Hukum dan Sosial Politik 2025 International Forum of Researchers and Lecturers

Intellectual Property Rights (IPR) have the potential to be recognized as an object of Rahn Tasjily collateral because they meet the criteria of property that can be transferred in accordance with the principles of muamalah in Islamic banking. However, its implementation faces legal challenges, particularly related to the dualism between the provisions of Fiduciary Guarantee (UUJF), which contains potential riba and gharar, and the DSN-MUI Fatwa No. 68/2008, which rejects such non-Sharia elements. This study aims to analyze the position of IPR as marhun according to the principles of muamalah and to identify substantial barriers in its application in Islamic Financial Institutions (LKS), particularly in the aspects of valuation and execution. The method used is normative law with an approach to regulations and concepts, analyzed descriptively and qualitatively using secondary data. The study concludes that the conflict between UUJF and Rahn Tasjily, the high risk of gharar in valuation, and the delays in execution due to the Constitutional Court's decision, highlight the urgent need for OJK and DSN-MUI to issue technical regulations to harmonize and mitigate risks in accordance with Sharia principles.

M. Rama Kukuh Prayoga; Fedianty Augustinah; Priyanto Priyanto

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This qualitative study examines the Public Service Performance Gap at the Ponorogo Regency Transportation Agency (Dishub) in managing high-risk traffic assets, which stems from the failure to synergise Normative Governance with operational Public Asset Management (MAP). Utilising Edwards III's Policy Implementation Model and GG/NPS principles, the core finding indicates that synergy failure is mediated by a Reactive Bureaucratic Disposition. While Dishub adheres procedurally, asset maintenance is largely reactive—performed only after damage or public complaint—not preventive. This non-responsive attitude limits accountability to reporting outputs disconnected from physical service outcomes, leading to low service quality. The proposed substantive solution is to activate Community Involvement (NPS) as a key moderator, which is currently weak, by integrating Functional Participation into the agile MAP cycle. The research recommends an e-governance system with KPIs, where transparently integrated citizen reports automatically trigger work orders, creating external public accountability pressure that forces the reactive bureaucracy to act proactively.

Herlis Fahmil Qur'ani; Fedianty Augustinah; Eny Hartati

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines the implementation of Good Governance principles in passport and residence permit services at Ngurah Rai Immigration Office, Bali. Employing a qualitative case study approach, the research evaluates how digital transformation enhances transparency, accountability, efficiency, participation, and the rule of law in immigration services. Findings demonstrate that digital systems such as the M-Paspor application and the Integrated Residence Permit System have improved procedural transparency, reduced illegal levies, and strengthened public trust. Efficiency has increased through automation, which reduces processing times and human errors. Digital audit trails reinforce accountability by ensuring decisions are traceable and regulation-based. However, challenges exist in substantive accountability and responsiveness. Decision-making in non-standard cases lacks transparency, with limited explanation of the legal bases. Response times through formal channels such as hotlines often exceed standards due to lengthy cross-divisional coordination. Whilst digitalisation has brought significant improvements, further reforms are necessary to strengthen substantive accountability and responsiveness, thereby enhancing public trust and institutional legitimacy in accordance with good governance standards. Continuous improvements in integrated digital systems, staff training, and process streamlining remain essential for full compliance.

Lady Eka Rahmawati; Eliza Noviriani; Elshad Yusifov

International Journal of Islamic and Economic Education 2025 International Forum of Researchers and Lecturers

Global environmental challenges require active engagement from all sectors, including education. For Muslim youth, awareness of environmental sustainability aligns with Islamic ethical principles such as stewardship (khalifah), justice (ʿadl), and social welfare (maslahah). This study examines the influence of green economy education within Islamic higher education on students’ eco-literacy, ethical awareness, and sustainable economic behavior. A quantitative approach was employed using a structured questionnaire distributed to students from both Islamic economics and non-economics programs. Data were analyzed with descriptive statistics, independent t-tests, and one-way ANOVA to identify differences in environmental knowledge, attitudes, and behavior. Findings show that students with an Islamic economics background consistently achieve higher scores in knowledge, attitudes, and behavioral engagement related to sustainability compared to non-Islamic economics students. Integrating Islamic ethical values into the curriculum provides a holistic framework for internalizing sustainability principles, encouraging students to translate ethical knowledge into practical action. Pedagogical strategies such as project-based learning, reflective exercises, and experiential programs further enhance engagement and eco-conscious behavior. The study highlights the critical role of Islamic education in fostering a generation of ethically aware and environmentally responsible students. By embedding moral and ecological principles in academic programs, educational institutions can strengthen students’ capacity for sustainable decision-making and support broader goals of responsible economic and environmental stewardship.

Fery Suryono

International Journal of Law, Crime and Justice 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This research undertakes a comparative analysis of the concept of divorce within the frameworks of Islamic Family Law and Buddhist Ethics. Marriage, recognized as a profound bond of both physical and spiritual union, holds significant value in both religious traditions. However, contemporary social realities reveal a high incidence of divorce, prompting a critical examination of the legal and ethical mechanisms governing its dissolution. Within Islamic jurisprudence, divorce (talak) is permitted but considered detestable by Allah, governed by stringent procedural mechanisms including talak (the husband’s right), khulu’ or gugat cerai (the wife’s right to initiate), and fasakh (judicial intervention). These processes carry clear legal implications concerning the waiting period (iddah), the possibility of reconciliation (rujuk), and the division of marital property. Conversely, while Buddhism does not explicitly prohibit divorce, the teachings of the Buddha strongly encourage spouses to exhaust all avenues for peaceful conflict resolution before considering separation as a last resort. The ethical framework in Buddhism grants equal rights to both parties to dissolve the marriage. This study employs a qualitative descriptive analytical method through library research, drawing upon primary legal texts such as Indonesia’s Law No. 1 of 1974 on Marriage and the Compilation of Islamic Law (KHI) for Muslims, alongside the Vinaya Pitaka for adherents of Buddhism. The findings indicate that while both traditions view divorce as a final option, they diverge fundamentally in their legal structures; Islamic law establishes specific, gender-differentiated rights and obligations, whereas Buddhist ethics emphasize mutual consent and personal responsibility without formal legalistic procedures. The research concludes by recommending that couples, regardless of faith, prioritize reconciliation and peace, aligning with the core principles of both religions, and urges policymakers and legal practitioners to promote harmonious family life and reconsider legal frameworks that might better serve the welfare of children and families.

Oky Sabastian; Fedianty Augustinah; Eny Hartati

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study provides a comprehensive analysis of the performance of the Travel Document Section at Tanjung Perak Immigration Office within the framework of Public Administration. Employing a qualitative, case-study approach, the research investigates the efficiency, effectiveness, and quality of immigration services, emphasising the application of New Public Management (NPM) principles and Good Governance practices. The findings reveal that while technological innovations such as digital systems (M-Passport and SIMKIM) have successfully improved operational efficiency and reduced physical queues, challenges persist regarding procedural transparency, accountability, and system reliability. Human errors and inconsistent discretion in handling complex documents highlight the need for enhanced capacity building and resource allocation. Moreover, issues of bureaucratic transparency and integrity undermine public trust, underscoring the importance of strengthening internal controls and communication strategies. The study also underscores that service quality is multidimensional, encompassing physical facilities, interpersonal professionalism, and procedural clarity, all of which influence public satisfaction. Despite improvements, the gap between technological efficiency and service effectiveness suggests that further efforts are needed to integrate digital innovations with robust procedural protocols. The research concludes that sustainable performance improvement requires a balanced focus on technological, human, and systemic factors, fostering a culture of transparency, accountability, and continuous development. These insights offer valuable policy recommendations to enhance the robustness and responsiveness of immigration services, ultimately strengthening the legitimacy and trust of government institutions in delivering public services.

Saidala, Ravi Kumar; Iftikhar, Umna; Hasanov, Tofig; Mammadli, Vüqar Ahmad

TechComp Innovations: Journal of Computer Science and Technology 2025 Pusat Riset dan Inovasi Nasional Mabadi Iqtishad Al Islami

This study examines the emerging paradigm of federated intelligence architectures as a secure, privacy-preserving, and scalable foundation for data-driven innovation across AI, IoT, and cloud ecosystems. With billions of interconnected devices generating massive heterogeneous data, traditional centralized machine-learning models face critical limitations, including privacy risks, regulatory constraints, latency, and single points of failure. Through a qualitative content-analysis approach, this paper synthesizes contemporary research on federated learning, blockchain integration, zero-trust governance, and edge intelligence to formulate a comprehensive understanding of distributed AI infrastructures. The findings highlight that federated learning enables collaborative model training without exposing raw data, significantly enhancing privacy, security, and compliance. Moreover, combining blockchain with federated learning strengthens auditability, model integrity, and trust, while zero-trust principles provide continuous verification and adaptive security enforcement across devices. Edge-AI integration further reduces latency and bandwidth consumption, enabling real-time analytics in resource-constrained IoT environments. Collectively, these elements contribute to the formation of cognitive ecosystems capable of autonomous, interoperable, and context-aware operations. The study underscores the transformative potential of federated intelligence while identifying critical gaps that inform future research trajectories.

Brilian Serly Ramadhani; Nindi Aulia Nisa; Rifda Putri Elfika Sari; Muzzaki Ahmad Shidiq; Amalia Nuril Hidayati

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Sustainable Development Goals (SDGs) are a global agenda that emphasizes the importance of balancing economic growth, social justice, and environmental sustainability. In Indonesia, the primary challenge in achieving the Sustainable Development Goals (SDGs) lies in the limited financing of sustainable development projects. Sukuk, particularly green sukuk, is a sharia-compliant financial instrument with the potential to provide an alternative solution to support funding for environmentally friendly projects and green infrastructure. This study aims to analyze the role of sukuk in financing sustainable development, identify its potential and implementation challenges, and compare it with other national financial instruments. This study employed a library research method through a literature review of books, scientific journals, articles, and empirical data related to sukuk development. The results show that demand for sukuk is increasing compared to conventional bonds and provides a competitive financing alternative based on sharia principles. However, its implementation still faces obstacles such as financial literacy, regulatory readiness, market liquidity, and limited institutional coordination. Strengthening regulations and stakeholder collaboration are necessary for sukuk to effectively support the achievement of the Sustainable Development Goals (SDGs).

Nur Hadiyatun Nabawi; Husnul Masyitoh

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study develops an architectural design framework integrating fun and playful spatial characteristics with futuristic, science-based approaches to enhance children’s engagement with science and technology learning. Traditional learning environments are often rigid and fail to stimulate curiosity, especially among children aged 7–11. Utilizing a qualitative conceptual analysis, this research synthesizes architectural theory, neuroscience learning principles, children’s spatial psychology, and science-based design methodologies. The results show that playful spatial elements—dynamic forms, color contrasts, sensory interactions, and imaginative environments—significantly improve motivation, exploration, and conceptual understanding. Futuristic design components further support scientific literacy by projecting technological possibilities and integrating interactive digital tools. The study produces a conceptual architectural model linking playfulness, scientific experience, and future-oriented visualization. It concludes that learning environments must be intentionally designed to merge emotional engagement, cognitive stimulation, and technological representation. The implications extend to the design of children’s museums, science centers, and early STEM learning facilities.

Husnul Masyitoh

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

The development of smart cities has become a strategic priority for local governments seeking to enhance citizens’ quality of life, strengthen sustainable development, and improve public space management. Kambang Iwak Park in Palembang represents one of the city’s major urban green spaces that has undergone significant revitalization and serves as a case study for smart city implementation in public areas. This study analyzes the application of Cohen’s six smart city dimensions—Smart People, Smart Living, Smart Government, Smart Economy, Smart Mobility, and Smart Environment—and their relationship with Carmona’s six urban design dimensions. This qualitative–descriptive research utilizes visual observations, historical data, and facility documentation extracted from the provided presentation. The findings indicate that Kambang Iwak Park effectively integrates several smart city dimensions, particularly Smart Living, Smart Environment, and Smart Mobility. Nonetheless, issues such as irregular parking, insufficient smart services, and poorly organized street vendors remain challenges. The study concludes that integrating smart city principles with urban design concepts enhances public space quality and supports sustainable urban development in Palembang.

Siti Uswatun Azizah; Amalia Ma’rifatul Maghfiroh

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

The oil and gas industry plays a crucial role in meeting global energy needs, with crude oil from production wells being the primary product of upstream operations. Prior to further processing, crude oil requires pretreatment at the production site, one of the key stages being phase separation using a flash separator. This study examines the effect of variations in cooling temperature on the performance of liquid phase separation and energy requirements in the flash separation process of light hydrocarbons. The analysis was conducted through process simulation using Aspen HYSYS version 14.2 with the Peng Robinson property package. The feed stream had a mass rate of 10,000 kg per hour, a temperature of 50°F, and atmospheric pressure, with compositions of ethane, propane, isobutane, and normal butane. The process configuration included compression, cooling, and phase separation in a flash separator at a constant pressure of 50 psia. Variations in cooling temperature were applied at 20, 10, and 0°C. The simulation results indicated a thermodynamic critical point at 10°C. At 20°C, no liquid phase was formed, while at 10°C, significant liquid yield was obtained with moderate energy consumption. Lowering the temperature to 0°C dramatically increases liquid recovery, but the cooling energy requirement also increases sharply. Sensitivity analysis confirms a strong inverse relationship between temperature and condensation yield, as well as a surge in energy consumption at low temperatures. The optimal operating condition is set at 10°C, providing a balance between separation efficiency and energy efficiency in accordance with sustainable manufacturing principles.

Oky Sabastian; Fedianty Augustinah; Eny Hartati

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This research aims to analyse the implementation of digital innovation in passport services at the Class I Immigration Office Tanjung Perak as part of bureaucratic reform and Good Governance initiatives. The study employed a qualitative case study approach, involving in-depth interviews, participatory observation, and document analysis, to assess the successes and challenges of digital systems such as SIMKIM and M-Paspor. The findings reveal that digital innovation has successfully improved operational efficiency and generally provided transparency into costs and application status, whilst reducing queuing times and increasing service speed, thereby enhancing public satisfaction and trust in immigration services. However, the innovation has not fully addressed structural and cultural bureaucratic barriers, as field officers tend to become passive when systems experience errors or delays, struggling to provide detailed explanations about issues, which results in information ambiguity and potentially undermines procedural transparency and performance accountability principles. The study concludes that bureaucratic reform in the immigration sector requires internal cultural updates and enhanced human resource competencies to support comprehensive transparency and accountability. Digital infrastructure instability and officers' discretionary authority significantly influence the effectiveness of digital innovation. Whilst digital innovation offers substantial benefits in efficiency and transparency, its success depends heavily on strengthening systems, improving human resource skills, and fostering organisational cultural change, with continuous efforts essential for achieving effective, transparent, and accountable public service.

Herlis Fahmil Qur'ani; Ferdianty Augustinah; Eny Hartati

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to examine the implementation of bureaucratic reform at the Immigration Document Section of Ngurah Rai Immigration Office, focusing on digital transformation through the M-Paspor application to realise a dynamic immigration management system. The research employed qualitative analysis to evaluate service efficiency, transparency, accountability, and staff capacity in the context of digital innovation aligned with Dynamic Governance principles. The findings reveal that digitalisation has significantly enhanced service efficiency through automated procedures, reduced physical queues, and improved transparency, whilst facilitating a shift from manual tasks to core verification and problem-solving activities, though challenges persist regarding human resources capacity and organisational culture, as staff exhibit rule-bound mindsets and defensive communication styles when addressing service delays, thereby undermining public trust and satisfaction. The study concludes that technology alone is insufficient to achieve truly responsive and citizen-centric services, as institutional culture and personnel mindset require continuous strengthening through soft skills training, ethical enforcement, and cultivation of service-oriented, empathetic work culture. Holistic reform approaches that combine technological innovation with human resource development and cultural change are essential for building effective, adaptive, and transparent immigration management systems. The integration of digital systems complemented by professional human resources can foster seamless, efficient, and trustworthy immigration services aligned with good governance principles, whilst sustainable improvements depend on balancing technological advances with organisational culture development and staff professionalism.

Mulyadi, Kiking; Mukhlas, Oyo Sunaryo; Saebani, Beni Ahmad

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

The transfer of hajj quotas for deceased pilgrims is a legal and social issue that is relevant to the dynamics of the implementation of the hajj in Indonesia. This phenomenon arises as a consequence of the long waiting list for the departure of pilgrims, which causes many prospective pilgrims to die before having the opportunity to perform the worship. From the perspective of Islamic law, the hajj is personal (fard 'ain) and attached to individuals who have met the requirements of istitha'ah. However, in the context of state administration, the right to portion Hajj is seen as an administrative right that can be transferred to certain heirs in a regulatory manner. This study aims to examine the legal basis for the assignment of hajj quota based on the principles of sharia maqashid and review its implementation in the socio-anthropological context of the Indonesian Muslim community. The research method used is normative law with a conceptual and sociological approach, through the analysis of laws and regulations and developing social practices. The results of the study show that the transfer of the hajj quota does not contradict sharia principles as long as it brings benefits, guarantees justice, and avoids potential abuse. Socially, this policy reflects respect for the deceased's worship intentions, strengthens kinship values, and shows the adaptation of Islamic law in responding to the needs of contemporary Indonesian Muslim society.

Nofa Aullia Dzikri Gunawan; Muh. Habibulloh

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

The rapid development of digital media has created a communication pattern in which information spreads quickly and often without verification. In this situation, hoaxes and disinformation have emerged as a serious threat that affects social trust, religious harmony, and individual behavior in online spaces. This study aims to explore Qur’anic principles that are relevant for building critical awareness, especially through the momentum of Nuzul Qur’an as an illustration of revelation that guides people in understanding messages accurately. The research uses a qualitative descriptive-analytical design with a thematic tafsir approach to examine verses related to verification, prohibition of false speech, and speaking truth. Primary sources consist of the Qur’an and classical as well as modern commentaries, while secondary sources include books and scientific articles on digital literacy and misinformation. The findings show that Qur’anic principles such as tabayyun, avoidance of false accusation, and responsibility in communication are aligned with core elements of digital literacy that require users to identify reliable sources and evaluate messages before sharing. The conclusion suggests that integrating Qur’anic ethical values into digital literacy programs can reduce the circulation of hoaxes and strengthen a culture of truth in digital interaction.

Zukhruffiyah Rizqi Addinda; Dhifa Nadhira Syadzwina; Moza Fausta

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

The revision of the State-Owned Enterprises (SOE) Law fundamentally changes the concept of SOE losses by emphasizing that losses incurred in SOE operations constitute corporate losses, not state financial losses. This change has a direct impact on the construction of directors' accountability, which has often been associated with corruption when companies experience losses. This study aims to analyze the provisions of SOE directors' responsibilities based on Good Corporate Governance (GCG) principles within the new regulatory framework, as well as to examine the application of sanctions against directors who violate these principles and cause corporate losses. The study uses normative legal methods with statutory, conceptual, and case-based approaches. The analysis was conducted by examining the provisions of the Limited Liability Company Law, the revised SOE Law, related implementing regulations, and several important decisions, such as those concerning Jiwasraya, Asabri, Garuda Indonesia, and Pertamina-TPPI. The results show that the principles of GCG, fiduciary duty, and the Business Judgment Rule are the primary instruments in assessing directors' actions. Civil and administrative sanctions are the first line of defense for assessing directors' accountability, while criminal sanctions can only be imposed if there is an element of abuse of authority, conflict of interest, or other fraudulent acts. This research emphasizes the need for a clear distinction between business risks and unlawful acts to prevent directors from being criminalized for business decisions made in good faith and in accordance with good corporate governance principles. These findings are expected to serve as a reference in formulating state-owned enterprise policies and promoting more proportionate law enforcement against directors.