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This study examines the integrity of general elections through the lens of prophetic journalism. A qualitative approach was employed to explore the perspectives and experiences of institutional administrators, community leaders, and local residents regarding electoral integrity grounded in prophetic journalism. This approach emphasizes the importance of relationships among various actors in the public policy process, including government institutions, non-governmental organizations, and the private sector. The research was conducted at the East Java Provincial General Election Commission (KPU), with data collected directly by the researcher through observation of words and actions. Data collection was carried out holistically and integratively, focusing on relevance to the study objectives. Data analysis involved systematically searching, organizing, and processing all interview transcripts while ensuring validity through careful verification procedures. The results indicate that electoral integrity can be maintained effectively through a combination of deliberative democracy and prophetic journalism. In this context, the media functions not only as an information distributor but also as a moral agent ensuring transparency, accountability, and fairness throughout the electoral process. Campaigns to validate and counter hoax news during elections are most effective when prophetic journalism is integrated with agenda-setting theory, allowing the media to shape public perception through information filtering, digital literacy education, and the delivery of objective and ethical reporting. Prophetic journalism also serves as a social control mechanism, reinforcing transparency and oversight by combining the press’s watchdog function with principles of honesty, responsibility, and wisdom, preventing electoral manipulation and safeguarding democratic integrity.

Appropriate financial management is key in managing regional finances that are vulnerable to risk. Even though financial risk exists, this does not always indicate a violation. Good financial management in the regions is the key to demonstrating the effectiveness and efficiency of the use of public funds. This study uses a qualitative approach with primary data sources through interviews and direct observation in the field. The research results show that the South Magelang District OPD has implemented accounting procedures in accordance with regulations, achieving a full level of accountability with optimal transparency in administration and financial accountability. However, continued efforts are needed in financial management, supervision and reporting to maintain public trust and increase the effectiveness of financial management in the future.  

This article presents an overview of the latest research results discussing the impact of earnings management practices on company value during the 2019-2023 period. This research aims to explore the relationship between earnings management and company value from various perspectives, using qualitative research methods and a case study approach. The researchers searched, analyzed and developed data from previous research, then adapted it to current conditions. The research findings outline the influence of earnings management on company value in the 2019-2023 time period. The research results highlight several trends, including an increased focus on transparency, accountability, as well as the impact of technology on earnings management practices and assessing corporate value. In conclusion, recent research trends show a shift towards deeper and more relevant understanding, with an emphasis on transparency, accountability, the influence of technology, as well as research based on specific industries and country contexts.

Legal uncertainty in the implementation of the carbon tax poses significant challenges to Indonesia’s investment climate, particularly in the non-renewable energy sector. This study aims to examine how the postponement of carbon tax implementation, despite the operation of carbon trading instruments, affects foreign investors’ expectations from the perspective of investment law. The research employs a normative juridical (dogmatic) approach combined with a light event study on major policy milestones between 2021 and 2023, including Presidential Regulation No. 98/2021, Ministerial Regulation of Energy and Mineral Resources No. 16/2022, OJK Regulation No. 14/2023, the launch of IDXCarbon, and the announcement of the carbon tax delay until 2025. The findings reveal varied market responses in fossil-based utility firms’ stocks and bonds, indicating the presence of an uncertainty premium. From a legal standpoint, the asymmetric configuration between delayed fiscal instruments and the ongoing non-fiscal instruments potentially undermines the principle of legal certainty under Investment Law No. 25/2007, while also raising risks related to Fair and Equitable Treatment (FET) and legitimate expectations. Nevertheless, the state’s right to regulate remains a crucial foundation for balancing investor protection with the imperative of energy transition. This study underscores the importance of policy consistency and transparency to maintain investment attractiveness and strengthen the legitimacy of Indonesia’s climate regulation.  

value of the bankruptcy estate (boedel pailit) through the going concern principle. Law No. 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations (UUK-PKPU) allows curators to continue the debtor’s business, particularly under Article 179 paragraph (1). However, the absence of clear normative parameters creates legal uncertainty and inconsistent practices. This study analyzes the application of the going concern principle in the settlement of bankruptcy estates following the annulment of homologated composition agreements and examines the urgency of technical implementing regulations. Using a normative juridical method supported by statutory analysis, court decisions, legal doctrines, and interviews, the research focuses on the cases of PT Sri Rejeki Isman Tbk. (Sritex) and PT Texmaco Perkasa Engineering Tbk. The findings reveal that going concern implementation depends not only on legal provisions but also on non-legal factors, such as transparency, asset control, capital availability, management credibility, and creditor support. Texmaco’s case shows approval when these conditions are met, while Sritex demonstrates rejection due to lack of transparency and unlawful activities. The study underscores the need for a Supreme Court Regulation (PERMA) that establishes eligibility parameters, approval mechanisms, reporting obligations, and curator protection to ensure consistency, legal certainty, creditor protection, and greater economic benefits in Indonesian bankruptcy practice.

This study aims to analyze the zakat accounting recording system and its implications for zakat fund reporting at BAZNAS Garut Regency with reference to PSAK 409. The research method employed is descriptive qualitative, conducted through interviews with BAZNAS officials and analysis of ZIS data collection for the 2023–2024 period. The findings reveal that the current recording process remains manual and semi-digital, which creates challenges in terms of accuracy and consistency of reporting. Nevertheless, the data indicate a 46.64% increase in ZIS collection, particularly in zakat maal and unrestricted donations. These results highlight the need for strengthening human resource (HR) capacity, developing an information technology–based recording system, and implementing regular internal audits to enhance accountability and transparency of zakat reports. Therefore, this study provides strategic recommendations for BAZNAS Garut Regency to optimize zakat fund management in order to ensure sustainability, strengthen public trust, and improve the overall quality of organizational governance.  

The Family Hope Program (PKH) is a conditional social assistance program provided by the government to improve the quality of life of underprivileged families through support in the education, health, and social welfare sectors. In its implementation, the process of determining PKH candidate recipients at the West Sumba Regency Social Service often experiences obstacles, especially with regard to objectivity, accuracy of targets, and limitations in complex data management. Thus, a decision support system (SPK) is needed that can assist the agency in selecting prospective recipients more effectively, efficiently, and on target. This study proposes the application of the Naive Bayes method in the development of SPK to determine PKH recipients. The Naive Bayes method was chosen because of its ability to classify data based on probability, and it can handle large volumes of data with a good degree of accuracy. The criteria applied in the classification include the level of household income, the number of members covered, the state of residence, the education of children, and the health of family members. The research process includes needs analysis, system design, data collection, application of Naive Bayes algorithms, and system testing. The findings of the study show that SPK based on Naive Bayes can provide recommendations for PKH recipients with better accuracy compared to manual methods. In addition, the system is able to improve transparency, fairness, and speed in the recipient selection procedure. With this system, it is hoped that the distribution of PKH in West Sumba Regency can be more orderly, balanced, and on target in accordance with the goals of government programs.

This study aims to analyze the integration of administration, state property management, human resources, and finance in supporting a facilitative immigration system. These four aspects are essential pillars for maintaining efficiency, effectiveness, and transparency in public service delivery within immigration institutions. However, their implementation often operates separately, causing inefficiency and delays in administrative decision-making. Using a descriptive-analytical approach based on literature review and regulatory analysis, this study finds that structured collaboration among administrative units strengthens internal coordination and improves service quality for the public. Administration functions as the foundation for documentation and record management, state property supports operational infrastructure, human resources drive organizational performance, and finance ensures program continuity and budget accountability. The integration of these components creates a more adaptive, transparent, and accountable work system to face global challenges, especially in the era of digital public services. The study recommends implementing an integrated information system, enhancing personnel competencies, and optimizing budget planning and supervision to achieve professional and competitive immigration governance.

This study aims to analyze the implementation of the murabahah contract in the Home Ownership Credit (KPR) financing product at Bank Syariah Indonesia (BSI) Cimahi Branch Office. This study uses a descriptive qualitative method with data collection through interviews, observation, and documentation. The results show that the KPR financing mechanism at BSI Cimahi Branch Office has been running in accordance with sharia principles established by the National Sharia Council (DSN-MUI). The process starts from customer application, wakalah contract, to the implementation of the murabahah contract with the principle of transparency of the principal price and profit margin agreed in advance and fixed throughout the financing tenor. The implementation of this system provides payment certainty for customers and protects against the risk of interest rate fluctuations. In terms of performance, Murabahah KPR financing at BSI Cimahi Branch Office has contributed significantly to the financing portfolio with a low level of Non-Performing Financing (NPF) and positive growth every year. However, challenges still exist in the amount of the down payment and the attachment of a fixed margin that can be a burden for customers with limited financial capabilities. Overall, the murabahah contract has proven to be an effective, transparent, and sharia-compliant instrument in supporting home ownership for the Muslim community in Indonesia.

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.  

The integration of blockchain technology with Multi-Agent Reinforcement Learning (MARL) presents a promising solution for optimizing resource allocation and ensuring security in decentralized network environments, particularly in 5G and 6G network slicing. This research proposes a model that combines the security features of blockchain with the adaptive, decentralized decision-making capabilities of MARL. Blockchain ensures the integrity and transparency of resource allocation by providing a secure, tamper-proof ledger for transaction validation, while MARL allows agents to dynamically allocate resources based on real-time network conditions. The simulation results demonstrate significant improvements in resource allocation efficiency, fairness among users, and resilience to cyberattacks. By combining these two technologies, the proposed model overcomes many of the challenges posed by traditional centralized systems and offers an enhanced, secure, and fair solution for resource distribution in future mobile networks. However, scalability remains a challenge, especially in large-scale networks where transaction processing and consensus overhead can create bottlenecks. Additionally, training complexity in MARL models presents computational challenges, particularly in highly dynamic network environments. The model's performance trade-offs, including the balance between high security and system overhead, are also discussed. Future research should focus on optimizing blockchain consensus mechanisms to improve scalability and enhancing MARL model training techniques to reduce computational costs and improve real-time decision-making. This integration holds significant potential for revolutionizing resource allocation in 5G and 6G networks, enabling more efficient, secure, and fair management of network resources in the increasingly complex and decentralized digital ecosystem

This study discusses the implementation of website-based application features in the Public Works and Spatial Planning Department which has brought significant changes in community services and information management related to infrastructure and regional planning. The process of developing application features involves careful planning, planning and design to ensure successful implementation. The results of the implementation of application features have increased the accessibility and transparency of information for the public and related parties. Collaboration and contribution from various parties is also the key to success in perfecting website development application features. This marks a major step in modernizing public services and increasing the efficiency and accessibility of information in this area. This study provides valuable insights for government agencies and researchers regarding the implementation of information technology in improving public services and administrative efficiency.

This research aims to analyze the use of the School Activity Plan and Budget Application System (ARKAS) in managing BOS funds at elementary schools in Bekasi Regency. The study employs qualitative methods through interviews and literature reviews from various sources. It was conducted at SDN Babelan Kota 06. The implementation of ARKAS version 4.0 significantly contributes to budget management in Indonesian schools. ARKAS facilitates online budget planning, submission, and tracking, as well as automated reporting and system integration to enhance transparency and accountability. However, ARKAS implementation faces challenges such as lack of understanding and training in schools, technological infrastructure limitations, and frequent policy changes. The study highlights the importance of better socialization and adaptation to regulatory changes to improve the effectiveness of ARKAS in school fund management.

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 aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure and energy price volatility on stock returns of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. A quantitative approach was employed using multiple linear regression as the analytical method. The sample consisted of 10 energy companies selected through purposive sampling, based on the availability of sustainability reports, stock price data, and research completeness. The results indicate that ESG disclosure has a positive and significant effect on stock returns, suggesting that companies with higher sustainability transparency tend to gain stronger investor confidence. Energy price volatility also shows a positive and significant effect on stock returns, reflecting the sector’s sensitivity to global energy price dynamics. Simultaneously, both variables significantly influence stock returns, although the relatively low coefficient of determination implies that other factors should also be considered. This study highlights the importance of integrating internal factors (ESG) and external factors (energy price volatility) for investors when making investment decisions in the energy sector.

The integration of Augmented Reality (AR) and Explainable AI (XAI) within Cyber-Physical Systems (CPS) design is transforming the industrial automation landscape. This study explores how combining AR’s immersive visualization with XAI’s decision transparency enhances collaborative design processes in CPS. The AR-XAI platform developed in this research improves team collaboration by offering real-time visual feedback and enabling interactive decision-making. The platform provides interpretable insights into AI-driven decisions, fostering trust among engineers and decision-makers. Key features of the platform include the ability to visualize complex CPS models, facilitating faster iterations, reducing design errors, and improving design accuracy. The integration of XAI ensures transparency in decision-making by offering clear explanations of AI predictions, which is essential for ensuring accountability and building trust in automated systems. Testing with industrial engineers confirmed that the AR-XAI platform significantly improved design outcomes, with a reduction in errors and enhanced team performance compared to traditional design methods. Moreover, the platform enabled faster decision-making and improved collaboration across diverse teams, demonstrating its potential to optimize CPS design workflows. This research provides valuable insights into the role of AR and XAI in advancing Industry 4.0 and paves the way for more advanced integrations of these technologies in industrial settings. Future research should focus on developing scalable solutions for various industrial applications and exploring more sophisticated AR-XAI integrations for emerging fields like smart cities and autonomous manufacturing.

The role of financial institutions in providing access to capital through pawn services is crucial, even though customers face the risk of defaulting, which can lead to the auction of pledged collateral. This study aims to analyze the impact of the auction pricing of collateral at PT Pegadaian Syariah Banda Aceh on customer satisfaction. In this context, a deep understanding of the factors influencing auction pricing and its impact on customer satisfaction is essential to maintain a mutually beneficial relationship. The pricing of the auction is influenced by several factors, including market mechanisms, government regulations, and the company's internal policies. Customer dissatisfaction with auction prices that are perceived as unfair can damage the long-term relationship with the financial institution. Therefore, it is crucial to enhance transparency and fairness in the auction pricing process. Additionally, educating customers about their rights is necessary to provide them with a better understanding of the process and its implications. These measures will help strengthen customer trust and maintain the sustainability of a positive relationship between the financial institution and its customers.

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.

The development of information technology plays an important role in improving the quality of public services, including the processes of public complaints and grant submissions. Currently, these services at the Welfare Section of Situbondo Regency are still carried out manually, which often causes recurring problems such as delayed verification, lack of transparency in decision-making, and difficulties in data archiving and retrieval. These challenges not only slow down administrative processes but also reduce public trust in government services. Therefore, the design of a web-based information system is considered crucial to support the implementation of e-government and to ensure more effective, efficient, and accountable services. This study aims to design an integrated web-based information system that facilitates both public complaints and grant submissions within one platform. The research method applied is Object Oriented Analysis and Design (OOAD), which emphasizes systematic analysis and modeling using the Unified Modeling Language (UML). The analysis phase includes identifying system requirements, business process modeling, and defining functional and non-functional needs. The design phase produces various models such as business process design, input-output forms, application architecture using a three-tier structure, UML diagrams (use case, activity, class, and sequence diagrams), and database modeling. The results of this research are expected to provide a system design that improves the speed of service delivery, enhances transparency through real-time status tracking, reduces the risk of data loss by implementing digital archiving, and increases efficiency in the verification process. Overall, the proposed system design contributes to strengthening good governance practices in Situbondo Regency and serves as a reference for similar developments in other local government institutions.

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.