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The Mosque Youth Organization (REMAS) plays an important and strategic role as an agent of social and religious change among the younger generation. This study aims to improve the governance of the Mosque Youth Organization in Blitar City to be more professional and Islamic through the synergy of public administration and Islamic values. The main problems faced include a lack of coordination with the mosque administrators, a lack of effective leadership, and low community participation, which are influenced by internal factors such as the busyness of members and external factors such as limited funds and facilities. The method used is a participatory approach through needs analysis with 20 REMAS and mosque administrators, followed by training on professional Islamic governance, management skills, and evaluation assistance for its implementation. The training was held at the Al Mugi Barokah Mosque in Blitar City in September 2025, in collaboration with the Indonesian Mosque Youth Communication Agency (BKPRMI) as a stakeholder. The results of the community service showed significant improvements, namely the formation of a clear organizational structure, community-based work programs such as skills training and innovative social activities, and effective coordination with mosque administrators through regular forums to increase community participation. This approach integrates good governance principles such as transparency, accountability, and documentation using Trello or Google Sheets with Islamic values such as deliberation, trustworthiness, benevolence, and the example set by the Prophet Muhammad SAW. These activities contribute to sustainable social transformation among mosque youth, strengthening their role as agents of socio-religious change, although challenges such as limited resources, internal conflicts, and slow technological adaptation still need to be addressed through regular monitoring and further technological integration.

This research examines the influence of transactional leadership and the entrepreneurial competence of school principals on the effectiveness of education financing in primary and secondary education settings. Effective education financing is essential to ensure that limited resources are allocated optimally to improve learning quality, infrastructure, and institutional sustainability. Transactional leadership—marked by clear performance standards, reward and punishment mechanisms, and strict supervision—provides a structured framework for financial accountability and goal achievement. Entrepreneurial competence, on the other hand, equips principals with the ability to recognize funding opportunities, innovate in revenue generation, and manage financial risks. The study adopts a quantitative survey design involving school principals and financial management personnel from a representative sample of public and private schools. Data were collected using validated questionnaires and analyzed through multiple regression to measure the direct and combined effects of the two independent variables on education financing effectiveness. The findings reveal that both transactional leadership and entrepreneurial competence significantly and positively affect financial effectiveness. Transactional leadership strengthens transparency and budget discipline, while entrepreneurial competence fosters diversification of funding sources and innovative financial strategies. These results highlight the strategic importance of integrating leadership development with entrepreneurial training for school principals. Strengthening these competencies not only enhances financial planning and accountability but also reduces dependence on a single funding source, supporting long-term educational sustainability. Future studies are encouraged to explore additional mediating factors such as organizational culture, technological infrastructure, and community involvement to provide a more comprehensive understanding of education financing dynamics.

This study aims to examine the process of enacting Law Number 3 of 2022 concerning the Capital City, which was completed in a relatively short period of only 42 days. The main focus of this research is to assess whether the legislative process was in accordance with the principles of proper law-making as stipulated in Law Number 12 of 2011 on the Formation of Laws and Regulations. This study employs a normative legal research method with a literature-based approach, relying on the analysis of legislation, legal literature, and relevant official documents. The findings indicate that the drafting process of the Capital City Law was conducted hastily and did not fully comply with the applicable provisions. This is reflected in the limited public participation, the lack of transparency in the deliberation, and the absence of democratic principles that should guide the law-making process. The fact that the bill was deliberated in only 42 days demonstrates a legislative process that was neither ideal nor substantive in nature. Moreover, the accelerated process tends to reflect a conservative and elitist character, in which the aspirations of the wider community were insufficiently accommodated. In conclusion, the enactment of Law Number 3 of 2022 cannot be considered ideal from the perspective of constitutional law or democratic principles. Therefore, it is necessary to evaluate and reform legislative mechanisms to ensure that future law-making processes are more participatory, transparent, and truly reflective of the interests of the people.

The rapid development of information technology has encouraged government institutions to transform the way they manage data and deliver public services. The Protocol and Leadership Communication Division (Prokopim) of Situbondo Regency plays a strategic role in managing the schedules of regional leaders and documenting each official activity as a form of accountability. Currently, these processes are still managed manually, which causes obstacles in recording, searching, and reporting data. Such limitations reduce efficiency and transparency, indicating the urgency of a structured, accessible, and integrated web-based information system. This research aims to design a web-based system that integrates employee data, leadership agendas, and documentation records into a single platform. The research method combines field observations, interviews with Prokopim staff, and literature studies to analyze user requirements. The system design adopts the Waterfall model, which includes requirement analysis, database design, user interface design, and system modeling using Unified Modeling Language (UML) diagrams such as use case, activity, and sequence diagrams. Database structures are represented through class diagrams, while user interface designs are developed using prototyping. The findings of this study produce a system blueprint that provides a structured framework for digitalizing agenda and documentation processes. The proposed design improves accessibility, accuracy, and efficiency in managing leadership activities. Furthermore, this system can be considered as a practical model for applying digital transformation in government institutions, supporting better accountability and service quality in the public sector.

This research explores the Media Relations strategies implemented by the Partai Amanat Nasional (PAN) faction in the context of political communication during the administration of President Prabowo Subianto. Building a positive image in politics through effective relationships with the mass media is essential. The purpose of this study is to identify the strategies employed by the PAN faction in managing relations, developing strategies, and expanding networks with the media. The public image of the PAN faction is shaped through media coverage. This research applies Media Relations strategy theory, which includes managing relationships, developing strategies, and network building, as well as image formation theory, which encompasses perception, cognition, motivation, and attitude. A qualitative method with a descriptive study approach was used, and data were collected through interviews and documentation. The findings reveal that 1.) The PAN faction actively engages in communication through media gatherings, press conferences, doorstop interviews, advertorial collaborations, and media involvement in discussions. 2.) The faction disseminates information using both conventional and digital media, emphasizing engagement and transparency. 3.) PAN also builds partnerships with external organizations through audience meetings, seminars, training, and discussions as efforts to expand its communication network. 4.) Supporting factors include the openness of the media team and the availability of communicative spokespersons, while obstacles arise from the rapidly changing dynamics of social media and limited control over external media content. 5.) The National Mandate Party faction builds its image through strategic and responsive communication across both digital and traditional media. However, challenges

The Indonesia National Single Window (INSW) is an integrated system designed to facilitate, accelerate, and simplify port administration processes through real-time data exchange among relevant agencies. The purpose of this study is to analyze the effectiveness of implementing the INSW system in synchronizing data between customs and other related agencies within the ship agency process at PT. Samudera Shipping Agency Dumai. The research method employed is qualitative, with data collected through library research and field studies. The field study was conducted through direct observation and interviews at PT. Samudera Shipping Agency Dumai, while the library research involved reviewing various related sources, including journals, books, and government regulations. The results of the study indicate that the INSW system makes a significant contribution to harmonizing data between agencies, which positively impacts administrative efficiency, information transparency, and the reduction of data errors, particularly in interactions with customs. The system also supports improved coordination among related parties, such as quarantine offices, harbor masters, and port authorities, thereby enabling more effective services. However, several challenges still hinder optimal performance, including human resource readiness, limited internet connectivity, and dependence on the stability of the central system. These obstacles may lead to technical issues such as system errors, delays in document verification, and even risks of power outages, which could potentially cause delays in data submission and result in sanctions from authorities. In conclusion, the INSW system has proven effective in expediting and simplifying ship agency processes at PT. Samudera Shipping Agency Dumai. Nevertheless, to achieve greater effectiveness, continuous training for human resources, improvement of digital infrastructure, and the development of a more modern, transparent, and internationally competitive system are required.

The Department of Education and Culture of Situbondo Regency is a government agency responsible for providing administrative services to schools within its jurisdiction. However, based on field survey results, the current system still faces significant challenges due to its lack of integration. For instance, the process of collecting physical documents and tracking application status remains inefficient, leading to various obstacles such as service delays, risks of data loss, inconvenience for applicants, and limited transparency and accountability in data management. To address these issues, this study proposes the design of a web-based school administrative service information system. The system development process employs the Structured Systems Analysis and Design Method (SSADM), which emphasizes systematic and structured procedures to ensure functionality and efficiency. The results of this study highlight the importance of adopting information technology within government institutions, particularly the Department of Education and Culture of Situbondo Regency, as a means of supporting administrative activities. The proposed web-based system is expected to streamline administrative processes, improve service delivery, and enhance transparency in managing school-related data. Moreover, by integrating digital solutions into governance, the system can contribute to strengthening the quality of education management and supporting better decision-making processes. Ultimately, the design of this information system demonstrates the potential of technology to transform public sector services and foster accountability in education governance.

This study aims to determine the implementation of financial management and infrastructure management on the quality of the learning process at Robbani Integrated Islamic Elementary School, Singosari, Malang. The background of this study is based on the importance of effective and efficient management of school resources to improve the quality of basic education as a foundation for student development. School financial management includes planning, management, supervision, and accountability of education funds, while infrastructure management focuses on the procurement, utilization, and maintenance of school facilities to support the learning process. The research method used is descriptive quantitative with a population of all teachers and education personnel at Robbani Islamic Elementary School, using data collection techniques in the form of questionnaires, documentation, and supporting interviews. Data were analyzed using descriptive statistics and hypothesis testing to examine the influence between variables. The results of the study indicate that financial management at Robbani Islamic Elementary School has been implemented based on the principles of transparency, accountability, and efficiency, reflected in the management of School Operational Assistance (BOS) funds and parent fees allocated for school operations, teacher competency improvement, and facility maintenance. In addition, school facilities and infrastructure such as classrooms, laboratories, libraries, and worship and sports facilities are already available although they still need development to better support technology-based learning. Statistical analysis revealed a significant influence of financial management and infrastructure on the quality of the learning process, as reflected in student exam results, academic and non-academic achievements, and parental satisfaction. This study recommends strengthening financial management through more careful planning and improving the quality of facilities and infrastructure to support active, innovative, creative, effective, and enjoyable learning (PAIKEM). The results of this study are expected to provide input for schools, foundations, and future researchers in developing educational policies.

This study employs a qualitative library research method with the aim of analyzing fiqh muamalah in the practice of online buying and selling transactions from the perspective of Islamic law and sharia. The development of digital technology has given rise to various new models of transactions that require Islamic law to remain adaptive and relevant. Online trade is one form of contemporary muamalah that raises several issues, such as the validity of contracts, price transparency, clarity of goods, and the potential for fraud. In fiqh muamalah, the validity of a sale and purchase contract is determined by the fulfillment of its pillars and conditions, namely the presence of contracting parties, a clearly defined object of transaction, and a legitimate agreement. The findings indicate that online buying and selling transactions are valid as long as they comply with sharia principles such as justice, transparency of information, clarity of goods, and the absence of gharar (uncertainty), maysir (gambling), or riba (usury). Thus, Islamic law does not reject technological innovation as long as the substance of the contract remains in line with sharia. This research emphasizes that fiqh muamalah is capable of providing practical and relevant solutions in addressing the challenges of the modern digital economy.  

Regulatory changes through Law No. 3 of 2024 concerning the Second Amendment to Law No. 6 of 2014 stipulate an extension of the village head's term of office from six to eight years. This policy is intended to strengthen leadership stability and the sustainability of village development, but also raises concerns regarding reduced leadership circulation, weakened community political participation, and increased potential for abuse of power. This research uses empirical legal methods with sociological, conceptual, and case-based approaches, conducted through field observations and in-depth interviews with village officials, community leaders, MSMEs, and residents of Kerato Village. The results show a diverse response from the community. Some support this policy because it is seen as providing the village head with the opportunity to complete development programs sustainably. However, others reject it, arguing that term extension has the potential to reduce the quality of local democracy, limit leadership regeneration, and reduce the frequency of community political participation. The discussion emphasizes the dilemma between village government stability and the principles of participatory democracy. In conclusion, this policy is ambivalent: positive in maintaining development continuity, but risky for accountability and community participation. Therefore, strengthening the function of the Village Consultative Body (BPD), transparency, and effective oversight mechanisms are very necessary to maintain the balance between government stability and village democracy.

This study aims to analyze the reward system in improving the performance of educators at State Islamic Senior High Schools (Madrasah Aliyah) in Jambi Province. The research focuses on the reward mechanism, its implementation, and the factors that determine its effectiveness in improving educator performance. This study uses a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. The research locations include three madrasas: MAN 1 Tanjung Jabung Barat, MAN 1 Kota Jambi, and MAN 1 Merangin. The results show that the implemented reward system includes financial rewards (such as incentives and allowances) and non-financial rewards (such as certificates, training, and job promotions). Rewards have been shown to play an important role in improving educator motivation, discipline, loyalty, and performance. However, the implementation of the reward system has not been optimal due to several obstacles, such as budget constraints, lack of transparency in assessments, and the incompatibility of the types of rewards with the needs of educators. On the other hand, madrasas that implement the reward system appropriately and fairly show an increase in the quality of educator work, marked by increased participation, work performance, and professional responsibility. This study concludes that an effective reward system is one that has clear criteria, is transparent, and responsive to the needs of educators. Recommendations are directed to madrasah principals and the Ministry of Religious Affairs to build a strong culture of appreciation and allocate an adequate reward budget to improve the quality of education in madrasahs.

Bali tourism is currently facing challenges such as environmental degradation and overtourism due to the massive influx of visitors. As a solution that has been implemented in various countries, the Tourist Levy began to be applied in Bali on February 14, 2024, through Regional Regulation No. 6 of 2023, known as the Foreign Tourist Levy, with the aim of protecting Bali’s nature and culture towards quality tourism. This research becomes urgent to examine the implications of the foreign tourist levy on Bali’s sustainable tourism. Although this regulation has noble intentions, its implementation has generated various responses from international tourists and tourism stakeholders in Bali. This condition has prompted the author to conduct an in-depth study. The objectives of this research are: (1) To analyze the implementation of the foreign tourist levy (International Tourist Levy) policy in Bali, (2) To analyze the challenges in implementing the foreign tourist levy (International Tourist Levy) policy on sustainable tourism in Bali, and (3) To analyze the implications of the foreign tourist levy (International Tourist Levy) policy for international tourists and tourism stakeholders in realizing sustainable tourism. The method used in this research is a descriptive approach. The types of data employed are qualitative and quantitative data. Data collection methods include observation, interviews, questionnaires, and documentation, analyzed using qualitative descriptive data analysis techniques. The results of this study indicate that the International Tourist Levy has great potential in strengthening sustainable tourism in Bali. The majority of tourists support the sustainability goals of this policy, although some express concerns about the transparency of fund utilization and the impact of additional costs on travel decisions. Meanwhile, tourism industry players demonstrate positive adaptation, with emphasis on the need for strengthening socialization, transparency, and collaboration among stakeholders. This research recommends enhancing public communication and conducting regular evaluations of the policy to be more responsive to the dynamics and needs of tourists. Thus, this policy is expected to serve as a model for foreign tourists’ contributions in supporting the preservation of Bali’s cultural and natural heritage in a sustainable manner.

The management of domestic wastewater remains a major challenge in rural areas, including in Central Tapanuli Regency. Limited community participation, low access to environmental information, and weak institutional support are key factors hindering sustainable sanitation efforts. This study aims to identify and analyze the factors influencing community roles in environmentally friendly wastewater management and to formulate empowerment strategies that align with local characteristics. This research uses a Mixed Methods approach, combining a descriptive quantitative method with multiple linear regression analysis to assess the influence of variable X1 (Knowledge), X2 (Access to Information), and X3 (Institutional Support) on variable Y (Community Role). Quantitative data were collected from 175 respondents using a closed-ended questionnaire, while qualitative data were obtained through in-depth interviews and field observations in four villages: Sipeapea, Pandan, Tapian Nauli, and Hutabalang. The results show that all three independent variables have a positive influence on enhancing community roles, with institutional support being the most dominant factor. In addition, qualitative interviews revealed a gap in practical knowledge and a need for stronger cross-sectoral communication. These findings indicate that optimizing community involvement strongly depends on continued education, information transparency, and institutional synergy. This study recommends intervention strategies including community-based sanitation education, the establishment of village environmental information systems, and the integration of waste management programs into regional development planning. These findings are expected to serve as a foundation for more adaptive, contextual, and sustainable environmental policymaking in Central Tapanuli.

This study aims to identify the causes of the conflict, analyze its impacts on natural resource management, and examine it through Karl Marx’s conflict theory. This research employed a qualitative method with a case study approach. Primary data were obtained through in-depth interviews with landowners, the village government,and community leaders. Secondary data were collected from official documents and related literature. Data analysis was conducted descriptively and qualitatively, referring to Karl Marx’s key concepts such as class conflict, control over the means of production, and alienation. The findings reveal that the conflict is caused by unclear land ownership status, the village government’s economic interests, lack of communication and transparency, and overlapping regulations. The impacts include hampered natural resource management and conservation, uncontrolled exploitation of resources, decreased community participation in sustainable tourism development, and potential environmental damage due to uncoordinated land use. Based on Karl Marx’s analysis, the conflict reflects class struggle between landowners as the dominant class and the village government as the managing class seeking to take over the resources. This study suggests the need for clear regulations, transparent decision-making processes, and active participation from all parties to achieve fair and sustainable natural resource management.

This article examines the legal consequences of a delayed notification of a share acquisition under Indonesian competition law, focusing on the case of PT X's takeover of PT Y. The central issue is PT X's failure to report the acquisition to the Commission for the Supervision of Business Competition (KPPU) within the mandated 30-day period, as stipulated by Law Number 5 of 1999 and its implementing regulation, Government Regulation Number 57 of 2010. The notification was submitted with a significant delay of 2,023 days, a clear violation of the statutory requirements. As a result of this non-compliance, the KPPU, through its Decision No. 31/KPPU-M/2020, imposed an administrative fine on PT X amounting to   IDR 1,050,000,000.00 (one billion fifty million rupiah). Beyond the direct financial penalty, the violation led to severe indirect repercussions, including significant    reputational damage, which threatened to erode investor confidence and disrupt existing business relationships. The KPPU's firm and consistent enforcement in this case highlights the critical function of the post-merger notification system in Indonesia as a preventative mechanism to assess transactions that could lead to excessive market concentration. The decision underscores the legal principles of     transparency, fairness, and accountability that underpin Indonesian competition law. This case serves as a powerful deterrent, signaling to all business actors that non-compliance will not be tolerated. Ultimately, such rigorous enforcement is crucial for fostering a culture of legal adherence, maintaining market integrity, and building a more transparent and competitive business ecosystem that supports sustainable economic growth in Indonesia.

Accelerating the formation of cooperatives at the village and sub-district levels is a priority for the Indonesian government, as emphasized in Presidential Instruction Number 9 of 2025, which focuses on strengthening economic independence and equitable development across regions. In this context, the existence of a Management Information Sistem (MIS) plays a strategic role in increasing the efficiency and transparency of cooperative management, including through the use of the official digital platform, the Merah Putih website (https://merahputih.kop.id). This study was conducted using a literature review approach, including the selection of relevant academic articles and government policy documents, with the aim of examining the role of MIS in accelerating the formation and management of village cooperatives. The results of the study indicate that the implementation of MIS and the use of the Merah Putih website can significantly contribute to the effectiveness of administration, coordination among members, and accountability of cooperative financial reporting. However, there are still obstacles that require attention, particularly related to technological readiness, human resource skills, and access to digital infrastructure in rural areas. The implications of these findings emphasize the need for the development of a MIS that is adaptive to the needs of village cooperatives and sustainable policy support that encourages digitalization in the cooperative sector. Thus, this research not only provides an overview of the potential use of information technology in accelerating the strengthening of village cooperatives, but also offers an important contribution to the implementation of government policies in realizing inclusive and sustainable economic development in Indonesia.

The boycott of companies suspected of having ties to Israel has drawn public attention, including Unilever. This research was motivated by the need to understand how Unilever, impacted by the boycott, is attempting to restore its reputation in the eyes of the public. Specifically, this research aims to analyze how the people of Serang City respond to these efforts amidst the turmoil of this sensitive issue. The study used a quantitative approach based on the S-O-R (Stimulus-Organism-Response) theory. Data were collected through questionnaires distributed to 400 respondents in Serang City. The main focus of the analysis was on three Unilever strategies: a statement of non-involvement in the genocide, providing aid to refugees in Egypt, and offering product discounts at local retailers. The S-O-R theory was used to observe how the company's communication stimuli generate psychological responses and public attitudes toward brand reputation. The study results showed that 68.12% of respondents responded positively to Unilever's efforts, although this figure only slightly exceeded the minimum threshold set in the hypothesis. The majority of the public is more familiar with discount efforts than humanitarian aid or official clarification. Therefore, information transparency and strengthened crisis management need to be optimized to clarify Unilever's position and sustainably strengthen the company's reputation amidst sensitive social and political issues.

This study aims to examine the effect of Return on Assets (ROA), Debt to Assets Ratio (DAR), and Total Assets on Audit Delay in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Audit Delay is defined as the time interval between the end of the fiscal year and the issuance date of audited financial statements by independent auditors. The timeliness of financial reporting is a crucial element for stakeholders in evaluating company performance, enhancing transparency, and supporting decision-making processes. Therefore, understanding the factors that influence audit delay is important in the context of both regulatory compliance and corporate governance. This research adopts a quantitative methodology using multiple linear regression analysis. The data used are secondary data obtained from annual financial reports published and accessible through the official IDX website. The study sample consists of 33 companies, resulting in 165 observations. After conducting outlier analysis, the final dataset comprised 83 observations. Data analysis was carried out using the Statistical Package for the Social Sciences (SPSS) Version 22. The results show that Return on Assets and Total Assets do not have a significant effect on Audit Delay. This indicates that profitability and company size are not the main determinants of audit timeliness in this sector. However, the Debt to Assets Ratio was found to have a relatively positive effect on Audit Delay. This finding suggests that companies with higher leverage tend to be audited more quickly, possibly because auditors and stakeholders pay greater attention to firms with higher financial risk. Thus, a company’s capital structure plays an important role in influencing the timeliness of audit completion.

The purpose of this investigation is to analyze the influence of digital transaction methods on the control mechanisms of cash revenue at the Grand Hyatt Bali Hotel. The study applies a qualitative descriptive design, where information is gathered through interviews, field observations, and the review of supporting documents, including transcripts of discussions. The findings reveal that digital payments at the Grand Hyatt Bali provide convenience to guests in conducting transactions such as transaction speed, recording accuracy, and ease in the verification process. However, the use of digital payments also has a negative impact where digital cash receipts are recorded in the accounts receivable section requiring many supporting documents making it appear less optimal and less functional and highly dependent on the availability and stability of the internet network connection. From an internal control perspective, digital payments help improve transparency and accuracy in cash recording processes. The risk of miscalculations or data manipulation is reduced because transaction evidence is readily available digitally, in the form of sales slips, system notifications, and account statements. The mechanism of internal supervision regarding cash inflows at Grand Hyatt Bali Hotel based on COSO consists of several components, namely the organizational climate, monitoring practices, hazard analysis, exchange of insights and knowledge, and supervision. Overall, the implementation of internal controls has been carried out by all staff, however, the implementation is still not optimal related to the collection of documents that are still late, this is caused by staff knowledge about the documents required when digital payments are still not executed according to the procedures outlined in the SOP.

This study aims to analyze the implementation of the imprest method in petty cash management to enhance the effectiveness of daily operations at the micro, small, and medium enterprise (MSME) Es Iso Lego, located in Rungkut Madya, Surabaya. The research is motivated by common issues among MSMEs that still apply simple petty cash systems without fixed balances, leading to inaccurate records and weak financial control. This study employed a descriptive qualitative approach using a case study method. Data were collected through direct interviews with the business owner, observation of daily operational activities, and documentation of purchase receipts and digital financial records. The findings reveal that the petty cash system at Es Iso Lego has not fully applied the imprest method principles, as the cash balance remains fluctuating and is not maintained consistently. Although each expenditure is supported by receipts, the recording process lacks systematic structure. The results imply that applying the imprest method is essential to improve efficiency, accountability, and internal control in MSME financial management. A fixed-balance petty cash system with proper documentation enables business owners to better monitor daily expenses and ensure financial transparency.