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Indonesia is a pluralistic country with diverse religions, races, ethnicities, and customs, making freedom of expression an essential right protected by law. Article 28E of the 1945 Constitution guarantees every citizen the right to freely express their beliefs and opinions. From the perspective of fiqh Siyasah Dusturiyah (Islamic constitutional politics), freedom of expression is a right that must be safeguarded by the state as long as it aligns with the principles of deliberation and does not contradict Islamic law. This study aims to examine the freedom of expression of Syaykh Al-Zaytun in light of Siyasah Dusturiyah and Article 28E of the 1945 Constitution. The research uses a normative juridical approach with primary data sources including the Constitution and the book Ilmu Hukum dalam Simpul Siyasah Dusturiyah by Ali Akhbar Abaib Mas Rabbani Lubis, as well as secondary sources such as books, journals, documents, and legal regulations. The findings indicate that Syaykh Al-Zaytun’s freedom of expression is permissible under both perspectives, provided certain conditions are met: it must comply with Islamic law and national law, uphold public interest, cause no harm, and be accompanied by social responsibility. Syaykh Panji Gumilang’s views should be understood as part of public discourse, not hate speech, as they aim to foster nationalism and the common good.  

Public information disclosure is a manifestation of open and accountable government which is the basis for publik information requests. Everyone has the right to obtain public information through the mechanism of requesting information from public bodies. The problem that arises is that some information requessts are not made in good faith thereby failing to reflect the purpose of public information disclosure as a means of monitoring government performance. To adress this issue there is a mechanism to terminate the resolution of such information disputes in accordance with applicable laws and regulations. This study aims to determine the effectiveness of terminating informastion disputes that are not conducted in good faith and the obstacles in its implementation. The results of the study indicate that the termination of informastion disputes that are not conducted in good faith is not yet effective due to factors that influence the effectiveness of the law in society not being fulfilled including legal factors, societal factors, and cultural factors. The obstacles faced in the implementation of the termination of public information disputes that are not conducted in good faith include legal enforcement mechanism, public information management, and understanding of public information transparency. The effectiveness of a law is determined by the overall elements supporting its enforcement so it is hoped that the implementation of the termination of publik information disputes does not violate human rights and citizens’ rights.

This research analyses the effectiveness of implementing the Indonesian Government Internal Audit Standards (SAIPI) at the Sidoarjo Regency Inspectorate in achieving good governance. SAIPI constitutes the guidelines established by the Association of Indonesian Government Internal Auditors (AAIPI) through Regulation Number PER-01/AAIPI/DPN/2021 as the minimum quality standard for the execution of government internal audits. The study employs a qualitative approach, utilising data collection techniques via in-depth interviews, observation, and document analysis. The research informants include the Regency Inspector, Assistant Inspectors, senior auditors, and officials from Regional Apparatus Work Units (SKPD) within the Sidoarjo Regency Government environment. The findings indicate that the implementation of SAIPI at the Sidoarjo Regency Inspectorate has been carried out reasonably well, but still encounters several constraints such as limited auditor competency in computer-assisted audit techniques (CAATs), a lack of structural independence, and suboptimal utilisation of information technology in the audit process. Factors supporting implementation include strong leadership commitment, the availability of clear regulations, and continuous auditor capacity-building programmes. The study concludes that the effectiveness of SAIPI implementation positively contributes to the enhancement of internal oversight quality, accountability in regional financial management, and corruption prevention within the Sidoarjo Regency Government.

This study aims to analyze the role of the Regional People's Representative Council (DPRD) in supervising the implementation of road infrastructure development programs in Bintan Regency. Using a qualitative approach based on literature studies, this study examines how the DPRD carries out its supervisory function to ensure transparency, efficiency, and accountability in the implementation of infrastructure projects. The results of the study show that although the DPRD has a constitutional mandate to carry out supervision, its implementation still faces various challenges. These challenges include limited competent human resources, weak political will to follow up on supervisory findings, and suboptimal coordination between the executive and the legislature. This condition has an impact on the effectiveness of supervision and the quality of infrastructure development that has not fully met the principles of good governance. This research emphasizes the importance of increasing the institutional capacity of the DPRD through training, strengthening regulations, and utilizing information technology. In addition, public participation in the supervision process also needs to be increased as a form of constructive social control. Thus, the DPRD's supervision of infrastructure development can run more effectively and contribute to the creation of sustainable, transparent, and accountable regional development.

The dynamics of the positions of DPR members cannot be separated from the political activities of lame ducks. However, the lame duck era became problematic because the DPR's legislative activity suddenly increased rapidly towards the end of its term. This increase was accompanied by the controversial passing of a number of bills. This study will examine the urgency of the need for change and the formation of new laws during the lame duck era and the dynamics of the legislative process during the lame duck era of political leadership in Indonesia, using doctrinal research with a legislative and conceptual approach. Based on the research results, it is known that changes and the formation of new laws during the lame duck era lack urgency but will have a negative impact on the quality of legislation and public trust in the government. The dynamics of the legislative process during the lame duck era of political leadership in Indonesia can be reflected in the formation of the fourth revision of the Constitutional Court Bill and the Law on State Ministries. Furthermore, since the first level of deliberation, the process has been closed and rushed without significant public participation. Moreover, Indonesia is currently in a transitional position towards a new government. Therefore, no new regulations should be enacted during this transitional period, as the drafting of the Constitutional Court Bill fails to meet the philosophical, sociological, and legal requirements. Furthermore, the enactment of the State Ministry Law has also sparked controversy, ranging from its substance to its procedural basis.

The role of Darul Falah Islamic Boarding School's policy in instilling an attitude of tasamuh (tolerance) among students amidst the challenges of the digital era is the subject of this research. In addition to offering many conveniences, the digital era has also become a tool for spreading exclusive ideologies, hoaxes, and hatred that threaten tolerance. As an Islamic educational institution, Islamic boarding schools have a responsibility to protect their students. This research collected data through in-depth interviews with Islamic boarding school leaders, ustadz, and students, as well as observation activities and analysis of policy documents (qanun). A qualitative approach, case study method, was used. The results of the study show that Darul Falah Islamic Boarding School implements three levels of policy: (1) Curricular Policy that focuses on the study of moderate yellow books (fiqh muqaranah and tasawuf) as the theological basis of tasamuh; (2) Student Policy that encourages discussion and interaction (such as bahtsul masail) with strict sanctions for bullying; and (3) Digital Adaptive Policy that establishes strict regulations on the use of gadgets and the "Ngaji Cyber-Akhlaq" program.

This study is motivated by the rapid development of social media, which has become an inseparable part of children’s lives in the digital era. While children gain educational and creative benefits from social media, they are also exposed to risks from negative content such as violence, pornography, and consumerist behavior, as reported by KPAI (2023) and data from We Are Social & Hootsuite (2024). To analyze this phenomenon, a library research method with a qualitative approach related to the development of children’s thinking patterns, and child protection regulations, aiming to gain a comprehensive understanding of social and juridical implications. The results indicate that social media plays a dual role in shaping children’s thinking: providing positive impacts through learning and creativity, while also posing potential negative influences if not properly supervised. Therefore, synergy is required between law enforcement based on Law Child Protection and Law Information and Electronic Transactions, parental supervision, and adequate digital literacy, so that social media can be used as an educational and safe tool for healthy child development.

This study explores the urgency of enacting a specific Electronic Waste Management Law in Indonesia as a legal foundation to support the achievement of net zero emissions. Using a normative juridical approach, the research analyzes existing legal shortcomings, the application of the Extended Producer Responsibility (EPR) principle, and comparative insights from international e-waste regulatory frameworks. The findings indicate that current environmental regulations, such as Law No. 32 of 2009 on Environmental Protection and Management and Government Regulation No. 101 of 2014 on Hazardous Waste Management, do not explicitly regulate electronic waste. As a result, e-waste management remains fragmented and largely handled by the informal sector without adequate supervision or accountability mechanisms. Therefore, the establishment of a comprehensive E-Waste Law is crucial to enhance Indonesia’s legal structure, substantive norms, and legal culture in supporting a sustainable circular economy. Through the implementation of EPR and shared responsibility among producers, consumers, and government institutions, the law can function as a strategic tool to minimize electronic waste generation, improve recycling efficiency, and reduce carbon emissions. Such legal innovation would reinforce Indonesia’s environmental governance and accelerate progress toward its national goal of achieving net zero emissions by 2060.

Citizenship rights and control of agrarian resources are two interrelated aspects in realizing social justice in Indonesia. In the context of an agrarian country experiencing pressures from economic globalization and resource liberalization, unequal access to land and other agrarian resources has become a pressing structural issue. This study aims to analyze how citizenship rights—as a form of state recognition of the existence and participation of citizens—correlate with the distribution and control of agrarian resources, particularly within the framework of social justice. The method used is a qualitative approach with literature studies and critical analysis of agrarian policies, citizenship regulations, and case studies of agrarian conflicts in several regions of Indonesia. The results show that the neglect of citizenship rights in agrarian policies contributes to the marginalization of vulnerable groups, such as indigenous communities and small farmers. Furthermore, land tenure policies that tend to favor corporations reinforce structural inequality. In conclusion, social justice in the control of agrarian resources requires the integration of substantive recognition of citizenship rights and agrarian reform oriented towards redistribution and participation. Policy reform that guarantees equal access to resources for all citizens is a primary prerequisite for inclusive and equitable development.    

This research aims to examine the impact of integrating cleaner production practices with green supply chain technologies as a comprehensive approach to achieving environmental sustainability. The study highlights that cleaner production and green supply chain management represent advanced, innovative strategies that have emerged as a response to the growing environmental challenges caused by the rapid expansion and diversification of industrial activities. These technologies are not only environmentally oriented but also carry significant economic implications for organizations. The findings emphasize that adopting cleaner production involves minimizing waste generation, improving production efficiency, and ensuring that processes are designed to have minimal adverse effects on the environment. On the other hand, green supply chain technologies focus on integrating environmental thinking into every stage of the supply chain—ranging from product design, material sourcing, and manufacturing processes to logistics, product delivery, and end-of-life management. The study concludes that the synergy between these two approaches provides multiple benefits. From an environmental perspective, they contribute to reducing carbon emissions, particularly from fuel-powered machinery and transportation systems. They also promote the rational use of resources, including energy, water, and raw materials, thereby helping to preserve natural resources for future generations. From an economic perspective, their implementation leads to reduced operational costs by enhancing efficiency, decreasing waste disposal expenses, and optimizing resource usage. Furthermore, the integration of cleaner production and green supply chain technologies supports compliance with environmental regulations and enhances the corporate image of economic units, enabling them to gain competitive advantages in increasingly eco-conscious markets. Overall, the research affirms that these practices are essential tools for confronting and mitigating the environmental pollution challenges of modern industries, while simultaneously fostering sustainable economic growth and long-term environmental protection.

This study analyzes the implementation of Income Tax Article 21 (PPh 21) before and after changes in the Average Effective Rate (TER) and Progressive Rate based on Government Regulation (PP) No. 58 of 2023 on permanent employees of PT Federal International Finance (FIFGROUP) Lampung Branch. The purpose of the study was to evaluate the conformity of the calculation and reporting of PPh 21 with the latest regulations and to identify the impact of changes in rates on employee tax obligations. The research method used a qualitative descriptive approach with primary data (interviews and observations) and secondary data (financial documents, tax regulations, and internal company reports). Comparative analysis reveals that the use of TER tends to result in higher monthly tax burdens compared to annual progressive calculations, especially in the Non-Taxable Income (PTKP) K/3 and TK/3 categories. This finding indicates the need for adjustments to the payroll system to minimize tax differences and improve the accuracy of deductions. Keywords: Article 21 Income Tax; Calculation of Article 21 Income Tax with TER and Progressive rates; PP No. 58 of 2023.

This research examines the implementation of tax planning for Value Added Tax (VAT) at the XYZ Accounting Firm (KJA) to enhance tax efficiency. In Indonesia, the self-assessment tax system requires taxpayers to calculate and report their own taxes, prompting businesses to seek strategies to minimize tax burdens and maximize profits. VAT, as a consumption-based tax, represents a significant source of government revenue. KJA XYZ supports its clients in VAT planning through measures such as utilizing automated Excel tools and providing education on tax regulations. Despite these efforts, challenges such as invoice data discrepancies have been identified. To address these issues, it is recommended that KJA XYZ further develop its automation systems and enhance communication with clients. The findings of this study indicate that effective VAT planning contributes positively to clients’ tax efficiency.

This study discusses the regulatory arrangement and investment climate in East Nusa Tenggara Province (NTT) as a strategic effort to increase investment attractiveness. Although it has great potential in the agriculture, fisheries, and tourism sectors, investment development in NTT has not been optimal due to overlapping regulations, complex bureaucracy, and lack of efficiency in licensing services. Based on the Stufenbau theory from Hans Kelsen, synchronization between Regional Regulation Number 3 of 2025 and Law Number 25 of 2007 is needed so that there are no conflicts or legal vacancies that can hinder the certainty of doing business. In addition, local governments have implemented various strategies to improve the investment climate, such as improving basic infrastructure, simplifying bureaucracy, promoting regional potential, developing human resources, and strengthening security and order. Other efforts are also being made through the digitization of licensing services and cooperation with the private sector to expand investment networks. Thus, an integrated regulatory and policy arrangement is expected to be able to create a competitive and sustainable investment climate in the NTT region.

Hospitals, as healthcare institutions, bear the responsibility of delivering safe, high-quality, and patient-centered services. Hospital accreditation serves as a crucial mechanism to ensure service quality and legal protection for patients, particularly in medical dispute cases. This study aims to analyze the impact of accreditation on patient legal protection, both preventively and repressively. The research employs a normative legal method with statutory and conceptual approaches, utilizing primary, secondary, and tertiary legal materials. Data were analyzed through document studies covering Law Number 17 of 2023 on Health, government regulations, presidential regulations, and technical regulations from the Ministry of Health regarding accreditation standards and procedures. The findings indicate that accreditation functions as a continuous evaluation mechanism to ensure medical services comply with safety standards and clinical governance, strengthens patients’ rights to information, informed consent, and quality care, and reduces the risk of medical disputes. However, implementation challenges exist, including limited resources, compliance performed as formalities, and inconsistent supervision. Therefore, accreditation is not merely an administrative symbol but a strategic legal instrument that enhances patient safety culture and hospital accountability, ensuring that healthcare delivery meets professional, ethical, and legal standards.

Non-governmental organizations (NGOs) play an important role in public policy networks as representatives of community interests, government partners, and advocacy actors. This study aims to analyze the role of NGOs in public policy networks in Garut Regency, as well as the challenges faced in increasing their contribution to policy formulation and implementation. The study uses a qualitative approach with descriptive-analytical methods. Data were collected through in-depth interviews, observations, and documentation studies of actors involved in the policy network. The results show that NGO involvement is still symbolic, power relations between actors are not yet equal, NGO institutional capacity is limited, and coordination within the policy network is less than optimal. The lack of regulatory support also weakens the position of NGOs in the public policy process. This study concludes that strengthening the role of NGOs through institutionalizing their involvement, developing regulations, increasing capacity, and establishing equal partnership patterns are important steps to improve the effectiveness of public policy networks in Garut Regency.

This study examines the Coldplay Gate phenomenon as a reflection of gender inequality and weak ethical relations in the workplace. The event, which began as a personal issue in the entertainment sphere, evolved into a public discourse because it revealed the vulnerability of women within organizational power structures. The workplace, which should uphold professionalism, instead demonstrates gender bias, subordination, and dysfunctional practices that undermine institutional integrity. This research employs a descriptive qualitative approach with a literature study as the main method. Data were collected from news articles, research reports, and official publications from both national and international institutions such as the World Bank Gender Data Portal (2024), Statistics Indonesia (BPS, 2024), the International Labour Organization (ILO), and Populix (2024). Data analysis was conducted using content analysis to identify key themes, including women’s subordination, abuse of power relations, and weak organizational ethics. The findings indicate that Coldplay Gate should not be understood merely as a personal scandal but as a reflection of unequal workplace structures. Empirical data reinforce this conclusion, such as women’s labor participation of only 55.41 percent, limited representation in strategic positions (15 percent of CEOs are women), and high levels of workplace discrimination (45 percent). These findings highlight the need for ethical awareness and gender sensitivity to be internalized within organizational culture. The study concludes that formal regulations must be accompanied by the development of a fair, safe, and inclusive professional culture, enabling workplaces to function as equal spaces for all individuals without barriers based on gender or power relations.

The paradigm of the Indonesian criminal justice system is currently undergoing a significant shift from a retributive approach toward a restorative one. Criminal offenses resulting from negligence (culpa) present a unique case within this transition, as they lack malicious intent (mens rea in the form of dolus), yet often result in severe harm or loss of life. Despite its potential, the application of restorative justice for culpa offenses remains hindered by fragmented and sectoral regulations among law enforcement agencies, leading to legal uncertainty and inconsistent implementation. This research aims to analyze the urgency of restorative justice in negligence cases and proposes a model for its reconstruction. Using a normative juridical research method with statutory and conceptual approaches, this study examines existing regulations from the National Police, the Attorney General’s Office, and the Supreme Court. The findings indicate that the current framework requires a structural reconstruction through the synchronization of inter-institutional policies and the integration of restorative justice principles into the National Criminal Procedure Code (KUHAP). This reconstruction is essential to ensure a unified standard that balances legal certainty, the rehabilitation of the offender, and the restoration of the victim’s rights in unintentional crimes.

The development of digital technology has transformed how institutions communicate with the public, including the Maritime and Logistics Education Corporation of Indonesia (PT PMLI). This study is motivated by the strategic role of Cyber Public Relations in building institutional image in the digital era. The research focuses on how PT PMLI implements Cyber PR strategies to establish its institutional image. The objective is to identify the strategies applied and how the image is built in digital spaces. This study employs Ronald D. Smith’s Cyber PR Strategy Theory and Veljkovic’s Institutional Image Theory, using a qualitative descriptive method through in-depth interviews with five internal and external informants. The findings show that PT PMLI conducts situation analysis and audits using a SWOT approach, with strengths in digital integration and proactive approaches, and weaknesses in limited human resources and state-owned enterprise regulations. Opportunities come from digital innovation and external collaboration, while threats include the spread of hoaxes and sensitive data exposure. The strategic objectives focus on increasing audience engagement through interactive and educational content, as well as maintaining online reputation through consistent and responsive communication. PT PMLI utilizes its website and social media platforms Instagram, TikTok, and YouTube and develops trend-based content evaluated through media plans and engagement indicators.

The development of information technology has driven significant changes in contracting practices, including the emergence of electronic contracts as a form of agreement in digital transactions. This study aims to analyze the legal basis, validity requirements, constituent elements, and legal status of electronic contracts under the Law of ITE, Government Regulation No. 71 of 2019, Government Regulation No. 80 of 2019, and the general principles of agreement in the Civil Code. The research employs a normative juridical method with a qualitative analytical approach through a literature review of legislation and relevant legal doctrine. The study’s findings indicate that electronic contracts fundamentally possess the same validity as conventional written contracts, provided they satisfy the validity requirements of Article 1320 of the Civil Code and the technical provisions set forth in the implementing regulations of the UU ITE. These provisions include the use of reliable electronic systems, adherence to the principles of prudence and good faith, and the provision of clear electronic information. Electronic contracts must also contain the essentialia, naturalia, and accidentalia elements as regulated in Government Regulation No. 71 of 2019, and they are subject to additional rules applicable to electronic transactions under Government Regulation No. 80 of 2019. The implications of this study underscore the importance of raising electronic system security standards, providing legal education for participants in digital transactions, and strengthening regulations on digital proof and evidentiary rules so that electronic contracts can deliver optimal legal certainty.

The formation of regional regulations (Perda) is a constitutional derivative of the implementation of regional autonomy within the framework of the Indonesian legal system. Substantively, Perda function as regulatory instruments aimed at accommodating the specific interests of local communities, in line with fundamental values, contextual needs, and the hierarchy of applicable laws and regulations. However, the high frequency of annulment or cancellation of Perda indicates dissonance or non-compliance with the principles of sound legislative formation. This phenomenon raises the urgency to review the extent to which philosophical, sociological, and legal foundations have been internalized and comprehensively implemented in the regional legislative process. Therefore, this study focuses on analyzing the relevance of these three fundamental foundations to the quality and legitimacy of regional legal products. This study adopts a normative-juridical legal research method, involving descriptive analysis of the corpus of laws and regulations, legal doctrine, and the empirical practice of Perda formation. The results highlight that: the philosophical foundation provides a normative orientation in the form of ethical-teleological values ​​and goals; the sociological foundation reflects the actual needs and social realities of the communities subject to regulation; Meanwhile, the legal basis guarantees formal legality and vertical and horizontal consistency with the national legal system. Key findings indicate that these three foundations are inherently relevant and complementary in determining the quality of regional regulations. Synergy and harmonious integration between them are essential prerequisites for producing regional legal products that have legal validity, are capable of upholding substantive justice, and are responsive to the dynamics of public needs.