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Digital transformation in government bureaucracy has become a strategic step to improve efficiency, accountability, and transparency, including in the management of regional legal products. In the Regional Secretariat of Tegal Regency, the process of submitting legal products is still done manually, which causes inefficiencies, delays, and a lack of document traceability. To address these issues, a web-based legal product submission application has been developed with document tracking features. This research uses the Waterfall system development method, and implements a FIFO (First In First Out) queuing system in the submission process, along with Role-Based Access Control (RBAC) for managing user access rights. The goal of this system is to create a faster, more transparent, and digitally documented application process. The implementation results show that the application is able to systematically and integratively manage the flow of submissions, corrections, verification, and the ratification of legal products. Features such as a Login page with CAPTCHA, analysis dashboards, tracking, and monthly reports enhance the monitoring and security functions of the system. This application can be an effective solution in supporting the digitization of regional legal bureaucracy, as well as providing ease and efficiency for regional officials in preparing and submitting drafts of legal products digitally.

Advances in information technology-based financial services are beginning to follow suit, in the form of peer-to-peer lending, which provides easy access to loans without the need for conventional financial institutions. However, this convenience brings new challenges, particularly regarding the protection of users' personal data. Many platform providers access excessive amounts of sensitive information, such as contacts, photos, and other personal data, which can be misused to the detriment of borrowers. Therefore, this study aims to identify and analyze regulations related to personal data protection, particularly in the field of peer-to-peer lending services in Indonesia. It also analyzes the role of financial institutions, namely the Financial Services Authority (OJK), in addressing potential violations committed by platform providers. Using a normative legal approach, the study shows that despite the existence of these regulations, implementation in the field is suboptimal, particularly in terms of monitoring illegal platforms. Furthermore, challenges to oversight include limited resources and a lack of digital literacy among the public, which results in many users not fully understanding the risks of sharing their personal data. This study also highlights the importance of collaboration between the OJK, the Ministry of Communication and Information Technology, and law enforcement agencies to strengthen oversight mechanisms and take action against violations. In addition, extensive public education regarding personal data security is needed to encourage greater vigilance in using digital services. Personal data protection must be a top priority in the development of financial technology to prevent privacy violations. Strict regulations and effective sanctions are expected to provide a deterrent effect and create a healthy and equitable fintech ecosystem in Indonesia. This study also recommends that the government accelerate harmonization between the Personal Data Protection Law (PDP Law) and financial services sector regulations, particularly regarding service providers' transparency obligations in managing consumer data.  

This study aims to analyze the efforts made by the Sukabumi City Civil Service Police Unit (Satpol PP) in enforcing Mayor Regulation Number 05 of 2014 concerning restrictions on the operating hours of night entertainment venues. The regulation was implemented to maintain public order, reduce social disturbances, and ensure community comfort, particularly during nighttime hours in urban environments. Using a sociological legal approach with qualitative methods, data were collected through interviews with relevant stakeholders, field observations, and literature reviews. The findings reveal that Satpol PP has undertaken various enforcement efforts, including routine patrols to monitor venue compliance, educational outreach to business owners regarding regulations, and administrative sanctions such as written warnings and temporary closures for violators. Despite these initiatives, several challenges hinder the optimal enforcement of the regulation. These include limited human resources and operational infrastructure within Satpol PP, inconsistent public awareness of the regulation, and resistance from certain business actors who view the regulation as a barrier to economic activity and local tourism development. Moreover, coordination between relevant agencies, such as tourism and licensing departments, remains suboptimal. This study emphasizes the need for stronger inter-agency synergy, increased budget allocation, and ongoing public education to foster better compliance. It also suggests capacity-building programs for enforcement officers and the implementation of community-based monitoring systems to enhance transparency and support. In conclusion, although Satpol PP has shown commitment to implementing the regulation, the effectiveness of enforcement can be significantly improved through strategic resource optimization, cross-sector collaboration, and a participatory approach involving both authorities and the community.

This Community Service (PkM) program aims to provide assistance in financial recording and direct involvement in the production process at the Wisnu Batik SME. The main focus of the activity is to support the sustainability of micro-enterprises based on local culture, particularly through improved management and the preservation of traditional values. The activity was carried out for two months in the form of field work practice (PKL), using participatory observation methods, semi-structured interviews, and direct documentation. One of the main results of the activity was the implementation of a quarterly financial recording system based on SIINAS (National Industrial Information System), which has been proven to improve the accuracy and transparency in the preparation of business reports. Furthermore, the direct involvement of the interns in the traditional batik production process provided important insights into the production stages, the cultural values ​​contained, and the challenges faced in maintaining quality and continuity of production. Analysis of the cost of goods manufactured (COGS) and monthly revenues showed that the Wisnu Batik SME has great potential for sustainable development if managed with a more systematic and professional approach. The synergy between good financial management and production process efficiency is an important foundation in strengthening the competitiveness of SMEs in the midst of market competition. This activity also serves as concrete evidence that collaboration between the world of education and MSMEs can encourage positive transformation in micro-business management towards a more modern, measurable, and culturally value-based direction.

The Annual Members’ Meeting (Rapat Anggota Tahunan or RAT) is the highest forum in cooperatives, serving as a medium for the board’s accountability to members as well as a venue for strategic decision-making. KSP Kopdit Obor Mas, one of the largest cooperatives in Eastern Indonesia with more than 240,000 members and assets reaching IDR 7.8 trillion, faces several challenges in conducting RAT, including low member participation, the complexity of financial reports, and the demand for compliance with regulations and the cooperative’s Articles of Association/Bylaws. This community service activity aimed to assist the implementation of RAT to ensure greater transparency, participation, and accountability. The methods included coordination with the board and supervisory committee, preparation of mentoring modules, socialization, simplification of financial reports, RAT simulations, and forum evaluation. The results show increased member participation, more accessible financial reporting, and a better-organized RAT conducted in accordance with regulations. The discussion highlights that mentoring activities strengthen Good Cooperative Governance and improve cooperative management practices. Thus, this activity contributes to enhancing institutional capacity and can serve as a model for sustainable cooperative development in other regions.  

This community service activity aims to increase the capacity of administrators and financial staff of Al-Musyaffa' Kendal Islamic Boarding School in preparing financial reports in accordance with basic accounting principles. Many Islamic boarding schools in Indonesia do not have a standardized financial recording and reporting system, even though financial transparency and accountability are very important in the governance of religious-based educational institutions. Activities are carried out through intensive mentoring, theoretical and practical training, and simulation of financial report preparation. The results of the activity showed an increase in participants' understanding and technical ability in recording, categorizing, and compiling systematic financial reports. This activity is expected to be the first step towards more professional and accountable financial management.

This community service activity aims to provide assistance to the Employees’ Cooperative (Kopkar) Poliplas Makmur Santosa in systematically preparing a cooperative performance report in accordance with the principles of good cooperative governance. The challenges faced by the partner include the absence of measurable performance indicators, the lack of a sustainable performance evaluation system, and limited understanding among the management regarding the preparation of a comprehensive performance report. The implementation methods of this activity include identifying the partner's needs, conducting training on the development of performance indicators, and providing technical assistance in preparing the cooperative’s performance report. The results of the activity indicate an improvement in the management’s understanding of the importance of performance measurement and their ability to compile a more structured annual performance report. It is expected that this assistance will enhance the accountability and transparency of the cooperative’s management and support its long-term sustainability.

The implementation of Smart Public Management (SPM) in village governance aims to enhance efficiency, transparency, and public participation in administrative services. This study analyzes the optimization strategy of SPM at the Pasie Laweh Lubuk Alung Village Head Office to support sustainable development. A qualitative descriptive approach was employed, using in-depth interviews, observations, documentation, and questionnaires with village officials and service users. The findings reveal several challenges in implementing SPM, including limited technological infrastructure, low digital literacy among officials, and limited community participation in tech-based services. To address these issues, strategies such as improving human resource capacity through digital training, strengthening infrastructure, and promoting the benefits of digital services to the public are necessary. Collaboration with educational institutions and the private sector is also essential to support the development of an optimal digital system. With the right strategies, the Pasie Laweh Lubuk Alung Village Head Office is expected to improve the effectiveness of digital public services, enhance governance transparency, and foster active community involvement. Optimizing Smart Public Management can serve as a model for other village governments in building a modern, efficient, and sustainable administrative system.

This study aims to identify and analyze the ratio legis of the principle that the Complete Systematic Land Registration (PTSL) program needs to be regulated and adhered to. Furthermore, this research also seeks to examine the legal consequences of the Complete Systematic Land Registration (PTSL) program. The awareness of the special position of land in the Indonesian national consciousness is also revealed in the Basic Agrarian Law (UUPA), which states the eternal relationship between the Indonesian people and the land. However, the term “controlled” in Article 33 of the 1945 Constitution does not imply that the state is the owner. The general explanation of the 1960 UUPA clarifies that the state (government) only controls the land. The meaning of land being “controlled” does not equate to “owned” but rather refers to certain authorities granted to the state as a power organization. Ownership of land rights must be proven by authentic or valid evidence in the form of a land rights certificate, where such certified ownership is an absolute requirement. Therefore, the Indonesian Government, through the Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency Number 6 of 2018 concerning Complete Systematic Land Registration, aims to facilitate the implementation of systematic and complete land registration as a government program. From this explanation, it can be concluded that the ratio legis of the Complete Systematic Land Registration (PTSL) program principle requires regulation and adherence to provide guarantees of legal certainty, transparency of information related to land parcels that can be utilized by legitimate parties, and ensure orderly administration in the field of land affairs, thereby delivering benefits and justice.

This study aims to examine the effect of media coverage on anti-corruption disclosure by State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the period 2009–2023. The research analyzes 195 sustainability reports published by listed SOEs in 2023. Content analysis is employed to assess the extent of anti-corruption disclosure, which serves as the dependent variable in this study. Media coverage is treated as the independent variable, while firm size, firm age, and industry classification are included as control variables. Legitimacy theory is used as the theoretical framework to explain the research findings. Multiple linear regression analysis is applied to test the hypotheses. The results indicate that media coverage has a highly significant positive effect on anti-corruption disclosure in the same year and a significant positive effect on disclosure in the following year. These findings suggest that media exposure encourages companies to respond to public pressure by enhancing transparency and accountability in addressing anti-corruption issues.

Digitalization has become the driving force behind transformation in the logistics sector, particularly at seaports, which serve as key nodes in the global supply chain. Indonesian ports face persistent challenges such as high logistics costs and long vessel turnaround times. By implementing digital technologies such as the Port Community System (PCS), Artificial Intelligence (AI), and Blockchain, ports can enhance operational efficiency, accelerate service processes, and improve transparency and accountability. Digital systems also enable real-time integration among stakeholders, contributing to faster cargo flow and reduced national logistics costs. However, the implementation of digitalization is not without significant barriers, including limited information and communication technology (ICT) infrastructure, low digital competencies among the workforce, and high initial investment costs. Furthermore, ports face organizational cultural resistance to change and cybersecurity risks that threaten operational continuity. Smaller ports in developing countries often struggle to adopt these technologies independently due to budget constraints. To overcome these challenges, synergy between the government, port operators, and technology providers is essential. Programs such as the National Logistic Ecosystem (NLE) represent a strategic step to accelerate sustainable digital adoption. With a holistic approach encompassing technology, human resources, and business processes, digitalization can become a key catalyst in enhancing the competitiveness of Indonesian ports on a global scale.

Timeliness of financial reporting is crucial for maintaining company transparency and credibility, especially in uncertain environmental conditions. This study attempts to evaluate the impact of environmental uncertainty on audit report lag, moderated by corporate governance mechanisms (through the proportion of independent commissioners, audit committee size, and audit quality). This study applies a quantitative methodology, utilizing data from 106 companies in the consumer cyclicals sector from 2020–2023, and analyzed using multiple linear regression. The findings of the study demonstrate that environmental uncertainty has positive significant effect on audit report lag. Audit committee size was found to weaken this relationship, while the percentage of commissioners who are independent and audit quality did not act as moderators. The ineffectiveness of independent commissioners is attributed to their limited direct influence on reporting policies, whereas Big Four auditors tend to prioritize prudence, thereby extending the audit process. These findings have implications for companies to enhance the effectiveness of internal oversight in responding to external dynamics to minimize audit report lag.

Stock price fluctuations, particularly in the energy sector, reflect market uncertainty regarding corporate performance and sustainability commitments. A high stock price indicates strong firm value. This study aims to provide empirical evidence on the influence of environmental performance and carbon emission disclosure on firm value, with profitability as a mediating variable. The study was conducted on energy sector companies listed on the Indonesia Stock Exchange during 2021–2023. The sample was selected using purposive sampling, resulting in 165 observations. Path analysis and Sobel test were employed. The results indicate that both financial and non-financial disclosures by companies can serve as either positive or negative signals influencing investor perceptions in decision-making. This supports signaling theory, which emphasizes the importance of information transparency to reduce information asymmetry and build market trust. Thus, companies, especially in the energy sector, must improve the quality and reliability of their disclosures by preparing transparent, accurate, and standard-compliant reports to strengthen their public image and increase firm value.

This study aims to analyze the effectiveness of Facebook and Instagram as public relations communication tools at MI Darun Najah Srobyong, Jepara. A qualitative approach was employed using observation, in-depth interviews with the public relations team, teachers, parents, and community leaders, as well as documentation analysis. The findings indicate that both platforms have contributed to improving information transparency, community engagement, and the school's public image. However, several challenges were identified, including limited human resources and digital literacy gaps among parents. The study recommends content management training, digital literacy programs, and enhanced two-way interaction to optimize the role of social media in elementary school communication strategies.

This study examines the Earnings Response Coefficient (ERC) as an indicator of market reaction to earnings announcements, focusing on several determining factors: Corporate Social Responsibility (CSR), financial distress, corporate growth, firm size, and earnings persistence. The primary issue addressed is the inconsistency of previous empirical findings regarding the influence of these factors on ERC, which motivates this study to reassess these relationships through a Systematic Literature Review (SLR) approach. The SLR method was employed to systematically collect, analyze, and synthesize evidence from prior studies to obtain a more comprehensive understanding. The findings reveal that CSR and earnings persistence produce mixed results—some studies show positive, negative, or insignificant effects on ERC—reflecting contextual differences and variations in investor perceptions. Meanwhile, financial distress and firm size generally have a significant positive impact on ERC, suggesting that larger firms and those perceived as financially stable are more likely to receive stronger market reactions. Corporate growth, on the other hand, mostly shows no significant effect. The synthesis highlights that the relationship between these factors and ERC is context-dependent, influenced by company characteristics and the level of information transparency provided to investors. This study concludes by emphasizing the need for a more integrative and contextual approach in analyzing the determinants of ERC and recommends further research to deepen understanding of how market responses to earnings information are shaped by these factors.

The rapid technological developments of this decade have had a positive impact on the transparency of information in financial reports. Transparent financial report information demonstrates the quality of the financial reports. Public accountants are tasked with providing an opinion on the fairness of the presented financial reports. The standard used by a public accountant in assessing the fairness of financial reports is the Public Accounting Auditing Standards (SPAP). The SPAP contains guidelines for carrying out the audit cycle systematically and in accordance with procedures, starting from the pre-engagement, planning, and reporting stages. Therefore, it is crucial to conduct audit report preparation training for prospective auditors, conducted by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University through a community service program. This community service activity took as participants prospective auditors from STIE Semarang students at KAP Sarastanto and Rekan in Semarang City. This activity was carried out so that prospective auditors could be provided with the knowledge and skills to complete the audit cycle from pre-engagement to reporting. The methods used in this community service program were presentations and mentoring, while the training material for preparing audit reports was carried out by the community service team and practitioners (auditors) from KAP Sarastanto and Rekan. The results of this training show that prospective auditors (STIE Semarang students) are able to understand the audit cycle systematically and are able to realize the importance of audit reports for stakeholders.

Contemporary church organizations in Indonesia face a phenomenon of volatility characterized by fluctuations in congregation membership, persistent internal conflicts, external pressures from changing times, and a crisis of trust in its leaders. There is a significant gap between the theological idealism of servant leadership as taught in Mark 10:42-45 and the reality of leadership practices in the field, which often tend to be authoritarian, conflict-driven, and underserved. This study aims to analyze the application of the principle of servant leadership based on Mark 10:42-45 as a solution to face the challenge of the volatility of contemporary church organizations in Indonesia. The goal is to identify volatility challenges, analyze leadership practice gaps, and formulate effective servant leadership implementation models to restore trust and achieve sustainable congregation growth. This study uses a qualitative research method with a library research approach. Data from various literature sources were analyzed in depth to synthesize the theological concept of servant leadership with organizational management theory and the practical context of the church in Indonesia. The results of the study show that servant leadership is an effective solution to the volatility of the church. It was found that the main challenges in its implementation were hierarchical organizational culture and resistance to change. As a solution, this study formulates a model of servant leadership integration built on four pillars: strong spiritual foundations, adaptive leadership, collaborative governance, and continuous learning. The implementation of this model is through practical strategies such as transparency, empowerment of the congregation.

This study aims to explore and analyze the implementation of internal control mechanisms within Ministries/Agencies that received a disclaimer opinion on their audited financial statements. It also examines the form of financial transparency applied by these institutions in the preparation of their financial reports. The research focuses on the role of government internal audits in two institutions: the Ministry of Marine Affairs and Fisheries and the Indonesian Maritime Security Agency (BAKAMLA), utilizing a qualitative literature synthesis approach. The research method employs a descriptive qualitative design. Based on the findings, it is concluded that the lack of supervision by internal auditors and the Supreme Audit Agency (BPK) over these two institutions stems from several factors: limited competence and capacity of internal auditors, weak internal control systems and structures, lack of auditor independence, and inadequate routine monitoring and evaluation. Furthermore, in preparing financial reports, Ministries and Agencies are required to adopt financial transparency practices by preparing financial statements in accordance with Government Accounting Standards (SAP), disclosing complete notes to financial statements, and utilizing transparent and integrated financial applications.

The development of Artificial Intelligence (AI) has brought significant transformations across various sectors, including legal education. Law students, as future legal professionals, must understand both the opportunities and challenges posed by AI. Nowadays, there is no comprehensive regulation governing the use of AI in legal education, raising concerns abour legal gaps, academic intregrity, and graduate competency. This study aims to analyze the impact of AI on law students and highlight the urgency of establishing regulatory frameworks for its use. The research employs a qualitative method with a normative juridical approach. The findings indicate that while AI can enhance the productivity of law students, it also has the potential to erode critical thinking skills and endanger students’ personal data if misused. Therefore, regulations are needed to define clear boundaries for AI use, ensure source transparency, and strengthen legal education curricula to adapt to technological advancements.

Indonesia, as the country with the largest Muslim population, has great potential in developing Islamic philanthropy, particularly through the stock waqf instrument. Stock waqf allows sharia stocks to be managed to generate dividends or capital gains, which are then distributed to social programs. This study aims to analyze the effectiveness of digital stock waqf management through MotionTrade by PT MNC Sekuritas, as well as to identify the challenges and opportunities in its implementation. The research method used is qualitative, with a field approach for data collection using semi-structured interviews, non-participant observation, and documentation at PT MNC Sekuritas Surabaya and waqf institutions such as BWI and RZI. The research results show that through the MotionTrade application, donation management is carried out based on the POAC principles (Planning, Organizing, Actuating, Controlling) in accordance with sharia, with transparency and professionalism through the philanthropic features of MotionTrade. Collaboration with trusted nazhir institutions such as BWI, RZI, and BAZNAS ensures that the donations are properly targeted, covering assistance for Gaza, orphans, healthcare services, qurban (animal sacrifice), and scholarships. However, there are still challenges such as digital literacy, resource management, and continuously evolving regulations. With proper management and cross-institutional support, stock waqf and digital philanthropic donations through MotionTrade have the potential to become strategic instruments for improving the welfare of the Muslim community in Indonesia.