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This article examines the complex interactions between the military and civil society in regions affected by conflict, approached from a sociological-legal perspective. The study seeks to understand how military power influences civil society, the ways in which legal and social legitimacy are established, and how local communities respond to military presence and control. Employing a qualitative case-study methodology, the research utilized in-depth interviews with community members and military personnel, extensive field observations, and detailed analysis of relevant legal documents. The findings reveal that military power structures significantly impact civil rights, security, and social dynamics, with interactions ranging from cooperative engagement to open conflict. Furthermore, the legitimacy of military actions is closely linked to factors such as operational performance, transparency, accountability, and social acceptance by local populations. Based on these insights, the article argues for the importance of improving communication channels between military forces and communities, integrating formal legal frameworks with local norms and practices, and actively involving community members in security and governance programs. These measures are proposed as strategies to enhance the legitimacy of military operations, reduce conflict, and promote long-term social stability. The study contributes to the broader understanding of civil-military relations by highlighting the sociological and legal dimensions of military influence in conflict-affected areas.

The provision of grants by local governments to vertical agencies of the central government often raises legal tensions over local fiscal autonomy. This study aims to examine the implications of such grant disbursements through the lens of the General Principles of Good Governance (AUPB) and the principles of good financial governance. Employing a normative legal research method, this study analyzes the coherence between the discretionary powers of regional heads and the standards of clean governance. The research findings indicate that grant policies for central government agencies often disregard the principles of prudence and utility, with local budget allocations instead used to fund matters constitutionally the responsibility of the central government (the State Budget). This practice has the potential to become a source of abuse of authority (detournement de pouvoir) if not grounded in objective parameters of local public needs. This study concludes that evaluating grant policies through the AUPB framework, particularly regarding transparency, accountability, and participation, is crucial to preventing local financial subordination. More restrictive regulatory reforms are needed to ensure that grant expenditures remain focused on improving the quality of public services and community welfare at the local level without compromising national fiscal stability.

The case of medical malpractice involving a toddler in Bima has attracted public attention and raised the urgency of evaluating legal accountability mechanisms in healthcare. This study aims to analyze the law enforcement process and the forms of legal responsibility that can be imposed on medical personnel and healthcare institutions suspected of involvement. Using a normative juridical approach, this study examines relevant laws, doctrines, and legal literature, including provisions in the Medical Practice Law, the Health Law, the Hospital Law, and the Criminal Code. The results indicate that law enforcement in malpractice cases can be pursued through administrative, civil, and criminal channels, depending on the level of negligence and the resulting consequences. Medical personnel can be held personally liable for violations of professional standards, while healthcare institutions can be held accountable based on the principle of vicarious liability. This study concludes that the case in Bima underscores the importance of strengthening regulations, improving medical service standards, and ensuring transparency in law enforcement to protect patient rights, particularly children.

The distribution of Village Fund Direct Cash Assistance (BLT) is a government program aimed at alleviating the economic burden on affected communities. However, the data collection, verification, distribution, and reporting processes are still largely manual, potentially leading to data errors, duplication, and distribution delays. This study aims to design and implement a web-based BLT Village Fund information system that can simplify recipient data management, monitor distribution, and generate accurate reports. The methods used include database design, module implementation for sub-district administrators, village operators, treasurers, and village officials, and system testing using the Black Box method to evaluate functionality. The system is equipped with features for managing recipient data, verifying eligibility, sending data to the treasurer, inputting proof of transfer, uploading proof of distribution, recapitulating distribution, and printing reports. The test results show that all modules run according to specifications, are able to handle various input conditions, and produce accurate output. Field trials show that the system is easy to use, improves administrative efficiency, accelerates the distribution process, and supports transparency and accountability. In conclusion, the Village Fund Direct Cash Assistance (BLT) information system is effective as a tool for data management and aid distribution, minimizing errors, and supporting the smooth operation of the BLT program at the village level.

This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.

The practice of adulterating RON 92 (Pertamax) fuel has the potential to violate consumer rights and is contrary to applicable laws and regulations. The practice of mixing lower-quality fuel and then marketing it as RON 92 results in material and immaterial losses for users, including reduced vehicle performance and a loss of trust in business operators. This research aims to analyze the legal protections available to consumers regarding the practice of adulterating fuel based on Law Number 8 of 1999 concerning Consumer Protection and related provisions in Law Number 22 of 2001 concerning Oil and Gas. The research method used is normative legal research with a library research approach, through analysis of relevant laws and regulations, scientific literature, and secondary legal sources. The results indicate that the practice of adulterating fuel violates consumers' rights to comfort, security, safety, and accurate information as stipulated in Article 4 of the Consumer Protection Law, and violates the obligations of business actors as stipulated in Articles 7 and 8 of the Consumer Protection Law. Business actors can be held accountable for civil damages, dispute resolution through the Consumer Dispute Resolution Agency (BPSK), or subject to administrative and criminal sanctions in accordance with the Oil and Gas Law. Therefore, legal protection for consumers in cases of fuel adulteration requires an interconnectedness between effective government oversight, firm law enforcement, business actor accountability, and increased consumer legal awareness to ensure legal certainty and fairness in trade activities.

This study examines legal protection for victims of criminal offenses from a victimological perspective, emphasizing the position, rights, and needs of victims within the criminal justice system. Victimology, as a scientific discipline, highlights that victims are not merely objects of crime but subjects who are entitled to protection, restoration, and justice. This research employs a normative juridical method supported by a conceptual and statutory approach to analyze existing legal frameworks governing victim protection. The findings indicate that although legal instruments have provided various forms of protection such as restitution, compensation, and psychological assistance their implementation remains suboptimal due to institutional limitations, lack of awareness, and procedural constraints. From a victimological standpoint, effective protection requires a balanced approach between offender accountability and victim recovery, including recognition of victims' rights, access to justice, and comprehensive rehabilitation. Therefore, strengthening regulations, improving institutional coordination, and adopting a more victim oriented justice system are essential to ensure optimal legal protection for victims of criminal acts.

The rapid development of Artificial Intelligence (AI) has brought significant changes to the criminal justice system, particularly in criminal investigations and evidentiary processes, while simultaneously raising complex legal and ethical challenges. Objective: This study aims to analyze the legal implications of the use of AI in criminal investigations, focusing on its benefits, risks, and challenges related to the admissibility of AI-based evidence, as well as the need for regulatory frameworks that ensure fairness, transparency, and accountability. Methods: This research employs a normative qualitative approach through the analysis of legal regulations, a review of legal and technological literature, and a comparative approach across jurisdictions, complemented by case studies of AI applications in law enforcement practices. Results: The findings indicate that AI enhances investigative efficiency through data analysis, crime prediction, and digital forensics; however, it also poses risks such as algorithmic bias, human rights violations, and issues concerning the reliability and transparency of evidence. Furthermore, differences across legal systems result in the absence of uniform standards for the admissibility of AI-based evidence. Therefore, adaptive regulatory frameworks grounded in the principles of fairness, transparency, and accountability are required, along with strengthened human oversight to ensure that the use of AI aligns with the principles of justice and human rights protection.

Taxpayer compliance is a crucial factor in optimizing state revenue to support national development financing independently. This study aims to analyze the dynamics of taxpayer compliance in Indonesia by examining two main aspects: individual awareness and the effectiveness of the tax system. The method used is a descriptive qualitative approach with a literature review of various national journals from the last five years. The findings indicate that taxpayer compliance is influenced not only by internal factors such as knowledge, awareness, and tax morale but also by external factors such as tax service quality, system digitalization, and regulatory complexity. Tax reforms and the implementation of digital systems such as e-filing and e-billing have been proven to significantly increase taxpayer compliance through ease of access and reporting efficiency. However, real challenges remain, such as low community tax literacy and perceptions of unfairness regarding the management of tax funds by the government. Therefore, a strong synergy is needed between increasing public awareness through continuous education and improving the taxation system to create sustainable and optimal compliance. Improving transparency and accountability in the management of tax funds is a strategic step to strengthen public trust in tax authorities in Indonesia.

This community service program aims to empower students. The lack of digital business literacy and knowledge about Islamic entrepreneurship in Islamic-based schools, as well as the application of sharia business principles, are the main drivers of this program. The activity implementation technique uses the Participatory Action Research (PAR) methodology. Problem identification, needs analysis, preparation of materials and instruments, pre-testing, training in Islamic business ethics and entrepreneurship theory, digital business practices, mentoring, post-testing, and program evaluation are some of the steps included in the activity. A total of 60 12th-grade students and ten instructors participated in this activity. The results showed that students' knowledge of sharia-based digital business, digital marketing skills, and entrepreneurial drive all increased. Student interest in starting a business increased by 78%, and participants' understanding of digital literacy increased by 85%. Furthermore, the program successfully instilled the ideals of Islamic entrepreneurship, such as accountability, honesty, and trustworthiness, as well as the prohibition of usury in digital business operations. In addition to encouraging the development of an Islamic digital business community within the educational environment, this community service program helps students develop personalities with noble morals, creativity, and adaptability.

This study aims to evaluate the application of environmental management accounting in the management of work programs at the Bangkalan Regency Environmental Agency. The research is motivated by increasing environmental problems, particularly waste volume and limited management facilities, while environmental management accounting has the potential to assist agencies in identifying, measuring, and reporting environmental costs as a basis for decision-making and public accountability. This study used a qualitative method with a case study approach at the Bangkalan Regency Environmental Agency. Data were collected through interviews, observations, and documentation studies. The results show that the Environmental Agency has implemented environmental management accounting, but its recording is still manual and does not separate environmental costs from general operational costs. This condition complicates cost evaluation and program impact assessment. Work program management has been structured and evaluated regularly, but performance measurement still focuses on output, not long-term environmental impact. Information transparency is also still limited to activity publications. Overall, the application of environmental accounting is at a basic stage and has not been fully integrated into the work program planning and evaluation process. The findings of this study provide theoretical and practical implications in the form of strengthening understanding of the role of environmental management accounting and the need to improve the work program recording and evaluation system at the Bangkalan Regency Environmental Agency.

This study is motivated by the fact that the regulation of securities investment and direct investment in Indonesia still faces legal harmonization issues between the provisions of Law No. 4 of 2023 concerning the Development and Strengthening of the Financial Sector particularly those governing the capital market and Government Regulation No. 63 of 2019 concerning Government Investment. This research aims to analyze the compatibility, substantial differences, and legal implications of the two regulations in the context of establishing an integrated and equitable investment legal system. This study applies a normative juridical approach with a descriptive analysis method. Data were collected using a literature study technique through a review of legislation, legal literature, and related policy documents. Furthermore, the data was analyzed using qualitative data analysis techniques with an emphasis on systematic interpretation and the principle of harmonization of laws and regulations. The results of this study indicate that there is still a lack of synchronization between the regulation of securities investment in the capital market and the mechanism of direct investment by the government, particularly in terms of authority, risk management, and legal accountability. The findings of this study imply the need for improvements to derivative regulations and implementation guidelines that are capable of integrating capital market legal principles with government investment policies in order to create legal certainty and effective management of national investments. Keywords: Legal Harmonization, Securities Investment, and Government Investment

The doctrine of Christology as the foundation of the Christian faith has become an important theological issue that must be understood, believed, and examined as a form of accountability of faith. Since the early church, the understanding of Jesus Christ and His work has been affirmed through various church councils that defined His divinity and humanity according to biblical testimony. However, throughout church history, various theological, historical, and modern criticisms concerning Jesus have continued to emerge. Questions regarding His existence, divinity, life, and teachings are still widely debated, including on social media today. This study aims to analyze the doctrine of Christology in the development of church history, identify forms of criticism toward Jesus that challenge the church, and examine them as opportunities for evangelism. The study employs a literature review method using theological and historical analytical approaches to relevant sources, which are systematically described. The findings show that criticism of Jesus is not only a challenge but also an opportunity for the church to develop contextual and dialogical evangelistic approaches. A sound understanding of Christology and contemporary criticisms can help the church formulate evangelistic strategies that are relevant, effective, and communicative.

MSMEs have a strategic role in supporting regional economic growth, but they still face many obstacles in financial management and the preparation of accountable financial statements. Elok Mekar Sari Surabaya MSMEs are one of the business actors that face limitations in the implementation of accounting systems and financial transparency. This community service activity aims to increase the understanding and ability of MSME actors in implementing a simple accounting system and strengthen transparency in business financial management. The method of implementing activities includes initial observation, identification of needs, training in recording financial transactions, assistance in the preparation of financial statements, and evaluation of activity results. The results of the service show an increase in partners' understanding of the importance of systematic transaction recording, separation of personal and business finances, and the preparation of more structured financial statements. In addition, partners are able to implement a simple financial recording system that supports transparency and business decision-making. This activity is expected to increase the accountability of financial management and support the sustainability of the MSME business of Elok Mekar Sari Surabaya.

In the education system, learning evaluation plays a fundamental role in measuring students' academic competency achievement. This study was designed to comprehensively examine the importance of high-quality learning instruments and the strategic role of assessment frameworks in ensuring the instrument's alignment with the formulated learning objectives. A qualitative, descriptive approach based on a literature review was used. The study's findings indicate that assessment frameworks serve as a framework or blueprint capable of validly and reliably mapping competencies, material coverage, and assessment weighting. Systematic implementation of assessment frameworks has been proven to increase the transparency and accountability of evaluations, while also supporting educators in integrating Islamic values ​​into the context of Islamic Religious Education (PAI). However, its implementation still faces obstacles, including limited teacher competency in developing Higher Order Thinking Skills (HOTS)-based questions, as well as constraints related to time and resource availability.

This study examines the role of the Karawang Cerdas Scholarship in fostering students’ responsibility and learning motivation in Islamic Religious Education (PAI) among 11th-grade students at MAN 2 Karawang. The study was motivated by the importance of developing responsibility and learning motivation as essential objectives of Islamic education while exploring the scholarship’s contribution beyond financial assistance. A qualitative case study approach was employed, with data collected through interviews, observations, and documentation involving scholarship recipients, PAI teachers, and program administrators. Data were analyzed using the Miles and Huberman model through data reduction, data display, and conclusion drawing. The findings indicate that the Karawang Cerdas Scholarship strengthens students’ academic responsibility, discipline, compliance with school regulations, awareness of maintaining the school’s reputation, and accountability in utilizing scholarship funds through the Statement of Absolute Responsibility (SPTJM). The program also enhances learning motivation, reflected in increased enthusiasm, active classroom participation, sustained academic achievement, and clearer educational goals. These improvements contribute to higher attendance, better PAI learning outcomes, fewer disciplinary violations, and the development of positive character traits. The study concludes that the Karawang Cerdas Scholarship functions not only as financial assistance but also as an effective instrument for character development and learning motivation.

This article examines pneumatological methods and spiritual practices across three Pentecostal seasons: Classical Pentecostalism, Charismatic, and Neo-Charismatic. It highlights the importance of these three movements within the framework of the development of the Pentecostal-Charismatic Church in Indonesia. This research begins with the observation that scholars continue to use the terms Pentecostal, Charismatic, and Neo-Charismatic overlappingly, despite their unique theological and practical emphases. This article presents a critical-comparative literature review on baptism in the Holy Spirit, speaking in tongues and spiritual gifts, forms of spirituality, interdenominational relations, theological risks, and ecclesiological implications. The research finds that Classical Pentecostalism emphasizes baptism in the Holy Spirit and speaking in tongues as the primary evidence, Charismatics extend Spirit-led activities toward cross-denominational renewal, while Neo-Charismatics place additional emphasis on power, miracles, healing, spiritual warfare, and success in life. The contribution proposed in this article is a theological typology that can be used for critical reading of Pentecostal-Charismatic practices in Indonesia while still appreciating the richness of the experience of the Spirit. This typology can help churches consider experience, Scripture, Christian character, and ecclesiastical institutional accountability in a more balanced way.

The increasing number of corruption cases involving School Operational Assistance (BOS) funds has become a serious challenge for the education sector in Indonesia. These cases not only undermine public trust in educational institutions but also hinder the achievement of equitable and quality education. This study aims to analyze the role of professional leadership in preventing and addressing the misuse of BOS funds within educational institutions. The research employs a qualitative approach through literature review and analysis of relevant regulations, scholarly publications, and documented corruption cases in the education sector. The findings indicate that professional leadership characterized by integrity, accountability, transparency, and strong ethical commitment plays a significant role in minimizing opportunities for corruption. Effective leaders are able to establish robust internal control systems, promote a culture of honesty, and ensure participatory financial management involving various stakeholders. Furthermore, continuous supervision and adherence to governance principles strengthen institutional resilience against financial misconduct. The study implies that strengthening leadership capacity and ethical values among educational leaders is essential for improving financial governance and fostering public confidence in educational management. Professional leadership is therefore a crucial factor in supporting clean, transparent, and sustainable education administration.

This study aims to examine the effect of village apparatus capacity on accountability in village fund management, with the village financial system (SISKEUDES) as an intervening variable in Letti District, Southwest Maluku Regency. The research assessed whether the competence, knowledge, and administrative ability of village officials can improve transparent and accountable fund management. This study employed a quantitative approach using a saturated sampling technique, involving all 42 apparatus members as respondents. Data were collected through questionnaires and analyzed using multiple regression and the Sobel test to examine direct and indirect effects. The findings show that village apparatus capacity has a positive effect on village fund management accountability. This indicates that human resource capacity can support responsible planning, implementation, reporting, and evaluation of village funds. However, the village financial system does not significantly affect village fund management accountability. In addition, SISKEUDES does not function as an intervening variable in the relationship between village apparatus capacity and accountability. These results imply that strengthening human resource capacity remains more decisive than system use.

Women's involvement in election supervision remains relatively low, despite the significant number of female voters in many regions. This condition indicates a gap between women's electoral participation as voters and their active role in ensuring fair and transparent elections. Therefore, this community service activity aims to increase women's understanding and participation in election supervision through community-based outreach and education programs. The methods used include structured outreach sessions, interactive discussions, question-and-answer forums, and the provision of educational materials related to participatory supervision and the importance of democratic accountability. This activity was carried out in East Lombok Regency with the active involvement of various women's organizations and local community groups. The results showed a noticeable increase in participants' understanding of the importance of election supervision, including their awareness of rights and responsibilities as citizens. In addition, there was a growing commitment among participants to be actively involved in supervision efforts, both individually and collectively. This program is expected to encourage more inclusive, participatory, and equitable election supervision, while also strengthening women's roles in supporting democratic processes at the local level.