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The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization

Illegal logging is a serious environmental problem in Indonesia due to its direct impact on forest destruction, biodiversity loss, and increased carbon emissions. The Indonesian government has established various public policies and legal instruments to address illegal logging practices, such as the Forestry Law, the licensing system, and strengthening law enforcement agencies. However, the effectiveness of these policies remains a concern, given that illegal logging cases continue to occur in various regions. This study aims to assess the effectiveness of public policies in enforcing environmental law, focusing on illegal logging cases in Indonesia. The method used in this study is a normative juridical approach by examining regulations, government policies, and secondary data from reports from relevant institutions and previous research results. Analysis shows that despite comprehensive public policy design, its implementation still faces various obstacles, such as weak oversight, poor coordination between institutions, limited human resources, and corrupt practices. Furthermore, social and economic factors in communities surrounding forests also influence the success of environmental law enforcement. Therefore, strengthening law enforcement agencies, transparency and accountability, and active community involvement in forest management are essential. With these improvements, public policy is expected to be more effective in preventing and combating illegal logging for the sake of environmental sustainability in Indonesia.

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 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.

Infrastructure development as a National Strategic Project (NSP), such as the Yogyakarta-Bawen Toll Road, aims to improve public welfare but often faces a crucial issue in the land acquisition process, namely the determination of compensation. This research examines the application of substantive justice, which focuses not only on procedural compliance (procedural justice) but also on the fairness and adequacy of the final outcome for the entitled parties. Using a juridical-empirical approach, this article analyzes two main problems: first, how substantive justice is realized in the deliberation stage of determining compensation and what factors cause disagreement from residents. Second, how the overall stages of land acquisition affect the achievement of substantive justice and the obstacles encountered. The analysis shows that although the land acquisition stages have procedurally followed Law No. 2 of 2012, the achievement of substantive justice is still hindered. Factors such as the appraisal of compensation which is deemed not to cover non-physical losses, lack of transparency, and an imbalanced bargaining position in deliberations are the main causes of disagreement. Obstacles in the planning, socialization, and payment stages also impede the realization of a complete sense of justice for the affected communities. This study is expected to contribute to the development of land acquisition policies that prioritize fairness, transparency, and the protection of the rights of affected communities.

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.

Population administration services are essential public services that fulfill the civil rights of the community. However, the process of changing Family Card (KK) data at the village level often faces problems, such as complicated procedures and limited access to services. With the development of information technology, village governments are required to implement digital-based service innovations through a digital governance approach. This study aims to evaluate the effectiveness of digital governance implementation in population administration services through the LAPAK SARAH application for Family Card data changes in Dayu Village, Nglegok District, Blitar Regency. The approach used in this study is descriptive qualitative with data collection techniques in the form of in-depth interviews, observation, and documentation. Research informants included village officials and community members as service users. The results showed that the use of the LAPAK SARAH application could improve the performance of population administration services, as indicated by faster service times, easier access, and increased service transparency and accountability. From a digital governance perspective, the role of village officials, cooperation with the Population and Civil Registration Office, and community participation improved service quality. However, this study also found obstacles such as limited digital literacy among the community, differences in village device capacity, and technical infrastructure constraints. The success of digital population administration services at the village level is not only determined by the use of technology, but also by the quality of governance and the readiness of the parties involved.

The abuse of authority by public officials within Indonesia’s governmental administration has become an increasingly urgent issue to address. Such misconduct undermines the fundamental principles of good governance  including transparency, accountability, and justice which are essential for ensuring efficient and effective government operations. This study aims to conduct an in-depth analysis of the forms of abuse of authority by public officials, the factors influencing such behavior, and its impact on the effectiveness of governance and public trust. The research employs a normative approach with a prescriptive legal method, analyzing legislation related to the abuse of authority as well as a case-based approach to explore the implementation of authority by public officials in governmental practice.The findings indicate that abuse of authority may occur in various forms, such as exceeding the limits of granted power, conflating different authorities, or acting arbitrarily for personal or group interests  all of which contradict the principle of legality governing governmental actions. Moreover, such practices negatively affect the quality of public services and tarnish the image of governmental institutions. The study also finds that although Law No. 30 of 2014 on Government Administration provides a clear legal framework, its implementation remains hindered by weak internal and external oversight systems. Therefore, this research recommends strengthening more effective supervision mechanisms, enhancing transparency in administrative decision-making processes, and involving the public in monitoring efforts to ensure that public officials exercise their authority in accordance with established objectives in pursuit of a clean and just government.

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 aims to systematically analyze the literature on the implementation of external evaluation systems and accreditation management in improving the quality of Islamic education. It also seeks to provide a more comprehensive understanding of best practices that can be applied by Islamic educational institutions in responding to increasingly complex quality demands. Using the Systematic Literature Review (SLR) method with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) approach, this study identifies themes, strategies, and challenges found in previous studies. Articles were identified from Google Scholar, Garuda, and ScienceDirect databases within the 2012–2024 period. The selection process involved a step-by-step screening of titles and abstracts, resulting in 15 main articles for further in-depth review. The findings indicate that external evaluation functions as a strategic instrument to enhance accountability, transparency, and quality control in educational institutions. Key themes identified include the importance of a Total Quality Management (TQM) culture, the strategic role of Management Information Systems (MIS) in data governance, and the gap between administrative compliance and substantive quality improvement. This study concludes that effective accreditation management requires a shift from a bureaucratic approach toward a culture of continuous improvement integrated with Islamic values and oriented toward overall educational quality enhancement.

Marriage confirmation services are often hampered by manual procedures, leading to delays and administrative errors. This study aims to design and implement a web-based Marriage Confirmation Information System to facilitate registration, document uploads, and online monitoring of verification status and court schedules. The system was developed using the PHP programming language and MySQL database using the Waterfall method, encompassing analysis, design, implementation, and testing. The results show that the system is capable of optimally performing all managerial functions, from document validation to report automation. Black Box testing confirmed that all features functioned as expected and were easy to use. In addition to improving bureaucratic efficiency, the system ensures data security through login encryption and provides transparency through real-time status tracking. The presence of this platform significantly saves time and transportation costs for the public, as bureaucratic processes can be monitored from anywhere. In conclusion, this system successfully supports the digitalization of public services and improves the quality of administration within the Office of Religious Affairs (KUA) and Religious Courts, thereby realizing more effective, efficient, accountable, and modern governance for all levels of society

This study aims to examine the service performance of the Women’s Empowerment and Child Protection Agency (DPPPA) of Gorontalo Regency in handling cases of violence against children. The study focuses on addressing the service performance from several aspects; (a) productivity, (b) service quality, (c) responsiveness, (d) responsibility, and € accountability. This study was conducted based on the persistently high number of cases of violence against children, which require effective, responsive, and accountable public service handling from the local government. This study employed a qualitative method with a descriptive approach. Data collection techniques included observation, interviews, and documentation, while data analysis used the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The findings indicate that service productivity is fairly good, as reflected in a clear case-handling flow, though it remains constrained by limited human resources and cross-sector coordination. Service quality is considered positive in terms of empathetic attitudes and the availability of private service spaces; however, the quality of physical facilities and the availability of professional personnel still need improvement. Officers’ responsiveness is relatively quick at the initial stage, but follow-up information on cases is not consistently provided. Responsibility for implementing procedures is in accordance with standard operating procedures, although completion times are often lengthy. Meanwhile, administrative accountability functions well, but the transparency of information to victims still needs to be strengthened.

Community dues are a form of public participation in supporting social activities and neighborhood development. However, low participation in paying dues remains a common issue in many communities. This study aims to analyze the role of community awareness and the management system of youth organizations in improving the effectiveness of dues collection in Neighborhood 15, Geluran, Sidoarjo. The method used is Asset-Based Community Development (ABCD), with data collected through observation, interviews, and focus group discussions. The results show that increased community awareness, supported by continuous socialization, has positively influenced residents’ perceptions, transforming dues from being seen as a burden into a shared responsibility. In addition, improvements in management systems, including transparent financial recording and regular reporting, have strengthened public trust. The findings also indicate a strong relationship between awareness and management systems, where transparency enhances trust and encourages higher participation. Furthermore, the ABCD approach successfully utilizes local assets such as youth involvement and social solidarity, leading to strengthened community engagement and the emergence of local leadership. Despite these improvements, some residents still show inconsistent participation, indicating the need for continuous efforts to sustain the program. This study highlights the importance of integrating awareness-building and transparent management to achieve sustainable community participation.

The rapid advancement of digital technology has fundamentally altered the landscape of public governance, compelling local governments to adapt and embrace digital transformation. This study investigates the challenges and opportunities faced by local governments in Indonesia in implementing digital governance transformation within the framework of Society 5.0. Using a systematic literature review and case study methodology, this research analyzes governance transformation policies, institutional readiness, digital infrastructure, and human resource capacity across selected Indonesian regional governments. The findings reveal that while significant opportunities exist including enhanced public service delivery, improved transparency, citizen participation, and inter-agency coordination substantial challenges persist in digital infrastructure disparities, limited human resource capacity, regulatory ambiguity, and cybersecurity vulnerabilities. The study identifies five critical success factors for effective digital governance transformation: strong political commitment, adequate digital infrastructure investment, comprehensive human resource development, adaptive regulatory frameworks, and inclusive citizen engagement mechanisms. This research contributes to the theoretical discourse on e-government and digital governance in the context of developing countries, while offering practical policy recommendations for local governments navigating the transition to Society 5.0. The implications extend to policymakers, practitioners, and scholars engaged in public administration reform in the digital age.

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 article aims to analyze the strengthening of the enforcement of the advocate's code of ethics as an instrument in enhancing the professionalism of the legal profession in Indonesia. The main issue examined is how the regulation of the advocate's code of ethics within the Indonesian legal system and the effectiveness of its enforcement in realizing professional standards. This research uses a normative juridical method with a legislative and conceptual approach, based on the analysis of Law Number 18 of 2003 concerning Advocates, the Indonesian Advocate Code of Ethics, and relevant legal doctrines. The research results show that normatively, the regulation of the advocate's code of ethics has a strong and comprehensive legal foundation, encompassing the principles of independence, integrity, confidentiality, and professional responsibility. However, in practice, the enforcement of the code of ethics still faces various obstacles, such as weak supervision, fragmentation of the lawyer organizations, and the suboptimal role of the Honorary Council in upholding professional discipline. This condition creates a gap between norms and implementation, which affects the professionalism of lawyers and public trust. Therefore, it is necessary to strengthen the enforcement of the code of ethics thru regulatory harmonization, increased transparency and accountability, and the strengthening of an ethical culture within the profession. With effective and consistent enforcement, the advocate's code of ethics is expected to function optimally as an instrument for enhancing professionalism and supporting an integrity-based judicial system.

The rapid development of AI-assisted programming has encouraged the emergence of vibe coding, an approach to software development in which developers focus more on formulating intentions, contexts, and constraints through prompts rather than writing code manually. However, existing evaluations of AI-generated code still tend to emphasize functional correctness and productivity, and therefore have not fully addressed the relationship between user intent, technical code reliability, and developers’ understanding of the generated artifacts. This study aims to propose a new evaluation method called TD-VCEM (Three-Dimensional Vibe Coding Evaluation Method) to assess vibe coding practices in a more comprehensive and auditable manner. The proposed method consists of three primary dimensions: Intent Alignment to evaluate the conformity of code with prompt requirements, Code Reliability to assess the technical quality of the generated code, and Developer Cognition to measure developers’ understanding of AI-generated code. TD-VCEM is designed through several stages, including prompt decomposition, prompt-to-code traceability matrix, code reliability assessment, and developer cognition evaluation. Each dimension employs indicator-based scoring rubrics normalized on a scale of 0–100, enabling the construction of a Vibe Coding Evaluation Score (VCES). This study does not present empirical experimental results; instead, it offers a methodological framework that can serve as a foundation for evaluating AI-generated code in modern software engineering environments. The proposed TD-VCEM is expected to improve review process transparency, reduce security risks, strengthen software maintainability, and ensure that developers maintain control and understanding of AI-generated code artifacts.

This study aims to analyze the management of Ikhwanul Ikhlas Wisata Travel in Medan in terms of pilgrim recruitment processes, manasik guidance patterns, assistance systems in the Holy Land, as well as indicators and evaluation of customer satisfaction. The background of this study is based on the increasing competition among Umrah travel agencies, which requires professional, transparent, and customer-oriented services to build trust and loyalty. In this context, Ikhwanul Ikhlas Wisata becomes an interesting case due to its consistency in guiding pilgrims from the initial stage to post-return.This research employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews with three key informants representing management, the company director, and marketing personnel. Data analysis was conducted through data reduction, data display, and conclusion drawing to obtain a comprehensive understanding of Umrah travel management practices.The findings reveal that Ikhwanul Ikhlas Wisata implements a recruitment system that emphasizes transparency in package information, costs, facilities, and departure schedules. Manasik guidance is conducted through both theoretical and practical sessions on a regular basis and supported by competent tour leaders and mutawwif. Customer satisfaction is measured through indicators such as repeat participation, recommendations to family or relatives, and post-return testimonials. The evaluation of satisfaction is utilized as a foundation for continuous improvement in recruitment strategies, guidance patterns, and service quality.

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 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.