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The village government policy in managing BUMDes has not been running properly and there has not been much role of the village government in managing BUMDes Mentari Pagi. Therefore, the village government policy in managing BUMDes must be implemented properly and the village government must be directly involved or increase its role in fostering the management of BUMDes Mentari Pagi in Pocong Village, Lamba Leda Selatan District, East Manggarai Regency. This study aims to determine the village government policy in managing BUMDes in Pocong Village, Lamba Leda Selatan District, East Manggarai Regency and to determine the role of the village government in managing BUMDes in Pocong Village, Lamba Leda Selatan District, East Manggarai Regency. This study uses a field research method with a qualitative descriptive analysis approach. The results of this study indicate that there is still a lack of community involvement in the management of BUMDes in Pocong Village. This is because the community is busy with their work individually and the village government is less open to BUMDes administrators in managing BUMDes and the role of the Pocong Village Government in managing BUMDes in this case the Pocong village government has not carried out its duties and authorities to the maximum extent possible. It can be seen from the answers from 7 people who were used as respondents, 100% answered poorly, thus the management of Pocong Village's business entity lacks transparency.

This study aims to analyze the financial performance of Bank Syariah Indonesia (BSI) Bandung Asia Afrika Branch Office using solvency ratios, including Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR). The research emplyos a descriptive quantitative approach using secondary data obtained from financial reports for the years 2023-2024. Solvency ratios serve as crucial indicators in assessing the bank’s ability to meet long-term obligations and manage its capital structure. The analysis refers to the principles of sharia-based financial reporting as outlined in PSAK 401, which emphasize transparency and accountability. The results show that BSI KC Bandung Asia Afrika experienced improved solvency, as indicated by decreasing DER ratio, along with the presentation of financial statements that comply with Islamic accounting standards.

This study examines the legal protections and enforcement mechanisms against securities dilution in technology‐sector issuers adopting multiple voting rights stock classifications following an initial public offering (IPO) under Indonesia’s Financial Services Authority Regulation No. 22/POJK.04/2021. It addresses two core issues: the adequacy of minority shareholder safeguards embedded within the regulatory framework and the nature and extent of share dilution experienced by existing investors in dual‐class structures. Employing a normative legal research design with a doctrinal approach, the analysis draws on primary sources including UU No. 40/2007, UU No. 4/2023, POJK 22/POJK.04/2021, issuer prospectuses, and PT GoTo Gojek Tokopedia’s 2022–2024 annual reports complemented by secondary literature and tertiary legal references. Findings reveal that POJK 22/POJK.04/2021 integrates quantitative limits (a 90 percent cap on aggregate superior voting rights), procedural safeguards (minimum 5 percent ordinary‐shareholder quorum and independent renewal approval), temporal constraints (10‐year sunset clause), and one‐share‐one‐vote requirements for critical corporate actions, alongside a novel graduated voting ratio system. The GoTo case study underscores persistent misalignment between cash‐flow and voting rights, marked by significant share price volatility and reliance on share buybacks rather than dilutive issuances. While the regulatory framework is comprehensive, its efficacy is contingent on robust enforcement, transparency of indirect ownership, and institutional maturity. Empirical evaluation of post‐IPO dilution events, minority litigation outcomes, and enforcement actions is recommended to assess real‐world impacts.

This community service activity aims to enhance the understanding and capacity of the Village Governments and Village Consultative Bodies (BPD) of Wonreli, Abusur, Lebelau, and Oirata in the process of formulating Village Regulations (Peraturan Desa or Perdes) that are aligned with legal principles and applicable statutory provisions. The socialization was motivated by the generally low level of understanding regarding both the procedures and substance of Perdes formulation, which has led to weak regulatory quality at the village level. The methods employed in this activity included lectures, interactive discussions, and simulations of Perdes drafting, all of which referred to Law Number 12 of 2011 on the Formation of Legislation. The results of the activity indicated a significant increase in legal awareness and participants’ understanding of the importance of legality, participation, and transparency in the village legislative process. This activity also succeeded in encouraging local initiatives to formulate village regulations that are more responsive, accountable, and tailored to the real needs of the local community. Therefore, this socialization made a tangible contribution to strengthening democratic and law-based village governance.

Advertising not only serves as a promotional tool, but also reflects corporate social responsibility. This research aims to analyze the relationship between marketing strategy and the application of ethics in advertising, using a descriptive qualitative approach. Tokopedia's “Selalu Ada Selalu Bisa” campaign was used as the main case study to examine ethical communication practices in advertising. The results show that advertisements that emphasize honesty, transparency, and social empathy are able to build consumer trust, strengthen brand image, and increase loyalty. Conversely, misleading advertisements or exploitation of vulnerable groups can damage reputation and public trust. In the fast-paced digital era, a mix of formal regulation and self-regulation is important to maintain the ethics of marketing communications. This study concludes that ethics is not an obstacle to creativity, but rather a strategic foundation that strengthens business sustainability and long-term relationships with society.

This research uses a qualitative method with a descriptive approach through field studies to explore in depth the implementation of product innovation in Qardh Hasan contracts in the form of business capital loans at Islamic financial institutions. The aim of this study is to understand how Qardh Hasan products function not only as interest-free financing solutions but also as tools for empowering micro and small enterprises. Data was collected through in-depth interviews with institution managers, field officers, and beneficiary customers, as well as through documentation and direct observation of the loan distribution process. The findings reveal that innovations in managing Qardh Hasan products—such as community-based approaches, business mentoring, and entrepreneurship training—can enhance the effectiveness of fund utilization and strengthen the sustainability of micro-businesses. The use of data triangulation confirms that the success of this product largely depends on transparency, social proximity, and the institution’s commitment to upholding Sharia values. This study provides a valuable contribution to the development of socially based Sharia financing models for fostering economic self-reliance within communities.

Taxation contributes to national development, and Indonesia has responded to global dynamics by introducing Indonesia Core Tax, a digital system designed to improve tax transparency and compliance. Although Indonesia has adopted various digital systems such as e-Faktur and e-Invoicing, it still faces implementation challenges, while Malaysia is more advanced with its integrated and phased API-based e-Invois system. This study examines taxation policy within the framework of Indonesia Core Tax, focusing on the legal aspects of e-Invoicing implementation as part of the digital transformation of tax administration. The analysis covers the hierarchy and functions of legislation, from laws and regulations to Minister of Finance regulations (PMK) and technical regulations of the Directorate General of Taxes (DJP). This study uses a normative legal research method with a legislative approach and a comparative approach to compare Indonesia's digital taxation system with Malaysia's, covering legal structure, legal substance, and legal culture. The results of the study show that although Indonesia has a fairly complete digital legal framework, the implementation of the e-Invoicing system still faces challenges in terms of regulatory consistency and technological readiness. In contrast, Malaysia has already implemented a mandatory and centralized API-based e-Invoice system through a clearance model approach. This study recommends harmonizing digitalization policies in taxation and strengthening the legal system as strategic steps toward more effective and adaptive tax administration.

This research examines the role of health administration in improving the quality of services in community health centers (Puskesmas). The study aims to assess how well-managed administrative systems can contribute to enhancing service delivery in these facilities. Using a systematic literature review approach, data were collected from a range of academic sources published between 2010 and 2024. The findings highlight that effective health administration, including human resource management, transparent policies, and proper health data management, positively influences service quality. The study also reveals that challenges remain, particularly in areas with limited resources, but that improved administration can mitigate these issues. The implications of these findings suggest that policy makers should focus on strengthening administrative practices at Puskesmas through better resource management and enhanced training for staff. Furthermore, the research offers directions for future studies, recommending more field-based research to validate the relationship between health administration and service quality in varying settings.

This study aims to examine the role of the Enterprise Resource Planning system in improving the quality of corporate financial reports. Accurate, relevant, and timely financial reports are the main key to effective decision making by management and stakeholders. However, many companies, especially in Indonesia, still face obstacles in preparing financial reports due to manual processes that are prone to errors, information delays, and lack of data integration. The Enterprise Resource Planning system as an integrated information technology solution is expected to be able to overcome these problems by automating business processes and providing data in real time. The research method used is a literature review that examines various sources of scientific literature related to the implementation of Enterprise Resource Planning and its impact on the quality of financial reports. The results of the study indicate that the implementation of Enterprise Resource Planning significantly improves the accuracy, efficiency, relevance, and timeliness of financial report preparation, while supporting data transparency and accountability. Constraints such as limited human resources, implementation costs, and resistance to change remain challenges that must be managed properly. This study concludes that Enterprise Resource Planning has a strategic role in improving the quality of financial reports and is an important investment for companies that want to increase their competitiveness and effectiveness of financial management in the digital era.

The purpose of this study is to determine the construction and existence of Islamic educational management science. The research conducted is descriptive in nature where researchers collect words not in the form of a series of numbers for this study which in essence these words can provide a description or present existing problems and problem solving. The data analysis used is by analyzing the content, where the analysis emphasizes more on describing the contents of various existing propositions that are born from various theories and previous analyses conducted by other researchers. The results of the study indicate that the construction of science or the order of science is certainly related to several understandings about how someone seeks knowledge. The construction of the Islamic education system refers to the process of planning, organizing, and implementing various components and strategies of education based on the principles and values of Islamic teachings. The existence of Islamic Education Management shows that Islamic Education Management really exists and its existence is recognized in real terms by society. Existence Islamic educational management science focuses on governance actions that are considered not yet fully implemented by Islamic educational institutions, for example the concept of transparency and integrity. Theoretically, the discussion can be shifted to Islamic education science or to Islamic studies rather than directly to holy verses that can be dogmatic

Motor vehicle workshops need an information system that can help in managing services, customers, and spare parts stock. This study designs a web-based workshop management system with a case study at the Fam Auto workshop, which aims to improve operational efficiency and data transparency. The methodology used is the waterfall system development model with stages of analysis, design, implementation, and testing. The results of this study are a web-based application that is able to record service transactions, manage customer data, monitor inventory, and generate reports. This system is expected to replace the manual process that has been used at Fam Auto and make it easier for workshop owners to monitor operational activities in real-time.

Inclusive empowerment is a village development approach that emphasizes the active involvement of vulnerable groups—such as women, the elderly, people with disabilities , and the poor—in all stages of planning through to evaluation. This study aims to evaluate the implementation of the Village-Owned Enterprises ( BUMDes ) program in Daha Utara District, South Kalimantan, in ensuring participation and accessibility for these groups. Using a qualitative descriptive approach, data were collected through interviews with BUMDes managers and representatives of vulnerable groups. The evaluation was conducted based on William N. Dunn's six policy indicators: effectiveness, efficiency, adequacy, fairness, responsiveness , and accuracy. The results show that the BUMDes program has had a limited positive impact on increasing the income of vulnerable groups, but their involvement is still limited, both in terms of participation and physical access. The main challenges include the lack of disability- friendly infrastructure , minimal capacity training, and community resistance due to low program transparency. On the other hand, local cultural support such as mutual cooperation, involvement of traditional leaders, and partnerships with the village government are important supporting factors. This study recommends increasing human resource capacity, strengthening inclusive infrastructure, socialization based on local wisdom, and adaptive digitalization to expand access. With strategic intervention, BUMDes is expected to be able to transform into a driving force for fair, participatory and sustainable village development.

This study aims to analyze the role of information technology in improving the effectiveness of public administration in Indonesia. Using a descriptive qualitative approach, this research highlights how technology supports administrative simplification, transparency, and responsiveness to public needs. The study finds that national platforms such as SP4N-LAPOR!, OSS-RBA, and SIPD have contributed to reducing bureaucratic barriers and enhancing public service quality. However, challenges such as digital literacy gaps and infrastructure inequality persist, requiring continuous improvement strategies. The conclusion emphasizes that adaptive policies and human resource capacity development are key to maximizing the benefits of technology in public administration.

This research aims to design and develop a web-based school payment information system using the Agile method at SMK Mutiara Bangsa Cengkareng.The school’s financial management process was still conducted manually using ledgers and spreadsheets, risking data errors and reporting delays.Data collection methods included interviews, observations, and documentation studies.The system was developed iteratively using Agile development cycles, involving stakeholders at each sprint stage.The final result is a web-based application that facilitates payment input, financial reports, transaction history, and role-based access for administrators, staff, teachers, students, and parents.The system improved efficiency, transparency, and accuracy in the school's financial administration.

This study was conducted with the aim of exploring how the influence of forensic accounting and whistleblowing system as a mechanism in detecting and revealing allegations of corruption in the company. This research uses a systematic literature review method by analyzing ten academic journal articles published in 2020-2025 that discuss fraud prevention and disclosure, especially in corruption cases. The results of this study state that forensic accounting has proven effective in detecting various forms of corruption fraud, such as conflicts of interest, gratuities, and abuse of authority, especially if applied by auditors or forensic accountants who have expertise in financial analysis and applicable regulations. Meanwhile, the whistleblowing system allows fraud reporting to be done anonymously with safe protection, and encourages transparency in the organization. However, this research also shows that the two are not always aligned. When the whistleblowing system is effective but forensic accounting is not well implemented, the investigation process is not maximized. Conversely, even if forensic accounting is strong, a weak whistleblowing system can hinder early detection and slow down action against corruption cases.

This paper discusses the quarantine clearance out handling process through the SSM Single Submission System for the issuance of the Port Health Quarantine Certificate PHQC on the MT Jupiter Star ship managed by PT Semesta Sejahtera Lestari, Lampung Branch. Quarantine clearance out is an important stage in ensuring that ships departing from the port meet all health requirements and are free from the threat of diseases that can be transmitted to other areas. This process begins with the submission of an application by the ship's agent through the SSM System, which is designed to facilitate interaction between various related agencies, including the KKP Port Health Office, Customs, Immigration, and Ksop. After the application is submitted, quarantine officers will conduct a health inspection of the ship, including an examination of the crew and other health documentation. The results of this inspection are then recorded in the system and, if all requirements are met, a PHQC will be issued. This paper also identifies the challenges faced in the process, such as data integration between agencies that is sometimes less than optimal, and the importance of improving coordination between related parties to ensure a smooth clearance out process. Ultimately, the implementation of the SSM system is expected to increase efficiency and transparency in the process of issuing port health certificates, which in turn supports the smooth running of international shipping and trade activities. In writing this paper, the author used field research and library research methods.

Stock return refers to the level of profit gained by investors from stock ownership. The volatility of a company's stock return can be influenced by financial information such as profitability. However, over time, there has been growing pressure on companies not only to pursue financial profit but also to consider non-financial information, such as carbon emission disclosure and green accounting. This study aims to empirically examine the effect of profitability, carbon emission disclosure, and green accounting on the stock returns of energy sector companies. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a non-probability sampling method with a purposive sampling technique, resulting in 39 companies and a total of 117 observations. Data were collected using a non-participant observation method, and the data were analyzed using multiple linear regression analysis. During the data analysis stage, outliers were detected in the dependent variable, which affected the results of the normality and heteroskedasticity tests. To address this, the winsorizing method was employed to minimize the influence of outliers without eliminating the data. The findings indicate that profitability (measured by ROA), carbon emission disclosure, and green accounting all have a positive effect on stock returns. The implications of this study provide empirical evidence on the influence of profitability, carbon emission disclosure, and green accounting on stock returns in the energy sector on the IDX during the 2021–2023 period. Furthermore, the findings offer valuable insights for corporate management to enhance transparency on sustainability issues, provide strategic guidance for investors, and raise public awareness on the importance of supporting environmentally friendly businesses.

This study aims to analyze the relationship between data analytics utilization and the performance improvement of Meta Platforms Inc., particularly through its Instagram platform. In the digital era, data has become a strategic asset that enables companies to understand user behavior, optimize marketing strategies, and develop innovative products and services. Using a qualitative case study approach, this research illustrates how Meta leverages Instagram analytics—through audience segmentation, campaign effectiveness evaluation, and user insight-driven feature development—to enhance operational efficiency and profitability. The findings show that the use of data analytics not only increases advertising effectiveness and return on investment (ROI) but also strengthens Meta’s position as an innovation leader in the social media industry. The study also highlights the importance of data transparency and ethical practices in data usage, and recommends the development of more open and adaptive data infrastructure to meet evolving user needs.

This study aims to examine the implementation of post-mining environmental rehabilitation programs carried out by PT Bukit Asam Tbk in the Tanjung Enim mining area, South Sumatra. Coal mining activities have significant ecological impacts, especially on vegetation damage, soil erosion, and habitat degradation. In this context, rehabilitation efforts are a crucial step to restore the ecosystem and ensure environmental sustainability. The method used in this study is a qualitative literature study with a descriptive-analytical approach to official company documents, environmental reports, and relevant academic references. The results of the study indicate that PT Bukit Asam has implemented various rehabilitation strategies, including revegetation, wastewater management, and community empowerment through agroforestry programs. The success of this program is reflected in the increased vegetation cover, land stability, and biodiversity indicators in the reclamation area. However, challenges such as natural factors and limited supervision still need to be addressed. In conclusion, the rehabilitation practices carried out by this company can be used as a model for sustainable post-mining management in Indonesia. This study recommends the need for multi-sector collaboration and increased transparency and monitoring technology to support long-term effectiveness.

This study aims to analyze the legal protection of personal data subjects in the case of the 2024 data breach at the Temporary National Data Center (PDNS) managed by the Ministry of Communication and Informatics (Kominfo), based on Law Number 27 of 2022 on Personal Data Protection. The research employs a normative juridical method with a case study approach and statutory analysis. Legal materials are obtained from primary and secondary sources using literature research techniques. The findings reveal that Kominfo, as a public body and personal data controller, has not fully fulfilled its obligations to protect personal data as mandated by the law, as reflected in weak security systems, lack of transparency, and slow response to the breach incident. This study highlights the urgent need for the establishment of implementing regulations and an independent supervisory institution to ensure the effective protection of personal data for the public in Indonesia.