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This study examines ethical issues in paid endorsement practices on social media targeting Generation Z in the digital era. Using a literature review approach, the article compiles and analyzes 15 relevant national and international sources to identify the ethical values expected by Gen Z in consuming digital advertisements. The findings show that transparency, authenticity, and credibility are the main principles that influencers and brands must uphold for their marketing communication to be positively received by younger audiences. Moreover, there is an urgent need to establish stronger regulations and enhance media literacy education to empower Gen Z in critically evaluating covert commercial content. These findings hold significant implications for policymakers, communication industry practitioners, and scholars in shaping ethical and sustainable digital advertising practices.

Enterprise Resource Planning (ERP) systems have become the operational backbone of many modern companies, not only as a data integration tool but also as a crucial pillar in management control systems (MCS). This study aims to comprehensively analyze the impact of ERP implementation on operational efficiency and corporate accountability. Using a qualitative approach through literature study and case review, this study explores how ERP facilitates real-time and integrated information flow, which in turn improves managerial decision-making capabilities, resource optimization, and increased transparency and accountability at various levels of the organization. The results show that ERP contributes significantly to increased efficiency through process standardization and reduced redundancy, and strengthens accountability by providing clear audit trails and reliable data. However, the success of the implementation is highly dependent on factors such as top management support, adequate employee training, and alignment with business strategy.  

Digital developments in the financing system for issuing Drug Examination Result Certificates (SKHPN) have had a significant impact on improving administrative governance in the health and legal sectors in Indonesia. This study uses an empirical legal approach with a juridical-sociological method to analyze the use of information technology in payment mechanisms and governance of SKHPN services. Data were collected through in-depth interviews, direct observation, questionnaire distribution, and studies of regulations, including Law Number 17 of 2023 concerning Health and Government Regulation Number 28 of 2024. The findings show that the digitalization process of financing has a positive impact on shortening bureaucratic channels, accelerating service verification, and encouraging budget transparency and accountability. The implementation of an integrated health information system as regulated in Articles 371 to 378 of Law Number 17 of 2023 also strengthens service management through real-time and traceable digital recording. Meanwhile, PP No. 28 of 2024 emphasizes the importance of using electronic payment systems, transparency of financial reporting, and public involvement in service supervision. Although there are still obstacles such as limited infrastructure and low digital literacy, digitalization in SKHPN financing has proven to be a strategic step in realizing adaptive, open and inclusive public services in accordance with the direction of technology-based health policies.

This study aims to analyze the role of New Service Development (NSD) in tax service innovation through a case study of the development of the Coretax application at KPP Pratama Bandung Cicadas. The research method used is a descriptive qualitative approach with an in-depth interview approach to stakeholders at KPP Pratama Bandung Cicadas. The results of the study indicate that the development of the Coretax application plays a significant role in increasing the efficiency and transparency of public services in the taxation sector. This application not only simplifies the core business processes of tax administration, from taxpayer registration, SPT reporting, tax payments, to tax audits and collection. But also, it allows for better supervision of tax activities. In the context of NSD, this innovation illustrates how technology-based service updates can drive modernization and meet the increasingly complex needs of society. The positive impact of this innovation is seen in the ease and efficiency for taxpayers. Through one integrated system, taxpayers can access and manage all tax administration services practically.

Regulation plays an important role in the public sector as a legal foundation and reference in the implementation of governance. This article discusses regulation and its developments in the public sector of Indonesia, highlighting its functions, purposes, dynamics, and challenges in its implementation. Regulation aims to create legal certainty, enhance bureaucratic efficiency, protect public interests, and ensure the quality of public services. Over time, regulation has undergone significant changes, especially after the era of reform and digitalization, which has encouraged increased transparency through e-government and technology-based services. However, the implementation of regulations still faces obstacles such as overlapping rules, weak policy evaluation, and low public legal literacy. These challenges demand reforms that are not only normative, but also strengthen institutional capacity and public participation. Information technology is also an important tool to support adaptive and responsive regulations to the needs of the community. Through a literature review and policy analysis, this article concludes that sustainable regulatory reform is needed to support better, efficient, and public service-oriented governance that is fair and accountable.

This study aims to determine the innovation of musyarakah contracts in Islamic Banking, Hadith Perspective and its Relevance to Modern Practices. This study uses a descriptive qualitative method through a literature study method, with secondary data in the form of the Qur'an, hadith, and related literature. The analysis was carried out using the syarah maudhui (thematic) method of relevant hadiths. The research findings show that musyarakah values such as justice, transparency, trust (amanah), and the prohibition of betrayal and usury are the ethical and spiritual basis for Islamic banking operations. The application of the musyarakah concept today, including in the form of schemes such as musyarakah mutanaqisah and working capital financing, has encouraged innovation and flexibility in Islamic financial products.

This study investigates the factors influencing accountability in the management of village funds by local governments in Kangkung District, Kendal Regency. The research is driven by the growing number of village fund mismanagement cases in Indonesia, highlighting the urgent need for improved governance. Key variables examined in this study include the use of the siskeudes application, staff competence, transparency, internal control systems, local wisdom, and organizational commitment. A quantitative approach was employed, with data gathered through questionnaires distributed to 63 respondents comprising village officials, BPD members, and community representatives. The results are expected to provide both theoretical contributions to the field of public sector accounting and practical insights for village governments to enhance financial accountability and transparency. Ultimately, the study aims to support the development of sustainable and participatory village governance.

The revision of Law No. 34 of 2004 concerning the Indonesian National Armed Forces (TNI Law) on March 20, 2025, particularly regarding the expanded placement of active military personnel in civilian positions, has sparked concerns about the return of Dwifungsi ABRI. This study critically analyzes whether this expanded role can be categorized as a New Style Dwifungsi and its implications for democratic consolidation in Indonesia. Employing a qualitative descriptive approach with a literature review, this research examines the historical roots of Dwifungsi ABRI, the crucial changes in the 2025 TNI Law revision, and analyzes the concerns of civil society and academics. The findings indicate the potential weakening of civilian supremacy, a decline in military professionalism, and accountability issues. International comparative studies underscore the importance of civilian supremacy and military neutrality in a democracy. The conclusion emphasizes the necessity of upholding democratic integrity and civilian supremacy through transparency and strict accountability in any military placement within the civilian sphere.

This study aims to improve business process efficiency in the PLN Mobile application through the implementation of Business Process Model and Notation (BPMN). PLN Mobile is a digital innovation by PT PLN (Persero) that allows customers to access services such as bill payment, outage reporting, and service requests. However, various challenges remain, including slow processing times, lack of system integration, and inefficient workflows. The research was conducted at PT PLN (Persero) UP2D S2JB using observation, interviews, and literature review. The results indicate that modeling business processes using BPMN effectively maps workflows, identifies bottlenecks, and offers digital-based solutions. The application of BPMN has been shown to increase transparency, reduce input errors, and accelerate customer service processes. This study recommends ongoing optimization through enhanced analytics features, system security, and regular training for operational staff.

The management of State-Owned Goods (SOG) is a crucial aspect of asset management that requires an effective and efficient system. This study aims to analyze the optimization of the State Asset Management Information System (SIMAN) as a tool for managing SOG at the Office of State Treasury and Auction Service (KPKNL) Semarang. Using a descriptive qualitative approach, this research evaluates the implementation of SIMAN in improving the accuracy, efficiency, and transparency of SOG management. The findings indicate that the implementation of SIMAN successfully integrates all aspects of SOG management into a comprehensive digital platform, accelerating the processes of inventory, recording, and reporting SOG. Furthermore, the system facilitates monitoring and auditing by providing real-time and accurate data. The improvement in coordination among units and the use of user feedback are key factors in the system's optimization. However, challenges related to human resource training and technological infrastructure support still require further attention. Overall, SIMAN has had a positive impact on organizational performance and has strengthened accountability and transparency in the management of SOG at KPKNL Semarang.

This study explores the integration of blockchain technology with federated learning (FL) to enhance cross-organizational healthcare analytics while ensuring privacy and data security. Federated learning allows multiple institutions to collaboratively train machine learning models without sharing sensitive patient data. Instead, local data is used to train models, and only model parameters are exchanged. However, privacy concerns and data sharing inefficiencies have hindered broader healthcare collaboration. Blockchain, a decentralized ledger technology, addresses these concerns by ensuring data integrity and transparency, providing an immutable and tamper-proof record of all transactions. This study investigates how the combination of blockchain and federated learning can overcome these challenges, facilitating secure and efficient data sharing between healthcare institutions. The study uses synthetic multi-institution healthcare datasets to simulate real-world collaboration scenarios. The blockchain-enabled federated learning system ensures that no raw patient data is shared, significantly reducing the risk of privacy breaches while still allowing healthcare institutions to collaborate on predictive model development. The results show that while there is a slight decrease in model accuracy compared to centralized methods, the trade-off is outweighed by the privacy and security benefits. Blockchain’s integration ensures that model updates are transparent, enhancing trust between institutions and reducing concerns about data integrity. Moreover, the use of blockchain’s smart contracts automates and enforces compliance, further streamlining collaboration. This research contributes to the field by demonstrating how blockchain-integrated federated learning can create a secure, scalable, and privacy-preserving framework for collaborative healthcare analytics. The findings underscore the potential for this approach to enhance healthcare outcomes and improve decision-making across institutions while ensuring patient data protection.

The global environmental crisis caused by population growth, waste, and resource exploitation demands a shift towards a more sustainable economic system. This study examines the role of Artifical Intelligence (AI) and Blockchain technological innovations as solutions in strengthening the implementation of the circular economy at the global level. Using qualitative methods through literature studies and focused group discussions, the resuts show that AI can optimize waste management and supply chains efficiently, while Blockchain increases transparency and accountability through secure digital recording. The integration of the two forms the Digital Circular Economy (DCE)-an innovative solution that promotes resource efficiency, data fairness, and global carbon footprint reducation. DCE is a strategic step toward creating new sustainability standards that are smart, transparent, and future-oriented.

This research focuses on the phenomenon that occurs at Cipadas Coffee and Chill, a business in Sukajadi District, Pekanbaru City, which has been operating for about three years but has not prepared financial reports based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). This research aims to identify and analyze the obstacles faced by partnership owners in preparing financial statements based on SAK EMKM. In this study, researchers used a qualitative approach with the case study method. The data used is primary data obtained from direct interviews with business owners. The results showed that Cipadas Coffee and Chill had not implemented SAK EMKM in compiling its financial reports due to several reasons, namely the owner's lack of knowledge about SAK EMKM and the procedures for preparing appropriate financial reports, lack of owner participation in socialization activities about SAK EMKM and owner orientation which was more inclined to the aspect of operating profit. Thus, the results of this study indicate the need for further education and socialization efforts to partnership owners regarding the importance of applying SAK EMKM in preparing financial reports. With adequate knowledge and understanding, it is hoped that Cipadas Coffee and Chill will be able to prepare financial reports in accordance with applicable accounting standards, thereby increasing transparency and financial accountability.

The rapid growth of RT/RW Net-based internet services among the community has driven the need for an integrated, efficient, and easy-to-use billing system. The self-help RT/RW Net model often faces challenges in terms of administrative management, especially related to customer recording, billing, and financial reporting which are still done manually. Common problems faced by partners are payment systems that have not been digitized and minimal transparency in data collection and tracking of customer transactions. The purpose of this activity is to design and implement a web-based billing application built using the Laravel framework. This application is designed to facilitate the process of managing customer bills, monitoring internet service usage, and preparing financial reports automatically and in a structured manner. The method of implementing the activity includes the system design stage, training partners in using the application, and assistance in direct implementation in the RT/RW Net operational environment. The results of the activity show that the developed system has succeeded in automating most of the billing process and increasing the efficiency of administrative management by up to 80%. In addition, this system also has a positive impact on increasing transparency and accuracy of customer data. Suggestions for further development include the addition of automatic payment features through integration with payment gateways, as well as improving the user interface to make it more responsive and user-friendly.

Carbon emissions in Indonesia continue to increase in line with the growing energy consumption needed to meet public demands. Energy sector companies, which contribute significantly to carbon emissions, are expected to take responsibility for their operational activities. One form of accountability is through carbon emission disclosure as a means of transparency to stakeholders. This study aims to examine the impact of institutional ownership, managerial ownership, and foreign ownership on carbon emission disclosure. The research objects are energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The study utilizes secondary data derived from annual reports, with a sample of 35 companies and 95 observations in total. Hypothesis testing was conducted using the t-test. The results indicate that institutional ownership and foreign ownership have a positive effect on carbon emission disclosure, while managerial ownership has a negative effect on carbon emission disclosure.

This research study examines the dynamics of organizational communication and public communication in the recruitment process in State-Owned Enterprises (SOEs), with a particular focus on the tension between transparency efforts and the ongoing practice of entrusting positions. Despite the government's introduction of the Joint Recruitment of SOEs (RBB) program, which aims to digitize and standardize the selection of employees, a discrepancy emerges between the program's stated objectives and the perceptions of both the government and the public. The prevalence of complaints pertaining to the absence of information transparency, the lack of feedback mechanisms regarding unsuccessful outcomes, and the emergence of the term "insider" within the digital domain are indicative of deficiencies in two-way communication and a decline in public trust in the BUMN recruitment process. The present research employs a descriptive qualitative approach, utilizing a case study method and thematic analysis. The data presented herein were obtained through meticulous documentation studies of official documents from the FHCI, the Ministry of SOEs, and online media, as well as netnographic observations of public interactions on social media such as Instagram and Twitter. The analysis focused on public narratives, institutional communication patterns, and their impact on institutional reputation and legitimacy. The findings indicate that organizational communication within the RBB process remains hierarchical, failing to align with the ideal of reciprocal communication. The absence of information disclosure and the lack of a designated public forum for clarification engender significant discord between the assertions of institutional entities and the actual experiences of participants. This research recommends the implementation of measures to enhance the effectiveness of the aforementioned processes.

This study examines the impact of bureaucratic reform through merit system implementation on political elite behavior and patronage politics practices in regional government. Using a mixed-method approach combining quantitative analysis of 150 regional governments and qualitative case studies in five provinces during 2019-2024, this research investigates how civil service recruitment reforms influence transactional political practices. The study employs New Public Management theory, political patronage theory, and institutional change theory to analyze the transformation of elite behavior. Results indicate that merit system implementation significantly reduces political patronage practices (β = -0.627, p < 0.001), with stronger effects in regions with higher institutional capacity and civil society oversight. However, political elites adapt by shifting patronage mechanisms from recruitment to procurement and project allocation. The study reveals that successful bureaucratic reform requires simultaneous strengthening of transparency mechanisms, political accountability, and civil society participation. These findings contribute to understanding the complex relationship between administrative reform and political behavior change in decentralized governance systems.

This study aims to determine the accountability and transparency in the management of Direct Cash Assistance (BLT) in Kota Raja Village, Tanjung Jabung Timur Regency. This study was conducted using a qualitative descriptive method. The types of data used are primary data and secondary data. The data collection techniques used were questionnaires and observations. The population in this study was The population in this study were 40 village government officials, namely the Village Head, Village Secretary, Planning Head, Finance Head, RT Head, Hamlet Head and BPD members consisting of the BPD Chair, BPD Deputy Chair, BPD Secretary, Several BLT Recipient Communities in Kotar Raja Village. The data analysis method used in this study is a quantitative descriptive method. The results of this study indicate that the management of Direct Cash Assistance (BLT) in Kotar Raja Village has implemented the principles of Accountability and Transparency.

Corruption is an extraordinary crime with systemic impacts on a nation’s political, economic, and social stability. Various countries adopt different penal approaches to combat corruption, including Indonesia and China. This study aims to analyze and compare the effectiveness of criminal penalties in addressing corruption in both countries. The research uses a normative-juridical and comparative approach by examining legislation, empirical data, and relevant case studies. In Indonesia, the implementation of criminal sanctions tends to be more moderate, with imprisonment and fines being the dominant forms of punishment. However, enforcement faces challenges such as weak institutional independence and political interference. In contrast, China enforces much harsher penalties, including life imprisonment and the death penalty, as part of its "zero tolerance" anti-corruption policy supported by centralized political power. The findings show that although China’s repressive approach appears more stringent, the success in curbing corruption is not solely determined by the severity of the punishment. Instead, it also depends on the consistency, transparency, and integrity of the legal enforcement system. This study recommends that Indonesia reform its criminal policy to be firmer while still upholding principles of human rights and justice.

The policy of postpaid data quota elimination by telecommunication companies in Indonesia has raised legal issues in the context of consumer protection. This practice is often implemented without transparency or explicit consent from consumers, despite the fact that the data quotas have been fully paid. This study aims to analyze the compatibility of the quota elimination policy with the principles of contractual fairness and consumer protection under Indonesian positive law. The research uses a normative juridical method, focusing on statutory regulations, legal doctrines, and comparative practices from other jurisdictions. The findings reveal that standard clauses regulating data quota forfeiture without a rollover or compensation mechanism contradict Article 18 of Law Number 8 of 1999 concerning Consumer Protection and violate the principles of good faith, balance, and transparency in contracts. Therefore, such policies are inconsistent with the doctrine of fair contracts and the legal responsibilities of business actors as mandated in the Indonesian consumer protection legal system. This study recommends the establishment of technical regulations by BRTI and the Ministry of Communication and Information (Kominfo) to ensure fair and sustainable protection of consumer rights over paid data services.