Publication Search

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.

This study examines the influence of leverage, profitability, and capital structure on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Earnings management has become a central issue in financial reporting, as it reflects managerial discretion in presenting financial information that may not fully align with the company’s actual economic condition. Understanding the determinants of earnings management is therefore essential to enhance transparency, credibility, and stakeholder trust in corporate financial reports. The research employed a quantitative approach using multiple linear regression analysis, with data processed through SPSS version 25. The sample consisted of 104 company-year observations, which were selected using purposive sampling techniques and subsequently refined through outlier testing to ensure data validity and reliability. The independent variables analyzed were leverage, profitability, and capital structure, while earnings management served as the dependent variable. The empirical findings demonstrate that leverage and profitability exert a significant influence on earnings management practices. Specifically, companies with higher leverage tend to engage in earnings management as a mechanism to meet financial obligations and reduce the risk of violating debt covenants. Similarly, higher profitability motivates managers to manipulate earnings in order to sustain investor confidence and maintain a favorable corporate image. In contrast, capital structure is found to have no significant effect on earnings management, indicating that financing decisions between debt and equity may not directly influence managerial behavior in financial reporting. These results highlight the importance of monitoring leverage and profitability indicators as potential predictors of earnings management. For corporate management, the findings suggest the need to implement stronger internal control systems and uphold ethical financial practices. For investors and regulators, the study provides useful insights into assessing company performance beyond reported earnings, thereby supporting more informed decision-making and promoting the integrity of capital markets.

Transparency and accountability in the legal system remain critical challenges in the ongoing efforts to reform governance in the digital era. This article aims to examine the potential and challenges of implementing blockchain technology to enhance transparency and accountability within legal systems. The study employs a qualitative literature review approach, conducting an in-depth analysis of relevant scientific literature and recent publications. Findings reveal that blockchain offers innovative solutions through immutable legal data and decentralized processes, which enhance public trust and efficiency via smart contracts and decentralized dispute resolution systems. However, the implementation of this technology faces obstacles related to regulation, data privacy, and the need for adequate infrastructure development. In conclusion, blockchain has the potential to revolutionize the legal system, provided there is cross-sector collaboration to overcome existing barriers. Further research is recommended to integrate empirical methods and case study explorations to deepen and apply understanding of blockchain adoption in legal contexts.

Political reform in Indonesia has brought fundamental changes to the structure of state governance and the decision-making process within the executive branch. One of the instruments still frequently utilized by the President to formulate and direct national policy is the Presidential Instruction (Instruksi Presiden/Inpres). Although it is not classified as a formal regulation within the legal hierarchy, Inpres often has wide-reaching implications for the implementation of public policy. This study aims to critically analyze the legal status, function, and limitations of Inpres in the context of Indonesia’s post-reform government system. Using a normative-juridical approach and literature study of statutory regulations and policy documents, the research finds that the use of Inpres in several instances has extended beyond its administrative function and entered the domain of strategic policymaking, which ideally requires formal legislative processes. This raises concerns regarding accountability, transparency, and the limitation of executive power in a democratic rule-of-law state. The study recommends clearer regulation of the scope and function of Inpres to ensure alignment with political reform principles and good governance standards.

Election integrity is a key element in ensuring democratic legitimacy, yet election fraud remains a significant threat to this process. This research aims to evaluate the use of Bayesian statistics in detecting anomalies in vote distributions that may indicate potential election fraud. In the context of elections, whose reliability is often questioned, statistical analysis becomes crucial to ensure transparency and credibility in election results. This study uses national election data collected from various polling stations (TPS), focusing on vote distribution per candidate in each TPS. A Bayesian probabilistic model is applied to analyze the observed vote distribution compared to the expected distribution. By using Bayesian inference, researchers can update the probability distribution based on the obtained data, allowing for more accurate anomaly identification. The analysis results show significant deviations in several TPS, where the observed vote distribution exhibits patterns inconsistent with the expected distribution. These anomalies are suspicious as they may indicate manipulation or errors in the vote counting process. The implications of this research suggest that the Bayesian method can be used to improve election transparency and provide a more reliable tool for detecting fraud. The future application of this technique can help increase public trust in election results and support the integrity of the democratic process. This study also recommends further development of the analytical model to expand the scope of anomaly detection and enhance fraud detection accuracy in larger and more complex elections.

In the digital age, consumer awareness of sustainable products has increased significantly. Recent research (2023-2025) shows that 84% of Indonesian consumers have used eco-friendly products, driven by a desire to preserve the earth. The purpose of this study is to analyze how digital information, particularly Electronic Word-of-Mouth (E-WOM), perceptions of sustainable packaging, and environmental concerns influence consumer perceptions and purchasing decisions in Indonesia. The proposed method is a quantitative approach using multiple linear regression analysis, preceded by classical assumption testing and instrument reliability testing. Key findings from the supporting literature indicate that E-WOM has a strong influence on purchase interest, even mediating the relationship between green marketing and purchase intention. In addition, product information transparency (ecological labels) is significant in increasing trust. The conclusion confirms that effective digital strategies must prioritize positive E-WOM communication and sustainability data transparency.

This study explores the digital transformation of public services through SAMSAT Digital in Lumajang, Indonesia, focusing on the perceptions of the younger generation. The implementation of SAMSAT Digital aims to improve accessibility, efficiency, transparency, and user experience in vehicle administrative services. The research highlights that the success of this digital innovation depends on key factors such as ease of use, data security, and service speed. The integration of advanced features like intuitive interfaces, proactive notifications, AI-powered chatbots, and flexible digital payments significantly enhance user satisfaction and adoption, especially among tech-savvy youths. Challenges such as limited digital literacy and infrastructural issues require continuous education and infrastructure improvements. Overall, the findings demonstrate that effective digital service innovation, supported by a strong commitment to security, usability, and infrastructural development, can foster more effective, transparent, and inclusive public services, contributing to better quality of life and modern governance.

This study aims to examine the practice of financial statement manipulation that occurred at PT Wanaartha Life in 2023. This case emphasizes the importance of transparency and integrity in corporate financial reporting. The practice of manipulating financial statements is considered unethical and often occurs due to various motivations, including pressure to achieve financial targets and maintain the company's reputation. Violations of the professional code of ethics can have a negative impact on society, because members of the profession who do not comply with established rules and values can result in a loss of trust and respect for the profession. The research method used in this research is a literature study, where this research produces descriptive data findings, in the form of words based on the results of observations. The results showed that the company's financial statements lacked integrity and transparency in financial reporting.

This research analyzes the legal provisions regarding the obligation to pay overtime wages and legal options for workers if the company fails to provide overtime compensation. Overtime wages are the right of workers regulated in Law No. 13 of 2003 concerning Manpower which has been amended by Law No. 6 of 2023 and Government Regulation No. 35 of 2021. This study uses a case analysis of PT X in Semarang, which was accused of not paying overtime wages in full to its employees. The findings show that despite clear legal regulations, implementation faces various obstacles, such as inadequate supervision and lack of legal awareness. Employees whose rights are not met can pursue out-of-court (e.g. bipartite negotiation, mediation, conciliation, arbitration) and court channels through the labor court. Non-compliance with regulations on overtime pay not only impacts the economic situation of employees, but also causes imbalances in labor relations. This research recommends strengthening the labor inspection system, increasing transparency in the handling of working hours, increasing legal awareness among employees, and developing a more accurate time recording system to ensure the fulfillment of employee rights according to the applicable regulations.

The purpose of this research is to determine the influence of e-government and transparency on the quality of local government financial reports. The research method used is quantitative. The partial test results of this study show that e-government has a significant effect on the quality of local government financial reports, while transparency does not have a significant effect on the quality of local government financial reports. The simultaneous test results of this study indicate that e-government and transparency have a significant influence on the quality of local government financial reports.

Advances in information technology have had a major impact on the education sector, including at the Early Childhood Education (PAUD) level. To improve the quality of education services, PAUD institutions are required to implement a more sophisticated, accurate, and efficient management system through the use of an integrated information system. This study raises various obstacles faced by PAUD KB Tsamrotul Hikmah, especially in terms of recording teacher attendance, submitting leave, and managing finances that still use manual methods. This conventional system has been shown to reduce work effectiveness, increase the possibility of errors, and weaken the transparency and accountability aspects of the institution. To overcome these problems, an information system was developed to support automated administration processes and more systematic data management. The findings of this study indicate that digitalization of administration can improve work efficiency and data accuracy, as well as build public trust in the institution. Therefore, the implementation of an integrated information system is considered a strategic step in creating more professional, open, and sustainable PAUD management.

The high inequality of land ownership in Indonesia shows that the enforcement of social justice in the implementation of land redistribution has not been running optimally. The agrarian reform program which is expected to be a solution to overcome agrarian inequality is often hampered by structural, legal, and institutional problems. This study aims to examine legally and empirically how the principle of social justice is upheld in the practice of land redistribution through the agrarian reform program. The method used is qualitative research with a normative and empirical legal approach, through a literature study of regulations and academic literature as well as secondary data analysis from government reports, scientific journals, and field studies. The results of the study show that although there is a supporting legal framework, the implementation of land redistribution still faces obstacles such as weak transparency, lack of community participation, and ineffective supervision of the use of ex-HGU land. This study contributes to understanding the importance of integration between legal aspects and social justice in agrarian reform policies. In conclusion, the enforcement of the principle of social justice in agrarian reform requires more inclusive policies that favor marginalized groups, as well as further in-depth and interdisciplinary research to formulate strategies for implementing equitable and sustainable reforms.

The escalation of global terrorism has posed substantial obstacles to the safeguarding of human rights globally. This study analyzes the intricate relationship between counter-terrorism strategies and human rights, highlighting how security policies may curtail individual liberties. This study conducts a comprehensive examination of several case studies to examine the effects of anti-terrorism laws and procedures in different nations. It further examines the intricate equilibrium that governments must sustain between safeguarding national security and preserving human rights norms. The study utilizes qualitative methodologies, encompassing document analysis and expert interviews in the domain. The findings indicate that although counter-terrorism initiatives are essential for public safety, they frequently lead to infringements of civil liberties, especially impacting underprivileged communities. The paper emphasizes the necessity of tackling these difficulties to guarantee that security measures do not excessively violate basic rights.The report concludes by recommending measures for policymakers to enhance human rights protections within counter-terrorism frameworks. Essential recommendations encompass promoting accountability and transparency in security operations while implementing equitable, non-discriminatory rules. Through the implementation of these measures, governments can proficiently counter terrorism while upholding fundamental human rights principles.

This research aims to examine and describe the implementation of a digital-based Cost of Revenue recording system at PT Alam Mulya as a logistics service company. Amid the rapid development of information technology, digital-based financial recording systems have become a strategic solution for enhancing efficiency, accuracy, and transparency in financial reporting. This study employs a qualitative descriptive approach, utilizing data collection techniques through literature review, direct observation, and interviews with parties involved in the company's financial recording process. The research findings indicate that the use of the Shortcut-AM application can accelerate the real-time recording of direct costs, reduce the risk of recording errors, and facilitate internal monitoring and audits. However, the effectiveness of the system still faces several challenges, such as delays in collecting supporting documents, account classification errors, and discrepancies between account mutation data and internal records. These challenges highlight the importance of cross-divisional coordination, ongoing technical training, and strengthening internal controls to ensure the system operates optimally. Thus, the digital-based recording system not only enhances operational efficiency but also serves as an essential foundation for maintaining the integrity and accountability of the company's financial reports.

Responsive public service plays a crucial role in building public trust in police institutions, particularly in handling citizen complaints. This study aims to examine the responsiveness level of Mojokerto Police Resort in managing public complaints and the factors influencing it. The research adopts a qualitative descriptive approach, utilizing data collection methods such as in-depth interviews, direct observations, and document studies. Participants include officers from the Integrated Police Service Center (SPKT), Women and Children Service Unit (PPA), community members who have filed complaints, as well as community leaders and NGOs involved in overseeing public services. Data analysis was conducted using Miles and Huberman’s model, which includes data reduction, presentation, and conclusion drawing. The findings reveal a varied level of awareness among the community regarding complaint channels, as well as differences in ease of access. Physical channels such as suggestion boxes and direct reporting at police stations are more familiar and accessible but face challenges related to communication effectiveness and evidence collection. Meanwhile, online platforms like social media and the official website are less recognized by the public, compounded by limited digital literacy and internet access in certain areas. Furthermore, the complaint handling process needs to be straightforward, transparent, and professional to ensure that the community feels respected and confident in the service. Factors affecting responsiveness include response speed, ease of access across multiple channels, and the professionalism of officers handling cases. Perceptions of transparency and openness in procedures also significantly influence community trust. Strategically, Mojokerto Police Resort has made efforts to develop digital complaint systems and enhance staff capabilities. However, further improvements are necessary in community education and awareness programs to increase familiarity and confidence in digital channels. The significance of high responsiveness is reflected in its strategic benefits, such as early identification of security disturbances, strengthening police legitimacy, and improving overall public service quality. Effective responsiveness fosters better relationships between officers and the community, enhances trust, and contributes to a safer and more orderly environment. Therefore, adopting modern, innovative, and technology-based complaint systems should be prioritized to reform police services. Overall, the responsiveness of Mojokerto Police Resort’s complaint handling system serves as a key indicator for the success of quality and equitable public services. By improving officer professionalism, infrastructure, and community outreach, it is expected that Mojokerto Police can enhance responsiveness, reinforce community trust, and deliver excellent, transparent, and accountable services. Such efforts not only improve the police institution’s reputation but also strengthen democratic foundations and social justice in the Mojokerto region.    

This study delves into the philosophical and theological core of the concept of ownership in Islamic economics, a paradigm fundamentally distinct from capitalism and socialism. We uncover the essence of ownership as a divine trust, categorized into individual, public, and state domains. Our findings demonstrate how each type of ownership is governed by clear boundaries and rights, tightly integrated with social responsibility to achieve universal well-being and distributive justice. This study also examines the dynamic harmonization between private and public ownership, achieved through vital instruments like zakat, infaq, sadaqah, and productive waqf, as well as the crucial role of government in providing public goods. Despite facing significant challenges such as the dominance of the global capitalist economy and low sharia literacy, we highlight digitalization as a strategic opportunity to boost the efficiency, transparency, and inclusion of sharia finance. This opportunity holds substantial potential to strengthen the harmonization of ownership within the broader Islamic economic ecosystem. In short, a deep understanding of this Islamic concept of ownership is key to formulating more just and balanced economic policies and community development in today's rapidly evolving modern era.

In the current era of globalization and technological advancement in business, information systems play a critical role in driving organizational growth. A company’s success heavily relies on an efficient information system capable of providing accurate, timely, and relevant information. This study aims to design a web-based asset management information system to enhance asset management efficiency at PT Wisessa Consulting Indonesia. Asset management is a vital function that must be carried out to monitor the condition and status of assets. The main problems identified include the lack of integration in asset recording and the absence of a user access control system differentiated by role. The system development follows the Waterfall model, which consists of requirements analysis, system design, implementation, testing, and maintenance phases. The developed system manages detailed asset master data, schedules asset maintenance, and regulates user access rights based on roles—namely admin, IT support admin, IT support, manager, and branch user. The implementation results indicate that the system facilitates more accurate and structured asset recording, monitoring, and reporting processes. Furthermore, the system improves asset management effectiveness, ensures data transparency, reduces errors from manual processes, and supports data-driven strategic decision-making within the organization.

TikTok's algorithm-based digital marketing strategy, especially through the #FYPMarketing approach, has become an effective method in building emotional connections and increasing Gen-Z consumer loyalty. Through the For You Page (FYP) feature, brands can spread content organically with a wide reach, as long as the content is emotionally relevant, authentic, and participatory. This study uses a qualitative method based on literature studies and analyzes the #ScarlettGlowUp campaign as a case study. The findings show that the success of marketing to Gen-Z is greatly influenced by the use of user-generated content, micro-influencer involvement, and storytelling that is consistent with the values ​​held by the audience. However, challenges such as algorithm manipulation, digital communication ethics, and data privacy issues are obstacles that require an approach based on transparency and social responsibility. This article concludes that the success of the #FYPMarketing strategy depends not only on technological and algorithmic capabilities, but also on trust, clarity of values, and alignment between the brand and its digital community.

Market structure is a fundamental element in microeconomic studies that influences the interaction between business actors and consumers. From an Islamic perspective, market structure is not only assessed based on efficiency and competition, but also prioritizes the values of justice and transparency. This study aims to examine how Islamic economic principles are applied in various forms of market structures and their implications for the behavior of economic actors. With a qualitative approach based on literature studies, this article examines the concept of justice ('adl) and openness of information as the main pillars in forming a healthy market according to Islamic law. The results of the study show that Islam encourages the creation of a free market but is still ethically controlled so that there are no practices of exploitation, price manipulation, or misleading information. This finding strengthens the importance of regulations that are in line with Islamic values in forming a sustainable economic system that is oriented towards the common good.

The determination of compensation in the process of land acquisition for infrastructure development in Indonesia still faces various complex legal problems. Although has been regulated in Law Number 2 Year 2012, its implementation often creates inequality, both in terms of compensation value and procedures for community involvement. The phrase “decent and fair” in the regulation opens wide room for interpretation, so there is often a mismatch between the value set by the government and the expectations of the community. This imbalance is exacerbated by weak public participation, lack of legal literacy, and the dominance of legal-formalistic approaches. Agrarian conflicts, legal uncertainty, and disregard for the social and cultural values of indigenous peoples also exacerbate the situation. Therefore, policy reforms based on a participatory approach, institutional strengthening, and the use of digital technology to realize transparency and accountability are needed. Fair compensation must ensure protection of citizens' human rights and build trust in the legal system in the development process.