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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.

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.

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.  

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 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.

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.

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.

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 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 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.

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 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 integration of autonomous systems in traffic management has become increasingly important as urban populations and vehicle numbers continue to rise, leading to significant congestion. Traditional traffic signal control systems, which rely on fixed timing, are no longer sufficient to handle the dynamic and complex nature of urban traffic. To address these challenges, the proposed explainable Deep Reinforcement Learning (DRL) framework aims to optimize traffic signal control by dynamically adjusting traffic signals based on real-time data. This approach enhances traffic flow efficiency, reduces congestion, and improves overall system performance. The framework leverages Vehicle-to-Everything (V2X) communication, which enables real-time data exchange between vehicles, infrastructure, and other road users, extending the perception range of autonomous vehicles and providing valuable insights for traffic signal optimization. Additionally, the integration of smart infrastructure, such as smart intersections, plays a crucial role in enabling adaptive traffic management and facilitating better coordination across multiple intersections. One of the key advantages of the proposed system is its transparency, achieved through the implementation of explainable AI (XAI) techniques. These mechanisms provide clear insights into the decision-making processes, ensuring that traffic management authorities and system users can understand the rationale behind the system’s decisions. Although challenges such as data accuracy, scalability, and cybersecurity risks remain, the proposed DRL framework shows great promise in revolutionizing traffic management systems. Future research directions include enhancing data collection methods, improving the scalability of the system for larger cities, and further developing explainability features to improve trust and adoption in real-world applications.

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.

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.

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.

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.

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.

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.