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This study explores the role of halal certificates in increasing consumer confidence in food industry products in Indonesia. In a Muslim society and a global market that is increasingly aware of religious ethics and values, halal certificates are not only proof of halalness, but also serve as a signal of quality, safety and integrity of the producer. This research uses a qualitative approach through a literature study, by reviewing scientific articles, books, official reports, and relevant documents related to halal and consumer behavior. The results of the analysis show that halal certificates have three main roles: (1) as a credibility signal to reduce information asymmetry between producers and consumers; (2) as an instrument to reduce risk perceptions of ingredients, processes, and production ethics; and (3) as a brand communication medium that builds emotional attachment and social value. Consumers, especially millennials and Gen Z, demand halalness accompanied by transparency and education in the certification process. Halal certificates also strengthen product competitiveness in the global market, reflecting a religious lifestyle while being modern and sustainable. Therefore, industry players need to make halal certification a comprehensive brand strategy, while regulators such as BPJPH must continue to improve the transparency and effectiveness of the system.

Regional income is one of the important indicators in assessing the financial performance of local governments, especially in supporting development and public services. Malang City as one of the regions with growing economic dynamics, requires optimal revenue management through the Regional Financial and Asset Management Agency. The purpose of this study is to analyze the structure and trend of local income and evaluate the allocation of regional spending. The method used is quantitative descriptive with data collection through observation of budget realization reports and analysis of revenue trends. The findings of the study indicate a significant increase in local revenue, especially from the hotel, restaurant, and entertainment tax sector, although there are still challenges in managing assets and transfer funds. The implications of the results of this study are expected to contribute to the development of more effective fiscal policies, as well as increasing transparency and accountability in regional financial management in Malang City. This study also provides strategic recommendations for optimizing regional income in the future.

The ethical violation committed by Constitutional Court Justice Anwar Usman in the Constitutional Court Decision No. 90/PUU-XXI/2023 underscores the urgent need to strengthen ethical oversight mechanisms to safeguard the integrity of the judiciary. This article analyzes the ethical breach and its implications for public trust and the legitimacy of the Constitutional Court as the guardian of the Constitution. The research employs a normative legal method with statutory, case, and conceptual approaches. The findings indicate that violations of the principles of impartiality, independence, and integrity not only tarnish the image of individual justices but also erode public confidence in the constitutional justice system. Therefore, systemic reform and greater transparency in the enforcement of judicial codes of ethics are essential to restoring the moral authority and professionalism of Indonesia’s highest judicial institution.

This study analyzes the effectiveness of the Republic of Indonesia's Audit Board (BPK) in supervising regional financial management. The aim is to assess the extent to which BPK's supervision has encouraged the creation of good governance in regional financial management while identifying obstacles that hinder its effectiveness. Using qualitative methods and secondary data from existing documents and reports, the results of the study indicate that although BPK has attempted to improve accountability and transparency, there are still a number of significant challenges, including low compliance with recommendations and the influence of external factors. This study concludes with recommendations to strengthen BPK's capacity and improve coordination with related institutions to encourage better regional financial management.

This study aims to analyze the effectiveness of tax audits and the implementation of online tax reporting systems (e-filing and e-reporting) on taxpayer compliance in Indonesia. Tax audits serve as a supervisory instrument conducted by the Directorate General of Taxes to ensure that tax obligations are fulfilled in accordance with applicable regulations. On the other hand, technological advancements have driven the modernization of tax administration through the adoption of online reporting systems, which aim to enhance convenience and transparency. This research uses a quantitative approach with survey methods targeting individual and corporate taxpayers registered at several tax service offices (KPP) across Indonesia. The findings indicate that properly conducted and periodic tax audits have a significant impact on improving taxpayer compliance. Moreover, the online reporting system has proven effective in increasing efficiency, reducing compliance costs, and enhancing transparency, thereby positively influencing voluntary compliance. The study concludes that the synergy between effective tax audits and a user-friendly online reporting system is a strategic key to improving tax compliance in Indonesia.

Corruption, particularly in the form of the practice of selling and buying positions, has become a serious issue in the context of regional governance in Indonesia. It undermines the meritocratic system and erodes public trust in government institutions. The aim of this study is to identify the factors that contribute to the occurrence of position trading and to formulate effective prevention strategies to build a transparent and corruption-free bureaucratic system. The approach used in this research is a normative approach with legal document analysis and field research that is prescriptive and applied in nature. The findings of the study show that the high political costs in direct regional elections and the lack of transparency in the selection of positions are the main factors triggering the practice of position trading. Prevention can be achieved through strengthening the merit system, improving transparency, fostering a culture of integrity in the bureaucracy, and enhancing the protection system for whistleblowers. The implications of this research are the importance of a more effective preventive approach to corruption prevention and the need for tighter public oversight to ensure the consistent implementation of policies.

Waqf holds a crucial position in promoting social welfare and fostering the growth of a Sharia-based economy. In Indonesia, the success of waqf initiatives largely relies on sound governance and the operational effectiveness of waqf institutions. This study explores the roles of the Indonesian Waqf Board (BWI) as the regulatory authority and nazhir as the managers of waqf assets, while also highlighting key challenges such as technological limitations, lack of transparency, and weak supervision mechanisms. To overcome these obstacles, strategies including nazhir capacity building, digitalization of waqf management, and the application of the Waqf Core Principles Implementation Index (IIWCP) have been introduced. The findings suggest that adopting professional and innovative governance practices significantly enhances transparency, accountability, and the overall impact of waqf on social welfare and sustainable economic development.

Business ethics form the moral foundation that guides corporate operations and stakeholder interactions, fostering trust, strengthening relationships, and promoting long-term business sustainability. In the digital industry, the application of business ethics has become increasingly critical due to the complexity of interactions among companies, partners, and customers. PT GoTo Gojek Tokopedia Tbk, established through the 2021 merger of Gojek and Tokopedia, faces substantial challenges in upholding ethical principles amid the dynamic landscape of Indonesia’s digital economy. This study adopts a descriptive qualitative approach, utilizing observation and literature review, to examine the extent to which the implementation of business ethics at GoTo contributes to its corporate performance. The findings indicate that consistent ethical practices significantly enhance corporate reputation, improve customer loyalty, and foster a healthy work environment. The integration of fairness, honesty, transparency, and social responsibility has proven to be critical in ensuring corporate sustainability and growth within the competitive digital industry. This study underscores the imperative for companies to systematically embed ethical principles into all operational activities in order to address evolving regulatory frameworks, market competition, and rising societal expectations.

Marketing strategy is a fundamental aspect that must be considered in order to achieve predetermined marketing objectives. This strategy encompasses a series of steps and decisions taken to promote products, reach the right target market, and influence customer purchasing behavior. The purpose of this study is to identify the strategies employed by the Mhira Cake Birthday Cake Shop in every sales or promotional activity to attract customer interest, as well as to analyze these strategies from the perspective of Islamic marketing principles. This research is classified as field research, in which the writer directly visited the location—Mhira Cake Birthday Cake Shop—to obtain accurate data, employing a qualitative research approach. The primary informant in this study was the owner of Mhira Cake, while supporting informants included the shop’s customers. Data collection techniques included observation, interviews, and documentation. The collected data were then processed and analyzed using a descriptive qualitative method. The results of this study show that Mhira Cake employs marketing strategies through product, pricing, promotion, and location. The marketing methods used include offering affordable prices for the products sold. From the perspective of Islamic economics, it can be concluded that the marketing strategies implemented by Mhira Cake are in accordance with Islamic marketing principles. The shop operates its business based on values of honesty and fairness and applies characteristics aligned with Islamic marketing ethics. Additionally, in practice, the business incorporates ethical business conduct by demonstrating the traits of shiddiq (truthfulness), amanah (trustworthiness), tabligh (transparency in communication), and fathonah (wisdom). The business is run with a commitment to integrity in every aspect.

This study investigates the influence of village government human resource (HR) competence and information technology (IT) utilization on the accountability of village fund management, with empirical evidence drawn from villages in Pringsewu Regency, Indonesia. The research addresses critical concerns about the underperformance and misuse of village funds, often linked to weak HR capabilities and limited IT adoption. The primary objective is to examine how HR competence and IT usage affect financial accountability in village fund management. Utilizing a quantitative approach, this study surveyed 91 village officials across 13 villages using a structured questionnaire, applying multiple linear regression analysis for hypothesis testing. Findings reveal that both HR competence and IT utilization significantly and positively influence accountability, suggesting that skilled personnel and effective use of digital systems enhance transparency and financial governance. The results support the Technology Acceptance Model (TAM) and stewardship theory, emphasizing the importance of reliable personnel and technological systems in public financial management. The study concludes that strengthening human resource capacity and advancing IT infrastructure are critical steps in ensuring accountable village fund management, especially in rapidly developing regions such as Pringsewu Regency.

The procedures for collecting, spending, and storing funds must be carefully considered when managing communal or group-owned finances. This is due to the trust placed in the treasurer to safeguard and supervise the group’s finances. A structured plan is essential in the management of religious gathering (pengajian) funds to ensure that the money is used for the benefit of the group and that unnecessary expenses are kept to a minimum. In practice, the management of pengajian funds is often conducted manually, without regard to efficiency. This study aims to analyze strategies for managing pengajian funds to improve the welfare of its members. A descriptive qualitative research method was used, with data collected through documentation, interviews, and observation. Data analysis involved data reduction, data presentation, and conclusion drawing. The findings indicate that seven financial management principles—consistency, accountability, transparency, sustainability, integrity, stewardship, and adherence to accounting standards—are applied to evaluate the management of pengajian funds. Based on the analysis, it is concluded that the implementation of strategic fund management has contributed to improving the welfare of the group’s members, while adhering to established standards and objectives.

Technology-based financial innovation has led to the emergence of crowdfunding platforms, which are now expanding into the realm of Islamic finance. This study aims to examine how the principles of Islamic economics are integrated into Sharia-compliant crowdfunding practices, particularly in financing Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The research employs a qualitative descriptive approach through literature review and case studies of several prominent Sharia crowdfunding platforms in Indonesia. The findings show that Sharia crowdfunding not only adheres to Islamic principles such as the prohibition of riba (usury) and gharar (uncertainty), but also applies concepts of justice, transparency, and partnership within contract structures. However, challenges related to Sharia financial literacy, regulation, and public trust remain significant obstacles. This study recommends enhancing Sharia financial literacy and strengthening regulations to support a sustainable Sharia crowdfunding ecosystem.

This study examined efforts to optimize the functions and roles of the Regional People's Representative Council (DPRD) of Pemalang Regency in overseeing policies related to the use of the Regional Revenue and Expenditure Budget (APBD). The optimization focused on strengthening the oversight mechanisms, enhancing the technical capacity of the DPRD, and improving inter-institutional coordination to support accountable budget governance. The study was motivated by the persistent weaknesses in legislative oversight, as evidenced by various findings of budget irregularities, including overpayments, misuse of grant funds, and unilateral budget decisions by the executive. A descriptive qualitative approach was used, with data collected through in-depth interviews with members of Commission C, the Budget Committee, and expert staff from the DPRD Secretariat, as well as through document analysis. The findings indicated that the implementation of DPRD’s oversight functions had followed formal mechanisms such as the evaluation of the accountability report (LKPJ) and the discussion of the General Budget Policy and Provisional Budget Ceiling (KUA-PPAS). However, the oversight had not been optimal due to limited access to information, insufficient technical capacity, and weak inter-agency synergy. The DPRD had formulated several optimization strategies, including internal capacity building, the use of digital information systems (SIPD), and strengthening coordination with the Audit Board (BPK) and the regional inspectorate. Therefore, optimizing the DPRD’s oversight function required systemic improvements encompassing institutional capacity, information transparency, and active public involvement in monitoring regional budgets.  

Teachers are under increasing pressure to deliver personalized, standards-aligned instruction while managing time constraints and rising workloads. Traditional lesson planning often limits creativity and adaptability due to its complexity and repetitive demands. In response, Artificial Intelligence (AI) has emerged as a promising tool to support instructional planning. This study highlights how AI enhances teacher efficiency, simplifies administrative tasks, and supports differentiated, data-driven instruction. However, these benefits require thoughtful and responsible integration. AI adoption must include safeguards for data privacy, ensure algorithmic transparency so teachers understand the basis of system recommendations, and actively mitigate systemic bias that may disadvantage certain learner groups. Most importantly, teachers should remain actively involved in reviewing and adapting AI-generated content to preserve professional judgment and uphold pedagogical integrity.

The purpose of this study was to determine the Role of the Election Supervisory Body in the Simultaneous Regional Head Elections in Tasikmalaya Regency in 2024. The method used in this study is a qualitative descriptive research method. This method includes observation, interviews and documentation. Data processing techniques in this study are data reduction, data presentation, and drawing conclusions. The results of the study show that the role of the Election Supervisory Body (Bawaslu) has not been running optimally as seen from four dimensions. First, in the dimension of the role as an entrepreneur, Bawaslu experienced obstacles in understanding organizational issues and building relationships with the KPU, which was caused by miscommunication and weak supervision which led to a Revote. Second, in the dimension of the role as a disturbance handler, Bawaslu has not been effective in dealing with unexpected problems, hampered by the pros and cons of the community and the lack of formal and material evidence to follow up on reports of alleged violations. Third, in the dimension of the role as a resource allocator, the use of funding sources has not been optimal because the Revote resulted in the use of previous funds being inefficient. Finally, in terms of its role as a negotiator, Bawaslu has not been effective when participating in negotiations because it often takes a long time. The efforts that must be made are to strengthen communication and coordination between Bawaslu and the KPU, increase transparency and supervision during the election process, improve the system for collecting evidence of alleged violations and accelerate the negotiation process so that the decision-making process runs more efficiently. Based on the results of the study above, it can be concluded that the Role of the Election Supervisory Body in the Simultaneous Regional Head Elections in Tasikmalaya Regency in 2024, overall, is still not running optimally.    

This study examines administrative innovations in immigration services, including e-visa systems, biometric-based autogates, online queue management, and foreigner monitoring dashboards. The findings reveal that these innovations improve service speed, transparency, accountability, and public satisfaction. However, challenges such as limited human resource competencies, ICT infrastructure gaps, data security concerns, and bureaucratic resistance hinder implementation. The study also compares best practices from several advanced countries as references for reform. Recommendations focus on strengthening human resources, infrastructure, data security, and change management to sustain digital transformation in immigration services. Further research is suggested to explore socio-economic impacts and emerging technologies in the context of immigration service delivery.

This study examines the status of Bitcoin and its underlying blockchain technology from the perspective of Islamic law. The research utilizes a qualitative library-based method, analyzing primary sources of Islamic jurisprudence alongside recent academic studies. It explores key Shariah principles such as mal mutaqawwam, maysir, gharar, and riba, in assessing Bitcoin's permissibility. The findings reveal that while Bitcoin's volatility, speculation, and lack of intrinsic value raise concerns under Islamic finance, the asset does not inherently involve interest (riba). Furthermore, the research distinguishes between the controversial nature of Bitcoin and the positive potential of blockchain technology, which aligns with the objectives of maqasid al-shariah, particularly in promoting transparency, financial inclusion, and ethical conduct. The study concludes that while Bitcoin may remain contentious, blockchain offers significant opportunities for Shariah-compliant financial innovation when supported by appropriate regulation and ethical oversight.

This research explores the significance of waqf (Islamic endowment) management in achieving sustainable development, emphasizing the legal and managerial obstacles that impede its optimal performance. Although waqf has historically played a vital role in areas such as education, healthcare, and poverty reduction, modern administration is challenged by disjointed legal systems, outdated policies, and inadequate governance structures. These issues contribute to inefficiency, a lack of transparency, and declining confidence among donors. Applying a qualitative library research method, the study systematically examines scholarly sources, legal texts, and institutional records to assess how legal reform and strategic governance can enhance waqf operations. The analysis highlights the importance of aligning Islamic legal principles with contemporary management approaches—such as performance planning, financial innovation, and clear accountability measures—to improve both impact and efficiency. Moreover, the study stresses the urgent need for legal restructuring and human capital development within waqf institutions to ensure long-term viability and professionalism. By overcoming legal and organizational shortcomings, waqf can be transformed into a dynamic and sustainable financial instrument that supports the Sustainable Development Goals (SDGs). This research offers valuable academic and policy insights into creating effective, transparent, and Shariah-compliant waqf frameworks suited to modern socio-economic challenges.

This study examines the digital transformation of administrative services in Sabrang Village, Klaten, as part of the Smart Village initiative. The integration of Information and Communication Technology (ICT) aims to enhance service efficiency, transparency, and accountability at the village level. The research highlights the implementation of online platforms for administrative processes, such as issuing certificates and permits, and the use of real-time notification systems to monitor application statuses. Additionally, efforts to improve digital literacy among village officials and the community are emphasized to ensure successful adoption. The study underscores the importance of structured policies, capacity building, and community engagement in realizing the benefits of digitalization. While challenges such as limited infrastructure and resistance to change persist, the digitalization of village administration is shown to significantly increase service speed, reduce bureaucratic hurdles, and foster participatory governance. Ultimately, digital transformation in rural governance can support the creation of a more inclusive, efficient, and transparent local government, contributing to broader development goals.

The Environmental Impact Assessment (AMDAL) licensing process in Indonesia faces significant challenges regarding meaningful public participation, particularly following the implementation of the Job Creation Law (UU Cipta Kerja). Objective: This research analyzes the urgency for reconstructing public participation mechanisms in AMDAL formation and proposes ideal regulatory frameworks for enhanced community involvement in environmental decision-making processes. This normative legal research employs conceptual and statutory approaches, utilizing qualitative descriptive analysis of legal materials including primary sources (legislation and court decisions) and secondary sources (legal literature and scholarly articles). The study reveals that post-Job Creation Law implementation has significantly restricted public participation scope, limiting involvement to only directly affected communities while excluding environmental advocates and civil society organizations from AMDAL processes. The transition from AMDAL Assessment Commission to Environmental Feasibility Assessment Team has further centralized decision-making authority and reduced community representation. Reconstruction of public participation mechanisms is urgently needed to restore meaningful community involvement, implement good environmental governance principles, and ensure transparency, accountability, and inclusive stakeholder engagement in environmental impact assessment processes.