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Political communication based on Pancasila values serves as a crucial foundation for developing ethical and effective digital campaign strategies in Indonesia. The advancement of technology has transformed political campaigns from face-to-face interactions into digital engagements through social media, websites, and messaging applications. This study aims to analyze the application of Pancasila principles in digital political campaigns and evaluate their effectiveness in fostering ethical, people-centered political communication. Using a qualitative approach, this research employs content analysis of digital campaign materials from various political parties. The findings indicate that campaigns emphasizing values such as unity, humanity, social justice, and deliberation can enhance public participation, particularly among younger voters. Key success factors include information transparency, open dialogue, polite language use, and the provision of objective political education. Pancasila-based digital campaigns also help mitigate social polarization and strengthen public trust in the democratic process. Therefore, this model of political communication is worth adopting as a campaign approach that not only seeks electoral support but also reinforces a substantial and dignified democracy.

This study aims to examine the role of the government in building a national narrative through Pancasila-based crisis communication. The focus of the study includes crisis communication and national stability, challenges of the digital era, transparency, public participation, media collaboration, policy strengthening, and measuring communication effectiveness. The method used is qualitative with content analysis of government policies, public communication materials, and mass media coverage. The study also examines the public response to government messages in the national crisis. The results show that the government uses mass media, social media, and direct communication to convey national messages based on Pancasila. Collaboration with educational institutions, community leaders, and community organizations strengthens the reach of communication. The government's planned and responsive communication strategy is effective in reducing social tensions, strengthening the spirit of nationalism, and maintaining the relevance of Pancasila amid social dynamics. These findings contribute to the development of crisis communication theory and practice in the context of nationality.

Community participation in environmental monitoring is an essential component of the environmental legal system in Indonesia. This article aims to examine the strategic role of the community in the national legal framework, particularly under Law No. 32/2009 on Environmental Protection and Management. Using normative juridical methods and descriptive analysis, this article discusses the rights and obligations of the community, forms of participation, and challenges faced in the implementation of environmental supervision. The results of the study show that although the space for participation has been opened legally, in practice, it still faces obstacles such as limited access to information, lack of legal protection, and lack of community capacity. Therefore, strengthening legal literacy, information transparency, and protection of whistleblowers are important steps to encourage the active role of the community. This article recommends a collaborative approach between the state and the community to realise fair, participatory and sustainable environmental governance

The urgency of consumer protection in Sharia-compliant transactions has become increasingly prominent alongside the growth of the halal industry and rising public awareness of transactional justice based on Islamic principles. This study aims to formulate the theoretical and normative construction of consumer protection within the framework of Islamic law and to assess its compatibility with Indonesia’s positive legal system. Employing a normative juridical approach combined with a descriptive-analytical method, this research explores primary legal sources including Qur’anic verses, the hadiths of Prophet Muhammad (PBUH), and scholarly opinions found in classical and contemporary fiqh al-mu‘āmalāt literature, as well as secondary legal sources such as Law Number 8 of 1999 on Consumer Protection, fatwas of the National Sharia Council (DSN-MUI), and relevant academic literature. The analysis is conducted through content analysis to extract the values of justice, transparency, and balance of rights and obligations within contractual mechanisms. This study finds that core principles such as truthfulness (ṣidq), disclosure (bayān), and justice (‘adālah) constitute the essential foundation of consumer protection in the Islamic legal perspective. The prohibition of gharar (uncertainty), riba (usury), and tadlīs (fraudulent misrepresentation) is not merely a moral injunction but an integral safeguard mechanism for consumer rights. Furthermore, the institutional presence of supervisory bodies such as DSN-MUI and Sharia certification mechanisms has proven to be strategic, though they continue to face challenges in implementation, socialization, and consumer literacy. The findings also indicate a substantial opportunity for harmonizing Islamic legal principles with the national legal system within the framework of maqāṣid al-sharī‘ah. Therefore, this study recommends strengthening sectoral regulations based on Sharia principles, integrating fatwas into positive legal norms, and enhancing educational capacity for both business actors and consumers in order to realize ethical, equitable, and sustainable transactions.

The development of artificial intelligence (AI) has significantly changed the digital advertising landscape. However, consumer trust in the use of AI in digital advertising is a crucial issue to understand. This study aims to analyze the influence of perceived intelligence, transparency, and personalization of AI-based advertising on consumer trust levels. Using a quantitative approach through a survey of 500 respondents who are active social media users in Indonesia, the data were analyzed using Structural Equation Modeling (SEM). The results of the study indicate that perceived intelligence and transparency have a significant positive influence on consumer trust, while personalization has a moderate influence. These findings provide theoretical contributions to the digital marketing literature and provide practical guidance for marketers in designing AI-based advertising strategies that are trusted by consumers.

This research aims to analyze the crisis communication strategy implemented by the government to address national issues that could put the ideology of Pancasila at risk. Using a case study approach, this study examines how the government managed communication during the crisis, including identifying key stakeholders, transferring messages, and using communication channels. This data was collected by analyzing political documents and media reports also library research. The results show that the effectiveness of government crisis communication is greatly influenced by the speed of response, transparency of information, and the ability to build an integrated dialog with different groups of people. In addition, this research also shows the importance of positive and continuous communication to incorporate state resistance to ideological threats. The effectiveness of this research provides the government and other interest groups with valuable findings in the development of effective communication strategies to maintain and strengthen the value of Pancasila on the issue of time challenges.

This study examines the legal responsibility of producers for the circulation of hazardous food products through a strict liability approach, with a case study on the Okko Bread product which was proven to contain sodium dehydroacetate (NDA)—a substance prohibited for use in bread based on BPOM regulations. The research method used is normative empirical, namely combining analysis of laws and regulations, especially Law Number 8 of 1999 concerning Consumer Protection, with empirical facts from the findings of the Food and Drug Supervisory Agency (BPOM) and the responses of producers. The results of the study show that producers do not fully carry out their legal obligations, both in terms of information transparency and responsibility for consumer losses. The application of the strict liability principle still faces obstacles in implementation, mainly due to weak supervision, low legal awareness of producers, and minimal consumer literacy. These findings indicate the need to strengthen regulations, increase legal sanctions, and educate the public so that the principle of absolute liability truly provides fair protection for consumers. This study emphasizes the importance of integration between law enforcement, business ethics, and the active role of society in creating an effective and sustainable consumer protection system.

Local financial management in Indonesia still faces significant challenges, such as budget inefficiencies, high dependence on central funds, and lack of locally generated revenue (PAD), which exacerbates development inequality, especially in underdeveloped regions such as Papua. This research highlights the importance of cross-sector collaboration and technology utilization for the optimization of local finance to achieve sustainable development equity. Collaboration between central and local governments, the private sector, and the community can improve transparency and accountability of budget management, while technologies such as e-budgeting, blockchain, and the Local Government Information System (SIPD) can accelerate the budget planning and monitoring process. This study uses a descriptive qualitative approach with thematic analysis of primary and secondary data to evaluate the effectiveness of technology integration and cross-sector collaboration. The results show that a strong synergy between collaboration and technology can improve budget efficiency, reduce dependency on central funds, and accelerate infrastructure development and public services in disadvantaged areas. Policy recommendations include strengthening local government capacity, implementing a blockchain-based monitoring system, and involving communities in development planning. This research contributes to the local financial management literature by offering evidence-based solutions that support inclusive and equitable development in Indonesia.

Credit score evaluation for functional positions is a critical component in the career development of employees at the Financial Supervisory Agency (BPK) in Jakarta. However, this evaluation process often encounters challenges related to objectivity, consistency, and transparency due to the combination of qualitative and quantitative criteria. This study aims to apply the Analytical Hierarchy Process (AHP) as a decision support tool in the credit score assessment system. AHP is chosen for its ability to break down complex problems into a hierarchical structure and to assign priority weights through pairwise comparisons among criteria. This method is used to determine the priority weights of each evaluation component, including both main and supporting elements, leading to more structured and accountable decisions. The findings indicate that the implementation of AHP enhances the accuracy and objectivity of the credit score evaluation process for functional positions at BPK. Therefore, this approach can serve as the foundation for developing a more transparent and efficient technology-based assessment system.

In the digital era, anti-corruption law enforcement faces new challenges and opportunities. With the development of information technology, corrupt practices are increasingly complex and hidden, committing fraud and embezzlement by utilizing digital space. The use of advanced technologies such as big data analysis, artificial intelligence, and blockchain are some examples of how law enforcement can tackle corruption. In addition, this study investigates various ways in which the government, law enforcement agencies, and civil society can work together to improve transparency and accountability. It is expected to improve anti-corruption efforts by utilizing digital platforms to report and detect suspicious activities. The study found that adapting law enforcement to technological changes is important to uncover and stop corrupt practices in the digital era. In addition, public education is essential to building a stronger anti-corruption culture. To create a transparent government, the role of the media and public participation is very important to increase the accountability of officials for corrupt practices. This study aims to see how public participation and the media monitor corruption and to find methods that can improve such supervision. The methods used include literature research, reports, and policy articles. The results of the study indicate that taking an active part in reporting and monitoring can increase the accountability of public officials.

This study aims to analyze the influence of accountability, transparency, rule of law, effectiveness, and efficiency on local government performance with supervision as a moderating variable in the Langkat Regency Government. This study uses an associative research method with a quantitative approach based on numbers. The study population consisted of 40 Regional Work Units (SKPD) with 120 respondents determined through purposive sampling techniques, with the criteria of heads of departments/agencies, secretaries, and treasurers who have served for at least the last five years. Primary data were obtained through distributing questionnaires using a Likert scale, and data analysis was carried out with the help of SmartPLS 4.0 software. The results of the study indicate that the variables of accountability, transparency, rule of law, and effectiveness and efficiency have a positive and significant effect on local government performance. However, the results of the moderation test indicate that supervision only plays a significant role as a moderating variable in strengthening the relationship between the rule of law and local government performance. Meanwhile, supervision does not significantly moderate the relationship between accountability, transparency, and effectiveness and efficiency on local government performance. These findings are expected to be a consideration for local governments in improving the quality of governance, especially through strengthening the rule of law supported by an effective monitoring system.

This research aims to identify the extent to which economic units apply accounting rules as well as identify similarities or differences between what was applied by them and the requirements of the accounting base and indicate the impact of these differences on the financial statements and then on the financial ratios used in the analysis of these statements to help enhance well as help improve tax transparency. Research applied in Iraqi Tax Authority on 2021, 2022, and 2023, where the Authority's financial statements were analyzed to identify the basic points can be enhanced and tax transparency can be improved. The research reached several conclusions, the most important of which is that the most important of which is to follow the accounting rules for each item comprised in the financial declarations that help companies reduce the disparity that can exist in the treatment of a particular item of the financial statements, and thus increase the confidence of users of the lists with the information they contain and this was evident in the research sample when applying the accounting rules.

This study aims to analyze the violations of Islamic business ethics, particularly in the aspect of product transparency, committed by PT. Ajinomoto Indonesia. The research utilizes a qualitative descriptive method with a literature review approach. Data is collected from various sources, including academic journals, reports, and documented cases related to PT. Ajinomoto Indonesia’s halal issues and product safety. The findings reveal that PT. Ajinomoto Indonesia violated the principles of Islamic business ethics in 2001 by using pork-derived enzymes in MSG production without clear disclosure, which led to its product being declared non-halal by the Indonesian Ulema Council (MUI). Additionally, the company was accused of using harmful additives such as formalin. These practices conflicted with the halalan thayyiban concept in Islam, which demands both lawful and wholesome consumption. This research emphasizes the importance of applying Islamic ethical principles, especially transparency, in the food industry to maintain consumer trust and comply with religious and safety standards. The findings can be used as a reference for policy recommendations in strengthening halal certification governance and ethical auditing. This study provides a focused ethical analysis of a real-world business case from an Islamic perspective, highlighting the consequences of ethical breaches in a Muslim-majority market.

This study aims to analyze the concept of Islamic public finance according to Abu 'Ubaid al-Qasim bin Salam in Kitab al-Amwal and its relevance to the implementation of zakat-based fiscal policy in Indonesia. Using a qualitative approach and library research method, the study reveals that Abu 'Ubaid emphasized three main principles in public finance management: justice, transparency, and public benefit (maslahah). He viewed zakat as a public financial instrument that must be managed by the state to ensure fair and equitable distribution of wealth. The implementation of zakat-based fiscal policy in Indonesia still faces challenges such as low public awareness, lack of integration into the national and regional budgets, and uneven zakat distribution. Based on Abu ‘Ubaid's thoughts, the proposed solutions include strengthening regulations, improving transparency in zakat institutions, and optimizing the use of technology. Integrating zakat into the public financial system can be an effective strategy to reduce social inequality and promote sustainable public welfare.

The issue of illegal parking in Batam City has become a serious concern, where unofficial parking attendants often collect fees from drivers without contributing to the local government. This situation not only disrupts order and security but also harms local revenue (PAD). Illegal parking practices create discomfort for the public and reduce trust in the existing parking system. Moreover, it hinders the optimization of PAD potential that should be generated from a well-organized and orderly parking system. This research aims to develop a technological solution to address this issue by creating an Android application called Fast Parking System. The application is designed to improve parking system efficiency through a fast, secure, and transparent cashless payment system. By using this application, drivers can pay for parking digitally, reducing direct interaction with parking attendants and minimizing the potential for illegal fees. The application is also integrated with an official surveillance system, allowing local authorities to monitor parking activities in real-time and ensure that parking fees are directed to the local treasury. It is expected that the implementation of Fast Parking System will create a more orderly, safe, and efficient parking system. With this solution, the local government can not only increase transparency but also optimize revenue from the parking sector. In addition, the application offers greater convenience for the public in using well-managed parking facilities. The findings from this research can serve as a useful reference for the Batam City Government and other cities in Indonesia facing similar illegal parking issues. It can also be used as a guideline for developing more efficient and modern technology-based parking systems.

Archives management plays a crucial role in ensuring the accountability of an organization, as proper management of archives can enhance transparency and operational effectiveness. Based on observations made at the Maluku Province Regional Library and Archives Office, several issues were identified within the current archiving system. One of the key problems is the lack of knowledge about proper archives management, which causes significant barriers during the archiving process. The office employs two archivists with high school and diploma (D3) education backgrounds. Although they have attended archives management training, the current system remains ineffective, which in turn affects work efficiency, particularly in the process of searching for archives. In many instances, the required archives are either difficult to locate or entirely missing. This study aims to assess the impact of archives management on work efficiency at the Maluku Province Regional Library and Archives Office. The research employs quantitative analysis with a sample size of 42 employees. Data were collected through a survey method, using a questionnaire to capture relevant information from the participants. Simple linear regression analysis conducted using SPSS 24 revealed that archives management accounts for 35% of the variance in work efficiency, while the remaining 65% is influenced by other factors. The findings suggest that effective archives management has a positive and significant impact on employee work efficiency. Based on the results, several practical implications are suggested: (1) the current archiving system should be maintained and improved for better performance, (2) training and development programs should be implemented to enhance the skills of archivists, (3) archivists should be equipped with specialized skills in archives management to improve overall efficiency, and (4) ongoing coaching and mentorship for archivists should be provided to ensure continuous improvement.

The purpose of this study is to assess how the Financial Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM) has improved the quality of financial statements of businesses in Lakarsantri Sub-district. Using a survey-based quantitative research methodology, information was collected from 40 MSME respondents through questionnaires. Partial Least Square (PLS) analysis was conducted on the data using WarpPLS software version 8.0. The results show that the implementation of SAK EMKM significantly improves the readability, consistency, accuracy, and conformity with accounting standards of MSME financial statements. The results suggest that the application of correct accounting principles can improve the financial transparency and accountability of MSMEs by having a favorable impact on the quality of their financial statements. This study also shows that to support MSMEs' access to financial resources and foster sustainable local economic growth, it is necessary to continue promoting the understanding and application of SAK EMKM. This study also provides strong empirical support for the importance of applying sound accounting principles to produce reliable and quality financial statements.

Developing research and community service (P2M) applications is crucial in enhancing efficiency and accuracy in managing related data at higher education institutions. This research aims to design a web-based application that simplifies the data management process for research, community service, and associated activities at Universitas Informatika dan Bisnis Indonesia (UNIBI). The research engaged the Rapid Application Development (RAD) methodology to actively incorporate stakeholders throughout the application development lifecycle, thereby guaranteeing alignment with their requirements. The results showed that the developed Application effectively resolved inaccurate data displays, manual data collection, and inefficient validation processes. Key features include a more accurate dashboard, an automated article validation tool integrated with Google Scholar, and streamlined submission community service activities. The activity submission process enhances operational efficiency and improves transparency and accountability in managing academic data. This research contributes to the broader adoption of digital solutions in educational administration, offering significant improvements in data accuracy and management at UNIBI.

Technological advancements and digital transformation have significantly impacted business management, including the consulting sector. PQM Consultants faces challenges in managing inquiries, which are still manually handled using Microsoft Excel. This manual process results in fragmented data, delays in accessing information, input errors, and difficulties in real-time monitoring of inquiry statuses. These issues affect operational efficiency, data transparency, and timely decision-making.   This research focuses on developing a web-based inquiry management platform through the Design Thinking methodology, aiming to improve the efficiency and effectiveness of inquiry handling at PQM Consultants. Adopting a qualitative case study approach, the study gathers insights through in-depth interviews, direct observations, and document reviews involving consultants and support team members who are directly engaged in the inquiry process. Research participants consist of consultants and support team members directly involved in inquiry management. The study uses a Design Thinking approach, which focuses on solving problems through repeated refinement and actively involving users throughout the development process. This framework supports the development of creative solutions by deeply understanding user needs, defining key challenges, and continuously refining ideas through prototyping and testing (Costich 2021). The Empathize stage focuses on understanding user needs and challenges. The Define stage formulates the core problems specifically. The Ideate stage generates creative ideas as potential solutions. The Prototype stage develops an initial design of the platform, which is then tested during the Test stage to gather feedback for further refinement. The results indicate that the web-based inquiry management platform effectively addresses various challenges in managing inquiry data, such as access delays, input errors, and data fragmentation. The platform enables consultants to monitor inquiry statuses in real-time, access data transparently, and make faster and more accurate decisions.

This study examines the transformation of zakat law from a purely textualist Sharia approach to its institutionalization within the framework of the modern state. The research is motivated by the evolving practice of zakat, which is no longer solely based on classical legal texts but is now regulated and managed institutionally by the state to ensure effective and equitable distribution. The aim of this study is to analyze the process and implications of this paradigm shift in zakat law. The research employs a qualitative method through literature review and normative legal analysis of zakat regulations in Indonesia. The main findings indicate that the institutionalization of zakat improves accessibility, transparency, and accountability, while also presenting challenges in maintaining alignment with core Sharia principles. The implications of this research are significant for policymakers and zakat institutions in developing an adaptive and sustainable zakat legal system.