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This research examines the role of SIMKARI (Sistem Informasi Manajemen Kejaksaan) in enhancing transparency and accountability at the High Prosecutor’s Office of Gorontalo in the digital era. The implementation of SIMKARI, as a digital management information system, is aimed at improving the efficiency of data management, monitoring, and reporting within the institution. Through qualitative research methods including literature study, observation, and interviews with key stakeholders at the High Prosecutor’s Office of Gorontalo, this study identifies both the benefits and challenges associated with SIMKARI's use. The results indicate that SIMKARI has significantly contributed to the transparency of public information and the accountability of internal performance. However, challenges such as limited digital literacy and infrastructure issues remain. The study concludes that continuous improvement and strategic collaboration are necessary to optimize SIMKARI’s effectiveness in supporting a transparent and accountable justice system.

The rapid growth of the fashion industry in Indonesia, particularly in Bandung, has increased the demand for structured and efficient sewing course management. Bandung Vision Center, as one of the institutions providing sewing training, faces significant administrative challenges due to the continued use of manual registration and attendance monitoring systems. These conventional processes result in data inaccuracies, slow information retrieval, limited transparency, and difficulties in monitoring participant progress across multiple training waves. This study aims to design and develop a web-based application to optimize participant registration and attendance monitoring processes at Bandung Vision Center. The research adopts an Agile software development methodology to ensure iterative development, flexibility, and responsiveness to user requirements. The system is implemented using the Laravel framework for backend development, ReactJS for frontend interface design, and MySQL as the relational database management system. System modelling is conducted using UML diagrams, and functionality testing is performed using the black-box testing method. The results indicate that the developed application significantly improves administrative efficiency, enhances data accuracy, and enables real-time monitoring of participant attendance. Additionally, the system increases transparency, facilitates structured data management, and supports better decision-making for course administrators. The implementation of this web-based application demonstrates its effectiveness in modernizing administrative processes and strengthening institutional competitiveness in the local fashion education sector. Future enhancements may include integration of online payment features, automated notifications, and advanced data analytics to further improve service quality and user satisfaction.

This study examines the tax policies during the time of Abu Yusuf, a prominent Islamic scholar and economist who significantly contributed to the Islamic financial system through his work Kitab al-Khara. The research aims to analyze Abu Yusuf's taxation concepts, their implementation during the Abbasid Caliphate, and their relevance to modern taxation systems, particularly in Indonesia. This study employs a qualitative method with a literature review approach. The findings indicate that Abu Yusuf favored a proportional tax system (muqasamah) over a fixed tax system (misahah), as it is fairer and more adaptable to economic fluctuations. He also emphasized the importance of tax officials' integrity, transparency in tax administration, and strict supervision of tax collectors to prevent corruption. This study highlights that Abu Yusuf’s taxation principles remain relevant in modern taxation systems, particularly in terms of fairness, efficiency, and fiscal transparency.

The rapid development of information technology has significantly driven the growth of e-commerce as one of the main channels in modern commercial activities. In the beauty product sector, digital platforms offer consumers easier access and simultaneously expand market reach for business actors. However, this advancement also brings various challenges, particularly in relation to consumer protection. Common issues include product authenticity, information transparency, transaction security, and dispute resolution mechanisms. In this context, legal protection for consumers has become an urgent matter that cannot be overlooked. This study aims to analyze the forms of legal protection available to consumers of beauty products in e-commerce transactions and to assess the effectiveness of existing regulations in addressing these challenges. Using a normative juridical approach, the study evaluates relevant legislation, such as Law Number 8 of 1999 concerning Consumer Protection, along with other regulations related to electronic transactions. The findings reveal that although legal instruments have been established to safeguard consumer rights, their implementation still encounters obstacles, including limited supervision of online business actors and low consumer literacy regarding their rights. Therefore, efforts are needed to strengthen regulations, improve consumer education, and optimize the roles of supervisory and dispute resolution institutions. In this way, the consumer protection system in the e-commerce sector—particularly for beauty products—can operate more effectively and provide a greater sense of security for the public in conducting digital transactions.

The high rate of sexual violence has become a primary concern for the government. Victims of such violence do not distinguish between age or gender; children, both boys and girls, are often among the victims. Sexual education remains a taboo subject in society, as many consider it inappropriate to teach children and lack transparency on the matter. Parents are often reluctant and embarrassed to discuss sexual education with their children.Sex education is an effort to provide knowledge about the function of reproductive organs by instilling moranal, ethical, and religious commitments so that there is no “misuse” of these reproductive organs. Sex education aims to provide comprehensive knowledge and understanding of sexuality including, the function of reproductive organs, reproductive health, prevention of risky behavior, prevention of sexually transmitted diseases, prevention of sexual harassment, and increased understanding of gender identity and sexual orientation. The annual record of the National Commission on Violence Against Women in 2024 noted that sexual violence against women occupied the highest level with a percentage of 26.94%. The high level of sexual violence that occurs is a major concern of the government, victims of violence do not mark age and gender, children are also often victims of both boys and girls. This article uses qualitative methods and literature study methods.

This study aims to analyse the effect of authentic leadership on employee performance with employee engagement as a mediating variable at the Regional Drinking Water Company (PERUMDA) Tirta Kanjuruhan, Malang Regency. Authentic leadership is a leadership style that emphasises transparency, ethics, and honest relationships between leaders and employees, which is believed to increase employee engagement and performance. This study used a quantitative approach with a survey method. Data were collected through questionnaires distributed to employees of PERUMDA Tirta Kanjuruhan and analysed using Partial Least SquaresStructural Equation Modeling (PLS-SEM) technique. The results showed that authentic leadership has a positive and significant effect on employee engagement and employee performance. In addition, employee engagement was shown to act as a mediating variable that strengthens the relationship between authentic leadership and employee performance. The findings confirm the importance of authentic leadership in creating a work environment that supports employee engagement, which ultimately improves individual and organisational performance. This study provides implications for company management in developing more effective leadership strategies to improve employee productivity and well-being.

This study aims to analyze efforts to prevent and eradicate corruption in the context of digitalization in Bandar Lampung. The digitalization era brings significant changes in the way government and society interact, which has the potential to create opportunities for corrupt practices. The research method used is a qualitative approach with data analysis from interviews, documentation studies, and observations. The results of the study indicate that although there have been preventive measures through the application of information technology, there are still loopholes that can be exploited by perpetrators of corruption. The main causal factors include the lack of legal awareness among the community, as well as minimal supervision and transparency in the use of the budget. This study recommends the need for increased training for law enforcement officers, as well as the implementation of a stricter and more transparent supervision system in the use of digital technology. Thus, this study is expected to provide valuable insights for policy makers in formulating more effective strategies to prevent and eradicate corruption, as well as increasing legal awareness among the Bandar Lampung community in this digital era.

This study uses a qualitative method by analyzing 15 relevant journals to examine the optimization of productive waqf in the development of Islamic microeconomics. Productive waqf has great potential as an instrument for empowering the people's economy, especially in supporting the sharia-based micro and small business sector. This study found that the use of waqf productively can create economic sustainability through the management of waqf assets for productive activities such as agriculture, trade, and microfinance services. Through good governance strategies, transparency, and adequate regulatory support, productive waqf has been proven to increase community income, create jobs, and reduce economic inequality. In addition, collaboration between professional nadzir and Islamic financial institutions is the key to success in implementing productive waqf. The main obstacles faced include low waqf literacy in the community and limited innovation in managing waqf assets. Therefore, synergy is needed between the government, Islamic financial institutions, and the community to encourage the maximum use of productive waqf in supporting an inclusive and sustainable Islamic microeconomics.

The rapid development of information technology has accelerated the transformation of public services in Indonesia toward digitalization. This study aims to analyze the effectiveness level of digitalization in administrative services at the Medan Amplas District Office. A qualitative approach was used, employing a literature review method by collecting data from books, scientific journals, policy documents, and institutional performance reports. The results show that the digitalization of administrative services in Medan Amplas District has improved service timeliness, cost and procedure transparency, and public satisfaction, with system adoption rates increasing from 30% to 65% between 2018 and 2022. Digitalization has also provided benefits in terms of time and cost efficiency, as well as enhanced staff productivity. However, several challenges remain, such as infrastructure limitations, uneven digital competencies among staff, regulatory inconsistencies, and organizational culture resistance to change. In conclusion, the digitalization of administrative services at Medan Amplas District has been effective but still requires continuous improvement in technical aspects, human resource capacity building, regulatory harmonization, and cultural change to achieve sustainable optimization of public services.

According to data from the Ministry of Cooperatives and SMEs in 2024, Indonesia has more than 60 million SMEs, which are very important to its economy, contributing 60% to the national GDP. However, around 77.5% of SMEs do not keep financial records, while 22.5% have some form of financial reporting that is often inconsistent and poorly documented. Many entrepreneurs do not realize the importance of financial reports, instead focusing on business growth and sales. Lack of financial literacy leads to poor decision-making and operational transparency. Quality financial reports can facilitate access to capital and serve as an indicator of business success. Programs aimed at improving financial literacy and the importance of financial reporting have shown a positive impact on SME performance. The training program for Dapur Umi Ila SMEs in Bojongkerta aims to empower participants through education on financial management, emphasizing the importance of maintaining accurate financial records for proper decision-making and sustainable business growth. By creating financial reports, Dapur Umi Ila SMEs are expected to be more concerned about operational finances so that they can learn to make decisions based on relevant and reliable financial reports..

The implementation of the Trade Facilitation Agreement (TFA) adopted by the World Trade Organization (WTO) since 2017 aims to reduce administrative barriers in international trade and improve the efficiency of the export-import process. By ratifying the TFA through Law No. 17/2017, Indonesia is expected to optimize trade and customs procedures, speed up the movement of goods, and reduce trade costs, which in turn supports economic growth and exports. The TFA includes simplification, modernization, and harmonization of export-import procedures, which are expected to provide significant benefits, especially for developing countries such as Indonesia. This research aims to analyze the implementation of trade facilitation in Indonesia. The research method used is normative legal research, which examines legal data sourced from literature (secondary legal materials). The implementation of this agreement has shown positive impacts, including reduced trade costs and increased export access, especially for small and medium enterprises. The Indonesian government, through the ratification of the TFA, aims to facilitate global trade by increasing transparency and efficiency in the export-import mechanism.  

The integrity of legal apparatus is the main foundation in creating a fair and trustworthy justice system. This article discusses the importance of professional ethics in public service, especially for legal apparatus such as judges, prosecutors, police, and advocates. Using qualitative research methods through literature studies, this article analyzes the challenges and solutions in maintaining the integrity of legal apparatus. The results of the study indicate that strengthening the code of ethics, strict supervision, and continuing education are key to preventing abuse of authority and corruption. This article also emphasizes the need for transparency and accountability in every legal process to ensure public trust in the justice system.

Corruption in the disbursement of educational aid funds poses a serious challenge that undermines the effectiveness of education policies in Indonesia, particularly within programs such as the Indonesia Smart Program (PIP) and the Family Hope Program (PKH). Irregularities in fund management, weak supervision, and the lack of transparency and accountability have led to unequal distribution of aid and a decline in the quality of educational services. This study aims to evaluate the impact of anti-corruption policies on the effectiveness of educational fund distribution through a normative approach using secondary data. The findings indicate that the implementation of anti-corruption policies, supported by the digitalization of financial systems, public participation, and institutional reform at the local level, has a significant effect in reducing the misuse of educational funds. However, the effectiveness of these policies heavily depends on political commitment, the capacity of supervisory institutions, and public legal awareness. Therefore, synergy between law, technology, a culture of integrity, and community participation is essential to building clean and equitable education governance in pursuit of Indonesia Emas 2045.  

Background : The capital market plays an important role in the Indonesian economy as an investment vehicle for investors and a source of funding for companies. This study aims to analyze the effect of operating cash flow, investment cash flow, and accounting profit on stock returns in mining subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period. This finding indicates that financial information, especially operating cash flow and accounting profit, can be a reference for investors in making investment decisions. Therefore, companies are advised to increase transparency in financial reports in order to provide a positive signal to investors. Method : The research used a quantitative approach with secondary data obtained from the company's financial statements published on the IDX. The analysis techniques used include descriptive statistical tests, classical assumption tests, and multiple linear regression analysis to test the research hypothesis. Results of the study : Shows that investment cash flow and accounting profit have a significant effect on stock returns, while operating cash flow does not have a significant effect. Simultaneously, operating cash flow, investment cash flow, and accounting profit affect stock returns.   Keywords: Operating Cash Flow, Investment Cash Flow, Accounting Profit, Stock Returns, Indonesia Stock Exchange

Organizational fraud represents a significant global challenge, with estimated annual losses of 5% of revenue, totaling approximately US$4.7 trillion worldwide. This systematic literature review examines whistleblowing effectiveness as a fraud detection mechanism, analyzing the tension between its role as a transparency pillar and the retaliatory risks faced by whistleblowers. The study employed a qualitative Systematic Literature Review methodology, analyzing 25 peer-reviewed articles published between 2020-2025 from SINTA, Scopus, and registered E-ISSN journals. Literature was selected using keywords related to whistleblowing effectiveness, fraud detection, transparency mechanisms, and retaliation risk. Results demonstrate that whistleblowing systems significantly enhance fraud detection and prevention across both public and private sectors, with 24 of 25 reviewed studies confirming positive impacts. Effectiveness is influenced by individual attitudes, perceived behavioral control, organizational commitment, professional commitment, moral reasoning, and organizational culture. The integration of whistleblowing with forensic and investigative audit mechanisms creates a mutually reinforcing fraud detection framework. However, retaliation risk remains a substantial challenge, potentially undermining whistleblowing effectiveness. The study concludes that organizations must develop comprehensive whistleblower protection frameworks, cultivate supportive organizational cultures, ensure transparent report handling processes, and leverage technology to guarantee anonymity. A balanced approach between promoting transparency through whistleblowing and protecting whistleblowers from retaliation is essential for maximizing fraud detection effectiveness. Organizations are advised to integrate whistleblowing into comprehensive anti-fraud strategies with adequate protection mechanisms and whistleblower incentives.

This study discusses the impact of public distrust on government performance, especially related to the transparency of regional tax allocation in Bandar Lampung. The purpose of the study was to analyze how public perception of government transparency affects the level of tax compliance and the effectiveness of regional tax management. The methods used are literature studies and normative juridical analysis of laws and regulations as well as secondary data related to tax revenues in Bandar Lampung. The results of the study show that the lack of transparency in the management and reporting of regional taxes lowers public trust, which has an impact on low participation and compliance of taxpayers. The implications of these findings underscore the importance of increasing transparency and accountability of local governments to rebuild public trust and achieve tax revenue targets optimally.

Limited access to formal financing remains a persistent challenge for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, despite their vital contribution to economic development. Among the key barriers are poor-quality financial reporting and the lack of digital accounting adoption, which hinder financial transparency and lender trust. This study aims to analyze the influence of financial reporting quality and the use of digital accounting technology on MSMEs’ access to financing from formal financial institutions. A quantitative explanatory research design was employed, involving 120 MSMEs in Banyumas Regency, Indonesia. Primary data were collected through structured questionnaires and analyzed using multiple linear regression after satisfying classical assumption tests. The results indicate that both financial reporting quality and digital accounting technology have significant positive effects on access to financing. Financial reporting quality exhibited a slightly stronger influence, confirming its role in reducing information asymmetry and signaling creditworthiness. The adoption of digital accounting tools, such as BukuKas and Accurate, improved financial documentation, auditability, and lender confidence. These findings underscore that internal financial practices are critical enablers of financial inclusion, especially in semi-urban contexts.The study concludes that enhancing the quality of financial reports and promoting digital accounting adoption are essential strategies for improving MSMEs’ access to external funding. The findings offer practical implications for policymakers and financial institutions while also contributing to the theoretical understanding of MSME financial behavior in the digital era.

This study aims to analyze the impact of personal data protection on consumer satisfaction in online transactions in the marketplace. Along with increasing attention to privacy, consumers are increasingly demanding better data protection policies from marketplaces. This research uses a qualitative approach with in-depth interview techniques and content analysis of the privacy policies of several marketplaces in Indonesia. The results show that an effective data protection policy has a positive effect on the level of consumer satisfaction. The main influencing factors are policy transparency, consumer awareness, and their experience with personal data management. However, there is still a gap between existing policies and implementation in the field. Marketplaces that successfully manage personal data well can increase loyalty and competitiveness in an increasingly competitive market. The research also highlights the importance of educating consumers about their rights to personal data and the urgency for marketplaces to improve supervision and compliance with existing regulations. Overall, personal data protection not only fulfills legal obligations, but also becomes a differentiation strategy that increases consumer trust and strengthens marketplaces' position in the market.

This study analyzes the role of digital transformation as a strategic instrument to expand public service accessibility in Indonesia. Through a Systematic Literature Review (SLR) of open-access national journals and relevant policy documents from the last decade, the research highlights how digitalization, particularly e-government implementation, enhances service efficiency, transparency, and inclusivity. Key findings indicate that digital platforms like SP4N-LAPOR! have improved public responsiveness and accountability, especially during the COVID-19 pandemic. However, challenges such as infrastructure disparities, uneven digital literacy, bureaucratic resistance, and data security risks hinder optimal outcomes. The study concludes that digital transformation significantly supports public service reform but requires integrated strategies, including infrastructure development, digital literacy programs, inclusive regulations, and multi-stakeholder coordination. These recommendations aim to bridge the digital divide and ensure equitable access to public services across all regions and vulnerable groups.

The principles of democracy in the Hadith perspective reflect Islamic beliefs that emphasize the values of equality, deliberation, and justice. Although the word “democracy” is not found in the hadith texts, the teachings on the basic principles of democracy contain and underlie people's participation, freedom of speech, and respect for the rights of each individual that can be found in the teachings of the prophet Muhammad SAW. Hadiths related to deliberation (shura), social justice, and leader selection indicate that decision-making in society should be based on inclusiveness, transparency, and responsibility. For example, hadith-reports that suggest deliberation in dealing with important issues indicate respect for individual voices and opinions in a collective decision. In addition, the concept of justice in the hadith emphasizes the importance of equal treatment of all members of society without discrimination. The purpose of this article is to provide knowledge about democracy in the Hadith perspective in the perspective of hadith. Thus, the hadith perspective provides a moral and ethical foundation for the implementation of democratic principles that are oriented towards the welfare of the people and the fair management of public interests.