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Ahmad Muhamad Mustain Nasoha; Ashfiya Nur Atqiya; Atikah Firdaus; Zaky Amrullah Zain; Robith Taufiqurrahman +1 more

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

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.

Aulia Lorenza; Elia Sazeti; Syarifah Widia

Lembaga Pengembangan Kinerja Dosen 2025 Lembaga Pengembangan Kinerja Dosen

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.

Desi Wahyuni

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

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.

Yudi Wiharto; Mufti Mufti; Subandi Subandi; Anita Diana

International Journal of Computer Technology and Science 2025 Asosiasi Riset Teknik Elektro dan Infomatika 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.

Abdullah Husein Al Aziz; Zainudin Hasan; Irfan Raihan Hady Fauzi; Mansah Mansah

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

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.

Sitepu, Lia Eriska; Keulana Erwin; Idhar Yahyah

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Hayder Oudah Kadhim

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Aaqilah, Naffa'a; Dara Tsanya Abdul Rohim; Lina Marlina

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

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.

Vina Fitria; Salsabila Salsabila; Lina Marlina

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

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.

Dodi Prima Resda; Destia Larasasti Tobing

SABER : Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi 2025 STIKes Ibnu Sina Ajibarang

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.

Jordy Aldo Pattiasina; Ambarwati Soetiksno; Jean R. Asthenu

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

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.

Marchelo Boas Permata; Wahyu Helmy Dimayanti Sukiswo

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

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.

Dirham Triyadi; Rijwan Rijwan; Budiman Budiman; Nur Alamsyah; Reni Nursyanti +1 more

International Journal of Computer Technology and Science 2025 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

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.

Nindytha Salsabila; Astri Ghina

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Novita Ayu Fitri W.; Fayzah Nazmah; Muhammad Noor Aini; Daanii Rizky Mabrury; Muhammad Sulaiman +1 more

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Kusuma Widya Ningrum; Nur Aisah

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this journal is to provide socialization and education to the people of Sumberejo Village about political violations and the role of society in organizing regional elections. Participatory supervision plays an important role in realizing democratic leaders. Community participation that takes part in this regional election can produce integrity, credibility of organizers, transparency of organizers and accountability of election results. The method used by students is to use the socialization method by inviting members of the KPU, the people of Sumberejo Village, the Sumberejo Village apparatus, the Sub-district Panwas, and the Sumberejo Village PPS. The communication tools used by students to deliver the material are using Powerpoint and Projectors. With this socialization, it is hoped that all elements of society and government can work together to carry out regional elections fairly and in a focused manner.

Fara Shaliza; Nurul Hasana; Sinta Fransiska

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Farmer group institutions play a strategic role in supporting agricultural development; however, many farmer groups still face limitations in data management and institutional administration. These limitations often hinder effective planning, accurate decision-making, transparency, and access to various agricultural development programs and partnerships. This Community Service Program (PKM) aims to enhance farmers’ understanding and practical skills in data management and institutional administration through structured extension activities conducted at the Agricultural Extension Center (BPP) of Bukit Kapur Subdistrict, Dumai City. The methods applied include lectures to introduce basic concepts, interactive discussions to encourage knowledge exchange, and hands-on practice in preparing, organizing, and managing farmer group administrative records. A participatory approach was employed to actively involve participants throughout the program. The results indicate a significant improvement in participants’ knowledge and skills related to farmer group administration, along with increased awareness of the importance of orderly and accountable administrative management. In addition, the program fostered a collective commitment to implementing sustainable and systematic record-keeping practices. Furthermore, the activities encouraged the emergence of local leadership and strengthened farmer group institutions as social capital, contributing to greater farmer independence, organizational resilience, and long-term welfare improvement.

Tiara Kania; Kania Meysachroh Prita Utamy; Peni Apriliani; Lina Marlina

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores the thoughts of Zaid bin Ali on credit transactions within the framework of economic justice in Islam. The research addresses key issues related to fairness, transparency, and ethical considerations in credit transactions, particularly in avoiding exploitation and ensuring mutual benefit. The study aims to analyze Zaid bin Ali’s perspectives on economic justice and their relevance to contemporary Islamic finance. Using a qualitative approach, this research employs library research methods by examining classical Islamic texts and scholarly interpretations. The findings reveal that Zaid bin Ali emphasized fairness in credit transactions by advocating for clear contractual terms, the prohibition of usury (riba), and the importance of ethical responsibility among transacting parties. His views align with the broader Islamic economic principles that seek to promote justice, balance, and social welfare. The study contributes to the discourse on Islamic economic thought by highlighting the relevance of classical Islamic perspectives in addressing modern financial issues. These findings can serve as a foundation for developing fairer and more ethical financial practices in contemporary Islamic banking and finance.

Muhammad S.Gani; Roy Marthen Moonti; Marten Bunga; Muslim A. Kasim

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research aims to analyse the authority of the Police Mobile Brigade Corps (Brimob) in handling mass riots and examine the implementation of criminal law in evaluating the actions taken during the operation. This research departs from the importance of ensuring that every action of law enforcement officials, especially Brimob, remains within the corridors of Indonesian positive law and is oriented towards the principles of human rights. The results show that the Brimob Corps has the legal authority under Law No. 2 of 2002 on the National Police of the Republic of Indonesia to deal with high-level situations, including mass riots. In carrying out its duties, Brimob is authorised to use coercive measures, but must still pay attention to the principles of necessity, proportionality, legality, and accountability. The implementation of criminal law is an important instrument in evaluating Brimob's actions, by assessing whether the use of force meets the elements of legal justification such as forced defence or official orders, in accordance with the Criminal Code and human rights principles. It is suggested that there is a need to improve legal training for Brimob members on the limits of the use of force and the implementation of criminal law principles in emergency situations. In addition, it is necessary to strengthen internal and external evaluation mechanisms, including cooperation with independent institutions such as Komnas HAM, to maintain transparency and accountability. Thus, the rule of law and the protection of human rights can be better upheld in every operation to handle mass riots by Brimob officers.

Anggi Pretty Nadya Rumapea; Sadepa Putri Br Sunulingga; Tiara Tirta Dewi; Tio Wirayuda; Fitri Hayati

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This research discusses the application of Islamic economic principles during the leadership of Al-Khulafa' Al-Rasyidin, namely Abu Bakar Ash-Shiddiq, Umar bin Khattab, Uthman bin Affan, and Ali bin Abi Talib. The focus of the study lies on the application of sharia values such as justice, honesty, zakat, and wealth distribution in economic policy and governance. The study found that the caliphs consistently implemented Islamic economic principles in state financial management, zakat collection and distribution, market supervision, and protection of property rights. Such implementation proved the effectiveness of the Islamic economic system in creating social justice and public welfare. The application of Islamic economic principles in financial management has an important role because it provides a strong ethical and moral basis, supports the creation of a sustainable economy, and emphasizes justice in the distribution of wealth in society. These principles serve as guidelines for individuals to manage their finances wisely so as to bring benefits not only to themselves, but also to their social environment. By applying these values, wealth inequality can be prevented and a stable and fair economic system can be built. Islamic economics also emphasizes the importance of transparency and honesty in every financial transaction. By avoiding unethical practices such as usury and excessive speculation, individuals can maintain integrity and create a financial system that is aligned with moral values. In addition, Islamic economic principles contain a high value of social responsibility, reflected in the teachings on Zakat, Infaq, and Sadaqah which encourage individuals to participate in social development and help those in need. Therefore, managing personal finances based on these principles not only ensures individual financial sustainability, but also has a positive impact on the well-being of society at large.