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This study aims to analyze the violation of professional accounting ethics in the case of PT Hanson International Tbk (MYRX), a public company involved in financial statement manipulation and bond default. The research adopts a qualitative approach using a case study method, based on secondary data from financial reports, media coverage, and official documents from financial authorities. The findings indicate serious breaches of ethical principles in the accounting profession, including integrity, objectivity, and professional competence. These violations had significant impacts on investor trust, capital market stability, and the reputation of the accounting profession. Moreover, the case highlights the urgent need for stronger supervision, reforms in financial reporting practices, and the integration of ethical values in accounting activities. This study contributes to a deeper understanding of the importance of ethics in maintaining transparency and accountability in financial reporting.

Islam, as a perfect religion, teaches the values of honesty, justice, and transparency in various aspects of life, including economics and business. The prohibition of Tadlis (fraud in transactions), Ihtikar (hoarding goods for unfair profit), and Ghulul (corruption or betrayal of public trust) has been emphasized by Prophet Muhammad (PBUH) to protect society from harmful economic practices. This study aims to analyze the 2025 Pertamina corruption case from the perspective of Islamic prohibitions against Tadlis, Ihtikar, and Ghulul. This research employs a qualitative approach using a case study method, relying on secondary data from scholarly journals, news articles, and other relevant literature. The findings reveal that the corruption case reflects Tadlis through the manipulation of fuel quality information, Ihtikar through unfair price control, and Ghulul through the misappropriation of public funds, resulting in state losses amounting to trillions of rupiah and eroding public trust in the government. The study highlights that corruption is not only a violation of state law but also a moral crime that contradicts Islamic principles. The application of Islamic legal values, such as Ta’zir sanctions in the form of fines, asset confiscation, and severe punishments, can serve as preventive and repressive measures against corruption. Thus, this study aims to contribute to strengthening anti-corruption policies based on Islamic ethics while promoting transparency and justice in national economic governance.

This study aims to examine the influence of accountability in village fund allocation, transparency in village governance, and community participation on village development in Jati Kesuma Village, Namorambe Subdistrict, Deli Serdang Regency. The research employed a quantitative approach with a total of 90 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables—accountability, transparency, and community participation—have a positive and significant effect on village development, both partially and simultaneously. Among them, community participation was found to have the most substantial contribution. These findings highlight the importance of good governance practices in village financial management, particularly in promoting participatory development and transparency to enhance sustainable rural development.    

Currently, public trust in the Indonesian National Army (TNI) is decreasing, especially due to issues of accountability, integrity, and meritocracy. In this uncertain situation, the socialization of the TNI Law is a strategic step to improve the image of the TNI in the eyes of the public. Changes to the TNI Law are expected to bring great benefits, especially in increasing transparency, accountability, and the implementation of a meritocratic system in the TNI structure. However, the public wants to ensure that these changes are truly far from the practice of injustice and personal interests within the TNI. This study aims to see how effective the socialization of the TNI Law is in overcoming the crisis of public trust. In addition, this study also produces various views on the implementation of the TNI Law and assesses how the socialization of the Law can affect public perceptions of professionalism and trust in the TNI. The results of a simple linear regression test show that the socialization of the TNI Law has a significant effect on the level of public trust, with a sig value (0.001). The R Square value of 0.301 indicates that the socialization of the TNI Bill is able to explain 30.1% of the variability in public trust, while the rest is influenced by other factors outside the model. Thus, socialization that is carried out openly, participatively, and accountably is an important step in bridging the current crisis of trust. The findings of this study provide critical insights and are expected to be implemented effectively to improve public trust in the TNI institution in the future.    

This study explores the impact of separating audit and risk committees on financial reporting quality, emphasizing regulatory reforms introduced following the 2007–2009 financial crisis. Employing a qualitative literature review methodology, the research synthesizes findings from prior studies to evaluate the efficacy of these reforms in enhancing financial transparency and mitigating audit failures. The analysis reveals mixed outcomes, with evidence supporting the improved independence and oversight capabilities of segregated committees, while highlighting challenges such as resource constraints and evolving regulatory compliance demands. Comparative insights underscore variations across jurisdictions, emphasizing the importance of contextualizing governance practices. The study concludes with a discussion on the implications for policy and practice, alongside identified limitations and avenues for future research.

This research aims to evaluate Mixue's corporate communication methods to create a positive perception of the wider audience. In this digital era, corporate image is one of the assets that affect the trust of customers. This research uses a qualitative approach based on critical analysis. The results show that the Mixue company uses several communication strategies, such as utilizing social media, open communication and transparency, cooperation with influencers, and using mascots as branding. These strategies help the brand's good reputation in the eyes of the public. It is hoped that this research will help develop corporate communication theory as well as provide practical examples of how a company builds and creates an image using good and effective strategies.

This study discusses the construction system in Japan from the perspective of Sharia business management. Japan is known for its high construction standards, advanced technology, and disciplined work system. The study aims to analyze how Sharia business principles can be applied in the construction industry in Japan, particularly in workforce management, finance, and business ethics. Using a qualitative descriptive method, this research explores the firsthand experiences of construction workers in Japan and the policies that support Sharia business practices in the industry. The findings indicate that there are opportunities to implement Sharia concepts in human resource management and financial transparency.

This study aims to analyze the relationship between the tax transportation system and the level of taxpayer compliance. In the context of tax administration modernization, tax transportation refers not only to physical mobility but also to the efficient mechanism of digitalization and distribution of tax information. The implications of an effective tax transportation system include increased transparency, easy access to tax information, and acceleration of the reporting process. This study examines how optimizing tax infrastructure, such as online reporting systems, mobile tax education, and integration between agencies, can encourage voluntary and formal compliance levels. Data were obtained through a quantitative approach by distributing questionnaires to individual and corporate taxpayers in several major cities. The results of the analysis show that there is a significant positive correlation between tax transportation efficiency and taxpayer compliance. This study recommends strengthening the tax information and technology system as a strategic step in improving national tax compliance.

This study analyzes the effectiveness of multi-stakeholder collaboration in the implementation of the Complete Systematic Land Registration (PTSL) program in Bunut District, Pelalawan Regency. The PTSL program as a government effort to provide legal certainty over land ownership requires cooperation from various stakeholders in its implementation. With a qualitative approach and case study design, this study uses the collaborative governance framework from Emerson et al. (2012) to analyze three main dimensions of collaboration: principled engagement, shared motivation, and capacity for joint action. Data were collected through in-depth interviews with 27 informants, participant observation, focus group discussions, and documentation studies. The results of the study indicate that multi-stakeholder collaboration in the implementation of PTSL in Bunut District shows varying effectiveness in various dimensions. In the principled engagement dimension, collaboration is quite effective in the aspects of discovery and definition, but is still limited in the aspects of deliberation and determination. In the shared motivation dimension, there are limitations in building mutual trust and understanding between the community and technical agencies. Meanwhile, in the capacity for joint action dimension, there are strengths in the aspects of procedural arrangements and leadership, but significant limitations in the aspects of knowledge and resources. Supporting factors for collaboration include political commitment, community awareness, the role of traditional leaders, effective communication platforms, and academic involvement. Meanwhile, inhibiting factors include differences in interests between stakeholders, limited technical capacity at the village level, communication and coordination problems, historical land complexity, and budget constraints. The study recommends strategies to increase the effectiveness of collaboration through strengthening multi-stakeholder forum institutions, developing technical capacity, increasing transparency and accountability, developing effective conflict resolution mechanisms, strengthening the role of village governments, and allocating adequate resources. The research findings contribute to the development of collaborative governance theory in the Indonesian context, especially in rural areas with unique socio-cultural characteristics.  

Law enforcement cannot be separated from the use of various sciences, one of which is forensic medicine. Its use is by implementing forensic autopsies for the purposes of investigating victims in unnatural and suspicious deaths that are suspected of being related to criminal acts such as in cases of alleged criminal acts of abuse that cause death. This study uses an empirical legal approach by reviewing applicable legal regulations and their application in practice. Data were obtained through interviews with investigators, forensic doctors, and the victim's family, as well as literature studies that include laws and previous research. The results of the study indicate that forensic autopsies have an important role in investigating cases of abuse that cause death, as occurred in the case of the death of a foster child at LPKA Bandar Lampung. The autopsy results revealed signs of previously undetected physical violence, allowing law enforcement officers to name suspects and continue the investigation process. However, the implementation of autopsies in the Indonesian legal system still faces various obstacles, including resistance from the victim's family who refuse autopsies due to cultural and religious factors, limited forensic experts and autopsy facilities in several areas, and intervention from certain parties who try to hinder the investigation. Therefore, this study recommends a stricter policy in requiring autopsies for suspicious deaths, increasing the number of forensic personnel, and transparency in the legal process to ensure justice for victims and families. Thus, autopsies can function optimally as scientific evidence in revealing criminal acts and strengthening law enforcement in Indonesia.      

This study aims to analyze the level of students' understanding of trading activities from an Islamic perspective. The research method used is quantitative descriptive with data collection techniques through distributing questionnaires to 107 students of the Faculty of Economics and Business at the Indonesian Education University. The results of the study indicate that the level of respondent achievement (TCR) is in the high category in terms of understanding the definition of trading (84.35%), the principles of transparency and fairness in transactions (88.32%), and the obligation of zakat on investment results (81.07%). However, in terms of risk management (52.57%) and decision making influenced by emotions (57.71%), students' understanding is still in the moderate category. These findings indicate an imbalance in understanding the main aspects of sharia trading activities. Therefore, this study emphasizes the importance of increasing sharia financial literacy through comprehensive educational programs and curricula in order to form investment behavior that is not only rational but also in accordance with ethical and just Islamic principles.

Caliph Umar bin Khattab was one of the greatest leaders in Islamic history who succeeded in building a fair and transparent economic system through the establishment of Baitul Mal. This institution became the center of state financial management that accumulated funds from various sources such as zakat, kharaj, jizyah, and fa'i, then distributed them for the welfare of society. Umar applied the principles of justice, honesty, and prudence in managing the economy, including progressive fiscal policies such as pension systems, social security, and equitable budget allocation. This study uses a library research method to analyze Umar bin Khattab's economic policies and their relevance to public financial management in a Muslim-majority country like Indonesia. The results of the study show that Umar's economic principles, such as transparency, equity, and community empowerment, can be a solution to overcome the challenges of corruption, social inequality, and budget inefficiency in the modern era.

With the emergence of a vast internet network, the 4.0 industrial revolution is transforming human lifestyles from conventional to modern and impacting various aspects of life, such as culture, social, and economy. The Pulang Pisau District Court uses the e-Court application, which consists of four main features: online case registration (e-filing), fee payment (e-Payment), electronic summons (e-summons), and online conference (e-ligation), launched by the Supreme Court on October 13, 2018. Data collected from various sources in this research were gathered through a qualitative literature study approach. The focus of the research is on how the e-Court application can enhance the efficiency and ease of accessing legal services for the community. The research results show that the electronic court system not only speeds up the legal administration process but also enhances the transparency and accountability of the judicial system. By launching this application, the Supreme Court is making a significant change in the reform of Indonesia's judiciary, making the judicial system cheaper, faster, and simpler for all citizens. It is hoped that the e-Court application can meet the global community's needs to face legal challenges in the digital era.

This research examines innovations in development administration through the application of technology to enhance transparency and accountability in governance processes. Using a case study approach across three regional governments in Indonesia, the study analyzes the implementation of information and communication technologies (ICTs) in public administration systems. Data was collected through semi-structured interviews with 45 stakeholders, direct observations of e-governance platforms, and analysis of implementation reports. The findings reveal that strategic technology deployment can significantly improve communication channels between government and citizens, increase public participation in development processes, and strengthen accountability mechanisms. However, successful implementation depends on institutional readiness, human resource capacity, and appropriate regulatory frameworks. This research contributes to understanding how digital transformation can support good governance principles in developing contexts while highlighting implementation challenges that must be addressed for technology-driven administrative reforms to succeed.

This study aims to analyze online news discourse surrounding the polemic of the construction of the Pesut Mahakam Monument in Samarinda City using Teun A. van Dijk’s critical discourse analysis model. This model consists of three main aspects: text structure (macrostructure, superstructure, and microstructure), social cognition (how news is constructed by the media), and social context (how social, political, and economic factors influence news discourse). The research data were obtained from five online media sources: suaralkaltim.id, kaltimpost.id, tribunjatim.com, kaltimfaktual.co, and kompas.com.The analysis reveals that the media discourse tends to construct a narrative of criticism toward the monument's design, which is considered unclear in representing the Pesut Mahakam figure. In addition, public attention is also focused on the transparency of the project’s budget, which amounts to IDR 1.1 billion. The majority of the public and art observers tend to support the criticisms of the project, while the government emphasizes aspects of urban revitalization and artistic value.Through this analytical approach, it is found that the use of language in online news plays a significant role in shaping public opinion regarding urban icon development projects. This study also highlights the importance of public participation and budget transparency in urban development initiatives to prevent prolonged polemics in the future. The findings contribute to a deeper understanding of the media's role in shaping public perception and the necessity of transparency and inclusive governance in regional development planning.

Digital bureaucracy is a new bureaucratic system that arises because of globalization, as well as a substitute for the classic bureaucratic concept, namely paper-based bureaucracy. Digital bureaucracy has a role in improving the good governance system, by increasing the four indicators of good governance principles, namely transparency, accountability, efficiency and effectiveness. Indonesia can take advantage of the existing demographic bonus. Human resource management as the foundation for running the digital governance wheel is an important key. Adoption of technology in various public service sectors and supported by human resources with high digital adaptability is expected to increase the competitiveness of our governance. The state has a goal in realizing the welfare of its people. So that the state needs to do various things in meeting the needs of the community through the implementation of public services. In order to meet the needs of the community to run well, the urgency related to the quality of public services is very large. As for what affects the quality of public services, one of them is internal factors, namely discretionary authority,actions determined, carried out by government officials to overcome concrete problems faced in the administration of government in terms of laws and regulations that provide choices, do not regulate, are incomplete or unclear,there is government stagnation. Discretion is used by the government for and on behalf of positions, carried out within the formal environment of the authority of government officials, its implementation is directed at effectiveness and efficiency, and must be in accordance with AUPB, and based on the principle of rationality. Any use of government officials' discretion is aimed at facilitating government administration, filling legal voids.

It is well known that the fiscal federalism pattern that the military imposed on the country disregards the source of money and productivity. This study assessed Nigeria's fiscal federalism. in an effort to pinpoint the trouble spots. The survey research approach was used. The Z-test was used to assess the data gathered from the questionnaire. The results showed that the government-appointed commissions' recommendations on fiscal federalism had little effect on the economy because of a number of issues, including the 1999 constitution's flaws and the numerous issues with fiscal federalism that have resulted in the duplication of government operations and the waste of public funds. Nonetheless, among other things, it is advised that public officials follow the Nigerian fiscal responsibility bill and due process in order to guarantee an effective and sound fiscal federalism in Nigeria. Furthermore, it is important to make sure that all levels of government follow the constitutional provisions on budgetary relations, accountability, and transparency. Establishing a National Fiscal Commission is also advised in order to improve intergovernmental cooperation and understanding in ways that encourage communication between actors in the federal, state, and municipal governments.

This study aims to analyze the relationship between the ethics of the accounting profession and corruption cases, as well as how regulation and supervision can help reduce corrupt practices in the business and government sectors. This study uses a literature review method to analyze internal and external environmental factors that cause corruption in accounting, business ethics principles violated in corruption cases, and prevention efforts and the role of supervisory institutions in suppressing corrupt practices. The results show that corruption in accounting can be caused by internal and external environmental factors, such as a lack of internal supervision, a company culture that does not support ethics, and weak regulations. The principles of business ethics that are violated in corruption cases include the principles of integrity, objectivity, and transparency. Prevention efforts and the role of supervisory agencies can help reduce corrupt practices in accounting. This research is expected to contribute to the development of more ethical and transparent accounting theories and practices.

This study aims to analyze the legal aspects of public information disputes in the context of state administration, focusing on the Decision of the Jakarta State Administrative Court (PTUN) Number 410/G/KI/2024/PTUN.JKT. A public information dispute is a dispute between a public agency and an information applicant regarding the right to obtain and use public information based on laws and regulations. In the era of globalization and the development of information technology, access to public information is one of the important pillars in realizing transparent and accountable governance. In Indonesia, the right to public information is guaranteed by Law Number 14 of 2008 concerning Openness of Public Information (UU KIP). However, in practice, disputes often occur between public agencies and the public regarding the fulfillment of the right to information. The Decision of the Jakarta PTUN Number 410/G/KI/2024/PTUN.JKT is an important case study because it reflects the dynamics of law in resolving public information disputes at the state administration level. This study uses a normative legal approach with a case study method. Data were obtained from the analysis of PTUN Jakarta decisions and related legal documents. The results of the study show that public information disputes often occur due to unclear boundaries between information that can be accessed by the public and that which must be protected. The Jakarta PTUN decision emphasizes the importance of consistency in the application of the Consequence Test Sheet and emphasizes that information related to public services must be open to public access. This study contributes to understanding the legal complexity behind public information disputes and provides recommendations for improving the dispute resolution system in the future. In addition, this study also reminds us of the importance of a balance between public information transparency and personal data protection, especially in the context of state administration.

The study examines Nigeria's resource allocation and usage as the gap in the country's pursuit of sustainable progress. The primary goal of the study is to investigate how Nigeria has struggled to achieve the Sustainable Development Goals (SDGs) due to inefficient use and distribution of financial, human, and material resources. Human and material resources are essential in every aspect of a company. An organization's ability to advance in all directions might be hindered by poorly managed human and material resources. Resources management offers a systematic assessment, requisitioning, and approval process for the evaluation and acquisition of products, equipment, and resources. The goal of resources management is to continuously seek opportunities to reduce costs and improve performance through the cost-effective selection and standardization of products, equipment, and related processes. A successful and efficient local government system will be preceded by well-managed human resources and material resources. while preserving or raising the standard of the services and care that are offered to the public. Subjectivism serves as the ontological orientation in this study, which employs a qualitative approach grounded in interpretivist philosophy. According to the study's findings, corruption, ethnic prejudices, poor governance, a lack of accountability, a lack of transparency, and unnecessary expenditure on pointless activities have all contributed to Nigeria's egregious inefficiency in resource allocation and use. According to the study's conclusion, Nigeria would be headed toward sustainable development if appropriate project planning, implementation, monitoring, and evaluation were done transparently and resources were used and distributed effectively. Therefore, the report suggests that Nigeria adopt economic and technical efficiencies in the distribution and use of its resources in order to achieve the aims of sustainable development.