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This article aims to analyze the strengthening of the enforcement of the advocate's code of ethics as an instrument in enhancing the professionalism of the legal profession in Indonesia. The main issue examined is how the regulation of the advocate's code of ethics within the Indonesian legal system and the effectiveness of its enforcement in realizing professional standards. This research uses a normative juridical method with a legislative and conceptual approach, based on the analysis of Law Number 18 of 2003 concerning Advocates, the Indonesian Advocate Code of Ethics, and relevant legal doctrines. The research results show that normatively, the regulation of the advocate's code of ethics has a strong and comprehensive legal foundation, encompassing the principles of independence, integrity, confidentiality, and professional responsibility. However, in practice, the enforcement of the code of ethics still faces various obstacles, such as weak supervision, fragmentation of the lawyer organizations, and the suboptimal role of the Honorary Council in upholding professional discipline. This condition creates a gap between norms and implementation, which affects the professionalism of lawyers and public trust. Therefore, it is necessary to strengthen the enforcement of the code of ethics thru regulatory harmonization, increased transparency and accountability, and the strengthening of an ethical culture within the profession. With effective and consistent enforcement, the advocate's code of ethics is expected to function optimally as an instrument for enhancing professionalism and supporting an integrity-based judicial system.

This study examines legal protection for victims of criminal offenses from a victimological perspective, emphasizing the position, rights, and needs of victims within the criminal justice system. Victimology, as a scientific discipline, highlights that victims are not merely objects of crime but subjects who are entitled to protection, restoration, and justice. This research employs a normative juridical method supported by a conceptual and statutory approach to analyze existing legal frameworks governing victim protection. The findings indicate that although legal instruments have provided various forms of protection such as restitution, compensation, and psychological assistance their implementation remains suboptimal due to institutional limitations, lack of awareness, and procedural constraints. From a victimological standpoint, effective protection requires a balanced approach between offender accountability and victim recovery, including recognition of victims' rights, access to justice, and comprehensive rehabilitation. Therefore, strengthening regulations, improving institutional coordination, and adopting a more victim oriented justice system are essential to ensure optimal legal protection for victims of criminal acts.

The practice of adulterating RON 92 (Pertamax) fuel has the potential to violate consumer rights and is contrary to applicable laws and regulations. The practice of mixing lower-quality fuel and then marketing it as RON 92 results in material and immaterial losses for users, including reduced vehicle performance and a loss of trust in business operators. This research aims to analyze the legal protections available to consumers regarding the practice of adulterating fuel based on Law Number 8 of 1999 concerning Consumer Protection and related provisions in Law Number 22 of 2001 concerning Oil and Gas. The research method used is normative legal research with a library research approach, through analysis of relevant laws and regulations, scientific literature, and secondary legal sources. The results indicate that the practice of adulterating fuel violates consumers' rights to comfort, security, safety, and accurate information as stipulated in Article 4 of the Consumer Protection Law, and violates the obligations of business actors as stipulated in Articles 7 and 8 of the Consumer Protection Law. Business actors can be held accountable for civil damages, dispute resolution through the Consumer Dispute Resolution Agency (BPSK), or subject to administrative and criminal sanctions in accordance with the Oil and Gas Law. Therefore, legal protection for consumers in cases of fuel adulteration requires an interconnectedness between effective government oversight, firm law enforcement, business actor accountability, and increased consumer legal awareness to ensure legal certainty and fairness in trade activities.

This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.

This study explores the development strategies of sweet pastry Micro, Small, and Medium Enterprises (MSMEs) based on Islamic economic principles in improving the local economy in Betungan, Bengkulu City. MSMEs play a crucial role in supporting economic growth and creating employment opportunities, particularly in the culinary sector, which has experienced significant expansion in recent years. In Betungan, sweet pastry businesses have shown promising potential; however, their development is still hindered by several challenges, including limited capital, low product innovation, and less effective marketing practices. This research employs a qualitative approach with a case study method. Data were collected through observation, interviews, and documentation at Jl. Ar-Rahman, Sepakat 7, Betungan, Selebar District, Bengkulu City. The study also considers the application of Islamic business values, emphasizing ethical conduct such as honesty, fairness, accountability, and the avoidance of riba and uncertainty in transactions. The findings indicate that the sustainability and competitiveness of sweet pastry MSMEs can be enhanced through several key strategies, including continuous product innovation, improving product quality, optimizing digital marketing, and strengthening business networks. In addition, integrating Islamic principles into business operations helps build consumer trust and ensures ethical business practices. Overall, these strategies not only improve business performance but also contribute to strengthening the local economy and community welfare.

The rapid development of Artificial Intelligence (AI) has brought significant changes to the criminal justice system, particularly in criminal investigations and evidentiary processes, while simultaneously raising complex legal and ethical challenges. Objective: This study aims to analyze the legal implications of the use of AI in criminal investigations, focusing on its benefits, risks, and challenges related to the admissibility of AI-based evidence, as well as the need for regulatory frameworks that ensure fairness, transparency, and accountability. Methods: This research employs a normative qualitative approach through the analysis of legal regulations, a review of legal and technological literature, and a comparative approach across jurisdictions, complemented by case studies of AI applications in law enforcement practices. Results: The findings indicate that AI enhances investigative efficiency through data analysis, crime prediction, and digital forensics; however, it also poses risks such as algorithmic bias, human rights violations, and issues concerning the reliability and transparency of evidence. Furthermore, differences across legal systems result in the absence of uniform standards for the admissibility of AI-based evidence. Therefore, adaptive regulatory frameworks grounded in the principles of fairness, transparency, and accountability are required, along with strengthened human oversight to ensure that the use of AI aligns with the principles of justice and human rights protection.

This study is motivated by the fact that the regulation of securities investment and direct investment in Indonesia still faces legal harmonization issues between the provisions of Law No. 4 of 2023 concerning the Development and Strengthening of the Financial Sector particularly those governing the capital market and Government Regulation No. 63 of 2019 concerning Government Investment. This research aims to analyze the compatibility, substantial differences, and legal implications of the two regulations in the context of establishing an integrated and equitable investment legal system. This study applies a normative juridical approach with a descriptive analysis method. Data were collected using a literature study technique through a review of legislation, legal literature, and related policy documents. Furthermore, the data was analyzed using qualitative data analysis techniques with an emphasis on systematic interpretation and the principle of harmonization of laws and regulations. The results of this study indicate that there is still a lack of synchronization between the regulation of securities investment in the capital market and the mechanism of direct investment by the government, particularly in terms of authority, risk management, and legal accountability. The findings of this study imply the need for improvements to derivative regulations and implementation guidelines that are capable of integrating capital market legal principles with government investment policies in order to create legal certainty and effective management of national investments. Keywords: Legal Harmonization, Securities Investment, and Government Investment

This study aims to evaluate the application of environmental management accounting in the management of work programs at the Bangkalan Regency Environmental Agency. The research is motivated by increasing environmental problems, particularly waste volume and limited management facilities, while environmental management accounting has the potential to assist agencies in identifying, measuring, and reporting environmental costs as a basis for decision-making and public accountability. This study used a qualitative method with a case study approach at the Bangkalan Regency Environmental Agency. Data were collected through interviews, observations, and documentation studies. The results show that the Environmental Agency has implemented environmental management accounting, but its recording is still manual and does not separate environmental costs from general operational costs. This condition complicates cost evaluation and program impact assessment. Work program management has been structured and evaluated regularly, but performance measurement still focuses on output, not long-term environmental impact. Information transparency is also still limited to activity publications. Overall, the application of environmental accounting is at a basic stage and has not been fully integrated into the work program planning and evaluation process. The findings of this study provide theoretical and practical implications in the form of strengthening understanding of the role of environmental management accounting and the need to improve the work program recording and evaluation system at the Bangkalan Regency Environmental Agency.

This community service program aims to empower students. The lack of digital business literacy and knowledge about Islamic entrepreneurship in Islamic-based schools, as well as the application of sharia business principles, are the main drivers of this program. The activity implementation technique uses the Participatory Action Research (PAR) methodology. Problem identification, needs analysis, preparation of materials and instruments, pre-testing, training in Islamic business ethics and entrepreneurship theory, digital business practices, mentoring, post-testing, and program evaluation are some of the steps included in the activity. A total of 60 12th-grade students and ten instructors participated in this activity. The results showed that students' knowledge of sharia-based digital business, digital marketing skills, and entrepreneurial drive all increased. Student interest in starting a business increased by 78%, and participants' understanding of digital literacy increased by 85%. Furthermore, the program successfully instilled the ideals of Islamic entrepreneurship, such as accountability, honesty, and trustworthiness, as well as the prohibition of usury in digital business operations. In addition to encouraging the development of an Islamic digital business community within the educational environment, this community service program helps students develop personalities with noble morals, creativity, and adaptability.

This study aims to analyze the implementation of Good Governance principles—transparency, accountability, participation, effectiveness, efficiency, rule of law, and inclusivity—in public administration services at the Sungai Tabukan Sub-district Office, especially in the Service, Economy, and Social Welfare Section. The method used is a qualitative approach with a case study design through observation, in-depth interviews, and documentation of sub-district officials and service user communities. The data was analyzed through reduction, presentation, and conclusion drawn, and tested for validity by triangulation and member check techniques. The results of the study show that procedural transparency, compliance with SOPs, and administrative accountability mechanisms have been running relatively well, so that services such as SKKM, marriage recommendations, and population documents can be processed openly and can be traced. However, the limitations of human resources, facilities, and digital infrastructure cause the effectiveness and efficiency of services to still be conditional and depend on key actors. Community participation has been facilitated through forums and feedback channels, but it is still dominated by village intermediaries so that the direct involvement of residents is not optimal. In terms of the rule of law and inclusivity, services have been based on regulations and are non-discriminatory, although there are still inequality in access and speed of services between regions. The main supporting factors include leadership commitment, internal work culture, and the existence of SOPs, while inhibiting factors include limited human resources, facilities, and information systems that have not been integrated. It was concluded that the implementation of Good Governance in public administration services in Sungai Tabukan District has been running functionally, but has not been fully consolidated systemically. Therefore, it is necessary to strengthen policies through the digitization of services, increase the capacity of the apparatus, improve facilities, integrate data-based accountability and transparency systems, and expand citizen participation channels to realize more professional, fair, and sustainable public administration service.

Financial losses at several State-Owned Enterprises (SOEs) in Indonesia indicate significant problems in the operational management and governance of state assets. This situation not only impacts SOE business performance but also directly impacts state financial management, including transparency, accountability, and efficient budget utilization. This study aims to analyze the underlying causes of financial losses at SOEs and evaluate their impact on public financial governance in Indonesia. The method used is a literature review examining regulations, SOE financial reports, previous research, government oversight reports, and relevant academic studies. The results indicate that SOE losses generally occur due to weak internal management, decision-making that is not based on data, inefficient costs, poor governance, and inadequate government oversight. The impact on public financial governance can be seen in the increasing burden on state finances and declining public trust in the management of state assets. This study recommends strengthening the implementation of Good Corporate Governance (GCG), increasing transparency and accountability in reporting, utilizing digital technology for oversight, and comprehensive evaluation of the performance of directors and commissioners to support improvements in SOE governance and public finances.

Capital Market in general terms is defined as a business sector of trading securities such as shares, stock certificates, and bonds or securities in general. In practice, not all information can be accessed simultaneously by all people, so this becomes a problem in the capital market or can be said to be a crime, Crime in the capital market is increasingly rampant, one of which is insider trading or insider trading which is a form of crime and violation included in the capital market, Regulations regarding insider trading in Indonesia are regulated in Law Number 8 of 1995 in conjunction with Law No. 4 of 2023. Capital market crimes in the form of insider trading that occur both in Indonesia and in developed countries such as the United States both have detrimental effects on the public as investors, but the accountability carried out is different for insider trading perpetrators in each of these countries, therefore it is necessary to review how the legal regulations of insider trading in Indonesia and the United States relate to these two cases.

This study discusses the application of the fiduciary duty doctrine in Indonesian corporate law and its relationship to the legal liability of the President Director in Decision Number 80/Pid.Sus-TPK/2024/PN.Jkt.Pst in the case of PT Timah Tbk. This study uses a normative juridicial method with a statutory regulatory approach and a case approach, namely by examining law Number 40 of 2007 concerning Limited Liability Companies and relevant court decisions. The results of the study indicate that fiduciary duty is a basic obligation that must be carried out by directors in managing the company, which includes good faith, prudence, and loyalty to the interest of the company. However, in the case of PT Timah Tbk, the former President Direktor was proven not to have carried out these obligations properly. This is seen from the abuse of office, involvement in illegal mining practices, and the formation of shell companies that ultimately resulted in state losses. Violations of these principles not only have an impact on civil aspects, but also have criminal consequences. Therefore, strengthening the principles of fiduciary duty and Good Corporate Governance is very necessary to increase the accountability of directors.

This study examines the role of the Lubuk Intan Village Unit Cooperative (KUD) in assisting in managing oil palm sales for smallholder farmers in Peninjau Village, Batanghari Regency. The background of this study is based on the suboptimal distribution of economic benefits to farmers, despite increasing sales through the cooperative. This situation indicates the need to strengthen the role of cooperatives in the harvest marketing system. This study used a qualitative approach with descriptive methods. Thirteen informants were interviewed: three administrators and ten members of the Lubuk Intan KUD in Peninjau Village, Batanghari Regency. The results indicate that the Lubuk Intan KUD plays a role in facilitating collective sales, providing price information, and creating certainty and transparency in the weighing and recording of harvests. This role has been able to improve marketing efficiency and member trust. However, its implementation still faces obstacles such as limited human resources, limited operational capital, and inadequate member participation.

This study aims to determine the village financial management of Tinting Village, Sarolangun Subdistrict, in improving community welfare and to identify its supporting and inhibiting factors. This research uses a descriptive qualitative approach with data collection techniques through interviews and documentation. The informants in this study were the village secretary, village treasurer, and the Village Activity Implementation Team (TPKAD). Data analysis was conducted through data reduction, data display, and conclusion drawing. The results show that the financial management of Tinting Village has been implemented through planning, implementation, administration, reporting, and accountability stages. However, it has not been fully optimal in improving community welfare, as it is still dominated by infrastructure development rather than community economic empowerment programs. The supporting factors include clear regulations, cooperation among village officials, and community participation. Meanwhile, the inhibiting factors consist of limited human resources of village officials, low community understanding, and limited budget for empowerment programs

Technological advancements and the rapid growth of globalization have fundamentally changed the way organizations conduct business activities, creating increasingly complex challenges and opportunities in both local and international markets. Organizations are now required to adapt quickly to changing consumer preferences, technological innovation, market competition, and economic uncertainty. In this environment, economics, management, and accounting have become three essential disciplines that play a crucial role in determining organizational effectiveness and long-term sustainability. Economics helps organizations understand market behavior, pricing strategies, supply and demand conditions, and macroeconomic factors that influence business performance. Management focuses on planning, organizing, leading, and controlling resources to ensure operational efficiency and goal achievement. Accounting provides reliable financial information through systematic recording, reporting, and analysis of transactions, enabling organizations to evaluate performance and maintain accountability. This study aims to analyze the relationship between these three disciplines in supporting organizational decision-making processes and improving overall performance. The research employs a literature review method by examining various recent academic books and journal articles. The findings reveal that the integration of economics, management, and accounting strengthens strategic planning, improves resource allocation, enhances financial transparency, and supports sustainable organizational growth in a highly competitive global environment.

The development of the digital era has significantly transformed government administration, particularly in technology-based public services. This transformation requires strengthening the principles of good governance, which include transparency, accountability, public participation, effectiveness, efficiency, and legal certainty. State Administrative Law plays a strategic role in ensuring that bureaucratic digitalization remains within the correct legal framework and does not deviate from good governance principles. This study employs a normative juridical approach with a literature review method to analyze the role of State Administrative Law in strengthening good governance in the digital era. The findings show that State Administrative Law functions as an instrument of legality, discretionary control, data protection, improved accountability, and enhanced public service efficiency. Thus, State Administrative Law is not only regulatory but also adaptive to technological developments in achieving good governance in the digital era.

Transparency in human resource management has become a strategic issue in modern organizations, particularly through the implementation of salary transparency as part of the broader concept of radical transparency. This study aims to analyze the psychological and managerial impacts of salary information disclosure and its implications for human resource leadership within organizations. The research employs a qualitative approach using a narrative literature review by examining relevant scholarly articles published within the last five years. The findings indicate that salary transparency contributes positively to enhancing employees’ perceptions of fairness and trust; however, it may also generate negative consequences such as social comparison, interpersonal conflict, and decreased job satisfaction if not properly managed. From a managerial perspective, salary transparency promotes greater accountability, strengthens performance evaluation systems, and encourages more open and participative leadership practices. This study contributes by integrating psychological and managerial dimensions into a comprehensive conceptual framework and highlights the importance of organizational readiness in strategically managing transparency policies to achieve effectiveness and sustainability.

This research specifically examines how the involvement of the community in the process of digitizing services at the population and civil registration office of Gorontalo City. Co-production is a collaboration between the government and the community to improve the quality, effectiveness, and satisfaction of services. The main problems in this study are the low participation of the community in population administration and challenges in the efficiency of services and the use of digital technology. The method used is qualitative descriptive through observation, interviews, and documentation. The results of the study show that co-production has been implemented through community involvement in data verification, the use of digital services, and active communication between officers and the community. However, there are still obstacles such as low digital literacy and limited human resources. In addition, technology infrastructure and internet access factors also affect the optimization of digital services. This study concludes that co-production is able to increase the effectiveness, responsiveness, and accountability of public services, although efforts are still needed to increase institutional capacity and community participation in a sustainable manner as well as a more inclusive digital education strategy.

This research is motivated by the importance of strengthening a professional public service culture through the integration of public administration values, norms, and ethics. Although various regulations and codes of ethics have been established in public organizations, gaps remain between formal norms and service practices in the field, such as low levels of responsiveness and professionalism among civil servants. This study aims to analyze the relationship between values, norms, and ethics in shaping public service culture, and to examine the role of organizational ethics and codes of ethics in strengthening public administration professionalism. The research employed a qualitative approach with a descriptive-analytical design through a literature review of relevant journals, books, and policy documents. Content analysis techniques were used to identify patterns of relationships between concepts. The results indicate that the internalization of ethical values ​​such as integrity, accountability, and transparency significantly influences the quality of public services. An organizational code of ethics serves as a formal instrument that clarifies standards of conduct for civil servants and strengthens a professional work culture. Consequently, public organizations need to strengthen ethics training, oversight mechanisms, and the integration of ethical values ​​into performance evaluation systems to build responsive and public-interest-oriented services.