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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 examine the effect of village apparatus capacity on accountability in village fund management, with the village financial system (SISKEUDES) as an intervening variable in Letti District, Southwest Maluku Regency. The research assessed whether the competence, knowledge, and administrative ability of village officials can improve transparent and accountable fund management. This study employed a quantitative approach using a saturated sampling technique, involving all 42 apparatus members as respondents. Data were collected through questionnaires and analyzed using multiple regression and the Sobel test to examine direct and indirect effects. The findings show that village apparatus capacity has a positive effect on village fund management accountability. This indicates that human resource capacity can support responsible planning, implementation, reporting, and evaluation of village funds. However, the village financial system does not significantly affect village fund management accountability. In addition, SISKEUDES does not function as an intervening variable in the relationship between village apparatus capacity and accountability. These results imply that strengthening human resource capacity remains more decisive than system use.

This article examines pneumatological methods and spiritual practices across three Pentecostal seasons: Classical Pentecostalism, Charismatic, and Neo-Charismatic. It highlights the importance of these three movements within the framework of the development of the Pentecostal-Charismatic Church in Indonesia. This research begins with the observation that scholars continue to use the terms Pentecostal, Charismatic, and Neo-Charismatic overlappingly, despite their unique theological and practical emphases. This article presents a critical-comparative literature review on baptism in the Holy Spirit, speaking in tongues and spiritual gifts, forms of spirituality, interdenominational relations, theological risks, and ecclesiological implications. The research finds that Classical Pentecostalism emphasizes baptism in the Holy Spirit and speaking in tongues as the primary evidence, Charismatics extend Spirit-led activities toward cross-denominational renewal, while Neo-Charismatics place additional emphasis on power, miracles, healing, spiritual warfare, and success in life. The contribution proposed in this article is a theological typology that can be used for critical reading of Pentecostal-Charismatic practices in Indonesia while still appreciating the richness of the experience of the Spirit. This typology can help churches consider experience, Scripture, Christian character, and ecclesiastical institutional accountability in a more balanced way.

The increasing number of corruption cases involving School Operational Assistance (BOS) funds has become a serious challenge for the education sector in Indonesia. These cases not only undermine public trust in educational institutions but also hinder the achievement of equitable and quality education. This study aims to analyze the role of professional leadership in preventing and addressing the misuse of BOS funds within educational institutions. The research employs a qualitative approach through literature review and analysis of relevant regulations, scholarly publications, and documented corruption cases in the education sector. The findings indicate that professional leadership characterized by integrity, accountability, transparency, and strong ethical commitment plays a significant role in minimizing opportunities for corruption. Effective leaders are able to establish robust internal control systems, promote a culture of honesty, and ensure participatory financial management involving various stakeholders. Furthermore, continuous supervision and adherence to governance principles strengthen institutional resilience against financial misconduct. The study implies that strengthening leadership capacity and ethical values among educational leaders is essential for improving financial governance and fostering public confidence in educational management. Professional leadership is therefore a crucial factor in supporting clean, transparent, and sustainable education administration.

The doctrine of Christology as the foundation of the Christian faith has become an important theological issue that must be understood, believed, and examined as a form of accountability of faith. Since the early church, the understanding of Jesus Christ and His work has been affirmed through various church councils that defined His divinity and humanity according to biblical testimony. However, throughout church history, various theological, historical, and modern criticisms concerning Jesus have continued to emerge. Questions regarding His existence, divinity, life, and teachings are still widely debated, including on social media today. This study aims to analyze the doctrine of Christology in the development of church history, identify forms of criticism toward Jesus that challenge the church, and examine them as opportunities for evangelism. The study employs a literature review method using theological and historical analytical approaches to relevant sources, which are systematically described. The findings show that criticism of Jesus is not only a challenge but also an opportunity for the church to develop contextual and dialogical evangelistic approaches. A sound understanding of Christology and contemporary criticisms can help the church formulate evangelistic strategies that are relevant, effective, and communicative.

This study aims to analyze the leadership qualifications of Moses in Exodus 18:21 and examine their relevance for contemporary Christian team leadership. The research is grounded in the increasing complexity of modern leadership challenges, which often prioritize structural effectiveness without sufficient ethical and spiritual foundations. Employing a qualitative approach with a historical-grammatical hermeneutical method, this study interprets the text within its historical, literary, and lexical contexts. The findings reveal that the four leadership criteria—capable, God-fearing, trustworthy, and hating dishonest gain—form an integrated value system that undergirds Israel’s collective leadership structure. The novelty of this research lies in its interpretation of Exodus 18:21 not merely as a description of Moses’ personal charisma, but as a paradigm for participatory and ethically grounded team leadership. Theologically, the “fear of God” functions as the normative center that integrates competence and integrity. These findings suggest that contemporary Christian leadership development should prioritize spiritual character and moral accountability as foundational elements in building sustainable and integrity-based teamwork..

This community service activity aims to improve the competency of Regional Apparatus Work Unit (SKPD) personnel in preparing monthly, quarterly, and semi-annual financial statements in accordance with Government Accounting Standards (SAP). This activity uses a participatory approach through Focus Group Discussions (FGD) involving 95 participants consisting of Financial Administration Officers and expenditure treasurers from various SKPDs in the Semarang City Government. The evaluation indicators included participant participation, improvement of understanding, identification of reporting problems, and formulation of follow-up actions. The finding, based on the results of the post-test, an average of 80% of participants showed improvement, particularly in account classification, transaction recording, and periodic report preparation. The FGD identified four major issues: limited mastery of financial information systems, data input errors, insufficient competent human resources, and weak inter-unit coordination causing delays in report submission. As post-FGD outcomes, participants agreed on the need for continuous technical training, standardized operating procedures, optimization of information system integration, and the establishment of a reporting coordination forum. These results provide evidence that FGD was effective not only in evaluating participants’ competencies but also in generating practical solutions to enhance transparent and accountable regional financial governance.

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 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.

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.

This study aims to analyze the optimization of regional expenditure in the education sector of Surabaya City for the 2025 fiscal year in supporting regional development. The research uses a descriptive qualitative approach through observation, interviews, and documentation studies conducted at the Surabaya City Education Office. Data were obtained from relevant stakeholders involved in education budget management and supported by official documents related to policies and the implementation of education programs. The results show that the management of education expenditure has been aligned with the Regional Medium-Term Development Plan (RPJMD) and applies the money follow program principle, which prioritizes programs based on community needs and development priorities. Programs such as Regional School Operational Assistance (BOPDA), educational assistance for students, school infrastructure development, and community-based learning innovations have contributed to expanding access to education, improving the equity of educational services, and reducing dropout rates. In addition, the use of monitoring systems, periodic evaluation, and the involvement of multiple stakeholders in supervision has strengthened transparency and accountability in budget management. However, several challenges remain, including limited implementation time, procurement constraints, and economic conditions such as inflation. Overall, education expenditure in Surabaya has been managed relatively well in terms of effectiveness, efficiency, and accountability while still requiring continuous improvement

The transformation of revolving funds from the former PNPM Mandiri program into BUM Desa Bersama entities requires accountable financial management aligned with applicable accounting standards. However, inconsistencies between regulations and accounting practices remain. This study analyzes the recognition and measurement of revolving fund assets at BUM Desa Bersama Ajimas Lestari LKD in Ajibarang and assesses their compliance with Ministerial Regulation of Village PDTT No. 136 of 2022 and SAK ETAP. Using a qualitative case study approach, data are collected through interviews, observation, and documentation involving five internal informants. The results show that asset recognition follows regulations, where revolving funds are recorded as receivables upon loan distribution to Women’s Savings and Loan (SPP) groups at nominal value. However, discrepancies persist in asset measurement and presentation, particularly in receivable classification and the placement of allowance for doubtful accounts under equity. These issues stem from limited human resource capacity, lack of a standardized accounting information system, and weak supervision. Strengthening accounting competence and implementing standardized financial reporting systems are essential to improve accountability and transparency in managing community revolving funds.