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Demonstrations demanding the dissolution of the House of Representatives by 2025 highlight a crisis of public trust and serve as a key moment in Indonesia's political landscape. These protests have not only symbolic significance but also lead to elite repositioning, the temporary dismissal of several members, and the cessation of policy that increased benefits. This study examines how the crisis has prompted political institutional reconstruction and the role of civil society in influencing change. A descriptive qualitative approach was used, including literature studies, analysis of academic literature, official documents, and media reports. The findings indicate that actions by the House of Representatives, such as the rotation of Commission III leadership, member deactivation, and rejection of benefit increases, were primarily reactive to public pressure. The discussion reveals that while these actions reduce crisis escalation, they are cosmetic and do not address structural issues like legislative accountability and budget transparency. In conclusion, the 2025 protests provide an opportunity for civil society to engage politically outside elections, but the institutional changes made are short-term. Fundamental reform can only occur if civil movements remain consistent and if political parties and the government commit to reform.

State institutions play a primary role in governing and exercising power within a country. Indonesia, as a unitary state with a republican system, regulates the state's institutional structure through the 1945 Constitution, which serves as the supreme legal basis and guideline for state administration. The function of state institutions is to ensure that all aspects of government are implemented in accordance with the principles of law, justice, and public welfare. The state is not only considered a legal entity but also a social entity with specific functions and logic. The state's objectives are directed at balancing government power and citizen rights and accommodating the interests of individuals and the wider community. Following the amendments to the 1945 Constitution, Indonesia's institutional system underwent significant changes with the establishment of independent institutions that strengthen democracy, transparency, and accountability. Understanding the state's foundations, the requirements for formation, the form and system of government, and the relationships between institutions is crucial for maintaining Indonesia's constitutional order. Furthermore, public respect for state symbols and institutions contributes to strengthening unity and political stability, and realizing the ideals of a sovereign and prosperous nation.

Taxes are the main source of state revenue and play a vital role in national development and public welfare. However, their effectiveness is highly influenced by the level of transparency and accountability in their management. This study aims to analyze the implementation of transparency and accountability principles in Indonesia’s taxation system, identify the existing forms of transparency inequality, and assess their implications for the principles of good governance. The research employs a qualitative approach through an analysis of various laws, regulations, and recent studies related to tax management. The findings indicate that transparency inequality still occurs in several aspects, such as limited public access to information, uneven implementation of tax digitalization across regions, and a lack of openness in reporting tax incentives. These conditions directly affect government accountability, public trust, and fairness within the national taxation system. Legally, such inequalities contradict the principles of public information disclosure, the justice principle stated in Article 23A of the 1945 Constitution, and the principle of equality before the law. This study recommends strengthening tax transparency regulations, integrating a national digital taxation system, and increasing public participation in fiscal oversight to establish a fair, accountable, and law-based tax governance framework.

Hajj savings are an important Islamic banking product designed to assist Muslims in preparing for hajj expenses in a systematic and Sharia-compliant manner. As a trust-based fund, hajj savings require proper accounting treatment to ensure transparency, accountability, and compliance with Sharia accounting standards. This study aims to analyze the implementation of trust fund accounting in the Hajj Savings Program at Bank Syariah Indonesia (BSI) KCP Tegal Slawi. This research employs a qualitative descriptive approach using observation, documentation, and interviews conducted during an internship period at the research location. The data were analyzed by comparing accounting practices applied by the bank with relevant Sharia accounting standards, particularly PSAK 105 and PSAK 101. The results indicate that the hajj savings at BSI KCP Tegal Slawi are managed under a mudharabah contract and are recognized as temporary syirkah funds rather than bank income. The processes of recognition, measurement, presentation, and disclosure have generally been implemented in accordance with Sharia accounting principles. However, limitations were found in the level of accounting understanding among operational staff. This study implies that strengthening Sharia accounting literacy among bank employees is essential to enhance accountability and maintain customer trust in managing hajj funds.  

The rapid advancement of Artificial Intelligence (AI) is reshaping public governance, including legislative processes. In the United Arab Emirates (UAE), AI is being actively utilized to enhance law-making through faster drafting, improved consistency, and greater transparency. This study examines the role of AI in the UAE’s legislative functions, focusing on how AI tools assist in analyzing legal data, formulating policy recommendations, and drafting legislation. It explores how AI impacts the speed, accuracy, and legitimacy of law-making, while also addressing the ethical and legal challenges of delegating legislative tasks to intelligent systems. Using a qualitative case study method, the paper evaluates government initiatives, expert insights, and regulatory structures that frame AI's integration into the UAE’s law-making system. While AI offers opportunities for data-driven governance and increased legislative productivity, it also presents risks such as algorithmic bias, reduced human oversight, and accountability gaps. The study emphasizes that AI must be governed by strong regulatory frameworks to safeguard democratic values, fairness, and legal integrity. By analyzing a pioneering national model, this research contributes to global discussions on AI in governance and offers key insights for policymakers, technologists, and legal scholars seeking to balance innovation with ethical and legal standards.

This study explores the phenomenon of abuse of authority in the investigation stage of corruption cases, focusing on various violations of practices, causative factors, and implications for justice and legal certainty. The study uses a normative juridical approach through the study of laws and regulations, legal doctrine, and empirical literature to build a comprehensive and systematic analysis. The findings indicate that oversight gaps, weak institutional control, and low integrity of the authorities are the main triggers for actions that go beyond authority, which in turn reduces the effectiveness of evidence and lowers public trust in law enforcement institutions. In addition, the lack of transparency and accountability mechanisms further exacerbates the risk of procedural violations during the investigation process. These conditions can potentially undermine the principles of due process of law and fairness in the criminal justice system. To address this problem, it is necessary to improve internal and external control mechanisms, strengthen supervision by independent institutions, and ensure the consistent implementation of disciplinary measures and legal sanctions against violators. By reinforcing these efforts, it is expected that law enforcement agencies can enhance professionalism, maintain integrity, and restore public confidence in handling corruption cases. (Soekanto & Mamudji, 2020; KUHAP; Corruption Law).

The implementation of public communication ethics codes in governmental policies encounters complex challenges in achieving optimal transparency, accountability, and responsiveness standards. This qualitative research employs library research methodology to analyze the effectiveness of public communication ethics code implementation mechanisms through normative examination of official government communication practices. Systematic content analysis of regulations, policies, and communication practice documentation reveals significant disparities between normative idealities and operational realities in field implementation. Findings indicate structural, cultural, and technological factors serve as primary determinants of implementation success. The digital era and post-truth phenomena present additional complexities in managing ethical public communication. Technological adaptation inadequacies, institutional coordination fragmentation, and organizational commitment variations influence the consistency of communication ethics standard application. A comprehensive evaluation model integrating input-process-output-outcome dimensions is essential for measuring implementation effectiveness. Recommendations encompass institutional capacity strengthening, adaptive regulatory framework reformulation, and development of communicative accountability systems responsive to contemporary dynamics. This research contributes to developing theoretical frameworks for public communication ethics code implementation within Indonesian governmental governance contexts.

This study aims to analyze the effectiveness of the public services of the Sorong City Education Office for the community by examining the relationships among service effectiveness, community satisfaction, service accountability, and apparatus responsiveness. The research uses a mixed-methods approach: a quantitative component involving distributing questionnaires to 30 respondents, analyzed using descriptive statistics and correlation, and a qualitative component involving in-depth interviews with five main sources, analyzed using triangulation and thematic analysis. The results of the study show that the effectiveness of public services is in the good category, with a significant relationship between service effectiveness and community satisfaction, service accountability, and responsiveness of the apparatus. Apparatus responsiveness has the strongest relationship with service effectiveness, showing the importance of officer responsiveness in improving the quality of education services. The interview findings also show that education services have improved, though further progress is needed in service speed and information transparency. The study's findings confirm the relevance of public administration theory and service quality in explaining the performance of regional education services. The research is limited in the small number of respondents and its focus on a single agency. Therefore, further research is recommended to increase the sample size, involve several public service agencies, and use a more comprehensive analytical model.

Digital transformation in public services represents a strategic shift in integrating information technology into governmental administrative systems to enhance service efficiency, transparency, and accountability. One prominent innovation in this effort is the adoption of electronic land certificates initiated by the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) as part of land service modernization. This policy is formally regulated under Ministerial Regulation No. 3 of 2023 concerning electronic documents in land registration. This study employs a descriptive qualitative approach to examine the implementation process, identify enabling and constraining factors, and assess the impact of electronic land certificates on the quality of land services. Data were obtained through interviews, field observations, and document analysis at the Tulungagung Regency Land Office and analyzed using the interactive model proposed by Miles and Huberman. The findings indicate that electronic land certificates contribute significantly to improving service efficiency, administrative speed, and data security. Nonetheless, several challenges persist, including inadequate network infrastructure in rural areas, limited public digital literacy, and insufficient information technology personnel. Despite these constraints, the initiative has been positively received and reflects the local government’s commitment to advancing digital governance and good governance principles. The effectiveness of this transformation largely depends on institutional readiness, technological support, and community engagement.

Financial purity is a fundamental principle in Islamic economics that emphasizes the management of assets in a halal, fair, and responsible manner in accordance with sharia provisions. In the context of Islamic financial institutions, zakat plays a strategic role as an instrument for the purification of assets (tazkiyat al-mal) and as a mechanism for wealth redistribution to achieve social justice. This study aims to analyze the role of zakat in maintaining the financial purity of Islamic financial institutions. The research method used is a quantitative approach with an explanatory design. Data were collected through a structured questionnaire distributed to managers and related parties in Islamic financial institutions that have zakat management programs. The research variables include zakat management as the independent variable and financial purity as the dependent variable, which were analyzed using descriptive and inferential statistical techniques. The results of this study indicate that zakat management has a positive and significant impact on the financial sanctity of Islamic financial institutions, primarily through increased sharia compliance, transparency, and institutional accountability. This finding confirms that zakat serves not only as an obligatory act of worship but also as a strategic instrument in strengthening the ethics, legitimacy, and social responsibility of Islamic financial institutions. This research is expected to provide theoretical and practical contributions to the development of sustainable zakat governance in the Islamic financial system.

The Indonesia Pintar Program (PIP) serves as a strategic state instrument to ensure equitable access to education for children from low-income families, in accordance with the constitutional mandate. However, the prevalence of fund embezzlement poses a severe threat to the fulfillment of these educational rights. This study aims to analyze the structural and institutional dynamics triggering fund misappropriation, evaluate the effectiveness of current oversight mechanisms, and formulate strategies to mitigate such violations. This research employs a normative legal method with a descriptive-analytical approach, utilizing statutory and socio-legal analysis to examine regulations such as Law No. 20 of 2003 and relevant ministerial decrees. The findings reveal that embezzlement is driven by complex structural factors, including data asymmetry between Dapodik and DTKS, weak internal supervision, and a lack of transparency in fund distribution. Furthermore, legal enforcement remains suboptimal, often limited to administrative sanctions due to difficulties in proving mens rea and poor coordination among law enforcement agencies. The study concludes that current oversight mechanisms are insufficient to curb corruption in the education sector. Therefore, comprehensive reform is urgently needed, focusing on the integration of digital data systems, the implementation of e-audits, and the enhancement of civil society participation to ensure accountability. These measures are essential to protect the constitutional rights of children and ensure that education funds reach their intended beneficiaries without leakage.    

In Surabaya City, the City Government through the Transportation Agency developed the Suroboyo Bus and Trans Semanggi programs to address traffic congestion, limited public transportation, and the need for safe, comfortable, and environmentally friendly transportation. However, complaints are still found regarding limited facilities, irregular schedules, and suboptimal communication services, so that service performance evaluation is needed from the user's perspective. This study aims to analyze the performance of Suroboyo Bus and Trans Semanggi public transportation services at the Surabaya City Transportation Agency using five public service performance indicators according to Dwiyanto et al. (2021), namely productivity, service quality, responsiveness, responsibility, and accountability. The approach used is quantitative with the Importance Performance Analysis (IPA) method. The results of the study show an average expectation score (importance) of 4.18 and a reality score (performance) of 3.86 with an overall gap of -0.32, which means that the performance of Suroboyo Bus and Trans Semanggi services still does not meet public expectations. Through the IPA mapping, three attributes are in Quadrant I (high priority): the friendly and professional attitude of staff, the adequacy of on-board facilities, and the transparency of official information regarding schedules and service changes. A total of 13 attributes are in Quadrant II (maintained), 13 attributes in Quadrant III (low priority), and one attribute in Quadrant IV (excessive).

This article examines the digitalization of Islamic education management in the Industry 5.0 era by emphasizing a shift from mere “digital administration” to value-based governance. The focus goes beyond adopting applications; it highlights a deeper transformation in how institutions manage processes, data, services, and decision-making to enhance effectiveness, accountability, and alignment with the broader purposes of Islamic education. The article synthesizes key pillars of transformation, including system integration across academic, financial, and learning services, strengthened data governance, capacity building for human resources, and cultural change management. While digitalization may improve efficiency and transparency, the article also discusses recurring risks such as digital divides, organizational resistance, vendor dependency, and ethical/privacy concerns, along with practical mitigation strategies. The main contribution is a conceptual governance framework that connects service performance indicators with institutional values, enabling digital transformation to remain meaningful, trustworthy, and sustainable rather than purely technical or procedural.

Regional financial management in the era of decentralization demands absolute transparency and accountability from local governments to the public. This article is the result of a Public Sector Audit Project aimed at critically analyzing the interrelationship among the three main pillars of auditing: financial accountability, regulatory compliance, and performance effectiveness through the Value for Money framework (3E: Economy, Efficiency, and Effectiveness). The methodology employed is descriptive qualitative research using document analysis techniques on Audit Reports (Laporan Hasil Pemeriksaan/LHP) and regional financial management regulations. The findings reveal an “accountability paradox,” where the achievement of an Unqualified Opinion (Wajar Tanpa Pengecualian/WTP) does not fully correlate with the absence of corruption practices or improvements in public welfare. The study identifies procurement of goods and services as well as grant expenditures as areas particularly vulnerable to non-compliance. Furthermore, the effectiveness aspect of budgeting is often neglected due to the predominantly administrative focus of audits. This article recommends transforming the role of Government Internal Supervisory Apparatus (APIP) into strategic partners, strengthening auditor independence, and integrating information technology–based audits to mitigate maladministration risks and ensure tangible economic benefits for society.

This study aims to explore the understanding of Micro, Small, and Medium Enterprises (MSMEs) actors regarding financial statements as a basis for applying for Islamic financing. Financial statements play a crucial role in assessing business feasibility, especially in Islamic banking which emphasizes the principles of transparency, justice, and accountability. This research employs a qualitative approach using a descriptive method. Data were collected through in-depth interviews and observations involving MSME actors and Islamic banking practitioners. The results indicate that most MSME actors have limited understanding of financial statements, both in terms of preparation and utilization, which impacts their ability to access Islamic financing. Therefore, collaboration between Islamic banks and educational institutions is needed to improve MSME financial literacy, so they are better prepared and have sufficient understanding to prepare financial reports in accordance with Sharia principles. This is expected to improve access to and the quality of financing received by MSMEs in Indonesia.

Mining companies are increasingly required to demonstrate environmental, social, and governance (ESG) accountability through sustainability reporting (SR). However, empirical evidence regarding the impact of SR on firm value in Indonesia’s mining sector remains inconsistent. This study aims to systematically examine the relationship between sustainability reporting and firm value using legitimacy theory as the conceptual framework. A Systematic Literature Review was conducted following the PRISMA 2020 protocol, employing narrative and thematic synthesis. Peer-reviewed articles published between 2018 and 2025 were retrieved from Google Scholar, Garuda Portal, and SINTA databases using relevant keywords. From 4,260 initial records, 11 studies met the inclusion criteria after screening, deduplication, and quality appraisal using an adapted CASP checklist. The findings reveal three dominant patterns: most studies report a positive effect of SR on firm value through improved transparency, corporate reputation, and investor confidence; several studies find no significant relationship due to short-term investor orientation; while a minority report negative effects associated with low disclosure quality and greenwashing concerns. Furthermore, the effectiveness of SR is influenced by disclosure quality, corporate governance, profitability, and leverage. This study implies that sustainability reporting can enhance firm value when disclosures are credible, consistent, and material, supporting legitimacy theory and encouraging alignment with the GRI 14: Mining Sector 2024 standard.

The Hamlet Head Election is an important part of the practice of village democracy that demands transparent, accountable, and participatory implementation. However, in practice, various obstacles are still encountered, such as limited understanding of regulations by the committee, low democratic literacy of the community, and potential conflicts due to lack of information disclosure. This community service activity aims to accompany the implementation of the Hamlet Head Election in Wonokerto Village so that it runs transparently and accountably. The service methods used include socialization of hamlet head election regulations, technical assistance to the election committee, education to the community regarding the rights and obligations of voters, and monitoring and evaluation of the election implementation. The results of the activity show an increase in the committee's understanding of election procedures in accordance with the principles of village governance, increased community participation, and the implementation of more open and accountable election.Thus, this community service activity can have a positive impact on the implementation of more open and accountable elections, as well as creating a healthy and sustainable democratic climate at the village level.

The background of this research is based on the enormous potential of zakat, infaq, shadaqah, and waqf (ZISWAF) as Islamic social finance instruments which, if managed optimally and sustainably, can play a significant role in reducing poverty and promoting comprehensive economic independence among communities amid the ongoing challenges of social inequality. The purpose of this study is to explain the strategic function of ZISWAF in strengthening the community’s economy while emphasizing the urgency of professional, transparent, and targeted management for the improvement of public welfare at large. The research method used was library research, evaluating various literature sources such as books, scientific journals, and relevant previous research reports. The collected data was then analyzed using a qualitative descriptive approach to provide an in-depth understanding of the mechanism of economic empowerment through ZISWAF. Research findings show that ZISWAF plays a crucial role in improving economic welfare through a paradigm shift from consumptive assistance to productive assistance programs. Management oriented towards sustainability and transparency has proven effective in promoting economic ind ependence among low-income communities and significantly reducing poverty rates. The implication of this study confirm that strengthening regulations, digitizing management, and improving public literacy regarding ZISWAF are essential. Management institutions must continue to improve their accountability in order to increase public trust, so that ZISWAF can become a key development in the future.

The rapid advancement of artificial intelligence (AI) in the digital age offers substantial benefits by enhancing efficiency and productivity. Nevertheless, these developments also pose significant challenges to the protection of human rights. Issues such as privacy violations, algorithmic bias, discrimination, and opaque automated decision-making highlight the need for a strong integration of ethical values and legal frameworks in the use of AI. This study applies a normative legal method supported by literature-based research to examine the existing regulatory frameworks and the ethical principles underpinning them. The findings indicate that ethical principles such as transparency, accountability, fairness, and human-centeredness serve as essential moral guidelines to prevent AI misuse. Meanwhile, legal rules ensure certainty, establish accountability mechanisms, and provide sanctions for violations. The synergy between ethics and law forms a crucial foundation to ensure that technological innovation aligns with the protection of human rights, upholds human dignity, and supports the creation of a safe and just digital environment

Local government budget management is a crucial element in regional governance, as it directly impacts accountability, transparency, and efficiency in public service delivery. To support effective regional financial management, the Indonesian Government has established the Government Internal Control System (SPIP), as stipulated in Government Regulation Number 60 of 2008. This study aims to examine the role and practical implementation of SPIP in regional budget management through a case study of the Regional Financial and Asset Management Agency (BPKAD) of Dumai City. Using a qualitative case study approach, this study analyzes regional financial documents, audit reports from the Regional Audit Agency (BPKAD), as well as laws and regulations and internal policies governing SPIP implementation. The results indicate that SPIP has been implemented in BPKAD Dumai City throughout the budget management cycle, from planning and implementation to reporting and accountability. However, its implementation has not reached an optimal level due to constraints such as limited leadership commitment, inadequate human resource capacity, and suboptimal internal oversight mechanisms. Therefore, improving SPIP implementation is a strategic step to realize accountable, transparent, and performance-oriented regional financial governance.