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This research evaluates the effectiveness of human capital development policies in Indonesia within the education and health sectors during the periods of 2015–2019 and 2020–2024. The analysis focuses on strategic programs implemented by the Ministry of Education and Culture and the Ministry of Health by comparing planned targets with the realization of performance indicators as stated in the Strategic Plan (Renstra) documents. The study employs a qualitative evaluative approach supported by descriptive quantitative data derived from official planning and performance reports. The findings indicate that during the 2015–2019 period, programs emphasizing the expansion of basic education and health services were relatively effective in increasing participation rates and improving equitable access. In contrast, programs aimed at enhancing the quality of human resources, particularly teacher development and institutional capacity building, showed lower levels of effectiveness due to weak performance measurement systems and inconsistent data reporting. During the 2020–2024 period, the effectiveness of most education and health programs declined significantly as a result of external shocks caused by the COVID-19 pandemic. However, health programs with strong financial protection mechanisms, such as the National Health Insurance (JKN), demonstrated greater resilience compared to other programs. The study concludes that the effectiveness of human capital development policies is strongly influenced by the clarity of performance indicators, consistency in program implementation, institutional capacity, and the ability of policies to adapt to external disruptions.

This study aims to analyze the stages, impacts, and supporting and inhibiting factors of social intervention for child victims of sexual violence at the “Handayani” Center, East Jakarta. This research employs a qualitative descriptive approach to obtain an in-depth understanding of the intervention process. Data were collected through observation, in-depth interviews, and documentation, and analyzed using the interactive model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The results indicate that the “Handayani” Center applies the Generalist Intervention Model (GIM) through seven stages: engagement, assessment, planning, implementation, evaluation, termination, and follow-up. The social intervention has a positive impact on children, particularly in improving emotional stability, self-confidence, and social functioning. Furthermore, the intervention supports children’s readiness for social reintegration. Supporting factors include the professionalism of social workers and effective team collaboration, while inhibiting factors consist of high workload, delays in administrative reporting, and limited family support.  

Delays in the submission of audited financial reports (audit report lag) remain a problem for public companies in Indonesia because they can reduce the relevance of information for investors and stalk holders. This study aims to analyze the effect of profitability, solvency, liquidity, operational complexity, and company size on audit report lag in property and real estate companies listed on the Indonesia stock exchange for the period 2022-2024. The research method used is quantitative with panel data regression analysis using Random Effect Model (REM). The results show that profitability and solvency have a negative effect on audit report lag, while company size have no effect. Simultaneously, all independent variables affect audit report lag. This study emphasizes the importance of financial performance and operational complexity in determining the timeliness of audited financial reporting.

Surveillance for diarrhea at the district level in Indonesia is still affected by the fragmented nature of the District Health Information System (DHIS) and Early Warning and Response System (EWARS), inconsistent reporting, patchy data interoperability, and the resulting public health delays. Although there are systems in place like the DHIS and EWARS, the persistent use of hybrid systems that combine manual and digital data entry, as well as the different skill levels of users, continues to produce issues of incompleteness, untimely reporting, and inaccurate data. The present study investigated the deficiencies in surveillance reporting of diarrhea cases, the surveillance data to determine the degree of integration and also investigated the health workers perceptions of the barriers to effective reporting. A mixed methods approach was adopted in this study where we investigated quantitatively the DHIS and routine diarrhea reports submitted for the entire year of 2023, and combined that with qualitative, in-depth interviews with the relevant surveillance officers, program managers, and district staff. The quantitative analysis indicated gaps in reporting about 55% in terms of completeness, and consistency of reporting and also significant differences were found between the manual register, DHIS, and EWARS whereby the integration of these systems was found to be low. The qualitative analysis pointed to the combination of disconnected workflows, limited cross-system interoperability, inadequate system training, excessive workloads, and weak organizational feedback, as the main barriers to effective reporting. The combination of these two datasets illustrates the fact that both system deficiencies and organizational factors are primary drivers of the reporting. Closing the gaps will require system level changes in the interoperability of reporting systems, simplified reporting workflows, training, reporting, and reporting feedback loops.

The phenomenon of homelessness and begging in public places remains a complex social problem and impacts public order and legal norms. The main problem in this study is how the criminal law is applied to homelessness and begging in public places, and how the provisions compare in the old Criminal Code and the new Criminal Code based on Law Number 1 of 2023. This study uses a normative juridical method with a statutory approach and literature study. In the old Criminal Code, begging is regulated in Article 504 which threatens imprisonment for anyone who begs in public. Meanwhile, the new Criminal Code regulates similar acts in Article 425 which no longer uses the term "begging" explicitly, but regulates the prohibition against the repeated exploitation of certain activities in public places that disturb the community. The research results show that, despite substantial continuity, the new Criminal Code tends to use a more humanistic approach and emphasizes social rehabilitation. Law enforcement against vagrants and beggars still faces various obstacles, such as low public reporting, limited oversight by authorities, and a lack of rehabilitation facilities. Therefore, the main conclusion of this research is that a repressive approach alone is insufficiently effective. An integrated legal strategy is needed, combining penal and non-penal approaches with the active involvement of the government, the community, and social institutions.

This community service activity aims to improve the ability of farmers in East Singkawang Regency to prepare simple and structured financial reports. Prior to the activity, most farmers had not maintained regular financial records, thus experiencing difficulties in identifying production costs, revenue, and profitability. The implementation method included socialization of farm financial management, training in preparing simple financial reports, and intensive mentoring. This activity involved 20 farmers as community service partners. Evaluation was conducted through comparing conditions before and after the activity using pre- and post-test instruments and observing financial record keeping results. The results showed a 45% increase in farmers' understanding of financial reporting concepts, as well as a 50% increase in their ability to prepare simple profit and loss and cash flow statements. Furthermore, 83% of participants were able to record business transactions independently and sustainably after the mentoring activity. The implementation of simple financial reports also helped farmers identify production cost structures and determine business plans for the next planting season. This community service activity contributed to strengthening the application of financial management in farming businesses and supported increased transparency, efficiency, and economic sustainability for farmers in East Singkawang Regency.

The legal counseling activity on the technical aspects of preventing and reporting Ilegal online lending in Ngawen Village, Muntilan District, was motivated by the increasing number of Ilegal online lending cases that harm the community due to low legal and digital literacy. Rural communities often become victims because they do not understand the differences between legal and Ilegal loans and are unaware of the proper reporting mechanisms. This activity aims to provide residents with legal understanding regarding online lending regulations, improve digital literacy so that the community can identify Ilegal applications, and train residents to be courageous and capable of reporting Ilegal online lending practices to the relevant authorities. The implementation methods included socialization through interactive lectures, distribution of handout materials, and question-and-answer sessions. The activity was attended by 15 residents of Ngawen Village and featured two presenters from the Faculty of Law, Universitas Muhammadiyah Magelang. The results showed an increase in participants’ understanding of the characteristics of Ilegal online lending, its socio-economic impacts, and the reporting procedures to the Financial Services Authority (OJK), the Ministry of Communication and Informatics (Kominfo), and the police. Participants also gained a better understanding of the importance of protecting personal data and verifying the legality of financial applications before using them. In conclusion, this counseling activity successfully enhanced the community’s legal awareness and digital literacy, fostering a more vigilant and legally empowered society capable of protecting itself from Ilegal online lending practices in the digital era.

This study aims to analyse the factors influencing the implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs) in Semarang City. Specifically, it examines the effects of accounting understanding, information technology utilisation, and MSME owners’ perceptions on SAK EMKM implementation, with SAK EMKM socialisation as a moderating variable. The research employs a quantitative approach using primary data collected through questionnaires distributed to 109 MSME actors selected through purposive sampling. Data were analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM) to evaluate relationships among variables. The results indicate that accounting understanding and MSME owners’ perceptions have a positive and significant effect on the implementation of SAK EMKM. Meanwhile, information technology utilisation shows a significant but suboptimal impact, as technology is still primarily used for operational purposes rather than for financial reporting. In addition, SAK EMKM socialisation does not significantly moderate the relationships between the independent variables and SAK EMKM implementation. The originality of this study lies in the inclusion of SAK EMKM socialisation as a moderating variable and the focus on MSMEs in Semarang City as the research context. This study contributes to the development of accounting practices for MSMEs by emphasising the importance of internal capacity building and more practical-oriented socialisation programs to improve the quality of financial reporting.

The legal counseling activity on the technical aspects of preventing and reporting Ilegal online lending in Ngawen Village, Muntilan District, was motivated by the increasing number of Ilegal online lending cases that harm the community due to low legal and digital literacy. Rural communities often become victims because they do not understand the differences between legal and Ilegal loans and are unaware of the proper reporting mechanisms. This activity aims to provide residents with legal understanding regarding online lending regulations, improve digital literacy so that the community can identify Ilegal applications, and train residents to be courageous and capable of reporting Ilegal online lending practices to the relevant authorities. The implementation methods included socialization through interactive lectures, distribution of handout materials, and question-and-answer sessions. The activity was attended by 15 residents of Ngawen Village and featured two presenters from the Faculty of Law, Universitas Muhammadiyah Magelang. The results showed an increase in participants’ understanding of the characteristics of Ilegal online lending, its socio-economic impacts, and the reporting procedures to the Financial Services Authority (OJK), the Ministry of Communication and Informatics (Kominfo), and the police. Participants also gained a better understanding of the importance of protecting personal data and verifying the legality of financial applications before using them. In conclusion, this counseling activity successfully enhanced the community’s legal awareness and digital literacy, fostering a more vigilant and legally empowered society capable of protecting itself from Ilegal online lending practices in the digital era.

This study examines the dynamics of public criticism of Shin Tae-yong's dismissal by PSSI as a phenomenon of digital communication that shows the tension between freedom of expression and the legal limits of hate speech. The background of this research stems from the intensity of netizens' reactions, which developed into collective moral pressure and had the potential to enter the realm of insults and hostility, as reflected in various comments, news reports, and verbal disputes involving public figures. This study aims to analyze how criticism, media framing, and netizen responses interact with the regulations of the ITE Law, particularly Article 28 paragraph (2), which is often used in reporting hate speech. The methods used are a normative juridical approach and case studies with document analysis, news reports, and academic literature techniques to identify patterns of digital expression and their legal relevance. The results of the study show that public criticism of Shin Tae-yong not only reflects performance evaluation, but also contains emotional, social identity, and moral dimensions that are reinforced by media framing and digital culture. The discussion confirms that the shift from criticism to hate speech occurs when public expression is not managed ethically, while law enforcement on hate speech articles still faces interpretation problems. In conclusion, this verbal dispute reflects the complexity of Indonesia's digital democracy and the urgency of legal reform

Islamic banks operate not only as financial intermediaries but also as institutions rooted in Islamic ethical values. Trust (amanah) and accountability represent core principles guiding financial management in Islamic banking. This study explores the meaning of amanah and accountability and examines how both principles are implemented in Islamic banking practices. Using a qualitative interpretive approach, data were gathered through in-depth interviews, participant observations, and systematic document analysis. The findings indicate that amanah is understood not merely as an individual moral obligation, but as an institutional principle embedded within organizational policies, corporate culture, and governance frameworks. Accountability is reflected through transparent financial reporting, effective internal audit systems, risk management procedures, and the supervisory role of the Sharia Supervisory Board. The integration of amanah and accountability enhances organizational integrity, strengthens stakeholder confidence, and improves decision-making processes. Ultimately, the study demonstrates that embedding these ethical principles contributes to public trust, regulatory compliance, and the long-term sustainability of Islamic banking institutions in increasingly competitive.

This research aims to investigate the impact of Good Corporate Governance (GCG) which are measured by 3 indicators; institutional ownership, managerial ownership, board indeoendence, and Corporate Social Responsibility Disclosure on Tax Avoidance in Multinational Companies on Indonesia. The study used multiple linear regression with periods start from 2022 until 2024. The sample of this study is a multinational companies in Indonesia with the total of 47 samples for 3 years, the criteria of the company can be said multinational companies is if the companies had a entities in more than one country. Tax avoidance is measured using the Cash Effective Tax Rate (CETR), while GCG variables and CSR disclosure are measured based on relevant ownership structures, board composition, and the Global Reporting Initiative (GRI) index. The result shows that Institutional ownership had a significantly negative effect of tax avoidance, while the other three independent variables had no significant power in Tax Avoidance. This study concludes that tax avoidance in multinational companies is a complex phenomenon influenced by various internal and external factors beyond the scope of this research. The findings provide practical implications for regulators and investors and suggest that future research should consider additional variables, longer observation periods, and alternative tax avoidance proxies.

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.

Adolescent mental health is an important aspect in human resource development because it affects learning ability, social relationships, and readiness to face adult life. Adolescence, especially at the junior high school level, is a transitional period that is prone to mental and emotional disorders due to biological, psychological, and social changes that occur simultaneously. This study aims to describe the mental health condition of adolescents using the Self Reporting Questionnaire (SRQ-20) instrument in students of SMPN 3 Ubud, Gianyar Regency. The study used a descriptive design with a cross sectional approach. The sampling technique was carried out in total sampling with a total of 117 students. The research instrument is in the form of an SRQ-20 questionnaire that has been proven to be valid and reliable. Data analysis was carried out descriptively to describe the distribution of symptoms and mental health categories of respondents. The results showed that most students were in the category of good mental health, although there were still a number of students with poor conditions. The most common symptoms are easy to feel tired and difficulty in making decisions. Based on the characteristics of respondents, students aged 13–15 years are more likely to experience poor mental health conditions than 11-13 years old, and the proportion of female students is higher than men in experiencing symptoms of mental emotional disorders. These findings affirm the importance of early detection of adolescent mental health in schools as the basis for promotive and preventive interventions, through optimizing the role of counseling guidance and creating a supportive school environment.

This study discusses the implementation of the CEISA 4.0 System (Customs Excise Information System and Automation) in managing Manifest Inward and Outward data at PT. Surya Samudera Indah under the supervision of the Batam Customs Office. The research is motivated by the need for efficiency and accuracy in customs processes in the era of digitalization. The purpose of this study is to analyze the effectiveness of CEISA 4.0 in supporting customs supervision and services, as well as to identify the challenges encountered during its implementation. The research employs a qualitative descriptive method with a case study approach through observation, interviews, and documentation. The findings show that the implementation of CEISA 4.0 has had a positive impact on the speed and accuracy of manifest data reporting, particularly in document validation and tracking processes. However, several technical barriers such as network disruptions and system errors, as well as non-technical obstacles including limited human resource competence and lack of coordination between the company and customs authorities, were identified. The implications of this research highlight the need for system optimization through technological infrastructure improvement and human resource capacity enhancement to ensure CEISA 4.0 functions more effectively in supporting the smooth flow of national and international logistics.  

This study aims to examine the role of internal control and whistleblowing system in fraud prevention through a literature review appoarch. The background of this study is based on the persistenly high incidence of fraud cases that arise due to the suboptimal monitoring system and minimal compliance with applicable regulations in the organizations. Technique used is a literature review by examining varios relevant previous studies published between 2021-2025, obtained from google scholar. The result of the review indicate a significant correlation between internal control and whisteblowing system in efforts to prevent fraud in organizations in Indonesia. Internal control has a positive effect on fraud prevention efforts. Meanwhile, the whistleblowing system serves as a secure reporting mechanism, although several previuos studies show inconsistent result regarding its influence. The implication of this study highlights the importance of implementing effective internal control supported by an optimal whistleblowing system to enhance fraud prevention efforts within an organization.

This research is motivated by the importance of financial management, especially financial accounting, as the key to company sustainability, however, it was found that CV. Rensa Wallpaper, although it has made financial reports (Balance Sheet and Profit and Loss Statement), its implementation is not in accordance with SAK ETAP and there is no urgency to make other reports (such as equity change reports and cash flow reports). The type of research used is a case study research using a qualitative method, namely a method that collects, compiles, interprets, and analyzes data to solve the problems faced. While the research approach used is a descriptive approach. The data used in this study are primary data and secondary data. Overall, the results of the study indicate that although CV. Rensa Wallpaper carries out financial management that includes four basic elements (Planning, Organizing, Directing, and Controlling), the implementation of its financial reporting is still incomplete and not fully in accordance with SAK ETAP due to the incompleteness of the reports presented (there is no Statement of Changes in Equity and Cash Flow Statement) and the existence of account items that are not presented in the Balance Sheet.

This study is a case study that analyzes the handling of sexual violence in Cianjur Regency, examining the relationship between social morality, the role of law enforcement officials, and the effectiveness of criminal law policy after the enactment of Law Number 12 of 2022 concerning Sexual Violence Crimes (TPKS Law). This study uses a descriptive qualitative approach with an empirical juridical method through a sociological approach to law. Data was obtained through interviews with law enforcement officials, field observations, and a literature review of relevant legislation and scientific literature. The results of the study show that the handling of sexual violence cases in Cianjur Regency still faces obstacles in the form of weak social morality, strong stigma against victims, and a patriarchal culture that affects reporting and law enforcement processes. In addition, the role of law enforcement officials has not been optimal due to limited capacity, coordination between institutions, and a lack of sensitivity to the victims' perspective. This study recommends strengthening the capacity of law enforcement officials through training on gender perspectives and the implementation of the TPKS Law, continuous education on social morality at the community level, and strengthening inter-agency coordination to improve victim protection and the effectiveness of criminal law policy in Cianjur Regency.

Guidance on the use of digital technology is needed to produce relevant, effective, and efficient financial reports. The mentoring method is carried out in several stages. The first stage is the initial stage through observation, compiling mentoring materials, and preparing facilities and infrastructure. Second, the implementation stage involves socialization and direct practice in the form of training on the use of website-based applications, starting from recording daily transactions to creating more structured financial reports. This activity is motivated by the importance of transparent, accountable, and efficient financial governance in religious institutions, particularly Rumah Tahfidz. Through this training, managers and administrative staff will be trained to create a digital financial reporting system using a web-based platform that is easy to access and use. The expected results of this activity are the realization of a transparent and efficient web-based financial reporting system, increased digital competence of Rumah Tahfidz managers, and growing awareness of the importance of digitalization in the management of religious institutions. The transaction recording process becomes more structured, efficient, and can be done in real time, thus enabling more accurate and up-to-date financial monitoring.

This study analyzes the factors that influence the cost of equity capital in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the period 2020–2023. The study focuses on information asymmetry, earnings management, voluntary disclosure, and business diversification as determinants of the cost of equity capital. This study is relevant to the dynamics of the financial market after the decline in Bank Indonesia's benchmark interest rate in the 2024–2025 period, which has the potential to change investor preferences and increase attention to the quality and transparency of company information. The study uses a quantitative approach with secondary data obtained from companies' financial statements and annual reports. The sample was determined using purposive sampling and resulted in 177 observations from 46 companies over four years of observation. The cost of equity capital was measured using the Ohlson model, while hypothesis testing was conducted using multiple linear regression analysis. The results show that earnings management and voluntary disclosure have a significant effect on the cost of equity capital. Conversely, information asymmetry and business diversification were not found to have a significant effect. These findings confirm that the quality of financial reporting and the level of information disclosure play an important role in shaping investors' risk perceptions and return expectations.