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This study aims to describe the importance of ethical and cultural leadership in education, especially in creating a conducive learning environment, which not only focuses on academic achievement, but also on the formation of students' moral character. One of the main challenges in the world of education today is the decline in polite behavior and moral ethics in the school environment, which results in rampant violations of social and religious norms. Ethical and cultural leadership is expected to provide solutions to this problem by instilling strong moral values and maintaining the sustainability of cultural values. This study uses a qualitative approach with a library research method to analyze the concept of ethical and cultural leadership. The results of the study show that ethical educational leaders must uphold the principles of justice, responsibility, and transparency in every action, while cultural leaders must be able to maintain and adapt cultural values to remain relevant to the times. These two types of leadership are expected to create a healthy organizational culture and build integrity in educational institutions, as well as motivate their followers to play an active role in achieving holistic educational goals. Education leaders are expected to be agents of change who are able to balance the preservation of cultural values and the application of innovation in education.   Keywords: This study aims to describe the importance of ethical and cultural leadership in education, especially in creating a conducive learning environment, which not only focuses on academic achievement, but also on the formation of students' moral character. One of the main challenges in the world of education today is the decline in polite behavior and moral ethics in the school environment, which results in rampant violations of social and religious norms. Ethical and cultural leadership is expected to provide solutions to this problem by instilling strong moral values and maintaining the sustainability of cultural values. This study uses a qualitative approach with a library research method to analyze the concept of ethical and cultural leadership. The results of the study show that ethical educational leaders must uphold the principles of justice, responsibility, and transparency in every action, while cultural leaders must be able to maintain and adapt cultural values to remain relevant to the times. These two types of leadership are expected to create a healthy organizational culture and build integrity in educational institutions, as well as motivate their followers to play an active role in achieving holistic educational goals. Education leaders are expected to be agents of change who are able to balance the preservation of cultural values and the application of innovation in education.    

The Supreme Court (Mahkamah Agung or MA) plays a central role in upholding the principle of justice as the final stronghold in Indonesia's judicial system. This article examines the role of the MA in ensuring substantive justice, efficiency, and transparency in judicial processes, as well as its contribution to the development of law and public policy. Using a qualitative review analysis approach, the discussion explores the MA’s functions in case resolution, safeguarding integrity, improving accessibility through technologies like e-court, and addressing globalization challenges. This article also highlights the MA's protection for vulnerable groups, such as indigenous communities and victims of discrimination, and its responses to cross-border issues like cybercrimes and human rights violations. The conclusion reveals that while the MA has made significant progress in enforcing the law, challenges such as case overload, perceptions of corruption, and gaps in access to justice remain critical concerns. Continuous reforms, enhancing judges' professionalism, and technological innovation are key measures to ensure the MA remains relevant and effective in delivering substantive justice for society.

Ethical business conduct is increasingly considered important as a strategy to face competition professionally in the era of globalization and digitalization. Business ethics help companies build strong trust, reputation and loyalty among customers, employees and other stakeholders. This research explores various forms of ethical behavior in business, including transparency, social responsibility, and commitment to fair and sustainable practices. Through theoretical approaches and case studies, this research shows that companies that adopt ethical behavior not only improve their image in the eyes of the public but can also achieve a sustainable competitive advantage. The results show that companies that conduct business ethically tend to gain stronger customer loyalty, higher employee productivity, and mitigation of reputational risks. In addition, ethical business behavior also has a positive impact on the achievement of long-term goals and corporate sustainability. Therefore, ethical business behavior is not just a moral choice but also an effective business strategy in facing competition professionally

Transparency in the management of upstream oil and gas contracts in Indonesia is crucial to ensure the efficient and accountable management of natural resources. The two main contract schemes applied, Cost Recovery and Gross Split, each face challenges related to transparency. In the Cost Recovery scheme, transparency issues are related to the verification of costs submitted by contractors, while in the Gross Split scheme, transparency is needed in determining objective production-sharing parameters. Digital technology emerges as a solution to improve accountability, but its implementation requires strong regulatory support and infrastructure investment. The principle of good faith between the government and contractors is also a key factor in achieving effective transparency. Strengthening the capacity of SKK Migas as the regulatory body and ensuring information openness to the public are essential to building trust and creating sustainable management.

Social media has changed the way people communicate and share information, opening up great opportunities as well as challenges such as hoaxes and polarization. In Indonesia, these platforms have become important spaces for public discussion, especially in politics. Wise management is needed for social media to support transparency, accountability and democracy. The purpose of this study is to analyze the role of social media in constitutional dispute resolution, identify challenges that arise, and provide recommendations for wise management so that social media can support transparency, accountability, and democratic principles. This research uses a normative method. Social media has a major role in constitutional disputes, both as a tool for information dissemination and a space for public discussion. On the one hand, social media helps transparency, participation, and community mobilization in constitutional issues. However, on the other hand, it also poses challenges such as disinformation, hoaxes, and political polarization that can escalate conflicts. Regulation and supervision are needed to address the misuse of social media without compromising freedom of expression. Digital literacy education is also important to encourage responsible use of social media, so that it can be a tool to support democracy and peaceful dispute resolution. Social media can worsen the political situation through hoaxes and hate speech. Therefore, clear regulations are needed to prevent abuse without reducing freedom of speech. Policy reforms that balance surveillance and freedom of expression are important, with collaboration between the government, platforms and communities to create a safe digital space. Digital literacy also needs to be improved so that people can sort out information and support political stability.

This research aims to analyze the communication strategies implemented in strengthening infrastructure in remote areas and the challenges faced in this process. Remote areas often face difficulties in terms of access to information, limited technology, and low community participation in development projects. The research method used is qualitative with a case study approach, involving in-depth interviews, field observations and documentation analysis. The research results show that effective communication strategies include the use of traditional communication channels, language simplification, and community involvement in every stage of the project. Challenges faced include limited access to technology, cultural barriers, and low levels of education, which can be overcome with approaches based on local context and information transparency. This research provides recommendations for increasing the effectiveness of communication in strengthening infrastructure in remote areas, in order to obtain maximum support from the community and ensure project success.

This study aims to analyse the trends and best practices of compulsory motor vehicle insurance in various countries as a lesson for Indonesia. The method used is literature observation with the traditional literature review method of articles published in international journals and practices that have been carried out by several selected countries, namely England, Germany, Kenya, India, Japan, the United States, Malaysia, Singapore and Australia. The results of the analysis show findings that most countries implement a compulsory motor vehicle insurance system. This insurance aims to provide financial protection to accident victims and encourage legal compliance among vehicle owners. Although this policy has provided significant benefits, such as reducing the financial burden on victims and more efficient dispute resolution, challenges such as high premiums, the complexity of the claims process, and uninsured vehicles still need to be overcome. The application of digital technology, including blockchain, is expected to increase transparency and efficiency in the claims process. Thus, this article highlights the importance of continuous improvement in the compulsory insurance system to ensure fair and effective protection for all parties involved. Based on these international practices, several recommendations for Indonesia include: strengthening mandatory insurance regulations, implementing technology in the insurance management system, increasing public insurance literacy, and developing policies that anticipate the emergence of autonomous vehicles. This study highlights the importance of learning from international experiences in developing an effective and sustainable compulsory motor vehicle insurance system in Indonesia.

This study aims to evaluate the effectiveness and efficiency of Standard Operating Procedure (SOP) implementation in the new tenant admission process at Rusunawa Wonocolo, Sidoarjo Regency. This research employs a qualitative method using a literature review and observation approach, analyzing official documents, journals, and internship data. The findings reveal that SOP implementation at Rusunawa Wonocolo has not been fully effective or efficient. This is evidenced by inconsistencies between written procedures and field practices, limited adoption of digital technology, and a lack of transparency in the tenant selection process. Key challenges include budget constraints, reliance on manual methods, and insufficient staff training. This study recommends developing technology-based applications, such as the E-Rusun model implemented in Surabaya, to enhance service efficiency, transparency, and accountability. These findings are expected to serve as a foundation for improving public housing management and supporting the development of e-government-based public services in Sidoarjo Regency.

This study examines the implementation of the Regional Government Information System (SIPD) for budget planning of activity expenditures at Bakesbangpol Sidoarjo. SIPD, an integrated system, aims to enhance the effectiveness and efficiency of planning and budgeting in accordance with the Ministry of Home Affairs Regulation Number 70 of 2019. Using a qualitative approach with observations, interviews, and document studies, the research reveals that SIPD offers advantages such as data synchronization between central and local governments, despite challenges like limited human resources and technical server issues. The implementation of SIPD in Bakesbangpol Sidoarjo requires adaptation and capacity-building to optimize the system. This study concludes by emphasizing the importance of technology-based innovation management in achieving transparency and accountability in regional budget planning.

Over time, BAZNAS has become one of the important institutions in the management of zakat in Indonesia, by increasing efficiency, transparency, and effectiveness in managing zakat, as well as distributing it to those in need. Therefore, the effectiveness of the distribution of zakat funds in the Bali Makmur Program at BAZNAS Bali Province plays an important role. This study aims to understand the effectiveness of the distribution of zakat funds in the Bali Makmur Program in improving the welfare of mustahik in BAZNAS Bali Province. The focus of this research; 1) What is the form of distribution of zakat funds in the Bali Makmur Program at BAZNAS Bali Province?, 2) What is the effectiveness of the distribution of zakat funds in the Bali Makmur Program in improving the welfare of mustahik in BAZNAS Bali Province? and 3) What are the obstacles in the distribution of zakat funds in the Bali Makmur Program at BAZNAS Bali Province? The objectives of this study are; 1) To find out the form of distribution of zakat funds in the Bali Makmur Program.2) To identify the effectiveness of the Bali Makmur Program in improving the welfare of mustahik in the city of Denpasar Bali and 3) To find out the obstacles faced in the distribution of zakat funds in the Bali Makmur Program. The research method to be used is qualitative descriptive, with data collection techniques through observation, interviews, and documentation, as well as data validity techniques through the triangulation method. Determination of informants by purposive sampling technique. The results of the research will be described in a descriptive manner.

Advances in information technology have encouraged government agencies to implement electronic-based systems to improve the effectiveness, efficiency, and transparency of services. The Community and Village Empowerment Service of Magetan Regency uses the Presence and Performance Application System Si Apik application to record the attendance of State Civil Apparatus as part of the E-Government program. This study aims to evaluate the usability of the Si Apik application using the System Usability Scale method to measure the level of user satisfaction. The research approach involves descriptive qualitative and quantitative methods, with data collection through observation, SUS questionnaires, and semi-structured interviews. The results showed an average SUS score of 52.59, which is in the marginal category, with a grade D and an "OK" rating. This score indicates that the system still has technical constraints, such as network connections and application errors, which affect ease of use. Recommendations for improvement include optimizing features, increasing system stability, and providing clearer technical guidance. This study provides strategic input for the Community and Village Empowerment Service of Magetan Regency in improving the quality of Si Apik application services.

The participatory oversight program includes the establishment of oversight villages in Central Kalimantan to involve the community in overseeing the Simultaneous Regional Head Elections in 2024.The urgency of establishing oversight villages for community participatory oversight is to increase participation, strengthen the oversight function of Bawaslu, prevent violations, and enhance transparency and accountability.The challenges in the implementation of oversight villages include limited human resources, lack of public understanding, geographical and infrastructural challenges, budget constraints, as well as practical politics and local interests.Strategic steps to address these challenges include stakeholder collaboration, intensification of training, infrastructure improvement, and the utilization of technology.Through oversight villages, the community is expected to actively participate in monitoring the regional elections to achieve clean, transparent, and accountable elections.

This study discusses the practice of gold pawn in Islamic Pawnshops from the perspective of Islamic economics, focusing on the validity of the contract and the determination of ujrah (storage fees). The gold pawn product in Islamic Pawnshops involves three contracts: qardh (loan), rahn (collateral), and ijarah (storage fees). The combination of these contracts is often debated, as it is considered a hybrid contract prohibited under certain standards, such as AAOIFI. The research findings indicate that these contracts are carried out separately and in accordance with Sharia principles, making them valid. The determination of ujrah, according to the Fatwa of DSN-MUI, should be based on storage costs, not the loan amount. However, in practice, ujrah is often calculated based on the loan value, which could lead to unfairness. The results of this study show that the gold pawn practice in Islamic Pawnshops generally complies with Sharia principles, although improvements in transparency and the determination of ujrah fees are necessary. Recommendations are provided to enhance education and refine the contract mechanism to better align with Sharia.

The Kei Islands community adheres to the Larvul Ngabal customary law, which governs various aspects of social and economic life. The philosophy of Ain Ni Ain, emphasizing brotherhood and justice, serves as the foundation for Yelim, a mutual aid system for managing social funds within the community. Additionally, the Kei people have implemented cultural accounting practices in recording and managing communal funds, which align with the principles of transparency and accountability in Islamic banking. However, the acceptance of Islamic banking among the Kei people remains a challenge, particularly within a multireligious community. This study is a sociological legal research (Socio-Legal Research) that employs a descriptive qualitative method with an ethnomethodological approach, involving interviews with customary leaders, religious figures, business actors, and the general public. The findings indicate that the values of Ain Ni Ain and Yelim align with Islamic banking principles, particularly in terms of social justice and financial transparency. Moreover, cultural accounting practices in communal fund management reflect an accountability mechanism similar to Islamic accounting standards. Thus, integrating Kei’s indigenous financial system with Islamic banking offers an innovative approach to enhancing financial inclusion in multireligious societies.    

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

This study examines the fundraising strategies implemented by LAZISNU East Java to increase the collection of Zakat, Infak, and Sedekah (ZIS) funds. Using a qualitative approach, this research identifies both online and offline fundraising methods. Online strategies include utilizing websites, social media, and crowdfunding platforms to expand donor reach. Meanwhile, offline strategies involve fundraising through donation boxes, religious events, and collaborations with various organizations. The findings indicate that combining digital and conventional strategies can enhance donor participation, strengthen transparency, and build public trust in ZIS fund management. Factors such as institutional legality, well-structured programs, and social media utilization also contribute to the effectiveness of fundraising efforts. Thus, adaptive and innovative fundraising strategies play a crucial role in optimizing ZIS fund collection and ensuring the sustainability of philanthropic-based social programs

Good governance is a necessity in running the government. The West Java government has made various efforts to implement good governance, one of which is the publication of leaders’ activities on Instagram @biroadpimjabar. The publication aims to raise awareness among the people of West Java by sharing informative and educational content about the activities of West Java leaders and their internal teams, as well as some useful information about West Java. The main purpose of this research is to explore how information about leaders' activities is Share, Optimize, Manage, and Engage as the concept of The Circular Model of SOME by Regina Luttrell. The method used in this research is qualitative. Data was collected through observation and in-depth interviews. The results showed that at the Share stage, the shared content of the leader's activities showed transparency so that it could build public trust. In the Optomize stage, the leader uses interesting video content and informative captions. In the Manage stage, a third application is used to monitor the performance of social media to evaluate its activation. The last stage is Engage, for interaction and community involvement in the form of comments and direct messages, even more followers want to conduct audience activities with West Java leaders after learning about the @biroadpimjabar account. These findings provide recommendations for improving public communication strategies to strengthen the implementation of good governance in West Java.

This study analyzes the effect of green accounting, carbon emission disclosure, and environmental performance on firm value. The research is motivated by growing awareness of environmental sustainability, climate change concerns, and the demand for corporate transparency and accountability in managing environmental impacts. Firms are expected not only to achieve financial goals but also to actively manage environmental responsibilities to create long-term value for stakeholders. The research sample consists of 64 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 that meet the purposive sampling criteria and provide complete sustainability and annual reports. A quantitative approach is used with secondary data from annual and sustainability reports. The independent variables are green accounting (X1), carbon emission disclosure (X2), and environmental performance (X3), while the dependent variable is firm value (Y), measured by Tobin’s Q ratio. Multiple linear regression analysis is applied along with classical assumption testing to ensure reliability, followed by partial and simultaneous hypothesis testing. The results indicate that green accounting has no significant effect on firm value, implying that adopting green accounting alone may not influence investor perceptions without broader environmental initiatives. Conversely, carbon emission disclosure and environmental performance have a positive and significant effect on firm value, showing that transparent reporting and measurable environmental improvements can strengthen market confidence. The R² value is 4.4%, suggesting other factors also contribute to firm value. Simultaneously, all three variables significantly affect firm value, highlighting the combined importance of environmental responsibility. The findings provide practical insights for managers, investors, and policymakers: implementing sustainability practices, particularly carbon emission disclosure and improved environmental performance, can enhance investor trust, strengthen corporate reputation, and ultimately increase firm value in the competitive market.

The rapid advancement of digital technology, particularly Artificial Intelligence (AI), has reshaped various sectors, including the field of law. This study aims to examine the integration of AI in law firms’ operations, focusing on its potential benefits, legal challenges, and ethical implications in the Indonesian legal context. This research employs a qualitative approach through a normative juridical method, supported by literature review and case analysis related to the use of AI in legal practice. Relevant legislation, including Law No. 11 of 2008 on Electronic Information and Transactions, is analyzed to assess the existing regulatory framework. The study reveals that while AI enhances efficiency in tasks such as document analysis, case prediction, and legal drafting, it also raises concerns about algorithm reliability, data bias, and the absence of specific AI-related legal regulations in Indonesia. Law firms must ensure transparency, accountability, and ethical responsibility when adopting AI to align with the principles of justice. Human interaction remains crucial to maintain trust and professional integrity in client services. The research contributes to the ongoing discourse on developing legal and ethical frameworks for AI implementation in the legal sector. It suggests the need for comprehensive regulation and professional guidelines to optimize AI utilization while safeguarding justice and ethical standards. The study is intended for publication in a national academic journal.

This study aims to analyze the impact of e-government implementation on increasing efficiency and effectiveness in governance. This is because the important role of digital technology has contributed to improving the public administration process and decision-making in government entities. Digitalization has provided convenience and speed in administrative governance which has an impact on improving public services. Data collection techniques through in-depth interviews and observations of civil servants in Serang Regency. This study found that the implementation of e-government has a significant impact on increasing efficiency in data management and public services, as well as the effectiveness of governance. Digitalization in the context of governance also has a significant impact on efforts to strengthen public services and transparency in the government sector. This study also found that strengthening digital infrastructure and training of human resources in the public sector is needed to maximize the implementation of e-government in governance.