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Enforcement of criminal law against criminal acts of corruption in Indonesia requires an approach that is not only based on positive legal provisions but also reflects the values ​​of Pancasila as the basis of the state. Pancasila, with five principles covering aspects of Divinity, Humanity, Unity, Democracy and Social Justice, provides the moral and ethical framework that underlies legal principles in Indonesia. This research aims to explore how Pancasila values ​​are applied in enforcing criminal law against corruption, as well as the challenges and obstacles faced in the implementation process. By using an analytical approach to legal literature and current case studies, this research finds that the application of Pancasila values ​​can increase integrity, transparency and justice in the legal system. Nonetheless, issues such as a widespread culture of corruption, deficiencies in the legal system, and a lack of collaboration among agencies present major challenges. This study suggests overhauling the legal system, enhancing education and training for law enforcement personnel, and promoting community engagement to better implement Pancasila values in the enforcement of criminal laws against acts of corruption. 

Public service is a key focus for the government in improving the quality of life of the community. The implementation of e-government is the government's effort to increase the efficiency, transparency, and accessibility of public services through the utilization of information and communication technology. The Department of Population and Civil Registration (Disdukcapil) of Padang City has implemented an online service innovation called SIRANCAK to facilitate the community in accessing population administration services. However, there are still several obstacles such as lack of socialization, uncertainty in procedures, and lack of public understanding in using the SIRANCAK online service system. This study aims to analyze the reliability, responsiveness, and assurance of the services provided by the SIRANCAK online service, as well as provide recommendations to improve the quality of public services at the Disdukcapil of Padang City.

This research discusses the relationship between citizenship in international law, with a focus on two implications, namely extradition treaties and diplomatic immunity. Citizenship has an important role in the extradition process and the application of diplomatic immunity because often an individual's citizenship status influences legal and diplomatic decisions. Through literature analysis, recent case studies, and international comparisons, this research identifies that legal and political decisions on extradition and the application of diplomatic immunity are influenced by citizenship. Modern cases, such as the involvement of Julian Assange and Chelsea Manning, forgivemin prove the lack of balancing between international obligations and individual rights. Variations in legal practices between countries, including differences between European countries, the United States, and Asian countries, highlight the need for more consistent international standards. This research recommends increased multilateral dialogue, transparency of legal processes, and long-term case studies to improve understanding and practice regarding citizenship in international law.

This study aims to analyze the application of sharia accounting principles in the financial statements of Islamic banks in Indonesia, focusing on the implementation of Sharia Financial Accounting Standards (SAK Syariah) and its impact on the transparency of financial statements. The Islamic banking industry in Indonesia has experienced rapid development, but the application of sharia accounting in financial statements still faces a number of challenges, such as differences in interpretation of sharia provisions, limited human resources, and difficulties in adapting accounting standards to the ever-evolving economic conditions. This study uses a qualitative descriptive approach with data collection techniques through in-depth interviews and documentation studies of the financial statements of leading Islamic banks. The results of the study indicate that although most Islamic banks in Indonesia have implemented sharia accounting principles in accordance with the SAK Syariah guidelines, there are still differences in their application, especially in more complex transactions. The main challenges faced are differences in interpretation of sharia provisions and the limited number of auditors and practitioners who are competent in the field of sharia accounting. The application of sharia accounting principles contributes to increasing the transparency of financial statements, although there are still obstacles in terms of the general public's understanding of the technical terms used. This study also found that although most banks have followed the SAK Syariah guidelines, there are gaps in the application of sharia principles to more innovative financial products. Therefore, it is necessary to update the SAK Syariah to accommodate the development of more complex financial products and instruments, in order to improve the consistency and credibility of the financial statements of Islamic banks in Indonesia.

Citizenship is a legal status that gives a person rights and responsibilities as a citizen. Many laws in Indonesia regulate political rights, including the right to vote. One of them is Law Number 7 of 2017 concerning General Elections. Within Indonesia's democratic framework, the right to vote is an important expression of popular sovereignty, allowing voters to actively elect their leaders at both the legislative and executive levels. Fulfilling the right to vote cannot be separated from various technological, political and social difficulties that may have an impact on democracy in Indonesia. Over the last five years, several dynamics have emerged in the enforcement of voting rights regulations, including changes to regulations, election implementation, and the application of digital technology to increase election transparency and accountability. Despite the implementation of legal and technological reforms, there are still challenges in verifying permanent voter lists, especially for vulnerable groups such as people with disabilities and those living in remote locations or abroad, which continues to hinder efforts to tackle disinformation and hoaxes on social media. This research examines the political rights of Indonesian individuals, especially regarding their right to vote in general elections as regulated by law. The right to vote is one manifestation of political participation that is recognized internationally and guaranteed in various national legal instruments.

This study aims to analyze the impact of foreign direct investment (FDI) on citizenship policies in Indonesia and explore how changes in these policies can affect citizens' rights and national sovereignty. The research uses a qualitative approach with a literature review method. A literature review is a type of research conducted by collecting and analyzing existing data or scholarly articles to address problems and understand fundamental issues. The reason for using library research is that the researcher needs data from various sources such as books and previous research journals. Using this method, the researcher identifies relevant topics aligned with the research goals and then analyzes journals and books to answer questions about how FDI significantly impacts Indonesia's economy, driving growth, job creation, and global competitiveness. However, citizenship policies related to FDI require careful attention to balance investment needs with national sovereignty. Reforming policies to simplify residency and citizenship status for foreign investors could make Indonesia a more attractive investment destination, but it might also raise concerns about the impact on the rights of native citizens and national integrity. To manage these effects, Indonesia needs to develop integrated citizenship policies, conduct regular evaluations, enhance transparency, and learn from international practices. With a careful approach, Indonesia can maximize the benefits of FDI while maintaining national interests.  

The study aims to measure the information content of the accounting profits of banks listed on the Iraqi Stock Exchange, as the sample included 10 banks for a period of 4 years (2016-2019). The study concluded that banks that have a high explanatory ability reflect greater stability in the stock price, which would reassure Investors and stakeholders, thus reducing dispersion and fluctuations in the stock price, while banks with weak explanatory power show higher volatility in the stock price, which indicates additional risks that increase the fluctuation in investor returns, and the influencing factors have a major role in enhancing or reducing the information content of profits. Which explains the discrepancy between banks, and the study recommended the need to enhance the quality of financial disclosure, especially banks with weak explanatory capacity, increase transparency, and work to enhance the informational content of profits, which in turn increases investors’ confidence in accounting information, as well as encouraging banks to strengthen their internal control systems, which helps in Reducing accounting errors and the accuracy of declared profits, thus stabilizing the share price. Strengthening the administrative capabilities of executive managers contributes significantly to enhancing the informational content of profits by allocating the company’s available resources efficiently and effectively.

This research focuses on the application of ESG (Environmental, Social, and Governance) based investments in Indonesia, which emerged in response to the increasing global awareness of environmental and sustainability issues. While ESG in Indonesia is growing, many companies have yet to fully adopt these principles effectively, and there are epistemological challenges in understanding and translating ESG standards into the local policy context. The purpose of this research is to deeply analyze the concept and implementation of ESG-based investment from an epistemological perspective in Indonesian public policy. This research wants to identify the extent to which the Indonesian government understands and utilizes ESG-related information in investment policy and evaluate the effectiveness of the policy. The type of research is descriptive quantitative using a philosophical approach with literature study as a secondary data source, including policy documents, government reports, and academic publications related to ESG. The data is explored using concept analysis and existing theories to assess the application of ESG in economic policy. The findings show that although Indonesia has ESG-related policies, their implementation is often influenced by international pressure and legitimacy needs rather than real impact on sustainability. ESG policies in Indonesia also risk becoming a tool of “greenwashing,” where companies use it for image without concrete actions. This research recommends increased transparency and accountability in ESG reporting for such policies to deliver substantial change.

Grant funds are a potential financial instrument in supporting social, educational, and religious development. In the perspective of Islamic economics, grant fund management has a spiritual dimension that emphasizes sincerity, sustainability, and broad benefits for the community. This study aims to identify effective strategies in managing grant funds in accordance with sharia principles. The research method uses a qualitative approach through literature analysis. The results of the study indicate that the principles of transparency, efficiency, productive empowerment, and sharia supervision are key factors for success in managing grant funds. This strategy not only has a significant impact on beneficiaries, but also strengthens public trust in grant fund management institutions.

Accounting makes a significant contribution in organizing finances at the family, community and business levels. The literature review method was used in this research to analyze accounting practices in Indonesia, by collecting secondary data from various sources. The research revealed that in the family sphere, accounting plays an important role in helping millennial couples manage their finances and achieve their financial targets. At the community level, accounting ensures transparency and accountability in the management of social funds such as those allocated to mosques. In the business world, accounting practices involve using codes of conduct, SAKs, and accounting software to ensure financial statements remain accurate. This reflects the variety of accounting practices tailored to the needs and characteristics at the family, community and business levels.

This study seeks to examine the legal vacuum surrounding regional head elections that feature only a single candidate, as well as the legal implications that arise from this scenario. In a democratic system, the principle of popular sovereignty necessitates a fair and free electoral process; however, the absence of clear regulations for regional head elections with a solitary candidate can jeopardize the integrity of this principle. Employing a normative legal methodology with both legislative and conceptual approaches, this study investigates various regulations that govern regional head elections and assesses how this legal vacuum impacts the electoral process and the constitutional rights of citizens. Additionally, the study identifies several strategies to address the legal vacuum, which include establishing clear legal provisions for the election process involving a single candidate, implementing a plebiscite mechanism, and enhancing transparency throughout the electoral process. The findings suggest that a more definitive and explicit legal framework is essential to uphold the principle of popular sovereignty in regional head elections featuring a single candidate. 

Sharia accounting is an accounting system that is based on sharia principles that apply in Islamic law. The need for implementing sharia accounting has increased along with the development of the sharia economy in various countries, including Indonesia. The aim of this research is to identify and develop the application of sharia accounting practices and theories to make them more relevant to the needs of modern information systems. By utilizing a qualitative approach through literature studies, this research analyzes how sharia accounting concepts can be applied in effective and efficient information systems. The research results show that a sharia accounting-based information system needs to consider aspects of transparency, accountability and justice in accordance with sharia values. The implementation of technology in the sharia accounting information system is expected to strengthen reporting mechanisms that are more accurate and accessible to various related parties.

Computer-based Accounting Information Systems (AIS) have become a vital element in managing organizational finances in the digital era. To explore the role and benefits of computer-based AIS in increasing efficiency, accuracy and transparency of financial reports. By integrating information technology in the accounting process, AIS enables real-time data collection, processing and analysis, thereby supporting faster and data-based decision making, while also identifying challenges faced in implementing AIS, such as user training needs and issues. data security. That computer-based AIS not only speeds up transaction recording and information management, but also increases collaboration between departments and allows for more accurate and timely reporting. Therefore, computer-based AIS has proven to be an important strategic tool for organizations to improve financial performance and competitiveness in increasingly competitive markets.

Public sector Financial Reporting has undergone changes in the standards used. Currently, ISAK 35 has been determined as a replacement for PSAK 45 which is oriented to the Non-Profit Entity Consortium Report. The XXX Foundation Jayapura City Branch is promoting computerization of financial reporting through MS Excel 2019. For this purpose, this community service is carried out to school principals and school treasurers (daily and BOS) in order to be able to produce computerized-based financial reports in accordance with ISAK 35 as a form of financial accountability and transparency within the XXX Foundation Jayapura City Branch. The results show that the Preparation of School Financial Statements through MS Excel 2019 Media has succeeded in achieving its main goal, which is to increase participants' understanding of ISAK 35 accounting standards and their practical application in compiling financial statements using MS Excel. This activity contributes in the form of increasing transparency and accountability in the preparation of reports, improving participants' ability to understand and implement accounting standards, and increasing public trust and supporting the school's operational and strategic success.

This article examines the impact of artificial intelligence (AI) on human rights, focusing on issues such as discrimination, transparency, and accountability. The research analyzes AI applications in areas like law enforcement, employment, and social media, evaluating how AI can both enhance and threaten human rights. The study calls for the development of AI regulations that uphold human rights principles and prevent misuse.

This study aims to examine the role of Islamic accounting in the muamalah perspective as an important instrument in promoting sustainable economic growth. Islamic accounting, which is based on the principles of fairness, transparency, and benefit, plays a role not only in recording financial transactions, but also in ensuring business practices are in accordance with Islamic law. In the context of muamalah, principles such as the prohibition of riba, gharar, and maisir encourage the creation of a fair and stable economic system. This research uses the literature review method by analyzing relevant theories and previous research. The results of the study show that the implementation of Islamic accounting not only provides benefits for business people, but also contributes to sustainable development goals, such as poverty reduction, social welfare improvement, and environmental preservation. Thus, the application of Islamic accounting in muamalah practice can be a holistic solution to realize sustainable and equitable economic growth.

The background of this study is based on the challenges currently being faced by the Indonesian financial sector in terms of transparency and trust. Various cases that often occur such as data manipulation, fraud, and lack of accountability in the financial transaction process have drastically reduced public trust in financial institutions. Blockchain technology here is present as one of the potential solutions to overcome this problem, by offering a decentralized, transparent, and immutable financial recording system. This study aims to analyze the implementation of blockchain technology in increasing transparency and trust in the Indonesian financial sector. The research method used is qualitative with the Systematic Literature Review (SLR) approach. This research was conducted by collecting and analyzing relevant literature related to the implementation of blockchain in the financial sector, especially in Indonesia. The analysis process was carried out using the content analysis method in order to identify the benefits, challenges, and impacts of blockchain implementation on transparency and public trust. The results of the study show that blockchain has great potential in increasing transparency in the financial sector, by reducing the risk of data manipulation and increasing operational efficiency. However, several challenges are still faced, such as inadequate regulations, uneven technological infrastructure, and low digital literacy in the community. This study emphasizes the need for collaboration between the government, financial institutions, and the community to create an ecosystem that supports the widespread adoption of blockchain technology. With a collaborative approach, blockchain is expected to contribute significantly to strengthening a more transparent, accountable, and highly competitive financial ecosystem in the future. In addition, this study provides an understanding of the readiness of the Indonesian financial sector in facing technological changes and innovation opportunities in the future.

Manual jimpitan financial management in RT 03 RW 01 Ngaresrejo Village, Sidoarjo Regency faces problems of inaccurate recording and lack of transparency to residents. The purpose of this community service is to improve the efficiency and transparency of jimpitan financial management through training and implementation of a digital accounting recording system. The method used is the Asset-Based Community Development (ABCD) method and includes several stages such as identifying needs, preparing training materials, implementing workshops, and direct assistance in using the system. The results of this program show that RT administrators can use the digital system well, increasing the accuracy and transparency of financial reports. The main contribution of this program is the application of digital technology in community financial management, which has the potential to be a model for other RTs. This innovation not only simplifies the administrative process but also strengthens community trust in fund management.

This study examines pricing mechanisms in the buffet system at Wisma Tamu Al Ishlah Restaurant from the perspective of Islamic economic justice principles. This research is crucial given the limited studies that analyze buffet pricing practices from an Islamic economic perspective, particularly in a pesantren (Islamic boarding school) environment. This research adopts a qualitative approach with field research methods, utilizing interviews, observations, and documentation for data collection. The findings indicate that the pricing mechanism at Al Ishlah Restaurant employs a cost-based method, setting prices based on raw material costs, capital, operational expenses, and production services, adjusted according to the types of food selected by customers. Generally, the pricing practices at Wisma Tamu Al Ishlah Restaurant align with Islamic economic justice principles, ensuring that no party is disadvantaged and upholding honesty in transactions. Prices are established through mutual agreement between the restaurant and the customer, ensuring fairness. However, price transparency presents a challenge that could affect consumer perceptions. This research contributes to the development of Islamic economic theory in the culinary business context and provides recommendations to enhance justice in buffet pricing..

Land acquisition for public interest often gives rise to various legal issues, including disputes between the government, landowners, and other interested parties. These disputes typically revolve around compensation, the acquisition process, and legal certainty. This article aims to analyze the examination mechanism for specific disputes arising from land acquisition for public purposes, by reviewing relevant laws and regulations. The research employs a normative juridical approach to examine statutes, regulations, and court decisions related to land dispute resolution. The findings indicate that although regulations governing dispute resolution mechanisms exist, their implementation often faces challenges, such as unclear compensation values and lack of transparency in the land acquisition process. Therefore, regulatory reforms and increased oversight are necessary to ensure justice and legal certainty for all involved parties.