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This study analyzes the legal protection of children as perpetrators of rape within Indonesia’s national legal system and Aceh’s Qanun Jinayat, focusing on the Syar’iyah Court’s decisions that often fail to confirm the fulfillment of children’s rights to education, rehabilitation, and reintegration. Although the principle of the best interests of the child requires comprehensive protection, the absence of clear implementing regulations has created uncertainty. Using a normative juridical method with legislative and case approaches, the research draws on secondary data enriched with primary data and qualitatively analyzed. The findings show that both national law and Qanun Jinayat emphasize child protection based on the best interests principle. National law mandates special procedures such as mentoring, closed hearings, psychological assessments, and diversion, while Qanun Jinayat, through Article 50, stipulates lighter and proportionate uqubat for children. These frameworks complement each other in ensuring education, psychological recovery, and social reintegration. However, several Syar’iyah Court decisions have not explicitly included recovery rights, resulting in ineffective protection and legal uncertainty. The study recommends that the Syar’iyah Court explicitly incorporate children’s rights to education, rehabilitation, and reintegration in its verdicts. Furthermore, the Aceh Government should issue Standard Operating Procedures or Governor’s Regulations to provide a clear legal basis for implementing child uqubat in line with the Juvenile Criminal Justice System.

This research aims to analyze, examine, and identify the forms of legal protection available for child victims of bullying, as well as to assess government measures in providing compensation to these victims based on Indonesia’s ius constituendum framework. In recent years, bullying cases involving minors have significantly increased, leaving victims unable to defend themselves. The primary issues addressed in this study concern the legal protection afforded to child victims of bullying and the manner in which the government provides compensation in accordance with the envisioned future law (ius constituendum) in Indonesia. This study employs a normative legal research method, relying on the examination of legal materials. The approach used is the statute approach, referring to relevant laws and regulations. The findings reveal the types of legal protection accessible to child victims of bullying and the measures that the government may implement to provide compensation in alignment with Indonesia’s aspirational legal framework.

In Indonesia, copyright infringement in the music sector continues to be a significant issue, particularly when musical works are commercially exploited by businesses. This study examines the accountability of businesses towards music royalty payments through a case study of Mie Gacoan and the Collective Management Institute (LMK) SELMI. The research method used is normative juridical with additional research data collected through literature review, including related regulations and various previous studies on music copyright protection. The results of the study confirm that businesses are obliged to pay royalties for the use of copyrighted works, as stipulated in Law Number 28 of 2014 and Government Regulation Number 56 of 2021 concerning Song/Music Royalty Management. The dispute between Mie Gacoan and LMK SELMI demonstrates the weak awareness of businesses regarding legal obligations and highlights the importance of the LMK's role in ensuring the fulfillment of creators' economic rights. This study emphasizes that legal certainty, the level of public awareness of the law, and consistency in law enforcement are important factors in realizing copyright protection in Indonesia.

Regional government financial management often faces several practical challenges, including delays in financial reconciliation, inconsistencies between capital expenditures and asset records, and incomplete documentation for grants and social assistance. These issues can affect the quality and accountability of regional financial reporting. Therefore, this community service activity aimed to improve the competence of regional government accounting officers in preparing high-quality financial statements in accordance with government accounting principles and applicable regulations. The program was conducted in Blora Regency in 2025 and involved 14 accounting officers from Regional Government Organizations (OPD). The activity was implemented through Technical Guidance and Focus Group Discussion (FGD), consisting of several stages, including needs assessment, technical training, interactive discussions, and evaluation. The training materials focused on strengthening participants’ understanding of accrual-based accounting, financial reporting procedures, internal control systems, and compliance with government financial regulations, particularly Government Regulation No. 71 of 2010 on Government Accounting Standards and Government Regulation No. 12 of 2019 on Regional Financial Management. The results indicate that participants’ understanding of financial reporting practices improved significantly, especially in revenue and expenditure recognition, preparation of operational reports and balance sheets, asset depreciation, and receivables management. This activity demonstrates that collaboration between academic institutions and local governments can strengthen technical capacity and improve the quality and accountability of regional financial reporting.

Rapid infrastructure development in Indonesia poses significant environmental risks, necessitating effective control instruments like the Environmental Impact Assessment (AMDAL). This study analyzes the strategic role of AMDAL in supporting the achievement of Sustainable Development Goals (SDGs), particularly regarding water security, sustainable cities, climate action, and ecosystem conservation. Using a qualitative method with a literature review approach, this research evaluates regulations and academic sources from 2020 to 2025. The findings reveal that AMDAL serves as a critical preventive tool that aligns industrial activities with SDG 6, SDG 11, SDG 13, SDG 14, and SDG 15 through the internalization of ecological costs and strict mitigation hierarchies. Furthermore, AMDAL functions as an essential baseline data source for government monitoring. However, the study identifies substantial barriers to implementation, including a deficit in meaningful public participation, weak law enforcement that renders AMDAL a mere administrative formality, and regulatory dynamics post-Job Creation Law (UUCK) which shifted to a risk-based approach. The study concludes that while AMDAL is theoretically robust as a safeguard for sustainability, its practical implementation requires strengthening in transparency and supervision to effectively bridge economic interests with ecological preservation.

Due to the fact that it exploits legal gaps (gray areas) in tax rules and regulations, tax avoidance is classified as a valid and non-violating activity, despite the fact that the government does not want it. This study aims to gather factual information about the relationship between tax avoidance and firm size, sales growth, capital intensity, and profitability. 111 data points were gathered from 37 banking companies that were listed on the Indonesia Stock Exchange between 2020 and 2022. The gathered data was examined using multiple regression analysis at a 5% significance level. It was discovered that there was no discernible relationship between tax evasion and profitability, capital intensity, firm size, or sales growth.

Tax fairness has become a central concern in improving individual taxpayer compliance in Indonesia, particularly amid increasingly complex regulations and declining public trust in fiscal institutions. This study stems from the urgent need to understand how individual taxpayers interpret the notion of tax fairness and how these interpretations shape their willingness to comply. The primary objective is to explore the underlying dimensions of tax fairness procedural, distributive, and interactional and to explain how these dimensions relate to the development of voluntary compliance. Employing an interpretive qualitative approach, this research relies on in-depth interviews with 15 individual taxpayers located in Jakarta, Yogyakarta, and Medan, selected through purposive sampling. The data were examined using Interpretative Phenomenological Analysis (IPA) to uncover recurring themes and the subjective experiences shared by participants. Findings reveal that perceptions of procedural and interactional fairness exert the strongest influence on compliance behavior, while distributive fairness is often viewed negatively due to perceived inequality in public benefit allocation and the complexity of tax rules. Trust in government and social morality emerge as critical mediators linking fairness perceptions to voluntary compliance. The study contributes theoretically by integrating Equity Theory, Tax Morale Theory, and the Slippery Slope Framework within the Indonesian cultural context, emphasizing that tax fairness forms the moral foundation of voluntary compliance. Practical implications highlight the need for equitable public services, stronger fiscal transparency, and value-based tax education. Future research is encouraged to adopt mixed-methods designs to provide deeper quantitative insights into the relationship between fairness, trust, and tax compliance across diverse social settings.

Islamic banking is a financial system that operates in accordance with the principles of Islamic law, such as the prohibition of usury (riba), gharar (unlawful betting), and maisir (gambling), as well as the implementation of a profit-sharing mechanism. Islamic banking was born in the 1960s with the founding of Egypt's Mit Ghamr Savings Bank as a pioneer, followed by the establishment of the Islamic Development Bank (IDB) in 1975. After that, the development of Islamic banking expanded to various countries, particularly in the Middle East, South Asia, and Europe. In Indonesia, Islamic banking institutions officially began operating in 1992 with the establishment of Bank Muamalat Indonesia (BMI), the first Islamic bank. The industry's development is strengthened by specific regulations, in the form of Law Number 21 of 2008 concerning Islamic Banking, which serves as a primary foundation for strengthening the sector. Currently, Islamic banking in Indonesia is starting to show significant growth thanks to government support, increasing awareness among Muslims, and product and service innovations that are able to compete globally. This historical journey demonstrates that Islamic banking has evolved beyond simply being an alternative option and has become a vital component of a healthy economic system, both nationally and internationally.

Law enforcement in the context of recovering state finances does not solely focus on corruption offenses, but also on administrative errors that may potentially cause losses to the state. The State Attorney (Jaksa Pengacara Negara/JPN) holds strategic authority through legal audits to identify, assess, and provide recommendations regarding potential state financial losses arising from administrative actions inconsistent with applicable regulations. This research formulates two main issues: first, how the legal authority of JPN is applied in conducting legal audits on administrative errors potentially causing state financial losses; second, what legal mechanisms are employed by JPN in conducting legal audits on such administrative errors. The findings of this study indicate that the implementation of legal authority by JPN through legal audits aims to ensure that every aspect of authority, procedure, and substance in governmental decision-making, as well as in the procurement of goods and services, complies with legal provisions, starting from the needs identification stage up to the final handover of work results. This is essential for JPN to accurately determine administrative errors that may potentially cause state financial losses and to formulate them in a legal audit report. The mechanism for resolving legal audit findings is carried out through coordination between JPN and the Government Internal Supervisory Apparatus (APIP) to determine the amount of potential losses. Subsequently, JPN provides recommendations to the applicant to return the potential losses to the state or regional treasury.

Artificial Intelligence (AI) is a technology that has had a significant impact on various aspects of life, including science. Recent developments in AI have shifted the traditional boundaries of knowledge production and distribution, including in the religious realm. This research aims to fill the epistemological gap in contemporary Islamic legal thought by offering an integrative framework between traditional ijtihad and supervised digital ijtihad practices. This research uses a normative-qualitative (juridical-normative) approach. The researchers found that AI has the potential to be an effective tool for strengthening religious moderation, particularly through digital education, the dissemination of messages of tolerance, and the dissemination of counter-narratives against radicalism. For example, da'wah chatbots and digital interpretation applications can expand moderate religious literacy. However, the research also highlights various challenges, including epistemological issues stemming from AI's lack of a scientific chain of command, the risk of shifting authority from scholars to technology, and the lack of legal regulations governing responsibility for AI-generated religious content. Therefore, specific regulations and collaboration between scholars, the government, and technology developers are needed to ensure that AI continues to support the maqāṣid al-Shari'ah (the principles of Islamic law) and religious moderation.

The digital transformation of public administration in recent decades has reshaped government service delivery, particularly through the adoption of technology as a tool to enhance transparency, efficiency, and accountability. The implementation of the Online Single Submission–Risk Based Approach (OSS-RBA) represents Indonesia’s strategic effort to create an integrated licensing framework aligned with the principles of good governance. This study aims to analyze the forms of administrative responsibility in digital-based licensing services under OSS-RBA and examine the accountability mechanisms applicable when system failures affect legal certainty for business actors. The research employs a normative juridical method using statutory, conceptual, and case approaches through the examination of regulations, doctrines, and administrative court decisions. The findings indicate that digitalization does not alter the core of governmental responsibility, as every decision generated by the system is legally attributed to the competent administrative authority. The implementation of OSS-RBA still faces obstacles such as system errors, data inconsistencies between institutions, and delays in technical verification, all of which directly affect legal certainty and the quality of public services. Furthermore, internal and external oversight mechanisms are not yet fully effective in preventing maladministration, including unreasonable delays and inaccuracies in automated decision-making. The study also shows that business actors require more responsive administrative remedies to prevent technological risks from shifting entirely onto them. Therefore, this research concludes that the effectiveness of OSS-RBA depends on strengthening institutional capacity, harmonizing regulations, and ensuring the consistent application of good governance principles throughout all stages of digital licensing administration.  

Early Childhood Education (PAUD) honorary teachers in West Sumatra face serious welfare challenges, with incomes far below the Provincial Minimum Wage (UMP). This condition affects work motivation, limits access to professional development, and reduces the quality of early childhood education services. This study aims to analyze the current welfare conditions of PAUD honorary teachers, identify the factors contributing to low welfare, and offer strategic solutions involving the government, PAUD institutions, the community, and the teachers themselves. This research employed a literature review method by examining scientific journals, educational department reports, statistical data, government regulations, and supporting theories such as Human Capital and Work Motivation. The findings indicate that low welfare is caused by limited regional government budgets, reliance on parental fees, weak legal status of PAUD teachers, limited certification opportunities, and insufficient CSR and community support. Recommended solutions include increasing government funding, expanding ASN/PPPK recruitment opportunities, strengthening institutional management, collaborating with private sectors, and enhancing teacher competence through continuous training. In conclusion, improving the welfare of PAUD teachers is an urgent step to strengthen the quality of early childhood education services and support the achievement of national education goals from an early age.

This article analyzes the challenges and solutions surrounding funding for Early Childhood Education (ECE) institutions in Indonesia, with a particular focus on the high dependence on parental fees and the limited availability of external support. ECE plays a crucial role in supporting children’s development during their early years; however, many institutions struggle with financial instability due to inadequate and inconsistent funding sources. This study uses a literature review approach by synthesizing relevant books, journal articles, government regulations, and institutional reports to provide a comprehensive understanding of the funding landscape. Findings show that most ECE institutions rely heavily on parental contributions, causing financial vulnerability, limiting program development, and reducing access for low-income families. Government assistance through the Operational Education Assistance (BOP) remains insufficient and often delayed. Meanwhile, collaborations with the private sector, CSR programs, and community-based support are still minimal. Financial challenges negatively affect institutions’ ability to provide adequate facilities, ensure teacher welfare, and implement holistic-integrative learning programs. The study suggests several solutions, including strengthening financial management capacity, applying participatory budgeting, diversifying funding sources, and initiating creative economic programs such as school bazaars and community partnerships. These strategies are expected to improve sustainability and enhance the quality of ECE services in Indonesia.

The Port Clearance Certificate (PCC / SPB) is a mandatory state document issued by the Harbor Master (Syahbandar) as proof of the ship's seaworthiness and the fulfillment of all administrative obligations before leaving the port. In the clearance process for foreign-flagged vessels, the role of the shipping agent is crucial as the representative of the ship owner to coordinate all required permits and documents with various related government agencies (Harbor Master's Office/KSOP, Customs, Quarantine, and Immigration). PT. Dalian Putra Maritim Belawan Branch utilizes an integrated digital system (Inapornet) to manage ship agency services for both incoming and outgoing vessels. This study aims to comprehensively analyze and describe the role and effectiveness of the ship agent, PT. Dalian Putra Maritim Belawan Branch, in expediting the process of issuing the Port Clearance for foreign ships at the Harbor Master and Port Authority Office (KSOP) in Belawan. This research employs a qualitative-descriptive method supported by: 1) Library Research to collect theoretical data and regulations; and 2) Field Research, which involves direct observation of Standard Operating Procedures (SOPs) and the collection of accurate data within the Belawan Port environment. The research results indicate that the ship agent plays a central and vital role in the entire Port Clearance issuance process. The success of issuing the Port Clearance is heavily dependent on the speed, accuracy, and efficiency of the coordination carried out by the agent, ensuring that the vessel meets all safety, security, and maritime environmental protection requirements before being permitted to sail.

This research aims to analyze the process of issuing the Ship Operation Plan RPK document and the procedure for adding a port of call, both managed by PT. Citra Maritime Batam using the Sea Traffic and Transport Information System SIMLALA. Within the national sea transport ecosystem, the RPK document serves as the official approval that allows Indonesian-flagged vessels to operate, covering both fixed-route liner and non-fixed-route tramper voyages. The research methodology employed is a combination of Field Research and Library Research. Data were collected through direct observation in the field to understand the detailed steps within the SIMLALA system, alongside literature review to obtain the theoretical foundation related to the RPK document and maritime administration mechanisms. The findings of this study highlight that the main objective of this process is to ensure that the ship can sail in compliance with applicable regulations, possessing valid certificates and approved routes. PT. Citra Maritime Batam, acting as the agent, plays a vital role in integrating ship data to complete the necessary documentation at Batam Port. The key to the smooth running of this process is effective coordination between the agent and relevant authorities in Batam to guarantee the seamless arrival, departure, and adherence to government regulations, thereby ensuring ship operational processes run without systemic or field-level obstacles.

The growth of digital transactions has made it easier for people to buy goods or services, including concert tickets. However, this convenience also increases the risk of fraud, especially through social media. The case of Golden Disc Award (GDA) 2024 ticket fraud on Twitter shows a systematic modus operandi, such as the use of fake accounts and identities, suspiciously cheap ticket prices, and the transfer of communication to private platforms. Victims suffer material and psychological losses, while perpetrators often disappear after receiving payment. Legally, these actions violate Article 378 of the Criminal Code, the Electronic Information and Transactions Law, and consumer rights as stipulated in the Consumer Protection Law (UUPK). This study emphasizes the importance of consumer protection in digital transactions, strengthening regulations, and improving public digital literacy to prevent fraudulent practices. Collaboration between the government, law enforcement agencies, concert organizers, digital platforms, and consumers is key to improving the security of online transactions.

The phenomenon of sudden resignations, which is common among Generation Z, has become a concern in the modern world of employment. Changes in mindset, expectations of work, and demands for work-life balance are the main factors driving these decisions. However, sudden resignations also raise legal issues related to breaches of employment agreements and the moral responsibilities of employees. This article discusses this phenomenon from the perspective of Indonesian labor law, outlining the contributing factors, the impact on employment relationships, and the legal provisions that govern it. This study uses a normative-descriptive approach based on Law Number 13 of 2003 concerning Labor and Law Number 6 of 2023 concerning the Stipulation of Government Regulations in Lieu of the Job Creation Law into Law. This phenomenon shows a gap between normative labor regulations and the reality of a younger generation that is more dynamic and flexible in their work. Therefore, companies and policymakers need to be more adaptive in order to adjust labor regulations to the changing characteristics of today's workforce. In addition, this study also highlights the importance of effective communication between workers and employers to prevent sudden resignations. The results of this study are expected to contribute to the development of labor policies that are more responsive to the needs of Generation Z. Thus, a balance between legal certainty and flexibility in employment relationships can be achieved harmoniously.

This study discusses consumer protection in the circulation of illegal cosmetic products through electronic commerce systems, focusing on the implementation of Law Number 8 of 1999 concerning Consumer Protection. The main problems of the research include legal regulations related to illegal cosmetics, legal provisions regarding electronic commerce, and consumer protection mechanisms against the circulation of illegal cosmetics on e-commerce platforms. This study uses a qualitative method with a normative legal research approach through literature studies, which involves primary, secondary, and tertiary data sources. The results of the study show that cosmetic distribution permits are regulated in the Regulation of the Food and Drug Supervisory Agency Number 12 of 2023 concerning the Supervision of the Manufacture and Circulation of Cosmetics. In electronic commerce, transactions occur electronically between sellers and buyers by involving a third party as the platform provider. Dispute resolution between consumers and business actors is regulated in the Consumer Protection Law through two channels, namely litigation and out-of-court dispute resolution. The research concluded that every cosmetic in circulation must have a distribution permit in the form of a BPOM Notification, and business actors are responsible for providing compensation in the form of refunds or product replacements. The research recommendations emphasize the importance of consumer prudence, honesty of business actors, and the government's firmness in handling consumer problems.

Digital transformation through Artificial Intelligence (AI) is imperative for public services, but its implementation in Indonesia faces various challenges. This study analyses the readiness level of the Indonesian bureaucracy and the role of adaptation strategies as a mediating mechanism for successful AI implementation. Using explanatory sequential mixed methods, the study involved 287 respondents from 68 government agencies using PLS-SEM analysis, followed by in-depth interviews with 33 informants from 11 agencies for qualitative exploration. The results indicate that the readiness of the Indonesian bureaucracy is in the moderate category, with human resource readiness as the most critical weakness. PLS analysis confirmed that all readiness dimensions significantly influence adaptation strategies, with human resource readiness as the strongest predictor. Adaptation strategies partially mediated the readiness-implementation relationship, explaining 70.4% of the variance in AI implementation. Qualitative findings identified effective strategies: phased pilot projects, change management through champions, continuous capacity building, incremental implementation, and adaptive governance. Structural barriers include rigid regulations, silo mentality, and political turnover. The study produced the ARSI Framework as a practical guide for AI implementation in the Indonesian public sector, emphasising the importance of strategic execution in translating readiness into successful implementation.

 Islamic boarding schools (pesantren) play a strategic role in shaping the character, morality, and spirituality of the Indonesian nation as traditional Islamic educational institutions that have long contributed to social and religious life. Although their existence has been legally recognized through Law Number 18 of 2019 on Pesantren, the integration of Pancasila values into pesantren curricula continues to face several challenges, particularly in aligning these values with the provisions of the National Education System Law (UU Sisdiknas). This study aims to analyze the legal standing of pesantren within the national education system, identify opportunities and obstacles in implementing Pancasila Education in pesantren environments, and formulate policy recommendations that strengthen the internalization of national values. Using a normative juridical approach, this research examines national education regulations and religious education frameworks to understand the role of pesantren in supporting national development based on Pancasila. The findings of this study are expected to serve as a reference for the government, education stakeholders, and pesantren administrators in optimizing the role of pesantren as centers of character and civic development, as well as enhancing public understanding of the importance of harmonizing religious education with national civic education.