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Nadia Anatasya; Puti Alya; Indah Nabila Vandini

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze normatively and juridically whether students in private schools are entitled to free basic education based on the Constitutional Court Decision Number 3/PUU-XXII/2024. Prior to this decision, the phrase “without charging fees” in Article 34 paragraph (2) of Law Number 20 of 2003 on the National Education System was often interpreted narrowly, applying only to public schools. This interpretation created discrimination in access to education for students in private schools, particularly those from low-income families. This research employs a normative juridical method with a statute approach and case approach. Primary legal materials include the 1945 Constitution of the Republic of Indonesia, Law Number 20 of 2003 on the National Education System, and Constitutional Court Decision Number 3/PUU-XXII/2024. Secondary legal materials consist of relevant scholarly literature, books, and journals. The analysis reveals that the Constitutional Court declared Article 34 paragraph (2) of the National Education System Law conditionally unconstitutional. The phrase must be interpreted to mean that the Central and Regional Governments are obliged to guarantee the implementation of compulsory basic education without charging fees, both for educational units organized by the government (public schools) and by the community (private schools). Consequently, students in private schools have the right to obtain free basic education as a constitutional right. Private schools are still permitted to charge fees from financially capable parents, but they are obligated to provide financial relief or full fee waivers for students from economically disadvantaged families. This decision has significant juridical implications for national education financing policy, particularly the need to revise derivative regulations and allocate School Operational Assistance (BOS) and Regional BOS funds to eligible private schools. This study complements previous research, which was largely empirical and regional in scope, by providing a comprehensive national normative juridical analysis.

Aghisna Tsanil Mafasa; Nasila Ayu Natasya; M Rikza Chamami

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Sufism as a spiritual approach has a great potential to prevent mental health problems among Generation Z students at UIN Walisongo Semarang. This is because Sufism focuses on inner balance, self-awareness, and strengthening spiritual values that can be a source of psychological resilience. This study aims to investigate how Sufism practices such as dhikr, self-reflection, and spiritual guidance can help prevent mental health problems, such as stress, anxiety, and loneliness among Generation Z students. The method used in this study is a qualitative study with a phenomenological design. Data were obtained from in-depth interviews with students, observations of religious activities on campus, and focus group discussions, then analyzed thematically. Interviews were conducted with three students: Wilda Ismatus Sarifah (Faculty of Tarbiyah and Teacher Training), Sinta Wahdatul Khusna (Faculty of Tarbiyah of Social and Political Sciences), and Umi Fathonah (Faculty of Tarbiyah and Teacher Training). The study found that regular Sufism practice guided by experienced individuals helped students feel more meaningful, more socially connected, and develop coping strategies. This was associated with reduced symptoms of stress and anxiety, as well as improved well-being. The study recommends integrating Sufism-based spiritual programs into campus counseling services and character development activities. It also recommends training spiritual mentors and fostering collaboration between student welfare units and religious institutions on campus to support the mental health of young people.

Rheyna Putri Tazkiyyah; Melinda Wahyu Ningrum; M. Rikza Chamami

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The crisis of student morality and etiquette in higher education institutions has become an increasingly concerning phenomenon in the modern era. Social changes, the rapid development of digital technology, and the weakening The crisis of student morality and etiquette in higher education institutions has become an increasingly concerning phenomenon in the modern era. Social changes, the rapid development of digital technology, and the weakening internalization of religious values have contributed to a decline in students' moral character, which is reflected in poor communication ethics, lack of respect for lecturers, plagiarism practices, individualistic attitudes, and weak academic responsibility. This study aims to analyze the implementation of Islamic values in addressing the crisis of student etiquette at UIN Walisongo Semarang. The research employs a qualitative approach with a descriptive method through literature review, observation, and data collection from various scientific journals. The findings indicate that the implementation of Islamic values, such as akhlaq al-karimah (noble character), trustworthiness (amanah), discipline, Islamic brotherhood (ukhuwah Islamiyah), and responsibility, can serve as effective solutions in developing students' religious and ethical character. These values are implemented through spiritual development programs, an Islamic academic culture, lecturers' role modeling, Islamic student organization activities, and character education based on Islamic principles. This study emphasizes that the integration of Islamic values into the campus education system constitutes a strategic step in shaping a generation of Muslim intellectuals who excel not only academically but also possess strong morality and ethical conduct.

Ja'far Siddik; Usman Usman; Nor Fadhilah

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Educational evaluation is an essential part of the learning process, serving to measure the achievement of educational goals and to continuously improve the quality of learning. This study aims to analyze educational evaluation theory in learning, including the basic concepts of evaluation, evaluation models and approaches, and their relevance to 21st-century learning. The study employed a qualitative approach with the Systematic Literature Review (SLR) method through a review of various reputable international journals published between 2020 and 2025. Research data was obtained from various scientific sources such as Scopus, ScienceDirect, Springer, Taylor & Francis, and Sage Journals. The results show that educational evaluation theory is evolving from outcome-oriented evaluation to a more holistic, authentic, and competency-based evaluation. Evaluation models such as Goal-Oriented Evaluation, formative and summative evaluation, the CIPP model, authentic assessment, and diagnostic assessment play an important role in supporting modern learning. In addition, the integration of digital technology in learning evaluation provides opportunities to create a more adaptive and contextual assessment system.

Febri Saefulloh; Agung Tesa Gumilar; Titi Alawiyah; kartika Delsya; Ria Erica Salty

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Identity politics has become one of the most debated concepts in contemporary democratic discourse, yet its conceptual boundaries remain poorly defined in both academic and public conversations. This paper argues that three commonly conflated terms political identity, identity politics, and the politicization of identity carry fundamentally distinct meanings with divergent normative and practical consequences. Through a conceptual literature review, this study synthesizes theoretical frameworks and empirical findings to demonstrate that while political identity refers to an individual's self-positioning within a political community, and identity politics denotes collective action by marginalized groups seeking recognition, the politicization of identity is an elite-driven strategy of exploiting social group markers for political gain. This distinction matters because the conflation of these terms obscures how digital platforms  through filter bubble and echo chamber mechanisms  amplify identity-based polarization in Indonesia and beyond. The study finds that social media algorithms do not merely reflect pre-existing social divisions but actively intensify affective polarization by constructing homogeneous information environments that deepen inter-group animosity. The paper concludes with implications for digital citizenship and democratic resilience in Indonesia.

Dian Rimayanti; Prisca Trifena Puspita; Sinta Tri Hapsari; Felisya Natalia Purwanto; Tries Ellia Sandari

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

Kecurangan (fraud) di sektor perbankan daerah merupakan ancaman serius yang dapat merugikan keuangan negara dan menurunkan kepercayaan publik. Penelitian ini bertujuan menganalisis kasus korupsi pengadaan iklan pada Bank Pembangunan Daerah Jawa Barat dan Banten (Bank BJB) menggunakan pendekatan Fraud Triangle Theory yang mencakup tiga elemen utama: tekanan (pressure), kesempatan (opportunity), dan rasionalisasi (rationalization). Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, didukung oleh studi literatur dari berbagai sumber ilmiah yang relevan. Hasil analisis menunjukkan bahwa kasus Bank BJB mencerminkan interaksi ketiga elemen Fraud Triangle secara simultan. Tekanan bersumber dari kebutuhan dana non-budgeter yang besar dalam pengelolaan anggaran promosi senilai Rp409 miliar. Kesempatan muncul akibat lemahnya sistem pengendalian internal, tidak adanya verifikasi dokumen yang memadai, serta penyimpangan dalam proses pengadaan. Rasionalisasi terbentuk melalui persepsi pelaku bahwa praktik tersebut merupakan hal yang lazim dalam lingkungan birokrasi dan korporasi. Penelitian ini berkontribusi pada pengembangan pemahaman teoritis dan praktis terkait pencegahan fraud di lembaga keuangan daerah Indonesia, khususnya melalui penguatan tata kelola perusahaan dan sistem pengawasan internal.

Bernadeta Cintya Dewi Lestari; Masna Alfiyatu Saadah; Annisa Lintang Sabawa Asri; Enjelika Ajeng Supadi

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

Kepuasan kerja (job satisfaction) merupakan faktor penting yang memengaruhi kinerja dan kualitas pelayanan organisasi. Pada Satuan Pelayanan Pemenuhan Gizi (SPPG) Kadipiro 4 Kota Surakarta, tingginya tuntutan pekerjaan, sistem kompensasi, dan potensi stres kerja menjadi isu yang diduga memengaruhi kepuasan kerja pegawai. Selain itu, hasil penelitian terdahulu mengenai pengaruh workload, kompensasi, dan stres kerja terhadap job satisfaction masih menunjukkan hasil yang beragam. Penelitian ini bertujuan untuk menganalisis pengaruh workload, kompensasi, dan stres kerja terhadap job satisfaction pegawai SPPG Kadipiro 4 Kota Surakarta. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Sampel penelitian berjumlah 35 pegawai yang ditentukan menggunakan teknik sampling jenuh. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa secara simultan workload, kompensasi, dan stres kerja berpengaruh signifikan terhadap job satisfaction (F = 42,971; sig. = 0,000). Secara parsial, kompensasi berpengaruh signifikan terhadap job satisfaction (sig. = 0,000), sedangkan workload (sig. = 0,783) dan stres kerja (sig. = 0,310) tidak berpengaruh signifikan. Nilai Adjusted R Square sebesar 0,806 menunjukkan bahwa 80,6% variasi job satisfaction dapat dijelaskan oleh ketiga variabel penelitian. Temuan ini menunjukkan bahwa kompensasi merupakan faktor yang paling dominan dalam meningkatkan kepuasan kerja pegawai.

Alya Astrie Yonanda; Candra Mustika; Parmadi Parmadi

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Tax Revenue Sharing Fund (DBHP) on Regional Expenditure, as well as to analyze whether the flypaper effect phenomenon occurs in Regencies/Cities in Jambi Province during the 2017-2023 period. The data used in this study is panel data that combines time series data for 7 years and cross-section data from 11 Regencies/Cities in Jambi Province. The analysis method used is panel data regression with the selected model Fixed Effect Model (FEM). The results of the study show that simultaneously (F Test), the variables PAD, DAU, DAK, and DBHP have a significant effect on Regional Expenditure. Partially (t Test), PAD and DBHP do not have a positive and significant effect on Regional Expenditure, while DAU and DAK show a positive and significant effect on Regional Expenditure. This study also found a flypaper effect in regencies/cities in Jambi Province. This indicates that regional governments in Jambi Province tend to be more responsive in increasing regional spending using transfer funds from the central government rather than optimizing their own potential Regional Original Revenue (PAD).

L.M. Ferdiansyah Rahmad; Maudin Maudin; Rusli Rusli

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

This study examines students’ interest in participating in the Al-Kautsar Tahfidz Dormitory Program at MAN 1 Baubau and identifies the factors influencing their participation. The study also seeks to provide a deeper understanding of how both internal and external conditions shape students’ willingness to engage in the program. Using a qualitative descriptive approach, data were collected through semi-structured interviews with dormitory supervisors, participating students, and non-participating students. Additional supporting information was also gathered through informal discussions and observation in the dormitory environment to strengthen the data validity. Data were analyzed through data reduction, data presentation, and conclusion drawing in an iterative process to ensure accurate interpretation. The findings indicate that students’ interest is shaped by internal factors, such as religious motivation, the desire to memorize the Qur’an, and self-improvement, as well as external factors, including parental support, peer influence, program socialization, and the religious dormitory environment. Conversely, low interest is associated with limited family support, low self-confidence in Qur’anic literacy, competing activities outside school, and perceptions of a demanding dormitory schedule. Overall, the program contributes positively to students’ religious character, discipline, and Qur’anic memorization skills, although variations in student interest remain evident depending on their personal and environmental conditions.

Paula Leony Putri Terigas; Laurentius Prasetyo; Yanto Sandy Tjang

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

The study critically examines the Gospel of John as a theological text integrating the incarnate Logos and sacramental symbolism. Using a qualitative, library-based approach with historical-critical and hermeneutical analysis, it shows that John’s Gospel not only narrates Jesus’ life but constructs a symbolic, existential, and transformative theological reflection. The Logos shifts from a metaphysical principle to a personal reality in history through the incarnation, enabling a concrete encounter between God and humanity. Within this framework, symbols such as water and bread function as media of revelation guiding individuals toward a living, relational faith experience. Furthermore, sacramental symbolism in the Gospel of John is ontologically grounded in the incarnation of the Logos. Faith is thus understood not merely as intellectual assent but as participation in divine life that transforms human existence. The integration of Christological and sacramental dimensions indicates that faith is holistic, encompassing spiritual, material, and relational aspects. Thus, the Gospel of John presents a theological vision of faith as a concrete and dynamic existential encounter, relevant for contemporary theological reflection.

Rifki, Rifki; Madi, Madi; Sulasri , Sulasri

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

This study aims to describe the implementation of the Poago tradition in Kapoa Barat Village, South Buton Regency, identify the Islamic values embedded within it, and explain its role as a form of local wisdom in the community. The research employed a descriptive qualitative approach. Data were collected through observation, interviews, and documentation involving traditional leaders, religious leaders, village officials, tradition practitioners, and local community members. Data analysis was conducted through data reduction, data presentation, and conclusion verification. The findings reveal that the Poago tradition continues to be preserved as an integral part of the community’s cultural life and serves as a medium for strengthening social relationships among residents. The tradition embodies various Islamic values, including gratitude, mutual assistance, deliberation, social bonding, togetherness, and social care. These values reflect the harmonious integration of Islamic teachings and local cultural traditions. In addition to functioning as a means of cultural preservation, the Poago tradition contributes to strengthening social solidarity and serves as a medium for transmitting religious and moral values to younger generations. Therefore, the Poago tradition can be regarded as a form of local wisdom that remains relevant in maintaining social harmony and religious life within the community.

Kristina Meni; Laurentius Prasetyo; Tjang, Yanto Sandy

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

The study examines John 15:1–8, highlighting its Christological, ecclesiological dimensions, and pastoral implications in a contemporary context, particularly in West Kalimantan. Employing an exegetical approach integrated with theological reflection, the metaphor of the “true vine” is understood as a declaration of Jesus’ identity as the source of authentic life and the relational foundation of the community of disciples. The concept of “abiding” is interpreted as an ongoing existential connectedness with Christ, expressed through practices of faith such as engagement with the Word, prayer, and love. Meanwhile, “bearing fruit” is not merely ethical output but an authentic manifestation of life grounded in this relational union. Furthermore, the study argues that Johannine ecclesiology is organic in nature, portraying the church as a living community deriving its existence from and in Christ, rather than a purely institutional structure. The pastoral implications of this metaphor are significant in addressing local challenges such as individualism, ecological crisis, religious plurality, and the spiritual formation of youth. Using a praxis–reflection–praxis framework, the text is integrated into theological education as a model linking faith reflection with concrete action. The findings affirm that Christ-centered spirituality fosters personal and communal transformation relevant to the contemporary church.

Tatu Nurkamilah; Romlah Abubakar Askar; Suparta Suparta

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

The rapid development of digital technology has transformed the dissemination and consumption of religious information among Muslim communities. Alongside these advancements, the spread of Inkār al-Sunnah ideology through digital platforms has become a significant challenge to the integrity of Islamic religious understanding, particularly among younger generations who are frequently exposed to unverified religious content. This phenomenon has the potential to weaken the authority of the Sunnah as a primary source of Islamic teachings alongside the Qur'an. This study aims to examine Islamic education strategies in countering the spread of Inkār al-Sunnah in the digital era, focusing on strengthening hadith literacy, enhancing the role of Islamic Education teachers, utilizing digital media, and developing religious moderation education. The research employs a qualitative approach through library research and content analysis of relevant academic literature. The findings indicate that the challenge of Inkār al-Sunnah affects three dimensions of Islamic education: curricular, pedagogical, and socio-digital. In response, a multidimensional strategy is required, including strengthening Islamic epistemology, improving hadith literacy, contextualising learning through the living hadith approach, reformulating hadith curricula, optimizing educational digital media, enhancing teacher competencies, strengthening Islamic educational institutions, fostering family-school collaboration, and promoting religious moderation education. The study concludes that adaptive and integrative Islamic education, grounded in the Qur'an and Sunnah, plays a crucial role in developing a generation of Muslims who are critical, knowledgeable, digitally literate, and moderate in responding to contemporary religious challenges in the digital age.

Veronika Delvriana Dua Nurak; Hermania Bhoki; Yosep Belen Keban

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

The quality of Catholic Religious Education learning is an important aspect in shaping students’ faith, character, knowledge, and religious life skills. However, the learning process at SMK Negeri 1 Talibura still faces various challenges, particularly in the areas of spiritual attitudes, social attitudes, Catholic religious knowledge, and religious life skills. This study aims to describe the implementation of the Independent Learning Curriculum (Merdeka Belajar Curriculum) and its contribution to improving the quality of Catholic Religious Education learning at SMK Negeri 1 Talibura. The research employed a qualitative approach with a descriptive research design. Data were collected through observations, interviews, and documentation involving the principal, Catholic Religious Education teachers, students, and parents. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results show that the implementation of the Independent Learning Curriculum has been carried out effectively through learning planning, learning implementation, learning assessment, and the Pancasila Student Profile Strengthening Project (P5). This implementation has had a positive impact on the learning process, outputs, and outcomes. Students demonstrated improvements in spiritual attitudes, social attitudes, Catholic religious knowledge, and religious life skills, as well as positive behavioral changes in their daily lives. The findings imply that the Independent Learning Curriculum can serve as an effective strategy for improving the quality of Catholic Religious Education learning in a holistic manner.

Ignasius Alvedo Hasan; Agustinus Risno; Jilbertus Fernando Samo Langoarang; Yohanes De Ngedu; Adrianus Banao +1 more

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

A crucial issue currently facing the Church is its stance on building good and harmonious relationships with all other belief systems within its own community. Although dogmatically the Church explicitly expresses its openness to all religious practices and piety lived out by the faithful according to their traditional beliefs, the Church remains cautious so that in building relationships through dialogue, the traditions of the Church are not lost. This paper aims to highlight the relationship between the Catholic faith and the traditional belief system of the Manggarai people in light of the dogmatic constitution Nostra Aetate. Nostra Aetate is one of the key documents resulting from the Second Vatican Council that addresses the current reality of religious diversity. Through this document, the Church seeks to declare its commitment to reflecting on the fact that all humanity shares a single origin and a single ultimate goal: God Himself. The beliefs or religious system of the Manggarai people is implicitly monotheistic, namely Mori Jari dedek Ema pu’un kuasa. On this basis, the Church sees that the same concept exists in Catholic doctrine. In this study, the author uses qualitative research with a text analysis approach. Text analysis is a methodology in qualitative research that aims to interpret and analyze texts based on their context.

Grace Yulianti; Sigit Pramono Hadi

Corporate insolvency regimes have long been designed around efficiency, creditor recovery, and procedural certainty, frequently marginalizing the human, social, and distributive consequences of corporate failure. This qualitative literature review seeks to reconceptualize insolvency as a multidimensional institutional process by integrating the principles of humanity, resilience, and equity, with the objective of developing fairness metrics for more inclusive insolvency systems. Drawing on interdisciplinary scholarship from insolvency law, corporate governance, economic sociology, and normative political theory, this study systematically synthesizes peer reviewed literature published between 2000 and 2024 using a structured qualitative thematic analysis. The review identifies three interrelated dimensions shaping inclusive insolvency outcomes. First, humanity-oriented approaches emphasize stakeholder vulnerability, dignity preservation, and procedural justice, particularly for employees, involuntary creditors, small suppliers, and local communities affected by corporate collapse. Second, resilience based perspectives frame insolvency not merely as an endpoint of failure but as an adaptive governance mechanism that enables organizational recovery, institutional learning, and broader systemic stability. Third, equity focused frameworks highlight the importance of proportional and context sensitive loss allocation, stakeholder participation, and intertemporal fairness in distributing the economic and social costs of insolvency. By integrating these dimensions, the study develops a conceptual framework of fairness metrics that extends beyond traditional efficiency-driven indicators, offering normative and analytical tools for evaluating insolvency systems in a more holistic manner. The findings contribute to insolvency scholarship by bridging fragmented theoretical strands and advancing a human-centered and resilience oriented understanding of corporate failure. The review further suggests that insolvency regimes embedding humanity, resilience, and equity are more likely to enhance institutional legitimacy, stakeholder trust, and long term economic sustainability, thereby providing a robust foundation for future empirical research and policy reform.

Cahyatih Kumandang; Mia Christy Patricia

This study conducts a qualitative literature review to examine how insolvency frameworks in developing countries can be designed to effectively accommodate multinational corporations (MNCs). Drawing on interdisciplinary legal, economic, and policy oriented scholarship, the review analyses why MNCs frequently avoid initiating insolvency proceedings in host developing jurisdictions and instead engage in forum shopping toward developed economies. The findings indicate that institutional weaknesses, limited judicial and professional capacity, inadequate group-insolvency coordination, and low procedural predictability significantly reduce the attractiveness of domestic insolvency regimes. The review further identifies core value foundations legal certainty, transparency, efficiency, stakeholder balance, and enterprise value preservation as essential elements of effective insolvency law reform. The study contributes by synthesising reform priorities that move beyond formal legislative change toward strengthening institutional credibility and normative legitimacy, offering policy relevant insights for developing countries seeking to retain multinational insolvency cases and enhance economic resilience.

Santoso, Seger; Qalbia, Farah

This qualitative literature review synthesizes current evidence on how investors navigate climate risk, legal liability, and portfolio strategy by reassessing the financial role of brown assets in high carbon transition contexts. The review finds that carbon intensive assets, traditionally viewed as stranded or declining, may provide conditional hedging value when policy trajectories remain uncertain, green technologies are not yet fully scalable, and transition risks are uneven across sectors. Legal liability emerges as a powerful driver of portfolio decisions, as fiduciaries face increasing scrutiny regarding climate disclosure, risk governance, and alignment with net zero commitments. The synthesis reveals that the strategic value of brown assets is dynamic rather than static, depending on regulatory convergence, technological maturity, and institutional investor risk preferences. Overall, the review highlights the interplay between climate related litigation pressures and investment strategy, emphasizing the need for adaptive risk assessment frameworks in a rapidly evolving transition landscape.

Novrizal; Ria Wulandari

This qualitative literature review examines how global litigation finance markets manage the tension between transparency requirements and innovation dynamics. Drawing on academic scholarship, policy reports, court decisions, and industry analyses, the review synthesizes evidence on disclosure obligations, funder influence, national security concerns, and emerging regulatory models. Findings show that while transparency enhances judicial integrity and mitigates conflicts of interest, excessive disclosure may undermine commercial confidentiality and inhibit investment in complex claims. Across jurisdictions, regulatory debates converge on the need for proportionate, court directed mechanisms such as limited in camera disclosure, provenance checks, and funder conduct safeguards. The review concludes that transparency and innovation are not mutually exclusive; instead, balanced regulatory frameworks can preserve market efficiency while protecting due process values and preventing geopolitical misuse. The study highlights significant data gaps and calls for deeper empirical research to guide evidence based policy making.

Benardi; Kusnanto, Eri

This qualitative literature review synthesizes contemporary research on how dual-class share structures shape agency costs, voting divergence, and corporate governance outcomes. The review finds that disproportionate voting rights increase managerial entrenchment risks and weaken shareholder oversight, thereby amplifying agency costs across diverse institutional settings. However, governance safeguards particularly time bound and event-based sunset clauses emerge as effective mechanisms for moderating the long-term risks of control disproportionality. While dual class firms may benefit from strategic insulation that fosters innovation and long-term value creation, the absence of sunset provisions is consistently associated with reduced firm valuation, diminished accountability, and persistent divergence between control and ownership. Overall, this synthesis highlights that dual-class structures are not universally harmful, but their sustainability depends on the presence of robust governance constraints designed to restore alignment over time.