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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.

Penelitian ini mengkaji pertanggungjawaban hukum Pejabat Pembuat Akta Tanah (PPAT) dalam kasus pemalsuan dokumen jual beli tanah berdasarkan Putusan Pengadilan Negeri Jakarta Barat Nomor 248/Pid.B/2022/PN.Jkt.Brt. Penelitian dilatarbelakangi oleh meningkatnya penyalahgunaan kewenangan oleh PPAT yang berpotensi merugikan pemegang hak atas tanah serta mengganggu kepastian hukum dan kepercayaan masyarakat terhadap sistem pertanahan. Permasalahan penelitian meliputi: (1) kronologi dan konstruksi hukum kasus pemalsuan dokumen jual beli tanah; (2) pertimbangan hukum hakim dalam memutus perkara; dan (3) bentuk pertanggungjawaban pidana PPAT dalam kasus tersebut. Metode penelitian yang digunakan adalah yuridis normatif dengan spesifikasi deskriptif-analitis melalui studi kepustakaan terhadap peraturan perundang-undangan, putusan pengadilan, serta doktrin hukum yang relevan. Hasil penelitian menunjukkan bahwa tindakan PPAT yang membuat Akta Jual Beli berdasarkan surat kuasa palsu tanpa kehadiran dan persetujuan pemilik sah telah memenuhi unsur tindak pidana pemalsuan akta otentik sebagaimana diatur dalam Pasal 264 ayat (1) jo. Pasal 55 ayat (1) ke-1 KUHP. Pertimbangan hakim didasarkan pada asas legalitas, pembuktian, persamaan di hadapan hukum, serta keseimbangan antara kepastian hukum, keadilan, dan kemanfaatan hukum. Putusan pidana penjara dan denda yang dijatuhkan mencerminkan akuntabilitas pejabat publik atas penyalahgunaan kewenangan jabatan. Penelitian ini menyimpulkan bahwa pertanggungjawaban PPAT mencakup aspek pidana, perdata, dan administratif. Oleh karena itu, diperlukan penguatan sistem pengawasan, penegakan kode etik profesi, serta peningkatan integritas dan profesionalitas PPAT guna mewujudkan tertib hukum dalam administrasi pertanahan.

Perkembangan teknologi digital telah merevolusi mekanisme transaksi ekonomi dengan mendorong penggunaan kontrak elektronik sebagai instrumen utama dalam aktivitas e-commerce. Kajian ini menyoroti dominasi klausula baku yang disusun sepihak oleh pelaku usaha, yang mengakibatkan ketimpangan posisi tawar serta berpotensi menimbulkan kerugian sistemik bagi konsumen. Secara empiris, rendahnya literasi hukum masyarakat, kompleksitas bahasa kontrak, serta mekanisme persetujuan instan memperkuat kondisi kerentanan konsumen dalam memahami hak dan kewajibannya. Meskipun kerangka regulasi nasional seperti UUPK dan UU ITE telah memberikan dasar perlindungan, implementasinya masih menghadapi hambatan serius, termasuk lemahnya pengawasan, kesenjangan antara norma dan praktik, serta tantangan yurisdiksi lintas negara dalam transaksi digital. Penelitian ini menggunakan pendekatan normatif-empiris untuk menganalisis efektivitas perlindungan hukum serta mengidentifikasi faktor penyebab ketidakseimbangan dalam kontrak elektronik. Hasil kajian menunjukkan perlunya rekonstruksi model perlindungan konsumen berbasis keadilan kontraktual yang menekankan transparansi, keseimbangan, dan akuntabilitas dalam penyusunan klausula. Selain itu, integrasi aspek teknologi, desain sistem digital, dan peningkatan literasi konsumen menjadi elemen krusial dalam menciptakan ekosistem transaksi yang adil. Dengan demikian, penelitian ini berkontribusi dalam pengembangan teori hukum digital sekaligus memberikan rekomendasi praktis bagi pembentukan regulasi adaptif guna memperkuat kepercayaan publik terhadap ekonomi digital.

Penelitian ini bertujuan untuk menguji pengaruh profesionalisme ASN, independensi ASN, dan komitmen organisasi ASN terhadap kualitas laporan keuangan daerah pada Badan Keuangan dan Aset Daerah (BKAD) Provinsi Sumatera Utara. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data primer yang diperoleh melalui penyebaran kuesioner kepada 45 responden. Populasi dalam penelitian ini adalah ASN pada BKAD Provinsi Sumatera Utara, dengan teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa profesionalisme ASN dan independensi ASN berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah. Sementara itu, komitmen organisasi ASN berpengaruh positif tetapi tidak signifikan terhadap kualitas laporan keuangan daerah. Secara simultan, profesionalisme ASN, independensi ASN, dan komitmen organisasi ASN berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah pada BKAD Provinsi Sumatera Utara.

This research was designed to explore the extent to which public beliefs influence the implementation of Digital traceability  systems in the halal industrial sector. The approach used was quantitative with a survey method, where questionnaires were distributed to 60 respondents who were consumers of halal products in Indonesia. Data were analyzed using simple linear regression via Microsoft Excel. Research findings indicate that public confidence has a positive and significant influence on the adoption of Digital traceability  systems, with a regression coefficient of 0.476 and a significance level of 0.000 (<0.05). In addition, the coefficient of determination (R Square) value of 0.219 indicates that public confidence contributes 21.9% to the implementation of the Digital traceability  system, while the rest is determined by other factors that were not researched. These findings confirm that public trust is an important element in encouraging acceptance of digital technology, especially in the halal industry which relies heavily on transparency and consumer confidence. Thus, implementing a Digital traceability  system that is supported by information openness and easy access to technology can be an effective strategy to strengthen consumer trust while expanding technology adoption.

This study examines young people’s perceptions of the Free Nutritious Meal Program (Makan Bergizi Gratis/MBG) and its impact on public trust in the government. The MBG program is one of the Indonesian government’s strategic policies aimed at improving nutritional quality, particularly for students, while supporting social welfare and human resource development toward Indonesia Emas 2045. In the digital era, social media plays a significant role in shaping public opinion, especially among Generation Z, who actively consume and disseminate information through online platforms. This research employed a qualitative descriptive approach with in-depth interviews, social media observations, and documentation studies as data collection techniques. The participants consisted of young people aged 18–25 years in Bandar Lampung selected through purposive sampling. The findings indicate that most informants perceive the MBG program positively because it is considered relevant to community needs, particularly in improving children’s nutrition and supporting economically vulnerable groups. However, public trust in the government remains conditional due to concerns regarding transparency, uneven distribution, food quality, and program supervision. The study also reveals that young people distinguish between support for the program itself and trust in the government as an institution. Positive perceptions of the program can increase political trust, but implementation weaknesses may reduce confidence in government performance. Therefore, transparency, consistency, and effective public communication are essential factors in strengthening public trust and ensuring the sustainability of the MBG program.

Penelitian ini mengeksplorasi fenomena kecurangan pada PT Dana Syariah Indonesia (DSI) melalui pisau analisis Fraud Triangle milik Donald R. Cressey (1953). Fenomena penyimpangan di PT Dana Syariah Indonesia (DSI) tercatat sebagai skandal keuangan paling masif pada sektor P2P lending berbasis syariah di tanah air. Sepanjang tahun 2018 hingga 2025, kerugian finansial yang ditimbulkan diestimasi menyentuh Rp2,4 triliun dengan total korban mencapai lebih dari 15.000 pemberi dana. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus. Data dikumpulkan melalui studi dokumentasi dari berbagai sumber, meliputi laporan resmi OJK, siaran pers Bareskrim Polri, temuan PPATK, serta publikasi berita terverifikasi. Hasil penelitian menunjukkan bahwa ketiga elemen Fraud Triangle terbukti hadir dalam kasus DSI: (1) Tekanan (pressure) berupa kebutuhan likuiditas internal dan target imbal hasil tinggi 16–18% per tahun yang tidak realistis; (2) Kesempatan (opportunity) berupa lemahnya pengawasan OJK terhadap fintech syariah, ketiadaan audit independen yang efektif, dan eksploitasi kepercayaan berbasis label syariah; serta (3) Rasionalisasi (rationalization) berupa pembenaran pelaku dengan menggunakan argumen ekonomi makro dan penyalahgunaan nilai-nilai syariah sebagai perisai. Penelitian ini juga mengintegrasikan perspektif akuntansi forensik sebagai alat deteksi dan pencegahan fraud. Temuan penelitian ini diharapkan menjadi kontribusi ilmiah bagi penguatan regulasi, pengawasan fintech syariah, serta literasi keuangan masyarakat.

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi persepsi masyarakat dalam penggunaan layanan digital banking serta menganalisis bagaimana faktor-faktor tersebut saling berinteraksi dalam mempengaruhi keputusan adopsi masyarakat. Penelitian ini menggunakan metode kajian literatur sistematis (Systematic Literature Review/SLR) dengan mengacu pada protokol PRISMA. Data diperoleh melalui pencarian literatur secara sistematis pada beberapa basis data ilmiah menggunakan kombinasi kata kunci dalam Bahasa Indonesia dan Bahasa Inggris dengan rentang tahun publikasi 2015 hingga 2026. Hasil penelitian menunjukkan bahwa terdapat enam faktor utama yang secara signifikan mempengaruhi persepsi masyarakat terhadap layanan digital banking, yaitu persepsi kemudahan penggunaan, persepsi kemanfaatan, kepercayaan dan keamanan, pengaruh sosial, literasi digital, serta faktor demografis dan kontekstual. Faktor-faktor tersebut tidak bekerja secara independen melainkan saling berinteraksi secara dinamis, dengan kepercayaan berperan sebagai mediator sentral, pengaruh sosial bekerja lebih kuat pada masyarakat dengan literasi digital rendah, dan faktor demografis berperan sebagai moderator yang menciptakan variasi pola adopsi di berbagai segmen masyarakat.

Presidential Instruction Number 1 of 2025 concerning State Expenditure Efficiency gave rise to a fiscal paradox at the beginning of the new administration, with a cut of Rp306.69 trillion facing a 17.9% APBN deficit for flagship programs such as Free Nutritious Meals, which triggered doubts about public trust, especially students at the University of Jambi affected by the BOPTN adjustment. This study analyzes the influence of student perceptions on the dimensions of effective-efficient (X1) and transparent-accountable (X2) policies on public trust (Y) as an indicator of government legitimacy. A quantitative survey approach was applied to 400 active students at the University of Jambi (proportional random sampling using the Slovin e=0.05 formula), with SPSS multiple linear regression analysis after classical assumption testing, validity (r> r-table), and reliability (Alpha Cronbach's 0.920 (x1); 0.949 (x2); 0.918 (y)). The results show a significant simultaneous effect (F=200.951; sig=0.000), partial X1 is dominant (t=7.116; β=0.162; sig=0.000) and X2 is significant (t=5.532; β=0.110; sig=0.000), with R²=0.503 explaining 50.3% of the variation in trust. The findings confirm the theory of Easton (1965) and Weber (1947) that efficiency performance evaluation shapes trust, so it is recommended that a real-time APBN dashboard, transparent communication to regional PTNs, and fiscal literacy strengthen the legitimacy of good governance.

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

Pelayanan prima merupakan faktor penting dalam meningkatkan kepuasan dan kepercayaan masyarakat terhadap organisasi penyedia layanan publik, termasuk perusahaan daerah air minum. PDAM Surya Sembada Kota Surabaya sebagai badan usaha milik daerah menghadapi tuntutan yang semakin tinggi dalam memberikan pelayanan yang cepat, tepat, dan responsif kepada pelanggan. Penelitian ini bertujuan untuk menganalisis implementasi pelayanan prima pada unit customer service PDAM Surya Sembada Kota Surabaya serta mengidentifikasi faktor pendukung dan penghambat dalam penerapannya. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi langsung, dan studi dokumentasi. Informan penelitian terdiri dari petugas customer service, supervisor pelayanan, dan pelanggan PDAM. Hasil penelitian menunjukkan bahwa pelayanan prima telah diimplementasikan melalui dimensi sikap, perhatian, tindakan, kemampuan, dan tanggung jawab. Namun demikian, masih terdapat kendala berupa keterbatasan sumber daya manusia, tingginya beban kerja, serta fluktuasi jumlah pengaduan pelanggan. Penelitian ini memberikan implikasi praktis bagi peningkatan kualitas pelayanan publik dan menjadi referensi bagi pengelola BUMD dalam mengembangkan strategi pelayanan prima yang berkelanjutan.

In this era of digital disruption, Islamic banks face significant challenges in maintaining public trust. Despite growth in assets and market share, many believe that Islamic banks operatein much the same way as conventional banks, while financing marginsare often considered higher than conventional bank interest rates. This perception contributes to low public trust, declining interest in saving, and public hesitation in using Islamic financing products. This study aims to explore how entrepreneurialinnovation and internalization of da'wah values canbe strategies to rebuild public trust in Islamic banks. Using the library research method, this study analyzes secondary data from scientific journals, reports, andliterature related to Islamic banking, digital transformation, and Islamic managerial ethics Islam. The results of the study show that the integration of dakwah princip lessuch as transparency, fairness, and ethical management in entrepreneurial practicesand digital innovation can strengthen public trust andincrease the competitiveness of Islamic banks. This study provides theoretical and practical insights for Islamic banks to align digital innovation and business strategies with core Islamic values, there by supporting financial sustainability and social legitimacy.

Abstract. This study aims to determine the effect of Good Governance and Fund Management on Public Trust in the City of Surabaya, especially in the Kemayoran Village community. This study uses a quantitative method with an explanatory approach, where data are obtained through distributing questionnaires to 100 respondents who have interacted with public services. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results of the study indicate that Good Governance and Fund Management simultaneously have a significant effect on Public Trust, as evidenced by the results of the F test with a significance value of <0.05. Partially, the Fund Management variable has a positive and significant effect on Public Trust, while the Good Governance variable has a positive but insignificant effect. The coefficient of determination (R²) value of 0.658 indicates that 65.8% of the variation in Public Trust is explained by these two variables. This finding indicates that transparency and accountability in public budget management are dominant factors in increasing public trust, while the implementation of Good Governance principles has not been fully perceived as effective by the public. Thus, optimizing the quality of fund management is an important strategy to strengthen government legitimacy in the eyes of the public.

Penelitian ini bertujuan untuk menganalisis kedudukan Dewan Perwakilan Rakyat (DPR) dalam perspektif norma dan konstitusi, mengidentifikasi penyebab krisis kepercayaan publik, serta menegaskan urgensi penguatan peran wakil rakyat dalam sistem ketatanegaraan Indonesia. Metode yang digunakan adalah studi literatur dengan pendekatan normatif-yuridis melalui telaah terhadap UUD 1945, peraturan perundang-undangan, literatur akademik, dan laporan survei kepercayaan publik. Hasil penelitian menunjukkan bahwa krisis kepercayaan publik terhadap DPR disebabkan oleh kesenjangan antara norma konstitusional yang menempatkan DPR sebagai representasi rakyat dan praktik politik yang terjadi. Untuk mengatasi persoalan tersebut, DPR perlu memperkuat posisinya dengan menegakkan prinsip akuntabilitas, transparansi, dan integritas. Penguatan ini diperlukan guna memulihkan legitimasi publik, memperkuat kualitas demokrasi, dan memastikan DPR menjalankan fungsi konstitusionalnya secara optimal.

This study aims to analyze the influence of policy effectiveness and efficiency on public trust and the use of the Trans Siginjai public transportation system in Jambi City. The research background stems from the low public interest in using Trans Siginjai services since its operation in 2017, as reflected in the relatively small number of daily passengers. This research employs a quantitative method with an explanatory approach. Primary data were collected through a Likert-scale questionnaire distributed to 100 respondents determined using the Slovin formula, while secondary data were obtained from official documents and local media publications. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS 4 software. The results show that both effectiveness and efficiency have a positive and significant effect on public trust, while trust significantly influences the level of Trans Siginjai usage. These findings emphasize that the success of public transportation policy depends not only on operational efficiency but also on the government’s ability to build public trust through consistent and high-quality service delivery.

This study analyzes the partial and simultaneous influence of four factors—Publication (X_1), Access Convenience (X_2), Perceived Ease of Use (X_3), and Trust (X_4)—on the dependent variable, Intention to Use/Purchase (Y) Tiket.com for airline ticket purchases in Semarang City.1 Using an associative quantitative method, data were collected from 100 Tiket.com users (N=100) and analyzed via Multiple Linear Regression (SPSS 25.0).1 The analysis confirmed that all four independent variables positively and significantly influence the Intention to Use (all t_{hitung} > t_{tabel} 1.98498).1 The variable Perceived Ease of Use (X_3) was identified as the most dominant factor, showing the highest regression coefficient (\beta = 0.375), suggesting that the intuitive and effort-free experience of the application is the primary psychological driver for adoption among Semarang users.1, The overall model demonstrated a very strong explanatory capability, with an Adjusted R^2 of 0.792. This means 79.2\% of the variation in Intention to Use Tiket.com is jointly explained by these four variables, with 20.8\% attributed to factors outside the model.1 Managerial implications suggest prioritizing user experience design, clear information presentation, and maintaining transaction security to convert high interest into committed use.  

The implementation of the core tax administration sistem (Core Tax Administration Sistem or Coretax) in early 2025, which was expected to modernise tax services, instead sparked a wave of public criticism due to various fatal technical obstacles. The dysfunction of this sistem not only hampered administration but also gave rise to discourse on distrust of state budget management. This study aims to analyse in depth how the failure to implement Coretax has eroded public trust and damaged the fiscal social contract between taxpayers and the state. The research method uses a qualitative approach with a Critical Discourse Analysis perspective based on Norman Fairclough's model. Data was collected through netnography from public comments and interactions on social media, then analysed through three dimensions: text (micro), discourse practice (meso), and social practice (macro). The findings show that public discourse is not merely technical complaints, but a form of symbolic resistance. At the micro level, sistem dysfunction is interpreted as evidence of incompetence and alleged budget irregularities. At the meso level, the public mobilises collective memory related to past government project failures to validate their distrust. At the macro level, this signifies a violation of the principle of reciprocity, whereby the state is perceived as demanding tax compliance without providing adequate services, thereby triggering a crisis of legitimacy. The implications of this study emphasise that digital transformation of the public sector requires transparency and accountability; failure to respond to this crisis has the potential to significantly reduce voluntary tax compliance.

.Public Relations (PR) plays a central role in shaping and maintaining the reputation and public trust of an organization. Through a conceptual approach and literature review, this article explores how PR functions as a strategic pillar in organizational communication. PR is not only responsible for delivering information but also for building mutual trust between organizations and the public through open, honest, and continuous communication. A strong reputation and high public trust are the result of consistent and responsive communication strategies. In the digital era, where misinformation and rapid information flow pose significant challenges, the role of PR becomes increasingly vital. The findings of this article suggest that strengthening the role of PR as a pillar of reputation and public trust should be a top priority in modern organizational communication strategies.

This study aims to critically analyze the impact of the SIM card data leak by an anonymous actor named Bjorka on the level of public trust in digital security in Indonesia which first appeared in mid-2022, precisely in August 2022. In addition, it evaluates the extent to which the national legal system is able to provide protection for digital service users and examines the social, moral, and ethical responses of society in addressing the incident. This case demonstrates that data breaches are not merely technical issues but also shake the legitimacy of the state in safeguarding citizens’ privacy rights, while revealing gaps in regulatory systems and data governance. This research employs a qualitative approach with a descriptive method. Data were collected through literature reviews of scholarly articles, academic journals, policy reports, and relevant opinion pieces. The findings indicate that Bjorka’s data breach incident triggered a crisis of public trust in government institutions and digital service providers. The public responded with fear, anger, and disappointment, mainly due to the lack of transparency and accountability from the responsible parties. Moreover, the implementation of Law No. 27 of 2022 on Personal Data Protection is considered ineffective, both in terms of law enforcement and the readiness of technical and institutional infrastructure.

Di era transformasi digital dan big data, perlindungan data pribadi menjadi isu yang sangat mendesak, terutama dengan diberlakukannya Undang-Undang Nomor 27 Tahun 2022 tentang Pelindungan Data Pribadi (UU PDP) di Indonesia. Artikel ini bertujuan untuk melakukan tinjauan kritis terhadap pelaksanaan UU PDP 2022, mengeksplorasi tantangan, peluang, serta dampaknya terhadap hak atas privasi individu. Metode yang digunakan adalah studi pustaka kualitatif dengan pendekatan deskriptif-analitis, mengkaji literatur terkini dan dokumen hukum melalui analisis tematik. Hasil kajian menunjukkan bahwa meskipun UU PDP 2022 telah memberikan kerangka hukum yang kuat, implementasinya masih menghadapi hambatan, mulai dari rendahnya literasi digital masyarakat, lemahnya pengawasan kelembagaan, hingga dominasi platform digital raksasa. Artikel ini memberikan kontribusi dengan menawarkan pemahaman baru tentang urgensi tata kelola data yang inklusif dan berbasis kepercayaan publik, sekaligus memberikan rekomendasi praktis bagi pemangku kepentingan. Kesimpulannya, perlindungan data pribadi memerlukan sinergi lintas sektor untuk menciptakan ekosistem digital yang adil, aman, dan berdaulat, serta perlu didukung penelitian lanjutan yang lebih mendalam dan komparatif.