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This study aims to analyze corruption as a form of abuse of power within the public bureaucracy and its impact on the quality of public services in Indonesia. This study employs a qualitative approach using a literature review method based on journals, books, and official reports. The results indicate that corruption within the bureaucracy persists in various forms, such as extortion, abuse of authority, and budget manipulation. Contributing factors include low integrity among public officials, weak oversight, and the complexity of bureaucratic procedures. The resulting impacts include a decline in service quality, inequitable access to services, and a loss of public trust in the government. Furthermore, corruption hinders bureaucratic effectiveness and slows down the national development process. These conditions demonstrate that corrupt practices not only harm state finances but also broadly affect public welfare. Therefore, efforts are needed through bureaucratic reform, strengthened oversight, and enhanced civil servant integrity to achieve transparent and accountable public services that support the establishment of good governance.

The development of digital technology has transformed trading patterns through the emergence of live shopping, a phenomenon that enables real-time interaction between sellers and consumers. Although it offers marketing efficiency, this model poses significant legal risks, including misleading information, promotional manipulation, and product non-conformity. This study aims to analyze legal certainty in consumer protection within live shopping transactions, examine the forms of business actors’ liability for consumer losses, and identify obstacles to regulatory implementation along with efforts to strengthen supervision.The research method employed is normative legal research using both a statute approach and a conceptual approach. The results indicate that legal certainty in consumer protection within this ecosystem is grounded in the integration of Law No. 8 of 1999 (Consumer Protection Law) as the lex generalis and Government Regulation No. 80 of 2019 (Electronic Commerce/PMSE) as the lex specialis, which recognizes the validity of real-time electronic contracts. The legal liability of business actors is strict liability in nature, in accordance with Article 19 of the Consumer Protection Law, and may also be construed as a tort (Article 1365 of the Civil Code) in cases involving distortion of visual information.However, the effectiveness of these regulations is hindered by the ephemeral nature of transactions and low levels of digital literacy. This study recommends the implementation of technology-based supervisory systems (suptech), strengthening the oversight function of platforms (PPMSE), and policy synchronization between the Ministry of Trade and the Ministry of Communication and Informatics in standardizing business actor verification to ensure the security of the digital commerce ecosystem.

This study aimsmto examineiin depthvthe perspective of information technology law and human rights on the phenomenon of political buzzers on social media within the context of digital development in the era of globalization. This research is motivated by the rapid advancement of information technology, which has brought significant changes in various aspects of society, including the political sphere that increasingly utilizes social media as a means of communication and information dissemination. The phenomenon of political buzzers has become a controversial issue, particularly during election periods, as it is often associated with the spread of inaccurate information, defamation, hate speech, and the manipulation of public opinion that may harm society and disrupt social stability. This study employs a normative legal research method using statutory and conceptual approaches. The results indicate that political buzzers generally operate under the justification of freedom of expression as part of human rights. However, such freedom is not absolute and must be limited to prevent violations of others' rights and to maintain public order. In this regard, information technology law in Indonesia, particularly through regulations governing digital activities, plays an important role in controlling deviant buzzer practices. Nevertheless, the absence of specific regulations explicitly governing political buzzers has resulted in less optimal law enforcement. Therefore, strengthening regulations and increasing public awareness in the wise use of social media are necessary to create a healthy, responsible, and sustainable digital ecosystem.

This study was conducted to evaluate the impact of financial performance, capital structure, and good corporate governance on entities. The approach used is quantitative with a causal associative method. The research observations utilize secondary data sourced from the financial statements of entities listed on the stock exchange during the 2020–2023 period. The research sample was determined using a purposive sampling technique based on predefined criteria, totaling 160 observations. The analytical method employed is multiple linear regression, preceded by classical assumption tests. The results reveal that financial performance and good corporate governance have a positive and significant effect on the quality of financial statements, while capital structure has a significant negative effect. Simultaneously, the three independent variables are proven to significantly affect the quality of financial statements, with a coefficient of determination of 68%. These findings support agency theory and signaling theory in explaining the financial reporting behavior of entities. The implications of this study indicate that improving financial performance and implementing good corporate governance can enhance the quality of financial statements. Furthermore, optimal management of capital structure is also necessary to reduce the risk of financial statement manipulation.

The development of information technology encourages government agencies to switch from manual systems to digital systems that are more efficient and accurate. One important aspect of office administration is recording the absence of village officials, which is often done conventionally so it is prone to errors, data manipulation, and takes longer in the recapitulation process. Based on these problems, this research designs and implements a Qr-Code based attendance system at the Palatta Village Government Office. The design of this system is to provide a faster, more accurate and transparent attendance solution by utilizing Qr-Code technology which is integrated into a web-based application. The system is built with main features such as user login, Qr-Code scanning, attendance history, as well as an admin dashboard to manage data and generate reports. The results of implementation and testing using the Black Box method show that all functions run as required. Testing on users also shows that the system is easy to use, speeds up the attendance process, and helps admins in monitoring and recapitulating data. Thus, this Qr-Code attendance system is suitable to be implemented as a substitute for manual methods to increase work efficiency and discipline in the village office environment.

Child grooming is a form of non-physical sexual abuse that involves gradual emotional manipulation, often making it difficult to detect. It typically begins with the abuser gaining the child’s trust and gradually introducing inappropriate behavior, with the goal of sexual exploitation. This study aims to explore the phenomenon of child grooming and the crucial role of guidance and counseling in preventing and managing such cases. The method employed is a literature review, analyzing various relevant scientific articles and research studies. The findings indicate that child grooming is influenced by several factors, including individual traits, family dynamics, and the use of digital media, which has become an increasingly prevalent platform for such abuse. Victims of grooming often experience significant psychological and social consequences, including trauma, emotional distress, and difficulty in forming healthy relationships. Guidance and counseling services are essential in the prevention, early detection, and intervention in grooming cases. These services provide support for both potential victims and their families, helping them understand and recognize the signs of grooming. Additionally, counseling plays a key role in victim recovery, offering psychological support to overcome the lasting impacts of abuse. This research underscores the need for proactive measures and comprehensive guidance and counseling strategies to address child grooming effectively.

This study aims to conduct a systematic synthesis of available empirical evidence to empirically ascertain the impact of Board of Directors' competence on earnings management practices in Islamic banking. The research employs a qualitative literature review approach. A literature search was performed on the Scopus database for the period 2010–2025, utilizing a combination of the keywords "Islamic bank," "Board of Director," and "Earnings Management." From an initial pool of 127 identified documents, a rigorous screening process based on inclusion and exclusion criteria yielded 53 reputable journal articles as the final units of analysis. Data analysis was conducted using thematic analysis to synthesize substantive findings. The synthesis results consistently confirm that Board of Directors' competence demonstrates a negative and significant impact on earnings management practices in Islamic banking. However, the effectiveness of this impact is not homogeneous. The principal findings identify three crucial boundary conditions: (1) The presence of specific expertise in finance and Sharia contracts at the board level serves as the primary differentiator of supervisory effectiveness; (2) The complementary interaction with the Sharia Supervisory Board (SSB) moderates the strength of this relationship; and (3) The regional institutional context (centralization model in Southeast Asia vs. decentralization in the GCC) significantly influences the effectiveness of governance in curbing the manipulation of discretionary accounts, including the Profit Equalization Reserve (PER).

This research examines Islamic legal protection for victims of social engineering crimes within the context of cybercrime. Social engineering is a form of digital crime that exploits psychological manipulation and trust to obtain personal data, system access, or financial benefits. Such crimes cause not only material losses but also immaterial harm, including psychological trauma, violations of privacy, dignity, and personal security. However, positive legal frameworks tend to prioritize offender punishment, while victim protection and recovery remain insufficiently addressed. This study adopts a qualitative approach with a normative-juridical research design, complemented by limited empirical insights. Data were collected through library research on Islamic legal sources—namely the Qur’an, Hadith, and fiqh jināyah—alongside statutory regulations on cybercrime and selected interviews with legal scholars and practitioners. The analysis employs a descriptive-analytical method grounded in the maqāṣid al-sharī‘ah framework, particularly the principles of ḥifẓ al-māl (protection of property), ḥifẓ al-‘irḍ (protection of dignity), and ḥifẓ al-nafs (protection of life and psychological security). The findings demonstrate that Islamic law provides a robust normative foundation for protecting victims of social engineering crimes. Such protection extends beyond retributive punishment through ta‘zīr and emphasizes restorative justice by prioritizing victims’ rights restoration, offender accountability, and public welfare. Islamic law is both adaptive and relevant in addressing contemporary cybercrime challenges and may serve as a humanistic, just, and responsive model for victim protection in the digital era.

The industrial revolution 4.0 has brought rapid advances in technology, one of which is artificial intelligence (AI). AI has the ability to imitate the human thought and action process in solving various problems. However, the implementation of AI raises legal problems related to responsibility for the negative impacts caused, such as cybercrime, information manipulation, privacy violations, and misuse of technology. Indonesia, as a country based on law, is faced with the challenge of regulating AI to be in line with technological developments. Currently, legal regulations in Indonesia do not specifically regulate the legal responsibility of AI. Positive laws, such as the Civil Code and the ITE Law, can be used interpretively, but are not enough to address the complexity of AI. Legal responsibility related to AI is debatable, whether it is imposed on the developer, owner, or user of AI. In addition, AI does not have a “mens rea” in criminal law, so that unlawful acts are more relevant to be imposed on the responsible human. To overcome this problem, legal reform or the creation of special regulations that comprehensively regulate AI are needed. These regulations must include privacy protection, data security, and criminal and civil liability due to the use of AI. With a clear legal framework, the risk of AI misuse can be minimized and its use can be optimized for the welfare of society.

Social media, initially projected as a democratic discourse space, has instead become trapped in the echo chamber phenomenon, narrowing the intellectual horizons of its users. This research aims to analyze the echo chamber phenomenon on social media through the lens of Max Horkheimer’s critical theory, specifically the concept of the "Eclipse of Reason." The method used in this study is qualitative descriptive with a literature study and philosophical analysis approach. The results indicate that social media algorithms have shifted objective reason into instrumental reason, where truth is measured solely by efficacy and confirmation of personal beliefs. The analysis in this article concludes that social media functions as an "eclipse of reason" machine that stifles the critical reasoning abilities of individuals. This process occurs when reason is no longer used to critically dissect reality but serves merely as a technical tool to adapt to homogeneous information flows. The death of critical reason is not merely a technical byproduct of algorithms but a manifestation of the dominance of formal rationality that sidelines human values in the digital sphere.

The rapid development of artificial intelligence technology, particularly deepfake, poses significant challenges to legal protection due to its potential misuse for identity manipulation, defamation, and other cybercrimes. This phenomenon highlights a gap between technological advancement and the readiness of legal regulations in Indonesia. This study aims to analyze forms of deepfake misuse and to assess the effectiveness of existing legal frameworks in providing legal protection and certainty. The research employs a normative legal method using statutory and conceptual approaches by examining legislation, legal doctrines, and relevant scholarly literature. The findings indicate that Indonesian positive law does not yet specifically regulate deepfake technology, resulting in law enforcement relying on general provisions of criminal law and the Electronic Information and Transactions Law. The implications of this study emphasize the urgency of regulatory reform and the formulation of adaptive legal policies to address digital technological developments in order to ensure legal protection and justice for society.

This research presents the development of a transaction data protection mechanism for a bouquet sales application by utilizing the Advanced Encryption Standard (AES) algorithm. The rapid growth of digital commerce has led to an increase in online transactions, which in turn raises serious concerns regarding the security of sensitive transaction data. Information such as customer identities, order details, delivery addresses, and payment data are vulnerable to unauthorized access, data leakage, and manipulation if not properly secured. To address these issues, this study applies the AES-128 encryption algorithm using a 128-bit secret key to secure transaction data before it is stored in the system database. The encryption process follows the standard AES workflow, including key expansion, initial transformation, multiple encryption rounds, and a final transformation stage. Decryption is restricted exclusively to authorized users who possess the correct encryption key. The research methodology includes system analysis, AES integration into the application, and functional testing of the encryption and decryption processes. Data integrity is validated by comparing the original plaintext with the decrypted output, while system performance is evaluated based on processing time and decryption accuracy. Experimental results indicate that the average encryption and decryption time remains under 10 milliseconds per transaction, without affecting system performance. The findings confirm that AES-128 effectively enhances transaction data confidentiality and integrity in the bouquet sales application

The Financial Services Authority (OJK) is responsible for overseeing Indonesia's capital market, and this paper outlines its functions and powers. In order to promote financial system stability, safeguard the public interest, and boost the financial services industry's competitiveness, the OJK was founded to develop an integrated regulatory and supervisory structure. The OJK's responsibilities encompass policy formulation, business license issuance, oversight, inspection, law enforcement, and administrative penalties for infractions. Even though Indonesia's capital market has grown quickly, it still faces substantial obstacles like illicit investment and large losses from scandals and market manipulation, which emphasize the need for robust and independent oversight.

Prompt injection has emerged as a critical security threat for Large Language Models (LLMs), exploiting their inability to separate instructions from data within application contexts reliably. This paper provides a structured review of current attack vectors, including direct and indirect prompt injection, and highlights the limitations of existing defenses, with particular attention to the fragility of Known-Answer Detection (KAD) against adaptive attacks such as DataFlip. To address these gaps, we propose a novel, hybrid, multi-layered detection framework that operates in real-time. The architecture integrates heuristic pre-filtering for rapid elimination of obvious threats, semantic analysis using fine-tuned transformer embeddings for detecting obfuscated prompts, and behavioral pattern recognition to capture subtle manipulations that evade earlier layers. Our hybrid model achieved an accuracy of 0.974, precision of 1.000, recall of 0.950, and an F1 score of 0.974, indicating strong and balanced detection performance. Unlike prior siloed defenses, the framework proposes coverage across input, semantic, and behavioral dimensions. This layered approach offers a resilient and practical defense, advancing the state of security for LLM-integrated applications.

Digital transformation has transformed the tourism promotion landscape through social media, travel marketplaces, and user-experience-based content. Visual, interactive, and rapidly disseminating digital information shapes destination images and influences traveler decisions. However, the lack of digital promotion standards allows for misleading promotional practices, visual manipulation, false testimonials, and exaggerated claims that have the potential to harm tourism consumers. This study aims to analyze the synchronization between the Electronic Information and Transactions Law (UU ITE) and the Tourism Law in overseeing digital tourism promotion. This study uses a normative juridical method with a legislative approach and a literature review of academic documents and related news. The research findings show that while both laws share the same goal of ensuring accurate and non-misleading information, neither provides specific technical standards for digital promotion. The ITE Law is general and does not specifically regulate tourism promotion, while the Tourism Law was drafted before social media became a primary tool for destination marketing. This has resulted in regulatory gaps and fragmented authority between the Ministry of Communication and Informatics, the Ministry of Tourism and Creative Economy, BPKN, and BPSK. This research recommends the establishment of derivative regulations related to digital promotion, ethical content standards, advertising transparency, and an integrated cross-agency oversight mechanism to protect tourism consumers in the digital space.

The 2018 financial statement manipulation case of PT Garuda Indonesia Tbk revealed a violation of the ethical principles of the public accountant profession and weak auditor independence in detecting irregularities in revenue recognition. This incident has created an urgency to empirically test the extent to which professional ethics influence auditor independence in preventing financial statement manipulation. This study aims to analyze the influence of public accountant professional ethics on auditor independence using quantitative research methods. Data were obtained through variable measurements using structured instruments which were then processed and analyzed using the SPSS application through validity tests, reliability tests, simple linear regression analysis, and t-tests to determine the significance of the influence between variables. The results of the study indicate that professional ethics has a positive and significant influence on auditor independence, where the stronger the application of ethical principles, the higher the level of auditor independence in carrying out their professional duties. The conclusion of this study confirms that the consistent application of professional ethics is a fundamental factor in maintaining auditor objectivity and preventing the recurrence of financial statement manipulation cases such as those that occurred at PT Garuda Indonesia Tbk.

Financial management, both in public and private organizations, is highly vulnerable to fraud and misappropriation of funds. The risk of fraud in financial reporting not only jeopardizes an organization's long-term financial health but also damages the reputation and trust of stakeholders. Professional ethics and integrity are key factors in ensuring good, efficient, and effective financial governance. Weak internalization of professional ethical values ​​among financial practitioners, such as manipulation of financial reports and unauthorized use of official funds, is often a major cause of misappropriation of funds. These cases can significantly harm an organization, as seen in violations of codes of ethics in various large companies. Therefore, strengthening professional ethics in financial management practices is crucial to prevent misappropriation of funds, fraud, or financial manipulation. A strong internal control system, coupled with a good ethical culture, can play a significant role in preventing and detecting these conditions. This study aims to identify factors that support and hinder the implementation of professional ethics in financial management and provide recommendations for improving integrity and accountability in fund management. It is hoped that the results of this study will help organizations strengthen governance, increase transparency, and reduce the risk of fraud through better implementation of professional ethics.

This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsistent application of ethical standards. Therefore, this article underscores that integrating professional ethics into organizational financial policies, procedures, and management systems is a key step in preventing fund misuse and strengthening stakeholder trust in the organization’s transparency and accountability.

Background: In the domain of corporate governance, the separation of ownership and control generates significant agency conflicts, primarily manifesting as Earnings Management (EM). Traditional reactive auditing methods fail to detect manipulation concealed within unstructured data, leading to high agency costs and diminished stakeholder trust. Objective: This study proposes an "AI Proactive Monitoring Model" utilizing Generative Artificial Intelligence to fundamentally enhance the monitoring mechanisms of Agency Theory. Methods: The research employs a qualitative conceptual framework analysis. It synthesizes Agency Theory with the Technology Acceptance Model (TAM) and Systemic Risk Theory to construct a novel strategic governance model. Results: The proposed model shifts governance from periodic sampling to real-time, continuous analysis of total data populations. By cross-referencing structured financial data with unstructured communications (e.g., emails, contracts), the system generates "Risk Narratives" that contextualize anomalies and flag opportunistic behavior immediately. Conclusion: The integration of AI significantly reduces information asymmetry and moral hazard by creating a "panopticon" effect. However, successful implementation requires distinct regulatory frameworks to manage the systemic risks associated with algorithmic reliance.

The phenomenonoccurring in various universities shows an increase in cases of academic fraud, such as cheating, plagiarism, research data manipulation, and misuse of technology in the learning process. This behavior not only undermines academic integrity, but also has the potential tocreate a mindset of cheating that carries over into the workplace. Integrityis a fundamental value that forms the moral foundation of every aspect oflife, both in education and in the workplace. In the context of higher education, students are expected not only to excel academically,but also to possess honesty, responsibility, and strong professional ethics.Accountants are future professionals who will be directly involved inthe management and financial reporting of organizations. This profession demandsa very high level of honesty and integrity, because the accuracy andreliability of financial reports form the basis for business and public decision-making. However, in practice, there are many cases of accounting fraud, such as budget mark-ups, financial statement manipulation, creative accounting, and data misstatement, which occur due to weak values of integrity and moral responsibilityamong individuals. If dishonest behavior has already been established during college—for example, in the form of cheating, manipulating assignment data, or falsifying lab reports—then the risk of bringing similar habits into the workplace will be even higher. Integrity is a core competency (core comp) that determines a person's quality as an organizational asset