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This study aims to examine the role of religious moderation education in shaping the professional ethics of moderate Muslim accountants. Amid recurring cases of financial statement manipulation, collusion with clients, and unethical pressure in the accounting profession, a strong moral foundation is needed that goes beyond mere compliance with technical standards. This research uses a literature review method, analyzing books, related journals, and articles concerning religious moderation, Islamic professional ethics, and accounting ethics codes. The findings show that the four pillars of religious moderation, namely national commitment, tolerance, an anti-violence attitude, and accommodation of local cultural values, are closely aligned with the core principles of the accountant's code of ethics, namely integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. Moreover, these pillars correspond with the spirit of Moderate Islam, namely tawassuth, i'tidal, tasamuh, musyawarah, ishlah, qudwah, muwathohah, and tawazun. This study concludes that strengthening religious moderation education, particularly through Al-Islam and Kemuhammadiyahan (AIK) courses in higher education, plays a strategic role in producing accountants who are principled yet not rigid, compliant with regulations yet humanist in professional practice

The fashion industry produces large amounts of textile waste, necessitating sustainable design solutions such as zero-waste fashion design. This study examines the application of zero-waste fashion using the fabric manipulation tucking technique to ready-to-wear clothing. The objective of this study is to determine how the tucking technique can be applied to zero-waste pattern design to produce efficient and aesthetically pleasing clothing. The research method used is Research and Development (R&D) with the ADDIE development model.The research results include five stages: In the analysis stage, the author examines the concepts of zero waste, the tucking technique, and ready-to-wear clothing. In the design phase, two zero-waste pattern concepts with variations of tucking were created as trials. Development was carried out through design validation and revisions based on expert input. Implementation was carried out with product production based on the refined final design. Finally, evaluation was carried out through product validation and final revisions until the product was finished. The results show that zero-waste design using the tucking technique can be implemented systematically, reducing waste and enhancing product uniqueness.Recommendations in this study highlight the importance of tucking stitch direction, accurate placement of zero-waste patterns, and the use of excess fabric as an additional tucking accent to reduce looseness and optimize fabric usage. Selection of appropriate fabrics to support the aesthetic results and effectiveness of the Tucking technique in ready-to-wear fashion products.

The rapid development of digital service platforms, particularly online motorcycle taxi services, has transformed modern economic transaction patterns, where the relationship between drivers and consumers is categorized as an ijarah (service lease) contract. However, in practice, various forms of breach of contract (wanprestasi) frequently occur and potentially harm one of the parties. This study aims to analyze the concept of the ijarah contract, identify the forms of wanprestasi, and review them based on Sharia Economic Law principles. This qualitative normative research employs a literature-based approach, utilizing secondary data from classical fiqh books, DSN-MUI fatwas, the Indonesian Civil Code, and reputable academic journals, which are analyzed descriptively-analytically. The findings reveal that breaches occur in three typologies: unilateral cancellation by consumers (ta'addi), negligence and fictitious account manipulation by drivers (taqshir and tadlis), and disproportionate cancel fee policies by platforms, indicating structural dzulm. From a sharia perspective, the settlement of wanprestasi requires compensation (ta'widh) calculated based on actual loss without riba elements, while classifying technical obstacles as force majeure under a fault-based liability approach. This study implies the need to reconstruct the digital ecosystem so that it is not only formally valid but also enforces substantive justice based on maslahah (public interest), al-‘adl (justice), mas,uliyyah (responsibility), and tawazun (proportional balance)

Political disinformation has become one of the most critical challenges in contemporary digital democracies due to the rapid expansion of social media ecosystems. This study investigates the effectiveness of machine learning approaches in detecting political disinformation across online platforms such as Twitter, Facebook, and political discussion forums. Using a qualitative research design with a content analysis approach, the study examines linguistic manipulation, emotional narratives, sentiment polarity, and behavioral communication patterns embedded in misleading political content. The findings indicate that deep learning models, particularly Long Short-Term Memory (LSTM) architectures, demonstrate superior performance in identifying contextual and semantic inconsistencies compared to traditional machine learning algorithms. The study also reveals that algorithmic amplification, echo chambers, and coordinated bot activities significantly contribute to the rapid spread of political misinformation. Furthermore, the research highlights the importance of ethical artificial intelligence governance, transparency, and digital literacy in strengthening democratic resilience and protecting information integrity within digital communication environments

Modern food supply chains, particularly those involving essential commodities like rice, often suffer from major challenges such as product fraud, inefficient record-keeping, and a lack of consumer trust. Traditional centralized systems are prone to data tampering, limited transparency, and poor traceability, making it difficult to verify the authenticity and origin of goods. To address these issues, our research introduces TraceRoot, a blockchain-based traceability framework designed to enhance transparency, accountability, and trust in agricultural supply chains.TraceRoot leverages the immutability and decentralization of blockchain technology to maintain a secure, distributed ledger that records every transaction and movement of goods across the supply chain. Each stakeholder including farmers, distributors, retailers, and consumers has role-based access to authenticated data through a user-friendly interface. The framework integrates smart contracts to automate transactions and digital signatures to verify the integrity of the data being uploaded, minimizing the risk of human error or manipulation

This study analyzes how digital interface design (UI/UX) and system architecture are manipulated to unethically extract user consent, resulting in personal data commercialization and massive online loan (pinjol) spam marketing. Employing a mixed-methods approach, this research combines descriptive quantitative analysis of digital user perception surveys with qualitative observations involving UI teardowns, privacy policy evaluations, and extensive literature reviews. Initial findings indicate a profound crisis of genuine informed consent, exacerbated by the deployment of dark patterns such as pre-ticked checkboxes, disguised opt-out architectures, and information overload engineered into legal documents. This systematic manipulation facilitates unauthorized personal data distribution to third parties under the guise of legitimate agreement, directly triggering privacy intrusions and psychological distress, including severe anxiety among data subjects. Philosophically and morally, these practices constitute a severe breach of Information Technology Professional Ethics (EPTI). Consequently, this study highlights the urgent need for developer accountability and advocates for the implementation of proactive, transparent ethical design frameworks compliant with Human-Computer Interaction (HCI) standards to reclaim digital autonomy.

The rapid advancement of information and communication technology has increased the need for data security and confidentiality in digital information exchange. Various threats, such as eavesdropping, data theft, and information manipulation, require effective security methods capable of protecting message content without attracting unauthorized attention. One of the techniques used to address this issue is steganography, which conceals secret information within digital media so that the existence of the message remains undetectable. This study aims to implement the Least Significant Bit (LSB) method on digital facial images as a medium for embedding secret messages and to evaluate the quality of the resulting stego images. The system was developed using the Python programming language with a Tkinter-based graphical user interface to facilitate the processes of message embedding and extraction. Prior to embedding, the secret message was secured using an XOR encryption operation with a specific key. The embedding process was performed by modifying the least significant bits of image pixels, resulting in minimal visual distortion. Experimental results indicate that the LSB method successfully conceals secret messages while maintaining the visual quality of the cover image. The evaluation produced low Mean Squared Error (MSE) values and Peak Signal-to-Noise Ratio (PSNR) values exceeding 85 dB, indicating a very high similarity between the original and stego images. Furthermore, the hidden message could be accurately extracted using the correct key, provided that the image had not undergone compression or manipulation. Therefore, the LSB-based steganography approach on digital facial images is proven to be an effective method for enhancing information security and confidentiality.

The development of social media, particularly TikTok, has played a significant role in shaping beauty trends and constructing ideal facial standards among young generations. The TikTok Beauty phenomenon not only provides diverse makeup references but also reinforces specific visual representations that influence perceptions of beauty. This study aims to examine the relationship between the TikTok Beauty phenomenon, the process of facial standardization, and its implications for the development of makeup techniques. A qualitative approach was employed through content analysis and literature review. Primary data were obtained from observations of popular TikTok videos under the hashtags #beautytrend, #makeup, and #tiktokbeauty, while secondary data were drawn from scholarly literature on beauty standards, social construction, and social media algorithms. The findings indicate that TikTok strengthens certain beauty standards such as fair skin, slim facial contours, and a flawless appearance which in turn influence techniques like complexion layering and visual manipulation. However, the platform also provides space for more inclusive and diverse beauty narratives. This study recommends enhancing aesthetic literacy to ensure that makeup practices prioritize diversity and the unique characteristics of each individual.

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 book on the City of God and the City of Man is a masterpiece by St. Augustine that is very influential in the history of philosophy and theology. This book contains the background of Augustine's philosophical and theological reflections on the accusation of the destruction of the Roman Empire against Christianity. The City of God described in Augustine's perspective is a city that prioritizes love for God. While the City of Man is a city that reflects self-love. The implications of both types of cities in Augustine's perspective are very relevant to be discussed in the discourse on the concept of statehood. This paper also aims to analyze the relationship between democracy and capitalism in the perspective of Augustine of Hippo's thought, especially through the concept of civitas Dei (City of God) and civitas terrena (World City). This study uses a qualitative method with a library research approach. The results of this study show that democracy and capitalism, although providing space for freedom, are vulnerable to deviations when not guided by the correct moral orientation. In light of Augustine's thought, the crisis in modern democracy such as; Money politics, media manipulation, and anarchic demonstrations reflect the dominance of self-love (amor sui) that characterizes the civitas terrena. Therefore, democracy can only operate fairly if it is rooted in moral values ​​that lead to the common good (Bonum communae).

The protection of sensitive information in the financial sector requires a security architecture capable of preserving confidentiality, integrity, availability, auditability, and regulatory accountability across multiple institutions. Conventional centralized security models remain vulnerable to single points of failure, unauthorized access, data manipulation, and limited transparency in inter-organizational data sharing. Blockchain offers tamper-resistant records, decentralized trust, and verifiable audit trails; however, its direct implementation in financial systems is constrained by scalability limitations, smart contract vulnerabilities, privacy leakage, and conflicts between immutable ledgers and data protection principles. This study aims to develop a blockchain-based data security system for protecting sensitive financial information by integrating permissioned blockchain and Zero-Knowledge Proofs. The proposed method adopts a consortium-oriented permissioned blockchain architecture, represented by Hyperledger Fabric, to ensure controlled participation, certificate-based identity management, endorsement policies, and auditable transaction validation. Smart contracts are designed as policy-enforcement components for consent management, access authorization, data commitment, revocation, and audit logging. Zero-Knowledge Proofs are incorporated to verify customer attributes, eligibility, and access rights without disclosing raw personal or financial data. Sensitive information is stored off-chain in encrypted form, while the blockchain records only cryptographic commitments, hashes, consent states, and audit events. The expected result is a security model that improves data integrity, controlled access, privacy-preserving verification, and compliance-oriented accountability while reducing unnecessary exposure of sensitive data on-chain. The implication of this research is the provision of a technically coherent framework for financial institutions seeking to adopt blockchain securely in regulated environments, especially where data confidentiality, auditability, and privacy compliance must be achieved simultaneously.

The book on the City of God and the City of Man is a masterpiece by St. Augustine that is very influential in the history of philosophy and theology. This book contains the background of Augustine's philosophical and theological reflections on the accusation of the destruction of the Roman Empire against Christianity. The City of God described in Augustine's perspective is a city that prioritizes love for God. While the City of Man is a city that reflects self-love. The implications of both types of cities in Augustine's perspective are very relevant to be discussed in the discourse on the concept of statehood. This paper also aims to analyze the relationship between democracy and capitalism in the perspective of Augustine of Hippo's thought, especially through the concept of civitas Dei (City of God) and civitas terrena (World City). This study uses a qualitative method with a library research approach. The results of this study show that democracy and capitalism, although providing space for freedom, are vulnerable to deviations when not guided by the correct moral orientation. In light of Augustine's thought, the crisis in modern democracy such as; Money politics, media manipulation, and anarchic demonstrations reflect the dominance of self-love (amor sui) that characterizes the civitas terrena. Therefore, democracy can only operate fairly if it is rooted in moral values ​​that lead to the common good (Bonum communae).

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.

Land dispute issues are still frequently occurring in Indonesia, one of the main causes being the issuance of duplicate land certificates originating from a centralized land administration system that is vulnerable to data manipulation and recording errors, despite the enactment of Law No. 5 of 1960 concerning Basic Agrarian Principles and its implementing regulations. Blockchain emerges as an information technology innovation based on decentralization that has the potential to strengthen legal certainty through a secure, transparent, and tamper-proof recording system. Normative support for digitalization is also reflected in Law No. 11 of 2008 concerning Electronic Information and Transactions and Law No. 27 of 2022 concerning Personal Data Protection, although its implementation in the national land system remains suboptimal. This study aims to examine legal regulations regarding blockchain implementation in Indonesia’s land administration system and to conduct a comparative analysis with Georgia. The research method used is normative legal research with a prescriptive and applied-technical approach, using statutory, comparative, and conceptual approaches. The findings show that Indonesian regulations already support the digitalization of land registration through policies of the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN). However, blockchain integration is still required, particularly through a hybrid system combining cloud computing and blockchain to prevent duplicate land certificates. Since 2016, Georgia has implemented blockchain in its land registration system, resulting in improved efficiency, transparency, and data security. Therefore, there is potential to adapt this model in Indonesia to enhance land administration, legal certainty, and the protection of land rights.

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.

Employee attendance is an important indicator to demonstrate the discipline and performance of village employees. The process of recording employee attendance previously at the Lumban Dolok Village Office was still done manually. This can cause problems such as incorrect data, slow report collection, and absenteeism. Therefore, the purpose of this study is to develop a web-based presence-monitoring information system that uses the Location-Based Service (LBS) method. The purpose of the LBS method is to ensure that the attendance process can be carried out only when employees are within a specified radius of the Lumban Dolok Village Office. This system uses latitude and longitude data from the user's device to calculate the geographic distance to the location's center point. The developed system uses the user's device's latitude and longitude to calculate the distance between the employee's location and the attendance center. Within a radius of 25 meters, the attendance process can only be carried out if the employee is within that radius; if they are outside the radius, then the attendance will be automatically rejected by the system. In this study, the waterfall system development method was employed, with PHP and UML. The results of the study show that this system can help the village office monitor employee attendance directly, speed up the collection of attendance reports, and reduce the risk of data manipulation. In addition, attendance reports are easily accessible by admins and village heads to assess employee performance. Thus, the web-based attendance information system using the LBS method is expected to improve compliance, transparency, and effectiveness of attendance management at the Lumban Dolok Village Office.

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.

This research looks into the moral breaches made by accountants and how well they follow the Financial Accounting Standards at PT Indofarma Tbk, a drug-making firm in Indonesia. The goal of the study is to find out what leads to financial wrongdoing. The research takes a qualitative approach by looking at audit papers and financial statements from the Supreme Audit Institution from 2020 to 2023. The results uncover various dishonest activities, including inflated inventory, fake transactions, and wrongful discounts. These actions led to a national loss of Rp 371.8 billion and broke the ethical standards of the accounting field, harming the reputation of both the accountants and the organization. The analysis of the findings is connected to theories about professional ethics and corporate governance. The theoretical input of this research aims to improve the understanding of how ethical violations influence the use of Financial Accounting Standards and the quality of financial reports in the pharmaceutical manufacturing sector. On a practical level, the study suggests ways to enhance internal checks and provide ethics training to boost the honesty of financial reporting. A limitation of this research is the reliance on secondary data, indicating that more studies with primary data are necessary for clearer findings.

This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.

Corruption is an extraordinary crime that significantly affects state stability, particularly when it involves civil servants (Aparatur Sipil Negara/ASN). Collective corruption reflects a structured pattern of organized crime within the bureaucratic system. This study aims to analyze the causative factors, modus operandi, and law enforcement constraints related to corruption committed collectively by civil servants. This research employs a normative legal method using conceptual and case approaches through the analysis of the Corruption Court Decision Number 25/Pid.Sus-TPK/2025/PN Mdn. The analysis is based on judicial considerations and legal facts revealed in the decision, which are examined through a criminological perspective. The results indicate that collective corruption by civil servants is influenced by internal and external factors reflected in judicial reasoning, including structural opportunities, weak supervision, and a permissive bureaucratic culture. The modus operandi involves hierarchical collaboration through budget manipulation, price mark-ups, and procurement fraud within the framework of participation (deelneming). Law enforcement constraints include aspects of legal substance, structure, and culture. Therefore, comprehensive legal policies are required through regulatory reform, institutional strengthening, and modernization of supervisory systems.