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The rapid development of Generative Artificial Intelligence (AI) technology has brought about significant changes in various fields, including higher education. One of its primary functions is to assist students in completing academic writing assignments. This study aims to explore the use of Generative AI in enhancing students’ academic writing skills and to identify the advantages and challenges faced in the field of education. The method used in this study is a literature review, analyzing various scientific works from both domestic and international sources regarding Generative AI, scientific writing, and higher education published between 2023 and 2025. The findings indicate that Generative AI can assist students in formulating ideas, structuring their writing, improving grammar, and boosting writing productivity. Additionally, this technology contributes to enhancing students’ confidence and efficiency in the academic writing process. However, various challenges were also identified, such as the risk of academic misconduct, excessive reliance on AI-generated content, and concerns regarding the accuracy and authenticity of information. Therefore, the use of generative AI must be accompanied by digital literacy and an understanding of ethical considerations to ensure its responsible use in educational settings. This study indicates that generative AI has great potential to improve academic writing skills when used appropriately and responsibly.

The abuse of authority by public officials within Indonesia’s governmental administration has become an increasingly urgent issue to address. Such misconduct undermines the fundamental principles of good governance  including transparency, accountability, and justice which are essential for ensuring efficient and effective government operations. This study aims to conduct an in-depth analysis of the forms of abuse of authority by public officials, the factors influencing such behavior, and its impact on the effectiveness of governance and public trust. The research employs a normative approach with a prescriptive legal method, analyzing legislation related to the abuse of authority as well as a case-based approach to explore the implementation of authority by public officials in governmental practice.The findings indicate that abuse of authority may occur in various forms, such as exceeding the limits of granted power, conflating different authorities, or acting arbitrarily for personal or group interests  all of which contradict the principle of legality governing governmental actions. Moreover, such practices negatively affect the quality of public services and tarnish the image of governmental institutions. The study also finds that although Law No. 30 of 2014 on Government Administration provides a clear legal framework, its implementation remains hindered by weak internal and external oversight systems. Therefore, this research recommends strengthening more effective supervision mechanisms, enhancing transparency in administrative decision-making processes, and involving the public in monitoring efforts to ensure that public officials exercise their authority in accordance with established objectives in pursuit of a clean and just government.

The increasing number of corruption cases involving School Operational Assistance (BOS) funds has become a serious challenge for the education sector in Indonesia. These cases not only undermine public trust in educational institutions but also hinder the achievement of equitable and quality education. This study aims to analyze the role of professional leadership in preventing and addressing the misuse of BOS funds within educational institutions. The research employs a qualitative approach through literature review and analysis of relevant regulations, scholarly publications, and documented corruption cases in the education sector. The findings indicate that professional leadership characterized by integrity, accountability, transparency, and strong ethical commitment plays a significant role in minimizing opportunities for corruption. Effective leaders are able to establish robust internal control systems, promote a culture of honesty, and ensure participatory financial management involving various stakeholders. Furthermore, continuous supervision and adherence to governance principles strengthen institutional resilience against financial misconduct. The study implies that strengthening leadership capacity and ethical values among educational leaders is essential for improving financial governance and fostering public confidence in educational management. Professional leadership is therefore a crucial factor in supporting clean, transparent, and sustainable education administration.

The implementation of a reward and punishment system is considered capable of improving employee work discipline. Rewards are given to encourage employee morale, while punishments are given as a reminder of the consequences of misconduct. This study aims to describe the implementation of the reward and punishment system in the Civil Service. Through a qualitative approach with in-depth observation, structured interviews with employees, and documentation studies. The results of the study found that the implementation of the reward and punishment system has been carried out well, with rewards given based on the level of discipline and performance of employees, while punishments are given based on the type of violation committed. The rewards given include Additional Employee Income, the Satyalancana Karya Satya award, exemplary employee awards, internship certificates, and retirement awards. Meanwhile, the punishments given include verbal warnings, written warnings, deductions from Additional Employee Income, and severe sanctions for employees with serious violations.  

This qualitative literature review explores the role of behavioral nudging as a tool for enhancing corporate ethics and curbing organizational misconduct. Drawing on empirical and theoretical studies from behavioral ethics, organizational psychology, and compliance management, the review examines how subtle interventions—such as reminders, social norm cues, and visual prompts—can influence ethical decision-making in the workplace. The findings suggest that nudges are effective in reducing ethical fading, improving compliance, and reinforcing ethical culture when aligned with organizational values and context. However, concerns regarding manipulation, cultural adaptability, and long-term efficacy remain. This review highlights the importance of integrating nudging within a broader ethical infrastructure and calls for future research on scalable, transparent, and culturally sensitive applications of ethical influence in diverse organizational settings

Malpractice in dental health services has become a complex legal issue as public awareness of service quality and patient rights continues to increase. The enactment of Law Number 17 of 2023 on Health introduces important changes in regulating the legal accountability of medical personnel, including dentists, particularly in relation to criminal liability for malpractice. This study analyzes the forms of dental malpractice and the criminal responsibility of dentists under the new Health Law. The research uses an empirical legal method with sociological and statutory approaches. Data were obtained through interviews and a review of relevant legislation, legal doctrines, and court decisions. The results show that dental malpractice can arise from negligence, failure to comply with professional standards, violations of standard operating procedures, and the absence or disregard of informed consent. Law Number 17 of 2023 stipulates that criminal liability for dentists can only be applied after a recommendation from the Professional Discipline Board, ensuring a clear distinction between inherent medical risks and professional misconduct. This framework is designed to provide balanced legal protection for both patients and dentists while strengthening legal certainty in malpractice case resolution. Consequently, dentists must understand professional standards and criminal liability mechanisms to practice responsibly and professionally.

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance on financial misreporting, with investor attention as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2019–2022 period. The theoretical framework is grounded in Agency Theory and Legitimacy Theory to explain the role of ESG as an internal control mechanism and a means of gaining external legitimacy. The research employs a quantitative approach using secondary data from annual reports and sustainability reports. Financial misreporting is proxied by earnings management measured through discretionary accruals, while ESG performance is assessed using the GRI Standards index, and investor attention is proxied by institutional ownership. Data analysis was conducted using multiple regression and Moderated Regression Analysis (MRA). The findings reveal that all three ESG dimensions (environmental, social, and governance) have a significant negative effect on earnings management. Institutional investor attention is found to strengthen the negative relationship between environmental and social aspects with earnings management, but weaken the influence of governance. These results indicate that institutional investors tend to be more responsive to environmental and social issues compared to governance aspects. Practically, this study provides empirical evidence that ESG implementation can serve as a control instrument against financial misreporting in the banking sector, while theoretically enriching the literature on investor moderation in the relationship between ESG and earnings management practices.

The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fundamental pillars for accountants in producing reliable financial information. Ethical misconduct can lead to declining public trust, weakened corporate governance, and increased legal and reputational risks. Therefore, ethical education, regulatory supervision, strengthened moral awareness, and effective internal control systems are essential to prevent financial reporting manipulation. Professional more than just an normative obligation but a strategic element in safeguarding the credibility of the accounting profession and ensuring economic stability.

This study examines Christian ethics in responding to the moral crisis of young people in the digital era. The development of social media, algorithmic culture, and the attention economy has shaped how young people construct identity, manage desire, build relationships, and make moral decisions. The central issue explored in this study is not merely digital misconduct, such as hoaxes, cyberbullying, pornography, self-display culture, and social media addiction, but the fracture of Christian self-awareness that separates faith from everyday digital practices. This research employs a descriptive qualitative method through library research and theological-ethical analysis. The data were analyzed through thematic reduction, categorization of digital moral issues, and interpretation based on Christian ethical principles. The findings show that the digital moral crisis must be understood as a problem of identity, desire formation, and character development. Therefore, this study constructs a model of digital Christian ethics consisting of digital moral literacy, digital character discipline, digital discipleship community, and digital witness. The implication is that families, churches, and Christian educational institutions must develop systematic, contextual, and transformative digital ethics formation.

This research aims to provide a description of the communication phenomenon that occurs between students and parents, students and teachers, and students and the community environment. The research is motivated by the misconduct of students such as truancy, lying, and frequent prayer. This study uses a qualitative approach. Data were collected through observations, interviews, and documentation. Data analysis was conducted by data collection, data reduction, presenting data in textual form, and verification leading to data conclusion. The results of the research show that: 1) The implementation of a good three center communication in education is crucial to maintaining the Qur'anic character of students, as various factors such as religious, socio-economic, and stakeholders' communication understanding influence students' character; 2) Students receive good guidance at school, moderately at home, and inadequately at the surrounding environment, thus the communication concept to foster Qur'anic character does not run optimally. This research provides important contributions in the field of fostering Qur'anic character, particularly in SMP Negeri 1 Camplong. The conclusion of this research is that the role of family and the environment greatly influences the process of fostering the Qur'anic character of students. The importance of this role is vital in conscious efforts to improve students' Qur'anic character.

Fraud is an unlawful act characterized by intentional misconduct, malicious intent, manipulation, concealment, and abuse of trust, deliberately committed by individuals or groups to gain personal benefits. Financial statement fraud can result from various factors such as weak internal control systems, financial pressures, and organizational culture. This study focuses on understanding the factors influencing the occurrence of financial statement fraud in rural banks (BPR) in Denpasar City. A total of 204 respondents from 22 BPRs were selected using purposive sampling. The study reveals that internal control systems do not have a significant effect on the tendency to commit financial statement fraud. However, financial pressure was found to have a positive and significant impact on the likelihood of financial statement fraud, suggesting that employees or management under financial strain may resort to fraudulent activities. On the other hand, organizational culture, characterized by ethical practices and strong values, showed a negative and significant effect, indicating that a strong ethical culture helps reduce fraudulent behavior in BPR

The concept of “urgent violation” as regulated in Article 52 paragraph (2) of Government Regulation No. 35 of 2021 introduces a new ground for employment termination (PHK), granting employers the authority to unilaterally terminate workers. However, this provision lacks a clear definition and objective parameters, creating legal uncertainty and potential misuse. This study employs a normative juridical method with a descriptive-analytical approach through literature review of legislation, Constitutional Court decisions, and labor law literature. The findings indicate that the clause on “urgent violation” often emerges from unequal bargaining positions between employers and workers, thereby failing to fully satisfy the principle of consensualism as a requirement for valid agreements. Substantively, this provision resembles the “serious misconduct” norm under Article 158 of the Manpower Law, which was annulled by the Constitutional Court through Decision No. 012/PUU-I/2003 for violating the presumption of innocence and workers’ constitutional rights. Consequently, the regulation on “urgent violation” risks repeating the same legal shortcomings and contradicts the spirit of labor law, which emphasizes that termination of employment must be avoided and only used as a last resort (ultimum remedium), as affirmed in Article 151 of the Manpower Law.

This research positions tourism as a key driver for rural economic transformation via the Community-Based Ecotourism model. Lubuk Langkap Nature Tourism Village, South Bengkulu, has excellent natural assets (pristine), such as clear rivers and tropical forests, supported by good social capital. However, this potential is structurally constrained by a Severe Institutional Crisis within the Village-Owned Enterprise, marked by informal management, lack of standard accounting, and vulnerability to moral hazard risk (misconduct). The Main Thesis asserts that this institutional crisis is not merely a technical issue but a major root problem that weakens Social Capital, damages community Capability, and risks permanent environmental damage. The study uses in-depth strategic analysis focusing on the New Institutional Economics and an integrated SWOT framework, employing interpretive descriptive qualitative methods. The analysis formulates an integrated Community-Based Ecotourism development strategy within a Governance framework that is Strengthened by Risk a system designed to become more resilient when facing shocks (moral hazard risk). The Integrated Action Strategy includes: (1) Establishing Exclusive Village-Owned Enterprise Regulatory Control Rights over the entrance gate and Environmental Carrying Capacity; (2) Implementing a physical Daily Public Financial Dashboard to prevent misconduct; and (3) Legalizing Village Regulations (Perdes) on Conservation Zoning and Maximum Daily Visitor Limits. Implementing a Niche Premium Operational Business Plan (OBP), detailing a High Pricing Strategy (including a Conservation Fee) and a fair Proportional Revenue Sharing Formula, is key to achieving improved welfare and ecological sustainability in South Bengkulu.

This article employs a Critical Literature Review (CLR) approach, analyzing studies from 2013–2025 that include academic papers, nationally accredited journals (Sinta 2–4), and reputable international journals indexed by Scopus (Q1–Q4) to understand systemic fraud and audit failure in Indonesia.Previous re-search has mostly explained fraud from individual or organizational views, while few have addressed structural factors such as the normalization of fraud, weak regulatory oversight, and the crisis of auditor legitimacy. The synthesis reveals four main issues. First, systemic fraud in Indonesia has shifted from in-dividual misconduct to a structured socio-economic phenomenon rooted in culture. Second, auditing as a control mechanism remains technically focused, often failing to uncover collusive fraud involving top management. Third, an expectation gap exists between unqualified audit opinions and public demands for assurance against corruption, reducing trust in auditors. Fourth, conflicts of interest arising from audit fee dependence, weak regulation, and limited adoption of audit technology and forensic analytics indicate the need for institutional reform. Therefore, this article calls for an integrative framework that connects individual, organizational, regulatory, and socio-cultural dimensions to address systemic fraud and rein-force public accountability in Indonesia.

The misuse of social media in Indonesia has become an increasingly concerning issue, particularly among teenagers and university students who lack awareness of the legal consequences of digital activities. Students at Universitas Teknologi Mataram (UTM), as active social media users, are vulnerable to committing violations, whether consciously or unconsciously, due to limited understanding of the Information and Electronic Transactions Law (UU ITE). To address this, digital law literacy is necessary to help students become more aware of existing legal boundaries and to encourage them to use social media as a positive tool for self-development and academic purposes. This community service program was designed to provide digital law education as a preventive measure against social media misuse among students. The methods employed included interactive socialization through lectures, discussions, case studies, and the distribution of legal literacy materials such as leaflets and infographics. The results showed an improvement in students’ understanding of the importance of ethics, legal compliance, and the risks of digital misconduct, including hate speech, hoax dissemination, and other online violations. The program also introduced the latest provisions of Law No. 1 of 2024 concerning the amendment of Law No. 11 of 2008 on Information and Electronic Transactions (UU ITE). Overall, this activity highlights the importance of continuous digital law education to encourage UTM students to be wiser, more critical, and responsible in their use of social media.

Corporate corruption poses a significant threat to economic stability and public trust. Traditional punitive sanctions, such as substantial fines or dissolution, often fail to achieve restorative justice and can lead to unintended consequences, including harm to innocent employees and stakeholders. This paper explores the imperative of developing alternative sanctions for corporations implicated in corruption cases, with a central focus on establishing a framework grounded in fairness. Through a normative juridical research method employing statutory, comparative, and conceptual approaches, this study analyzes the limitations of the current punitive paradigm. It examines various alternative sanctions, including Deferred Prosecution Agreements (DPAs), Non-Prosecution Agreements (NPAs), corporate monitorship, and mandatory compliance program overhauls. The findings indicate that these alternatives offer a more flexible and effective mechanism for balancing accountability with corporate rehabilitation. They create opportunities to incentivize self-reporting, cooperation, and genuine internal reform. This paper concludes that by integrating principles of proportionality, restorative justice, and forward-looking prevention into the legal framework, a fairer and more effective corporate sanctioning system can be developed. Such a system would not only penalize misconduct but also foster a culture of corporate integrity and contribute more effectively to the broader fight against corruption.

This study aims to analyze violations of accounting professional ethics at PT Indofarma Tbk, a state-owned pharmaceutical company in Indonesia. The case gained public attention following an investigative audit report by the Audit Board of the Republic of Indonesia (BPK), which revealed financial statement manipulation causing state losses amounting to IDR 371.83 billion. This research employs a qualitative approach using a case study method. Data were obtained through the analysis of financial statements, BPK audit findings, as well as relevant literature and publications. The findings indicate violations of several fundamental ethical principles, including integrity, objectivity, professional competence, confidentiality, and professional behavior. The main contributing factors, based on the fraud triangle theory, are financial pressure, opportunity arising from weak internal controls, and rationalization by management. This case emphasizes the importance of implementing professional accounting ethics and strong oversight in the preparation of financial statements to maintain public trust and corporate integrity. The study implies the urgent need to strengthen internal control systems and enforce ethical standards as preventive measures against fraud.

Tradition betimbang is a traditional ceremony performed for children born in the month of Safar. This tradition has been carried out for generations and is still preserved today by the local community. Betimbang tradition is a traditional ceremony performed for children born in the month of Safar. This tradition has been carried out for generations and is still preserved to this day by the local community. This research aims to analyze the contribution of local culture in early childhood learning as a character development effort. Local culture has an important role in shaping children's identity and character from an early age. The used study methodology is descriptive qualitative, using data gathering approaches such as in-depth interviews and documentation. The findings indicated that the betimbang custom is still practiced by the population of Tanjung Intan Village as a hereditary cultural legacy. This ritual is observed for children born in the month of Safar, since this month is seen undesirable. The betimbang ritual procession encompasses the phases of begansai, buang-buang, fresh flour preparation, weighing the kid with apam cake, and hair cutting. The community believes that this custom may deter youngsters from misconduct and adversity. Researchers discovered that this practice cannot serve as the only metric for children's character development; it must be supplemented by effective parenting from guardians. The betimbang tradition embodies religious principles and communal cooperation that is upheld by the local community

Whistleblowing is a vital mechanism for exposing unethical practices and ensuring accountability in organizations. This systematic literature review explores the interplay between the Theory of Planned Behaviour (TPB) and social influence factors—conformity, compliance, and obedience—in shaping whistleblowing behaviour. The review examines empirical and theoretical studies from 2004 to 2024 to identify how TPB constructs (attitudes, subjective norms, and perceived behavioural control) integrate with social influence dynamics to influence the intention and action of whistleblowing. The findings highlight that attitudes toward whistleblowing, shaped by personal ethics and organizational culture, significantly influence individuals’ willingness to report misconduct. Subjective norms, reflecting the perceived social pressure to act or remain silent, often intersect with conformity and compliance, either encouraging or deterring whistleblowing. Perceived behavioural control, influenced by organizational support structures and fear of retaliation, determines the feasibility of acting. The role of obedience to authority emerges as a double-edged sword, where supportive leadership fosters whistleblowing while hierarchical pressures discourage it. Furthermore, the review underscores the importance of ethical climates and whistle-blower protection mechanisms in mitigating the negative impact of social pressures. It also identifies gaps in existing research, including the limited exploration of whistleblowing in diverse cultural contexts and the lack of longitudinal studies examining long-term impacts. This study contributes to the literature by providing an integrated framework that combines TPB and social influence theories to understand whistleblowing behaviour. It offers practical insights for policymakers and organizational leaders to design interventions that encourage ethical reporting and protect whistle blowers.

Misconduct is an act that violates applicable legal provisions and contravenes professional norms. In the context of banking, violations of financial discipline and professional standards can have a serious impact on the financial stability and reputation of the institution. This research analyzes violations of financial discipline law committed by employees in lending at Bank BRI, based on a case study of Decision No. 10/G/2013/PHI/PN.KPG. These violations included non-compliance with lending procedures, abuse of authority, and violation of professional ethical standards set by the bank. This research uses a normative juridical approach, which focuses on the study of applicable legal norms through the analysis of legal documents and related literature. In its decision, the panel of judges considered evidence and witness testimony that showed negligence and non-compliance by the Account Officer. The implementation of sanctions for these violations is expected to provide a deterrent effect and improve compliance with financial discipline and professional standards. The study also identifies the steps taken by Bank BRI to improve its supervisory system and training for employees to prevent the recurrence of similar violations in the future. This study makes an important contribution to understanding the dynamics of financial discipline law violations in the banking sector and the remedial measures that need to be taken.