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The Regional Regulation Formation Agency (Bapemperda) is a legislative body under the Regional People's Representative Council (DPRD) that plays a key role in the creation of regional regulations. This study analyzes the function of the Bapemperda of the West Java Provincial DPRD in 2025 throughout the entire regulation formation process using a qualitative approach. The results show that Bapemperda carries out strategic tasks including the preparation of Propemperda (Regional Regulation Proposals), coordination and harmonization of Draft Regional Regulations (Raperda), monitoring discussions, and evaluating the content of the material. In 2025, Bapemperda established 10 Draft Regional Regulations (Raperda) (3 proposed by the DPRD and 7 proposed by the Governor). Bapemperda functions as a bridge for political communication and quality control of regional regulations. Its effectiveness is influenced by coordination, member professionalism, and consistent application of regulatory principles. Challenges faced include time constraints, complexity of substance, and political dynamics. The study recommends strengthening institutional capacity and optimizing the documentation system to support good governance.

Business legality is an urgent need for MSMEs, particularly in the food sector, which faces strict regulations and high risks to food safety. However, many MSMEs still lack a Business Identification Number (NIB) or Intellectual Property Rights (IPR) protection due to low digital literacy and a lack of understanding of licensing procedures. This situation emphasizes the urgency of mentoring so that MSMEs can operate legally and be legally protected. This Community Service Program (PKM) aims to assist the Golden Kriuq MSME in obtaining an NIB and increase business owners' understanding of the importance of IPR, branding, and digital marketing. The implementation method uses a qualitative approach through observation, interviews, education, documentation, and direct mentoring. Activities carried out include NIB registration through the OSS Indonesia application, logo, banner, and menu design, business Instagram account creation, location determination on Google Maps, and education on the stages of brand registration through the DJKI system. The results show that Golden Kriuq successfully obtained an NIB, has a more consistent visual identity, and has a more professional digital presence. The program's impact is evident in increased awareness of legality, digital administration readiness, and businesses' ability to compete more professionally and sustainably.

This study aims to analyze the strategic role of the Information and Documentation Management Officer (PPID) of the General Elections Commission (KPU) of Palangka Raya City in supporting the strengthening of democracy and public participation at the local level. This research uses a qualitative approach with a descriptive-analytical design through documentary studies on regulations, internal policies of KPU, PPID service reports, and public information request data, enriched with observations of the information service mechanisms both offline and online. The results show that, normatively and structurally, the PPID of Palangka Raya City KPU has carried out its functions in accordance with the provisions of Law No. 14 of 2008 and KPU Regulation No. 22 of 2023. The information service procedures, response time limits, and the use of the E-PPID system reflect the institutional commitment to the principle of transparency. However, the level of utilization of public information services is still relatively low and dominated by the academic community, particularly students. Additionally, there have been no recorded requests for information from disabled groups, despite the provision of disability-friendly facilities. These findings indicate a gap between administrative information openness and substantive public participation. This study concludes that strengthening the role of PPID in the future should be directed toward public communication strategies, political education, and inclusive approaches so that information openness does not stop at regulatory compliance but can make a tangible contribution to the consolidation of a participatory and just local democracy.

State-based conservation in Indonesia often faces institutional failure and social resistance, resulting in continued deforestation. Conversely, Indigenous conservation models in West Java, specifically the Leuweung Larangan (forbidden forest), demonstrate significant ecological resilience. However, the legal standing of these customary practices within Islamic jurisprudence remains under-theorized, creating a dichotomy between Adat (custom) and Sharia. This study proposes a juridical reconstruction of the Sundanese taboo mechanism (Pamali) as Jarimah Ta’zir (discretionary sanction) to strengthen environmental law enforcement. Utilizing a socio-legal approach and ecological hermeneutics, this research analyzes Yusuf al-Qardhawi’s concept of Fiqh al-Bi’ah and Seyyed Hossein Nasr’s sacred science, alongside relevant empirical data on Indigenous forest governance. The findings demonstrate that Leuweung Larangan structurally manifests as Hima Syar’i (sacred protected zone). Operationally, Pamali functions not merely as a cultural myth, but as a preventive legal instrument (Sadd al-Dzari’ah) where environmental violations constitute religious criminal acts. This creates a "Sundanese Eco-theology" model that establishes a double-layered compliance system—social sanctions and theological liability—proving more effective for carbon preservation than state regulations alone. The study recommends integrating this model into the Green Constitution framework to resolve tenurial conflicts and enhance climate resilience.

This study aimed to analyze the implementation of policies prohibiting illegal fishing practices involving the use of explosives, poisons, and electric shock devices in Sanga-Sanga District, Kutai Kartanegara Regency. Although regulations and extension activities related to the prohibition have been established, illegal fishing practices continue to occur as of 2025. The findings reveal that some fishermen still use poison and electric shock due to economic reasons and the perception that these methods yield greater catches. However, such actions cause losses to other fishermen by reducing the quality of the catch and damaging the aquatic ecosystem. The community is aware of these violations but is reluctant to report them due to fear of threats from the perpetrators. Efforts by fisheries extension officers to establish community-based surveillance groups (Pokmaswas) have not been optimal due to low public participation. Collaboration between provincial fisheries supervisors and the local marine police (Polairud) has resulted in joint patrols that successfully apprehended two perpetrators of illegal fishing, yet law enforcement has not produced a deterrent effect. Moreover, the program to replace destructive fishing gear with environmentally friendly alternatives for fishermen willing to transition has not been realized due to budget constraints. Based on these findings, it is necessary to strengthen integrated surveillance, provide legal protection for whistleblowers, accelerate the implementation of sustainable fishing gear programs, and enhance public awareness of legal and ecological issues.

This study aims to analyze the perceptions of students from various majors regarding the urgency of legal protection for the Napoleon wrasse (Cheilinus undulatus), a rare and endangered marine species that plays a crucial role in maintaining the balance of coral reef ecosystems. This fish faces serious pressure due to overexploitation and illegal trade, thus requiring special attention from a legal and conservation perspective. This study used a qualitative descriptive approach with purposive sampling technique, involving students from marine, fisheries, environmental, and legal departments. Primary data were collected through a questionnaire designed to elicit respondents' insights, level of understanding, and recommendations regarding the protection of this species. The data obtained were then analyzed using thematic analysis to identify patterns of perception and key ideas. The results showed that the majority of students considered legal protection for the Napoleon wrasse to be very urgent. They advocated for strengthening regulations, stricter law enforcement, increased surveillance in water areas, education for coastal communities, development of conservation and cultivation programs, and strengthening international cooperation. The implications of this study emphasize the importance of a comprehensive and collaborative protection strategy to support the sustainability of marine resources.

International criminal law is a crucial instrument within the international legal system designed to address serious crimes that transcend national jurisdiction, such as genocide, war crimes, and crimes against humanity. International criminal law serves as a means to uphold justice, maintain international order, and prevent impunity for perpetrators of serious crimes that have a broad impact on the global community. This study aims to examine the enforcement of international criminal law in the modern era, emphasizing law enforcement mechanisms and the role of cooperation between states and international institutions. The research method used is normative juridical research, with an approach to relevant laws and regulations, legal doctrine, and court decisions. The results indicate that the effectiveness of international criminal law enforcement still faces various obstacles, primarily stemming from state political interests, weak commitment to international cooperation, and inconsistencies between legal norms and their implementation. The principle of complementarity is a fundamental element of this system, as it positions states as the primary actors in the prosecution process, while international judicial institutions play a complementary role if national mechanisms are ineffective. Furthermore, harmonization of national laws with international criminal law provisions and strengthening cross-border cooperation are determining factors in the success of law enforcement. This study concludes that synergy between states and international institutions, accompanied by strong political commitment, is a key prerequisite for the realization of a just and sustainable international criminal law enforcement system.

The rapid development of digital technology has significantly transformed financial transactions in Indonesia, particularly through the growing use of e-wallets as practical and efficient payment tools. In a country with a Muslim-majority population, ensuring that e-wallet services comply with Islamic principles—free from riba, gharar, and maysir—is essential. This study aims to analyze Indonesia’s legal politics in regulating the use of e-wallets within the Islamic financial system and to assess their alignment with sharia principles. This research employs a normative juridical method with a qualitative descriptive approach by examining laws, regulations, and fatwas related to sharia-based fintech. The findings indicate that the Indonesian regulatory framework—through the OJK, Bank Indonesia, and DSN-MUI—has attempted to harmonize policies to support sharia-compliant digital financial services. However, several challenges remain, including limited e-wallet platforms with sharia certification, low digital sharia literacy among users, and the absence of detailed technical regulations specific to sharia e-wallet operations. This study recommends strengthening regulatory guidelines, increasing public literacy, and enhancing collaboration between regulators and the fintech industry to promote the development of sharia-compliant e-wallets that are secure, innovative, and aligned with Islamic financial principles.

This study analyzes the implementation of Islamic inheritance law (mawaris) in contemporary Muslim society as a means to realize justice and blessing (barakah) in the distribution of inherited wealth. The research is motivated by the growing number of inheritance disputes caused by limited understanding of faraid principles, the persistence of customary inheritance practices, and the coexistence of national legal systems that often diverge from Islamic inheritance regulations. These conditions frequently lead to unequal distribution and family conflicts. The study aims to examine the relevance of mawaris in modern contexts and to explore how its application, when aligned with the objectives of Islamic law (maqasid al-shariah), can address current social challenges. Employing a qualitative method with a normative library research approach, the study draws on primary sources such as the Qur’an, Hadith, and classical fiqh texts, as well as secondary sources including contemporary books and scholarly journal articles. Data were analyzed through content analysis to identify key concepts and arguments regarding the contemporary application of mawaris. The findings show that proper implementation of Islamic inheritance law fosters justice, minimizes family disputes, strengthens kinship ties, and safeguards the blessing of wealth. Nevertheless, insufficient public literacy on Islamic inheritance law and the dominance of non-sharia considerations remain significant barriers. Therefore, the study underscores the need for enhanced public education, greater involvement of religious scholars in inheritance mediation, and contextual integration of Islamic legal principles to ensure fair and beneficial inheritance distribution in modern Muslim families.

This study aims to analyze the role and effectiveness of Islamic monetary policy in Indonesia in facing digital transformation, particularly through the instruments of Sertifikat Bank Indonesia Syariah (SBIS) and Sukuk Bank Indonesia (SukBI). The digital transformation of the national financial system demands an adaptive monetary policy that remains grounded in the principles of maqashid shariah. In the context of Islamic economics, monetary policy not only functions to regulate the money supply and maintain price stability but also ensures the realization of justice and economic welfare. This research employs a descriptive qualitative approach, using literature-based data collection from official publications of Bank Indonesia, the Financial Services Authority (OJK), and relevant academic references on Islamic monetary policy. The analysis adopts an inductive approach by examining the roles of SBIS and Sukuk BI in supporting the stability of the Islamic financial system and their alignment with maqashid shariah values such as al-‘adl (justice), al-wudhuh (transparency), and ar-rawaj (circulation of wealth). The findings indicate that digitalization has positively impacted the efficiency and transparency of Islamic monetary instruments, where SBIS plays a role in regulating the liquidity of Islamic banks in a non-usurious manner, while Sukuk BI serves as an essential instrument in maintaining national economic stability. Nevertheless, challenges remain, including the limited digital infrastructure for Islamic finance and the need to strengthen regulations to ensure that digital monetary systems remain consistent with sharia principles.

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.

This paper discusses the role of the global minimum tax in addressing tax avoidance by multinational corporations in Indonesia. This policy is the result of an agreement between the OECD/G20 (Organization for Economic Co-operation and Development) in the Base Erosion and Profit Shifting (BEPS) 2.0 project, which aims to reduce global tax avoidance practices by multinational corporations (MNEs). With a minimum rate of 15%, the GMT is expected to create fiscal justice and strengthen the tax base in developing countries like Indonesia. This research uses a qualitative approach based on a review of literature from the OECD, IMF, and academic journals. The analysis shows that the implementation of the GMT has positive potential in increasing state revenues, but also poses administrative challenges and the risk of reducing investment competitiveness. The Indonesian government needs to adjust tax regulations and strengthen fiscal administration capacity to optimize the benefits of this policy. This study also confirms the importance of international cooperation in the successful implementation of the GMT and reducing the potential for tax avoidance by multinational corporations. Furthermore, regular monitoring and evaluation are needed to assess the impact of this policy on the Indonesian economy and to ensure that the implementation of the GMT does not hinder economic growth and investment in strategic sectors.

This study aims to analyze the factors determining the growth of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a literature review approach. MSMEs make a significant contribution to the national economy, but their growth still faces various structural barriers. Based on the results of the literature review, it was found that access to capital, human resource quality, managerial capacity, innovation, digitalization, marketing strategies, and government policies are the main factors influencing MSME growth. Limited capital and low financial literacy are dominant obstacles that hinder business expansion. Furthermore, weak managerial capacity and digital competency prevent many MSMEs from optimally exploiting market opportunities. Innovation and the use of digital technology have been proven to increase efficiency and marketing reach, but the adoption rate remains low. External factors such as government regulations, simplified licensing, and support from empowerment programs also play a significant role in creating a conducive business climate. This study emphasizes that MSME development requires a comprehensive approach that integrates internal aspects of business actors and structural government support. The research results are expected to serve as a reference for academics, policymakers, and MSME actors in formulating more effective development strategies.

This study examines the implementation of the Coretax system in preparing electronic withholding tax slips (e-Bupot) and submitting Monthly Income Tax Article 21 (PPh 21) Returns at PT RSA. Coretax, launched by the Directorate General of Taxes (DGT) and officially implemented on January 1, 2025, is part of the government’s effort to modernize tax administration and improve taxpayer compliance. The research uses a qualitative descriptive method with a case study approach. Data were obtained through interviews with personnel responsible for PPh 21 administration, direct observation of e-Bupot preparation and monthly tax return filing through Coretax, and documentation review of tax reports and withholding slips. The analysis compares PT RSA’s practices with applicable tax regulations and identifies technical challenges during system use. The results show that PT RSA has complied with prevailing regulations, including the application of the Average Effective Rate (TER) and the utilization of Coretax for tax administration. However, technical constraints remain, particularly unstable internet connections and slow Coretax server performance during peak reporting periods, leading to data entry delays and upload failures. Therefore, improvements in system stability and performance are needed to support timely reporting and optimal tax compliance.

East Nusa Tenggara (ENT) possesses substantial natural resource potential across the agricultural, fisheries, renewable energy, and tourism sectors. However, their utilization remains largely unsustainable and continues to face challenges such as excessive resource exploitation, environmental degradation, limited infrastructure, and low human resource quality. This study aims to analyze the prospects and challenges of sustainable economic development in ENT by highlighting natural resource management and opportunities for developing new economic sectors based on innovation and local wisdom. The findings indicate that ENT has strategic opportunities in renewable energy development, sustainable tourism, and agricultural diversification, although these are constrained by weak governance, socio-economic inequality, and vulnerability to climate change. Therefore, the economic transformation of ENT requires strengthened regulations, multi-stakeholder collaboration, and sustainability-oriented investment. The findings underscore the necessity of fostering a sustainable economic transformation in ENT that aligns with global environmental goals while respecting local traditions and resources. This research provides valuable insights for policymakers, businesses, and community stakeholders aiming to promote sustainable growth in the region.

This study aims to analyze tax planning for Income Tax (PPh) Article 21 using the net, gross, and gross-up methods to minimize Corporate Income Tax at the Nahdlatul Ulama Hajj Guidance Foundation in Kediri City. Corporate Income Tax is a tax imposed on income received or obtained by an entity, so an appropriate tax planning strategy is needed in accordance with applicable tax regulations. This study uses a quantitative approach with primary data sources in the form of financial reports and payroll data of the foundation. Data analysis techniques include calculating PPh Article 21 using the three methods, fiscal reconciliation, and calculating Corporate Income Tax. The results of the study indicate that there are significant differences in tax burdens between the net, gross, and gross-up methods. The gross-up method results in a lower Corporate Income Tax burden compared to the net and gross methods because tax costs can be deducted fiscally. Thus, the application of the gross-up method is considered more effective in tax planning and can be used as a strategic alternative for foundations in optimizing tax burden efficiency without violating applicable tax regulations.

This research explores how monopoly markets operate in the context of a sharia-based microeconomy, with a primary focus on how prices are regulated based on the principle of adl or justice. Unlike traditional monopolies, which often create inefficiencies in resource allocation and exploit consumers, Islamic teachings require fair prices, in accordance with the Quran's prohibition of gharar (uncertainty) and zulm (oppression). Referring to the theories of Ibn Taymiyyah and modern thinkers such as Chapra, we examine how monopoly companies can achieve maslahah or mutual benefit through profit restrictions, combining prices with zakat, and supervision by a sharia council. Through a simple mathematical model, we prove that monopolies regulated by justice produce better Pareto outcomes than equilibria that only maximize profits, by reducing social losses while still encouraging innovation. Empirical data from Islamic markets in Indonesia, such as halal commodities, support these findings, where regulations can stabilize prices at 15-20% lower. The conclusion of this study highlights the importance of Sharia principles in managing sustainable markets in developing countries, with policy recommendations to reform antitrust rules to align with the maqasid al-Shariah.

The growing demand for transparency, accountability, and measurable performance has transformed higher education institutions into complex public organizations required to deliver reliable and stakeholder-oriented services. Within this governance-driven environment, institutional governance plays a fundamental role in shaping service excellence and institutional legitimacy. Drawing on a public administration perspective, this study examines how governance dimensions influence academic service performance in higher education. This research employs a qualitative descriptive-analytical design. Data were collected through in-depth interviews, document analysis, and institutional observations involving university leaders, academic administrators, faculty members, and students. The analysis focuses on governance dimensions—transparency, accountability, participation, effectiveness, and responsibility—and their integration into institutional systems such as performance management, quality assurance, and digital infrastructure. The findings reveal that governance frameworks are formally established through regulations and digital systems; however, their operational integration remains uneven. Transparency improves service reliability when supported by consistent information management, while accountability mechanisms tend to emphasize procedural compliance rather than performance-based evaluation. Stakeholder participation is institutionalized but largely consultative. The study concludes that service excellence in higher education is a governance-driven outcome that requires systemic alignment between governance principles, institutional capacity, and performance management processes. Strengthened governance integration enhances service reliability and institutional legitimacy.

Employment agreements are essential legal instruments that regulate the rights and obligations of workers and employers in industrial relations, aiming to ensure legal certainty and balance. In practice, however, the implementation of employment contracts often faces challenges such as differing interpretations, unequal bargaining positions, and inconsistent application of labor regulations. These issues require an effective and constructive dispute resolution mechanism that can address contractual problems while preserving employment relationships. In the Indonesian labor law system, mediation is recognized as a key non-litigation mechanism facilitated by government-appointed mediators to help parties reach mutually acceptable solutions. This study examines the mediation mechanism for resolving employment agreement disputes in Indonesia and analyzes its role as an alternative to court proceedings that emphasizes deliberation, efficiency, and cooperation. Using a normative legal research method with statutory and conceptual approaches, the study analyzes relevant labor laws, mediation regulations, and legal doctrines through a comprehensive literature review. The findings show that mediation is conducted through structured stages, including dispute registration with labor authorities, mediator appointment, facilitated negotiations, and the formulation of agreements or written recommendations. Mediation effectively promotes consensual solutions, reduces procedural complexity, and encourages cooperative communication. It also supports the preservation of harmonious and sustainable employment relationships by prioritizing consensus over adversarial processes. Strengthening mediator competence and improving legal awareness among workers and employers are therefore crucial to optimizing the effectiveness of mediation in resolving employment agreement disputes in Indonesia.

The Attorney General's Office plays a strategic role as a neutral facilitator that initiates, leads, and oversees the peace process, from peace offers and mediation to the issuance of a suspension of prosecution based on Attorney General Regulation No. 15 of 2020, while still considering the best interests of children, the restoration of social relations, and the legal benefits for all parties. This approach is considered effective in minimizing the traumatic impact of formal judicial proceedings on children while encouraging the social reintegration of perpetrators. However, the implementation of restorative justice still faces internal obstacles, such as limited operational regulations, the understanding and capacity of law enforcement officials, and suboptimal infrastructure. On the other hand, external obstacles arise from low public awareness of the law, a tendency to demand severe punishment, and a culture that emphasizes pride, which hinders the acceptance of peaceful resolutions. This study emphasizes the importance of strengthening regulations, improving the competence of officials, optimizing the function of Restorative Justice Houses, and intensifying public awareness so that the application of restorative justice in cases of child abuse is not only a procedural alternative but truly functions as a fair and sustainable recovery mechanism.