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Corruption committed by the leader of an independent state oversight institution represents a paradox that fundamentally undermines the legitimacy of government governance. This study examines the case of Hery Susanto, Chairman of the Ombudsman of the Republic of Indonesia, who was designated as a corruption suspect by the Attorney General's Office on April 16, 2026—merely six days after his inauguration—in connection with alleged bribery of Rp1.5 billion from PT Toshida Sulawesi Hijau Indonesia involving the management of Non-Tax State Revenue (PNBP) in the nickel mining sector for the period 2013–2025. This study aims to analyze the manifestation of the three elements of the Fraud Triangle—pressure, opportunity, and rationalization—within this case, and to formulate systemic implications for corruption prevention in independent state institutions. Employing a normative-empirical legal research approach with a case study method, data were collected through documentation and qualitative content analysis of legal documents, official press releases from the Attorney General's Office, and verified media reports. The findings reveal that pressure stemmed from financial motivation and career ambition; opportunity arose from weak internal oversight mechanisms, the perpetrator's strategic position, and regulatory gaps in Law Number 37 of 2008; while rationalization manifested through cognitive justification that framed the receipt of compensation as a reasonable reward for services rendered. This study contributes to the literature on forensic accounting and corruption criminology, while recommending the establishment of an independent Ombudsman Supervisory Board and the strengthening of a digital-based early detection system.

Exports as a component of international trade contribute significantly to the development and growth of a country’s economy. In Indonesia, export activities are considered one of the key drivers in increasing national economic performance. This research seeks to evaluate the role of Indonesia’s exports to the United States within the Harmonized System (HS) Code 71 commodity classification, encompassing pearls, gemstones, precious metals, and jewelry products, in influencing Indonesia’s economic growth as reflected by Gross Domestic Product (GDP) at constant prices.The analysis focuses on three specific commodity groups: Pearls and Precious Stones (HS 71.01–71.05), Precious Metals and Metals Clad with Precious Metals (HS 71.06–71.12), and Jewelry and Related Articles (HS 71.13–71.18). A descriptive quantitative research design was employed, utilizing secondary time-series data collected for the 2015–2024 period. Data sources included the Indonesian Central Bureau of Statistics (BPS) and Trade Map. To assess the relationship between variables, this study adopted multiple linear regression analysis accompanied by classical assumption testing and hypothesis testing using both t-test and F-test procedures. The empirical findings demonstrate that export performance within the HS Code 71 category underwent considerable fluctuations throughout the observation period, reaching its peak in 2024.Furthermore, the statistical results indicate that each commodity sub-category contributes differently and exerts varying effects on Indonesia’s real GDP, both individually and collectively. The outcomes of this research are expected to provide useful references for government institutions in developing trade cooperation strategies and policy decisions, while also supporting business actors in strengthening the international competitiveness of Indonesian products.

This study aims to analyze the discrepancy between regulations and social realities in fulfilling the right to education in Indonesia. Normatively, the state has established a strong legal framework to guarantee the right to education, as stipulated in the 1945 Constitution and various educational policies. However, in practice, there remains a significant gap between policy and actual conditions in society. This research employs a qualitative approach using a juridical-normative method combined with an empirical (sociological) approach. Data were collected through library research from various sources, including laws and regulations, academic journals, and reports from official institutions. The findings indicate that the discrepancy is reflected in three main aspects: unequal distribution of educational facilities, disparities in the quality of education, and the existence of children who have not accessed education. These issues are influenced by factors such as limited infrastructure, unequal distribution of teachers, geographical challenges, and socio-economic conditions. Therefore, it can be concluded that the fulfillment of the right to education in Indonesia has not been fully optimal due to ineffective and non-adaptive policy implementation. Hence, more comprehensive and contextual efforts are required to achieve an equitable, inclusive, and accessible education system for all.

The advancement of technology and information, which coincides with digitalization alongside the development of Artificial Intelligence (AI), has colored human social life around the world. Currently, cadets of the Naval Academy often use gadgets/digital tools to access information or other media. With this, there are emerging threats that are very dangerous for individuals and the state. An currently prevalent case is Cyber Crime Identity Theft. Cyber crime identity theft refers to the crime of stealing someone's personal information online for the purpose of fraud or financial gain by stealing personal data such as names, identity numbers, and financial information, to carry out illegal transactions or obtain illegal benefits, which can lead to financial loss and damage the victim's reputation. Indonesia still has a very high number of cases of cyber crime identity theft, but it should be preventable by fostering. the cyber security awareness of cadets at the Naval Academy of the Indonesian National Armed Forces. The conclusion of this research is that by strengthening modern technological infrastructure, both equipment and administrative services, developing modern software and hardware with strong security systems, and tightening regulations regarding access to users' personal data in cyber services, supported by strengthening cyber security institutions, it can enhance the cyber security awareness of cadets at the Naval Academy of the Indonesian National Armed Forces.

This study is motivated by the importance of the recruitment process of Government Employees with Work Agreements (PPPK) in shaping perceptions of decent work among State Civil Apparatus (ASN). The objective of this research is to analyze the effect of the PPPK recruitment process on the perception of decent work among ASN in Tebing Tinggi City. This study employs a quantitative approach using a survey method by distributing questionnaires to 92 PPPK ASN respondents. The data analysis techniques include classical assumption tests, simple linear regression, coefficient of determination, and hypothesis testing using SPSS. The results show that the PPPK recruitment process has a positive and significant effect on the perception of decent work among ASN, with a contribution of 78.2%. This indicates that the better the implementation of a transparent, objective, and merit-based recruitment process, the higher the employees’ perception of decent work. The implications of this study emphasize the importance of improving the quality of the PPPK recruitment system to support the creation of professional ASN and enhance employee trust and job satisfaction within government institutions.

This article analyzes the security crisis in Haiti through the lens of constructivist theory in International Relations. Haiti represents one of the clearest examples of a failed state in the Western Hemisphere, where state authority has collapsed and been replaced by armed criminal groups known as gangs. Using a constructivist perspective, this article traces how social constructions, identities, and historically formed norms have shaped the fragility of the Haitian state. The study also integrates the concept of human security to illustrate the real impact of this crisis on citizens' security across seven dimensions: economic, food, health, environmental, personal, community, and political. The main finding suggests that Haiti's state failure is not merely a product of weak formal institutions, but the result of a long process of social construction, encompassing the legacy of colonialism, crippling reparation payments, counterproductive foreign intervention, and the normalization of violence in everyday life. From a constructivist perspective, restoring security in Haiti requires narrative reconstruction, rebuilding social trust, and comprehensive reform of institutional norms.

This study aims to analyze the implementation of public policies in improving community welfare through the Direct Cash Assistance (BLT) Program, the Subsidized Direct Cash Assistance (BLTS), and rice distribution managed by the State Logistics Agency (BULOG) in Cipete Village. The research method used is a descriptive qualitative approach. Data collection techniques were carried out through interviews with policy implementers and beneficiary communities, direct observation of the aid distribution process, and review of relevant official documents and data. The results show that the BLT and BLTS programs play a significant role in helping low-income communities meet their basic needs and increasing household purchasing power, especially during unstable economic conditions. Meanwhile, rice distribution by BULOG supports community food security by providing access to staple foods at prices lower than market rates. Despite the positive impacts, the implementation of these three programs still faces various obstacles, including inaccurate beneficiary targeting due to imprecise and rarely updated data, delays in the distribution process, lack of information transparency, and suboptimal inter-agency coordination. Based on these findings, improvements are required, such as developing an integrated and technology-based data system, increasing information disclosure to the public, strengthening monitoring and periodic evaluation systems, and enhancing cooperation among related institutions. Optimizing the implementation of these social assistance programs is expected to create sustainable, equitable, and targeted improvements in community welfare.

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 shift in the international political order from a unipolar to a multipolar system has created increasingly complex global security dynamics and the potential for conflicts among states. This condition requires improving international political literacy among civil society, particularly Indonesian youth, so they can critically understand and respond to geopolitical transformations. In response to this urgency, this Community Service Program (PKM) aimed to enhance students’ global issue literacy through the Foreign Policy Community of Indonesia (FPCI) Goes To School (FGTS) 5.0 program themed Conflict & Military. The activity was conducted on April 6, 2026, involving 40 eleventh-grade students at SMA Negeri 97 Jakarta. The implementation method combined interactive lectures with popular culture references to make the material easier for teenagers to understand. Evaluation was conducted through pre-tests and post-tests in the form of multiple-choice quizzes. The material covered the concept of United States national interests, the Board of Peace (BoP) security initiative, Realism Theory, and the conflicts involving the United States, Israel, and Iran. The evaluation results showed that students had strong understanding of popular global issues but limited comprehension of technical aspects related to international institutions, such as the role of the International Atomic Energy Agency (IAEA). Therefore, future international political literacy programs should focus more on strategic and technical issues that are less familiar to the public.

The increasing role of information technology in higher education requires IT governance practices that are measurable, structured, and aligned with digital transformation objectives. Many higher education institutions have implemented various information systems to support academic, administrative, and managerial services; however, the existence of technology does not automatically ensure that IT processes are governed effectively. This study aims to evaluate the Capability level of IT governance using the COBIT 2019 framework in the context of a state university in Indonesia. A descriptive case study approach was applied through structured interviews, document analysis, and observation of IT governance practices. The evaluation focused on eleven Governance and Management Objectives across the EDM, APO, BAI, DSS, and MEA domains. The results show that most objectives are at Capability Level 1 (Performed), while only BAI01, BAI03, and DSS02 have reached Capability Level 2 (Managed). No evaluated objective has reached Level 3 (Established). The gap analysis indicates that the highest gaps are found in EDM03, APO12, and APO13, which relate to risk optimization, risk management, and security governance. These findings indicate that IT governance practices have been implemented but still require stronger formal policies, standardized procedures, documented controls, and integrated monitoring mechanisms. The study provides practical recommendations for improving IT governance through risk appetite definition, risk register development, information security policy, enterprise architecture blueprint, service level agreement implementation, and performance monitoring to support sustainable digital transformation in higher education.

Access to justice is a constitutional right that is often difficult for vulnerable groups to access, thus triggering legal disparities and systemic injustice. This study aims to analyze the urgency of legal assistance by advocates and Legal Aid Institutions (LBH) as a protection instrument for individuals facing legal arbitrariness. Using normative legal research methods supported by a statute approach, this study evaluates the effectiveness of the implementation of the Legal Aid Law in Indonesia. The results show that legal assistance functions not only as technical representation in court, but also as a balancing power relationship between the state or powerful entities and citizens. Legal assistance plays a vital role in mitigating violations of legal procedures (due process of law) often experienced by victims of injustice. However, structural obstacles such as limited state budgets and low public legal literacy remain major obstacles. This study concludes that strengthening the free legal aid scheme (pro bono publico) integrated with strict judicial oversight is essential to ensure that justice belongs not only to those with financial resources, but also to all citizens without exception.

dishonorable Discharge (PTDH) is the most severe administrative sanction for Civil Servants (PNS) proven to have committed corruption. This study aims to analyze the implementation of PTDH for corrupt civil servants and identify the obstacles in its execution. Using a normative legal research method with statutory, conceptual, and case study approaches, this study examines the effectiveness of PTDH through Lawrence M. Friedman's Legal System Theory, which includes legal substance, legal structure, and legal culture. The results show that, in terms of substance, the PTDH norm is strictly regulated in Government Regulation Number 17 of 2020. However, its implementation faces juridical, administrative, institutional, and socio-political obstacles, as reflected in the case of the delayed execution of PTDH for five civil servants in Mukomuko Regency. This phenomenon proves the existence of a gap between law in the books and law in action. Friedman's perspective explains that the failure of PTDH is caused by weaknesses in the legal structure (apparatus/executing institutions) and legal culture (integrity/ethics of the apparatus). This study concludes that the effectiveness of PTDH can only be achieved through synergy between firm legal substance, professional legal structure, and a legal culture that upholds the integrity of state apparatus.

Sustainability issues encompassing economic, social and environmental aspects are driving reform in the global financial sector, including in Indonesia. Although the OJK has published a Sustainable Finance Roadmap since 2015, Indonesia does not yet have comprehensive green finance regulations in the banking sector. This study aims to analyse the state of green finance regulation in the Indonesian banking sector and compare it with China’s Green Credit Guidelines, in order to identify relevant aspects for adoption in strengthening national green finance policy. This study employs a normative legal methodology using a legislative and comparative law approach, alongside a qualitative descriptive-analytical analysis of secondary data. The author found that green finance regulations in Indonesia remain fragmented and scattered across various sectoral legal instruments without adequate integration, thereby creating loopholes for greenwashing practices and the adoption of green principles that are merely administrative in nature. The Sustainable Finance Committee mandated by the P2SK Act has not yet been established, exacerbating the lack of coordination between institutions. In contrast, China, through its 2012 Green Credit Guidelines and 2016 Guidelines for Establishing a Green Financial System, demonstrates a regulatory model that is hierarchical, standardised, and legally binding. A comparison of the two identifies four relevant aspects for Indonesia to adopt: an integrated regulatory approach, standardisation of environmental risk operations, strengthening of oversight mechanisms and due diligence, and cross-sectoral institutional coordination. Consequently, Indonesia requires comprehensive, dedicated green finance regulations and must promptly establish the Sustainable Finance Committee as the sole coordinating authority.

Legal protection for Indonesian Migrant Workers (PMI) remains a strategic issue in the context of global labor mobility, particularly given the complexity of challenges encompassing legal, social, economic, and cross-border governance dimensions. Although Indonesia has ratified the 1990 Migrant Workers Convention through Law No. 6 of 2012 and enacted Law No. 18 of 2017 on the Protection of PMI, the implementation of such protections continues to face significant obstacles. This study aims to analyze the effectiveness of legal protection for PMI, including non-procedural workers and their family members, as well as to evaluate the role of the state and relevant institutions in ensuring comprehensive protection. Employing a normative juridical method, data were collected through document analysis and literature review. The findings reveal a gap between the existing legal framework and its implementation, as evidenced by weak inter-agency coordination, limited diplomatic capacity, and low levels of legal literacy among prospective migrant workers. Furthermore, contemporary issues such as covert human trafficking, violations of migrant workers’ children’s rights, and inconsistencies in the enforcement of bilateral MoUs exacerbate the vulnerability of PMI, particularly in the informal sector. This study recommends strengthening community-based protection mechanisms, reforming migration governance, and mainstreaming human rights and gender-sensitive approaches in migration policies.

The purpose of this study is to evaluate the implementation of PSAK 409 to achieve accountability and transparency in the financial reporting of zakat, infaq, and sedekah (ZIS) at NU CARE–LAZISNU MWCNU Babat. A qualitative approach utilizing case studies and descriptive analysis was the research methodology used. The Miles and Huberman methodology, which includes data reduction, data presentation, and conclusion drawing, was used to examine data collected through observation, interviews, and documentation. The findings indicate that ZIS LAZISNU MWCNU Babat's financial management and reporting procedures are still not fully compliant with PSAK 409. Complete financial reports, such as the statement of financial position, statement of changes in funds, cash flow statement, and notes to the financial statements, have not been published, and financial recording is still done simply and manually. This results in the institution's less-than-ideal accountability and transparency. Limited human resources, lack of knowledge of sharia accounting rules, and inadequate record-keeping systems are the main obstacles hindering the implementation of PSAK 409. Therefore, to create more accountable and transparent financial reports and increase public trust in zakat management institutions, efforts are needed to strengthen the record-keeping system, improve human resource competency, and support the implementation of PSAK 409.

This research analyzes the application of the equality before the law principle in handling narcotics cases by the Legal Aid Institute (LBH) Legundi Surabaya. The principle of equality before the law is a fundamental principle guaranteed in Article 27 paragraph (1) of the 1945 Constitution, yet its implementation in narcotics law enforcement still faces various challenges. This study employs a normative juridical method with a qualitative approach to examine LBH Legundi's strategies in ensuring clients fully obtain their constitutional rights. The findings reveal that although LBH Legundi has implemented various strategies such as detailed examination of arrest procedures, optimization of legal instruments, and efforts for detention suspension, the application of the equality before the law principle remains hindered by several factors. The main challenges include strong social stigma against narcotics offenders, limited resources of legal aid institutions, disparities in judicial decisions, structural barriers in accessing justice, weak supervision systems, minimal systemic support from the state, and a law enforcement mindset that remains punitive rather than rehabilitative. This condition creates a significant gap between suspects from economically disadvantaged backgrounds and those from affluent backgrounds, which contradicts the spirit of substantive justice. The study concludes that realizing the principle of equality before the law requires comprehensive reform touching structural, cultural, and systemic aspects of Indonesia's criminal justice system.  

Abstract This study aims to analyze the level of digital literacy among students of the Islamic Religious Education (PAI) study program at State Islamic Higher Education Institutions (PTKIN) and its implications for the quality of their understanding of fiqh al-ibadah. Employing a descriptive qualitative approach with data collection techniques comprising comprehensive literature study and analysis of student digital behavior trends, this research identifies two poles interacting dynamically: on one hand, the expansion of access to religious content through digital platforms has opened unprecedented opportunities for democratizing Islamic jurisprudence knowledge; on the other, the tendency toward instant content consumption potentially reduces depth of understanding of ijtihad methodology and classical fiqh epistemology. Findings indicate that PAI students generally possess adequate technical digital skills, yet remain weak in the critical literacy dimension namely the ability to evaluate the validity, authority, and religious context of digital sources. This phenomenon produces a literacy paradox: students who appear "digitally literate" operationally are paradoxically vulnerable to fragmented and superficial fiqh understanding. This study recommends integrating critical digital literacy education into the PAI curriculum at PTKIN  not as an elective add-on, but as a core competency embedded inseparably within the broader process of fiqh learning. Only through this approach can PAI students leverage digital platforms optimally as tools that strengthen, rather than replace, the structured and methodological tradition of Islamic scholarship

This study discusses the dialogue between Christian faith and Karl Marx’s atheism as well as its relevance to the lives of contemporary Christians. The rise of atheism in modern society is closely related to secularization, scientific progress, social inequality, and criticism of religious institutions that are considered unable to answer humanitarian problems. Karl Marx viewed religion as an ideological instrument that often legitimized oppression and alienated humans from their true existence. Through his famous statement that “religion is the opium of the people,” Marx criticized forms of religiosity that merely comfort human suffering without striving for social liberation. This research employs a qualitative method with a literature review approach by examining various philosophical, theological, and social sources related to Marx’s atheism and the Catholic Church’s teachings. The findings reveal that Marx’s criticism of religion should not merely be understood as a rejection of God, but also as a moral challenge for the Church to continuously renew itself in carrying out its mission amid social realities. In response, the Catholic Church, especially through the teachings of the Second Vatican Council, views atheism not only as a doctrinal challenge but also as an opportunity for dialogue and self-reflection. The study concludes that authentic Christian faith is not an escape from worldly realities but a spiritual force that encourages believers to uphold justice, solidarity, and human dignity. Therefore, Marx’s criticism can become a reflective instrument for Christians to embody a more contextual, humanistic, and socially engaged faith in the modern world.

Tax awareness among the young generation is a crucial issue in national economic development, as taxes are the primary source of state revenue. This study aims to analyze the relationship between tax education and young people's perceptions of state obligations in shaping tax awareness. The method used is a literature review (library research) by analyzing various national scientific journals from the last five years. Results indicate that tax awareness among young people is still relatively low, although digital-based education has shown positive improvements. Perceptions of taxes as a state obligation are strongly influenced by knowledge, trust in government, and tax service quality. Interactive and technology-based education has proven effective in improving understanding and positive attitudes toward taxes. Therefore, synergy between government, educational institutions, and digital media is urgently needed to enhance tax literacy from an early age to ensure future fiscal sustainability.

Religious institutions such as mosques are part of non-profit public sector entities that manage public funds and therefore require accountable and transparent financial reporting standards. ISAK 335 is the applicable standard governing the presentation of financial statements for non-profit-oriented entities in Indonesia. This study aims to analyze the conformity of financial management practices in three mosques in Tanah Datar Regency, West Sumatra, namely Baiturrahman Mosque Sungayang, Nurul Huda Mosque Simpuruik, and Al-Amin Mosque Dobok Batusangkar, with the provisions of ISAK 335. The approach used in this research is a descriptive qualitative approach with data collection conducted through interviews and observations. The results of the study indicate that the three mosques have not implemented ISAK 335 in the preparation of their financial statements. Financial management practices are still limited to recording cash receipts and cash disbursements without the classification of net assets, statements of financial position, statements of activities, or notes to financial statements standardized in accordance with ISAK 335. The main inhibiting factors include limited human resources in the field of accounting, lack of standard dissemination, and minimal regulatory pressure. This study recommends the need for continuous training, technical assistance, and stronger regulations for mosque financial managers so that mosque financial statements can be prepared and presented in accordance with the applicable standards for non-profit organizations, namely ISAK 335.