Publication Search

The rapid advancement of digital technology, particularly Artificial Intelligence (AI), has reshaped various sectors, including the field of law. This study aims to examine the integration of AI in law firms’ operations, focusing on its potential benefits, legal challenges, and ethical implications in the Indonesian legal context. This research employs a qualitative approach through a normative juridical method, supported by literature review and case analysis related to the use of AI in legal practice. Relevant legislation, including Law No. 11 of 2008 on Electronic Information and Transactions, is analyzed to assess the existing regulatory framework. The study reveals that while AI enhances efficiency in tasks such as document analysis, case prediction, and legal drafting, it also raises concerns about algorithm reliability, data bias, and the absence of specific AI-related legal regulations in Indonesia. Law firms must ensure transparency, accountability, and ethical responsibility when adopting AI to align with the principles of justice. Human interaction remains crucial to maintain trust and professional integrity in client services. The research contributes to the ongoing discourse on developing legal and ethical frameworks for AI implementation in the legal sector. It suggests the need for comprehensive regulation and professional guidelines to optimize AI utilization while safeguarding justice and ethical standards. The study is intended for publication in a national academic journal.

This study analyzes the effect of green accounting, carbon emission disclosure, and environmental performance on firm value. The research is motivated by growing awareness of environmental sustainability, climate change concerns, and the demand for corporate transparency and accountability in managing environmental impacts. Firms are expected not only to achieve financial goals but also to actively manage environmental responsibilities to create long-term value for stakeholders. The research sample consists of 64 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 that meet the purposive sampling criteria and provide complete sustainability and annual reports. A quantitative approach is used with secondary data from annual and sustainability reports. The independent variables are green accounting (X1), carbon emission disclosure (X2), and environmental performance (X3), while the dependent variable is firm value (Y), measured by Tobin’s Q ratio. Multiple linear regression analysis is applied along with classical assumption testing to ensure reliability, followed by partial and simultaneous hypothesis testing. The results indicate that green accounting has no significant effect on firm value, implying that adopting green accounting alone may not influence investor perceptions without broader environmental initiatives. Conversely, carbon emission disclosure and environmental performance have a positive and significant effect on firm value, showing that transparent reporting and measurable environmental improvements can strengthen market confidence. The R² value is 4.4%, suggesting other factors also contribute to firm value. Simultaneously, all three variables significantly affect firm value, highlighting the combined importance of environmental responsibility. The findings provide practical insights for managers, investors, and policymakers: implementing sustainability practices, particularly carbon emission disclosure and improved environmental performance, can enhance investor trust, strengthen corporate reputation, and ultimately increase firm value in the competitive market.

The Kei Islands community adheres to the Larvul Ngabal customary law, which governs various aspects of social and economic life. The philosophy of Ain Ni Ain, emphasizing brotherhood and justice, serves as the foundation for Yelim, a mutual aid system for managing social funds within the community. Additionally, the Kei people have implemented cultural accounting practices in recording and managing communal funds, which align with the principles of transparency and accountability in Islamic banking. However, the acceptance of Islamic banking among the Kei people remains a challenge, particularly within a multireligious community. This study is a sociological legal research (Socio-Legal Research) that employs a descriptive qualitative method with an ethnomethodological approach, involving interviews with customary leaders, religious figures, business actors, and the general public. The findings indicate that the values of Ain Ni Ain and Yelim align with Islamic banking principles, particularly in terms of social justice and financial transparency. Moreover, cultural accounting practices in communal fund management reflect an accountability mechanism similar to Islamic accounting standards. Thus, integrating Kei’s indigenous financial system with Islamic banking offers an innovative approach to enhancing financial inclusion in multireligious societies.    

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

This study discusses the Function of the Central Kalimantan DPRD Secretariat in the realization of good governance. In the context of regional autonomy, this article explains the role of local governments in improving community welfare through effective public services. Local governments are given the authority to regulate government affairs to achieve community welfare through improved services and public participation. Based on Law No. 32 of 2004 and Law No. 23 of 2014, the role between the local government and the DPRD is explained, where the regional head is responsible for the implementation of the government and the DPRD carries out the functions of legislation, supervision, and budget. Public service is an important aspect of the government bureaucracy, which reflects a commitment to bureaucratic reform. This research also explores the concept of good local governance which is increasingly becoming a demand of the community, as well as the role of the government, the private sector, and the community in realizing it. Special focus is given to the Secretariat of the Central Kalimantan Provincial Parliament in optimizing its functions to support the implementation of good governance. The method used is empirical juridical, which combines legal aspects with direct observation in the field. The results of the study show that the Secretariat of the Central Kalimantan Provincial Parliament has an important role in realizing the principles of good governance, including transparency, accountability, and public participation. Thus, good government management can improve the quality of life of the community in general.  

The background in this research was that the use of Operational Assistance Funds program must be taken into consideration for accountable and transparent financial governance. The research aimed to determine the accountability and transparency of the management of health operational assistance funds at the Watubaing Public Healt Center in Talibura subdistrict, Sikka regency. The research method employed descriptive qualitative while the analysis tool was carried out through data collection using observation, interview, and documentation techniques. The research findings indicated that the implementation of accountability and transparency principles had been well implemented, as seen from the reporting mechanism according to the Operational Assistance Funds Technical Guidelines. The principle of transparency was quite open which can be seen from the initial planning openness of MINILOK and POA drafting system which involves all staff at the Watubaing Health Center and the cross-sector community.

This study evaluates the efficacy of Smart Governance implementation in enhancing public services in Batam City. Smart governance, a principal facet of the smart city paradigm, seeks to enhance efficiency, transparency, responsiveness, and accountability by the utilisation of information technology. Batam City, strategically positioned as an economic and trade hub, is dedicated to implementing smart governance concepts to enhance the quality of its public services. This research employs a descriptive methodology with qualitative analysis to assess the strategic measures implemented, including the digitalisation of public services, transparency and budget management, integrated data management, and enhanced community participation.The findings indicate that the adoption of smart governance in Batam has effectively enhanced administrative efficiency and transparency in public services. Nonetheless, difficulties such as the digital infrastructure deficit in remote regions and insufficient digital literacy within the population remain significant impediments. This research recommends enhancing digital infrastructure, creating more user-friendly applications, and implementing digital literacy training programs for the community.  With an appropriate strategy, Batam City may persist in advancing Smart Governance as a sustainable smart city paradigm.

This study evaluates the effectiveness of a hybrid citizen–AI legal monitoring system in enhancing urban environmental governance. The hybrid system integrates citizen-driven reporting platforms with AI-powered legal monitoring tools to address the challenges of weak public oversight in urban environmental management. By implementing the system in three metropolitan areas, the study explores how real-time data collection through citizen reports, combined with AI-driven analysis, can improve the accuracy, speed, and responsiveness of identifying environmental violations. The results showed a 45% improvement in oversight effectiveness, demonstrating the potential of hybrid systems to enhance monitoring capabilities beyond traditional methods. The AI system, capable of analyzing large datasets and providing timely insights, enabled quicker identification and categorization of violations such as pollution and waste management issues. The integration of citizen involvement through digital platforms allowed for more inclusive data collection, enhancing the quality and volume of information available for decision-making. This synergy between human participation and AI-driven analysis improved the speed of response to urban environmental challenges, making the system more adaptive and efficient. However, challenges such as data reliability and variable citizen participation rates were identified, suggesting the need for strategies to encourage consistent engagement and ensure the accuracy of reported data. The study concludes that hybrid citizen–AI systems can significantly improve urban governance by enhancing transparency, accountability, and responsiveness, offering a promising solution for cities seeking to address environmental issues more effectively.

PSAP or Government Accounting Standard Statement, which is the standard used in government accounting processes. This standard regulates the procedure of recording, reporting and disclosure of the financial transactions of the notice whether it has been in accordance with the applicable accounting principles. The Inid Research aims to find out whether the agricultural and food security services of the city implement fixed asset assessment in accordance with the statements of government accounting standards (PSAP NO. 07). Fearing Highlights, assessments, measurements and disclosure of fixed assets on the financial report (balance). The research method used is descriptive, i.e. how an asset is recognized, assessed, measured and disclosed in the financial report (balance). And From the results of the study, it shows that assessment, Measurement, Confessor, and Disclosure of fixed assets such as land, building, Computer and Other Fixed Assets That Have been As per Researched by the Standing Statement of Accountant Sign 07. This research is expected to increase the transparency and accountability of public financial resources.

The development of Artificial Intelligence (AI) has brought significant changes to the field of translation, offering ease and efficiency in the translation process. However, its use raises various ethical issues that need to be regulated through a clear code of ethics. This study discusses the Code of Ethics for the Use of AI in Translation, encompassing key principles such as accountability, transparency, privacy, fairness, and cultural respect.The code of ethics aims to optimize AI's potential while minimizing  negative impacts, such as algorithmic bias, loss of cultural meaning in translations, and the declining role of human translators. Through literature reviews and case studies, this research recommends steps such as regular AI system audits, human-AI collaboration, and compliance with data privacy laws. By implementing this code of ethics, the use of AI in translation is expected to operate responsibly, support linguistic diversity, and uphold professional standards in the field of translation.

The implementation of digital technology in the judiciary system has become a cornerstone of public service improvement. This study examines the effectiveness of the E-Court application in optimizing public service quality at the Class 1A District Court of Batam City. The research employs a qualitative approach, utilizing data gathered through interviews, observations, and document analysis. Findings indicate that the E-Court application significantly enhances the accessibility, efficiency, and transparency of court services by reducing processing times, minimizing manual paperwork, and fostering accountability. However, challenges such as technical limitations, digital literacy gaps, and resource constraints impede its full potential. Recommendations include infrastructure enhancement, comprehensive user training, and policy support to maximize the benefits of digital integration in public service delivery. This study contributes to understanding the transformative role of technology in judicial administration and its impact on public satisfaction.

This study investigates the use of administrative ethics to increase the professionalism of public services in the West Sumatra Provincial Government Social Service. Data was collected through in-depth interviews with stakeholders and surveys of staff and service users using mixed methods (qualitative and quantitative). Research shows that the application of administrative ethics principles such as transparency, accountability and fairness significantly increases the professionalism of the apparatus and the quality of public services. Integrity, public trust, and operational efficiency of agencies can be strengthened by a strong ethical culture. In addition, this research found that continuous training, improving operational standards, and the use of information technology can help overcome problems such as employees' lack of understanding of administrative ethics and weaknesses in supervisory systems. Policy recommendations are made to encourage public services that are more responsive, professional and in line with community expectations.  

This study aims to explore the ethical dimensions of halal supply chain management through the utilization of artificial intelligence (AI). In the context of globalization and the rising demand for halal products, understanding how technology can support not only operational efficiency but also adherence to Islamic principles and ethics is crucial. The research examines the integration of AI technology in each phase of the halal supply chain, from the procurement of raw materials to the distribution of final products. Through literature analysis and case studies, the research identifies the ethical challenges faced at each stage, including transparency, accountability, and fairness in transactions. Furthermore, the study offers recommendations for developing ethical guidelines that can guide effective and responsible halal supply chain management practices. Findings suggest that with the appropriate application of AI, companies can enhance consumer integrity and trust while strengthening their position in the rapidly growing halal market. This research contributes to the existing literature on halal supply chain management and emphasizes the importance of incorporating ethical considerations in the digital era.

Istishna accounting holds a crucial position in Islamic financial practices as it ensures fairness, transparency, and compliance with Sharia principles in recognizing and measuring costs. Istishna, a unique contract for producing goods based on specific orders, emphasizes the prohibition of uncertainty (gharar) and speculation (maysir), aligning financial activities with ethical and moral values. This article delves into the theoretical foundations of istishna accounting, analyzes its implementation in Islamic financial institutions, and evaluates its impact on financial reporting standards. By integrating Sharia principles with modern financial systems, the study highlights how Islamic financial institutions can maintain accountability and integrity while fostering trust among stakeholders. Furthermore, the article discusses challenges such as adapting to dynamic regulatory changes and balancing business needs with Sharia compliance. This research offers practical recommendations to enhance the credibility and relevance of Islamic financial statements, ensuring their alignment with global economic demands while upholding ethical standards.

Technology plays an important role in organizational culture if managed well and is very helpful in the rotation of an organization's journey. Finger print, for example, is a technological tool that contributes to building organizational culture. This tool not only functions as an attendance system, but also creates time discipline, transparency, and accountability among team members. Technology implementations like these demonstrate how technology can be used to support an organization's core values. Apart from that, applications such as E Pesantren Presence also provide digital solutions for monitoring attendance in real-time, which is very helpful for based organizations. Of course, the Head of Human Resources really feels helped by the contribution of technology in achieving organizational goals and it is very beneficial for teachers to have a disciplined character to apply and set an example for the students.

Technology companies face the dynamic challenge of improving financial performance while meeting sustainability expectations. This research aims to analyze the contribution of ESG (Environmental, social, and governance) disclosure, corporate governance, operational efficiency, and the use of AI to the financial performance of technology companies. The research method uses a quantitative approach with multiple linear regression analysis, using secondary data from annual reports of technology companies listed on the IDX during 2018–2023. The research results show that ESG disclosure positively influences a company's reputation and access to capital. Good governance increases transparency and accountability, while operational efficiency and the application of AI have proven significant in optimizing productivity and innovation. In conclusion, these four factors support each other in creating added value and competitiveness for technology companies in the global market. These findings imply the importance of an integrated strategy in managing sustainability, operational and technological aspects to achieve sustainable financial performance.

Community involvement is a critical factor in achieving transparent and accountable village financial management. This study aims to assess the impact of community participation on the accountability of village financial management in Menganti District, Gresik Regency. The research utilized a questionnaire survey method. The findings reveal that most respondents were satisfied with their involvement in village financial decision-making. This involvement positively influences community perceptions of the village government’s performance. The study highlights that community participation enhances public trust in village governance and fosters more transparent and accountable financial management.

This study aims to analyze the role of liquidity and the implementation of Good Corporate Governance (GCG) principles in increasing company value. Using the literature review method, this study identifies the results of previous studies related to the relationship between liquidity, GCG implementation, and company value. The results of the literature show that good liquidity provides financial stability for the company, while the implementation of GCG principles, such as transparency, accountability, responsibility, independence, and fairness, can increase investor confidence. The synergy between optimal liquidity and effective GCG implementation has a significant impact on increasing company value.

Factors affecting tunneling incentives and bonus mechanisms in corporate transfer pricing decisions are analyzed in this study. The motivation to place capacity from a branch office to a head office is called tunneling incentives, which will be influenced by transfer pricing decisions. In addition, the way managers determine transfer prices can be influenced by the bonus mechanisms implemented in the company. A qualitative descriptive method with a literature review approach is used in this study. The results of this study show that there is a different relationship between tunneling incentives and bonus mechanisms in transfer pricing decisions, so there is no clear agreement. Important insights into the factors affecting transfer pricing practices are provided to stakeholders by these findings, as well as their impact on the transparency and accountability of financial statements. This study is expected to be used as a reference for further research and provide recommendations for companies in formulating more effective transfer pricing policies. In addition, this study presents detailed illustrations based on existing facts to assist future research by considering tunneling incentives and bonus mechanisms in the context of transfer pricing.  

This study aims to identify the accountability and transparency of sharia financial management in non-profit organizations, especially SD IT Yarsi Mataram, so that the implementation of financial management can be carried out in accordance with sharia principles. This study is a literature study, where relevant solutions to the conditions that occur at SD IT Yarsi Mataram are compiled based on relevant references that can be collected. Accountability and transparency of financial management have specifically been explained in Surah Al Baqarah Verse 282. Accountability in Islam is closely related to Amanah. And the transparency of financial management will affect the level of management accountability to stakeholders. SD IT Yarsi Mataram in recent years has not been transparent about financial management. The lack of transparency efforts in the allocation of funds obtained from student guardians as stakeholders and school committee bodies, has the potential to reduce the level of accountability of financial management. This minimal transparency and low level of accountability can trigger turmoil and distrust of stakeholders over the performance of school management. By conducting financial management transparency as part of accountability to stakeholders, it will increase trust and assessment of school management performance.