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Climate-induced migration is becoming an increasingly significant global issue, driven by environmental changes such as rising sea levels, extreme weather events, and resource scarcity. Despite its growing importance, current legal frameworks inadequately address the protection of climate migrants, leaving them vulnerable and without clear legal rights. This research aims to propose an integrated social-environmental justice framework to address the legal accountability for climate-induced migration, focusing on the recognition of migrant rights, state responsibilities, and environmental protection. The study uses a comparative legal analysis to examine legal systems across various countries and incorporates field data from climate-vulnerable coastal communities through interviews, surveys, and legal case reviews. The research finds that the proposed framework enhances migrant recognition and clarifies state responsibilities in 70% of reviewed legal cases, offering a more comprehensive solution compared to traditional environmental and human rights approaches. The framework's integration of legal, social, and environmental elements provides a holistic response to climate migration, emphasizing equity and sustainability. However, challenges such as political resistance, fragmented governance, and limited funding hinder full implementation. The study concludes by recommending that governments and international bodies adopt this framework and strengthen their commitment to legal protections and climate adaptation strategies for displaced populations. Further research should focus on refining legal frameworks, addressing implementation barriers, and expanding the scope of social-environmental justice to better support climate migrants.

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.    

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.

Delays in reporting accountability result in inefficient absorption of funds and budgets. Therefore, a study was conducted to investigate the causes of these delays in accountability reports. Based on interviews with two staff members closely involved with the accountability reports, the main causes of the delays were identified: lack of knowledge about the regulations for preparing financial accountability reports and the influence of delays in report preparation. The communication for monitoring the reports is done via mobile phones, indicating that the monitoring and control processes are still manual. This research uses the Assure Model development method, starting with data analysis of the current conditions at the Indonesian Naval Academy, followed by setting standards and objectives to determine whether financial absorption optimization has been achieved. The next step involves modifying the system in use and determining the necessary application for optimization, which is then tested and re-evaluated. The review of this method concludes that an integrated information system based on an ERP-SAP (Enterprise Resource Planning-System Application And Product) application is needed. This system would eliminate the time gap between report submission and accountability review, thus improving budget absorption with an application-based monitoring concept.

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.

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.

Village regulations are set out in Law No. 6/2014, which explains that a village has the authority to regulate and oversee the needs of the community, including the authority to manage their own finances. By law, the village government is required to report to the government on its performance as a result of this financial management authority. In its implementation, village financial management must be considered because it is very important. In the management of village finances, there are possible administrative and substantive risks that can lead to legal problems due to the less than optimal capacity of village officials in preparing reports and making reports on financial responsibilities. Seeing Permendagri Number 20 of 2018 regarding efforts to manage village finances starting from planning to accountability. This community service program is intended to provide training and knowledge for village officials in Bumijawa District on how to compile accountable, orderly, participatory, orderly, disciplined, and transparent financial reporting based on applicable regulations. In addition, this community service helps minimize the occurrence of financial irregularities in the future so that village financial managers can avoid things that are against policy

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 resolution of disputes in infrastructure projects requires an effective mechanism to ensure smooth project implementation. The fraudulent bank guarantee case in the Pandaan-Malang Toll Road project revealed weaknesses in public procurement oversight, where PT Setdco submitted a falsified bank guarantee, potentially causing losses to the Ministry of Public Works (PU) amounting to IDR 26.09 billion. This study aims to evaluate the effectiveness of arbitration as a dispute resolution mechanism in this case. The research employs a descriptive-analytical method with a qualitative approach, utilizing primary data such as arbitration documents and contracts, and secondary data from legal literature and media reports. The findings indicate that arbitration conducted through BANI provided a fast, fair, and binding solution for the disputing parties. However, the effectiveness of arbitration relies on the supervision of award implementation and regulations supporting accountability. In conclusion, arbitration can be a reliable mechanism for resolving infrastructure disputes if supported by an adequate system.

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 explores the discourse surrounding the Agus Salim donation controversy, focusing on how media narratives and legal rhetoric shape public perception. Drawing on two primary sources—articles from Brilio.net and KapanLagi.com—the research employs critical discourse analysis to examine the framing of key events, including allegations of donation mismanagement, legal strategies, and the public's reaction to the case. The findings reveal how media outlets construct competing narratives, emphasizing the roles of public figures, lawyers, and victims in influencing the discourse. By analyzing language use, power dynamics, and ideological positioning, this study highlights the interplay between legal rhetoric and public opinion in cases of social and moral significance. The research contributes to understanding how controversies are framed in digital media and their implications for justice and accountability in contemporary society.

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 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.

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 aims to determine the effect of clarity of budget targets, accounting control, and reporting systems on performance accountability at the Central Java Provincial Transportation Agency. The population in this study were all employees of the Central Java Provincial Transportation Agency, conducted by sampling, with a census sample (Finance Division), a sample of 30 respondents was obtained. The analysis technique used was multiple linear regression by distributing questionnaires (google form) to respondents. Scoring of respondents' answers to questions used a Likert scale. The results of the study can be concluded that: 1.) Clarity of budget targets does not affect performance accountability. 2.) Accounting control does not affect performance accountability. 3.) The reporting system has a positive and significant effect on performance accountability.

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.  

This research explores the dynamics of public administration in Indonesia by comparing the roles and interactions of the formal and informal sectors in service delivery. Utilizing a qualitative approach, the study examines how these two sectors function independently and collaboratively within the broader context of governance. Data were collected through semi-structured interviews and focus group discussions with stakeholders from both sectors, including government officials, community leaders, and informal service providers. The findings reveal that while the formal sector is essential for providing structured public services and ensuring accountability, it often faces challenges such as bureaucratic inefficiencies and limited responsiveness to local needs. In contrast, the informal sector plays a critical role in addressing gaps left by formal institutions, offering agile and community-driven solutions, particularly in underserved areas. However, the informal sector also encounters significant challenges, including a lack of recognition and resources, which can hinder its effectiveness. The study highlights the importance of fostering collaboration between the formal and informal sectors to enhance public service delivery. By integrating the strengths of both sectors, it is possible to create a more responsive and effective public administration system. The research emphasizes that recognizing and supporting the informal sector as a complement to the formal sector is crucial for improving governance outcomes in Indonesia. The study provides actionable recommendations for policymakers to promote synergy between these sectors, ultimately leading to better public services that meet the diverse needs of the Indonesian population.

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.

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 experience of interns in managing proposals and accountability reports (LPJ) at the Welfare Bureau of the North Sumatra Governor's Office. The method used in this study is qualitative research with a case study approach. The result of this research is the process of managing the incoming proposal file and accountability sheet by following the rules that apply to the Administration Sub-Division, People's Welfare Bureau of the North Sumatra Governor's Office. The management of proposals and accountability reports starts from the input process, printing the disposition sheet, to numbering the files, all carried out based on the directions given.