Publication Search

67,732 articles from 582 journals · 1,699 citations tracked

Showing 1-20 of 1,645

Analytics

As-Sifa Pebrianti; Ardhita Aulia Utari; Salwa Fauziyah Anwar; Shabrina Najla Ingga Jayasti

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

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.

Muhaemina Muhaemina; Nur Aisyah; Kurniati Kurniati

Solid waste management in Makassar City constitutes a strategic issue that extends beyond technical and administrative concerns to encompass legal, ethical, and socioreligious dimensions. Although the local government has established regulatory frameworks and policy instruments for waste management, empirical conditions reveal a persistent gap between legal norms and their implementation, as reflected in high waste generation rates, weak source segregation, limited public participation, and increasing pressure on landfill capacity. This study aims to analyze the effectiveness of waste management in Makassar City from the perspective of Islamic law and to examine the potential integration of Sharia principles in strengthening sustainable environmental governance. The research employs a qualitative approach with a descriptive-analytical design based on policy analysis, literature review, and theoretical synthesis of Islamic legal doctrines, particularly maqāṣid al-sharīʿah and fiqh al-bī’ah. The findings indicate that, despite the existence of adequate local legal instruments, waste management practices remain ineffective due to insufficient internalization of ethical values, weak law enforcement, and limited behavioral change within society. From the perspective of Islamic law, these conditions demonstrate the incomplete realization of the principles of amanah (trust and responsibility), maslahah (public interest), and the prevention of harm (lā ḍarar wa lā ḍirār) in both governmental practice and public conduct, thereby undermining the objectives of protecting human life and the environment. The implications of this research highlight the importance of synergizing positive law and Islamic legal principles to promote environmentally sustainable governance oriented toward long-term public welfare.  

Rengga Kusuma Putra; Retno Saraswati; Edvardas Juchnevicius; Aulia Rahman

Journal of Civil Criminal Law 2025 International Forum of Researchers and Lecturers

Background: Criminal justice reform has become a crucial global issue in maintaining the balance between the protection of individual rights and state authority, particularly amid the increasing complexity of law enforcement and the risk of abuse of power. Objective: This study aims to analyze the relationship between the principles of due process of law, legal accountability, and the rule of law within criminal justice systems, as well as to compare their implementation in common law and civil law systems. Methods: This research employs a normative and comparative approach through the analysis of legal regulations, criminal justice practices, case studies of procedural violations, and cross-country comparisons, supported by interviews with academics and legal practitioners. Results: The findings indicate that although the principles of due process, legal accountability, and the rule of law are widely recognized, their implementation still faces significant challenges, including weak oversight, procedural inconsistencies, and limited institutional capacity. The comparative analysis also reveals a growing convergence between common law and civil law systems in adopting human rights-based standards, despite differences in procedural approaches. This study concludes that the holistic integration of these three principles is essential to establish a fair, transparent, and accountable criminal justice system.

Nazwa Salsabila; Sari Endah Nursyamsi; Nuna Lailani; Ulan Safitri; Sayyidah Fatma Azzahra

Jurnal Hukum, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

The development of AI is now changing many aspects of our lives, especially in the digital world. However, along with these advances, new challenges have arisen, particularly in the form of digital disinformation. Technologies such as deepfake and voice cloning have made it easy to manipulate a person’s image or voice, often for malicious purposes such as online fraud and the spread of fake news. This study focuses on the ethical violations that occur with the use of AI, particularly in the context of these technologies. It also evaluates the effectiveness of Indonesia's legal framework in combating digital disinformation. Using qualitative research methods based on literature studies, the results highlight several ethical concerns. Fundamental principles such as responsibility, honesty, and justice are often overlooked in the development and application of AI, leading to unethical behavior in the digital sphere. Additionally, the study reveals that the legal regulations currently in place in Indonesia are insufficient to adequately protect the public from the potential abuses of AI technology. This research emphasizes the need for stronger legal and ethical standards to address the growing concerns about AI misuse and to safeguard the public from digital manipulation and disinformation.

Malida Nur Izzatul Mursyidah; Mu'alimin Mu'alimin; Mukaffan Mukaffan

Jurnal Cakrawala Pendidikan dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

The paradigm of Islamic education requires the integration of Western learning theories with an Islamic perspective to create a holistic approach to education. With the rapid development of psychological theories in education, such as behaviorism, cognition, humanism, and constructivism, it is essential to examine their relevance within the context of Islamic education. This article aims to analyze the integration of these theories in Islamic learning, with a focus on their connection to key Islamic concepts such as reward-punishment (pahala-dosa), reflection (tafakkur), self-actualization, mutual assistance (ta'awun), and consultation (syura). This study uses a literature review method with a qualitative approach. Articles were gathered through Google Scholar and Publish or Perish with keywords "Behaviorism in Islamic Education" AND "Cognitive Learning in Islam" AND "Humanistic Approach in Islamic Education" AND "Constructivism in Islamic Education." Of the initial 40 articles obtained, a screening process resulted in 5 articles that met the publication criteria (2020–2025), relevance to the topic, and open access. The review results show that integrating these theories into Islamic education can enrich the learning process by linking moral, social, and spiritual elements that are essential in Islamic teachings. This literature synthesis reveals the importance of integrating psychological theories with the principles of Islamic education to create a more comprehensive and holistic educational system. Further research should develop empirical methodologies and more detailed and practical application models in Islamic education practice.

Dhiya Fathiyyatul Aulia

Deposisi: Jurnal Publikasi Ilmu Hukum 2025 International Forum of Researchers and Lecturers

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.

Raditya Arya Pamungkas; Devina Vita Tanudjaja; Gandris Rahmadillah; Diajeng Ayu Kartini; Nabil Edika M.A +1 more

GARUDA : Jurnal Pendidikan Kewarganegaraan dan Filsafat 2025 International Forum of Researchers and Lecturers

Pancasila is a guideline in life that guides the formation of character to become better and considers the norms and values contained within an individual. This study aims to analyze how the implementation of Pancasila values can be realized in the digital era. The method used is a literature study (library research) by reviewing various journals, books, and scientific sources related to the relevance and challenges of Pancasila in the digital era. The results of the study show that most people have implemented Pancasila values through attitudes of mutual respect, mutual care, upholding tolerance, being responsible in all actions, and actively participating in creating a safe and harmonious social media environment in the digital era. This study concludes that strengthening the implementation of Pancasila in the digital era can contribute to the development of ethical, integrity-driven, and nationally aware character. nationality. Therefore, it is necessary to make efforts for self-awareness to continue upholding the values of Pancasila by shaping oneself according to the principles contained in Pancasila.  

Agatha Jumiati; Esti Aryani; Kesya Zhalibina Sunarto

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

This research analyzes the legal status of zakat within the state financial system and explores its potential integration as a sharia-based fiscal instrument in Indonesia through a comparative study with Malaysia. In Islamic law, zakat functions both as a religious obligation and as a mechanism for wealth redistribution aimed at achieving social justice. However, under Indonesia’s positive law framework, zakat is still treated as a socio-religious institution outside the formal state fiscal system, as stipulated in Law Number 23 of 2011 on Zakat Management. In contrast, Malaysia has successfully integrated zakat into its Islamic fiscal policy through the authority of the State Islamic Religious Council (MAIN), which holds legal legitimacy as a regional public body. This study adopts a normative and comparative legal approach by examining statutory regulations, Islamic legal doctrines, and zakat institutional practices in both countries. The findings indicate that the integration of zakat into Indonesia’s fiscal system is constitutionally permissible and does not conflict with Article 23A and Article 34 paragraph (1) of the 1945 Constitution, as it aligns with welfare state principles and the state’s responsibility toward poverty alleviation. The legal implications of such integration include the establishment of lex specialis regulating zakat as a sharia fiscal instrument, harmonization with state finance laws, and the strengthening of institutional legitimacy and accountability in zakat management. Therefore, zakat holds significant potential to become a core pillar of Islamic economic law that supports economic equity and enhances national fiscal resilience.

Eviona Elshadai Margareth Hutapea; Trissa Lihayati Nur Laila

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Physical violence against journalists remains a serious threat that hinders the functioning of democracy in Indonesia. Law Number 40 of 1999 concerning the Press explicitly guarantees legal protection for journalists through Articles 8 and 9, which emphasize freedom from censorship and the right to seek and disseminate information. However, criminal law enforcement against perpetrators of physical violence has not been optimal, leading to a culture of impunity. This study uses a normative juridical approach by analyzing the Press Law regulations, the provisions of the Criminal Code on assault (Articles 351-355), as well as the theoretical basis of Satjipto Rahardjo's preventive-repressive legal protection and Moeljatno's law enforcement principles. The results of the study indicate a significant gap between strong legal norms and weak enforcement practices,  characterized by the dominance of mediation by the Press Council and a culture of impunity for perpetrators, often involving state apparatus. According to AJI reports from 2020-2025, there have been 84 to 89 cases annually, with only 15-20% processed criminally. The main obstacles include a lack of coordination between institutions, minimal awareness of law enforcement officials, victims' reluctance to report due to social pressure and fear of reprisals, and institutional solidarity among perpetrators. This impunity not only traumatizes journalists but also induces self-censorship, reduces investigative journalism quality, and weakens democratic checks and balances. Recommendations include revising the Press Law for stricter sanctions, enhancing law enforcement training, and establishing independent investigation teams under Komnas HAM to combat impunity effectively. 

Syafran Nurrahman; Aep Saefullah; M.Tafsiruddin; Tohiroh Tohiroh; Sitti Aliyah Azzahra +3 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Mosque-based community economic empowerment activities have significant potential to improve community welfare, particularly for small businesses in the mosque's immediate vicinity. However, implementation is still largely conventional and lacks a data-driven approach, resulting in suboptimal beneficiary identification and activity evaluation. This community service initiative aims to promote a data-driven approach to mosque-based community economic empowerment through sharia bazaar activities. Implementation methods include initial observation, outreach and education for mosque managers and business owners, technical assistance for sharia entrepreneurship, and activity evaluation. The results demonstrate an increased public understanding of the importance of data use in determining beneficiaries, managing bazaar activities, and developing businesses based on sharia economic principles. The outcomes of this initiative include improved data management literacy, a simple data collection format for sharia bazaar activities, and recommendations for developing a mosque-based data collection system. It is hoped that this initiative will be the first step in building a sustainable, transparent, and data-driven community economic empowerment model within the mosque environment.

Nurhaidah Siregar; Uswatun Hasanah

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The phenomenon of the dual role of wives is a complex social reality amidst the patriarchal culture that is still deeply rooted in Indonesian society. In this social system, women often bear the double burden of domestic responsibilities as well as public roles, which often gives rise to gender inequality, role conflict, and psychological stress. This article aims to analyze the dual role of wives in a patriarchal culture using a gender perspective and maqasid sharia as an analytical framework. The research method used is a literature study with a qualitative-descriptive approach to various relevant literature. The results of the study indicate that patriarchal culture tends to limit access and recognition of women's roles, thus contradicting the principle of gender justice. Meanwhile, maqasid sharia emphasizes the values ​​of balance, justice, and benefit in husband-wife relations. The principles of hifz ad-din, hifz an-nafs, hifz al-aql, hifz an-nasl, and hifz al-mal provide theological legitimacy for women's social and economic roles as long as they are carried out within the framework of justice, shared responsibility, and family harmony.  

Molle, Jhonderic

International Journal of Christian and Catholic Philosophy 2025 International Forum of Researchers and Lecturers

Contemporary church ministry is often trapped in a seasonal pattern, with increased activity only during major events like Christmas and Easter, while stagnating at other times. This phenomenon indicates a fundamental problem in leadership patterns that are not poverty-oriented. This article analyzes the roots of seasonal church ministry through a qualitative-descriptive approach and theological reflection based on Osmer's framework. Literature reviews by Barna, Maxwell, Banks & Ledbetter, as well as the leadership principles of Jesus Christ, show that seasonality is eliminated by reactive leadership that lacks a long-term vision, minimal spiritual training, and a weak ministerial cadre system. As a solution, this article offers a sustainable leadership model that emphasizes a year-round discipleship vision, ministerial training and regeneration, systematic ministry evaluation, and the spiritual example of leaders. This model is believed to help churches experience stable growth, establish a consistent ministry rhythm, and present relevant evidence to the world. Thus, sustainable leadership is a strategic and theological approach to addressing seasonal ministry and strengthening the mission of the church today.

Defana Tri Rakhiish Dani; M. Fahmi Fahruddin; M. Rizki Prasertyo; Abdul Roja

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Every individual possesses both rights and obligations that must be understood and exercised in a balanced manner to maintain social order, justice, and collective well-being. A clear understanding of citizens’ responsibilities is essential for creating a prosperous and harmonious society. This study examines the rights and obligations of citizens as stipulated in the 1945 Constitution of the Republic of Indonesia, with a primary focus on exploring how the Constitution guarantees, regulates, and implements these fundamental principles in national life. The research employs a qualitative method with a descriptive-analytical approach. Data were collected through desk research, analysis of constitutional provisions, examination of relevant legal documents, and review of related academic literature. The findings indicate that the 1945 Constitution provides strong protection for fundamental human rights, including the rights to education, health services, employment, legal protection, and freedom of expression. At the same time, the Constitution clearly outlines citizens’ obligations, such as obeying the law, paying taxes, respecting the rights of others, participating in national defense, and contributing to social harmony. The study emphasizes that rights and obligations are interconnected and must be carried out proportionally. Understanding and applying these constitutional principles is crucial for strengthening democratic governance, enhancing legal awareness, and fostering a just, orderly, and sovereign nation.

Noverin Andrea Anang; Tjang, Yanto Sandy; Herkulana Mekarryani Soeryamassoka

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Gender equality in the religious sphere in Indonesia is a complex phenomenon, shaped by the interaction between theological doctrines, institutional practices, and the socio-cultural context of each tradition. This study employs a qualitative-descriptive approach through literature review to analyze six major religions in Indonesia: Catholicism, Protestantism, Islam, Hindu Dharma, Buddhism, and Confucianism. The analysis focuses on three main dimensions: theological perspectives regarding gender roles and positions, social changes influencing gender relations, and transformations in institutional structures and practices that support gender equality. The findings indicate that historically, women were often placed in subordinate positions due to patriarchal norms, although the core teachings of these religions contain egalitarian principles and recognition of women’s dignity. Contemporary transformations are reflected in the reinterpretation of religious texts and practices that promote gender equality: Catholicism emphasizes the recognition of women’s dignity within the clerical hierarchy; Protestantism opens opportunities for the ordination of female pastors; Islam reinterprets the principles of Qawwamun and family law rights; Balinese Hindu Dharma adjusts women’s roles in rituals and public spheres; Buddhism revives the bhikkhuni order within the sangha; and Confucianism modernizes the interpretation of Wu Lun and San Cong to emphasize mutual responsibilities between husband and wife. In conclusion, despite persistent patriarchal challenges, this study affirms that religion has the potential to act as an agent of social transformation promoting gender equality while maintaining the moral, spiritual, and traditional values distinctive to each tradition. These findings contribute significantly to academic literature, interfaith dialogue, and the development of more gender-inclusive policies.

Annisyah Nur Silalahi; Dita Handayani; Faris Haikal Hasibuan; Reni Ria Armayani Hasibuan

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study presents a comprehensive evaluation of three main Islamic monetary instruments Sukuk, the Islamic Interbank Money Market (PUAS), and Sharia Repo to strengthen the resilience and stability of Indonesia’s Islamic financial system. Using a descriptive literature review method, this study analyzes relevant academic sources, regulatory frameworks, and policy reports. Sukuk is examined as an asset-based instrument that plays a crucial role in medium- to long-term financing and fiscal management. PUAS is analyzed as a mechanism for short-term liquidity management among Islamic banks based on mudharabah and wakalah contracts. Meanwhile, Sharia Repo is evaluated through the sale and repurchase mechanism of Sharia State Securities (SBSN) to support liquidity stability in Islamic banking. The findings reveal strong synergy among these instruments in managing excess liquidity, controlling inflation, and strengthening the transmission of Bank Indonesia’s monetary policy in compliance with Sharia principles. This study recommends enhancing public literacy, strengthening innovative regulatory frameworks, and developing Islamic financial infrastructure to promote inclusive and sustainable growth in Indonesia’s Islamic financial sector.

Teguh Handoyo; Ani Ani

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Constructivism learning theory places learners as active subjects in constructing knowledge through learning experiences, social interactions, and reflection on their surroundings. This approach views learning not as a passive process of receiving information, but as an active process of constructing meaning based on the prior knowledge possessed by learners. This paper aims to comprehensively examine the development and definition of constructivist learning theory, its main principles and characteristics, and its implications in the learning process, particularly in the context of primary education. The writing method used is a literature study by analyzing various literature sources in the form of textbooks, scientific journal articles, and other relevant references related to constructivism theory. The results of the study show that constructivist learning emphasizes learner-centered learning, where knowledge is not transferred directly by the teacher but is constructed through a process of assimilation and accommodation. In this approach, teachers act as facilitators who design a conducive learning environment so that students are able to build understanding independently and through social interaction. The application of constructivist learning has been proven to encourage the development of critical thinking, problem solving, cooperation, and meaningful learning. Therefore, constructivist learning theory is relevant to be applied in modern learning as an effort to improve the quality of the learning process and outcomes of students.

Hery Dwi Utomo; Bulelani Thukuse

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

The development of information technology has given rise to a new form of business transaction: the electronic contract. This contract form replaces the traditional process that requires a physical meeting between the parties. However, questions arise regarding the validity of e-contracts from the perspective of Indonesian civil law, specifically based on Article 1320 of the Indonesian Civil Code (KUHPerdata) and the provisions of Law Number 11 of 2008 concerning Electronic Information and Transactions (UU ITE). This research aims to analyze the validity of electronic contracts as legally binding agreements and to assess the extent to which the ITE Law can serve as their legal basis. Using a normative juridical legal research method, the research results show that e-contracts are valid and binding as long as they meet the requirements for the validity of an agreement under Article 1320 of the Civil Code, namely consent, capacity, a specific object, and a lawful cause. The ITE Law expands the recognition of electronic evidence and digital signatures as valid evidence in civil law. Thus, electronic contracts have the same legal force as conventional contracts, as long as they meet the principles of free will and the integrity of a reliable electronic system.

Raffly Firmansyah Putra; Wilchan Robain; Vira Khairunisa; Zuhairi Rangkuti; Siti Nur Fadhilah +1 more

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

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.

Widia Ningsi; Iva Yulia Mustafa

Jurnal Pariwisata Indonesia 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Belawa Village, located in Lemahabang District, Cirebon Regency, West Java, is famous for the Labi-labi Belawa tourist attraction. This study aims to develop a sustainable tourism village at the Cikuya Tourist Attraction in Belawa Village. This model is expected to be an integrated solution to support the implementation of sustainable tourism. The research method used is descriptive qualitative, with quantitative data analysis. The results of the study show that the implementation of sustainable tourism in Cikuya is evident through environmental preservation and the conservation of the Belawa turtle habitat. Although the management is not yet optimal, there are practices of utilizing organic waste, such as chicken manure for animal feed and coconut shells for souvenirs, supporting the circular economy concept. Community participation in cultural activities also supports the social and cultural aspects of sustainable tourism, although it is still incidental and has not yet been programmed sustainably. However, the implementation of sustainable tourism in Cikuya is not yet fully optimal, despite having strong natural and conservation potential. Structural and operational barriers, such as accessibility, human resources, institutional governance, economy, socio-culture, and policy support, affect the effectiveness of applying sustainability principles.

Lili Andriani; Nova Hari Santhi

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Local government accounting policies provide the foundation for financial reporting. The Budget Realization Report (LRA) compares budgeted and actual figures, with the resulting balance recorded as the Sisa Lebih Pembiayaan Anggaran (SILPA, excess financing surplus). This study in East Lombok Regency aims to quantify the SILPA in the 2024 APBD and to analyze the financial accounting policies used in its determination. A descriptive approach combining qualitative and quantitative methods was applied. Data were collected via structured interviews with local finance officials, observations, and document analysis of APBD financial reports. Qualitative data were reduced and presented to describe policy factors, while quantitative analysis computed the SILPA value. Results show the 2024 LRA recorded a SILPA of IDR 6,414,658,153.17, indicating unused budget funds. These funds will finance the 2025 budget deficit for investment and equity in regional companies. The accounting policy for SILPA determination considered key principles such as prudence, substance over form, and materiality, in accordance with government accounting standards (e.g. applying the conservatism principle to avoid recognizing uncertain revenues). This analysis highlights how regional financial policies influence the management of budget surpluses.