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Background: The rapid development of financial technology and the increasing volume of cross-border transactions have led to the emergence of increasingly complex digital financial crimes, involving anonymous actors and exploiting regulatory gaps and jurisdictional differences. This condition poses serious challenges to legal systems, particularly in terms of digital evidence, the attribution of legal liability, and the effectiveness of cross-border law enforcement. Objective: This study aims to reconstruct the framework of civil and criminal liability in digital fraud cases to make it more adaptive, integrated, and responsive to technological developments. Method: The research employs a qualitative socio-legal approach, combining normative analysis of cybercrime regulations, case studies of international digital fraud, comparative analysis of legal systems across countries, and interviews with legal practitioners and fintech regulators. Results: The findings reveal significant legal gaps, regulatory fragmentation across jurisdictions, and weaknesses in electronic evidence systems that hinder effective law enforcement. Additionally, the complexity of actors and technologies within digital ecosystems complicates the accurate attribution of legal responsibility. Therefore, an integrated legal framework is required, incorporating both civil and criminal liability, international regulatory harmonization, and the utilization of technology to enhance law enforcement effectiveness.

Background: The rapid development of blockchain technology and smart contracts has fundamentally transformed contractual relationships by shifting the role of human interpretation and enforcement toward automated, code-based, and decentralized systems. This transformation generates complex legal implications, particularly regarding the evolution of contractual liability, which is increasingly distributed and no longer centered on a single legal subject. Objective: This study aims to analyze the evolution of contractual liability in smart agreements and examine how such transformation affects the fundamental principles of traditional contract law within modern legal systems. Methods: This research employs a normative and conceptual legal approach, supported by an analysis of blockchain regulations across multiple jurisdictions, case studies of smart contract implementation, and a comparative legal analysis between civil law and common law systems, complemented by a multidisciplinary literature review. Results: The findings indicate that contractual liability in smart agreements has evolved from a centralized fault-based liability model to an algorithmic, distributed, and code-dependent liability structure within blockchain ecosystems. This evolution creates new legal challenges concerning the attribution of liability, legal certainty, and the limitation of judicial intervention in automated contractual arrangements. Furthermore, the study identifies a tension between technological efficiency and substantive legal justice, highlighting the need for adaptive legal frameworks capable of accommodating decentralized technologies while ensuring the protection of legal rights and accountability of involved parties.

End-to-end autonomous driving has emerged as a promising paradigm in which deep neural networks directly map raw visual inputs to continuous control actions. Despite its effectiveness, this approach suffers from limited transparency, posing significant challenges for deployment in safety-critical driving scenarios. This study addresses the lack of interpretability in vision-based end-to-end autonomous driving systems and aims to analyze model decision-making behavior under critical conditions such as sharp steering maneuvers and abrupt control transitions. To this end, an explainable end-to-end autonomous driving framework is proposed, combining a convolutional neural network trained via imitation learning with gradient-based visual attribution techniques, including Grad-CAM. The model predicts continuous steering, throttle, and braking commands directly from front-facing camera images, while explainability mechanisms are applied to reveal input regions influencing each control decision. Model performance is evaluated using both prediction accuracy and safety-oriented behavioral metrics. Experimental results show that the proposed explainable model achieves lower control prediction errors compared to a baseline end-to-end CNN, reducing steering mean squared error from 0.034 to 0.031, throttle error from 0.021 to 0.019, and brake error from 0.018 to 0.016. Moreover, safety-oriented analysis indicates improved driving stability, with steering variance reduced from 0.087 to 0.072 and abrupt control changes decreased from 14.6 to 10.3 events. Visual explanations consistently highlight road surfaces and lane-related structures during complex maneuvers, indicating reliance on semantically meaningful cues. In conclusion, the results demonstrate that integrating explainability into end-to-end autonomous driving not only preserves predictive performance but also correlates with smoother and more stable driving behavior. This framework contributes to the development of transparent and trustworthy autonomous driving systems suitable for safety-critical applications

This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structured interviews involving one tax consultant and two taxpayers who received VAT reporting assistance. The findings reveal that the role of tax consultants extends beyond administrative functions. They not only assist in technical adjustments such as Coretax system configuration and Periodic VAT Return reporting but also play a crucial role in fostering fiscal awareness through educational and psychological approaches. Empirically, consultant assistance improved clients’ reporting timeliness from 68% to 91% and reduced tax invoice errors by 27% within a three-month mentoring period. Moreover, consultants contributed to shifting taxpayers’ attribution from external factors—such as blaming the system or regulations—to internal factors, including personal awareness and responsibility. These results demonstrate that the presence of tax consultants strengthens both formal and material compliance, leading to sustainable, awareness-based tax behavior. Therefore, tax consultants serve as catalysts for behavioral transformation and play a strategic role in shaping an adaptive fiscal culture amid dynamic taxation policy changes in Indonesia.

The modern doctrine of criminal responsibility is built on the premise of free will and individual deliberative capacity. However, advances in neurogenetics, particularly findings regarding MAOA-L gene expression, have presented a structural disruption to this framework. The MAOA-L gene has been empirically associated with impaired impulse regulation and increased aggressive responses, particularly in combination with childhood trauma. This study aims to evaluate how MAOA-L gene expression influences the capacity for criminal responsibility and to analyze the tension between classical legal constructs and biological determinants within the structure of culpability. The research method employed normative research with a conceptual approach. The results indicate that the dichotomy-based mens rea doctrine fails to accommodate the degree of control capacity shaped by neurobiological structures. MAOA-L cannot be treated as a basis for forgiveness, but rather serves as an evaluative variable in assessing the spectrum of legal responsibility. In this position, criminal law maintains the principle of individual responsibility but formulates it through a new framework based on actual capacity rather than a universal voluntaristic assumption. This reformulation is necessary to avoid disproportionate attribution of blame and to allow criminal law to move toward a system that is more adaptive to biological realities without falling into determinism.

Criminal law based on genetic determinism was once rejected in modern criminal law systems because it was deemed contrary to the principle of individual responsibility. However, the rise of epigenetics and neurocriminology in contemporary legal practice indicates a reconstitution of the biological basis for attribution of criminal culpability. This study aims to analyze the extent to which developments in epigenetics reopen opportunities for the operation of biological approaches in criminal law, while also critiquing the conceptual dangers they pose to the principles of justice and moral responsibility. The research method uses a normative legal approach with a conceptual approach. The results show that epigenetics works as a tool for scientific validation of the formation of risk categories in criminal law, while simultaneously weakening the perpetrator's position as a moral subject. The criminal law structure that technocratically accepts biological arguments creates a new form of legal exclusion through medical classifications that are not open to ethical evaluation. In this situation, the law operates as an instrument of biological management of bodies deemed deviant. The position of neurocriminology in this case is no longer merely a tool, but rather the center of the configuration of biolegal power that defines responsibility based on predisposition, not will. Therefore, a new normative framework is needed that can uphold the principle of individual responsibility while rejecting the ethical reduction of biological diagnoses in the criminal law system.

This study aims to determine the role of work-life balance in mediating the effect of self-efficacy on turnover intention. The research employed a saturated sampling technique with a sample of 112 employees. The method used was a survey method with questionnaires and interviews, analyzed using descriptive statistics and inferential  statistical analysis with SEM-PLS. The results of this study indicate that self-efficacy has a negative effect on turnover intention. Self-efficacy has a positive and significant effect on work-life balance. Work-life balance negatively affects turnover intention. Furthermore, work-life balance is able to mediate the effect of self-efficacy on turnover intention. The theoretical implication of this research is a confirmation of attribution theory and its relation to the research variables. The practical implication provides alternative solutions to the problem of turnover intention. The recommendation given is that the Faculty of Economics and Business, Udayana University, should provide psychological support and a conducive work environment to enhance employees’ self-efficacy, while also developing flexible work policies that support work-life balance through workload management, rest periods, and a work culture that respects personal life.

Tax compliance refers to the behavior and actions of taxpayers in fulfilling their tax obligations in accordance with applicable laws and regulations. High tax compliance is crucial to ensuring the smooth flow of state funding, particularly in the motor vehicle sector. This study aims to provide empirical evidence regarding the influence of tax sanctions, tax socialization, and service quality on motor vehicle taxpayer compliance in Denpasar City. The research method used was accidental sampling, with a sample size of 100 respondents determined using the Slovin formula. Data were collected through questionnaires administered to motor vehicle taxpayers, and the data obtained were analyzed using multiple linear regression analysis. The results indicate that tax sanctions, tax socialization, and service quality have a positive influence on motor vehicle taxpayer compliance in Denpasar City. Specifically, the higher the public's understanding of tax sanctions and socialization conducted by the authorities, as well as the better the quality of service provided, the higher the level of taxpayer compliance in fulfilling their tax obligations. This study also shows a strong relationship between these variables in improving tax compliance. The theoretical implications of this study indicate that attribution theory and compliance theory can empirically support the idea that external factors such as sanctions and service quality, as well as educational processes through socialization, play a significant role in improving tax compliance. The practical implications of this study provide broader insights for researchers, the government, and related parties, and serve as a useful reference for stakeholders or future researchers interested in similar topics.

Taxpayer compliance plays a crucial role in increasing state revenue and supporting national economic development. This study aims to examine the relationship between tax morale, tax fairness, and tax complexity on the compliance of MSME taxpayers in Denpasar City. The research was conducted on MSME taxpayers who are actively registered with the Department of Cooperatives and MSMEs of Denpasar City. A purposive sampling technique was used to select a sample of 100 respondents from a total population of 29,949 MSME taxpayers in Denpasar. The data were analyzed using multiple linear regression. The results indicate that tax morale and tax fairness have a positive and significant relationship with MSME taxpayer compliance in Denpasar City. In contrast, tax complexity shows a negative but statistically insignificant relationship with taxpayer compliance. These findings provide empirical support for the Theory of Planned Behavior and Attribution Theory, highlighting the role of individual attitudes and perceptions in fulfilling tax obligations.

This study aims to analyze how socially constructed beauty standards shaped by media, popular culture, and the surrounding environment affect the social cognition of university students in evaluating peers who deviate from mainstream beauty norms. Within the campus environment, students often bring visual biases and prejudices toward others based solely on physical appearance, such as skin tone, body shape, and fashion style. This study adopts a qualitative approach with a case study method. Data were collected through in-depth interviews with four students from the State Islamic University of North Sumatra (UINSU) with diverse backgrounds.The results show that most students initially form judgments based on social schemas influenced by social media, past experiences, and peer environments. However, some participants demonstrated a shift in perspective after engaging in personal reflection, studying social psychology, and experiencing more diverse social interactions. They began to exhibit more empathetic attitudes and fairer judgments. This study highlights the importance of higher education in fostering critical awareness and promoting inclusive values and social sensitivity within academic environments.

Advances in information technology have increased the country's vulnerability to cyber threats, including attacks by proxy state actors that are difficult to track and account for. Indonesia as a developing country faces challenges in formulating an effective cyber defense strategy. This study aims to analyze Indonesia's cyber deterrence strategy in dealing with proxy state actor threats, and to compare it with the approaches taken by Singapore and South Korea. The research method used is a qualitative study with a comparative approach, examining policies, institutional capacity, and the effectiveness of strategy implementation in each country. Initial findings indicate that Indonesia is still in the early stages of developing an integrated cyber deterrence strategy, especially in terms of attribution, cyber diplomacy, and strengthening national capacity. Singapore and South Korea have implemented a more systematic approach, including regional cooperation and cross-sector policy integration. The results of this study are expected to contribute to the formulation of national policies in strengthening Indonesia's digital resilience and sovereignty.

The Majapahit Museum houses a significant collection of tosan aji, particularly keris, which holds important historical, technological, and symbolic value within Javanese culture. However, a substantial portion of the collection lacks clear provenance and stratigraphic context, resulting in data gaps and potential misinterpretations, especially regarding Majapahit-period attribution. This study aims to examine strategies for managing non-stratigraphic keris collections through standardized visual-morphological identification as an initial curatorial approach. The research employs direct artifact observation, morphological analysis of blades and ricikan, visual examination of pamor configurations, and a review of museological, keris studies, and archaeometallurgical literature. The findings demonstrate that standardized morphological identification provides a systematic framework for preliminary classification while preventing speculative chronological claims. The study also emphasizes the necessity of separating blade analysis from keris fittings and highlights the limitations of visual assessment in determining tangguh, which requires support from non-destructive metallurgical analyses. As a practical contribution, this article proposes strengthening curatorial standards through the development of morphology-based artifact labels (manual and digital), multidisciplinary scholarly catalogues, and the integration of documentation and material analysis technologies. This approach positions the Majapahit Museum as a knowledge-producing institution in tosan aji studies rather than merely a repository of artifacts.   Kata Kunci : Museum Majapahit, Keris, Identifikasi Morfologis, Ricikan, Tangguh Keris

This study aims to analyze the process of affixation, which is the addition of elements to the basic form of a word, in three languages: Indonesian, English, and Javanese. Affixation is one of the important morphological processes in the formation of words that reflects the structure and characteristics of each language. This study uses a descriptive qualitative approach by utilizing speech from the three languages as comparative data. Data was collected through the listening method, which is by observing the use of language in various contexts, both oral and written, including excerpts from texts that contain language errors. The analysis was carried out on the basic forms of words that undergo the process of affixation, focusing on four types of affixes: prefixes (prefixes), infixes (inserts), suffixes (suffixes), and confixes (a combination of prefixes and suffixes). The results show that the three languages have a distinctive affixation pattern, although there are some similarities in the function and purpose of word formation. Indonesian and Javanese tend to have a more complex and productive attribution structure than English, which is more dominant in using suffixes in the formation of new words. This study also found that language errors in writing are often related to the use of affixes that are not in accordance with the morphological rules of each language. These findings show the importance of understanding the process of affixation in language learning and language competence development. By understanding the differences and similarities in the process of interlingual affixation, it is hoped that language learners and practitioners can improve the accuracy of word use and enrich cross-cultural linguistic insights.