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This study aims to analyze the implementation of efficiency, effectiveness, and consistency in the Standard Operating Procedure for goods procurement in the purchasing department of The Oberoi Beach Resort, Bali. This research employed a descriptive qualitative approach, with data collected through semi-structured interviews, observation, and documentation. The informants included parties directly involved in procurement activities, namely the Purchasing Manager, Purchasing Supervisor, Purchasing Staff, Receiving Staff, and user departments. Data were analyzed through data reduction, data display, and conclusion drawing and verification. The findings show that the goods procurement SOP has been implemented in a structured manner through Purchase Requisition submission, document approval, Purchase Order issuance, supplier ordering, and goods inspection by the receiving department. The SOP is effective in supporting hotel operational needs and relatively consistent because control stages are maintained even under urgent requests. However, efficiency has not been fully optimized because administrative and approval processes still rely on a manual paper-based system. Other barriers include inventory data input errors, supplier stock limitations, customs constraints, and weather-related distribution disruptions. This study recommends the implementation of e-procurement, stronger interdepartmental coordination, improved inventory data accuracy, and supplier diversification.

This study examines the effects of Net Profit Margin, audit opinion, and firm size on audit delay among construction companies listed on the Indonesia Stock Exchange from 2019 to 2025. Audit delay is measured as the period between the fiscal year-end and the issuance date of the independent auditor’s report. Timely financial reporting is particularly important in the construction sector due to its complex long-term projects, progress-based revenue recognition, cost estimation, and high financial risks. Using a quantitative approach, the study analyzes secondary data from annual financial statements and independent auditor reports. The sample includes 14 construction companies observed over seven years, producing 98 observations. Panel data regression was conducted using EViews, with the Chow, Hausman, and Lagrange Multiplier tests identifying the Random Effect Model as the most appropriate estimation method. The findings show that Net Profit Margin does not significantly affect audit delay. In contrast, audit opinion and firm size have negative and significant effects, indicating that favorable audit opinions and larger company size are associated with shorter audit completion periods. Collectively, the three variables significantly influence audit delay, although they explain only 15.75% of its variation.

This study examines the effectiveness of the GOOL (Dukcapil Go Online) service in accelerating the issuance of birth certificates at the Population and Civil Registration Office of Probolinggo City. GOOL is a digital-based civil administration service innovation that allows residents to process civil documents without visiting the office in person. This study employed a descriptive qualitative method, with data collected through in-depth interviews, observation, and documentation. Effectiveness indicators were based on Campbell's (2014) theory, covering: program success, goal achievement, community satisfaction, and overall objective attainment. The findings indicate that the GOOL service is generally effective in expediting birth certificate issuance. Supporting factors include collaboration with healthcare facilities (Indonesian Midwives Association and hospitals), an integrated 3-in-1 service program, and adequate technological infrastructure. Inhibiting factors include technical difficulties during document uploads, unstable internet connections, and limited digital literacy among some residents.

Mangrove forests are high-value coastal ecosystems that have the potential to be developed as sustainable ecotourism destinations. This study aims to analyze the development of Mangrove Forest Tourism in Kampung Kayu Ara Permai, Sungai Apit District, Siak Regency based on the three pillars of sustainable tourism of the World Tourism Organization (UNWTO), namely environmental, economic, and socio-cultural sustainability. The method used is a descriptive qualitative approach through literature studies and semi-structured interviews with regional managers. The results of the study show that this area has a good mangrove ecosystem with nine species and an average Tourism Suitability Index (IKW) of 76.89% (Suitable/S2 category). From an economic perspective, eight non-timber forest products (NTFPs) downstream products and community-based homestay models have created an equitable distribution of benefits for residents. The socio-cultural dimension is supported by the authenticity of the coastal Malay tradition that is still preserved. However, the three dimensions face challenges in the form of the absence of protection regulations, the absence of a government fixed budget, and low public participation in management evaluation. This study recommends the issuance of regional regulations, the establishment of tourism BUMDes, and the strengthening of community participation as the foundation for sustainable ecotourism development.  

This study aims to analyze the implementation of the MBG policy in fulfilling nutritional needs in North Barito Regency and to identify the obstacles encountered. A qualitative descriptive approach was employed, with MAN Barito Utara and SMAN 4 Muara Teweh as research sites. Data were collected through observation, in-depth interviews, and documentation, then analyzed using Edward III's policy implementation model encompassing four indicators: communication, resources, implementor disposition, and bureaucratic structure. The findings reveal that MBG implementation at both schools has generally been running well but not yet optimally. Communication was structured and food production quality was ensured through certified kitchens. All implementors demonstrated high commitment and enthusiasm, serving as the primary strength of the program. Key obstacles were identified in the resource dimension absence of dedicated nutrition personnel, inadequate distribution space, and minimal nutrition education for students and in the bureaucratic structure dimension, including SOPs not tailored to each school's specific characteristics, informal task divisions lacking official decrees, and the absence of systematic staff substitution mechanisms. The study recommends dedicated budget allocation for distribution facilities, issuance of official task division decrees, SOP refinement, and development of nutrition education modules integrated into teaching and learning activities.

Bangka Belitung Islands Province as the largest tin producer faces legality dilemmas and criminalization of artisanal miners due to permit centralization through Law Number 3 of 2020. This study aims to analyze the impact of centralization on artisanal miners' legal access, criminalization practices under Article 158 of the Mineral and Coal Law, and the form of Bangka Artisanal Miners Alliance (ATRB) struggle demanding legal certainty. The research employs qualitative case study approach with data collection techniques through literature study and document analysis of regulations, court decisions, and media reports. Findings show centralization narrows legal access causing slow and bureaucratic process for Artisanal Mining Area (WPR) designation and Artisanal Mining Permit (IPR) issuance. Criminalization practices more frequently affect small-scale miners major actors, creating injustice perceptions and worsening socio-economic conditions of mining households. ATRB emerges as a social movement demanding legal recognition through accelerated WPR and IPR plus economic redistribution through fair tin trade governance. Non-transparent royalty management reaching Rp1.7 trillion worsens community vulnerability. This research contributes to social movement and natural resource politics studies by emphasizing the importance of participatory legalization and governance reform to reduce social conflict.

Land rights disputes arising from overlapping land certificates remain a complex agrarian law issue frequently encountered in Indonesia. This phenomenon reflects weaknesses in the land administration system, particularly in data collection, land measurement, and certificate issuance. Such disputes create conflicts, legal uncertainty, and reduced public trust in the land registration system. In practice, these disputes are generally resolved through civil litigation procedures in the District Court. This study aims to comprehensively analyze civil procedural law in resolving land rights disputes involving overlapping certificates and to examine the evidentiary strength of land certificates in judicial proceedings. This research employs a normative legal method using statutory and conceptual approaches, supported by primary and secondary legal materials. The findings indicate that dispute resolution begins with the filing of a lawsuit, followed by mediation, court examination, and the evidentiary process as the most crucial stage in determining lawful ownership. Land certificates serve as strong evidence; however, they are not absolute, as they may be challenged if administrative or substantive legal defects are identified. Judges play a central role in assessing certificate validity by considering land history, physical possession, good faith, and compliance with legal procedures. Nevertheless, the effectiveness of dispute resolution still requires improvement through better land administration, enhanced data accuracy, and stronger institutional integration.

The Comprehensive Systematic Land Registration Program (Pendaftaran Tanah Sistematis Lengkap (PTSL) is a government initiative aimed at providing legal certainty regarding land rights by accelerating land registration in Indonesia. However, in its implementation, various administrative problems have been identified that result in the issuance of Certificates of Ownership (SHM) with administrative defects, particularly regarding land that previously held a Right to Build (Hak Guna Bangunan (HGB) or a title deed in the form of a Deed of Sale and Purchase (Akta Jual Beli (AJB). This study aims to analyze the mechanism for canceling SHMs due to administrative errors in the implementation of the PTSL and the forms of legal protection available to parties harmed by the issuance of such administratively defective SHMs. The research method employed is normative legal research using a statutory approach and a case-based approach. The results of the study indicate that the cancellation of SHM due to administrative defects can be carried out through administrative mechanisms at the National Land Agency or through a lawsuit in the Administrative Court. Examples of administrative errors by the PTSL committee include errors in the verification of legal data, failure to conduct a land history investigation, errors in the measurement of land parcels, and disregard for the rights of other parties who previously held HGBs or AJBs. Legal protection for aggrieved parties is provided through administrative remedies, civil lawsuits, administrative court actions, and the blocking of problematic certificates. Holders of a previously issued Deed of Sale (AJB) have the legal standing to seek the cancellation of a Certificate of Ownership (SHM) issued in another party’s name, as the AJB serves as authentic evidence demonstrating a legal relationship to the land in question.

The process of creating and verifying employee ID cards at BKPSDMD Jambi City was previously carried out manually, resulting in lengthy processing times, data entry errors, and a high risk of identity forgery. This study aims to design and implement a web-based employee ID card digitalization system integrated with QR Code technology to improve the efficiency, accuracy, and security of employee identity verification. The system was developed using the Waterfall methodology, consisting of requirements analysis, system design, implementation, testing, and maintenance. The application was built using Native PHP, MySQL, HTML, CSS, and JavaScript. Functional testing was conducted using Black Box Testing with 12 test scenarios, while usability evaluation employed the System Usability Scale (SUS) involving 20 respondents. The results indicate that all core system features functioned properly, achieving a 100% success rate on valid test scenarios. Furthermore, the usability evaluation produced an average SUS score of 71.75, which falls into the good and acceptable categories. The implementation successfully accelerated the ID card issuance process, improved data management accuracy, and enhanced identity verification security through QR Code integration directly connected to the employee database. Therefore, the developed system effectively supports digital transformation and improves the efficiency of employee identity management at BKPSDMD Jambi City.

This article reviews the history and transformation of madrasah management in Indonesia. Emerging in the early twentieth century, madrasahs developed as educational institutions that combined the traditional values of Islamic boarding schools (pesantren) with the organizational structure of modern schools. This study employs a literature review method to examine the evolution of madrasah governance from the colonial era to the reform era. The findings reveal three major stages in the development of madrasah management. The first stage was the early period, during which madrasahs were independently managed by religious leaders and Islamic organizations with limited government involvement. The second stage was the post-independence integration period, characterized by increasing government intervention in curriculum development, institutional regulation, and legal recognition. The third stage was the modernization era, marked by the issuance of the Joint Decree of the Three Ministers in 1975 and the enactment of the National Education System Law of 2003, which strengthened the position of madrasahs within the national education system and placed them on an equal footing with public schools. These developments encouraged madrasahs to adopt Madrasah-Based Management (MBM) as a strategy to improve educational quality, effectiveness, and competitiveness. Overall, the transformation of madrasah management reflects an adaptive process that enables madrasahs to respond to educational reforms and societal changes while maintaining their distinctive Islamic identity and educational mission.  

The issuance of electronic identity cards (e-KTP) represents one of the most fundamental public services administered by the Population and Civil Registration Office (Disdukcapil). Nevertheless, various forms of alleged maladministration in this service delivery continue to be unresolved in many regions, including Gorontalo Regency. This study aims to analyze the implementation of the General Principles of Good Governance (AUPB) in e-KTP issuance practices at Disdukcapil Gorontalo Regency and to identify forms of alleged maladministration. Using a descriptive qualitative approach, primary data were drawn from the 2025 Maladministration Assessment Report of the Ombudsman RI Gorontalo Province Representative and official institutional documents, supplemented by secondary data from scientific journals, legislation, and verified news sources. Findings reveal that Gorontalo Regency obtained a final score of 64.79 with a 'Moderate Quality Without Maladministration' rating the lowest among four evaluated local governments. Three critical areas were identified: (1) non-compliance with service completion time standards, (2) unofficial administrative burdens including out-of-office form purchases, contravening the principle of proportionality, and (3) low public trust levels reflecting accountability deficits. This study contributes by elaborating the legal dimensions of AUPB as a more structured maladministration evaluation framework compared to prior studies focused primarily on public service management dimensions.

The Food & Beverage industry relies heavily on the availability and quality of fresh raw materials, making inventory management crucial. This study aims to analyze the implementation of the First-In, First-Out (FIFO) method in inventory management at PT K Hospitality Investment. The research design used a case study. Data were collected through interviews, observation, and documentation, then analyzed descriptively and qualitatively to assess the implementation of the FIFO inventory method in inventory management. The results show that PT K Hospitality Investment adopts a strict chronological inventory system and issuance of goods based on the order of entry. The use of FIFO inventory is often supported by the FEFO (First-Expired, First-Out) technique. Integrated inventory control has contributed to the financial stability of PT K Hospitality Investment. When properly implemented, the FIFO method not only helps reduce waste and increase efficiency, but also supports the company's operational sustainability. Although the implementation has been successful, the company still faces challenges such as limited infrastructure, a manual recording system, sudden changes in trends or guest order volumes, and delays in supplier deliveries.

Land dispute issues are still frequently occurring in Indonesia, one of the main causes being the issuance of duplicate land certificates originating from a centralized land administration system that is vulnerable to data manipulation and recording errors, despite the enactment of Law No. 5 of 1960 concerning Basic Agrarian Principles and its implementing regulations. Blockchain emerges as an information technology innovation based on decentralization that has the potential to strengthen legal certainty through a secure, transparent, and tamper-proof recording system. Normative support for digitalization is also reflected in Law No. 11 of 2008 concerning Electronic Information and Transactions and Law No. 27 of 2022 concerning Personal Data Protection, although its implementation in the national land system remains suboptimal. This study aims to examine legal regulations regarding blockchain implementation in Indonesia’s land administration system and to conduct a comparative analysis with Georgia. The research method used is normative legal research with a prescriptive and applied-technical approach, using statutory, comparative, and conceptual approaches. The findings show that Indonesian regulations already support the digitalization of land registration through policies of the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN). However, blockchain integration is still required, particularly through a hybrid system combining cloud computing and blockchain to prevent duplicate land certificates. Since 2016, Georgia has implemented blockchain in its land registration system, resulting in improved efficiency, transparency, and data security. Therefore, there is potential to adapt this model in Indonesia to enhance land administration, legal certainty, and the protection of land rights.

This study aims to analyze the service quality of the issuance of the Job Seeker Card (AK-1) at the Department of Manpower, Cooperatives, and Small and Medium Enterprises of Gorontalo City This study focuses on the five dimensions of service quality based on the SERVQUAL model Tangibles, Reliability, Responsiveness, Assurance, and Empathy The study is conducted based on the decline in the number of job seeker card service users year over year, indicating issues with service quality This study employs a qualitative, descriptive approach Data collection techniques include observation, interview, and documentation Data analysis uses the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing. The findings show that the service quality at the Department of Manpower. Cooperatives, and Small and Medium Enterprises of Gorontalo City is generally not yet optimal In terms of tangibles, service facilities still need improvement, particularly in the comfort of service rooms In terms of empathy officers have shown concern for the community, but it is not yet consistent across all service situations Responsiveness is considered fairly good, although delays in the service process still occur In terms of reliability, services are not yet fully consistent in providing accurate, precise results Meanwhile, in terms of assurance, officers provide polite and fairly convincing services, although their competence still needs Improvement The conclusion of this study indicates that the service quality of the issuance of the Job Seeker Card at the Department of Manpower Cooperatives, Small and Medium Enterprises of Gorontalo City Still requires improvement, particularly in enhancing facilities, human resource competence and service consistency to increase public satisfaction.

Land tenure through certificates as valid proof of rights had been recognized, yet in practice damaged certificates still caused administrative obstacles at the BPN of Tabanan Regency. The objective of this research was to analyze the mechanism of replacing damaged Certificates of Ownership and to identify the inhibiting factors in the process. This research used an empirical legal method (socio-legal research) with statutory, conceptual, and factual approaches. Data were collected through interviews with officials at the Tabanan Land Office and literature studies from legal documents and academic sources. The findings showed that the replacement mechanism started with application submission, data matching with the land book, a 30-day public announcement period, field verification including re-measurement if physical data could not be read, and issuance of a replacement certificate directed toward an electronic system. The study also found that the main inhibiting factors included administrative constraints, incomplete documents, unclear legal subjects, potential land disputes, low public understanding, and limited digitalization. These findings indicated that although the mechanism had been regulated, its implementation still faced obstacles affecting legal certainty and service effectiveness. This research implied the need to improve services, legal awareness, and digital transformation.

This study aims to analyze the comparison of equity-based financing decisions and sukuk from the perspective of Sharia principles in companies in Indonesia. The development of the Islamic capital market in Indonesia shows a significant increase in the use of financing instruments that comply with Islamic principles, thereby encouraging companies to consider funding alternatives that are not only financially efficient but also Sharia-compliant. In the framework of Sharia financial management, capital structure decisions must consider the prohibition of usury, the principle of risk sharing, fairness in risk distribution, and contract certainty. This research uses a qualitative approach with a literature study method thru the analysis of various scientific journals, regulations, and academic sources related to capital structure theory, the concept of Sharia equity, and the characteristics of corporate sukuk in Indonesia. The study results indicate that equity-based financing provides flexibility in capital structure and reflects a risk-sharing mechanism, but it has the potential to cause ownership dilution. Meanwhile, sukuk offers asset-based financing with a clear contractual structure and does not dilute company ownership, although it requires an underlying asset and a more complex issuance process. Comparatively, both instruments have Sharia legitimacy as long as they meet the screening requirements and contract structures applicable in Indonesia. This research emphasizes that corporate financing decisions in Indonesia need to consider the balance between financial efficiency and compliance with Sharia principles.

This study aims to analyze the invoice issuance procedure in the billing process for clinker transportation services using the CSMS (Customer Service Management System) at PT Semen Indonesia Logistik (SILOG). The primary focus of the research is on the workflow within the billing and reporting unit, as well as the identification of challenges and recommendations for improvement in the process. This research adopts a case study method with a qualitative approach. Data were collected through observation, interviews, and documentation. Four informants were selected using purposive sampling. The findings indicate that the billing process begins with the receipt of documents from partners, followed by document verification, data entry into the CSMS system, and invoice printing. Invoice creation is done manually so that delays often occur due to data discrepancies, input errors, incomplete documents, etc .The implications of this study reveal that despite the implementation of CSMS, technical and administrative obstacles still hinder efficiency. Improvements are needed through automated data input, integration of the contract database, and refinement of standard operating procedures (SOPs) to expedite and enhance the billing process. These findings can serve as a reference for developing a more effective digital billing system in the logistics sector.

This research examines the practice of handling Factual Action (TF) cases at the State Administrative Court (PTUN) after the issuance of Supreme Court Regulation Number 2 of 2019 and the Job Creation Law, as well as the implications for the issuance of SEMA Number 2 of 2024. The main focus is on Factual Action (TF) cases which are preceded by a letter requesting the issuance of a certificate with a comparative study of Decision Number 93/G/TF/2023/PTUN.BDG and  41/G/TF/2024/PTUN.BDG.  This research aims to analyze whether TF cases that are preceded by an application for issuing a certificate are a form of smuggling in Negative Fictitious or Positive Fictitious cases, or whether they have their own classification because there are unique characteristics that differentiate them.  The research method used is a normative legal research method with a case study approach.  The research results show that there are two models for handling TF cases which are preceded by a request for certificate issuance.  The two are different because the first model can be considered as Positive Fictitious/Negative Fictitious legal smuggling, but the second model is not legal smuggling.  This means that the existence of factual action cases has produced various types of factual actions with their own unique characteristics.  These cases are not always smuggling Positive Fictitious or Negative Fictitious cases, but have unique characteristics that need to be recognized and accommodated in the practice of state administrative justice.

The development of information technology has transformed civil dispute resolution mechanisms in Indonesia, most notably through the issuance of Supreme Court Regulation (PERMA) Number 3 of 2022 on Electronic Mediation in Courts. Despite the normative framework it provides, the implementation of electronic mediation continues to face persistent challenges, particularly regarding limited digital infrastructure, low digital literacy among disputing parties, and insufficient technical capacity of mediators. More critically, when electronic mediation fails to produce a settlement agreement, the subsequent enforcement of civil court decisions encounters serious normative gaps not yet adequately addressed by existing legal instruments. This study aims to identify and analyze the causes of civil judgment enforcement failures arising in the context of failed electronic mediation under PERMA Number 3 of 2022, and to propose normative solutions for the identified regulatory gaps. Using a normative juridical method supported by statutory, conceptual, and case approaches, this study finds that the primary causes of enforcement failure include the absence of clear legal standards governing electronically signed peace deeds, weak synchronization between PERMA Number 3 of 2022 and civil procedural law on execution, and procedural obstacles in enforcing decisions that originate from electronic proceedings. This study recommends targeted regulatory reform to ensure that peace agreements resulting from electronic mediation carry unambiguous executorial force and that enforcement mechanisms are adapted to accommodate the distinctive characteristics of electronic dispute resolution.

Public services in the immigration sector are required to be faster and more responsive to the surge in public demand, including through the implementation of the Same Day Passport Service as a facility to expedite passport issuance. This study aims to analyze the effectiveness of the Same Day Passport Service at the Tanjungpinang Class I Immigration Office and to reveal the obstacles that hinder it. A qualitative approach with a descriptive design was used. Data was collected through in-depth interviews, observations, and document studies from immigration officials and service users. Data analysis referred to Sutrisno's service effectiveness indicators, namely program understanding, target accuracy, timeliness, goal achievement, and tangible changes. The results of the study indicate that the Same Day Passport Service has been effective overall, particularly in terms of timeliness, achievement of service objectives, and concrete changes in the quality of passport production. However, its effectiveness has not been maximized due to the public's limited understanding of service requirements and the accuracy of applicant targeting. This study emphasizes the urgency of increasing socialization, strengthening the applicant selection mechanism, optimizing resources, and support systems to improve the effectiveness of immigration services.