Abstract:This study examines the development of fiscal decentralization and its relationship to regional financial independence in Indonesia through a systematic literature review. The objective is to synthesize empirical and conceptual…
ceptual findings published between 2017 and 2026 concerning the determinants, measurement, and consequences of regional financial independence, particularly the role of local own-source revenue (PAD), intergovernmental transfers, and capital expenditure. Using a systematic search of Scopus, Google Scholar, and Garuda databases, 30 relevant articles were screened, selected, and analyzed following defined inclusion and exclusion criteria. The review finds that fiscal decentralization consistently strengthens local revenue mobilization and administrative accountability when accompanied by adequate institutional capacity, transparent governance, and effective management of natural and economic resources. However, the effectiveness of decentralization varies considerably across regions due to disparities in economic potential, human resources, and political commitment. The synthesis further shows that financial independence positively affects the quality of public services and regional economic growth, although the relationship is moderated by expenditure efficiency and governance quality. The novelty of this review lies in its integrative framework linking revenue-side determinants, expenditure behavior, and governance mechanisms within a single analytical narrative, an integration rarely addressed jointly in prior single-country studies. The findings offer practical implications for policymakers designing fiscal transfer formulas and for future researchers seeking to test moderating variables such as digitalization and institutional quality in the fiscal decentralization–financial independence nexus.
Abstract:The rights of justice collaborators (JCs) to obtain sentence reductions in murder cases remain inconsistently applied within Indonesia’s criminal justice system. This research addresses three core issues: the normative legal…
legal basis for JC rights, the consistency of judicial decisions in granting those rights, and the necessity for legal reform. Using a normative juridical approach supported by document analysis and expert interviews, the study examines Law No. 31/2014, SEMA No. 4/2011, and recent judicial decisions, including the high-profile cases of Richard Eliezer and Abdul Khoir. Findings reveal that while legal provisions exist, the absence of detailed indicators, formal mechanisms for status determination, and binding multi-institutional coordination leads to implementation gaps. Judicial discretion remains unchecked, resulting in unequal treatment of justice collaborators with similar contributions. The study concludes that a lex specialis law is urgently needed to standardize definitions, evaluation mechanisms, and inter-agency protection schemes. Recommendations include harmonization of technical norms, incorporation of JC recognition in verdicts, and alignment with UNCAC and UNTOC standards. This would strengthen legal certainty, uphold the principle of nulla poena sine lege, and enhance the effectiveness of the criminal justice system in addressing serious crimes through systemic cooperation.
Abstract:The teaching profession plays a strategic role in advancing national education, as mandated by the 1945 Constitution of the Republic of Indonesia. However, teachers frequently face challenges, including threats of physical…
al violence from students’ parents, which undermine their dignity and safety in the educational environment. This study addresses the problem of how legal frameworks provide protection for teachers and whether existing regulations adequately ensure their rights and security. The research aims to analyze the effectiveness of legal protection for teachers under the Criminal Code, Law No. 14 of 2005 on Teachers and Lecturers, Law No. 35 of 2014 on Child Protection, and Ministerial Regulations concerning teacher protection. The study employs a normative juridical method with a statute, conceptual, and case approach, relying on primary, secondary, and tertiary legal materials, analyzed through qualitative interpretation and juridical argumentation. The results indicate that although legal instruments exist, their implementation remains weak due to the absence of technical regulations, limited institutional coordination, and insufficient support systems for teachers at the school level. The study concludes that derivative regulations and integrated mechanisms are essential for ensuring effective protection. It recommends strengthening inter-agency coordination, establishing school-level protection units, and enhancing teachers’ legal literacy.
Abstract:Justice collaborators, or "crown witnesses," have become essential in modern criminal justice systems, particularly in dismantling organized crime and uncovering complex murder cases. This study explores the legal protections…
tions afforded to justice collaborators in Indonesia through a doctrinal analysis of the Supreme Court Decision No. 1704 K/PID.SUS/2022, commonly known as the Richard Eliezer verdict. The objective is to critically examine the adequacy and application of legal safeguards provided to individuals who cooperate with law enforcement while implicated in serious crimes. Employing normative legal research methods and a statutory and case approach, the paper reveals discrepancies in the implementation of protections for justice collaborators. While the Indonesian Witness and Victim Protection Agency (LPSK) offers procedural protections, this analysis identifies significant gaps in enforcement, judicial interpretation, and institutional coordination. The findings underscore a need for stronger legislative frameworks and consistent judicial standards to uphold the rights and safety of justice collaborators. The implications extend to criminal law reform and the balancing of retributive justice with restorative mechanisms. This study contributes to the legal discourse on human rights protections in criminal procedure, particularly concerning vulnerable individuals assisting the justice system under duress or threat.
Abstract:The Province of Papua holds a special constitutional status under Law No. 2 of 2021, implemented through Government Regulation (PP) No. 106 of 2021, which assigns 23 governmental functions to regional authorities. The regulation…
gulation embodies asymmetric decentralization intended to protect the rights of Indigenous Papuans (OAP) and address local needs. However, it raises legal concerns regarding ambiguous authority distribution between central, provincial, and municipal levels, as well as the unclear operational role of the Papuan People’s Assembly (MRP). The main research problem is whether PP No. 106/2021 provides a coherent and constitutionally consistent governance framework. This study applies doctrinal legal research using normative-analytical methods, including statutory interpretation, constitutional tests, and comparative perspectives. The findings indicate weak accountability mechanisms in managing Special Autonomy Funds, limited integration of customary law, and institutional fragility in newly established bodies such as BP-DOP and UPAP. The study concludes that PP No. 106/2021 does not fully align with the constitutional principles of legal certainty and decentralization. It recommends substantial revisions, strengthening MRP’s legal status, formal recognition of customary law through Perdasus, and an institutional blueprint with clear performance indicators to ensure effective, inclusive, and adaptive governance in Papua
Abstract:In order to meet the difficulties of the digital age, this study intends to examine how Islamic educational institutions apply Human Resource management based on Islamic principles.. This study uses a qualitative method…
with a case study approach on an educational institution that applies Islamic principles in human resource management, such as trust, justice, and excellence. The research results show that the integration of Islamic values in human resource management significantly improves the performance, loyalty, and satisfaction of educators. However, the challenges in digital literacy are still felt by most educators, even though institutions have provided regular technology training. The implementation of a collaborative culture through deliberation has proven effective in enhancing innovation and the involvement of educators in the decision-making process. The use of digital technology tailored to Islamic values, such as sharia-compliant human resource management applications, also strengthens aspects of transparency and justice in institutional management. In conclusion, Human Resource management based on Islamic values, supported by digital technology, is capable of improving performance quality and creating a harmonious work environment that is relevant in addressing the challenges of the digital era.
Abstract:This study examines the effectiveness of regulations preventing child marriage in the city of Surabaya after the enactment of Law No. 16 of 2019, which raised the minimum age for marriage to 19 years, but still allows for…
r marriage dispensations through Article 7 paragraph (2). This normative loophole raises academic questions about how the law works in social reality and how preventive measures can be institutionalized. This study aims to assess the implementation of regional policies, particularly Perwali No. 32 of 2024, and to examine the practices of religious courts in deciding on marriage dispensations using Lawrence M. Friedman's Legal System Theory and the principle of Sadd al-Dzarīʿah as analytical tools. Empirical research methods were used through interviews, observations, documentation, and qualitative analysis of two cases of marriage dispensation that were rejected and granted. The results of the study show that the significant decrease in the number of marriage dispensations in Surabaya occurred due to the synergy of the legal structure (Religious Court, DP3APPKB, Ministry of Religious Affairs, RT/RW), legal substance through the Perwali which tightened procedures, and changes in the legal culture of society. The courts applied new standards that are more protective and based on maqāṣid al-syarī‘ah , making marriage dispensations an emergency mechanism rather than a legalization of child marriage. This study provides theoretical implications in the form of an integrative model between maqāṣid and the modern legal system, as well as practical implications in the form of recommendations to replicate the Surabaya model in other regions in an effort to protect children.
Abstract:This research investigates the impact of fiscal policy on economic growth in Indonesia. The study was carried out by analyzing the implementation of public expenditure policies, tax reforms and subsidies implemented by the…
he government in several time periods. Macroeconomic data such as Gross Domestic Product (GDP), inflation rate, investment and household consumption are used to evaluate the effectiveness of fiscal policy in responding to domestic and global economic conditions. The findings show that fiscal policy has a significant impact on economic growth, particularly through increasing infrastructure investment and tax incentives for the private sector. However, challenges such as transparent public budget management and long-term policy consistency need to be addressed to maximize the contribution of fiscal policy to inclusive and sustainable economic growth. Policy recommendations include expanding infrastructure investment, further tax reform to increase efficiency, as well as improvements in public budget management. The implication of this research for national economic policy is the importance of maintaining policy consistency and improving inter-institutional coordination to achieve the goal of sustainable economic development in Indonesia.
Abstract:This study examines the implementation of the Local Tax on Certain Goods and Services (PBJT) in hotels in Bogor Regency and its impact on Regional Original Revenue (PAD) after Law No. 1 of 2022. Using a quantitative approach…
oach based on Edward III’s model, the study analyzes communication, resources, disposition, and bureaucratic structure. Data from 684 respondents were analyzed using multiple linear regression. Results show PBJT significantly increases PAD (R²: 71.7%–76.0%; p < 0.001), with bureaucratic structure and resources as the most influential factors. However, challenges remain, including unclear communication, limited resources, and low taxpayer compliance. Strengthening institutional capacity, improving coordination, and enhancing taxpayer compliance are recommended to optimize PAD.
Abstract:This study investigates the formation and sustenance of a Green Organizational Culture within Islamic schools, focusing on the pivotal role of teachers' akhlak (ethical character) and their exemplary behavior (qudwah hasanah)…
anah) as the primary drivers. A Green Organizational Culture is defined as a shared set of values, beliefs, and practices that prioritize environmental stewardship, sustainability, and ecological responsibility as integral to the school's identity and daily operations. Employing an ethnographic case study approach, this research was conducted at two Islamic secondary schools recognized for their proactive environmental programs. Data were gathered through prolonged observation, in-depth interviews with teachers and students, and analysis of school artifacts. Findings reveal that teacher akhlak—manifested as personal environmental mindfulness, consistency between words and actions, and moral motivation rooted in Islamic teachings—is the cornerstone for authentic cultural change. Teachers who embody green values act as transformative agents, legitimizing environmental norms, inspiring student imitation, and embedding sustainability into the hidden curriculum. The study concludes that institutional green policies are insufficient without the cultivation of akhlak-based environmental ethics among educators. It proposes a model of "Akhlak-Based Eco-Pedagogy" for teacher development.