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:Kutai Kartanegara Regency, East Kalimantan Province, has long depended on coal mining and petroleum as its primary economic drivers. This dependence creates structural vulnerability to global commodity price fluctuations…
and long-term sustainability challenges. This article presents a systematic literature review examining tourism as an alternative sector for regional economic transformation in Kutai Kartanegara. Drawing on 15 peer-reviewed studies from 2016–2024, the review synthesizes evidence on: (1) the role of tourism-led growth and its multiplier effects on local economies; (2) community-based tourism (CBT) as an inclusive development model; (3) structural transformation theory as a framework for economic diversification; and (4) the specific potentials and constraints facing tourism development in resource-dependent regions. The review finds that tourism exhibits significant forward and backward economic linkages, stimulates SME growth and creative economy, and can meaningfully reduce reliance on extractive industries. Key barriers include infrastructure gaps, limited human resource capacity, and suboptimal governance coordination. The findings provide a theoretical and empirical foundation for the ongoing field research into tourism's transformative role in Kutai Kartanegara's regional economy.
Abstract:This study aimed to analyze the response of several cayenne pepper varieties (Capsicum frutescens L.) on the growth and yield of cayenne pepper cultivated in the cocoa (Theobroma cacao L.) alley cropping system. The research…
arch was conducted from April to July 2025 at Mon Jambe Village, Jeumpa District, and the Kopbun Suka Tani Sejahtera Business Research Center, Kota Juang District, Bireuen Regency. The experiment employed a Randomized Block Design (RBD) with four varieties as treatments and three replications, resulting in 12 experimental units. The tested varieties were Rajo, Genie, Bara, and Tetra Hijau. Data were collected through observations of plant height, number of leaves, number of fruits, fruit weight, and fresh biomass weight, and were analyzed using analysis of variance (ANOVA) to determine differences among treatments. The results showed that the varietal factor had a highly significant effect on leaf number and a significant effect on fruit number and fruit weight. The Bara variety exhibited the most adaptive and productive performance under the cocoa alley cropping system, as indicated by superior vegetative growth and yield compared to other varieties. The novelty of this study lies in emphasizing that varietal selection is a key factor in optimizing the utilization of cocoa alley spaces for cayenne pepper cultivation. These findings are expected to provide a scientific basis for developing cayenne pepper cultivation technologies in cocoa alley systems and to serve as a reference for further research on adaptive variety development under such environmental conditions.
Abstract:This study examines how employees perceive and trust Algorithmic Performance Appraisal (APA) in digital-native and technology-driven companies. Adopting Organizational Justice Theory, the Trust in Technology Framework, and…
nd Cognitive Appraisal Theory, the research explores both the direct and indirect effects of APA on employee trust, with Perceived Procedural Fairness (PPF) as a mediating variable. The study uses a quantitative, cross-sectional approach, collecting data from 200 employees in technology-based organizations and analyzing the data with Partial Least Squares Structural Equation Modeling (PLS-SEM). Results show that APA significantly enhances both procedural fairness and employee trust, with PPF playing a partial mediating role in this relationship. These findings underscore the importance of transparency, procedural legitimacy, and avenues for employee voice in cultivating trust in algorithmic systems. The study’s theoretical contribution lies in its integration of multiple perspectives on trust and fairness within algorithmic HR management. The practical implication calls for the careful design and implementation of APA systems that employees perceive as fair and trustworthy. Future research should investigate these relationships in longitudinal and multi-contextual settings to deepen the understanding of trust dynamics in evolving AI-mediated work environments.
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 rapid advancement of digital technology and artificial intelligence (AI) in the twenty-first century has fundamentally transformed the structure of modern constitutional governance. Digitalization has reshaped the interactions…
teractions between governments and citizens, altered the patterns of political participation, and presented major challenges to constitutional principles. This study aims to analyze the implications of technological development for constitutional law and propose the concept of a digital constitution as an adaptive framework in the AI era. This study employs a normative legal method, using both conceptual and statutory approaches. Legal materials consist of primary, secondary, and tertiary sources, which are analyzed qualitatively and descriptively. The findings reveal that, while digital transformation enhances governmental efficiency and public transparency, it also generates serious risks, including data misuse, digital surveillance, and political disinformation. These dynamics demand a reinterpretation of constitutional norms to protect citizens' digital rights in cyberspace. The concept of a digital constitution is proposed as a normative response that integrates digital rights into constitutional rights and reaffirms the principle of the rule of law within technological governance. To achieve a democratic and just constitutional order, it is crucial to strengthen regulatory frameworks, ensure algorithmic accountability, and foster collaboration among state institutions, civil society, and the private sector. Ultimately, constitutional law must evolve into an adaptive, transparent, and fair system that can address the profound challenges of the digital and AI-driven era.
Abstract:This study critically examines the constitutionality of Indonesia’s presidential candidacy threshold under Article 222 of Law No. 7 of 2017 in relation to the principle of popular sovereignty in Article 1(2) of the 1945…
5 Constitution. The threshold requiring a party or coalition to hold 20% of DPR seats or 25% of the popular vote has been controversial for limiting voter choice and reinforcing oligarchic dominance. Using a normative legal research method, the study applies doctrinal interpretation through grammatical, systematic, historical, and teleological approaches to evaluate whether the threshold is consistent with constitutional democracy. The analysis identifies a disconnect between the legislative rule and the constitutional concept of sovereignty residing with the people, informed by theories of democracy, sovereignty, and progressive legal thought. While procedurally legitimate, the threshold lacks substantive constitutional validity because of its exclusionary impact on political participation. The study proposes four reform options: repeal, proportional adjustment, judicial reinterpretation, and constitutional amendment. These reforms would realign electoral rules with democratic principles and restore voters’ political agency. A doctrinal reinterpretation model is offered, framing the threshold as a regulatory instrument rather than a rigid barrier, advocating a legal structure that promotes inclusivity and reflects the people’s general will.
Abstract:Science education at the elementary school level plays a crucial role in fostering scientific thinking, curiosity, and problem-solving skills from an early age. Nevertheless, science instruction in elementary schools often…
en remains teacher-centered, verbalistic, and insufficient in promoting meaningful scientific literacy. In response to these challenges, neuroscience provides a theoretical and empirical foundation for designing learning media that align with how the brain processes, stores, and retrieves information. This study aims to systematically examine the integration of neuroscience principles into science learning media and their effects on elementary students' scientific literacy. A Systematic Literature Review (SLR) was conducted using the PICO framework (Population, Intervention, Comparison, Outcome). Relevant peer-reviewed studies published between 2019 and 2024 were retrieved from Scopus, Google Scholar, ERIC, and DOAJ databases. The review followed four stages: identification, selection, quality appraisal, and thematic synthesis. The results indicate that neuroscience-based interventions—such as Augmented Reality (AR), Brain-Based Learning (BBL), interactive multimedia, and multisensory instructional strategies—consistently improve students' motivation, attention, conceptual understanding, critical thinking, and scientific literacy compared to conventional instructional approaches. The novelty of this study lies in its systematic synthesis of neuroscience-based science learning media through a PICO-oriented framework, highlighting the interaction between cognitive, affective, and technological dimensions of learning. The findings provide important implications for science education, particularly in guiding the development of neuroscience-informed learning media and instructional designs to enhance scientific literacy in elementary schools.
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:This study aims to analyze the influence of timeliness, transparency, and the effectiveness of recommendations on audit quality at the Audit Board(BPK) of Southeast Sulawesi Province. The research focuses on an economic-financial…
financial perspective, namely how these three variables play a role in improving the efficiency of fiscal governance, public spending accountability, and the effectiveness of state financial oversight. Research data were obtained through questionnaire distribution and audit document analysis. The results show that timeliness has a significant effect on audit quality because it is able to maintain the relevance of findings and accelerate follow-up. Transparency has a significant effect on increasing public trust and auditor credibility. The effectiveness of recommendations has the strongest influence on audit quality because it determines the implementation of financial governance improvements in audited entities. This study emphasizes the importance of promoting a fast, open, and responsive audit system to improve the quality of state financial management