Abstract:This study aims to implement the work ethics of government employees in providing public services in Tamalate District based on Law Number 25 of 2009 concerning Public Services. This study uses a qualitative method with…
a case study approach in administrative services in Tamalate District. Data were collected through in-depth interviews with government employees and service users, direct observation of the service process, and analysis of relevant documents. The results of the study indicate that the work ethics of government employees in providing public services is still not optimal. Some employees exhibit unprofessional behavior, such as slow service delivery, lack of empathy towards the public, and low transparency in the service process. However, there are also employees who demonstrate positive behavior, such as providing clear and accurate information, and praying friendly and patient in serving the public. This study concludes that improving the work ethics of government employees is essential through public service ethics training programs, strict supervision, and regular evaluation and monitoring of employee performance. This effort is crucial to ensure public services meet the standards of professionalism, transparency, and accountability as mandated by Law Number 25 of 2009. The results of this study are expected to contribute to improving the quality of public services in Tamalate District and serve as a reference for similar research in the future.
Abstract:This study aims to analyze the implementation of management functions in the management of professional zakat at the National Zakat Agency (BAZNAS) of Padangsidimpuan City. Using a qualitative descriptive approach, data…
were collected through observation, interviews, and documentation, with triangulation applied to ensure validity. The findings show that BAZNAS has implemented the four classical management functions—planning, organizing, implementing, and supervising—in managing professional zakat from civil servants. Planning is carried out through the preparation of zakat collection programs in cooperation with government institutions; organizing is realized through the formation of operational sub-units; implementation is conducted by collecting zakat through salary deductions and distributing it to mustahik via social and empowerment programs; while supervision is executed by an Internal Audit Unit to maintain accountability and transparency. Supporting factors include government affiliation and mayoral instructions, whereas inhibiting factors involve limited human resources, the absence of binding local regulations, restricted access to military and police institutions, and low awareness among civil servants. The study concludes that although BAZNAS has applied management principles in practice, improvements are still needed in human resource regeneration, regulatory frameworks, and digital zakat systems to optimize professional zakat management.
Abstract:This research examines the relevance of adopting the concept of active judges within adversarial common law traditions to Indonesia’s hybrid criminal procedure. The primary objective is to explore whether the active judge…
dge model can strengthen Indonesia’s criminal justice reform without undermining its civil law foundation. This study employs a normative juridical method with a comparative approach, analyzing doctrinal sources, statutory law, and scholarly debates from both civil law and common law perspectives. The findings suggest that while the adversarial system traditionally restricts judges to a passive role, the notion of an active judge has emerged to prevent procedural abuses and ensure substantive justice. For Indonesia, integrating aspects of the active judge model may contribute to enhancing transparency, protecting defendants’ rights, and harmonizing procedural justice with societal expectations. Nevertheless, challenges remain, particularly concerning judicial independence, consistency of application, and potential conflicts with established inquisitorial practices. This study concludes that the adoption of active judge principles must be carefully contextualized, reinforcing Indonesia’s hybrid system rather than replacing its legal traditions.
Abstract:The integration of artificial intelligence (AI) in patent systems has emerged as a complex area in intellectual property law. This systematic literature review follows PRISMA 2020 guidelines to analyze AI implementation…
in patent systems, particularly within the Indonesian context. The study examines 11 key studies published between 2015-2025 through systematic searches across multiple academic databases. Results demonstrate that AI implementation has achieved significant improvements in operational efficiency, particularly in automated patent classification, prior art searching, and examination support systems. Approximately 190,000 AI patents were granted globally between 2000-2022, reflecting increasing technological importance. In Indonesia, AI implementation must align with Law No. 13 of 2016 on Patents as amended by Law No. 65 of 2024. The landmark Thaler v. Vidal case confirms AI cannot be an "inventor" but can serve as an assistive tool with significant human contribution. Key challenges include AI decision-making transparency and knowledge gaps among patent examiners.
Abstract:Tourism plays a strategic role in supporting regional economic growth, including in Solok City, which has rich natural and cultural tourism potential. However, the optimization of destination management in this city faces…
s several challenges, such as limited human resources, inadequate infrastructure, low community awareness, and insufficient promotion strategies. This study aims to analyze the role of the Tourism Office in optimizing destination management, identify influencing factors, and formulate strategic efforts towards sustainable tourism management. This research uses a qualitative approach with a case study method. Data were collected through observation, in-depth interviews with stakeholders (government, private sector, community, academia, and media), and document studies. The results show that the Tourism Office of Solok City plays a key role in four main functions: planning, implementation, coordination, and evaluation. Programs conducted between 2021 and 2024 include destination development, tourism promotion, human resource capacity building, and cross-sector partnerships. Internal and external factors such as budget constraints, infrastructure limitations, community participation, and destination competitiveness influence management effectiveness. The implementation of Good Governance principles participation, transparency, accountability, and efficiency along with Destination Management approaches, has guided policy and program implementation. However, some aspects, particularly cross-sectoral integration and innovation in tourism promotion, still need improvement. This study concludes that strengthening stakeholder synergy and enhancing institutional capacity are crucial for optimizing sustainable destination management in Solok City
Abstract:This study examines the relationship between the concept of Maqashid Al-Quran and the optimization of budget management in the context of Islamic economics. Using the systematic literature review method, this article collects…
lects and analyzes publications from Scopus indexed journals in the last 10 years to identify conceptual frameworks and indicators of budget efficiency that can be synergized with the principles of Maqashid Al-Quran. The findings of the study show that the implementation of maqashid values—such as the protection of soul, religion, intellect, descent, and property—can be the basis for formulating budgeting policies that are not only efficient but also socially just. In addition, this article develops an innovative analysis model, integrates budget efficiency indicators with the maqashid principle, and offers practical implementation recommendations for researchers and policymakers. The implications of this research are expected to help in the formulation of more holistic and progressive Islamic economic policies. This research has shown that the integration of the principles of Maqashid Al-Quran into budget management has the potential to improve fiscal policy by strengthening aspects of justice, transparency, and efficiency. Using the systematic literature review method, this article not only identifies gaps in the conventional literature, but also offers an innovative framework that can be used as a reference for researchers and practitioners in the development of Islamic economics. The implementation of this framework requires a joint commitment between stakeholders to reform fiscal governance and integrate ethical values at every policy stage. It is hoped that the results of this research will provide inspiration for the development of a long-term strategy that is progressive, based on maqashid in budget management, and will be an important contribution in realizing public governance that is fair, efficient, and oriented towards community welfare.
Abstract:The purpose of this research is to analyze the management of the Village Revenue and Expenditure Budget (APBDes) in Marisa District. This study limits its focus to the aspects of planning, allocation, implementation, supervision…
ervision and accountability, and reporting of APBDes. This research employs a quantitative method with a descriptive approach. The research population comprises all village officials in Marisa District, totaling 110 individuals, and the sample was drawn using a saturated sampling (census) technique. Data was collected through questionnaires completed by the Village Government. The research findings indicate that the overall management of APBDes in Marisa District is generally very good. APBDes planning is assessed as very good, characterized by transparency in village deliberations, effectiveness in addressing community problems and needs, and alignment of the Village Medium-Term Development Plan (RPJMDes) with community aspirations. Sources
Abstract:The complexity of the global economy and demands for accountability drive the need for a comprehensive study of financial management strategy typologies that align with the characteristics of Islamic educational institutions…
ions and Islamic economic principles. This research aims to identify, classify, and analyze financial management strategy typologies in Islamic educational institutions from an Islamic economic perspective. Effective financial management presents a major challenge for Islamic educational institutions facing global economic complexity and accountability demands, while most still rely on conventional models that have not fully accommodated Islamic values. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, this research analyzed 6 selected articles from 77,522 articles identified from three major academic databases. The results revealed five typologies of financial management strategies in Islamic educational institutions: (1) pure sharia principles-based that emphasize sharia compliance, maqashid sharia, and justice; (2) audit and accountability-based that focus on legal compliance, transparency, and fraud prevention; (3) governance and professionalism-based that prioritize financial manager competence; (4) management function-based that include planning, organizing, implementation, and supervision; and (5) integration of Islamic values into the education system. Despite showing different characteristics, all typologies aim to achieve financial sustainability while maintaining sharia compliance. This research provides a conceptual framework that can serve as a reference in developing adaptive and contextual financial management models according to the characteristics of Islamic educational institutions.
Abstract:This study aims to analyze the inventory recording and valuation methods applied by the Elpetigai Tasikmalaya Consumer Cooperative based on the provisions of PSAK 14. The research method employed is descriptive qualitative,…
ve, supported by quantitative analysis, through documentation studies, interviews, and financial statement analysis for the period of 2022 to 2024. The results of this study indicate that the cooperative uses a perpetual inventory recording system and the FIFO (First In, First Out) valuation method, which largely complies with PSAK 14. However, in terms of disclosure, the cooperative has not fully met the standards, as it does not include detailed accounting policies and inventory impairment information. This non-compliance affects the transparency and reliability of the financial statements, which may influence managerial decision-making. The study highlights the importance of implementing updated accounting standards to enhance the credibility of financial reporting and provides recommendations for improving inventory management to strengthen the cooperative’s financial stability and operational efficiency.
Abstract:The need for accountability in Indonesian government demands transparency and accurate financial reports. This research examines the influence of work competency and the use of information technology (IT) on the quality…
of financial reports and their impact on the operational efficiency of Korem 083/BDJ. With quantitative descriptive methods and path analysis using SmartPLS and SEM-PLS, this research involved employees in the planning and finance fields. The variables studied include work competency, IT utilization, financial report quality, and operational efficiency. The research results show that IT utilization has a positive impact on operational efficiency, while work competency has a negative impact. However, work and IT competencies contribute positively to the quality of financial reports, which ultimately increases operational efficiency. The quality of financial reports has also been proven to mediate the relationship between work competency, IT utilization and operational efficiency. These findings confirm that increasing operational efficiency is very dependent on the quality of financial reports as well as optimizing information technology and work competencies.