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
Abstract:Freight forwarding agreements in Indonesia frequently contain exoneration clauses that exempt logistics providers from liability for loss or damage, raising serious concerns regarding consumer protection. While such clauses…
ses are designed to manage contractual risk, they often conflict with the principles enshrined in Law No. 8 of 1999 on Consumer Protection (UUPK), particularly those ensuring fairness, good faith, and legal accountability. This study investigates the legality and ethical implications of exoneration clauses within standard-form freight forwarding contracts used by companies such as JNE, TIKI, and SiCepat. Employing a doctrinal legal research methodology, the study integrates statutory, conceptual, and case-based approaches to analyze primary legislation, judicial decisions, and relevant legal doctrines. It critically evaluates the use of these clauses in light of consumer rights, contract theory, and the economic impact on service quality. Findings reveal that exoneration clauses not only contravene the UUPK but also create systemic contractual imbalances due to the lack of negotiation opportunities and transparency. The study proposes a normative legal framework for reform, including clause classification, interactive consent mechanisms, and regulatory enforcement to ensure contractual fairness. This research contributes to both legal scholarship and policy development by highlighting the urgent need for doctrinal clarity and regulatory oversight in Indonesia's logistics sector.
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:This study analyzes the judicial reasoning behind Putusan Pengadilan Negeri Sidoarjo No. 199/Pid.Sus/2023/PN Sda, a landmark decision involving corporate criminal liability for environmental violations in Indonesia. The…
case centers on PT Surya Prima Semesta’s illegal disposal of hazardous waste (fly ash and bottom ash) without an environmental permit, resulting in the prosecution of its corporate director. Employing a normative juridical method, the research examines the court’s application of doctrines such as strict liability and identification theory within the framework of Law No. 32 of 2009 on Environmental Protection and Management. The findings show that the court adopted a formalistic, text-based legal reasoning model, treating permit violations as inherently punishable acts regardless of actual environmental harm. While the decision reinforces regulatory compliance and affirms corporate culpability, it lacks engagement with broader organizational responsibility and foundational environmental law principles like the precautionary principle and sustainability. This study argues for a more integrated doctrinal approach one that balances rule-based logic with value-oriented reasoning to enhance legal consistency, advance environmental justice, and align Indonesia’s corporate accountability framework with international standards.
Abstract:The admission process in Integrated Islamic Junior High Schools (SMPIT) often faces challenges of subjectivity, inefficiency, and lack of transparency in determining selection results. This can lead to inappropriate student…
ent placement and decreased trust from stakeholders. This study aims to develop a Decision Support System (DSS) based on a combination of Analytic Hierarchy Process (AHP) and Simple Additive Weighting (SAW) to improve objectivity and accountability in student selection. AHP is used to determine the weights of the four main academic criteria-the report card scores of Mathematics, Science, Indonesian, and English-based on consistent expert judgment. Furthermore, the SAW method processes the normalized and weighted scores to produce a final ranking of 100 prospective students. The implementation results show that the AHP-SAW integration is able to produce quantitative, transparent, and data-based rankings, thus minimizing subjectivity in the selection process. It provides a structured and replicable model, supporting fairness and efficiency in student admission. This approach is relevant to be applied in educational institutions that want to align the selection process with Islamic educational values and multi-criteria-based objectivity principles.
Abstract:The flipped classroom model has increasingly been implemented as an alternative instructional approach in the digital era, including in Islamic Religious Education (IRE) at junior and senior high school levels. This article…
cle aims to systematically examine eight empirical publications from 2021 to 2025 that explore the application of this model within IRE contexts. The review focuses on instructional design, pedagogical outcomes, and implementation challenges. Findings from the analyzed studies suggest that applying the flipped classroom model in IRE can enhance students’ cognitive understanding, foster learning motivation, and develop critical and collaborative thinking skills. However, the effectiveness of this model depends heavily on the quality of digital learning design, the teacher’s readiness to facilitate active learning, and the ability to meaningfully integrate Islamic values into the learning process. In addition, this model faces several challenges, including limitations in technological infrastructure, lack of professional teacher training, and the need for curriculum adaptation. This study highlights the importance of systemic support and digital competency development among educators to ensure that flipped classroom implementation is not merely a technical strategy, but a means of strengthening the spiritual dimension and core values of Islamic education in the digital age.
Abstract:The increasing complexity and dynamics of the business environment at local, regional, and global levels have driven PT PLN (Persero)’s Internal Audit Unit (SPI) to adopt a Purpose-Driven Internal Audit approach, positioning…
ioning the audit function as a strategic partner for long-term organizational success. However, the Internal Stakeholder Satisfaction Index for assurance services in the Construction, Generation, and New Renewable Energy Audit Division (AKP) fell short of its targets in 2023 and 2024. This study aims to analyze the impact of audit service quality—comprising tangibles, reliability, responsiveness, assurance, and empathy—on auditee satisfaction. Using a quantitative approach with PLS-SEM and Importance–Performance Map Analysis (IPMA), data were collected from AKP Division auditees in 2024. The results show that all dimensions of audit service quality positively and significantly influence satisfaction, with responsiveness and empathy being the most dominant factors. The findings offer practical insights for SPI PLN in prioritizing service improvements based on user perceptions and provide theoretical support for the SERVQUAL model as a key psychological mechanism in fostering satisfaction within trust-based professional services
Abstract:This study aims to analyze and describe the performance of the General Election Commission (KPU) of Maluku Province in organizing the 2024 Presidential Election, and the influencing factors in Ambon City. The research problems…
oblems addressed in this study are: 1) How is the performance of the KPU of Maluku Province in organizing the 2024 Presidential Election? and 2) What are the supporting and inhibiting factors in Ambon City? The study involved 14 informants. The research method used is a descriptive qualitative approach, with data collection techniques including interviews, observation, and documentation. Data were analyzed using descriptive qualitative analysis techniques. The findings show that the performance of the KPU of Maluku Province in organizing the 2024 Presidential Election in Ambon City is in good condition, based on dimensions such as work responsiveness, work accountability, work effectiveness, and work efficiency. This performance is influenced by factors such as human resources (HR), technological support, collaboration with stakeholders, and community participation.
Abstract:Public-private collaboration is a vital strategy in managing sustainable tourism destinations, integrating diverse stakeholders to balance economic growth, environmental sustainability, and social equity. Despite the hospitality…
pitality sector’s key role in tourism governance, research on its collaboration with public institutions, particularly in Makassar, Indonesia, remains limited. This study examines MaxOne Resort and Hotel Makassar to explore the mechanisms, challenges, and outcomes of public-private partnerships (PPPs) in sustainable tourism destination management (STDM). Using a qualitative case study approach, the research employs in-depth interviews, participatory observation, and policy analysis to investigate how MaxOne Resort collaborates with local government and communities to implement sustainability initiatives. The findings reveal that structured mechanisms such as formal agreements, joint projects, and stakeholder committees facilitate sustainable governance. MaxOne Resort actively engages in environmental conservation, community empowerment, and responsible tourism practices, positioning itself as a sustainability model within the hospitality sector. However, regulatory misalignments, funding constraints, and inconsistent stakeholder engagement present significant challenges. The study underscores the relevance of the Penta-Helix framework, highlighting how collaboration among government, private sector, academia, community, and media enhances the legitimacy and effectiveness of sustainability initiatives. This research contributes to the literature by providing a localized analysis of PPPs in Makassar, bridging the gap between theoretical models and practical applications. The findings offer policy recommendations to strengthen stakeholder collaboration, optimize governance structures, and support sustainable tourism development in emerging destinations.
Abstract:The challenges posed by climate change and the decline of biodiversity to the sustainability of global agricultural systems are serious.Agroforestry has emerged as a strategy with the potential to enhance the resilience…
of agricultural systems while conserving biodiversity amidst the threats of climate change.This study aims to evaluate the potential of agroforestry to enhance biodiversity and the resilience of agricultural systems to climate change in Dulamayo, Gorontalo. The research methodology is based on vegetation analysis and the calculation of biodiversity indices, with data collection encompassing measurements of tree characteristics and species identification.The results indicate the presence of 17 tree species with a total of 154 individuals, where Candlenut (Aleurites molucana) and Sugar Palm (Arenga pinnata) dominate with proportions of 22.73% and 20.13%, respectively. The Shannon-Wiener diversity index yielded a moderate value (H' = 2.311) with a high evenness level (E = 0.816), indicating a high ecosystem stability.The findings suggest that the agroforestry system in Dulamayo plays a crucial role in supporting biodiversity and the resilience of ecosystems to climate change through its complex and diverse vegetation structure.