Abstract:Digital transformation has changed accounting from a transaction-recording function into a data-driven, technology-enabled, and strategic business process. This study aims to examine how digital transformation reshapes accounting…
ccounting practices in Indonesian companies, particularly in financial reporting, management accounting, auditing, internal control, and accountant competencies. The study applies an interpretive qualitative approach through document-based case synthesis and thematic analysis of thirty-five recent national and international studies published within the last five years. The analysis identifies five major themes: automation of routine accounting activities, cloud-based accounting information systems and enterprise resource planning integration, artificial intelligence and robotic process automation in accounting and auditing, the transformation of accountants into digital analysts and business advisors, and governance challenges related to data quality, ethics, cybersecurity, and internal control. The findings indicate that Indonesian companies benefit from digital accounting through faster reporting, improved information quality, more efficient operations, and better decision-making. Nevertheless, the transformation is constrained by uneven digital literacy, limited readiness of accounting human resources, resistance to system change, weak data governance, and the need for stronger ethical safeguards. This study contributes to accounting literature by providing a qualitative synthesis of digital transformation in Indonesian corporate accounting practices and by offering practical implications for companies, accountants, auditors, and accounting education institutions.
Abstract:This study aims to explore and analyze the role of law enforcement in upholding privacy regulations as an effort to strengthen national resilience in the digital era, with a particular focus on the implementation of Law…
Number 27 of 2022 on Personal Data Protection (PDP Law). Employing a descriptive qualitative method based on a literature review, the research examines structural, technical, and institutional challenges in the enforcement of the PDP Law, including low levels of public digital literacy, the absence of comprehensive implementing regulations, and the lack of inter-agency integration. The findings reveal that weak law enforcement increases the risk of cyberattacks on critical infrastructure, diminishes public trust in digital services, and poses the potential for digital economic isolation. The study further highlights the importance of synergy among the government, private sector, civil society, and the media in developing an effective data protection system, supported by capacity-building for law enforcement officers, regulatory harmonization, and the adoption of AI-based legal technologies. Conceptually, successful law enforcement in digital privacy protection not only safeguards individual rights but also serves as a strategic foundation for national resilience.
Abstract:Corruption, as an organized and transnational crime, demands a more effective asset recovery mechanism than the conventional criminal approach currently applied in Indonesia. The limitations of criminal law instruments in…
n tracing, confiscating, and repatriating assets that have been transferred, concealed, or placed outside national jurisdiction form the central background for the urgency of the Asset Forfeiture Bill. This study aims to analyze the concept of asset forfeiture for corruption cases through the non-conviction based forfeiture mechanism and assess the alignment of the Asset Forfeiture Bill with international standards, particularly the UNCAC. The research employs a normative legal method through an examination of legislation, academic literature, international documents, and comparative best practices. The findings indicate that the Bill introduces a new enforcement paradigm through in rem procedures, an integrated asset-tracing system, civil judicial control, and transparent asset management. The discussion reveals that although the Bill has significant potential to enhance state asset recovery, its implementation requires strengthened evidentiary standards, protection of property rights, and improved inter-agency coordination. The study concludes that the Asset Forfeiture Bill represents a strategic instrument for improving the effectiveness of anti-corruption efforts, yet its success depends on procedural safeguards, transparency in asset administration, and the institutional capacity of law enforcement bodies.
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.