Cholidah Utama
Universitas Islam Negeri Raden Fatah, Palembang

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ADMINISTRATIVE LAW AND THE OVERSIGHT OF STATE FINANCES IN THE DIGITAL GOVERNMENT ERA Alila Zahira Kusuma; Cholidah Utama
Multidisciplinary Research Studies in Social Sciences Vol 1, No 2 (2025): Multidisciplinary Research Studies in Social Sciences
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrscholar.v1i2.551

Abstract

The rapid digital transformation of public administration has reshaped how governments manage and supervise state finances, making the intersection between administrative law and digital governance increasingly urgent. This study aims to analyze how administrative law supports the effectiveness of financial oversight in the digital era, emphasizing regulatory reform and the adoption of technologies such as e-budgeting and artificial intelligence (AI). Employing a descriptive qualitative method with a library research and document analysis approach, the research examines legal and institutional frameworks from seven countries Indonesia, Italy, Ukraine, Ireland, India, Brazil, and Poland using secondary data from 2020–2025. The findings reveal that countries with adaptive administrative legal structures and high AI adoption rates (India 65%, Ireland 60%) demonstrate stronger fiscal transparency, as reflected in the Digital Budget Transparency Index (India 88, Italy 85). The study concludes that digital transformation must be complemented by robust legal reform to ensure accountability and legitimacy in fiscal governance. The research contributes to administrative law scholarship by highlighting the synergy between law and technology in enhancing public sector transparency. Future studies should employ triangulated or field-based methods to assess the practical effectiveness of AI-driven oversight within national audit institutions.Keywords: administrative law, digital governance, fiscal transparency, artificial intelligence, public finance oversight.
The Sedekah Rame Tradition as Social Capital for Strengthening Community Food Security: A Contribution to Achieving the Sustainable Development Goals (SDGs) Ivana; Munir; Cholidah Utama
Profetika: Jurnal Studi Islam Vol. 27 No. 03 (2026): Profetika Jurnal Studi Islam 2026
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Objective: This study aims to analyze the Sedekah Rame tradition as social capital rooted in Islamic values in strengthening food security among agrarian communities in Lahat Regency, as well as its contribution to the achievement of the Sustainable Development Goals (SDGs). Theoretical Framework: The study employs social capital theory (Putnam and Bourdieu), cultural da’wah, solidarity-based Islamic economics, and the lived Islam perspective to understand the socio-religious functions of Sedekah Rame in community life. Literature Review: Previous studies highlight the importance of local Islamic traditions in maintaining social harmony; however, research linking local religious practices to food security and the SDGs remains limited. Methods: This study employs a qualitative approach using ethnographic methods through participant observation, in-depth interviews with traditional leaders, religious figures, farmers, and village officials, as well as documentation analyzed interactively. Results: Findings indicate that Sedekah Rame functions as social capital that strengthens trust, solidarity, mutual aid, and mechanisms for redistributing harvests. This practice supports household and community food security through the strengthening of social networks, food access, and community participation. Implications: These findings suggest that local Islamic traditions can serve as community-based development strategies that support sustainable food security and social resilience. Novelty: This study offers a new perspective by positioning Sedekah Rame as Islamic social capital that functions in food redistribution and the strengthening of community food security, as well as contributing to the achievement of SDG 2 (Zero Hunger), SDG 11 (Sustainable Cities and Communities), and SDG 17 (Partnerships for the Goals).