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The effectiveness of Village Fund management is an essential indicator of good village governance in achieving accountable financial management and improving community welfare. However, its implementation continues to face various challenges, particularly regarding financial transparency and the competence of village officials. This study aims to examine the influence of transparency and the competence of village officials on the effectiveness of Village Fund management in Blubuk Village, Losari District, Brebes Regency. A quantitative approach with an explanatory research design was employed. The study involved 30 respondents, consisting of all village government officials, selected using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics. The findings indicate that transparency has a positive and significant effect on the effectiveness of Village Fund management. Likewise, the competence of village officials also has a positive and significant influence on the effectiveness of Village Fund management. Simultaneously, both independent variables significantly affect the effectiveness of Village Fund management, with an adjusted coefficient of determination of 88.8%, indicating that most of the variation in management effectiveness is explained by transparency and the competence of village officials. These findings imply that strengthening financial transparency and enhancing the capacity of village officials are essential strategies for improving effective, transparent, accountable, and sustainable Village Fund management.

Poultry agribusiness is a key driver of food security and rural economic development in developing countries. However, the sector remains vulnerable to infectious diseases such as avian influenza and Newcastle disease, which can disrupt production systems and supply chain continuity. Although previous studies have examined poultry disease control, biosecurity, and supply chain disruption, evidence on how risk and crisis communication supports outbreak management and resilience in developing-country poultry agribusiness remains fragmented. This study applied a systematic literature review (SLR) approach under PRISMA guidelines to synthesize risk and crisis communication strategies in poultry disease management and their contribution to supply chain resilience. Only seven relevant studies published between 2020 and 2025 met the inclusion criteria and were analyzed using the PICO framework. Quality assessment using the Mixed Methods Appraisal Tool (MMAT), combined with systematic data extraction in Microsoft Excel 2021, was conducted to improve methodological transparency and consistency. The novelty of this review lies in integrating communication strategies, enabling and constraining factors, digital tools, One Health perspectives, and public–private collaboration within a single analytical synthesis. The findings indicate that participatory, transparent, and coordinated communication can support disease prevention and crisis preparedness, particularly when strengthened by stakeholder trust, policy support, training, and accessible information channels. However, limited digital literacy, inadequate infrastructure, and cultural barriers may reduce communication effectiveness. Overall, this review highlights the need for inclusive communication systems and collaborative governance to strengthen poultry supply chain resilience in developing countries, while recognizing that the small evidence base limits broad generalization.

This study investigates the relationship between green practices and corporate tax avoidance, focusing on green accounting, environmental performance, and corporate social responsibility (CSR) among 19 Indonesian publicly listed companies from 2021 to 2024. The research aims to examine whether environmentally responsible strategies influence firms’ tax behavior and how sustainability practices mediate this relationship. A quantitative approach was employed, collecting data from corporate financial statements, ESG reports, and sustainability disclosures. The analysis included descriptive statistics, correlation tests, and pooled ordinary least squares regression to explore the effects of green accounting, environmental performance, and CSR on the effective tax rate (ETR) as a proxy for tax avoidance. Results indicate that green accounting is positively associated with higher ETR, suggesting reduced tax avoidance, while CSR negatively impacts ETR, implying that sustainability initiatives can be strategically used to mask aggressive tax planning. Environmental performance alone does not significantly affect tax behavior. These findings highlight the importance of transparency through green accounting to promote ethical tax practices, while cautioning that CSR may serve as a reputational tool rather than a mechanism for reducing tax avoidance. The study contributes to theoretical understanding in sustainability and corporate governance and offers practical insights for policymakers and corporate managers to align environmental and fiscal responsibilities.

Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

Earnings management remains a major concern in the banking industry because it may reduce the credibility and reliability of financial reporting. At the same time, Corporate Social Responsibility (CSR) has increasingly been recognized as an important governance mechanism that enhances corporate transparency, accountability, and stakeholder trust. However, previous studies have reported inconsistent findings regarding the role of firm size in the relationship between CSR and earnings management. Therefore, this study aims to examine the effect of CSR on earnings management and investigate whether firm size acts as a mediating variable in Indonesian banking companies. This research employed a quantitative explanatory approach using panel data from 22 banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 66 observations. Data were analyzed using panel data regression with the Fixed Effect Model and mediation analysis through the Sobel test using EViews 12. The findings indicate that CSR has a significant negative effect on earnings management and a significant positive effect on firm size. Furthermore, firm size partially mediates the relationship between CSR and earnings management, indicating that CSR reduces earnings management both directly and indirectly through organizational scale. These findings provide theoretical support for stakeholder and legitimacy theories and offer practical insights for managers and regulators in strengthening CSR implementation to improve financial reporting quality and corporate transparency.

Islamic boarding schools (pesantren) are no longer viewed solely as religious educational institutions but also as socio-economic entities that play a strategic role in community empowerment and the development of the Islamic economy. The emergence of various pesantren business units, including Islamic cooperatives, Islamic microfinance institutions, agribusinesses, and service enterprises, reflects the transformation of pesantren into productive and economically independent institutions. However, many pesantren continue to face challenges in achieving economic sustainability, including weak governance systems, limited managerial professionalism, inadequate human resources, and excessive dependence on charismatic leadership. This study aims to develop a conceptual model of pesantren business governance based on Islamic governance principles to achieve institutional economic sustainability. Using a qualitative approach and library research method, this study analyzes relevant literature on pesantren economics, Islamic governance, sustainability, and risk management. The findings indicate that sustainable pesantren economic development requires the integration of Islamic governance values, namely amanah (trustworthiness), transparency, justice, and maslahah (public benefit), with modern management systems and comprehensive risk management practices. The study proposes a conceptual governance framework linking pesantren resources, sharia governance, professional management, and risk mitigation as key determinants of economic independence and institutional sustainability. This framework is expected to provide strategic guidance for strengthening pesantren-based economic development in a sustainable and socially beneficial manner.

The Free Nutritious Meal Program (MBG) is a national priority program aimed at improving students’ nutritional status as part of efforts to enhance the quality of human resources. The success of this program is determined not only by nutritional fulfillment but also by the quality of governance in its implementation. This study aims to analyze the application of Good Governance principles in the Free Nutritious Meal Program at SMP Negeri 13 Surabaya. A qualitative method with a case study approach was employed. Data were collected through observation, interviews, documentation, and document analysis involving students, parents, teachers, and personnel from the Jemur Wonosari 1 Nutrition Program Service Unit (SPPG). Data were analyzed using the Miles and Huberman interactive model, consisting of data condensation, data display, and conclusion drawing. The findings indicate that the implementation of the Free Nutritious Meal Program has reflected most Good Governance principles, particularly in terms of regulatory compliance, equitable service access, implementation effectiveness, and stakeholder coordination. However, improvements are still needed in beneficiary participation, information transparency, evaluation mechanisms, and program feedback systems. These findings provide important implications for strengthening the governance of the Free Nutritious Meal Program to become more participatory, transparent, accountable, and sustainable.

This study examines the implementation of Environmental, Social, and Governance (ESG) principles as a sustainability instrument for consumer cooperatives from the perspective of Islamic economics. Consumer cooperatives, as people-based economic institutions, face significant challenges in maintaining sustainability amid rapid economic transformation and increasing demands for corporate accountability. ESG, as a global framework for measuring sustainability performance, is considered relevant to the values of Islamic economics which emphasize justice, transparency, social benefit, and environmental responsibility. This research uses a qualitative approach through literature study and document analysis to formulate a conceptual model of ESG implementation in consumer cooperatives based on Islamic economic principles. The findings show that ESG dimensions are in line with maqashid al-syariah, namely the protection of religion, life, intellect, lineage, and property. Environmental aspects correlate with the stewardship principle of khalifah fil ardh, while social aspects align with the concept of takaful ijtima’i, and governance reflects the values of amanah and shura. This study offers a conceptual framework for integrating ESG within the cooperative institutional governance system as a strategic step toward sustainable and equitable economic development.

This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

Digital democracy and e-governance have emerged as transformative instruments for promoting transparency, accountability, and efficient public administration in India. This study examines the role of digital governance initiatives in strengthening democratic participation and reducing corruption through technology-driven governance mechanisms. Using a qualitative and doctrinal research methodology based on secondary sources, the study analyses major initiatives such as Digital India, Aadhaar, DigiLocker, BharatNet, BHIM-UPI, and MyGov. The findings demonstrate that digital governance has improved accessibility to public services, enhanced administrative efficiency, and minimized bureaucratic corruption through automation and electronic monitoring systems. Furthermore, digital platforms have expanded citizen participation in democratic processes by facilitating communication between governmental institutions and the public. However, challenges such as digital inequality, cyber-security risks, infrastructural limitations, and privacy concerns continue to affect the effectiveness of digital democracy in India

This study examines the growing debate surrounding the possibility of granting legal personhood to artificial intelligence (AI) systems within contemporary legal frameworks. As AI technologies become increasingly autonomous in decision-making, innovation, and economic interactions, questions arise concerning accountability, liability, and ethical governance. Using a qualitative library research approach, this study analyzes scholarly literature, legal theories, and global regulatory developments related to AI personhood. The discussion explores historical precedents of non-human legal entities, including corporations and natural objects, and compares them with emerging proposals for electronic legal personality. The findings reveal that while functional legal recognition may offer practical solutions for liability and compensation, current AI systems lack consciousness, moral agency, and intentionality required for full legal personhood. Consequently, most jurisdictions prefer human-centered regulatory models emphasizing transparency, oversight, and institutional accountability. The study concludes that extending legal personhood to AI remains premature and that adaptive governance frameworks are more appropriate for managing future AI-related legal challenges

The purpose of this community service activity was to improve the financial accountability of cooperatives by developing a PERSUS on the KPUD Kieskendo in Panunggalan Village, Pulokulon District, Grobogan Regency. The activity was conducted through a workshop and mentoring session involving the cooperative's management and supervisory board. It began with a presentation on the importance of financial accountability, good cooperative governance, and the implementation of SAK EP. The identification results indicated that the cooperative lacked a written accounting policy for internal oversight, financial reporting, and transaction recording. Next, the community service team drafted a PERSUS, which regulates financial reporting, cash and bank management, loan receivables, the formation of CKPN, internal supervision, related party transactions, and fraud prevention. To align the policy with the cooperative's operational needs, discussions on the draft were conducted through participatory, article-by-article discussions. The results of the activity indicated that the management and supervisory board had a better understanding of the benefits of accounting policies for increasing transparency and accountability in cooperative management. It is hoped that the PERSUS will serve as an official guideline for creating more professional, transparent, and sustainable cooperative governance.

This study investigates the practice of the accounting profession with the aim of identifying the key threats and challenges that hinder its development in Nigeria. To achieve this objective, three hypotheses were formulated and tested using the chi-square statistical technique to examine the relationship between identified challenges and the development of accounting practice in the country. The study drew on the perceptions of key stakeholders in the accounting field, namely academic accountants, professional accountants, and accounting regulators. Primary data were collected and analyzed, and the results revealed that the accounting profession is confronted with significant challenges that negatively influence its growth and development. The study concludes that these constraints may pose serious risks to the future advancement of the profession in Nigeria. It therefore recommends that academic and professional accountants should remain committed and proactive in advancing accounting knowledge and practice, while regulatory bodies should ensure objectivity, transparency, and fairness in the formulation and enforcement of accounting standards and regulations

Modern food supply chains, particularly those involving essential commodities like rice, often suffer from major challenges such as product fraud, inefficient record-keeping, and a lack of consumer trust. Traditional centralized systems are prone to data tampering, limited transparency, and poor traceability, making it difficult to verify the authenticity and origin of goods. To address these issues, our research introduces TraceRoot, a blockchain-based traceability framework designed to enhance transparency, accountability, and trust in agricultural supply chains.TraceRoot leverages the immutability and decentralization of blockchain technology to maintain a secure, distributed ledger that records every transaction and movement of goods across the supply chain. Each stakeholder including farmers, distributors, retailers, and consumers has role-based access to authenticated data through a user-friendly interface. The framework integrates smart contracts to automate transactions and digital signatures to verify the integrity of the data being uploaded, minimizing the risk of human error or manipulation

The rapid growth of the global halal economy has positioned halal products and services as important contributors to international trade, economic development, and evolving consumer markets. This study investigates the role of halal consumer protection law in supporting the advancement of the halal economy from both legal and economic perspectives. Employing a qualitative approach with a juridical normative framework, this research examines regulatory structures, halal certification mechanisms, consumer protection principles, and the broader economic implications of halal governance. The findings indicate that effective halal consumer protection frameworks are essential for establishing legal certainty, preserving product authenticity, strengthening consumer trust, and improving market transparency. From an economic perspective, comprehensive halal regulations contribute to enhancing product competitiveness, expanding global market access, encouraging industrial innovation, attracting investment, and promoting sustainable economic growth. Nevertheless, this study highlights several ongoing challenges, including the lack of harmonization among international halal standards, limited regulatory enforcement capacity, the financial burden of certification processes for micro, small, and medium enterprises (MSMEs), and the increasing complexity of digital trade and cross-border e-commerce.

Political disinformation has become one of the most critical challenges in contemporary digital democracies due to the rapid expansion of social media ecosystems. This study investigates the effectiveness of machine learning approaches in detecting political disinformation across online platforms such as Twitter, Facebook, and political discussion forums. Using a qualitative research design with a content analysis approach, the study examines linguistic manipulation, emotional narratives, sentiment polarity, and behavioral communication patterns embedded in misleading political content. The findings indicate that deep learning models, particularly Long Short-Term Memory (LSTM) architectures, demonstrate superior performance in identifying contextual and semantic inconsistencies compared to traditional machine learning algorithms. The study also reveals that algorithmic amplification, echo chambers, and coordinated bot activities significantly contribute to the rapid spread of political misinformation. Furthermore, the research highlights the importance of ethical artificial intelligence governance, transparency, and digital literacy in strengthening democratic resilience and protecting information integrity within digital communication environments

Digital transformation in public services has encouraged government institutions to develop technology-based services, including the Online Police Record Certificate (SKCK) service at Kupang City Regional Police Resort. This study aims to analyze the effectiveness of the Online SKCK service as an administrative requirement at the Kupang City Regional Police Resort. The research employed a qualitative approach with a descriptive method. Data were collected through observation, interviews, and document analysis involving service officers and users of the Online SKCK service. Data were analyzed using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings indicate that the Online SKCK service has improved accessibility, service efficiency, and transparency through the implementation of the PRESISI POLRI application. Based on the effectiveness indicators, namely program understanding, target accuracy, timeliness, goal achievement, and real change, the service can be categorized as moderately effective. Target accuracy and real change emerged as the strongest indicators, while program understanding and timeliness still face several challenges, including limited digital literacy among users, application system disruptions, and data verification issues. Nevertheless, the Online SKCK service has provided significant benefits in supporting the modernization of public services. The study concludes that improving system quality, strengthening public outreach, and developing a more integrated service system are necessary to optimize the effectiveness of the Online SKCK service at the Kupang City Regional Police Resort.

This research was conducted at the Semarang City Public Works Department, particularly in the secretariat section responsible for correspondence administration and public information management (PPID). The study focuses on the conventional management of letter disposition, which makes it difficult for PPID officers to monitor letter status quickly, reduces process transparency, and may cause delays in decision-making and public services. This research aims to develop and implement a Disposition Monitoring Information System (SIMODIS) to digitize correspondence administration so that it becomes more effective, efficient, transparent, and accountable. The study uses ASTRID Analysis to identify strategic issues and a Design Thinking approach consisting of the Empathize, Define, Ideate, and Prototype stages. Empathy Map and Persona were also used to understand user needs. System testing was conducted using Black Box Testing to assess functionality and the System Usability Scale (SUS) to evaluate user experience. The results show that SIMODIS was successfully developed with features such as an admin dashboard, digital disposition forms, and a public mail status search portal. The SUS score reached 83, categorized as Excellent, indicating high usability and user acceptance.

Digital transformation in the military procurement sector has brought significant changes to accountability patterns at the Naval Academy (AAL). Using the AP2EP management cycle (Analysis, Planning, Execution, Evaluation, and Control) as an analytical tool, this paper dissects the extent to which the E-Procurement system can mitigate budget deviation risks and enhance financial transparency. As a military educational institution striving to become a World Class Naval Academy, AAL faces unique challenges in balancing state financial regulations with specific educational logistics needs. Through a descriptive qualitative approach, this research demonstrates that procurement digitalization provides an automated audit trail that minimizes human intervention. Despite technical and cultural obstacles, strategic steps such as developing real-time dashboards have proven effective in optimizing state financial governance to support cadet education quality and maintain an Unqualified Opinion (WTP).

This qualitative literature review examines how global litigation finance markets manage the tension between transparency requirements and innovation dynamics. Drawing on academic scholarship, policy reports, court decisions, and industry analyses, the review synthesizes evidence on disclosure obligations, funder influence, national security concerns, and emerging regulatory models. Findings show that while transparency enhances judicial integrity and mitigates conflicts of interest, excessive disclosure may undermine commercial confidentiality and inhibit investment in complex claims. Across jurisdictions, regulatory debates converge on the need for proportionate, court directed mechanisms such as limited in camera disclosure, provenance checks, and funder conduct safeguards. The review concludes that transparency and innovation are not mutually exclusive; instead, balanced regulatory frameworks can preserve market efficiency while protecting due process values and preventing geopolitical misuse. The study highlights significant data gaps and calls for deeper empirical research to guide evidence based policy making.