Publication Search

This study discusses the role of e-procurement in preventing fraud in Satker X. This study is devoted to examining the role of e-procurement in preventing fraud, as well as the potential for fraud that may still occur when Satker X has implemented e-procurement in procurement process. The object of this research is Satker X which is one of the Central Government Work Units engaged in the field of vocational education. This research is aimed at Satker X as e-procurement users.Research espondent in this study are 3 respondents. Data collection in this study was done by in-depth interviews, observation and documentation. After the data is collected, the next step is analyze the data. Data were analyzed by data reduction, presented in tabular form, until the stage of completion of writing and drawing conclusions. The validity or credibility test of the data is done by using data triangulation.The results show that the implementation of e-procurement in Satker X is quite good, and e-procurement has been proven to increase transparency and accountability in the procurement process in Satker X. However, it turns out that e-procurement still has gaps that can later become one of the potential fraud in the future. It was found that e-procurement is considered less able to prevent fraud that can occur during the implementation of work. Where there is manipulating documents carried out by unscrupulous provider. To avoid this from happening in the future, it is hoped that Satker X and the bureaucracy above it can always evaluate the implementation of work of the procurement of goods and services, besides that Satker X and the bureaucracy above it must also start building an integrity zone, by increasing the integrity of implementers, starting from KPA, planners, PPK, UKPBJ, and the work supervisor.

To be successful in the financial world, you must know how the public disclosure of business information affects stock prices. Specifically for Pakistan, this research will help us better understand the relationship between corporate governance, disclosure quality, and equity cost The Sys-GMM model has been employed by 167 non-financial enterprises listed on the Pakistan Stock Exchange since 2017. (PSX). Research shows it was in use between 2018 and 2020. The Sys-GMM technique for estimating may be used to account for endogeneity in corporate governance problems. We discovered that GMM projections failed to account for endogeneity, resulting in inaccurate conclusions, using pooled OLS and fixed-effect estimates. According to the research, the cost of equality and financial transparency are mutually incompatible. All of these factors contribute to the PSE's stock price decline, including board size, concentrated ownership, and CEO duality. The research es-tablishes a relationship between independent audit committees and high-quality audits and reduced equity expenses. Independent directors and competent auditors command a premium on the PSX. The duration of the approval process for financial statements has no bearing on the board's independence. Due to the scarcity of information disclosed in annual reports, investors anticipate a higher rate of return. The conclu-sions of the research may be beneficial to Pakistan's corporate govern-ance authorities and investors.

The development of digital technology in the field of education continues to advance, including in academic administration. This article discusses the socialization of a digital system for undergraduate exam registration based on a database in the Physics Education Study Program. The purpose of this socialization is to introduce and implement a system that simplifies the process for students to register for undergraduate exams online. This system is designed to replace the manual registration method, which is time-consuming and prone to errors. Through this socialization, it is expected that students and academic staff can understand the benefits and how to use this new system. The results of the socialization show that the majority of users are satisfied with the ease and speed offered by this system. This system not only improves operational efficiency but also supports transparency and accuracy in academic data. In conclusion, the implementation of this digital system is a positive step towards modernizing academic services in the Physics Education Study Program.

The purpose of this paper is to explain the mechanism of the budget process are subjected to various distortions that lead to secularization in the budgeting process that impact on the neglect of the interests of society. It will also offer the concept of budgeting from an Islamic perspective. This perspective is used to provide another alternative in compiling the budget that focuses on transparency and participation in the budget in favor of the interests of the community with the Islamic perspective.

Cases of death due to COVID-19 have also increased the number of children who have become orphans.  Thus, these children are now in need of social welfare service (PPKS). Children who have lost their parents due to COVID-19 in Pekanbaru City are the highest compared to all regencies/cities in Riau Province, these children belong to a vulnerable group  so that inclusiveness (partiality) is needed for them. This study aims to look at inclusive governance in handling children who have lost their parents due to COVID-19 in Pekanbaru city. This study uses qualitative research methods with descriptive nature. Data collection techniques were carried out by observation, interviews and documentation. The results showed that the handling of children who lost their parents due to COVID-19 in Pekanbaru City had fulfilled three elements of inclusive governance, namely transparency, participation, and equal treatment. However, in the implementation of the three elements of inclusive governance, there are still obstacles, namely changing policies and disproportionate assistance.

his study aims to determine the Effect of Transparency (X1) on Village Financial Management (Y), the Effect of Accountability (X2) on Village Financial Management (Y). The results showed that Transparency (X1) had an effect on Village Financial Management (Y). This result is evidenced by the value of t_(count ) of 9,823 > t_table of 1,673 with a significance value of 0,000 < 0,05. While Accountability (X2) affects Village Financial Management (Y). This result is evidenced by the value of t_(count ) of 5,729 > t_table of 1,673 with a significance value of 0,000 < 0,05. After that, Transparency (X1), Accountability (X2) have a simultaneous effect on Village Financial Management (Y). This result is proven by having a value of F_(count ) 101,905> F_(table ) 3,17, with a significant value of 0,000 < 0,05.

Public services are government efforts to meet needs of citizens in form of goods and services that can improve welfare of society. In context of passport making services, application of good governance principles is very important to ensure optimal service quality. Good governance includes aspects of openness, accountability, and transparency in implementation of public services. This study aims to analyze application of good governance in public services in field of immigration, especially in process of making passports in Indonesia. This research method uses normative juridical approach with qualitative data analysis. Data was collected through literature study which includes legislation, official documents, and Related Literature. Results showed that implementation of good governance in Directorate General of immigration has undergone various innovations, such as One stop service System, Easy Passport, and M-passport application, to improve efficiency and transparency in passport making process. However, there are still some obstacles, such as poor network quality and public complaints about service. However, new policies implemented, such as Easy Passport Service and One stop service, have made it easier and increased public satisfaction. In conclusion, although implementation of good governance in passport-making services has shown improvement, ongoing efforts are still needed to overcome problems and improve service quality in order to achieve better public satisfaction.

Public services are government efforts to meet needs of citizens in form of goods and services that can improve welfare of society. In context of passport making services, application of good governance principles is very important to ensure optimal service quality. Good governance includes aspects of openness, accountability, and transparency in implementation of public services. This study aims to analyze application of good governance in public services in field of immigration, especially in process of making passports in Indonesia. This research method uses normative juridical approach with qualitative data analysis. Data was collected through literature study which includes legislation, official documents, and Related Literature. Results showed that implementation of good governance in Directorate General of immigration has undergone various innovations, such as One stop service System, Easy Passport, and M-passport application, to improve efficiency and transparency in passport making process. However, there are still some obstacles, such as poor network quality and public complaints about service. However, new policies implemented, such as Easy Passport Service and One stop service, have made it easier and increased public satisfaction. In conclusion, although implementation of good governance in passport-making services has shown improvement, ongoing efforts are still needed to overcome problems and improve service quality in order to achieve better public satisfaction.

This study aims to analyze and explain the level of competence and professionalism of the State Civil Apparatus (ASN) in improving services at the North Jakarta Fire and Rescue Service.  This research uses a qualitative method of collecting data through interviews, observations, and secondary data. The results showed that ASN's competencies include technical, managerial, socio-cultural, and integrity aspects. ASN professionalism involves attitudes, behaviors, and work qualities that reflect dedication, integrity, and responsibility. Education has met the competencies, but training is needed to improve employee professionalism. Public service civil servants at the North Jakarta Fire and Rescue Service are responsive, effective, efficient, and highly quality. An indicator of the success of employee professionalism is seen in the increase in fire and rescue service time. With adequate competence, high professionalism, and quality public services, civil servants in the North Jakarta Fire and Rescue Service can provide optimal services to the community. To achieve this goal, it is recommended to improve education training and implement a code of ethics, transparency, accountability, and efficient management of resources.

The effectiveness of making a SIM is deemed to have to refer to Law no. 14 of 2008 concerning Public Information Disclosure and Standard Operating Procedures for Public Information Disclosure of the Police. It was explained that in the reform era every citizen has the right to seek, obtain, use and disseminate accurate information easily and quickly. The National Police of the Republic of Indonesia to provide information/public services to ensure transparent and accountable public information services from planning, implementation to publication of information through mass media. The effectiveness of the Service for Making a Driving License (SIM) in the perspective of service users at the Semarang Polrestabes Satlantas and about the effectiveness of making a SIM at the Semarang Polrestabes Satpas, we can know that service is a complete approach that results in quality service for the community/customers. Consists of Transparency, Accountability, Conditional, Participatory, Equality of rights and Balance of rights and obligations.   Keywords: service, effectiveness, SIM

The principles of transparency and accountability must be upheld in the management of village funds. Second, as a key in implementing the program planned by the village government and ensuring that the amount of funds is allocated properly. This researcher entitled The Effect of Government Accountability and Transparency on Village Fund Management (Case Study Turus Village, Kemiri District, Purworejo Regency. The main purpose of this research is that the researcher wants to examine more deeply about the management of the Village Fund, especially in the village of Turus.Sources of data using primary and secondary data.The population in this study is the people who live in Turus Village.The sampling technique used is the purposive sampling technique, with a total of 80 samples.Instrument testing techniques include validity and reliability tests. The data analysis technique used is the classical assumption test in the form of: 1) normality, 2) multicollinearity, 3) heteroscedasticity. Hypothesis testing using multiple linear regression analysis coefficient of determination, t test and F test. The results show that 1) the regression coefficient (β) of Accountability (X1) on the management of village funds (Y) is 0.245 with a significant value of 0.008 (p value <0.05), which means that the Accountability variable has an effect on the management of Village Funds. 2) The test results show the regression coefficient value (β) of Transparency (X2) to the management of village funds (Y) of 0.588 with a significant value of 0.000 (p value <0.05), which means that variable transparency partially affects the management of Village Funds. 3) The value of sig p is 0.00, because the value of sig. p < 0.05, it can be interpreted that there is a simultaneous influence between the accountability variable and the transparency variable on the management of village funds. then it is known that F count = 36.467 which means that the variables of accountability andtransparency simultaneously affects the management of village funds. 4) The result of the coefficient of determination shows 0.486. It can be interpreted that the transparency and transparency variables simultaneously are 48.6%, while the variables outside the measured are (100%-48.6%) = 51.4%. 

Digital economic transactions have emerged as a result of Indonesia's technological and financial information advancements. In order to optimize tax revenue, the Indonesian government adapt and respond to the growing prevalence of digital transactions, especially e-commerce. The primary obstacles include finding a clear definition for digital economic enterprises, enacting legislation governing digital transactions that are compliant with international standards, and allocating resources in a way that optimizes the advantages of digital economic transactions. By creating electronic platforms like DJP-online, the Indonesian government hopes to improve the ease and openness of the tax filing procedure. In an effort to maximize tax revenue in the digital age, tax advisors play a crucial role, and society must change to embrace technology. To ensure a smooth and successful rollout of the digital tax system, the Indonesian government must constantly update rules, enhance public education efforts, and improve online services. This community engagement activity discussed the material through online webinars, providing an accessible platform for all participants to gain insights into the digital taxation landscape and aiding the government in socializing regulations in the field of digital taxation    

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.

This research aims to investigate and analyze factors that influence provincial government disclosurefiscal years 2013-2015. Disclosure of goverment financial statements is a form of goverment transparency and accountabilit, but many local goverments do not disclose the full financial statements. Population of this research are provincial goverment financial statements in Indonesia fiscal year 2013-2015 based on Government Accounting Standard. Samples are included in the criteria of this study were 101 financial statements using purposive sampling method. This research data analysis methods using the multiple linear regression analysis by SPSS 23.0. The results showed that realized of revenue and number of units under Provincial (SKPD) have positiveand significant influence on the disclosure level of provincial government financial statements. While total asset have negative effect and significant influence on the disclosure level of provincial government financial statements. However, the level of dependence,population, number of audit findings and level of financial irregularities do not significantly influence the disclosure level of provincial government financial statements. Keywords: Influence provincial government disclosure, BPK audit results, Government Accounting Standard.

This study aims to evaluate the effectiveness of digital transformation in the 5.0 era in transforming latent cash waqf assets into productive capital capable of sustainably driving the community’s economy. The study employed a qualitative approach using a literature review method. Data were obtained through literature searches and official documents from the Indonesian Waqf Board, then analyzed descriptively to obtain comprehensive conclusions regarding the effectiveness of digital systems in cash waqf management. The results indicate that financial technology (fintech) such as QRIS, crowdfunding, Islamic banking applications, and digital wallets (e-wallets) are capable of overcoming conventional bureaucratic barriers through the concept of “micro waqf,” which is accessible to all levels of society. Based on the Technology Acceptance Model (TAM) theory, ease of digital access has been proven to increase public interest in waqf because it reduces administrative barriers and concerns regarding transaction amounts. In addition, real-time data-based reporting systems also improve transparency and accountability in waqf management. Therefore, the digitalization of cash waqf in the 5.0 era serves as a form of social engineering in collecting collective funds to sustainably support sharia-based productive sectors.  

Public Accountants Professional Standards (SPAP) applicable in Indonesia during this refers tothe auditing standards of the Americans. The Code currently in force, namely adopting the IFACis comprised of two parts namely Part A contains the Basic Principles of Professional Ethics andprovide conceptual framework for the application of principles, and Part B contains the Rules ofProfessional Ethics which provides illustrations of application of the conceptual framework incertain situations.Some differences between the draft Code of Conduct Code of Conduct with thePublic Accountants that currently applies, among others: 1) The number of paragraphs 2) Thecontents of the draft Code of Conduct 3) Application of Conceptual Framework. Besides the basicprinciples presented in Part A consists of five principles, namely Integrity, Objectivity,Competence and Professional Care, Confidentiality, and Professional Conduct. While the Codecurrently applies consists of eight principles, which are: Integrity, Objectivity, Competence andProfessional Care, Confidentiality, Professional Conduct, Professional Liability, Public Interest,and Professional Standards.Therefore the application of codes of conduct expected to be moreaccountable and transparent to the Profession of Public Accountants, Services provided by PublicAccountant wider than the old standard, and the more detailed sections and detailed that itsupports Public Accountants became more professional and increase public confidence.Key Words: public accountant professional standards, codes of ethics, accountability,transparency and public confidence