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Financial administration plays a crucial role in village-level governance, requiring transparency, accountability, and efficiency in the use of public funds. Currently, the Hameli Ate Village Office still relies on manual methods to manage its financial administration, including recording cash receipts and expenditures using notebooks and simple spreadsheets. This approach presents various issues, such as the risk of data loss, calculation errors, delays in report preparation, and difficulties in tracking and collecting financial transaction data. This study aims to develop a web-based financial administration information system to assist village officials in managing financial data more effectively, efficiently, and in an integrated manner. The methods applied include observation, interviews, and document collection to understand system requirements, while the system development process is implemented using the Waterfall model, which consists of the stages of analysis, design, implementation, testing, and maintenance. The system was built using the PHP programming language and a MySQL database and is designed to generate financial reports automatically and in real time. The testing results show that the system can handle income and expenditure data more quickly, accurately, and in a user-friendly manner. With the implementation of this information system, the financial administration process at the Hameli Ate Village Office becomes more transparent, accountable, and facilitates data-driven decision-making.

The usage of blockchain has increased around the world over the years. It has become widely used in various sectors that need transparency, such as accounting, business, and auditing. Blockchains are gaining more popularity after being applied as a system for digital asset ownership, such as cryptocurrency and NFTs (Non-Fungible Tokens). This growing trend of blockchain is followed by the increasing trend of research regarding it in the last decade. Blockchain has the potential to revolutionize the auditing sector and enhance economic accountability due to its decentralized system. Therefore, research regarding blockchain applications in auditing is becoming an important topic. This study adopts a qualitative approach by using datasets retrieved from the Scopus website, from the search result of blockchain auditing, with a total of 1228 articles that were published in the last decade (2015-2025). Furthermore, this study also uses several software programs as data processing tools, such as R Studio, VOSViewer, and Publish or Perish. This study aims to understand the research trend regarding blockchain auditing in the last decade and highlight its implications for the auditing and economic sectors.

The Rp 300 trillion tin trade mega-corruption case is one of the largest corruption scandals in the history of Indonesian natural resource management. This study aims to analyze violations of Pancasila principles and ethical governance in the tin trade mega-corruption case, and to identify threats to Indonesian natural resource management. The study uses a qualitative approach with descriptive methods. Data were collected through documentary studies of law enforcement reports, government documents, media reports, and related literature. Data analysis was conducted thematically within the theoretical framework of Pancasila, good governance, and public ethics. The findings indicate that this case violates all of Pancasila's tenets, particularly the second (Just and Civilized Humanity) and fifth (Social Justice for All Indonesian People). There were violations of governance principles including transparency, accountability, participation, the rule of law, and effectiveness. The modus operandi involved collusion between business actors, state officials, and law enforcement officers. The mega-allegations reflect a systemic failure in natural resource management that contradicts the constitutional mandate and Pancasila values. Structural reforms are needed in mining governance, enforcement of the integrity of the apparatus, and public participation in supervision.

The purpose of this study is to use the Theory of Islamic Good Corporate Governance (IGCG) methodology to determine the elements that affect muzakki's faith in paying zakat through zakat institutions. Based on earlier research and literature, this study examines the relationship between the degree of muzakki trust and Islamic values such amanah (accountability), tabligh (transparency), fatanah (competence), and religiosity. Furthermore, additional elements like reputation, contentment, and service quality are examined as significant factors in establishing trust. The findings demonstrate that the majority of earlier research discovered a strong positive correlation between these factors and muzakki trust. Nonetheless, there are conflicting findings on the factors of openness and accountability, which in certain research actually indicate a detrimental impact. This discrepancy highlights the necessity for more study to reevaluate these two factors' roles in the context of zakat management. Theoretically, the adoption of Islamic Good Corporate Governance should boost muzakki involvement in zakat contributions by enhancing accountability, transparency, and public trust in zakat administration organizations.

The implementation of Good Corporate Governance principles plays a crucial role in ensuring that transparency, accountability, and sustainability are able to optimally support village economic development. The purpose of this study is to analyze in depth the implementation of Good Corporate Governance principles, including transparency and participatory, in the Wija Sari Village-Owned Enterprise in Samsam Village. This study uses a qualitative case study with an interpretive paradigm as the umbrella and research method. Qualitative observation data used include observation, interviews, and documentation using four key informants and validators. The Wija Sari Village-Owned Enterprise in Samsam Village, was chosen as the research site. The results of the study indicate that transparency and participatory characteristics can be implemented in accordance with applicable rules and procedures at the planning, implementation, and accountability in the management of the Village-Owned Enterprise, whose funding sources are transferred through village funds. Although several obstacles were found in the management process, such as limited competent human resources and balanced with digitalization to support real-time data transparency. This research is expected to be a reference for other Village-Owned Enterprises or similar institutions in optimizing the principles of Good Corporate Governance for the welfare of village communities in accordance with their objectives.

This study examines the management of Village Funds in supporting infrastructure development in Sumurgenuk Village, Lamongan Regency. The main focus of the study is the effectiveness of Village Fund management through planning, implementation, evaluation, supervision, and accountability based on the principles of good governance. The method used is a case study with a descriptive qualitative approach. The results show that the management of Village Funds in Sumurgenuk Village has been running well and in accordance with applicable regulations. The planning process was carried out in a participatory manner, although not evenly distributed across all hamlets. The implementation of physical activities, such as road construction, irrigation, and cash-for-work programs, has had a positive impact on accessibility, agricultural productivity, and community welfare. Evaluation, supervision, and accountability are carried out in layers, although there are obstacles in the equal distribution of public information and the capacity of village officials. Overall, the management of Village Funds reflects the principles of transparency, accountability, participation, and effectiveness, but increasing the capacity of officials and community participation is still needed for sustainable development.

This research is a case study describing the implementation of spirituality in financial management at the Wairklau Congregation Monastery of PIJ Maumere. The objective is to evaluate the application of the values of simplicity, transparency, and responsibility in financial management. The research utilized qualitative methods with an ethnographic approach, incorporating interviews, observations, and document reviews. The findings show that spirituality in financial management is effectively implemented in accordance with the established guidelines. Managers carry out their duties as a form of service, without expecting compensation, demonstrating a strong sense of spiritual commitment. One of the main challenges identified is maintaining effective communication within the team. This emphasizes the significance of managers who internalize spiritual values, enabling them to serve with integrity, responsibility, and accountability. Furthermore, it highlights the role of spirituality in fostering ethical behavior in financial practices. This research underscores the need for ongoing training and internalization of these values to enhance financial management effectiveness in religious institutions.

This research intends to examine the application of the Child-Friendly School (CFS) policy in Sidoarjo Regency, concentrating on its effects on educational quality, changes in school culture, and the efficiency of collaborative governance among involved parties. The research is based on the necessity to enhance secure, inclusive, and child-focused learning settings that align with the regional government’s dedication to transforming public education services. A qualitative case study method was employed, which included informants from the Education and Culture Office, school leaders, educators, and participants from child advocacy groups. The results indicate that the CFS policy in Sidoarjo has effectively improved student engagement, teacher awareness of humanistic methods, and collaboration among institutions to foster a positive learning environment. The implementation of the policy illustrates a transition in school culture from an emphasis on instruction to a compassionate learning environment. Additionally, digital advancements and data-based reporting systems have enhanced transparency and accountability. In summary, Sidoarjo’s CFS policy demonstrates an effective implementation of public value management and collaborative governance principles within education policy. The research suggests improving teacher abilities, reinforcing assessment systems, and increasing inter-sector cooperation to guarantee the program's sustainability

Educational institutions are under pressure to create organized and responsible quality assurance systems because raising the standard of education has become a global imperative. The Internal Quality Assurance System (SPMI) and the External Quality Assurance System (SPME) are integrated in Indonesia to achieve this. However, accountability must be transparent, real-time, and not just administrative due to the quick digital revolution. In order to enhance educational accountability in the digital age, this study attempts to examine and model the integration of internet-based internal and external quality assurance systems. Nine pertinent papers from 2018 to 2025 were chosen and examined using a systematic Literature Review (LR) process and a qualitative methodology. The findings show that institutional performance and accountability are greatly improved by the successful implementation of SPMI, which is driven by the PPEPP cycle (Planning, Implementation, Evaluation, Control, and Improvement). Additionally, the integration of digital-based systems (e-SPMI) acts as a link between SPME and SPMI, guaranteeing data correctness, efficiency, and transparency for accrediting needs. The results highlight the need for an integrated, web-based quality assurance system that facilitates evidence-based decision-making in order to attain educational accountability in the digital age. In order to automate data collection and reporting procedures, the study advises educational institutions to implement an online quality management information system

Information technology (IT) has emerged as a critical component of public administration, offering significant potential to enhance transparency and accountability in governance. This comprehensive qualitative case study research examined how information technology implementation influences transparency and accountability mechanisms in public policy administration, while identifying critical challenges and success factors. The research employed embedded multi-case study methodology, collecting data through 118 semi-structured interviews with government officials (n=45), citizen-users (n=38), IT professionals (n=15), civil society representatives (n=12), and academic researchers (n=8), complemented by document analysis and direct observation (280 hours) across four case sites representing diverse governance contexts. Key findings demonstrate that information technology implementation significantly enhances government transparency through multiple mechanisms: public information portals increased citizen information access from 25-30% to 78-82%, mobile applications extended service accessibility from 15-20% to 42-55% in rural areas, and social media platforms reached 60-70% of citizens with policy information. Similarly, IT implementation strengthened accountability through online complaint systems that reduced government response times from 28-45 days to 5-12 days (60-75% improvement), automated audit systems that detected 35-55% more compliance violations, and real-time monitoring systems that reduced audit completion time by 40-50%.  The findings have implications for government practitioners seeking evidence-based guidance for IT implementation, policymakers developing governance policies leveraging technology, and academic researchers studying digital governance and public administration innovation.

This research analyses the optimisation of the electronic performance appraisal system (e-Kinerja) implementation within the context of the Civil Servant (ASN) performance management transformation at the Sidoarjo Regency Regional Civil Service Agency. The e-Kinerja system represents a digital innovation in ASN performance appraisal, developed in accordance with the Minister of State Apparatus Utilisation and Bureaucratic Reform Regulation Number 6 of 2022. This qualitative research, employing a case study approach, utilised purposive sampling for informant selection, with data gathered through participant observation and documentary analysis. Data analysis followed the Miles and Huberman model, encompassing data reduction, data display, and conclusion drawing. The research findings indicate that the e-Kinerja implementation faces challenges regarding system integration with the Personnel Information System (SIMPEG), synchronisation of personnel data, and equitable dissemination of information to all Civil Servants. Nevertheless, the system is proven to enhance accountability, transparency, and work productivity of Civil Servants through measurable daily reporting mechanisms and monthly targets. This study contributes theoretically to the literature on technology-based public sector performance management and practically through recommendations for developing a more integrated e-Government system. Policy implications include the necessity for accelerating the digitalisation of personnel services, strengthening the capacity of civil service human resources in digital literacy, and developing an information technology infrastructure that supports bureaucratic transformation towards a more efficient, accountable, and responsive.  

Digital transformation in public services is an absolute necessity in the era of the Industrial Revolution 4.0, including in local government personnel management. This research analyses the digital transformation of civil servants’ (ASN) promotion services through the implementation of the Promotion Management System (SIPEKAT) at the Regional Personnel Agency of Sidoarjo Regency. Employing a qualitative approach with data collection techniques through in-depth interviews, participant observation, and documentation study, this research explores the transformation process from a manual to a digital system, the implementation challenges, and its impact on service effectiveness and efficiency. The results indicate that the digital transformation via SIPEKAT successfully increased processing time efficiency by up to 60%, reduced the use of physical documents by up to 85%, and improved the transparency and accountability of the services. However, challenges were found, including a digital competence gap among employees, limitations in technological infrastructure in several Regional Government Work Units, and resistance to change from some stakeholders. The novelty of this research lies in the comprehensive analysis of the digital transformation ecosystem of personnel services, integrating technological, organisational, and user behaviour perspectives, whilst producing an e-government implementation model for personnel services that can be adopted by other local.

This study aims to analyze the role of the Regional People's Representative Council (DPRD) in supervising the implementation of road infrastructure development programs in Bintan Regency. Using a qualitative approach based on literature studies, this study examines how the DPRD carries out its supervisory function to ensure transparency, efficiency, and accountability in the implementation of infrastructure projects. The results of the study show that although the DPRD has a constitutional mandate to carry out supervision, its implementation still faces various challenges. These challenges include limited competent human resources, weak political will to follow up on supervisory findings, and suboptimal coordination between the executive and the legislature. This condition has an impact on the effectiveness of supervision and the quality of infrastructure development that has not fully met the principles of good governance. This research emphasizes the importance of increasing the institutional capacity of the DPRD through training, strengthening regulations, and utilizing information technology. In addition, public participation in the supervision process also needs to be increased as a form of constructive social control. Thus, the DPRD's supervision of infrastructure development can run more effectively and contribute to the creation of sustainable, transparent, and accountable regional development.

This research seeks to examine the innovative governance of police logistics to enhance the operational service efficiency at the Logistics Bureau of East Java Regional Police. The research context arises from the need to reform police logistics management to meet technological innovations and demands for public accountability. This research utilized a qualitative method featuring a case study approach, incorporating extensive interviews with logistics officers, operational personnel, and third-party providers, along with firsthand observations of digital logistics management systems. The results indicate that the adoption of the Integrated Logistic Management System (ILMS) and barcode tracking has improved transparency, distribution speed, and efficiency in operational budgets. Nonetheless, difficulties persist in human resource capability and interdepartmental collaboration. The dialogue suggests that these advancements correspond with adaptive governance theory, stressing bureaucratic adaptability in response to organizational shifts, and public service motivation, which underscores the importance of motivation and professionalism in enhancing the quality of public services. The research finds that digital innovation and performance-oriented assessment enhance the efficiency of police operational services. It suggests enhancing human resource capabilities, performance assessment systems, and collaboration among units to attain transparent, effective, and sustainable logistics management.

This study examines the interplay between administrative ethics and bureaucratic decision-making within the governance landscape of Pulang Pisau Regency through a structured literature analysis. Anchored in the theoretical frameworks of Administrative Ethics Theory, Bureaucratic Decision-Making Theory, and Good Governance, this research synthesizes classical and contemporary scholarly works to identify the determinants, challenges, and institutional dynamics that influence ethical decision processes in local bureaucracy. The method employs a qualitative narrative literature review, involving systematic identification, screening, quality assessment, and thematic extraction of relevant academic sources published in the last two decades. Findings indicate that ethical norms, integrity, organizational culture, leadership morality, and institutional control mechanisms significantly shape the rationality, consistency, and legitimacy of bureaucratic decisions. Furthermore, the literature reveals that external pressures, conflict of interest, inadequate regulatory enforcement, and limited administrative capacity remain persistent barriers to the implementation of ethical governance in regional administrations. The study also highlights the essential role of participatory governance, digitalization, and internal accountability frameworks in strengthening ethical consistency across bureaucratic processes. These insights position administrative ethics as a crucial foundation for promoting transparency, fairness, and public trust in local government institutions. The paper concludes that strengthening administrative ethics requires integrated institutional reforms, long-term commitment, and the internalization of ethical values at both organizational and individual levels. The implications of this research extend to policy formulation, bureaucratic capacity-building, and future empirical studies on ethical governance in decentralized contexts.

This community service program aims to improve the basic accounting literacy of the students (santri) at Pondok Pesantren Nurmadani NW Montong Lisung as a strategic effort to strengthen their financial independence. The program was initiated in response to the limited understanding of systematic financial management among santri, despite their involvement in various economic activities within the pesantren, such as the cooperative, canteen, and student organizations. The activities were carried out through four main stages: needs assessment, socialization of basic accounting concepts, financial record-keeping training, and evaluation accompanied by follow-up assistance. Interactive learning methods and experiential learning approaches were applied to ensure that participants not only understood theoretical concepts but were also able to practice them directly. The results showed a significant increase in the santris’ knowledge of the basic accounting equation, general journal, ledger posting, and preparation of simple financial statements. In addition to improved knowledge, there was also a positive shift in attitudes toward the importance of transparency, accountability, and sound financial governance. Several pesantren units began implementing the financial recording formats introduced during the training. Overall, this program successfully enhanced the technical skills and financial awareness of the santri and contributed to strengthening the pesantren’s financial management practices in a more professional and sustainable manner.

This study aims to synthesize empirical findings regarding the influence of accountability on local government financial management through a Systematic Literature Review (SLR) and a simple meta-analysis. A total of 10 primary studies (2020-2025) from various databases were analyzed. The results of the qualitative synthesis indicate a shift in research focus from compliance accountability to performance-based and digital accountability. Quantitatively, accountability was found to have a positive and significant influence on the quality of local financial management, mediated by variables such as transparency and internal control systems. The novelty of this study lies in the mapping of accountability and financial management indicators, as well as the identification of research trends leading to technology integration. These findings have important implications for the formulation of more effective and accountable local financial governance policies and results-oriented, which can ultimately improve the quality of public services and the sustainability of regional development. This is expected to improve the quality of public services and support the sustainability of regional development that is better, more transparent, and responsive to community needs.

Sustainability reporting has been increasingly popular in recent years as businesses become more aware of environmental challenges. 96% of the top businesses in the world have implemented sustainability reporting practices, according to a KPMG survey. The effect of sustainability reporting practices on environmental performance is examined in this study. Sustainability reports, the implementation of GRI standards, and external assurance are used to gauge sustainability reporting procedures; firm size is used as a control variable. In this study, 305 observational data from manufacturing firm over a five-year period (2018-2022) were analysed quantitatively using binary logistic regression. The findings indicate that while the use of GRI standards has a positive and significant effect on environmental performance, sustainability reports and external assurance have no significant effect. These findings show that the implementation in GRI standards encourages business commitment to sustainable practices and transparency, both of which have a significant impact on environmental performance. In the meanwhile, external assurance and sustainability reports tend to be mostly symbolic and do not demonstrate a real commitment to environmental improvement. Environmental performance is positively impacted by the control variable, firm size. These findings suggest that a company's environmental performance is correlated with its size. As a control variable, firm size contributes to maintaining and clarifying the relationship between environmental performance and sustainability practices while ensuring objective and valid study findings. This study emphasizes the importance of strengthening the quality of sustainability reporting and expanding the application of external standards and assurance to improve the credibility and accountability of corporate environmental performance in Indonesia.

This study aims to analyze the implementation of audit procedures on the cash account in nonprofit organizations, specifically in the P Educational Foundation, conducted by the Public ccounting Firm Djoko Soerjadi. The research employs a qualitative approach with the P Educational Foundation as the object of study. Primary data were obtained through direct observation during the audit process. The resulty indicate that the applied audit procedures include the determination of materiality levels, preparation of audit working papers, reconciliation of cash balances between financial statements and the general ledger, examination of bank statements, and the sending of bank confirmation letters. All cash audit procedures were carried out systematically and in accordance with applicable auditing standars in Indoensia. Theses findings suggest that the audit procedures performed by the Public Accounting Firm Djoko Soerjadi were conducted professionally and contributed to ensuring the transparency and accountability of the P Educational Foundation’s financial statements.

This study aims to formulate an integrative conceptual framework regarding the role of research methods in the formation of evidence-based village policy (EBP). The main focus is how qualitative, quantitative, and mixed methods research can be used to produce more inclusive, transparent, and accountable policies in the context of village development in Indonesia. This study uses a Systematic Literature Review (SLR) approach to scientific publications indexed by Scopus, Web of Science, and SINTA for the period 2015–2025. The literature synthesis shows that research methods play a crucial role in identifying village community needs, improving data quality, and strengthening accountability in the policy formulation process. The EBP approach has been shown to encourage citizen participation, increase transparency in village fund allocation, and minimize the dominance of short-term political interests. However, its implementation faces challenges such as limited capacity of village officials, inadequate data infrastructure, and low policy literacy at the local level. These findings are relevant for strengthening village capacity in managing development funds, developing policies based on the real needs of residents, and promoting social accountability. This article makes a new contribution to the local public policy literature by emphasizing the importance of research as an instrument for strengthening village governance.