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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 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 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.

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 research aims to develop a digital-based governance model for village finance to support the realization of a Smart and Green Village. The study analyzes how digital transformation in village finance management can increase transparency, accountability, and efficiency, while promoting sustainability-oriented budgeting and environmental practices. A Systematic Literature Review (SLR) was used to identify, evaluate, and synthesize scientific publications from 2022 to 2025, accessed through reputable databases such as ScienceDirect, Springer, Wiley, Taylor & Francis, SAGE, ACM, and IEEE. The review focused on topics including digital governance in villages, digital public finance, smart village development, green budgeting, environmental sustainability, and rural digital transformation. Findings indicate that digital-based village finance governance enhances administrative efficiency, strengthens budget transparency through real-time monitoring, minimizes financial deviation risks, and boosts public participation in fiscal accountability. Integrating digital systems with green budgeting features enables the prioritization of sustainable programs, such as renewable energy, waste management, climate change mitigation, and green infrastructure development. The study suggests a comprehensive digital-based governance model that includes e-budgeting, e-accounting, digital payment systems, public transparency dashboards, and environmental performance indicators to support the implementation of a Smart and Green Village. This research offers strategic insights for village governments, policymakers, and practitioners on the importance of adopting digital governance tools to improve financial management and strengthen sustainable development at the local level.

This study focuses on the implementation of Good Corporate Governance values such as transparency, accountability, responsibility, independence, and fairness in managing payments and accounts receivable collection at PT. BLY, a galvanizing services company based in Surabaya. Using a qualitative case study approach, data were collected through in-depth interviews and observations over five months. The results indicate that these five principles have been consistently applied, supported by a well-organized recording system, complete documentation, and coordination across divisions. However, challenges such as document delays and potential human errors need to be addressed. Aging reports of receivables and payables reflect healthy financial management. This study recommends improving the information system and staff training to strengthen the implementation of Good Corporate Governance and support the sustainable continuity of PT. BLY’s business.  

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 aims to explore the impact of Village-Owned Enterprise (BUMDes) governance on village economic independence, with a case study in BUMDes Dadirejo, Bandungrejo Village, Bayan District, Purworejo Regency. The focus of this study is to determine the extent to which good governance principles can encourage increased village economic independence, particularly in terms of increasing Locally-Owned Income (PADes) and empowering village communities. This study uses a quantitative descriptive-verification approach, involving 60 respondents consisting of village officials, BUMDes managers, and community representatives. Data collected through questionnaires, interviews, and documentation were analyzed using validity, reliability, correlation, and regression tests using SPSS. The results show that good BUMDes governance has a positive and significant influence on village economic independence. The application of the principles of transparency, accountability, participation, responsibility, and institutional independence in BUMDes contributes to increasing local economic capacity and community participation in village development. These findings confirm that BUMDes management based on the principles of good governance can be a major catalyst in achieving sustainable rural development and improving the welfare of village communities.

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.

The implementation of the core tax administration sistem (Core Tax Administration Sistem or Coretax) in early 2025, which was expected to modernise tax services, instead sparked a wave of public criticism due to various fatal technical obstacles. The dysfunction of this sistem not only hampered administration but also gave rise to discourse on distrust of state budget management. This study aims to analyse in depth how the failure to implement Coretax has eroded public trust and damaged the fiscal social contract between taxpayers and the state. The research method uses a qualitative approach with a Critical Discourse Analysis perspective based on Norman Fairclough's model. Data was collected through netnography from public comments and interactions on social media, then analysed through three dimensions: text (micro), discourse practice (meso), and social practice (macro). The findings show that public discourse is not merely technical complaints, but a form of symbolic resistance. At the micro level, sistem dysfunction is interpreted as evidence of incompetence and alleged budget irregularities. At the meso level, the public mobilises collective memory related to past government project failures to validate their distrust. At the macro level, this signifies a violation of the principle of reciprocity, whereby the state is perceived as demanding tax compliance without providing adequate services, thereby triggering a crisis of legitimacy. The implications of this study emphasise that digital transformation of the public sector requires transparency and accountability; failure to respond to this crisis has the potential to significantly reduce voluntary tax compliance.

The rapid growth of social media as a primary channel for information dissemination has triggered a significant surge in the distribution of hoaxes, potentially damaging social order, instigating mass disinformation, and threatening national security. This research aims to design an intelligent algorithm for hoax detection by integrating a critical thinking approach into Natural Language Processing (NLP)-based text processing. The algorithmic model is built using a combination of linguistic features, argument logic, and cognitive indicators such as the detection of unsubstantiated claims, identification of source bias, and evidence testing. To ensure accountability and transparency of the system, an Explainable AI (XAI) approach is applied so that classification results can be understood by non-technical users. The research results show that integrating critical thinking significantly improves detection accuracy to 93.1%, with an increase in precision and recall for detecting hoaxes based on emotional narratives. Beyond technical aspects, this model aligns with the mandate of Law of the Republic of Indonesia Number 11 of 2008 concerning Information and Electronic Transactions (ITE Law), particularly Article 28 paragraph (1), which prohibits the dissemination of false and misleading news that harms the public. Therefore, this system is not only scientifically relevant but also supports law enforcement and strengthens digital literacy in the post-truth era. These findings are expected to be a strategic contribution to the development of an ethical, critical, and responsible digital ecosystem.

This study aims to analyze the narrative dissonance in the corporate communication of the Aqua brand, especially in the context of the crisis of meaning that arises between claims of natural purity and technical findings related to the use of borewells in the production process. Using a qualitative approach through content and narrative analysis, the study integrates two main theoretical frameworks: the Narrative Paradigm (Fisher, 1984) and Image Repair Theory (Benoit, 1995). The analysis focused on how companies are building, maintaining, and renegotiating their corporate narrative amid public pressure and consumer expectations. The results show that the legitimacy crisis arises due to the symbolic mismatch between the narrative of "purity" communicated and the operational reality revealed to the public. This tension triggered a strategic response from the company in the form of public clarification, transparency of the production process, and repositioning of messages to restore consumer image and trust. This study confirms the importance of narrative coherence and reflexivity in corporate communications, especially in an era of digital openness that demands accountability and consistency between symbolic messages and tangible practices. These findings contribute to the study of crisis communication and brand image restoration strategies, as well as a reference for companies in designing ethical, transparent, and sustainable communication to maintain legitimacy and credibility in the eyes of the public.

The advancement of information technology has profoundly transformed the criminal justice system, particularly in judicial proceedings that now utilize digital platforms such as e-court and e-litigation. Although judicial digitalization aims to enhance efficiency and transparency, it simultaneously raises critical concerns regarding judicial independence in the exercise of adjudicative authority. This study employs a normative juridical approach to examine how digital transformation affects the principle of judicial independence and to reconstruct its concept in accordance with the rule of law. The analysis is based on statutory regulations, legal doctrines, and principles governing judicial power. The findings indicate that the integration of technology into judicial processes may create administrative and technological dependencies that potentially undermine the autonomy of judges in deciding criminal cases. Therefore, a redefinition of judicial independence is necessary—one that extends beyond institutional guarantees to include ethical and personal integrity aspects through the reinforcement of judicial accountability and technological transparency. This study recommends the formulation of ethical standards and technical regulations that explicitly limit administrative or external interference with judges in the digital judicial environment, thereby maintaining a balance between technological efficiency and substantive justice.

This study aims to analyze the implementation of mangrove rehabilitation policies after Cyclone Seroja in West Oesapa Village, Kupang City, using Merilee S. Grindle's policy implementation theory and the principles of good governance. Mangrove rehabilitation is a crucial step in the recovery of coastal ecosystems affected by disasters, but in practice it often faces various obstacles, both in terms of institutions, coordination between actors, and community participation. This study uses a descriptive qualitative approach. Data collection techniques were carried out through in-depth interviews with nine informants consisting of representatives of government agencies (DLHK, BKSDA), field supervisors, NGO administrators, RT heads, and local communities. Data analysis was carried out by referring to two main variables of Grindle's theory, namely policy content and implementation context, which were then combined with governance principles such as coordination, participation, transparency, effectiveness, and accountability. The results of the study indicate that the implementation of the mangrove rehabilitation policy in West Oesapa does not fully reflect the principles of good governance. Coordination between actors is not optimal, community participation is still passive, and post-implementation monitoring mechanisms have not been implemented. The dominance of technical implementers and minimal community involvement in planning are major obstacles to achieving program sustainability. Therefore, strengthening collaborative governance and community empowerment is needed to ensure effective and sustainable mangrove rehabilitation.

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.

The Indonesian government has long faced complex armed conflicts, particularly in Papua, involving security forces and Armed Criminal Groups (KKB). This conflict has had a major impact, not only in terms of casualties involving the military and civil society, but also in terms of broader social and political impacts. A more security-oriented approach by the government is often questioned, because on the one hand, it exacerbates human rights violations, creates a negative stigma against the Papuan people, and further limits the space for constructive political dialogue. This ongoing tension has worsened relations between the central government and Papuans, who have long felt marginalized. In addressing these issues, it is important for governments to develop a more holistic approach, by strengthening protection of civil society, increasing transparency and accountability, and opening up space for inclusive dialogue between all relevant parties. A sustainable settlement requires not only security management, but also serious attention to the well-being, rights of the Papuan people, and recognition of their cultural diversity and political aspirations. Going forward, approaches that prioritize dialogue and reconciliation can open up opportunities to achieve a more just and sustainable peace.

This study examines the strategic role of the Supreme Audit Agency (BPK) of the Republic of Indonesia in ensuring transparent, accountable, and aligned state financial management in line with national goals. As an independent state institution, the BPK has a constitutional mandate to audit state financial management and accountability objectively and free from intervention by any party. This study uses a legal method with a normative juridical approach, accompanied by descriptive analysis and systematic interpretation of data from literature studies. The results show that the BPK has broad authority in auditing state finances, both for the central government, regional governments, and other public institutions. However, its implementation still faces obstacles such as a lack of internal transparency, overlap with internal government oversight, and limited resources for comprehensive oversight. To address these issues, the BPK needs to strengthen its internal systems, increase auditor capacity, develop more systematic audit result reporting guidelines, and build cross-agency coordination to make its external oversight function more effective, transparent, and capable of supporting clean and integrated governance.

This study aims to analyze the implementation of four principles of Good Governance in an effort to improve the quality of public services at the Archives and Library Service of Gorontalo Province. The method used in this study is a descriptive research method with a qualitative approach, involving various stakeholders in the process. The results of the study indicate that the implementation of the principles of Good Governance in the Archives and Library Service of Gorontalo Province has been running well. Accountability is reflected through standard operating procedures (SOPs), effective supervision, information disclosure, and active public participation, while transparency is supported by the iArpus application and the SAKTI Card program, which allow for more accessible public access. The principle of the rule of law is consistently applied through regulations, personnel regulations, and the latest Governor's Regulation, ensuring that services become orderly and directed. Although follow-up to public input still needs to be accelerated, overall, the service demonstrates a strong commitment to professional, modern, and responsible public services.

This study aims to integrate Prophetic guidance (Sunnah of the Prophet Muhammad into the development of a Maqāṣid-Based Budgeting Framework, focusing on the balance between efficiency and social responsibility in Islamic financial management. Using a qualitative thematic approach to relevant hadiths on trust (amānah), professionalism (itqān), prohibition of extravagance (isrāf), and distributive justice, the study reveals that efficiency in Islam extends beyond cost reduction toward the optimization of maslahah ‘āmmah (public welfare). Meanwhile, social responsibility serves as an ethical foundation ensuring fairness, transparency, and accountability in fiscal decision-making. The integration of Prophetic values with theories of Islamic Fiscal Management and Public Finance Efficiency enhances the conceptual strength of Islamic budgeting as a model of balanced financial governance. Thus, budgeting in the maqāṣid and Prophetic perspective is not merely a technical instrument but also a spiritual and social tool for achieving just, efficient, and ethically grounded financial management.

This study aims to describe the implementation of good governance principles in public services at the Penataran Village Office, Nglegok District, Blitar Regency. The research uses a descriptive qualitative method with data collection techniques including interviews, observations, and documentation. The results show that good governance principles such as transparency, accountability, participation, effectiveness, efficiency, and the rule of law have been well implemented at the village office. However, there are some obstacles in the implementation, such as limited technology, unequal participation, and administrative constraints that affect public service performance. To overcome these challenges, the village government conducts training for village officials, utilizes conventional media to improve communication with the community, and strengthens coordination and mediation between stakeholders. The findings highlight the importance of an adaptive and collaborative approach in building responsive village governance that is oriented toward the needs of the community. Thus, the application of good governance principles in Penataran Village is expected to improve the quality of public services and encourage the realization of a better and more transparent government.