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The background of this research is based on the enormous potential of zakat, infaq, shadaqah, and waqf (ZISWAF) as Islamic social finance instruments which, if managed optimally and sustainably, can play a significant role in reducing poverty and promoting comprehensive economic independence among communities amid the ongoing challenges of social inequality. The purpose of this study is to explain the strategic function of ZISWAF in strengthening the community’s economy while emphasizing the urgency of professional, transparent, and targeted management for the improvement of public welfare at large. The research method used was library research, evaluating various literature sources such as books, scientific journals, and relevant previous research reports. The collected data was then analyzed using a qualitative descriptive approach to provide an in-depth understanding of the mechanism of economic empowerment through ZISWAF. Research findings show that ZISWAF plays a crucial role in improving economic welfare through a paradigm shift from consumptive assistance to productive assistance programs. Management oriented towards sustainability and transparency has proven effective in promoting economic ind ependence among low-income communities and significantly reducing poverty rates. The implication of this study confirm that strengthening regulations, digitizing management, and improving public literacy regarding ZISWAF are essential. Management institutions must continue to improve their accountability in order to increase public trust, so that ZISWAF can become a key development in the future.

The Hamlet Head Election is an important part of the practice of village democracy that demands transparent, accountable, and participatory implementation. However, in practice, various obstacles are still encountered, such as limited understanding of regulations by the committee, low democratic literacy of the community, and potential conflicts due to lack of information disclosure. This community service activity aims to accompany the implementation of the Hamlet Head Election in Wonokerto Village so that it runs transparently and accountably. The service methods used include socialization of hamlet head election regulations, technical assistance to the election committee, education to the community regarding the rights and obligations of voters, and monitoring and evaluation of the election implementation. The results of the activity show an increase in the committee's understanding of election procedures in accordance with the principles of village governance, increased community participation, and the implementation of more open and accountable election.Thus, this community service activity can have a positive impact on the implementation of more open and accountable elections, as well as creating a healthy and sustainable democratic climate at the village level.

This study analyzes the corporate crime perspective and directors’ liability in the LNG procurement case at Pertamina as a State-Owned Enterprise (SOE). The research aims to examine how the elements of corporate crime are constructed, how directors’ actions are assessed within the framework of fiduciary duty and the business judgment rule, and what legal implications arise for corporate accountability in SOEs. The study employs a normative juridical method using a case approach, statute approach, and conceptual approach. Primary data consist of court documents, statutes, and regulatory frameworks, while secondary data are obtained from academic journals, institutional reports, and credible publications. The findings reveal that distinguishing legitimate business risk from abuse of authority is central to determining corporate criminal liability, particularly when decisions intersect with state finances and public interests. The analysis further indicates that SOE directors carry dual obligations: to ensure effective corporate governance while at the same time facing heightened exposure to criminal liability when losses are associated with state assets. This study contributes by clarifying how legal assessments should balance accountability with the protection of reasonable managerial discretion. The implications highlight the need for clearer decision-making standards, stronger governance mechanisms, and better alignment between corporate law and anti-corruption frameworks in order to promote legal certainty without discouraging prudent business judgment.

The rapid advancement of artificial intelligence (AI) in the digital age offers substantial benefits by enhancing efficiency and productivity. Nevertheless, these developments also pose significant challenges to the protection of human rights. Issues such as privacy violations, algorithmic bias, discrimination, and opaque automated decision-making highlight the need for a strong integration of ethical values and legal frameworks in the use of AI. This study applies a normative legal method supported by literature-based research to examine the existing regulatory frameworks and the ethical principles underpinning them. The findings indicate that ethical principles such as transparency, accountability, fairness, and human-centeredness serve as essential moral guidelines to prevent AI misuse. Meanwhile, legal rules ensure certainty, establish accountability mechanisms, and provide sanctions for violations. The synergy between ethics and law forms a crucial foundation to ensure that technological innovation aligns with the protection of human rights, upholds human dignity, and supports the creation of a safe and just digital environment

Autonomous decision-making systems increasingly rely on complex artificial intelligence models to operate in dynamic and safety-critical environments. While these models provide strong predictive capabilities, their black-box nature limits transparency, trust, and accountability. This study proposes a structured research methodology for integrating Explainable Artificial Intelligence (XAI) into autonomous decision-making systems. The research adopts a conceptual–analytical approach to develop an explainability-oriented framework that embeds transparency across perception, decision-making, and action execution stages. The methodology includes literature-driven problem identification, conceptual framework construction, classification and mapping of XAI methods, and formulation of explainability evaluation criteria. The results demonstrate that effective explainability in autonomous systems requires a hybrid integration strategy, combining in-model transparency with post-hoc explanation mechanisms. A structured mapping of XAI techniques to autonomous system components and a conceptual decision-flow diagram are presented to illustrate explainability integration. The findings highlight that layered and context-aware explainability enhances system interpretability, supports human oversight, and improves safety relevance without compromising autonomous operation. This study contributes a reusable methodological foundation for the design and evaluation of explainable autonomous systems, offering practical guidance for future empirical validation and real-world deployment in safety-critical applications.

This study investigates the incorporation of Sufi-oriented values into the management practices and production processes of MADA Drinking Water operated by the Ahlus Shafa Wal Wafa Islamic Boarding School Foundation. The research focuses on the Syafi’i ethical concept known as Giti–Gito, which encompasses spiritual and moral values including sincerity, patience, inner richness, holistic physical and spiritual well-being, as well as fairness in sharing resources. The main aim of this study is to examine how these values are implemented within pesantren-based business management and to assess their impact on employees’ work attitudes, leadership styles, and interpersonal relations in the workplace. This research employs a qualitative case study method. Data were gathered through semi-structured interviews, participant observation, and a review of relevant institutional documents. The findings reveal that the implementation of Giti–Gito values has successfully shaped a work environment grounded in religious ethics, social harmony, and humanistic principles. The Giti aspect strengthens employees’ commitment to sincerity, patience, and accountability in carrying out their responsibilities, while the Gito aspect contributes to enhancing employee welfare and fostering a sense of social responsibility. Although challenges remain in reconciling spiritual values with modern management demands, the integration of both spiritual and professional dimensions has demonstrated its effectiveness in creating a productive, ethical, and sustainable organizational environment.

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles at PT Bank Mandiri (Persero) Tbk as one of the state-owned banks that plays a strategic role in the Indonesian banking system. The implementation of GCG is crucial in maintaining public trust, improving performance, and ensuring business sustainability in the banking sector. This research employs a qualitative method with a descriptive approach, focusing on secondary data analysis obtained from annual reports, corporate governance reports, sustainability reports, and official information published on the website of PT Bank Mandiri (Persero) Tbk. The results indicate that Bank Mandiri has consistently implemented the principles of transparency, accountability, responsibility, independency, and fairness in its corporate governance system. These principles are reflected in information disclosure practices, clear organizational structures, regulatory compliance, independent decision-making processes, and fair treatment of all stakeholders. Overall, the implementation of GCG at PT Bank Mandiri (Persero) Tbk contributes positively to strengthening internal control systems, enhancing public trust, and supporting the stability and sustainability of banking operations.

This study analyzes the juridical implications of delegated authority in the context of business license signing by heads of regional offices acting on behalf of regents. Using a qualitative approach with library research, the paper explores the legal foundation, validity, and administrative consequences of delegation within local governance. The findings indicate that delegation of authority is a legitimate administrative mechanism recognized under Indonesian law, particularly within Law No. 23 of 2014 concerning Regional Government. However, its implementation frequently lacks procedural clarity, leading to potential legal defects (ultra vires) in administrative decisions. The study emphasizes that the validity of business permits depends on both formal and substantive fulfillment of delegation requirements through explicit legal instruments such as regional head decrees. Improper delegation not only invalidates administrative acts but also undermines legal certainty and public trust in local governance. Theoretically, this research contributes to strengthening the doctrine of state administrative legality, while practically, it provides recommendations for standardizing delegation mechanisms to enhance transparency, accountability, and legal compliance in regional public service delivery.

This study explores strategies for mobilizing financial resources and multi-stakeholder participation in Islamic education financing to achieve institutional financial independence. The research was conducted at SMA Muhammadiyah 5 Yogyakarta, a private Islamic secondary school implementing a financing model based on Sharia values and Total Quality Management (TQM) principles. A qualitative case study approach was employed, utilizing primary data from in-depth interviews with school administrators and observations of financial management practices, as well as secondary data from budget plans, government funding reports, and cooperation documents with philanthropic institutions. Data were analyzed using an interactive model involving data reduction, data presentation, and inductive conclusion drawing. The findings reveal that financial independence is strengthened through diversified funding sources, including government support, parental contributions, Islamic philanthropy, and school-based business units. Transparency and accountability are maintained through open financial reporting and stakeholder involvement. The study highlights that integrated Islamic education financing aligned with Sharia values and TQM enhances institutional sustainability, educational quality, and organizational competitiveness.

This research examines the disproportionate allocation of legal responsibility between doctors and nurses in Indonesia’s health care system and proposes measures to reorganize accountability in a more fair and proportional way. The issue addressed stems from shortcomings in existing regulations, which have not yet ensured legal certainty or balanced legal protection for both professions in clinical practice. The study uses a normative juridical method, applying both statutory and conceptual approaches. The statutory approach reviews laws and regulations that govern professional authority and legal liability of doctors and nurses, while the conceptual approach analyzes legal principles, doctrines, and concepts related to professional responsibility in health services. Legal materials are collected through library research, including primary, secondary, and tertiary legal sources, and are analyzed using qualitative descriptive methods. The results show that although statutory provisions formally regulate the distribution of authority and responsibility between doctors and nurses, there are still normative uncertainties, overlapping regulations, and legal gaps. These issues may lead to an unequal burden of legal responsibility, particularly in cases involving medical errors or negligence. Such conditions weaken legal protection for nurses and can negatively affect the quality of health care delivery. The study concludes that regulatory reform is needed to clarify legal responsibility in accordance with professional authority and to implement a more just and proportional system of accountability. The findings are expected to enrich health law studies and provide guidance for policymakers in developing a fairer legal responsibility framework for health professionals.  

This study explores the transformative role of big data-driven Decision Support Systems (DSS) in global digital enterprises, particularly focusing on their impact on operational efficiency and corporate governance. By leveraging big data analytics, DSS offer organizations the tools to process vast amounts of real-time data, enabling executives to make more informed decisions that optimize resources, improve productivity, and reduce operational costs. The research highlights the integration of predictive analytics, machine learning, and real-time data processing within DSS, which allows businesses to gain strategic insights and anticipate market trends. Furthermore, the study emphasizes the significant role of DSS in enhancing corporate governance, improving transparency, accountability, and compliance with regulations. These systems foster better decision-making processes, which contribute to building trust among stakeholders and ensuring long-term organizational success. However, the study also identifies several challenges in implementing big data-driven DSS, including data management complexities, technological integration difficulties, and the need for skilled personnel. Despite these challenges, the findings demonstrate that big data-driven DSS are pivotal in driving competitive advantage, operational optimization, and governance improvements. The research concludes with actionable recommendations for executives to adopt and implement big data-driven DSS, emphasizing the importance of continuous support, training, and system integration. The study also suggests future research directions, including exploring the integration of emerging technologies like AI and IoT into DSS and assessing their long-term impact on sustainability and corporate governance.

The policy of involving expatriates in the board of directors of State-Owned Enterprises (SOEs) has become a debated issue, particularly regarding its implications for corporate governance and national workforce interests. The main problem discussed in this article is how the policy of expatriate involvement in the board of directors of PT Garuda Indonesia is viewed from the perspective of Good Corporate Governance (GCG). This study aims to analyze the suitability of the policy with GCG principles and its implications for corporate governance and company performance. The research method used is a literature review by examining laws and regulations, academic journals, policy reports, and other relevant secondary sources. The analysis is conducted based on five main GCG principles, namely transparency, accountability, responsibility, independence, and fairness. The results show that the involvement of expatriates in the board of directors of PT Garuda Indonesia has the potential to strengthen corporate governance through the adoption of global managerial standards, improvement of institutional credibility, and acceleration of organizational transformation and efficiency. However, this policy also faces challenges, especially related to transparency in the selection process and the assurance of knowledge transfer to local human resources. It can be concluded that the expatriate involvement policy will provide optimal benefits if it is implemented consistently with GCG principles and accompanied by a strong commitment to strengthening local managerial capacity.

Digital transformation initiatives have become essential for organizations seeking to remain competitive in today’s rapidly evolving technological landscape. However, many organizations face challenges due to ineffective Information Systems (IS) governance, which hampers strategic decision-making and the successful execution of these initiatives. This study aims to develop an IS governance framework that enhances decision-making quality by aligning IT decisions with organizational goals during digital transformation efforts. The proposed framework addresses existing gaps in current IS governance models, offering a solution to common challenges such as inadequate governance structures, resource constraints, and misalignment between IT and business strategies. The framework was developed through a mixed-method approach, including conceptual framework development, expert consensus via the Delphi method, and organizational validation studies. Key findings reveal that the framework improves transparency in decision-making, enhances accountability for IT decisions, and ensures better alignment between IT strategies and organizational objectives. By embedding agile leadership and data-driven decision-making principles, the framework enables organizations to respond effectively to the fast-changing dynamics of digital transformation. This study also compares the proposed framework to existing models such as COBIT and ITIL, highlighting its unique features, including its adaptability to the fluid nature of digital transformation. The framework's strengths include its comprehensiveness and flexibility, though its application may face challenges in organizations with limited digital maturity or rigid governance structures. Future research directions include exploring the integration of emerging technologies into the framework and its applicability across different organizational contexts.

This community service program aims to strengthen the managerial capacity of red lemongrass farmers in AMKE Oro-Oro Ombo, Batu, East Java, through training on cash bookkeeping, income analysis, and farming feasibility evaluation. The main problems faced by farmers are limited knowledge of financial management, lack of systematic bookkeeping, and inability to evaluate the profitability of their businesses, which often results in inaccurate decision-making and low competitiveness. The method applied included participatory training, mentoring, and simulation of financial records and feasibility analysis. The results of the program demonstrate that participants gained a better understanding of the importance of structured financial recording. Farmers who previously relied only on sales revenue calculations without considering fixed and variable costs are now able to prepare cash books, identify expenses, and evaluate profit margins accurately. Cash bookkeeping has proven to improve financial transparency and accountability, while income analysis has equipped farmers with the skills to assess their business sustainability. The feasibility evaluation, using indicators such as R/C and B/C ratios, showed that red lemongrass farming is profitable but still requires efficiency improvements to increase long-term sustainability. Overall, this training has enhanced farmers’ managerial skills, encouraged independent decision-making, and strengthened their capacity to face price fluctuations and market competition. The program is expected to support the continuity and competitiveness of red lemongrass agribusiness in AMKE Oro-Oro Ombo

Village Fund management plays a crucial role in promoting local development and community empowerment. However, its implementation often encounters challenges related to limited community participation, insufficient transparency, and the varying effectiveness of government programs. This study aims to analyze the accountability of Village Fund management in Benteng Poco Village, Wae Ri’i District, Manggarai Regency, focusing on three dimensions: process accountability, program accountability, and financial accountability. Employing a descriptive qualitative approach with a case study design, data were collected through in-depth interviews, direct observation, and reviews of official village documents. The findings indicate that process accountability has been implemented adequately through village deliberations and the use of the Siskeudes administrative system, although community understanding and participation remain limited. Program accountability is carried out through regular evaluation meetings, yet the effectiveness of several programs is hampered by insufficient technical support and lack of sustainability. Financial accountability demonstrates a commitment to transparency, particularly through the publication of budget information, although the presentation of financial data remains difficult for some villagers to fully understand. This study highlights the need to enhance community involvement, simplify public financial information, and strengthen program support mechanisms to achieve transparent and accountable Village Fund governance.  

This study aims to analyze the influence of auditor competence, independence, and the use of audit technology on the quality of internal audits of Regional Inspectorates and their impact on the accountability of regional financial governance. Using a quantitative approach, this study involved 154 internal auditors from three regions who were analyzed using an explanatory survey method. The data analysis method used was multiple and simple linear regression to test the relationship between variables. The results showed that auditor competence had a positive and dominant influence on internal audit quality (β = 0.402, p = 0.000), independence also had a positive influence (β = 0.298, p = 0.000), while the use of audit technology had a limited positive influence (β = 0.187, p = 0.011). Furthermore, audit quality was proven to have a significant influence on the accountability of regional financial governance with a value of β = 0.588 and R² = 0.531. These findings confirm that better internal audit quality, influenced by higher auditor competence, strong independence, and more optimal utilization of audit technology, is a key prerequisite for achieving accountability in regional financial governance.

This study analyzes the effectiveness of installed supervision (Waskat) by the Sub-district Head on the performance of employees at the Bukit Kapur District Office, Dumai City, in the midst of the demands of public service accountability. The background involves local bureaucratic challenges such as resource constraints and employee resistance. Using a qualitative approach with field observation for two weeks (15-29 December 2025), including in-depth interviews with 5 employees and 2 community informants, plus data triangulation from attendance records and performance reports, it was analyzed thematically. The results revealed attendance increased to 95%, absenteeism decreased by 2%, and work output increased from 50 to 65 permit documents each week. Quotes such as "Direct supervision motivates me" (Employee A, 2025) affirm the preventive role of Waskat, despite obstacles such as over-tasking, in line with Fauzan (2024) on civil servant governance. The discussion highlighted Waskat as a tool for local bureaucratic reform. This conclusion affirms the effectiveness of Waskat in improving performance, recommending humanistic and digital adaptation. Policy implications for local governments, with suggestions for future studies using a larger sample.

Corruption is an extraordinary crime that has multidimensional impacts on a country’s social, economic, and political life. In Indonesia, corruption cases not only cause financial losses to the state but also undermine public trust in the government and weaken the rule of law. This study examines the case of social assistance (bansos) corruption during the Covid-19 pandemic involving former Minister of Social Affairs, Juliari P. Batubara, who was proven to receive bribes from vendors providing social assistance amounting to tens of billions of rupiah. The study aims to understand the regulation of corruption under Indonesian law, the chronology of the bansos corruption case, and the criminal liability of the former Minister of Social Affairs. The analysis shows that this case not only caused financial losses to the state but also inflicted social suffering on the poor affected by the pandemic and reduced the government’s legitimacy. The prison sentence, fines, and obligation to pay state compensation imposed on Juliari affirm the principle of criminal accountability, while digital-based reform in social assistance distribution and multi-layered supervision serve as preventive measures to curb future corruption. This study emphasizes the importance of transparency, accountability, and strict law enforcement in combating corruption in Indonesia.

This research examines law enforcement against immigration violations and the factors influencing the effectiveness of border crossing inspection at the Immigration Checkpoint (TPI) of Tanjung Perak, Surabaya. Immigration inspection plays a vital role in safeguarding national sovereignty and monitoring cross-border human movement. Using a normative juridical approach with statutory and conceptual approaches, the findings demonstrate that enforcement procedures include document verification, identification of violations, administrative actions, and deportation in accordance with Law Number 6 of 2011 concerning Immigration. Common violations found include misuse of stay permits, travel document forgery, unauthorized border crossers, and illegal activities by foreign nationals beyond visa provisions. However, implementation still faces challenges such as limited human resources, inadequate infrastructure, and weak inter-agency coordination. Several factors affect the effectiveness of inspections, including personnel quality, technological support, legal frameworks, infrastructure capacity, traveler volume, inter-agency cooperation, political and international relations factors, socio-cultural dynamics, financial and logistical support, as well as internal supervision and accountability systems. The research concludes that institutional capacity building, policy integration, regulatory harmonization, and strengthened internal supervision are essential to ensure optimal immigration control at TPI Tanjung Perak in facing global challenges.

This study investigates allegations of fabricated Accountability Letters (SPJ) and budget irregularities at the Tanjungpinang City Women's Empowerment, Child Protection, and Community Empowerment Agency (DP3APM), just as the regional budget deficit reached Rp97 billion. Internal reports and local media coverage reveal strong indications that funds allocated for outbound activities were diverted to purchase clothing and shoes, which were then used for the Proclamation Walk even though the outbound activities themselves never materialized, raising suspicions of fictitious SPJs and a lack of transparency in the management of public funds. Qualitative descriptive methods were applied through in-depth analysis of news documents, official statements, and regional financial management regulations such as Law No. 23/2014 concerning Regional Government. The analysis highlights violations of fiscal accountability principles under the pressure of the local budget crisis, recommending a comprehensive independent audit by the Supreme Audit Agency (BPK) or regional inspectorates, along with oversight reforms involving the digitization of financial reports to prevent a repeat in other regional governments across Indonesia.