Publication Search

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.

This study aims to analyze how the processing of village potential in increasing the original income of the village in Nebe village, Talibura District, Sikka Regency. The research method used is qualitative descriptive with data collection techniques through interviews, observation and documentation. The results of the study show that the management of village potential in Nebe Village has not been running optimally, which has an impact on the lack of increase in Village Original Income (PADes). This can be deduced from four main aspects: namely: The decline in public participation in paying contributions is caused by a lack of transparency and accountability in fund management, Inadequate physical market conditions, such as leaky stalls, irregular aisles, and the lack of facilities such as toilets and parking areas, are the main causes of the decline in revenue from market levies, drinking water depot business units managed by BUMDes do not reach the annual revenue target and shows a downward trend from year to year, and there is a decrease in revenue from tax revenue sharing caused by low public awareness, administrative problems such as duplication of SPPT, and the number of residents from outside the area who are not recorded.

The Family Welfare Empowerment (PKK) is a community organization that plays a vital role in improving family welfare in Indonesia. Through various programs, the PKK contributes to family empowerment, particularly in education, health, and economics. However, many PKK activities are still conducted manually, including recording and managing member data and activities. This creates several challenges, such as difficulty in archiving, time-consuming information searches, and difficulties in preparing accurate and timely reports. This research aims to design and develop a web-based information system that can simplify member data management, activity recording, attendance management, and report generation more quickly, efficiently, and accurately. This system will be designed using an object-oriented approach, involving several stages, starting from needs analysis, system design, implementation, and system testing. This information system is expected to improve service efficiency, facilitate PKK administrators in monitoring member activity, and support a more precise and weighted data-based decision-making process. Another advantage is that this system will also facilitate the PKK in producing faster, more comprehensive, and more structured activity reports, thereby increasing organizational transparency and accountability. Therefore, this web-based information system is expected to be a solution to improve the PKK's performance in carrying out its function of empowering family welfare.

Good Corporate Governance (GCG) is a form of decision by placing the company to be more organized and structured, according on the principles of transparency, independence, responsibility, accountability, also fairness. This study goal to determine the effect of professionalism, internal control systems, also internal audits on the implementation of GCG. This study uses a quantitative research type. The population comprised of 156 individuals is the personnel of the Administration & Commercial Division, Engineering Division, and Operational Division at PT Angkasa Pura Indonesia, Supadio Airport Branch, which are involved in the implementation of GCG. Utilizing the Slovin formula and data collection techniques, the sampling technique is purposive and non-probability, with a total of 115 respondents receiving questionnaires. Validity, reliability, classical assumption tests, multiple linear regression analysis, t-test, also coefficient of determination were used in this study to facilitate data processing, assisted by IBM SPSS version 25. The study findings indicate that professionalism, internal control systems, also internal audits on the implementation of GCG. Partially, the professionalism has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.007 < 0.05, the internal control system has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05, and internal audit has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05.

This research will analyze the increase in judges' salaries and its impact on fair decisions for justice seekers. Furthermore, it also aims to analyze what aspects need to be considered to achieve the ideal goal of the criminal justice process so that judges' decisions can fulfill a sense of justice. The method used in this study is the normative juridical writing method using secondary data obtained through literature study. The results of the study indicate that with an adequate salary increase, judges can focus more on their duties to provide fair decisions and are not tempted by external factors that can affect their independence. In addition, there are several aspects that need to be considered so that the criminal justice process can produce decisions that fulfill a sense of justice, including decisions must be based on the principle of substantive justice, namely justice that considers the material aspects of the case, not just formal procedures. Then there is also consistent application of the law, transparency and accountability. And no less important is respect for human rights. Thus, increasing judges' salaries can be one effort to improve the quality of law enforcement and justice in Indonesia.

This study explores the issue of misallocated zakat distribution at BAZNAS Cilegon, emphasizing the significance of trustworthiness (amanah) and accountability within the Islamic framework. Zakat serves not only as an act of worship but also as a socio-economic instrument designed to reduce inequality and improve community welfare. However, in practice, its distribution often encounters obstacles, particularly regarding transparency and the accuracy of targeting beneficiaries. Employing a qualitative approach with a library research method, this study analyzes scholarly journals, books, and official reports relevant to the topic. The findings reveal that weak beneficiary data collection, insufficient verification processes, and limited monitoring mechanisms contribute to zakat being distributed to unintended recipients. The suspected misuse of zakat funds at BAZNAS Cilegon highlights the urgent need for trustworthy and transparent governance supported by modern management systems. The implications of this study suggest that strengthening monitoring systems, implementing regular sharia-based audits, utilizing digital technology for data integration, and enforcing strict sanctions against negligent or dishonest amil are crucial steps to rebuild public trust. Ultimately, zakat can only achieve its dual function as a form of worship and as an instrument of social justice when managed with integrity, transparency, and professionalism.

This research aimed to determine the effect of financial management transparency on the performance of teachers at SMA Negeri 1 Nita, the effect of financial management accountability on teacher performance, the effect of financial management responsibility on teacher performance, and the simultaneous effect of transparency, accountability, and responsibility in financial management on teacher performance at SMA Negeri 1 Nita. This research used a quantitative approach, with field data collected through questionnaires and documentation techniques. The research populations consist of 52 teachers of SMA Negeri 1 Nita. Data ware processed using SPSS analysis. The result showed that transparency, accountability, and responsibility had a significant effect on teacher performance, as well as a simultaneous influence of these factors on teacher performance.

This study aims to describe the management of the Certified Independent Study Program (SIB) in the fields of Data Analytics and Software Engineering organized by PT Revolusi Citra Edukasi. Using a qualitative approach, data were collected through participatory observation, in-depth interviews, daily activity logbooks, and documentation. Data analysis followed an interactive model consisting of data collection, data reduction, data presentation, and verification. The results reveal that the management of the SIB program is implemented through four key aspects: planning, organizing, actuating, and controlling. The planning stage includes the development of an adaptive modular curriculum, the formulation of short-term and long-term objectives, and the active involvement of industry practitioners. This stage reflects the principles of transparency, accountability, and responsibility. The organizing aspect is realized through a well-defined yet flexible organizational structure, supported by fair task distribution and clear role assignments, which embody independence, fairness, and transparency. In the actuating stage, program implementation is carried out using project-based learning methods, mentoring sessions, and active coaching. These activities are designed to ensure equitable access to guidance, transparent communication, and shared responsibility between instructors and participants. The controlling aspect involves regular digital evaluations, weekly feedback mechanisms, and collaborative assessments with industry partners, ensuring continuous improvement and adherence to program goals. Overall, the management of the SIB program at PT Revolusi Citra Edukasi demonstrates a high level of professionalism and alignment with the principles of Good Corporate Governance (GCG). The integration of adaptive planning, transparent organization, participatory implementation, and accountable evaluation processes ensures that the program not only meets its educational objectives but also fosters industry readiness among participants. These findings highlight the importance of structured yet flexible management practices in enhancing the effectiveness of independent study programs within the context of higher education and industry collaboration.

Government procurement of goods and services is a crucial instrument in achieving transparent, efficient, and accountable governance. One of the key innovations introduced is the e-Catalogue system, an electronic procurement platform provided by the National Public Procurement Agency (LKPP). This study aims to evaluate the implementation of the e-Catalogue in sports equipment procurement at the Youth and Sports Office (Dispora) of Semarang City, focusing on its mechanisms, supporting and inhibiting factors, and its impact on procurement governance. This research employed a descriptive qualitative approach, involving eight informants consisting of structural officials and suppliers. The findings indicate that, in general, the implementation of the e-Catalogue has been effective, particularly in terms of time efficiency, price transparency, and accountability enhancement. However, several challenges remain, including the lack of formal policy dissemination, limited digital literacy among some staff, insufficient internet infrastructure, and unstructured inter-unit coordination. Based on these findings, the study recommends several strategic measures: (1) establishing a permanent inter-unit coordination team, (2) strengthening human resource capacity through continuous training, (3) developing a digital dashboard for real-time monitoring, (4) providing limited public access to procurement reports, and (5) fostering partnerships with suppliers through technical forums and routine evaluations. These measures are expected to optimize the implementation of the e-Catalogue and serve as a best practice model for other local government institutions.

Financial and accounting governance practices are a regulatory framework that aims to control financial and accounting behavior within organizations by promoting the principles of transparency, disclosure, accountability, and internal control. The importance of these practices has become more important with the increase in financial crises and corruption scandals in the last two decades, highlighting the need for stricter governance systems to protect the interests of investors and stakeholders. In the context of entrepreneurial projects, which are characterized by high levels of risk and uncertainty, the quality of financial reporting is a key factor in building trust and attracting Financing and facilitating investment decisions. This study aims to analyze the relationship between financial and accounting governance practices and the quality of financial reporting, and to measure the impact of this relationship on the chances of success of entrepreneurial projects. The importance of the study stems from the fact that it seeks to bridge a knowledge gap represented by the lack of research that has linked these variables in the startup environment in developing economies. Based on a review of the literature, the study assumes that financial and accounting governance practices positively affect the quality of financial reporting, which in turn is reflected in enhancing the sustainability of entrepreneurial projects and raising their capacity competitiveness.

It was found that there were still many irregularities in school financial management which resulted in the school financial system being unsystematic. The aim of this research is to find out how the school financial transparency system works to create a smart school with a management system with good integrity based on the construction of Christian education. The research method used in this research uses descriptive qualitative research methods. The results show that if financial transparency can be implemented well, many parties will benefit and schools will gain good accountability. It is hoped that with this research, more schools will be able to implement school financial transparency.

Indonesia is a democratic country. Democracy provides freedom of space to express opinions, suggestions, and criticisms regarding the state. This study examines the neutrality of Apartur Sipil Negara (ASN) as a pillar of public ethics in the era of Indonesian democracy using the perspective of Good Governance theory. According to the World Bank (1992), good governance has four main principles, namely accountability, transparency, rule of law, and participation. However, democracy in Indonesia still faces various challenges that require serious attention. Political education, monitoring of democratic violations, and strengthening democratic institutions must be priorities to ensure democracy can run well. This study uses a literature study method by reviewing academic literature, regulations, and previous research. The results of the study indicate that the neutrality of ASN is the foundation of public administration ethics and an integral part of good governance. However, its implementation faces challenges in the form of patrimonial culture, political intervention, weak supervision, and inconsistent sanctions. Strengthening regulations, internalization of public ethics, and political commitment are needed to ensure the neutrality of ASN is truly maintained as the ideal of Weberian bureaucracy. Violations of the neutrality of Aparatur Sipil Negara (ASN) in Indonesia remain a serious and recurring problem, especially in the lead-up to electoral political momentum. KASN data from 2020–2024 shows that the number of cases of violations of ASN neutrality tends to increase in election years, illustrating the weak internalization and implementation of Good Governance principles according to the World Bank (1992). Regarding accountability, many ASN are still involved in practical political activities that prevent them from being neutral. Transparency, oversight, and enforcement of sanctions are still not optimal because information on violations is not fully disclosed. Regarding the rule of law, handling of ASN violations is still weak, resulting in a lack of deterrent effect. Regarding participation, the public is affected by ASN partisanship, which has the potential to create political pressure that ultimately undermines the quality of democratic freedom.

This study aims to analyze the influence of Good Corporate Governance (GCG) principles on the financial performance of Koperasi Pemasaran Trangsan Manunggal Jaya, including transparency, accountability, responsibility, independence, and fairness. Data were collected through questionnaires, observations, and literature studies involving 46 respondents knowledgeable about GCG implementation within the cooperative. The data were analyzed using multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results show that transparency, accountability, and responsibility have a significant effect on financial performance, while independence and fairness do not. The regression model is statistically significant, with an R² value of 0.549, indicating that the independent variables explain 52.8% of the variation in financial performance, while the remaining 47.2% is influenced by other factors outside the model, such as work environment, company size, market competition, operational costs, and working capital

This study aims to analyze the zakat accounting recording system and its implications for zakat fund reporting at BAZNAS Garut Regency with reference to PSAK 409. The research method employed is descriptive qualitative, conducted through interviews with BAZNAS officials and analysis of ZIS data collection for the 2023–2024 period. The findings reveal that the current recording process remains manual and semi-digital, which creates challenges in terms of accuracy and consistency of reporting. Nevertheless, the data indicate a 46.64% increase in ZIS collection, particularly in zakat maal and unrestricted donations. These results highlight the need for strengthening human resource (HR) capacity, developing an information technology–based recording system, and implementing regular internal audits to enhance accountability and transparency of zakat reports. Therefore, this study provides strategic recommendations for BAZNAS Garut Regency to optimize zakat fund management in order to ensure sustainability, strengthen public trust, and improve the overall quality of organizational governance.  

This study was conducted at SD Negeri Wegoknatar with the aim of analyzing the accounting information system for cash receipts of Education Development Contributions (Sumbangan Pembinaan Pendidikan/SPP) as an internal control tool. The research employed a qualitative method with a description approach. Data were collected throught observations and interviews with informants regarding the recording system for cash receipts has been implemented but remains basic and manual, without utilizing modern information technology. Moreover, the system lacks a written Standard Operating Procedure (SOP), increasing the potential risk of fraud. Internal control was also found to be ineffective due to weaknesses in risk assesment, control activities, and external information reporting. Consequently, the transparency and accountability of SPP fund management at SD Negeri Wegoknatar remain limited

This article presents an overview of the latest research results discussing the impact of earnings management practices on company value during the 2019-2023 period. This research aims to explore the relationship between earnings management and company value from various perspectives, using qualitative research methods and a case study approach. The researchers searched, analyzed and developed data from previous research, then adapted it to current conditions. The research findings outline the influence of earnings management on company value in the 2019-2023 time period. The research results highlight several trends, including an increased focus on transparency, accountability, as well as the impact of technology on earnings management practices and assessing corporate value. In conclusion, recent research trends show a shift towards deeper and more relevant understanding, with an emphasis on transparency, accountability, the influence of technology, as well as research based on specific industries and country contexts.

This study aims to analyze the integration of administration, state property management, human resources, and finance in supporting a facilitative immigration system. These four aspects are essential pillars for maintaining efficiency, effectiveness, and transparency in public service delivery within immigration institutions. However, their implementation often operates separately, causing inefficiency and delays in administrative decision-making. Using a descriptive-analytical approach based on literature review and regulatory analysis, this study finds that structured collaboration among administrative units strengthens internal coordination and improves service quality for the public. Administration functions as the foundation for documentation and record management, state property supports operational infrastructure, human resources drive organizational performance, and finance ensures program continuity and budget accountability. The integration of these components creates a more adaptive, transparent, and accountable work system to face global challenges, especially in the era of digital public services. The study recommends implementing an integrated information system, enhancing personnel competencies, and optimizing budget planning and supervision to achieve professional and competitive immigration governance.

The integration of Augmented Reality (AR) and Explainable AI (XAI) within Cyber-Physical Systems (CPS) design is transforming the industrial automation landscape. This study explores how combining AR’s immersive visualization with XAI’s decision transparency enhances collaborative design processes in CPS. The AR-XAI platform developed in this research improves team collaboration by offering real-time visual feedback and enabling interactive decision-making. The platform provides interpretable insights into AI-driven decisions, fostering trust among engineers and decision-makers. Key features of the platform include the ability to visualize complex CPS models, facilitating faster iterations, reducing design errors, and improving design accuracy. The integration of XAI ensures transparency in decision-making by offering clear explanations of AI predictions, which is essential for ensuring accountability and building trust in automated systems. Testing with industrial engineers confirmed that the AR-XAI platform significantly improved design outcomes, with a reduction in errors and enhanced team performance compared to traditional design methods. Moreover, the platform enabled faster decision-making and improved collaboration across diverse teams, demonstrating its potential to optimize CPS design workflows. This research provides valuable insights into the role of AR and XAI in advancing Industry 4.0 and paves the way for more advanced integrations of these technologies in industrial settings. Future research should focus on developing scalable solutions for various industrial applications and exploring more sophisticated AR-XAI integrations for emerging fields like smart cities and autonomous manufacturing.

This study has two main objectives: first, to analyze the application of the principle of ultra petitum partium in talaq divorce cases based on the Decision of the Sleman Religious Court Number 1086/Pdt.G/2024/PA. Smn; Second, to examine the basis of judges' legal considerations in determining matters that are not explicitly requested, especially from the perspective of the protection of the rights of the wife. This study uses a normative juridical method with a case approach and a statute approach. The results of the study show that the provision of iddah maintenance by the judge based on the mediation agreement of the parties does not violate the principle of ultra petitum partium. However, the determination of mut'ah in the absence of an explicit request in the petitum has the potential to be contrary to this principle. However, the judge's actions can be justified through ex officio authority in order to protect the rights of the wife, in accordance with Article 158 of the Compilation of Islamic Law. These findings highlight the tension between procedural legal certainty and substantive justice in the religious justice system. This study recommends that judges explicitly state legal grounds when exercising ex officio authority, to ensure transparency and accountability in decisions.

This research looks into the transparency and accountability in the promotion process for civil servants at the Regional Civil Service Agency (BKD) of Sidoarjo Regency as a component of the continual bureaucratic reform aimed at achieving clean and professional governance. Overall, the promotion process has embraced the digital-based Sidoarjo Smart ASN system and adheres to the merit principle, although obstacles persist in achieving completely transparent and accountable practices. The study centers on four key areas: transparency of public information, responsibility in decision-making, the validity of the merit system, and the efficiency of internal oversight and citizen engagement. A qualitative descriptive method utilizing a case study approach was employed, incorporating in-depth interviews, direct observations, and the analysis of official documents. The results indicate that transparency continues to be administrative in character, accountability is focused vertically instead of being horizontally accountable to the public, and the merit system encounters challenges linked to bureaucratic culture and the integration of competency data. Additionally, internal oversight does not have enough community engagement in assessing promotion procedures. The research suggests improving transparency via interactive publishing, establishing accountability systems based on performance, boosting independent evaluation capabilities, and incorporating digital oversight tools with public engagement. These results are anticipated to provide a basis for creating a civil service management model at the regional government level that is more transparent, accountable, and grounded in integrity.