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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.

Formal organizational structures are crucial for ensuring the effectiveness, efficiency, and accountability of work processes within an institution. However, many organizations still face challenges such as overlapping tasks, ineffective communication, and inadequate control mechanisms. This study aims to analyze formal organizational structure design strategies through systematic steps, implementation mechanisms, and ongoing evaluation. The research method used is a literature review, based on a review of the latest scientific sources (books, journals, and research reports) related to organizational theory and structural design. The results indicate that organizational structure design should begin with defining objectives, analyzing activities, departmentalizing, establishing hierarchical relationships, coordinating mechanisms, and evaluating. Implementation mechanisms include socialization, human resource capacity development, process integration with technology, monitoring, and change management. The literature review also confirms that alignment between strategy, structure, and business processes is a key factor in improving organizational performance. Therefore, organizational structures must be adaptive, responsive, and data-driven to face the challenges of an ever-evolving strategic environment.

This study examines the implementation of the Manak Salah tradition in Padang Bulia Customary Village from the perspectives of legal certainty and human rights protection. Manak Salah is a customary practice associated with the birth of opposite-sex twins, which in Balinese Hindu cosmology is considered a sacred event that may disrupt the balance between the sekala and niskala realms, thereby requiring purification rituals. Although the contemporary practice of this tradition has become more humane and no longer involves social exclusion, its regulation remains unwritten and has not been formally codified in the village’s Awig-awig (customary law). This condition creates the risk of multiple interpretations, legal uncertainty, and insufficient protection of the rights of children and affected families. This research employs an empirical juridical method with a qualitative approach, using interviews with customary leaders, field observations, and document analysis of statutory regulations and customary legal sources. The findings reveal that the absence of written norms causes the implementation of Manak Salah to rely heavily on the discretion of customary authorities, leading to potential inconsistency and normative vulnerability. This study emphasizes the urgency of codifying the Manak Salah tradition into the Awig-awig as a form of customary law reform aimed at ensuring legal certainty, strengthening institutional accountability within customary villages, and harmonizing customary law with Bali Provincial Regulation No. 4 of 2019 and fundamental human rights principles.

Badan Perencanaan Pembangunan Riset dan Inovasi Daerah Probolinggo City utilizes the Regional Asset Information Sistem (SIASAD) to record and report Regional Property (BMD) in real time. However, there is a discrepancy between the percentage of Regional Government Financial Reports (LKPD) that comply with regulations, which is 100%, and the percentage of BMD data validity, which fluctuates between 86.21% in 2021 and 82.14% in 2024, indicating that the system is not optimal and there is inconsistency in BMD data. This study aims to evaluate the implementation of SIASAD in BMD management at BAPPERIDA Probolinggo City, based on the principles of Good Governance. The research method applied is qualitative with a case study approach involving data collection techniques such as interviews, observations, and document studies. The results of the study reveal that SIASAD supports the application of Good Governance through the principles of participation, consensus orientation, accountability, transparency, responsiveness, effectiveness and efficiency, fairness and inclusiveness, and compliance with the law. From this study, it can be concluded that the implementation of SIASAD contributes significantly to transparent and accountable BMD governance in accordance with the principles of Good Governance, although improvements are still needed in terms of public accessibility.

Public service performance represents the most visible aspect of local government administration. Sub-district offices play a crucial role as the frontline of daily administrative services. This study analyzes the management of public services at the Cianjur Kota Sub-district Office by examining governance practices, staff professionalism, and service effectiveness. A descriptive qualitative approach was employed through light observation, document analysis, and literature review. The findings reveal that the management of public services at the sub-district office is generally adequate, indicated by standardized service procedures, improved administrative flows, and better staff discipline. However, several challenges persist, including limited human resources, insufficient transparency of service information, and low community participation in providing feedback. These results highlight the importance of good governance principles  transparency, accountability, and participation  in enhancing public service quality at the sub-district level. The study recommends improving internal coordination, providing more accessible public information, and strengthening staff capacity through continuous training.

The use of Large Language Models (LLMs) in scientific research is becoming increasingly widespread, but presents epistemic risks that are not yet fully understood. This article discusses how the probabilistic mechanisms of LLM can produce outputs that appear correct and justified but are actually dependent on epistemic luck, thus resembling the Gettier case pattern. Through a conceptual study approach, this research clarifies concepts, analytically reconstructs the generative structure of LLM, and conducts a normative analysis of its implications for scientific accountability and authorship. The results of the analysis show that Algorithmic Gettier Cases (AGCs) occur when linguistic coherence deceives users and creates the impression of justification, even though the truth that emerges is statistical coincidence and is not supported by valid causal relationships. This condition poses a serious challenge to the attribution of knowledge and author responsibility in the production of academic texts. To address this issue, this article proposes the principle of Hyper-Justification Obligation, which is the ethical obligation for researchers to actively verify and causally reason every AI output before using it in scientific works. This research provides a theoretical contribution to understanding the epistemic risks of LLM and offers an ethical foundation for academic practice in the era of generative AI.

This study aims to describe in depth the professional management system of zakat, infaq, and shadaqah (ZIS) and hajj/umrah, which is the most effective form of da'wah bil hal in the modern era to rebuild the trust of the people gained from sharia values, namely transparency, accountability, and efficiency in managing public funds. Using a descriptive qualitative approach, data was collected through literature study. The results show that modern ZIS institutions not only distribute aid (charity) but also build an ecosystem of economic justice (social justice), which is the essence of substantive Islamic da'wah. The development of Hajj/Umrah management is also a form of da'wah bil hal that is in progress but is not yet fully effective. Therefore, this improvement is not merely an administrative improvement, but the grounding of Islamic values that are rahmatan lil 'alamin through structured, accountable, and impactful social work.

The Lamongan Regency Communication and Informatics Office plays a strategic role in supporting regional government decision-making through the implementation of the Megilan Innovation and Technology Program. The role of the Lamongan Regency Communication and Informatics Office in this program is realized as the main manager of digital information and archive systems that serve as the basis for providing data and information for regional leaders. Through the Megilan Innovation and Technology Program, the Communication and Informatics Office is responsible for everything from formulating archive digitization policies, implementing technology-based incoming mail management techniques, to providing fast, accurate, and integrated information to support the decision-making process. This study uses a descriptive qualitative method with interview and observation techniques carried out in the context of internship activities at the Lamongan Regency Communication and Informatics Office. Data analysis was carried out using the Miles and Huberman model which includes data collection, data condensation, data presentation, and drawing conclusions. The results of the study indicate that archive digitization through the Megilan Innovation and Technology Program can accelerate information access, improve the accuracy of letter disposition, and strengthen transparency and accountability of regional government. However, obstacles are still found in the form of limited human resources, technological infrastructure, and synchronization of physical and digital archives. Therefore, strengthening organizational capacity and supporting policies is necessary to ensure the Communication and Informatics Agency's role in decision-making can be optimal and sustainable

This study aims to explore the phenomenon of fundraising conducted in the name of Buddhism and humanity in Kisaran City, North Sumatra, using a qualitative approach. Data was collected through direct observation, in-depth interviews with the participants, and document analysis related to the fundraising activities that had been conducted. The research findings show that fundraising is carried out in various forms, such as food donations, social activities, and online donations. All of these activities are rooted in Buddhist values, particularly dana (giving) and karuna (compassion). The use of digital technology, especially online donation platforms, has increased community participation and transparency in the fundraising process. However, the study also identified challenges such as the lack of accountability in managing the funds and the risk of misuse that could undermine public trust. In this context, transparency and active community involvement are essential to building trust and ensuring the effectiveness of religious philanthropy. The study concludes that the sustainability of Buddhist fundraising practices in modern society can be achieved by combining spiritual integrity, good governance, and appropriate technology adaptation. Through this holistic approach, Buddhism-based fundraising can remain relevant and effective in supporting humanitarian activities in the digital age.

This study aims to analyze the strengthening of higher education governance in realizing transparent and accountable academic services. In the context of the globalization of higher education and increasing public accountability demands, universities are required not only to excel academically but also to provide services that are open, responsive, and accountable. This research employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews, observations, and documentation studies involving university leaders, academic administrators, lecturers, and students. Data analysis was conducted interactively through data reduction, data display, and conclusion drawing. The results indicate that the principle of transparency has been implemented through digital-based academic information systems; however, consistency in updating information still needs improvement. Accountability has been supported by standard operating procedures and service evaluations, although performance measurement based on indicators has not been fully integrated. Stakeholder participation has been facilitated through evaluation forums, but involvement in strategic decision-making remains limited. Overall, the dimensions of transparency, accountability, participation, effectiveness, and responsibility are interrelated in shaping the quality of academic services. This study emphasizes that strengthening governance must be systemically internalized within organizational culture and institutional operational systems to enhance trust and stakeholder satisfaction.

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

This research was conducted with the aim of analyzing and finding out about the empowerment of orphans at LAZNAS PPPA Daarul Qur'an Lampung through Islamic philanthropy-based educational funding. The approach used in this research is descriptive qualitative, using a case study method. The data collection process involved observation, interviews, and document review. Data analysis included data collection, data reduction, data presentation, and conclusion drawing, as well as data validation through triangulation. This study revealed that educational funding rooted in Islamic philanthropy at LAZNAS PPPA Daarul Qur'an Lampung includes budget revenues and expenditures with allocations prepared at the beginning of each year. The expenditure period can be tracked through the LAZNAS PPPA Daarul Qur'an Lampung online system. Distribution efforts include eliminating educational costs for orphans, providing basic necessities, distributing Mushabs for orphaned students who memorize the Qur'an, and supporting orphans. The evaluation of Islamic philanthropy-based education funding at LAZNAS PPPA Daarul Qur'an Lampung involved an analysis that showed that the role of the nadzir (manager) remains limited. All responsibilities and functions of the nadzir, particularly those of branch heads and fundraisers, are aimed at improving management. Furthermore, accountability is a factor taken into account when drafting the budget for the upcoming period.

This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsistent application of ethical standards. Therefore, this article underscores that integrating professional ethics into organizational financial policies, procedures, and management systems is a key step in preventing fund misuse and strengthening stakeholder trust in the organization’s transparency and accountability.

The implementation of e-government is one of the local government's strategies in improving the quality of public services and realizing Good Governance. This study aims to analyze the implementation of e-government through the Tangerang LIVE Application as an effort to improve Good Governance in the Tangerang City Government. The research method used is a qualitative literature study approach through the search and analysis of various literature sources in the form of books, scientific journals, and official government documents related to e-government, the Tangerang LIVE Application, and the principles of Good Governance. This research analysis uses the Good Governance principles framework according to the United Nations Development Programme (UNDP), which includes transparency, participation, responsiveness, effectiveness and efficiency, and accountability. The results of the study indicate that the implementation of the Tangerang LIVE Application contributes positively to increasing public information disclosure, expanding public participation, accelerating government responses to public complaints, increasing the effectiveness and efficiency of public services, and strengthening the accountability of local government performance. However, there are several obstacles to achieving Good Governance through the Tangerang Live application and these obstacles become an evaluation of the Tangerang City government to innovate through e-government that supports the improvement of Good Governance in the Tangerang City Government. This study recommends strengthening digital literacy, improving institutional coordination, and sustainable system development to ensure optimal and inclusive e-government implementation.

The Information System registration module for the Regional Taxpayer Identification Number (NPWPD) was developed using the Laravel framework and implemented by the Taxpayer Identification Agency (BPPKAD) at Kediri City. The system was designed to digitize the NPWPD registration process, which was previously done manually. This traditional approach often led to long queues, extended processing times, and, at times, errors in data entry. The new system offers several key advantages, including an online registration form that allows taxpayers to upload required documents such as photos of ID cards, business locations, and other necessary paperwork. Data validation is performed by officers to ensure accuracy, and automatic notifications are sent to taxpayers, informing them of the status of their applications. The implementation of this system has had several positive impacts, such as significantly improving the efficiency of administrative processes, reducing the manual workload for officers, and increasing transparency and accountability in public services. Moreover, it has improved customer satisfaction by providing faster, more accurate, and more responsive services. This system supports the creation of a streamlined, user-friendly, and effective method for taxpayers to register for NPWPD online, enhancing the overall quality of public sector service delivery.

The growing demand for transparency, accountability, and measurable performance has transformed higher education institutions into complex public organizations required to deliver reliable and stakeholder-oriented services. Within this governance-driven environment, institutional governance plays a fundamental role in shaping service excellence and institutional legitimacy. Drawing on a public administration perspective, this study examines how governance dimensions influence academic service performance in higher education. This research employs a qualitative descriptive-analytical design. Data were collected through in-depth interviews, document analysis, and institutional observations involving university leaders, academic administrators, faculty members, and students. The analysis focuses on governance dimensions—transparency, accountability, participation, effectiveness, and responsibility—and their integration into institutional systems such as performance management, quality assurance, and digital infrastructure. The findings reveal that governance frameworks are formally established through regulations and digital systems; however, their operational integration remains uneven. Transparency improves service reliability when supported by consistent information management, while accountability mechanisms tend to emphasize procedural compliance rather than performance-based evaluation. Stakeholder participation is institutionalized but largely consultative. The study concludes that service excellence in higher education is a governance-driven outcome that requires systemic alignment between governance principles, institutional capacity, and performance management processes. Strengthened governance integration enhances service reliability and institutional legitimacy.

This study examines the effectiveness of national legislative strategies in promoting corporate accountability for industrial pollution and social justice violations. It analyzes a comparative legal framework, focusing on laws, enforcement mechanisms, and corporate liability regimes in countries such as France, Germany, Norway, China, and Australia. The research evaluates how mandatory due diligence laws, judicial measures, and transparency mechanisms help hold corporations accountable for environmental impacts. It compares voluntary compliance models with mandatory legal frameworks, noting the limitations of voluntary agreements in driving substantial environmental changes. Findings show that countries with strong legal frameworks, like the EU and Australia, achieve higher corporate compliance and environmental performance, while voluntary measures struggle to produce meaningful results. The study emphasizes the need for stronger enforcement, higher penalties for violations, and enhanced public transparency. Additionally, it explores integrating environmental justice considerations, such as community participation and fair compensation, into national strategies. The study offers policy recommendations for improving corporate responsibility through better legislation, harmonizing laws across jurisdictions, and fostering collaboration among governments, corporations, and civil society. It also suggests future research directions, including examining the long-term impacts of environmental justice policies in different global contexts.

Financial management, both in public and private organizations, is highly vulnerable to fraud and misappropriation of funds. The risk of fraud in financial reporting not only jeopardizes an organization's long-term financial health but also damages the reputation and trust of stakeholders. Professional ethics and integrity are key factors in ensuring good, efficient, and effective financial governance. Weak internalization of professional ethical values ​​among financial practitioners, such as manipulation of financial reports and unauthorized use of official funds, is often a major cause of misappropriation of funds. These cases can significantly harm an organization, as seen in violations of codes of ethics in various large companies. Therefore, strengthening professional ethics in financial management practices is crucial to prevent misappropriation of funds, fraud, or financial manipulation. A strong internal control system, coupled with a good ethical culture, can play a significant role in preventing and detecting these conditions. This study aims to identify factors that support and hinder the implementation of professional ethics in financial management and provide recommendations for improving integrity and accountability in fund management. It is hoped that the results of this study will help organizations strengthen governance, increase transparency, and reduce the risk of fraud through better implementation of professional ethics.

This study aims to analyze the legal accountability of three judges of the Surabaya District Court who were proven to have been involved in bribery practices during the examination process of a case that resulted in the acquittal of Gregorius Ronald Tannur, the son of Edward Tannur, a former member of the Indonesian House of Representatives from the National Awakening Party (PKB). The study focuses on identifying the forms of legal responsibility that may be imposed on judges who receive bribes, as well as examining the abuse of judicial authority that influenced the issuance of the court decision. This research employs a normative juridical method using a statutory and case approach, through an analysis of Law Number 48 of 2009 on Judicial Power, Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 on the Eradication of Corruption Crimes, Decision of the Surabaya District Court Number 454/Pid.B/2024/PN SBY, and the Joint Decree of the Supreme Court and the Judicial Commission of 2009 concerning the Code of Ethics and Guidelines for Judicial Conduct. The findings indicate that judges proven to have accepted bribes may be subject to criminal sanctions in the form of imprisonment and/or fines, ethical sanctions imposed by the Judicial Commission, as well as administrative sanctions in the form of dishonorable dismissal, and that court decisions rendered by judges involved in bribery may be challenged through available legal remedies. This study underscores the importance of strengthening internal and external oversight mechanisms and enhancing transparency in judicial proceedings to maintain and restore public trust in the judiciary.

This research analyzes the legal status of zakat within the state financial system and explores its potential integration as a sharia-based fiscal instrument in Indonesia through a comparative study with Malaysia. In Islamic law, zakat functions both as a religious obligation and as a mechanism for wealth redistribution aimed at achieving social justice. However, under Indonesia’s positive law framework, zakat is still treated as a socio-religious institution outside the formal state fiscal system, as stipulated in Law Number 23 of 2011 on Zakat Management. In contrast, Malaysia has successfully integrated zakat into its Islamic fiscal policy through the authority of the State Islamic Religious Council (MAIN), which holds legal legitimacy as a regional public body. This study adopts a normative and comparative legal approach by examining statutory regulations, Islamic legal doctrines, and zakat institutional practices in both countries. The findings indicate that the integration of zakat into Indonesia’s fiscal system is constitutionally permissible and does not conflict with Article 23A and Article 34 paragraph (1) of the 1945 Constitution, as it aligns with welfare state principles and the state’s responsibility toward poverty alleviation. The legal implications of such integration include the establishment of lex specialis regulating zakat as a sharia fiscal instrument, harmonization with state finance laws, and the strengthening of institutional legitimacy and accountability in zakat management. Therefore, zakat holds significant potential to become a core pillar of Islamic economic law that supports economic equity and enhances national fiscal resilience.