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This research aims to analyze the use of the School Activity Plan and Budget Application System (ARKAS) in managing BOS funds at elementary schools in Bekasi Regency. The study employs qualitative methods through interviews and literature reviews from various sources. It was conducted at SDN Babelan Kota 06. The implementation of ARKAS version 4.0 significantly contributes to budget management in Indonesian schools. ARKAS facilitates online budget planning, submission, and tracking, as well as automated reporting and system integration to enhance transparency and accountability. However, ARKAS implementation faces challenges such as lack of understanding and training in schools, technological infrastructure limitations, and frequent policy changes. The study highlights the importance of better socialization and adaptation to regulatory changes to improve the effectiveness of ARKAS in school fund management.

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 examines the integrity of general elections through the lens of prophetic journalism. A qualitative approach was employed to explore the perspectives and experiences of institutional administrators, community leaders, and local residents regarding electoral integrity grounded in prophetic journalism. This approach emphasizes the importance of relationships among various actors in the public policy process, including government institutions, non-governmental organizations, and the private sector. The research was conducted at the East Java Provincial General Election Commission (KPU), with data collected directly by the researcher through observation of words and actions. Data collection was carried out holistically and integratively, focusing on relevance to the study objectives. Data analysis involved systematically searching, organizing, and processing all interview transcripts while ensuring validity through careful verification procedures. The results indicate that electoral integrity can be maintained effectively through a combination of deliberative democracy and prophetic journalism. In this context, the media functions not only as an information distributor but also as a moral agent ensuring transparency, accountability, and fairness throughout the electoral process. Campaigns to validate and counter hoax news during elections are most effective when prophetic journalism is integrated with agenda-setting theory, allowing the media to shape public perception through information filtering, digital literacy education, and the delivery of objective and ethical reporting. Prophetic journalism also serves as a social control mechanism, reinforcing transparency and oversight by combining the press’s watchdog function with principles of honesty, responsibility, and wisdom, preventing electoral manipulation and safeguarding democratic integrity.

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 examines the effectiveness of Open Data policies in enhancing public participation and government accountability in Poso Regency. Utilizing a library research approach, it analyzes secondary data to assess how open access to public data fosters transparency and civic engagement. The findings reveal that Open Data, through initiatives like the Village Information Sistem (SID), improves administrative efficiency and financial oversight, yet faces challenges such as limited digital literacy, unstable internet connectivity, and public apathy. These factors hinder optimal participation and accountability. The study highlights the need for digital literacy programs, improved infrastructure, and inclusive leadership to maximize the policy’s impact. Open Data serves as a catalyst for sustainable local governance and development in Poso.

The concept of Environmental, Social, and Governance (ESG) encourages companies to enhance transparency in disclosing their economic, social, and environmental performance through sustainability reporting, which is expected to increase accountability and serve as a positive signal to investors. In Indonesia, particularly in the manufacturing sector that contributes significantly to the economy while also generating environmental impacts, sustainability reporting practices have been expanding, although their effectiveness in building investor trust remains contested. This study aims to analyze the influence of sustainability reporting and profitability on investor trust in manufacturing companies listed on the Indonesia Stock Exchange (IDX), employing a quantitative method based on secondary data from annual and sustainability reports for the period 2020–2023. The sample was determined using purposive sampling, while the analysis was conducted through multiple linear regression with Price to Book Value (PBV) as a proxy for investor trust. The results indicate that, simultaneously, economic performance, environmental performance, social performance, and profitability significantly affect investor trust. However, partially, economic, environmental, and social performance show no significant effect on investor trust. In contrast, profitability exerts a positive and significant influence, making it the primary factor shaping investor trust. These findings suggest that investors in Indonesia still prioritize financial information over sustainability disclosures in making investment decisions.

This research examines the influence of transactional leadership and the entrepreneurial competence of school principals on the effectiveness of education financing in primary and secondary education settings. Effective education financing is essential to ensure that limited resources are allocated optimally to improve learning quality, infrastructure, and institutional sustainability. Transactional leadership—marked by clear performance standards, reward and punishment mechanisms, and strict supervision—provides a structured framework for financial accountability and goal achievement. Entrepreneurial competence, on the other hand, equips principals with the ability to recognize funding opportunities, innovate in revenue generation, and manage financial risks. The study adopts a quantitative survey design involving school principals and financial management personnel from a representative sample of public and private schools. Data were collected using validated questionnaires and analyzed through multiple regression to measure the direct and combined effects of the two independent variables on education financing effectiveness. The findings reveal that both transactional leadership and entrepreneurial competence significantly and positively affect financial effectiveness. Transactional leadership strengthens transparency and budget discipline, while entrepreneurial competence fosters diversification of funding sources and innovative financial strategies. These results highlight the strategic importance of integrating leadership development with entrepreneurial training for school principals. Strengthening these competencies not only enhances financial planning and accountability but also reduces dependence on a single funding source, supporting long-term educational sustainability. Future studies are encouraged to explore additional mediating factors such as organizational culture, technological infrastructure, and community involvement to provide a more comprehensive understanding of education financing dynamics.

The Mosque Youth Organization (REMAS) plays an important and strategic role as an agent of social and religious change among the younger generation. This study aims to improve the governance of the Mosque Youth Organization in Blitar City to be more professional and Islamic through the synergy of public administration and Islamic values. The main problems faced include a lack of coordination with the mosque administrators, a lack of effective leadership, and low community participation, which are influenced by internal factors such as the busyness of members and external factors such as limited funds and facilities. The method used is a participatory approach through needs analysis with 20 REMAS and mosque administrators, followed by training on professional Islamic governance, management skills, and evaluation assistance for its implementation. The training was held at the Al Mugi Barokah Mosque in Blitar City in September 2025, in collaboration with the Indonesian Mosque Youth Communication Agency (BKPRMI) as a stakeholder. The results of the community service showed significant improvements, namely the formation of a clear organizational structure, community-based work programs such as skills training and innovative social activities, and effective coordination with mosque administrators through regular forums to increase community participation. This approach integrates good governance principles such as transparency, accountability, and documentation using Trello or Google Sheets with Islamic values such as deliberation, trustworthiness, benevolence, and the example set by the Prophet Muhammad SAW. These activities contribute to sustainable social transformation among mosque youth, strengthening their role as agents of socio-religious change, although challenges such as limited resources, internal conflicts, and slow technological adaptation still need to be addressed through regular monitoring and further technological integration.

The Department of Education and Culture of Situbondo Regency is a government agency responsible for providing administrative services to schools within its jurisdiction. However, based on field survey results, the current system still faces significant challenges due to its lack of integration. For instance, the process of collecting physical documents and tracking application status remains inefficient, leading to various obstacles such as service delays, risks of data loss, inconvenience for applicants, and limited transparency and accountability in data management. To address these issues, this study proposes the design of a web-based school administrative service information system. The system development process employs the Structured Systems Analysis and Design Method (SSADM), which emphasizes systematic and structured procedures to ensure functionality and efficiency. The results of this study highlight the importance of adopting information technology within government institutions, particularly the Department of Education and Culture of Situbondo Regency, as a means of supporting administrative activities. The proposed web-based system is expected to streamline administrative processes, improve service delivery, and enhance transparency in managing school-related data. Moreover, by integrating digital solutions into governance, the system can contribute to strengthening the quality of education management and supporting better decision-making processes. Ultimately, the design of this information system demonstrates the potential of technology to transform public sector services and foster accountability in education governance.

This research aims to analyze the goverance oversight mechanisms employed to enhance accountabillity at Pintu Air Credit Union, Kewapante Branch. A qualitative descriptive analysis approach was utilized, incorporating observation, interviews, and documentation as primary data collection techniques. The data sources comprised both primary and secondary data. The study involved five key informants: the Manager of Pintu Air Credit Union, Kewapante Branch, the supervisor, the Committee Chairperson, the Committee Vice-Chairperson, and the Account Officer. The findings reveal  that Pintu Air Credit Union, Kewapante Branch, has established a disciplined internal oversight andof  reporting system that promotes transparency while minimizing confilicts interest. Accountability is evidenced through comprhensive transactionaudits and robust internal control mechanisms. Responsibility in Pintu Air Credit Union, Kewapante Branch is seen in the obligations of each employee, especially in the inspection process affter collection to ensure that all transctions are recored correctly. The independence of both internal and external audits faclitates effective risk management. Fairness is evident in the organization’s open recruitment processes and equitable competency developments programs.

The rapid development of information technology has encouraged government institutions to transform the way they manage data and deliver public services. The Protocol and Leadership Communication Division (Prokopim) of Situbondo Regency plays a strategic role in managing the schedules of regional leaders and documenting each official activity as a form of accountability. Currently, these processes are still managed manually, which causes obstacles in recording, searching, and reporting data. Such limitations reduce efficiency and transparency, indicating the urgency of a structured, accessible, and integrated web-based information system. This research aims to design a web-based system that integrates employee data, leadership agendas, and documentation records into a single platform. The research method combines field observations, interviews with Prokopim staff, and literature studies to analyze user requirements. The system design adopts the Waterfall model, which includes requirement analysis, database design, user interface design, and system modeling using Unified Modeling Language (UML) diagrams such as use case, activity, and sequence diagrams. Database structures are represented through class diagrams, while user interface designs are developed using prototyping. The findings of this study produce a system blueprint that provides a structured framework for digitalizing agenda and documentation processes. The proposed design improves accessibility, accuracy, and efficiency in managing leadership activities. Furthermore, this system can be considered as a practical model for applying digital transformation in government institutions, supporting better accountability and service quality in the public sector.

This article examines the legal consequences of a delayed notification of a share acquisition under Indonesian competition law, focusing on the case of PT X's takeover of PT Y. The central issue is PT X's failure to report the acquisition to the Commission for the Supervision of Business Competition (KPPU) within the mandated 30-day period, as stipulated by Law Number 5 of 1999 and its implementing regulation, Government Regulation Number 57 of 2010. The notification was submitted with a significant delay of 2,023 days, a clear violation of the statutory requirements. As a result of this non-compliance, the KPPU, through its Decision No. 31/KPPU-M/2020, imposed an administrative fine on PT X amounting to   IDR 1,050,000,000.00 (one billion fifty million rupiah). Beyond the direct financial penalty, the violation led to severe indirect repercussions, including significant    reputational damage, which threatened to erode investor confidence and disrupt existing business relationships. The KPPU's firm and consistent enforcement in this case highlights the critical function of the post-merger notification system in Indonesia as a preventative mechanism to assess transactions that could lead to excessive market concentration. The decision underscores the legal principles of     transparency, fairness, and accountability that underpin Indonesian competition law. This case serves as a powerful deterrent, signaling to all business actors that non-compliance will not be tolerated. Ultimately, such rigorous enforcement is crucial for fostering a culture of legal adherence, maintaining market integrity, and building a more transparent and competitive business ecosystem that supports sustainable economic growth in Indonesia.

Regulatory changes through Law No. 3 of 2024 concerning the Second Amendment to Law No. 6 of 2014 stipulate an extension of the village head's term of office from six to eight years. This policy is intended to strengthen leadership stability and the sustainability of village development, but also raises concerns regarding reduced leadership circulation, weakened community political participation, and increased potential for abuse of power. This research uses empirical legal methods with sociological, conceptual, and case-based approaches, conducted through field observations and in-depth interviews with village officials, community leaders, MSMEs, and residents of Kerato Village. The results show a diverse response from the community. Some support this policy because it is seen as providing the village head with the opportunity to complete development programs sustainably. However, others reject it, arguing that term extension has the potential to reduce the quality of local democracy, limit leadership regeneration, and reduce the frequency of community political participation. The discussion emphasizes the dilemma between village government stability and the principles of participatory democracy. In conclusion, this policy is ambivalent: positive in maintaining development continuity, but risky for accountability and community participation. Therefore, strengthening the function of the Village Consultative Body (BPD), transparency, and effective oversight mechanisms are very necessary to maintain the balance between government stability and village democracy.

This study aims to determine the implementation of financial management and infrastructure management on the quality of the learning process at Robbani Integrated Islamic Elementary School, Singosari, Malang. The background of this study is based on the importance of effective and efficient management of school resources to improve the quality of basic education as a foundation for student development. School financial management includes planning, management, supervision, and accountability of education funds, while infrastructure management focuses on the procurement, utilization, and maintenance of school facilities to support the learning process. The research method used is descriptive quantitative with a population of all teachers and education personnel at Robbani Islamic Elementary School, using data collection techniques in the form of questionnaires, documentation, and supporting interviews. Data were analyzed using descriptive statistics and hypothesis testing to examine the influence between variables. The results of the study indicate that financial management at Robbani Islamic Elementary School has been implemented based on the principles of transparency, accountability, and efficiency, reflected in the management of School Operational Assistance (BOS) funds and parent fees allocated for school operations, teacher competency improvement, and facility maintenance. In addition, school facilities and infrastructure such as classrooms, laboratories, libraries, and worship and sports facilities are already available although they still need development to better support technology-based learning. Statistical analysis revealed a significant influence of financial management and infrastructure on the quality of the learning process, as reflected in student exam results, academic and non-academic achievements, and parental satisfaction. This study recommends strengthening financial management through more careful planning and improving the quality of facilities and infrastructure to support active, innovative, creative, effective, and enjoyable learning (PAIKEM). The results of this study are expected to provide input for schools, foundations, and future researchers in developing educational policies.

Accelerating the formation of cooperatives at the village and sub-district levels is a priority for the Indonesian government, as emphasized in Presidential Instruction Number 9 of 2025, which focuses on strengthening economic independence and equitable development across regions. In this context, the existence of a Management Information Sistem (MIS) plays a strategic role in increasing the efficiency and transparency of cooperative management, including through the use of the official digital platform, the Merah Putih website (https://merahputih.kop.id). This study was conducted using a literature review approach, including the selection of relevant academic articles and government policy documents, with the aim of examining the role of MIS in accelerating the formation and management of village cooperatives. The results of the study indicate that the implementation of MIS and the use of the Merah Putih website can significantly contribute to the effectiveness of administration, coordination among members, and accountability of cooperative financial reporting. However, there are still obstacles that require attention, particularly related to technological readiness, human resource skills, and access to digital infrastructure in rural areas. The implications of these findings emphasize the need for the development of a MIS that is adaptive to the needs of village cooperatives and sustainable policy support that encourages digitalization in the cooperative sector. Thus, this research not only provides an overview of the potential use of information technology in accelerating the strengthening of village cooperatives, but also offers an important contribution to the implementation of government policies in realizing inclusive and sustainable economic development in Indonesia.

This study aims to analyze the implementation of the imprest method in petty cash management to enhance the effectiveness of daily operations at the micro, small, and medium enterprise (MSME) Es Iso Lego, located in Rungkut Madya, Surabaya. The research is motivated by common issues among MSMEs that still apply simple petty cash systems without fixed balances, leading to inaccurate records and weak financial control. This study employed a descriptive qualitative approach using a case study method. Data were collected through direct interviews with the business owner, observation of daily operational activities, and documentation of purchase receipts and digital financial records. The findings reveal that the petty cash system at Es Iso Lego has not fully applied the imprest method principles, as the cash balance remains fluctuating and is not maintained consistently. Although each expenditure is supported by receipts, the recording process lacks systematic structure. The results imply that applying the imprest method is essential to improve efficiency, accountability, and internal control in MSME financial management. A fixed-balance petty cash system with proper documentation enables business owners to better monitor daily expenses and ensure financial transparency.

The development of information and communication technology (ICT) has encouraged the implementation of Electronic-Based Government Sistems (SPBE) aimed at improving the quality of public services to become more transparent, accountable, and efficient. In line with this, the Department of Communication and Informatics (Diskominfo) of Central Java Province developed the Integrated Secretariat and Supporting Unit Sistem (Si-SEKRUP) application as a digital innovation specifically designed to support internal administrative management. The presence of this application represents a concrete step in bureaucratic digital transformation, particularly in realizing administrative services that are fast, integrated, and oriented toward the principles of good governance. This study aims to evaluate the effectiveness of the Si-SEKRUP application in supporting digital-based administrative governance. The research method applied is descriptive qualitative, utilizing secondary data obtained from literature, official reports, and public documents, with validation through data triangulation. The findings show that the implementation of Si-SEKRUP has significantly improved administrative efficiency, as reflected in the acceleration of document processing by up to 50%, the achievement of 100% digital documentation, and a substantial reduction in paper use that supports a paperless office sistem. Furthermore, the integration of digital and real-time asset monitoring has enhanced organizational transparency and accountability. The implementation of this application has not only provided technical benefits but has also fostered a shift in employee work culture toward more adaptive, collaborative, and productive practices in line with digital-era demands. These findings affirm that the success of bureaucratic digital transformation requires sustainable development, both in terms of technological infrastructure and human resource competencies, so that SPBE utilization can run optimally and deliver tangible value to public services.

This research aimed to determine how the Village Revenue and Expenditure Budget was managed in handling emergency caused by the vilcanic eruption in Boru Village, Wulanggitang Sub-district, East Flores Regency. The Lewotobi volcano eruption disaster that occurred at the end of December 2023 required the vullage government to make quick and appropriate budget adjustments. This research used a qualitative approach with the Miles and Huberman analysis method, which included data reduction, data presentation, and conclusion drawing. Data collection techniques were carried out through interviews, documentation, and observation. The results of the research showed that the Village Revenue and Expenditure Budget planning was carried out adaptively through a Spesial Village Meeting. The implementation of emergency funds was effective despite communication constraints, and administration and reporting were still carried out despite delays. The village government had formally accounted for its actions to the regional government and strove to build transparency with the community. This research supported the stewadship theory, in which village governments acted as trustees of the community in managing public finances. This research was also in line with several previous studies that emphasize the importance of accountability and participation in village fund management, especially in crisis situations.

The implementation of a system commonly known as Good Governance refers to the extent to which the government is able to meet the needs and expectations of society through its policies, programs, and actions. The application of Good Governance is not only related to the effectiveness of bureaucracy but also emphasizes principles of transparency, accountability, participation, and fairness in governance. This is crucial because it has a direct impact on improving the quality of public services, which is one of the key indicators of government success. However, achieving the goals of Good Governance is not an easy task, as in practice, there are various challenges and obstacles that must be addressed. One of the most common barriers is the weakness of internal control systems, which should serve as oversight of employee performance. In addition, there remains a shortage of employees with adequate competencies, as well as work environments that do not fully support the implementation of accountable behavior. These conditions can hinder the achievement of the expected standards of Good Governance. Therefore, deepening and internalizing accountable behavior among government employees is highly important. Accountable behavior is not only related to an individual’s responsibility for their tasks but also to the outcomes of their work, which directly affect the wider community. The findings of this study indicate that accountable behavior has been practiced by employees, yet its implementation must be carried out consistently and continuously. Strengthening accountable behavior is thus expected to enhance the assessment of Good Governance implementation, particularly in the Greater Jakarta (Jabodetabek) region, which is characterized by high levels of governmental complexity and public service demands.

This qualitative study examines standard operating procedure (SOP) implementation for tugboat clearance operations at Jepara Port, analyzing service quality enhancement through comprehensive stakeholder engagement. Utilizing semi-structured interviews with 25 participants across five stakeholder categories, the research reveals significant operational improvements including a 35% reduction in clearance processing times and a 35.5% increase in stakeholder satisfaction scores. Findings demonstrate that standardized procedures enhance port operational efficiency while strengthening maritime vocational education integration. Beyond efficiency gains, the study highlights the role of SOPs in ensuring transparency, accountability, and consistency in port service delivery. Respondents emphasized that clear procedural guidelines reduce uncertainty, minimize conflicts between stakeholders, and establish a common framework for decision-making in dynamic operational contexts. Moreover, the integration of vocational education elements into procedural design strengthens workforce competencies, aligning training curricula with real-world port requirements and industry expectations. The study contributes both theoretically and practically by offering evidence-based frameworks that can be adopted by other Indonesian ports. It underscores the importance of combining procedural standardization with stakeholder collaboration to achieve sustainable improvements in maritime service quality. Overall, the findings establish replicable models for enhancing national port competitiveness and advancing maritime industry development through systematic procedural and operational innovation that ensures long-term sustainability and resilience.