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The banking sector is a strategic pillar that supports national economic stability and relies heavily on public trust. To maintain this legitimacy, banks are required to implement Corporate Social Responsibility (CSR), which is not only a moral obligation but also a legal duty as regulated in several laws such as Law No. 40 of 2007 on Limited Liability Companies and Law No. 21 of 2011 on the Financial Services Authority (OJK). This study aims to analyze the responsibility of OJK in managing Corporate Social Responsibility (CSR) funds based on the principles of Good Governance and to examine the role of banking institutions in maintaining public trust through transparent and accountable Corporate Social Responsibility (CSR) practices. This research employs a normative juridical approach by reviewing relevant legislation, literature, and regulatory documents. The results show that OJK holds normative, institutional, and legal responsibilities in supervising Corporate Social Responsibility (CSR) implementation to ensure compliance with the principles of transparency, accountability, independence, responsibility, and fairness. Meanwhile, banking institutions play a crucial role in ensuring that Corporate Social Responsibility (CSR) becomes an integral part of their sustainability strategy rather than a mere administrative formality. The application of Good Corporate Governance (GCG) has a positive impact on increasing public trust, as transparency and accountability in Corporate Social Responsibility (CSR) management strengthen the social legitimacy of banking institutions. Therefore, synergy between OJK and the banking sector in enhancing Corporate Social Responsibility (CSR) governance is the key to achieving an ethical and sustainable financial system.

Cooperatives play a significant role in Indonesia’s economic system because they aim to enhance member welfare through collective ownership and cooperative principles. To maintain accountability, cooperatives are required to prepare financial reports following the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study examines how SAK ETAP is applied in the financial reporting practices of Koperasi Simpan Pinjam (KSP) Mandiri Sejahtera, Comal Branch. Using a qualitative descriptive method with a case study approach, data were gathered through interviews and an analysis of the 2022 financial statements. The results indicate that although the cooperative has implemented several elements of SAK ETAP, full compliance has not been achieved due to limited human resources and the absence of an integrated reporting system. Nevertheless, the preparation of PPAP reports reflects prudence in managing credit risk and highlights the need for digital systems and improved accounting skills to strengthen transparent and accountable financial management.

This study seeks to unravel the complexities of applying the doctrine of culpa lata or gross negligence as the basis for criminal liability for state officials in corruption cases, an area that highlights gaps in the criminal law framework which tends to focus on intent. With the rise in corruption cases stemming from misguided strategic decisions that are difficult to prove as intentional, the urgency to explore alternative criminal liability grounds becomes crucial for establishing strong accountability in governance. This research specifically analyzes the application of culpa lata through an in-depth study of Decision Number 68/Pid.Sus-TPK/2025/PN Jkt Pst. Adopting a normative-empirical qualitative case study method, the analysis focuses on the court decision as a single unit of analysis, supported by primary data from the decision document and secondary data from legal literature. Through documentary evidence tracking, it was found that the panel of judges successfully applied the doctrine of culpa lata by identifying elements of negligence such as the disregard for risks that should have been known, subjective asset valuation, and strategic decision-making without adequate study, which causally led to state losses. These findings substantively show that gross negligence can effectively serve as a basis for criminal liability, indicating a shift in the pattern of corruption law enforcement that goes beyond proving mere intent. In conclusion, this study affirms the effectiveness of culpa lata in expanding the scope of criminal liability for state officials, offering theoretical contributions to the understanding of fault elements and practical implications in strengthening public accountability and the potential for corruption prevention through enhanced standards of caution.

In Indonesia, copyright infringement in the music sector continues to be a significant issue, particularly when musical works are commercially exploited by businesses. This study examines the accountability of businesses towards music royalty payments through a case study of Mie Gacoan and the Collective Management Institute (LMK) SELMI. The research method used is normative juridical with additional research data collected through literature review, including related regulations and various previous studies on music copyright protection. The results of the study confirm that businesses are obliged to pay royalties for the use of copyrighted works, as stipulated in Law Number 28 of 2014 and Government Regulation Number 56 of 2021 concerning Song/Music Royalty Management. The dispute between Mie Gacoan and LMK SELMI demonstrates the weak awareness of businesses regarding legal obligations and highlights the importance of the LMK's role in ensuring the fulfillment of creators' economic rights. This study emphasizes that legal certainty, the level of public awareness of the law, and consistency in law enforcement are important factors in realizing copyright protection in Indonesia.

BUMDes Raharja, as a village-owned economic institution, plays a strategic role in supporting local economic growth. However, preliminary assessments indicate several weaknesses in organizational governance and financial administration, particularly concerning record-keeping discipline, understanding of village financial management standards, and utilization of supporting operational documents. This community assistance research aims to strengthen institutional governance and enhance financial administrative capacity within BUMDes Raharja to ensure greater transparency, accountability, and compliance with village financial management principles. The study employs a participatory action research (PAR) approach through three main stages: (1) situation analysis and problem mapping, (2) implementation of assistance through training, technical support, and development of financial administrative instruments, and (3) evaluation through observation, document analysis, and interviews. The results show improved understanding among BUMDes administrators regarding financial administration procedures, the development of more systematic financial recording formats, and strengthened commitment to implementing more orderly and professional governance. Overall, the assistance program has had a positive impact on enhancing the managerial capacity of BUMDes Raharja as a sustainable village economic institution.

Digital transformation has emerged as a major catalyst for reform in contemporary public administration, reshaping how governments design, deliver, and evaluate public services. This literature review synthesizes key findings from international studies to map the dynamics of technological innovation and bureaucratic adaptation in the era of digital government. The results demonstrate that technologies such as artificial intelligence, blockchain, cloud computing, and the Internet of Things accelerate administrative processes, enhance accuracy, reduce service costs, and strengthen transparency and accountability. However, the review also emphasizes that technological advancement alone is insufficient; the success of digital transformation depends on the capacity of public institutions to reorganize work structures, build digital competencies, and shift bureaucratic culture toward more adaptive and collaborative practices. Furthermore, digital participation platforms have expanded opportunities for citizen engagement, yet persistent digital divides—driven by socio-demographic disparities and unequal access to infrastructure—pose significant challenges to inclusive participation. The literature also reveals recurring barriers related to infrastructure readiness, cybersecurity, resistance to change, and limited digital literacy among public employees. Cross-country evidence from Turkey, Singapore, Italy, Iran, and the UAE shows similar transformation patterns, highlighting bureaucratic adaptation as a mediating factor between technological innovation and governance outcomes. Overall, this review offers an integrated conceptual understanding of digital transformation in public services and underscores the need for holistic strategies that combine technological investment, organizational reform, and inclusive governance to ensure sustainable and equitable digitalization.

This study aims to answer two questions. First, why were there only single candidates in 37 regions in the 2024 simultaneous regional elections? Second, what are the risks of single candidates to democracy and the performance of political parties? The methods used are normative juridical methods with a legislative and conceptual approach. The research focuses on the phenomenon of single candidates in regional elections and its impact on democracy and the performance of political parties in Indonesia. The results of this study show that the phenomenon of single candidates in regional elections indicates weak local democracy and poor performance of political parties in carrying out their functions of regeneration and leadership recruitment. Elite domination, high political costs, and the strong influence of oligarchs make the nomination process non-competitive and reduce the space for alternative candidates. As a result, regional elections are only procedural without substance, widening the democratic deficit and opening space for local bossism and unhealthy power consolidation. If this condition continues, local democracy will move further away from the principles of openness, accountability, and fair competition.

This study aims to analyze the Critical Success Factors (CSF) in implementing the Village Information System (SID) in Muaro Pijoan Village, as part of the broader e-government initiative at the village level. The research employs a descriptive qualitative approach, utilizing interviews, observations, and documentation as data collection methods. The results of the study indicate that the implementation of SID has not been fully optimized due to several key challenges, including limited human resources, inadequate technological infrastructure, insufficient funding, and low community participation. Among these, the most influential factors for the success of SID are the capacity of human resources and the level of support from the local government. The study highlights the importance of improving government policies, enhancing the skills and competencies of human resources, and ensuring that specific budgets are allocated to sustain SID management. Furthermore, the findings suggest that improving the involvement of the community in the SID process is crucial for fostering transparency, accountability, and better governance at the village level. This research provides valuable insights into the necessary steps to improve the implementation of SID and contributes to the understanding of e-government success factors in rural areas.

This study provides an in-depth examination of the relationship between the implementation of administrative ethics and the quality of civil service performance within the framework of good governance principles in Kota Palangka Raya. Employing a qualitative–descriptive approach grounded in literature-based analysis, this research explores various empirical findings related to public service practices, bureaucratic transparency, regional asset management, and the integrity of civil servants. The analysis reveals that administrative ethics have not been fully internalized, as evidenced by persistent delays in service delivery, employee absenteeism, convoluted procedures, low responsiveness, and weak accountability and regulatory compliance. These conditions indicate a substantial gap between ideal ethical standards and actual administrative practices. The findings further confirm that core values of administrative ethics—such as integrity, discipline, responsibility, transparency, and professionalism—play a determinant role in realizing good governance principles, including transparency, effectiveness, efficiency, accountability, and the rule of law. This study asserts that strengthening administrative ethics is a strategic prerequisite for improving civil service quality and restoring public trust. The implications highlight the need for continuous capacity-building, enhanced integrity among civil servants, and strengthened oversight mechanisms to establish an equitable, accountable, and citizen-oriented system of governance.

Financial management and administration have an important role in maintaining the sustainability and quality of educational institutions. Effective financial management is one of the indicators of good institutional governance and has a direct effect on the quality of educational services. This study aims to analyze the implementation of financial management and administration in MTs Muhammadiyah 3 Al-Furqon Banjarmasin. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, direct observations, and documentation studies. The results of the study show that the financial management of madrasah has been carried out systematically and transparently with a clear division of duties between the head of the madrasah, the treasurer, and the school committee. The use of the Madrasah Activity Plan and Budget (RKAM) digital application has been proven to increase efficiency, accuracy, and administrative order in financial reporting. However, there are still several obstacles, such as delays in the disbursement of School Operational Assistance (BOS) funds and limited internet networks. Good cooperation between madrassas and foundations also plays a role in maintaining the sustainability of educational programs. Overall, the madrasah financial system reflects the principles of transparency, accountability, and professionalism in the management of education finances.

This study examines the influence of transparency and accountability on the performance of public service delivery in Pakpak Bharat Regency. Using a quantitative research design, data were collected through questionnaires administered to residents who accessed public services provided by local government institutions. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM‑PLS) to evaluate the relationships among the studied variables. The findings reveal that both transparency and accountability have a significant positive effect on public service performance, with transparency demonstrating a stronger influence compared to accountability. These results indicate that improving openness in governmental decision‑making processes and strengthening accountability mechanisms in the execution of public duties are essential strategies for enhancing service quality. The study provides practical implications for local governments, emphasizing the need to formulate policies that promote transparent governance and reinforce accountability structures to increase the effectiveness and efficiency of public service delivery. Overall, this research contributes to the growing body of literature on public sector governance by highlighting the critical role of transparency and accountability in improving public service outcomes at the regional level.

The 17+8 demands voiced by the public reflect the accumulation of disillusionment with various government policies and violations committed, especially by the House of Representatives (DPR). Policies that are considered unfair and detrimental to the public trigger a strong push to carry out reforms that are more democratic and oriented towards the interests of the people. Various factors such as human rights violations, lack of transparency and accountability, economic inequality, and polemics related to official allowances are the main triggers for the birth of these demands. The demands of 17+8 not only contain burdens or criticisms, but also contain short-term and long-term goals that can be the basis for improving governance. This momentum should be seen as a strategic opportunity to strengthen democracy, improve state-citizen relations, and restore public trust. If these demands are taken seriously, the government has the potential to reduce the legitimacy crisis and improve the quality of public services. On the contrary, ignoring such demands can deepen public distrust and worsen political stability. Thus, the demands of 17+8 are an important signal for the need for structural change and a real commitment to realizing a fairer, more transparent, and responsive government.

TJSL/CSR in Indonesia is regulated as a legal obligation (mandatory) for companies engaged in the natural resources sector. Its success depends on the principle of accountability, which requires transparency and responsibility. This normative-juridical study evaluates the application of accountability principles in the mining sector. Normatively, PP 47/2012 requires CSR to be listed as an expense and focused on sustainable development (PPM). However, this regulation is not robust because it does not set a minimum fund allocation or clear program boundaries, allowing for multiple interpretations. Empirically (Sekotong case study), accountability is implemented in a formalistic manner, consisting only of one-way administrative reports without meaningful participation from the affected communities. A significant weakness is apparent when dealing with the increase in illegal gold mining (PETI) in legal concession areas. This situation results in a vacuum of responsibility. Companies can claim environmental damage caused by PETI, so that responsibility does not successfully ensnare corporate negligence in prevention efforts. The CSR accountability structure in Indonesia is weak because it only emphasizes activities that are carried out, not negligence that is overlooked. Regulatory reform is needed so that accountability includes passive responsibility to ensure that TJSL functions as a significant instrument of sustainable development.

This study examines the interrelationship between the implementation of administrative ethics in civil service, the professionalism of State Civil Apparatus (ASN), and the quality of public service delivery at the Provincial Department of Energy and Mineral Resources of Central Kalimantan, employing a qualitative case study approach. Through in-depth interviews, structured observations, and document analysis, the research finds that integrity, transparency, and ethical accountability function not merely as moral norms but as structural foundations that reinforce ASN professionalism in performing service functions, particularly within licensing processes that demand administrative certainty and responsiveness. Empirical findings indicate that professionalism—reflected in technical competence, procedural discipline, and ethical commitment—acts as a catalyst linking ethical values to effective and adaptive public service performance. Nevertheless, the study also identifies structural and cultural impediments, including regulatory inconsistencies, fragmented coordination, and limited training opportunities, all of which hinder the internalization of ethical principles and professional practice within the bureaucracy. Theoretically, the study posits that harmonizing administrative ethics and professionalism is a prerequisite for achieving key indicators of good governance, such as responsiveness, service effectiveness, and institutional accountability. Practically, the study recommends strengthening ethics training, enhancing ASN professional capacity, and advancing managerial reforms grounded in modern governance as strategic efforts to sustainably improve public service quality.

This study aims to analyze the implementation of the Economic Entity Principle in the micro, small, and medium enterprise (MSME) Kedai Kita, which still relies on a simple financial recording system. The principle emphasizes the importance of separating personal and business finances to ensure that financial statements accurately and objectively reflect the entity's economic condition. The research employs a qualitative method with a descriptive approach through direct interviews with the business owner to gain an in-depth understanding of the financial management practices implemented. The findings indicate that the application of the Economic Entity Principle at Kedai Kita has not been fully realized, as evidenced by the ongoing mixing of personal and business funds, the absence of a formal bookkeeping system, and inconsistent recording of cash flows and expenditures. The main factors hindering the implementation of this principle include limited accounting literacy, lack of time for bookkeeping, and the absence of a structured accounting system. Nevertheless, the business owner has begun to recognize the importance of separating finances as a foundation for more accountable business management. These findings imply the need for the adoption of simple recording applications, the provision of basic accounting training, and increased understanding among MSME actors regarding the benefits of structured financial statements. This study provides practical contributions for other MSMEs by demonstrating that the implementation of the Economic Entity Principle is a fundamental step in enhancing financial transparency and accountability, as well as strengthening opportunities for access to formal financing.

This study examines innovative strategies to strengthen institutional and technological aspects of implementing the e-market retribution system to enhance transparency and accountability in Blitar Regency, East Java, Indonesia. The research employs a qualitative case study approach, utilising in-depth interviews with key informants from the Department of Trade, market managers, traders, and stakeholders, along with secondary data from official documents. The theoretical framework integrates New Public Management, Technology Acceptance Model, and Good Governance principles. Findings reveal that e-market retribution implementation faces both opportunities and challenges in institutional strengthening and technology adoption. Innovative strategies developed include: institutional restructuring through clear role division; capacity-building programs for human resources; technological integration through QRIS digital payment systems; stakeholder engagement through participatory approaches; and monitoring and evaluation mechanisms to ensure accountability. The study concludes that successful implementation requires a comprehensive approach combining institutional strengthening, technological readiness, and stakeholder collaboration. This research contributes to the literature on digital transformation in local government revenue management and provides practical recommendations for regions implementing similar innovations

This research aims to analyze the effect of CEO power and board gender diversity on modern slavery disclosure (MSD) among Indonesia’s top 50 publicly listed companies by market capitalization. The research uses a quantitative approach with secondary data collected from annual and sustainability reports during the 2022–2024 period. The results show that CEO power has a negative and significant effect on MSD, indicating that stronger CEO power will reduce disclosure transparency. Furthermore, gender diversity on the board of commissioners also shows a negative and significant relationship with MSD, indicating that female representation in supervisory roles has not yet contributed into greater social accountability within Indonesian firms. Meanwhile, gender diversity on the board of directors shows no significant effect. These results suggest that internal governance factors such as CEO power and limited female influence in top positions still hinder companies from being transparent about social and ethical issues. In conclusion, stronger regulations and independent oversight are needed to improve companies’ transparency regarding modern slavery practices.

Regional government financial management often faces several practical challenges, including delays in financial reconciliation, inconsistencies between capital expenditures and asset records, and incomplete documentation for grants and social assistance. These issues can affect the quality and accountability of regional financial reporting. Therefore, this community service activity aimed to improve the competence of regional government accounting officers in preparing high-quality financial statements in accordance with government accounting principles and applicable regulations. The program was conducted in Blora Regency in 2025 and involved 14 accounting officers from Regional Government Organizations (OPD). The activity was implemented through Technical Guidance and Focus Group Discussion (FGD), consisting of several stages, including needs assessment, technical training, interactive discussions, and evaluation. The training materials focused on strengthening participants’ understanding of accrual-based accounting, financial reporting procedures, internal control systems, and compliance with government financial regulations, particularly Government Regulation No. 71 of 2010 on Government Accounting Standards and Government Regulation No. 12 of 2019 on Regional Financial Management. The results indicate that participants’ understanding of financial reporting practices improved significantly, especially in revenue and expenditure recognition, preparation of operational reports and balance sheets, asset depreciation, and receivables management. This activity demonstrates that collaboration between academic institutions and local governments can strengthen technical capacity and improve the quality and accountability of regional financial reporting.

The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fundamental pillars for accountants in producing reliable financial information. Ethical misconduct can lead to declining public trust, weakened corporate governance, and increased legal and reputational risks. Therefore, ethical education, regulatory supervision, strengthened moral awareness, and effective internal control systems are essential to prevent financial reporting manipulation. Professional more than just an normative obligation but a strategic element in safeguarding the credibility of the accounting profession and ensuring economic stability.

The implementation of Good Corporate Governance (GCG) is a crucial foundation for maintaining public trust in Indonesia’s Islamic banking sector. Yet, the effectiveness of GCG is often debated because formal practices tend to be technocratic and procedural, lacking deeper internalization of Sharia Ethical values. This study analyzes the application of GCG based on Sharia Ethics at Bank Syariah Indonesia (BSI), with a case study at KCP Sawangan Sari Plaza. Using a qualitative approach and case study method, data were collected through source triangulation, including in-depth interviews with the Branch Operation and Service Manager (BOSM), customer service officers, and tellers. These interviews were supported by participatory observation and an examination of corporate documents. The findings reveal no significant discrepancy between formal GCG practices and Sharia Ethics at the research site. GCG principles such as Transparency, Accountability, Responsibility, and Fairness are consistently implemented and rooted in ethical values like Amanah (trustworthiness), Shidq (honesty), and ’Adl (justice). A key insight from this study is the shift in employee motivation from fear-based compliance toward value-based compliance. This shows that the integration of GCG and Sharia Ethics is strongly influenced by ethical leadership and the development of a spiritual work culture at the branch level.