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This study aims to analyze the management of Village Fund Allocation (ADD) in infrastructure development in Plosokandang Village, Kedungwaru District, Tulungagung Regency. The focus of the study covers three main stages of ADD management, namely planning, implementation, and evaluation, as well as identifying supporting and inhibiting factors in the realization of development. The research method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation studies. The results of the study indicate that the planning stage has implemented participatory principles through the Village Development Planning Deliberation (Musrenbangdes). The community plays an active role in proposing programs, although not all proposals can be realized due to budget limitations. In the implementation stage, infrastructure development proceeds according to the Budget Plan (RAB) and is carried out by the Activity Implementation Team (TPK) with good coordination. Obstacles that arise mainly come from uncertain weather conditions, but can be overcome with technical adjustments. The evaluation stage shows that the entire budget is absorbed 100% without any discrepancy, and all physical activities are achieved according to target. However, community participation in the evaluation is still limited. Supporting factors for success include information transparency, community participation, and accurate priority setting. The main inhibiting factor was the weather, with no administrative or accountability issues identified. Overall, Village Fund Allocation (ADD) management in Plosokandang Village reflects the principles of transparency, accountability, and effective village development.

Abstract. This study aims to determine the effect of Good Governance and Fund Management on Public Trust in the City of Surabaya, especially in the Kemayoran Village community. This study uses a quantitative method with an explanatory approach, where data are obtained through distributing questionnaires to 100 respondents who have interacted with public services. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results of the study indicate that Good Governance and Fund Management simultaneously have a significant effect on Public Trust, as evidenced by the results of the F test with a significance value of <0.05. Partially, the Fund Management variable has a positive and significant effect on Public Trust, while the Good Governance variable has a positive but insignificant effect. The coefficient of determination (R²) value of 0.658 indicates that 65.8% of the variation in Public Trust is explained by these two variables. This finding indicates that transparency and accountability in public budget management are dominant factors in increasing public trust, while the implementation of Good Governance principles has not been fully perceived as effective by the public. Thus, optimizing the quality of fund management is an important strategy to strengthen government legitimacy in the eyes of the public.

The era of automation has brought profound changes to the educational landscape through the integration of intelligent technologies, artificial intelligence, and digital systems that increasingly shape learning processes. This transformation not only affects the interaction patterns between educators and learners but also shifts foundational educational values and introduces significant ethical challenges. In the context of Islamic education, these changes require a reformulation of relevant educational values to preserve learners’ moral and spiritual integrity. This study aims to analyze Islamic educational values in the age of automation and examine their ethical implications for strengthening character education. Through a comprehensive literature-based approach, the study finds that values such as amanah (trustworthiness), adl (justice), ihsan (excellence), mas’uliyyah (accountability), and mujahadah (perseverance) serve as essential instruments in building learners’ character so they can use technology wisely and responsibly. Furthermore, the study emphasizes that automation demands the integration of digital literacy and Islamic moral literacy to prevent dehumanization, digital plagiarism, technology dependence, and the decline of spiritual awareness. The findings indicate that character education grounded in Islamic values provides a strong ethical framework for addressing emerging moral risks in the digital era. Therefore, curriculum reconstruction, strengthening the role of educators as “digital murrabbi,” and the proportional use of technology aligned with maqāṣid al-syarī‘ah are required. This research contributes by offering a comprehensive Islamic ethical perspective as a foundational framework for the development of character education amid the rapid and inevitable acceleration of automation.

This research intends to examine the application of good governance principles in non-formal education services at the Sidoarjo District Education and Culture Office, concentrating on accountability, transparency, participation, and institutional responsiveness. The study is based on the necessity for effective governance to guarantee quality, fairness, and efficiency in educational services reaching broader communities. A case study approach using qualitative methods was utilized, involving key informants like the head of the non-formal education division, managers of training centers, tutors, and students. Data were gathered via in-depth interviews, field observations, and documentation, then analyzed thematically to uncover implementation patterns and difficulties. The findings show that accountability has been reinforced through organized program assessments and reporting, whereas transparency has enhanced through improved access to public data. Nonetheless, coordination among agencies and the capacity of human resources continue to be major obstacles. Engagement and reactivity have demonstrated improvement, yet demand enhanced integration of digital systems. The research finds that effective good governance execution depends on the collaboration of policy, technology, and various stakeholders. Suggestions highlight the need for strengthening officials' capabilities and creating cohesive education information systems to foster more responsible and inclusive governance.

This study discusses the application of the law to the alleged facilitation of online gambling transactions by PT Espay Debit Indonesia Koe (DANA), which allegedly distributed funds of IDR 5.37 trillion in illegal activities. This case is in the spotlight because it shows the weakness of the digital financial supervision system in Indonesia and raises questions about the limits and forms of legal accountability of fintech operators in preventing misuse of services. The research method used is normative juridical with a descriptive qualitative approach, using primary, secondary, and tertiary legal materials to analyze applicable regulations and supervisory practices. The results of the study show that although DANA does not directly commit a criminal act of gambling, negligence in implementing transaction supervision mechanisms, including monitoring suspicious transaction patterns, can give rise to certain forms of legal liability. These findings underscore the importance of prudence and compliance with anti-money laundering regulations in fintech operations. This study recommends strengthening fintech regulations, implementing stricter Know Your Customer (KYC), increasing synergy between OJK, PPATK, and the Police, and establishing a more integrated and responsive digital transaction supervision system to prevent similar crimes in the future.

This study discusses the relationship between administrative discretion and public service quality within the framework of street-level bureaucracy theory. In public administration practice, implementing officials are often faced with tensions between compliance with formal rules and the dynamic needs of the community. These conditions make discretion an important instrument for adjusting policies to the realities on the ground. This study uses a literature review of various studies from 2010 to 2025 to identify patterns, dynamics, and implications of the use of discretion by implementing bureaucrats. The results of the study show that discretion allows the bureaucracy to be more adaptive, empathetic, and responsive to citizens' needs. However, without strong oversight and administrative ethics, discretion can lead to bias, injustice, and opportunities for abuse of authority. Factors such as public service motivation, professional competence, organizational culture, and political pressure have a significant influence on how discretion is applied. Thus, improving the quality of public services requires a balance between administrative control and professional trust through accountability systems, ethical oversight, and adaptive but law-based policies.

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) on the financial performance of mining companies listed in the Jakarta Islamic Index (JII70) for the 2020–2024 period, with the Debt to Equity Ratio (DER) as a control variable. The findings show that, partially, the Environmental variable has a positive but insignificant effect on ROA, indicating that efforts in energy efficiency, waste management, and emission reduction have not yet been fully reflected in short-term profitability. In contrast, the Social variable has a significant effect on ROA, emphasizing that companies’ engagement in building stakeholder relationships, protecting employee rights, and implementing social responsibility programs contribute substantially to financial performance. The Governance variable also has a significant effect on ROA, highlighting the importance of good governance practices, transparency, and accountability in enhancing profitability. Meanwhile, the control variable DER shows no significant effect on ROA. Simultaneously, ESG performance has a significant effect on ROA, proving that integrated ESG implementation supports the profitability of mining companies. These findings confirm that ESG is not only a compliance measure with sustainability principles but also a long-term business strategy that strengthens companies’ competitiveness and serves as a crucial consideration for investors in making investment decisions.

Improving the quality of education is a strategic issue that is the main focus in the development of educational institutions in Indonesia. In the era of globalisation and digital transformation, educational institutions are faced with the demand to produce graduates who are not only academically excellent, but also adaptive to changes and community needs. One approach that has been widely studied to address these challenges is the application of educational quality management. This study aims to systematically review various studies that discuss the concept, implementation, and results of the application of educational quality management, with the main question being how the application of quality management contributes to improving the quality of educational institutions. This study uses a literature review method by searching for scientific articles from 2019 to 2025 accessed through Google Scholar and the Publish or Perish (PoP) application. The search was conducted using the keywords ‘educational quality management’, ‘quality implementation’, and ‘improvement of educational institution quality’. From the search results of 15 articles, five main articles were obtained and analysed in depth based on their relevance to the topic and contribution to the research focus. The results of the study revealed three main themes: first, quality management is implemented as a continuous improvement strategy that emphasises planning, implementation, evaluation, and follow-up on quality; second, transformational and collaborative leadership are determining factors in the successful implementation of quality management; third, the implementation of quality management has been proven to improve student academic achievement and the effectiveness of educational institutions. This study concludes that educational quality management plays a significant role in building a culture of quality, accountability, and professionalism among educators. Further research is recommended to explore models of digital and participatory quality management implementation in the context of 21st-century education.

This study examines the influence of good governance principles on village fund utilization effectiveness in Indonesia. Using a quantitative approach with Structural Equation Modeling - Partial Least Squares (SEM-PLS), we analyze data from 385 village officials across five provinces in Indonesia. The research integrates stewardship theory and agency theory to explain how transparency, accountability, participation, and rule of law affect village fund management performance. Results demonstrate that transparency (β=0.342, p<0.01) and accountability (β=0.287, p<0.01) significantly enhance village fund utilization effectiveness, while participation (β=0.219, p<0.05) shows moderate influence. Rule of law (β=0.156, p>0.05) does not significantly affect fund utilization, suggesting implementation challenges. The model explains 68.4% variance in village fund utilization effectiveness (R²=0.684). This study contributes to governance literature by providing empirical evidence from emerging economies and offers practical implications for policymakers to strengthen village-level financial management through enhanced transparency mechanisms and accountability systems. The findings highlight the critical role of good governance in achieving sustainable rural development goals.

This study investigates the impact of green accounting practices on corporate environmental performance, with a focus on manufacturing firms in Indonesia. Green accounting, which involves the identification, measurement, and reporting of environmental costs, is increasingly recognized as a strategic tool for enhancing corporate accountability and sustainability. However, in developing countries, its implementation remains limited and fragmented. Using a qualitative approach, this research explores how green accounting mechanisms are integrated into corporate decision-making processes and how they influence key environmental performance indicators such as energy efficiency and waste reduction. Data were collected through semi structured interviews with environmental and finance managers from five companies actively participating in the PROPER environmental rating program. Thematic analysis revealed that firms with advanced environmental accounting practices achieved higher energy savings and waste reduction outcomes, as well as superior PROPER ratings. These improvements are directly linked to the strategic use of environmental data in operational planning and investment decisions. Nonetheless, challenges such as the lack of technical guidelines, insufficient human resources, and the absence of standardized frameworks remain significant barriers to broader adoption. The study contributes to the growing literature on sustainability accounting in emerging economies and offers practical implications for policymakers and corporate practitioners seeking to institutionalize green accounting as part of sustainable business governance.

This study analyzes the implementation of the ITIL V4 Service Value System (SVS) in managing information technology services at PT Puskomedia Indonesia Kreatif. The research aims to evaluate the alignment of the company’s service management Practices with ITIL V4 best Practices, focusing on issues related to digital documentation and incident tracking. A qualitative case study approach was used, with data collected through observation, interviews, and documentation review. The results show that the company has applied several ITIL V4 components, particularly in service delivery and support, collaboration, and responsiveness to customer needs. However, Governance and documentation processes remain mostly manual, and incident tracking lacks digital monitoring, limiting data-driven evaluation. Core Practices such as Incident Management, Service Request Management, and Change Enablement are implemented but have not reached optimal maturity due to the absence of automation, SLA documentation, and structured change records. The study highlights the need for an integrated service desk system, Governance dashboard, and Continual Improvement Register (CIR) to strengthen transparency, accountability, and long-term service quality.

This study conceptually analyzes how blockchain technology reshapes the mechanisms of transparency and trust in global Islamic trade from the perspective of Islamic economics. The digitization of financial systems encourages a shift from trust based on social integrity and human relations, which traditionally form the foundation of muamalah practices, to an algorithmic trust model governed by code. In this context, this study examines how core values such as amanah and 'adl can be supported and even strengthened when economic interactions are increasingly mediated by technology. The research approach employs a qualitative-descriptive method, based on a literature review, with Miles and Huberman's analysis used to interpret the data and combine it with the normative principles of Islamic economics, thereby supporting the substance of Sharia. The main findings of this article show that blockchain has significant potential to enhance transparency, efficiency, and accountability through distributed ledgers and smart contracts, aligning with the objectives of maqāṣid al-sharī‘ah. However, despite its ability to reduce informational gharar, this technology also gives rise to new uncertainties that are technical, epistemic, and social in nature. Cases such as the DAO hack and the Terra–Luna failure confirm that technical transparency does not automatically lead to substantive justice. As a contribution, this study offers a Digital-Trust Maqāṣidiyyah framework, which positions blockchain as a means to strengthen Sharia ethics through adaptive contracts, Sharia oracles, decentralized arbitration, digital literacy, and Sharia regulatory sandboxes.

This study evaluates the implementation of Government Regulation Number 94 of 2021 concerning Civil Servant Discipline, assessing its impact on enhancing the effectiveness and accountability of public administration within Sidoarjo Regency. Civil servant discipline constitutes a critical instrument in bureaucratic reform oriented towards good governance and high-quality public services. This research employs a qualitative approach utilising William Dunn's policy evaluation model, which encompasses the dimensions of effectiveness, efficiency, adequacy, responsiveness, and appropriateness. Data were collected through documentary analysis of prevailing legislation, local government performance reports, SAKIP (Government Agency Performance Accountability System) reports, SPIP (Government Internal Control System) reports, and digital human resource management system documents. Data analysis was conducted qualitatively, employing source triangulation to ensure the validity of the findings. The evaluation results indicate that Government Regulation 94/2021 is effective in reducing work procedure deviations, enhancing public service consistency, and strengthening accountability through clear audit trails. Integration with the 'Smart ASN' (State Civil Apparatus) and 'e-Kinerja' (e-Performance) systems reinforces the objectivity of performance assessments and minimises subjectivity. However, challenges persist regarding aspects of organisational culture, supervisory capacity, and the quality of infraction documentation. This study concludes that consistent disciplinary enforcement, when integrated with performance management systems, serves as a driving force for bureaucratic effectiveness and accountability. It further accelerates the consolidation of regional bureaucratic reform, fostering a bureaucracy that is professional, maintains high integrity, and is responsive to societal needs.

The purpose of this study is to examine and assess how PT BCA applies PSAK 4 and PSAK 65 in the development and presentation of its consolidated financial statements. This study is primarily motivated by the importance of consolidated financial statements as a useful source to offer a comprehensive view of an entity's financial condition, especially when the entity has subsidiaries. This research method can be categorized as descriptive qualitative research, utilizing secondary data sources, including PSAK and BCA's financial statements for the years 2022 to 2023. The findings indicate that BCA has reliably complied with PSAK 4 and PSAK 65 standards. This includes accurately combining the financial statements of its parent company and subsidiaries based on the control principle, eliminating inter-entity transactions, and transparently disclosing the NCI portion of equity. Furthermore, the fair values ​​of assets and liabilities have been combined and assessed in accordance with appropriate standards. In summary, BCA has demonstrated a strong commitment to maintaining accountability, information transparency, and effective corporate governance practices, thereby ensuring its financial statements reliably and accurately reflect the group's financial condition. From this conclusion, it can be stated that BCA has implemented both PSAKs systematically and effectively to increase reporting transparency.

The purpose of this study is to analyze the strategic role of the Green Human Resource Information System (Green HRIS) in bridging the transformation of human resource management with the demands of Environmental, Social, and Governance (ESG) principles, specifically examining how Green HRIS contributes to sustainable HR practices, organizational performance, and digital HR transformation. Using a Systematic Literature Review (SLR) approach, this study identifies, evaluates, and synthesizes prior research by conducting a structured search across major academic databases—Scopus, Web of Science, Springer, Elsevier, and Wiley—for publications from 2020 to 2025 that address green HRM, HR digitalization, sustainable HR practices, and ESG integration. The review process includes screening titles, abstracts, and full texts, extracting key data, and categorizing findings into environmental, social, and governance dimensions. The results demonstrate that Green HRIS strengthens ESG implementation by reducing paper usage, lowering carbon emissions, and promoting sustainable HR practices such as digital recruitment and e-learning, while also improving governance through enhanced transparency, accountability, regulatory compliance, and real-time reporting. Empirical evidence indicates that Green HRIS fosters employee engagement, organizational innovation, and the development of green competitive advantages. Practically, the study highlights how organizations, policymakers, and HR managers can utilize Green HRIS to optimize digital transformation and meet ESG requirements, thereby reinforcing legitimacy and long-term competitiveness within the green economy. This research offers originality as one of the first systematic reviews addressing Green HRIS in the ESG era, integrating theories such as the Resource-Based View, Technology Acceptance Model, and organizational sustainability theory, while also mapping trends, best practices, and gaps for future research.

This study analyzes performance measurement frameworks and accountability mechanisms in public service delivery through a comprehensive literature review of studies published between 2015 and 2025. Although models such as the 3E (economy, efficiency, effectiveness) and IOO (input–output–outcome) frameworks are widely used in public administration, evidence indicates that their implementation often falls short due to data limitations, bureaucratic resistance, and limited utilization of performance results in decision-making. The literature also highlights a persistent gap between theoretical performance frameworks and actual public service practices, particularly in capturing service quality and meaningful outcomes for citizens. Recent studies emphasize that citizen satisfaction and public perception are essential indicators that must be integrated into contemporary performance measurement systems. This study concludes that performance measurement and accountability are interdependent mechanisms that require strengthened organizational capacity, relevant indicators, and a culture of evidence-based improvement to enhance public service quality.

The rapid growth of online commerce in Indonesia has significantly transformed the way people fulfill their daily needs by providing easier, faster, and more flexible access to goods and services through digital technology. Despite these advantages, the development of e-commerce also presents serious challenges, including rising cases of online fraud, discrepancies between advertised and delivered products, failed transactions, and personal data breaches that threaten consumer privacy. These issues create imbalances in digital contractual relationships, undermining trust and legal certainty for buyers. This study aims to analyze the implementation of the principle of fairness for consumers in e-commerce practices in Indonesia, while also identifying regulatory weaknesses and existing dispute resolution mechanisms. Using a normative legal research approach supported by case studies, the study examines the effectiveness of relevant legal frameworks, particularly the Consumer Protection Law (UUPK) and the Electronic Information and Transactions Law (UU ITE). The findings reveal that although these regulations provide a legal basis for consumer protection, their implementation remains inadequate. Weak supervision of online business actors, limited accountability of platform providers in ensuring transaction security, and complex, costly compensation procedures continue to hinder consumer rights protection. These conditions highlight the urgent need to strengthen consumer protection systems that are more adaptive, efficient, and oriented toward public interest. The study emphasizes the importance of improving online dispute resolution mechanisms, enhancing transparency and responsibility of digital platforms, and expanding digital literacy among consumers. Such measures are essential to ensure that fairness in e-commerce is not only guaranteed normatively, but also effectively realized in everyday digital transactions.

This study aims to assess the effect of PSAK 57 implementation on the quality of financial statements in Indonesian public companies. PSAK 57 is significant because it facilitates the presentation of uncertain liabilities and assets in an honest, relevant, and transparent manner, which ultimately strengthens stakeholder confidence in these financial statements. This study applies a descriptive quantitative approach using secondary data, namely annual reports and financial statements from public companies listed on the Indonesia Stock Exchange (IDX) within a certain period. The evaluation was conducted to measure the degree of compliance with PSAK 57 and its relationship with financial statement quality parameters, such as relevance, reliability, and comparability. The research findings indicate that the implementation of PSAK 57 has a positive impact on the quality of financial statements, as entities that consistently adopt this standard demonstrate higher levels of transparency and accountability. This conclusion conveys a crucial message to practitioners and regulators to continue to deepen their understanding and implementation of PSAK 57 in order to strengthen the quality and integrity of financial reporting in Indonesia.

This research seeks to examine the management of transparent and accountable civil service transfers and promotions in the Formation and Mutation Division of Pasuruan City's Civil Service Agency (BKD). The study is based on the significance of the merit system in upholding bureaucratic professionalism, since the procedures for transfer and promotion frequently influence equity and organizational effectiveness. Employing a qualitative case study method, data were gathered via in-depth interviews, participatory observations, and document examination. The results show that the transfer and promotion systems in BKD Pasuruan have progressed towards transparency via data-driven management, yet obstacles persist in communicating policies and involving employees in performance evaluations. Accountability has been enhanced via performance-driven assessments incorporated with the e-performance system and job analysis. The conversation emphasizes that the effectiveness of governance practices is affected by organizational flexibility, engaged leadership, and the public service motivation of civil servants. This research determines that the interplay of data-based policies, performance assessment frameworks, and a transparent bureaucratic environment establishes the basis for creating a just, efficient, and sustainable civil service governance model.

Doctors play a crucial role in determining the quality of healthcare services and in upholding the right to health as guaranteed by the constitution and international human rights frameworks. Despite this essential role, medical practice continues to encounter significant challenges, including disparities in medical education quality, inadequate competency assessment mechanisms, and limited integration of professional ethics, discipline, and scientific standards within the health legal system. These issues create risks to patient safety and undermine public trust in medical services. This research analyzes the urgency of health law reform to ensure physician competence and proposes an integration model that unites ethics, discipline, and scientific foundations as the core pillars for equitable and welfare-oriented medical professional governance. Using a normative legal research method, this study adopts legislative, conceptual, and comparative approaches. Primary and secondary legal materials are examined qualitatively through doctrinal studies, normative analysis, and comparisons with governance practices of the medical profession in other countries. The study finds that health law reform should prioritize strengthening regulations on competency standards, transparent certification and periodic recertification systems, as well as integrated professional oversight that aligns ethics, discipline, and legal accountability. The proposed integration model serves as a framework to ensure that every physician maintains measurable competence, adheres to professional ethics, and upholds clear legal responsibilities in clinical practice. Reforming health law through such integration is a strategic step to enhance medical service quality, reinforce patient protection, and advance global justice and welfare.