Publication Search

The escalation of global terrorism has posed substantial obstacles to the safeguarding of human rights globally. This study analyzes the intricate relationship between counter-terrorism strategies and human rights, highlighting how security policies may curtail individual liberties. This study conducts a comprehensive examination of several case studies to examine the effects of anti-terrorism laws and procedures in different nations. It further examines the intricate equilibrium that governments must sustain between safeguarding national security and preserving human rights norms. The study utilizes qualitative methodologies, encompassing document analysis and expert interviews in the domain. The findings indicate that although counter-terrorism initiatives are essential for public safety, they frequently lead to infringements of civil liberties, especially impacting underprivileged communities. The paper emphasizes the necessity of tackling these difficulties to guarantee that security measures do not excessively violate basic rights.The report concludes by recommending measures for policymakers to enhance human rights protections within counter-terrorism frameworks. Essential recommendations encompass promoting accountability and transparency in security operations while implementing equitable, non-discriminatory rules. Through the implementation of these measures, governments can proficiently counter terrorism while upholding fundamental human rights principles.

Advances in information technology have had a major impact on the education sector, including at the Early Childhood Education (PAUD) level. To improve the quality of education services, PAUD institutions are required to implement a more sophisticated, accurate, and efficient management system through the use of an integrated information system. This study raises various obstacles faced by PAUD KB Tsamrotul Hikmah, especially in terms of recording teacher attendance, submitting leave, and managing finances that still use manual methods. This conventional system has been shown to reduce work effectiveness, increase the possibility of errors, and weaken the transparency and accountability aspects of the institution. To overcome these problems, an information system was developed to support automated administration processes and more systematic data management. The findings of this study indicate that digitalization of administration can improve work efficiency and data accuracy, as well as build public trust in the institution. Therefore, the implementation of an integrated information system is considered a strategic step in creating more professional, open, and sustainable PAUD management.

This research aims to examine and describe the implementation of a digital-based Cost of Revenue recording system at PT Alam Mulya as a logistics service company. Amid the rapid development of information technology, digital-based financial recording systems have become a strategic solution for enhancing efficiency, accuracy, and transparency in financial reporting. This study employs a qualitative descriptive approach, utilizing data collection techniques through literature review, direct observation, and interviews with parties involved in the company's financial recording process. The research findings indicate that the use of the Shortcut-AM application can accelerate the real-time recording of direct costs, reduce the risk of recording errors, and facilitate internal monitoring and audits. However, the effectiveness of the system still faces several challenges, such as delays in collecting supporting documents, account classification errors, and discrepancies between account mutation data and internal records. These challenges highlight the importance of cross-divisional coordination, ongoing technical training, and strengthening internal controls to ensure the system operates optimally. Thus, the digital-based recording system not only enhances operational efficiency but also serves as an essential foundation for maintaining the integrity and accountability of the company's financial reports.

This study aims to examine the implementation of public sector accounting in Indonesia through a literature review approach. The findings indicate that Indonesia has adopted the modified accrual basis as the foundation for public financial reporting, as stipulated in PSAP No. 01 of 2022. However, the transition towards a full accrual system still faces several challenges, including limited understanding of accrual concepts among government personnel, inadequate information technology infrastructure, and bureaucratic culture that remains cash-oriented. This study emphasizes that public sector accounting is not merely a financial recording tool, but also a crucial instrument for promoting transparency, public accountability, and sound public financial governance.

The determination of compensation in the process of land acquisition for infrastructure development in Indonesia still faces various complex legal problems. Although has been regulated in Law Number 2 Year 2012, its implementation often creates inequality, both in terms of compensation value and procedures for community involvement. The phrase “decent and fair” in the regulation opens wide room for interpretation, so there is often a mismatch between the value set by the government and the expectations of the community. This imbalance is exacerbated by weak public participation, lack of legal literacy, and the dominance of legal-formalistic approaches. Agrarian conflicts, legal uncertainty, and disregard for the social and cultural values of indigenous peoples also exacerbate the situation. Therefore, policy reforms based on a participatory approach, institutional strengthening, and the use of digital technology to realize transparency and accountability are needed. Fair compensation must ensure protection of citizens' human rights and build trust in the legal system in the development process. 

Efficient budget management in the public sector requires reliable and relevant information. In this context, management accounting plays a crucial role not only as a financial recording tool but also as a support system for planning, controlling, and evaluating organizational performance. This article explores how management accounting can be implemented to help government institutions and non-profit organizations use public resources effectively. The study uses a descriptive qualitative approach by reviewing relevant academic literature. Findings indicate that a well implemented accounting system can enhance transparency, improve accountability, and reduce waste as well as the risk of budget misuse. Moreover, the financial and non-financial information it provides supports data-driven decision-making processes. Successful application of management accounting depends on strong leadership commitment, competent human resources, and the adoption of good governance principles. Therefore, management accounting serves not only as an administrative necessity but also as a foundational tool for delivering high-quality and trustworthy public services.

This study examines the role of environmental cost management in improving operational efficiency in manufacturing companies. Using a descriptive qualitative approach through a case study in Indonesia, the findings show that effective environmental cost management reduces waste and enhances production efficiency. Separate reporting of environmental costs also improves transparency and accountability.

Digital governance has become a new paradigm in the transformation of modern governance. This study examines the concept, implementation, and impact of digital governance on the effectiveness of public services. Through a qualitative descriptive analysis approach, this study identifies challenges and opportunities in the implementation of digital governance. The results of the study indicate that digital governance can increase transparency, accountability, and public participation, but requires an appropriate implementation strategy to overcome technological, regulatory, and human resource barriers.

The research discusses the evolution of public sector regulation in Indonesia, from the pre-reform era to the contemporary reform era, and the implementation challenges encountered. The library research method is adopted to facilitate an exploration of different regulatory mechanisms and paradigms that influence national financial governance. The research shows a trend towards the establishment of more accountable and transparent systems of regulation. Major challenges identified are the absence of skilled human resources, underdeveloped information technology infrastructures, and limited awareness of public accountability.

Kereng Bangkirai Pier is one of the leading tourist destinations in Palangka Raya City. However, the potential of local wisdom-based tourism has not been optimally manifested, primarily due to governance issues in the management of the site. This research aims to analyze the governance of tourism potential based on local wisdom in Kereng Bangkirai pier of Palangka Raya City. This research uses a qualitative type with a case study approach. Data collection techniques through observation, interviews, and documentation studies in Kereng Bangkirai pier Palangka Raya City. The data analyzed using narrative analysis guided by the 3A concept—Attraction, Accessibility, and Amenities—proposed by Holloway et al. (2009), to map the local-wisdom-based tourism potential. The findings indicate that the Kereng Bangkirai tourism area meets various indicators within the 3A framework. However, these potentials still require further development to enhance tourist interest. Additionally, the study applied Democratic Governance theory by Norris (2012) as an analytical framework, focusing on four indicators: participation, transparency, accountability, and responsiveness. The results reveal that governance performance in these areas remains suboptimal. The implications of this study highlight the importance of local community involvement in the planning, management, and policy-making processes related to tourism at Kereng Bangkirai Pier. This research is expected to contribute to the development of a tourism governance model that aligns with the needs and aspirations of the local community.

This community service activity aims to improve transparency and accountability in the management of citizen contributions through the implementation of a digital reporting system based on Google Spreadsheet in the Seroja Home Residence 2 Complex. The problems previously faced were the limitations of the manual system which was slow, inefficient, and less transparent. This activity was carried out through a series of stages, namely identifying needs, preparing system designs, training administrators and residents, and assisting with implementation. The results of the activity showed that the digital reporting system was able to improve administrative efficiency, strengthen citizen participation, and form an open and collaborative governance culture. This activity also increases digital literacy among residents and results in social change in the form of a shift in the role of residents from recipients of information to active partners in environmental management. This finding is reinforced by recent literature showing that simple yet participatory technology can be an innovative solution in strengthening local-based community governance. This activity can be replicated in similar environments with ongoing training and mentoring support.

This study aims to analyze the implementation of PSAK 105 related to the calculation of mudharabah profit sharing at Bank BJB Syariah KCP Lippo Cikarang. The research method used is qualitative with a descriptive approach, where data is collected through interviews, observations, and documentation. The analysis is carried out by comparing the practice of calculating mudharabah profit sharing at the bank with the provisions stipulated in PSAK 105, which includes aspects of recognition, measurement, presentation, and disclosure of mudharabah transactions. The results of the study indicate that in general Bank BJB Syariah KCP Lippo Cikarang has implemented the principles of PSAK 105 in calculating mudharabah profit sharing, but there are still several obstacles such as employee understanding of sharia accounting standards, optimization of information technology systems, and internal socialization regarding standard updates. These findings emphasize the importance of improving human resource competency and strengthening the supervision system so that the implementation of PSAK 105 can run optimally and support transparency and accountability of sharia bank financial reports.

This study analyzes the implementation of e-government as an instrument in increasing transparency and accountability of public services in the digital era. Using a qualitative approach and case studies in several government agencies, this study shows that the implementation of e-government has a significant impact on increasing transparency through easy access to public information and accountability through a more effective tracking and monitoring system. However, there are various challenges in its implementation, including the digital divide, limited technological infrastructure, and resistance to organizational change. This study recommends a comprehensive strategy that includes developing human resource capacity, improving technological infrastructure, and strengthening the regulatory framework to optimize the benefits of e-government in more transparent and accountable governance.

Employee performance represents the ability to fulfill tasks and responsibilities according to organizational standards. At UPTD Puskesmas Kosambi, the evaluation of Non-Civil Servant (Non-ASN) healthcare workers is still done manually and tends to be subjective, primarily based on attendance. This study aims to address the issue by developing a decision support system using the MOORA (Multi-Objective Optimization on the Basis of Ratio Analysis) method. A descriptive-applied approach and the waterfall development model were employed. Five evaluation criteria were used: attendance (25%), service quality (35%), report timeliness (20%), patient complaints (10%), and lateness (10%). Data from 20 Non-ASN healthcare workers in April 2025 were analyzed, with Anis Julianti achieving the highest MOORA score of 0.3839. The system underwent validation through black-box testing and user acceptance testing (UAT), both confirming its accuracy and usability. The findings were compared with previous studies. Harningsih et al. (2024) used the MOORA method for promotion evaluations at the North Sumatra Provincial Inspectorate Office and recorded a top score of 0.3616. Dewi Yohana br Ginting et al. (2024) applied the method at a beauty clinic and found a top score of 0.3747. These comparisons indicate that the MOORA results in this study fall within a consistent and valid range. The developed decision support system is expected to enhance the objectivity, transparency, and accountability of performance evaluations for Non-ASN employees in primary healthcare services, offering a more comprehensive alternative to manual assessment methods.

The development of information and communication technology (ICT) has changed governance in Indonesia, driving digital transformation to improve public services, transparency, and accountability. In this context, the Regional Civil Service Agency (BKD) of the Riau Islands Province plays an important role in developing the digital competence of the State Civil Apparatus (ASN). This study aims to identify the strategies implemented by BKD in developing ASN digital competence and the challenges faced during implementation. The research method used is a qualitative approach with a case study design, involving in-depth observation interviews. The results of the study indicate that although various strategies have been implemented, challenges such as the digital literacy gap between generations, infrastructure constraints, and cultural resistance are still significant obstacles. Recommendations for improving the development of ASN digital competence include improving IT infrastructure, ongoing training programs, and strengthening regulations. This study is expected to provide an empirical overview and recommendations to accelerate digital transformation in the local government environment.  

Budget management in police institutions has a strategic role in ensuring accountability and effectiveness in the implementation of state duties. However, violations in budget planning and utilization still often occur due to weak supervisory systems and a closed bureaucratic culture. This study aims to analyze the normative law enforcement mechanism against budget violations within the Police and evaluate its effectiveness in ensuring the principles of accountability and impunity. The type of research used is normative-doctrinal with statutory, conceptual, and case study approaches. The results of the study show that although regulations are adequate, the implementation of the law is still hampered by conflicts of interest, lack of transparency, and lack of public participation. Therefore, systemic reform is needed through strengthening institutional capacity, digitizing the budget system, and cross-agency supervisory collaboration to encourage fair and accountable law enforcement in the police institution.

The objective of the dissemination activity on managerial economic practices related to budgeting was to enhance the understanding and capacity of Karang Taruna administrators in managing organizational finances efficiently and responsibly.through training sessions and interviews, participants gained practical insights into planning, controlling, and evaluating budgets based on managerial economics principles. The outcomes of the activity demonstrated that applying efficiency and effectiveness principles in budgeting can improve accountability, transparency, and overall organizational performance.the budgeting process for the 2025 UMKM Bazaar served as a practical example, showing that structured and participatory financial management can enhance organizational governance and optimize the use of available resources.according to the final evaluation, the administrators showed significant improvement in budget planning and management skills, contributing to better performance and increased professionalism within Karang Taruna.this initiative represents a strategic step toward fostering the independence of community organizations in implementing sustainable programs.

This study aims to determine and analyze the implementation of the Village Revenue and Expenditure Budget (APBDes) transparency policy and the obstacles faced in the process in Doko Village, Ngasem District, Kediri Regency. This study uses a qualitative descriptive approach with data collection methods through in-depth interviews, observations, and documentation of various village informants such as village officials, BPD members, and community leaders. The results of the study indicate that the implementation of APBDes transparency in Doko Village has been running quite well, marked by the availability of complete documentation, accessibility of information to the public, openness in every stage of budget management, and the implementation of regulations that support transparency.

This study aims to find out the code of ethics in the accounting profession in Indonesia, consisting of the influence of the code of ethics and the application of the code of ethics on the accounting profession in Indonesia. This study uses the Systematic Literature Review (SLR) method. SLR is a research technique that is carried out to evaluate, analyze, collect and maintain information from several article sources obtained from websites such as google scholar as many as 30 articles. The result of this study is that a code of ethics is very necessary in the accounting profession, especially in Indonesia. Based on the influence of the code of ethics in Indonesia, it increases public trust and regulates behavior professionally. And based on the application of the code of ethics, the Indonesian accountant profession can prevent unethical practices and abuse of office as well as strengthen accountability and transparency.    

This study aims to critically analyze the impact of the SIM card data leak by an anonymous actor named Bjorka on the level of public trust in digital security in Indonesia which first appeared in mid-2022, precisely in August 2022. In addition, it evaluates the extent to which the national legal system is able to provide protection for digital service users and examines the social, moral, and ethical responses of society in addressing the incident. This case demonstrates that data breaches are not merely technical issues but also shake the legitimacy of the state in safeguarding citizens’ privacy rights, while revealing gaps in regulatory systems and data governance. This research employs a qualitative approach with a descriptive method. Data were collected through literature reviews of scholarly articles, academic journals, policy reports, and relevant opinion pieces. The findings indicate that Bjorka’s data breach incident triggered a crisis of public trust in government institutions and digital service providers. The public responded with fear, anger, and disappointment, mainly due to the lack of transparency and accountability from the responsible parties. Moreover, the implementation of Law No. 27 of 2022 on Personal Data Protection is considered ineffective, both in terms of law enforcement and the readiness of technical and institutional infrastructure.