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Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving Indonesia's economic growth, but still face limitations in systematic financial management. The use of digital accounting applications is one solution to improve the quality of MSME financial recording and reporting. This activity aims to highlight the advantages of financial reporting education using the Jurnal Bijak application at the J't Fresh MSME in Palangka Raya City. The methods used included interviews, observation, and documentation. The results of the activity showed that the Jurnal Bijak application is effective, efficient, and easy to use by MSMEs in recording financial transactions. This application enables the preparation of accurate and structured financial reports based on simple transaction evidence, such as income and expense records, general journals, and ledgers. The resulting financial statements include Income Statement, Statement of Changes in Equity, Statement of Cash Flow, and Statement of Financial Position. The main advantages of this program focus on increasing financial literacy, reducing recording errors, and time efficiency in the accounting process, thereby supporting transparency and accountability in MSME management.

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.

This study investigates the implementation of the food security program and the establishment of independent economic pillars in Patempuran Village, Kalisat, Jember, by focusing on the central role of the Patempuran Sejahtera Village-Owned Enterprise (BUMDes). Using a qualitative approach with a case study design, this study explores the strategies, achievements, and challenges of program implementation in integrating two of the village's main agricultural potentials: soybean cultivation and livestock. The core finding is the formation of an Integrative Management Model in which the BUMDes acts as the primary institutional driver, synergizing the soybean and livestock sectors. The BUMDes successfully fulfills its dual function: as an economic institution (generating a net profit of approximately IDR 9 million from 1.8 hectares of soybean cultivation) and as a social institution empowering the community through job creation and additional income. This success is closely linked to the high level of active community participation, in line with Stakeholder Theory in strengthening legitimacy and a sense of shared ownership. However, implementation faces significant challenges, including irrigation constraints in hilly areas, livestock health risks, and a manual financial recording system (based on a simple Excel spreadsheet), which limits managerial capacity and full accountability. This study recommends immediate modernization of the accounting system, strategic investment in irrigation infrastructure, and strengthening intensive technical assistance to ensure long-term sustainability and equitable partner productivity.

This study discusses the status of marriage books as legal and administrative documents, as well as the mechanism for their disposal as State-Owned Goods (BMN) at the Regional Office of the Ministry of Religious Affairs in Papua Province. The marriage book serves as valid evidence of marriage and plays an important role in population data management. As a document printed using the state budget (APBN), the marriage book is classified as BMN, and its management must comply with regulations. A qualitative approach with an empirical juridical method is used to examine the relationship between legal regulations and their implementation practices. Data were collected through interviews, observations, and literature studies with officials from the Islamic Guidance Division of the Ministry of Religious Affairs in Papua. The results indicate that the disposal of marriage books follows the Directorate General of Islamic Guidance Circular Letter No. 5 of 2024 and Ministry of Finance Regulation No. 83/PMK.06/2016. The disposal process is carried out in stages through administrative and physical mechanisms with principles of accountability and transparency. However, in Papua, the process of collecting unused marriage books has not yet reached the physical disposal stage. The disposal of marriage books is a strategic step in realizing good governance.

This study analyzes the role of the Golkar Party of Serang City in the formulation and oversight of Regional Regulation Number 11 of 2019 on the Implementation of Tourism Business Governance using the Institutional Analysis and Development (IAD) framework. The study aims to examine how political party institutions perform their functions in local legislative processes, particularly in terms of public representation, interest articulation, and policy oversight. A qualitative case study approach was employed, involving in-depth interviews with party actors and members of the Regional House of Representatives (DPRD), as well as document analysis of relevant policy materials. The findings reveal that Golkar’s role in the formulation and supervision of the regulation was predominantly carried out by its legislative faction through informal mechanisms, while the party’s organizational structure played a limited institutional role. The process of absorbing public aspirations was relatively constrained and tended to favor groups with close social and political ties, indicating that the party has not fully exercised its functions of public articulation and accountability. From the perspective of the IAD framework, this condition reflects weaknesses in internal rules, actor capacity, and interaction mechanisms within the party as a political institution in the policy arena. Therefore, strengthening Golkar’s institutional capacity is essential to enable a more substantive, responsive, and inclusive role in local legislative and policy oversight processes

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.

Good governance is the key to successful village development in achieving community welfare. This study examines the implementation of good governance principles in development planning of Patemon Village, Pakusari District, Jember Regency, focusing on accountability, transparency, and community participation. Using a descriptive qualitative approach, this study collected data through in-depth interviews with the Village Secretary and active community members. Data analysis employed Miles and Huberman technique. The results reveal that Patemon Village has implemented good governance mechanisms in a structured manner, yet faces significant challenges. Accountability operates through routine reporting to the Inspectorate, but accessibility to detailed information for the community remains limited. Transparency is manifested through village deliberations and budget banners, but the information is general with limited reach. Community participation is conducted through tiered deliberations, but remains unequal with priority misalignments due to budget constraints. This study recommends developing a more accessible reporting system, optimizing information technology for transparency, strengthening inclusive participation mechanisms, enhancing village officials' capacity, and implementing impact-oriented supervision to strengthen effective and participatory village governance.

This study aims to evaluate the effectiveness of the implementation of the public sector accounting cycle in the planning, implementation, administration, and evaluation of catfish cultivation programs run by BUMDes Ajoeng Jaya as part of the village food security program. The focus of the research departs from the need to ensure that each stage of the management of the BUMDes program runs according to the principles of public accountability, considering that BUMDes is a strategic entity in the management of village resources to improve the welfare of the community. This study uses a qualitative descriptive approach through field observation, in-depth interviews with the management of BUMDes Ajoeng Jaya, and a review of documentation related to catfish farming program activities and financial records. This approach allows researchers to gain a comprehensive understanding of the accounting practices applied as well as the various obstacles that arise during the implementation of food security programs. The results of the study show that the catfish cultivation program has failed due to weak internal supervision, the absence of SOPs, lack of financial recording and reporting, and lack of technical competence of managers. The implementation of the public sector accounting cycle has not been running optimally so that it is not able to support effective control and evaluation of programs. In addition, crop failures are exacerbated by theft by internal parties and the absence of a structured monitoring system throughout the program, which indicates weak governance and internal control. This study has limitations in the form of a small number of informants and a lack of formal documents, so the analysis—especially the financial aspect—cannot be generalized widely. Nevertheless, this study contributes by integrating the evaluation of food security programs through the implementation of the public sector accounting cycle and offering recommendations to improve the accountability, transparency, and sustainability of BUMDes programs.

This study aims to analyze how digitalization of governance, particularly through the implementation of e-financial reporting, digital audit trails, and cloud-based data security and reliability systems, contributes to increased transparency, accountability, and data protection in educational institutions. Using a qualitative approach with in-depth interviews and thematic analysis, this study reveals that digitalization can create a more objective, standardized, and difficult-to-manipulate control mechanism. The e-financial reporting system strengthens transparency through open processes and reduces opportunities for irregularities. Digital audit trails provide authentic evidence that facilitates the process of verification, monitoring, and tracking every administrative activity in real time. Meanwhile, data security supported by layered encryption, automatic backups, and emergency recovery access increases internal and external trust in the integrity of information systems. These findings indicate that digitalization not only provides technical tools but also forms a more disciplined, adaptive, and public accountability-oriented governance structure. This study broadens understanding of the relationship between digital technology and organizational culture and provides a theoretical foundation for developing a more reliable and sustainable information system-based educational governance model.  

This study explores the implementation of e-Government within the context of Bawaslu (Election Supervisory Agency) and its impact on governance and public trust. The results reveal that, from the support aspect, the success of e-Government implementation is largely driven by the commitment of leadership, which provides essential policies, human resources (HR) training, and technological facilities. However, challenges remain in terms of limited infrastructure and budget constraints at the district and city levels. Regarding the capacity aspect, Bawaslu already possesses competent HR, particularly among the younger generation, and adequate infrastructure. Nevertheless, there is still a need for improvement in the distribution of employee capabilities through continuous training and mentoring. Lastly, from the value perspective, e-Government has proven to deliver tangible benefits, such as increased efficiency, transparency, accountability, and an enhanced public trust in the institution. However, further efforts are required in areas such as system socialization, maintenance, and data security to maximize these benefits. This research highlights the importance of continuous development in both human and technological resources to ensure the optimal success of e-Government initiatives in enhancing governance and service delivery.

This research aims to design and build a letter archive information system at the KOFIPINDO Law Office to improve the effectiveness and efficiency of document management. The manual filing system that has been used so far poses various obstacles, such as search delays, the risk of losing documents, and low storage accuracy. To overcome these problems, this study applies the Waterfall System Development Life Cycle (SDLC) model in the process of designing and building the system. Web-based technologies used include PHP, HTML, CSS, Bootstrap, and MySQL. The results of the study show that the developed letter archive information system is able to simplify the process of storing, searching, and managing incoming and outgoing letters in a faster, structured, and safer manner. The implementation of this system not only improves administrative performance, but also strengthens accountability and supports the need for professional legal documentation within the KOFIPINDO Law Office. Thus, this web-based mail archive information system can be a strategic solution in modernizing legal document management.

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.

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.

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.

The digital transformation of public administration in recent decades has reshaped government service delivery, particularly through the adoption of technology as a tool to enhance transparency, efficiency, and accountability. The implementation of the Online Single Submission–Risk Based Approach (OSS-RBA) represents Indonesia’s strategic effort to create an integrated licensing framework aligned with the principles of good governance. This study aims to analyze the forms of administrative responsibility in digital-based licensing services under OSS-RBA and examine the accountability mechanisms applicable when system failures affect legal certainty for business actors. The research employs a normative juridical method using statutory, conceptual, and case approaches through the examination of regulations, doctrines, and administrative court decisions. The findings indicate that digitalization does not alter the core of governmental responsibility, as every decision generated by the system is legally attributed to the competent administrative authority. The implementation of OSS-RBA still faces obstacles such as system errors, data inconsistencies between institutions, and delays in technical verification, all of which directly affect legal certainty and the quality of public services. Furthermore, internal and external oversight mechanisms are not yet fully effective in preventing maladministration, including unreasonable delays and inaccuracies in automated decision-making. The study also shows that business actors require more responsive administrative remedies to prevent technological risks from shifting entirely onto them. Therefore, this research concludes that the effectiveness of OSS-RBA depends on strengthening institutional capacity, harmonizing regulations, and ensuring the consistent application of good governance principles throughout all stages of digital licensing administration.  

This research seeks to examine adaptive and sustainable internal governance approaches to enhance the operations of the Household Division within the General Bureau at the East Java Province Regional Secretariat. The study concentrates on four main elements: the integration and compatibility of SIM-BMD with financial systems and LPSE, technology-driven centralized logistics frameworks, the execution of asset lifecycle SOPs involving preventive maintenance and quick transfer methods, and the enhancement of human resource capabilities through targeted training and the creation of digital leaders. Employing a qualitative descriptive approach within a case study framework, information was gathered via detailed interviews, participatory observation, and analysis of institutional documents. The results indicate that integrating systems improves transparency, efficiency in reporting, and accountability in asset management. The centralized logistics approach paired with intelligent warehouse techniques greatly enhances distribution efficiency and decreases operational expenses. Additionally, proactive asset lifecycle management reduces the chances of asset deterioration and prolongs its useful life. Nonetheless, inconsistent digital skills among staff continue to pose a significant obstacle, necessitating ongoing training initiatives and guidance. The research suggests promoting a data-centric work environment, inclusive digital advancements, and collaboration among departments to establish a professional, effective, and sustainable internal governance framework consistent with the tenets of good governance and smart government

The armed conflict between Israel and Palestine, particularly in the Gaza Strip, has caused severe humanitarian impacts and raised strong allegations of violations of International Humanitarian Law (IHL). Israel’s military attacks on civilians, hospitals, and public infrastructure demonstrate breaches of the principles of distinction, proportionality, and humanity as stipulated in the 1949 Geneva Conventions and the 1977 Additional Protocol I. This study aims to analyze the forms of violations committed by Israeli forces and examine their legal accountability under international law and the International Criminal Court (ICC). The research employs a normative juridical method using statutory and case approaches, with primary legal materials from international treaties and secondary materials from academic journals and human rights reports. The findings indicate that Israel’s actions in Gaza constitute grave breaches and war crimes, as they deliberately target civilians and obstruct humanitarian assistance. This study emphasizes the urgency of enforcing international law and ensuring global accountability for perpetrators while encouraging member states of the Rome Statute to support ICC-led investigations into the ongoing violations

This study aims to analyze the effect of accountability, transparency, community participation, and village apparatus competence on the effectiveness of village fund management in Sidodadi Village, Masaran District, Sragen Regency. This research employed a quantitative approach using questionnaires as the data collection instrument. The population in this study consisted of the residents of Sidodadi Village, with a total sample of 85 respondents determined through a sampling method. Data were analyzed using validity tests, reliability tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²). The results indicate that accountability, transparency, community participation, and village apparatus competence have a positive and significant effect on the effectiveness of village fund management. Simultaneously, the four independent variables contribute 64% to the effectiveness of village fund management, while the remaining percentage is influenced by other factors not included in this study

The reform of criminal investigation procedures has become a crucial aspect of Indonesia’s criminal justice system renewal, particularly following the enactment of the new Criminal Code, which introduces significant shifts regarding the rights of suspects, investigative authority, and the implementation of due process of law. In an era of rapid digital development, investigative practices must also incorporate the principles of good governance and human rights protection to ensure that state authority is exercised proportionally. This study aims to analyze the relevance of the principles of good governance in modern investigative processes, assess the adequacy of due process guarantees under the current Code of Criminal Procedureand the new Criminal Code, and identify practical challenges in application. Using a normative legal research method through statutory, conceptual, and comparative approaches, the study finds that criminal investigations in Indonesia continue to face issues such as normative inconsistency, regulatory disharmony, and weak accountability mechanisms. The integration of the principles of good governance has the potential to strengthen the quality and fairness of investigations, yet requires clearer normative foundations and consistent implementation. Moreover, the new Criminal Code does not fully resolve harmonization issues with Code of Criminal Procedure, making procedural reform an urgent necessity. The findings contribute to the enhancement of suspect protection, professionalism among investigators, and the overall improvement of Indonesia’s criminal justice system.

This study explores how Islamic epistemology can address the fragmentation and ethical challenges in contemporary Muslim societies. By emphasizing the integration of divine revelation and human reason, Islamic epistemology offers a balanced framework for intellectual and spiritual development. The core principles of mīzān (balance), maqāṣid al-sharīʿah (higher objectives of Islamic law), and tawhid (divine unity) form the foundation of Islamic ethical thought, guiding individuals and communities toward social harmony and moral responsibility. The study highlights how these principles can be applied to modern issues such as social justice, environmental sustainability, and the erosion of communal values. Through a comparative analysis, the research contrasts Islamic epistemology with Western ethical frameworks that prioritize individual autonomy, showing how Islamic approaches promote communal accountability and social cohesion. Empirical research, including surveys and interviews, reveals that Muslim communities view Islamic epistemology as a valuable tool for addressing contemporary ethical dilemmas and fostering unity. By revisiting classical Islamic scholars like Al-Farabi, Ibn Sina, and Al-Ghazali, the study provides a theoretical foundation for applying Islamic knowledge to modern day challenges. Additionally, the research examines how the principles of moral agency and personal responsibility in Islamic thought offer solutions to the weakening of ethical conduct in contemporary societies. The study concludes by recommending further research into the practical implementation of Islamic epistemological concepts in governance, education, and social structures to promote ethical and social reform. Integrating Islamic wisdom with modern ethical challenges can offer significant contributions to fostering a more harmonious, just, and ethically responsible global society.