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This study aims to examine the implementation of the Academic Information System SIAKAD in improving the efficiency of educational administration at Madrasah Aliyah Negeri. The research method used is descriptive qualitative, with data collection techniques through observation, interviews, and documentation. The results show that SIAKAD significantly contributes to accelerating academic administrative processes such as student data management, grade entry, attendance management, and academic report preparation. This system reduces reliance on manual processes prone to errors and speeds up the completion time of administrative tasks. However, several challenges remain, such as limited training for educators and internet network issues affecting system operation. The study concludes that SIAKAD can substantially improve administrative efficiency if supported by adequate training and reliable technological infrastructure. The implementation of SIAKAD also enhances transparency and accountability in academic data management at the madrasah. Therefore, the development and maintenance of this system should be prioritized to support the digitalization of modern and effective educational administration processes.

The implementation of educational financial management is crucial as part of the commitment to progress that is the focus of this study, with the aim of examining financial management based on the principles of effectiveness, efficiency, transparency, and accountability in the 'Aje Kendor Sekolah' program using Public Financial Management Theory and Policy Implementation Theory. This study uses a qualitative research method with Creswell's case study approach. The research findings indicate that budget management aligns with formal procedures, but planning is not yet fully participatory. The reporting system is structured, but community involvement in oversight remains symbolic. The presence of collaboration among various stakeholders has not addressed the shortages in facilities and funding. Therefore, these shortages need to be addressed to encourage sustained school participation in the future.

The abolition of the National Examination (UN) as a national policy has marked a significant change in the education evaluation system in Indonesia. This policy was implemented with the aim of reducing psychological pressure on students and replacing it with a more holistic evaluation approach through the National Assessment (AN). However, this transformation has raised various issues, particularly regarding the aspects of equity and accountability in education quality. This study aims to analyze in depth the impact of the abolition of UN on the quality of educational evaluation by examining its implications for equitable access, fairness, and accountability systems at both national and local levels. This research uses a qualitative method with a Systematic Literature Review (SLR) approach, analyzing various scholarly literature sources and relevant policy documents published between 2020 and 2024. The findings indicate that although the UN was abolished with the intention of promoting fairness and reducing academic stress, the implementation of AN has yet to ensure equitable implementation of educational evaluations across regions. Moreover, the absence of a standardized, open, and quantitative evaluation indicator such as the UN has weakened transparency and accountability in education, both in the public's perception and in policy-making processes. Therefore, a new evaluation system is needed—one that is not only diagnostic in nature but also ensures data transparency, equitable access, and strengthened public accountability functions in education.

The implementation of sharia accounting in business practice has become increasingly significant amidst the growing awareness of Islamic values in economic activities. Sharia accounting is not merely a financial recording tool but also a system that upholds principles of justice, transparency, and accountability in accordance with Islamic teachings. However, its application in the business world still faces several challenges, such as limited understanding among business actors, a lack of qualified human resources, and the uneven adoption of sharia accounting standards. This study aims to identify the main challenges in implementing sharia accounting and propose practical solutions in terms of regulation, education, and system innovation. Using a qualitative approach and literature review, the findings indicate that strong collaboration between regulators, academics, and business practitioners is essential to build a sustainable sharia accounting ecosystem that aligns with modern business needs.

This study aims to analyze the implementation of Good Governance principles, including accountability, transparency, and participation in the management of Village Funds in Tambaksari Kidul Village, Kembaran Subdistrict, Banyumas Regency. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that accountability in village financial reporting has been carried out in accordance with regulations, although there are still delays in reporting. Transparency in budgeting and the implementation of village funds has been conducted through village meetings and village information media, but has not yet reached the stage of impact evaluation. Community participation is quite active in planning and implementation, but minimal in the evaluation stage. Challenges faced include limited human resources, infrastructure, and low community participation. Strengthening human resource capacity, improving information transparency, and optimizing inclusive village meetings are needed to support better village fund management.

This study discusses how corporate governance (Good Corporate Governance/GCG) plays a role in reducing and controlling financial risk in an organization. Financial risk is an inseparable aspect of business activities, especially when companies face unstable and challenging market conditions. Therefore, a governance system is needed that can help companies recognize potential risks early on, as well as set appropriate handling strategies to minimize their impact on business continuity. The method used in this study is a literature study, namely by collecting secondary data from scientific journals and trusted articles that are relevant to the topic. The discussion includes theoretical foundations related to GCG principles, corporate governance structures, and financial risk mitigation steps. In addition, the role of the government in providing regulatory support is also discussed as part of the external factors that affect the effectiveness of corporate governance. From the results of the analysis, it is known that the application of GCG principles such as transparency, accountability, and responsibility has a major influence on the company's resilience in facing financial risks. A clear organizational structure and strong supervision allow companies to manage risks systematically. In other words, GCG makes a real contribution to strengthening a sustainable and adaptive risk management system to changes in the business environment.

Regulation PER-05/PJ/2019 is a fiscal regulation issued by the Directorate General of Taxes (DJP) as an effort to strengthen the governance and accountability of zakat institutions in Indonesia. This regulation governs the procedures for issuing certificates for zakat management institutions so that the zakat paid by muzakki can be deducted from gross income for tax purposes. This study aims to analyze how PER-05/PJ/2019 is implemented by zakat institutions, the extent to which this regulation enhances reporting and transparency, and the various obstacles encountered during its implementation. With a qualitative approach and descriptive method, this research found that PER-05/PJ/2019 encourages zakat institutions to meet administrative requirements, conduct external audits, and perform regular financial reporting, thereby enhancing professionalism and public trust. However, the main challenges are still faced by small zakat institutions, such as limited human resources and financial information systems. Nevertheless, this regulation opens up opportunities for zakat institutions to become more professional, transparent, and accountable, as well as strengthening the integration between the zakat and tax systems in Indonesia.

Corruption remains a longstanding issue that continues to draw attention—not only at the national and regional levels but also at the village level, which serves as the frontline of governance. Since 2015, the Indonesian government has disbursed Village Funds to promote rural development and welfare; however, misuse of these funds frequently occurs. This study focuses on Kadubeureum Village, Serang Regency, which in 2020 became the site of a corruption case involving village officials. A qualitative case study approach was employed, utilizing interviews, observations, and documentation. The findings reveal that community participation in the management of the Village Budget (APBDes) is relatively good, with active involvement from various village groups. However, transparency remains weak due to limited access to information and outdated budget information platforms. The management of the APBDes is not fully open to the public, which undermines community trust. These findings indicate that weak transparency, accountability, and oversight in APBDes management may contribute to the occurrence of corruption at the village level.

Public finance is a key element in state governance, especially in the collection and allocation of funds for public services and government. In the Islamic tradition, the concept of public finance has developed since the time of the Prophet Muhammad SAW with sharia principles such as justice, transparency, and accountability to achieve prosperity (falah) in the world and the hereafter. In the modern era, Islamic public finance faces new challenges and opportunities, especially through digitalization and economic globalization. Technologies such as blockchain and big data open up opportunities to increase the effectiveness and openness of Islamic public financial management. Innovations in sharia financial instruments such as zakat, waqf, and sukuk further strengthen the contribution of Islamic public finance to social and economic development. However, challenges such as low public understanding of sharia finance, gaps in access to technology, and the need for supporting regulations and infrastructure are still obstacles. Issues of fiscal sustainability, debt management, and the development of adaptive sharia instruments are also important concerns in the dynamics of the global economy.

Law enforcement is a fundamental pillar in upholding justice and maintaining social order. Indonesia and Malaysia, as neighboring countries with shared historical backgrounds and legal systems—both influenced by Continental European law and local customary laws—demonstrate different approaches in their judicial systems and law enforcement practices. This study aims to compare the judicial systems of both countries in terms of law enforcement, focusing on institutional structures, criminal and civil court mechanisms, and the effectiveness of law enforcement agencies such as the police, prosecution, and judiciary. The research employs a qualitative method with a juridical-comparative approach, analyzing legal documents, legislation, and scholarly literature. The findings reveal that although both countries share basic legal principles, significant differences exist in terms of judicial independence, procedural efficiency, as well as transparency and accountability of law enforcement institutions. This study is expected to contribute to the reform of Indonesia’s judicial system by adopting positive practices from the Malaysian legal framework. 

This study aims to analyze the effectiveness of village fund expenditure in Kedamean Village, Kedamean District, Gresik Regency in 2025. The approach used is qualitative with descriptive methods, through in-depth interviews with the Village Head, Treasurer, and Village Consultative Body, as well as analysis of official documents such as budget realization reports and Village Budget Work Plans. The results of the study indicate that village fund expenditure in Kedamean Village is classified as very effective which has followed the principles of transparency and accountability according to regulations, but several obstacles are still found such as inconsistencies between planning and implementation, limited capacity of village officials, and less than optimal realization of development programs and community empowerment. This study recommends strengthening the capacity of village officials, increasing community participation, and optimizing internal and external supervision to increase the effectiveness of village fund expenditure in order to achieve sustainable village development and improve community welfare.

This study aims to examine the impact of CEO turnover on earnings management in non-financial companies listed on the Indonesia Stock Exchange (BEI) during the period of 2018–2023, with independent commissioners as a moderating variable. Multiple linear regression is used as the model, and the results show that CEO turnover has a significant negative impact on earnings management, where the new CEO tends to engage in earnings management through Big Bath Accounting to improve future performance. Furthermore, independent commissioners have been proven to significantly moderate the relationship between CEO turnover and earnings management, with a higher proportion of independent commissioners in the board of commissioners weakening the negative effect of CEO turnover on earnings management. Control variables such as leverage, profitability, and company size also have a significant impact on earnings management practices. This study contributes to the development of corporate governance in Indonesia, particularly regarding the role of independent commissioners in controlling earnings management practices. The findings are expected to provide insights for investors and regulators in assessing the risks of financial report manipulation and improving transparency and accountability in companies listed on the stock exchange.

This research uses the Fraud Control Plan (FCP) as a moderating variable to explore how human resource competency, internal control systems, and internal supervision affect regional government financial reporting. Due to financial reporting transparency and accountability issues, public sector corruption remains rampant, prompting the study. A quantitative approach was used using moderated regression analysis. Lampung Province's Regional Financial and Asset Management Agency (BPKAD) accounting and reporting workers received questionnaires to gather data. The results show that human resource competency, internal control mechanisms, and internal supervision improve financial reporting. The Fraud Control Plan strongly moderates the correlations between human resource competency, internal supervision, and financial reporting quality, but not the internal control system. These findings imply that improving human resource competences, internal supervision, and fraud control may significantly enhance regional government financial reporting openness and accountability.

This study aims to analyze the effect of gender diversity in the board of directors and the presence of an audit committee on the level of integrated reporting disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study uses companies' annual reports as secondary data and applies multiple linear regression for analysis. The results show that both gender diversity and the audit committee have a positive and significant effect on integrated reporting disclosure. These findings support agency theory, which posits that sound corporate governance enhances transparency and reporting accountability. This research contributes theoretically to the literature on integrated reporting and offers practical implications for companies in formulating more sustainable and informative reporting strategies.

Village development is an important pillar in national development, where community participation is a key factor in achieving success. The Village Medium-Term Development Plan (RPJMDes) serves as a strategic document that guides development policies and programs at the village level, with community involvement crucial to ensure that their needs and expectations are met. This study identified three important aspects of community participation: as a tool to obtain information, to increase trust in development programs, and as a democratic right. Despite challenges in involving the community, such as a lack of understanding of planning mechanisms and time constraints, the hope for increasing participation remains. Qualitative research methods were used to explore the most effective methods in increasing community involvement. The results showed that active community participation in the preparation of the RPJMDes in Tembung Village can increase transparency, accountability, and relevance of development programs, thus creating inclusive and sustainable development. Cooperation between residents and the village government is the key to achieving optimal development results that are felt by all levels of society.

Village-Owned Enterprises (BUMDesa) are business entities owned and managed by villages together with village communities with the aim of increasing independence, togetherness, and mutual cooperation. However, BUMDes still faces various technical and operational obstacles, especially in the preparation of good and correct financial statements. In fact, financial statements are official documents that contain information about the financial position of BUMDes in a certain period to provide an accurate and transparent picture related to BUMDes finances to stakeholders. This research aims to overcome this problem through assistance carried out by the Karanganyar Regency Dispermades with the PKM-HGR UNS PUSLITDESBANGDA Service Team. The method used is Participatory Action Research (PAR) which involves the active participation of all BUMDes elements during the mentoring process. This assistance aims to provide solutions to existing problems and create more effective, transparent, and sustainable management of BUMDes. After the implementation of this assistance, it is hoped that it can improve the professionalism of financial management, managerial skills, transparency and accountability, access to external financial resources, community empowerment, and the continuity and growth of BUMDes.

Infrastructure development often faces challenges, especially with manual and unintegrated reporting systems. Manual reporting is time-consuming, prone to errors, and difficult for stakeholders to access, leading to supervision issues, budget misuse, and project delays. To address these problems, integrated digital reporting systems offer a promising solution to improve efficiency, transparency, and accountability. This study evaluates the effectiveness of the SILAT JANTAN application in supporting road infrastructure damage reporting in Kabupaten Madiun. Using a qualitative descriptive approach, data were gathered through in-depth interviews, field observations, and document analysis. The study applies the Technology Acceptance Model (TAM), focusing on perceived usefulness and ease of use by application users. Results indicate that SILAT JANTAN enhances reporting effectiveness, although challenges such as limited socialization and community participation remain. Recommendations include improving socialization, user training, and system strengthening to support sustainable technology adoption. This research aims to guide the development of a more effective and efficient digital reporting system to improve public services in Kabupaten Madiun.  

This study examines the implementation of the local workforce priority policy in Bekasi Regency during the first six months of the new Regent's leadership (January–June 2025). Although Bekasi is known as a large industrial area with extensive job opportunities, February 2025 data shows that the Open Unemployment Rate (TPT) remains high, at 8.87%, or far above the national average. This condition indicates that the policy based on Regional Regulation (Perda) No. 4 of 2016 has not been running optimally. The analysis results show that the policy implementation faces structural obstacles, one of which is the practice of co-optation in the form of brokering, nepotism, and rent-seeking, which undermine the principle of meritocracy. This situation has resulted in a decline in the quality of human resources recruited by companies and limited opportunities for local job seekers who actually have adequate competence. This report also discusses the legal aspects of the local priority policy, which essentially must be consistent with the principle of non-discrimination and the Supreme Court's decision emphasizing the importance of professionalism in the workplace. Thus, the existence of this policy is not only related to job opportunities, but also concerns the integrity of labor governance. To increase its effectiveness in the future, a comprehensive strategy is needed that includes strengthening regulations to be more adaptive to industry dynamics, increasing transparency and accountability in the recruitment process, developing the capacity of local human resources through targeted training programs, and strict monitoring and law enforcement mechanisms against abuses of authority. Through this integrated effort, it is hoped that the local labor priority policy in Bekasi Regency will not only be a formal instrument but will also be able to have a real impact in reducing unemployment and strengthening the competitiveness of the local workforce amidst the currents of industrial globalization.

The Public Prosecutor holds a central role in the criminal justice system as the primary controller of the prosecution process. This authority is based on the fundamental principle of Dominus Litis, which literally translates to "master of the case." This paper aims to deeply analyze the implementation of the Dominus Litis principle and to examine the various interests underlying the Public Prosecutor's authority in controlling a criminal case. Using a normative juridical research method with a literature and conceptual approach, this study investigates how the principle legitimizes the prosecutor's power to determine whether a case is suitable for trial, to terminate it, or to resolve it through alternative mechanisms. The analysis reveals that the prosecutor's interest in case control is not merely limited to technical-juridical aspects but also encompasses broader considerations such as the public interest, law enforcement efficiency, and the achievement of restorative justice. While granting significant discretion, this absolute authority also raises discourse on the importance of effective oversight mechanisms to prevent potential abuse of power and ensure accountability. It is concluded that the implementation of the Dominus Litis principle must always be balanced with transparency and objectivity to ensure that case control by the prosecutor genuinely aims to achieve substantive justice

The rapid adoption of algorithmic systems in public governance has transformed decision-making and service delivery, offering promises of efficiency and transparency. Yet, these technologies raise pressing concerns regarding fairness, bias, and social justice. This study investigates the intersection of digital governance, algorithmic decision-making, and social justice, with particular emphasis on emerging democracies. Employing a qualitative socio-legal approach, the research combines normative analysis of governance regulations, case studies of algorithmic applications in public administration, and interviews with policymakers and technology law experts. Comparative analysis across emerging democracies highlights diverse strategies for addressing equity concerns in algorithmic systems. Findings reveal that while algorithmic systems enhance efficiency, they often reinforce existing inequalities due to insufficient safeguards against bias and discrimination. Moreover, regulatory frameworks remain fragmented and inadequate to ensure fairness and accountability. The study proposes the development of adaptive legal frameworks that integrate transparency, accountability, and citizen engagement into AI governance. By embedding social justice principles into algorithmic regulation, governments can foster inclusive policy design and equitable outcomes. This research contributes to ongoing debates on balancing technological innovation with democratic values, emphasizing the need for governance models that prioritize fairness alongside efficiency.