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This research aims to design and build a web-based syar'i clothing inventory information system at Umama Gallery Yogyakarta. The background of this research is based on the problem of inventory management which has been done manually, which often causes obstacles such as delays in stock information, potential recording errors, wasted paper, and difficulties in preparing inventory reports quickly and accurately. To overcome these problems, a web-based information system was developed by referring to the Software Development Life Cycle (SDLC) Waterfall model, which includes the stages of planning, needs analysis, design, implementation, and testing. Research data was obtained through interviews with store managers and literature studies to support the analysis and design of the system. The implementation results show that the inventory information system built is able to simplify the process of recording and monitoring inventory in real-time, thereby helping to reduce the potential for recording errors and speeding up the reporting process. In addition, this system also reduces dependence on physical documents, making it more environmentally friendly and efficient in the use of resources. Available features include data management of goods, suppliers, users, incoming and outgoing goods transactions, and user account management. The integration of these features supports comprehensive inventory management, improves operational efficiency, and facilitates management in making accurate, data-driven decisions. With this system, Umama Gallery Yogyakarta has gained an effective, reliable, and integrated tool to support smooth operations and more modern and professional inventory management. Similar systems have the potential to be implemented in similar businesses to improve inventory management quality and competitiveness in the digital age.

The implementation of the Regional Government Information Sistem (Sistem Informasi Pemerintahan Daerah, SIPD) represents a strategic initiative to strengthen transparency, accountability, and efficiency in regional financial management. Designed to integrate financial data and facilitate standardized reporting across local government units, SIPD is regulated under Minister of Home Affairs Regulation No. 70 of 2019. However, in practice, the adoption of SIPD in various regions, including Rote Ndao Regency, encounters persistent technical and administrative challenges that limit its optimal utilization. This study aims to evaluate the effectiveness of SIPD in managing regional finances within Rote Ndao Regency. Using a qualitative descriptive approach, data were collected through in-depth interviews with key stakeholders, direct observation of system operations, and analysis of relevant documents. The findings reveal that SIPD implementation in Rote Ndao generally complies with the regulatory framework, indicating that the system has been formally adopted and is operational within the expected governance structure. Nonetheless, several issues undermine its effectiveness, including frequent system errors, limited functionality in accounting and reporting modules, and delays in data entry from organizational units. These limitations affect the timeliness, accuracy, and integration of financial reports, ultimately constraining decision-making processes. The study suggests that to fully realize SIPD’s potential, strategic improvements are required. These include enhancing the capacity and skills of human resources responsible for system operation, upgrading IT infrastructure to ensure system stability, and expanding SIPD’s features to meet practical accounting and reporting needs. The research contributes valuable insights for regional governments, policymakers, and system developers, emphasizing the need for continuous system refinement, targeted training programs, and infrastructure investment. By addressing these challenges, SIPD can serve as a more reliable and sustainable tool for promoting transparent and accountable regional financial governance.

This study aims to analyze the influence of Accounting Conservatism, Corporate Governance, and Financial Distress on Tax Aggressiveness in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. This study uses a quantitative approach with secondary data in the form of annual financial reports of sample companies. Sampling was carried out using a purposive sampling technique, resulting in 14 companies that met the research criteria with a total of 70 observations over five years. The analysis method used is panel data regression, and testing was conducted using E-Views 12 software. The main objective of this study is to determine the extent to which conservatism practices in financial reporting, corporate governance, and the company's financial condition (in the context of financial distress) can influence the company's tendency to engage in tax aggressiveness, namely efforts to minimize the tax burden legally but aggressively. The results of the study indicate that simultaneously, the three independent variables—accounting conservatism, corporate governance, and financial distress—have a significant influence on tax aggressiveness. However, only corporate governance (as proxied by institutional ownership) and financial distress were found to have a significant influence on tax aggressiveness. In contrast, accounting conservatism and corporate governance, as proxied by managerial ownership, did not show a significant influence. These findings suggest that companies with high institutional ownership tend to be better able to control aggressive tax management practices, while financial distress encourages management to seek tax efficiency measures as a survival strategy. This research contributes to the interests of regulators and stakeholders in understanding the factors influencing tax aggressiveness in vital industrial sectors such as non-cyclical consumer goods.

This research examines in-depth legal protection against cybercrime in Indonesia, with a specific focus on ransomware attacks. It also evaluates the 2025 Draft Cyber Security and Resilience Law (RUU KKS) as a measure to strengthen the national cyber defense system. The increase in ransomware cases targeting personal data, public institutions, and vital infrastructure has posed a serious threat to information security and national stability. Although the 2008 Electronic Information and Transactions Law (UU ITE) and the 2022 Personal Data Protection Law (UU PDP) serve as the legal basis, these two regulations do not yet specifically and comprehensively regulate ransomware. This results in challenges in law enforcement and victim protection, both in technical aspects, coordination, and human rights protection. The research method used is normative legal with a qualitative approach, which includes analysis of primary and secondary legal materials, as well as comparisons with regulations in several countries that have more mature ransomware handling mechanisms. The analysis of the 2025 Cyber Security Bill (RUU KKS) indicates that this draft regulation has the potential to strengthen the authority of cyber authorities, mandate reporting of cyber incidents, and impose stricter sanctions on perpetrators. However, implementing this policy requires effective cross-agency coordination, transparent oversight, and synergy between the public and private sectors. This study concludes that the 2025 Cyber Security Bill (RUU KKS) represents a strategic step in building a national cybersecurity system that is adaptive, integrated, and responsive to evolving cyber threats. However, its success will depend heavily on improving public digital security literacy, multi-sectoral collaboration, investment in detection and prevention technology, and guaranteeing human rights protection. These findings are expected to provide input for policymakers in formulating comprehensive and sustainable cybersecurity regulations as a bulwark of national defense in the digital era.

This study aims to investigate the influence of workload, competence, and red flags on auditors' ability to detect financial statement fraud. Fraud detection is a crucial aspect of the audit process, especially amidst increasing business complexity and pressure on the integrity of financial reporting. This study was conducted on 104 external auditors working at 12 Public Accounting Firms (KAP) operating in the Bekasi area. Respondents were selected using a purposive sampling technique, namely selecting samples based on certain criteria relevant to the research objectives. Data collection was carried out by distributing questionnaires compiled based on research variable indicators, then analyzed using hypothesis testing with the help of SPSS Statistics software version 26. The results of the analysis indicate that partially, the variables of workload and red flags have a negative influence on auditors' ability to detect financial statement fraud. This indicates that auditors with high workloads or who do not accurately identify red flags have a lower tendency to detect fraud. Conversely, auditor competence shows a significant positive influence on fraud detection ability. Auditors who have adequate knowledge, skills, and experience tend to be more capable of identifying and analyzing indications of fraud in financial statements. Simultaneously, the three independent variables—workload, competence, and red flags—significantly influence auditors' ability to detect financial statement fraud. This finding underscores the importance of managing auditor workload, improving competence through ongoing training, and developing a thorough understanding of red flag indicators to enhance audit effectiveness and financial statement quality. This research is expected to contribute to the development of audit practices and the enhancement of auditor professionalism in Indonesia.

Corruption is a severe issue that threatens good government and impedes national growth. Various legislative tools, including Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 concerning the Eradication of Criminal Acts of Corruption, have been used in Indonesia to combat corruption, as well as the establishment of special institutions such as the Corruption Eradication Commission (KPK). Although regulations and institutions for eradicating corruption are available, the implementation of the law in the field still faces various obstacles, including weak coordination between law enforcers, political intervention, and the effectiveness of sanctions imposed on perpetrators of corruption. The study seeks to analyze the legal framework governing corruption eradication in Indonesia and identify obstacles in its implementation. This study also looks at legal tactics that can be used to improve the efficacy of anti-corruption efforts. This study takes a normative legal approach and concentrates on analyzing pertinent laws and regulations, court records, and scholarly works. This study's data came from secondary sources including books, scientific journals, and reports from anti-corruption organizations, as well as primary sources like relevant laws and regulations. It is anticipated that this investigation will provide a deeper insight of the effectiveness of the law in eradicating corruption in Indonesia and to find aspects that need to be improved in the existing legal system. Thus, this study can provide academic contributions and practical recommendations for policymakers to strengthen the eradication of corruption in Indonesia. In addition to analyzing the legal framework and challenges, this study also explores the role of public awareness and participation in the fight against corruption in Indonesia. Public involvement, such as through the reporting of corrupt activities and participation in anti-corruption campaigns, can significantly contribute to strengthening anti-corruption efforts.

This study aims to analyze the influence of demographic factors on the compliance of income tax (PPh) reporting among elementary school teachers in Padang City. Compliance with income tax reporting is crucial in supporting a sound and fair tax system. The demographic factors examined in this study include age, education level, and length of teaching. These three factors were chosen because they have the potential to influence teachers' level of understanding and awareness regarding their tax obligations. A quantitative approach was used in this study using a survey method conducted in Padang City. Data collection was conducted by distributing questionnaires to 39 respondents who were elementary school teachers in the area. The distributed questionnaires contained questions related to demographic factors and income tax reporting compliance. The collected data were then analyzed using a normality test and multiple linear regression to examine the influence of demographic factors on PPh reporting compliance. The results of the normality test showed that the data obtained were normally distributed, meaning the collected data could be used for further analysis. A multiple linear regression test was used to determine the simultaneous influence of demographic factors on PPh reporting compliance. The results of the analysis showed that demographic factors simultaneously had a significant effect on PPh reporting compliance among elementary school teachers in Padang City. This indicates that teachers' demographic characteristics, such as age, education level, and length of teaching, are closely related to their awareness of reporting income tax. Partially, the test results indicate that age and education level significantly influence compliance with income tax reporting. Older teachers tend to have a better understanding of tax obligations, while teachers with higher education levels are also more aware of the importance of reporting their taxes correctly.

This literature review investigates the influence of fair value accounting (FVA) on enhancing financial transparency, particularly within the evolving context of digital assets. By analyzing 103 peer-reviewed articles, the study evaluates how FVA facilitates automated, real-time, and market-based disclosures. It identifies FVA as a tool for increasing investor trust and improving the clarity of financial statements by aligning valuations with current market conditions. The review also highlights the specific challenges of applying FVA to decentralized and volatile digital assets such as cryptocurrencies and non-fungible tokens (NFTs). Although FVA contributes to more transparent and relevant reporting, the implementation of FVA for digital assets is hindered by several critical issues. These include inconsistent valuation methodologies, lack of standardized regulatory guidance, susceptibility to market manipulation, and technological limitations in tracking asset value across decentralized platforms. Furthermore, the rapid pace of innovation in digital finance outstrips the adaptability of existing accounting standards and legal frameworks, creating a gap that weakens the consistency of fair value assessments. The review proposes the integration of FVA within a broader theory of decision-making under uncertainty, emphasizing the need for adaptive and digitization-responsive accounting practices. It suggests practical frameworks that align valuation procedures with the unique characteristics of digital assets while ensuring compliance with emerging regulations. This research encourages ongoing examination and policy innovation to ensure that FVA continues to support transparency and informed decision-making in a dynamic financial landscape.

This study aims to improve the performance of roadside supervision services for Baggage Towing Tractor (BTT) movements at Kualanamu International Airport, Deli Serdang. The research background is based on the high level of operational risk on the airside, which requires strict supervision of Ground Support Equipment (GSE) vehicles. The method used is descriptive qualitative with data collection techniques in the form of direct observation, semi-structured interviews, and field documentation. The results of the study indicate that violations of Standard Operating Procedures (SOP) such as excessive speeding, inappropriate lane use, and compliance with procedures are still common. The main causes include lack of training, weak monitoring systems, and low awareness of safety culture. From the results of the observation, it was found that supervision is still manual and not optimally supported by monitoring technology such as CCTV with a real-time integration system. In addition, the number of supervisory personnel is also not able to cover the entire service area of the road which is quite extensive, especially during peak operating hours. The lack of a firm reward and punishment system also contributes to the low discipline of BTT drivers. Interviews with several BTT operators showed that they have not received regular safety training, and most do not understand the importance of complying with established signs or markings. Therefore, it is recommended that airport authorities implement a monitoring system through the use of sensor-based technology and GPS tracking, as well as increase the intensity of occupational safety training. Furthermore, a dedicated unit should be established to continuously monitor GSE movements and integrate a digital reporting system to ensure prompt action on violations. Improving safety culture can also be achieved through internal campaigns and ongoing outreach.

This study aims to improve the understanding of village asset management, reporting, and utilization among officials in Tapak Gedung, Bengkulu, Indonesia. Conducted through a community service program, it involved training and mentoring to enhance officials' capacity to manage village assets according to legal regulations. The program included workshops, discussions, and feedback to assess participants' understanding of asset management and its role in community welfare. The study found significant improvements in participants' knowledge and skills, particularly in managing and reporting village assets like land and buildings. The findings highlight that training in asset management and reporting is essential for promoting transparency, accountability, and informed decision-making in village governance. However, challenges such as limited infrastructure and varying participant comprehension were encountered. The study emphasizes the need for continued support and capacity-building for sustainable asset management in village development. It is limited to one village and does not address challenges faced by others in Indonesia.

Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.

This study aims to analyze the development, effectiveness, challenges, and research gaps in the implementation of anti-corruption education globally during the 2015–2025 period. Employing a Systematic Literature Review (SLR) guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, the study systematically identified, evaluated, and synthesized 37 peer-reviewed articles indexed in the Scopus database. The findings indicate a significant increase in both academic publications and the implementation of anti-corruption education programs worldwide. These programs adopt diverse approaches, including curriculum integration, the use of digital media, and participatory learning strategies. Evidence of program effectiveness is reflected in behavioral changes and long-term social impacts reported in several studies. However, the review also reveals persistent challenges: cultural (social norms tolerant of corruption), structural (absence of national standards or policy frameworks), and technical (limited access to technological infrastructure). Furthermore, the research landscape shows notable gaps, such as the lack of longitudinal studies, minimal focus on vulnerable groups (e.g., children with disabilities), and underutilization of emerging tools like artificial intelligence (AI) and big data analytics. Future research is recommended to adopt interdisciplinary perspectives, develop context-based learning modules, and leverage advanced technologies to enhance engagement and scalability. Overall, the findings highlight the urgency of implementing holistic and adaptive strategies to strengthen the role of education in combating corruption at various levels of society.

This study aims to analyze the role of the Terminal Inspection Service (TIS) Unit in supervising landside facilities at Minangkabau International Airport. Landside facilities include passenger terminals, drop-off areas, parking lots, and other public spaces that serve as key interaction points between airport services and users. Effective supervision of these areas is essential to ensure safety, comfort, and order within the airport environment. A qualitative descriptive approach was employed in this research, with data collected through field observations, in-depth interviews with TIS personnel and related stakeholders, as well as documentation analysis of existing regulations and supervision procedures.The findings reveal that the TIS Unit plays a strategic role in maintaining service quality and the security of landside facilities. This role is carried out through regular monitoring activities, early detection of potential disruptions, and the handling of various violations in public areas. However, the implementation of TIS duties still faces several challenges. These include limited personnel, which restricts comprehensive supervision of all areas; slow response from relevant units when operational issues are reported; and low discipline and compliance among service users, which further complicates enforcement efforts.To enhance the effectiveness of supervision, this study proposes several recommendations. These include strengthening inter-unit coordination within the airport, providing ongoing training for TIS personnel to improve competency and responsiveness, and implementing an integrated digital reporting system to streamline reporting and follow-up processes. Such measures are expected to support more optimal and sustainable supervision of landside facilities at the airport.

This study aims to analyze the implementation of risk management at PT API, identify the challenges faced during the process, and evaluate its impact on the company’s financial performance. A qualitative research approach was employed, with data collected through in-depth interviews, direct observation, and documentation review. The data were obtained from managers and staff of the Quality, Risk, and Performance Management unit, providing comprehensive insights into the risk management procedures applied within the company. The findings reveal that PT API has implemented risk management in accordance with the ISO 31000:2018 framework. The processes of risk identification, analysis, evaluation, and mitigation are carried out systematically. However, several challenges were identified that hinder effective implementation. These include reliance on manual monitoring systems, which are prone to errors and delays in reporting, and the lack of widespread awareness of risk culture across all work units. This uneven awareness results in suboptimal employee participation in risk identification and reporting. Nevertheless, the implementation of risk management has shown a positive impact on the company's financial performance. With structured risk treatment and appropriate mitigation strategies, the company has been able to reduce potential financial losses and improve operational efficiency. This is reflected in more controlled budget management and more cautious decision-making based on risk analysis. Overall, the study emphasizes that consistently and thoroughly applied risk management not only functions as a control mechanism but also contributes significantly to the financial stability and sustainability of the company. Therefore, the enhancement of digital monitoring systems and the strengthening of risk awareness across all departments are crucial aspects that need to be addressed moving forward.This research highlights the strategic value of risk management in supporting organizational resilience and financial health, offering practical insights for companies seeking to optimize their risk governance frameworks.

This study aims to analyze the implementation of Value Added Tax (VAT) calculation, payment, and reporting at PT. PMP during the 2023 tax year. This study uses a qualitative descriptive approach with data collection techniques through interviews, direct field observations, and documentation studies of the company's tax archives and financial reports. The main focus of the study is to determine the extent of the company's compliance with tax regulations issued by the Directorate General of Taxes. The results show that PT. PMP has carried out its tax obligations in accordance with applicable laws and regulations, including the use of the e-Faktur application for issuing electronic tax invoices and e-Filing for reporting VAT Periodic Tax Returns. In the VAT calculation process, the company systematically classifies output and input tax invoices. However, several conditions of overpayment and underpayment were found due to the dynamic variation between output and input VAT, especially in transactions involving discounts and sales returns. Tax payments were generally made on time through the online billing system, although there was a two-day delay in one tax period due to internal administrative constraints. While reporting is consistent each month, several input errors due to human error were still found, such as incorrectly entered Tax Invoice Serial Numbers (NSFP) or transaction values. These errors were then corrected through the Periodic Tax Return correction mechanism. Overall, the company has demonstrated a strong commitment to fulfilling its tax obligations, but improvements are still needed, particularly in coordination between tax divisions, data validation prior to reporting, and increasing human resource capacity in utilizing the tax information system.

This study examines criminal liability for the crime of exhibitionism in Indonesia and the forms of protection provided to its victims. Exhibitionism is a deviant behavior in the form of exposing genitals to others without consent, which is classified as a form of sexual harassment. Although often considered a minor act or even just "fun", exhibitionism has serious psychological impacts on victims, such as trauma, fear, anxiety, and long-term mental disorders, especially if it occurs repeatedly or is experienced by minors. From a legal aspect, the crime of exhibitionism can be prosecuted through several articles in the Criminal Code (KUHP), including Article 281 which regulates indecent acts in public, and Article 289 if the exhibitionism is carried out with violence or threats of violence. In addition, Law Number 44 of 2008 concerning Pornography can also be used as a legal basis, especially if the exhibitionism is carried out through digital media. If the victim is a child, Law Number 35 of 2014 concerning Child Protection will increase the perpetrator's punishment. The criminal liability of exhibitionists depends heavily on their mental state. Under Indonesian criminal law, a person can only be held criminally responsible if they are legally capable of being held accountable. If a perpetrator is proven to have a serious mental disorder based on a psychiatric expert's testimony, they may be subject to special measures instead of criminal punishment, such as rehabilitation in a mental hospital. Protection for victims of exhibitionism must be comprehensive. This includes facilitating the reporting process to authorities, prompt handling by law enforcement, providing counseling or psychological support, protecting the victim's identity, and educating the public to prevent exhibitionism. Integrating legal aspects, mental health, and public education is crucial in breaking the chain of this crime.

Transparent, accountable, and efficient regional financial management is a key responsibility in ensuring good governance. One of the government’s efforts to realize this is through the implementation of an accounting information system known as the Regional Government Information System SIPD, which plays a critical role in planning, budgeting, and financial reporting within local governments. However, the success of SIPD implementation depends not only on the quality of the system itself, but also on the level of user acceptance and usage. This study aims to examine the influence of perceived usefulness, perceived ease of use, and trust on the acceptance of SIPD use at the Regional Financial and Asset Management Agency BPKAD of Karangasem Regency. The sample was determined using non-probability purposive sampling, with 36 employees who use SIPD as respondents. Data analysis was conducted using multiple linear regression analysis. The results indicate that perceived usefulness, perceived ease of use, and trust have a positive effect on SIPD acceptance. This suggests that when the system is perceived to improve performance, productivity, and effectiveness; simplify tasks; be easy to use, understand, and learn; enhance user skills; be trustworthy; and provide security and protection, user interest, satisfaction, and usage frequency will increase. Theoretically, this study supports the Technology Acceptance Model TAM in explaining the influence of perceived usefulness, perceived ease of use, and trust on SIPD acceptance. Practically, the findings can be used as input and evaluation material for further SIPD development.

This training aims to enhance the skills of students at SMK Pangeran Antasari in using Microsoft Access as a tool for data processing. In today's digital era, mastering database software is a crucial competency, especially for vocational school students who are being prepared to enter the workforce. The training methods included lectures, demonstrations, and hands-on practice using a participatory approach. The materials covered an introduction to databases, table creation, relationships between tables, queries, forms, and basic reporting. The results of the training indicated an improvement in students' understanding and ability to process data using Microsoft Access. Through this program, students are expected to gain practical knowledge in managing data systematically and efficiently, as well as applying it in academic tasks and real-world industry settings.

This community service activity was motivated by the need for an efficient and structured library management system at MI Hidayatul Ulum. Previously, book recording, borrowing, and reporting were done manually, creating administrative challenges and limiting access to information for students and teachers. To address these challenges, the community service team implemented a web-based library information system designed to simplify collection management, facilitate book searches, and expedite the borrowing and return process. The implementation method included partner needs analysis, system design and installation, training for staff and teachers, and evaluation of implementation results. The system was designed to be accessible through the school's local network with a simple and user-friendly interface. Training was provided to ensure the school was able to utilize and manage the system independently. The results showed that the implementation of this information system improved library management efficiency and expanded user access to information. Teachers could more easily monitor book collections, while students found it easier to search for and borrow books. Furthermore, the system accelerated administrative processes and reduced the risk of recording errors. Another positive impact was the growth of a technology-based literacy culture within the madrasah. With the availability of faster book search and borrowing services, students' interest in reading increased. A participatory approach involving schools from the planning stage through evaluation ensures that the resulting solutions meet needs and can be implemented sustainably. This community service activity is expected to serve as a model for implementing simple technology that has a real impact on improving the quality of basic education services.

This study aims to analyze the effect of the level of implementation of accrual-based International Public Sector Accounting Standards (IPSAS) on the fiscal transparency of the central government. In addition, this study also examines the differences in the level of IPSAS implementation among OECD, non-OECD, and BRICS countries. The study sample consisted of 20 countries selected through a purposive sampling technique based on three main criteria: (1) the central government has used accrual-based financial reports, either partially or fully; (2) the country has implemented IPSAS for more than five years; and (3) the country is listed in the Open Budget Survey. This study uses panel data covering the years 2015, 2017, 2019, 2021, and 2023. The independent variable in this study is the level of implementation of accrual-based IPSAS as measured by three main indicators: commitment to accruals, accrual reporting, and accrual policies. Meanwhile, the dependent variable, fiscal transparency, is measured using the Open Budget Index score, which reflects the level of openness of the central government budget to the public. The analysis was conducted using panel data regression with a random effects model approach. The results show that the level of accrual-based IPSAS implementation has a positive effect on fiscal transparency, but this effect is not statistically significant. However, there are significant differences in the level of IPSAS implementation among OECD, non-OECD, and BRICS countries. This finding indicates that IPSAS implementation in various countries is influenced by different institutional factors and fiscal capacities, thus requiring strong institutional support to promote more effective fiscal openness.