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Developing research and community service (P2M) applications is crucial in enhancing efficiency and accuracy in managing related data at higher education institutions. This research aims to design a web-based application that simplifies the data management process for research, community service, and associated activities at Universitas Informatika dan Bisnis Indonesia (UNIBI). The research engaged the Rapid Application Development (RAD) methodology to actively incorporate stakeholders throughout the application development lifecycle, thereby guaranteeing alignment with their requirements. The results showed that the developed Application effectively resolved inaccurate data displays, manual data collection, and inefficient validation processes. Key features include a more accurate dashboard, an automated article validation tool integrated with Google Scholar, and streamlined submission community service activities. The activity submission process enhances operational efficiency and improves transparency and accountability in managing academic data. This research contributes to the broader adoption of digital solutions in educational administration, offering significant improvements in data accuracy and management at UNIBI.

This study examines the transformation of zakat law from a purely textualist Sharia approach to its institutionalization within the framework of the modern state. The research is motivated by the evolving practice of zakat, which is no longer solely based on classical legal texts but is now regulated and managed institutionally by the state to ensure effective and equitable distribution. The aim of this study is to analyze the process and implications of this paradigm shift in zakat law. The research employs a qualitative method through literature review and normative legal analysis of zakat regulations in Indonesia. The main findings indicate that the institutionalization of zakat improves accessibility, transparency, and accountability, while also presenting challenges in maintaining alignment with core Sharia principles. The implications of this research are significant for policymakers and zakat institutions in developing an adaptive and sustainable zakat legal system.

The purpose of this journal is to provide socialization and education to the people of Sumberejo Village about political violations and the role of society in organizing regional elections. Participatory supervision plays an important role in realizing democratic leaders. Community participation that takes part in this regional election can produce integrity, credibility of organizers, transparency of organizers and accountability of election results. The method used by students is to use the socialization method by inviting members of the KPU, the people of Sumberejo Village, the Sumberejo Village apparatus, the Sub-district Panwas, and the Sumberejo Village PPS. The communication tools used by students to deliver the material are using Powerpoint and Projectors. With this socialization, it is hoped that all elements of society and government can work together to carry out regional elections fairly and in a focused manner.

The purpose of this study is to assess how the Financial Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM) has improved the quality of financial statements of businesses in Lakarsantri Sub-district. Using a survey-based quantitative research methodology, information was collected from 40 MSME respondents through questionnaires. Partial Least Square (PLS) analysis was conducted on the data using WarpPLS software version 8.0. The results show that the implementation of SAK EMKM significantly improves the readability, consistency, accuracy, and conformity with accounting standards of MSME financial statements. The results suggest that the application of correct accounting principles can improve the financial transparency and accountability of MSMEs by having a favorable impact on the quality of their financial statements. This study also shows that to support MSMEs' access to financial resources and foster sustainable local economic growth, it is necessary to continue promoting the understanding and application of SAK EMKM. This study also provides strong empirical support for the importance of applying sound accounting principles to produce reliable and quality financial statements.

The rapid development of information technology in the digital era has presented new challenges in the protection of personal data. The government as the state administrator has a constitutional obligation to protect the rights of citizens, including the right to privacy. This study aims to analyze the form of government legal accountability in ensuring the protection of people's personal data amidst the increasing threat of information leaks and protection. The research method used is normative juridical with a regulatory-legislative approach as well as case studies and also the opinions of relevant experts. The research findings show that although there are legal instruments such as Law Number 27 of 2022 concerning Personal Data Protection, the effectiveness of its implementation is still limited by a number of factors, including weak supervision. The results of the analysis show that although regulations such as the Personal Data Protection Law have been present, implementation in the field still faces various obstacles, both in terms of law enforcement, public digital literacy, and transparency of permits. The government has a responsibility not only normatively, but also factually to protect personal data through policies that favor the public interest. The government is required not only to form regulations, but also to carry out supervisory and enforcement functions effectively and accountably, and sustainably in order to protect fundamental rights. Therefore, the government's legal responsibility must be realized through consistent real actions in ensuring the security of personal data in the digital era.

The Corruption Eradication Commission (KPK) plays a crucial role in combating corruption in Indonesia. This institution was established to address various corruption cases involving public officials, with the aim of increasing transparency, accountability, and justice in government administration. However, KPK faces numerous challenges in carrying out its duties, such as revisions to laws that limit its authority and obstacles in coordination with other law enforcement agencies. The factors causing corruption in Indonesia are complex, including weak oversight, a permissive culture towards corruption, and lack of transparency in state budget management. KPK not only focuses on taking action against corruption perpetrators but also strives to recover state losses through asset confiscation mechanisms. Despite this, KPK's effectiveness in combating corruption is often hindered by both internal and external challenges. Therefore, it is important to continuously strengthen coordination among law enforcement agencies and encourage legal reforms to enhance this institution. With stronger commitment from all parties, corruption eradication in Indonesia can be more effective, leading to a clean government free from corruption practices.

This study aims to analyze the violation of professional accounting ethics in the case of PT Hanson International Tbk (MYRX), a public company involved in financial statement manipulation and bond default. The research adopts a qualitative approach using a case study method, based on secondary data from financial reports, media coverage, and official documents from financial authorities. The findings indicate serious breaches of ethical principles in the accounting profession, including integrity, objectivity, and professional competence. These violations had significant impacts on investor trust, capital market stability, and the reputation of the accounting profession. Moreover, the case highlights the urgent need for stronger supervision, reforms in financial reporting practices, and the integration of ethical values in accounting activities. This study contributes to a deeper understanding of the importance of ethics in maintaining transparency and accountability in financial reporting.

This study aims to examine the influence of accountability in village fund allocation, transparency in village governance, and community participation on village development in Jati Kesuma Village, Namorambe Subdistrict, Deli Serdang Regency. The research employed a quantitative approach with a total of 90 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables—accountability, transparency, and community participation—have a positive and significant effect on village development, both partially and simultaneously. Among them, community participation was found to have the most substantial contribution. These findings highlight the importance of good governance practices in village financial management, particularly in promoting participatory development and transparency to enhance sustainable rural development.    

Currently, public trust in the Indonesian National Army (TNI) is decreasing, especially due to issues of accountability, integrity, and meritocracy. In this uncertain situation, the socialization of the TNI Law is a strategic step to improve the image of the TNI in the eyes of the public. Changes to the TNI Law are expected to bring great benefits, especially in increasing transparency, accountability, and the implementation of a meritocratic system in the TNI structure. However, the public wants to ensure that these changes are truly far from the practice of injustice and personal interests within the TNI. This study aims to see how effective the socialization of the TNI Law is in overcoming the crisis of public trust. In addition, this study also produces various views on the implementation of the TNI Law and assesses how the socialization of the Law can affect public perceptions of professionalism and trust in the TNI. The results of a simple linear regression test show that the socialization of the TNI Law has a significant effect on the level of public trust, with a sig value (0.001). The R Square value of 0.301 indicates that the socialization of the TNI Bill is able to explain 30.1% of the variability in public trust, while the rest is influenced by other factors outside the model. Thus, socialization that is carried out openly, participatively, and accountably is an important step in bridging the current crisis of trust. The findings of this study provide critical insights and are expected to be implemented effectively to improve public trust in the TNI institution in the future.    

This study analyzes the effectiveness of multi-stakeholder collaboration in the implementation of the Complete Systematic Land Registration (PTSL) program in Bunut District, Pelalawan Regency. The PTSL program as a government effort to provide legal certainty over land ownership requires cooperation from various stakeholders in its implementation. With a qualitative approach and case study design, this study uses the collaborative governance framework from Emerson et al. (2012) to analyze three main dimensions of collaboration: principled engagement, shared motivation, and capacity for joint action. Data were collected through in-depth interviews with 27 informants, participant observation, focus group discussions, and documentation studies. The results of the study indicate that multi-stakeholder collaboration in the implementation of PTSL in Bunut District shows varying effectiveness in various dimensions. In the principled engagement dimension, collaboration is quite effective in the aspects of discovery and definition, but is still limited in the aspects of deliberation and determination. In the shared motivation dimension, there are limitations in building mutual trust and understanding between the community and technical agencies. Meanwhile, in the capacity for joint action dimension, there are strengths in the aspects of procedural arrangements and leadership, but significant limitations in the aspects of knowledge and resources. Supporting factors for collaboration include political commitment, community awareness, the role of traditional leaders, effective communication platforms, and academic involvement. Meanwhile, inhibiting factors include differences in interests between stakeholders, limited technical capacity at the village level, communication and coordination problems, historical land complexity, and budget constraints. The study recommends strategies to increase the effectiveness of collaboration through strengthening multi-stakeholder forum institutions, developing technical capacity, increasing transparency and accountability, developing effective conflict resolution mechanisms, strengthening the role of village governments, and allocating adequate resources. The research findings contribute to the development of collaborative governance theory in the Indonesian context, especially in rural areas with unique socio-cultural characteristics.  

With the emergence of a vast internet network, the 4.0 industrial revolution is transforming human lifestyles from conventional to modern and impacting various aspects of life, such as culture, social, and economy. The Pulang Pisau District Court uses the e-Court application, which consists of four main features: online case registration (e-filing), fee payment (e-Payment), electronic summons (e-summons), and online conference (e-ligation), launched by the Supreme Court on October 13, 2018. Data collected from various sources in this research were gathered through a qualitative literature study approach. The focus of the research is on how the e-Court application can enhance the efficiency and ease of accessing legal services for the community. The research results show that the electronic court system not only speeds up the legal administration process but also enhances the transparency and accountability of the judicial system. By launching this application, the Supreme Court is making a significant change in the reform of Indonesia's judiciary, making the judicial system cheaper, faster, and simpler for all citizens. It is hoped that the e-Court application can meet the global community's needs to face legal challenges in the digital era.

This research examines innovations in development administration through the application of technology to enhance transparency and accountability in governance processes. Using a case study approach across three regional governments in Indonesia, the study analyzes the implementation of information and communication technologies (ICTs) in public administration systems. Data was collected through semi-structured interviews with 45 stakeholders, direct observations of e-governance platforms, and analysis of implementation reports. The findings reveal that strategic technology deployment can significantly improve communication channels between government and citizens, increase public participation in development processes, and strengthen accountability mechanisms. However, successful implementation depends on institutional readiness, human resource capacity, and appropriate regulatory frameworks. This research contributes to understanding how digital transformation can support good governance principles in developing contexts while highlighting implementation challenges that must be addressed for technology-driven administrative reforms to succeed.

Digital bureaucracy is a new bureaucratic system that arises because of globalization, as well as a substitute for the classic bureaucratic concept, namely paper-based bureaucracy. Digital bureaucracy has a role in improving the good governance system, by increasing the four indicators of good governance principles, namely transparency, accountability, efficiency and effectiveness. Indonesia can take advantage of the existing demographic bonus. Human resource management as the foundation for running the digital governance wheel is an important key. Adoption of technology in various public service sectors and supported by human resources with high digital adaptability is expected to increase the competitiveness of our governance. The state has a goal in realizing the welfare of its people. So that the state needs to do various things in meeting the needs of the community through the implementation of public services. In order to meet the needs of the community to run well, the urgency related to the quality of public services is very large. As for what affects the quality of public services, one of them is internal factors, namely discretionary authority,actions determined, carried out by government officials to overcome concrete problems faced in the administration of government in terms of laws and regulations that provide choices, do not regulate, are incomplete or unclear,there is government stagnation. Discretion is used by the government for and on behalf of positions, carried out within the formal environment of the authority of government officials, its implementation is directed at effectiveness and efficiency, and must be in accordance with AUPB, and based on the principle of rationality. Any use of government officials' discretion is aimed at facilitating government administration, filling legal voids.

It is well known that the fiscal federalism pattern that the military imposed on the country disregards the source of money and productivity. This study assessed Nigeria's fiscal federalism. in an effort to pinpoint the trouble spots. The survey research approach was used. The Z-test was used to assess the data gathered from the questionnaire. The results showed that the government-appointed commissions' recommendations on fiscal federalism had little effect on the economy because of a number of issues, including the 1999 constitution's flaws and the numerous issues with fiscal federalism that have resulted in the duplication of government operations and the waste of public funds. Nonetheless, among other things, it is advised that public officials follow the Nigerian fiscal responsibility bill and due process in order to guarantee an effective and sound fiscal federalism in Nigeria. Furthermore, it is important to make sure that all levels of government follow the constitutional provisions on budgetary relations, accountability, and transparency. Establishing a National Fiscal Commission is also advised in order to improve intergovernmental cooperation and understanding in ways that encourage communication between actors in the federal, state, and municipal governments.

The study examines Nigeria's resource allocation and usage as the gap in the country's pursuit of sustainable progress. The primary goal of the study is to investigate how Nigeria has struggled to achieve the Sustainable Development Goals (SDGs) due to inefficient use and distribution of financial, human, and material resources. Human and material resources are essential in every aspect of a company. An organization's ability to advance in all directions might be hindered by poorly managed human and material resources. Resources management offers a systematic assessment, requisitioning, and approval process for the evaluation and acquisition of products, equipment, and resources. The goal of resources management is to continuously seek opportunities to reduce costs and improve performance through the cost-effective selection and standardization of products, equipment, and related processes. A successful and efficient local government system will be preceded by well-managed human resources and material resources. while preserving or raising the standard of the services and care that are offered to the public. Subjectivism serves as the ontological orientation in this study, which employs a qualitative approach grounded in interpretivist philosophy. According to the study's findings, corruption, ethnic prejudices, poor governance, a lack of accountability, a lack of transparency, and unnecessary expenditure on pointless activities have all contributed to Nigeria's egregious inefficiency in resource allocation and use. According to the study's conclusion, Nigeria would be headed toward sustainable development if appropriate project planning, implementation, monitoring, and evaluation were done transparently and resources were used and distributed effectively. Therefore, the report suggests that Nigeria adopt economic and technical efficiencies in the distribution and use of its resources in order to achieve the aims of sustainable development.

Budget planning in Islamic educational institutions is a crucial factor in ensuring the sustainability and effectiveness of financial management. This article analyzes the strategies for preparing budget plans in Islamic educational institutions from operational and technical perspectives. Proper planning ensures the optimal allocation of resources to support the learning process, facility maintenance, and quality improvement in education. This study highlights the importance of transparency, accountability, and the use of performance-based approaches in budget management. Additionally, government regulations, stakeholder involvement, and the utilization of technology are key factors in enhancing the efficiency and effectiveness of budget planning in Islamic education. The findings of this study are expected to provide insights for Islamic education administrators in developing a more structured and sustainable financial strategy.

The alignment of budget planning with funding sources is a crucial aspect of financial management in Islamic educational organizations to ensure operational sustainability and improve the quality of educational services. This study aims to analyze strategies that can be implemented in drafting and adjusting budget plans with various funding sources, such as government funds, zakat, infaq, waqf, community donations, and student contributions. This research employs the library research method, which involves collecting and analyzing various literature related to Islamic educational financial management. The results indicate that the principles of efficiency, effectiveness, transparency, and accountability must be applied in managing educational funds to ensure optimal budget utilization. One of the key indicators for maintaining financial balance is the budget balance ratio, which measures the extent to which an organization’s revenue can cover its expenditures. If the ratio reaches or exceeds 100%, it indicates a surplus that can be allocated for institutional development. However, if the ratio is below 100%, a deficit occurs that must be addressed immediately through cost efficiency strategies, diversification of funding sources, and optimization of productive waqf assets. This study emphasizes that a systematic and sustainable financial strategy is essential for maintaining the financial stability of Islamic educational organizations. By implementing well-structured budget planning, strict supervision, and diversified funding sources, organizations can ensure financial sustainability and enhance the overall quality of Islamic education. 

Increasingly advanced developments have raised society's demands for quality education, forcing schools to manage their finances more effectively, efficiently, and transparently. Applying appropriate financial management principles is very important to ensure that funds are used optimally, to support the quality of education, and to build trust among all stakeholders. This research examines the principles of financial management in schools, focusing on transparency, accountability, effectiveness, and efficiency in managing educational funds. This research uses a literature review method with data collected from various academic sources such as Google Scholar, JSTOR, and ProQuest. The collected data was analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and concluding. Source triangulation was used to test the validity of the data. The results of this research underscore the importance of implementing the principles of transparency, accountability, effectiveness, and efficiency in school finance management. 1) Transparency ensures the disclosure of financial information to all stakeholders. 2) Accountability requires clear responsibility in the management of funds. 3) Effectiveness is determined by the extent to which funds support the achievement of educational goals, and 4) Efficiency emphasizes the optimal use of resources at minimal cost. By applying these financial management principles, schools can build trust, maximize returns on expenditures, and ensure that educational services are of high quality and sustainable. Proper application of these principles is an essential step for the success and sustainability of schools.

In today's competitive and dynamic business world, budgeting is no longer viewed solely as an administrative tool but has evolved into a crucial strategic instrument for organizational planning and decision-making. This study aims to explore the strategic role of budgeting in supporting the achievement of organizational goals, particularly through the alignment of short-term and long-term strategies. The method used is a literature study by examining various financial management theories and budgeting practices in several industrial sectors. The results of the study indicate that strategic budgeting can provide clear direction in resource allocation, organizational priority setting, and performance evaluation. In addition to being a control tool, the budget also functions to strengthen coordination between work units and support data-based decision-making. The participation of various stakeholders in the budgeting process plays a crucial role in increasing accountability, transparency, and a sense of ownership in achieving organizational goals. The integration of budget and strategy enables organizations to be more adaptive and responsive to the dynamics of the external environment. Thus, a flexible and participatory budgeting approach is essential so that the budget is not merely a static document but also a dynamic tool in supporting sustainable competitive advantage. This research concludes that strategically oriented budgeting significantly contributes to organizational effectiveness and success in achieving long-term goals.

The archiving of case documents that have obtained permanent legal force (inkracht) at the State Administrative Court (PTUN) of Banjarmasin is a crucial aspect of judicial administration, serving to maintain the accuracy of legal documentation while supporting transparency and accountability within the judicial system. This process includes the recording, storage, and disposal of documents in accordance with applicable regulations, as stipulated by the Supreme Court and national archival regulations. From the perspective of Public Administration Theory, archival management must be conducted systematically and based on regulations to enhance the efficiency and effectiveness of judicial services. Meanwhile, according to the Theory of Judicial Transparency and Accountability, information openness in archival management plays a significant role in building public trust in the judiciary. Although PTUN Banjarmasin has implemented an archiving system that complies with established standards, challenges in the digitalization of archives remain an obstacle, particularly in terms of technology optimization and human resource readiness. Therefore, strengthening digital-based archival systems and enhancing judicial administrative capacity are strategic measures to improve document management efficiency, reduce the risk of loss or damage to physical archives, and reinforce judicial transparency and accountability.