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This research empirically investigates the important distinction between fraud identification and forensic accounting in the Nigerian public sector. The study utilized a research survey design with a sample size of 100 respondents, including accountants and auditors from four ministries selected from the Federal Capital Territory (FCT) of Abuja, Nigeria. The primary statistical method employed to test the hypotheses was Analysis of Variance (ANOVA). The research found that forensic accounting is an effective tool in detecting fraud within the Nigerian public sector. It was also revealed that there is a strong correlation between forensic accounting and litigation support services, which play a crucial role in Nigerian courts in handling fraud cases. Additionally, the study highlights the role of forensic accounting in preventing fraudulent activities by enhancing transparency and accountability. Based on the findings, the study recommends that the public sector adopts a robust and transparent accounting system that ensures effectiveness in fraud detection and prevention. Furthermore, there is a need for continuous improvement in the internal control systems within government agencies to detect and prevent fraudulent behavior proactively. The research also stresses the importance of public sector officials embracing core values such as integrity, objectivity, fairness, and accountability in their operations. Finally, it is crucial for forensic accountants to receive specialized training in forensic accounting techniques and procedures to better detect and resolve fraud cases in the public sector. These actions will contribute to reducing fraud levels and improving the overall governance of Nigeria’s public sector.

This study aims to describe and analyze: Governance of BUMDes based on reinventing local government. This study uses a qualitative approach with a multiple case study design. This research was conducted in three locations with BUMDes that have different levels of performance: BUMDes Tirta Mandiri (Ponggok Village, Klaten, Central Java): For example, BUMDes are successful. Sumber Rejeki BUMDes (Sumberagung Village, Jember, East Java): As an example of BUMDes with medium performance. BUMDes Tani Makmur (Sukorejo Village, Malang Regency, East Java): As an example of BUMDes that are still developing. The data obtained were analyzed qualitatively using the thematic analysis method. The stages of data analysis are as follows: (1) Data Collection (2) Transcription and Coding: (3) Thematic Analysis: (4) Data Triangulation. The results of the study show that BUMDes Governance based on local government reinventing includes Community Participation: Encouraging active community involvement in the decision-making process. Community participation in the management of BUMDes refers to four participations, namely (1) participation in planning, (2) participation in program implementation, (3) participation in assessment and evaluation, and (4) participation in the utilization of results. Transparency in governance refers to openness in providing information related to the management of BUMDes to the public. Document accessibility available, Complete and clear information, Open management processes, Regulatory framework that ensures transparency, Information written and communicated to stakeholders. Accountability in governance refers to legal accountability, process accountability, program accountability. BUMDesa innovation as a new idea aims to initiate, improve and improve community entrepreneurship. Innovation in products and services. Innovation in BUMDes includes the creation of new products, improving the quality of existing products, and developing services that are relevant to the needs of the community and the market. Service innovation includes improving ways of providing services that are faster, more convenient, or more in line with customer needs.

This study aims to describe and analyze: The Implementation of Good Corporate Governance in Improving Public Services at Blambangan Banyuwangi Hospital.  The type of research used is qualitative research. The data analysis technique in the study uses techniques developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that in principle, the implementation of Good Corporate Governance (GCG) at Blambangan Banyuwangi Hospital has gone well, but there are still things that need to be improved. In the principle of accountability, Blambangan Banyuwangi Hospital has implemented it well. This is shown by the organizational structure and clear duties and responsibilities by providing a job description. The hospital conducts performance evaluations on employees. The reward and punishment system has been implemented in the company well. On the principle of accountability, Blambangan Banyuwangi Hospital is well responsible because nurses and employees carry out their duties based on the law. The hospital delivers LAKIP every year.  In the principle of responsibility, Blambangan Banyuwangi Hospital has accounted for all related resources within the scope of the hospital to comply with the policies and regulations that apply in the hospital. In the provision of services in hospitals, there are duties and functions of each of the related elements in the hospital. On the principle of independence, Blambangan Banyuwangi Hospital has managed services professionally by not including the involvement of the owner's family to make a decision. On the principle of fairness, Blambangan Banyuwangi Hospital has provided an opportunity for all stakeholders to give their suggestions and opinions to advance the hospital.  In the principle of service transparency at Blambangan Banyuwangi Hospital, the availability of service information is substantially adequate and the media for its presentation, the certainty of service time, the cost of e-services that are not transparent and the available service complaint mechanism. Then connected to the website of the hospital, the entity already has a website which contains information about the facilities provided by the hospital and information about the doctors who serve, etc.

The objective of this study is to empirically assess the tactics that the CBN of Nigeria has implemented as the key component of the new naira note policy. The research employed a survey design with a sample size of about fifty (50) responders, comprising accountants and auditors from ten (10) ministries chosen from the Federal Capital Territory (FCT) of Abuja, Nigeria. At the 5% significant level, the hypotheses are tested using analysis of variance (ANOVA). The study's conclusions showed a strong association between forensic accounting and the litigation support service provided by Nigerian courts, as well as the effectiveness of forensic accounting in the country's public sector in identifying fraud. In a similar vein, the CBN of Nigeria uses techniques and policies that work well to stop fraud. Therefore, the study suggests that the public sector implement a continuous improvement in the internal control officers responsible for their acts. It should be mandatory for forensic accountants to receive the necessary training in forensic accounting techniques. In order to lower the prevalence of fraudulent activities in Nigeria, public sector employees should also embrace honesty, accountability, fairness, and objectivity as fundamental moral obligations. This study contributes to the existing literature by highlighting the critical role of forensic accounting in enhancing transparency and accountability within the Nigerian public sector, ultimately fostering a more robust financial environment.

This study aims to evaluate various strategies for optimizing parking fees to increase their contribution to the PAD of Malang Regency. The method used is a combination of primary data collection through direct interviews with the Malang District Transportation Office and secondary data in the form of literature, laws and regulations, and data from BPS Malang District. The results showed that there are 68 official parking spots in Kepanjen, all of which are categorized as Public Parking Lots (TJU) with deposits varying from Rp10,000 to Rp300,000 per week. Planned optimization efforts include digitizing the QRIS-based retribution collection system and improving supervision through regular monitoring, applying strict sanctions, and curbing illegal parking attendants. The Malang District Transportation Office targets to increase the contribution of the parking sector to PAD by 20% per year with a target revenue from public roadside parking services by 2025. The implementation of a comprehensive optimization strategy has implications for increasing the effectiveness, transparency, and accountability of parking management so that it can make a significant contribution to strengthening regional finances.

The attendance system is an important aspect of personnel management that affects the effectiveness and efficiency of an institution's operations. Puskesmas Tarusan in Pesisir Selatan Regency still uses a manual attendance system that is vulnerable to data inaccuracies, real-time tracking difficulties, and potential fraud such as leaving attendance. To overcome this problem, this research aims to design a geolocation-based attendance application that can improve the accuracy of employee attendance recording and reduce the potential for abuse of the attendance system. This application uses a GPS-based geolocation method that allows attendance recording to only be done at a predetermined work location. By utilising this technology, attendance recording becomes more accurate, transparent, and can be monitored in real-time. This application was developed using the Unified Modelling Language (UML) approach for system design and using mobile-based technology to be easily accessed by employees. The test results show that this system is able to improve the accuracy of recording employee attendance and reduce the potential for fraud in attendance. In addition, this application provides convenience for management in monitoring employee attendance efficiently. With the implementation of this system, it is expected that Puskesmas Tarusan can improve transparency, accountability, and effectiveness in personnel management.

This study aims to describe and analyze: the implementation of Good Corporate Governance and how it affects the performance of the Surabaya City Fire and Rescue Service.  The type of research used is qualitative research. The data analysis technique in the study uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and forming and/or refining generalizable theory from case study. The results of the study show that in principle, the implementation of Good Corporate Governance (GCG) at the Surabaya Fire and Rescue Service (Dinas Pemadam Kebakaran Dan Penyelematan - DPKP) has been running well. In terms of administrative transparency, the availability of service information is substantially adequate and the media of its presentation, the certainty of service time and the available service complaint mechanism. Legal accountability and honesty at the Surabaya City Fire and Rescue Service are good.  The Surabaya City Fire and Rescue Service is responsible for carrying out fire and disaster handling tasks. The 7-Minute Time Responsibility implemented by the Surabaya Fire and Rescue Service (DPKP) not only prioritizes response speed in extinguishing fires, but also respects the safety and welfare of all residents. The professionalism of service at the Surabaya City Fire and Rescue Service is shown through service innovation and fire handling. The "Roti 7 Lapis" (Reaction On Time - Roti and Free Fighting Fires Service - Layanan Pemadaman Gratis/Lapis) program from DPKP Surabaya emphasizes its commitment to rewarding citizens more than just prioritizing financial gain or personal excellence. The performance of the service at the Surabaya Fire and Rescue Service (DPKP) is quite good. The achievement of the response time for fire incidents in Surabaya for all incidents is 100%, which is less than 7 minutes.  The achievement of the fire management area of the city of Surabaya is 94% until 2024.  Achievement of Minimum Service Standards of Surabaya City DAMKAR 100% in 2023.

The development of self-reliance among correctional inmates faces challenges in terms of surveillance effectiveness and order within correctional institutions. One of the main issues encountered is the lack of an optimal surveillance system, which can hinder the rehabilitation process and increase the risk of rule violations. To address this issue, a socialization program for the installation of additional CCTV cameras in the Self-Reliance Development Room at Banyuwangi Class IIA Correctional Facility was conducted. The program aimed to enhance surveillance effectiveness, create a safer rehabilitation environment, and encourage behavioral changes among inmates. The methods used in this community service project included needs analysis, coordination with correctional authorities, conducting socialization sessions for officers and inmates, and evaluating the impact of CCTV installation. The results indicate that the installation of CCTV contributes to improving inmate discipline, reducing rule violations, and strengthening transparency and accountability in the rehabilitation process. Additionally, this program fosters the emergence of local leaders among inmates who play a role in maintaining order. These findings align with social control and social learning theories, which emphasize that effective surveillance can shape individual behavior and promote compliance with established norms. In conclusion, the implementation of surveillance technology in the correctional system can serve as a strategic step in supporting inmate rehabilitation and social reintegration.

This study analyzes the transformation of public services in Surabaya City through the implementation of Digital Population Identity (IKD), focusing on efficiency, effectiveness, transparency, accountability, and public participation. Using a qualitative case study method, data were collected through interviews, observations, and document analysis from policymakers, policy implementers, and the community. The findings show a positive impact of IKD on service efficiency and effectiveness, but challenges remain, particularly related to digital literacy. Transparency has improved due to real-time information access. Accountability has increased through digital complaint features, though staff capacity needs enhancement. Public participation has risen. The study recommends enhancing socialization, digital literacy, technological infrastructure, and staff capacity to maximize the benefits of IKD.

The sangosay cooperative is one of the financial institutions engaged in the field of savings and loans providing loan facilities. Where this is the function of cooperatives to support progress and support economic growth. This research was conducted on the Sangosay Cooperative Kupang Branch which carries out savings and loan activities that are quite healthy, starting from an increase in the number of members, borrowers and bad loans. So the purpose of this study is to see the implementation of the internal control system implemented by the Sangosay Credit Cooperative Kupang Branch in supporting the effectiveness of credit provision. The research approach is qualitative descriptive research. collection techniques in two ways: literature study and field. The results of the study concluded that the internal control system implemented  by the Kupang Branch Sangosay Cooperative according to COSO which consists of five elements with components in it are running quite well, Supporting factors related to the implementation of the internal control system in the Kupang Branch Sangosay Credit Cooperative are transparency and accountability while the inhibiting factor is the lack of employees.

Governor's Regulation Number 35 of 2022 regulates the system and procedures for the disbursement of funds within the South Sumatra Provincial Government, including the Education Office. The implementation of this regulation aims to increase transparency, efficiency, and accountability in regional financial management. This study analyzes the extent to which these regulations have been implemented as well as the factors that affect their effectiveness. The research method used is qualitative descriptive with a case study approach at the South Sumatra Provincial Education Office. The results of the study show that the implementation of this regulation has had a positive impact in accelerating the process of disbursing funds and increasing budget supervision. However, there are still several obstacles, such as limited human resources who understand regulations and technical challenges in the financial administration system. Therefore, further training and improvement of financial system infrastructure are needed to optimize the implementation of this regulation.

This study examines the effective role played by corporate governance in promoting e-marketing strategies, through an applied study conducted on Al-Rasheed Bank - Palestine Street Branch. In light of the rapid developments in the digital field, organizations are increasingly relying on e-marketing tools to improve their performance, making it necessary to apply governance principles to ensure the highest levels of efficiency, transparency, and credibility. The study aims to illustrate how governance can contribute to improving the performance of e-marketing in financial institutions, With a focus on Al-Rasheed Bank as an applied model. The study seeks to achieve several objectives, including analyzing the impact of governance mechanisms on e-marketing strategies, and knowing the extent to which the application of governance is related to achieving institutional goals and improving marketing efficiency. It also aims to study how governance contributes to building a transparent and secure relationship between the organization and its customers, which enhances loyalty and expands the customer base. In addition, the study highlights the challenges that organizations may face in applying governance to e-marketing and proposes solutions to address them. The study showed that there is a strong relationship between corporate governance and e-marketing, as governance helps in defining the goals and vision of the organization, which ensures that e-marketing strategies are compatible with the general directions of the organization. Enhancing transparency and accountability also contributes to building customers' trust in the organization, which increases their positive interaction with its marketing strategies. Moreover, governance helps ensure compliance with legal and ethical standards, which enhances the organization's reputation in the market and reduces the legal risks it may face. The study relied on the descriptive and analytical approach to analyze the relationship between governance and e-marketing, with a focus on data related to Al-Rasheed Bank - Palestine Street Branch. A simple random sample of 50 employees from different departments within the bank was selected. Statistical analysis was also used to measure the impact of governance on the efficiency of e-marketing within the organization. The results of the study showed that 84% of employees believe that corporate governance plays a key role in the success of digital marketing campaigns, reflecting a broad awareness of the importance of regulatory frameworks and corporate policies in guiding digital marketing operations. 73% of employees also confirmed that there are clear governance policies within the bank, which enhances confidence in the corporate system. With regard to customer trust, 79% of employees indicated that governance contributes to improving the level of trust in the electronic services provided by the bank, while 73% of them believe that governance positively affects the process of strategic decision-making in e-marketing. Also, 71% of employees reported that there is an effective system to monitor the performance of digital marketing campaigns, which helps to evaluate performance and improve strategies based on the results achieved. However, the study noted that there are some challenges facing the implementation of governance in the field of e-marketing. 33% of employees indicated that there is a lack of regular training programs on governance practices, which may negatively affect the effectiveness of their implementation. 38% of respondents also showed weakness in the mechanisms for evaluating the effectiveness of governance in improving e-marketing. In addition, 45% of employees indicated that there are gaps in communication between the governance department and the e-marketing department, which calls for improving channels Communication to ensure the integration of efforts between different departments. Based on these results, the study provided a set of recommendations aimed at improving the application of governance in e-marketing. Among these recommendations is the need to organize training workshops to familiarize employees with governance practices and their importance in improving marketing performance. The study also recommended the use of key performance indicators (KPIs) to conduct periodic evaluations and improve marketing strategies based on the results of these evaluations. In addition, the study stressed the importance of strengthening coordination between governance and e-marketing departments to ensure the integration of efforts and achieve Better results. It also recommended updating governance policies to keep pace with developments in the field of e-marketing, in order to contribute to supporting innovation and creativity in digital marketing strategies. In conclusion, the study confirmed that corporate governance plays a vital role in improving the efficiency of e-marketing, which contributes to enhancing customer confidence, achieving regulatory compliance, and increasing the effectiveness of marketing campaigns in financial institutions, especially in Rasheed Bank. She also stressed the importance of developing periodic training and evaluation strategies to ensure the optimal application of governance principles, in a way that enhances the performance of institutions in the changing digital environment.

This thesis discusses the authority of Non-Governmental Organizations (NGOs) as external supervisors in the management of the Village Revenue and Expenditure Budget (APBDes) in Mlirip Village, Jetis District, Mojokerto Regency. The purpose of this study is to analyze the extent of the role of NGOs in supervising the management of village budgets, as well as to evaluate the effectiveness and obstacles faced by NGOs in carrying out their supervisory functions. This study uses a qualitative approach with a case study method, involving interviews, observations, and document analysis related to village budget management in Mlirip Village. The results of the study indicate that NGOs have the authority to supervise the planning, implementation, and accountability of the APBDes through various supervisory mechanisms, such as social audits, counseling, and advocacy. However, in practice, NGOs face various obstacles, including lack of community participation, limited resources, and bureaucratic obstacles. Nevertheless, the role of NGOs as external supervisors remains important to encourage transparency and accountability in village budget management, as well as to ensure that the village budget is used in accordance with the needs and objectives that have been set. This study is expected to contribute to the development of more effective village budget supervision mechanisms in the future.   Keywords: , , ,,.

This study analyzes the legal responsibility of road organizers, legal protection for road users, and public participation in the maintenance of provincial roads in East Java. The background of this research is the significant road damage, covering 154 kilometers, which impacts the safety of road users and the smoothness of socio-economic activities. This research is based on Law Number 22 of 2009 on Traffic and Road Transportation (UU LLAJ) and Law Number 38 of 2004 on Roads, which regulate the obligation of road organizers to ensure safe and adequate infrastructure. The research method used is a juridical normative approach with an analysis of legislation, using primary and secondary legal materials, with data collected through library studies and deductive analysis. The results show that the government is legally obligated to repair damaged roads, place warning signs on roads that have not been repaired, and allocate funds to prevent traffic accidents. However, various challenges such as limited budgets and geographic conditions affect the implementation of these obligations. Additionally, the Citizen Lawsuit mechanism grants the public the right to sue negligent organizers. This study recommends strengthening road maintenance management based on risk, improving transparency and accountability, and empowering the public to ensure safe roads that support regional economic growth.

One of the important steps to improve transparency, effectiveness, and accountability in village governance is the digitalization of village assets. This program aims to use digital tools to improve asset management, make data access easier, and help improve decision-making processes. The focus of this study is to support the digitalization of village assets through the creation and implementation of the Smart Village website in Mondoretno Village, Bulu District, Temanggung Regency. The mentoring strategy includes four steps, namely Digital village asset inventory, Collaboration with third parties, Promoting to the community, and Capacity building through feedback. The results of the mentoring show a significant increase in data organization, ease of access, and the ability of village officials to use digital platforms. In addition, the Smart Village website functions as a center for information and administrative activities. This website helps build a more sophisticated and connected village governance system. This study found that digital technology in village asset management is not only possible, but also effective in addressing the problems faced by rural communities. The success of the program in Mondoretno Village provides a model that can be used by other villages that want to change their lives to the computer and internet era.

The proliferation of network information algorithms (NIAs) in contemporary society has sparked significant ethical concerns regarding their societal impact. This study investigates the influence of NIAs on social interactions, decision-making processes, and the perpetuation of structural biases through a multidisciplinary perspective (Ananny, 2023). The findings reveal that while NIAs enhance operational efficiency across various domains, they also introduce ethical challenges, including privacy infringements, systemic inequities, and algorithmic opacity, which threaten social justice. Employing Ananny’s (2023) conceptual framework—which categorizes NIAs into three dimensions: encounters, observation, and probability/temporality—this research deconstructs the operational mechanisms of these algorithms. The analysis demonstrates that NIAs not only replicate historical biases but also engender new forms of discrimination through ostensibly neutral predictive processes. For example, algorithm-driven recruitment systems may perpetuate gender disparities if their training data reflects prior discriminatory practices (Crawford, 2021). This study underscores the inextricable link between technological ethics and societal context, arguing that an overreliance on algorithmic systems risks undermining human autonomy (Zuboff, 2019). The originality of this research lies in its integration of computational ethics theory with empirical case studies, such as the deployment of NIAs in mass surveillance, where privacy is often compromised in pursuit of perceived security. To ensure academic rigor, the arguments are developed through a critical comparison with prior research (e.g., Mittelstadt et al., 2016), while avoiding redundancy in phrasing or structure. Scholars such as Floridi (2019) emphasize the necessity of algorithmic transparency in regulatory frameworks. However, critics like Noble (2018) argue that technical solutions alone are inadequate; structural reforms in data governance and corporate accountability are essential to mitigate the misuse of NIAs. In response, this study proposes an ethical framework that not only addresses technical risk mitigation but also incorporates civic participation in algorithmic decision-making processes. The ethical implications of NIAs necessitate a holistic approach that integrates principles of data justice, independent algorithmic auditing, and public digital literacy. Future research should explore inclusive models of algorithmic governance, particularly in developing nations where regulatory frameworks often lag behind technological advancements. This study concludes with a reflective inquiry: How can algorithmic accountability be ensured if developers lack transparency regarding data sources and programming logic? By addressing these questions, this research contributes to the ongoing discourse on the ethical governance of NIAs and their societal implications.

This Community Service Program (PkM) aims to implement financial reports, especially for non-profit organizations through groups of social organizations that are members of the Indonesian Radio Antar Masyarakat (RAPI) organization in the Semarang City Region. The implementation of community service first identifies and assesses internal organizational factors that influence how the organization prepares its financial reports. This community service is carried out using the socialization and training methods, making financial reports, especially for non-profit organizations in accordance with ISAK 35. The Indonesian Radio Antar Masyarakat (RAPI) Organization in the Semarang City Region has an organization at the local level or sub-district level or a combination of several sub-districts, with a total of 17 administrators from five local and regional administrators present. In addition to providing an understanding and explanation of financial reports in general and in particular financial reports for non-profit organizations, there are differences, so that in preparing financial reports must be in accordance with applicable regulations. Because financial reports for profit-oriented organizations with non-profit-oriented organizations are different. It is hoped that with the existence of financial reports in accordance with ISAK 35, organizations that manage finances from member sources or the government through grants are expected to be an effort to increase transparency and accountability of the organization. Keywords: Financial Reports of Non-Profit  Organizations, ISAK 35

This study aims to determine the implementation of Good Corporate Governance in BUMN companies (Case study at Perum Jasa Tirta I Region Brantas 3 Mojokerto). The research method used in this study is a qualitative method through a case study approach. Data collection methods used are interviews (Supervisor), observation, questionnaires (30 employees). The results of the study indicate that the Implementation of Good Corporate Governance Principles has been applied by Perum Jasa Tirta I Region Brantas 3 Mojokerto very well. Good Corporate Governance consisting of transparency, accountability, responsibility, independence, and fairness.

The digitalization of public services improves efficiency, openness, and accessibility, particularly in the administration of public grievances. Information and communication technology facilitates effective, rapid, and responsive complaint resolution while safeguarding user data security. This strategy promotes public engagement using digital channels, including web applications, social media, and unified online complaint mechanisms. Nonetheless, issues such as the digital divide, technological proficiency, and infrastructure preparedness must be resolved. This study utilizes a literature review methodology, employing documentation methodologies and content analysis. The results indicate that the use of e-Government in Indonesia has markedly enhanced the efficiency, openness, and accountability of public services. The use of technology enhances the administration of public grievances in accordance with principles of good governance and current rules. However, issues with infrastructure, human resources, and community engagement remain. To optimize its beneficial effects, initiatives should concentrate on improving technology infrastructure, advancing human resource skills, and amplifying public awareness of the advantages of e-Government. These approaches intend to enhance the system's efficacy in providing high-quality and responsive public services.

Performance audit is a strategic instrument to strengthen transparency and accountability in the governance of Village-Owned Enterprises (BUMDes). However, current practices of BUMDes auditing in Indonesia remain limited, fragmented, and often fail to uphold the principles of good governance. This study aims to identify and synthesize the implementation of performance audits in BUMDes across various regions through a Systematic Literature Review (SLR) of 28 articles published between 2013 and 2024. Sources were obtained from Scopus, DOAJ, Google Scholar, and Garuda, with thematic analysis applied. The study identifies five core issues: weak internal audit mechanisms, limited community participation, low utilization of information technology, cultural resistance, and the role of audits in improving village economic performance. The paper proposes a participatory audit model grounded in local familial values and supported by appropriate digital tools. This hybrid model is contextually suited to promote accountability in rural areas where institutional capacity is limited but social cohesion is strong. Theoretically, this research extends the relevance of stewardship theory and participatory governance to micro-level public sector entities. Policy implications highlight the need for adaptive, community-based audit mechanisms as a foundation for accountable rural development