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Istishna accounting holds a crucial position in Islamic financial practices as it ensures fairness, transparency, and compliance with Sharia principles in recognizing and measuring costs. Istishna, a unique contract for producing goods based on specific orders, emphasizes the prohibition of uncertainty (gharar) and speculation (maysir), aligning financial activities with ethical and moral values. This article delves into the theoretical foundations of istishna accounting, analyzes its implementation in Islamic financial institutions, and evaluates its impact on financial reporting standards. By integrating Sharia principles with modern financial systems, the study highlights how Islamic financial institutions can maintain accountability and integrity while fostering trust among stakeholders. Furthermore, the article discusses challenges such as adapting to dynamic regulatory changes and balancing business needs with Sharia compliance. This research offers practical recommendations to enhance the credibility and relevance of Islamic financial statements, ensuring their alignment with global economic demands while upholding ethical standards.

Community involvement is a critical factor in achieving transparent and accountable village financial management. This study aims to assess the impact of community participation on the accountability of village financial management in Menganti District, Gresik Regency. The research utilized a questionnaire survey method. The findings reveal that most respondents were satisfied with their involvement in village financial decision-making. This involvement positively influences community perceptions of the village government’s performance. The study highlights that community participation enhances public trust in village governance and fosters more transparent and accountable financial management.

Technology companies face the dynamic challenge of improving financial performance while meeting sustainability expectations. This research aims to analyze the contribution of ESG (Environmental, social, and governance) disclosure, corporate governance, operational efficiency, and the use of AI to the financial performance of technology companies. The research method uses a quantitative approach with multiple linear regression analysis, using secondary data from annual reports of technology companies listed on the IDX during 2018–2023. The research results show that ESG disclosure positively influences a company's reputation and access to capital. Good governance increases transparency and accountability, while operational efficiency and the application of AI have proven significant in optimizing productivity and innovation. In conclusion, these four factors support each other in creating added value and competitiveness for technology companies in the global market. These findings imply the importance of an integrated strategy in managing sustainability, operational and technological aspects to achieve sustainable financial performance.

Technology plays an important role in organizational culture if managed well and is very helpful in the rotation of an organization's journey. Finger print, for example, is a technological tool that contributes to building organizational culture. This tool not only functions as an attendance system, but also creates time discipline, transparency, and accountability among team members. Technology implementations like these demonstrate how technology can be used to support an organization's core values. Apart from that, applications such as E Pesantren Presence also provide digital solutions for monitoring attendance in real-time, which is very helpful for based organizations. Of course, the Head of Human Resources really feels helped by the contribution of technology in achieving organizational goals and it is very beneficial for teachers to have a disciplined character to apply and set an example for the students.

Factors affecting tunneling incentives and bonus mechanisms in corporate transfer pricing decisions are analyzed in this study. The motivation to place capacity from a branch office to a head office is called tunneling incentives, which will be influenced by transfer pricing decisions. In addition, the way managers determine transfer prices can be influenced by the bonus mechanisms implemented in the company. A qualitative descriptive method with a literature review approach is used in this study. The results of this study show that there is a different relationship between tunneling incentives and bonus mechanisms in transfer pricing decisions, so there is no clear agreement. Important insights into the factors affecting transfer pricing practices are provided to stakeholders by these findings, as well as their impact on the transparency and accountability of financial statements. This study is expected to be used as a reference for further research and provide recommendations for companies in formulating more effective transfer pricing policies. In addition, this study presents detailed illustrations based on existing facts to assist future research by considering tunneling incentives and bonus mechanisms in the context of transfer pricing.  

This study aims to analyze the role of liquidity and the implementation of Good Corporate Governance (GCG) principles in increasing company value. Using the literature review method, this study identifies the results of previous studies related to the relationship between liquidity, GCG implementation, and company value. The results of the literature show that good liquidity provides financial stability for the company, while the implementation of GCG principles, such as transparency, accountability, responsibility, independence, and fairness, can increase investor confidence. The synergy between optimal liquidity and effective GCG implementation has a significant impact on increasing company value.

This study aims to identify the accountability and transparency of sharia financial management in non-profit organizations, especially SD IT Yarsi Mataram, so that the implementation of financial management can be carried out in accordance with sharia principles. This study is a literature study, where relevant solutions to the conditions that occur at SD IT Yarsi Mataram are compiled based on relevant references that can be collected. Accountability and transparency of financial management have specifically been explained in Surah Al Baqarah Verse 282. Accountability in Islam is closely related to Amanah. And the transparency of financial management will affect the level of management accountability to stakeholders. SD IT Yarsi Mataram in recent years has not been transparent about financial management. The lack of transparency efforts in the allocation of funds obtained from student guardians as stakeholders and school committee bodies, has the potential to reduce the level of accountability of financial management. This minimal transparency and low level of accountability can trigger turmoil and distrust of stakeholders over the performance of school management. By conducting financial management transparency as part of accountability to stakeholders, it will increase trust and assessment of school management performance.

Financial statements are important documents that describe the financial condition of an organization during a certain period of time. The purpose of this study was to see how Financial Accounting Standards (SAK) are applied to the financial statements of stationery MSMEs at Dr. Soetomo University, Surabaya. This study was conducted through a qualitative descriptive approach and case studies. Data were collected from stationery MSME actors through observation, interviews, and documentation. The results of the study indicate that most MSMEs still use simple manual recording and are not fully in accordance with SAK. This study suggests that MSME actors be trained and assisted to prepare financial statements in accordance with SAK, which will increase transparency and accountability.

Business ethics education plays a crucial role in shaping the professionalism of accounting students, particularly in addressing ethical challenges in the globalization era. This study aims to analyze the impact of business ethics education on the development of professional attitudes among accounting students at the University of Surabaya. Using a descriptive qualitative method, data were collected from 100 respondents who had completed a business ethics course. The findings indicate that business ethics education significantly helps students understand the principles of transparency, accountability, and integrity, despite challenges such as limited in-depth understanding and social pressures from their environment. These results underscore the importance of strengthening applied business ethics curricula and institutional support to enhance student professionalism.

Plans are a vital component in a government to achieve directed and sustainable development. This research aims to identify the importance of plans in managing resources, setting priorities, and creating transparency and accountability in government. The method used in this research is qualitative analysis based on literature reviews and case studies related to plan implementation in various governments, both national and local. The focus of this research includes the role of plans in resource efficiency, risk mitigation, and coordination between institutions. The research results show that governments that have thorough planning are better able to optimize the use of budget, labor and time compared to governments without clear plans. In addition, a good plan helps the government anticipate potential risks and challenges, as well as provide strategic solutions to face them. In terms of transparency, planning documents enable the public to monitor government performance, increase public trust, and support public participation in the development process. This research also found that plans that are inclusive and involve various stakeholders are able to create stronger synergy between institutions and maintain program sustainability even if there is a change in leadership. In conclusion, plans in government are not only a tool to direct development, but also an important instrument to ensure stability, effectiveness and efficiency. With a structured plan, the government can achieve development goals optimally and have a significant impact on community welfare. This research recommends strengthening planning capacity at all levels of government to improve the quality of governance and public services.

This study explores the effect of the implementation of Good Corporate Governance (GCG) principles on the prevention of corporate crime in Indonesia. GCG, which consists of the principles of transparency, accountability, independence, responsibility, and fairness, plays an important role in preventing abuse of power, manipulation of financial statements, and other criminal offenses. Case studies on PT Asuransi Jiwasraya and PT Garuda Indonesia show how the weak implementation of GCG principles can open opportunities for corporate crime, which harms the state and stakeholders. Using a normative approach and legal analysis, this research highlights weaknesses in internal control, non-compliance with regulations, and limited competence of human resources as factors inhibiting the implementation of GCG. The research offers strategic recommendations to strengthen GCG implementation, such as enhancing ethical culture within the organization, strengthening regulations and sanctions, and providing continuous training for company management. The findings are expected to contribute to the development of better and more effective corporate governance in preventing corporate crime, as well as creating a business environment with integrity and sustainability.

This study examines the role of social media in monitoring and preventing corruption in Indonesia, an issue that has become a primary concern among the public and government. With the increasing number of social media users in the country, these platforms are expected to serve as effective tools in enhancing public participation in overseeing corrupt practices. The research explores various aspects, including how social media enables the community to report corruption cases, share information, and build collective awareness about the impact of corruption. Additionally, this study highlights the challenges faced in utilizing social media, such as unequal access, negative responses from authorities, and the phenomenon of information fragmentation that can hinder constructive dialogue among the public. Through a literature review approach, this research analyzes various relevant sources to provide in-depth insights into the impact and effectiveness of social media in preventing corruption. The findings of this study are expected to offer recommendations for maximizing the potential of social media as a tool to support transparency and public accountability in Indonesia. With a better understanding of the role of social media, it is hoped that both the public and government can collaborate more effectively in the fight against corruption, thereby creating a cleaner and more accountable environment for future generations.    

This study aims to explore and analyze the implementation of public service principles in the Legal Bureau of the Central Kalimantan Provincial Secretariat. The method used is qualitative research with a descriptive approach, which aims to provide an in-depth understanding of public service practices applied in the agency. Data were obtained through in-depth interviews with related parties, direct observation, and documentation studies. The results of the study indicate that the implementation of public service principles such as transparency, accountability, responsiveness, and participation in the Legal Bureau of the Central Kalimantan Provincial Secretariat has been carried out well, although there are several challenges faced, such as limited human resources and adequate infrastructure. The improvement efforts made include increasing employee capacity and utilizing information technology to accelerate the service process. This study provides an important contribution in understanding the dynamics of public services in the legal sector and becomes a consideration for the improvement and development of the service system at the provincial government level. It is hoped that this study can be a reference for further research and to improve the quality of public services in Central Kalimantan.

The development of information technology has had a significant impact in various sectors, including in the management of social assistance programs. At the Social Service for Women's Empowerment and Child Protection of Batu Bara Regency, the evaluation process for the implementation of social assistance programs is still carried out manually, which causes delays in data collection, analysis, and report preparation. Therefore, an information system is needed that can help speed up and facilitate the evaluation of the program. This study aims to design a Social Assistance Program Evaluation Information System that can integrate data on aid recipients, types of assistance, recipient status, and program effectiveness evaluation. This system is designed using the Waterfall method which consists of the stages of needs analysis, design, implementation, testing, and maintenance. The platform used in the development of this system is web-based to facilitate access from various devices. The results of this study show that the design of an integrated information system can increase efficiency in collecting evaluation data and speed up the reporting process to related parties. In addition, this system is expected to increase transparency and accountability in the implementation of social assistance programs, so that the impact of the program can be more measurable and on target.

This study aims to analyze financial management at SMAN 9 Bandung, focusing on efficiency, prioritization, and accountability. Using a qualitative approach, data were collected through structured interviews with the school treasurer to explore challenges, practices, and solutions in fund management. The findings reveal that the primary funding sources are BOS and BOP, which are often insufficient to meet operational needs. Budget preparation involves collaboration among the principal, teachers, and school committee, while financial oversight is enhanced through the ARKAS application to ensure transparency. Key challenges include limited funds and adjustments to new policy-driven needs. Diversifying funding sources, optimizing budgets, and empowering the school committee are recommended solutions to improve financial management and educational quality

This research aims to examine the role of forensic accounting in detecting and exposing acts of graft and abuse of authority, focusing on the case of the Indonesian Export Financing Agency (LPEI) and the Bandung Smart City project. Forensic accounting offers an in-depth law-based investigative approach, which enables the disclosure of patterns of financial manipulation as well as weaknesses in internal controls. This research uses a qualitative method through a literature review of relevant journals, books, and literature. The results show that forensic accounting is not only effective in uncovering financial irregularities, but also contributes to increasing transparency and accountability in the public sector. Forensic accounting has proven to be a strategic tool both in the investigation process and fraud prevention, so that it can support better state financial governance.

This study explores external audit practices in manufacturing companies. This article aims to examine external audit practices at PT Indofood, one of the largest food and beverage companies in Indonesia. The primary focus is on the audit procedures used and compli- ance with applicable audit standards. By using literature analysis and secondary data from various journals and PT Indofood's annual financial reports, this research provides in-depth insight into the effectiveness of external audits in increasing company transparency and accountability. The existing findings show that PT Indofood has carried out an external audit of their consolidated reports in accordance with applicable regulations. This finding underlines that no problems have occurred with external audit practices within PT Indofood so far.

The Srikandi application is an electronic-based management information system designed to support digital transformation in administration and archiving to enhance efficiency, transparency, and accountability in public services, particularly within the Secretariat General of the Indonesian House of Representatives (Setjen DPR RI). This study aims to analyze the implementation of the Srikandi application, evaluate its impact on work efficiency and service quality, and identify the main challenges in its adoption. This research employs a qualitative approach with a descriptive method. The findings indicate that the Srikandi application has successfully improved administrative efficiency through features such as electronic signatures and real-time document tracking, as well as supporting the restructuring of organizational work processes. However, several key challenges remain, including slow system performance, low user competence, resistance to new technology, limited accessibility for the public, and data security risks. The implications of this study highlight the importance of enhancing user competence through training, optimizing technological infrastructure, and strengthening data security policies. This study is expected to serve as a reference for other government institutions in adopting digital technologies to support more responsive and accountable public services.

This study examines the regulation of the Village Consultative Body's (BPD) oversight of village government and its implementation concerning development in Poto Village, Fatuleu Barat District, Kupang Regency. The research aims to analyze how the BPD performs its oversight function in accordance with applicable regulations, the challenges faced during implementation, and the impact of this oversight on the success of village development. Using a qualitative descriptive approach, data were collected through interviews, observations, and documentation. The findings reveal that while the BPD plays a strategic role in ensuring transparency and accountability within the village government, its implementation faces challenges such as limited understanding of regulations among BPD members and insufficient resources. This study recommends training for BPD members, improved communication between the BPD and village government, and strengthened regulations to support more effective and sustainable development.

A Limited Liability Company (LLC) plays a pivotal role in the economic landscape, with the General Meeting of Shareholders (GMS) being one of its most vital organs. The GMS serves as a forum for making strategic decisions, overseeing company performance, and ensuring transparency and accountability. This study investigates the legal implications for companies, specifically PT. Pitala Gunawan Raya, that neglect to convene GMS as required by the Limited Liability Company Law. Using normative legal research with statute and case approaches, the study identifies gaps in the regulatory framework that need addressing to strengthen corporate governance and economic growth.