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The management of public aspirations is a strategic task of the Public Relations (PR) department at the DPRD Secretariat to support information transparency and public participation. This study aims to examine the roles, challenges, and strategies of PR in managing public aspirations in Central Kalimantan Province. Using empirical and normative juridical approaches, primary and secondary data were qualitatively analyzed to evaluate the effectiveness of communication mechanisms implemented. The findings indicate that PR serves as a mediator between the public and the DPRD through hearings, discussion forums, and digital platforms. In addition to gathering public aspirations, PR also educates the public on mechanisms for submitting opinions and the importance of public participation. However, this study identifies several challenges, such as limited access to information for remote communities, insufficient public understanding of aspiration submission procedures, and slow responses to incoming inputs. To address these issues, innovations are required, including the implementation of an online-based management information system, capacity building through training, and periodic evaluations of aspiration management processes. These strategies are expected to enhance transparency, accountability, and the effectiveness of aspiration management, ensuring that public aspirations are optimally accommodated in legislative processes and regional development planning.

The rapid advancement of technology has made artificial intelligence (AI), particularly generative chatbots, an integral part of everyday life. These chatbots, powered by Natural Language Processing (NLP) and deep learning technologies, are widely used in various fields such as customer service, education, and entertainment. However, the increasing prevalence of such technologies brings forth important philosophical concerns, particularly in the realm of axiology—the branch of philosophy that deals with the nature of values, including the practical and ethical implications of knowledge and technology. This study investigates the practical benefits and ethical responsibilities associated with generative chatbots, using ChatGPT as a case study. The research examines whether ChatGPT adheres to the axiological principles of science, specifically its usefulness in enhancing human life and its ethical responsibilities. Through a qualitative content analysis, this research evaluates the responses of ChatGPT to a series of questions based on the axiological framework outlined by Sumantri. The study focuses on two main aspects of science's axiological evaluation: the practical benefits of science and technology, and the ethical responsibilities tied to their application. The findings indicate that ChatGPT is capable of providing useful insights that contribute to human understanding, improve quality of life, simplify complex tasks, and offer solutions to various problems. However, the ethical considerations of AI technology, such as fairness, transparency, and accountability, remain a crucial area of concern. This research highlights the importance of balancing technological progress with ethical responsibility, emphasizing that AI systems like ChatGPT must be developed and applied in ways that align with human values to ensure their positive impact on society.

Corruption has become a serious problem that hinders the development of various sectors, including traffic law enforcement. Corrupt practices in this sector not only harm the state, but also threaten the safety and comfort of society. Achieving transparency and accountability in traffic law enforcement is very important. This strategy must not only involve changes to regulations, but also requires increasing the capacity and integrity of law enforcement officials, as well as active involvement of the community in supervision. Preventing corruption in traffic law enforcement requires implementing these solutions in an integrated manner, so that it is hoped that traffic law enforcement in Indonesia can become more transparent, accountable and free from corruption. These efforts will not only improve the quality of law enforcement, but also increase public trust in law enforcement institutions, which will ultimately contribute to public safety and welfare.    

Financial reports in a company have a very important role. The Company's financial reports provide information about the Company's financial condition, so transparency and accountability are very important in assessing the Company's performance, especially for stakeholders. Financial reports are also used as a basis for companies in making decisions, both short and long term, for the sustainability of a company. Financial reports have an important role in performance analysis, planning and budgeting, regulatory compliance and building relationships of trust with investors and creditors. The importance of financial reports in the Company means it is necessary to carry out financial analysis. PT Telkom Indonesia Tbk Government-owned companies (State-Owned Enterprises) engaged in information technology and telecommunications services that are "Go Public" and registered on the capital market must publish their financial reports which can be accessed via www.idx.co.id with open reporting PT. Telkom Indonesia Tbk is interested in analyzing its finances by calculating its financial ratios to see its financial health.   Keywords: Financial Report, Financial Ratio Analysis, PT Telkom Indonesia Tbk

This community service project sought to investigate the significance of community oversight in village fund management, focusing on Belabaja Village. Socialization and observational activities revealed a low level of community participation in monitoring the management of village funds. Factors contributing to this low participation include limited public awareness, inadequate socialization efforts by the village government, community members' busy schedules, and a lack of strong relationships between village officials and the community. Despite these challenges, community oversight remains essential for ensuring transparency and accountability in the utilization of village funds. The study concludes that there is a need to enhance public awareness of the importance of oversight and to foster stronger partnerships between village governments and the community to achieve sustainable development objectives.

Granting Justice Collaborator (JC) status to perpetrators of criminal acts of corruption is one of the law enforcement strategies aimed at uncovering a wider network of corruption crimes. However, its implementation raises various problems, both in terms of law, morals and justice. This research aims to analyze the regulations underlying the granting of JC status, the criteria for its application, and the challenges that arise in practice. This study uses a juridical-normative method with an analytical approach to statutory regulations, court decisions and legal literature. The research results show that the granting of JC status is often not transparent, giving rise to controversy regarding the integrity of its implementation. Apart from that, there is a discrepancy between the ideal JC criteria as regulated in the Supreme Court Circular Letter (SEMA) Number 4 of 2011 and the practice of granting JC status. This has an impact on public trust in the criminal justice system. For this reason, it is necessary to strengthen regulations and tighter supervision so that granting JC status is in accordance with the principles of justice, transparency and accountability.  

Law enforcement of road transportation traffic is one of the important aspects in maintaining road safety and order. However, the effectiveness of monitoring and evaluating the performance of Civil Servant Investigators (PPNS) in law enforcement is often hampered by unstructured processes and lack of transparency in reporting. This research aims to analyze the role of information technology (IT)-based system development in improving transparency, efficiency, and accountability in monitoring and evaluating PPNS performance. This research uses a qualitative method with a case study approach, which involves analyzing the application of information systems in institutions that handle traffic law enforcement. The results showed that IT systems can improve transparency by providing clear and real-time data access, increase efficiency by speeding up data processing and analysis, and strengthen accountability through auditable digital records. The study concludes that the development and implementation of IT systems in the oversight of PPNS performance not only improves the effectiveness of traffic law enforcement, but also strengthens the integrity and public trust in the institutions that carry out these tasks. The implementation of IT systems is expected to be a strategic solution in improving the quality of public services in the field of traffic law.

Baitul Maal Wat Tamwil (BMT), as an Islamic microfinance institution, plays a crucial role in enhancing financial inclusion and empowering the economy of communities in Indonesia. By combining the functions of Baitul Maal for managing social funds and Baitul Tamwil for productive financing, BMT supports the growth of small and medium-sized enterprises and reinforces the principles of Islamic finance. This study examines the development of BMT in Indonesia during the period from 2014 to 2019 through a descriptive qualitative approach and literature review. The results indicate that the number of BMTs increased from around 4,000 units in 2014 to 4,500 units in 2018, with a significant contribution to promoting financial inclusion, especially for the lower-middle-income population. However, BMT faces challenges related to complex regulations, unintegrated data collection, and the need for enhanced transparency and accountability in its operations. This study aims to provide insights for better policy development to support the role of BMT.

This research discusses the role of the pillars of democracy, namely the rule of law, community participation, and government transparency, in building Indonesia's national resilience in the era of globalisation. Using a qualitative approach based on literature analysis, this study finds that the rule of law supports social stability through the enforcement of justice, community participation strengthens government legitimacy, and transparency increases accountability and public trust. Global challenges such as economic dependency and radical ideologies require strengthening democracy through legal reform, political education, and administrative digitalisation. With this strategy, Indonesia can face the dynamics of globalisation while maintaining its national stability and sovereignty.  

This study examines the rhetorical strategies employed by gubernatorial candidates Edy Rahmayadi and Bobby Nasution during the 2024 North Sumatra election, focusing on their use of ethos, pathos, and logos within Aristotle’s rhetorical framework. The research also compares their rhetorical approaches and evaluates their alignment with ethical communication principles, including transparency, truthfulness, and accountability. Using a qualitative approach, this study analyzes five campaign speeches from each candidate to identify persuasive strategies, compare their communication styles, and assess their ethical implications. Findings reveal that while both candidates effectively employ rhetorical strategies, their approaches differ significantly. Edy Rahmayadi emphasizes his track record and regional pride, often adopting a defensive tone to address criticisms. Bobby Nasution presents a more inclusive, proactive, and solution-oriented rhetorical style, appealing to optimism and collaboration. Furthermore, Bobby’s speeches align more closely with ethical communication principles through transparent, truthful, and actionable commitments, whereas Edy demonstrates partial alignment, occasionally deflecting responsibility or lacking specificity in his arguments. This research contributes to understanding political rhetoric and its ethical dimensions, offering insights into the interplay between persuasion and ethical leadership in electoral campaigns.

This research aims to analyze the effectiveness of developments in the implementation of Trias Politica principles in the performance of high state institutions in Indonesia. Trias Politica, which refers to the separation of powers into executive, legislative and judiciary, is an important foundation in a democratic government system. Through a qualitative approach, this research evaluates how the division of power has transformed since the implementation of political reform in Indonesia, as well as its impact on the performance of state institutions in carrying out their duties and functions. The research results show that although there have been significant developments in the implementation of Trias Politica, several challenges such as overlapping authority, lack of synergy between institutions, and political influence remain obstacles. However, the application of the principle of separation of powers has generally increased accountability, transparency and efficiency in the performance of high state institutions. This research recommends strengthening coordination between institutions and more stringent legal reforms to improve the performance of state institutions as a whole.

This study explores managerial perceptions of financial statement transparency at Company XYZ and identifies the challenges and benefits associated with its implementation. Transparency in financial reporting is critical for enhancing accountability and stakeholder trust. Using a qualitative approach, in-depth interviews were conducted with managers from various departments to understand their views on transparency. The findings reveal that while managers recognize the importance of transparency in fostering stakeholder confidence and reducing risks related to financial ambiguity, they face significant challenges such as limited resources, complex regulatory requirements, and communication barriers with external stakeholders. Despite these obstacles, managers acknowledge that transparency offers substantial benefits, including improved corporate reputation, increased investor trust, and enhanced operational efficiency. This study contributes to the literature by providing insights into the practical barriers and strategic advantages of transparency, offering recommendations for companies aiming to improve their financial reporting practices.    

This study aims to determine Accounting in Ideal Conditions: Realizing Transparent and Accurate Accounting Practices. The principles used in this study in realizing transparent and accurate accounting practices are responsibility, efficiency and effectiveness, and strategic vision. This type of research is qualitative research. Data collection techniques use literature studies. The results of the study indicate that accounting has a very important role in realizing transparency and accuracy. By realizing accountability, namely helping to improve performance and accountability of activities by compiling government agency performance accountability reports. In realizing transparency, accounting can guarantee the accuracy and reliability of the information to be disseminated, while in realizing responsibility, accounting helps to account for the use of regional revenue and expenditure funds by compiling financial reports. The role of accounting in realizing efficiency and effectiveness is to help process regional revenue and expenditure funds so that tasks and authorities are carried out optimally. The role of accounting in realizing a strategic vision is to prepare an optimal work plan by considering the planned results and costs incurred

This study examines the application of Immanuel Kant's ethical principles in the use of autonomous technology based on Artificial Intelligence (AI) in the academic domain. AI technology has significantly impacted academic efficiency and innovation but has also raised serious ethical challenges, such as algorithmic bias, dependency on technology, and threats to privacy and transparency. Using a Kantian ethical approach, this research identifies key issues and proposes an ethical framework that places justice, transparency, and respect for human dignity at the core of the design and implementation of autonomous technologies. The findings indicate that algorithmic bias can exacerbate academic inequities, while excessive reliance on AI risks diminishing the critical and creative capabilities of academics. Additionally, privacy and accountability in the management of academic data emerge as major concerns requiring ethically grounded policy interventions. This study also highlights the need for a new paradigm ensuring that autonomous technologies uphold humanistic values in academic settings, such as inclusivity, intellectual autonomy, and justice.

This study examines the legal implications of personal data misuse during the 2024 Jakarta gubernatorial election involving Dharma Pongrekun. The research highlights systemic challenges in safeguarding data privacy in Indonesia, particularly in electoral contexts. Employing a normative juridical method, the study focuses on the application of the Personal Data Protection Law (UU PDP) and its enforcement mechanisms. Findings reveal that unauthorized use of voter data, such as identity theft, poses a severe threat to electoral integrity and public trust. The lack of coordination among regulatory bodies, combined with insufficient public awareness, exacerbates the issue. The study emphasizes the urgent need for comprehensive reforms, including stricter law enforcement, increased institutional accountability, and improved technological infrastructure. Furthermore, the findings advocate for public education on the importance of data privacy, especially in democratic processes. These measures aim to bolster electoral transparency, protect individual rights, and ensure justice in cases of data misuse. The research provides a valuable contribution to discussions on data protection and electoral governance in Indonesia. Strengthening the enforcement of the UU PDP is crucial to addressing these challenges and fostering trust in both the legal system and democratic processes.

The development of digital technology drives the urgent need for comprehensive personal data protection. This research examines the Register of Processing Activities (ROPA) mechanism through a comparative study between Indonesia's Personal Data Protection Law (PDP Law) and Europe's General Data Protection Regulation (GDPR). Using a normative juridical method and a comparative law approach, this research analyzes data protection regulations to identify differences and similarities in personal data protection mechanisms. The results of this study show that both regulations have similar goals in creating transparency and accountability, but have significant differences in implementation. Indonesia's PDP Law implements ROPA with a more flexible approach, while GDPR has stricter and more detailed provisions. In addition, this research also reveals the importance of ROPA as a documentation instrument that helps organizations manage data risks, protect individual rights, and build public trust in personal data management in the digital era. This study concludes that while ROPAs can enhance personal data protection, educational and technological support is needed for their effectiveness.

Electronic asset management is important to increase operational efficiency and minimize the risk of loss or damage to goods that are company assets. Developed system for managing inventory data, maintenance and asset reporting. The development process follows the Agile stages, starting from gathering requirements through interviews and surveys with users. Next, the interface and system features are designed, as well as iterative testing to ensure the system meets user expectations. The result of this research is an information system that can manage electronic asset data effectively, increase information accuracy, and speed up the decision-making process. It is hoped that the implementation of this system can make a significant contribution to asset management in the organization and increase transparency and accountability in the use of resources.

The anti-corruption literacy socialization held by Muhammadiyah University of Riau (UMRI) students at SMA Negeri 5 Pekanbaru is a form of community service which aims to instill integrity and anti-corruption values in the younger generation. This activity was carried out in response to the big challenge in eradicating corruption which requires awareness and active participation from all levels of society, including students. Through seminars, discussions and campaigns involving various media, UMRI students strive to provide an understanding of the negative impacts of corruption and educate students about the importance of transparency and accountability. The results of this service show that the outreach activities succeeded in building students' critical awareness of their role in eradicating corruption and strengthening their commitment to maintaining integrity in everyday life. Thus, this service makes an important contribution in creating a young generation who is ready to become agents of change in fighting corruption in Indonesia.

Zakat, as one of the pillars of Islam, has great potential in supporting sustainable economic development, especially in the modern era which is characterized by technological advances and rapid social change. This research aims to explore the role of zakat in supporting sustainable economic development in the modern era, with a focus on its impact on reducing poverty and increasing community welfare. In this context a qualitative approach is used to analyze data from various sources, including case studies of zakat institutions, interviews with managers. zakat, and a review of related literature. Zakat not only functions as a tool for wealth redistribution, but can also be used to support entrepreneurship and small business development. Research results show that zakat has significant potential in improving community welfare, especially through funding entrepreneurship and small businesses. Digitalization of the zakat process has accelerated collection and distribution, increased transparency and accountability, and expanded the reach of zakat recipients. Zakat can be a vital instrument in achieving sustainable development goals. With collaboration between zakat institutions, the government and the private sector, zakat can have a greater positive impact in creating a just and sustainable society.

Accounting records are an important part of every BUMDes, but many still do it manually and do not have financial reports. To overcome this, the community service team plans to provide support to Wotanmas Jedong Village through financial literacy training and accounting methods. This training is intended for BUMDes administrators and village treasurers, with routine assistance in each business unit. Evaluation findings show that participants' understanding is getting better, and they can now identify assets and organize financial data more neatly. In order to increase the effectiveness of the program, it is recommended to use an integrated accounting application and additional training related to asset management and accounting technology. Thus, this training not only develops the skills of BUMDes managers, but also ensures transparency and accountability in financial operations in line with applicable accounting standards.