Publication Search

This study aims to evaluate the application of environmental management accounting in the management of work programs at the Bangkalan Regency Environmental Agency. The research is motivated by increasing environmental problems, particularly waste volume and limited management facilities, while environmental management accounting has the potential to assist agencies in identifying, measuring, and reporting environmental costs as a basis for decision-making and public accountability. This study used a qualitative method with a case study approach at the Bangkalan Regency Environmental Agency. Data were collected through interviews, observations, and documentation studies. The results show that the Environmental Agency has implemented environmental management accounting, but its recording is still manual and does not separate environmental costs from general operational costs. This condition complicates cost evaluation and program impact assessment. Work program management has been structured and evaluated regularly, but performance measurement still focuses on output, not long-term environmental impact. Information transparency is also still limited to activity publications. Overall, the application of environmental accounting is at a basic stage and has not been fully integrated into the work program planning and evaluation process. The findings of this study provide theoretical and practical implications in the form of strengthening understanding of the role of environmental management accounting and the need to improve the work program recording and evaluation system at the Bangkalan Regency Environmental Agency.

. This study aims to analyze the role of field surveys in the verification process of mustahik as an effort to enhance accountability in zakat management at BAZNAS Kabupaten Tegal. Zakat management in modern institutions requires accurate targeting to ensure that distribution aligns with Islamic principles and effectively addresses social welfare issues. This research employs a descriptive qualitative approach, utilizing observation, in-depth interviews, documentation, and literature study as data collection techniques. The findings reveal that field surveys serve as a primary instrument in validating administrative data by directly observing the socio-economic conditions of prospective beneficiaries. This process enables more accurate and objective decision-making in determining mustahik eligibility. Furthermore, field surveys contribute significantly to improving transparency, accountability, and the precision of zakat distribution. However, the implementation of field surveys faces several challenges, including limited human resources, time constraints, and the potential for subjective assessment. Despite these limitations, field surveys remain a crucial operational mechanism in ensuring accountable zakat management. This study highlights the importance of strengthening survey implementation through capacity building and the integration of information technology to improve efficiency and data accuracy.

The rapid development of Artificial Intelligence (AI) has brought significant changes to the criminal justice system, particularly in criminal investigations and evidentiary processes, while simultaneously raising complex legal and ethical challenges. Objective: This study aims to analyze the legal implications of the use of AI in criminal investigations, focusing on its benefits, risks, and challenges related to the admissibility of AI-based evidence, as well as the need for regulatory frameworks that ensure fairness, transparency, and accountability. Methods: This research employs a normative qualitative approach through the analysis of legal regulations, a review of legal and technological literature, and a comparative approach across jurisdictions, complemented by case studies of AI applications in law enforcement practices. Results: The findings indicate that AI enhances investigative efficiency through data analysis, crime prediction, and digital forensics; however, it also poses risks such as algorithmic bias, human rights violations, and issues concerning the reliability and transparency of evidence. Furthermore, differences across legal systems result in the absence of uniform standards for the admissibility of AI-based evidence. Therefore, adaptive regulatory frameworks grounded in the principles of fairness, transparency, and accountability are required, along with strengthened human oversight to ensure that the use of AI aligns with the principles of justice and human rights protection.

This article aims to analyze the strengthening of the enforcement of the advocate's code of ethics as an instrument in enhancing the professionalism of the legal profession in Indonesia. The main issue examined is how the regulation of the advocate's code of ethics within the Indonesian legal system and the effectiveness of its enforcement in realizing professional standards. This research uses a normative juridical method with a legislative and conceptual approach, based on the analysis of Law Number 18 of 2003 concerning Advocates, the Indonesian Advocate Code of Ethics, and relevant legal doctrines. The research results show that normatively, the regulation of the advocate's code of ethics has a strong and comprehensive legal foundation, encompassing the principles of independence, integrity, confidentiality, and professional responsibility. However, in practice, the enforcement of the code of ethics still faces various obstacles, such as weak supervision, fragmentation of the lawyer organizations, and the suboptimal role of the Honorary Council in upholding professional discipline. This condition creates a gap between norms and implementation, which affects the professionalism of lawyers and public trust. Therefore, it is necessary to strengthen the enforcement of the code of ethics thru regulatory harmonization, increased transparency and accountability, and the strengthening of an ethical culture within the profession. With effective and consistent enforcement, the advocate's code of ethics is expected to function optimally as an instrument for enhancing professionalism and supporting an integrity-based judicial system.

Taxpayer compliance is a crucial factor in optimizing state revenue to support national development financing independently. This study aims to analyze the dynamics of taxpayer compliance in Indonesia by examining two main aspects: individual awareness and the effectiveness of the tax system. The method used is a descriptive qualitative approach with a literature review of various national journals from the last five years. The findings indicate that taxpayer compliance is influenced not only by internal factors such as knowledge, awareness, and tax morale but also by external factors such as tax service quality, system digitalization, and regulatory complexity. Tax reforms and the implementation of digital systems such as e-filing and e-billing have been proven to significantly increase taxpayer compliance through ease of access and reporting efficiency. However, real challenges remain, such as low community tax literacy and perceptions of unfairness regarding the management of tax funds by the government. Therefore, a strong synergy is needed between increasing public awareness through continuous education and improving the taxation system to create sustainable and optimal compliance. Improving transparency and accountability in the management of tax funds is a strategic step to strengthen public trust in tax authorities in Indonesia.

This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.

The increasing number of corruption cases involving School Operational Assistance (BOS) funds has become a serious challenge for the education sector in Indonesia. These cases not only undermine public trust in educational institutions but also hinder the achievement of equitable and quality education. This study aims to analyze the role of professional leadership in preventing and addressing the misuse of BOS funds within educational institutions. The research employs a qualitative approach through literature review and analysis of relevant regulations, scholarly publications, and documented corruption cases in the education sector. The findings indicate that professional leadership characterized by integrity, accountability, transparency, and strong ethical commitment plays a significant role in minimizing opportunities for corruption. Effective leaders are able to establish robust internal control systems, promote a culture of honesty, and ensure participatory financial management involving various stakeholders. Furthermore, continuous supervision and adherence to governance principles strengthen institutional resilience against financial misconduct. The study implies that strengthening leadership capacity and ethical values among educational leaders is essential for improving financial governance and fostering public confidence in educational management. Professional leadership is therefore a crucial factor in supporting clean, transparent, and sustainable education administration.

This study aims to analyze the implementation of Good Governance principles—transparency, accountability, participation, effectiveness, efficiency, rule of law, and inclusivity—in public administration services at the Sungai Tabukan Sub-district Office, especially in the Service, Economy, and Social Welfare Section. The method used is a qualitative approach with a case study design through observation, in-depth interviews, and documentation of sub-district officials and service user communities. The data was analyzed through reduction, presentation, and conclusion drawn, and tested for validity by triangulation and member check techniques. The results of the study show that procedural transparency, compliance with SOPs, and administrative accountability mechanisms have been running relatively well, so that services such as SKKM, marriage recommendations, and population documents can be processed openly and can be traced. However, the limitations of human resources, facilities, and digital infrastructure cause the effectiveness and efficiency of services to still be conditional and depend on key actors. Community participation has been facilitated through forums and feedback channels, but it is still dominated by village intermediaries so that the direct involvement of residents is not optimal. In terms of the rule of law and inclusivity, services have been based on regulations and are non-discriminatory, although there are still inequality in access and speed of services between regions. The main supporting factors include leadership commitment, internal work culture, and the existence of SOPs, while inhibiting factors include limited human resources, facilities, and information systems that have not been integrated. It was concluded that the implementation of Good Governance in public administration services in Sungai Tabukan District has been running functionally, but has not been fully consolidated systemically. Therefore, it is necessary to strengthen policies through the digitization of services, increase the capacity of the apparatus, improve facilities, integrate data-based accountability and transparency systems, and expand citizen participation channels to realize more professional, fair, and sustainable public administration service.

This study examines the role of the Lubuk Intan Village Unit Cooperative (KUD) in assisting in managing oil palm sales for smallholder farmers in Peninjau Village, Batanghari Regency. The background of this study is based on the suboptimal distribution of economic benefits to farmers, despite increasing sales through the cooperative. This situation indicates the need to strengthen the role of cooperatives in the harvest marketing system. This study used a qualitative approach with descriptive methods. Thirteen informants were interviewed: three administrators and ten members of the Lubuk Intan KUD in Peninjau Village, Batanghari Regency. The results indicate that the Lubuk Intan KUD plays a role in facilitating collective sales, providing price information, and creating certainty and transparency in the weighing and recording of harvests. This role has been able to improve marketing efficiency and member trust. However, its implementation still faces obstacles such as limited human resources, limited operational capital, and inadequate member participation.

Technological advancements and the rapid growth of globalization have fundamentally changed the way organizations conduct business activities, creating increasingly complex challenges and opportunities in both local and international markets. Organizations are now required to adapt quickly to changing consumer preferences, technological innovation, market competition, and economic uncertainty. In this environment, economics, management, and accounting have become three essential disciplines that play a crucial role in determining organizational effectiveness and long-term sustainability. Economics helps organizations understand market behavior, pricing strategies, supply and demand conditions, and macroeconomic factors that influence business performance. Management focuses on planning, organizing, leading, and controlling resources to ensure operational efficiency and goal achievement. Accounting provides reliable financial information through systematic recording, reporting, and analysis of transactions, enabling organizations to evaluate performance and maintain accountability. This study aims to analyze the relationship between these three disciplines in supporting organizational decision-making processes and improving overall performance. The research employs a literature review method by examining various recent academic books and journal articles. The findings reveal that the integration of economics, management, and accounting strengthens strategic planning, improves resource allocation, enhances financial transparency, and supports sustainable organizational growth in a highly competitive global environment.

The development of the digital era has significantly transformed government administration, particularly in technology-based public services. This transformation requires strengthening the principles of good governance, which include transparency, accountability, public participation, effectiveness, efficiency, and legal certainty. State Administrative Law plays a strategic role in ensuring that bureaucratic digitalization remains within the correct legal framework and does not deviate from good governance principles. This study employs a normative juridical approach with a literature review method to analyze the role of State Administrative Law in strengthening good governance in the digital era. The findings show that State Administrative Law functions as an instrument of legality, discretionary control, data protection, improved accountability, and enhanced public service efficiency. Thus, State Administrative Law is not only regulatory but also adaptive to technological developments in achieving good governance in the digital era.

Transparency in human resource management has become a strategic issue in modern organizations, particularly through the implementation of salary transparency as part of the broader concept of radical transparency. This study aims to analyze the psychological and managerial impacts of salary information disclosure and its implications for human resource leadership within organizations. The research employs a qualitative approach using a narrative literature review by examining relevant scholarly articles published within the last five years. The findings indicate that salary transparency contributes positively to enhancing employees’ perceptions of fairness and trust; however, it may also generate negative consequences such as social comparison, interpersonal conflict, and decreased job satisfaction if not properly managed. From a managerial perspective, salary transparency promotes greater accountability, strengthens performance evaluation systems, and encourages more open and participative leadership practices. This study contributes by integrating psychological and managerial dimensions into a comprehensive conceptual framework and highlights the importance of organizational readiness in strategically managing transparency policies to achieve effectiveness and sustainability.

This research is motivated by the importance of strengthening a professional public service culture through the integration of public administration values, norms, and ethics. Although various regulations and codes of ethics have been established in public organizations, gaps remain between formal norms and service practices in the field, such as low levels of responsiveness and professionalism among civil servants. This study aims to analyze the relationship between values, norms, and ethics in shaping public service culture, and to examine the role of organizational ethics and codes of ethics in strengthening public administration professionalism. The research employed a qualitative approach with a descriptive-analytical design through a literature review of relevant journals, books, and policy documents. Content analysis techniques were used to identify patterns of relationships between concepts. The results indicate that the internalization of ethical values ​​such as integrity, accountability, and transparency significantly influences the quality of public services. An organizational code of ethics serves as a formal instrument that clarifies standards of conduct for civil servants and strengthens a professional work culture. Consequently, public organizations need to strengthen ethics training, oversight mechanisms, and the integration of ethical values ​​into performance evaluation systems to build responsive and public-interest-oriented services.

This study aims to analyze the optimization of regional expenditure in the education sector of Surabaya City for the 2025 fiscal year in supporting regional development. The research uses a descriptive qualitative approach through observation, interviews, and documentation studies conducted at the Surabaya City Education Office. Data were obtained from relevant stakeholders involved in education budget management and supported by official documents related to policies and the implementation of education programs. The results show that the management of education expenditure has been aligned with the Regional Medium-Term Development Plan (RPJMD) and applies the money follow program principle, which prioritizes programs based on community needs and development priorities. Programs such as Regional School Operational Assistance (BOPDA), educational assistance for students, school infrastructure development, and community-based learning innovations have contributed to expanding access to education, improving the equity of educational services, and reducing dropout rates. In addition, the use of monitoring systems, periodic evaluation, and the involvement of multiple stakeholders in supervision has strengthened transparency and accountability in budget management. However, several challenges remain, including limited implementation time, procurement constraints, and economic conditions such as inflation. Overall, education expenditure in Surabaya has been managed relatively well in terms of effectiveness, efficiency, and accountability while still requiring continuous improvement

The transformation of revolving funds from the former PNPM Mandiri program into BUM Desa Bersama entities requires accountable financial management aligned with applicable accounting standards. However, inconsistencies between regulations and accounting practices remain. This study analyzes the recognition and measurement of revolving fund assets at BUM Desa Bersama Ajimas Lestari LKD in Ajibarang and assesses their compliance with Ministerial Regulation of Village PDTT No. 136 of 2022 and SAK ETAP. Using a qualitative case study approach, data are collected through interviews, observation, and documentation involving five internal informants. The results show that asset recognition follows regulations, where revolving funds are recorded as receivables upon loan distribution to Women’s Savings and Loan (SPP) groups at nominal value. However, discrepancies persist in asset measurement and presentation, particularly in receivable classification and the placement of allowance for doubtful accounts under equity. These issues stem from limited human resource capacity, lack of a standardized accounting information system, and weak supervision. Strengthening accounting competence and implementing standardized financial reporting systems are essential to improve accountability and transparency in managing community revolving funds.

This study aims to analyze digital transformation in public administration as a strategy to improve the efficiency and transparency of government services in Poso Regency. The study uses a qualitative approach with library research methods, sourced from various scientific literature, both national and international journals relevant to the research topic. The results show that digital transformation plays a significant role in improving the efficiency of public services through the automation of administrative processes, thereby accelerating service times and reducing the potential for human error. Furthermore, digital transformation also increases transparency and accountability through the openness of public information that is widely accessible to the public. However, the implementation of digital transformation in the regions still faces various challenges, such as limited technological infrastructure, low readiness and competence of human resources, and suboptimal system integration and data security. Therefore, a comprehensive strategy is needed, including strengthening digital infrastructure, increasing the capacity of government officials, and optimizing open data-based policies. This research is expected to contribute to the development of sustainable digital transformation policies at the regional level.

The role of ports as crucial nodes in the global supply chain positions the maritime sector as one of the most dynamic industries worldwide. This research analyzes the strengthening of business law support maritime sector integration to enhance port operational efficiency and the role of business law instruments in realizing the principle of fair competition within ports. This research employs a normative legal approach focusing on the study of existing legal norms and regulations governing port management and maritime integration. The strengthening of business law in the maritime sector plays a crucial role in improving port operational efficiency. A strong and well coordinated business law framework will create ports that are more efficient, competitive, and adaptive to the changing demands of the global market. Several key principles must be developed. First, rules on information disclosure and accountability to ensure transparency in port governance. Second, prohibitions against abuse of dominant positions and oversight of vertical integration to prevent anti-competitive practices. Third, clear contractual norms and governance structures for public private partnerships (PPP), including proportional risk-sharing mechanisms to ensure fairness and efficiency in infrastructure development. Fourth, multi-level governance alignment across national and regional authorities to prevent incentive distortions.

This study aims to analyze innovations in official travel administration based on information technology in supporting the efficiency of regional government budgets. This research employs a qualitative approach using the Qualitative Secondary Analysis (QSA) method by utilizing various secondary data sources, such as policy documents, government reports, and relevant research and academic journals. The results indicate that the implementation of an information technology-based official travel administration system has successfully transformed bureaucratic processes from manual to digital systems. The submission, approval, execution, and reporting of official travel, which were previously carried out through physical documents, can now be conducted through an integrated electronic system. The digitalization of administrative processes has had a significant impact on improving the efficiency of administrative service time. Employees no longer need to go through lengthy bureaucratic procedures to obtain travel approval, as the entire process can be conducted online through an application system. This aligns with the concept of digital transformation in government, which emphasizes the utilization of information technology to enhance the efficiency of public organizations. The implementation of an information technology-based official travel administration system also increases transparency and accountability in managing official travel budgets. The digital system allows all administrative processes related to official travel to be systematically recorded and electronically documented. With a digital system in place, the potential for misuse of official travel funds such as fictitious trips, duplicate activities, or manipulation of expense reports can be minimized.

Public services are a state obligation to meet the basic needs of the community and have a strong legal basis through various laws and regulations in Indonesia. However, in practice, the implementation of public services still faces various problems such as slow service processes, unclear procedures, lack of transparency in costs and service times, and maladministration. This study aims to analyze the gap between the normative concept of public services and their implementation in practice and to identify factors that influence the low quality of public services. The research method used is a qualitative approach with library research through analysis of various literature, laws and regulations, and data from public service supervisory agencies. The results show that the main problems in public services in Indonesia are related to the weak implementation of service standards, low transparency and accountability, and suboptimal professionalism of the apparatus. In addition, maladministration practices such as prolonged delays and procedural deviations are still common. Digital transformation through the implementation of e-government is one effort to improve service quality, although its implementation still faces obstacles in human resources, infrastructure, and bureaucratic culture. Therefore, strengthening public service governance, increasing transparency, and optimizing oversight are necessary to ensure public services are more effective, accountable, and oriented toward the public interest.

This study analyzes the implementation of Good Governance in enhancing consular services at the Consulate General of the Republic of Indonesia in Tawau, using a qualitative approach with a case study paradigm. The findings reveal several key points: First, transparency in consular services is achieved through openness about procedures, fees, and service time standards via official platforms like websites, social media, and notice boards. This transparency reduces information asymmetry, prevents maladministration, and builds trust. Second, service accountability is reflected in the timely execution of passport renewals, Emergency Travel Documents, and document legalization, following Standard Operating Procedures (SOPs). Accountability is further demonstrated through performance reports, complaint channels, and service evaluations. Third, public participation is fostered through two-way communication, complaint mechanisms, and collaboration with Indonesian citizen and migrant worker communities. The mobile consular service program also enhances accessibility. Finally, consular services are based on clear legal frameworks, ensuring the legitimacy of services and protection for Indonesian citizens and migrant workers. Overall, the study concludes that the implementation of Good Governance principles at the Consulate General of Indonesia in Tawau significantly improves the quality of consular services.