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This study examines the implementation of village governance through the Zona Integritas Desa (ZiDes) approach in Mata Wawatu Village, Moramo Utara District, South Konawe Regency. The ZiDes program aims to enhance transparency, accountability, and community participation in village governance, as well as to reduce the potential for mismanagement of village funds. This research employs a qualitative descriptive method, which includes literature review, in-depth interviews with village officials and community members, field observations, and documentation analysis. The findings indicate that the implementation of ZiDes has successfully improved village governance through increased transparency, strengthened accountability, and more active community participation. However, challenges remain in terms of human resource capacity and raising community awareness.

The Department of Industry and Trade (Disperindag) plays a crucial role in advancing the industrial and trade sectors at the local level. However, the implementation of accounting practices in government institutions often faces various significant and complex challenges. This literature study aims to present a comprehensive analysis of the application of accounting practices at the Department of Industry and Trade (Disperindag) by exploring various aspects of the accounting system implemented in the institution. This research employs a literature study method. In general, the accounting system applied at Disperindag has adhered to the applicable government accounting principles, including transaction recording, budget management, and reporting in accordance with established standards. However, there are several practices that need to be updated to align with the latest standards in order to enhance compliance. Although the financial reporting procedures are quite good, there are shortcomings in terms of speed and accuracy that can affect data-driven decisions. Budget management also faces challenges that require adjustments to enhance efficiency and effectiveness; recommendations for improving the accounting system at the Department of Industry and Trade are suggested. The increase in training for accounting staff is considered crucial to ensure they have a better understanding of regulations and best practices. In addition, updates in information technology are expected to accelerate and simplify the financial reporting process. A revision of the reporting and budget management procedures is also necessary to enhance the efficiency and effectiveness of budget utilization. The implementation of these recommendations is expected to improve the quality of the accounting system at the Department of Industry and Trade, enhance transparency and accountability, and support the achievement of the agency's strategic goals more effectively. Thus, financial management at the Department of Industry and Trade can become more optimal and contribute to sustainable economic development.    

This research investigates the multifaceted factors influencing Indonesian sea transportation subsidy policies and their impact on regional economic growth. Through a comprehensive literature review and empirical analysis, the study identifies key drivers such as political stability, regulatory efficiency, economic conditions, infrastructure development, and policy implementation mechanisms. Political stability was found crucial for ensuring policy consistency and investor confidence, while efficient regulatory frameworks streamlined subsidy allocations. Economic fluctuations, both global and domestic, significantly influenced resource allocations, underscoring the need for adaptive economic policies. Infrastructure investments emerged as pivotal in enhancing logistics efficiency and reducing operational costs, essential for fostering regional economic competitiveness. Effective policy implementation through transparency, accountability, and monitoring mechanisms was critical in maximizing socio-economic benefits. The findings underscore the importance of integrated policy approaches to address complex challenges and leverage opportunities for sustainable economic development in Indonesia's maritime sector.

This research aims to analyze the mechanism for collecting and depositing parking fees at UPT Kepanjen. This research uses a qualitative approach with descriptive methods to provide an in-depth picture of the process of collecting and depositing parking fees. Data was obtained through interviews, observation and documentation involving various related parties, such as parking officers, UPT managers and parking service users. The research results show that the mechanism for collecting parking fees at UPT Kepanjen still faces several obstacles, such as a lack of transparency, a recording system that is not yet integrated, and minimal supervision. Apart from that, retribution payments also require improvements in terms of efficiency and accountability. This research recommends several improvements, including the application of information technology for recording and monitoring systems, increased training for parking officers, as well as stricter enforcement of rules to ensure parking fees are deposited on time and in accordance with established procedures. In this way, it is hoped that the mechanism for collecting and depositing parking fees at UPT Kepanjen can run more effectively and transparently, and provide an optimal contribution to regional income.

This study analyzes the employee performance assessment system at the Malang Regency Transportation Office, based on observations and interviews with several employees. Performance assessments are carried out annually with quarterly evaluations by the head of the sub-division. Evaluations include employee performance, financial administration, and staffing. The assessment process involves several stages: Annual Work Plan (RKT), Performance Agreement, Employee Performance Targets (SKP), and the use of the "SIAP KERJA" Application. The RKT is prepared as an elaboration of the Agency's strategy and facilitates program evaluation. A Performance Agreement is a commitment document between leaders and subordinates related to the implementation of tasks with performance indicators. SKP includes targets that must be achieved in a certain period, measured based on quantity, quality, time, and cost. The results of this assessment are then summarized in the "SIAP KERJA" Application, which experiences technical problems such as frequent errors or maintenance. The suggested solution is to fill in daily activities regularly. This performance assessment aims to improve the integrity, accountability, transparency, and performance of the apparatus, as well as be the basis for evaluation, awards, and sanctions to employees.

Malay culture is one of the various cultures that live, grow and develop on this earth. The aim of this research is, among other things, to find out how the State Civil Apparatus Governance is in Realizing Malay Cultural Values in Lingga Regency, Riau Islands Province as the Mother of the Malay Land. In this research, researchers used qualitative methods, this approach uses a qualitative approach with descriptive methods. The theory used in this research uses Governance according to Widyananda (2008). The indicators in this research are Transparency, Accountability, Equitable, Responsibility. The data collection techniques used were interviews, observation and documentation. The results of this research are that the management of the State Civil Apparatus in realizing Malay cultural values cannot be said to be running well, this is because there are still many shortcomings in its management. Even though there are regulations made regarding the promotion of Malay culture in Lingga Regency, as well as there are programs created by each regional apparatus organization (OPD) regarding their management in realizing Malay cultural values. However, its implementation in ASN life is not fully carried out, because many ASN do not understand the values of Malay culture. This is also encouraged because not all ASN in Lingga Regency are Malay.

The South Tangerang Civil Registration Population Service has the task of providing community service by applying the principles of Good Governance. In its implementation, several problems are still found, such as a system that is often down and employee responsiveness which is part of accountability and there is still discrimination in services which is part of legal violations of rights. Same. This research aims to find out how the principles of Good Governance are implemented in the Population and Civil Registry Office in South Tangerang City. The method used is descriptive with a qualitative approach in data collection techniques in the form of interviews, observation and documentation. The results of this research are, 1. Accountability has carried out accountability every day, and each division has carried out accountability through reporting to the head of service where the results of the report usually contain sanctions for employees who are negligent in their duties, and the competencies possessed by the employees. And it is necessary to involve community participation to monitor the performance of the institution, 2. Transparency has been carried out well by the institution but there needs to be increased training and awareness of employees, 3. Participation has been carried out well by the institution but there needs to be training related to digital literacy involving the community and figures community, and creating inclusive forums in order to create good public services and in accordance with the principles of good governance, 4. The rule of law is not yet running well because there are still acts of discrimination by differentiating services between someone who has a position and one who does not have a position, so it is necessary to law enforcement that is applied fairly and inclusively regardless of a person's social status and training through education in schools.

This study analyzes the compliance, transparency, and accountability levels in the campaign finance reports of Party X in South Sumatra, focusing on the management of campaign fund receipts and expenditures. Utilizing a qualitative case study approach, data was gathered through document studies, observation, examination of campaign fund financial reports, and a review of literature on regulations and best practices in campaign fund accountability. Findings indicate efforts toward compliance with existing regulations, yet significant challenges remain in achieving optimal levels of transparency and accountability in campaign fund management. Factors such as insufficient understanding of applicable regulations, lack of awareness regarding the importance of transparency, and complex political pressures and interests often hinder progress. Implications suggest the need for campaign finance reform and increased commitment from stakeholders to enhance integrity and accountability in the political process.

Batam Port is one of the strategic ports in Indonesia that plays an important role in the flow of goods and passengers and supports regional and international connectivity. As a port with mandatory pilotage waters, pilotage and towing services are vital components in ensuring the safety and efficiency of port operations. The imposition of Non-Tax State Revenue (PNBP) of 5% from these services aims to increase state revenue and the quality of port services. However, the implementation of this policy raises various challenges, such as overlapping levies that increase ship operational costs and low levels of user compliance.This study aims to analyze the legal regulations, implementation, and impact of the imposition and management of PNBP contributions of 5% from pilotage and towing services in Class II Pilotage Waters of Batam Port. The research method used is qualitative with data collection techniques through in-depth interviews, observations, and documentation studies. Research respondents included officials of the Batam Special Harbormaster and Port Authority Office (KSOP), Port Business Entities holding pilotage delegations, shipping companies, and port service user.The results of the study show that the imposition of 5% PNBP is supported by a strong legal basis, but its implementation still faces obstacles such as high operational costs due to overlapping levies and low understanding and compliance of service users. The management of PNBP funds that is not transparent is also an obstacle in achieving the goal of improving port services and infrastructure. To overcome this problem, efforts are needed to harmonize levy policies, increase transparency and accountability in fund management, and provide more effective education and socialization to the maritime community. Suggestions submitted include harmonization of policies between KSOP Batam and the Port Business Entity BP Batam, increasing socialization and education to service users, and reviewing regulations by the government to ensure port efficiency and competitiveness. With these steps, it is hoped that the implementation and management of 5% PNBP can be more efficient, fair, and provide optimal benefits for all stakeholders in Batam Port.  

This research aims to develop a web-based Mosque Management Information System (SIMM) to manage the administrative and operational activities of mosques. The method used in this research is the Systems Development Life Cycle (SDLC) Waterfall model. The SDLC phases include Project Planning Phase, Analysis Phase, Design Phase, Implementation Phase, and Support Phase. This research was conducted at Al Hikmah Mosque, located in Grand Samara Residence, Dusun Kopo, Klari Village, Karawang District. Data and information were collected through surveys and interviews with mosque administrators. The results show that the developed web-based SIMM can improve efficiency in data management, enhance coordination among stakeholders, and increase transparency in financial management. The system was well received by mosque administrators and is expected to improve the overall quality of mosque management. Additionally, this SIMM is expected to provide better services to the congregation and increase the accountability of mosque administrators.

Digital ethics frameworks play a crucial role in shaping corporate governance in tech startups, ensuring transparency, accountability, and trust within organizations. As digital technologies continue to evolve and become more integrated into daily operations, startups face both opportunities and challenges related to the ethical implications of these technologies. In emerging markets like Indonesia, the adoption of these frameworks remains limited due to resource constraints, lack of awareness, and resistance to formalizing governance structures. This study explores how Indonesian tech startups integrate digital ethics frameworks into their governance policies and examines the associated benefits and challenges. Through interviews with governance managers and key decision-makers in these startups, the study identifies key trends, including improved transparency and enhanced stakeholder relationships for startups that implement digital ethics practices. However, barriers such as limited expertise, organizational misalignment, and the flexible nature of startups present significant hurdles. The study also highlights the impact of digital ethics on corporate reputation and investor confidence, with startups benefiting from a stronger market presence and increased funding opportunities. In comparison to global practices, Indonesian startups face additional challenges due to cultural attitudes towards corporate responsibility, regulatory gaps, and a slower market readiness for ethical governance reforms. The study provides recommendations for regulatory bodies to create clear guidelines for digital ethics adoption and suggests promoting training for startup leaders to help them integrate these frameworks effectively into their governance policies. These actions can support the long-term sustainability of tech startups, fostering responsible innovation and ethical business practices.

This study explores the influence of Islamic environmental ethics on Corporate Social Responsibility (CSR) and business decision-making, emphasizing how faith-based ethical frameworks guide sustainable practices in contemporary corporate environments. Grounded in the principles of stewardship (khalifah), justice (adl), and collective welfare (maslahah), Islamic ethics provide a holistic model for aligning profitability with moral and environmental responsibility. Using a mixed-method approach that combines survey research and content analysis, data were collected from 50 Shariah-compliant and ethically oriented companies across multiple industries. The survey measured the integration of ethical values into CSR initiatives, while content analysis of corporate reports evaluated transparency, environmental commitment, and ethical disclosures. The findings reveal that organizations adhering to Islamic ethical principles exhibit stronger environmental accountability, higher ethical compliance, and more sustainable long-term strategies compared to secular firms. These companies perceive environmental responsibility as a moral obligation rather than a regulatory requirement, integrating ethical governance into daily operations and strategic planning. The results also highlight that employee engagement and stakeholder trust improve significantly when CSR activities are guided by Islamic values. Furthermore, case studies of Islamic banks and small-to-medium enterprises (SMEs) in Muslim-majority regions demonstrate practical applications of these principles, including the use of zakat and waqf funds for environmental initiatives and community development programs. The study concludes that embedding Islamic ethics into business operations fosters a balance between economic growth, social welfare, and environmental stewardship. It also provides a pathway for strengthening corporate integrity and long-term competitiveness. Future research is recommended to examine the applicability of Islamic ethical principles across different industries and explore their intersection with emerging areas such as green innovation, artificial intelligence governance, and digital finance. Overall, this research underscores the potential of Islamic ethics as a foundation for sustainable business models that harmonize spiritual and economic objectives.

This study explores the role of Sharia-compliant crowdfunding platforms as ethical financial innovations in supporting green startups, particularly in emerging economies. Green startups, which are inherently mission-driven and environmentally conscious, often face challenges in accessing traditional funding due to the long-term nature of their returns and perceived investment risks. Conventional financing mechanisms are frequently profit-oriented and risk-averse, making them unsuitable for ventures that prioritize sustainability and community impact. In contrast, Sharia-compliant crowdfunding platforms offer alternative financing pathways that are grounded in Islamic ethical principles, such as profit-and-loss sharing and the prohibition of interest and speculation. The research uses a qualitative-comparative case study approach, drawing from secondary data and interviews with platform operators and green startup founders. Thematic and comparative analyses reveal that Sharia crowdfunding platforms not only attract ethically motivated investors but also foster trust, transparency, and alignment with the values of environmentally conscious communities. These platforms provide higher levels of ethical accountability, although they are currently limited by low public literacy and a lack of regulatory frameworks in many regions. The study concludes that Sharia-compliant crowdfunding platforms have significant potential to bridge the financing gap for green startups. Their success depends on collaborative support from government, financial institutions, and academia, along with increased efforts in education and regulatory development. By integrating religious ethics and sustainable finance, these platforms can help create inclusive, transparent, and socially responsible funding ecosystems that contribute meaningfully to green economic growth.

The implementation of the Village Financial System in Gunungsari village has been very effective, this can be seen from the process of preparing the Village Revenue and Expenditure Budget through Siskeudes which is more easily accessible because of the complete features available in the application. As in Permendagri No. 113 of 2014 concerning villages, namely Planning, Implementation, Administration, Reporting, Accountability, reporting process. The type of research used is qualitative research. Data was obtained by conducting direct interviews, observation and documentation in Gunungsari village by obtaining primary data through interviews with resource persons and secondary data obtained from existing documentation in Gunungsari village, village history, general description and financial reports. The research results show that the implementation of the village financial system plays an important role in the efficiency and transparency of the use of village funds. This system requires strict procedures in financial management, including better reporting and accountability.

  This research discusses the Development of Good Governance Culture Through Islamic Education. The implementation of government in good governance is related to the issue of transparency, public accountability, and so on. Conceptually, it can be understood that good governance reflects a process that gives control to the community over its economy. Its institutions and social and political resources are used not only for development, but also to create integration for the welfare of the people. Good governance is also understood as the implementation of solid and responsible government that is in line with the principles of democracy and the market, efficient government, and government that is free and clean from corruption, collusion, and nepotism (KKN) activities. Democracy, morality, and creative-critical thinking are values that need to be developed and instilled in creating a culture of good governance. Through education, these values are instilled and transformed into the culture of the community. The education of these values is not just cognitive knowledge, but becomes integral in the personality of the younger generation, the future leader of the nation.

Supervision in regional government governance is very important to create effective, efficient and transparent government. Pangandaran District faces major challenges in supervision, including low transparency, community participation, misalignment of program planning and implementation, and low accountability. This research analyzes the effectiveness of supervision in Pangandaran, identifying obstacles, and providing recommendations for improvement. Using qualitative methods and literature studies, the research results show the need for increased transparency, community participation, harmonized planning and accountability. Implementation of these recommendations is expected to improve government governance and increase public trust.

The management of waste retribution in Semarang City has encountered problems with low target achievement of retribution. This can hamper the government's efforts in providing optimal waste management services. This study aims to describe and analyze the management of waste retribution as a reference to plan for increasing the target and realization achievement of waste retribution in Semarang City. This research uses a qualitative approach with a phenomenological method involving in-depth interviews, data reduction, inductive analysis, data validity, and drawing conclusions, using an administrative theory approach with the principles of planning, organizing, directing, and controlling as a framework for thinking about waste retribution management. The results show that the planning process is not yet optimal, the organization is not yet effective, the direction of fund use is quite effective, and the control is strict but financial reporting needs improvement in transparency and accountability. The suggestions given include increasing socialization and education, forming a special unit to manage retribution, evaluating and adjusting tariffs, increasing transparency in financial reporting, and involving stakeholders in monitoring and evaluation.

The aim of this research is to examine the application of artificial intelligence (AI) technology in educational administration to increase transparency and accountability at the Garuda Khatulistiwa Education Foundation. This research uses a qualitative approach and case study method, data collected through observation, interviews and document analysis. The research results show that the application of AI at the Garuda Khatulistiwa Education Foundation in several aspects of educational administration, including student data management, financial management and teacher performance evaluation, can improve operational efficiency and more accurate reporting mechanisms. The application of AI can speed up the decision-making process and provide easier access to relevant information for all stakeholders. These findings show that the integration of AI technology not only provides a good level of transparency in the management of educational foundations but also increases accountability for the parties involved. Therefore, the application of AI can be used as a significant innovation in efforts to improve the management of education administration at the Garuda Khatulistiwa Education Foundation

This article explores the application of blockchain technology to enhance ethical operations in the food industry. Blockchain is viewed as a potential solution for improving transparency, accountability, and efficiency in the food supply chain. This technology enables the recording of transactions that are immutable and publicly verifiable, reducing the likelihood of fraud and product contamination. Additionally, blockchain can support compliance with ethical and sustainability standards, helping companies build trust with consumers. The study suggests that further research is needed to explore various aspects of blockchain application in the food industry, such as sustainable finance, digital forensics, and supply chain management. However, the article is limited by its focus on bibliometric analysis and lacks empirical data on blockchain implementation in the food industry. Future research should combine theoretical and practical approaches to provide a comprehensive view of blockchain's use in ethical and sustainable business operations.  

As stated in Law Number 17 of 2014 concerning the People's Consultative Assembly, the People's Representative Council, the Regional Representative Council and the Regional People's Representative Council, the supervisory function is the authority given and implemented by the DPRD to the regional government in order to supervise the implementation of regional government to ensure that The policies taken are for the welfare and interests of the people. The South Tangerang City Government (Tangsel) is a new autonomous region that was born based on Law no. 51 of 2008 concerning the Establishment of South Tangerang City in Banten Province. During the first three years after its formation, the City of South Tangerang was able to extract local revenue (PAD) which came from legal taxes, levies and other things. In South Tangerang City, regional financial management is regulated by PERDA No. 2/2022 which emphasizes principles such as transparency, efficiency and accountability in the preparation of the APBD. The South Tangerang City DPRD plays a crucial role in supervising, ensuring transparency and accountability in regional financial management.