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The narratives of identity politics emerging ahead of the 2024 Elections threaten the unity of Indonesia's pluralistic nation. This research explores how Pancasila can reinvigorate the spirit of unity in the face of this unsettling vortex of identity politics. Employing a qualitative approach, the study investigates Pancasila's role as the unifying thread of diversity in bolstering public accountability and good governance. The findings reveal that identity politics jeopardize social stability and public trust in the government. Therefore, strategic steps are needed to implement Pancasila's values, such as transparency, participation, and non-discriminatory law enforcement. Pancasila must serve as the moral foundation for clean, effective, and integrity-based governance in weaving the nation's diversity. This research recommends revitalizing the understanding of Pancasila and integrating good governance principles into government policies. It is expected to guide Indonesia towards dignified progress by uniting to face global challenges. Are you interested in learning more about how Indonesia can embody the spirit of Bhinneka Tunggal Ika amidst the swirling currents of identity politics?  

This research aims to analyze management in the utilization of funds from the Jauharul Wathan Prayer Room in the RT. 07 Mayang Mangurai Village. Research was conducted to understand how these funds are managed and used to support religious and social activities in the environment. The method used is a case study with a qualitative approach through in-depth interviews and direct observation of the fund management process. The research results show that the management of the funds of the Jauharul Wathan Prayer Room is influenced by factors such as transparency, accountability and community participation in decision making. The implication of this research is the importance of improving fund governance to ensure better efficiency and effectiveness in the use of funds.

Government oversight is very important in ensuring accountability and transparency in public administration, especially in the context of regional autonomy. This research examines the challenges and strategies in improving government oversight mechanisms in the City of Bogor, Indonesia. The main findings highlight the importance of strengthening internal oversight institutions such as Regional Inspectorates through capacity building and the use of technology. Innovations such as digital platforms for public participation and performance evaluation systems have been successfully implemented to increase transparency and efficiency in the delivery of public services. However, its implementation overcomes challenges such as limited resources and varying levels of community participation. This research provides further grants from technological advances and a strong regulatory framework to increase the effectiveness of government oversight and reduce the risk of corruption and irregularities in Bogor City government processes.

This study aims to examine the effect of financial report presentation, financial report accessibility, and monitoring mechanisms on financial management accountability and financial management transparency, as well as to examine their impact on public trust. This quantitative research uses primary data obtained by distributing questionnaires to 90 selected respondents who are village heads, village secretaries, finance heads, planning heads, and two members of the Village Consultative Body in Banyudono District, Boyolali Regency. Data analysis used variant-based structural equation modeling. The results showed that financial management accountability was only influenced by the presentation of financial reports, while financial management transparency was influenced by the presentation of financial reports, and monitoring mechanisms. Public trust is only influenced by financial management transparency. These results indicate that the more transparent the government is in terms of financial management and access to important information, the more public trust will increase.

This study aims to analyze the adaptation of accounting practices in Indonesia and Malaysia within the context of globalization, focusing on the cultural differences that influence the implementation of accounting standards. In the era of globalization, companies in both countries face challenges in enhancing transparency and accountability in their financial reports. The research method employed is qualitative analysis, gathering data from relevant literature, interviews with accounting professionals, and case studies of companies in both countries. The findings of the study reveal that, while Indonesia and Malaysia are working to adopt International Financial Reporting Standards (IFRS), there are significant differences in how the two countries apply accounting practices. In Indonesia, accounting practices are still influenced by local cultural values and a more flexible legal system, while Malaysia demonstrates a higher and more consistent level of IFRS adoption. These findings emphasize the importance of considering cultural and legal contexts in adapting accounting practices. This research makes a significant contribution to stakeholders, including companies and regulators, in understanding the challenges and opportunities in improving accounting practices in the era of globalization. Additionally, it identifies the need for better training and education for accounting professionals in both countries. Therefore, this study is expected to serve as a reference for future research on the adaptation of accounting practices in developing countries.

The purpose of this study was to determine the extent of the implementation of the policy of Law Number 14 of 2008 concerning Public Information Disclosure. The research method used is a qualitative research method. Data collection techniques are carried out through library research and field studies which include: Observation, Interviews, Documentation Studies, and Triangulation. Determination of samples/informants in this study was carried out using purposive sampling and further analysis of data from the Miles and Huberman model, namely: data reduction, data presentation, and drawing conclusions. Based on the results of the study, it can be concluded that there are several factors that support the implementation of the policy of Law Number 14 of 2008 concerning Public Information Disclosure to increase employee awareness of their obligations. In implementing the policy of Law Number 14 of 2008 concerning Public Information Disclosure at the Communication and Informatics Service, overall the coding and statistics of Sumedang Regency can be said to be quite good. However, there are several obstacles, namely the lack of supporting resources (employees) in conducting socialization, lack of understanding from the community or not knowing at all about the policy and lack of employee understanding of the Law Policy on public information disclosure. Efforts to overcome these obstacles include increasing supporting resources (employees), conducting socialization during surveys, increasing participation and increasing employee awareness to be responsible for their duties by conducting periodic evaluations.  

This study aims to analyze the implementation of Good Environmental Governance (GEG) in the protection and sustainable management of peatlands in Bukit Batu District, Bengkalis Regency. The vast peatlands in this area face various environmental issues, including recurring forest fires, ecosystem degradation, and the threat of climate change. Using a qualitative and phenomenological approach, this research explores the principles of GEG such as transparency, community participation, accountability, and efficiency in peatland management. The findings indicate that despite various efforts by the local government and community in managing peatlands, the main challenges lie in weak supervision, low environmental awareness, and the suboptimal implementation of policies. Therefore, strengthening institutional capacity and active community participation are key to achieving sustainable peatland management. It is hoped that the results of this study can provide strategic recommendations for more effective and inclusive environmental policy improvements.

The crime of corruption is one part of a special crime in addition to having certain specifications that are different from general crimes. White Collar Crime is a term applied to people who wear ties who have high intelligence and commit criminal acts of corruption. As we all know, corruption is an extraordinary crime. Not only because it costs the state money, but it has an impact on all development programs, the low quality and quality of education, the low quality of facilities, equipment and infrastructure, as well as the problem of poverty that has not been addressed. Corruptors have taken away people's rights, human rights, and are against humanity. The principles of democracy which uphold transparency, accountability and integrity, as well as the security and stability of the Indonesian nation are threatened due to corruption crimes. Many corruptors who have been found guilty by the court and undergoing training in correctional institutions can quickly return to society because they have obtained their rights as correctional inmates, one of which is obtaining the conditional release program. The role of the Medan Class I Correctional Center is needed to realize the effectiveness of mentoring clients for criminal acts of corruption who are undergoing conditional release so that they can be accepted in society. Guidance provided to clients who have committed criminal acts of corruption must be carried out under supervision to determine the effectiveness of each guidance program provided until the guidance is finally terminated.

This research aims to identify the role of internal auditors, accountability, transparency, and how technology can be used to improve the effectiveness, benefits and risks of internal audits. The extent to which technology changes, artificial intelligence, and the tools offered by these technologies will impact the future of internal audit. This research method uses qualitative data collection methods, using literature observations carried out by researchers and practitioners. This research was carried out using the LR (Literature Review) method, which was carried out in several stages: First, the author researched journals using keywords such as 'Digital Technology', 'Artificial Intelligence', 'Internet of Things'. “Internal Control” and “Internal Audit” The author has conducted research using electronic databases such as Google Scholar, Semantic Scholar, Scopus, Publish Or Perish, Scispace and many other websites. This research is an important tool that provides information about technological changes and technical intelligence that are critical to the future of the audit profession and offers various suggestions for improving the efficiency and effectiveness of audit professionals' work. Therefore, this study suggests future research to investigate changes and increase knowledge.    

The Official Travel Order (SPPD) Management System at the Regional People's Representative Council (DPRD) of West Nusa Tenggara (NTB) Province is an important innovation in enhancing the efficiency, transparency, and accountability of official travel administration. Prior to the implementation of this system, SPPD management was carried out manually, leading to various obstacles such as slow processes, administrative errors, and lack of transparency. With the adoption of an information technology-based system, the entire process from creation, approval, to reporting of SPPD can be done electronically. The system provides features for data validation, fillable templates, and automatic notifications to expedite the approval process. Integration with the regional financial system enables more efficient and accurate budget management, while a centralized database simplifies data storage and retrieval. The implementation results show significant improvements in time efficiency, reduction of administrative errors, and enhanced transparency and accountability in the use of official travel budgets. The system also facilitates better data management and supports easier audit processes. Thus, the SPPD Management System at the DPRD of NTB Province has successfully delivered positive impacts on the performance of official travel administration, creating a more productive and responsible work environment.

Corruption is a serious problem that has become a concern in many countries, including Indonesia. Regional governments as entities responsible for the provision of public services and the use of public budgets have an important role in efforts to prevent and reduce corruption. Corrupt practices undermine public trust in the government, hinder economic, social and political development, and result in significant financial losses for the state and society. Corruption results in huge losses for Indonesian society and the economy. Public funds that should be used for infrastructure development, education and health services are often misused or siphoned off by corrupt parties. This impact can hinder improving the quality of life of Indonesian people and the country's economic growth. The crime of corruption is defined as a violation of people's rights, therefore the crime of corruption is included in the category of extraordinary crimes, where extraordinary methods are needed to overcome them (Butt, 2017).  

The illegal arms trade is a serious threat to global stability and human security. These practices not only exacerbate armed conflicts and violence, but also threaten the national security of various countries, create regional instability, and increase the risk of terrorism and transnational crime. To respond to this challenge, the Arms Trade Treaty (ATT) was introduced in 2014 as an effort by the international community to combat the illegal arms trade. The ATT aims to regulate the international trade in conventional arms, prevent and eliminate illegal arms transfers, and ensure that the arms trade is conducted responsibly and transparently. This paper aims to evaluate the effectiveness of the ATT regime in reducing the spread of illegal weapons globally by analyzing the impact of ATT implementation on the flow of illegal weapons. The research design used for this paper is a desk research method with journal reading sources and websites (online). We use the theory of Compliance Regime Effectiveness and the concept of Ex-Post Facto to analyze. The results show that the ATT has contributed to strengthening the regulation of the arms trade through increased transparency and accountability among member states.

This article explores the challenges and opportunities of Corporate Social Responsibility (CSR) in emerging markets, focusing on a case study of a Shell company. Emerging markets present unique dynamics that affect the implementation and effectiveness of CSR. Shell, as one of the world's largest energy companies, has operated in various emerging markets and sought to implement effective CSR practices. Through an in-depth analysis of Shell's operations in these markets, this article identifies key factors that influence CSR success and provides recommendations for best practices. It finds that while there are significant challenges related to local regulations, infrastructure and culture, there are great opportunities to increase CSR impact through collaboration with local stakeholders, technological innovation and local capacity building. The article concludes that adaptation and flexibility are key for multinational companies like Shell to face the challenges and capitalize on the opportunities of CSR in emerging markets.      

This research aims to analyze the regional financial management system in achieving development performance in Bandar Jaya Timur Subdistrict. The research method used is descriptive qualitative with data collection through interviews, observation and documentation studies. The research results show that the regional financial management system in Bandar Jaya Timur Subdistrict is not optimal. Budget planning is still not fully participatory, coordination between village and sub-district governments still needs to be improved, and monitoring of budget realization is not carried out regularly. This has an impact on development performance achievements that are not yet optimal, such as basic infrastructure development, developing local economic potential, and improving the quality of public services. To improve development performance, it is recommended that regional governments optimize regional financial management systems by increasing transparency, accountability and community participation in the budget planning, implementation and monitoring processes.

This research aims to analyze the impact of collaborative governance models on public service delivery. Specifically, the study will examine how stakeholder-inclusive governance approaches can influence the effectiveness, efficiency, and quality of services provided by local governments. Collaborative governance involves the engagement of various stakeholders, including government agencies, non-governmental organizations, and the private sector, in the decision-making process to improve public service outcomes. This study posits that such inclusive approaches can enhance transparency, accountability, and responsiveness in public service delivery. Employing a qualitative case study methodology, data will be collected through interviews, observations, and document analysis. The selected case studies will encompass a diverse range of collaborative governance initiatives at the local level, providing a comprehensive understanding of different contexts and practices. By examining these cases, the research aims to identify the key factors that contribute to the success or failure of collaborative governance efforts. The analysis will focus on the impact of these initiatives on institutional capacity, such as the ability of local governments to mobilize resources, coordinate actions, and implement policies effectively. Furthermore, the study will evaluate the outcomes of these collaborative efforts in terms of service quality, accessibility, and user satisfaction. The findings are anticipated to offer valuable insights into the success factors and challenges associated with implementing collaborative governance models. These insights will be crucial for policymakers and practitioners seeking to enhance the performance of local governments in delivering improved public services. Ultimately, the research aims to contribute to the broader discourse on governance and public administration by highlighting the potential benefits and limitations of collaborative approaches in the public sector.

Medical tourism has become a significant global phenomenon in the last decade. This study aims to analyze the dynamics of medical tourism opportunities and challenges within the Indonesian legal framework. Medical tourism refers to the travel of individuals to other countries to obtain high-quality medical care at a more affordable cost. Indonesia, with its natural resource potential and growing medical facilities, is attracting increasing attention as a medical tourism destination. In this study, we explore the legal framework governing medical tourism in Indonesia and analyze its impact on the opportunities and challenges faced by the sector. We also consider factors such as standards of medical care, cross-sector regulations, consumer protection, and accountability of the medical profession. The research method involved an in-depth literature review of laws and regulations related to medical tourism in Indonesia as well as a comparative study with other countries that have successfully developed this sector. The analysis results show that Indonesia has great potential in developing medical tourism thanks to its natural wealth, cultural diversity and modern medical facilities. However, significant challenges also exist, including harmonization of regulations across sectors, improving standards of medical care, and legal protection for consumers and providers of medical services. Apart from that, the importance of maintaining medical ethics and information transparency in the promotion of medical tourism is also an important focus in the legal framework.  

This research aims to explore the application of the principles of accountability and transparency in Islamic political ethics and its influence on good governance. Accountability is an important element in public sector organizations, as regulated in Government Regulation of the Republic of Indonesia Number 8 of 2006 concerning Financial Reporting and Performance of Government Agencies. Transparency, as another key component, ensures openness in the decision-making process and information delivery. These two principles serve as mechanisms to combat rampant corruption in Indonesia, as reflected in the 2010 Corruption Watch Index score. This study uses a qualitative approach with a literature review method, involving the search and analysis of references from relevant books and journals. This analysis aims to understand how Islamic political ethics integrates the principles of accountability and transparency, as well as the challenges faced in their application. The results of the study show that from an Islamic perspective, accountability is seen as a mandate that must be fulfilled with honesty, justice, and transparency. Transparency in Islam emphasizes the importance of honest and thorough disclosure of information to all interested parties. The application of the principles of accountability and transparency in Islamic political governance has the potential to strengthen moral, social, and religious responsibility, as well as increase public trust in the government. However, challenges such as patronage politics, money politics, and corruption are still major obstacles. To overcome this challenge, there needs to be a strong commitment from the government and the community to implement these principles consistently. Thus, this research makes an important contribution in understanding how the principles of accountability and transparency in Islamic political ethics can be applied to improve good governance and combat corruption in Indonesia.

This research aims to examine the implementation of Good Corporate Governance (GCG) and its impact on the financial performance of Islamic banks, with a focus on PT. Bank Pembiayaan Rakyat Syariah (BPRS) Bakti Makmur Indah Sidoarjo during the period of 2021-2023. The method employed in this research is a qualitative descriptive approach, which involves data collection through literature review and documentation related to the implementation of GCG at BPRS Bakti Makmur Indah, as well as the analysis of the bank's financial reports for the specified period. The research findings indicate that BPRS Bakti Makmur Indah has implemented the principles of GCG, such as transparency, accountability, responsibility, professionalism, and fairness. However, the financial performance of the bank experienced a significant decline from 2021 to 2023. This decline is evident from the decrease in the values of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). These findings suggest that although the principles of GCG have been implemented, their effectiveness is not yet optimal, and there are still challenges to be overcome to improve the financial performance of the bank.    

This study aims to analyze the implementation of public sector accounting in increasing financial transparency and accountability in local governments. The research method used is qualitative descriptive with data collection techniques through interviews, observations, and documentation. The results show that the effective implementation of public sector accounting can increase financial transparency and accountability, although there are still several obstacles such as the lack of competent human resources and adequate technological infrastructure.    

The rescue effort of handling the archives of the Coronavirus Disease 2019 (COVID-19) pandemic at the Archives and Library Office of Mataram City aims to document and preserve information related to the COVID-19 pandemic in Mataram City. The rescue effort is carried out by identifying, collecting, processing, and storing COVID-19 archives in physical and digital forms. These archives include policy documents, statistical data, activity reports, and other documentation related to handling COVID-19 in Mataram City. This is crucial for several reasons. First, these archives have high historical value and can be used to study how Mataram City handled the COVID-19 pandemic. Second, these archives serve as research materials for developing future disaster management policies and strategies. Third, these archives serve as evidence of government accountability and transparency in handling the COVID-19 pandemic. The archive rescue effort at the Archives and Library Office of Mataram City is still in its early stages. However, this effort demonstrates the commitment of the Mataram City government to document and preserve information related to the COVID-19 pandemic. This rescue effort by the village community institution in Mataram City is an important step in preserving valuable information related to the Covid-19 pandemic.