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Public sector management accounting is a system that provides accountability information and management control for the government and society. This system serves as an information tool that provides transparent, accurate, and accountable financial reports, so that the public can understand the use of public funds and increase trust in this Sei Rattan Village Office.In public sector management accounting, transparent and accurate public financial reports are used as the main instrument for creating public accountability. These reports are used in the management control process, from strategic planning to performance reporting. In addition, public sector management accounting also functions as a supervisory tool carried out by internal parties at the Sei Rotan Village Office in an open and continuous manner. Thus, public sector management accounting has an important role in increasing transparency and accountability at the Sei Rotan Village Office, as well as increasing public trust in the Sei Rotan Village Office. Therefore, the active role of the Sei Rotan Village Office and the community in increasing the use of transparent and accurate financial reports is needed to increase transparency and accountability in the public sector.

This study explores the interaction between business and politics in Indonesia, focusing on the issues arising from this relationship. Through secondary data analysis and literature review, this research finds that the close ties between business and political actors often trigger corruption, collusion, and nepotism (KKN), negatively impacting public policy and the economy. The results show that this relationship harms public interests and hinders governance quality. The study offers recommendations to address these issues to enhance transparency and accountability.

The Constitutional Court (MK) of the Republic of Indonesia plays a vital role in upholding the principles of the rule of law and the protection of human rights (HAM). MK operates through the judicial review mechanism to ensure that laws in force do not contradict the 1945 Constitution. Additionally, MK oversees the legislative process, ensuring transparency and public participation. In human rights protection, MK cancels provisions of laws that violate fundamental rights, with significant decisions related to freedom of expression, freedom of religion, and children's rights. MK also protects economic, social, and cultural rights, ensuring equal access for all citizens. Despite facing challenges such as political pressure and legal complexity, MK maintains its integrity through transparency and accountability. Overall, MK ensures that Indonesia remains a democratic and just state governed by the rule of law.

This study is to investigate the implementation of Good Corporate Governance (GCG) in the Indonesian banking industry through a bibliometric approach. Through bibliometric analysis, this study explores trends, patterns and research focus related to GCG in the Indonesian banking context. This research utilizes bibliographic data from various academic and professional sources relevant to the topic. Bibliometric methods are used to analyse the number of publications, related journals, the most productive authors, and the keywords most commonly used in literature related to GCG in the Indonesian banking sector. The results of the analysis prove that the implementation of good corporate Governance in banking in Indonesia is not running optimally. There are several factors which encourages good corporate governance not to be implemented in banking in Indonesia maximally, such as implementing transparency, accountability, responsibility, fairness and independence are not fully implemented in banking in Indonesia. The implications of these findings can provide guidance for practitioners, regulators and researchers to improve GCG practices and strengthen the stability and sustainability of the banking industry in Indonesia.    

This study explores the interaction between business and politics in Indonesia, focusing on the issues arising from this relationship. Through secondary data analysis and literature review, this research finds that the close ties between business and political actors often trigger corruption, collusion, and nepotism (KKN), negatively impacting public policy and the economy. The results show that this relationship harms public interests and hinders governance quality. The study offers recommendations to address these issues to enhance transparency and accountability.

Managing mosque funds is an important part of running it development activities, existing activities and covering all aspects socio-economic society. However, the main problem is deep management of the funds of the Mosque At-Taufiq and Mosque Al-Ittihad is management funds that are not yet effeccctive and efficient and socio-economic coditions that are not yet possible realized optimally for society. The purpose of this thesis: 1. To understand the management of funds at the Mosque At-Taufiq and Mosque At-Ittihad. 2. To find out the socio-economics of the At-Taufiq Mosque and Al-Ittihad Mosque in Murni Village, Jambi City. Researchers use descriptive qualitative methods, namely methods that will analyze and examine data from mosque. Researchers collect data in the form of data collection techniques in the form of observation, documentation and interviews. The research show: 1. The form of fund management the two Murni Village Mosques use management, namely planning, organizing, actuating and controlling, where in managing mosque funds there are several things that must be done attention, namely transparency, accountability, fund collection (reception system funds, fund storage system, fund reporting system, disbursement system and incoming funds) and distribution of funds. 2. Running socio-economics in the At-Taufiq Mosque and Al-Ittihad Mosque have functions int the same field Idarah, Imarah sector and Riayah Sector. It is hoped that the results of this research will be useful for increasing knowledge, insight and input for parties both mosque and the community so they can know how to manage funds the correct mosque by using functions and principles Management for managing mosque funds or managing mosque funds can be carry out the socio-economic funds is an activity that very good for society.

The urgency in several cases of student delinquency stems from law breaking attitudes and corruption cases which are increasingly common in our country, Indonesia. This occurs due to the dysfunction of several law enforcement agencies which are considered not to have emphasized their function in educating and anticipating cases of law violations in society. Some basic examples of legal awareness education and anti-corruption attitudes carried out in schools are students practicing through the honesty canteen, students practicing remembering their own assignments/exercises, students practicing identifying honest characters, schools providing special extracurriculars. So that way students and teachers understand the benefits of honesty and discipline. However, it should be noted that legal awareness education and an anti-corruption attitude should not be provided at elementary school level alone, this education must continue at subsequent educational levels because at the same time educational institutions at the upper level can be a strong milestone and reminder for building accountability and transparency.

State resilience has become a topic that is widely discussed and the state continues to try to maintain it through many strategic steps, regulations that strengthen its position and the procurement of new and used military equipment that further strengthens the state's defense position. Purchasing used defense equipment has become an increasingly attractive strategy for the Ministry of Defense to strengthen its military strength by taking advantage of its limited budget. This research aims to analyze the process of purchasing used defense equipment by the Ministry of Defense, as well as the factors that influence purchasing decisions. A case study approach is used by exploring data from various sources. The research results show that factors such as the condition of used defense equipment, reliability, military operational needs, as well as financial and information security aspects play an important role in the procurement process. Apart from that, transparency, accountability and compliance with regulations are also a focus in this process. The implication of this research is the importance of targeted policies to increase effectiveness and efficiency.

This research aims to analyze building a quality archiving system to support good office governance. The method in this research is a qualitative research method. Interview data was transcribed and reviewed using thematic content analysis. The study reports key data themes that include improving operational efficiency, increasing transparency and accountability. In this way, researchers investigate how teachers can build a quality archiving system to support good office governance. The research results show that implementing an integrated and modern archiving system can reduce human error, speed up access to information, and increase transparency and accountability in office operations. Implementation of this system also plays an important role in increasing administrative efficiency and facilitating the achievement of overall organizational goals.

The RKAS application is an information and communication system to facilitate the budgeting, implementation and administration as well as accountability of the School Operational Assistance Fund in primary and secondary education units nationally. This study aims to determine how the RKAS application operates in assisting the management of the School Operational Assistance Fund (BOS). The method used in this research is a systematic literature review with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) model. The data for this study was taken from the google scholar database. The results of this study show that the RKAS application is very helpful in managing BOS funds, besides that the RKAS application can also ensure accountability, transparency, effectiveness, and efficiency in its management. ARKAS allows schools to plan, implement, and report the use of funds efficiently. The use of ARKAS also makes it easier to monitor and evaluate the use of BOS funds. The use of the RKAS application has a significant impact on school financial management, the operation of a good RKAS application will have a good impact on schools, and vice versa. Thus, schools are obliged to use the RKAS application as a guide in managing BOS funds, so that BOS funds can be managed accountably and transparently and help in school management.

This research is motivated by the results of preliminary observations that there are still service programs that have not been realized according to the specified time. Most people feel that the services provided by the village head and his staff have not yet touched the real needs of the community. Lack of awareness from local village government officials in the service process. The method used is a qualitative descriptive research method. The population in this study was 8 people. The sampling technique used the total sample technique, thus the sample in this study was 8 people. The data collection technique used a questionnaire. The results of the study are as follows: The Leadership of the Head of Cikunir Village, Singaparna District, Tasikmalaya Regency in Activities So far, it has been in accordance with the main function of the leader by carrying out his leadership properly and correctly, meaning, based on the rules of the game that have been agreed upon and determined by the organization. such as the preparation of the vision and mission and goals of the organization, so that from planning to accountability is directed at the goals that have been set, becoming a motivator, decision maker, performance assessment, dynamic and catalyst for the organization, stabilizer and supervisor. The implementation of public services in Cikunir Village, Singaparna District, Tasikmalaya Regency, has been in accordance with the Decree of the Minister of Administrative and Bureaucratic Reform Number 63 of 2004 concerning Minimum Service Standards, such as in terms of transparency, accountability, conditional, participatory, equal rights, and balance of rights and obligations. The obstacles faced by the village head in improving public services in Cikunir Village, Singaparna District, Tasikmalaya Regency, are human resources, facilities and infrastructure, education and human resources skills. Efforts that have been made by the Village Head in Improving Public Services in Cikunir Village, Singaparna District, Tasikmalaya Regency, are improving the quality of human resources through education and training; adding/completing service facilities and infrastructure; and improving employee skills through on the job training.

Indonesia is currently experiencing enormous changes, namely being in the era of globalization and free trade, where companies are required to be able to compete with other countries in order to maintain the existence of their companies (Rohayatin, 2021:2). On the other hand, government organizations are also required to have better good governance, this can be seen by the Indonesian people becoming increasingly critical of everything the government does (Dwiyanto, 2021:1). The public demands a good governance pattern through the principles of good governance (transparency, accountability and credibility) (Imbaruddin, 2019: 86). Good governance is basically a concept that refers to the process of achieving decisions and their implementation that can be held accountable together as a consensus reached by the government, citizens and the private sector for the administration of government (Prokomsetda, 2017). This research was conducted with the aim of determining the influence of leadership style and organizational support on organizational commitment and employee performance at the Gresik Regency Tourism and Creative Economy, Culture, Youth and Sports Department.  

The Election Supervisory Body (Bawaslu) has a crucial role in ensuring the sustainability of democracy and the validity of general election results. In the digital era, technology has an influential role in facilitating the process of socialization regarding election schedules and programs, and can increase people's knowledge, understanding and awareness of their rights and responsibilities in elections. In its use, it is hoped that it can simplify the work of election organizers and provide access to information, transparency and accountability to the public as part of professional and trustworthy public services. This supervisory function and task is very important to ensure that the election implementation process remains in accordance with the principles and principles of election administration. Supervision Model in the Digital Era in General Elections, in this case, public participation is mandatory at every stage of the election/general election. The problems and efforts in implementing general election supervision in the digital era are the role of the Election Supervisory Agency (Bawaslu) in supervising elections and this is also inseparable from criticism from election participants and the general public. This condition was motivated by dissatisfaction with Bawaslu's performance in supervising the elections.

This research explores Gen Z's understanding of democratic practices in the 2024 Legislative Election, focusing on the Merdeka Student Exchange 4 program at Universitas Negeri Medan. The primary focus is identifying the high political awareness, active participation, and critical attitudes of participating students. The research methods include in-depth interviews, participatory observation, and quantitative data analysis from structured surveys. Findings indicate that Gen Z holds a more pragmatic and critical view of the democratic process compared to previous generations, with particular attention to transparency and accountability. Participation in the exchange program significantly enhances students' understanding of political pluralism and tolerance. These findings are crucial for developing more effective and inclusive political education strategies, aimed at encouraging greater youth participation in the democratic process.

Fund management in an orphanage is very important to see the mechanism starting from how the process of obtaining funds, the use of funds, to reports and accountability, therefore this study aims to determine how the process of obtaining funds, how the use of funds, and how reports and accountability of funds at the Blessing orphanage institution Palangka Raya. The method used in this research is a descriptive approach qualitative method in which researchers use field research techniques. The results of this study are in terms of obtaining funds, the orphanage obtains funds from several sources, namely the government through Social Services, donors, and charity cities distributed through PUB licenses. The funds that have been received are then managed by the orphanage management based on the needs of foster children. Accountability of fund management, the orphanage management realizes through making routine reports every month according to real conditions. To realize transparency, so far it has been realized by providing report results to regular donors and to the government.  

This research aims to describe regional financial management which includes: planning and budgeting, regional financial accountability; and transparency which includes transparency and accessibility, and the performance of Regional Work Units; analyze the influence of the effectiveness of financial planning, transparency of financial reporting on the performance of Regional Government Work Units. The type of research used is explanatory. The number of samples in this study was 32 respondents. The data collection technique uses a questionnaire in the form of a statement along with an answer score using a Likert scale of 1 to 5. The analysis technique uses descriptive analysis and multiple linear regression analysis. Regional financial management which includes; Transparency and accessibility of regional financial reporting influences the performance of Regional Work Units.    

Political parties play a vital role in advocating for democracy and maintaining public trust in the political system. This study evaluates the role of political parties in the development of democracy from the perspective of constitutional law using a qualitative descriptive method. They are responsible for transparency, participation, and accountability in the political process, as well as formulating policies, raising political awareness, and representing the interests of the people. Political parties also support political pluralism, participate in elections, and oversee the government in accordance with the law. Despite their key role in building democracy, challenges such as unequal representation and lack of transparency still need to be addressed. This research provides insights into the contribution of political parties to strengthening democracy, while highlighting areas that require further attention to improve the quality of democracy in Indonesia.

Corporate governance, audit committee, and audit quality are important factors that can influence company performance. Good corporate governance can create an effective internal control system, increase transparency and maintain company accountability. The audit committee, as part of corporate governance, plays a role in overseeing the financial reporting process, evaluating the internal control system, and monitoring external audit performance. High audit quality can increase stakeholder confidence in the company's financial reports and provide guarantees for the accuracy and reliability of financial information. This research aims to analyze the influence of corporate governance, audit committee, and audit quality on company performance. Corporate governance variables are measured using corporate governance scores, while audit committee variables are evaluated based on the characteristics and effectiveness of the audit committee. Audit quality is assessed by the reputation and experience of the external auditor. Meanwhile, company performance is measured using financial ratios such as return on assets (ROA) and return on equity (ROE). This research uses data from companies listed on the Indonesia Stock Exchange (BEI) during a certain period. Data analysis was carried out using the multiple linear regression method to test the influence of independent variables on the dependent variable. It is hoped that the findings of this research will contribute to the development of corporate governance practices, audit committee management, and improvement of audit quality in Indonesia, as well as provide insight for companies in efforts to improve their financial and operational performance.

The performance accountability evaluation (SAKIP) is crucial for assessing the success and shortcomings of government institutions in fulfilling their tasks and functions. This study evaluates the SAKIP implementation in the Regional Public Hospital (RSUD) Dr. Mohamad Soewandhie in Surabaya City. Through qualitative research methods, the study examines the planning, measurement, reporting, and internal performance accountability evaluation. The findings reveal that RSUD Dr. Mohamad Soewandhie demonstrates a high level of performance accountability, scoring an overall rating of 92.20 out of 100, categorized as "very satisfactory." Factors influencing its performance accountability include internal elements such as planning quality, performance measurement, and internal evaluation, as well as external factors like government regulations, external oversight, and societal expectations. The implications suggest areas for improvement and reinforcement of the hospital's performance accountability, contributing to better healthcare service delivery and transparency.

The purpose of this research is to analyze the supervision of the village consultative body on village financial governance, in Hadakewa Village, Lebatukan District, Lembata Regency. This research uses empirical legal research methods sourced from data obtained directly in the form of opinions from respondents, namely the Village Head, Village Secretary, Village Finance Clerk, Community Leaders, Hadakewa Village Consultative Body. The results showed that (1) the accountability of the Hadakewa village government regarding the management of village funds has a form of transparency with the village fund realization report. This report is not only submitted to the district / city government but also to the community and the Village Consultative Body which acts as a supervisor of the use of the Village Fund. Thus, this action reflects the Village's commitment to implementing the principles of accountability and transparency in the management of the Village Fund (2) shows that the implementation of financial governance supervision based on management principles is running well and all reports on the use of village funds are carefully recorded and reported from village officials to the Village Consultative Body.