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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.

Lack of understanding of Government Public Relations function by the Education and Training Center The Ministry of Education, Research and Technology is an obstacle to the implementation in conveying information, policies, regulations and educating the public which is still not optimal. The lack of experts and limited human resources results in ineffective communication in conveying information which can cause misunderstandings and inappropriate information received by the public. This study aims to determine the activities, actions, and mechanisms of Government Public Relations of the Education and Training Center of the Ministry of Education, Culture, Research and Technology. The research theory in this study is the theory of implementation and Government Public Relations which consists of disseminating public information, policies, regulations and educating the public about laws and regulations. This research methodology.This research methodology uses a qualitative approach with descriptive methods with data collection techniques are in-depth interviews. The implementation of Government Public Relations carried out by the public relations of the Education and Training Center of the Ministry of Education, Research Culture and Technology consists of activities such as providing accurate information, socializing to the public about government policies, interacting with the public, holding press conferences, and building relationships with the media.press conferences, and building relationships with the media. Government Public Relations actions carried out such as preparing information materials, accommodating, processing messages and aspirations of the community, by involving several stakeholders so that the information received by the public in the form of news, narratives, photos and videos is accurate and reliable. The Government Public Relations mechanism uses good governance, namely, equality, supervision, law enforcement, , effectiveness, and  responsiveness, efficiency, participation, accountability, foresight and transparency.

The concept of accrual accounting is a basis commonly applied in financial institutions in Indonesia. However, Islamic banks have a different perspective on implementing the accrual accounting concept. This research aims to analyze the application of accounting recording methods with the concept of accrual accounting in sharia banking. The research method is descriptive qualitative research with data collection techniques in the form of library research. The findings show that the implementation of the accrual accounting concept in sharia banking cannot be fully implemented because there are elements that conflict with sharia principles. These elements are uncertainty and gharar, as well as the high potential for institutions to fall into earnings management practices. This makes sharia banking apply a limited accrual method and adapt it to sharia principles. In calculating profit sharing, Islamic banking does not apply accrual accounting because it requires real cash inflows and receipts. Islamic financial institutions can use accrual accounting for financial reports which aims to increase transparency and accountability before stakeholders.

The Regional Asset Management Agency (BKAD) of North Sumatra Province still uses a manual file management system for financial reports, namely by using physical folders. This system is considered to be ineffective and inefficient, and has a high risk of file damage or loss. This can lead to delays in the preparation of financial reports. This study aims to design a computerized file management information system for financial reports. This system is expected to improve the effectiveness, efficiency, transparency, and accountability of financial file management in BKAD. This system is designed using a structured database to store financial file information. Stakeholders can easily find the information they need through this system.

Law is a guide for people in living their lives so that they are directed and avoid negative behavior. Freedom of expression, including criticism of the government, is often considered an insulting act that can result in legal action. This research aims to determine the limits of the criminal provisions for insulting the President and Vice President in the reform of criminal law (Law number 1 of 2023 concerning the Criminal Code) in Indonesia as well as analyze the provisions regarding insulting the President and Vice President who have the potential to threaten press freedom. The method used in this research is normative law, namely examining aspects of legal policy through studying the documents of Law number 1 of 2023 concerning the Criminal Code. The results of this research show that criminal law regulations regarding insulting authorities and state/government institutions, especially the President and Vice President, have developed over time. Constitutional Court (MK) decisions have an important role in establishing clear boundaries regarding expression and criticism of authorities and state/government institutions. Criticism of the performance of executive agencies can be a means of increasing government transparency and accountability. However, regulations governing insults against authorities and state/government institutions must pay attention to democratic principles and human rights.

This research aims to determine the effect of accountability and transparency of village funds on the quality of village financial reports in Pematang Lingkung Village, Batang Merangin District, Kerinci Regency. This research uses quantitative methods with a descriptive approach, data collection techniques using questionnaires and the sample in this research was 30 village officials and members of institutional organizations in Pematang Lingkung Village, Bapatang Merangin District, Kerinci Regency. The technique for determining the sample is to use a saturated sample by taking the entire population as the research sample. Data analysis using descriptive statistics, research instrument testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of this research partially show that the Accountability variable (X1) with a significance value of 0.143 > 0.05 and tcount of -1.509 <ttable 1.697 states that accountability has no effect on the quality of financial reports, the transparency variable (X2) with a significance value of 0.514 > 0.05 and tcount of 3.501 > ttable 1.697 states that the transparency variable has a significant effect on the quality of financial reports. Meanwhile, simultaneously with the value that Fcount is 6.789 > Ftable 2.96 and a significance of 0.04 <0.05 states that accountability and transparency of village funds has a positive and significant effect on the quality of financial reports in Pematang Lingkung Village, Batang Merangin District, Kerinci Regency.    

Procurement is a recurring activity in a company's business process. While the traditional procurement process is often considered less efficient and effective, it requires a better solution. The traditional procurement process also often requires a long time, high cost, and lack of transparency. This can lead to inefficiency and the risk of misuse. This research aims to develop a more efficient and effective procurement application model using SDLC and waterfall methodologies. This research uses observation methods to study the current procurement process and interviews to get input from stakeholders regarding application needs. The results showed that the developed procurement application model can help companies in a more efficient and effective procurement process. This application model can help companies to save time and costs, as well as increase transparency and accountability of the procurement process.

This research aims to determine accountability in managing the 2022 Village Revenue and Expenditure Budget (APBdes) in Pulau Birandang Village. This research was conducted to see the accountability of the APBdes which is accountable, transparent and participatory by the government of Pulau Birandang Village, Kampa District, Kampar Regency, Riau. This research method uses a qualitative method with a descriptive approach. This research uses secondary and primary data, primary data is carried out by interviews, observation and documentation. Meanwhile, secondary data comes from literature studies, scientific journals and other sources. The results of this research show that accountability in the management of the Birandang Island Village Revenue and Expenditure Budget from the planning, implementation and accountability stages is in accordance with the principles of accountability, namely, accountability, transparency and community participation. Reporting and accountability for the village income and expenditure budget in Pulau Birandang village is one of the important stages where the performance report of the Pulau Birandang village government in accounting for village finances is proven by the semester report and final report on implementation realization. The contents of the report on the realization of the implementation of the regional budget program in Birandang Island village are in accordance with the previously planned implementation. In order to account for the use of APBdes funds, the village government makes announcements on billboards or banners containing the APBdes implementation program and its nominal amount.

Autonomous vehicles (AVs) are revolutionizing transportation by relying on advanced AI techniques like deep learning and reinforcement learning for decision-making and navigation. However, concerns about the opacity of traditional AI models in safety-critical applications such as autonomous driving raise issues related to safety, accountability, and trust. This study explores the integration of Explainable AI (XAI) techniques in AV systems to enhance transparency and interpretability while maintaining high prediction accuracy. XAI methods, such as LIME (Local Interpretable Model-agnostic Explanations) and SHAP (SHapley Additive ExPlanations), provide understandable justifications for AI-driven decisions, addressing biases, fairness, and accountability. These techniques also support regulatory compliance and foster public trust in AVs. A mixed-methods approach, combining experimental simulations and user surveys, was employed to integrate XAI into AV systems and test its performance in urban traffic and highway driving scenarios. Feedback from users, collected through questionnaires and in-depth interviews, revealed that XAI-enhanced systems significantly improved the interpretability of AV decisions, leading to higher user trust and satisfaction. The study highlights the importance of balancing model complexity with interpretability, demonstrating that XAI techniques are crucial for building trust and ensuring accountability in autonomous driving systems.

This study aims to determine the application of good governance principles at the Wajo Regency Investment and One-Stop Integrated Services Office (DPM-PTSP), the research informants consist of staff and employees along with the public who want to take care of licensing letters at the Wajo Regency DPM-PTSP Office. This study uses a qualitative method with a descriptive approach.The results of this study show that the application of Good Governance principles at the Wajo Regency Investment and One-Stop Integrated Services Office (DPM-PTSP) has been running well, including accountability that has been effective and efficient in terms of achieving strategic objectives that contain vision, mission, goals and objectives, and activities that are equipped with performance indicators and targets to be achieved,  Transparency with the accountability of staff and employees in carrying out their respective duties which are quite professional, Participation shows that the community feels very satisfied with public services, and the Rule of Law is also very good because it is carried out fairly without discriminating against the social status of the community. The conclusion is that the application of the Good Governance Principle at the Wajo Regency DPM-PTSP office has been realized and implemented well.    

Grants are a form of financial assistance provided by individuals, organizations, or governments to recipients without repayment obligations. Grants play a significant role in social and economic development, including improving community welfare, strengthening economic capacity, and supporting infrastructure development. This study aims to analyze how grants contribute to community empowerment and economic growth while identifying challenges in their management. Using a qualitative approach based on a literature review, this study finds that well-managed grants can enhance the competitiveness of small and medium enterprises (SMEs), accelerate regional development, and support social sectors such as education and health. However, issues such as lack of transparency, weak supervision, and potential dependency among grant recipients remain significant challenges. Strengthening regulations, implementing monitoring systems, and ensuring impact-based grant distribution are recommended to improve grant effectiveness and maximize benefits for recipients.

This research aims to explore the potential of social media in supporting the implementation of public information disclosure policies. This study employs a qualitative approach with a case study method. Data is collected through in-depth interviews with relevant stakeholders, participant observation, and social media content analysis. The collected data is analyzed using thematic analysis techniques to identify patterns, themes, and insights relevant to the research objectives. Results This research reveals that social media has significant potential in strengthening the implementation of public information disclosure policies. Social media can facilitate wide dissemination of information, enhance public participation, and promote government transparency and accountability. However, challenges such as digital literacy, regulations, and adequate policies must be addressed to fully utilize the potential of social media.

On this occasion, I carried out quite in-depth experiments and research, the aim of which is to observe the preparation of financial reports and the preparation of Government Accounting Standards, namely an accounting method that is implemented when recording and presenting Government Financial Reports. Government Accounting Standards are published and stated in Government Regulation Number 71 of 2010. The Social Service Financial Report contains the mechanism for the Government's Social Service performance in one accounting period. This observation is useful in order to show how the presentation of the financial reports of the North Sumatra Province Social Service is truly in line with Government Regulation Number 71 of 2010. This system uses descriptive analysis which, as a fact, is put together and then classified and managed with special provisions so that it can be picked and described a decision. The results and description of this observation illustrate the presentation of financial reports at the North Sumatra Provincial Social Service in the 2022 budget year with Government Regulation No. 71 of 2010. It is recommended that in the next fiscal year the leadership of the North Sumatra Provincial Social Service illustrate that they have complied with and implemented PP No. 71 of 2010, in this way it can be seen that accountability and transparency of financial reports can be realized.

Procurement of goods is a recurring activity in a company's business process. Meanwhile, the traditional goods procurement process is often felt to be less efficient and effective, so it requires a better solution. The traditional procurement process also often takes a long time, has high costs and lacks transparency. This can lead to inefficiencies and risks of abuse. This research aims to develop a more efficient and effective goods procurement application model using SDLC and waterfall methodology. This research uses observation methods to study the current procurement process and interviews to obtain input from stakeholders regarding application needs. The research results show that the goods procurement application model developed can help companies in the goods procurement process more efficiently and effectively. This application model can help companies save time and costs, as well as increase transparency and accountability in the procurement process.

Higher education is often seen as a place to shape future leaders and create positive change in society. However, corruption poses a serious threat to the integrity and purpose of higher education. This article discusses the challenges and strategies in instilling anti-corruption awareness in higher education environments. These challenges include a culture of corruption that is difficult to change, economic pressures that encourage unethical behavior, and a lack of transparency and accountability. The proposed strategy includes implementing a curriculum that promotes the values ​​of integrity, establishing an independent monitoring body, implementing a strict code of ethics, and raising awareness through campaigns and training. By implementing this strategy holistically, it is hoped that higher education can become an effective agent of change in fighting corruption and promoting good governance in society.

The aim of this study is to explore the ethical principles applied in the process of creating and implementing poverty alleviation policies in Kabupaten Bima, utilizing a qualitative descriptive approach. Informants were selected purposively, involving key figures such as government officials from the Social Services and Regional Development Planning Agency (Bappeda) of Kabupaten Bima, academics, and community activists, to gather data through in-depth interviews, participatory observation, and document analysis. The findings indicate that the success of these policies heavily depends on the implementation of transparency, distributive justice, and accountability. Transparency ensures that the policy process can be followed and monitored by the public, enhancing trust and community participation. Distributive justice promotes the fair allocation of resources, ensuring that all segments of society feel the benefits of the implemented policies. Meanwhile, accountability underscores the government's responsibility in managing and reporting resources fairly and honestly. This research also highlights the importance of using information technology to support transparency and enhance community participation, as well as strengthening the capacities of both government and communities to create an ethical and effective poverty alleviation system.

This study aims to explore and analyze how the integration of deontological ethics and virtue ethics can serve as a foundation for enhancing accountability and transparency in the Social Services Department of Bima Regency, focusing on the understanding and application of ethical principles by civil servants and their impact on governance. Employing a qualitative descriptive method, this research involved in-depth interviews, participatory observation, and documentation studies to collect data from various informants directly involved in the implementation and supervision of bureaucratic ethics. Data analysis was conducted through an iterative model, including data reduction, data display, and conclusion drawing to gain a deep understanding of the dynamics of deontological and virtue ethics in the bureaucratic environment of Bima Regency. The findings indicate that although the integration of deontological and virtue ethics holds great potential in enhancing transparency and accountability, real challenges are faced, including the misalignment between ethical principles and bureaucratic operational realities, resistance to change, and weaknesses in the oversight system. These findings highlight the importance of comprehensive ethical education and training, the development of effective accountability mechanisms, and increased community participation as key strategies to overcome these challenges and strengthen the ethical foundation in the governance of Bima Regency.