Publication Search

This  study  aims  to  describe  and  analyze  the  principles  of  Good  Corporate Governance in managing village funds at the Tenggak Village Government, Sidoharjo District, Sragen Regency. This type of research uses a descriptive method with a qualitative approach. This  research  design  is  considered  as  the  most  suitable  application  to  explain  the  good governance  principles  in  the  Tenggak  Village  government  in  depth  according  to  the  actual phenomena.  Data  collection  techniques  carried  out  containe  of  interviews,  observation  and documentation.  The  results  of  this  study  indicate  that  the  principles  of  responsibility, independence, and justice have been applied properly. Therefore the principle of transparency has not been applicated properly and the principle of accountability has not met the existing research indicators. The final result indicated that the principles of good corporate governance have  not  been  implemented  properly  in  village  fund  management  in  Tenggak village governance.

The rapid development of information and communication technology is beneficial to all areas of life, where through information technology the process of collecting, processing data to presenting information becomes very fast, precise and accurate. This development makes computer science an integral part of human life. Computers are generally used for processing data to produce information. With the many conveniences that can be obtained by using this computerized system, not a few organizations have implemented this computerized system. Computer systems enable organizations to manage large amounts of data and information, thereby of course helping organizations make decisions quickly and accurately in determining organizational strategies and policies. The current development of information technology also makes competition between institutions in terms of service quality an added value in attracting the interest of all stakeholders because transparency, accountability and quality of information will be more effective and efficient.

The application of good governance in public services in the district is expected to create a government system that is more responsive, accountable and oriented to the interests of the community. This study aims to determine the application of the principles of good governance in public services in the East Semarang District Office of Semarang City as well as to find out the supporting and inhibiting factors. The research method used is descriptive qualitative with data collection techniques through in-depth interviews with informants, namely the district head, service section head and service users. The results of the study show that the principles of accountability have been implemented through coordination, program outreach, effective communication, officer competence, commitment, honesty and democracy, the principles of transparency have been implemented through information disclosure and easy access to services, democratic principles have been implemented through the involvement of officers, accountability, integrity, following up on public complaints and a straightforward mechanism. The application of the principle of the Rule of Law is carried out by providing services to the public that are fair and do not discriminate, employees carry out their duties in accordance with existing rules. Factors supporting the implementation of good governance in the East Semarang District Office are effective communication; adequate resources; disposition shows honesty, commitment, and democracy; The bureaucratic structure is reflected in the program implementation mechanism according to the Standard Operating Procedure (SOP) and is easy to understand as stated in the program/policy guidelines and implementing organizational structure. The obstacles are the lack of understanding by the apparatus of the principles of Good Governance, inadequate facilities and lack of discipline by the apparatus during working hours and the lack of community participation.

This community service activity aims to increase understanding and ability in preparing accountable and transparent financial reports at SDN 1 Aji Jaya KNPI. Through this outreach, it is hoped that the school can manage school operational assistance funds more effectively and efficiently and can properly account for them to interested parties. In this activity, lecturers from the Mitra Indonesia University Faculty of Business Study Program provided practical guidance and training to teachers and school staff, including direct practice in preparing financial reports based on real cases in schools. Evaluation is carried out through an assessment of financial reports prepared by participants as well as feedback from participants regarding counseling materials and methods. The results include increased understanding of teachers and school staff regarding financial accountability and transparency, the realization of accountable and transparent financial reports at SDN Aji Jaya KNPI, as well as increased trust from parents and other parties in the management of school operational assistance funds. Through this effort, it is hoped that it can increase accountability and transparency in financial management at the school, as well as optimize the use of school operational assistance funds to improve the quality of education.

The purpose of this study was to identify the management of Goa Boki Maruru, find out the facilities provided for Goa Boki Maruru and develop a model for the development of Goa Boki Maruru. The method in this study was the survey method, namely a research technique through direct observation of a symptom or gathering information through interview guides, questionnaires. The involvement of these various parties can be seen as sufficient in encouraging tourism. However, currently there is no synergy between stakeholders in tourism management activities. Then it has not yet facilitated the management of Boki Maruru tourism as well as regulation and funding as well as assistance and direction. The research results in the FGD also have not found implementation in management activities from the local government as a dimension of Geopark development. In the management development dimension, it was found that there was no monitoring, evaluation, conservation, education and creative economic improvement program from the Government, and there was still a lack of efforts to increase community capacity related to Boki Maruru tourism management. The dimension of developing community-based strengthening shows that there is no transparency and accountability in tourism management due to the lack of basic management and the basics of tourism management by community organizations. It is recommended that the Geopark development model be through: increasing social responsibility, utilizing digital media, increasing community HR cabality, implementing Boki Maruru management training programs for community tourism organizations, and increasing collaboration with academic and private stakeholders.

This study aims to analyze the realization of the management of the Village Revenue and Expenditure Budget. Village Revenue and Expenditure Budget is an important financial instrument in managing village finances to finance various development activities and public services at the village level. In this study, we use methods to study the implementation of Village Revenue and Expenditure Budget management in different contexts. The data used includes the budget that has been allocated, the realization of expenses, and related financial reports. Apart from that, we also involved interviews with related parties such as village financial managers, village heads, and community members. The results of this study indicate that there are still some problems in managing the Village Revenue and Expenditure Budget. Some of them are a lack of understanding of the budgeting process, weaknesses in monitoring and evaluating budget use, and low community participation in decision-making processes related to Village Revenue and Expenditure Budget. In addition, there were also indications of misuse of funds and corrupt practices that needed to be followed up by the competent authorities. This study provides recommendations for improving the management of village budgets, including strengthening the capacity of village financial managers, increasing transparency and accountability in village financial reporting, and increasing participation the community in making decisions related to the management of the APBDes. It is hoped that the results of this research can provide valuable input for the village government and related stakeholders to increase the effectiveness and efficiency of Village Revenue and Expenditure Budget management in order to realize sustainable development at the village level.

  This study aims to determine the implementation of SISKEUDES in improving the quality of village financial accountability in Karangrejo Village, Selomerto District. This research uses descriptive method with qualitative analysis using the implementation model. Data collection was carried out by library research, observation, and in-depth interviews. The research location is in Karangrejo Village, Selomerto District, Wonosobo Regency. Data analysis uses data reduction, data presentation, and data verification or conclusions. The results showed that the management of the SISKEUDES application in Karangrejo Village, Selomerto District, Wonosobo Regency had been carried out in an accountable manner. performance indicators. With the SISKEUDES application, the village government is greatly assisted in managing village finances and budgets and also provides accuracy in reports that have been made and upholds reporting transparency and accountability.

This study aims to determine how the implementation of the Basic Principles of Zakat and PSAK 109 can create accountability and transparency in zakat management institutions. Accountability and transparency are important issues in zakat management governance because they are related to public trust, zakat management agencies in order to improve accountability and transparency must prepare financial reports in accordance with applicable standards, namely PSAK accounting for zakat, infaq and sadaqah 109. In the governance of zakat, the standard of zakat management is introduced, namely the Zakat Core Principle (ZCP). This research method is qualitative research using library research methods, by collecting data related to the object of research in the form of books, manuscripts, periodicals or magazines, or collecting data in the form of literature, to solve a fundamental problem based on critical analysis and analysis of relevant in-depth knowledge about library materials. The findings of this study indicate that the implementation of Zakat Core Principles (ZCP) and PSAK 109 Accounting for Zakat can support the accountability and transparency of zakat management bodies. Among the zakat core principles, there are 6 principles related to zakat management, which reflect accountability and transparency.

The implementation of public sector accounting is very important to ensure transparency, efficiency and effectiveness in the financial management of government entities, including village governments. This study explores the extent to which the Karangrejo Village Government has adopted and implemented public sector accounting standards, procedures, and reporting practices in its financial system. This research includes studies on accounting policies, budgeting processes, and the smaller number of financial transactions of village governments compared to local governments. The results of the study indicate that the policies implemented by the Karangrejo village government are in accordance with applicable regulations and have been evaluated by accountants in presenting accountability reports. In addition, the village government has prepared financial reports, including balance sheets, income statements, and cash flow statements, which provide comprehensive information on village financial activities and assist in assessing village financial performance and accountability. The preparation of financial reports using a village-based accounting information system (SISKEUDES) also assists village officials in compiling financial accounting reports for village funds more seriously. This study concludes that the implementation of public sector accounting in the Karangrejo Village Government financial system in 2020 has increased financial transparency, accountability, and governance. However, there is still room for improvement, such as strengthening internal controls, increasing capacity building programs for village officials, and ensuring the sustainability of accounting practices that have been implemented.

The aims of this study are to analyze the effect of competence of human resources, internal control, use of technology and community participation on village fund accountability. The Kota Intan village community sees a lack of transparency from the village government, causing a sense of community apathy, that the authority for village development is the task of the village government. The population of this study consisted of village heads, village secretaries, BPD, section heads, heads of affairs, and heads of sub-villages and the criteria of research sample worked for at least 1 year with a minimum education of high school or equivalent. There was 83 respondents from 5 villages. The results of this study show that the competence of human resources had a positive but not significant effect on village fund accountability, there was a negative but not significant internal control effect on village fund accountability, there was a positive and significant influence on the use of technology on village fund accountability, and there was a positive but not significant effect community participation variable on accountability of village funds. The result of this study are expected to contribute to development of village fund accountability. While the urgency of this study relate information for the district government and the community so they know the principles of village fund accountability.   Keywords: Village Fund, human resource competency, internal control, community participation, accountability.  

The purpose of this research is to find out and describe the effectiveness and efficiency of implementing the siskeudes application as well as the constraints or obstacles to financial management in Rejosari Village, Pakis District. This research uses a qualitative approach with a qualitative descriptive research type. The data used in the study were obtained through interviews and observations at the Rejosari Village Hall office. Data analysis using data reduction, data presentation and verification. The results showed that the implementation of the siskeudes application in Rejosari Village was quite effective and efficient in helping the village government manage its finances. The village financial management procedures that will be carried out include the planning, implementation, management and reporting/accountability stages. However, there are still some problems in its operation but it doesn’t really affect the system used. The village financial system is very important in the village economy, where good and structured village financial management can create optimal accountability and transparency.

Rumah Zakat is a philanthropic institution that manages zakat, infaq and shadaqah, as well as other social funds through community empowerment programs. With the Smile Champion program, Rumah Zakat is committed to improving the quality of education which includes beneficiary categories. This study aims to determine how significant the influence of the Smile Champion program is on the increase in ZIS fundraising in 2009-2018 at Rumah Zakat. The method used in this research is descriptive analysis method with a quantitative approach. The statistics use normality test, autocorrelation test, run test, heterodasticity test, multicollinearity test, coefficient of determination test and t test. The types and sources of data used are secondary data obtained from financial information published by Rumah Zakat. Based on the results of the study, it was concluded that the influence of the Smile Champion program on increasing the collection of ZIS funds at Rumah Zakat from 2009 to 2018 had a very positive significant effect of 48%, while 52% was influenced by other factors which were not included in the study. This is supported by the opinion of Sunyoto (2015) that an income in a goods or service company can be determined based on the quality of a product being marketed. From this research, Rumah Zakat must try to maintain the trust of muzzaki in particular and the community in general regarding the management of ZIS funds. It's a good idea to invite donors when distributing or giving to mustahik throughout the Champion's Smile Program. With the hope that professionalism that is manifested by transparency and accountability will make zakat collection continue to increase.

RKAS is a set of school action plans that cover planning, coordinating, implementing, and monitoring teaching and learning activities in the future. From this it can be concluded that the RKAS covers all parts of budget management, from planning to accountability. The School Activity and Budget Plan (RKAS) must be designed in accordance with established procedures. The procedures are (1) taking inventory of school programs/activities for the following year; (2) compiling action programs according to their types and priorities; (3) determine the work program and program details; (4) Prepare working papers and spreadsheets, set financial goals and budgets and bring them into standard RKAS format. This preparation procedure was also carried out at SMAN 13 Surabaya. In carrying out the procedures for preparing the Activity Plan and School Budget SMAN 13 Surabaya also includes teachers and school committees to take part in the discussion process regarding the planned school activity program design. The RKAS reporting process is also important in order to uphold the principles of accountability and transparency in an educational institution. This is also done by SMAN 13 Surabaya, this school uses two reporting processes, including mandatory reporting through an application that has been provided by the government in the form of the SIPLAH and ARKAS applications. This application is intended to oversee the management and planning of learning in schools, not only that at SMAN 13 Surabaya also do manual reporting, namely reporting to the school committee.

The Holding Company is part of the company, the Holding Company Philosophy which was originally to create added value, efficiency and strengthen the supply chain has now become a business innovation for the company's development in Indonesia. Because the Holding Company is part of the Company, the highest position in the company is the GMS. The position of the GMS in the holding company has the same role as in the company, namely making strategic decisions, overseeing company performance, and maintaining transparency and accountability even though the holding company itself is a holding company which under its control oversees the policies of the subsidiary companies it shelters.

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

The trust of the congregation in the mosque management is greatly influenced by the quality of a transparent and accountable management system. Manual recording systems that are still widely used are often less effective in providing accurate, fast, and easily accessible data, especially related to cash flow information and mosque activity programs. This condition can cause unclear information that has an impact on the low active participation of pilgrims. This research offers a solution in the form of building a website-based mosque administration system that is adaptive and easy to use. System development is carried out through the stages of needs analysis, feature design, application implementation, and functional testing. The system built provides several main services, including managing worship schedules, recording income and expenditure in a structured manner, and reporting mosque activities in detail and real-time. Through the web platform, financial information and activity programs can be accessed more openly, thereby increasing transparency and accountability in mosque management. The results of the development show that this system is able to simplify the administrative process, speed up the presentation of information, and support the supervision of funds by pilgrims and administrators. Thus, a website-based administration system can be an effective solution to increase the trust of worshippers and encourage more active participation in mosque activities.

Blockchain technology has emerged as a transformative solution for enhancing transparency and traceability in global supply chains. This paper explores the applications of blockchain in improving data accuracy and accountability, particularly in sectors such as agriculture, manufacturing, and pharmaceuticals. Through detailed case studies, the research demonstrates blockchain's effectiveness in reducing fraud, enhancing trust among stakeholders, and ensuring a more resilient supply chain framework. The findings suggest that implementing blockchain can significantly improve operational efficiencies and foster collaborative relationships across various industries.

The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.  

This study discusses the role of e-procurement in preventing fraud in Satker X. This study is devoted to examining the role of e-procurement in preventing fraud, as well as the potential for fraud that may still occur when Satker X has implemented e-procurement in procurement process. The object of this research is Satker X which is one of the Central Government Work Units engaged in the field of vocational education. This research is aimed at Satker X as e-procurement users.Research espondent in this study are 3 respondents. Data collection in this study was done by in-depth interviews, observation and documentation. After the data is collected, the next step is analyze the data. Data were analyzed by data reduction, presented in tabular form, until the stage of completion of writing and drawing conclusions. The validity or credibility test of the data is done by using data triangulation.The results show that the implementation of e-procurement in Satker X is quite good, and e-procurement has been proven to increase transparency and accountability in the procurement process in Satker X. However, it turns out that e-procurement still has gaps that can later become one of the potential fraud in the future. It was found that e-procurement is considered less able to prevent fraud that can occur during the implementation of work. Where there is manipulating documents carried out by unscrupulous provider. To avoid this from happening in the future, it is hoped that Satker X and the bureaucracy above it can always evaluate the implementation of work of the procurement of goods and services, besides that Satker X and the bureaucracy above it must also start building an integrity zone, by increasing the integrity of implementers, starting from KPA, planners, PPK, UKPBJ, and the work supervisor.

This study aims to analyze and explain the level of competence and professionalism of the State Civil Apparatus (ASN) in improving services at the North Jakarta Fire and Rescue Service.  This research uses a qualitative method of collecting data through interviews, observations, and secondary data. The results showed that ASN's competencies include technical, managerial, socio-cultural, and integrity aspects. ASN professionalism involves attitudes, behaviors, and work qualities that reflect dedication, integrity, and responsibility. Education has met the competencies, but training is needed to improve employee professionalism. Public service civil servants at the North Jakarta Fire and Rescue Service are responsive, effective, efficient, and highly quality. An indicator of the success of employee professionalism is seen in the increase in fire and rescue service time. With adequate competence, high professionalism, and quality public services, civil servants in the North Jakarta Fire and Rescue Service can provide optimal services to the community. To achieve this goal, it is recommended to improve education training and implement a code of ethics, transparency, accountability, and efficient management of resources.