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In the digital economy era, financial transparency has become a critical aspect for the sustainability and credibility of Micro, Small, and Medium Enterprises (MSMEs). Despite their substantial contribution to employment and economic growth, many MSMEs in Indonesia still rely on manual accounting systems, which limit the accuracy and traceability of financial reporting. This study aims to empirically examine the effect of cloud-based accounting automation on financial transparency among Indonesian MSMEs. Using a mixed-methods approach, the research collected quantitative data from 120 MSME respondents in Jakarta and West Java through structured questionnaires and qualitative data from six key informants through semi-structured interviews. The quantitative data were analyzed using simple linear regression, resulting in a coefficient of determination (R²) of 0.513 and a beta coefficient of 0.598 (p = 0.000), indicating a strong and significant influence of accounting automation on financial transparency. Qualitative findings also revealed improvements in real-time access, reporting accuracy, and transaction traceability. The study confirms that cloud-based digital accounting systems enhance financial transparency by enabling automated integration, audit trails, and timely reporting. These findings contribute to the literature on digital transformation in MSMEs and offer practical implications for policymakers, financial institutions, and software providers to accelerate technology adoption and improve financial governance in the MSME sector.

This article examines the juridical aspects of online loans (pinjol) as an alternative method for Indonesian students to pay tuition fees (SPP and UKT), with a focus on the partnership between universities and fintech institutions like Danacita. Using normative legal methods and literature analysis, the study finds that while online lending platforms are legally regulated under POJK No. 77/POJK.01/2016, there are still gaps in legal protection for students as consumers. The lack of targeted consumer protection, transparency, and financial literacy raises serious risks of over-indebtedness and academic dropout. This paper calls for more stringent government oversight, improved regulatory enforcement by OJK, and the development of accessible, fair educational financing alternatives.

This study aims to determine the effect of compensation and benefits on employee job satisfaction. Fair, adequate, and transparent compensation is considered a crucial factor influencing employee morale, loyalty, and retention. The study identifies seven key indicators to measure the impact of compensation on job satisfaction: salary adequacy, compensation fairness, punctuality of payments, compensation system transparency, incentives and bonuses, overall compensation satisfaction, and employee retention. The analysis results show that compensation has a significant influence on job satisfaction. Additionally, compensation effectiveness is affected by economic conditions, compensation system structure, and the relevance of compensation to employee needs. The study concludes that well-designed compensation can be a strategic tool for improving performance and reducing employee turnover.

Strengthening transparency and accountability in the financial management of Village-Owned Enterprises (BUMDes) is crucial in promoting good village governance. However, many BUMDes still face challenges such as weak record-keeping systems, the absence of internal audits, and limited human resource competencies in financial aspects. This community service activity aims to build an internal audit system as a strategy to improve the financial governance of BUMDes in Pematang Serai Village, Tanjung Pura Sub-District. The approach used is Community-Based Participatory Action Research (CBPAR), which emphasizes active community involvement throughout the process. The stages of the activity include problem identification, internal audit and basic accounting training, preparation of financial SOPs, implementation of the initial audit, and evaluation of the results. The results show that BUMDes administrators are able to independently conduct internal audits, compile cash reports and transaction documentation more systematically, and present the results in village deliberation forums. This activity also succeeded in increasing the capacity of administrators to compile simple digital reports using Excel. Community participation also encouraged the formation of a new culture that is more transparent and open to the process of managing village finances. This activity not only produced administrative outputs but also created institutional transformation that promotes more integrity-based BUMDes governance. The educational-participatory approach in internal audits has proven effective and is feasible to be replicated in other villages with similar conditions as part of efforts to strengthen good governance at the local level.

The digital era has brought significant changes in the way humans access, store, and share information. Amidst these technological advances, major challenges have emerged to the protection of individual privacy rights. Personal information is increasingly easy to collect and process by various parties, both by state institutions, technology companies, and individual users. On the other hand, the need for freedom of information is also increasing, especially in the context of transparency, public participation, and data openness. The balance between cybersecurity and freedom of information is a crucial issue that must be addressed comprehensively. This paper aims to examine the protection of privacy rights in the digital era by highlighting the tension between data security efforts and demands for information openness. The method used is a literature study with a qualitative approach. The results of the study show that privacy protection requires clear regulations, such as the Personal Data Protection Law in Indonesia, as well as public awareness in protecting personal data. On the other hand, freedom of information must still be maintained so that it is not misused to violate individual rights. Therefore, a balanced approach is needed between regulation, education, and technology to create a digital space that is safe, fair, and respects human rights.  

Bank reconciliation is one of the crucial internal control procedures in maintaining the accuracy of a company's financial statements. This study aims to analyze the role of bank reconciliation in improving the accuracy of PT Adhibaladika Agung's financial statements. The research method used is a descriptive qualitative approach with observation methods conducted during an internship in the accounting and finance division. The internship was conducted over a period of 5 months, from January 20, 2025, to June 20, 2025. In the reconciliation process, the main focus of this study was on cash transactions involving settlements from Electronic Data Capture (EDC), which were then matched with the Operational Report (OPR), summarized, and entered into Microsoft Excel. The results of the study indicate that bank reconciliation plays a very important role in identifying discrepancies between company records and bank statements, ensuring the completeness of transaction records, and enhancing the reliability of financial information. A systematic and regular reconciliation process can reduce the risk of recording errors, aid in the early detection of potential fraud, and improve transparency in financial reporting. This study provides practical contributions to PT Adhibaladika Agung in optimizing the bank reconciliation process as part of an effective internal control system.

This study aims to examine the legal regulations related to the utilization of village land assets in the Condongcatur area, Sleman Regency. The approach used is an empirical juridical method with qualitative descriptive analysis. The legal materials analyzed include primary, secondary, and tertiary legal sources, with a focus on Law Number 6 of 2014 concerning Villages, Law Number 13 of 2012 concerning the Special Status of Yogyakarta, and Governor Regulation Number 24 of 2024. The results of the study indicate a discrepancy between legal provisions and implementation in the field, especially regarding the leasing and management of Village Treasury Land. This finding indicates the need for stricter supervision and increased transparency to the public.

This study aims to analyze the effect of family ownership and firm size on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Earnings management has become a crucial concern as it may harm stakeholders due to financial statements that do not reflect the actual financial condition. Family ownership remains dominant in the ownership structure of companies in Indonesia, potentially influencing corporate accounting decisions, including earnings management practices. This research applies a quantitative method using secondary data from annual financial reports of manufacturing companies obtained from the official IDX website. The data analysis technique employed is multiple linear regression with the assistance of SPSS software. The results show that family ownership has a significant effect on earnings management, while firm size has no significant effect. Meanwhile, family ownership and firm size simultaneously have a significant effect on earnings management. These findings are expected to serve as valuable input for investors, regulators, and companies in enhancing financial reporting transparency.

This research discusses "The Dynamics of Agrarian Conflicts: Political Perspectives of Land Rights (Case Study of the Conflict Between PT. Swarna Cinde Raya with residents of Pangkalan Benteng Village, Talang Kelapa District, Banyuasin Regency)''. It aims to find out the causes and development of the dynamics of agrarian conflicts between the residents of Pangkalan Benteng Village and PT Swarna Cinde Raya. The research method used was qualitative. With primary data, namely residents of Pangkalan Benteng village, Banyuasin Regency. Data collection techniques through interviews and documentation. The results of the study show that first. The agrarian conflict between the residents of Pangkalan Benteng Village and PT Swarna Cinde Raya occurred due to overlapping land claims, land evictions by the company, and the slow response of the government and law enforcement. The main causes are ownership disputes, human rights violations, and lack of transparency in the resolution of cases by the authorities. Second,  the agrarian conflict between the residents of Pangkalan Benteng Village and PT Swarna Cinde Raya (PT SCR) has been going on since 2009. PT SCR claims that the 200 hectares of land managed by residents for generations has now been reduced to 80 hectares. The company put up prohibition signs based on the Agrarian Cases Law, causing intimidation and uncertainty for residents. Residents feel that their rights have been deprived, suffered losses due to evictions, and have received a slow response from the government and law enforcement. South Sumatra's Ministry of Law and Human Rights recommends a settlement through legal channels, but the slow and lack of transparency creates public distrust and risks escalating conflicts. This conflict reflects structural problems of agrarian management in Indonesia, such as power imbalances, overlapping regulations, and weak protection of indigenous peoples' rights. A just settlement must prioritize transparency, community participation, and respect for human rights so that conflicts do not spread.

The advancement of information technology has significantly transformed modern audit practices, particularly in inventory audits. This study aims to analyze the impact of the Audit Tools and Linked Archive Sistem (ATLAS) application on the effectiveness and efficiency of inventory audits in the digital era. A qualitative approach was employed through observation and interviews with auditors who utilize ATLAS in their audit procedures. The findings indicate that ATLAS improves audit speed, enhances documentation, and supports the accuracy and transparency of financial reporting. Despite challenges such as limited client system integration and auditor adaptation, internal training and data digitization strategies prove to be effective solutions. Thus, ATLAS serves not only as a documentation tool but also as a system that strengthens the overall quality and accountability of inventory audits.

The increasing trend in skincare usage, particularly whitening products, has led many business actors to market their products extensively without regard for legal compliance. One notable issue is the circulation of blue-label skincare products, which should only be provided with a doctor's prescription. The research employs a normative juridical method with a qualitative approach, utilizing interviews and literature study. The findings reveal that legal protection for consumers in the use of blue-label skincare products remains suboptimal. These products often contain active ingredients such as corticosteroids or antibiotics, which should only be used under a doctor's prescription and supervision. However, in practice, many business actors continue to sell them freely via online marketplaces and social media platforms. This not only violates BPOM regulations and health laws but also poses a direct threat to consumer safety. Furthermore, business accountability is still lacking, as evidenced by the insufficient transparency regarding product content, usage instructions, and distribution permits.

Sustainable development in coastal areas requires collaborative governance involving multiple stakeholders, including government, private sector, and communities. Makassar, as a major coastal city in Eastern Indonesia, faces significant challenges in implementing sustainable development programs in its coastal areas.This study examines the influence of collaborative governance on the success of sustainable development programs in Makassar's coastal areas, with a focus on accountability mechanisms and stakeholder engagement processes.This research employs a mixed-method approach, combining quantitative analysis using Structural Equation Modeling (SEM) and qualitative analysis through in-depth interviews with 150 respondents from government agencies, private sector, NGOs, and local communities. Data were collected from January to October 2024 in four coastal sub-districts of Makassar.The study reveals that collaborative governance significantly influences the success of sustainable development programs (β = 0.687, p < 0.001). Key mediating factors include transparency in resource allocation (β = 0.445, p < 0.01), community participation in decision-making (β = 0.523, p < 0.001), and integrated monitoring systems (β = 0.398, p < 0.05). Effective collaborative governance enhances sustainable development program outcomes through improved accountability, resource efficiency, and stakeholder satisfaction. The findings suggest that formal collaboration frameworks and transparent financial reporting mechanisms are critical success factors.

Financial management in the public sector, especially at the village level, often faces various challenges. These challenges include limited resources, complexity of administrative procedures, and the need for high transparency and accountability. In this context, the analysis of planning, control, and evaluation of financial management becomes very relevant. This study aims to find out (1) The Influence of Planning on the Routine Expenditure Budget (2) The Effect of Control on the Routine Budget. (3) The Effect of Financial Management Evaluation on Routine Expenditure Budget at Kalisegoro Village Office, Gunungpati District, Semarang City. This research was conducted using quantitative analysis methods. The data is in the form of a list of budget uses of the Kalisegoro Village Office. Data collection through documentation related to the problem being researched at the Kalisegoro Village Office, Gunungpati District, Semarang City. The analysis tool used was multiple linear regression. The results of the study show that Planning and Control has a significant influence on the Routine Expenditure Budget while the Financial Management Evaluation has no effect on the Routine Budget. For further research, it is recommended to use other variables that affect the Routine Expenditure Budget that is not yet present in this study, extend the observation time, and increase the number of samples.

This study aims to analyze the financial performance of Bank Syariah Indonesia (BSI) Bandung Asia Afrika Branch Office using solvency ratios, including Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR). The research emplyos a descriptive quantitative approach using secondary data obtained from financial reports for the years 2023-2024. Solvency ratios serve as crucial indicators in assessing the bank’s ability to meet long-term obligations and manage its capital structure. The analysis refers to the principles of sharia-based financial reporting as outlined in PSAK 401, which emphasize transparency and accountability. The results show that BSI KC Bandung Asia Afrika experienced improved solvency, as indicated by decreasing DER ratio, along with the presentation of financial statements that comply with Islamic accounting standards.

The issue of prostitution in Yogyakarta, especially in the Bong Suwung area, reflects the complexity that involves social, economic, and legal aspects. Despite regulations, prostitution practices continue to increase, presenting challenges in law enforcement and individual protection. The process of relocating Bong Suwung by PT KAI faced protests from residents who felt they were not treated fairly. In this context, the application of the concept of Collaborative Governance is important, with collaboration between the DPRD, local governments, and the community to achieve more humane and equitable solutions. The DPRD plays a role as a mediator, accommodating the aspirations of the community and ensuring transparency in the relocation process. This research shows that success in addressing prostitution and relocation issues is highly dependent on the collaborative capabilities of various actors, as well as the application of Collaborative Governance principles to create responsive public policies and reduce potential conflicts

The village government policy in managing BUMDes has not been running properly and there has not been much role of the village government in managing BUMDes Mentari Pagi. Therefore, the village government policy in managing BUMDes must be implemented properly and the village government must be directly involved or increase its role in fostering the management of BUMDes Mentari Pagi in Pocong Village, Lamba Leda Selatan District, East Manggarai Regency. This study aims to determine the village government policy in managing BUMDes in Pocong Village, Lamba Leda Selatan District, East Manggarai Regency and to determine the role of the village government in managing BUMDes in Pocong Village, Lamba Leda Selatan District, East Manggarai Regency. This study uses a field research method with a qualitative descriptive analysis approach. The results of this study indicate that there is still a lack of community involvement in the management of BUMDes in Pocong Village. This is because the community is busy with their work individually and the village government is less open to BUMDes administrators in managing BUMDes and the role of the Pocong Village Government in managing BUMDes in this case the Pocong village government has not carried out its duties and authorities to the maximum extent possible. It can be seen from the answers from 7 people who were used as respondents, 100% answered poorly, thus the management of Pocong Village's business entity lacks transparency.

The school uniform policy is part of the broader education policy aimed at instilling the values of nationalism, social equality, discipline, and fostering a spirit of unity among students. However, in its implementation in Pekanbaru City various issues are still found, such as the financial burden placed on parents for purchasing uniforms, lack of transparency from schools, and suboptimal parental involvement and supervision by the education office. This study employs a qualitative method with a descriptive phenomenology approach. The research refers to the policy implementation theory of Yulianto Kadji, namely the MSN Approach (Mentality-Approach, System-Approach, and Networking-Approach). Data were collected through in-depth interviews, direct observation, and documentation. Informants included representatives from the Pekanbaru City Education Office, school principals, and parents. The results of the study indicate that the implementation of the school uniform policy in Pekanbaru City has not been optimal. From the mentality approach, there are still objections from parents regarding the cost of uniforms and limited understanding of the policy regulations. From the systems perspective, regulations are not consistently enforced by schools, including a lack of prioritization for underprivileged students and the absence of strict sanctions for policy violations. Meanwhile, from the networking approach, parental involvement and the role of school committees in decision-making remain weak, resulting in the lack of effective strategic partnerships between schools, parents, and the education office.

The application of technology in public services, especially in the Oiterne-Stop Manunggal Administration System (SAMSAT), aims to increase bureaucratic efficiency and transparency. However, the realization of accelerating administrative processes through digital innovation still faces various challenges. This study aims to analyze the obstacles faced in the use of technology in the SAMSAT bureaucracy, both from the internal side of the institution and from the perspective of service users. The research method used is a descriptive qualitative approach with interview techniques and documentation studies of several SAMSAT offices in urban areas. The results of the study show that the main challenges include the limitations of technological infrastructure, the resistance of the apparatus to digital changes, and the lack of digital literacy in some communities. In addition, it was found that technology systems that have not been optimally integrated have slowed down the service process. This study recommends the need for continuous training, improved integrated digital systems, and more effective communication strategies to the public to maximize the role of technology in SAMSAT bureaucratic reform.

Advertising not only serves as a promotional tool, but also reflects corporate social responsibility. This research aims to analyze the relationship between marketing strategy and the application of ethics in advertising, using a descriptive qualitative approach. Tokopedia's “Selalu Ada Selalu Bisa” campaign was used as the main case study to examine ethical communication practices in advertising. The results show that advertisements that emphasize honesty, transparency, and social empathy are able to build consumer trust, strengthen brand image, and increase loyalty. Conversely, misleading advertisements or exploitation of vulnerable groups can damage reputation and public trust. In the fast-paced digital era, a mix of formal regulation and self-regulation is important to maintain the ethics of marketing communications. This study concludes that ethics is not an obstacle to creativity, but rather a strategic foundation that strengthens business sustainability and long-term relationships with society.

This community service activity aims to enhance the understanding and capacity of the Village Governments and Village Consultative Bodies (BPD) of Wonreli, Abusur, Lebelau, and Oirata in the process of formulating Village Regulations (Peraturan Desa or Perdes) that are aligned with legal principles and applicable statutory provisions. The socialization was motivated by the generally low level of understanding regarding both the procedures and substance of Perdes formulation, which has led to weak regulatory quality at the village level. The methods employed in this activity included lectures, interactive discussions, and simulations of Perdes drafting, all of which referred to Law Number 12 of 2011 on the Formation of Legislation. The results of the activity indicated a significant increase in legal awareness and participants’ understanding of the importance of legality, participation, and transparency in the village legislative process. This activity also succeeded in encouraging local initiatives to formulate village regulations that are more responsive, accountable, and tailored to the real needs of the local community. Therefore, this socialization made a tangible contribution to strengthening democratic and law-based village governance.