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

This study examines the implementation of Collaborative Governance between the Technical Implementation Unit for Women's and Children's Protection (UPT.PPA) and the Children's Protection Agency (LPA) in handling child abuse cases in East Java Province. With the high incidence of child abuse in this region, child protection has become an urgent priority. The aim of this research is to identify the forms of collaboration undertaken, the challenges faced, and the strategies to enhance the effectiveness of the collaboration. The findings indicate that the collaboration between UPT.PPA and LPA involves case referrals and joint handling that require mediation or special interventions by certified experts. Challenges include policy differences, limited resources and budgets, and uncertainties due to changes in government policies. This study recommends the drafting of a Memorandum of Understanding (MOU), strengthening resources and budgets, utilizing information technology to improve coordination, and public awareness campaigns on the importance of reporting child abuse cases. This research contributes to the understanding of the importance of structured collaboration and strategies to overcome obstacles in efforts to protect children from abuse.

The aim of the research is to show the importance of applying IFRS standards at the international and local levels in Iraqi banks and its reflection. This research used statistical methods and indicators, as the data were collected through the distribution of questionnaires to a sample of international development banks, and Gulf commercial banks, to accountants and auditors working in Iraq, where they were distributed to (226) participants and analyzed using SPSS v 26 and Amos v 26, as well as a study comparing the impact of the application of IFRS-9 before and after by analyzing the financial statements of the above banks. The research included the study of several topics, including an overview of IFRS standards and the quality of financial reports, the definition of international financial reporting standards, the objectives of financial reports prepared for public use, the importance of IFRS, the quality of financial reports, the factors affecting the quality of financial reports, the importance of IFRS standards, the factors affecting the quality of financial reports, the challenges faced by banks in preparing financial reports, the application of IFRS standards, the impact on the performance of banks, the application of IFRS standards, the fair presentation of the financial position, the application of IFRS standards and the presentation of cash flows to banks, and the reality of adopting IFRS standards in Iraqi banks. The research concluded that the presence of interest of Iraqi banks in the application of financial reporting standards in order to enhance the quality of financial reporting, that the level of impact of International Financial Reporting Standards (IFRS) in enhancing the qualitative characteristics of accounting information among Iraqi banks (the research sample), all of which increased the application of IFRS, reflected positively on the qualitative characteristics of accounting information. The research contributes to financial institutions such as banks and banks as a means of providing external users, investors and at all levels with the financial data and information necessary to make rational and correct decisions after the application of IFRS standards.

The study tested tax literacy and factors that influenced tax compliance in Binjai City, North Sumatra, using a qualitative approach of semi-structured interviews and observations. The results show that the majority of people have a basic understanding of tax types, but difficulties in understanding technical details such as tax calculations and reporting processes. Factors such as education, income, and tax administration experience affect tax literacy, while awareness of the importance of tax for development still needs to be enhanced. The implications of this research include recommendations to develop inclusive and tailor-made tax education programmes, to enhance public understanding and compliance in paying taxes and to support national development effectively. This research makes an important contribution to local tax policy in an effort to increase public participation and awareness of their tax obligations.

This research investigates the understanding and compliance of MSMEs in Medan City regarding Government Regulation No. 23 of 2018, which provides tax facilities. Findings from surveys and in-depth interviews with 100 MSMEs reveal that the majority (78%) have a good understanding of the regulation. They also perceive this regulation as beneficial in managing their business tax aspects (82%). Tax compliance has also improved, with 70% of respondents reporting adherence to tax regulations since understanding the regulation. Factors influencing understanding and compliance include effective socialization, technological support, and respondents' educational levels. The implications of this study underscore the importance of continuous government efforts in socialization and education, as well as ensuring accessible services for MSMEs, to enhance tax compliance and support sustainable regional economic growth.

The aim of this research is to find out and describe RRI's reporting approach so that listeners remain interested in the era of digital broadcasting. Qualitative descriptive methodology is used in this research methodology. This research aims to discuss RRI's reporting strategy regarding Human Resources, Broadcast Hours, Target Audience, and Content. Data collection methods include documentation, library research, interviews, and observation. Based on research, RRI uses the following tactics to maintain listener interest: (1) developing listener-involving programs where listeners can convey and share information with the public, which is sometimes known as citizen journalism. (2), RRI broadcasts all day, every day. (3) RRI and Pusdiklat work together to produce featured reporter and presenter programs, as well as holding regular conversations with reporters and presenters in the field. The aim of this exercise is to improve the quality of reporters and presenters, whose job is to involve the audience directly. Apart from that, technology will also enter the digital era. (4) RRI developed three programs RRI Play, Be Young, and RRI 30 Seconds which are available for download from the Google Store and Appstore. This application is based on the Android and iOS operating systems.  

The educational institutions at the moment are controlled in the financial management of schools in the educational institution. Therefore, in an educational institution it is very important to implement a system of guarantees in the financial management of the school so that the educational institutions can manage their finances effectively and effectively. The aim of this research is to look at the system of funding in the school's financial management in SMAN 5. This research uses qualitative methodology, in particular using descriptive analysis and type of research case studies in the field. This research focuses on the theme of school education. Research findings suggest that budgetary planning has been proven effective by the existence of accurate manual accounting evidence and financial management carried out with the principles of openness and public accountability. Financial management at SMAN 5 Payakrasuh has successfully adopted the concept of openness and accountability in its internal reporting. It has been found that 85% of the money has been spent according to the planned.

Salamsari Village is a village located in the southern part of Boja District, Kendal Regency. This village is located in the highlands of Kendal Regency where the majority of Salamsari village residents work as agricultural laborers and traders. Most of the food processing businesses are housewives. Several business actors who named their group joined the name Jajanan Khas Ndeso which sells several processed snacks including: various criping (criping cassava, banana, taro, breadfruit, etc.), various peyek (peyek nuts, anchovies, dele, etc.), kembang goyang, cendol savory, widaran, tempe chips, lumpit, and others. The aim of this activity is to improve financial management in the Ndeso Typical Snacks business group in Salamsari Village, Boja District, Kendal Regency. In running their business, they have not managed it well, meaning that in terms of administration, there has been no proper and correct recording. For some business actors, there are even bookkeeping or financial management that is still mixed up with their household finances, so they cannot know for sure how much profit they have earned from the business, as well as difficulties in knowing the development of the business they are running. Based on this, the service team has an interest to carry out outreach related to financial management, including about bookkeeping which must be separate from household finances, as well as simple reporting with related businesses. So that you can know the profits and financial position so that you can determine the direction of business development better and increase. We will publish the output targets from this trial in national journals, HKI, YouTube and through mass media.

This research aims to evaluate the influence of company complexity, company size, KAP reputation, and audit opinion on audit delays in transportation sector service companies listed on the Indonesia Stock Exchange from 2018 to 2020. The background of this research is based on the importance of timeliness in submitting reports finance to maintain the trust of investors and other stakeholders. The research method used was purposive sampling with a sample of 66 companies which were analyzed using multiple regression using SPSS version 26 software. The research results showed that company complexity, company size and KAP reputation did not have a significant influence on audit delay, while audit opinion showed an influence. which is significant. The conclusions of this research indicate that although factors such as complexity and company size are often considered to influence audit delay, in the context of transportation sector companies, only audit opinion shows a significant correlation. This shows the need for companies to focus more on the quality of financial reports and transparency to reduce audit delays. These findings are expected to provide insight for companies, auditors and regulators in efforts to increase the efficiency of the audit process and the timeliness of financial reporting.

The financial sector is one area that is greatly influenced by the development of information technology. Both in administrative processes in financial institutions such as the Bhakti Karya savings and loan cooperative and non-formal training in the form of training outside financial institutions. Almost all financial institutions, companies, government agencies, financial institutions and others have switched to using electronic-based applications. The aim is to be able to process data easily and quickly. The Microsoft Excel training given to Ksp Karya Bhakti members/employees by the Community Service Team went smoothly. The institution welcomed this training activity because members/employees often feel overwhelmed when it is the end of the month to prepare the institution's financial reports. Especially members/employees in the reporting section who are still relatively new to using Microsoft Excel software in making institutional financial reports, so far making calculation reports has been done manually by writing in books and using a calculator.

The purpose of the study is to know the calculation, cutting, reporting and recording of PPh article 21 in PT Tri Berkat Bangsa, Semarang. The data  analysis of  this study  was done descriptively by studying, classifying, and analyzing primary data, namely records, reports and other information related to research data on PPh 21 in PT Tri Berkat Bangsa, Semarang. From the analysis on PT Tri Berkat Bangsa, Semarang in conducting PPh 21 calculations against employees remains not in accordance with the 36th tax laws of 2008 which is perfected in law no. 7 of 2021. This happens because of less precise and less following the development of applicable tax information. Thus, the cutting of PPh 21 is not in accordance with the tax law number 36 of 2008 which is perfected in law no. 7 of 2021. For the calculation of PPh 21 against employees is not permanent in accordance with applicable laws. Deposit and reporting of PPh 21 is never too late from the date under law number 36 of 2008 which is refined in law no. 7 of 2021 where the deposit of income tax article 21 of the taxpayer private person is implemented before the next 10 tax period by paying taxes owed on the salary/income earned from the company. As for the reporting before the next 20th tax period.

This study investigated the role of office management in improving the performance of teaching staff at MTs Muallimin Univa Medan. The research findings revealed two main themes: (1) the efficiency of school administration in freeing teachers to focus on learning, and (2) effective communication as the foundation of good office management in schools. Efficient administrative management allows teachers to access student information quickly, simplifies reporting, and increases the transparency of communication with management. Open and transparent communication between leaders, administrative staff and educators also supports smooth coordination and collaboration. The results of this study emphasize the importance of effective office management in creating a work environment conducive to improving the quality of learning and student achievement.

This research analyzes the effect of parental guidance on the reading ability of children aged 5-6 years.  Based on a systematic review of twelve articles, it was found that parents' active involvement in reading activities had a significant impact on children's reading abilities.  Positive parenting patterns, such as democratic parenting, and the routine of reading together at home contribute greatly to the development of children's reading abilities.  This research is a Systematic Review using the Preferred Reporting Items for Systematic Reviews and Meta-analyses method or commonly called PRISMA.  The research sample consisted of twelve articles published in the 2019-2024 period.  The results showed that children who received intensive guidance from parents showed significant improvements in reading ability compared to children who received minimal guidance.  Parents' education and economic factors also influence the effectiveness of the guidance provided.  This conclusion emphasizes the important role of parents in supporting early childhood reading development through positive and supportive interactions.

Parents who don't know about parenting can make communication between parents and teachers difficult.  The parenting program is an effort to increase parents' knowledge in meeting the basic needs of early childhood. This research aims to compare several aspects of research results on the influence of parenting knowledge on parental involvement in PAUD institutions between 2019 and 2024. The method used is  The type of research used in this research is descriptive quantitative and was designed using a regression approach with the preferred reporting items for systematic reviews and meta-analyses (PRISMA) method and the results of the Effect Size calculation.  This research shows that parents who understand parenting are very important.  Parenting knowledge with parental involvement is very significant with an average of 1.17%

The dialectics and discourse about whistleblowers in Indonesia are not active when discussing and studying the concept of justice collaborators against a large-scale crime. The glory of the whistleblower concept is not as detailed as the setting of Justice Collaborators. So, information about what and how the whistleblower mechanisms work is still covered by the black cloud in order to uncover large-scale crimes. The purpose of writing this article is to know and analyse the legal protection system against a whistleblower reporting a crime. The research method used is a normative juridical research method using conceptual approaches, legal approaches, and comparative approaches to the United States. The result of this study is that a person identified as a whistleblower, if referring to settings and comparisons, will still raise doubts caused by the uncertainty of benefits and protection for himself and his family. The conclusion of this study is that the legal protection and protection of future guarantees for someone who has been designated as a whistleblower are still very minimal. Thus, the disclosure of a large-scale criminal case becomes very difficult and focuses only on the interests of justice collaborators.   Keywords: evidence; legal protection; whistleblower

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 article aims to examine the Role and Responsibility of Notary Related to Disclosing Beneficial Owner Information in Company Establishment. This research is a prescriptive normative legal research, using the statutory approach method and conceptual approach. The legal materials used consist of primary and secondary legal sources, which are analyzed through literature study of documents or library materials, and interpreted using deductive reasoning techniques and syllogism. The result to be achieved is that the notary is responsible for recording and identifying the beneficial owner. The notary is responsible in this capacity for ascertaining the identity of the beneficial owners and ensuring that all information related to them is correctly and accurately recorded in the company's official documents. In addition to ensuring recording accuracy, notaries are also responsible for reporting beneficial owner information to the Ministry of Law and Human Rights through online reporting systems such as AHU Online and the Administration System for Legal Entities (SABH).

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.

Bullying is a serious problem that occurs in the school environment and can have a negative impact on children. Bullying includes intimidation, physical violence, verbal abuse, and emotional thinking towards vulnerable victims by a person or group of people. The aim of this research is to examine legal protection for children who are victims of bullying in the junior high school environment. Bullying has become a big problem in educational environments, where children often experience physical, verbal and emotional violence. This study focuses on analyzing the legal framework that exists to protect these young victims and ensure their well-being in the school environment. This research is empirical legal research, using a statutory-regulatory approach (legislative approach) and a legal sociological approach (socio-legal approach). The results of this research indicate the need for comprehensive legal action to eradicate bullying in junior high schools, including prevention strategies, effective reporting mechanisms, and appropriate disciplinary action against perpetrators. In addition, this study emphasizes the need for the role of schools and the state in creating a safe and supportive environment for children, where incidents of bullying are promptly addressed and the rights of victims are protected.    

Airport Operation Landside and Terminal (Aolt) officers still often find field inspections and find findings stating that the facilities in the airport terminal area are functioning normally, the facilities are normal and the toilets are clean and fragrant and dry, all findings are documented to be reported and repairs are carried out by the relevant units to carry out checks and all activities and findings regarding damage to facilities are reported in the manual log book recording and the my inspection application. This researcher aims 1). Knowing the performance of AOLT officers at Adisutjipto Yogyakarta International Airport.2). Find out what the role of officers is in inspecting facilities at the Yogyakarta Adisutjipto International Airport terminal. 3). Knowing the efforts of AOLT officers in overcoming obstacles to inspection of facilities at Adisutjipto International Airport. This research uses qualitative methods. Research subjects and objects, researchers are supported by data collectors using observation methods, interview methods, and documentation methods with supporting documents at the Airport Operation Landside and Terminal (Aolt) units to answer the research problem formulation, the researchers carried out 3 stages of data analysis techniques consisting of data reduction, data presentation, and conclusions and verification. The results of this research show that 1) AOLT officers have compliance with good inspection procedures, adequate abilities in identifying problems, and effective reporting and communication processes, 2) Airport Operation Lanside and Terminal officers at Adisutjipto Yogyakarta International Airport have a major role in monitoring facility conditions, reporting findings, corrective actions, and coordinating with related parties. 3) In handling facilities, the solutions implemented must focus on expanding facilities, regular maintenance, improving services, and collaborating with related parties. In this way, airport toilets can become more comfortable facilities and meet higher standards.