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This study analyzes the implementation of e-government as an instrument in increasing transparency and accountability of public services in the digital era. Using a qualitative approach and case studies in several government agencies, this study shows that the implementation of e-government has a significant impact on increasing transparency through easy access to public information and accountability through a more effective tracking and monitoring system. However, there are various challenges in its implementation, including the digital divide, limited technological infrastructure, and resistance to organizational change. This study recommends a comprehensive strategy that includes developing human resource capacity, improving technological infrastructure, and strengthening the regulatory framework to optimize the benefits of e-government in more transparent and accountable governance.

Amidst the dynamic global economy that is often characterized by inequality, the development of an inclusive and equitable Islamic monetary system is a crucial urgency. An Islamic monetary system based on sharia principles and values can offer a promising alternative. In this context, blockchain can be utilized as a transformative technological innovation that can be aligned with the Islamic monetary system. This research utilizes a comprehensive literature review methodology from scientific journals and related books. This literature study analyzes the use of blockchain in the development of an inclusive and equitable Islamic monetary system, exploring the alignment of principles, potential applications and implementation challenges and implications. The findings of this study show that the core characteristics of blockchain such as decentralization, transparency, immutability and cryptographic security are aligned with the objectives and philosophical foundations of Islamic macroeconomics, such as the prohibition of riba, gharar, maysir, fairness of wealth distribution and financial inclusion. Potential applications include developing the efficiency of zakat, waqf and alms, issuing digital sukuk and developing Islamic crowdfunding. Although the opportunities are wide open, the implementation still faces significant challenges, such as sharia compliance issues related to digital volatility, fatwa fragmentation, scalability issues, data security, consumption of shariah-compliant digital assets, and the need for digitalization.

This study discusses the importance of ethics in educational research, which serves as the fundamental basis for maintaining scientific integrity and protecting the rights of research subjects. The study aims to examine the principles of research ethics in education, the challenges faced in its implementation, and solutions to ensure compliance with ethical standards. This research employs a literature review method by analyzing various relevant sources. The findings indicate that the key principles of research ethics in education include respect for research subjects, maintaining privacy and data confidentiality, upholding objectivity, and ensuring transparency in reporting results. Common challenges encountered include protecting participants' rights, avoiding bias, and managing conflicts of interest that may affect research validity. Therefore, researchers must possess a high level of awareness and responsibility to ensure that their research provides positive benefits for academia and society at large

Employee performance represents the ability to fulfill tasks and responsibilities according to organizational standards. At UPTD Puskesmas Kosambi, the evaluation of Non-Civil Servant (Non-ASN) healthcare workers is still done manually and tends to be subjective, primarily based on attendance. This study aims to address the issue by developing a decision support system using the MOORA (Multi-Objective Optimization on the Basis of Ratio Analysis) method. A descriptive-applied approach and the waterfall development model were employed. Five evaluation criteria were used: attendance (25%), service quality (35%), report timeliness (20%), patient complaints (10%), and lateness (10%). Data from 20 Non-ASN healthcare workers in April 2025 were analyzed, with Anis Julianti achieving the highest MOORA score of 0.3839. The system underwent validation through black-box testing and user acceptance testing (UAT), both confirming its accuracy and usability. The findings were compared with previous studies. Harningsih et al. (2024) used the MOORA method for promotion evaluations at the North Sumatra Provincial Inspectorate Office and recorded a top score of 0.3616. Dewi Yohana br Ginting et al. (2024) applied the method at a beauty clinic and found a top score of 0.3747. These comparisons indicate that the MOORA results in this study fall within a consistent and valid range. The developed decision support system is expected to enhance the objectivity, transparency, and accountability of performance evaluations for Non-ASN employees in primary healthcare services, offering a more comprehensive alternative to manual assessment methods.

Budget management in police institutions has a strategic role in ensuring accountability and effectiveness in the implementation of state duties. However, violations in budget planning and utilization still often occur due to weak supervisory systems and a closed bureaucratic culture. This study aims to analyze the normative law enforcement mechanism against budget violations within the Police and evaluate its effectiveness in ensuring the principles of accountability and impunity. The type of research used is normative-doctrinal with statutory, conceptual, and case study approaches. The results of the study show that although regulations are adequate, the implementation of the law is still hampered by conflicts of interest, lack of transparency, and lack of public participation. Therefore, systemic reform is needed through strengthening institutional capacity, digitizing the budget system, and cross-agency supervisory collaboration to encourage fair and accountable law enforcement in the police institution.

This study aims to examine the contribution of Abu Yusuf's thoughts in public financial governance and its relationship with the state financial system in Indonesia. In his famous work, Kitab al-Kharaj, Abu Yusuf revealed the principles of public economy based on Islamic values, such as justice in the distribution of wealth, transparency in tax management, and the responsibility of the state in ensuring the welfare of the people. This research approach is qualitative with a literature study method, utilizing classical and contemporary literature sources that discuss financial ideas according to Abu Yusuf and compare them with the Indonesian system. The analysis shows that Abu Yusuf's ideas, such as the proportional tax system (muqasamah), the prohibition of corruption in tax management (taqbil), and the state's responsibility in development, are still relevant to the principles of Indonesian public finance today. Therefore, his thoughts can be used as a normative reference in building a fair, open, and welfare-oriented state financial system.

The development of information and communication technology (ICT) has changed governance in Indonesia, driving digital transformation to improve public services, transparency, and accountability. In this context, the Regional Civil Service Agency (BKD) of the Riau Islands Province plays an important role in developing the digital competence of the State Civil Apparatus (ASN). This study aims to identify the strategies implemented by BKD in developing ASN digital competence and the challenges faced during implementation. The research method used is a qualitative approach with a case study design, involving in-depth observation interviews. The results of the study indicate that although various strategies have been implemented, challenges such as the digital literacy gap between generations, infrastructure constraints, and cultural resistance are still significant obstacles. Recommendations for improving the development of ASN digital competence include improving IT infrastructure, ongoing training programs, and strengthening regulations. This study is expected to provide an empirical overview and recommendations to accelerate digital transformation in the local government environment.  

This paper explores the potential of integrating Sharia-compliant financial technology (fintech) innovations with sukuk issuance to drive sustainable infrastructure development in emerging economies. With the rise of digital transformation and the increasing focus on sustainable development, the Islamic financial system provides a unique opportunity to reconcile financial innovation with ethical principles. The study highlights how Sharia fintech platforms, such as crowdfunding and blockchain, can enhance the efficiency, transparency, and accessibility of sukuk as a financial instrument. At the same time, sukuk addresses the significant financing gap in infrastructure development while adhering to Islamic principles, such as avoiding riba (interest), gharar (uncertainty), and maysir (speculation). Through a comprehensive literature review and empirical analysis, this research identifies the gaps in existing approaches to financing sustainable infrastructure in emerging economies and proposes a novel integration framework. Findings suggest that the convergence of Sharia fintech and sukuk can facilitate financial inclusion, attract a broader investor base, and accelerate infrastructure financing. Furthermore, this integration supports the achievement of the Sustainable Development Goals (SDGs) by ensuring that financial tools align with social justice and environmental stewardship. This study contributes to the growing body of knowledge on Islamic finance by providing actionable insights for policymakers, financial institutions, and fintech developers. It emphasizes the importance of regulatory frameworks and cross-sector collaboration to unlock the full potential of Sharia-complian

The SEBLAK program (Birth Certificate, Birth Registration, and Family Card) initiated by RS dr. Mohammad Zyn represents an innovation in digital-based civil registration services, aimed at improving efficiency, effectiveness, and transparency in public services related to population administration. This innovation integrates the processes of data collection, verification, and the issuance of administrative documents automatically through a digital system directly connected to the Department of Population and Civil Registration (Disdukcapil). Consequently, procedures for obtaining documents such as birth certificates and family cards can be carried out more quickly, easily, and without bureaucratic obstacles, while also providing more accurate and reliable data. The overall success of this program is supported by several key factors, including adequate technological infrastructure, continuous training for officers and the community, and effective socialization through various media and community forums. A qualitative approach was used to evaluate the implementation process and its impact on the community and hospital staff. Data were collected through in-depth interviews, observations, and documentation, then analyzed using the Miles and Huberman (1994) model. The results indicate that the implementation of this digital system can significantly reduce the time and costs associated with document processing, improve data accuracy, and strengthen public trust in government services. Beyond operational aspects, the SEBLAK program also positively impacts increasing access to administrative services for communities in remote and hard-to-reach areas. This aligns with the goal of expanding digital services inclusively and reinforcing the role of hospitals as the initial point and center for civil registration services while enhancing community participation in fulfilling their administrative rights. However, challenges remain, including technical infrastructure limitations, a lack of sufficient training for human resources, and the need to improve data security capacity. Therefore, continuous capacity building for human resources and infrastructure development are crucial to ensure the sustainability and success of this program, which can serve as a model for innovative public services that other institutions in Indonesia can adopt.    

The objective of the dissemination activity on managerial economic practices related to budgeting was to enhance the understanding and capacity of Karang Taruna administrators in managing organizational finances efficiently and responsibly.through training sessions and interviews, participants gained practical insights into planning, controlling, and evaluating budgets based on managerial economics principles. The outcomes of the activity demonstrated that applying efficiency and effectiveness principles in budgeting can improve accountability, transparency, and overall organizational performance.the budgeting process for the 2025 UMKM Bazaar served as a practical example, showing that structured and participatory financial management can enhance organizational governance and optimize the use of available resources.according to the final evaluation, the administrators showed significant improvement in budget planning and management skills, contributing to better performance and increased professionalism within Karang Taruna.this initiative represents a strategic step toward fostering the independence of community organizations in implementing sustainable programs.

This study aims to find out the code of ethics in the accounting profession in Indonesia, consisting of the influence of the code of ethics and the application of the code of ethics on the accounting profession in Indonesia. This study uses the Systematic Literature Review (SLR) method. SLR is a research technique that is carried out to evaluate, analyze, collect and maintain information from several article sources obtained from websites such as google scholar as many as 30 articles. The result of this study is that a code of ethics is very necessary in the accounting profession, especially in Indonesia. Based on the influence of the code of ethics in Indonesia, it increases public trust and regulates behavior professionally. And based on the application of the code of ethics, the Indonesian accountant profession can prevent unethical practices and abuse of office as well as strengthen accountability and transparency.    

This study critically examines the pivotal role of the Research Ethics Commission (KEP) in fostering a research culture grounded in responsibility and integrity within higher education institutions. Employing a mixed-methods design, the research integrates both quantitative and qualitative approaches. The quantitative phase utilizes a pre-post experimental design to assess the impact of KEP reviewer training on the knowledge enhancement of prospective reviewers at the Faculty of Teacher Training and Education. Data were gathered via structured questionnaires administered before and after the intervention, with statistical analysis conducted using paired t-tests, revealing significant improvements in reviewer comprehension (p < 0.01). Complementing this, the qualitative component involves a comprehensive literature review that elucidates the critical function of KEP in upholding ethical standards and research quality in academia. Findings from the literature reinforce KEP’s essential status as a cornerstone in cultivating an ethical and accountable research environment. The study highlights the importance of systematic reviewer training and robust policy enforcement within KEP to ensure the integrity and transparency of scholarly research in higher education settings.

This study aims to determine and analyze the implementation of the Village Revenue and Expenditure Budget (APBDes) transparency policy and the obstacles faced in the process in Doko Village, Ngasem District, Kediri Regency. This study uses a qualitative descriptive approach with data collection methods through in-depth interviews, observations, and documentation of various village informants such as village officials, BPD members, and community leaders. The results of the study indicate that the implementation of APBDes transparency in Doko Village has been running quite well, marked by the availability of complete documentation, accessibility of information to the public, openness in every stage of budget management, and the implementation of regulations that support transparency.

This study aims to critically analyze the impact of the SIM card data leak by an anonymous actor named Bjorka on the level of public trust in digital security in Indonesia which first appeared in mid-2022, precisely in August 2022. In addition, it evaluates the extent to which the national legal system is able to provide protection for digital service users and examines the social, moral, and ethical responses of society in addressing the incident. This case demonstrates that data breaches are not merely technical issues but also shake the legitimacy of the state in safeguarding citizens’ privacy rights, while revealing gaps in regulatory systems and data governance. This research employs a qualitative approach with a descriptive method. Data were collected through literature reviews of scholarly articles, academic journals, policy reports, and relevant opinion pieces. The findings indicate that Bjorka’s data breach incident triggered a crisis of public trust in government institutions and digital service providers. The public responded with fear, anger, and disappointment, mainly due to the lack of transparency and accountability from the responsible parties. Moreover, the implementation of Law No. 27 of 2022 on Personal Data Protection is considered ineffective, both in terms of law enforcement and the readiness of technical and institutional infrastructure.

This research discusses the economic policies implemented during the leadership of the Khulafaur Rashidin and their impact on the welfare and stability of the Muslim community. Through a descriptive qualitative method with a literature study approach, this research analyzes key policies such as the establishment of Baitul Mal, zakat and tax management, infrastructure development, as well as administrative reforms and wealth distribution by the caliphs. The results show that these policies played an important role in creating a fair distribution of wealth, improving people's welfare, and maintaining economic and social stability. The Islamic economic principles applied, such as social justice, transparency, prohibition of usury, and market supervision, have proven to be relevant and can be an inspiration in facing modern economic challenges.

The phenomenon of buzzers in digital advertising has become a critical concern in contemporary communication dynamics, due to their role in spreading covert messages for commercial and political purposes. This study aims to analyze the persuasive strategies and communication tactics of buzzers, algorithmic amplification patterns, and audience perceptions toward the disseminated content. Using a qualitative method through a systematic literature review, the study identifies three dominant buzzer strategies: native advertising, pseudo-influencer testimonials, and clickbait-based disinformation. These are often amplified through algorithmic tactics such as bot networks, trending hashtags, and endorsements by constructed influencer personas. Findings show that buzzer content is effective when perceived as authentic and emotionally engaging, but tends to generate resistance once users detect manipulation. The study’s implications highlight the need for greater transparency in digital communication, regulation of sponsored content, and improved media literacy to mitigate disinformation and public distrust. The research also emphasizes the importance of ethical approaches in digital communication practices to safeguard democratic integrity and sustainable brand–public relationships.

This study aims to calculate the unit Cost of echocardiography services at RSAL dr. Oetojo Sorong, West Papua, using the Activity-Based Costing (ABC) method and compare it with the applied INA-CBG’s tariff. The research method employed is a quantitative descriptive approach focusing on direct Cost analysis, overhead Costs, and Cost allocation based on activities. The data used includes primary data obtained from direct observation and interviews, as well as secondary data such as financial reports and hospital medical records. The results show that the unit Cost of echocardiography services calculated using the ABC method is higher than the INA-CBG’s tariff, indicating a disparity between the standard tariff and actual Costs. The application of the ABC method provides significant benefits to RSAL dr. Oetojo Sorong, such as identifying Cost-intensive activities, improving operational efficiency, and providing transparency in Cost management. This study also recommends that hospital management evaluate service tariffs and that BPJS Kesehatan review the alignment of INA-CBG’s tariffs with the actual Costs of healthcare services.

This study aims to analyze customer experience with the services provided by F21 Sinergy Motorcycle Workshop. A qualitative approach was employed, utilizing in-depth interviews and participatory observations involving 12 repeat customers who have used the workshop's services more than once. The research seeks to explore customers’ perceptions of several key service dimensions, including service quality, repair speed, the professionalism of technicians, and overall satisfaction with the repair outcomes. Findings indicate that while most customers perceive the service to be friendly and responsive, some expressed concerns regarding consistency in service speed during peak hours. The professionalism and technical competence of the mechanics were generally appreciated, particularly in terms of communication and transparency about issues and repair estimates. The study also reveals that trust and communication are critical factors that influence repeat visits and customer loyalty. Furthermore, the physical environment of the workshop, cleanliness, and waiting area comfort also contributed to the overall customer experience. These findings suggest that F21 Sinergy should maintain its strengths in interpersonal service while continuously improving operational efficiency during busy periods. This study contributes to a better understanding of how customer experience influences perceptions of service quality in the motorcycle repair industry. 

Good Corporate Governance (GCG) is the main pillar in maintaining investor trust and capital market stability. In the midst of dynamic capital market developments, the principle of transparency and accountability is a key element in building public trust and ensuring investor protection. Law No. 40 of 2007 concerning Limited Liability Companies (UUPT) as the main legal framework for regulating corporate entities in Indonesia, has a strategic position in regulating the implementation of Good Corporate Governance (GGC) principles, especially in the capital market supported by public companies. This study aims to examine the legal implementation of transparency and accountability obligations in Good Corporate Governance (GCG) as regulated in the UUPT and linked to the obligations of public companies in the capital market. This study applies a normative legal approach with a descriptive analysis method to statutory regulations, legal literature, and literature studies from five journals and five relevant law books. The results of this study indicate that the UUPT has emphasized the responsibility of corporate organs in implementing the principles of openness and accountability. Therefore, stricter supervision and strict enforcement of sanctions are needed so that the principles of Good Corporate Governance are truly implemented in real terms.

This study aims to examine the role of bank account vouching procedures in maintaining the integrity of financial statements through a case study of MBKM Internship Mandiri program activities. The method used is descriptive qualitative with a case study approach. Data were obtained from observation of recording and verification of financial transactions, documentation of supporting documents, and interviews with finance, accounting, and taxation staff. Data analysis techniques were carried out through data reduction, data presentation, and conclusion drawing. The results show that vouching is carried out systematically starting from the collection of General Ledger data, matching documents such as vouchers, transfer receipts, bank statements, and budgets, to the preparation of daily bank statements. The discussion shows that the vouching procedure functions not only as a technical control, but also as a strategic measure that strengthens transparency, accuracy of records, and compliance with accounting and taxation principles. Vouching supports documentation completeness and audit readiness, and is an important part of an effective internal control system. It has been shown to improve the accuracy of records and transparency of financial statements, while supporting the company's internal control function. This research confirms the importance of vouching as an effective preventive procedure in the financial control system