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Preventing acts of corruption in the office environment involves a series of strategic steps to create a culture of transparency and accountability. These efforts include implementing a code of ethics, training on integrity, and strict supervision of the decision-making process. In addition, the application of information technology to monitor financial transactions and reports can help detect potential fraud. By building awareness and commitment of all employees towards preventing corruption, organizations can increase public trust and create a healthier work environment. Preventing acts of corruption in the office environment is a crucial step in creating good governance and improving institutional integrity. Corruption can hinder economic growth and damage public trust. To prevent this, a comprehensive approach is needed, including implementing transparency policies, strengthening supervisory systems, and ethical education for employees. In addition, an organizational culture that supports openness and accountability must be built. This research discusses effective strategies that can be implemented to minimize the risk of corruption, including the use of information technology and participation in community oversight. The results are expected to provide recommendations for government and private agencies in strengthening efforts to prevent corruption

The culture of corruption that is pervasive in Indonesian society presents major challenges for Correctional Institutions, especially in maintaining financial integrity. The prison treasurer has a strategic role in responding to this phenomenon through a series of steps such as implementing a transparent financial management system, increasing strict internal supervision, and regular training for employees regarding ethics and integrity. Apart from that, community involvement and collaboration with external institutions are also needed to strengthen accountability and ensure that efforts to eradicate corruption are effective. Through a comprehensive and collaborative approach, prisons strive to create an environment that is clean and free from corruption. These efforts are not only focused on internal reform, but also on strengthening relations between government institutions, civil society and the private sector, in order to build a system that is more accountable and has high integrity. In the midst of existing progress, significant challenges still hinder this effort, but multidimensional efforts are expected to provide long-term positive impacts.

This community service project aims to socialize the importance of implementing Standard Operating Procedures (SOP) to enhance efficiency, transparency, and accountability in the management of Village Funds in Pasir Putih Village, Nagawutung District. Using an information board as a communication medium, village officials, the Village Consultative Body (BPD), and the community were involved participatively in the planning and implementation of the socialization process. As a result, the activity successfully increased public understanding and awareness of the importance of information transparency in the management of Village Funds, while also encouraging transparent behavior from village officials. The participatory approach proved effective in fostering more transparent and accountable village governance.

Corruption is a serious challenge faced by Indonesia especially Bandar Lampung city, hampering development, undermining public institutions, and reducing public trust in the government. Efforts to prevent and address corruption are not only the responsibility of state institutions, but also require the active participation of various stakeholders, including civil society, the private sector, and the media. This article highlights the importance of collaboration between stakeholders in preventing and addressing corruption. By analyzing various collaborative initiatives that have been successfully implemented in several regions in Indonesia, this article shows that citizen involvement can strengthen the effectiveness of anti-corruption policies, increase transparency, and encourage public accountability. The role of citizens is crucial as social monitors who participate in monitoring the implementation of anti-corruption policies and programs implemented by the government. The success of efforts to eradicate corruption is also determined by the synergy between related institutions and the active involvement of the community. With organized and mutually supportive cooperation, it is hoped that efforts to prevent and handle corruption can be more effective and sustainable, thus strengthening clean and accountable governance in Bandar Lampung City.

This study aims to analyze the financial planning and management in Glagahwero Village, Panti Subdistrict, Jember Regency. Based on the Village Law and related regulations such as Ministry of Home Affairs Regulation (Permendagri) No. 20 of 2018 and No. 114 of 2014, this research highlights the steps involved in the planning, execution, and reporting of village finances. A qualitative approach was used with a case study involving interviews with village officials and analysis of relevant documents. The results show that the village's financial planning aligns with current regulations, though challenges remain in its implementation, such as limited understanding of new regulations among village officials and social issues related to the use of private land. This study emphasizes the importance of improving regulatory understanding and increasing community participation in the village financial planning process to achieve optimal transparency and accountability.

This study aims to analyze the implementation of the Interpretation of Financial Accounting Standards (ISAK) 35 in the preparation of financial statements at the People's Coalition for Fisheries Justice (KIARA) NGO and to evaluate the effectiveness of the SANGO Professional accounting software. This research is motivated by the need to enhance transparency and accountability in the financial management of NGOs in accordance with applicable accounting standards. The research method used is descriptive qualitative, with primary data obtained through interviews and participatory observation. Secondary data were taken from KIARA's 2023 financial statements. The results show that KIARA has successfully implemented ISAK 35 in the preparation of its financial statements since 2022. The use of SANGO Professional has helped KIARA in recording financial transactions in a more structured and systematic manner. Additionally, this software facilitates the management of complex financial data, thereby minimizing recording errors. The conclusion of this study is that the implementation of ISAK 35 has improved the accuracy and transparency of KIARA's financial statements. SANGO Professional is effective in supporting financial management, but there is a need for feature enhancements to better support the optimal implementation of ISAK 35.

This study aims to analyze the effectiveness of Direct Cash Assistance (BLT) in preventing poverty in the village of Sungai Jering. The background of this research problem is the high poverty rate, which is a major challenge for local governments in improving community welfare. The BLT program is expected to provide direct economic support to poor and vulnerable families. The theoretical concepts underlying this research include transparency, community participation, supervision, justice, and social security. The research method used is qualitative, allowing researchers to understand phenomena holistically and deeply. Data were collected through in-depth interviews, observations, and document analysis involving BLT beneficiaries and other related parties. The results of the study show that the BLT program in Sungai Jering has succeeded in increasing the purchasing power of the community and providing economic stability for recipient families. This success is marked by active community participation in the monitoring and implementation of the program, as well as high transparency in the distribution of assistance. However, to improve the program's effectiveness, support in the form of long-term sustainable economic empowerment programs is needed. In conclusion, BLT can be an effective tool in poverty alleviation strategies if implemented well, with high accountability and strong community involvement. With the right policies, this program is expected to become a model for other villages in managing social assistance effectively.

This thesis is entitled "Implementation of Good Governance in Population Administration Services in Sukaharja Village, Sindang Jaya District, Tangerang Regency". This study aims to determine the implementation of good governance in population administration services in Sukaharja Village, Sindang Jaya District, Tangerang Regency and the inhibiting factors in the implementation of good governance in population administration services in Sukaharja Village. This study uses a qualitative research method. The data collection techniques used are through observation, interviews, and documentation. The results of this study indicate that the implementation of the principles of good governance in Population Administration services in Sukaharja Village has been in accordance with the Principles of Participation, Transparency, Accountability, and Law Enforcement has been running well. Although in terms of effectiveness, there is still a lack of human resources which is a challenge in the implementation of good governance. The results of this study can contribute to the development of better village government policies and improve the quality of population administration services by improving human resources and training for village employees and developing a more effective information system. Thus, this study can help improve the effectiveness of population administration services in Sukaharja Village and contribute to the development of better village government.

The purpose of this study was to determine the application of good governance principles in the management of special financial assistance funds, which were analyzed through four aspects, namely accountability, participation, transparency and effectiveness & efficiency of the community and all village government officials.The research was conducted in West Wolwal Village, West Alor District, Alor Regency using a qualitative method with an intrinsic case study approach. The data in this study came from structured interviews, observation,documentation with informants who were used as research subjects. Processing research data by analyzing data using data reduction techniques, presenting data, and drawing conclusions and verification.The findings in this study show that the management of special financial assistance funds in West Wolwal Village has been in accordance with the management mechanism in accordance with the Alor Regent Regulation No. 08 of 2020 concerning changes to the Alor Regent Regulation No.24 of 2018. However, in the analysis of good governance principles, it was found that the principle of accountability was in accordance with the principles of good governance, while the principles of participation, transparency and effectiveness & efficiency were not optimally implemented according to the principles of good governance in Wolwal Barat Village.

The Regional People's Representative Council's Pokir is the result of absorbing community aspirations conveyed by members of the Regional People's Representative Council in official and informal forums. This Pokir aims to ensure that regional development policies reflect the needs and desires of the local community.To determine the role of the Aceh Singkil Regency People's Representative Council in formulating regional development policy plans through the Main Thoughts (Pokir) of the Regency People's Representative Council In legal research, there are two types of research, namely normative (doctrinal) research and empirical research. The type of research used in compiling this thesis is a combination of normative (doctrinal) research and empirical research. Data collection methods are techniques or methods that can be used by researchers to collect data. Techniques in designating an abstract word that is not manifested in objects, but can only be seen in its use through: questionnaires, interviews, observations, exams (tests), documentation, and others. The data analysis technique used in this legal research uses qualitative analysis methods Based on the results of the study, the Regency People's Representative Council also plays a role in determining the regional budget that will fund various development programs. In this process, the District People's Representative Council must ensure that the budget prepared reflects the development priorities that have been set based on community aspirations. Thus, the District People's Representative Council not only acts as a political representative, but also as a supervisor of budget use to ensure transparency and accountability in regional financial management. The results of the discussion regarding the role of the Aceh Singkil District People's Representative Council (DPRK) in preparing the main ideas (Pokir) show that the DPRK has a crucial role in regional development policy planning. In accordance with the Regulation of the Minister of Home Affairs Number 86 of 2017, the DPRK functions as a liaison between the community and the regional government by preparing Pokir that reflects the aspirations and needs of the community.So it can be concluded that according to the regulations, the District People's Representative Council is tasked with preparing the Main Ideas (Pokir) which are the results of absorbing community aspirations. This Pokir is then submitted to the regional government to be used as a basis for preparing development planning documents, such as the Regional Medium-Term Development Plan (RPJMD) and the Regional Government Work Plan (RKPD).  

This research aims to analyze the implementation of the Village Financial System (Siskeudes) in the management of village finances in Kota SoE Subdistrict, South Central Timor Regency. The implementation of Siskeudes is expected to enhance transoarency, accountability, and effeciency in village financial management. The research method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation. The result of the study indicate that the implementation of Siskeudes in Kota SoE Subdistrict has been running well, although there are still some obstacles such as the lack of understanding among village officials about the system and limited supporting infastructure. Nevertheles, Siskeudes has had a positive impact on village financial management, such as improving the quality of financial reporting and supervision. This study recommends increasing training and socialization for village officials and improving infrastructurue to support the optimal implementation of Siskeudes in the future.

The implementation of MYOB Accounting at the Blue Campus Prosperous Employee Cooperative is a strategic step to increase efficiency and accuracy in financial management. Previously, this cooperative used a manual system which was prone to errors and took time in the process of recording transactions. By switching to MYOB Accounting, cooperatives can automate various financial processes, from recording daily transactions to monthly financial reports. This implementation not only speeds up the administrative process, but also increases the transparency and accountability of financial reports. As a result, the Biru Sejahtera Campus Employee Cooperative has experienced an increase in data-based decision making, as well as making it easier for members to access financial information. It is hoped that the implementation of this software-based accounting system can become a model for other cooperatives in improving financial management professionally and efficiently.

The Ruang Informasi dan Dialog Bersama (RIDA) Program in Payakumbuh City is a government initiative that facilitates dialogue and information exchange between the city government and its residents. RIDA helps monitor government performance, promotes accountability, and encourages transparency. Through active dialogue, the program generates creative ideas and innovative solutions to complex issues, enabling community participation in problem-solving. RIDA also strengthens the trust relationship between the community and the government. The communication strategy of this program aims to achieve desired changes in behavior, understanding, or specific conditions. RIDA enables residents to communicate with the government through Zoom, eliminating the need to visit the government office in person, making it easier to convey complaints or suggestions directly to the mayor. This research also explores the communication strategy of the Mayor of Payakumbuh within RIDA, identifying elements such as messages, communicators, recipients, target audiences, media used, effects produced, and barriers in the RIDA program process.

The transformation of public sector accounting is critical for enhancing the quality of public services. This evolution is driven by the need for greater transparency, accountability, and efficiency within government operations. Traditional accounting practices, often characterized by a focus on compliance and financial reporting, are being replaced by more comprehensive frameworks that emphasize performance measurement and management. This shift is largely influenced by globalization, technological advancements, and the increasing expectations of citizens for improved public services. By adopting modern accounting practices, public sector organizations can better align their financial management strategies with service delivery goals, thus fostering a culture of continuous improvement. Key elements of this transformation include the integration of performance indicators into accounting systems, the use of budgeting as a tool for strategic planning, and the implementation of accrual accounting. These practices facilitate more nuanced understanding of the resources used in delivering services and the outcomes achieved. Moreover, the adoption of digital technologies in accounting processes enhances data accessibility and enables real-time reporting, which supports informed decision-making. Ultimately, the transformation of public sector accounting is not merely a technical change but a fundamental shift in how public organizations operate. By focusing on outcomes and accountability, this transformation encourages  more responsive and efficient public service, thereby improving the overall quality of services provided to citizens.

This study aims to analyze the role of IPSAS in increasing transparency and accountability to control corruption in developing countries such as Indonesia. This research uses descriptive analysis method with literature study approach. The implementation of IPSAS in Indonesia is the right step to take to control corruption that is currently rampant. This study analyzes that IPSAS can improve the quality of public sector financial reporting by creating transparency and accountability that can prevent fraud. However, to adopt IPSAS optimally, Indonesia needs to pay attention to the quality of its staff to be more competent, and improve its infrastructure.

Dian Ekawati. Analysis of Accountability for Promotion of Civil Servant Ranks (Case Study of Application of SAPK BKN in BKD, South Sumatra Province). Accountability of Service Promotion for Civil Servants (Case Study of Application of SAPK BKN in BKD of South Sumatra Province) has basically been going well, but because there were some disturbances related to network problems and application system problems, so there were some things that were delayed in the management process. . It has not been added to the terms and files that are not appropriate so that many promotion files have not been approved and must be repaired. The supporting factor is the existence of technological advances that become service innovations, in the form of online applications, namely online SAPK in the management of promotions, it will provide convenience in the management of promotions. The inhibiting factor is that the existence of signal interference in several districts is a weak side of the online system that must be improved, as well as the requirements for completeness of files that have not been met by employees hampering the approval process for promotions.

Improving Capacity building of village officials in the management of the Village Fund is a crucial step to ensure the effective, efficient, and appropriate use of funds. This research was conducted in Wasur Village, Merauke District, through an education and training programme designed to improve knowledge, skills and attitudes of village officials in managing the Village Fund. Methods methods used included a participatory approach by involving the apparatus actively in every stage, from needs identification to post-training evaluation. The results showed in the capacity of the village apparatus, which can be seen from their ability to their ability to develop better budget planning, improve the quality of financial financial reporting, and applying the principles of transparency and accountability in their management of the Village Fund. In addition, there were more positive attitudinal changes towards the importance of good governance in village governance. The discussion emphasised that continuous education and training as well as intensive technical assistance are key factors in maintaining the continuity of sustainability of the capacity building of the apparatus. In conclusion, the programme did not short-term impact but also instils a strong foundation for sustainable development in Wasur Village. It is recommended that similar programmes be held periodically involving various parties to ensure that village officials continue to adapt to the challenges and maintain the quality of Village Fund management for the welfare of the community.

Abstract. Bureaucratic reform in Indonesia is an important agenda in improving government performance, especially in public services. Kerinci Regency, Jambi Province, faces various challenges in carrying out bureaucratic reforms, such as low capacity of civil servants, limited infrastructure, and resistance to change. Weber's bureaucratic theory, New Public Management (NPM), and the concepts of efficiency, effectiveness, and transparency are the theoretical framework for understanding the importance of bureaucratic reform. This study uses a qualitative descriptive approach with in-depth interview methods and direct observation. The results of the study show that Kerinci Regency has implemented bureaucratic reform policies, such as simplifying service procedures and using information technology. However, various obstacles such as the lack of ASN capacity and limited infrastructure hinder the implementation of reforms as a whole. The positive impacts identified are increased community satisfaction, transparency, and accountability of local governments. This research recommends increasing the capacity of civil servants, expanding the implementation of e-government, and strengthening service infrastructure to support more effective and sustainable bureaucratic reform. Thus, bureaucratic reform in Kerinci Regency can encourage public services that are more efficient, transparent, and responsive to the needs of the community.

The agricultural sector plays an important role in Indonesia's capital markets, making a significant contribution to the economy despite facing the challenges of the COVID-19 pandemic. The consistent growth of this sector, marked by an increase in contribution to GDP by 2.20% in 2020 and 12.4% in 2022, has attracted investor interest. To support better investment decisions, agricultural companies need to improve the quality of the financial information they present. The implementation of PSAK 69, which requires disclosure of the fair value of biological assets, is an important step in increasing corporate transparency and accountability. This research aims to empirically test the influence of the fair value of biological assets and disclosure of biological assets on  firm value in the Indonesian agricultural sector for the 2018-2022 period. The research was conducted using multiple linear regression analysis. The research results show that disclosure of biological assets has a positive effect on increasing firm value, while the fair value of biological assets does not have a significant effect.  

The management information system applied in the government is known as the term electronic government (e-government) which is interpreted as the user of information technology transforming government activities with the aim of increasing the effectiveness and efficiency of government administration. SiCantik Cloud is a smart application for integrated public cloud-based licensing services that can be used by government agencies independently. SiCantik Cloud or an intelligent application system for integrated licensing services for the public, is intended for the public to make it easier to manage online licensing. The purpose of this study is to determine the application of the Sicantik Cloud application to Services at the PMPTSP and Naker Office and the inhibiting factors for the application of the Sicantik Cloud application to Services at the PMPTSP and Naker Office of Lhokseumawe City. This study is a study using a qualitative descriptive approach. The application of the SiCantik application to the quality of service at the Investment, One-Stop Integrated Service and Manpower Office of Lhokseumawe City is quite good, as known from several benchmarks of service quality from the Sicantik Cloud application, namely Accountability, Transparency, Effectiveness, and Efficiency. The lack of public awareness of the importance of using information technology means that many people have not been able to optimize the Sicantik application.