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This study aims to determine the application of good governance principles at the Wajo Regency Investment and One-Stop Integrated Services Office (DPM-PTSP), the research informants consist of staff and employees along with the public who want to take care of licensing letters at the Wajo Regency DPM-PTSP Office. This study uses a qualitative method with a descriptive approach.The results of this study show that the application of Good Governance principles at the Wajo Regency Investment and One-Stop Integrated Services Office (DPM-PTSP) has been running well, including accountability that has been effective and efficient in terms of achieving strategic objectives that contain vision, mission, goals and objectives, and activities that are equipped with performance indicators and targets to be achieved,  Transparency with the accountability of staff and employees in carrying out their respective duties which are quite professional, Participation shows that the community feels very satisfied with public services, and the Rule of Law is also very good because it is carried out fairly without discriminating against the social status of the community. The conclusion is that the application of the Good Governance Principle at the Wajo Regency DPM-PTSP office has been realized and implemented well.

This research is useful for ensuring transparency and accountability The use of sub-district funds at the Karang Berombak Village Head Office is distributed randomly broad and easily accessibleble to the public, especially the information presented in The format is simple to understand and listed in detail. As well as for increasing community empowerment in terms of utilizing these funds. This research uses a qualitative descriptive approach. Technique Data collection used in this research was interviews and documentation. The subjects of this research were a total 5 people who were devices sub-districts at the Karang Berombak Village Head Office, namely Village Head, Secretary, Treasurer, Head of Development, and Head of Environment XIII. The research results explain that Transparency and Accountability of Village Funds at the Lurah Office Karang Berombak, West Medan District, Medan City is transparent and accountability can be seen from a participatory process that involves all levels community by gathering and approving community aspirations although budget management is not made public, transparency and accountability is maintained through active community involvement and positive responses village head towards criticism and suggestions given by the community and them has supervised the use of sub-district funds. In this way, sub-district funds can be used appropriately to meet needs community needs and create a better and empowered environment.

East Ciputat District one of the government institutions that has the task of providing community services. In providing services, Ciputat Timur District still has several problems, namely that performance accountability is not yet optimal, the use of information technology has not been optimized to help the smooth running of services, and the pattern of training for officers is not yet oriented towards improving performance. The purpose of this research is to determine the current performance of employees in East Ciputat District, South Tangerang City. The research method used in this research is descriptive with a qualitative approach, with data collection techniques namely observation, interviews and documentation. This research is based on the theory of Employee Performance Indicators by Bernardin (2016), and found several findings that now East Ciputat District employees have experienced an increase in their performance. This is known from the quality of employee performance which satisfies community expectations, and also from employee responsiveness in resolving problems. Apart from that, employees can also responsibly complete 3 cycles of work activities, successfully achieve predetermined performance targets, as well as being disciplined in carrying out their main duties. Apart from that, the employees are agile and have good synergy in working.

Children are the next generation of the nation who need to receive guidance and protection to ensure their optimal physical, mental and social development. In its development, efforts to guide and protect children are often faced with problems and obstacles that ultimately lead to deviations in children's behavior. These deviations are often violations of legal norms and crimes by children. Children who are in conflict with the law must be held accountable for their actions, either through non-penal or penal processes. Regulations on child criminal acts are regulated in Law No. 11 of 2012 concerning the Juvenile Criminal Justice System. In principle, child protection is carried out based on the best considerations for children. The purpose of this study is to determine and analyze how the policy of formulating criminal responsibility for children in conflict with the law according to Law No. 11 of 2012 concerning the Juvenile Criminal Justice System; and to determine and analyze the policy of formulating criminal responsibility for children in conflict with the law in the future. This study uses a normative legal approach. The specifications of this study are descriptive analytical. The type of data in this study, namely secondary data includes primary legal materials in the form of laws and regulations and secondary legal materials in the form of book references and expert opinions. The data collection method used is the method of collecting data through literature studies. The analysis method used is qualitative analysis. The results of the study indicate that the criminal liability of children in conflict with the law according to Law No. 11 of 2012 is regarding the age limit of children who can be punished is 12 years, in the law there are also diversion efforts carried out before or even during the trial process, this is intended to minimize the punishment imposed on children (ultimum remidium). This process is carried out for the best consideration for children, because the effects of criminal law (stigmatization) are very bad for child development.    

This research aims to analyze the influence of accountability and transparency on the management of village fund allocation in Gera Village, Mego District. This type of research is quantitative research with an associative approach. The sampling technique used a saturated sample where the entire population in this study was sampled and questionnaires were distributed to 32 respondents. Data analysis used multiple linear regression using the Statistical Package for the Social Sciences (SPSS) version 26. The results of this study show that partial accountability has no effect on the management of village fund allocations, while partial transparency has an effect on the management of village fund allocations, apart from simultaneous accountability. and transparency influences the management of village fund allocation.

The integration of digital transformation into government agencies' performance management has become essential in enhancing public service delivery, efficiency, and accountability. This study focuses on implementing the Electronic System for Government Agency Performance Accountability (E-SAKIP) in Indonesia as a case study of digital transformation. The research employs a qualitative approach with a case study design to explore the effectiveness, challenges, and impact of E-SAKIP on performance management. The findings indicate that E-SAKIP has significantly improved transparency and efficiency in government operations, reducing time and costs associated with performance reporting by up to 70%. However, challenges such as inadequate infrastructure, resistance to change, and insufficient training for government employees have hindered its full potential. The study underscores the need for ongoing support, including enhanced infrastructure, continuous training, and stronger leadership to ensure successful digital transformation. These insights offer valuable recommendations for further development of E-SAKIP and similar systems in other government contexts.

This research aims to find out how to implement accountability and transparency in managing village funds in village development in Tanjung Morawa-A Village. The method used in this research is a qualitative research method with a descriptive approach. The data collection technique used was interviews by interviewing village officials and documentation regarding budget realization reports. The results of this research show that the Tanjung Morawa-A village fund management mechanism includes planning, implementation, administration, reporting and accountability stages. The implementation of accountability in managing village funds in the development of Tanjung Morawa-A village has not been fully implemented in accordance with the regulations. This is proven in the management of village funds at the reporting and accountability stage in Tanjung Morawa-A Village, there are still obstacles, namely delays from village officials in submitting the APBDesa Realization Accountability Report to the center, the main cause of which lies in the inaccuracy of reports from the Activity Implementation Team (TPK) and conditions. Human resources are still limited. The implementation of transparency in the management of village funds in the development of Tanjung Morawa-A village is said to be not good, this is proven by the Tanjung Morawa-A Village government still not being open to the community regarding village financial information or not being transparent to the community regarding the management of village funds. Thus, the implementation of accountability and transparency in managing village funds in the development of Tanjung Morawa-A village is technically guided by Permendagri Number 20 of 2018, but its overall implementation is not yet fully in accordance with Permendagri Number 20 of 2018.

This study examines the implementation of village governance through the Zona Integritas Desa (ZiDes) approach in Mata Wawatu Village, Moramo Utara District, South Konawe Regency. The ZiDes program aims to enhance transparency, accountability, and community participation in village governance, as well as to reduce the potential for mismanagement of village funds. This research employs a qualitative descriptive method, which includes literature review, in-depth interviews with village officials and community members, field observations, and documentation analysis. The findings indicate that the implementation of ZiDes has successfully improved village governance through increased transparency, strengthened accountability, and more active community participation. However, challenges remain in terms of human resource capacity and raising community awareness.

The Department of Industry and Trade (Disperindag) plays a crucial role in advancing the industrial and trade sectors at the local level. However, the implementation of accounting practices in government institutions often faces various significant and complex challenges. This literature study aims to present a comprehensive analysis of the application of accounting practices at the Department of Industry and Trade (Disperindag) by exploring various aspects of the accounting system implemented in the institution. This research employs a literature study method. In general, the accounting system applied at Disperindag has adhered to the applicable government accounting principles, including transaction recording, budget management, and reporting in accordance with established standards. However, there are several practices that need to be updated to align with the latest standards in order to enhance compliance. Although the financial reporting procedures are quite good, there are shortcomings in terms of speed and accuracy that can affect data-driven decisions. Budget management also faces challenges that require adjustments to enhance efficiency and effectiveness; recommendations for improving the accounting system at the Department of Industry and Trade are suggested. The increase in training for accounting staff is considered crucial to ensure they have a better understanding of regulations and best practices. In addition, updates in information technology are expected to accelerate and simplify the financial reporting process. A revision of the reporting and budget management procedures is also necessary to enhance the efficiency and effectiveness of budget utilization. The implementation of these recommendations is expected to improve the quality of the accounting system at the Department of Industry and Trade, enhance transparency and accountability, and support the achievement of the agency's strategic goals more effectively. Thus, financial management at the Department of Industry and Trade can become more optimal and contribute to sustainable economic development.    

This research investigates the multifaceted factors influencing Indonesian sea transportation subsidy policies and their impact on regional economic growth. Through a comprehensive literature review and empirical analysis, the study identifies key drivers such as political stability, regulatory efficiency, economic conditions, infrastructure development, and policy implementation mechanisms. Political stability was found crucial for ensuring policy consistency and investor confidence, while efficient regulatory frameworks streamlined subsidy allocations. Economic fluctuations, both global and domestic, significantly influenced resource allocations, underscoring the need for adaptive economic policies. Infrastructure investments emerged as pivotal in enhancing logistics efficiency and reducing operational costs, essential for fostering regional economic competitiveness. Effective policy implementation through transparency, accountability, and monitoring mechanisms was critical in maximizing socio-economic benefits. The findings underscore the importance of integrated policy approaches to address complex challenges and leverage opportunities for sustainable economic development in Indonesia's maritime sector.

A foundation is a non-profit organization operating in the fields of religion and education, with its primary funding coming from public donations in the form of alms and charity. Although it is not intended to generate profit, a foundation must still address financial aspects and prepare financial reports in accordance with applicable standards to ensure accountability to the public. Good financial management involves budgeting, cash flow management, expense oversight, transparent financial reporting, and financial report analysis. The main issue faced by Yayasan Cipta Solo Berbagi is ineffective financial management, with financial reports being simple ledgers and not compliant with ISAK 35 standards. The Pustapako community service team collaborated with Yayasan Cipta Solo Berbagi to address this issue through a series of activities, including focus group discussions (FGDs), training, and the implementation of a web-based accounting information system. The results indicate that by applying appropriate accounting standards and using a suitable accounting information system, the foundation can produce more transparent, accurate, and comprehensible financial reports. The foundation's management now has improved capabilities in financial management, enhancing donor and public trust. This program also opens opportunities for similar programs in the future with more in-depth material and long-term support programs for foundations.  Keywords: Non-profit foundation, financial management, financial reporting, ISAK 35, accountability, accounting information system, training, community service

mining activities are an important sector in the extractive industry which has the potential to make a significant economic contribution. However, in Gondang sub-district, Mojokerto Regency, East Java, C excavation mining activities also face challenges in terms of legal accountability. This research aims to analyze legal aspects related to the accountability of C excavation mining business actors in the area. The research methods used are literature studies and interviews with related parties, such as local government, business actors and the community. The research results show that there are a number of legal problems related to licensing, implementation of activities, and environmental impacts. Business actors often ignore legal obligations related to business permits, environmental protection and corporate social responsibility. The monitoring and law enforcement system at the local level also still experiences obstacles which result in a lack of effective sanctions for violations. Recommendations from this research include increasing coordination between relevant parties, implementing stricter environmental audits, and stricter law enforcement to ensure compliance with applicable regulations. With these steps, it is hoped that excavation C mining activities in Gondang District can take place sustainably and provide optimal benefits without harming the environment and society.

Criminal acts in the banking sector are defined as all types of unlawful acts related to activities in carrying out bank business activities and intersect with the provisions of laws and regulations containing special criminal law and general criminal law. The purpose of this study is to determine the Accountability for Banking Crimes from the Perspective of Criminal Law and Banking Law. Using the Normative Juridical method.The practice or mode of violation of the bank procedure system carried out by bank employees and resulting in banking crimes is carried out with the following characteristics: Banking crimes are always followed by violations of the bank procedure system.In the event of a violation of the bank procedure system and resulting in a crime in the banking sector, the bank as a corporation cannot be held criminally responsible for the crime committed by bank employees because of banking laws and regulations, especially Article 49 of Law No. 10 of 1998 limits the perpetrators to individuals only, namely Directors, Commissioners or Bank Employees. In the event that the impact of the act is detrimental to the bank's customers concerned, then the responsibility that can be demanded of the bank as a corporation is civil responsibility.

Digital communication has become part of the everyday fabric of congregational life. While it enables connection and pastoral accessibility, it also introduces relational tensions through divided attention, interpretive ambiguity, social comparison, online jealousy, concealed messaging, and the weakening of face-to-face reconciliation. This conceptual research article examines pastoral accompaniment for Christian congregants who experience relational crises caused or intensified by digital communication. The study aims to construct a pastoral framework that is theologically grounded, psychologically informed, ethically responsible, and usable in church ministry. Using an integrative literature review, the article synthesizes scholarship on digital religion, computer-mediated communication, relational conflict, phubbing, technoference, online counseling ethics, and practical theology. The synthesis indicates that digital relational crisis should not be reduced to excessive screen use. It is more accurately understood as a crisis of presence, attention, trust, boundaries, and interpretive charity. The article proposes pastoral accompaniment as a hybrid care that combines attentive presence, relational discernment, digital boundary formation, covenantal communication practices, and ethically bounded use of online media. It concludes that churches need to move beyond reactive counseling toward preventive digital discipleship that forms congregants in truthful speech, faithful presence, confidentiality, and relational accountability.

Adequate human resource competency supported by an internal control system is expected to create accountable and transparent village fund management. This study was conducted to determine the effect of human resource competency and internal control system on the accountability of village fund management in Enrekang district. This study uses primary data obtained from respondents' answers to the distributed questionnaires. The sampling technique used was purposive sampling so that 56 respondents were obtained. The data was processed using SPSS and analyzed using multiple regression analysis. The results of the study indicate that partially human resource competency and internal control system have a positive and significant effect on the accountability of village fund management in Enrekang district.

This research describes the implementation of moral education, determines the influence of moral education, as well as the variables that facilitate and hinder its implementation in developing Muslim personality at MI Ma'arif Kaliwiro. In this research, case study methodology is combined with qualitative research methods. Data collection methods include documentation, interviews and observation. This research found several findings: 1) Implementation of moral education such as shaking hands when arriving in the morning, reading Asmaul Husana, reading prayers at the start of the day, Dhuha prayers in congregation, and reading the Koran. 2) Increasing students' morals, as well as diligent prayer, discipline and obeying regulations is one of the benefits of moral education. 3) The role of the school principal, facilities and infrastructure, and motivation really support the implementation of moral education at MI Ma'arif Kaliwiro. In this case, there is a need for strong cooperation and accountability from the foundation, school principals, teachers, students, supporting facilities and infrastructure so that the moral education program can have maximum impact on the formation of Muslim students' personalities. The lack of student knowledge is one of the factors that causes moral education not to be implemented in forming the Muslim personality of MI Ma'arif Kaliwiro students.

This study aims to identify problems in the process of submitting and accounting for project budget funds at PT. Leon Testing and Consultancy Banjarbaru, and to design an application program that can simplify the process. This study uses the theoretical framework of the Accounting Information System for Submission and Accountability of Budget Funds, which includes analysis of management information, related functions, procedure networks, documents, accounting records, internal control systems, and existing flowcharts. Applicable accounting standards are used in this study, with MySQL as the backend and PHP as the frontend. The results of the study indicate that the process of submitting and accounting for funds at PT. Leon Testing and Consultancy Banjarbaru is still semi-manual, using Microsoft Excel. Therefore, it is recommended that the company adopt an online-based application to improve the efficiency and effectiveness of the process

This research aims to analyze the mechanism for collecting and depositing parking fees at UPT Kepanjen. This research uses a qualitative approach with descriptive methods to provide an in-depth picture of the process of collecting and depositing parking fees. Data was obtained through interviews, observation and documentation involving various related parties, such as parking officers, UPT managers and parking service users. The research results show that the mechanism for collecting parking fees at UPT Kepanjen still faces several obstacles, such as a lack of transparency, a recording system that is not yet integrated, and minimal supervision. Apart from that, retribution payments also require improvements in terms of efficiency and accountability. This research recommends several improvements, including the application of information technology for recording and monitoring systems, increased training for parking officers, as well as stricter enforcement of rules to ensure parking fees are deposited on time and in accordance with established procedures. In this way, it is hoped that the mechanism for collecting and depositing parking fees at UPT Kepanjen can run more effectively and transparently, and provide an optimal contribution to regional income.

This study analyzes the employee performance assessment system at the Malang Regency Transportation Office, based on observations and interviews with several employees. Performance assessments are carried out annually with quarterly evaluations by the head of the sub-division. Evaluations include employee performance, financial administration, and staffing. The assessment process involves several stages: Annual Work Plan (RKT), Performance Agreement, Employee Performance Targets (SKP), and the use of the "SIAP KERJA" Application. The RKT is prepared as an elaboration of the Agency's strategy and facilitates program evaluation. A Performance Agreement is a commitment document between leaders and subordinates related to the implementation of tasks with performance indicators. SKP includes targets that must be achieved in a certain period, measured based on quantity, quality, time, and cost. The results of this assessment are then summarized in the "SIAP KERJA" Application, which experiences technical problems such as frequent errors or maintenance. The suggested solution is to fill in daily activities regularly. This performance assessment aims to improve the integrity, accountability, transparency, and performance of the apparatus, as well as be the basis for evaluation, awards, and sanctions to employees.

Accounting information system (AIS) is an important part of corporate financial management. This research aims to study the design pattern of AIS for cash receipts and disbursements using a phenomenological approach based on a background that illustrates how important AIS optimization is at the Ngawonggo Patirtaan Site. To investigate the experiences of four informants regarding the current AIS implementation, this study used qualitative phenomenology. Data were collected through observation, documentation, and in-depth interviews. Then, a model was used to analyze the relationship between theme attributes and meanings. The research was conducted at Ngawonggo Patirtaan Site, which is located in Tajinan District, Malang. The results showed that the current AIS at Ngawonggo Patirtaan Site is still simple but organized. Expenditures are allocated based on needs, but the cash receipt system uses a kotak asih. Periodic recording is done manually in the cash ledger. Information is provided through verbal reports every month. The absence of supporting facilities is a major obstacle. The results show that the AIS should be more integrated and organized. The design of the proposed AIS pattern includes online registration process, cash receipt through kotak asih, digital and manual recording of transactions, and periodic reports. It is expected that better use of AIS will improve the efficiency and accountability of financial management at Ngawonggo Patirtaan Site.