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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.

This study aims to determine the application of accounting information systems for cash receipt procedures and cash disbursement procedures by fulfilling the accountability of financial statement management (case study of the SMKS Delima Nusantara Foundation Medan).  This research uses a descriptive qualitative approach. The research subjects amounted to three people, including financial administration staff, treasury staff, and nursing principals. Data collection techniques in this study are interview techniques, observation and documentation. Based on the results of the study, it is found that the application of the accounting information system in the SMKS Delima Nusantara Foundation Medan, especially in the cash receipts and disbursements procedure, has been said to be effective and in accordance with the applicable accounting information system procedures. However, in terms of accountability of the financial statements of the SMKS Delima Nusantara Foundation Medan according to the principle of accountability is still less effective due to lack of awareness in preparing the accountability report every month.

Criminal accountability by perpetrators of criminal acts of corruption committed individually or collectively is very important in eradicating criminal acts of corruption and providing a deterrent effect to perpetrators of criminal acts of corruption.  Corruption currently occurring in Indonesia is in a very serious position and is deeply rooted in every aspect of life. The development of corrupt practices from year to year is increasing, both in terms of the quantity or amount of state financial losses and in terms of quality, which is increasingly systematic, sophisticated and its scope has expanded in all aspects of society.The method used in this research is descriptive analysis. Research data sources are generally distinguished between data obtained from library materials (secondary data). Normative legal research methods only recognize secondary data. The secondary data consists of primary legal materials, secondary legal materials and tertiary legal materials. In this research the author used qualitative analysis to analyze the data. Where qualitative analysis is a way of analyzing data sourced from legal materials based on concepts, theories, statutory regulations, doctrine, legal principles and expert opinions as well as the author's own views.This research aims to find and examine more deeply the legal instruments in the context of accountability for perpetrators of criminal acts of corruption committed jointly. The results of this research are influenced by certain factors, and as a result of acts of corruption, responsibility can be imposed on perpetrators of criminal acts of corruption, not only those who commit corruption individually, but also those who do it together.  

This study aims to analyze and explain the enforcement of criminal law against perpetrators of corruption for state losses at PT Asuransi Jiwasraya. As well as explaining the accountability of perpetrators of corruption for state losses in the use of customer funds at PT Asuransi Jiwasraya through Cassation Decision Number 2931 K / Pid.Sus / 2021 and government efforts to provide protection to customers or policyholders of PT. Asuransi Jiwasraya. This study employs a normative legal research methodology. The study's findings demonstrate that PT Asuransi Jiwasraya's criminal law enforcement is following the guidelines laid out in Law Number 31 of 1999, as revised by Law Number 20 of 2001, when it comes to prosecuting those responsible for causing state losses due to corruption. The formulation demonstrates the efficacy of current legal regulations in handling the Jiwasraya case and protects the interests of public investors and shareholders. It contains specific elements and is subject to a specific sentencing system. Corruption at PT Asuransi Jiwasraya has resulted in monetary losses for the state. This is due to the defendant's substantial acts, which satisfy the criteria for a "Criminal Act" and a "error" that can be either "intentional" or "dolus" according to the trial evidence. This conclusion is reached in Cassation Decision Number 2931 K/Pid.Sus/2021. Customers or policyholders of PT. Asuransi Jiwasraya are protected through repressive legal measures, specifically through criminal channels, against those who have been proven to have violated the Corruption Crime Law, Article 55, paragraph 1, number 1, and Article 2 paragraph 1.

The purpose of this study was to determine and analyze the effect of village financial management accountability, village policies, and village institutions on community welfare in Tanggan Village, Gesi District, Sragen Regency. Data collection in this study used a questionnaire distributed to respondents. The population in this study was 4,671 people of Tanggan Village using the Slovin formula, so the sample in this study amounted to 368 people of Tanggan Village, Gesi District, Sragen Regency. The type of data used is quantitative data, the data source used is primary data. Data collection techniques using questionnaires through validity and reliability tests. Data analysis techniques using classical assumption tests, namely multicollinearity test, autocorrelation test, heteroscedasticity test, normality test and hypothesis testing using multiple linear regression analysis, t test, F test, coefficient of determination test (R2). The results of this study indicate that the accountability of village financial management has a significant effect on community welfare in Tanggan Village, Gesi District, Sragen Regency. Village policy has a significant effect on community welfare in Tanggan Village, Gesi Subdistrict, Sragen Regency. Village institutions have a significant effect on community welfare in Tanggan Village, Gesi Subdistrict, Sragen Regency.

Malay culture is one of the various cultures that live, grow and develop on this earth. The aim of this research is, among other things, to find out how the State Civil Apparatus Governance is in Realizing Malay Cultural Values in Lingga Regency, Riau Islands Province as the Mother of the Malay Land. In this research, researchers used qualitative methods, this approach uses a qualitative approach with descriptive methods. The theory used in this research uses Governance according to Widyananda (2008). The indicators in this research are Transparency, Accountability, Equitable, Responsibility. The data collection techniques used were interviews, observation and documentation. The results of this research are that the management of the State Civil Apparatus in realizing Malay cultural values cannot be said to be running well, this is because there are still many shortcomings in its management. Even though there are regulations made regarding the promotion of Malay culture in Lingga Regency, as well as there are programs created by each regional apparatus organization (OPD) regarding their management in realizing Malay cultural values. However, its implementation in ASN life is not fully carried out, because many ASN do not understand the values of Malay culture. This is also encouraged because not all ASN in Lingga Regency are Malay.

The South Tangerang Civil Registration Population Service has the task of providing community service by applying the principles of Good Governance. In its implementation, several problems are still found, such as a system that is often down and employee responsiveness which is part of accountability and there is still discrimination in services which is part of legal violations of rights. Same. This research aims to find out how the principles of Good Governance are implemented in the Population and Civil Registry Office in South Tangerang City. The method used is descriptive with a qualitative approach in data collection techniques in the form of interviews, observation and documentation. The results of this research are, 1. Accountability has carried out accountability every day, and each division has carried out accountability through reporting to the head of service where the results of the report usually contain sanctions for employees who are negligent in their duties, and the competencies possessed by the employees. And it is necessary to involve community participation to monitor the performance of the institution, 2. Transparency has been carried out well by the institution but there needs to be increased training and awareness of employees, 3. Participation has been carried out well by the institution but there needs to be training related to digital literacy involving the community and figures community, and creating inclusive forums in order to create good public services and in accordance with the principles of good governance, 4. The rule of law is not yet running well because there are still acts of discrimination by differentiating services between someone who has a position and one who does not have a position, so it is necessary to law enforcement that is applied fairly and inclusively regardless of a person's social status and training through education in schools.

This study analyzes the compliance, transparency, and accountability levels in the campaign finance reports of Party X in South Sumatra, focusing on the management of campaign fund receipts and expenditures. Utilizing a qualitative case study approach, data was gathered through document studies, observation, examination of campaign fund financial reports, and a review of literature on regulations and best practices in campaign fund accountability. Findings indicate efforts toward compliance with existing regulations, yet significant challenges remain in achieving optimal levels of transparency and accountability in campaign fund management. Factors such as insufficient understanding of applicable regulations, lack of awareness regarding the importance of transparency, and complex political pressures and interests often hinder progress. Implications suggest the need for campaign finance reform and increased commitment from stakeholders to enhance integrity and accountability in the political process.

Criminal act Terrorism is a form of crime or serious violation human rights at the international level because it seriously endangers security and peace world . T he crime of terrorism which occurred in the territory of the unitary state of the Republic of Indonesia has resulted in loss of property and property and causing fear in society at large, thus having an impact on social life, economics, politics and international relations . One of the main factors supporting acts of terrorism is the existence of funding, meaning that terrorist activities will not take place if there are no funds. Therefore, it is very important to eradicate criminal acts of terrorist financing in order to minimize the occurrence of acts of terrorism. The research method used is normative legal research, namely legal research that uses secondary data by using a statutory approach and a conceptual approach . The data processing and analysis technique used in this research is a qualitative technique using deductive logic in order to draw conclusions from the problem formulation that has been described. The aim of this research is to determine the methods of collecting funds carried out by corporations for terrorism financing in Indonesia and to determine corporate responsibility for criminal acts of terrorism financing in Indonesia.