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Caliph Umar bin Khattab was one of the greatest leaders in Islamic history who succeeded in building a fair and transparent economic system through the establishment of Baitul Mal. This institution became the center of state financial management that accumulated funds from various sources such as zakat, kharaj, jizyah, and fa'i, then distributed them for the welfare of society. Umar applied the principles of justice, honesty, and prudence in managing the economy, including progressive fiscal policies such as pension systems, social security, and equitable budget allocation. This study uses a library research method to analyze Umar bin Khattab's economic policies and their relevance to public financial management in a Muslim-majority country like Indonesia. The results of the study show that Umar's economic principles, such as transparency, equity, and community empowerment, can be a solution to overcome the challenges of corruption, social inequality, and budget inefficiency in the modern era.

With the emergence of a vast internet network, the 4.0 industrial revolution is transforming human lifestyles from conventional to modern and impacting various aspects of life, such as culture, social, and economy. The Pulang Pisau District Court uses the e-Court application, which consists of four main features: online case registration (e-filing), fee payment (e-Payment), electronic summons (e-summons), and online conference (e-ligation), launched by the Supreme Court on October 13, 2018. Data collected from various sources in this research were gathered through a qualitative literature study approach. The focus of the research is on how the e-Court application can enhance the efficiency and ease of accessing legal services for the community. The research results show that the electronic court system not only speeds up the legal administration process but also enhances the transparency and accountability of the judicial system. By launching this application, the Supreme Court is making a significant change in the reform of Indonesia's judiciary, making the judicial system cheaper, faster, and simpler for all citizens. It is hoped that the e-Court application can meet the global community's needs to face legal challenges in the digital era.

This research examines innovations in development administration through the application of technology to enhance transparency and accountability in governance processes. Using a case study approach across three regional governments in Indonesia, the study analyzes the implementation of information and communication technologies (ICTs) in public administration systems. Data was collected through semi-structured interviews with 45 stakeholders, direct observations of e-governance platforms, and analysis of implementation reports. The findings reveal that strategic technology deployment can significantly improve communication channels between government and citizens, increase public participation in development processes, and strengthen accountability mechanisms. However, successful implementation depends on institutional readiness, human resource capacity, and appropriate regulatory frameworks. This research contributes to understanding how digital transformation can support good governance principles in developing contexts while highlighting implementation challenges that must be addressed for technology-driven administrative reforms to succeed.

This study aims to analyze online news discourse surrounding the polemic of the construction of the Pesut Mahakam Monument in Samarinda City using Teun A. van Dijk’s critical discourse analysis model. This model consists of three main aspects: text structure (macrostructure, superstructure, and microstructure), social cognition (how news is constructed by the media), and social context (how social, political, and economic factors influence news discourse). The research data were obtained from five online media sources: suaralkaltim.id, kaltimpost.id, tribunjatim.com, kaltimfaktual.co, and kompas.com.The analysis reveals that the media discourse tends to construct a narrative of criticism toward the monument's design, which is considered unclear in representing the Pesut Mahakam figure. In addition, public attention is also focused on the transparency of the project’s budget, which amounts to IDR 1.1 billion. The majority of the public and art observers tend to support the criticisms of the project, while the government emphasizes aspects of urban revitalization and artistic value.Through this analytical approach, it is found that the use of language in online news plays a significant role in shaping public opinion regarding urban icon development projects. This study also highlights the importance of public participation and budget transparency in urban development initiatives to prevent prolonged polemics in the future. The findings contribute to a deeper understanding of the media's role in shaping public perception and the necessity of transparency and inclusive governance in regional development planning.

Digital bureaucracy is a new bureaucratic system that arises because of globalization, as well as a substitute for the classic bureaucratic concept, namely paper-based bureaucracy. Digital bureaucracy has a role in improving the good governance system, by increasing the four indicators of good governance principles, namely transparency, accountability, efficiency and effectiveness. Indonesia can take advantage of the existing demographic bonus. Human resource management as the foundation for running the digital governance wheel is an important key. Adoption of technology in various public service sectors and supported by human resources with high digital adaptability is expected to increase the competitiveness of our governance. The state has a goal in realizing the welfare of its people. So that the state needs to do various things in meeting the needs of the community through the implementation of public services. In order to meet the needs of the community to run well, the urgency related to the quality of public services is very large. As for what affects the quality of public services, one of them is internal factors, namely discretionary authority,actions determined, carried out by government officials to overcome concrete problems faced in the administration of government in terms of laws and regulations that provide choices, do not regulate, are incomplete or unclear,there is government stagnation. Discretion is used by the government for and on behalf of positions, carried out within the formal environment of the authority of government officials, its implementation is directed at effectiveness and efficiency, and must be in accordance with AUPB, and based on the principle of rationality. Any use of government officials' discretion is aimed at facilitating government administration, filling legal voids.

It is well known that the fiscal federalism pattern that the military imposed on the country disregards the source of money and productivity. This study assessed Nigeria's fiscal federalism. in an effort to pinpoint the trouble spots. The survey research approach was used. The Z-test was used to assess the data gathered from the questionnaire. The results showed that the government-appointed commissions' recommendations on fiscal federalism had little effect on the economy because of a number of issues, including the 1999 constitution's flaws and the numerous issues with fiscal federalism that have resulted in the duplication of government operations and the waste of public funds. Nonetheless, among other things, it is advised that public officials follow the Nigerian fiscal responsibility bill and due process in order to guarantee an effective and sound fiscal federalism in Nigeria. Furthermore, it is important to make sure that all levels of government follow the constitutional provisions on budgetary relations, accountability, and transparency. Establishing a National Fiscal Commission is also advised in order to improve intergovernmental cooperation and understanding in ways that encourage communication between actors in the federal, state, and municipal governments.

This study aims to analyze the relationship between the ethics of the accounting profession and corruption cases, as well as how regulation and supervision can help reduce corrupt practices in the business and government sectors. This study uses a literature review method to analyze internal and external environmental factors that cause corruption in accounting, business ethics principles violated in corruption cases, and prevention efforts and the role of supervisory institutions in suppressing corrupt practices. The results show that corruption in accounting can be caused by internal and external environmental factors, such as a lack of internal supervision, a company culture that does not support ethics, and weak regulations. The principles of business ethics that are violated in corruption cases include the principles of integrity, objectivity, and transparency. Prevention efforts and the role of supervisory agencies can help reduce corrupt practices in accounting. This research is expected to contribute to the development of more ethical and transparent accounting theories and practices.

This study aims to analyze the legal aspects of public information disputes in the context of state administration, focusing on the Decision of the Jakarta State Administrative Court (PTUN) Number 410/G/KI/2024/PTUN.JKT. A public information dispute is a dispute between a public agency and an information applicant regarding the right to obtain and use public information based on laws and regulations. In the era of globalization and the development of information technology, access to public information is one of the important pillars in realizing transparent and accountable governance. In Indonesia, the right to public information is guaranteed by Law Number 14 of 2008 concerning Openness of Public Information (UU KIP). However, in practice, disputes often occur between public agencies and the public regarding the fulfillment of the right to information. The Decision of the Jakarta PTUN Number 410/G/KI/2024/PTUN.JKT is an important case study because it reflects the dynamics of law in resolving public information disputes at the state administration level. This study uses a normative legal approach with a case study method. Data were obtained from the analysis of PTUN Jakarta decisions and related legal documents. The results of the study show that public information disputes often occur due to unclear boundaries between information that can be accessed by the public and that which must be protected. The Jakarta PTUN decision emphasizes the importance of consistency in the application of the Consequence Test Sheet and emphasizes that information related to public services must be open to public access. This study contributes to understanding the legal complexity behind public information disputes and provides recommendations for improving the dispute resolution system in the future. In addition, this study also reminds us of the importance of a balance between public information transparency and personal data protection, especially in the context of state administration.

The study examines Nigeria's resource allocation and usage as the gap in the country's pursuit of sustainable progress. The primary goal of the study is to investigate how Nigeria has struggled to achieve the Sustainable Development Goals (SDGs) due to inefficient use and distribution of financial, human, and material resources. Human and material resources are essential in every aspect of a company. An organization's ability to advance in all directions might be hindered by poorly managed human and material resources. Resources management offers a systematic assessment, requisitioning, and approval process for the evaluation and acquisition of products, equipment, and resources. The goal of resources management is to continuously seek opportunities to reduce costs and improve performance through the cost-effective selection and standardization of products, equipment, and related processes. A successful and efficient local government system will be preceded by well-managed human resources and material resources. while preserving or raising the standard of the services and care that are offered to the public. Subjectivism serves as the ontological orientation in this study, which employs a qualitative approach grounded in interpretivist philosophy. According to the study's findings, corruption, ethnic prejudices, poor governance, a lack of accountability, a lack of transparency, and unnecessary expenditure on pointless activities have all contributed to Nigeria's egregious inefficiency in resource allocation and use. According to the study's conclusion, Nigeria would be headed toward sustainable development if appropriate project planning, implementation, monitoring, and evaluation were done transparently and resources were used and distributed effectively. Therefore, the report suggests that Nigeria adopt economic and technical efficiencies in the distribution and use of its resources in order to achieve the aims of sustainable development.

Budget planning in Islamic educational institutions is a crucial factor in ensuring the sustainability and effectiveness of financial management. This article analyzes the strategies for preparing budget plans in Islamic educational institutions from operational and technical perspectives. Proper planning ensures the optimal allocation of resources to support the learning process, facility maintenance, and quality improvement in education. This study highlights the importance of transparency, accountability, and the use of performance-based approaches in budget management. Additionally, government regulations, stakeholder involvement, and the utilization of technology are key factors in enhancing the efficiency and effectiveness of budget planning in Islamic education. The findings of this study are expected to provide insights for Islamic education administrators in developing a more structured and sustainable financial strategy.

Human resource management (HR) in the government sector, especially in the Public Works and Spatial Planning Agency (PUPR) of North Sumatra Province, has a crucial role in determining the effectiveness and efficiency of public services. However, HR management in government agencies still faces various challenges, such as complex bureaucracy, lack of innovation, and employee competency gaps. This study aims to analyze the challenges in HR management and the factors that influence employee performance in order to formulate strategies for optimizing HR management in the government sector. Using qualitative research methods, data were obtained through interviews, document studies, and literature reviews. The results of the study indicate that a rigid personnel system, lack of competency development, and a recruitment and promotion system that is not fully performance-based are the main factors that hinder the effectiveness of employee work. Therefore, reforms are needed in the HR management system, such as improving the recruitment, promotion, and rotation mechanisms of employees, strengthening competency development policies through adaptive training programs, and implementing a performance evaluation system based on objectivity and transparency. With this optimization strategy, it is hoped that employee performance at the PUPR Office of North Sumatra Province can improve, so that public services become more effective and professional.

The alignment of budget planning with funding sources is a crucial aspect of financial management in Islamic educational organizations to ensure operational sustainability and improve the quality of educational services. This study aims to analyze strategies that can be implemented in drafting and adjusting budget plans with various funding sources, such as government funds, zakat, infaq, waqf, community donations, and student contributions. This research employs the library research method, which involves collecting and analyzing various literature related to Islamic educational financial management. The results indicate that the principles of efficiency, effectiveness, transparency, and accountability must be applied in managing educational funds to ensure optimal budget utilization. One of the key indicators for maintaining financial balance is the budget balance ratio, which measures the extent to which an organization’s revenue can cover its expenditures. If the ratio reaches or exceeds 100%, it indicates a surplus that can be allocated for institutional development. However, if the ratio is below 100%, a deficit occurs that must be addressed immediately through cost efficiency strategies, diversification of funding sources, and optimization of productive waqf assets. This study emphasizes that a systematic and sustainable financial strategy is essential for maintaining the financial stability of Islamic educational organizations. By implementing well-structured budget planning, strict supervision, and diversified funding sources, organizations can ensure financial sustainability and enhance the overall quality of Islamic education. 

This study aims to analyze and evaluate the impact of the implementation of PSAK No. 69 (Biological Assets) on market performance, with company performance acting as a mediating variable, in agricultural sector companies listed in Indonesia. PSAK No. 69 was adopted to improve transparency and reliability in the financial reporting of biological assets, which are a significant component in the agricultural industry. The research adopts a quantitative approach, utilizing secondary data derived from the annual financial reports of companies and stock price information accessed via the Indonesia Stock Exchange (IDX) and the official websites of relevant companies for the period of 2018–2023.The study investigates the relationship between the intensity of biological assets and company performance, as measured by Return on Equity (ROE), as well as the relationship between company performance and market performance, as measured by Stock Return. The analysis results indicate that the intensity of biological assets has a significant positive impact on ROE. However, the direct effect of biological asset intensity on Stock Return is not statistically significant. Nevertheless, the mediation test reveals that ROE has a significant positive effect on Stock Return, thereby confirming the mediating role of ROE in the relationship between biological asset intensity and Stock Return.These findings imply that the implementation of PSAK No. 69 indirectly affects market performance through its influence on company performance. This highlights the importance of financial performance as a transmission channel in understanding the market implications of accounting regulation changes. The study provides useful insights for investors, regulators, and other stakeholders in evaluating the financial and market consequences of biological asset accounting standards in the agricultural sector.

Ocean Young Guards, an organization that focuses on marine conservation, faces communication challenges in implementing the Blue Carbon Journey campaign program, such as differences in expectations from volunteers and the barriers of marine languages ​​​​that become organizational barriers. The importance of transparent and proactive communication is in line with Ocean Young Guards' efforts to address climate change by involving the younger generation who can help run the Blue Carbon Journey campaign program to achieve marine conservation goals. This study aims to determine the involvement of the younger generation as volunteers in the Blue Carbon Journey campaign program implemented by Ocean Young Guards. This study uses a qualitative approach with a descriptive study method and the theories used in this study are Engagement Theory and Social Change Theory. Data collection techniques used in this study were interviews and documentation, the results of the study showed that volunteer involvement is very important for the success of campaign activities with the interaction of organizations and volunteers including transparency of information about the program, education about climate change that is happening and active involvement of volunteers in Blue Carbon Journey campaign activities. The success of the Blue Carbon Journey campaign contributed to increasing volunteer awareness of the importance of coastal and marine ecosystems as a solution to climate change, and motivated them to become agents of change in environmental conservation.

Increasingly advanced developments have raised society's demands for quality education, forcing schools to manage their finances more effectively, efficiently, and transparently. Applying appropriate financial management principles is very important to ensure that funds are used optimally, to support the quality of education, and to build trust among all stakeholders. This research examines the principles of financial management in schools, focusing on transparency, accountability, effectiveness, and efficiency in managing educational funds. This research uses a literature review method with data collected from various academic sources such as Google Scholar, JSTOR, and ProQuest. The collected data was analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and concluding. Source triangulation was used to test the validity of the data. The results of this research underscore the importance of implementing the principles of transparency, accountability, effectiveness, and efficiency in school finance management. 1) Transparency ensures the disclosure of financial information to all stakeholders. 2) Accountability requires clear responsibility in the management of funds. 3) Effectiveness is determined by the extent to which funds support the achievement of educational goals, and 4) Efficiency emphasizes the optimal use of resources at minimal cost. By applying these financial management principles, schools can build trust, maximize returns on expenditures, and ensure that educational services are of high quality and sustainable. Proper application of these principles is an essential step for the success and sustainability of schools.

This research examines life insurance consumer rights and protection in Indonesia, given the growth of the industry and the complexity of insurance products. The background of the research highlights the gap between regulation and consumer protection practices. The research objective is to analyze the effectiveness of regulations and their implementation. The research method used is normative-empirical juridical, with analysis of laws and regulations and case studies. The research findings show that although the regulations are comprehensive (Law No. 8/1999, Law No. 40/2014, POJK), their implementation still faces obstacles, such as lack of information transparency, harmful standard clauses, and suboptimal supervision. The implication of this research is the need to strengthen regulations, consumer education, and increase the effectiveness of dispute resolution mechanisms to increase consumer confidence in the life insurance industry.

Online gambling has increasingly become a major social issue, particularly in the context of family and marital stability. This study aims to explore and analyze the impact of online gambling addiction on marital relationships, with a focus on the causes leading to divorce. Employing a qualitative research approach, data were gathered through in-depth interviews with individuals and couples who had experienced divorce as a direct consequence of one partner’s online gambling behavior. The results of this study reveal that online gambling addiction significantly contributes to financial instability, emotional distance, repeated conflicts, and the eventual breakdown of communication and trust within the relationship. Many participants reported experiencing feelings of betrayal, frustration, and emotional exhaustion due to the compulsive gambling behavior of their partners. In several cases, gambling debts resulted in the sale of family assets and prolonged financial insecurity, which further strained the relationship. Moreover, the secrecy surrounding gambling activities often led to the erosion of mutual respect and transparency between spouses. This research underscores the urgent need for public education and policy intervention to mitigate the negative effects of online gambling on families. Support systems such as counseling, rehabilitation programs, and financial planning services are crucial to help affected individuals recover and rebuild their lives. By shedding light on the destructive nature of online gambling on family dynamics, this study aims to contribute to the broader discourse on mental health, addiction, and the preservation of marital stability in the digital age.

In today's competitive and dynamic business world, budgeting is no longer viewed solely as an administrative tool but has evolved into a crucial strategic instrument for organizational planning and decision-making. This study aims to explore the strategic role of budgeting in supporting the achievement of organizational goals, particularly through the alignment of short-term and long-term strategies. The method used is a literature study by examining various financial management theories and budgeting practices in several industrial sectors. The results of the study indicate that strategic budgeting can provide clear direction in resource allocation, organizational priority setting, and performance evaluation. In addition to being a control tool, the budget also functions to strengthen coordination between work units and support data-based decision-making. The participation of various stakeholders in the budgeting process plays a crucial role in increasing accountability, transparency, and a sense of ownership in achieving organizational goals. The integration of budget and strategy enables organizations to be more adaptive and responsive to the dynamics of the external environment. Thus, a flexible and participatory budgeting approach is essential so that the budget is not merely a static document but also a dynamic tool in supporting sustainable competitive advantage. This research concludes that strategically oriented budgeting significantly contributes to organizational effectiveness and success in achieving long-term goals.

This study aims to determine what indicators are generally considered by the public in assessing the performance of the Government in Soyoi Mambai District (Sombai) Waropen Regency, and how much importance is given to each factor?; 2) How big is the gap between public expectations and the actual conditions of Government performance and 3) What is the level of public satisfaction with the performance of the Soyoi Mambai District Government (Sombai) Waropen Regency? The study was conducted in Soyoi Mambai District, Waropen Regency. The type of research used is descriptive with qualitative and quantitative approaches. The research instrument used is a questionnaire. The population in this study is all adults in Soyoi Mambai District. The research sample amounted to 200 respondents. Data collection uses primary and secondary data. Data analysis uses the Multiindicator Attitude Model (MAM). The results of the study indicate that: 1) The indicators used to assess the performance of Soyoi Mambai District Government Officials, Waropen Regency are Responsibility (Indicator I1), Public Oriented (I2), Democratization (I3), Bureaucracy System (I4), Natural Resources Management (I5) and Transparency Financing (I6), 2) A gap of 4.22 in the Public Oriented indicator (Indicator I2) indicates the low commitment of Soyoi District Government Officials in prioritizing public interests over personal interests and other types of interests and 3) The Soyoi Mambai community feels "Somewhat Satisfied" with the Performance of Soyoi Mambai District Government Officials.

Traffic congestion and limited parking spaces in the tourist area of Jalan Braga, Bandung City, have become significant issues that require innovative solutions. This study aims to design and implement a Smart Parking System using Internet of Things (IoT) technology and a mobile application to enhance efficiency, transparency, and convenience in parking management. The system is designed to detect real-time parking availability using ultrasonic sensors integrated with microcontrollers, and deliver this information to users through an Android-based application. Additionally, the system features parking slot reservation, digital payment, and parking data management for operators. Test results show that the system can reduce the time needed to find parking by up to 40% and increase user satisfaction. The implementation of the Smart Parking System in Jalan Braga is expected to support smarter and more environmentally friendly urban mobility in Bandung City.