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Research Objectives: This study aims to review and re-analyze the information that has been in previous studies because Big Data Technology in Indonesia is still in the development stage and has become a hot topic in Indonesia. Auditor independence is defined as a mental attitude that is free from influence, not controlled by other parties and not dependent on others. This proves that auditor independence plays an important role in an organization and builds accountability in the organization. The author hopes that this research can be the basis and provide ideas for new research in the future. Research Method: This study was conducted using the SLR (Systematic Literature Review) method with a total of 28 previous journals taken that were analyzed in this study Research Results: The results of the study show that the integration of Big Data technology substantially affects the    

Government oversight is very important in ensuring accountability and transparency in public administration, especially in the context of regional autonomy. This research examines the challenges and strategies in improving government oversight mechanisms in the City of Bogor, Indonesia. The main findings highlight the importance of strengthening internal oversight institutions such as Regional Inspectorates through capacity building and the use of technology. Innovations such as digital platforms for public participation and performance evaluation systems have been successfully implemented to increase transparency and efficiency in the delivery of public services. However, its implementation overcomes challenges such as limited resources and varying levels of community participation. This research provides further grants from technological advances and a strong regulatory framework to increase the effectiveness of government oversight and reduce the risk of corruption and irregularities in Bogor City government processes.

This study aims to examine the effect of financial report presentation, financial report accessibility, and monitoring mechanisms on financial management accountability and financial management transparency, as well as to examine their impact on public trust. This quantitative research uses primary data obtained by distributing questionnaires to 90 selected respondents who are village heads, village secretaries, finance heads, planning heads, and two members of the Village Consultative Body in Banyudono District, Boyolali Regency. Data analysis used variant-based structural equation modeling. The results showed that financial management accountability was only influenced by the presentation of financial reports, while financial management transparency was influenced by the presentation of financial reports, and monitoring mechanisms. Public trust is only influenced by financial management transparency. These results indicate that the more transparent the government is in terms of financial management and access to important information, the more public trust will increase.

This study aims to analyze the comparison of public administration across various provinces in Indonesia. Utilizing a mixed-methods approach that combines both qualitative and quantitative research methods, this research investigates the unique challenges faced by public administration in each province and explores the opportunities for improvement. The findings reveal that cultural, economic, and political factors significantly influence the effectiveness of public administration, leading to variations in service delivery, accountability, and citizen engagement. Moreover, the study highlights the importance of regional context in shaping administrative practices and outcomes. Based on these insights, the study provides targeted recommendations for enhancing the performance of public administration at the provincial level, emphasizing the need for tailored strategies that consider local conditions and stakeholder involvement. Ultimately, this research contributes to a deeper understanding of public administration dynamics in Indonesia and offers a foundation for future studies in this field.

The purpose of this study was to determine the extent of the implementation of the policy of Law Number 14 of 2008 concerning Public Information Disclosure. The research method used is a qualitative research method. Data collection techniques are carried out through library research and field studies which include: Observation, Interviews, Documentation Studies, and Triangulation. Determination of samples/informants in this study was carried out using purposive sampling and further analysis of data from the Miles and Huberman model, namely: data reduction, data presentation, and drawing conclusions. Based on the results of the study, it can be concluded that there are several factors that support the implementation of the policy of Law Number 14 of 2008 concerning Public Information Disclosure to increase employee awareness of their obligations. In implementing the policy of Law Number 14 of 2008 concerning Public Information Disclosure at the Communication and Informatics Service, overall the coding and statistics of Sumedang Regency can be said to be quite good. However, there are several obstacles, namely the lack of supporting resources (employees) in conducting socialization, lack of understanding from the community or not knowing at all about the policy and lack of employee understanding of the Law Policy on public information disclosure. Efforts to overcome these obstacles include increasing supporting resources (employees), conducting socialization during surveys, increasing participation and increasing employee awareness to be responsible for their duties by conducting periodic evaluations.  

Villages play an important role in realizing development and community welfare, which is supported by the issuance of new statutory policies, namely Law Number 6 of 2014 concerning Villages. This law aims to accelerate rural development, improve the welfare of village communities and equalize development in Indonesia. Apart from that, this law is also the basis for granting the broadest possible authority to village or village governments to regulate their own areas as autonomous villages. To achieve this goal, the government since 2015 has disbursed village fund budgets to every village throughout Indonesia. This research uses normative legal research methods, using a statutory approach. This research reveals that community participation in Tanjungsari Village in every village fund management shows optimal participation. At the planning stage, community participation can be seen during the musdus and musdes determining village expenditure priorities, at the implementation stage, community participation takes the form of property participation and mutual cooperation participation and participating in various training programs properly, and at the accountability stage, the community participates during the LPJ APBDes deliberations. Community participation in managing village funds in Tanjungsari Village is at the fifth level of participation, namely placement according to Arnstein's theory or the degree of Tokenism.

This study aims to analyze the adaptation of accounting practices in Indonesia and Malaysia within the context of globalization, focusing on the cultural differences that influence the implementation of accounting standards. In the era of globalization, companies in both countries face challenges in enhancing transparency and accountability in their financial reports. The research method employed is qualitative analysis, gathering data from relevant literature, interviews with accounting professionals, and case studies of companies in both countries. The findings of the study reveal that, while Indonesia and Malaysia are working to adopt International Financial Reporting Standards (IFRS), there are significant differences in how the two countries apply accounting practices. In Indonesia, accounting practices are still influenced by local cultural values and a more flexible legal system, while Malaysia demonstrates a higher and more consistent level of IFRS adoption. These findings emphasize the importance of considering cultural and legal contexts in adapting accounting practices. This research makes a significant contribution to stakeholders, including companies and regulators, in understanding the challenges and opportunities in improving accounting practices in the era of globalization. Additionally, it identifies the need for better training and education for accounting professionals in both countries. Therefore, this study is expected to serve as a reference for future research on the adaptation of accounting practices in developing countries.

This research work investigates cost implication of change in Naira notes on Household and money market operators in Taraba State. The study adopted a survey research design to obtain data about practices, situations, and views through questionnaires. The number of respondents for Households and Money Market Operators is 394 and 338 respectively. The study used a simple multistage and cluster sampling method to select the sample respondents. The study employed a descriptive statistic method; simple percentages and the Chi-square (x2) statistic were used for the computation and analysis of the data collected. The study found a significant increase in general costs of household and money market operators in Taraba State between 2022 and 2023. This policy significantly affected households and money market operators in Taraba State by increasing their general costs. The study recommends that a reasonable timeline be given to the implementation period with strict monitoring and control of commercial banks to erode favoritism and corruption in the process of policy implementation. There should be stability in the maximum cash withdrawal policy from all means: Point of sale (POS), automated teller machines (ATM) over the bank counter, etc., and adequate provisions for electronic banking for rural and urban centers should be made by financial sector administrators. The government should promote ceaseless cash traceability and accountability to keep the new notes as close to the banking system as possible.

The crime of corruption is one part of a special crime in addition to having certain specifications that are different from general crimes. White Collar Crime is a term applied to people who wear ties who have high intelligence and commit criminal acts of corruption. As we all know, corruption is an extraordinary crime. Not only because it costs the state money, but it has an impact on all development programs, the low quality and quality of education, the low quality of facilities, equipment and infrastructure, as well as the problem of poverty that has not been addressed. Corruptors have taken away people's rights, human rights, and are against humanity. The principles of democracy which uphold transparency, accountability and integrity, as well as the security and stability of the Indonesian nation are threatened due to corruption crimes. Many corruptors who have been found guilty by the court and undergoing training in correctional institutions can quickly return to society because they have obtained their rights as correctional inmates, one of which is obtaining the conditional release program. The role of the Medan Class I Correctional Center is needed to realize the effectiveness of mentoring clients for criminal acts of corruption who are undergoing conditional release so that they can be accepted in society. Guidance provided to clients who have committed criminal acts of corruption must be carried out under supervision to determine the effectiveness of each guidance program provided until the guidance is finally terminated.

This study explores the discourse surrounding the Agus Salim donation controversy, focusing on how media narratives and legal rhetoric shape public perception. Drawing on two primary sources—articles from Brilio.net and KapanLagi.com—the research employs critical discourse analysis to examine the framing of key events, including allegations of donation mismanagement, legal strategies, and the public's reaction to the case. The findings reveal how media outlets construct competing narratives, emphasizing the roles of public figures, lawyers, and victims in influencing the discourse. By analyzing language use, power dynamics, and ideological positioning, this study highlights the interplay between legal rhetoric and public opinion in cases of social and moral significance. The research contributes to understanding how controversies are framed in digital media and their implications for justice and accountability in contemporary society.

This study aims to analyze the implementation of Good Environmental Governance (GEG) in the protection and sustainable management of peatlands in Bukit Batu District, Bengkalis Regency. The vast peatlands in this area face various environmental issues, including recurring forest fires, ecosystem degradation, and the threat of climate change. Using a qualitative and phenomenological approach, this research explores the principles of GEG such as transparency, community participation, accountability, and efficiency in peatland management. The findings indicate that despite various efforts by the local government and community in managing peatlands, the main challenges lie in weak supervision, low environmental awareness, and the suboptimal implementation of policies. Therefore, strengthening institutional capacity and active community participation are key to achieving sustainable peatland management. It is hoped that the results of this study can provide strategic recommendations for more effective and inclusive environmental policy improvements.

Developing an interest in early childhood reading is the initial step towards recognizing the significance of literacy in society. Early childhood literacy is an essential part of the language development process and has a significant role in enhancing the overall quality of education. The presence of appropriate facilities and resources in a school setting plays a crucial role in promoting reading engagement among children who are in their early years of education. The reading interest program not only goes government accountability, but it also allows the public to contribute to the sustaining of such efforts. As part of its community service efforts, the Faculty of Economics at the University of Krisnadwipayana places special emphasis on early childhood education. This project entails educators and students collaborating to create and implement a reading corner program in Desa Tugu Utara, Bogor. This program has a significant influence on the implementation of early literacy activities for kids of all ages, which are set up by the community service team of the Faculty of Economics at the University of Krisnadwipayana.

This study aims to examine the relationship between the Internal Control System (SPI) and potential corruption with accountability as a mediating variable. The sample used in this study was local governments in Indonesia at the district/city level in 2020-2022 so that the sample amounted to 1,307 samples. The sample selection used purposive sampling technique and the analysis technique used was regression analysis and path analysis with SPSS 27 software. Furthermore, the sobel test was used to test the indirect effect of the independent variable on the dependent variable through the intervening variable. The results of the study provide empirical evidence that the SPIP variable has a negative effect on potential corruption. Then SPIP is also proven to have a positive and significant effect on accountability. And accountability has a negative and significant effect on potential corruption. And accountability acts as a mediating influence between SPIP on potential corruption.

This research aims to identify the role of internal auditors, accountability, transparency, and how technology can be used to improve the effectiveness, benefits and risks of internal audits. The extent to which technology changes, artificial intelligence, and the tools offered by these technologies will impact the future of internal audit. This research method uses qualitative data collection methods, using literature observations carried out by researchers and practitioners. This research was carried out using the LR (Literature Review) method, which was carried out in several stages: First, the author researched journals using keywords such as 'Digital Technology', 'Artificial Intelligence', 'Internet of Things'. “Internal Control” and “Internal Audit” The author has conducted research using electronic databases such as Google Scholar, Semantic Scholar, Scopus, Publish Or Perish, Scispace and many other websites. This research is an important tool that provides information about technological changes and technical intelligence that are critical to the future of the audit profession and offers various suggestions for improving the efficiency and effectiveness of audit professionals' work. Therefore, this study suggests future research to investigate changes and increase knowledge.    

The Official Travel Order (SPPD) Management System at the Regional People's Representative Council (DPRD) of West Nusa Tenggara (NTB) Province is an important innovation in enhancing the efficiency, transparency, and accountability of official travel administration. Prior to the implementation of this system, SPPD management was carried out manually, leading to various obstacles such as slow processes, administrative errors, and lack of transparency. With the adoption of an information technology-based system, the entire process from creation, approval, to reporting of SPPD can be done electronically. The system provides features for data validation, fillable templates, and automatic notifications to expedite the approval process. Integration with the regional financial system enables more efficient and accurate budget management, while a centralized database simplifies data storage and retrieval. The implementation results show significant improvements in time efficiency, reduction of administrative errors, and enhanced transparency and accountability in the use of official travel budgets. The system also facilitates better data management and supports easier audit processes. Thus, the SPPD Management System at the DPRD of NTB Province has successfully delivered positive impacts on the performance of official travel administration, creating a more productive and responsible work environment.

This article analyzes the responsibilities of the National Land Agency (BPN) and Land Deed Officials (PPAT) regarding title certificates for land subject to ownership disputes. The research method used is normative legal research with statutory, conceptual and case approaches. Based on the case studied, the legal owner of the land, Ansar Lause, filed a lawsuit because the land certificate was changed to be in the name of Ratna Lause illegally. After the trial process, the court decided to partially grant Ansar Lause's lawsuit and stated that the certificate in the name of Afandi Surya Ningrat had no binding legal force. The research results show that the legal impact on BPN of canceling property rights certificates by the court based on a decision is that BPN can be subject to administrative sanctions in the form of a written warning, temporary dismissal, honorable dismissal, or dishonorable dismissal; and a Notary/PPAT who is subject to the cancellation of a certificate of ownership by a court based on a decision is that the Notary/PPAT may be subject to administrative sanctions in the form of a written warning, temporary dismissal, honorable dismissal, or dishonorable dismissal; and the form of BPN accountability, this responsibility can be in the form of administrative improvements, review of the certificate issuance process, as well as protection of the rights of parties who suffer losses due to administrative errors and PPAT/Notary for property rights certificates that have been canceled by the court. PPAT/Notary can be held civilly responsible. , criminal, and administrative.

The high maternal and newborn mortality rate is a burden for governments globally, considering that the maternal and newborn mortality rate is an indicator of a country's health. Various efforts have been made to reduce maternal and infant mortality rates, including reproductive health literacy, screening programs for pregnant women, improving pregnancy nutrition, and increasing accountability of health workers. This research aims to determine the level of interpersonal communication skills required by midwives, pregnant women and their families. A qualitative research approach using the case study method is used. This research involved six informants from three groups: program creators, program implementers, and program recipients. This research shows that every communicator must improve communication competencies, such as listening effectively, keeping secrets, opening up, and empathizing, to establish successful interpersonal communication between midwives, pregnant women, and the mother's family. Empathy is essential for effective communication between midwives, pregnant women and their families. The empathy in question occurs when communicators understand each other's position and do not force each other's will, giving the impression that the other party is ignoring them. Efforts to save mothers and newborn babies are a responsibility that must be carried out by all parties; This is not only the responsibility of the government, midwives or mothers of newborn babies, but collaboration is needed collaboratively so that efforts to save mothers and newborn babies can have a positive impact and bring about significant change with mutual benefits.

Corruption is a serious problem that has become a concern in many countries, including Indonesia. Regional governments as entities responsible for the provision of public services and the use of public budgets have an important role in efforts to prevent and reduce corruption. Corrupt practices undermine public trust in the government, hinder economic, social and political development, and result in significant financial losses for the state and society. Corruption results in huge losses for Indonesian society and the economy. Public funds that should be used for infrastructure development, education and health services are often misused or siphoned off by corrupt parties. This impact can hinder improving the quality of life of Indonesian people and the country's economic growth. The crime of corruption is defined as a violation of people's rights, therefore the crime of corruption is included in the category of extraordinary crimes, where extraordinary methods are needed to overcome them (Butt, 2017).  

This research aims to maximize the role of digital forensics in the discovery of electronic evidence and to understand the forms of accountability for online gambling offenders in Demak Regency. The method used in this research is normative juridical and descriptive-analytical. The findings from this research include the following: First, online gambling is a criminal act committed using electronic devices, thus requiring electronic data for its investigation. In this context, the role of digital forensics is essential to find and collect evidence to uncover online gambling cases in Demak Regency. The use of digital forensics in discovering electronic evidence in online gambling cases in Demak Regency can be conducted using the Integrated Digital Forensics Investigation Framework (IDFIF). This method consists of four stages: preparation, crime scene investigation, laboratory examination, and reporting. Second, the form of accountability for online gambling offenders is outlined in Article 27 paragraph (2) of Law No. 19/2016 on Amendments to Law No. 11/2008 on Electronic Information and Transactions. This article stipulates that any person who intentionally and without authority distributes or transmits electronic documents containing gambling content. The criminal penalties for violations of Article 27 paragraph (2) are specified in Article 45 paragraph (2) of Law No. 19/2016, which is a maximum imprisonment of 6 years and/or a maximum fine of Rp. 1,000,000,000.00.

This research aims to analyze the regional financial management system in achieving development performance in Bandar Jaya Timur Subdistrict. The research method used is descriptive qualitative with data collection through interviews, observation and documentation studies. The research results show that the regional financial management system in Bandar Jaya Timur Subdistrict is not optimal. Budget planning is still not fully participatory, coordination between village and sub-district governments still needs to be improved, and monitoring of budget realization is not carried out regularly. This has an impact on development performance achievements that are not yet optimal, such as basic infrastructure development, developing local economic potential, and improving the quality of public services. To improve development performance, it is recommended that regional governments optimize regional financial management systems by increasing transparency, accountability and community participation in the budget planning, implementation and monitoring processes.