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This article explores the challenges and opportunities of Corporate Social Responsibility (CSR) in emerging markets, focusing on a case study of a Shell company. Emerging markets present unique dynamics that affect the implementation and effectiveness of CSR. Shell, as one of the world's largest energy companies, has operated in various emerging markets and sought to implement effective CSR practices. Through an in-depth analysis of Shell's operations in these markets, this article identifies key factors that influence CSR success and provides recommendations for best practices. It finds that while there are significant challenges related to local regulations, infrastructure and culture, there are great opportunities to increase CSR impact through collaboration with local stakeholders, technological innovation and local capacity building. The article concludes that adaptation and flexibility are key for multinational companies like Shell to face the challenges and capitalize on the opportunities of CSR in emerging markets.      

The illegal arms trade is a serious threat to global stability and human security. These practices not only exacerbate armed conflicts and violence, but also threaten the national security of various countries, create regional instability, and increase the risk of terrorism and transnational crime. To respond to this challenge, the Arms Trade Treaty (ATT) was introduced in 2014 as an effort by the international community to combat the illegal arms trade. The ATT aims to regulate the international trade in conventional arms, prevent and eliminate illegal arms transfers, and ensure that the arms trade is conducted responsibly and transparently. This paper aims to evaluate the effectiveness of the ATT regime in reducing the spread of illegal weapons globally by analyzing the impact of ATT implementation on the flow of illegal weapons. The research design used for this paper is a desk research method with journal reading sources and websites (online). We use the theory of Compliance Regime Effectiveness and the concept of Ex-Post Facto to analyze. The results show that the ATT has contributed to strengthening the regulation of the arms trade through increased transparency and accountability among member states.

This research aims to analyze the impact of collaborative governance models on public service delivery. Specifically, the study will examine how stakeholder-inclusive governance approaches can influence the effectiveness, efficiency, and quality of services provided by local governments. Collaborative governance involves the engagement of various stakeholders, including government agencies, non-governmental organizations, and the private sector, in the decision-making process to improve public service outcomes. This study posits that such inclusive approaches can enhance transparency, accountability, and responsiveness in public service delivery. Employing a qualitative case study methodology, data will be collected through interviews, observations, and document analysis. The selected case studies will encompass a diverse range of collaborative governance initiatives at the local level, providing a comprehensive understanding of different contexts and practices. By examining these cases, the research aims to identify the key factors that contribute to the success or failure of collaborative governance efforts. The analysis will focus on the impact of these initiatives on institutional capacity, such as the ability of local governments to mobilize resources, coordinate actions, and implement policies effectively. Furthermore, the study will evaluate the outcomes of these collaborative efforts in terms of service quality, accessibility, and user satisfaction. The findings are anticipated to offer valuable insights into the success factors and challenges associated with implementing collaborative governance models. These insights will be crucial for policymakers and practitioners seeking to enhance the performance of local governments in delivering improved public services. Ultimately, the research aims to contribute to the broader discourse on governance and public administration by highlighting the potential benefits and limitations of collaborative approaches in the public sector.

This research aims to provide a comprehensive analysis of the structure of child criminal liability in Indonesia and the Philippines, as well as to ascertain the specific nature of child criminal liability in both countries. This study is a prescriptive normative legal research. The research methodologies employed include the legal approach, the comparison approach, and the conceptual approach. The legal resources used can be classified into primary and secondary sources. To ensure the acquisition of precise primary and secondary data for this paper, data gathering is conducted through a thorough examination of relevant literature pertaining to the principles and regulations governing the child criminal justice system. This research focuses on comparing the legislation of child criminal culpability in Indonesia and the Philippines. The child criminal justice system is governed by specific legislation. In the State of Indonesia, it is managed by the Child Criminal Justice System Act, while in the Philippines, it is regulated by Republic Act No. 9344, with revisions made by Republic Act No. 10630. In Indonesia, the age at which a kid can be held criminally liable is between 12 and less than 18 years old. In the Philippines, children can be held criminally liable starting at the age of at least 15 years old and up to less than 18 years old. In the Philippines, there is a kind of criminal culpability that results in automatic suspension, removal from position, probation, and the application of vicarious liability for parents. Child criminal culpability in Indonesia is determined based on individual responsibility, as stated in Article 71 of the Child Criminal Justice System Law. This law specifies the application of criminal sanctions. Additionally, Article 82 of the same law outlines the imposition of action punishments.    

This research aims to analyze village financial management in terms of efficiency and effectiveness based on the performance of the village head in Banjarejo Village, Batanghari District, East Lampung. Village officials should be transparent in managing the village budget APBD in accordance with the principles of accountability, participation and budget responsibility. Village financial management includes planning, implementation, management and reporting stages. The village head's performance is measured using indicators of productivity, service quality, participation, responsibility and accountability. The number of research methods used is explained, and the research subject is the Head of Banjarejo Village. Primary data was obtained through direct interviews with village heads, while secondary data was obtained from books. Good and fair forecasts are made based on budget figures and determination of village income and expenditure in 2022 and 2023. The research results show that productivity reaches 100% in 2022 and 2023, which means the village head's performance is effective. The efficiency level which reaches 100% in 2022 shows good performance, but falls to 89% in 2023 which shows good performance. This situation shows that village fund management must be improved for the success of village funds.

Medical tourism has become a significant global phenomenon in the last decade. This study aims to analyze the dynamics of medical tourism opportunities and challenges within the Indonesian legal framework. Medical tourism refers to the travel of individuals to other countries to obtain high-quality medical care at a more affordable cost. Indonesia, with its natural resource potential and growing medical facilities, is attracting increasing attention as a medical tourism destination. In this study, we explore the legal framework governing medical tourism in Indonesia and analyze its impact on the opportunities and challenges faced by the sector. We also consider factors such as standards of medical care, cross-sector regulations, consumer protection, and accountability of the medical profession. The research method involved an in-depth literature review of laws and regulations related to medical tourism in Indonesia as well as a comparative study with other countries that have successfully developed this sector. The analysis results show that Indonesia has great potential in developing medical tourism thanks to its natural wealth, cultural diversity and modern medical facilities. However, significant challenges also exist, including harmonization of regulations across sectors, improving standards of medical care, and legal protection for consumers and providers of medical services. Apart from that, the importance of maintaining medical ethics and information transparency in the promotion of medical tourism is also an important focus in the legal framework.  

This research aims to explore the application of the principles of accountability and transparency in Islamic political ethics and its influence on good governance. Accountability is an important element in public sector organizations, as regulated in Government Regulation of the Republic of Indonesia Number 8 of 2006 concerning Financial Reporting and Performance of Government Agencies. Transparency, as another key component, ensures openness in the decision-making process and information delivery. These two principles serve as mechanisms to combat rampant corruption in Indonesia, as reflected in the 2010 Corruption Watch Index score. This study uses a qualitative approach with a literature review method, involving the search and analysis of references from relevant books and journals. This analysis aims to understand how Islamic political ethics integrates the principles of accountability and transparency, as well as the challenges faced in their application. The results of the study show that from an Islamic perspective, accountability is seen as a mandate that must be fulfilled with honesty, justice, and transparency. Transparency in Islam emphasizes the importance of honest and thorough disclosure of information to all interested parties. The application of the principles of accountability and transparency in Islamic political governance has the potential to strengthen moral, social, and religious responsibility, as well as increase public trust in the government. However, challenges such as patronage politics, money politics, and corruption are still major obstacles. To overcome this challenge, there needs to be a strong commitment from the government and the community to implement these principles consistently. Thus, this research makes an important contribution in understanding how the principles of accountability and transparency in Islamic political ethics can be applied to improve good governance and combat corruption in Indonesia.

Research This study aims to determine the application of accountability accounting as a tool for production cost control and performance appraisal at UPT. production cost control and performance appraisal at Sikka Innovation Center. innovation center. In the application of responsibility accounting there are several indicators, namely, organizational structure, budget, separation of controllable and uncontrollable costs, account code classification, account reporting, and performance appraisal at UPT. controlled and uncontrolled, account code classification, accountability report. accountability report. Implementation of accountability accounting as a performance appraisal tool There are several indicators, namely, identification of the center of responsibility center, standards are set as benchmarks for manager performance on certain responsibility center, manager performance is measured by comparing the budget and realization between budget and realization, managers are individually rewarded or punished by higher management. or punishment from higher management.  This research uses a qualitative descriptive method. Techniques data collection techniques using literature study, observation, interviews, and documentation. documentation. The data analysis technique is done by comparing the existing theories that already exist with the data obtained from the case study.  The research results obtained from the application of accountability accounting as a means of controlling production costs and performance appraisal has not been effective because the and performance appraisal has not been effective because there is no separation between controlled and uncontrolled costs. controlled and uncontrolled costs.

Ensuring the security of people's personal data is the government's responsibility, in accordance with Article 79 paragraph (1) of the Population Administration Law. The sale of government-held documents is one example of how data can be accidentally deleted. If a person's passport information is not adequately secured by the institution responsible for implementing the law, then the person can request compensation as described in Article 2. By using a legal and conceptual approach, this research is included in the category of normative juridical research. As far as legal resources are concerned, there are two main categories: primary and secondary. We use a descriptive normative analysis approach to sort legal information into categories based on the topics discussed. The findings of this research highlight the responsibility of supervisory institutions in ensuring the security of individuals' personal information and the accountability of the state or government in accordance with the Population Administration Law and prevention initiatives. Some possible suggestions to protect people's rights include a more transparent compensation process and clearer regulations prohibiting the sale of personal data.

This research aims to examine the implementation of Good Corporate Governance (GCG) and its impact on the financial performance of Islamic banks, with a focus on PT. Bank Pembiayaan Rakyat Syariah (BPRS) Bakti Makmur Indah Sidoarjo during the period of 2021-2023. The method employed in this research is a qualitative descriptive approach, which involves data collection through literature review and documentation related to the implementation of GCG at BPRS Bakti Makmur Indah, as well as the analysis of the bank's financial reports for the specified period. The research findings indicate that BPRS Bakti Makmur Indah has implemented the principles of GCG, such as transparency, accountability, responsibility, professionalism, and fairness. However, the financial performance of the bank experienced a significant decline from 2021 to 2023. This decline is evident from the decrease in the values of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). These findings suggest that although the principles of GCG have been implemented, their effectiveness is not yet optimal, and there are still challenges to be overcome to improve the financial performance of the bank.    

A covenant establishes a structured accountability that allows all parties to act justly. The concept of a covenant in the Old Testament is used to describe the relationship between God and humans. This relationship forms a bond that involves the voluntary acceptance by the parties involved in the covenant, namely God and humans. The covenant between God and humans is not equal because it occurs within a special relationship where God accompanies, liberates, gives, and gathers humans to create order in life. God's regulations are intended for the behavior of Israel and include various norms and customs derived from local tribal regulations, tribal traditions, priestly teachings, and wisdom teachings.

This study aims to analyze the implementation of public sector accounting in increasing financial transparency and accountability in local governments. The research method used is qualitative descriptive with data collection techniques through interviews, observations, and documentation. The results show that the effective implementation of public sector accounting can increase financial transparency and accountability, although there are still several obstacles such as the lack of competent human resources and adequate technological infrastructure.    

Technological developments have given rise to various new innovations to make it easier to fulfill human needs, one of which is online lending and borrowing services. Shopee Pinjam or SPinjam is an example of an online loan service that includes standard clauses in the contract agreed by the debtor. The problem that often occurs due to easy access to borrowing and lending through SPinjam is misuse of data for other people's needs or what is known as name lending. The purpose of writing this research is to find out how legal accountability is given to the parties. The research method used is a normative research method, with deduction analysis techniques. The results of this research indicate that the name borrowing agreement made between the name borrower and the name giver is an oral agreement that has weak legal force. This agreement is only binding on the party making it without any intervention from SPinjam. Legal responsibility regarding the repayment of SPinjam is an absolute responsibility that must be fulfilled by the debtor who agrees. The name borrower cannot be burdened with legal responsibility because the name borrowing agreement has not been specifically regulated in positive law in Indonesia so that the solution to the problem that can be done is by deliberation between the name borrower and the name giver.

War conflict is something that is difficult for countries to avoid. For example, conflicts between Israel and Palestine occur repeatedly, but the realization of international accountability is not yet in accordance with existing regulations. The events that resulted in casualties in the war must be held accountable by Israel as a State, as well as the individuals involved. As a result of these actions, the perpetrators of war crimes must be held accountable under international law. The research method used is normative juridical research, namely by using library materials, by studying and examining the regulations governing international criminal law, both regulations from the Indonesian government and the constitution issued by the Rome Statute. Based on the results of research and discussion, it can be seen that the mechanism for enforcing international criminal law based on the 1998 Rome Statute is carried out through several stages, namely submission of a case by the state party, investigation and prosecution, trial, decision making, finally appeal and review.

Ethical decision-making in educational leadership is a critical aspect of ensuring effective governance and fostering a positive school climate. Insights drawn from Islamic scholars provide valuable perspectives on moral principles that guide leaders in educational settings. This study explores the ethical considerations and decision-making processes influenced by Islamic teachings among educational leaders. This research aims to investigate how Islamic scholars' insights inform ethical decision-making practices in educational leadership. It seeks to analyze the ethical frameworks advocated by Islamic teachings and their application in contemporary educational contexts. This study employs a literature review approach to examine scholarly articles, books, and Islamic texts that discuss ethical principles relevant to educational leadership. The research focuses on synthesizing and analyzing existing literature to identify key themes, principles, and practices advocated by Islamic scholars in guiding ethical decision-making among school leaders. The findings highlight that Islamic scholars emphasize principles such as justice (adl), compassion (rahma), honesty (sidq), and accountability (mas'uliyyah) as foundational to ethical leadership in education. Ethical decision-making processes are guided by Islamic teachings that prioritize the well-being of stakeholders, fairness in decision outcomes, and adherence to ethical norms. Insights from Islamic scholars offer nuanced perspectives that enrich contemporary discussions on ethical leadership and governance in educational settings

The educational institutions at the moment are controlled in the financial management of schools in the educational institution. Therefore, in an educational institution it is very important to implement a system of guarantees in the financial management of the school so that the educational institutions can manage their finances effectively and effectively. The aim of this research is to look at the system of funding in the school's financial management in SMAN 5. This research uses qualitative methodology, in particular using descriptive analysis and type of research case studies in the field. This research focuses on the theme of school education. Research findings suggest that budgetary planning has been proven effective by the existence of accurate manual accounting evidence and financial management carried out with the principles of openness and public accountability. Financial management at SMAN 5 Payakrasuh has successfully adopted the concept of openness and accountability in its internal reporting. It has been found that 85% of the money has been spent according to the planned.

Wiretapping evidence include in confidential evidence which need to be guarded and become State Intelligence needs for prove at trail court purpose, this become crutial to keep in mind this confidential evidence is State Intelligence’s responsibility to keep convidential secret. negligence nor deliberate State Intelligence personel in keeping wiretapping evidence that usually form as voice convertation record or personal text massages from suspects and/or terorism executant becomes important when it comes to confidential guarantee remembering it writtens on Undang – undang, proofing convidential evidence on court are needs to prove for the purpose of next investigation. State Intelligence can get permission doing wiretapping for the next six month untill undetermined time limit, Lack of laws in which regulates specifically regarding the responsibilities of the Intelligence Agency if negligence occurs in preserving evidence becomes important and not limited to code of ethics sanctions. Using normative juridical methods to find out the basic basis for the importance of updating the Intelligence Agency's code of ethics in accounting for the evidence carried by each personnel. Apart from that, this research also aims to determine the form of accountability of the State Intelligence Agency in its responsibilities.

The rescue effort of handling the archives of the Coronavirus Disease 2019 (COVID-19) pandemic at the Archives and Library Office of Mataram City aims to document and preserve information related to the COVID-19 pandemic in Mataram City. The rescue effort is carried out by identifying, collecting, processing, and storing COVID-19 archives in physical and digital forms. These archives include policy documents, statistical data, activity reports, and other documentation related to handling COVID-19 in Mataram City. This is crucial for several reasons. First, these archives have high historical value and can be used to study how Mataram City handled the COVID-19 pandemic. Second, these archives serve as research materials for developing future disaster management policies and strategies. Third, these archives serve as evidence of government accountability and transparency in handling the COVID-19 pandemic. The archive rescue effort at the Archives and Library Office of Mataram City is still in its early stages. However, this effort demonstrates the commitment of the Mataram City government to document and preserve information related to the COVID-19 pandemic. This rescue effort by the village community institution in Mataram City is an important step in preserving valuable information related to the Covid-19 pandemic.

Environmental pollution that exceeds quality standards is often carried out by corporations. Law enforcement in the environmental sector, in addition to resolution through administrative law, also through the application of criminal law. In recent developments, law enforcement in the environmental sector has moved closer to a premium remedy . This research aims to analyze feasibility effective application of law in the environmental sector through normative legal research or library legal research using a juridical approach. In this research, it can be concluded that by implementing administrative sanctions against corporations, we should also apply criminal law to corporations that have repeatedly polluted the environment, so that the aim of the law, namely justice, can be accepted by the living creatures affected by it.  

Background: Financial reports are considered important for the final accounting process which is a means of financial communication and accountability to stakeholders for decision making for the next period. This study aims to analyze and obtain empirical evidence of influence by producing articles to review the effect of profitability, audit complexity and audit quality on audit report lag. The research methodology used in this research is the literature review method, using qualitative research methods where the articles analyzed in this article are 21 article writings, consisting of 5 international and 16 national journals which have been selected according to the keywords analyzed and their searches using google scholar with quantitative and qualitative research designs. The review results Profitability affects Audit Report Lag. Companies that have a good level of profitability try to avoid delays in the audit process because these delays can be considered bad news and become public conversation. Audit Complexity affects Audit Report Lag, because companies with high operating complexity and more subsidiaries will tend to complete their audits longer. The effect of Audit Quality on Audit Report Lag, because the higher the quality of a company's KAP, the faster the audit report can be completed. Conclusion: Profitability, Audit Complexity and Audit Quality have a significant effect on Audit Report Lag. Audit Report Lag can have an unfavorable effect on future business because it can hinder decision making for the next period and affect other aspects.