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The concept of accrual accounting is a basis commonly applied in financial institutions in Indonesia. However, Islamic banks have a different perspective on implementing the accrual accounting concept. This research aims to analyze the application of accounting recording methods with the concept of accrual accounting in sharia banking. The research method is descriptive qualitative research with data collection techniques in the form of library research. The findings show that the implementation of the accrual accounting concept in sharia banking cannot be fully implemented because there are elements that conflict with sharia principles. These elements are uncertainty and gharar, as well as the high potential for institutions to fall into earnings management practices. This makes sharia banking apply a limited accrual method and adapt it to sharia principles. In calculating profit sharing, Islamic banking does not apply accrual accounting because it requires real cash inflows and receipts. Islamic financial institutions can use accrual accounting for financial reports which aims to increase transparency and accountability before stakeholders.

Life change is an inevitable process in every individual's journey. This paper explores how the principles of spirituality and biblical teachings can provide guidance and meaning in experiencing positive and meaningful life change. Spirituality is viewed as a search for a higher purpose in life, both from a philosophical and Christian religious perspective. The Bible contains many narratives of characters who underwent significant life transformations, such as Paul and Mary Magdalene. Biblical teachings emphasize principles such as repentance, renewing of the mind, living in the Spirit, and sanctification to achieve true life transformation. Philosophy also offers interpretations that enrich the understanding of spirituality and life change, such as the concept of self-denial, achieving higher consciousness, and the pursuit of a more noble life purpose. To experience positive life change, steps such as self-evaluation, goal setting, action planning, self-discipline, and support from a faith community are necessary. The faith community plays a crucial role in providing moral support, accountability, role models, guidance, and resources for its members going through the process of life transformation.

The Regional Asset Management Agency (BKAD) of North Sumatra Province still uses a manual file management system for financial reports, namely by using physical folders. This system is considered to be ineffective and inefficient, and has a high risk of file damage or loss. This can lead to delays in the preparation of financial reports. This study aims to design a computerized file management information system for financial reports. This system is expected to improve the effectiveness, efficiency, transparency, and accountability of financial file management in BKAD. This system is designed using a structured database to store financial file information. Stakeholders can easily find the information they need through this system.

This study aims to determine the effect of Accountability, Professionalism, and Auditor Integrity on Auditor Quality. Previous research or relevant research serves to strengthen the theory and penomena of relationships or influences between variables. This article reviews the factors that affect Auditor quality, namely Auditor Accountability, Auditor Professionalism, and Auditor Integrity a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are:  1) Auditor Accountability affects Auditor Quality 2) Auditor Professionalism, and 3) Auditor Integrity have an effect on Auditor quality; and have an effect on Audit Quality.

This study aims to determine how the accountability of mosque financial management. The mosques that became the researchers' objectives were the Al-Arif Mosque, the Sabilal Muhtadin Mosque, the Nurul Huda Mosque, the Al-Istiqomah Mosque in Binjai City. This research uses a qualitative approach method. The subjects in this study were BKM and mosque administrators and the object in this study was the mosque's financial statements. Data collection techniques are interviews, observation, and documentation. The data analysis technique used in this research is data reduction, data presentation, and conclusion drawing. From the results of research conducted by researchers, none of the mosques used PSAK 45 in the process of managing mosque finances, on average they were still manual and simple. Even though if you use accounting standards in management, the results obtained will be clearer and more detailed. Researchers suggest that the takmir of the Al-Arif Mosque, Sabilal Muhtadi Mosque, Nurul Huda Mosque and Al-Istiqamah Mosque should use PSAK 45 to be a guideline for accounting standards that have been implemented by the Indonesian accounting association contained in PSAK 45 so that the information presented is more relevant and has high comparability so that financial management in the future becomes better and more transparent in carrying out the mandate of the community.  

Law is a guide for people in living their lives so that they are directed and avoid negative behavior. Freedom of expression, including criticism of the government, is often considered an insulting act that can result in legal action. This research aims to determine the limits of the criminal provisions for insulting the President and Vice President in the reform of criminal law (Law number 1 of 2023 concerning the Criminal Code) in Indonesia as well as analyze the provisions regarding insulting the President and Vice President who have the potential to threaten press freedom. The method used in this research is normative law, namely examining aspects of legal policy through studying the documents of Law number 1 of 2023 concerning the Criminal Code. The results of this research show that criminal law regulations regarding insulting authorities and state/government institutions, especially the President and Vice President, have developed over time. Constitutional Court (MK) decisions have an important role in establishing clear boundaries regarding expression and criticism of authorities and state/government institutions. Criticism of the performance of executive agencies can be a means of increasing government transparency and accountability. However, regulations governing insults against authorities and state/government institutions must pay attention to democratic principles and human rights.

This research aims to determine the effect of accountability and transparency of village funds on the quality of village financial reports in Pematang Lingkung Village, Batang Merangin District, Kerinci Regency. This research uses quantitative methods with a descriptive approach, data collection techniques using questionnaires and the sample in this research was 30 village officials and members of institutional organizations in Pematang Lingkung Village, Bapatang Merangin District, Kerinci Regency. The technique for determining the sample is to use a saturated sample by taking the entire population as the research sample. Data analysis using descriptive statistics, research instrument testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of this research partially show that the Accountability variable (X1) with a significance value of 0.143 > 0.05 and tcount of -1.509 <ttable 1.697 states that accountability has no effect on the quality of financial reports, the transparency variable (X2) with a significance value of 0.514 > 0.05 and tcount of 3.501 > ttable 1.697 states that the transparency variable has a significant effect on the quality of financial reports. Meanwhile, simultaneously with the value that Fcount is 6.789 > Ftable 2.96 and a significance of 0.04 <0.05 states that accountability and transparency of village funds has a positive and significant effect on the quality of financial reports in Pematang Lingkung Village, Batang Merangin District, Kerinci Regency.    

This research aims to evaluate the performance of management of transfer funds from the central to regional government and its impact on development in Central Kalimantan Province. The method used is descriptive analysis with a qualitative and quantitative approach to measure effectiveness, efficiency and accountability in managing these funds. The research results show that the management of transfer funds in Central Kalimantan has been implemented quite well, but there are still several obstacles in the aspects of budget absorption and supervision. The impact of transfer fund management on regional development can be seen from improvements in infrastructure, education and health. However, to achieve more optimal results, it is necessary to increase the capacity of local human resources and a more effective monitoring system.

Procurement is a recurring activity in a company's business process. While the traditional procurement process is often considered less efficient and effective, it requires a better solution. The traditional procurement process also often requires a long time, high cost, and lack of transparency. This can lead to inefficiency and the risk of misuse. This research aims to develop a more efficient and effective procurement application model using SDLC and waterfall methodologies. This research uses observation methods to study the current procurement process and interviews to get input from stakeholders regarding application needs. The results showed that the developed procurement application model can help companies in a more efficient and effective procurement process. This application model can help companies to save time and costs, as well as increase transparency and accountability of the procurement process.

This research aims to determine accountability in managing the 2022 Village Revenue and Expenditure Budget (APBdes) in Pulau Birandang Village. This research was conducted to see the accountability of the APBdes which is accountable, transparent and participatory by the government of Pulau Birandang Village, Kampa District, Kampar Regency, Riau. This research method uses a qualitative method with a descriptive approach. This research uses secondary and primary data, primary data is carried out by interviews, observation and documentation. Meanwhile, secondary data comes from literature studies, scientific journals and other sources. The results of this research show that accountability in the management of the Birandang Island Village Revenue and Expenditure Budget from the planning, implementation and accountability stages is in accordance with the principles of accountability, namely, accountability, transparency and community participation. Reporting and accountability for the village income and expenditure budget in Pulau Birandang village is one of the important stages where the performance report of the Pulau Birandang village government in accounting for village finances is proven by the semester report and final report on implementation realization. The contents of the report on the realization of the implementation of the regional budget program in Birandang Island village are in accordance with the previously planned implementation. In order to account for the use of APBdes funds, the village government makes announcements on billboards or banners containing the APBdes implementation program and its nominal amount.

Autonomous vehicles (AVs) are revolutionizing transportation by relying on advanced AI techniques like deep learning and reinforcement learning for decision-making and navigation. However, concerns about the opacity of traditional AI models in safety-critical applications such as autonomous driving raise issues related to safety, accountability, and trust. This study explores the integration of Explainable AI (XAI) techniques in AV systems to enhance transparency and interpretability while maintaining high prediction accuracy. XAI methods, such as LIME (Local Interpretable Model-agnostic Explanations) and SHAP (SHapley Additive ExPlanations), provide understandable justifications for AI-driven decisions, addressing biases, fairness, and accountability. These techniques also support regulatory compliance and foster public trust in AVs. A mixed-methods approach, combining experimental simulations and user surveys, was employed to integrate XAI into AV systems and test its performance in urban traffic and highway driving scenarios. Feedback from users, collected through questionnaires and in-depth interviews, revealed that XAI-enhanced systems significantly improved the interpretability of AV decisions, leading to higher user trust and satisfaction. The study highlights the importance of balancing model complexity with interpretability, demonstrating that XAI techniques are crucial for building trust and ensuring accountability in autonomous driving systems.

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

This research aims to explore the potential of social media in supporting the implementation of public information disclosure policies. This study employs a qualitative approach with a case study method. Data is collected through in-depth interviews with relevant stakeholders, participant observation, and social media content analysis. The collected data is analyzed using thematic analysis techniques to identify patterns, themes, and insights relevant to the research objectives. Results This research reveals that social media has significant potential in strengthening the implementation of public information disclosure policies. Social media can facilitate wide dissemination of information, enhance public participation, and promote government transparency and accountability. However, challenges such as digital literacy, regulations, and adequate policies must be addressed to fully utilize the potential of social media.

The integration of Sharia principles with Environmental, Social, and Governance (ESG) frameworks presents a unique opportunity to enhance ethical accountability and sustainability in Islamic financial institutions. This study employs an analytical-descriptive research design, utilizing secondary data from annual sustainability reports, Sharia compliance documentation, and regulatory publications, to examine the adoption of ESG principles in the Islamic finance sector. Findings indicate that Islamic banks have achieved high levels of governance (90%) and social (85%) implementation, while environmental initiatives lag (62%), reflecting the need for stronger alignment with the khalifah fil ardh (stewardship of the earth) principle. The research also demonstrates a positive correlation between ESG implementation and investor confidence, with institutions exceeding 80% ESG adoption achieving an Investor Confidence Index of 92 points compared to 65 points among lower-performing banks. Despite conceptual synergy between ESG and Sharia principles centered on justice (adl), social welfare (maslahah), and environmental stewardship (khalifah) practical integration faces challenges including limited green financing instruments, regulatory fragmentation, and insufficient standardized ESG reporting tailored to Islamic finance. To address these issues, the study proposes an integrative ESG Sharia model emphasizing ethical foundations as the core of sustainable practices. Recommendations include developing Maqasid al-Shariah–based ESG indicators, expanding engagement in green financing and renewable energy projects, and adopting digital sustainability reporting. This integrative approach supports both global sustainability goals and the ethical imperatives of Islamic finance, contributing to a value-based, socially responsible, and spiritually aware financial ecosystem.

Toxic leadership in church contexts is not merely an organizational problem; it can become a psychospiritual wound when pastoral authority is used to shame, silence, manipulate, or control congregants in the name of God. This article examines pastoral counseling for congregants who experience inner wounds caused by toxic leadership in the church. The study addresses a gap in previous research: leadership studies have clarified the concepts of abusive supervision and destructive leadership. In contrast, religious trauma research has described spiritual abuse, yet fewer works have developed a constructive pastoral counseling synthesis that integrates both fields. Using a conceptual and integrative literature review design, this article draws on peer-reviewed studies on toxic leadership, spiritual abuse, institutional betrayal, moral injury, trauma-informed care, and spiritually integrated psychotherapy. The synthesis proposes that pastoral counseling in this context must be trauma-informed, spiritually competent, ecclesially accountable, and clinically humble. Three findings are advanced: toxic church leadership wounds identity, agency, and God-image; pastoral counseling must begin with safety, validation, narrative reconstruction, and protection of conscience; and recovery requires individual care and institutional repair through accountability, referral pathways, and anti-retaliatory church culture. The article concludes that pastoral counseling is most constructive when it becomes a ministry of truth-telling, non-coercive accompaniment, and communal restoration rather than a tool for preserving abusive systems.

Factors causing children to become perpetrators of criminal acts include the attitude of parents who often commit violence against children. Another cause is the increasing number of perpetrators of crimes committed by children in the family, school and community environment. These value systems conflict with each other with the mindset of children who are growing up. Poverty in the social environment is also a cause of children committing crimes. One example is children and adolescents in the Johar Baru area, Central Jakarta who are often suspects in inter-village brawls. Legal Accountability for Children Who Are Drug Dealers Based on Law Number 11 of 2012 in imposing prison sentences on children as perpetrators of narcotics crimes based on various considerations consisting of aggravating and mitigating considerations shows that judges are only oriented towards prohibited acts which means only oriented towards aggravating considerations.

Grants are a form of financial assistance provided by individuals, organizations, or governments to recipients without repayment obligations. Grants play a significant role in social and economic development, including improving community welfare, strengthening economic capacity, and supporting infrastructure development. This study aims to analyze how grants contribute to community empowerment and economic growth while identifying challenges in their management. Using a qualitative approach based on a literature review, this study finds that well-managed grants can enhance the competitiveness of small and medium enterprises (SMEs), accelerate regional development, and support social sectors such as education and health. However, issues such as lack of transparency, weak supervision, and potential dependency among grant recipients remain significant challenges. Strengthening regulations, implementing monitoring systems, and ensuring impact-based grant distribution are recommended to improve grant effectiveness and maximize benefits for recipients.

Domestic violence remains a critical pastoral problem because survivors in church communities often face not only physical, psychological, sexual, and economic harm, but also spiritual narratives that may either sustain recovery or silence disclosure. This constructive qualitative study aims to formulate a Christian pastoral counseling model for survivors of domestic violence in church settings. The study applies a library-based practical-theological design by critically synthesizing peer-reviewed literature on intimate partner violence, faith-based responses, trauma- and violence-informed care, pastoral theology, Indonesian legal norms, and church-related studies. The findings show that pastoral counseling for survivors must be structured around safety rather than immediate marital reconciliation; interpret Scripture through dignity, justice, and protection of the vulnerable; recognize religious coercive control as a form of harm; integrate emotional stabilization with spiritual care; and build referral networks with psychological, legal, medical, and social services. The article proposes an integrated PASTORAL-SAFE model that combines risk assessment, survivor affirmation, trauma stabilization, theological reframing, social support, professional referral, perpetrator accountability, and long-term pastoral accompaniment. The implication is that churches need written protocols, trained pastoral teams, confidentiality standards, and collaborative safeguarding systems to prevent pastoral responses from unintentionally reproducing violence.

On this occasion, I carried out quite in-depth experiments and research, the aim of which is to observe the preparation of financial reports and the preparation of Government Accounting Standards, namely an accounting method that is implemented when recording and presenting Government Financial Reports. Government Accounting Standards are published and stated in Government Regulation Number 71 of 2010. The Social Service Financial Report contains the mechanism for the Government's Social Service performance in one accounting period. This observation is useful in order to show how the presentation of the financial reports of the North Sumatra Province Social Service is truly in line with Government Regulation Number 71 of 2010. This system uses descriptive analysis which, as a fact, is put together and then classified and managed with special provisions so that it can be picked and described a decision. The results and description of this observation illustrate the presentation of financial reports at the North Sumatra Provincial Social Service in the 2022 budget year with Government Regulation No. 71 of 2010. It is recommended that in the next fiscal year the leadership of the North Sumatra Provincial Social Service illustrate that they have complied with and implemented PP No. 71 of 2010, in this way it can be seen that accountability and transparency of financial reports can be realized.

Procurement of goods is a recurring activity in a company's business process. Meanwhile, the traditional goods procurement process is often felt to be less efficient and effective, so it requires a better solution. The traditional procurement process also often takes a long time, has high costs and lacks transparency. This can lead to inefficiencies and risks of abuse. This research aims to develop a more efficient and effective goods procurement application model using SDLC and waterfall methodology. This research uses observation methods to study the current procurement process and interviews to obtain input from stakeholders regarding application needs. The research results show that the goods procurement application model developed can help companies in the goods procurement process more efficiently and effectively. This application model can help companies save time and costs, as well as increase transparency and accountability in the procurement process.