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This study explores the potential and challenges of the Treasury Single Account (TSA), which the cur-rent government of Nigeria has recently fully implemented to drive economic growth and development. The government aims to close gaps and plug leaks in government funds while ensuring a robust finan-cial management system to guarantee transparency and efficiency in the administration of public fi-nancial resources. The paper provides a conceptual understanding of TSA and discusses its anticipated benefits to Nigeria’s economy, particularly in the context of financial management and control. Key benefits include reducing the cost of government borrowing, ensuring optimal utilization of govern-ment financial resources, and consolidating various government accounts into one unified account. The study also examines the structure of the TSA system and its various accounts, including the TSA pri-mary account. In addition, the paper highlights the goals of the TSA, such as improving accountability and reducing corruption. After discussing the potential and challenges associated with implementing the TSA, the study concludes that political will, integrity, and commitment are crucial for overcoming these challenges. Successful implementation of the TSA system requires addressing identified obstacles to realize the anticipated benefits, which would significantly enhance the efficiency of financial man-agement in Nigeria.

The increasing adoption of artificial intelligence (AI) in decision-making processes has raised significant concerns regarding algorithmic bias and legal accountability. This study examines the regulatory challenges and enforcement gaps in addressing AI bias, with a particular focus on Indonesia’s legal landscape. Through a comparative analysis of AI governance frameworks in the European Union, the United States, China, and Indonesia, this research identifies key deficiencies in Indonesia’s regulatory approach. Unlike the EU’s AI Act, which incorporates risk-based classification and strict compliance measures, Indonesia lacks a dedicated AI legal framework, leading to limited enforcement mechanisms and unclear liability provisions.The findings highlight that transparency mandates alone are insufficient in mitigating algorithmic discrimination, as weak enforcement structures hinder effective regulatory oversight. Furthermore, the study challenges the notion that global AI regulatory harmonization is universally applicable, emphasizing the need for a context-sensitive hybrid model tailored to Indonesia’s socio-legal environment. The research suggests that Indonesia must adopt a comprehensive AI legal framework, strengthen regulatory institutions, and promote interdisciplinary collaboration between legal experts and AI developers. Future research should focus on empirical case studies, the development of context-specific AI accountability models, and the role of public engagement in AI bias mitigation. These efforts will be essential in shaping effective AI governance strategies that ensure fairness, transparency, and accountability in Indonesia’s digital transformation.

The problem faced by the level of public trust related to transparency, accountability and competence towards the sub-district government is still lacking and not yet optimal. This is because the sub-district government is not optimal in providing access and important information about agendas, programs and financial management so that the public does not fully believe that the government is transparent. and accountable. The population of this study was all employees at the District Office in Grobogan Regency totaling 38 employees who were sampled using a saturated sampling technique or census. The analytical tools used in this research are multiple linear regression analysis and t test. The results of this research are that accountability, transparency and competence have a positive and significant effect on the effectiveness of financial management at sub-district offices in Grobogan Regency.

This research empirically investigates the important distinction between fraud identification and forensic accounting in the Nigerian public sector. The study utilized a research survey design with a sample size of 100 respondents, including accountants and auditors from four ministries selected from the Federal Capital Territory (FCT) of Abuja, Nigeria. The primary statistical method employed to test the hypotheses was Analysis of Variance (ANOVA). The research found that forensic accounting is an effective tool in detecting fraud within the Nigerian public sector. It was also revealed that there is a strong correlation between forensic accounting and litigation support services, which play a crucial role in Nigerian courts in handling fraud cases. Additionally, the study highlights the role of forensic accounting in preventing fraudulent activities by enhancing transparency and accountability. Based on the findings, the study recommends that the public sector adopts a robust and transparent accounting system that ensures effectiveness in fraud detection and prevention. Furthermore, there is a need for continuous improvement in the internal control systems within government agencies to detect and prevent fraudulent behavior proactively. The research also stresses the importance of public sector officials embracing core values such as integrity, objectivity, fairness, and accountability in their operations. Finally, it is crucial for forensic accountants to receive specialized training in forensic accounting techniques and procedures to better detect and resolve fraud cases in the public sector. These actions will contribute to reducing fraud levels and improving the overall governance of Nigeria’s public sector.

This study investigates the relationship between corporate social responsibility (CSR) and the profitability of businesses in Nigeria, using secondary data from the annual reports and financial statements of ten (10) randomly selected companies over the period from 2019 to 2024. The study aims to explore how CSR practices impact the financial performance of companies, specifically examining the Profit After Tax (PAT) as a measure of profitability. Ordinary Least Squares (OLS) regression analysis is employed to analyze the data and establish the connection between CSR activities and company performance.The findings of the study show that the companies in the sample allocated less than 10% of their annual profits to CSR initiatives. This suggests that while some companies engage in CSR, their contribution remains relatively small in proportion to their overall profitability. The coefficient of determination reveals that changes in CSR activities have a significant impact on the variations observed in the performance of these companies, particularly in terms of PAT. Furthermore, the study highlights the need for stronger regulatory frameworks to enforce CSR practices. It recommends that the Nigerian government introduce laws and regulations that require firms to allocate a portion of their profits to social responsibility, ensure transparency in social accounting, and address social costs effectively. The study emphasizes that by improving CSR engagement, businesses can contribute to national development while enhancing their long-term financial performance.

The Class 1 Immigration Office of East Jakarta plays a vital role in providing efficient immigration services, including passport and visa issuance, residence permits, and monitoring violations. These services are regulated by Law No. 6 of 2011 on Immigration, Government Regulation No. 31 of 2013, and internal policies. This study aims to analyze the communication strategy used by the office in implementing immigration services through a qualitative approach, collecting data via interviews, observations, documentation, and literature studies. The study identifies three main components of the communication strategy: Knowledge Core, Shared Expectations, and Participative Culture. Findings show that the office’s communication strategy focuses on transparency, technology utilization, community engagement, external collaboration, and employee training. These efforts have helped maintain strong public relations and a positive image, as evidenced by the Public Service Quality Perception Survey (SPKP) results.

This qualitative literature review explores the role of institutional, societal, and leadership forces in shaping organizational transparency. By analyzing existing literature, the study identifies how these forces interact to form five archetypal transparency regimes: vanguard, pioneering, hollow, deceptive, and paradoxical. Institutional forces, through regulations and governance norms, provide a framework for transparency. Societal forces, driven by stakeholder pressure, motivate organizations to meet public expectations. Leadership forces contribute by fostering a culture of openness. The study highlights the complex interplay of these forces and offers insights into strategies for enhancing transparency. Despite its contributions, the study acknowledges limitations related to interpretative bias and the generalizability of findings across different contexts. Future research is recommended to empirically test these insights and explore diverse industrial and geographical settings.

This study aims to describe and analyze: Governance of BUMDes based on reinventing local government. This study uses a qualitative approach with a multiple case study design. This research was conducted in three locations with BUMDes that have different levels of performance: BUMDes Tirta Mandiri (Ponggok Village, Klaten, Central Java): For example, BUMDes are successful. Sumber Rejeki BUMDes (Sumberagung Village, Jember, East Java): As an example of BUMDes with medium performance. BUMDes Tani Makmur (Sukorejo Village, Malang Regency, East Java): As an example of BUMDes that are still developing. The data obtained were analyzed qualitatively using the thematic analysis method. The stages of data analysis are as follows: (1) Data Collection (2) Transcription and Coding: (3) Thematic Analysis: (4) Data Triangulation. The results of the study show that BUMDes Governance based on local government reinventing includes Community Participation: Encouraging active community involvement in the decision-making process. Community participation in the management of BUMDes refers to four participations, namely (1) participation in planning, (2) participation in program implementation, (3) participation in assessment and evaluation, and (4) participation in the utilization of results. Transparency in governance refers to openness in providing information related to the management of BUMDes to the public. Document accessibility available, Complete and clear information, Open management processes, Regulatory framework that ensures transparency, Information written and communicated to stakeholders. Accountability in governance refers to legal accountability, process accountability, program accountability. BUMDesa innovation as a new idea aims to initiate, improve and improve community entrepreneurship. Innovation in products and services. Innovation in BUMDes includes the creation of new products, improving the quality of existing products, and developing services that are relevant to the needs of the community and the market. Service innovation includes improving ways of providing services that are faster, more convenient, or more in line with customer needs.

 Election integrity is a key element in ensuring democratic legitimacy, yet election fraud remains a significant threat to this process. This research aims to evaluate the use of Bayesian statistics in detecting anomalies in vote distributions that may indicate potential election fraud. In the context of elections, whose reliability is often questioned, statistical analysis becomes crucial to ensure transparency and credibility in election results. This study uses national election data collected from various polling stations (TPS), focusing on vote distribution per candidate in each TPS. A Bayesian probabilistic model is applied to analyze the observed vote distribution compared to the expected distribution. By using Bayesian inference, researchers can update the probability distribution based on the obtained data, allowing for more accurate anomaly identification. The analysis results show significant deviations in several TPS, where the observed vote distribution exhibits patterns inconsistent with the expected distribution. These anomalies are suspicious as they may indicate manipulation or errors in the vote counting process. The implications of this research suggest that the Bayesian method can be used to improve election transparency and provide a more reliable tool for detecting fraud. The future application of this technique can help increase public trust in election results and support the integrity of the democratic process. This study also recommends further development of the analytical model to expand the scope of anomaly detection and enhance fraud detection accuracy in larger and more complex elections.

Managing employee payroll is a crucial aspect in agency administration, including at the Kimi Nabire Community Health Center. The manual payroll system that is still used often causes problems such as calculation errors, late payments and lack of transparency. This research aims to design and develop a website-based payroll application to increase efficiency, accuracy and transparency in payroll management. This application was developed using the waterfall method with PHP and MySQL-based technology, and is designed to be accessed by administration and branch heads. The main features provided include managing employee data, automatic salary calculations, creating digital pay slips, and real-time payroll reports. Test results show that this application is able to reduce calculation errors and speed up the pay slip distribution process. With this application, it is hoped that the Kimi Nabire Community Health Center can manage payroll more efficiently and accurately, as well as becoming a reference for other agencies facing similar problems. This research contributes to the development of a website-based payroll management information system, both academically and practically.

An effective and accurate employee payroll application is crucial to support the operations of the Department of Agriculture, Food, Marine, and Fisheries of Central Papua Province. This study aims to develop a payroll application system using the Laravel framework that can assist in the payroll management process more efficiently and structurally. The methodology used includes needs analysis, system design, implementation, and testing. The results show that this application can improve efficiency and accuracy in employee payroll management in the relevant department. The implementation of this application is also expected to reduce manual errors and enhance transparency in the payroll process.

Contractual fairness is a fundamental principle in international trade, ensuring balanced and equitable agreements between parties of different jurisdictions. However, disparities in bargaining power, varying legal standards, and cultural differences often lead to imbalances that challenge the notion of fairness. This study examines the concept of contractual fairness within the framework of international trade and analyzes the business law standards that govern cross-border agreements. The research explores how contractual fairness is interpreted and enforced under different legal systems, emphasizing its significance in promoting transparency and fostering trust in international business relationships. Through a comparative analysis of legal frameworks in major trading jurisdictions, the study identifies key factors that influence fairness, including standardized contractual terms, dispute resolution mechanisms, and the role of international organizations like the United Nations Commission on International Trade Law (UNCITRAL). This study also highlights the challenges of achieving fairness in complex trade agreements, such as those involving developing economies, where unequal access to legal resources and expertise can create significant disadvantages. By addressing these challenges, the research aims to propose practical solutions for harmonizing business law standards and enhancing contractual fairness in international trade.The findings of this study are expected to contribute to the ongoing dialogue on global trade reform, offering insights for policymakers, legal practitioners, and businesses. The paper concludes by emphasizing the need for a balanced approach that ensures fairness while maintaining the flexibility necessary for dynamic international trade practices.

The hotel industry is a service sector that relies heavily on the quality of human resources, so internal communication has a central role in maintaining smooth operations and improving staff performance. This study examines the implementation of Human Resource Development (HRD) communication through the General Manager Table Program at XHotel Mojokerto, which is designed as a medium for direct dialogue between management and employees. The program aims to accelerate the distribution of information, accommodate the aspirations of staff, and build more open and effective two-way communication. The research method uses a descriptive qualitative approach, with data collection techniques through in-depth interviews, observations, and documentation studies. The study participants included General Managers, HRD, and hotel staff who participated in the program for a six-month period in 2025. Data analysis was carried out with reference to Mintzberg's organizational communication theory, which emphasizes the managerial role in the functions of monitoring, information dissemination, facilitation, and negotiation. The results of the study show that the General Manager Table Program contributes positively to the effectiveness of internal communication. Through this program, HRD not only plays the role of conveying information, but also as a dialogue facilitator that encourages active employee involvement. The program has been proven to improve communication transparency, speed up conflict resolution, and strengthen a sense of belonging among staff. The impact can be seen in increasing motivation, discipline, and more consistent work performance, while strengthening the harmonious relationship between management and employees in the work environment. The implication of this research is the need for sustainability and the development of similar programs as innovative HRD communication strategies. The application of this model can be a reference in building a positive work culture that supports productivity, service quality, and competitiveness of the hospitality industry amid global dynamics.

The objective of this study is to empirically assess the tactics that the CBN of Nigeria has implemented as the key component of the new naira note policy. The research employed a survey design with a sample size of about fifty (50) responders, comprising accountants and auditors from ten (10) ministries chosen from the Federal Capital Territory (FCT) of Abuja, Nigeria. At the 5% significant level, the hypotheses are tested using analysis of variance (ANOVA). The study's conclusions showed a strong association between forensic accounting and the litigation support service provided by Nigerian courts, as well as the effectiveness of forensic accounting in the country's public sector in identifying fraud. In a similar vein, the CBN of Nigeria uses techniques and policies that work well to stop fraud. Therefore, the study suggests that the public sector implement a continuous improvement in the internal control officers responsible for their acts. It should be mandatory for forensic accountants to receive the necessary training in forensic accounting techniques. In order to lower the prevalence of fraudulent activities in Nigeria, public sector employees should also embrace honesty, accountability, fairness, and objectivity as fundamental moral obligations. This study contributes to the existing literature by highlighting the critical role of forensic accounting in enhancing transparency and accountability within the Nigerian public sector, ultimately fostering a more robust financial environment.

This study aims to describe and analyze: The Implementation of Good Corporate Governance in Improving Public Services at Blambangan Banyuwangi Hospital.  The type of research used is qualitative research. The data analysis technique in the study uses techniques developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that in principle, the implementation of Good Corporate Governance (GCG) at Blambangan Banyuwangi Hospital has gone well, but there are still things that need to be improved. In the principle of accountability, Blambangan Banyuwangi Hospital has implemented it well. This is shown by the organizational structure and clear duties and responsibilities by providing a job description. The hospital conducts performance evaluations on employees. The reward and punishment system has been implemented in the company well. On the principle of accountability, Blambangan Banyuwangi Hospital is well responsible because nurses and employees carry out their duties based on the law. The hospital delivers LAKIP every year.  In the principle of responsibility, Blambangan Banyuwangi Hospital has accounted for all related resources within the scope of the hospital to comply with the policies and regulations that apply in the hospital. In the provision of services in hospitals, there are duties and functions of each of the related elements in the hospital. On the principle of independence, Blambangan Banyuwangi Hospital has managed services professionally by not including the involvement of the owner's family to make a decision. On the principle of fairness, Blambangan Banyuwangi Hospital has provided an opportunity for all stakeholders to give their suggestions and opinions to advance the hospital.  In the principle of service transparency at Blambangan Banyuwangi Hospital, the availability of service information is substantially adequate and the media for its presentation, the certainty of service time, the cost of e-services that are not transparent and the available service complaint mechanism. Then connected to the website of the hospital, the entity already has a website which contains information about the facilities provided by the hospital and information about the doctors who serve, etc.

This study aims to evaluate various strategies for optimizing parking fees to increase their contribution to the PAD of Malang Regency. The method used is a combination of primary data collection through direct interviews with the Malang District Transportation Office and secondary data in the form of literature, laws and regulations, and data from BPS Malang District. The results showed that there are 68 official parking spots in Kepanjen, all of which are categorized as Public Parking Lots (TJU) with deposits varying from Rp10,000 to Rp300,000 per week. Planned optimization efforts include digitizing the QRIS-based retribution collection system and improving supervision through regular monitoring, applying strict sanctions, and curbing illegal parking attendants. The Malang District Transportation Office targets to increase the contribution of the parking sector to PAD by 20% per year with a target revenue from public roadside parking services by 2025. The implementation of a comprehensive optimization strategy has implications for increasing the effectiveness, transparency, and accountability of parking management so that it can make a significant contribution to strengthening regional finances.

The attendance system is an important aspect of personnel management that affects the effectiveness and efficiency of an institution's operations. Puskesmas Tarusan in Pesisir Selatan Regency still uses a manual attendance system that is vulnerable to data inaccuracies, real-time tracking difficulties, and potential fraud such as leaving attendance. To overcome this problem, this research aims to design a geolocation-based attendance application that can improve the accuracy of employee attendance recording and reduce the potential for abuse of the attendance system. This application uses a GPS-based geolocation method that allows attendance recording to only be done at a predetermined work location. By utilising this technology, attendance recording becomes more accurate, transparent, and can be monitored in real-time. This application was developed using the Unified Modelling Language (UML) approach for system design and using mobile-based technology to be easily accessed by employees. The test results show that this system is able to improve the accuracy of recording employee attendance and reduce the potential for fraud in attendance. In addition, this application provides convenience for management in monitoring employee attendance efficiently. With the implementation of this system, it is expected that Puskesmas Tarusan can improve transparency, accountability, and effectiveness in personnel management.

This study analyzes the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Alfapro Stationery. The analysis results indicate that Alfapro Stationery has applied several basic principles of SAK EMKM in preparing its financial statements, such as recognizing fixed assets based on acquisition costs, recording inventory, and recognizing revenue and expenses. The financial statements prepared include the statement of financial position, income statement, and notes to the financial statements, supported by a computer-based accounting system (AIO System) that helps generate automatic financial reports every month, thereby increasing accuracy and transparency. However, Alfapro Stationery has not been able to separate personal and business assets, violating the "Separate Economic Entity" concept, which is fundamental in preparing financial statements according to SAK EMKM. Although the company's financial statements formally appear to meet the requirements of SAK EMKM, the lack of clear separation between personal and business assets indicates non-compliance with the standard. Further research can focus on a more in-depth analysis of the effectiveness of the internal control system, evaluating the impact of the latest technology on store operations, better human resource management strategies, and comparative studies with other UMKM that have best practices. This aims to provide broader perspectives and innovative solutions to be implemented at Alfapro Stationery.

Digital procurement has significantly transformed business operations, impacting production, supply chain management, and customer interactions. At PT XYZ, routine commodity procurement utilizes an e-catalogue system, a form of e-procurement based on a catalog concept. This study examines the implementation stages, advantages, disadvantages, and challenges of the system. Using a qualitative descriptive method, data was collected through interviews, observations, and documentation.Findings indicate that e-catalogue implementation at PT XYZ is complex before achieving full operation. Key advantages include automated PR creation and PO release, reducing administrative workload, enhancing transparency, and expediting procurement. However, drawbacks include inefficient data updates, a less user-friendly interface, and frequent system errors. Challenges involve poor socialization and the perception that the system mainly benefits buyers. Moreover, limited user understanding of time efficiency and error reduction further hinders adoption. Overall, while e-catalogue improves procurement efficiency, further enhancements in user training, system reliability, and feature usability are needed for optimal performance.

This study aims to analyze the influence of leadership style and the implementation of e-performance systems on employee performance at the Provincial Education Office of South Sumatra. Employee performance is a crucial element in achieving organizational goals, while leadership style and e-performance systems are considered key factors influencing success. This research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to employees, with samples determined randomly. The results indicate that leadership style has a positive but not significant effect on employee performance. Leaders who can motivate and involve subordinates in decision-making tend to enhance employee productivity. The implementation of e-performance systems also has a positive impact on performance, especially through transparency and efficiency in performance evaluation. Simultaneous analysis shows that leadership style and e-performance systems together contribute significantly to improving employee performance, with a coefficient of determination of 67%. However, the study also identifies challenges such as a lack of technological understanding among employees and inadequate infrastructure. Therefore, it is recommended to enhance technical training and ensure the availability of supporting facilities to optimize the implementation of e-performance systems. This research provides practical implications for the leadership of the Education Office in improving managerial strategies and human resource management.