Publication Search

The internet is a source of information delivery in the era of revolution 4.0 and is very much needed for villages as a promotional media, marketing media, information media, educational media and communication media which are expressed in the form of websites. Abundant agricultural products have great potential in rural areas. There is a digital gap between rural and urban areas due to the unequal distribution of infrastructure, human resources (HR) and information and communication technology (ICT). This gap influences the lack of ICT utilization at the village level. To realize the principles of openness and accountability which are one of the basic foundations adhered to by the village. In running and administering village government. So it is considered important to have a village website. It is hoped that this website can be used as a means of information media and promotion of the potential that exists in the village as well as for public accountability and transparency. The aim of creating a village website is none other than to publish information on village potential and the existence of the village to the outside world, so that it is easy for many people to know, informing about the Village Profile, Social and Economic Potential, Village Government Organization, Village Statistics, Village News and Gallery as Village Documentation.

The military intervention carried out by the Indonesian National Army (TNI) in the conflict in Intan Jaya Regency, Papua, has raised serious concerns regarding compliance with legal standards and human rights (HAM). The actions of the Indonesian National Army (TNI) which resulted in the deaths of three Papuans raise doubts about respect for individual rights to life and security. In conflict situations, it is important to ensure that human rights, especially the right to life, are respected and protected. For example, in Law no. 34 of 2004 which regulates the use of weapons by the Indonesian National Army (TNI) in peaceful conditions, allows the use of weapons only with written permission from superiors and in the context of maintaining security and requested. In the context of this case, the shooting at the Sugapa Community Health Center did not have written permission from the Indonesian National Army (TNI) superiors, which is a serious violation of law. This violation raises questions about the accountability of security forces and the need for law enforcement in cases of gun shooting by members of the Indonesian National Army (TNI) outside of emergency situations. The situation in Papua creates ongoing challenges. Armed groups in the region often threaten national security and the safety of security forces. In the face of serious threats to state sovereignty, the government, and the Indonesian National Army (TNI) may feel forced to take decisive action. However, these actions must still comply with legal and human rights standards and ensure that human rights and the right to life of individuals are fully respected. This research is normative in nature with a focus on analysis of the legal framework that regulates the use of weapons by the Indonesian National Army (TNI). Normative research methods are used to state consistency and compliance with applicable regulations. Through this approach, the research aims to provide a legal perspective on erasure actions in Papua, as well as asking whether these steps are in accordance with applicable legal and human rights principles. It is hoped that the results of this research will provide a basis for recommending improvements to policies and actions that support law enforcement and human rights protection in the context of conflict in Papua

Abstract. Growing awareness of environmental issues has encouraged companies to consider environmental impacts in their operations. The integration of environmental accounting becomes a key focus for measuring, reporting and managing these impacts, creating better engagement in sustainable practices. This article aims to investigate the benefits of environmental accounting integration in the context of comprehensive business performance and accountability. We seek to identify direct links between this integration and business performance, as well as explore its impact on corporate accountability for environmental impacts. This research uses a literature study approach by conducting a comprehensive literature review to collect information from various academic and practical sources. Literature analysis was conducted to summarize key findings and identify trends and knowledge gaps. The integration of environmental accounting has a positive impact in increasing operational efficiency, supporting sustainable innovation, and strengthening the company's image through accountability and transparency. Strategic decisions based on environmental accounting information can increase engagement in sustainable business practices and ensure compliance with regulations.

This paper discusses the characteristics and responsibilities of leaders in the context of the uncertainty that often occurs during crises. The purpose of this research is to gain an understanding of the duties of a person who has the ability to lead and direct his followers. Being a leader must have behavior in performing each task. In this study, the author analyzes and interprets the text from the Bible 1 Samuel 22:1-5. This book tells about the leadership of David who fled and hid from the pursuit of King Saul. In leadership, David became a tough, responsible leader. Even though David was on the run, he still did his duty to help those who were weak and did not look down on them. David was a responsible leader who was able to provide direction, stability, and make wise decisions during difficult times.

This study explores the implementation of the SiskeuDes application in financial management in Pijot Utara Village. SiskeuDes, as a village financial information system, aims to improve the efficiency, transparency, and accountability of village financial management. This study identifies and analyzes the stages of SiskeuDes use, namely planning, implementation, administration, and reporting, and evaluates the advantages and disadvantages of the system in the village context. At the planning stage, SiskeuDes assists in the preparation of planning documents such as RKPDes and APBDes through village deliberations involving village officials and the community. This system supports the accuracy and efficiency of budget planning despite challenges such as network disruptions and HR skills. At the implementation stage, SiskeuDes facilitates verification and budget preparation and reporting, with the active role of the Village Secretary and the Village Financial Management Unit (UPKD). Financial administration has also progressed thanks to this system, which reduces the risk of manipulation and increases transparency. The reporting and accountability process is carried out in a structured and integrated manner with SiskeuDes, although there are obstacles in conveying information to the community. The advantages of using SiskeuDes include increased efficiency of financial recording and reporting, real-time transparency, and support for community participation. However, disadvantages include limited infrastructure, suboptimal HR skills, and challenges in delivering information to the community. Improvement efforts such as increasing training and improving infrastructure are being made to address these shortcomings. Overall, SiskeuDes has made a positive contribution to village financial management, but still requires adjustments to address the various challenges that exist.  

The method used by the author in this study is a qualitative method, this method is used to observe, understand and describe a study about the increase in tariffs for PDAM Tirta Mayang in Jambi city. The drinking water tariff is the cost of drinking water services that must be paid by the customer for each use of drinking water provided by the organizer. In the Regulation of the Minister of Home Affairs Number 23 of 2006 concerning Technical Guidelines and Procedures for Determining Drinking Water Tariffs at Regional Drinking Water Companies (PDAMs). The tariff for the level of basic drinking water needs must be affordable by customers whose purchasing power is equal to or less than the Provincial Minimum Wage. In the event that household expenditures to meet basic drinking water standards do not exceed 4% (four percent) of the income of the customer community, the tariff meets the affordability criteria. Tariffs must be applied fairly. the calculation and determination of drinking water tariffs is based on the principles of affordability and fairness. Quality of service, full cost recovery, efficiency of water use, transparency, accountability and protection of raw water.

The problem phenomenon that the author examines is related to the transition of BP-PAUD dikmas which was transferred to the Mobilizing Teachers Center on the issue of budget management human resources, which is still not effective because the Mobilizing Teachers Center handles all levels of schools, including Kindergarten/PAUD, Elementary, Middle School, High School, Vocational School and SLB, whereas Previously, BP-PAUD Dikmas handled only one level, namely TK/PAUD. This research aims to find out how accountable financial management is at the North Maluku Province Teacher Mobilization Center. The method used in this research is a qualitative approach. Data collection techniques in this research are through observation, interviews and documentation studies. The results of this research show that the North Maluku Province's financial accountability center is effective, efficient and accountable because the budget implementation process is transparent and accountable in accordance with applicable rules and regulations. And the achievements of the program / activity in accordance with the program/activity implementation plan and budget of the North Maluku Provincial Mobilization Teacher Center and the Performance Agreement of the Head of the North Maluku Provincial Mobilization Teacher Center

This study aims to determine the effect of cash turnover, accounts receivable turnover and liquidity, economic profitability. This study uses a quantitative approach with secondary data in the form of data obtained from informants and archives through a book of accountability reports for the management of the Sangkilan Mandiri Agro Cooperative, Terusan Village, Batanghari Regency, namely 2021-2022. The results of this study indicate that cash turnover and accounts receivable turnover do not affect economic profitability. Liquidity affects economic profitability. By using the F test simultaneously, cash turnover, accounts receivable turnover and liquidity have a joint effect on economic profitability. In this study, statistical calculations were used to analyze classical assumption tests including: normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, while hypothesis testing included: coefficient of determination T test and F test. This research method uses a quantitative approach

This study aims to examine the Influence of Accountability, Transparency, and Human Resource Quality on Employee Performance (A Study in the Villages of Langsa Lama Sub-District, Langsa City). The sample selection in this research utilized purposive sampling, with a total of 75 respondents. Data collection was carried out through the distribution of questionnaires. The obtained data were analyzed using the Statistical Product and Service Solutions (SPSS) program. The analytical methods employed in this study included validity testing, classical assumption testing, and multiple linear regression analysis. The research results indicate that accountability significantly influences employee performance, as evidenced by the t-sig value of 0.000 < 0.05. Transparency does not have a significant impact on employee performance, with a t-sig value of 0.130 > 0.05. Human Resource Quality significantly affects employee performance, as indicated by the t-sig value of 0.007 < 0.05. Simultaneously, accountability, transparency, and human resource quality collectively have a significant influence on employee performance, as demonstrated by the results of the F-test with a significance value of 0.000 < 0.05.     

Potential weaknesses faced by the company. So it is necessary to consider the aspects of process inefficiency, risk of work errors, delays in information, lack of transparency, high operational costs, vulnerability to data loss and difficulties in monitoring performance. In the current era of globalization and digitization, companies face pressure to increase operational efficiency and accountability in presenting financial information. By using the PALS (Pasticipatory Action Learning System) method, where this method basically involves accounting staff in the process of upgrading the Enterprise Service Bus (ESB) system from 30 accounting staff and 5 staff will be taken for the interview sample in this research. From the problems currently faced by companies in managing financial reports, they have not been able to carry out systematic recording. With better data integration using ESB, a company's various systems and applications can be connected and communicate well. In real-time reporting compared to manual (conventional) recording which requires processing time, ESB allows for better real-time financial reports.

Islamic business ethics can be explained as an understanding of principles that govern and manage businesses by considering norms and morality in line with Islamic values. In Islam, business ethics encompasses conduct in the business world that integrates the values and teachings found in the Qur'an and Hadith into a unified business practice. Buying and selling involve a process where the exchange of goods adheres to values, involving both sellers and buyers who comply with Islamic Sharia principles. The aim of this research is to evaluate the implementation of Islamic business ethics in buying and selling transactions at Pasar Pagi 28 Desa Purwoasri, North Metro District, Metro City. This study is a field research involving direct observation of traders in the market. A qualitative approach is used to descriptively analyze the business ethics behavior applied by traders at Pasar Pagi 28 Purwoasri North Metro, Metro City. The results of this research indicate that in buying and selling transactions in the traditional market of 28 Purwoasri, the five principles of Islamic business ethics, namely Tawhid, Balance/Justice, Accountability, Free will, and Excellence, have been implemented.  

The purpose of this study is to examine the effect of the role of village apparatus and community participation on accountability of village fund management (Nagari Bidar Alam, Sangir Sangir Jujuan District, South Solok Regency). This type of study uses quantitative methods, data collection through the distribution of questionnaires to 40 respondents The sampling technique used is the Saturated Sampling Technique, which is a sampling technique when all members of the population are used as samples, using instrument test testing, (validity test and reliability test), classical assumption test (normality test, multicollinearity test and heteroscedasticity test) then multiple linear regression and test hypothetical with the help of SPSS application. The results of the study show that the role of village apparatus has a positive and significant effect on the accountability of village fund management, and community participation has a positive and significant effect on the accountability of village fund management.

This article discusses the mentoring of village fund management in Benan Village, Katang Bidare Subdistrict, Lingga Regency. The village fund management mentoring is carried out by the community service team of the Faculty of Social and Political Sciences at Raja Ali Haji Maritime University as part of the higher education tridharma. The purpose of this activity is to describe the mentoring process conducted by the community service team in Benan Village, with a focus on efforts to improve the efficiency, accountability, and transparency of village fund management. The implementation method of this community service is through socialization and lectures. The results of this community service show that the mentoring of village fund management in Benan Village has a positive impact on improving the management of village funds. The mentoring is done through socialization and technical guidance. Based on the results of this activity, the community service team identifies some challenges faced in village fund management mentoring, including uncertainty in mentoring resources and coordination among related institutions.    

Lembang Financial Performance Analysis is a form of accountability and a manifestation of financial decentralization and authority from the center to lembang. A lembang that is able to manage its finances effectively and efficiently is certainly expected to be able to stimulate the economy through absorption of the budget in productive and potential sectors so that overall it will be able to increase efficiency. In this study, efficiency ratio analysis is used to see how far the Lembang Burasia Government is in managing its regional finances. The results of the calculation of regional financial efficiency ratios average 120%.

This research aims to determine the accountability of managing village fund allocations in an effort to increase development and community empowerment in Lambou Darul Ihsan Village, Bukit Malintang District, Mandailing Natal Regency. This research uses a descriptive qualitative approach methodology, data collection techniques in this research are interview, observation and documentation techniques. Based on the research results, it was found that accountability in the management of village fund allocation in an effort to increase development and community empowerment in Lambou Darul Ihsan village in 2022 has been implemented in accordance with Minister of Home Affairs Regulation No. 20 of 2018 starts from planning, implementation, administration and reporting, while at the accountability stage both technically and administratively it is good, but sometimes there are inhibiting factors in preparing the report because the management still lacks experience and limited education, but this can be overcome because of the District government always provide coaching.

This study aims to analyze the management of village fund allocation in village development and identify factors that encourage and hinder its implementation. The research method used is a qualitative descriptive approach, with a case study conducted in Minta Kasih Village located in Salapian District, Langkat Regency. In this study, researchers analyzed the implementation of village fund allocation and its impact on village community empowerment. The research approach includes interviews, observations and document analysis to obtain information on the use of village fund allocation. The results showed several obstacles in accountability for village fund allocation, especially related to reporting and monitoring. In addition, there are gaps in community accessibility and understanding of village fund allocation programs that have the potential to affect the effectiveness of village development. From the results of the study, it is known that the factors that support the implementation of village fund allocation in the development of Minta Kasih Village are community support in infrastructure development, education, health, and the development of micro and small enterprises in the village. However, inhibiting factors include the government's inability to optimize budget use and delays in preparing village fund allocation accountability reports (ADD).

This research aims to determine the effectiveness and obstacles of implementing the SIMMONA application in financial management at the Finance Office of FITK UIN SUMATRA UTARA. This research uses a qualitative approach with a qualitative descriptive research type. The data used comes from interviews with financial operators at the FITK financial office. The research results show that the implementation of the SIMMONA application in the Finance Office of FITK UIN SUMATRA UTARA has been running effectively and efficiently in assisting Finance Employees in managing the finances of the Tarbiyah and Teacher Training Faculty of UIN SUMATRA UTARA. However, in its operation there are still obstacles that do not have a significant impact, namely the system errors while being used, which hinders the data input process and disrupts network connections. The SIMMONA application has a very important influence in the FITK Finance Office, where with this system, FITK's financial management will create optimal accountability and transparency. And the SIMMONA application can also minimize recording and calculation errors.

Pre-prosperous families do not understand that social assistance must be accounted for according to technical instructions. Recipients of social assistance do not know that the assistance they receive must be used according to the budget plan and the activity implementer must submit a report to the Directorate of Social Security, Ministry of Social Affairs of the Republic of Indonesia and BPKP to check whether the assistance is appropriate and on target. The aim of implementing this service is to provide understanding to underprivileged families that social assistance is provided selectively and recipients are researched professionally. Social assistance is provided to improve the standard of living of underprivileged families, paying attention to justice, propriety, rationality and benefiting from the principles of transparency, accountability, fairness and selectiveness. Social Assistance is assistance in the form of money or goods given to protect underprivileged families from social risks. The method used is socialization through seminars, problems are answered by collecting data, documentation and interviews. Partners in implementing this socialization are the village head, Village Representative Council, village figures and students. Researchers obtained data from underprivileged families regarding aid that was right on target, aid was not distributed all at once but was divided into stages and the use of the budget was checked by the Financial and Development Audit Agency.

Supporters are people who provide active support. These supporters are different from ordinary football spectators who only see the football match because supporters are football spectators who support a certain team, and are ready to give up all their energy in motivating their favorite club. These football fans are very active and have excessive fanaticism for the team they support. It is this fanaticism that usually causes chaos and riots at every football match in Indonesia. Because riots and riots in soccer matches often occur, the police, in this case the police, tighten security at every soccer match. However, the tight security often leads to repressive actions that lead to violence against supporters by the police in securing football matches. The violence perpetrated by the security forces against the fans clearly violated the provisions of the applicable law. And this is a violation of the law for which there must be criminal accountability for the perpetrators of the violence so that there is no more violence experienced by fans in football matches.

The purpose of this study is to discuss and find out about the concept of accountability in contemporary educational institutions. This research method uses literature review, by studying from literary sources that are relevant to the material discussed. Accountability is the obligation to provide accountability for a mandate or responsibility assigned to related parties, especially the party providing the mandate. The application of accountability in educational institutions is a must to increase public trust in educational institutions. Forms of implementing accountability in contemporary educational institutions include: Decisions must be made in writing and available to every citizen who needs them, accuracy and completeness of information, explanation of policy objectives taken and communicated, feasibility and consistency, and dissemination of information regarding a decision. One of the accountability models applied in contemporary educational institutions is administrative accountability, which includes traditional accountability, managerial accountability, program accountability and process accountability.