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This study explores external audit practices in manufacturing companies. This article aims to examine external audit practices at PT Indofood, one of the largest food and beverage companies in Indonesia. The primary focus is on the audit procedures used and compli- ance with applicable audit standards. By using literature analysis and secondary data from various journals and PT Indofood's annual financial reports, this research provides in-depth insight into the effectiveness of external audits in increasing company transparency and accountability. The existing findings show that PT Indofood has carried out an external audit of their consolidated reports in accordance with applicable regulations. This finding underlines that no problems have occurred with external audit practices within PT Indofood so far.

Inflation is a significant economic challenge in Indonesia, affecting price stability and people's purchasing power. In a sharia economic perspective, inflation is not only seen as an economic phenomenon, but also involves moral and social aspects. This article discusses the role of sharia monetary instruments in controlling inflation in Indonesia, highlighting the principles of fairness and transparency. Instruments such as Bank Indonesia Sharia Certificates (SBIS), Bank Indonesia Sharia Savings Facilities (FASBIS), and Sharia Open Market Operations (OPT) have been implemented to regulate the amount of money in circulation and maintain economic stability. Although their contribution to controlling inflation is still limited, the potential of sharia instruments can be strengthened through increasing market understanding, education and collaboration between the government, Bank Indonesia and sharia financial institutions. With more optimal implementation, sharia monetary instruments can create a stable, fair and sustainable economic system for the Indonesian people.

The Danish education system is an example of an inclusive and individual development-oriented education model, with an emphasis on active and collaborative learning. Primary education in the country is compulsory and free of charge, allowing all children to have equal access to quality education. One of the main strengths of this system is the pedagogical approach that emphasizes creativity, critical thinking, and social skills, which prepares students to face the challenges of the modern world. However, behind these successes, there are some shortcomings, such as inequities in academic achievement among different socio-economic groups and criticism of the evaluation system as lacking transparency. Improvement efforts are ongoing to address these issues, including increased training for educators and the development of a curriculum that is more responsive to student needs. Thus, although the Danish education system has many strengths, challenges remain and require attention to ensure equality and fairness in education for all children.    

This research aims to examine the role of forensic accounting in detecting and exposing acts of graft and abuse of authority, focusing on the case of the Indonesian Export Financing Agency (LPEI) and the Bandung Smart City project. Forensic accounting offers an in-depth law-based investigative approach, which enables the disclosure of patterns of financial manipulation as well as weaknesses in internal controls. This research uses a qualitative method through a literature review of relevant journals, books, and literature. The results show that forensic accounting is not only effective in uncovering financial irregularities, but also contributes to increasing transparency and accountability in the public sector. Forensic accounting has proven to be a strategic tool both in the investigation process and fraud prevention, so that it can support better state financial governance.

The Srikandi application is an electronic-based management information system designed to support digital transformation in administration and archiving to enhance efficiency, transparency, and accountability in public services, particularly within the Secretariat General of the Indonesian House of Representatives (Setjen DPR RI). This study aims to analyze the implementation of the Srikandi application, evaluate its impact on work efficiency and service quality, and identify the main challenges in its adoption. This research employs a qualitative approach with a descriptive method. The findings indicate that the Srikandi application has successfully improved administrative efficiency through features such as electronic signatures and real-time document tracking, as well as supporting the restructuring of organizational work processes. However, several key challenges remain, including slow system performance, low user competence, resistance to new technology, limited accessibility for the public, and data security risks. The implications of this study highlight the importance of enhancing user competence through training, optimizing technological infrastructure, and strengthening data security policies. This study is expected to serve as a reference for other government institutions in adopting digital technologies to support more responsive and accountable public services.

This study examines the regulation of the Village Consultative Body's (BPD) oversight of village government and its implementation concerning development in Poto Village, Fatuleu Barat District, Kupang Regency. The research aims to analyze how the BPD performs its oversight function in accordance with applicable regulations, the challenges faced during implementation, and the impact of this oversight on the success of village development. Using a qualitative descriptive approach, data were collected through interviews, observations, and documentation. The findings reveal that while the BPD plays a strategic role in ensuring transparency and accountability within the village government, its implementation faces challenges such as limited understanding of regulations among BPD members and insufficient resources. This study recommends training for BPD members, improved communication between the BPD and village government, and strengthened regulations to support more effective and sustainable development.

This research focuses on the utilization of SIMGAJI in calculating family allowances where we can see whether the utilization is effective and efficient or not in using SIMGAJI so that it can be seen by calculating family allowances. To identify problems, this research uses qualitative research. Data collection techniques using interview techniques, observation, document studies. It can be concluded that the utilization of the Salary Information System (SIMGAJI) by PT. Taspen (Persero) for the calculation of family allowances for State Civil Apparatus (ASN) in Sikka Regency provides several significant advantages. SIMGAJI simplifies the management of salary and allowance data, ensures transparency, and improves the efficiency and accuracy of calculations. This makes the financial administration process simpler and more structured, and reduces the possibility of errors in the calculation of family allowances.

Tea plantations are an important sector in Indonesia's agricultural industry that contributes significantly to the country's economy. The success of tea cultivation is highly dependent on the quality of the seedlings, making data collection and management of tea seedlings a crucial element. However, the manual data collection process still used at PTPN4 faces various challenges such as recording errors, data loss, and information delays, which will have an impact on operational efficiency and decision making. This study analyzes the application of a web-based information system for data collection of tea seedlings in PTPN4 plantations, with a focus on the provision or stocking of seedlings. The results show that a web-based system using the waterfall method can improve the efficiency, accuracy, and transparency of data management, while facilitating integration between units in the organization. Abstrak. Perkebunan teh merupakan sektor penting dalam industri pertanian di indonesia yang memberikan kontribusi signifikan terhadap ekonomi dalam negara. Keberhasilan budidaya tanaman teh sangat bergantung pada kualitas bibit, sehingga pendataan dan pengelolaan bibit teh menjadi elemen krusial. Namun, proses pendataan manual yang masih digunakan di PTPN4 menghadapi berbagai tantangan seperti kesalahan pencatatan, kehilangan data, dan keterlambatan informasi, yang nantinya akan berdampak pada efisiensi operasional dan pengambilan keputusan. Penelitian ini menganalisis penerapan sistem informasi berbasis web untuk pendataan bibit teh di perkebunan PTPN4, dengan fokus pada penyediaan atau stok terhadap bibit. Hasil penelitian menunjukkan bahwa sistem berbasis web dengan menggunakan metode waterfall dapat meningkatkan efisiensi, akurasi, serta transparansi pengelolaan data, sekaligus memfasilitasi integrasi antar unit dalam organisasi.

A Limited Liability Company (LLC) plays a pivotal role in the economic landscape, with the General Meeting of Shareholders (GMS) being one of its most vital organs. The GMS serves as a forum for making strategic decisions, overseeing company performance, and ensuring transparency and accountability. This study investigates the legal implications for companies, specifically PT. Pitala Gunawan Raya, that neglect to convene GMS as required by the Limited Liability Company Law. Using normative legal research with statute and case approaches, the study identifies gaps in the regulatory framework that need addressing to strengthen corporate governance and economic growth.

This research aims to analyze public administration ethics in the implementation of work at the West Sumatra Province Social Service. Public administration ethics is an important aspect that influences the quality of public services and public trust in the government. The method used in this research is a qualitative approach with data collection techniques through interviews, observation and documentation studies. The research results show that there are several challenges in implementing public administration ethics, such as a lack of employee understanding of the code of ethics, low transparency in decision making, and the practice of nepotism. However, there are also efforts made by the Social Service to improve work ethics, such as ethics training for employees and implementing a monitoring system. This research recommends the need to increase ethical awareness among employees and strengthen monitoring mechanisms to create a more ethical and transparent work environment.

The management of public aspirations is a strategic task of the Public Relations (PR) department at the DPRD Secretariat to support information transparency and public participation. This study aims to examine the roles, challenges, and strategies of PR in managing public aspirations in Central Kalimantan Province. Using empirical and normative juridical approaches, primary and secondary data were qualitatively analyzed to evaluate the effectiveness of communication mechanisms implemented. The findings indicate that PR serves as a mediator between the public and the DPRD through hearings, discussion forums, and digital platforms. In addition to gathering public aspirations, PR also educates the public on mechanisms for submitting opinions and the importance of public participation. However, this study identifies several challenges, such as limited access to information for remote communities, insufficient public understanding of aspiration submission procedures, and slow responses to incoming inputs. To address these issues, innovations are required, including the implementation of an online-based management information system, capacity building through training, and periodic evaluations of aspiration management processes. These strategies are expected to enhance transparency, accountability, and the effectiveness of aspiration management, ensuring that public aspirations are optimally accommodated in legislative processes and regional development planning.

Muamalah in Islam deals with financial issues with the principles of justice, efficiency, transparency, anti-riba, anti-gharar (uncertainty) and social responsibility. This study was conducted with the aim of examining the principles of muamalah from an Islamic economic perspective and how these principles can be applied to the modern economy. The introduction of this study highlights the importance of Muamalah maintaining ethics and morals in economic transactions, especially in the face of increasingly complex global economic developments that are often not based on justice. This study uses qualitative methods and a descriptive-analytical approach. Primary data were obtained through interviews with Islamic economic experts and Islamic banking practitioners, and secondary data were obtained from related literature such as books, journals, and Islamic economic articles. Thematic analysis was conducted to identify the application of muamalah principles in various economic sectors. The results of the study indicate that the principles of muamalah have been widely used in Islamic banking, Islamic investment and Islamic e-commerce with a focus on justice, efficiency and transparency. However, there are challenges in implementing these principles, especially related to the prohibition of gharar and riba in the speculative global financial system. This study concludes that the principle of muamalah can be the foundation for a better and more sustainable economic system, if supported by proper education and regulation.  

Exchange rate stability is an important indicator in maintaining the balance of a country's economy, especially in facing global market dynamics. This research aims to analyze the effectiveness of sharia monetary policy instruments in maintaining exchange rate stability, with a focus on the principles of justice, transparency and stability which are the basis of the Islamic economic system. Instruments such as sukuk, mudarabah contracts, and ijarah are analyzed from theoretical and empirical perspectives to measure their impact on exchange rate fluctuations. This study uses a qualitative approach with analysis of secondary data obtained from various economic reports, scientific journals and related statistical data. The research results show that sharia monetary policy has significant potential in mitigating exchange rate volatility through stable liquidity management and a system free from speculation. Consistent implementation of sharia principles can also increase market confidence in the domestic currency. Furthermore, this research finds that integration between sharia monetary policy and conventional approaches can create synergy in maintaining exchange rate stability. This collaboration allows the monetary authority to be more flexible in responding to global economic challenges without abandoning sharia principles. Apart from that, educating market players regarding the benefits of sharia monetary policy is considered important to expand the adoption of this instrument. This study concludes that the successful implementation of sharia monetary policy is highly dependent on the commitment of the government and regulators in providing a conducive ecosystem, including financial infrastructure, strengthening regulations, and integrated policy support. This research provides theoretical and practical contributions in the development of sharia-based monetary policy in countries with dual economic systems.

Buying and selling is an essential economic activity in everyday life, especially in the context of Muslim societies that uphold sharia principles. This research aims to explore the rights and obligations of sellers and buyers in Islam, as well as the challenges faced in modern buying and selling practices, especially in the digital era. The method used in this research is a qualitative approach using literature study techniques and interviews with business people. The research results show that understanding of rights and obligations varies, with many sellers and buyers realizing the importance of transparency and honesty in transactions. However, the main challenge arises from online transactions, where uncertainty regarding product authenticity can reduce consumer confidence. Most consumers do not fully understand their rights, so further education is needed to increase awareness of transaction ethics. This research also found that the integration of technology, such as review systems and electronic contracts, can help strengthen trust in transactions. Overall, this research emphasizes the importance of collaboration between sharia principles, regulations and technology to create a buying and selling environment that is fair, sustainable and full of blessings.

This article discusses alternative Islamic finance as a solution without usury in the contemporary era. The background to this research focuses on the negative impact of usury practices in the conventional financial system and increasing public awareness of the importance of ethical transactions. The aim of this research is to analyze the influence of sharia financial products on people's financial welfare and to evaluate the level of understanding and adoption of sharia financial products in society. This research uses quantitative methods with descriptive and inferential statistical approaches, which include surveys of various community groups who use sharia financial products. The research results show that Islamic financial products such as murabahah, musyarakah, and mudarabah not only encourage more ethical investments, but also increase local economic growth and support sustainable development. However, the main challenge faced is the public's low understanding of sharia principles, which hinders optimizing the potential of this sector. Financial technology (fintech) and collaboration between sharia financial institutions and the government are identified as important factors in expanding access and increasing financial inclusion. In conclusion, despite challenges such as a lack of understanding and the need for better regulation, Islamic finance has great potential to become a key pillar in a fairer and more sustainable global financial system. This research provides recommendations that more efforts should be made to improve education, transparency and collaboration to strengthen the Islamic finance sector in the future.

Hawalah is a debt transfer method that originates from Islamic traditions and is increasingly relevant in the modern business context, especially in international transactions. The background of this research focuses on the importance of understanding and executing effective hawalah to overcome the challenges faced by business actors, such as multiplying exchange rates and payment risks. The aim of this research is to explore the implementation of hawalah in business and identify the factors that influence its effectiveness. The research method used is a qualitative approach, with data collection through in-depth interviews with business people and document analysis from related literature. The research results show that a deep understanding of the hawalah mechanism is very necessary, and information technology support has been proven to increase transaction efficiency and transparency. However, challenges related to data security and the lack of clear regulations are still obstacles. The discussion underscored the importance of education, collaboration with trusted financial institutions, and building trust between the parties involved in the transaction. Overall, hawalah has great potential to support economic growth, especially for small and medium businesses, with the right strategy and in-depth understanding. It is hoped that this research can contribute to the development of knowledge and business practices in the field of sharia economics.

Legal politics plays a role in determining the direction of legal policy that must be taken by the government to achieve certain goals. Legal politics is a very important component, one of which is the implementation of existing laws in the country and every policy taken by the government reflects existing political dynamics and the interests of certain groups, thereby affecting the integrity and justice of the existing legal system. The purpose of writing this article is to research further on how the duties and objectives of legal politics are applied to the Indonesian legal system and whether the application of the nature of legal politics is appropriate to the Indonesian legal system. The method used is normative juridical with a statutory and conceptual approach. Legal politics in Indonesia is normative, dynamic, adaptive, pragmatic, progressive, and functions as a tool of social control. However, implementation is often hampered by political interests and lack of consistent implementation. Therefore, there is a need for regular regulatory evaluation, increased transparency of law enforcement, and public participation to create a more responsive and fair legal system.

The corruption case in Indonesia, specifically the BTS project scandal by the Ministry of Communication and Informatics, reflects serious challenges in public financial management. According to information from Transparency International, Indonesia still ranks as a country with a high level of corruption. The BTS project, aimed at improving internet access in remote areas, has been revealed to suffer from budget misuse and corrupt practices by high ranking officials. To address this issue, forensic audits and digital evidence have become crucial tools in uncovering crimes. However, challenges such as a lack of trained human resources, limited technological infrastructure, and inter-agency coordination hinder the effectiveness of law enforcement. Integrated efforts to enhance the capacity of law enforcement and technological infrastructure are needed to effectively combat corruption and create a clean and transparent government.

The rapid advancement of technology has made artificial intelligence (AI), particularly generative chatbots, an integral part of everyday life. These chatbots, powered by Natural Language Processing (NLP) and deep learning technologies, are widely used in various fields such as customer service, education, and entertainment. However, the increasing prevalence of such technologies brings forth important philosophical concerns, particularly in the realm of axiology—the branch of philosophy that deals with the nature of values, including the practical and ethical implications of knowledge and technology. This study investigates the practical benefits and ethical responsibilities associated with generative chatbots, using ChatGPT as a case study. The research examines whether ChatGPT adheres to the axiological principles of science, specifically its usefulness in enhancing human life and its ethical responsibilities. Through a qualitative content analysis, this research evaluates the responses of ChatGPT to a series of questions based on the axiological framework outlined by Sumantri. The study focuses on two main aspects of science's axiological evaluation: the practical benefits of science and technology, and the ethical responsibilities tied to their application. The findings indicate that ChatGPT is capable of providing useful insights that contribute to human understanding, improve quality of life, simplify complex tasks, and offer solutions to various problems. However, the ethical considerations of AI technology, such as fairness, transparency, and accountability, remain a crucial area of concern. This research highlights the importance of balancing technological progress with ethical responsibility, emphasizing that AI systems like ChatGPT must be developed and applied in ways that align with human values to ensure their positive impact on society.

Optimizing the distribution of State Revenue and Expenditure Budget (APBN) funds to autonomous regions is a strategic step to accelerate equitable development, improve public services, and encourage regional independence. Fund transfers such as the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH) play a central role in supporting infrastructure development and developing local potential. However, the implementation of fund distribution faces challenges such as imbalances in allocation between regions, low planning accuracy, and weak synergy between central and regional governments. This research uses normative legal methods to analyze regulations and fund management strategies, with case studies of regions that have successfully utilized APBN funds. The study highlights the critical role of efficiency, transparency, and effective supervision.