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This community service project sought to investigate the significance of community oversight in village fund management, focusing on Belabaja Village. Socialization and observational activities revealed a low level of community participation in monitoring the management of village funds. Factors contributing to this low participation include limited public awareness, inadequate socialization efforts by the village government, community members' busy schedules, and a lack of strong relationships between village officials and the community. Despite these challenges, community oversight remains essential for ensuring transparency and accountability in the utilization of village funds. The study concludes that there is a need to enhance public awareness of the importance of oversight and to foster stronger partnerships between village governments and the community to achieve sustainable development objectives.

Manual financial management often hinders the efficiency and accuracy of financial reporting in micro, small, and medium enterprises (MSMEs). Cafe Abang, an MSME in Batam, faces challenges in maintaining effective financial records, which leads to delays and inaccuracies in its financial reports. The purpose of this community service project is to implement Manager.io accounting software as a digital solution for the financial system, enabling the management team to generate accurate and timely basic financial reports. The methods used in this activity include observation, interviews, and training on the software for the owner and manager of Cafe Abang. The results of the service showed that after the implementation of Manager.io, the owner and managers were able to generate income statements, balance sheets, and cash flow reports automatically and accurately, reducing recording errors and enhancing financial transparency.

Granting Justice Collaborator (JC) status to perpetrators of criminal acts of corruption is one of the law enforcement strategies aimed at uncovering a wider network of corruption crimes. However, its implementation raises various problems, both in terms of law, morals and justice. This research aims to analyze the regulations underlying the granting of JC status, the criteria for its application, and the challenges that arise in practice. This study uses a juridical-normative method with an analytical approach to statutory regulations, court decisions and legal literature. The research results show that the granting of JC status is often not transparent, giving rise to controversy regarding the integrity of its implementation. Apart from that, there is a discrepancy between the ideal JC criteria as regulated in the Supreme Court Circular Letter (SEMA) Number 4 of 2011 and the practice of granting JC status. This has an impact on public trust in the criminal justice system. For this reason, it is necessary to strengthen regulations and tighter supervision so that granting JC status is in accordance with the principles of justice, transparency and accountability.  

Law enforcement of road transportation traffic is one of the important aspects in maintaining road safety and order. However, the effectiveness of monitoring and evaluating the performance of Civil Servant Investigators (PPNS) in law enforcement is often hampered by unstructured processes and lack of transparency in reporting. This research aims to analyze the role of information technology (IT)-based system development in improving transparency, efficiency, and accountability in monitoring and evaluating PPNS performance. This research uses a qualitative method with a case study approach, which involves analyzing the application of information systems in institutions that handle traffic law enforcement. The results showed that IT systems can improve transparency by providing clear and real-time data access, increase efficiency by speeding up data processing and analysis, and strengthen accountability through auditable digital records. The study concludes that the development and implementation of IT systems in the oversight of PPNS performance not only improves the effectiveness of traffic law enforcement, but also strengthens the integrity and public trust in the institutions that carry out these tasks. The implementation of IT systems is expected to be a strategic solution in improving the quality of public services in the field of traffic law.

Islamic boarding schools (pondok pesantren) play a crucial role as educational institutions in shaping the character and academic quality of students. However, financial management in these institutions, especially in handling student funds, often faces challenges such as manual record-keeping, transparency issues, and process inefficiency. Therefore, this study aims to design a Smart System as a technological solution for managing student finances at Pondok Modern Daarul Abror. This system is expected to enhance financial administrative efficiency, improve recording accuracy, and provide easy access to financial information for students and the school management. The research methods used include needs analysis, system design, and system testing. The findings indicate that implementing a smart financial system in Islamic boarding schools not only accelerates administrative processes but also increases financial transparency, thus supporting efforts to improve the quality of services and education in the school.

Baitul Maal Wat Tamwil (BMT), as an Islamic microfinance institution, plays a crucial role in enhancing financial inclusion and empowering the economy of communities in Indonesia. By combining the functions of Baitul Maal for managing social funds and Baitul Tamwil for productive financing, BMT supports the growth of small and medium-sized enterprises and reinforces the principles of Islamic finance. This study examines the development of BMT in Indonesia during the period from 2014 to 2019 through a descriptive qualitative approach and literature review. The results indicate that the number of BMTs increased from around 4,000 units in 2014 to 4,500 units in 2018, with a significant contribution to promoting financial inclusion, especially for the lower-middle-income population. However, BMT faces challenges related to complex regulations, unintegrated data collection, and the need for enhanced transparency and accountability in its operations. This study aims to provide insights for better policy development to support the role of BMT.

This research discusses the role of the pillars of democracy, namely the rule of law, community participation, and government transparency, in building Indonesia's national resilience in the era of globalisation. Using a qualitative approach based on literature analysis, this study finds that the rule of law supports social stability through the enforcement of justice, community participation strengthens government legitimacy, and transparency increases accountability and public trust. Global challenges such as economic dependency and radical ideologies require strengthening democracy through legal reform, political education, and administrative digitalisation. With this strategy, Indonesia can face the dynamics of globalisation while maintaining its national stability and sovereignty.  

This research aims to analyze the effectiveness of developments in the implementation of Trias Politica principles in the performance of high state institutions in Indonesia. Trias Politica, which refers to the separation of powers into executive, legislative and judiciary, is an important foundation in a democratic government system. Through a qualitative approach, this research evaluates how the division of power has transformed since the implementation of political reform in Indonesia, as well as its impact on the performance of state institutions in carrying out their duties and functions. The research results show that although there have been significant developments in the implementation of Trias Politica, several challenges such as overlapping authority, lack of synergy between institutions, and political influence remain obstacles. However, the application of the principle of separation of powers has generally increased accountability, transparency and efficiency in the performance of high state institutions. This research recommends strengthening coordination between institutions and more stringent legal reforms to improve the performance of state institutions as a whole.

Islamic accounting is an accounting system rooted in Islamic principles, such as fairness, transparency, and social responsibility. This system aims to support ethical economic practices that align with Islamic values, including the prohibition of usury, gharar (uncertainty), and activities that conflict with sharia. This article examines the benefits of Islamic accounting in fostering the growth of the Islamic economy. First, Islamic accounting helps build trust among business stakeholders and the wider community by providing accurate and transparent financial information in line with sharia principles. Second, it promotes more responsible financial management, thereby reducing financial risks that do not comply with sharia. Third, Islamic accounting plays a role in developing Islamic financial instruments, such as sukuk, zakat, and waqf, which serve as sources of productive financing for the Islamic economic sector. Therefore, the effective application of Islamic accounting can stimulate sustainable growth in the Islamic economy, promote financial inclusion, and enhance global economic stability.

This study examines the rhetorical strategies employed by gubernatorial candidates Edy Rahmayadi and Bobby Nasution during the 2024 North Sumatra election, focusing on their use of ethos, pathos, and logos within Aristotle’s rhetorical framework. The research also compares their rhetorical approaches and evaluates their alignment with ethical communication principles, including transparency, truthfulness, and accountability. Using a qualitative approach, this study analyzes five campaign speeches from each candidate to identify persuasive strategies, compare their communication styles, and assess their ethical implications. Findings reveal that while both candidates effectively employ rhetorical strategies, their approaches differ significantly. Edy Rahmayadi emphasizes his track record and regional pride, often adopting a defensive tone to address criticisms. Bobby Nasution presents a more inclusive, proactive, and solution-oriented rhetorical style, appealing to optimism and collaboration. Furthermore, Bobby’s speeches align more closely with ethical communication principles through transparent, truthful, and actionable commitments, whereas Edy demonstrates partial alignment, occasionally deflecting responsibility or lacking specificity in his arguments. This research contributes to understanding political rhetoric and its ethical dimensions, offering insights into the interplay between persuasion and ethical leadership in electoral campaigns.

Islamic accounting is a system grounded in Islamic sharia principles, such as fairness, transparency, and social responsibility. This accounting framework is designed to help companies ensure that their operations and financial reports comply with sharia law. This article examines the role of Islamic accounting as a source of information for sharia-compliant companies. Islamic accounting offers a financial reporting framework that reflects adherence to Islamic values, including the prohibition of usury, gharar (excessive uncertainty), and haram (forbidden) transactions. By providing accurate and relevant information, Islamic accounting aids companies in making strategic decisions aligned with sharia principles. Additionally, it assures stakeholders, including investors and the public, that the company’s operations are conducted ethically and responsibly. Therefore, Islamic accounting functions not only as a financial reporting tool but also as a strategic framework for managing companies committed to sharia compliance.

This study explores managerial perceptions of financial statement transparency at Company XYZ and identifies the challenges and benefits associated with its implementation. Transparency in financial reporting is critical for enhancing accountability and stakeholder trust. Using a qualitative approach, in-depth interviews were conducted with managers from various departments to understand their views on transparency. The findings reveal that while managers recognize the importance of transparency in fostering stakeholder confidence and reducing risks related to financial ambiguity, they face significant challenges such as limited resources, complex regulatory requirements, and communication barriers with external stakeholders. Despite these obstacles, managers acknowledge that transparency offers substantial benefits, including improved corporate reputation, increased investor trust, and enhanced operational efficiency. This study contributes to the literature by providing insights into the practical barriers and strategic advantages of transparency, offering recommendations for companies aiming to improve their financial reporting practices.    

This study aims to determine Accounting in Ideal Conditions: Realizing Transparent and Accurate Accounting Practices. The principles used in this study in realizing transparent and accurate accounting practices are responsibility, efficiency and effectiveness, and strategic vision. This type of research is qualitative research. Data collection techniques use literature studies. The results of the study indicate that accounting has a very important role in realizing transparency and accuracy. By realizing accountability, namely helping to improve performance and accountability of activities by compiling government agency performance accountability reports. In realizing transparency, accounting can guarantee the accuracy and reliability of the information to be disseminated, while in realizing responsibility, accounting helps to account for the use of regional revenue and expenditure funds by compiling financial reports. The role of accounting in realizing efficiency and effectiveness is to help process regional revenue and expenditure funds so that tasks and authorities are carried out optimally. The role of accounting in realizing a strategic vision is to prepare an optimal work plan by considering the planned results and costs incurred

This study examines the application of Immanuel Kant's ethical principles in the use of autonomous technology based on Artificial Intelligence (AI) in the academic domain. AI technology has significantly impacted academic efficiency and innovation but has also raised serious ethical challenges, such as algorithmic bias, dependency on technology, and threats to privacy and transparency. Using a Kantian ethical approach, this research identifies key issues and proposes an ethical framework that places justice, transparency, and respect for human dignity at the core of the design and implementation of autonomous technologies. The findings indicate that algorithmic bias can exacerbate academic inequities, while excessive reliance on AI risks diminishing the critical and creative capabilities of academics. Additionally, privacy and accountability in the management of academic data emerge as major concerns requiring ethically grounded policy interventions. This study also highlights the need for a new paradigm ensuring that autonomous technologies uphold humanistic values in academic settings, such as inclusivity, intellectual autonomy, and justice.

The Amil Zakat, Infaq, and Sedekah Institution (LAZIS) of Nahdlatul Ulama in Limpung District plays a crucial role in managing community funds transparently and accountably. However, the manual financial system currently in use often hampers efficiency and accuracy in record-keeping. To address this issue, a web-based financial information system has been developed to facilitate the management of financial processes, including recording income, expenses, and generating real-time financial reports.  This system is designed with key features such as donor data management, transaction recording for zakat, infaq, and sedekah, and the generation of financial reports accessible to relevant parties at any time. By leveraging web-based technology, the system provides ease of access for administrators and enhances transparency to the public. The development process follows the waterfall method, starting from requirements analysis to implementation and testing, ensuring the system meets user needs effectively.   The implementation results indicate that the system significantly improves the efficiency and accuracy of financial management at LAZIS Nahdlatul Ulama Limpung District. Additionally, the system helps build public trust by providing more transparent and easily accessible financial reporting. As a result, the management of zakat, infaq, and sedekah funds becomes more structured, effective, and accountable. 

Sharia management as the basis for the management of Islamic banks in Indonesia. Sharia management is an approach that integrates Islamic values in decision-making and operational implementation, emphasizing the principles of ethics, fairness, and transparency. The article examines the definition of sharia management, the basics of sharia bank management sourced from the Qur'an and Hadith, as well as the implementation of sharia management principles in management functions such as organizing, actuating, controlling, and evaluating. The goal is to provide a more comprehensive understanding of sharia management in the context of sharia banking, as well as to encourage the improvement of the quality of sharia bank management in Indonesia so that it can play a more optimal role in encouraging sustainable and equitable economic growth.

The sharia capital market has become an important component in supporting sharia-based economic growth.  With the rapid development of digital technology, implementing innovative strategies is the key to expanding reach and increasing efficiency in developing and marketing sharia shares.  This research aims to identify and formulate effective strategies in developing and marketing sharia shares in digital technology-based capital markets.  The research method used is a literature study, which analyzes various literature and secondary data regarding current practices in the Islamic capital market and the adoption of digital technology in this sector. The research results show that the adoption of digital technology, such as online trading platforms and artificial intelligence (AI)-based data analysis, plays a significant role in increasing investor participation, transparency and operational efficiency of the Islamic capital market.  In addition, strategies that focus on investor education, innovation in investment products that comply with sharia principles, and collaboration between stakeholders are proven to support the optimization of sharia stock marketing.  The implementation of digital technology in sharia stock marketing can increase the attractiveness of sharia-based investments and expand the market.  This research is expected to provide strategic insight for regulators, market players and other stakeholders in optimizing the role of digital technology to strengthen the Islamic capital market in a sustainable manner

The role of State Attorneys (Jaksa Pengacara Negara, JPN) is vital in recovering state assets lost due to corruption, aligning with the principles of Indonesia’s legal state (Rechtsstaat). This study examines JPN's authority under Law No. 31 of 1999, emphasizing its dual role in civil and administrative litigation. Using a normative juridical approach, the research analyzes legal frameworks and conceptual perspectives on JPN’s functions. The findings indicate JPN’s strategic position in representing the state, not only in civil lawsuits but also in non-litigation processes for recovering state financial losses. Challenges such as limited human resources, inter-agency coordination, and protracted case resolutions hinder optimal performance. The research suggests reinforcing the institutional capacity of JPN through targeted training and promoting synergy with related agencies, such as the KPK and police. Enhancing legal competence and procedural efficiency are critical to meeting public expectations for justice and transparency in handling corruption cases.

This study examines the legal implications of personal data misuse during the 2024 Jakarta gubernatorial election involving Dharma Pongrekun. The research highlights systemic challenges in safeguarding data privacy in Indonesia, particularly in electoral contexts. Employing a normative juridical method, the study focuses on the application of the Personal Data Protection Law (UU PDP) and its enforcement mechanisms. Findings reveal that unauthorized use of voter data, such as identity theft, poses a severe threat to electoral integrity and public trust. The lack of coordination among regulatory bodies, combined with insufficient public awareness, exacerbates the issue. The study emphasizes the urgent need for comprehensive reforms, including stricter law enforcement, increased institutional accountability, and improved technological infrastructure. Furthermore, the findings advocate for public education on the importance of data privacy, especially in democratic processes. These measures aim to bolster electoral transparency, protect individual rights, and ensure justice in cases of data misuse. The research provides a valuable contribution to discussions on data protection and electoral governance in Indonesia. Strengthening the enforcement of the UU PDP is crucial to addressing these challenges and fostering trust in both the legal system and democratic processes.

This study aims to enhance the financial performance of Micro, Small, and Medium Enterprises (MSMEs) by applying sharia economic principles, with a focus on business sustainability and open innovation. MSMEs are vital to the Indonesian economy but often face challenges such as limited capital, restricted market access, and low sharia financial literacy. Using a sharia economic framework rooted in principles of fairness, transparency, and sustainability, the study explores innovative strategies to boost the competitiveness of MSMEs. The open innovation approach promotes collaboration between MSMEs and various stakeholders, including sharia financial institutions, government agencies, and local communities, to create a supportive environment for sustainable development. The findings suggest that integrating sharia economic principles with open innovation can enhance operational efficiency, strengthen financial structures, and positively impact the long-term sustainability of MSMEs. Based on these results, the study recommends that MSMEs incorporate this approach into their financial management practices to navigate global economic challenges and achieve sustainable growth.