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Blockchain technology has emerged as a transformative solution for enhancing transparency and traceability in global supply chains. This paper explores the applications of blockchain in improving data accuracy and accountability, particularly in sectors such as agriculture, manufacturing, and pharmaceuticals. Through detailed case studies, the research demonstrates blockchain's effectiveness in reducing fraud, enhancing trust among stakeholders, and ensuring a more resilient supply chain framework. The findings suggest that implementing blockchain can significantly improve operational efficiencies and foster collaborative relationships across various industries.

Every organization in a government agency has a mission to achieve. Achievement of goals and objectives that have been set through a performance accountability system which is a general indicator for measuring mission achievement. This research aims to adhere to accountability, internal control siste and accounting information siste on organizational performance in government agencies. This study used a quantitative method with primary data obtained from respondents through questionnaires distributed to employees of the Regional Financial and Asset Management Agency located in the City of Surabaya. The data analysis technique used is progra SPSS version 20. The results of this study show that accountability has a significant positive effect on organizational performance, the internal control system has no positive and significant effect on organizational performance, the accounting information system has a positive and significant effect on organizational performance and accountability, the internal control system and the accounting information system together have a significant positsive effect on organizational performance. 

Regional Financial Performance Analysis is a form of accountability and a manifestation of financial decentralization and authority from the center to the regions. Regions that are able to manage their finances effectively and efficiently are certainly expected to be able to stimulate the economy through budget absorption in productive sectors and their potential so that they will be able to overall increase efficiency, effectiveness and independence. In this study, the ratio analysis of independence, efficiency and effectiveness is used to see how far the Tana Toraja Regency Government is in managing its regional finances. The results of the ratio calculations carried out resulted in an average independence rate of 22% during the research year (2017-2019). While the results of the calculation of the regional financial efficiency ratio are an average of 88% and the results of the calculation of the effectiveness ratio of regional original income reach an average of 71%.

The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.  

This study discusses the role of e-procurement in preventing fraud in Satker X. This study is devoted to examining the role of e-procurement in preventing fraud, as well as the potential for fraud that may still occur when Satker X has implemented e-procurement in procurement process. The object of this research is Satker X which is one of the Central Government Work Units engaged in the field of vocational education. This research is aimed at Satker X as e-procurement users.Research espondent in this study are 3 respondents. Data collection in this study was done by in-depth interviews, observation and documentation. After the data is collected, the next step is analyze the data. Data were analyzed by data reduction, presented in tabular form, until the stage of completion of writing and drawing conclusions. The validity or credibility test of the data is done by using data triangulation.The results show that the implementation of e-procurement in Satker X is quite good, and e-procurement has been proven to increase transparency and accountability in the procurement process in Satker X. However, it turns out that e-procurement still has gaps that can later become one of the potential fraud in the future. It was found that e-procurement is considered less able to prevent fraud that can occur during the implementation of work. Where there is manipulating documents carried out by unscrupulous provider. To avoid this from happening in the future, it is hoped that Satker X and the bureaucracy above it can always evaluate the implementation of work of the procurement of goods and services, besides that Satker X and the bureaucracy above it must also start building an integrity zone, by increasing the integrity of implementers, starting from KPA, planners, PPK, UKPBJ, and the work supervisor.

This study aims to assist a non-profit organization in compiling financial reporting automatically through the application of a simple financial reporting system. Orphanage or LKSA is an institution engaged in the social sector which is a non-profit entity. A non-profit organization is an organization that is engaged in community services that does not aim to make a profit (profit) but in its activities also requires funds for its operations so that it requires a financial report. Like other types of non-profit organizations, LKSAs are also required to be able to present reports in an accountable and transparent manner. This research was conducted at LKSA Ananda Seva Dharma which was started by conducting a situation analysis regarding the need for a simple financial application. Furthermore, the researchers designed a simple excel-based financial reporting system and implemented it in the process of preparing LKSA financial reports. The results of the study shows that a simple financial application that has been designed can be used by LKSA Ananda Seva Dharma for the preparation of financial statements so that the preparation of financial statements can be done more easily and efficiently. In addition, the financial statements produced are in accordance with non-profit accounting standards and describe the financial condition of LKSAs in full, so that accountability for the resources provided can be better described through these financial statements.  

Drug abuse has become a complex problem faced by Indonesia and of course requires a special strategy and the active role of all parties in its prevention and handling. This is evidenced by the rampant cases of drug trafficking and abuse that occur in villages in Kuantan Singingi, one of which is Seberang Taluk Village, Central Kuantan District. This study aims to see the performance of the Village Government in the Clean Drugs (Bersinar) Village program in Seberang Taluk Village, Central Kuantan District, Kuantan Singingi Regency. In this study, the authors used descriptive qualitative research methods. The researcher uses Dwiyanto's theory where the indicators used in measuring organizational performance use 4 (four) indicators, namely, productivity, responsiveness, responsibility, and accountability. The results of this study indicate that the distribution and abuse of drugs in Seberang Taluk Village has decreased during the program of the Clean Drugs Village (Bersinar) with a percentage of approximately 80%. However, the implementation of the Shining Village Program still faces several obstacles. Researchers found factors that influence the implementation of this program, which include the problem of limited budget, incompetent human resources, and lack of public self-awareness. Overall, the Seberang Taluk Village Government, Central Kuantan District can be said to have been quite good at implementing the Shining Village program in preventing drug trafficking.

his study aims to determine the Effect of Transparency (X1) on Village Financial Management (Y), the Effect of Accountability (X2) on Village Financial Management (Y). The results showed that Transparency (X1) had an effect on Village Financial Management (Y). This result is evidenced by the value of t_(count ) of 9,823 > t_table of 1,673 with a significance value of 0,000 < 0,05. While Accountability (X2) affects Village Financial Management (Y). This result is evidenced by the value of t_(count ) of 5,729 > t_table of 1,673 with a significance value of 0,000 < 0,05. After that, Transparency (X1), Accountability (X2) have a simultaneous effect on Village Financial Management (Y). This result is proven by having a value of F_(count ) 101,905> F_(table ) 3,17, with a significant value of 0,000 < 0,05.

Law Number 6 of 2014 states that Village Funds are funds sourced from the state revenue and expenditure budget that are intended for villages and are used to finance the implementation of government activities, implementation, development, community development and also community empowerment. Fund management accountability is a form of village government accountability to the community. The purpose of this study was to examine and analyze the effect of apparatus competence, internal control system, organizational commitment and community participation on village fund management accountability in Sukolilo District, Pati Regency. This study uses primary data by giving questionnaires to respondents. The population of this study is village officials and community representatives who are involved in the allocation of village funds in Sukolio District, Pati Regency, which consists of 16 villages with a total of 80 respondents. The sampling technique in this study is saturated sampling or census sampling with the data analysis tool used is multiple linear regression analysis using the SPSS 23 program.  The results showed that the competence of the apparatus, internal control system, organizational commitment and community participation affected the accountability of village fund management.

This study aims to analyze and explain the level of competence and professionalism of the State Civil Apparatus (ASN) in improving services at the North Jakarta Fire and Rescue Service.  This research uses a qualitative method of collecting data through interviews, observations, and secondary data. The results showed that ASN's competencies include technical, managerial, socio-cultural, and integrity aspects. ASN professionalism involves attitudes, behaviors, and work qualities that reflect dedication, integrity, and responsibility. Education has met the competencies, but training is needed to improve employee professionalism. Public service civil servants at the North Jakarta Fire and Rescue Service are responsive, effective, efficient, and highly quality. An indicator of the success of employee professionalism is seen in the increase in fire and rescue service time. With adequate competence, high professionalism, and quality public services, civil servants in the North Jakarta Fire and Rescue Service can provide optimal services to the community. To achieve this goal, it is recommended to improve education training and implement a code of ethics, transparency, accountability, and efficient management of resources.

The background of this study is the issues encountered by the Sub-district Government in managing financial administration. This study aimed to find out how the management of financial administration at the Nelle Sub-District Office of Sikka Regency. This descriptive qualitative study provided an overview of planning, budgeting, reporting, accountablility, and evaluation. The data relied on primary data obtained from observation, interviews, and secondary data. The informants of the study were the Head of the Sub-District and the Head of Finance and Treasurer. The results indicated that the management of financial administration at the Nelle Sub-District Office was not fully in accordance with Permendagri NO.77 of 2020, While the obstacles faced by the Nelle Sub-District Office were the level of time discipline and the lack of human resources in quantity. Hence, the planning and reporting of accountability for the implementation of programs were not optimal.

The background of this research focuses on the complexity of the relationship between central and local governments in the context of governance in Indonesia. One manifestation of this decentralization concept is the Local Government Implementation Report (LPPD), which is a key instrument in ensuring local government accountability. This research was motivated by problems such as lack of complete data, delays in collection, and budget limitations in the preparation of LPPD. The purpose of this study is to understand the extent of coordination of the local government of Ambon City in the practice of LPPD, as well as the supporting and inhibiting factors of the process. The method used is qualitative, with primary data from interviews and secondary data from documentation. The results show that effective coordination is a key element in the preparation of LPPD Ambon City. Key factors in coordination include effective communication, awareness of the importance of coordination, commitment from relevant parties, participant competence, and coordination incentives. This study offers recommendations to improve the effectiveness of coordination in the preparation of LPPD to support local government development goals and community welfare.

This journal discusses the presentation of financial statements on non-profit entities. Initially, non-profit entities presented financial statements based on PSAK 45 which was later changed to ISAK 35. One of the non-profit entities included in the church, the most important aspect of which was financial accountability. Good accountability is obtained from generally accepted accounting standards.The purpose of this journal is to find out the presentation of financial statements based on the implementation of ISAK 35 which began on January 1, 2020. The object of this paper is the presentation of the financial statements of the HKBP KM 55 Church. The data were collected through a series of interviews and observations. The financial statements that will be produced are statements of financial position, statements of comprehensive income, statements of cash flows and notes to financial statements.Keywords : ISAK 35, Non-Profit Entities,Financial Report

This community service aims to improve understanding and financial management skills among the managers of the Baitul Qurro Islamic Boarding School, South Tangerang. This socialization activity was carried out during October 2021. The objects of this activity were Islamic boarding school managers, including the Islamic boarding school head, treasurer and administrative staff. The activity methods used include training, workshops and focus group discussions. The training includes material on financial planning, budget management, bookkeeping and financial reporting. Interactive workshops provide opportunities for participants to apply the theory they have learned through case studies and practical simulations. Focus group discussions are used to identify specific problems faced in financial management in Islamic boarding schools and find joint solutions. The results of this activity showed a significant increase in financial management understanding and skills among participants. They are able to make better financial plans, manage budgets more efficiently, and carry out more transparent and accurate bookkeeping and financial reporting. The implication of this activity is the creation of a better financial management system at the Baitul Qurro Islamic Boarding School, which in turn will support operational sustainability and development of the Islamic boarding school. Apart from that, improving financial management skills is also expected to increase stakeholder accountability and trust in the management of Islamic boarding school funds.

The effectiveness of making a SIM is deemed to have to refer to Law no. 14 of 2008 concerning Public Information Disclosure and Standard Operating Procedures for Public Information Disclosure of the Police. It was explained that in the reform era every citizen has the right to seek, obtain, use and disseminate accurate information easily and quickly. The National Police of the Republic of Indonesia to provide information/public services to ensure transparent and accountable public information services from planning, implementation to publication of information through mass media. The effectiveness of the Service for Making a Driving License (SIM) in the perspective of service users at the Semarang Polrestabes Satlantas and about the effectiveness of making a SIM at the Semarang Polrestabes Satpas, we can know that service is a complete approach that results in quality service for the community/customers. Consists of Transparency, Accountability, Conditional, Participatory, Equality of rights and Balance of rights and obligations.   Keywords: service, effectiveness, SIM

This study attempts to describe how the stages of planning in village financial management in Jembrak Village in Pabelan District, Semarang Regency. This research was carried out because of the phenomenon in the field which showed that the delivery of APB Village from the village to the District still often experienced delays. This research method is descriptive with a qualitative approach. The informants of this study consisted of 5 village employees in the Jembrak Village District, Pabelan District and the village administration. Data collection techniques used in the form of interviews, observation, and documentation. Data analysis was performed by data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Jembrak Village in the District of Pabelan District has carried out a plan in managing village finances quite well in accordance with the stages set by applicable regulations. The local government has conducted socialization related to regulations, providing training, assistance and supervision. The village has developed a village RPJM that is aligned with the Semarang Regency RPJMD. The village medium term development plan is then set out in the village RKP which is used as the basis for preparing the village budget. In the process of making the village medium term development plan and the village RKP, the village has involved village institutions and the local village community to play an active role. However, there are still some weaknesses that need to be fixed. The main weakness that must be corrected is the quality of human resources in this case village officials. The number of village assistants with only 3 people to handle 17 villages also became an obstacle related to coordination and assistance in the village. For 2017 the village government felt greatly helped by the use of the siskeudes. With the use of the siskeudes, the planning stage through to accountability becomes more organized.Keywords: Management, Finance, Village

The downturn in the economy due to the Covid-19 pandemic has made it difficult for people to meet their daily needs. Therefore, as a non-structural institution, BAZNAS Bali Province is always required to provide optimal services to mustahik in particular. This research focuses on examining: (1) How to collect BAZNAS in serving Muzakki during the Covid-19 pandemic at BAZNAS, Bali Province. (2) How was the distribution of BAZNAS in serving Mustahik during the Covid-19 pandemic at BAZNAS, Bali Province. (3) How to Empower BAZNAS in Serving Mustahics during the Covid-19 Pandemic at BAZNAS, Bali Province. The objectives of this study are (1) to determine the collection of BANAS in serving Muzakki during the Covid-19 pandemic at BAZNAS, Bali Province. (2) To find out the distribution of BAZNAS in serving Mustahik during the Covid-19 pandemic at BAZNAS, Bali Province. (3) Knowing the Empowerment of BAZNAS in Serving Mustahics during the Covid-19 Pandemic at BAZNAS, Bali Province. This type of research is descriptive qualitative. Informants were selected using purposive sampling technique. Techniques to obtain valid and accurate data, namely; interviews, observation, and documentation. Data validity includes; power of observation and triangulation. Data analysis techniques include; data reduction, data presentation and decision making.The results showed that (1) the collection of BAZNAS in serving Mustahik during the Covid-19 pandemic includes; (a) education (by involving donors during distribution), (b) promotion (through print media, social media, and electronic media), accountability (through audits by public accountants, and syar'i audits), (2) distribution carried out by BAZNAS Bali Province, namely (a) traditional consumptive distribution, (b) creative consumptive distribution, (c) traditional productive distribution, and (d) creative productive distribution. (3) Empowerment carried out by BAZNAS Bali Province, namely (a) developing, (empowering mustahik), (b) self-empowering, (protecting, defending, and looking after the weak through Universal Service).

Dalam membantu masyarakat yang terdampak akibat dari pandemi wabah Covid-19, Baznas melakukan operasi pengelolaan ZIS dengan strategi penghimpunan dan penyaluran ZIS dalam bentuk program penyaluran Sembako untuk masyarakat yang terdampak langsung pandemi Covid-19. Tujuan penelitian yaitu Untuk mengetahui Strategi Penghimpunan ZIS Dan Penyaluran ZIS Dalam Program Sebar Sembako Pada Masa Pandemi Covid-19 di Baznas Provinsi Bali. Metode penelitian ini dengan kualitatif deskriptif. Informan 10 orang yang dipilih dengan menggunakan teknik purposive. Pengumpulan data melalui observasi, wawancara dan dokumentasi. Sedangkan teknik analisis data menggunakan reduksi data, penyajian data, penyimpulan dan verifikasi serta kesimpulan akhir. Hasil penelitian menunjukkan bahwa: (1) Strategi penghimpunan ZIS oleh Baznas meliputi Sosialisasi kepada Instansi pemerintah tingkat I, lembaga keuangan, dan majelis ta’lim, mengirimkan laporan pertanggung jawaban keuangan, mempromosikan program melalui tiga media yaitu media cetak, media sosial, dan media elektronik, memberi pelayanan pembayaran ZIS dengan cara pembayaran langsung, jemput zakat, membentuk UPZ di lembaga pemrintahan dan swasta, membuka rekening di beberapa Bank, scan barcode dan menjalin hubungan yang baik dengan muzaki/donatur, (2) Strategi penyaluran ZIS meliputi kepatuhan terhadap ketentuan syariah dan sesuai dengan UU, mengikuti protokol penanganan Covid-19 dengan physical distancing, social distancing, dan penggunaan masker, pendekatan penyaluran antara push approach dan pull approach, memberikan surat tembusan kepada gugus tugas Covid-19.   ABSTRACTIn assisting the affected communities as a result of the Covid-19 pandemic, Baznas carried out ZIS management operations with a ZIS collection and distribution strategy in the form of a basic food distribution program for people directly affected by the Covid-19 pandemic. The purpose of this research is to find out the strategy of ZIS Collection and Distribution of ZIS in the Distribution of Grocery Programs during the Covid-19 Pandemic Period in the Bali Provincial Baznas. This research method uses descriptive qualitative method. 10 informants were selected using a purposive technique. Data collection through observation, interviews and documentation. While data analysis techniques use data reduction, data presentation, inference and verification as well as final conclusions. The results of the research show that: (1) ZIS collection strategies by Baznas include socialization to government level I institutions, financial institutions, and majelis ta ‟lim, sending financial accountability reports, promoting programs through three media namely print media, social media, and media electronic, providing ZIS payment services by direct payment, picking up zakat, forming UPZ in government and private institutions, opening accounts in several banks, scanning barcodes and establishing good relationships with muzaki / donors, (2) ZIS distribution strategies include compliance with regulations sharia and in accordance with the law, following the Covid-19 handling protocol with physical distancing, social distancing, and the use of masks, the distribution approach between push approach and pull approach, giving a copy to Covid-19 task force.

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.

One institution that requires an accounting information system and budget plan is an educational institution. Education funding includes all expenditures that have been budgeted through the School Income and Expense Plan (RAPBS) or School Budget Activity Plan (RKAS) to support the process of providing education in the form of services or goods. Madrasah Aliyah Sabilul Ulum has a duty to manage finances based on financial management principles so that the money in circulation can be utilized optimally. Break even point is the point where total income equals total cost or the point where profit equals zero. The computer-based accounting information system that is designed includes account data recording, student data recording, accounting transaction records, cost classifications, BEP calculations, income budgets, account data reports, general journals, financial accountability reports, expense classification reports, BEP reports, income budget reports and school budget plans.