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Implementation of sharia accounting principles in company financial management is important in the current context of economic globalization. Literature studies show that these principles not only cover aspects of compliance with sharia law, but also emphasize transparency, fairness and sustainability in business practices. The application of sharia accounting principles aims to ensure that all company financial activities are in accordance with Islamic ethical values, such as the prohibition of usury, speculation and other unethical practices. This not only increases company compliance with religious laws, but can also increase trust from investors and the general public. Some of the main principles applied in sharia accounting include transparency in financial reporting, avoidance of usury, fairness in the distribution of profits and losses, as well as consideration of social and environmental aspects. By applying these principles, companies can create a business environment that is more sustainable and oriented towards the values ​​of justice. Literature studies also show that challenges in implementing sharia accounting include the lack of clear international standards, as well as complexity in the interpretation of principles that vary between countries. However, the long-term benefits of implementing these principles are expected to provide significant added value both in terms of finances and company reputation.

Industry in Indonesia plays an important role in ensuring transparency, accountability and compliance with sharia principles. This research aims to analyze the application of sharia accounting in sharia insurance companies in Indonesia, with a focus on financial reporting, revenue recognition, distribution of underwriting surpluses, and management of participant funds. The research method used is a qualitative descriptive approach through literature studies and interviews with related parties in several sharia insurance companies. The research results show that the implementation of sharia accounting in sharia insurance companies in Indonesia is in accordance with the Sharia Accounting Standards Guidelines issued by the Sharia Accounting Standards Board (DSAK) and the MUI National Sharia Council (DSN) Fatwa. Apart from that, the challenges faced include the need to increase human resources' understanding of sharia accounting and adapt to industrial developments. With the existence of a sharia accounting system that is transparent and compliant with sharia, it is hoped that it can increase public trust in sharia insurance in Indonesia.

The One Stop Service provided by the Indonesian Food and Drug Authority is designed to streamline the registration procedures for herbal medicines, cosmetics, and health supplements. This service is essential for improving efficiency, accessibility, and user satisfaction; however, empirical evaluations of user satisfaction remain limited. Previous studies highlight that service quality, communication, and responsiveness are key factors influencing satisfaction, but specific research on BPOM’s OSS is scarce. This study aims to evaluate user satisfaction levels, identify key determining factors, and provide recommendations for improving the service. A quantitative approach was employed, collecting data through questionnaires from participants who engaged in the service, both offline and online. The results indicate that most respondents were satisfied, particularly with processing time, ease of access, and staff responsiveness. However, areas requiring improvement include the development of digital features, more equitable service distribution, and enhanced transparency in communication. This study offers novelty by emphasizing the importance of a holistic approach that incorporates dimensions of communication, privacy, and inclusivity.

This study analyzes the differences and similarities of internal audit quality in the public sector and private sector using a literature analysis approach. The main objective was to explore factors that affect audit quality, such as auditor independence, competence, transparency, and accountability. The results show that the public sector often faces challenges in maintaining auditor independence due to the influence of bureaucracy and politicization. However, the sector has advantages in transparency and accountability, which support public trust in the management of public funds. In contrast, the private sector excels in operational efficiency and flexibility, supported by the use of modern audit technology and leaner organizational structures. Despite the differences, both sectors require high auditor competence and strong internal control systems to ensure audit effectiveness. This research suggests strengthening auditor training, implementing modern audit technology, and increasing collaboration between internal and external auditors to ensure audit objectivity and quality. In addition, further studies are recommended to explore the impact of applying new technologies, such as big data and artificial intelligence, and conduct cross-sectoral comparisons to understand audit implementation globally.

Transparent, accountable, and efficient village financial management is an important element in supporting sustainable village development. However, village financial management often faces various challenges, such as limited human resources, technological infrastructure, and the risk of manual errors in preparing financial reports. In an effort to overcome these challenges, the application of computerized applications such as the Village Financial System (Siskeudes) is a relevant solution. This study aims to identify the role of computerized applications in improving the quality of the preparation of village financial reports, reveal the perceived benefits, and explore the constraints and strategies for optimizing implementation. This research uses a descriptive qualitative approach by collecting data through interviews, observations, and document analysis in several villages that have used computerized applications. The results show that the use of computerized applications significantly improves the efficiency of the financial administration process, reduces recording errors, and produces financial reports that are more accurate and in accordance with government accounting standards. In addition, the application supports transparency and accountability of village financial management through easy access to data for stakeholders. Obstacles faced include the low digital literacy of village officials, limited technological infrastructure, and resistance to the application.

This study aims to examine the effect of Islamic accounting service quality on customer trust in the context of Islamic banking. This literature study identifies key factors in enhancing customer trust, including transparency of financial statements, compliance with sharia principles, and overall service quality. Using the literature research method, it was found that consistent and shariah-compliant implementation of Islamic accounting plays an important role in enhancing customer trust. Service quality that includes accuracy, transparency, and sharia compliance has a significant impact on customer trust, which in turn affects customer loyalty and the growth of Islamic banks. This research provides insights for Islamic bank management to improve service quality to build customer trust.

Truth and responsibility are fundamental ethical principles that shape leadership practices in corporate settings. This study explores the philosophical foundations of truth and responsibility and their applications in leadership ethics within organizations. Using a systematic literature review approach, the research synthesizes findings from various philosophical schools, such as deontology, utilitarianism, and virtue ethics, to examine how leaders can navigate ethical dilemmas, foster integrity, and build trust. The results reveal that embracing truth and accountability enhances decision-making processes, strengthens organizational culture, and mitigates ethical risks. This study highlights the significance of philosophical reflection in addressing modern leadership challenges, particularly in fostering transparency and ethical responsibility in complex business environments. Future research should focus on integrating these principles into leadership development programs to promote sustainable and ethical organizational growth.

Structured and efficient inventory management is very important for cooperatives, which have special operational and logistical needs. This study aims to develop a web-based inventory system and also develop it into a mobile application that is able to support real-time stock and asset management, using Javascript, PHP, HTML, CSS, and implemented on the XAMPP platform with phpMyAdmin support. This system is designed to record and monitor goods accurately, optimize the flow of goods in and out, and provide automatic inventory reports. The waterfall approach is applied in the development of this system, starting from needs analysis, design, implementation, to testing. The results of the study show that this system has succeeded in increasing the accuracy of recording goods, accelerating the decision-making process through data-based reports, and reducing manual errors that often occur in inventory management. This system not only supports operational transparency, but also helps a cooperative in achieving logistical efficiency and resource optimization.

The formation of laws and updates to legal materials must be aimed at realizing social equilibrium , namely an orderly, just and prosperous life. The pattern of communication or dialogue and dialectics that occur in the process of forming legislation will affect the character of the law, the more transparent and participatory the more responsive the law will be. This research method uses normative juridical. The legal policy of legislation should include three things: (i) guarantee justice in society ; (ii) create a peaceful life (create alive placidity ) by maintaining legal certainty; and (iii) realize usefulness (realize use ) by handling real interests in common life in a concrete manner. The application of the principle of justice is based on "legal enforceability" and "equality before the law". The principle of legal certainty is achieved through: (i) clear and firm norming regarding obligations and prohibitions; (ii) legal transparency that prevents society from normative confusion; and (iii) continuity of legal order that provides a reference for future behavior. The principle of utility is based on the ability of law as a social instrument to integrate the aggregation of social interests so that they do not clash with each other, and instead order occurs.

In an increasingly connected digital era, companies are faced with great challenges in managing crisis communication to maintain their reputation when facing emergency situations. This research aims to analyze effective crisis communication strategies in maintaining the company's reputation, focusing on the application of the theory of “Situational Crisis Communication Theory” (SCCT) and “Integrated Crisis Mapping” (ICM). The research method used is a qualitative approach through case studies on companies in Indonesia that have faced a reputation crisis. The results show that rapid response, use of social media, and transparency are crucial components in an effective crisis communication strategy. Companies that apply the SCCT approach, taking into account the type of crisis and the appropriate response, prove to be better able to reduce negative impacts and strengthen a positive image in the eyes of the public. In addition, ICM helps companies customize their communication strategies based on audience emotions, such as fear or anger, thus increasing the level of public trust during a crisis. In conclusion, a structured and adaptive crisis communication strategy can help companies maintain and even improve their reputation in emergency situations.

Financial risk management is an important element in maintaining global economic stability. This study explores the relationship between regulation, technological innovation, and sustainability as three main pillars in modern financial risk management. Using the Semantic approach Literature Review (SLR), this study analyzes the literature from 50 selected scientific articles published between 2018 and 2024. The results of the study show that regulations such as Solvency II and IFRS 17 strengthen transparency and accountability, while innovative technologies such as parametric insurance and resilience bonds increase the efficiency of risk management. In addition, sustainability, which is realized through initiatives such as green insurance and sharia insurance, is a key pillar in mitigating systemic risk.However, the study identified a number of challenges, including fragmentation of regulations across countries, limited access to technology in developing countries, and moral hazard in implementing sustainability. To overcome these obstacles, a collaborative strategy involving governments, the private sector, and the international community is needed to harmonize global regulations, strengthen technology infrastructure, and improve technology and sustainability literacy. This study contributes to presenting a comprehensive financial risk management framework by recommending strengthening the synergy between regulation, technology, and sustainability. This study also provides practical guidance to address global challenges in financial risk management, while also providing a basis for further in-depth research on specific sectors, geographic regions, and the integration of technology and sustainability.

This study aims to see the application of web-based administrative system innovation in maximizing administrative services. Using a qualitative approach, data was collected through interviews and literature study methods. The results of the study indicate that web-based administrative system innovation results in effective and efficient resource management, good data processing and information access, and transparency in administrative management. The findings outlined in this article have an important impact on the development and improvement of education in Islamic boarding schools.

This study aims to analyze the effect of accounting policies on the quality of financial reporting of listed companies in Indonesia, with company size as a control variable. In this context, accounting policies refer to the rules and procedures applied by companies in preparing financial statements, while financial reporting quality includes the accuracy, completeness, and transparency of the information presented. This study uses panel data from five companies listed on the Indonesia Stock Exchange during the period 2018 to 2023. The analysis method used is multiple linear regression with t test and F test to test the research hypothesis. The results showed that accounting policies have a significant effect on the quality of the company's financial reporting, while company size has no significant effect.

Along with the development of technology in the digital era, Islamic accounting has increased from year to year. Life in accounting such as reading, recording, and calculating is now starting to be transferred to technology. This study was conducted to determine the impact of digitalization on Islamic accounting in Indonesia, as well as the opportunities and challenges for the Islamic accounting profession. Digital transformation includes the application of these innovations such as financial technology (fintech), blockchain, and artificial intelligence in the context of Islamic finance. This article discusses the opportunities and challenges faced by Islamic financial institutions in implementing Islamic accounting in the digital era. On the one hand, digitalization opens up opportunities to increase efficiency, accuracy, and transparency in Islamic financial reports, as well as expand public access to Islamic-based financial products. On the other hand, challenges related to the complexity of integrating digital systems that comply with Islamic principles, data security, and effective supervision are still important issues. The results of this study indicate that digitalization has a significant influence on the growth of Islamic-based accounting, especially in Indonesia.  

The purpose of this study is to conduct a literature review of previous research on Good Corporate Governance (GCG) from 2020-2024.GCG refers to the systems and processes that direct and control companies to ensure transparency, accountability, and responsibility in decision making. The implementation of good GCG principles is expected to create a harmonious relationship between management, shareholders, and other stakeholders, so as to improve overall company performance. One aspect that is often studied is the effect of GCG on the company's financial performance. Financial performance, which is measured through various indicators such as profitability, liquidity, and operational efficiency, can be influenced by how well GCG is implemented. This study aims to identify the relationship between GCG implementation and corporate financial performance, and to examine whether better GCG can lead to improved financial performance. The study results show that strong GCG implementation is positively associated with improved financial performance, where companies with good governance tend to have higher profitability and lower financial risk. This research provides an important contribution for companies and stakeholders in designing governance policies that can support the achievement of long-term goals and corporate sustainability.  

Since 2017, the Ministry of Agrarian Affairs and Spatial Planning/Head of the National Land Agency has been tasked by President Joko Widodo to complete land registration across Indonesia by 2025 through the Complete Systematic Land Registration Program (PTSL). Based on Ministerial Regulation ATR/BPN Number 12 of 2017, updated with Number 6 of 2018, this program aims to provide legal certainty and protection of land rights for the community. However, many people, especially in North Gorontalo Regency, still do not understand how to obtain land certificates due to a lack of information and education about PTSL. This research aims to explore government policies that provide land ownership certificates as legal protection for the community. Better coordination is needed between local governments and the Ministry of ATR/BPN to raise public awareness of the importance of land certificates, which not only guarantee ownership but can also be utilized as business capital. The PTSL program is expected to improve community welfare and reduce land disputes. Research findings indicate that public understanding in North Gorontalo Regency remains low, with obstacles such as a lack of information, complicated procedures, and limited access. Government policies need to include regulatory simplification and increased transparency as well as public services.

The practice of nepotism in the employee selection process at Regional Owned Enterprises (BUMD) in North Sumatra, which has an impact on transparency, fairness and organizational effectiveness. BUMDs have an important role in regional economic development, but nepotism practices often damage the integrity of the recruitment process. Through a qualitative approach and case studies, this research reveals that nepotism creates inequality in employee selection, reduces the quality of human resources, and reduces public trust in BUMD. This article also identifies the factors that cause nepotism and offers solutions in the form of selection transparency, anti-nepotism policies, independent supervision, and outreach to build a culture of meritocracy in BUMD. By overcoming nepotism, BUMD is expected to be able to create a fair and professional recruitment system, thereby supporting the achievement of optimal performance.

Sustainability reporting has gained prominence worldwide, but its adoption in emerging economies faces significant barriers due to regulatory, financial, and institutional challenges. This paper examines the current state of sustainability accounting practices in emerging markets, focusing on the alignment of corporate social responsibility (CSR) and environmental, social, and governance (ESG) disclosures. The study also investigates the role of accountants in promoting transparency and standardization in sustainability reporting. The research highlights key issues such as lack of infrastructure, limited regulatory frameworks, and the need for capacity building in emerging economies.

This research explores changes in personnel regulations that reflect the government's efforts to consistently boost the human resource capacity of state apparatus. Law No. 8/1974 emphasizes ideological loyalty and administrative requirements without a competency-based system. Law No. 43 of 1999 introduced the principle of merit and competency-based selection, although it is still constrained by supervision and technology. Significant reforms occurred in the State Civil Service Law with the implementation of comprehensive meritocratic principles using technology such as Computers Assisted Test (CAT), and supervision by independent institutions such as KASN and BKN. The results of the study indicate an increase in effectiveness in transparency, accountability, and professionalism of civil servants along with the development of regulations, although implementation challenges in the regions remain obstacles. This study recommends strengthening technological infrastructure, supervision, and ASN training to support sustainable bureaucratic reform.

This research explores the application of Pancasila principles of justice in the Indonesian criminal justice system, especially in the handling of corruption cases. Pancasila as the foundation of the state contains moral and ethical values that should guide law enforcement. However, its application is often constrained by political influence and corruption within judicial institutions. This study uses a qualitative approach with case studies and comparative analysis, involving literature review, expert interviews, and analysis of corruption cases in Indonesia. The findings show that while the principles of Pancasila provide a strong foundation of justice, implementation is less effective due to external influences. Judicial reform, increased transparency, and protection for corruption whistleblowers are recommended to strengthen the implementation of the Pancasila principles and their conformity with international standards.