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Autonomous decision-making systems increasingly rely on complex artificial intelligence models to operate in dynamic and safety-critical environments. While these models provide strong predictive capabilities, their black-box nature limits transparency, trust, and accountability. This study proposes a structured research methodology for integrating Explainable Artificial Intelligence (XAI) into autonomous decision-making systems. The research adopts a conceptual–analytical approach to develop an explainability-oriented framework that embeds transparency across perception, decision-making, and action execution stages. The methodology includes literature-driven problem identification, conceptual framework construction, classification and mapping of XAI methods, and formulation of explainability evaluation criteria. The results demonstrate that effective explainability in autonomous systems requires a hybrid integration strategy, combining in-model transparency with post-hoc explanation mechanisms. A structured mapping of XAI techniques to autonomous system components and a conceptual decision-flow diagram are presented to illustrate explainability integration. The findings highlight that layered and context-aware explainability enhances system interpretability, supports human oversight, and improves safety relevance without compromising autonomous operation. This study contributes a reusable methodological foundation for the design and evaluation of explainable autonomous systems, offering practical guidance for future empirical validation and real-world deployment in safety-critical applications.

This study analyzes the juridical implications of delegated authority in the context of business license signing by heads of regional offices acting on behalf of regents. Using a qualitative approach with library research, the paper explores the legal foundation, validity, and administrative consequences of delegation within local governance. The findings indicate that delegation of authority is a legitimate administrative mechanism recognized under Indonesian law, particularly within Law No. 23 of 2014 concerning Regional Government. However, its implementation frequently lacks procedural clarity, leading to potential legal defects (ultra vires) in administrative decisions. The study emphasizes that the validity of business permits depends on both formal and substantive fulfillment of delegation requirements through explicit legal instruments such as regional head decrees. Improper delegation not only invalidates administrative acts but also undermines legal certainty and public trust in local governance. Theoretically, this research contributes to strengthening the doctrine of state administrative legality, while practically, it provides recommendations for standardizing delegation mechanisms to enhance transparency, accountability, and legal compliance in regional public service delivery.

This study explores strategies for mobilizing financial resources and multi-stakeholder participation in Islamic education financing to achieve institutional financial independence. The research was conducted at SMA Muhammadiyah 5 Yogyakarta, a private Islamic secondary school implementing a financing model based on Sharia values and Total Quality Management (TQM) principles. A qualitative case study approach was employed, utilizing primary data from in-depth interviews with school administrators and observations of financial management practices, as well as secondary data from budget plans, government funding reports, and cooperation documents with philanthropic institutions. Data were analyzed using an interactive model involving data reduction, data presentation, and inductive conclusion drawing. The findings reveal that financial independence is strengthened through diversified funding sources, including government support, parental contributions, Islamic philanthropy, and school-based business units. Transparency and accountability are maintained through open financial reporting and stakeholder involvement. The study highlights that integrated Islamic education financing aligned with Sharia values and TQM enhances institutional sustainability, educational quality, and organizational competitiveness.

This study explores the transformative role of big data-driven Decision Support Systems (DSS) in global digital enterprises, particularly focusing on their impact on operational efficiency and corporate governance. By leveraging big data analytics, DSS offer organizations the tools to process vast amounts of real-time data, enabling executives to make more informed decisions that optimize resources, improve productivity, and reduce operational costs. The research highlights the integration of predictive analytics, machine learning, and real-time data processing within DSS, which allows businesses to gain strategic insights and anticipate market trends. Furthermore, the study emphasizes the significant role of DSS in enhancing corporate governance, improving transparency, accountability, and compliance with regulations. These systems foster better decision-making processes, which contribute to building trust among stakeholders and ensuring long-term organizational success. However, the study also identifies several challenges in implementing big data-driven DSS, including data management complexities, technological integration difficulties, and the need for skilled personnel. Despite these challenges, the findings demonstrate that big data-driven DSS are pivotal in driving competitive advantage, operational optimization, and governance improvements. The research concludes with actionable recommendations for executives to adopt and implement big data-driven DSS, emphasizing the importance of continuous support, training, and system integration. The study also suggests future research directions, including exploring the integration of emerging technologies like AI and IoT into DSS and assessing their long-term impact on sustainability and corporate governance.

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles at PT Bank Mandiri (Persero) Tbk as one of the state-owned banks that plays a strategic role in the Indonesian banking system. The implementation of GCG is crucial in maintaining public trust, improving performance, and ensuring business sustainability in the banking sector. This research employs a qualitative method with a descriptive approach, focusing on secondary data analysis obtained from annual reports, corporate governance reports, sustainability reports, and official information published on the website of PT Bank Mandiri (Persero) Tbk. The results indicate that Bank Mandiri has consistently implemented the principles of transparency, accountability, responsibility, independency, and fairness in its corporate governance system. These principles are reflected in information disclosure practices, clear organizational structures, regulatory compliance, independent decision-making processes, and fair treatment of all stakeholders. Overall, the implementation of GCG at PT Bank Mandiri (Persero) Tbk contributes positively to strengthening internal control systems, enhancing public trust, and supporting the stability and sustainability of banking operations.

The policy of involving expatriates in the board of directors of State-Owned Enterprises (SOEs) has become a debated issue, particularly regarding its implications for corporate governance and national workforce interests. The main problem discussed in this article is how the policy of expatriate involvement in the board of directors of PT Garuda Indonesia is viewed from the perspective of Good Corporate Governance (GCG). This study aims to analyze the suitability of the policy with GCG principles and its implications for corporate governance and company performance. The research method used is a literature review by examining laws and regulations, academic journals, policy reports, and other relevant secondary sources. The analysis is conducted based on five main GCG principles, namely transparency, accountability, responsibility, independence, and fairness. The results show that the involvement of expatriates in the board of directors of PT Garuda Indonesia has the potential to strengthen corporate governance through the adoption of global managerial standards, improvement of institutional credibility, and acceleration of organizational transformation and efficiency. However, this policy also faces challenges, especially related to transparency in the selection process and the assurance of knowledge transfer to local human resources. It can be concluded that the expatriate involvement policy will provide optimal benefits if it is implemented consistently with GCG principles and accompanied by a strong commitment to strengthening local managerial capacity.

Digital transformation initiatives have become essential for organizations seeking to remain competitive in today’s rapidly evolving technological landscape. However, many organizations face challenges due to ineffective Information Systems (IS) governance, which hampers strategic decision-making and the successful execution of these initiatives. This study aims to develop an IS governance framework that enhances decision-making quality by aligning IT decisions with organizational goals during digital transformation efforts. The proposed framework addresses existing gaps in current IS governance models, offering a solution to common challenges such as inadequate governance structures, resource constraints, and misalignment between IT and business strategies. The framework was developed through a mixed-method approach, including conceptual framework development, expert consensus via the Delphi method, and organizational validation studies. Key findings reveal that the framework improves transparency in decision-making, enhances accountability for IT decisions, and ensures better alignment between IT strategies and organizational objectives. By embedding agile leadership and data-driven decision-making principles, the framework enables organizations to respond effectively to the fast-changing dynamics of digital transformation. This study also compares the proposed framework to existing models such as COBIT and ITIL, highlighting its unique features, including its adaptability to the fluid nature of digital transformation. The framework's strengths include its comprehensiveness and flexibility, though its application may face challenges in organizations with limited digital maturity or rigid governance structures. Future research directions include exploring the integration of emerging technologies into the framework and its applicability across different organizational contexts.

This community service program aims to strengthen the managerial capacity of red lemongrass farmers in AMKE Oro-Oro Ombo, Batu, East Java, through training on cash bookkeeping, income analysis, and farming feasibility evaluation. The main problems faced by farmers are limited knowledge of financial management, lack of systematic bookkeeping, and inability to evaluate the profitability of their businesses, which often results in inaccurate decision-making and low competitiveness. The method applied included participatory training, mentoring, and simulation of financial records and feasibility analysis. The results of the program demonstrate that participants gained a better understanding of the importance of structured financial recording. Farmers who previously relied only on sales revenue calculations without considering fixed and variable costs are now able to prepare cash books, identify expenses, and evaluate profit margins accurately. Cash bookkeeping has proven to improve financial transparency and accountability, while income analysis has equipped farmers with the skills to assess their business sustainability. The feasibility evaluation, using indicators such as R/C and B/C ratios, showed that red lemongrass farming is profitable but still requires efficiency improvements to increase long-term sustainability. Overall, this training has enhanced farmers’ managerial skills, encouraged independent decision-making, and strengthened their capacity to face price fluctuations and market competition. The program is expected to support the continuity and competitiveness of red lemongrass agribusiness in AMKE Oro-Oro Ombo

Village Fund management plays a crucial role in promoting local development and community empowerment. However, its implementation often encounters challenges related to limited community participation, insufficient transparency, and the varying effectiveness of government programs. This study aims to analyze the accountability of Village Fund management in Benteng Poco Village, Wae Ri’i District, Manggarai Regency, focusing on three dimensions: process accountability, program accountability, and financial accountability. Employing a descriptive qualitative approach with a case study design, data were collected through in-depth interviews, direct observation, and reviews of official village documents. The findings indicate that process accountability has been implemented adequately through village deliberations and the use of the Siskeudes administrative system, although community understanding and participation remain limited. Program accountability is carried out through regular evaluation meetings, yet the effectiveness of several programs is hampered by insufficient technical support and lack of sustainability. Financial accountability demonstrates a commitment to transparency, particularly through the publication of budget information, although the presentation of financial data remains difficult for some villagers to fully understand. This study highlights the need to enhance community involvement, simplify public financial information, and strengthen program support mechanisms to achieve transparent and accountable Village Fund governance.  

Corruption is an extraordinary crime that has multidimensional impacts on a country’s social, economic, and political life. In Indonesia, corruption cases not only cause financial losses to the state but also undermine public trust in the government and weaken the rule of law. This study examines the case of social assistance (bansos) corruption during the Covid-19 pandemic involving former Minister of Social Affairs, Juliari P. Batubara, who was proven to receive bribes from vendors providing social assistance amounting to tens of billions of rupiah. The study aims to understand the regulation of corruption under Indonesian law, the chronology of the bansos corruption case, and the criminal liability of the former Minister of Social Affairs. The analysis shows that this case not only caused financial losses to the state but also inflicted social suffering on the poor affected by the pandemic and reduced the government’s legitimacy. The prison sentence, fines, and obligation to pay state compensation imposed on Juliari affirm the principle of criminal accountability, while digital-based reform in social assistance distribution and multi-layered supervision serve as preventive measures to curb future corruption. This study emphasizes the importance of transparency, accountability, and strict law enforcement in combating corruption in Indonesia.

This study investigates allegations of fabricated Accountability Letters (SPJ) and budget irregularities at the Tanjungpinang City Women's Empowerment, Child Protection, and Community Empowerment Agency (DP3APM), just as the regional budget deficit reached Rp97 billion. Internal reports and local media coverage reveal strong indications that funds allocated for outbound activities were diverted to purchase clothing and shoes, which were then used for the Proclamation Walk even though the outbound activities themselves never materialized, raising suspicions of fictitious SPJs and a lack of transparency in the management of public funds. Qualitative descriptive methods were applied through in-depth analysis of news documents, official statements, and regional financial management regulations such as Law No. 23/2014 concerning Regional Government. The analysis highlights violations of fiscal accountability principles under the pressure of the local budget crisis, recommending a comprehensive independent audit by the Supreme Audit Agency (BPK) or regional inspectorates, along with oversight reforms involving the digitization of financial reports to prevent a repeat in other regional governments across Indonesia.

Badan Perencanaan Pembangunan Riset dan Inovasi Daerah Probolinggo City utilizes the Regional Asset Information Sistem (SIASAD) to record and report Regional Property (BMD) in real time. However, there is a discrepancy between the percentage of Regional Government Financial Reports (LKPD) that comply with regulations, which is 100%, and the percentage of BMD data validity, which fluctuates between 86.21% in 2021 and 82.14% in 2024, indicating that the system is not optimal and there is inconsistency in BMD data. This study aims to evaluate the implementation of SIASAD in BMD management at BAPPERIDA Probolinggo City, based on the principles of Good Governance. The research method applied is qualitative with a case study approach involving data collection techniques such as interviews, observations, and document studies. The results of the study reveal that SIASAD supports the application of Good Governance through the principles of participation, consensus orientation, accountability, transparency, responsiveness, effectiveness and efficiency, fairness and inclusiveness, and compliance with the law. From this study, it can be concluded that the implementation of SIASAD contributes significantly to transparent and accountable BMD governance in accordance with the principles of Good Governance, although improvements are still needed in terms of public accessibility.

Public service performance represents the most visible aspect of local government administration. Sub-district offices play a crucial role as the frontline of daily administrative services. This study analyzes the management of public services at the Cianjur Kota Sub-district Office by examining governance practices, staff professionalism, and service effectiveness. A descriptive qualitative approach was employed through light observation, document analysis, and literature review. The findings reveal that the management of public services at the sub-district office is generally adequate, indicated by standardized service procedures, improved administrative flows, and better staff discipline. However, several challenges persist, including limited human resources, insufficient transparency of service information, and low community participation in providing feedback. These results highlight the importance of good governance principles  transparency, accountability, and participation  in enhancing public service quality at the sub-district level. The study recommends improving internal coordination, providing more accessible public information, and strengthening staff capacity through continuous training.

This study aims to describe in depth the professional management system of zakat, infaq, and shadaqah (ZIS) and hajj/umrah, which is the most effective form of da'wah bil hal in the modern era to rebuild the trust of the people gained from sharia values, namely transparency, accountability, and efficiency in managing public funds. Using a descriptive qualitative approach, data was collected through literature study. The results show that modern ZIS institutions not only distribute aid (charity) but also build an ecosystem of economic justice (social justice), which is the essence of substantive Islamic da'wah. The development of Hajj/Umrah management is also a form of da'wah bil hal that is in progress but is not yet fully effective. Therefore, this improvement is not merely an administrative improvement, but the grounding of Islamic values that are rahmatan lil 'alamin through structured, accountable, and impactful social work.

The Lamongan Regency Communication and Informatics Office plays a strategic role in supporting regional government decision-making through the implementation of the Megilan Innovation and Technology Program. The role of the Lamongan Regency Communication and Informatics Office in this program is realized as the main manager of digital information and archive systems that serve as the basis for providing data and information for regional leaders. Through the Megilan Innovation and Technology Program, the Communication and Informatics Office is responsible for everything from formulating archive digitization policies, implementing technology-based incoming mail management techniques, to providing fast, accurate, and integrated information to support the decision-making process. This study uses a descriptive qualitative method with interview and observation techniques carried out in the context of internship activities at the Lamongan Regency Communication and Informatics Office. Data analysis was carried out using the Miles and Huberman model which includes data collection, data condensation, data presentation, and drawing conclusions. The results of the study indicate that archive digitization through the Megilan Innovation and Technology Program can accelerate information access, improve the accuracy of letter disposition, and strengthen transparency and accountability of regional government. However, obstacles are still found in the form of limited human resources, technological infrastructure, and synchronization of physical and digital archives. Therefore, strengthening organizational capacity and supporting policies is necessary to ensure the Communication and Informatics Agency's role in decision-making can be optimal and sustainable

Financial management, both in public and private organizations, is highly vulnerable to fraud and misappropriation of funds. The risk of fraud in financial reporting not only jeopardizes an organization's long-term financial health but also damages the reputation and trust of stakeholders. Professional ethics and integrity are key factors in ensuring good, efficient, and effective financial governance. Weak internalization of professional ethical values ​​among financial practitioners, such as manipulation of financial reports and unauthorized use of official funds, is often a major cause of misappropriation of funds. These cases can significantly harm an organization, as seen in violations of codes of ethics in various large companies. Therefore, strengthening professional ethics in financial management practices is crucial to prevent misappropriation of funds, fraud, or financial manipulation. A strong internal control system, coupled with a good ethical culture, can play a significant role in preventing and detecting these conditions. This study aims to identify factors that support and hinder the implementation of professional ethics in financial management and provide recommendations for improving integrity and accountability in fund management. It is hoped that the results of this study will help organizations strengthen governance, increase transparency, and reduce the risk of fraud through better implementation of professional ethics.

This study aims to analyze how digital transparency, distribution validation, and personalized donor services simultaneously maintain donor trust and loyalty as strategies to mitigate liquidity risk and ensure program sustainability at LAZIS Alharomain Pare Kediri Branch. Using a qualitative descriptive–analytical approach, data were collected through in-depth interviews, observation, and documentation involving management, donors, and beneficiaries. The findings reveal a paradox between the increasing number of donors—from 5,644 in 2020 to 7,955 in 2023—and the financial deficit observed in key programs such as Infaq Sayangi Anak Yatim Dhuafa and Infaq Sahabat Sehat. To address this, the institution implemented three main strategies: real-time digital reporting via social media, multi-layered verification in fund distribution, and personalized communication with donors. These strategies form a trust–loyalty–participation cycle that strengthens program continuity. Theoretical analysis based on Trust Theory and liquidity risk management for zakat institutions shows that public trust functions as a form of social capital capable of compensating for short-term financial liquidity gaps. This study extends the discourse on Sustainable Islamic Philanthropy Governance by asserting that digital transparency serves as both an ethical and strategic instrument to uphold accountability and the sustainability of Islamic philanthropic institutions.

This study presents an ethical framework for learning analytics aimed at addressing key challenges related to the collection and use of student data in higher education. Learning analytics, a powerful tool for improving student outcomes and institutional decision-making, has raised ethical concerns regarding data privacy, transparency, fairness, and equity. The proposed framework integrates four core principles: data privacy, informed consent, transparency, and fairness, ensuring that institutions use learning analytics responsibly while safeguarding student rights. A central feature of the framework is its focus on promoting equitable decision-making, minimizing bias, and preventing the reinforcement of existing inequalities in algorithmic and data-driven decisions. The framework also emphasizes the importance of continuous ethical oversight, holding institutions accountable for ethical data use and adapting practices as technology evolves. The study concludes that the framework offers a comprehensive solution to the ethical challenges in learning analytics, providing institutions with a practical guide to embedding ethical principles in data practices. Additionally, the research discusses its potential to foster fairness, equity, and transparency in decision-making processes. Future research is recommended to refine the framework and explore its application across various educational contexts, ensuring responsible and inclusive use of learning analytics.

This research aims to normatively analyze the role and implementation of public participation in the legislative process, specifically concerning the formation of the Indonesian National Armed Forces (TNI) Law. Public participation is an essential principle in a democratic state, ensuring the legitimacy, transparency, and accountability of legal products. This normative review focuses on the legal framework governing community participation in law making, as mandated by the 1945 Constitution of the Republic of Indonesia and related regulations. The analysis reveals a gap between the ideal normative principle of meaningful participation and the empirical practice in the legislation of the TNI Law. Legislative processes involving the defense and security sector are often overshadowed by issues of secrecy and limited information accessibility, thereby impeding substantial public participation. It is necessary to strengthen the regulatory framework and establish more open, inclusive, and continuous mechanisms to ensure that public aspirations and interests, including those of civil society groups and academics, are adequately considered at every stage of law formation, especially for strategic legislation like the TNI Law.

This study aims to analyze the legal accountability of three judges of the Surabaya District Court who were proven to have been involved in bribery practices during the examination process of a case that resulted in the acquittal of Gregorius Ronald Tannur, the son of Edward Tannur, a former member of the Indonesian House of Representatives from the National Awakening Party (PKB). The study focuses on identifying the forms of legal responsibility that may be imposed on judges who receive bribes, as well as examining the abuse of judicial authority that influenced the issuance of the court decision. This research employs a normative juridical method using a statutory and case approach, through an analysis of Law Number 48 of 2009 on Judicial Power, Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 on the Eradication of Corruption Crimes, Decision of the Surabaya District Court Number 454/Pid.B/2024/PN SBY, and the Joint Decree of the Supreme Court and the Judicial Commission of 2009 concerning the Code of Ethics and Guidelines for Judicial Conduct. The findings indicate that judges proven to have accepted bribes may be subject to criminal sanctions in the form of imprisonment and/or fines, ethical sanctions imposed by the Judicial Commission, as well as administrative sanctions in the form of dishonorable dismissal, and that court decisions rendered by judges involved in bribery may be challenged through available legal remedies. This study underscores the importance of strengthening internal and external oversight mechanisms and enhancing transparency in judicial proceedings to maintain and restore public trust in the judiciary.