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This study aims to examine and analyze the implementation of digital-based public services through the Digikel website in Biawao Village and Limba U1 Village,Gorontalo City. The main focus of this study includes three aspects:(1) support, (2)capacity, and (3) value. This study employs a qualitative approach with a descriptiveresearch design. Data were collected through observation, interviews, and documentation. The study's findings indicate that the implementation of the Digikel website hasbeen effective across the three aspects. (1) Support: The implementation of Digikelis supported by leadership commitment, active employee involvement, and policysupport from the city government through clear regulations. However, there are stillchallenges in the community's socialization process, which has not been optimal.(2) Capacity: Human resources in Biawao Village and Limba U1 Village are considered to have adequate competence through technical guidance. Nevertheless,there are still infrastructure-related obstacles, including unstable internetconnectivity and limited computer equipment. The absence of a dedicated budgetat the village level has also been a constraint in system development. (3) Value: The implementation of Digikel has had a positive impact, particularly in improving efficiency in terms of time, cost, and labor, as well as in accelerating, simplifying, and enhancing the transparency of public services. However use of this system has not yet been fully optimized due to low levers of diritalitgacy among somemembers of the community.

Kampar Kiri District faces challenges in the form of low public understanding of anti-corruption values, which has an impact on hampering the development of the people's economy and transparency of local governance. This Community Service (PKM) activity aims to increase critical public awareness and internalize the value of integrity in sharia-based economic activities. The implementation method is carried out through a participatory approach that includes socialization, education on moral-religious values, and interactive discussions. The activity was held on August 21, 2025, at the KUD Lipat Kain Hall, attended by 100 participants, and fully supported by the Kampar Regency Education Office. The results of the service show a positive response from the local government and high enthusiasm from the younger generation in maintaining integrity. Through the involvement of expert speakers from the Riau Anti-Corruption Counseling Forum and the Kampar Inspectorate, the community gained a comprehensive understanding of the dangers of corruption from a legal and religious perspective. This program has succeeded in laying the foundation for the formation of an honest, transparent, and accountable social ecosystem to realize a blessed community economy.

This research looks into the moral breaches made by accountants and how well they follow the Financial Accounting Standards at PT Indofarma Tbk, a drug-making firm in Indonesia. The goal of the study is to find out what leads to financial wrongdoing. The research takes a qualitative approach by looking at audit papers and financial statements from the Supreme Audit Institution from 2020 to 2023. The results uncover various dishonest activities, including inflated inventory, fake transactions, and wrongful discounts. These actions led to a national loss of Rp 371.8 billion and broke the ethical standards of the accounting field, harming the reputation of both the accountants and the organization. The analysis of the findings is connected to theories about professional ethics and corporate governance. The theoretical input of this research aims to improve the understanding of how ethical violations influence the use of Financial Accounting Standards and the quality of financial reports in the pharmaceutical manufacturing sector. On a practical level, the study suggests ways to enhance internal checks and provide ethics training to boost the honesty of financial reporting. A limitation of this research is the reliance on secondary data, indicating that more studies with primary data are necessary for clearer findings.

. This study aims to analyze the role of field surveys in the verification process of mustahik as an effort to enhance accountability in zakat management at BAZNAS Kabupaten Tegal. Zakat management in modern institutions requires accurate targeting to ensure that distribution aligns with Islamic principles and effectively addresses social welfare issues. This research employs a descriptive qualitative approach, utilizing observation, in-depth interviews, documentation, and literature study as data collection techniques. The findings reveal that field surveys serve as a primary instrument in validating administrative data by directly observing the socio-economic conditions of prospective beneficiaries. This process enables more accurate and objective decision-making in determining mustahik eligibility. Furthermore, field surveys contribute significantly to improving transparency, accountability, and the precision of zakat distribution. However, the implementation of field surveys faces several challenges, including limited human resources, time constraints, and the potential for subjective assessment. Despite these limitations, field surveys remain a crucial operational mechanism in ensuring accountable zakat management. This study highlights the importance of strengthening survey implementation through capacity building and the integration of information technology to improve efficiency and data accuracy.

This study analyzes the influence of Green Accounting, Environmental Performance, and Corporate Governance on the Quality of Sustainability Reports in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Report quality is measured by the completeness and transparency of disclosures based on GRI Standards. A quantitative method is employed, using a purposive sample of manufacturing firms from the 2020- 2023 period. Data is analyzed using multiple regression analysis. Green Accounting is proxied by environmental costs, Environmental Performance by PROPER ratings, Corporate Governance by the proportion of independent commissioners and institutional ownership, while report quality is measured through content analysis. The hypothesized results indicate that all three independent variables are expected to have a significant positive effect on Sustainability Report Quality. The implementation of green accounting, good environmental performance, and strong governance are predicted to enhance the quality of sustainability disclosures. This research contributes to environmental accounting literature and offers practical implications for regulators, investors, and corporate management in the context of ESG (Environmental, Social, and Governance) reporting.

This literature study aims to analyze the strategies of local cosmetic brands in providing product variants for different skin types, setting affordable prices for the teenage segment, and minimizing side effect risks to increase purchase intention among beginner users. The method used is qualitative library research with a thematic synthesis approach following systematic literature review procedures. The results indicate that complete product variants enable beginner users to find products suitable for their skin conditions, reducing confusion and increasing confidence. Affordable prices are crucial for the teenage segment with limited budgets, allowing them to try products without excessive financial burden. Minimizing side effect risks through safe formulations, dermatological testing, ingredient transparency, and usage education builds a sense of security essential for beginner users. These three strategies are interconnected and collectively create a foundation of trust that drives purchase intention. Beginner users who feel their needs are understood, products are affordable, and risks are minimal will be more motivated to purchase and have the potential to become long-term loyal customers. This study contributes theoretically to enriching cosmetic marketing literature with a teenage and beginner user segmentation perspective and practically provides foundations for local brands in designing products, pricing strategies, and safety communications targeting this segment.

Business governance refers to the way a business is managed in a structured, transparent, and accountable manner to achieve its objectives. Price is one of the key elements in determining customer satisfaction. Clear pricing information influences customers’ perceived value, which ultimately impacts their level of satisfaction. Abstract This study aims to analyze the implementation of price transparency as part of business governance and its impact on customer satisfaction in MSME barbershops. This research employs a descriptive qualitative approach, with data collected through in-depth interviews, observations, and documentation. The informants consist of business owners, employees, and customers. The findings reveal that price transparency has begun to be implemented; however, it is not yet applied consistently. Customers generally have positive perceptions of price transparency, as it enhances trust and provides a sense of comfort. Furthermore, price transparency plays a significant role in improving customer satisfaction by reducing uncertainty, increasing trust, and creating a more positive service experience. This study confirms that price transparency is a crucial element of customer-oriented business governance in the MSME service sector.

This study aims to analyze the implementation of sustainability accounting based on Environmental, Social, and Governance (ESG) as well as its impact on company performance and resilience in Indonesia. The study uses a qualitative approach with a literature review method on scientific journals, sustainability reports, and related regulations for the 2022–2026 period. The results show that the integration of ESG into the accounting system can increase reporting transparency, operational efficiency, and reduce long-term business risks. In addition, the implementation of ESG also contributes to increasing company value and investor confidence. Nevertheless, the implementation of sustainability accounting still faces challenges in the form of limited reporting standards, data quality, and the risk of greenwashing. The implications of this study indicate that ESG-based sustainability accounting not only functions as a reporting tool but also as a business strategy to create sustainable long-term value. The novelty of this research lies in the integrative approach that examines the relationship between performance, risk, and transparency within a single ESG framework

The development of the retail sector has created a highly competitive environment that demands human resource management (HRM) to be professional, efficient, and service oriented. However, conventional management practices that focus solely on short-ter efficiency and profit often overlook moral and spiritual values. This paper aims to analyze the implementation of Sharia principles in human resource management within the retail industry, including the principles of justice (adl), trustworthiness (amanah), excellence (ihsan), responsibility(mas’uliyyah), and transparency. This study employs a qualitative approach with literature review as the primary method, using data from books, academic journals, scholarly articles, and official documents related to HRM and Sharia principles. Data analysis techniques include descriptive, comparative, and content analysis, enabling the identification of patterns in implementing Sharia principles in HRM functions such as recruitment, training, performance appraisal, compensation, and internal supervision. The findings indicate that applying Sharia principles provides not only a normative foundation for management practices but also cultivates an ethical, professional, and sustainable organizational culture. Integrating justice, trustworthiness, excellence, responsibility, and transparency in retail HRM enhances service quality, builds public trust, and supports business sustainability. Therefore, the integration of Sharia values into modern management contributes significantly both academically and practically, serving as a guideline for retail managers to develop HRM systems that are fair, effective, and morally grounded.

This study aims to evaluate the application of environmental management accounting in the management of work programs at the Bangkalan Regency Environmental Agency. The research is motivated by increasing environmental problems, particularly waste volume and limited management facilities, while environmental management accounting has the potential to assist agencies in identifying, measuring, and reporting environmental costs as a basis for decision-making and public accountability. This study used a qualitative method with a case study approach at the Bangkalan Regency Environmental Agency. Data were collected through interviews, observations, and documentation studies. The results show that the Environmental Agency has implemented environmental management accounting, but its recording is still manual and does not separate environmental costs from general operational costs. This condition complicates cost evaluation and program impact assessment. Work program management has been structured and evaluated regularly, but performance measurement still focuses on output, not long-term environmental impact. Information transparency is also still limited to activity publications. Overall, the application of environmental accounting is at a basic stage and has not been fully integrated into the work program planning and evaluation process. The findings of this study provide theoretical and practical implications in the form of strengthening understanding of the role of environmental management accounting and the need to improve the work program recording and evaluation system at the Bangkalan Regency Environmental Agency.

This study aims to examine the implementation procedures and obstacles in the profit-sharing agreement of chicken farmers in Tunfeu Village, Nekamese District, Kupang Regency. The research employed an empirical legal method with a field research approach through interviews and documentation studies involving PT. Mitra Sinar Jaya and local chicken farmers. The findings indicate that the agreement is implemented through an inti-plasma partnership system, where the company provides chicks, feed, medicines, and technical guidance, while the farmers provide cages and manage livestock maintenance until harvest. The profit-sharing mechanism is carried out after operational costs are deducted from the harvest results. However, several obstacles were identified, including technical issues such as livestock diseases and extreme weather, administrative issues related to the lack of transparency in operational cost calculations and profit-sharing, and juridical issues caused by inconsistencies in the implementation of the agreement. The study concludes that the implementation of the profit-sharing agreement has not fully reflected the principles of justice and balance. Therefore, greater transparency and clearer arrangements regarding the rights and obligations of both parties are needed to establish a fair and sustainable partnership relationship.

The rapid development of AI-assisted programming has encouraged the emergence of vibe coding, an approach to software development in which developers focus more on formulating intentions, contexts, and constraints through prompts rather than writing code manually. However, existing evaluations of AI-generated code still tend to emphasize functional correctness and productivity, and therefore have not fully addressed the relationship between user intent, technical code reliability, and developers’ understanding of the generated artifacts. This study aims to propose a new evaluation method called TD-VCEM (Three-Dimensional Vibe Coding Evaluation Method) to assess vibe coding practices in a more comprehensive and auditable manner. The proposed method consists of three primary dimensions: Intent Alignment to evaluate the conformity of code with prompt requirements, Code Reliability to assess the technical quality of the generated code, and Developer Cognition to measure developers’ understanding of AI-generated code. TD-VCEM is designed through several stages, including prompt decomposition, prompt-to-code traceability matrix, code reliability assessment, and developer cognition evaluation. Each dimension employs indicator-based scoring rubrics normalized on a scale of 0–100, enabling the construction of a Vibe Coding Evaluation Score (VCES). This study does not present empirical experimental results; instead, it offers a methodological framework that can serve as a foundation for evaluating AI-generated code in modern software engineering environments. The proposed TD-VCEM is expected to improve review process transparency, reduce security risks, strengthen software maintainability, and ensure that developers maintain control and understanding of AI-generated code artifacts.

This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.

This study aims to analyze the legal regulation of joint ventures in Indonesia as a form of Foreign Direct Investment (FDI) implemented through Limited Liability Companies based on Law Number 25 of 2007 concerning Investment, Law Number 40 of 2007 concerning Limited Liability Companies, and the Indonesian Civil Code. The research employs a normative legal method with a library research approach to examine legal provisions and concepts related to cooperation between foreign investors and domestic parties. The findings indicate the existence of structural imbalances between the parties, where foreign investors possess advantages in capital, technology, business experience, and access to information, resulting in asymmetrical bargaining power. This condition may lead to domination in decision-making, information gaps, and potential exploitation of domestic parties. Furthermore, existing legal protection is considered insufficient to fully implement the principle of equitable bargaining. Therefore, this study proposes a normative reconstruction through the application of principles of balance of power, good faith, transparency, and proportionality in joint venture agreements. The study also recommends preventive supervision through mandatory due diligence by the Financial Services Authority and the Investment Coordinating Board, including the standardization of contractual clauses and disclosure obligations, in order to create fair, sustainable joint venture relationships that protect national interests.

This study examines the effectiveness of collaborative governance at the Benowo Waste to Energy facility following the 2025 Surabaya administrative court ruling. The facility represents a policy paradox where the success of the public private partnership scheme in attracting hundreds of billions of rupiah in investment is accompanied by escalating social conflicts and information transparency disputes. Utilizing a descriptive qualitative method based on field research this study dissects the collaborative failure through the theoretical framework of Ansell and Gash. Data collection was conducted through in depth interviews with government officials private operators environmental activists and affected residents. The analysis results indicate that the collaboration failed structurally due to severe power asymmetry since the initial planning phase. This failure was exacerbated by a flawed institutional design that legitimized bureaucratic information centralism and the dysfunction of facilitative leadership by the local government which prioritized investment stability over the fulfillment of citizens ecological rights. Ultimately the interaction process at the grassroots level was reduced to a transactional relationship where corporate social responsibility programs were merely used as instruments of social pacification to suppress temporary protests. This research concludes that the Benowo facility operates under a highly fragile closed governance model that sacrifices public legitimacy. As a solution the researcher recommends the need for an institutional design reconstruction that integrates guarantees of environmental justice and mandatory independent information transparency in future green infrastructure projects.

The phenomenon of radical transparency in the Bottled Drinking Water (AMDK) industry in 2025 triggered a reputation crisis and a massive erosion of customer loyalty. This crisis began with negative sentiment on social media that led to surprise inspections by regulatory authorities of the industry leader's "Mountain Spring" claim. The unpreparedness of the communication infrastructure in presenting technical data in real time led to a decline in brand image and a significant correction in market share to a critical figure of 47.4%. This article aims to formulate a conceptual framework for adaptive and data-driven PR presentation techniques through the integration of real-time data visualization and narrative reframing strategies. The method used is a descriptive conceptual analysis by evaluating the chronology of incidents and PR responses during the crisis. The analysis results show that unidirectional communication patterns and static presentation materials are deemed to fail to face viral and spontaneous public audits in the digital space. As a theoretical and practical contribution, this article proposes a new model, The Spontaneous Technical Presentation Model, and recommendations for the development of a Crisis Presentation Kit for the FMCG industry. Through a theoretical approach that expands the theory of Image Restoration, this study confirms that corporate image restoration in the digital era is highly dependent on the precision and transparency of visual data presented during field qualification

In the education system, learning evaluation plays a fundamental role in measuring students' academic competency achievement. This study was designed to comprehensively examine the importance of high-quality learning instruments and the strategic role of assessment frameworks in ensuring the instrument's alignment with the formulated learning objectives. A qualitative, descriptive approach based on a literature review was used. The study's findings indicate that assessment frameworks serve as a framework or blueprint capable of validly and reliably mapping competencies, material coverage, and assessment weighting. Systematic implementation of assessment frameworks has been proven to increase the transparency and accountability of evaluations, while also supporting educators in integrating Islamic values ​​into the context of Islamic Religious Education (PAI). However, its implementation still faces obstacles, including limited teacher competency in developing Higher Order Thinking Skills (HOTS)-based questions, as well as constraints related to time and resource availability.

This research aims to develop an information system for the Imam Malik Koppe Mosque in Darma Village, Polewali District, Polewali Mandar Regency, utilizing the eMasjid platform as a solution for digitally managing mosque activities. The problem faced was the suboptimal recording of activity data, financial data, and service information for the congregation. The system development method used the Waterfall model, which consists of needs analysis, system design, implementation, testing, and maintenance. The result of this research is a mosque information system capable of presenting information on activities, financial data, reports, and communication between administrators more efficiently, transparently, and accountably. This system is expected to be an effective and user-friendly means of digitizing mosque management.

The smart city concept has emerged as a primary solution to address various global urbanization challenges. However, its implementation in developing countries frequently encounters unique obstacles, such as limited infrastructure, constrained budgets, and varying levels of community readiness. This study aims to identify and analyze the critical success factors for smart city implementation in developing nations using a literature review approach. The research employs a Systematic Literature Review (SLR) method, adapting the PRISMA guidelines. Data collection was conducted by screening scientific articles from leading academic databases published over the last five years. The review results indicate that the success of a smart city in developing contexts does not rely solely on technological advancement. There are four primary dimensions acting as determinants: (1) the governance dimension, encompassing regulatory support and bureaucratic transparency; (2) the technological infrastructure dimension, involving equitable internet access and centralized data integration; (3) the human resources dimension, focusing on the digital literacy of citizens and government apparatus; and (4) the financial dimension, which includes innovative financing models and public-private partnerships. The conclusion of this review emphasizes that cross-sector collaboration and strong leadership commitment remain the most crucial foundations. These findings are expected to provide a strategic reference framework for local governments in designing more sustainable and targeted smart city roadmaps.

This study aims to analyze the digital communication strategy of Arrahmah Tour in building pilgrims’ trust through digital media. This research employs a qualitative approach with a case study method. Data were collected through interviews, observation of the company’s official digital media, particularly the website Arrahmah Tour, and documentation of various digital contents such as company profiles, travel packages, pilgrims’ testimonials, and service information. Data analysis was conducted using a descriptive-qualitative technique focusing on identifying patterns of digital communication strategies in building trust. The findings show that Arrahmah Tour implements a digital communication strategy focused on building digital trust through three main elements: information transparency, social proof, and communication consistency. Digital media functions not only as a promotional tool but also as an organizational legitimacy instrument and a mechanism for reducing perceived risk among prospective pilgrims. The company’s website serves as an information hub as well as a primary reference in the decision-making process. Thus, the implemented digital communication strategy significantly contributes to building pilgrims’ trust in the context of high uncertainty within the Umrah travel industry.