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This study seeks to examine the legal vacuum surrounding regional head elections that feature only a single candidate, as well as the legal implications that arise from this scenario. In a democratic system, the principle of popular sovereignty necessitates a fair and free electoral process; however, the absence of clear regulations for regional head elections with a solitary candidate can jeopardize the integrity of this principle. Employing a normative legal methodology with both legislative and conceptual approaches, this study investigates various regulations that govern regional head elections and assesses how this legal vacuum impacts the electoral process and the constitutional rights of citizens. Additionally, the study identifies several strategies to address the legal vacuum, which include establishing clear legal provisions for the election process involving a single candidate, implementing a plebiscite mechanism, and enhancing transparency throughout the electoral process. The findings suggest that a more definitive and explicit legal framework is essential to uphold the principle of popular sovereignty in regional head elections featuring a single candidate. 

Sharia accounting is an accounting system that is based on sharia principles that apply in Islamic law. The need for implementing sharia accounting has increased along with the development of the sharia economy in various countries, including Indonesia. The aim of this research is to identify and develop the application of sharia accounting practices and theories to make them more relevant to the needs of modern information systems. By utilizing a qualitative approach through literature studies, this research analyzes how sharia accounting concepts can be applied in effective and efficient information systems. The research results show that a sharia accounting-based information system needs to consider aspects of transparency, accountability and justice in accordance with sharia values. The implementation of technology in the sharia accounting information system is expected to strengthen reporting mechanisms that are more accurate and accessible to various related parties.

Computer-based Accounting Information Systems (AIS) have become a vital element in managing organizational finances in the digital era. To explore the role and benefits of computer-based AIS in increasing efficiency, accuracy and transparency of financial reports. By integrating information technology in the accounting process, AIS enables real-time data collection, processing and analysis, thereby supporting faster and data-based decision making, while also identifying challenges faced in implementing AIS, such as user training needs and issues. data security. That computer-based AIS not only speeds up transaction recording and information management, but also increases collaboration between departments and allows for more accurate and timely reporting. Therefore, computer-based AIS has proven to be an important strategic tool for organizations to improve financial performance and competitiveness in increasingly competitive markets.

Public sector Financial Reporting has undergone changes in the standards used. Currently, ISAK 35 has been determined as a replacement for PSAK 45 which is oriented to the Non-Profit Entity Consortium Report. The XXX Foundation Jayapura City Branch is promoting computerization of financial reporting through MS Excel 2019. For this purpose, this community service is carried out to school principals and school treasurers (daily and BOS) in order to be able to produce computerized-based financial reports in accordance with ISAK 35 as a form of financial accountability and transparency within the XXX Foundation Jayapura City Branch. The results show that the Preparation of School Financial Statements through MS Excel 2019 Media has succeeded in achieving its main goal, which is to increase participants' understanding of ISAK 35 accounting standards and their practical application in compiling financial statements using MS Excel. This activity contributes in the form of increasing transparency and accountability in the preparation of reports, improving participants' ability to understand and implement accounting standards, and increasing public trust and supporting the school's operational and strategic success.

This article examines the impact of artificial intelligence (AI) on human rights, focusing on issues such as discrimination, transparency, and accountability. The research analyzes AI applications in areas like law enforcement, employment, and social media, evaluating how AI can both enhance and threaten human rights. The study calls for the development of AI regulations that uphold human rights principles and prevent misuse.

This study aims to examine the role of Islamic accounting in the muamalah perspective as an important instrument in promoting sustainable economic growth. Islamic accounting, which is based on the principles of fairness, transparency, and benefit, plays a role not only in recording financial transactions, but also in ensuring business practices are in accordance with Islamic law. In the context of muamalah, principles such as the prohibition of riba, gharar, and maisir encourage the creation of a fair and stable economic system. This research uses the literature review method by analyzing relevant theories and previous research. The results of the study show that the implementation of Islamic accounting not only provides benefits for business people, but also contributes to sustainable development goals, such as poverty reduction, social welfare improvement, and environmental preservation. Thus, the application of Islamic accounting in muamalah practice can be a holistic solution to realize sustainable and equitable economic growth.

The background of this study is based on the challenges currently being faced by the Indonesian financial sector in terms of transparency and trust. Various cases that often occur such as data manipulation, fraud, and lack of accountability in the financial transaction process have drastically reduced public trust in financial institutions. Blockchain technology here is present as one of the potential solutions to overcome this problem, by offering a decentralized, transparent, and immutable financial recording system. This study aims to analyze the implementation of blockchain technology in increasing transparency and trust in the Indonesian financial sector. The research method used is qualitative with the Systematic Literature Review (SLR) approach. This research was conducted by collecting and analyzing relevant literature related to the implementation of blockchain in the financial sector, especially in Indonesia. The analysis process was carried out using the content analysis method in order to identify the benefits, challenges, and impacts of blockchain implementation on transparency and public trust. The results of the study show that blockchain has great potential in increasing transparency in the financial sector, by reducing the risk of data manipulation and increasing operational efficiency. However, several challenges are still faced, such as inadequate regulations, uneven technological infrastructure, and low digital literacy in the community. This study emphasizes the need for collaboration between the government, financial institutions, and the community to create an ecosystem that supports the widespread adoption of blockchain technology. With a collaborative approach, blockchain is expected to contribute significantly to strengthening a more transparent, accountable, and highly competitive financial ecosystem in the future. In addition, this study provides an understanding of the readiness of the Indonesian financial sector in facing technological changes and innovation opportunities in the future.

Manual jimpitan financial management in RT 03 RW 01 Ngaresrejo Village, Sidoarjo Regency faces problems of inaccurate recording and lack of transparency to residents. The purpose of this community service is to improve the efficiency and transparency of jimpitan financial management through training and implementation of a digital accounting recording system. The method used is the Asset-Based Community Development (ABCD) method and includes several stages such as identifying needs, preparing training materials, implementing workshops, and direct assistance in using the system. The results of this program show that RT administrators can use the digital system well, increasing the accuracy and transparency of financial reports. The main contribution of this program is the application of digital technology in community financial management, which has the potential to be a model for other RTs. This innovation not only simplifies the administrative process but also strengthens community trust in fund management.

This study examines pricing mechanisms in the buffet system at Wisma Tamu Al Ishlah Restaurant from the perspective of Islamic economic justice principles. This research is crucial given the limited studies that analyze buffet pricing practices from an Islamic economic perspective, particularly in a pesantren (Islamic boarding school) environment. This research adopts a qualitative approach with field research methods, utilizing interviews, observations, and documentation for data collection. The findings indicate that the pricing mechanism at Al Ishlah Restaurant employs a cost-based method, setting prices based on raw material costs, capital, operational expenses, and production services, adjusted according to the types of food selected by customers. Generally, the pricing practices at Wisma Tamu Al Ishlah Restaurant align with Islamic economic justice principles, ensuring that no party is disadvantaged and upholding honesty in transactions. Prices are established through mutual agreement between the restaurant and the customer, ensuring fairness. However, price transparency presents a challenge that could affect consumer perceptions. This research contributes to the development of Islamic economic theory in the culinary business context and provides recommendations to enhance justice in buffet pricing..

Land acquisition for public interest often gives rise to various legal issues, including disputes between the government, landowners, and other interested parties. These disputes typically revolve around compensation, the acquisition process, and legal certainty. This article aims to analyze the examination mechanism for specific disputes arising from land acquisition for public purposes, by reviewing relevant laws and regulations. The research employs a normative juridical approach to examine statutes, regulations, and court decisions related to land dispute resolution. The findings indicate that although regulations governing dispute resolution mechanisms exist, their implementation often faces challenges, such as unclear compensation values and lack of transparency in the land acquisition process. Therefore, regulatory reforms and increased oversight are necessary to ensure justice and legal certainty for all involved parties.  

This study employs a quantitative methodology to evaluate the impact of financial report quality on performance accountability within the Regional Financial Management Agency of Mamasa Regency. Data was collected through a structured questionnaire distributed to all agency employees, ensuring a comprehensive understanding of their perspectives. The analysis utilized hypothesis testing and basic linear regression to derive meaningful conclusions from the data collected. The sample for this investigation comprised all 52 employees from the Regional Financial Management Agency, allowing for an inclusive representation of the population. The results of the hypothesis test yielded a significance value (Sig.) of 0.001, which is less than the threshold of 0.05. This statistical finding leads to the conclusion that the quality of financial reports (variable X) significantly influences performance accountability (variable Y) in the agency. These findings underscore the importance of maintaining high standards in financial reporting, as it directly correlates with enhanced accountability in performance. The study highlights the need for continuous improvement in financial report quality to foster greater transparency and responsibility within public financial management practices.

Transparency and accountability are essential principles in good governance. However, there are still many challenges in achieving transparency and accountability within bureaucratic environments. This study aims to: 1) investigate the level of information openness and decision-making processes in government agencies; 2) identify best practices for enhancing transparency and accountability in bureaucracy; and 3) analyze the impact of transparency and accountability on public trust in the government. This research employs a qualitative approach using case study methods. Data was collected through in-depth interviews, document analysis, and observations in several central and regional government agencies. The results indicate that most government agencies have not yet optimized the implementation of public information openness principles. Decision-making processes tend to remain closed. However, some agencies have demonstrated good practices in enhancing transparency and accountability, such as using information technology, community involvement, and implementing effective complaint systems. The study also found that higher levels of transparency and accountability in bureaucracy correspond to higher levels of public trust in the government. This research concludes that transparency and accountability are crucial prerequisites for government bureaucracy to build public trust. Systematic and sustained efforts are needed to strengthen transparency and accountability practices within bureaucratic environments.

Salary reform as a structural improvement in a company’s compensation system is a widely applied strategy to enhance employee motivation and performance. Compensation policies that are responsive to employee needs are expected to create a work environment that supports productivity, where intrinsic motivation can be strengthened through fair and proportional rewards. This study aims to explore the extent of the influence of salary reform on improving employee motivation and performance within organizations by using a literature review method. Based on analyses of previous studies, it was found that salary reform not only plays a significant role in fostering employees' intrinsic motivation but also impacts the overall productivity of the organization. Reforms that include salary structure adjustments, performance-based incentives, and increased transparency in compensation management have proven effective in reducing disparities, enhancing loyalty, and improving workplace climate. These findings strongly imply that management should continuously develop adaptive compensation policies focused on employee needs and well-being, with the aim of optimally contributing to achieving the company’s strategic goals and enhancing organizational competitiveness.

The application of blockchain technology in waqf and zakat management offers an innovative solution to enhance transparency and accountability in religious fund management. In the context of Islamic economics, zakat and waqf play a crucial role in wealth redistribution and social welfare. However, challenges such as lack of transparency, inefficient reporting systems, and potential fund mismanagement remain significant obstacles. This study aims to analyze how blockchain technology can be utilized to improve the effectiveness of zakat and waqf management. Using a qualitative approach, this research explores the key benefits of blockchain, including decentralized transaction recording, smart contract utilization, and reduced data manipulation risks. The findings indicate that blockchain implementation can increase public trust, accelerate distribution processes, and enhance accountability in zakat and waqf institutions. Nevertheless, challenges such as technological infrastructure limitations and regulatory constraints must be addressed to ensure the optimal adoption of blockchain within the Islamic financial system.

This study examines the impact of CEO education on Corporate Social Responsibility disclosure in Indonesian banks, with a focus on the role of CEO characteristics in shaping corporate social practices. Using data from banks listed on the Indonesia Stock Exchange, the study explores the relationship between CEO education level, CEO background in finance, and CSR disclosure, applying the Upper Echelons Theory (UET) to explain how CEO characteristics influence corporate decision-making. The findings reveal a significant positive relationship between CEO education level and CSR disclosure, suggesting that CEOs with higher education are more likely to lead firms that disclose comprehensive CSR information. Conversely, CEOs with a finance background were found to have a negative impact on CSR disclosure, indicating a preference for financial performance over social responsibility. Additionally, company size was found to significantly influence CSR disclosure, with larger companies more likely to engage in CSR reporting. The study contributes to the growing body of literature on CSR disclosure by highlighting the role of CEO education in shaping corporate transparency, particularly in the banking sector. The findings also underscore the need for a balanced perspective in leadership, where a broader commitment to social responsibility and sustainability complements financial expertise.  

The administration of government in Indonesia is based on a systemic approach which includes a central government system, called the government, as well as a regional government system. In the practice of government administration, there are concepts of centralization and decentralization that regulate the relationship between central and regional governments. The concept of centralization reflects the characteristic where all authority for administering government is centered in the central government, while the concept of decentralization shows the characteristic where some authority for government affairs, which was previously the responsibility of the central government, is delegated to regional governments . According to Law Number 23 of 2014 concerning Regional Government, the Regional People's Representative Council (DPRD) has a clear position as an integral regional people's representative institution in the administration of government at the local level. DPRD is not just a representative institution, but is also an inseparable part of the regional government structure. The function of the DPRD includes three main aspects, namely legislation, budgeting and supervision. (Kasenda et al., 2020). In an effort to realize this target, the Regional People's Representative Council (DPRD) needs to take concrete steps that can optimally strengthen its role in the context of regional government. The APBD is the implementation of the people's wishes for the government through the DPRD to improve welfare and services to the community. APBD is also the regional government's annual financial planning which is approved by the DPRD and made into policy through regional regulations. As a legislative institution, the DPRD has the responsibility to supervise the use of the budget and the implementation of regional government programs. Effective supervision is expected to increase transparency, accountability, and ensure that the benefits of the programs designed are truly felt by the community, especially those who need it most. Based on this description, the author is interested in conducting further research on the function of the Deli Serdang Regency DPRD in implementing the Regional Revenue and Expenditure Budget in the Development Sector. In formulating regional government policies, both from the executive and legislative branches, the orientation is to pay attention to the welfare of the people. Based on the results of the analysis and discussion, the conclusion is that direct supervision has a positive and significant effect on the effectiveness of supervision. Direct supervision has a positive and significant effect on APBD implementation. Indirect supervision has a positive and significant effect on the effectiveness of supervision. Indirect supervision has a positive and significant effect on APBD implementation. The effectiveness of supervision has a positive and significant effect on APBD implementation. Direct supervision has a positive and significant effect on APBD implementation through the effectiveness of supervision. Indirect supervision has a positive and significant effect on APBD implementation through the effectiveness of supervision.

This study aims to comprehensively explore the implementation of collateral auctions at Pegadaian Syariah KM.6.5 Bengkulu Branch. Pegadaian Syariah provides financing services based on sharia principles with collateral of valuable goods. When customers fail to repay loans within the specified period, the Islamic pawnshop uses collateral auctions as a last resort to protect the financial rights of the institution. This study analyzes the auction procedures implemented, the obstacles faced, and the impact of auctions on customers. The research method is qualitative descriptive, involving observation, interviews with pawnshops, and document analysis. The results of the study indicate that auctions at Islamic pawnshops follow the principles of fairness, transparency, and sharia; however, challenges such as determining optimal prices and customer education are still obstacles that need to be considered.

This study examines the asbab al-nuzul of Q.S. al-Baqarah (2):220 and its relevance to the concept of orphan care in Islamic thought. Employing a library research method with a qualitative-descriptive approach, the study analyzes the Qur’anic text, classical tafsir works (such as al-Tabari, Ibn Kathir, and al-Qurtubi), authoritative asbab al-nuzul sources (al-Waḥidi and al-Suyuti), as well as contemporary scholarly literature and recent journal articles (2020–2024). The findings indicate that Q.S. al-Baqarah (2):220 was revealed as a corrective response to the excessive caution among the Companions following stern warnings against unjust consumption of orphans’ property. The verse emphasizes the principle of islaḥ (reform and welfare) as the primary criterion for interactions with orphans. A thematic reading, complemented by related verses such as Q.S. al-Nisa’ (4):2 and (4):10 and Q.S. al-Duha (93):9, demonstrates that orphan care in Islam integrates legal, ethical, psychological, and social dimensions, prioritizing dignity and social integration over isolation. Contemporary studies further affirm the relevance of this verse to modern child protection principles, particularly the best interest of the child and family-based care models. This study recommends the development of orphan care policies rooted in family and community-based approaches, guided by trustworthiness, transparency, and holistic welfare.  

Corruption is one of the biggest challenges for many companies in various industries. Implementing an anti-corruption policy is an important step in maintaining integrity, reputation and continuity of the institution. This article explains how companies can design and implement effective anti-corruption policies. Key elements of this policy include employee training, internal audits, transparency of business processes, and the application of strict sanctions for violations. Furthermore, a culture of integrity in the work environment must be built through good examples from top management. Technology can also facilitate monitoring and oversight and reduce the risk of corruption. With strict guidelines and the support of all stakeholders within the company, anti-corruption efforts can be implemented more effectively and help companies achieve sustainable growth.

This research aims to analyze the effectiveness of the employee performance appraisal system  at PT. Flypower, a company engaged in the production of badminton equipment since 2002 employee performance appraisal is an important component in human resource management, which involves evaluating employee contributions to achieving company goals through assessing achievements identifying strengths and weaknesses and providing feedback. This research uses a descriptive qualitative approach method. This method is used to describe phenomena related to human resource management and to understand the meaning contained in employee experiences related  to the assessment system implemented data was collected through in-depth interviews participatory observation, and analysis of relevant documents, as many as 20 employees were involved as respondents to get a comprehensive perspective on the existing assessment system. The research results show that the performance appraisal system at PT. Flypower has experienced a development from a simple assessment method to a more structured system based on document analysis, in line with the implementation of the ISO 9001 standard. Transparency and regular feedback contribute positively to employee motivation. However, there are several weaknesses, such as a lack of clarity in the assessment criteria which can hinder employee understanding. This research recommends improvements in the communication of assessment criteria and the provision of understanding resources to support achievement of performance targets.