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The digitalization of philanthropic da'wah management has brought about a fundamental change in the way da'wah institutions manage philanthropic activities. By using a digital platform, these philanthropic da'wah institutions can reach a wider audience, increase transparency, and strengthen relationships with donors and the general public. However, this digitalization also brings challenges such as intense competition, demands for high professionalism and accountability, and data security risks. The opportunities for digitalization of philanthropic da'wah management include increasing reach and accessibility, operational efficiency, transparency and accountability, innovation in da'wah programs, and improving relationships with donors. Meanwhile, the challenges faced include intense competition, demands for high professionalism and accountability, and data security risks. Therefore, philanthropic da'wah institutions need to have adaptive and innovative strategies to increase the effectiveness and efficiency of philanthropic da'wah activities in the modern era.

This study investigates the role of Islamic social finance in supporting green economy development across Muslim-majority countries. Islamic social finance instruments, including zakat, waqf, and sadaqah, are designed to redistribute wealth ethically and address social inequalities, while also offering potential for financing environmentally sustainable projects. Using a quantitative research design and econometric modeling with panel data, the study analyzes the impact of these instruments on environmental performance indicators such as the Green Economy Index (GEI) and Environmental Performance Index (EPI). Secondary data are collected from international sources including the OIC Statistical Database, the World Bank, and the Islamic Development Bank, covering selected countries such as Indonesia, Malaysia, Saudi Arabia, Turkey, Pakistan, and Egypt. The analysis includes independent variables representing zakat distribution, waqf assets, and sadaqah volume, with control variables including GDP per capita, governance indicators, and population growth. Descriptive statistics reveal substantial variation in Islamic social finance and environmental performance across countries, indicating the importance of institutional governance and policy integration. Econometric results demonstrate a positive correlation between zakat and waqf development and environmental performance, while sadaqah contributes positively but to a lesser extent. These findings suggest that Islamic social finance can directly support environmental projects, including renewable energy initiatives, sustainable agriculture, and green infrastructure, complementing conventional fiscal tools. The study highlights the advantages of Islamic social finance in promoting justice, sustainability, and ethical allocation of resources, and it emphasizes the need to integrate green objectives into zakat and waqf operational frameworks. Policy recommendations include mainstreaming Islamic social finance into national green policies, enhancing governance and transparency, and encouraging cross-sector collaboration between financial institutions and environmental agencies. Future research is suggested to explore micro-level impacts on household and community environmental behaviors and to conduct comparative studies across regions. Overall, the study underscores the potential of Islamic social finance as a faith-driven, socially inclusive, and environmentally sustainable mechanism for supporting long-term green economic development.

This article discusses the development of an internal control system as an effort to overcome the risk of fraud in the company. Through in-depth analysis of existing policies, procedures and practices, this research identifies key elements that can strengthen organizational integrity. Using a case study approach, this article shows how implementing effective controls, employee training, and reporting mechanisms can increase transparency and accountability. The results of this research conclude that a comprehensive internal control system not only reduces the risk of corruption, but also encourages an ethical culture in the work environment, thereby supporting the company's sustainability and reputation.

Corruption problems have occurred involving members of the Surabaya City DPRD, the defendant Syaiful Aidy, S.H. Setiawan offered a profit sharing of 10%-15% to the defendant Syaiful Aidy, S.H. The results of the corruption trial committed by the defendant Syaiful Aidy, S.H have been decided with the verdict number 131/Pid.Sus/TPK/2019/PN.SBY. Public concerns and declining trust in government financial management are caused by the many individuals involved in corrupt practices. The existence of the Blockchain Open Ledger System provides a solution for financial management that aims to reduce the number of corruption in Indonesia. In this research, the method used is a literature review that refers to previous studies listed in journals and articles. The results of this study show that the defendant has violated 4 elements (1) Every individual (2) which aims to benefit themselves, others, or a corporate entity (3) by abusing the authority, opportunity, or resources they have due to their position or position (4) can harm the state's finances or economy. A blockchain system can serve as a preventive measure in the management of the state's financial budget by providing clear transparency regarding the flow of funds. This allows the public to monitor the movement of the budget directly, so that in the event of irregularities or discrepancies, the perpetrators and problems can be identified.

This research is motivated by the need for PT Sumi Indo Kabel Tbk to manage foreign currency transactions in line with the increase in international trade and exchange rate fluctuations. Foreign currency transactions can affect the company's financial statements, especially in the recognition of profit or loss due to changes in exchange rates. The purpose of this study is to analyze the application of foreign currency transaction accounting at PT Sumi Indo Kabel Tbk based on Statement of Financial Accounting Standards (PSAK) 221 on the Effect of Changes in Foreign Exchange Rates. The research method used is descriptive quantitative, using secondary data obtained from the company's annual financial statements. The results showed that PT Sumi Indo Kabel Tbk has implemented PSAK 221 properly, recorded foreign currency transactions at the prevailing exchange rate and recognized the exchange difference in the income statement. However, the company still faces the risk of significant exchange rate fluctuations, which requires a more comprehensive risk management strategy. The conclusion of this study is that consistent implementation of PSAK 221 can help companies improve the transparency of financial statements and reduce the negative impact of exchange rate fluctuations on financial performance..

This study aims to analyze the application of sharia accounting in business practices in sharia-based entities. The approach used is descriptive qualitative, with in-depth interview methods and document analysis as data collection tools. The results of the study indicate that the application of sharia accounting in the entities studied has reflected sharia principles, such as fairness, transparency, and social responsibility. However, there are obstacles in the implementation, such as limited human resources who understand sharia accounting in depth. This study is expected to contribute to the development of sharia accounting practices in Indonesia.

Preventing acts of corruption in the office environment involves a series of strategic steps to create a culture of transparency and accountability. These efforts include implementing a code of ethics, training on integrity, and strict supervision of the decision-making process. In addition, the application of information technology to monitor financial transactions and reports can help detect potential fraud. By building awareness and commitment of all employees towards preventing corruption, organizations can increase public trust and create a healthier work environment. Preventing acts of corruption in the office environment is a crucial step in creating good governance and improving institutional integrity. Corruption can hinder economic growth and damage public trust. To prevent this, a comprehensive approach is needed, including implementing transparency policies, strengthening supervisory systems, and ethical education for employees. In addition, an organizational culture that supports openness and accountability must be built. This research discusses effective strategies that can be implemented to minimize the risk of corruption, including the use of information technology and participation in community oversight. The results are expected to provide recommendations for government and private agencies in strengthening efforts to prevent corruption

Corruption is a global issue that significantly impacts social, economic, and political aspects, particularly in developing countries like Indonesia. It undermines public trust in government institutions and contributes to social injustice, slowing economic growth and hindering overall welfare. This paper focuses on preventing corruption among the younger generation, highlighting key measures such as anti-corruption education in schools, the effective use of social media campaigns, and necessary reforms in law enforcement. By instilling values of integrity and responsibility early on, educational institutions can help shape future leaders who are prepared to combat corruption. Additionally, the effective use of social media platforms like Instagram, TikTok, and YouTube can engage the younger generation through creative and interactive content, fostering awareness and encouraging active participation in anti-corruption efforts. Reforming law enforcement to impose stricter penalties on corrupt individuals and providing protection for whistleblowers are crucial to creating a deterrent effect. Ultimately, a comprehensive approach involving education, technology, and legal reform can empower the younger generation to promote transparency and integrity, contributing to a corruption-free society and a stronger foundation for the nation’s future

The aim of the research is to study the impact of sustainability disclosure on financial performance transparency by applying it to a sample of Iraqi banks listed on the Iraq Stock Exchange (Al-Ahli Bank of Iraq, Gulf Commercial Bank, Mansour Investment Bank, Baghdad Bank), and sustainability disclosure was measured through the index (social disclosures, environmental disclosures, economic disclosures), and to achieve the objectives and hypothesis of the research, (178) questionnaires were distributed to bank employees, while the multiple regression method was used to test the impact of sustainability disclosure on financial performance transparency, and the research results reached the existence of banks' disclosure of sustainability aspects in their reports, which increases the awareness, perception and confidence of users of these reports, and increases the transparency of their financial performance and efficiency, in addition to the fact that banks with high profitability are more likely to apply the sustainability report in order to increase the transparency of their financial performance, in addition to the bank's economic and financial capabilities and size, confirming its need to prepare sustainability disclosure reports in order to increase investor confidence, which in turn leads to increasing the transparency of sustainability disclosure and improving its financial performance.

The candidate threshold policy for regional heads in Indonesia aims to enhance candidate quality through significant political support. However, the implementation of this policy often negatively impacts political participation and competition at the local level. This study aims to analyze the effects of the candidate threshold policy on the number of candidates, the dominance of major parties, and the quality of local democracy. The research employs legal research methods, including literature review and policy analysis with a qualitative approach. The findings indicate that the threshold policy leads to a decrease in the number of candidates, strengthens the dominance of major parties, and reduces healthy political competition. Recommended policy reforms include lowering the threshold, providing support for independent candidates, increasing transparency, conducting periodic evaluations, and enhancing political education. The implications of these findings highlight the need for policy adjustments to create a more equitable and effective election process and to strengthen the quality of local democracy.

This community service project aims to socialize the importance of implementing Standard Operating Procedures (SOP) to enhance efficiency, transparency, and accountability in the management of Village Funds in Pasir Putih Village, Nagawutung District. Using an information board as a communication medium, village officials, the Village Consultative Body (BPD), and the community were involved participatively in the planning and implementation of the socialization process. As a result, the activity successfully increased public understanding and awareness of the importance of information transparency in the management of Village Funds, while also encouraging transparent behavior from village officials. The participatory approach proved effective in fostering more transparent and accountable village governance.

This article discusses the crucial role of security guards and canteen vendors in building anti-corruption character among the youth in educational environments. In an era where corruption poses a serious problem across various sectors, character education based on anti-corruption values becomes imperative. Security guards, as the frontline protectors in schools, serve not only to maintain security but also to exemplify good behavior for students. Meanwhile, canteen vendors can influence students' attitudes toward integrity and transparency through honest business practices. Through the collaboration of both parties, it is hoped that a conducive school environment for instilling anti-corruption values can be created. The conclusion of this article is that the active involvement of security guards and canteen vendors significantly contributes to shaping students' anti-corruption character. Recommendations include the need for training and socialization regarding anti-corruption values for both parties to enhance their roles in character education.

This study aims to analyze the financial planning and management in Glagahwero Village, Panti Subdistrict, Jember Regency. Based on the Village Law and related regulations such as Ministry of Home Affairs Regulation (Permendagri) No. 20 of 2018 and No. 114 of 2014, this research highlights the steps involved in the planning, execution, and reporting of village finances. A qualitative approach was used with a case study involving interviews with village officials and analysis of relevant documents. The results show that the village's financial planning aligns with current regulations, though challenges remain in its implementation, such as limited understanding of new regulations among village officials and social issues related to the use of private land. This study emphasizes the importance of improving regulatory understanding and increasing community participation in the village financial planning process to achieve optimal transparency and accountability.

Corruption is a serious challenge faced by Indonesia especially Bandar Lampung city, hampering development, undermining public institutions, and reducing public trust in the government. Efforts to prevent and address corruption are not only the responsibility of state institutions, but also require the active participation of various stakeholders, including civil society, the private sector, and the media. This article highlights the importance of collaboration between stakeholders in preventing and addressing corruption. By analyzing various collaborative initiatives that have been successfully implemented in several regions in Indonesia, this article shows that citizen involvement can strengthen the effectiveness of anti-corruption policies, increase transparency, and encourage public accountability. The role of citizens is crucial as social monitors who participate in monitoring the implementation of anti-corruption policies and programs implemented by the government. The success of efforts to eradicate corruption is also determined by the synergy between related institutions and the active involvement of the community. With organized and mutually supportive cooperation, it is hoped that efforts to prevent and handle corruption can be more effective and sustainable, thus strengthening clean and accountable governance in Bandar Lampung City.

Corruption is one of the most destructive social, political and economic problems in various countries. Corruption is also a serious problem faced by all countries in the world, and Indonesia is one of them. Corruption is not only an act that violates the law, but also violates moral values, destroys trust, and hinders domestic progress. Efforts to eradicate corruption in Indonesia have been carried out in various ways, but until now corruption still occurs in various ways and is carried out by different political parties and institutions. Corruption poses several dangers, including threats to society, individuals, the younger generation, politics and the country's economy. In Law Number 31 of 1999, criminal acts of corruption are classified into the following categories: financial damage, bribery, embezzlement from public office, extortion, fraud, procurement disputes, gratification. Eradicating corruption requires integrated law enforcement, international cooperation and harmonious regulations. Not only international cooperation, but increasing effectiveness in preventing corruption, community involvement is needed. Public participation in supervision and stricter law enforcement can create an anti-corruption system. By involving the community we can strengthen transparency and minimize acts of corruption

Ethics and integrity play a crucial role in creating an academic environment free from corrupt practices. As a center of learning, the campus should serve as a model for its students in upholding high moral and ethical standards. This article aims to highlight the importance of ethics and integrity as fundamental pillars in efforts to prevent corruption within the academic setting, such as on campus. Through a qualitative approach, data were collected from interviews with two campus workers—a canteen staff member and a parking attendant—who frequently interact indirectly with students and staff. These interviews explore their perspectives on the importance of being honest, responsible, and disciplined in their daily work. The findings show that even though they are not involved in academic activities, both workers contribute significantly to fostering an anti-corruption culture on campus. The canteen staff emphasized the importance of transparency in setting food prices to maintain students' trust, while the parking attendant stressed the need for discipline and order in managing the parking system to prevent irregularities. This article also examines how simple ethical behaviors, such as honesty in transactions and adherence to rules, can have a substantial impact on creating an integrity-driven campus environment. Therefore, the implementation of ethics and integrity is not solely the responsibility of academics but also of every element of the campus community without exception. In conclusion, strengthening the culture of ethics and integrity across all aspects of campus life is an essential part of a sustainable strategy to prevent corruption.

This study aims to analyze the implementation of the Interpretation of Financial Accounting Standards (ISAK) 35 in the preparation of financial statements at the People's Coalition for Fisheries Justice (KIARA) NGO and to evaluate the effectiveness of the SANGO Professional accounting software. This research is motivated by the need to enhance transparency and accountability in the financial management of NGOs in accordance with applicable accounting standards. The research method used is descriptive qualitative, with primary data obtained through interviews and participatory observation. Secondary data were taken from KIARA's 2023 financial statements. The results show that KIARA has successfully implemented ISAK 35 in the preparation of its financial statements since 2022. The use of SANGO Professional has helped KIARA in recording financial transactions in a more structured and systematic manner. Additionally, this software facilitates the management of complex financial data, thereby minimizing recording errors. The conclusion of this study is that the implementation of ISAK 35 has improved the accuracy and transparency of KIARA's financial statements. SANGO Professional is effective in supporting financial management, but there is a need for feature enhancements to better support the optimal implementation of ISAK 35.

This study aims to analyze the effectiveness of Direct Cash Assistance (BLT) in preventing poverty in the village of Sungai Jering. The background of this research problem is the high poverty rate, which is a major challenge for local governments in improving community welfare. The BLT program is expected to provide direct economic support to poor and vulnerable families. The theoretical concepts underlying this research include transparency, community participation, supervision, justice, and social security. The research method used is qualitative, allowing researchers to understand phenomena holistically and deeply. Data were collected through in-depth interviews, observations, and document analysis involving BLT beneficiaries and other related parties. The results of the study show that the BLT program in Sungai Jering has succeeded in increasing the purchasing power of the community and providing economic stability for recipient families. This success is marked by active community participation in the monitoring and implementation of the program, as well as high transparency in the distribution of assistance. However, to improve the program's effectiveness, support in the form of long-term sustainable economic empowerment programs is needed. In conclusion, BLT can be an effective tool in poverty alleviation strategies if implemented well, with high accountability and strong community involvement. With the right policies, this program is expected to become a model for other villages in managing social assistance effectively.

Corruption is a major issue hindering the development of society and the economy in Indonesia. This study discusses the key steps in preventing corruption by emphasizing the importance of building integrity and transparency within the community. Through interviews with various individuals, insights were gained regarding public perceptions of corruption and the measures that can be taken to mitigate it. The findings indicate that education, the instillation of honesty values, and active community participation are crucial in creating an environment free from corruption. This research aims to contribute to the efforts in combating corruption in Indonesia.

Corruption action by police officers is part of law enforcement efforts aimed at preventing and eradicating corrupt practices that are detrimental to the state and society. Corruption, as a criminal act involving abuse of power for personal gain, requires a systematic approach and high integrity from law enforcement, including the police. This article discusses the role of the police in handling corruption cases, the challenges faced in the enforcement process, and the steps needed to increase the effectiveness of law enforcement against criminal acts of corruption. Through policy analysis and case studies, factors that influence the success of enforcement are identified, such as internal corruption, lack of transparency, and coordination between other law enforcement agencies. The conclusions of this research highlight the importance of reform in police institutions, special anti-corruption training, and increased external supervision to create a police force that is clean and has integrity in efforts to eradicate corruption.