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Accounting information systems are very important for companies because they can simplify operational activities and reduce uncertainty in decision making. This research aims to determine the use of the Jsmart application in the accounting information system at PDAM Mojokerto City. This research uses primary and secondary data with qualitative descriptive methods through observation, interviews and documentation. The research results show that the JSmart application used by PDAM Kota Mojokerto significantly increases accuracy, efficiency and transparency in calculating and determining billing costs. The application automates cost calculations, reduces manual errors and speeds up processes, thereby supporting strategic decision making and increasing customer satisfaction. JSmart has also proven effective in presenting accurate financial information and facilitating financial data analysis.

“Kelurahan” is a public administration area that is the spearhead of government, especially in the Walantaka District area and is obliged to fulfill the needs and rights of every citizen in the form of civil services available only at the Nyapah Village government office. In reality, the work unit is still not optimal in carrying out its duties and functions, especially in providing services to the community. The purpose of this community service is to provide information and education that can improve the quality of service of the Nyapah Village apparatus, by increasing the ability to master science and technology, so that the implementation of services to the community can reach the speed as possible easily and at low cost by prioritizing the interests and needs of the community. The method used is descriptive with a qualitative approach with data collection, both through interviews, observations, and documentation. This journal describes the Integrated Village Administration Service Development Model (PATEN) as part of digital public services and transparency to the community. The purpose of this digital public service survey is to provide convenience in the level of service satisfaction to the community carried out by the Nyapah Village apparatus.

This research aims to examine the influence of tax sanctions, tax knowledge, and transparency of financial reports on taxpayer compliance in women's cooperatives. This research is quantitative in type. The population in this study was the Mojosari District women's cooperative for the 2019-2023 period, totaling 20. The sampling technique used the purposive sampling method so that 14 respondents were obtained. This research uses primary data obtained from distributing questionnaires via Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using outer model and inner model measurement models. The research results show that tax sanctions, tax knowledge have a positive and significant effect on taxpayer compliance, while financial report transparency has no effect on taxpayer compliance.    

This study analyzes the position and function of village community institutions in Buar Village, North Rahong District, Manggarai Regency based on Permendagri No. 18 of 2018. The method used in this study is an empirical judiciary method using primary data and secondary data.  Law of the Republic of Indonesia Number 23 of 2014 (Law No.23 of 2014) concerning Regional Government states that in the village a community institution can be established stipulated by Village Regulations guided by Laws and Regulations. In the general explanation of the Law, it is explained that in order to realize democratization and transparency of development at the community level and to encourage, motivate, and create access so that the community plays a more active role in development activities as well as assisting the village government in managing development and community empowerment, it is necessary to establish community institutions in the village. The formulation of the problem in this study is: (1) What is the position of Village Community institutions in Buar Village, North Rahong District, Manggarai Regency Based on the Regulation of the Minister of Home Affairs Number 18 of 2018?, and (2) Factors Hindering the Implementation of the Authority of the Position of Village Community Institutions in Buar Village, North Rahong District, Manggarai Regency Based on the Regulation of the Minister of Home Affairs Number 18 of 2018?. From the results of the research, the author concludes that  the function of community institutions in the implementation of development in Buar Village, North Rahong District, Manggarai Regency has not been maximized in accordance with the Regulation of the Minister of Home Affairs Number 18 of 2018. Some of the functions that have not been implemented include the preparation of development plans in a participatory manner, the shelter and distribution of community aspirations, and the increase of community participation in development. Factors inhibiting the implementation of the authority of Village Community institutions include lack of resources, limited knowledge and skills of village institution members, dependence on the central or regional government, corruption and nepotism practices, internal conflicts, and leadership instability.

The police are currently a topic of conversation due to several problems caused by irresponsible members, resulting in a negative view of the police. To overcome this, a Quick Wins Presisi program was implemented, such as "Friday Confide." This program is a response to problems in daily interactions between the police and the community, such as dissatisfaction with services, lack of communication, and transparency of police actions. "Friday Confide" is an initiative that aims to increase interaction between the community and the police by providing a platform for the community to convey complaints, aspirations and input directly. This research evaluates the effectiveness of the program and how the community responds and participates, especially in the Greater Mojokerto Police. The methodology used includes a descriptive qualitative approach with data collection through in-depth interviews, direct observation and related documentation. Using the Diffusion of Innovation theory, research shows that the "Friday Confide" program was well received by the people of Mojokerto as an effective place to convey aspirations and obtain information about police activities. However, researchers identified challenges such as limited time that hinders comprehensive communication and handling of issues, as well as the need for increased direct community involvement. This program has succeeded in improving relations and transparency between the police and the community, but requires adjustments such as extending time and strengthening follow-up. The research recommends ongoing evaluation of strategic adjustments to ensure programs continue to meet community needs and expectations.

Implementing technology-based accounting systems in cooperatives aims to enhance transparency and efficiency in financial management. This initiative involves intensive mentoring of cooperative members in adopting new technologies for transaction recording, financial reporting, and real-time cash flow management. The results of this implementation show significant improvements in the member's ability to use accounting systems, strengthening financial transparency and facilitating strategic decision-making. Despite challenges such as resistance to change and the availability of adequate technological infrastructure, the program has successfully delivered positive impacts that can assist cooperatives in improving service quality to members and strengthening their financial position in the market. With ongoing support and the development of more specific training modules, this technology implementation is expected to continue to provide long-term benefits for cooperatives and their members.

Malay culture is one of the various cultures that live, grow and develop on this earth. The aim of this research is, among other things, to find out how the State Civil Apparatus Governance is in Realizing Malay Cultural Values in Lingga Regency, Riau Islands Province as the Mother of the Malay Land. In this research, researchers used qualitative methods, this approach uses a qualitative approach with descriptive methods. The theory used in this research uses Governance according to Widyananda (2008). The indicators in this research are Transparency, Accountability, Equitable, Responsibility. The data collection techniques used were interviews, observation and documentation. The results of this research are that the management of the State Civil Apparatus in realizing Malay cultural values cannot be said to be running well, this is because there are still many shortcomings in its management. Even though there are regulations made regarding the promotion of Malay culture in Lingga Regency, as well as there are programs created by each regional apparatus organization (OPD) regarding their management in realizing Malay cultural values. However, its implementation in ASN life is not fully carried out, because many ASN do not understand the values of Malay culture. This is also encouraged because not all ASN in Lingga Regency are Malay.

Technological innovation in the modern judicial system has become a primary focus of the Supreme Court of the Republic of Indonesia in addressing global challenges. The Supreme Court of the Republic of Indonesia has introduced the latest innovations in judicial technology to enhance the efficiency, accessibility, and fairness of judicial procedures, known as electronic courtroom or e-judiciary. The purpose of this research is to analyze the implementation of the latest innovations related to judicial technology (electronic judiciary) in the Supreme Court of the Republic of Indonesia in order to address global challenges to the judicial system. The researcher examines the technology used in the electronic courtroom, its benefits, the challenges it poses, and its impact on the effectiveness and transparency of the judicial system. Through an in-depth review of the implementation of e-courtrooms in the Supreme Court of the Republic of Indonesia, we present findings on the success of this innovation in addressing the global challenges faced by the judicial system.

The aim of this research is to determine the application of Pancasila democracy in the process of selecting administrators for the 2023 UNIPA Surabaya Pharmacy Student Association. This research uses a qualitative method with a descriptive approach and is supported by primary data. This qualitative research was located at the Faculty of Science and Health using interview techniques to obtain data. The research results show high student participation, reflecting a strong democratic spirit. However, there are challenges related to the dominance of the candidate’s popularity and the lack of deep understanding of the values of Pancasila. The role of the election committee has proven important in maintaining the integrity and transparency of the democratic process. The findings highlight the importance of political education and election outreach to increase students’ understanding of Pancasila values and responsibilities as voters. The election process is also a vehicle for character learning for students, honing leadership skills, negotiation and practicing Pancasila values in student organizations. Recommendations include stricter regulations, integration of Pancasila values in the curriculum, as well as increasing student outreach and participation as steps to strengthen democracy and Pancasila values in the campus environment. This research provides in-depth insight into how Pancasila values are applied in the democratic life of students and provides a basis for increasing awareness and respect for these values in the future.

The South Tangerang Civil Registration Population Service has the task of providing community service by applying the principles of Good Governance. In its implementation, several problems are still found, such as a system that is often down and employee responsiveness which is part of accountability and there is still discrimination in services which is part of legal violations of rights. Same. This research aims to find out how the principles of Good Governance are implemented in the Population and Civil Registry Office in South Tangerang City. The method used is descriptive with a qualitative approach in data collection techniques in the form of interviews, observation and documentation. The results of this research are, 1. Accountability has carried out accountability every day, and each division has carried out accountability through reporting to the head of service where the results of the report usually contain sanctions for employees who are negligent in their duties, and the competencies possessed by the employees. And it is necessary to involve community participation to monitor the performance of the institution, 2. Transparency has been carried out well by the institution but there needs to be increased training and awareness of employees, 3. Participation has been carried out well by the institution but there needs to be training related to digital literacy involving the community and figures community, and creating inclusive forums in order to create good public services and in accordance with the principles of good governance, 4. The rule of law is not yet running well because there are still acts of discrimination by differentiating services between someone who has a position and one who does not have a position, so it is necessary to law enforcement that is applied fairly and inclusively regardless of a person's social status and training through education in schools.

This study analyzes the compliance, transparency, and accountability levels in the campaign finance reports of Party X in South Sumatra, focusing on the management of campaign fund receipts and expenditures. Utilizing a qualitative case study approach, data was gathered through document studies, observation, examination of campaign fund financial reports, and a review of literature on regulations and best practices in campaign fund accountability. Findings indicate efforts toward compliance with existing regulations, yet significant challenges remain in achieving optimal levels of transparency and accountability in campaign fund management. Factors such as insufficient understanding of applicable regulations, lack of awareness regarding the importance of transparency, and complex political pressures and interests often hinder progress. Implications suggest the need for campaign finance reform and increased commitment from stakeholders to enhance integrity and accountability in the political process.

The aim of this research is to find out the public's perception of night market activities and the impact they have on road access in Bukit Pariaman Village, Tenggarong Seberang District, Kutai Kartanegara Regency.The type of data analysis carried out was using a qualitative descriptive analysis method. This research was carried out through interviews, field observations and document analysis. The research results show that the night market in Bukit Pariaman Village, which has been operating since 1995 and is held every Wednesday night, is an important economic and social center. However, limited parking space causes traffic jams that disrupt community activities. Inadequate infrastructure has also disrupted sales activities and reduced income since the Covid-19 pandemic. Parking money is channeled to the village treasury, but there has been no concrete solution from the market management and village government. This creates a feeling of discomfort felt by the community. Therefore, better management is needed, including providing parking lots, improving infrastructure and fair regulations. The community hopes that the village government will immediately provide a solution to reduce congestion and increase comfort. The research results recommend providing adequate parking, infrastructure improvements, more effective traffic management, transparency in financial management, and collaboration with the community to improve night market management in Bukit Pariaman Village.    

This study aims to analyze juridically the use of the company's shares as an object of fiduciary guarantee in Batam City. The background of this research is rooted in the need for a deep understanding of the effectiveness and security of the company's shares used as fiduciary guarantees, as well as their influence on legal certainty and local economic stability. In Indonesia, the use of shares as fiduciary guarantees is regulated by Law Number 42 of 1999 concerning Fiduciary Guarantees and Law Number 40 of 2007 concerning Limited Liability Companies, but the implementation of this law in the field often encounters various obstacles, especially in Batam City which is a strategic business center. This study uses a qualitative method with a document study approach, in- depth interviews, and field observations to collect data. The subject of this study involves notaries, fiduciary guarantee registration officials, investors, and business actors in Batam. The results of the study show that there are several significant obstacles in the implementation of the use of shares as an object of fiduciary guarantee, which include procedural complexity, variations in notary practices, and limited administrative infrastructure. Despite this, stocks are still a trusted and used instrument because of their liquidity and economic value. Based on these findings, suggestions include expanding education and training for notaries to improve understanding and thoroughness in the fiduciary guarantee administration process. The Batam City Government is advised to update and simplify related regulations to support efficiency and legal certainty. In addition, investments in information technology are needed to modernize the registration and document handling processes, which can increase the transparency and speed of the fiduciary assurance process.

Batam Port is one of the strategic ports in Indonesia that plays an important role in the flow of goods and passengers and supports regional and international connectivity. As a port with mandatory pilotage waters, pilotage and towing services are vital components in ensuring the safety and efficiency of port operations. The imposition of Non-Tax State Revenue (PNBP) of 5% from these services aims to increase state revenue and the quality of port services. However, the implementation of this policy raises various challenges, such as overlapping levies that increase ship operational costs and low levels of user compliance.This study aims to analyze the legal regulations, implementation, and impact of the imposition and management of PNBP contributions of 5% from pilotage and towing services in Class II Pilotage Waters of Batam Port. The research method used is qualitative with data collection techniques through in-depth interviews, observations, and documentation studies. Research respondents included officials of the Batam Special Harbormaster and Port Authority Office (KSOP), Port Business Entities holding pilotage delegations, shipping companies, and port service user.The results of the study show that the imposition of 5% PNBP is supported by a strong legal basis, but its implementation still faces obstacles such as high operational costs due to overlapping levies and low understanding and compliance of service users. The management of PNBP funds that is not transparent is also an obstacle in achieving the goal of improving port services and infrastructure. To overcome this problem, efforts are needed to harmonize levy policies, increase transparency and accountability in fund management, and provide more effective education and socialization to the maritime community. Suggestions submitted include harmonization of policies between KSOP Batam and the Port Business Entity BP Batam, increasing socialization and education to service users, and reviewing regulations by the government to ensure port efficiency and competitiveness. With these steps, it is hoped that the implementation and management of 5% PNBP can be more efficient, fair, and provide optimal benefits for all stakeholders in Batam Port.  

This research explores the impact of fiscal policies on maritime economics, focusing on macroeconomic stability, sector-specific resilience, and sustainability initiatives within maritime industries. Through qualitative analysis and expert perspectives, the study examines how fiscal interventions influence economic growth, address regional disparities, and promote environmental stewardship in maritime sectors. Key findings highlight the effectiveness of fiscal tools in stabilizing economic fluctuations, fostering innovation, and enhancing industry competitiveness. Challenges such as regulatory complexities, uneven distribution of fiscal benefits, and the need for enhanced fiscal transparency are also discussed. The research underscores the importance of tailored fiscal strategies that support inclusive growth, sustainable development, and global competitiveness in maritime economies.

Fintech is recognized as a crucial innovation in the financial industry and is growing rapidly in Indonesia, driven by the sharing economy, regulations, and information technology. Financial technology transforms the way financial services are accessed and managed, providing efficient solutions. Crowdfunding plays a vital role in supporting initiatives with online contributions. Blockchain, a distributed ledger technology, offers high security and transparency. This research employs a descriptive-analytical approach to investigate fintech development in Indonesia, highlighting growth, innovation, and blockchain implementation. From this research, the authors conclude that the development of Fintech in Indonesia, particularly in Crowdfunding and Blockchain, has a positive impact on the accessibility of financial services, investment innovation, and the prevention of accounting fraud, forming a solid foundation for sustainable growth in the modern financial ecosystem.

This research aims to develop a web-based Mosque Management Information System (SIMM) to manage the administrative and operational activities of mosques. The method used in this research is the Systems Development Life Cycle (SDLC) Waterfall model. The SDLC phases include Project Planning Phase, Analysis Phase, Design Phase, Implementation Phase, and Support Phase. This research was conducted at Al Hikmah Mosque, located in Grand Samara Residence, Dusun Kopo, Klari Village, Karawang District. Data and information were collected through surveys and interviews with mosque administrators. The results show that the developed web-based SIMM can improve efficiency in data management, enhance coordination among stakeholders, and increase transparency in financial management. The system was well received by mosque administrators and is expected to improve the overall quality of mosque management. Additionally, this SIMM is expected to provide better services to the congregation and increase the accountability of mosque administrators.

This study explores the significant role of digital trust and transparency in fostering customer loyalty in online banking services. As the financial sector increasingly shifts towards digital platforms, understanding the dynamics of customer retention becomes crucial for banking institutions. The research adopts a quantitative approach, using a survey questionnaire distributed to over 200 participants with experience in digital banking services. The findings reveal that both digital trust and transparency are pivotal in shaping customer loyalty. Specifically, digital transparency-in areas such as data security, privacy, and operational clarity-was found to have a stronger correlation with customer retention than trust alone. The study emphasizes that transparency not only boosts customer confidence but also strengthens long-term loyalty by reducing perceived risks and uncertainties. Additionally, the research highlights that customer engagement, driven by transparent communication and reliable services, plays a significant role in mediating the relationship between transparency and loyalty. The study further discusses the implications for banking institutions, suggesting that focusing on transparent practices, clear communication about security measures, and data usage can lead to enhanced customer satisfaction and long-term retention. Future research could investigate the impact of cultural differences on digital trust and transparency in banking, as well as explore the role of emerging technologies like blockchain in furthering transparency and trust in financial transactions.

Digital ethics frameworks play a crucial role in shaping corporate governance in tech startups, ensuring transparency, accountability, and trust within organizations. As digital technologies continue to evolve and become more integrated into daily operations, startups face both opportunities and challenges related to the ethical implications of these technologies. In emerging markets like Indonesia, the adoption of these frameworks remains limited due to resource constraints, lack of awareness, and resistance to formalizing governance structures. This study explores how Indonesian tech startups integrate digital ethics frameworks into their governance policies and examines the associated benefits and challenges. Through interviews with governance managers and key decision-makers in these startups, the study identifies key trends, including improved transparency and enhanced stakeholder relationships for startups that implement digital ethics practices. However, barriers such as limited expertise, organizational misalignment, and the flexible nature of startups present significant hurdles. The study also highlights the impact of digital ethics on corporate reputation and investor confidence, with startups benefiting from a stronger market presence and increased funding opportunities. In comparison to global practices, Indonesian startups face additional challenges due to cultural attitudes towards corporate responsibility, regulatory gaps, and a slower market readiness for ethical governance reforms. The study provides recommendations for regulatory bodies to create clear guidelines for digital ethics adoption and suggests promoting training for startup leaders to help them integrate these frameworks effectively into their governance policies. These actions can support the long-term sustainability of tech startups, fostering responsible innovation and ethical business practices.

According to Articles 33 & 34 of the 1945 Constitution Law of the Republic of Indonesia, the state is tasked with protecting the entire Indonesia nation and promoting general welfare in realizing social justice for all Indonesia people. One of the government's strategies in realizing social welfare is to distribute social assistance (Law Number 11 of 2009). Based on the Regulation of the Minister of Finance (PMK) number 181 of 2012, social assistance (bansos) is assistance in the form of transfer of money, goods, or services by the central/regional government to the community to protect the community from the possibility of social losses, increase economic capabilities, and improve social welfare. This type of research is descriptive qualitative research. This research is to identify and analyze Public Service Development Strategies in Increasing Transparency of Aid Distribution in Wajo Regency. This study uses qualitative research methods in the research design. The results of interviews with Social Service employees and the community show that the public service development strategy in Wajo Regency focuses on the use of information technology, effective socialization, and an empathetic approach. Overall, the efforts made by the Social Service have brought positive changes in the distribution of social assistance in Wajo Regency, with an increase in public trust and satisfaction with the services provided.