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This research aims to gain a deeper understanding of the East Sepatan District's efforts in realizing excellent service in issuing E-KTP, which is based on the principles of good governance. Using a descriptive and qualitative approach, data was collected through field observations through interviews with informants consisting of Heads of Sections, Secretaries and Employees in East Sepatan District, as well as notes. Next, the data obtained was analyzed from the data reduction process, data presentation, and drawing conclusions. E-KTP services in East Sepatan District must meet the principles of good governance standards, namely including the principles of professionalism, transparency, supervision, responsiveness, democracy and participation, efficiency and effectiveness, foresight, and law enforcement, all of which comply with good governance standards. is trying to improve all these aspects and can be said to be almost on the verge of being good, but there are still several shortcomings and weaknesses in its implementation. The results of interviews and observations show that the e-KTP making service in East Sepatan District meets all the specified indicators. Solution So that good governance can be implemented optimally, governance principles such as legal regulations and justice need to always be considered and evaluated.

Government oversight is very important in ensuring accountability and transparency in public administration, especially in the context of regional autonomy. This research examines the challenges and strategies in improving government oversight mechanisms in the City of Bogor, Indonesia. The main findings highlight the importance of strengthening internal oversight institutions such as Regional Inspectorates through capacity building and the use of technology. Innovations such as digital platforms for public participation and performance evaluation systems have been successfully implemented to increase transparency and efficiency in the delivery of public services. However, its implementation overcomes challenges such as limited resources and varying levels of community participation. This research provides further grants from technological advances and a strong regulatory framework to increase the effectiveness of government oversight and reduce the risk of corruption and irregularities in Bogor City government processes.

This research aims to analyze the implementation of Know Your Customer (KYC) through Customer Due Diligence (CDD) and Enhanced Due Diligence (EDD) in the efforts to prevent and combat money laundering and terrorism within the financial services user base. In this study, the research method employed is literature review. The findings of this research can be utilized to support the development of policies and strategies for the prevention and eradication of money laundering and terrorism within the financial services user community. The application of KYC through CDD and EDD is crucial in reducing malicious risks, preventing theft of funds, and maintaining integrity and transparency in financial transactions. Therefore, it is essential for financial institutions and stakeholders to continuously develop and manage the KYC processes effectively and sustainably. 

This study aims to examine the effect of financial report presentation, financial report accessibility, and monitoring mechanisms on financial management accountability and financial management transparency, as well as to examine their impact on public trust. This quantitative research uses primary data obtained by distributing questionnaires to 90 selected respondents who are village heads, village secretaries, finance heads, planning heads, and two members of the Village Consultative Body in Banyudono District, Boyolali Regency. Data analysis used variant-based structural equation modeling. The results showed that financial management accountability was only influenced by the presentation of financial reports, while financial management transparency was influenced by the presentation of financial reports, and monitoring mechanisms. Public trust is only influenced by financial management transparency. These results indicate that the more transparent the government is in terms of financial management and access to important information, the more public trust will increase.

The purpose of this study was to determine the extent of the implementation of the policy of Law Number 14 of 2008 concerning Public Information Disclosure. The research method used is a qualitative research method. Data collection techniques are carried out through library research and field studies which include: Observation, Interviews, Documentation Studies, and Triangulation. Determination of samples/informants in this study was carried out using purposive sampling and further analysis of data from the Miles and Huberman model, namely: data reduction, data presentation, and drawing conclusions. Based on the results of the study, it can be concluded that there are several factors that support the implementation of the policy of Law Number 14 of 2008 concerning Public Information Disclosure to increase employee awareness of their obligations. In implementing the policy of Law Number 14 of 2008 concerning Public Information Disclosure at the Communication and Informatics Service, overall the coding and statistics of Sumedang Regency can be said to be quite good. However, there are several obstacles, namely the lack of supporting resources (employees) in conducting socialization, lack of understanding from the community or not knowing at all about the policy and lack of employee understanding of the Law Policy on public information disclosure. Efforts to overcome these obstacles include increasing supporting resources (employees), conducting socialization during surveys, increasing participation and increasing employee awareness to be responsible for their duties by conducting periodic evaluations.  

This study aims to analyze the adaptation of accounting practices in Indonesia and Malaysia within the context of globalization, focusing on the cultural differences that influence the implementation of accounting standards. In the era of globalization, companies in both countries face challenges in enhancing transparency and accountability in their financial reports. The research method employed is qualitative analysis, gathering data from relevant literature, interviews with accounting professionals, and case studies of companies in both countries. The findings of the study reveal that, while Indonesia and Malaysia are working to adopt International Financial Reporting Standards (IFRS), there are significant differences in how the two countries apply accounting practices. In Indonesia, accounting practices are still influenced by local cultural values and a more flexible legal system, while Malaysia demonstrates a higher and more consistent level of IFRS adoption. These findings emphasize the importance of considering cultural and legal contexts in adapting accounting practices. This research makes a significant contribution to stakeholders, including companies and regulators, in understanding the challenges and opportunities in improving accounting practices in the era of globalization. Additionally, it identifies the need for better training and education for accounting professionals in both countries. Therefore, this study is expected to serve as a reference for future research on the adaptation of accounting practices in developing countries.

Research This investigate consumer sentiment analysis to halal products using social media data with utilise intelligence artificial intelligence (AI). With background behind increasing estimated market value of halal products reach USD 2.02 Trillion in 2024, understanding deep about opinion consumer become very important. Research This adopt approach quantitative, using secondary data from social media platforms such as Twitter, Instagram, and Facebook. Through Natural Language Processing techniques and algorithms learning machine, sentiment analysis is performed For identify pattern positive, negative and neutral in perception consumers. Research results show that 60% of the total 10,000 reviews had positive sentiment, with halal food products receiving the highest positive sentiment. Factors influencing consumer sentiment include product quality, price, and transparency of information. In addition, the study found that the use of AI in sentiment analysis provides advantages in efficiency and accuracy, and is able to capture nuances in consumer opinions that are not Possible done by manual analysis. From the analysis this, can concluded that the marketing strategy of halal products must focus on improving quality and providing clear information about halal certification. This study not only provides insight for halal industry players, but also enriches the literature related to AI, sentiment analysis, and sharia economics.

Digital transformation has emerged as a key driver of efficiency and transparency in various sectors, including taxation. This study explores the role of digital transformation in improving tax compliance, focusing on developing economies. Through a case study approach, the research investigates how digital tools and platforms enhance tax administration, reduce compliance costs, and improve taxpayer engagement. The study identifies key challenges, including technological infrastructure gaps and digital literacy, while highlighting successful implementations that have boosted voluntary tax compliance. The findings underscore the potential of digital transformation as a catalyst for sustainable economic growth in developing economies by broadening the tax base and reducing tax evasion. Policy recommendations for optimizing digital transformation initiatives in tax systems are also provided.  

The crime of corruption is one part of a special crime in addition to having certain specifications that are different from general crimes. White Collar Crime is a term applied to people who wear ties who have high intelligence and commit criminal acts of corruption. As we all know, corruption is an extraordinary crime. Not only because it costs the state money, but it has an impact on all development programs, the low quality and quality of education, the low quality of facilities, equipment and infrastructure, as well as the problem of poverty that has not been addressed. Corruptors have taken away people's rights, human rights, and are against humanity. The principles of democracy which uphold transparency, accountability and integrity, as well as the security and stability of the Indonesian nation are threatened due to corruption crimes. Many corruptors who have been found guilty by the court and undergoing training in correctional institutions can quickly return to society because they have obtained their rights as correctional inmates, one of which is obtaining the conditional release program. The role of the Medan Class I Correctional Center is needed to realize the effectiveness of mentoring clients for criminal acts of corruption who are undergoing conditional release so that they can be accepted in society. Guidance provided to clients who have committed criminal acts of corruption must be carried out under supervision to determine the effectiveness of each guidance program provided until the guidance is finally terminated.

Digital transformation in the public transportation sector is part of the national development priority agenda aimed at improving service quality and operational efficiency. This study aims to analyze the implementation of cashless payment-based digital transformation in public transportation policy on the Suroboyo Bus in Surabaya, analyze service quality based on SERVQUAL dimensions, identify supporting and inhibiting factors for implementation, and evaluate the success and shortcomings of the policy. This research uses a qualitative approach with a descriptive research type. The results show that the implementation of cashless payment on the Suroboyo Bus has been running well since 2018, with four main payment methods: QRIS, e-money cards, plastic waste contributions, and the Child Identity Card (KIA). QRIS has become the dominant payment method with a 48% share in 2025. Service quality based on SERVQUAL dimensions shows good results in the aspects of tangibles, reliability, and responsiveness, but still requires improvement in the dimensions of assurance and empathy. Supporting factors for implementation include government commitment, the availability of regulations (Perwali No. 22 of 2023)., adequate infrastructure, and support from digital payment service providers. Inhibiting factors include limited digital literacy, internet network disruptions, limited economic access, and lack of socialization. The success of the policy is reflected in increased operational efficiency, financial transparency, and a rise in the number of users from 1.2 million (2019). to 3.5 million (2025). Shortcomings of the policy include the digital gap for vulnerable groups, dependence on internet networks, and a decrease in participation in the plastic waste payment program from 25% (2023). to 12% (2025).

This study aims to analyze the implementation of Good Environmental Governance (GEG) in the protection and sustainable management of peatlands in Bukit Batu District, Bengkalis Regency. The vast peatlands in this area face various environmental issues, including recurring forest fires, ecosystem degradation, and the threat of climate change. Using a qualitative and phenomenological approach, this research explores the principles of GEG such as transparency, community participation, accountability, and efficiency in peatland management. The findings indicate that despite various efforts by the local government and community in managing peatlands, the main challenges lie in weak supervision, low environmental awareness, and the suboptimal implementation of policies. Therefore, strengthening institutional capacity and active community participation are key to achieving sustainable peatland management. It is hoped that the results of this study can provide strategic recommendations for more effective and inclusive environmental policy improvements.

This abstract provides an overview of the distribution of village funds by village heads in Bangkalan Regency during the 2018-2023 period. This research aims to analyze village fund patterns, the factors that influence them, and their impact on development and the economy in the region. The research methods used include secondary data analysis and surveys of relevant stakeholders, with a focus on transparency in village fund management and future prevention efforts.      

This research aims to identify the role of internal auditors, accountability, transparency, and how technology can be used to improve the effectiveness, benefits and risks of internal audits. The extent to which technology changes, artificial intelligence, and the tools offered by these technologies will impact the future of internal audit. This research method uses qualitative data collection methods, using literature observations carried out by researchers and practitioners. This research was carried out using the LR (Literature Review) method, which was carried out in several stages: First, the author researched journals using keywords such as 'Digital Technology', 'Artificial Intelligence', 'Internet of Things'. “Internal Control” and “Internal Audit” The author has conducted research using electronic databases such as Google Scholar, Semantic Scholar, Scopus, Publish Or Perish, Scispace and many other websites. This research is an important tool that provides information about technological changes and technical intelligence that are critical to the future of the audit profession and offers various suggestions for improving the efficiency and effectiveness of audit professionals' work. Therefore, this study suggests future research to investigate changes and increase knowledge.    

The Official Travel Order (SPPD) Management System at the Regional People's Representative Council (DPRD) of West Nusa Tenggara (NTB) Province is an important innovation in enhancing the efficiency, transparency, and accountability of official travel administration. Prior to the implementation of this system, SPPD management was carried out manually, leading to various obstacles such as slow processes, administrative errors, and lack of transparency. With the adoption of an information technology-based system, the entire process from creation, approval, to reporting of SPPD can be done electronically. The system provides features for data validation, fillable templates, and automatic notifications to expedite the approval process. Integration with the regional financial system enables more efficient and accurate budget management, while a centralized database simplifies data storage and retrieval. The implementation results show significant improvements in time efficiency, reduction of administrative errors, and enhanced transparency and accountability in the use of official travel budgets. The system also facilitates better data management and supports easier audit processes. Thus, the SPPD Management System at the DPRD of NTB Province has successfully delivered positive impacts on the performance of official travel administration, creating a more productive and responsible work environment.

Abstract: The New Student Admission Information System (SIPMB) at STMIK Kaputama aims to enhance efficiency and transparency in the student admission process. This study conducted an information system audit using the COBIT 5 framework to evaluate system maturity and provide improvement recommendations. The audit results indicate that the system has not met the expected targets in all domains, with an average maturity level of 1.35 or 135%, classified as Fully Achieved (F). However, according to the capability model mapping condition index, the value is at level 1 (Performed Process). STMIK Kaputama needs to increase openness to innovation inputs and clear communication with prospective students to avoid errors in the admission process, as well as improve service quality for prospective students.  

Digital  transformation  has  become  an  inevitability  in  various  sectors,  including  accounting.  This  article  explores  how  digital  transformation  is  affecting  management  information  systems  (MIS)  in  the  accounting  field.  Case  studies  of  several  companies  that  successfully  implemented  digital  technology  in  their  accounting  practices  in  2020  are  explained  to  provide  practical  insights.  Additionally,  effective  implementation  strategies  to  facilitate  these  changes  are  reviewed.  The  study  results  show  that  digital  transformation  can  increase  efficiency,  accuracy  and  transparency,  but  also  requires  a  good  strategic  approach  to  overcome  challenges  that  may  arise. 

Corruption is a serious problem that has become a concern in many countries, including Indonesia. Regional governments as entities responsible for the provision of public services and the use of public budgets have an important role in efforts to prevent and reduce corruption. Corrupt practices undermine public trust in the government, hinder economic, social and political development, and result in significant financial losses for the state and society. Corruption results in huge losses for Indonesian society and the economy. Public funds that should be used for infrastructure development, education and health services are often misused or siphoned off by corrupt parties. This impact can hinder improving the quality of life of Indonesian people and the country's economic growth. The crime of corruption is defined as a violation of people's rights, therefore the crime of corruption is included in the category of extraordinary crimes, where extraordinary methods are needed to overcome them (Butt, 2017).  

This research aims to analyze the effectiveness and efficiency of the DIPA fund financial management system on the transparency of the use of UKM kronika. This type of research uses a qualitative approach with descriptive methods. The data sources used in this research are primary data through field observations and in-depth interviews, as well as secondary data from related documents. The results of the research show that the effectiveness of the DIPA Fund financial management system in chronic UKM is still not optimal, as can be seen from inadequate planning, minimal community involvement, and indications of misuse of funds. In terms of efficiency, it was found that there was convoluted bureaucracy, lack of supervision and cost control, and not optimal use of information technology.

This research aims to analyze the regional financial management system in achieving development performance in Bandar Jaya Timur Subdistrict. The research method used is descriptive qualitative with data collection through interviews, observation and documentation studies. The research results show that the regional financial management system in Bandar Jaya Timur Subdistrict is not optimal. Budget planning is still not fully participatory, coordination between village and sub-district governments still needs to be improved, and monitoring of budget realization is not carried out regularly. This has an impact on development performance achievements that are not yet optimal, such as basic infrastructure development, developing local economic potential, and improving the quality of public services. To improve development performance, it is recommended that regional governments optimize regional financial management systems by increasing transparency, accountability and community participation in the budget planning, implementation and monitoring processes.

  Abstract, Fiscal and monetary policies have an important role in sustainable economic growth in Indonesia. This research aims to evaluate the effectiveness of fiscal and monetary policies in achieving sustainable economic growth. The research method applied is descriptive analysis using secondary data obtained from various trusted sources. The research results show that fiscal policy, which includes budget regulation, taxes and subsidies, has made a positive contribution to economic growth. However, efforts are still needed to improve the efficiency of budget management and transparency in the use of public funds. Meanwhile, monetary policy, which includes setting interest rates and the money supply, also has a significant impact on economic growth. However, the need to balance price stability and economic growth remains a challenge. In conclusion, to achieve sustainable economic growth, close coordination between fiscal and monetary policies is needed. In addition, comprehensive structural reforms and increasing institutional capacity are very important to create a supportive environment to ensure sustainable economic growth in Indonesia.