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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.

This article explores the challenges and opportunities of Corporate Social Responsibility (CSR) in emerging markets, focusing on a case study of a Shell company. Emerging markets present unique dynamics that affect the implementation and effectiveness of CSR. Shell, as one of the world's largest energy companies, has operated in various emerging markets and sought to implement effective CSR practices. Through an in-depth analysis of Shell's operations in these markets, this article identifies key factors that influence CSR success and provides recommendations for best practices. It finds that while there are significant challenges related to local regulations, infrastructure and culture, there are great opportunities to increase CSR impact through collaboration with local stakeholders, technological innovation and local capacity building. The article concludes that adaptation and flexibility are key for multinational companies like Shell to face the challenges and capitalize on the opportunities of CSR in emerging markets.      

The illegal arms trade is a serious threat to global stability and human security. These practices not only exacerbate armed conflicts and violence, but also threaten the national security of various countries, create regional instability, and increase the risk of terrorism and transnational crime. To respond to this challenge, the Arms Trade Treaty (ATT) was introduced in 2014 as an effort by the international community to combat the illegal arms trade. The ATT aims to regulate the international trade in conventional arms, prevent and eliminate illegal arms transfers, and ensure that the arms trade is conducted responsibly and transparently. This paper aims to evaluate the effectiveness of the ATT regime in reducing the spread of illegal weapons globally by analyzing the impact of ATT implementation on the flow of illegal weapons. The research design used for this paper is a desk research method with journal reading sources and websites (online). We use the theory of Compliance Regime Effectiveness and the concept of Ex-Post Facto to analyze. The results show that the ATT has contributed to strengthening the regulation of the arms trade through increased transparency and accountability among member states.

This research aims to analyze the impact of collaborative governance models on public service delivery. Specifically, the study will examine how stakeholder-inclusive governance approaches can influence the effectiveness, efficiency, and quality of services provided by local governments. Collaborative governance involves the engagement of various stakeholders, including government agencies, non-governmental organizations, and the private sector, in the decision-making process to improve public service outcomes. This study posits that such inclusive approaches can enhance transparency, accountability, and responsiveness in public service delivery. Employing a qualitative case study methodology, data will be collected through interviews, observations, and document analysis. The selected case studies will encompass a diverse range of collaborative governance initiatives at the local level, providing a comprehensive understanding of different contexts and practices. By examining these cases, the research aims to identify the key factors that contribute to the success or failure of collaborative governance efforts. The analysis will focus on the impact of these initiatives on institutional capacity, such as the ability of local governments to mobilize resources, coordinate actions, and implement policies effectively. Furthermore, the study will evaluate the outcomes of these collaborative efforts in terms of service quality, accessibility, and user satisfaction. The findings are anticipated to offer valuable insights into the success factors and challenges associated with implementing collaborative governance models. These insights will be crucial for policymakers and practitioners seeking to enhance the performance of local governments in delivering improved public services. Ultimately, the research aims to contribute to the broader discourse on governance and public administration by highlighting the potential benefits and limitations of collaborative approaches in the public sector.

Medical tourism has become a significant global phenomenon in the last decade. This study aims to analyze the dynamics of medical tourism opportunities and challenges within the Indonesian legal framework. Medical tourism refers to the travel of individuals to other countries to obtain high-quality medical care at a more affordable cost. Indonesia, with its natural resource potential and growing medical facilities, is attracting increasing attention as a medical tourism destination. In this study, we explore the legal framework governing medical tourism in Indonesia and analyze its impact on the opportunities and challenges faced by the sector. We also consider factors such as standards of medical care, cross-sector regulations, consumer protection, and accountability of the medical profession. The research method involved an in-depth literature review of laws and regulations related to medical tourism in Indonesia as well as a comparative study with other countries that have successfully developed this sector. The analysis results show that Indonesia has great potential in developing medical tourism thanks to its natural wealth, cultural diversity and modern medical facilities. However, significant challenges also exist, including harmonization of regulations across sectors, improving standards of medical care, and legal protection for consumers and providers of medical services. Apart from that, the importance of maintaining medical ethics and information transparency in the promotion of medical tourism is also an important focus in the legal framework.  

Article 12B Paragraph (1) within the Law of Corruption Offenses bears resemblances to provisions regulating bribery offenses (Article 11, Article 12 letter a, letter b, and letter c), subsequently posing challenges in the implementation of law enforcement. Nonetheless, this article also demonstrates several advantages, including the introduction of the reversal of the burden of proof imposed on the defendant. In the effort to fortify the regulation pertaining to gratification offenses, reconstruction is required in several aspects. Firstly, the definition of gratification needs to be elaborated and clarified to avoid interpretation uncertainties. Secondly, the importance of mandatory reporting regulations concerning gratification receipts is crucial in realizing transparency in corruption prevention. Furthermore, precise gradation is needed regarding the elements of the articles and the threat of punishment for bribery and gratification offenses, including distinguishing between various types of gratification. To sustain effective law enforcement, it is recommended that the government evaluates Article 12B Paragraph (1) and undertakes reconstruction in accordance with the outlined suggestions. These steps are expected to address the regulatory overlaps between bribery and gratification, while strengthening the legal foundation to comprehensively combat corruption offenses.

Addressing air pollution in DKI Jakarta requires fulfilling the right to access environmental information, increasing public awareness, and fostering active participation as part of a holistic solution. Despite challenges in transparency of information and availability of data on air pollution, efforts have been made to improve accessibility of information for the public. Lack of awareness among the public about their rights to environmental information and low literacy rates pose barriers to increasing awareness. However, through advocacy campaigns, education, and providing training to the public, it is hoped that their awareness will improve. Active participation of the public in addressing air pollution can be enhanced through participatory forums and public consultation mechanisms. With the involvement of government, civil society organizations, the private sector, and the public at large, these efforts are expected to create a cleaner, healthier, and more sustainable environment for all residents of DKI Jakarta. In conclusion, fulfilling the right to access environmental information, increasing public awareness, and fostering active participation are key components in maintaining better air and environmental quality in densely populated urban areas like DKI Jakarta.

This research aims to explore the application of the principles of accountability and transparency in Islamic political ethics and its influence on good governance. Accountability is an important element in public sector organizations, as regulated in Government Regulation of the Republic of Indonesia Number 8 of 2006 concerning Financial Reporting and Performance of Government Agencies. Transparency, as another key component, ensures openness in the decision-making process and information delivery. These two principles serve as mechanisms to combat rampant corruption in Indonesia, as reflected in the 2010 Corruption Watch Index score. This study uses a qualitative approach with a literature review method, involving the search and analysis of references from relevant books and journals. This analysis aims to understand how Islamic political ethics integrates the principles of accountability and transparency, as well as the challenges faced in their application. The results of the study show that from an Islamic perspective, accountability is seen as a mandate that must be fulfilled with honesty, justice, and transparency. Transparency in Islam emphasizes the importance of honest and thorough disclosure of information to all interested parties. The application of the principles of accountability and transparency in Islamic political governance has the potential to strengthen moral, social, and religious responsibility, as well as increase public trust in the government. However, challenges such as patronage politics, money politics, and corruption are still major obstacles. To overcome this challenge, there needs to be a strong commitment from the government and the community to implement these principles consistently. Thus, this research makes an important contribution in understanding how the principles of accountability and transparency in Islamic political ethics can be applied to improve good governance and combat corruption in Indonesia.

This research aims to examine the implementation of Good Corporate Governance (GCG) and its impact on the financial performance of Islamic banks, with a focus on PT. Bank Pembiayaan Rakyat Syariah (BPRS) Bakti Makmur Indah Sidoarjo during the period of 2021-2023. The method employed in this research is a qualitative descriptive approach, which involves data collection through literature review and documentation related to the implementation of GCG at BPRS Bakti Makmur Indah, as well as the analysis of the bank's financial reports for the specified period. The research findings indicate that BPRS Bakti Makmur Indah has implemented the principles of GCG, such as transparency, accountability, responsibility, professionalism, and fairness. However, the financial performance of the bank experienced a significant decline from 2021 to 2023. This decline is evident from the decrease in the values of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). These findings suggest that although the principles of GCG have been implemented, their effectiveness is not yet optimal, and there are still challenges to be overcome to improve the financial performance of the bank.    

Transparency of financial reports today is very wide open with advances in technological development. Openness of financial report information allows the public to assess the quality of financial reports. The quality of good financial reports can be seen from the results of opinions by the public accounting profession who provide services to assess the fairness of financial reports. Fairness of financial reports provides the assumption that the financial reports have been prepared in accordance with the financial accounting standards applicable in Indonesia. Financial Accounting Standards provide guidance on the process of recording, measuring and presenting financial reports. A good financial report must start first with recording the accounting cycle. Understanding an entity's accounting cycle makes the auditor understand the recording and reporting model of a client entity. An accounting cycle that is understood by the auditor will be useful in providing adjustments or audit correction journals if recording errors occur. The community service program carried out by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University with auditors at KAP Sarastanto and Pekan Kota Semarang provides several trainings related to basic accounting knowledge. This activity is expected to provide knowledge and skills in preparing financial reports in accordance with standards

This study aims to analyze the implementation of public sector accounting in increasing financial transparency and accountability in local governments. The research method used is qualitative descriptive with data collection techniques through interviews, observations, and documentation. The results show that the effective implementation of public sector accounting can increase financial transparency and accountability, although there are still several obstacles such as the lack of competent human resources and adequate technological infrastructure.    

An employee payroll information system is an important component in an organization for managing employee salary data and payments effectively and efficiently. This research aims to analyze the factors that influence the success of employee payroll information system project management. The research method used is the waterfall method, which includes planning stages, needs analysis, system design, implementation, as well as testing and evaluation. This system is designed to automate the payroll process, from calculating salaries, withholding taxes, to creating financial reports. With this information system, it is hoped that it can reduce human error in the payroll process and increase employee satisfaction through transparency and accuracy of salary data. Where the implementation results show a significant increase in the speed and accuracy of payroll. Key factors for the success of this project include active involvement of stakeholders, use of appropriate technology, and effective risk management.

The activities of Al Hikmah Mosque Perumdim Jubung are not running optimally due to manual and traditional processes. Management of prayer schedules, event announcements, and donation tracking is still conventional, leading to inefficiency and lack of transparency. Congregants often struggle to get up-to-date information, limiting their participation in events. Additionally, the mosque's manual financial management often lacks transparency, causing distrust. This highlights the need for a modern, efficient information system to support mosque operations and improve services. E-MOSQUE aims to streamline mosque functions, including prayer schedules, event management, donation tracking, and announcements. By developing a centralized, mobile-accessible platform, congregants can easily access information and participate in activities anytime, anywhere. E-MOSQUE is expected to enhance communication, transparency, and management efficiency, facilitate access for all members, and strengthen community engagement. The outcome will be improved operational efficiency, financial transparency, and better community involvement, contributing to the mosque's modernization and the community's welfare.