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This study set out to ascertain whether the provincial governments of West Java and DKI Jakarta will adopt a performance-oriented budgeting approach. A case study using a qualitative methodology is the research technique employed. This study makes use of secondary data that is comparative-analyzed from a variety of literary sources, including government publications, news articles, and journals. The results of this exploratory inquiry demonstrate that a full paradigm shift in the issue between legislative and executive policies that result in system change is still lacking in consistency and completeness. This is because old procedures are being used, and their size and cost requirements are unclear. What is needed is an integrated monitoring system that, with the support of regional leaders and without any sectoral ego among field agents, other areas could adopt. Then, greater budget transparency must keep pushing government organizations to use faster, higher-quality electronic procurement of products and services, or e-procurement (e-proc).

The implementation of Corporate Social Responsibility (CSR) has evolved into a crucial business strategy for building consumer trust and enhancing brand loyalty, particularly in the post-pandemic era. This study aims to analyze the impact of CSR on consumer trust and brand loyalty, as well as to evaluate the role of emotional involvement as a moderating variable. Using a quantitative approach and Partial Least Squares-Structural Equation Modeling (PLS-SEM), this study collected data from 300 respondents who had interacted with companies actively engaging in CSR programs. The findings indicate that CSR has a positive and significant impact on consumer trust and brand loyalty. Furthermore, emotional involvement strengthens the relationship between CSR and brand loyalty, where consumers with high emotional attachment are more responsive to CSR initiatives. These findings emphasize that CSR is not merely a reputation-building tool but a key factor in fostering long-term consumer relationships. This study provides practical implications for companies to emphasize transparency and authenticity in their CSR practices. Future research is encouraged to adopt a longitudinal approach and explore different industry sectors to better understand the long-term effects of CSR on consumer behavior.

The RKAS application is an information and communication system to facilitate the budgeting, implementation and administration as well as accountability of the School Operational Assistance Fund in primary and secondary education units nationally. This study aims to determine how the RKAS application operates in assisting the management of the School Operational Assistance Fund (BOS). The method used in this research is a systematic literature review with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) model. The data for this study was taken from the google scholar database. The results of this study show that the RKAS application is very helpful in managing BOS funds, besides that the RKAS application can also ensure accountability, transparency, effectiveness, and efficiency in its management. ARKAS allows schools to plan, implement, and report the use of funds efficiently. The use of ARKAS also makes it easier to monitor and evaluate the use of BOS funds. The use of the RKAS application has a significant impact on school financial management, the operation of a good RKAS application will have a good impact on schools, and vice versa. Thus, schools are obliged to use the RKAS application as a guide in managing BOS funds, so that BOS funds can be managed accountably and transparently and help in school management.

The rise of digital currencies such as Bitcoin and Ethereum has reshaped the landscape of global trade and financial transactions. This study investigates how digital currencies are influencing international accounting practices, focusing on the challenges and opportunities posed by this disruptive technology. By analyzing case studies from major economies, the paper explores the potential for blockchain to enhance transparency, streamline cross-border payments, and ensure better tax compliance. The findings suggest that while digital currencies provide efficiency gains, they also introduce regulatory and volatility risks that must be managed by accounting professionals globally.

Transfer pricing remains a critical issue in international taxation, particularly for multinational corporations (MNCs). This paper assesses the effectiveness of transfer pricing mechanisms in managing intercompany transactions and ensuring compliance with international tax regulations. By reviewing case studies of large MNCs and conducting a cross-country comparison, the research evaluates the impact of transfer pricing rules on corporate profitability, tax avoidance, and the role of accountants in mitigating risks. The findings suggest that while transfer pricing helps MNCs optimize tax liabilities, it also raises ethical and transparency concerns that require stronger regulatory oversight.

The limitations of traditional cost systems in capturing the complexity of operational activities lead to inaccuracies in cost allocation, which has an impact on the determination of cost of production and transfer prices between divisions. This study aims to evaluate the effectiveness of the Activity-Based Costing (ABC) method in improving the accuracy of cost information and examine the factors that affect its success. The method used is a literature study of major journals and supporting literature. The results of the study show that ABC is more accurate in allocating overhead costs based on relevant activities and cost drivers, and is able to reduce cost information distortion. The adoption of ABCs is influenced by cost structure, product diversification, and competitive intensity. However, successful implementation requires organizational readiness, managerial support, and an understanding of the operational context. These findings confirm the importance of implementing an adaptive cost system to support efficiency and transparency.

Law No. 19 of 2013 on the Protection and Empowerment of Farmers aims to improve farmers' welfare through various programs, including fertilizer subsidies. However, the distribution of subsidized fertilizers often faces issues such as misallocation, delays, and misuse. The Farmer Card (Kartu Tani), an innovation to facilitate the distribution of subsidized fertilizers, has significant potential to address these problems. This study aims to evaluate the effectiveness of the Farmer Card in the distribution of subsidized fertilizers, identify the challenges faced by farmers in its use, and propose solutions for the optimization of the Farmer Card. Using a descriptive qualitative approach through literature review, this study finds that the main challenges include technical issues, lack of socialization, bureaucratic hurdles, and farmers' distrust of new technology. Proposed solutions include enhancing technological infrastructure, providing intensive training for farmers, and simplifying administrative procedures. The study's results indicate that improvements in these aspects can enhance the effectiveness and transparency of subsidized fertilizer distribution through the Farmer Card.

This article aims to find out about the process of receiving revenue from the Karawang BAPENDA tax sector, with a focus on recording, reporting. the reason can provide valuable insight for local governments in increasing effectiveness and efficiency in local tax management. this research method is qualitative using descriptive analysis, which is a research method that tries to describe the object. The results of the study indicate the process of receiving local revenue from the Karawang BAPENDA tax sector by using Sipadi and after being inputted, a tax form is made, namely SSPD, to be submitted to employees and then paid according to tax and will receive STBP and STS will also be made by using the system, it will be more efficient in errors between systems and humans. obstacles in the receipt of local revenue by Bapenda Karawang related to deposit certificates, local tax payment certificates, and proof of payment certificates include data entry errors, incomplete documents, difficulty verifying payments, and technical problems in administration and reporting systems. To address these issues, Bapenda Karawang could improve officer training, use advanced information technology, and increase transparency of financial reporting. Additional measures include strengthening coordination between units, periodic evaluation of systems and procedures, and providing easy and clear access to local revenue information to the public.

This study aims to analyze the relationship between big bath accounting, corporate governance, and information asymmetry on audit fees through a qualitative literature review approach. Big bath accounting, a practice of manipulating earnings by reducing profits in one period to boost profits in the subsequent period, is known to increase audit risks, which subsequently leads to higher audit fees. Strong corporate governance is believed to mitigate the negative impact of this practice by providing more effective internal controls and reducing the level of information asymmetry. Low information asymmetry between management and shareholders reduces the auditor's uncertainty regarding the quality of financial statements, which can help lower audit fees. This study reviews recent literature on the relationship among these three variables, comparing findings from previous studies to provide a deeper and more comprehensive understanding. The study's findings suggest that good corporate governance and high levels of transparency play an important role in reducing audit fees caused by big bath accounting practices and information asymmetry. These findings are expected to contribute to the development of more effective governance policies that enhance financial transparency and control audit costs.

The rapid advancements in Artificial Intelligence (AI) have raised significant ethical concerns across various sectors, necessitating the need for robust ethical frameworks to guide their development and implementation. This study explores the intersection of AI ethics and Islamic law, focusing on how Maqāṣid al-Sharīʿah, the higher objectives of Islamic law, can be applied to AI governance. By examining key Islamic principles such as justice, transparency, privacy, and human dignity, the study investigates how these values can provide a moral compass for addressing AI-related ethical challenges, such as algorithmic bias, privacy violations, and the erosion of human autonomy. The Maqāṣid al-Sharīʿah framework offers a proactive and vision-oriented approach, prioritizing societal well-being while ensuring the alignment of AI technologies with Islamic moral standards. Unlike traditional Islamic legal responses, which are often reactive and case-specific, the Maqāṣid approach promotes the anticipatory evaluation of technologies, emphasizing the need for a balance between technological innovation and ethical responsibility. The paper also discusses potential solutions to bridge the gaps between global AI ethics frameworks and Islamic ethical standards, including interdisciplinary collaboration and the development of hybrid regulatory models. Additionally, it highlights the need for continuous updates to Islamic legal frameworks to address emerging technological issues, ensuring that AI systems are ethically sound, Shariah-compliant, and beneficial to society. This study aims to contribute to the growing discourse on the ethical implications of AI from an Islamic perspective, offering insights into how Islamic law can play a crucial role in shaping the future of AI governance.

This research is motivated by the results of preliminary observations that there are still service programs that have not been realized according to the specified time. Most people feel that the services provided by the village head and his staff have not yet touched the real needs of the community. Lack of awareness from local village government officials in the service process. The method used is a qualitative descriptive research method. The population in this study was 8 people. The sampling technique used the total sample technique, thus the sample in this study was 8 people. The data collection technique used a questionnaire. The results of the study are as follows: The Leadership of the Head of Cikunir Village, Singaparna District, Tasikmalaya Regency in Activities So far, it has been in accordance with the main function of the leader by carrying out his leadership properly and correctly, meaning, based on the rules of the game that have been agreed upon and determined by the organization. such as the preparation of the vision and mission and goals of the organization, so that from planning to accountability is directed at the goals that have been set, becoming a motivator, decision maker, performance assessment, dynamic and catalyst for the organization, stabilizer and supervisor. The implementation of public services in Cikunir Village, Singaparna District, Tasikmalaya Regency, has been in accordance with the Decree of the Minister of Administrative and Bureaucratic Reform Number 63 of 2004 concerning Minimum Service Standards, such as in terms of transparency, accountability, conditional, participatory, equal rights, and balance of rights and obligations. The obstacles faced by the village head in improving public services in Cikunir Village, Singaparna District, Tasikmalaya Regency, are human resources, facilities and infrastructure, education and human resources skills. Efforts that have been made by the Village Head in Improving Public Services in Cikunir Village, Singaparna District, Tasikmalaya Regency, are improving the quality of human resources through education and training; adding/completing service facilities and infrastructure; and improving employee skills through on the job training.

This study aims to evaluate the New Learner Admission Program (PPDB) in Trenggalek Regency, especially the zoning system, using the CIPP (Context, Input, Process, and Product) model. The research method used is qualitative research with the research subject as the Head of the Subdivision of Program Planning and Evaluation of the Education, Youth and Sports Office of Trenggalek Regency. Data were analyzed descriptively analytically through interviews and PPDB implementation reports. The evaluation results show that the context of PPDB in Trenggalek Regency includes the determination of zoning areas, the percentage of capacity, and the issuance of technical guidelines. The input evaluation includes the online PPDB application and socialization to stakeholders. The PPDB process involves announcement, registration, selection, and announcement of the determination of students. Meanwhile, product evaluation includes the re-registration process, integration of PPDB data in Dapodik, and reporting on the implementation of PPDB. Comprehensively, the evaluation using the CIPP model provides a comprehensive picture of the effectiveness, efficiency, and fairness of the zoning system implementation in PPDB. The evaluation findings can be used to improve transparency, efficiency, and fairness in the zoning PPDB system in Trenggalek.

Various factors, including changes in commodity prices, domestic production, trade policies, and geopolitical considerations, can impact the value of oil and gas imports and exports. In addition to technological innovation, economic fluctuations can also be influenced by changes in global demand, domestic production, and trade policies. The value of oil and gas imports and exports may experience fluctuations over time and between nations. The Perdag No. 21 of 2019 and the Constitution of the Republic of Indonesia No. 22 of 2001 pertaining to oil and natural gas govern export and import regulations, respectively. These documents provide a clear framework for the management of oil and natural gas resources in Indonesia and aim to harmonize regulations in the oil and gas sector. Natural gas, in addition to enhancing industry oversight and transparency, should be subject to scrutiny, as economic development can be influenced by export and import revenues. The government can subsequently manipulate this information to curb inflation, thereby contributing to the preservation of the nation's economic stability.

This study focuses on the effectiveness of supervision and regulation conducted by Bank Indonesia (BI), the Financial Services Authority (OJK), and the Deposit Insurance Corporation (LPS) in maintaining financial system stability in Indonesia. (LPS) in maintaining financial system stability in Indonesia. Through a qualitative qualitative approach with a literature review method, this research explores the role of each institution and identifies potential overlaps in each institution and identifies potential overlapping regulations that could affect national financial stability. can affect national financial stability. The results show that BI, through consolidated supervision and macroprudential policies, plays a significant role in maintaining monetary and financial stability. OJK, with its overarching mandate over the financial services sector, has implemented various regulations to ensure the integrity and stability of the financial system. to ensure the integrity and stability of the financial system. LPS contributes by guaranteeing customer deposits and handling failed banks, as well as coordinating with BI and OJK to maintain banking stability. with BI and OJK to maintain banking stability. To improve effectiveness, it is recommended to strengthen inter-agency coordination, regulatory harmonization, supervisory capacity, macroprudential policy, education and transparency, and international collaboration to maintain financial system stability, support sustainable economic growth, and improve public welfare.

Indonesia is currently experiencing enormous changes, namely being in the era of globalization and free trade, where companies are required to be able to compete with other countries in order to maintain the existence of their companies (Rohayatin, 2021:2). On the other hand, government organizations are also required to have better good governance, this can be seen by the Indonesian people becoming increasingly critical of everything the government does (Dwiyanto, 2021:1). The public demands a good governance pattern through the principles of good governance (transparency, accountability and credibility) (Imbaruddin, 2019: 86). Good governance is basically a concept that refers to the process of achieving decisions and their implementation that can be held accountable together as a consensus reached by the government, citizens and the private sector for the administration of government (Prokomsetda, 2017). This research was conducted with the aim of determining the influence of leadership style and organizational support on organizational commitment and employee performance at the Gresik Regency Tourism and Creative Economy, Culture, Youth and Sports Department.  

This research explores Gen Z's understanding of democratic practices in the 2024 Legislative Election, focusing on the Merdeka Student Exchange 4 program at Universitas Negeri Medan. The primary focus is identifying the high political awareness, active participation, and critical attitudes of participating students. The research methods include in-depth interviews, participatory observation, and quantitative data analysis from structured surveys. Findings indicate that Gen Z holds a more pragmatic and critical view of the democratic process compared to previous generations, with particular attention to transparency and accountability. Participation in the exchange program significantly enhances students' understanding of political pluralism and tolerance. These findings are crucial for developing more effective and inclusive political education strategies, aimed at encouraging greater youth participation in the democratic process.

The Election Supervisory Body (Bawaslu) has a crucial role in ensuring the sustainability of democracy and the validity of general election results. In the digital era, technology has an influential role in facilitating the process of socialization regarding election schedules and programs, and can increase people's knowledge, understanding and awareness of their rights and responsibilities in elections. In its use, it is hoped that it can simplify the work of election organizers and provide access to information, transparency and accountability to the public as part of professional and trustworthy public services. This supervisory function and task is very important to ensure that the election implementation process remains in accordance with the principles and principles of election administration. Supervision Model in the Digital Era in General Elections, in this case, public participation is mandatory at every stage of the election/general election. The problems and efforts in implementing general election supervision in the digital era are the role of the Election Supervisory Agency (Bawaslu) in supervising elections and this is also inseparable from criticism from election participants and the general public. This condition was motivated by dissatisfaction with Bawaslu's performance in supervising the elections.

Fund management in an orphanage is very important to see the mechanism starting from how the process of obtaining funds, the use of funds, to reports and accountability, therefore this study aims to determine how the process of obtaining funds, how the use of funds, and how reports and accountability of funds at the Blessing orphanage institution Palangka Raya. The method used in this research is a descriptive approach qualitative method in which researchers use field research techniques. The results of this study are in terms of obtaining funds, the orphanage obtains funds from several sources, namely the government through Social Services, donors, and charity cities distributed through PUB licenses. The funds that have been received are then managed by the orphanage management based on the needs of foster children. Accountability of fund management, the orphanage management realizes through making routine reports every month according to real conditions. To realize transparency, so far it has been realized by providing report results to regular donors and to the government.  

This study analyzed the process of examining members of the National Police who allegedly violated the code of conduct in the jurisdiction of the Timor Tengah Selatan (TTS) resort police. The research method used is qualitative research with a case study approach. The data was collected through in-depth interviews with the Professional and Security Division of the National Police of the Republic of Indonesia or commonly abbreviated as Div Propam Polri. The analysis was conducted to identify patterns and processes that emerged in the process of examining police members who violated the code of ethics at the TTS police station. The formulation of the problem in this study is 1. What is the process of examining and imposing sanctions on members of the National Police who are suspected of violating the code of conduct in the South Central Timor Police area? 2. How is the relationship between ethical sanctions and criminal sanctions in judicial proceedings in the District Court? The results showed that the examination process for members of the National Police who were suspected of violating the code of ethics in the jurisdiction of the South Central Timor Police was carried out in accordance with the Chief of Police Regulation Number 7 of 2022 concerning the Police Professional Code of Ethics, which involved various stages, ranging from reports or direct findings by officers, examinations to prosecutions and criminal acts in the process in accordance with the Criminal Procedure Code. In the event that a member of the National Police who violates the order of the member is immediately given disciplinary action by the ankum. This finding provides insight into efforts to improve the law enforcement system in terms of transparency in the examination process of members of the National Police who are suspected of violating the code of ethics in the jurisdiction of the TTS police.

This research aims to describe regional financial management which includes: planning and budgeting, regional financial accountability; and transparency which includes transparency and accessibility, and the performance of Regional Work Units; analyze the influence of the effectiveness of financial planning, transparency of financial reporting on the performance of Regional Government Work Units. The type of research used is explanatory. The number of samples in this study was 32 respondents. The data collection technique uses a questionnaire in the form of a statement along with an answer score using a Likert scale of 1 to 5. The analysis technique uses descriptive analysis and multiple linear regression analysis. Regional financial management which includes; Transparency and accessibility of regional financial reporting influences the performance of Regional Work Units.