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Halal SMEs in Pekalongan need to adopt a more progressive approach to remain relevant and competitive. Innovation is not just a concept but also an urgent necessity to enhance products, production processes, and marketing strategies. Halal SMEs in Pekalongan should view innovation as the key to improving their competitiveness globally. Empowering Halal SMEs through the Pekalongan Halal Special Economic Zone (KEK) should be the main focus in the strategic plan and regional economic development. This research utilizes qualitative descriptive research with an exploratory approach. It is also a type of literature study. The results of this literature review illustrate the importance of empowering Halal SMEs to achieve global competitiveness through innovation and collaboration. In the context of empowerment, crucial aspects include capital, education, training, and financial support, needed to enable SMEs to develop their production capacity and innovation. Furthermore, the Pekalongan Halal KEK plays a significant role as a facilitator of the growth of the halal economic sector. The KEK provides incentives, infrastructure, and strict regulations that encourage transparency and access to the global market for halal products.

This research aims to prove the influence between village fund management and transparency and community welfare. This type of quantitative research, the preparation of hypotheses is based on agency theory which reflects the relationship between the government or agent and the community or principal. The sample used was the Nglorog Village community of 30 people who were determined using random purposive sampling. The research results found that village fund management and transparency had a significant positive effect on community welfare. And both variables have a simultaneous effect on the dependent variable. It is hoped that the research carried out can become a reference for the Nglorog Village government to improve its budget transparency system and make the human resources available to the Village Government more effective so that Village Fund Management is more targeted    

The method used by the author in this study is a qualitative method, this method is used to observe, understand and describe a study about the increase in tariffs for PDAM Tirta Mayang in Jambi city. The drinking water tariff is the cost of drinking water services that must be paid by the customer for each use of drinking water provided by the organizer. In the Regulation of the Minister of Home Affairs Number 23 of 2006 concerning Technical Guidelines and Procedures for Determining Drinking Water Tariffs at Regional Drinking Water Companies (PDAMs). The tariff for the level of basic drinking water needs must be affordable by customers whose purchasing power is equal to or less than the Provincial Minimum Wage. In the event that household expenditures to meet basic drinking water standards do not exceed 4% (four percent) of the income of the customer community, the tariff meets the affordability criteria. Tariffs must be applied fairly. the calculation and determination of drinking water tariffs is based on the principles of affordability and fairness. Quality of service, full cost recovery, efficiency of water use, transparency, accountability and protection of raw water.

This study aims to examine the Influence of Accountability, Transparency, and Human Resource Quality on Employee Performance (A Study in the Villages of Langsa Lama Sub-District, Langsa City). The sample selection in this research utilized purposive sampling, with a total of 75 respondents. Data collection was carried out through the distribution of questionnaires. The obtained data were analyzed using the Statistical Product and Service Solutions (SPSS) program. The analytical methods employed in this study included validity testing, classical assumption testing, and multiple linear regression analysis. The research results indicate that accountability significantly influences employee performance, as evidenced by the t-sig value of 0.000 < 0.05. Transparency does not have a significant impact on employee performance, with a t-sig value of 0.130 > 0.05. Human Resource Quality significantly affects employee performance, as indicated by the t-sig value of 0.007 < 0.05. Simultaneously, accountability, transparency, and human resource quality collectively have a significant influence on employee performance, as demonstrated by the results of the F-test with a significance value of 0.000 < 0.05.     

This research aims to analyze customer protection in sharia banking and conventional banking. This research includes descriptive qualitative research in the nature of library research. Literature sources used in this research include academic textbooks, scientific journals, research articles related to sharia banking and conventional banking. The results of this research show that: 1) Sharia banking operates with Islamic sharia principles, placing special emphasis on the concepts of justice, transparency and loss prevention for customers; 2) Conventional banking focuses on interest and profitability systems. Although both have the main goal of protecting customer assets, the methods and approaches they use differ significantly. This research describes the key aspects of both systems, examines the principles underlying them, and provides insight into how they offer protection to customers' assets. This study is important to carry out in order to add to the study of sharia banking and conventional banking, especially the scarcity of themes that discuss banking.

Potential weaknesses faced by the company. So it is necessary to consider the aspects of process inefficiency, risk of work errors, delays in information, lack of transparency, high operational costs, vulnerability to data loss and difficulties in monitoring performance. In the current era of globalization and digitization, companies face pressure to increase operational efficiency and accountability in presenting financial information. By using the PALS (Pasticipatory Action Learning System) method, where this method basically involves accounting staff in the process of upgrading the Enterprise Service Bus (ESB) system from 30 accounting staff and 5 staff will be taken for the interview sample in this research. From the problems currently faced by companies in managing financial reports, they have not been able to carry out systematic recording. With better data integration using ESB, a company's various systems and applications can be connected and communicate well. In real-time reporting compared to manual (conventional) recording which requires processing time, ESB allows for better real-time financial reports.

Corruption has become a global concern in efforts to strengthen good governance. In the context of Islamic law, aspects of preventing corruption and implementing the principle of legality in criminal acts attract in-depth attention. This article analyzes corruption prevention strategies from the perspective of Islamic law in the context of applying the principle of legality to criminal acts. The method in this research is a qualitative method in exploring Islamic legal concepts related to preventing corruption, such as Taqwa, Adl, and Amanah,as well as how these values ​​can be applied in efforts to prevent and overcome corruption. Furthermore, this article also examines legal aspects related to the implementation of the principle of legality in enforcing the law against criminal acts of corruption according to Islamic teachings. The results of the analysis show that the principles of Islamic law provide a strong foundation for corruption prevention strategies. Concepts such as justice, transparency, fair punishment, and building strong institutions are the main focus in overcoming the problem of corruption. In the context of implementing the principle of legality, consistency with sharia principles in establishing and enforcing laws is crucial to ensure the success of efforts to prevent corruption. This article contributes to a better understanding of corruption prevention strategies from an Islamic legal perspective, as well as the importance of integrating Islamic legal values ​​and principles in efforts to eradicate corruption. The practical implications of this analysis support the need for a holistic approach that includes legal and moral aspects in tackling corruption to create a society that is more just and has integrity.

This article discusses the mentoring of village fund management in Benan Village, Katang Bidare Subdistrict, Lingga Regency. The village fund management mentoring is carried out by the community service team of the Faculty of Social and Political Sciences at Raja Ali Haji Maritime University as part of the higher education tridharma. The purpose of this activity is to describe the mentoring process conducted by the community service team in Benan Village, with a focus on efforts to improve the efficiency, accountability, and transparency of village fund management. The implementation method of this community service is through socialization and lectures. The results of this community service show that the mentoring of village fund management in Benan Village has a positive impact on improving the management of village funds. The mentoring is done through socialization and technical guidance. Based on the results of this activity, the community service team identifies some challenges faced in village fund management mentoring, including uncertainty in mentoring resources and coordination among related institutions.    

This community service focuses on the application of information technology in the form of e-government in Biring Ere Village, Bunggoro District, Pangkep Regency. The main objective of this activity is to increase community knowledge and motivation regarding the development of the Village Information System (SID) to increase the transparency of village administration through e-government. Through a series of lectures, tutorials and discussions, the public is taught about the importance of SID and how to use it. This activity also involved coordination with the Head of Biring Ere Village and community members. The results of this service show an increase in community knowledge and motivation about the benefits of e-government for the development of their village. Apart from that, this activity also opens up opportunities for the development and implementation of e-government in other villages in Pangkep Regency.

This research aims to examine and analyze the legal protection given to investors in buying and selling shares in the capital market from an Islamic perspective. The research methodology used is descriptive analysis, which involves comprehensive data collection regarding the characteristics of a particular situation or symptom that contributes to strengthening the theory of Islamic capital markets. In this case, the author uses a document or literature study as a legal material collection technique, by reviewing the literature related to the research topic. This approach aims to obtain secondary data from sources such as the Quran, hadith, MUI fatwa, and relevant laws and regulations, especially Law No. 8 of 1995 concerning Capital Markets. The findings of this study reveal that the legal protection of investors in buying and selling activities in the capital market in an Islamic perspective is based on the principles of transparency and openness, the existence of a Sharia Supervisory Board (DPS), sharia audits, dispute resolution mechanisms, and the prohibition of ribawi practices or usury-based transactions.

This study aims to examine the effect of Financial Reporting Quality, Internet Financial Reporting and Transparency variables on Information Asymmetry. This research is a quantitative study that uses secondary data. The population in this study are infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period, totaling 56 companies. The results of this study indicate that Financial Reporting Quality has no effect on Information Asymmetry, Internet Financial Reporting has no effect on Information Asymmetry, Transparency has a negative effect on Information Asymmetry.

In the planning and management of the budget for working visits, Commission C of the North Sumatra Provincial DPRD plays a crucial role. Through qualitative research methods with a descriptive approach and direct observation at the North Sumatra Provincial DPRD for one month, the research findings revealed that Commission C is involved in processes including the preparation, implementation, and distribution of official notes, as well as the printing of documents such as SPT and SPPD for the execution of working visits. Additionally, Commission C also performs legislative, oversight, budgeting, and coordination functions to ensure the efficiency and transparency of fund utilization and compliance with applicable regulations. These findings highlight the significance of the role of Commission C in representing and serving the interests of the North Sumatra community effectively.

This research aims to determine the effectiveness and obstacles of implementing the SIMMONA application in financial management at the Finance Office of FITK UIN SUMATRA UTARA. This research uses a qualitative approach with a qualitative descriptive research type. The data used comes from interviews with financial operators at the FITK financial office. The research results show that the implementation of the SIMMONA application in the Finance Office of FITK UIN SUMATRA UTARA has been running effectively and efficiently in assisting Finance Employees in managing the finances of the Tarbiyah and Teacher Training Faculty of UIN SUMATRA UTARA. However, in its operation there are still obstacles that do not have a significant impact, namely the system errors while being used, which hinders the data input process and disrupts network connections. The SIMMONA application has a very important influence in the FITK Finance Office, where with this system, FITK's financial management will create optimal accountability and transparency. And the SIMMONA application can also minimize recording and calculation errors.

Corruption in Indonesia is a chronic problem that damages the social and economic structure of the country. This paper explores the history of corruption from feudal times to the modern era, highlighting corrupt practices as part of the culture of government. The government has taken serious steps by establishing anti-corruption regulations and institutions to eradicate corruption that harms society and the state. This research uses the literature study method with a focus on improving governance and increasing transparency as an effort to prevent corruption. Through qualitative analysis, this research evaluates the effectiveness of existing anti-corruption regulations and institutions, as well as understanding the impact of corruption on people's social and economic rights. The results show that the government has taken concrete steps, such as establishing the Corruption Eradication Commission (KPK) and encouraging the use of information technology. However, the fight against corruption is faced with structural, cultural, instrumental and management barriers. Measures to improve governance and increase transparency are key to preventing corruption. Challenges include organized corruption, corrupt practices in the private sector, and non-compliance with regulations. Lack of resources is a constraint, and corruption in complex bureaucratic systems complicates case handling. Improving coordination, transparency, and public participation is needed to overcome these challenges. The government needs to continuously monitor and evaluate the effectiveness of corruption-fighting measures. Regular evaluation, public participation, and human resource capacity building are key to creating a strong and resilient system against corrupt practices. Collective awareness and cooperation between the government, anti-corruption organizations, and society are essential to build an Indonesia that is clean from corruption and just for all its people.  

Transparency is an important concept in line with the desire to enforce good governance practices. The government is required to be open and ensure that the public can access various information on public policy processes, budget allocation dor policy implementation, and monitor and evaluate policy implementation. The cocept of transparency point to a state in wich all aspects of the service process are open. This study aims to evaluate the impact and affectiveness of the implementation of One-Door Integrated services (PTSP) in improving public services, especially in  term of investment licensing. The research method used is a quantitative approach, with analysis if case studies at the One-Door Integrated Investment and Service Office. Data were collected through interviews, observations, and analysis of related documents. The results of this study suggest in improving investment services, with of information, convenient facilities supporting investment. This study provide recommendations to identify the positive impact of the DPMPTSP’s effort in promoting investment growth through transparency in public services in creating a more conducive ivestment environment.

Pre-prosperous families do not understand that social assistance must be accounted for according to technical instructions. Recipients of social assistance do not know that the assistance they receive must be used according to the budget plan and the activity implementer must submit a report to the Directorate of Social Security, Ministry of Social Affairs of the Republic of Indonesia and BPKP to check whether the assistance is appropriate and on target. The aim of implementing this service is to provide understanding to underprivileged families that social assistance is provided selectively and recipients are researched professionally. Social assistance is provided to improve the standard of living of underprivileged families, paying attention to justice, propriety, rationality and benefiting from the principles of transparency, accountability, fairness and selectiveness. Social Assistance is assistance in the form of money or goods given to protect underprivileged families from social risks. The method used is socialization through seminars, problems are answered by collecting data, documentation and interviews. Partners in implementing this socialization are the village head, Village Representative Council, village figures and students. Researchers obtained data from underprivileged families regarding aid that was right on target, aid was not distributed all at once but was divided into stages and the use of the budget was checked by the Financial and Development Audit Agency.

This study aims to determine the implementation of entrepreneurial competence of school principals in an effort to improve teacher welfare at MI Ma'arif Nu Hidayatul Mubtadiin Padangasri Jatirejo Mojokerto with a research focus: How is the implementation of entrepreneurial competence of school principals in an effort to improve teacher welfare, what are the supporting and inhibiting factors of head entrepreneurial competence schools in improving the welfare of teachers MI Ma'arif NU Hidayatul Mubtadiin Padangasri Jatirejo Mojokerto The method used is a qualitative approach with a case study approach. Data collection techniques are used by observation, interviews and documentation studies. Data analysis techniques are made by data reduction, data display and conclusion (verification) and data validity. The results of this study indicate that: (1) indicate that the implementation of entrepreneurial competence of school principals is reflected in various innovative programs, such as the English-based Billingual Program, Student Shuttle Car, and Morning Prayer (TPQ). Commitment to work hard, have motivation, the principal also pays attention to the welfare of teachers with various forms of support, such as payment of salaries according to certification standard salary, THR, health benefits, allocation of BOS funds, and Family Gathering events. (2) Supporting factors include the experience of school principals in entrepreneurship, innovative programs such as the Billingual Program, Morning Prayer (TPQ) and student pick-ups, as well as transparency with all stakeholders. Inhibiting factors include financial constraints and parental constraints. Limited funds affect the implementation of innovative programs. whereas parental constraints such as limited time and understanding of the program may affect their participation      

Corporate social responsibility is increasingly  implemented in line with companies' growing awareness of ethics and transparency in  their business operations, so they believe that social responsibility can be a true form of corporate responsibility. Stakeholders must be communicated not only about the implementation of social responsibility activities, but  also about social responsibility programs. because in addition to  being a form of transparency, it also makes the program social and creates mutual understanding with all stakeholders. The purpose of this study is to see the role and impact of PT CSR. PELINDO in improving the well-being of the surrounding community. The research method used is descriptive qualitative. Research results show that the communication role implemented by PT. Pelindo 1 was effective enough to approach the community. The impact of their CSR program is also enough to help the community  improve its economy, but the program they provide is not sustainable or community-based, so it cannot be felt by all the communities around the company. In addition to that, it realizes social responsibility by carrying out relief activities such as meeting the basic needs of the society, mass circumcisions, cataract treatment and compensation of orphans.

The impact of climate change increases public awareness and encourages various parties to realize the importance of sustainability in business and building activities. Companies with a sustainable economy are considered better in the eyes of the public and investors. The sustainability report contains information about the company's social, economic, and environmental performance. Information transparency allows investors to better assess investments that will affect stock prices. Ohlson's (1995) model is used in this study, which is based on Bowerman & Sharma's (2016) research. The three disclosures in the sustainability report together influence the company's stock price, however, if analyzed from every aspect of the disclosure, only social performance has a significant negative influence on the stock price. Thus, the first and second hypotheses in this study were accepted, and the third hypothesis was rejected. The disclosure of economic and environmental performance and sustainability reports affects the share prices of manufacturing companies listed on the IDX for the 2020-2022 period. The company is expected to improve the information disclosed and its quality in the sustainability report. This is so that investors and potential investors can make a more in-depth assessment of the performance and sustainability of a company. Investors should consider more information outside of finance to assess the sustainability of the company in the long term so that the decisions taken will be wiser.  

This study aims to determine the management of the expenditure and income budget in Rekimai Jaya Village, Semende Darat District, Muara Enim Regency during 2019-2021. This type of research used in this research is descriptive qualitative research that tends to use inductive analysis. The data collection technique that was carried out was by observing the field office of the Rekimai Jaya Village, also conducting interviews with the head of the Rekimai Jaya Village, village officials and also the people of the Rekimai Jaya Village. Besides that, documentation techniques are also carried out, namely by collecting data related to the APBDes and other influential documents. From this study it proves that the preparation of the APBDes in Rekimai Jaya Village is good because it has carried out transparency such as placing billboards or banners related to its management.