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The research aims to determine the effect, the magnitude of the influence, and the relationship between the transparency of zakat management on the interest of muzakki in Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency. The data source for this research was obtained from questionnaire answers given by research respondents, namely the people of Paluh Manis Village, Gebang District, who paid zakat at BAZNAS, Langkat Regency, as many as 56 respondents. Data analysis in this study used validity test, reliability test, classic assumption test, hypothesis test, and simple linear regression analysis. Based on this test, it is explained that there is a significant influence between the transparency of zakat management on the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency. smaller than 0.05 or (0.000 <0.05) and tcount > ttable (4.382 > 2.00488) so there is an influence of variable X on variable Y. Transparency of zakat management affects the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency by 24.9%. There is a positive or parallel relationship between the transparency of zakat management and the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency.    

The purpose of this research is to find out and describe the effectiveness and efficiency of implementing the siskeudes application as well as the constraints or obstacles to financial management in Rejosari Village, Pakis District. This research uses a qualitative approach with a qualitative descriptive research type. The data used in the study were obtained through interviews and observations at the Rejosari Village Hall office. Data analysis using data reduction, data presentation and verification. The results showed that the implementation of the siskeudes application in Rejosari Village was quite effective and efficient in helping the village government manage its finances. The village financial management procedures that will be carried out include the planning, implementation, management and reporting/accountability stages. However, there are still some problems in its operation but it doesn’t really affect the system used. The village financial system is very important in the village economy, where good and structured village financial management can create optimal accountability and transparency.

The company is an organized institution with the aim of obtaining profits in the development of companies in the capital market and providing opportunities for the public to invest in the short, medium and long term, while it is easier for companies to obtain funds from the public investors (investors) by issuing securities both equity or debt. The purpose of this research is to find out how bonds are regulated in the Indonesian capital market from legal protection and corporate responsibility that defaults on bond investors. This study uses a normative legal research method that focuses on the study of legal perspectives and/or perspectives that explain a set of legal principles, legal norms, and legal regulations both formally and materially. The approach used in research is a conceptual approach (Conceptual Approach) where by examining through legislation and theories. Based on the research results, it is known that bond investors protect capital from the risk of company default, namely periodic reports and transparency of information, as well as guarantees (collateral) included in the issuance of bonds and the existence of sinking funds (reserve funds). Preventive legal protection for investors after a default occurs, the company continues to pay bond principal and interest (coupons) to investors in accordance with the bond agreement agreement. Companies can also be subject to civil witness administrative sanctions and even criminal sanctions.

The Review of the DPR's Check and Balances Constitution on the Prerogative of the President in Appointing State Officials discusses the role of the DPR in limiting the president's prerogative in appointing state officials in Indonesia. The research was conducted using a normative approach with a focus on examining relevant laws and regulations. In practice, there are still deficiencies in the system for appointing state officials in Indonesia, where the DPR is often less active in limiting the president's prerogative and only giving approval without conducting a more in-depth evaluation of candidates for state office. Although efforts have been made to strengthen the mechanism of checks and balances in appointing state officials during President Jokowi's administration, there are still challenges and obstacles that need to be overcome, such as the lack of openness and transparency in the selection of candidates for state officials. Therefore, close collaboration between the government, DPR and civil society is needed in strengthening the check and balance mechanism in the appointment of state officials in Indonesia, in order to create a more transparent, accountable and high integrity appointment system for state officials.

Rumah Zakat is a philanthropic institution that manages zakat, infaq and shadaqah, as well as other social funds through community empowerment programs. With the Smile Champion program, Rumah Zakat is committed to improving the quality of education which includes beneficiary categories. This study aims to determine how significant the influence of the Smile Champion program is on the increase in ZIS fundraising in 2009-2018 at Rumah Zakat. The method used in this research is descriptive analysis method with a quantitative approach. The statistics use normality test, autocorrelation test, run test, heterodasticity test, multicollinearity test, coefficient of determination test and t test. The types and sources of data used are secondary data obtained from financial information published by Rumah Zakat. Based on the results of the study, it was concluded that the influence of the Smile Champion program on increasing the collection of ZIS funds at Rumah Zakat from 2009 to 2018 had a very positive significant effect of 48%, while 52% was influenced by other factors which were not included in the study. This is supported by the opinion of Sunyoto (2015) that an income in a goods or service company can be determined based on the quality of a product being marketed. From this research, Rumah Zakat must try to maintain the trust of muzzaki in particular and the community in general regarding the management of ZIS funds. It's a good idea to invite donors when distributing or giving to mustahik throughout the Champion's Smile Program. With the hope that professionalism that is manifested by transparency and accountability will make zakat collection continue to increase.

The Holding Company is part of the company, the Holding Company Philosophy which was originally to create added value, efficiency and strengthen the supply chain has now become a business innovation for the company's development in Indonesia. Because the Holding Company is part of the Company, the highest position in the company is the GMS. The position of the GMS in the holding company has the same role as in the company, namely making strategic decisions, overseeing company performance, and maintaining transparency and accountability even though the holding company itself is a holding company which under its control oversees the policies of the subsidiary companies it shelters.

The goal of this study is to ascertain how digital entrepreneurship strategies are applied by online business organizations in West Java from an Islamic perspective. This is a field research with a qualitative approach and descriptive qualitative approaches. Data were gathered through interviews, observations, documentation, and literature searches. Data analysis approaches make use of inventory or data collection, identification, analysis, and interpretation. The study's conclusions show that the four tenets of client orientation, transparency, fair competition, and fairness serve as the foundation for the digital entrepreneurship strategy employed by online business firms in West Java. The customer-oriented philosophy is first put into practice by providing polite, soft, and friendly service and by always being prepared to offer solutions. Second, the concept of openness is put into practice, and product specifications are truly communicated. Third, the idea of fair competition is put into practice through prompt delivery, no-cost advice, special offers, and higher-quality products. Fourth, the concept of fairness is put into practice by treating customers fairly and providing them with benefits.    

This article analyzes how corporate governance practices influence financial performance in companies within emerging economies. Using data from firms in Asia and Africa, the research examines the impact of board composition, audit quality, and transparency on profitability and shareholder value. Findings indicate that robust corporate governance practices contribute to better financial outcomes, enhancing the stability and attractiveness of companies in emerging markets.

Tabular-based clinical risk prediction models are extensively applied in medical decision support systems; however, two major challenges often reduce their reliability: predictions that contradict basic clinical logic and poorly calibrated probability outputs that weaken threshold-based decision making. This study investigates explainable binary risk prediction using the processed Cleveland subset of the UCI Heart Disease dataset as a public clinical benchmark. A lightweight and CPU-efficient pipeline is proposed by employing an XGBoost classifier integrated with monotonic constraints on clinically relevant features, followed by probability calibration through post-hoc methods, including Platt scaling, temperature scaling, and isotonic regression on a separate validation set. Model performance is assessed in terms of discrimination capability using AUROC, AUPRC, F1-score, sensitivity, and specificity, while probability reliability is evaluated using ECE and Brier score metrics. A monotonicity audit is also conducted through counterfactual feature sweeps to measure violation rates. In addition, the model is applied for risk stratification into low-, medium-, and high-risk categories with corresponding event-rate reporting. The findings demonstrate that isotonic regression improves probability reliability without degrading discrimination performance. Furthermore, the monotonicity audit reveals no observed violations for constrained features. Overall, the integration of monotonic constraints and probability calibration produces more decision-ready risk estimates for threshold-based clinical decision support while maintaining transparency through SHAP-based analysis.

This research illustrates the importance of optimizing ZIS activities based on Islamic philanthropy from the perspective of religious morality. Zakat is not only considered a religious ritual, but also a moral obligation that goes beyond just a formal act. LAZIZMU shows a commitment to managing ZIS funds professionally, with a focus on using funds for productive businesses aimed at improving community welfare. LAZIZMU conducts careful surveys of mustahik to ensure the distribution of funds is on target. Apart from that, LAZIZMU applies a consumptive and productive approach in managing ZIS funds, by providing direct assistance and providing business capital through the BUM program. The selection and mentoring process carried out by LAZIZMU has proven to be effective in empowering mustahik, by providing training and support in developing their businesses. The entire aid distribution process is carried out directly by LAZIZMU to ensure transparency and accuracy in the distribution of funds.

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

This research aims to explore sustainable digital marketing strategies for Micro, Small, and Medium Enterprises (MSMEs) with a focus on redefining brand identity. The research employs a qualitative approach, utilizing in-depth interviews and thematic analysis. A purposive sampling technique is employed to select participants from diverse MSME backgrounds. Through rigorous thematic analysis, the study reveals insights into effective digital marketing strategies that align with sustainability goals while reshaping brand identities for MSMEs. The findings highlight the importance of authenticity, transparency, and social responsibility in crafting sustainable brand identities in the digital era. This research contributes to the understanding of practical strategies for MSMEs to thrive in the competitive digital marketplace while embracing sustainability principles.

The trust of the congregation in the mosque management is greatly influenced by the quality of a transparent and accountable management system. Manual recording systems that are still widely used are often less effective in providing accurate, fast, and easily accessible data, especially related to cash flow information and mosque activity programs. This condition can cause unclear information that has an impact on the low active participation of pilgrims. This research offers a solution in the form of building a website-based mosque administration system that is adaptive and easy to use. System development is carried out through the stages of needs analysis, feature design, application implementation, and functional testing. The system built provides several main services, including managing worship schedules, recording income and expenditure in a structured manner, and reporting mosque activities in detail and real-time. Through the web platform, financial information and activity programs can be accessed more openly, thereby increasing transparency and accountability in mosque management. The results of the development show that this system is able to simplify the administrative process, speed up the presentation of information, and support the supervision of funds by pilgrims and administrators. Thus, a website-based administration system can be an effective solution to increase the trust of worshippers and encourage more active participation in mosque activities.

Blockchain technology has emerged as a transformative solution for enhancing transparency and traceability in global supply chains. This paper explores the applications of blockchain in improving data accuracy and accountability, particularly in sectors such as agriculture, manufacturing, and pharmaceuticals. Through detailed case studies, the research demonstrates blockchain's effectiveness in reducing fraud, enhancing trust among stakeholders, and ensuring a more resilient supply chain framework. The findings suggest that implementing blockchain can significantly improve operational efficiencies and foster collaborative relationships across various industries.

Tax is the biggest source of income for a country in funding the State Budget (APBN). The very large number of MSMEs in Indonesia have a very large potential for levy revenue, so that public authorities must boost levy revenue from MSMEs. However, a significant problem that must be addressed is that the majority of business actors are not registered as taxpayers and do not pay. The purpose of this study is to explain efforts so that business people know more about how to pay their taxes. The preparation of this conceptual article uses a literature review approach. Data collection was carried out by searching and collecting literature sourced from journal articles which were then presented using descriptive analysis. The results of this study indicate that efforts to increase the awareness of MSME actors in paying taxes can use a strategy in the form of outreach about taxation, updating the tax service system, transparency in the management and utilization of tax funds, and making policies or sanctions for MSME actors who do not comply with tax payments.

The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.  

This study discusses the role of e-procurement in preventing fraud in Satker X. This study is devoted to examining the role of e-procurement in preventing fraud, as well as the potential for fraud that may still occur when Satker X has implemented e-procurement in procurement process. The object of this research is Satker X which is one of the Central Government Work Units engaged in the field of vocational education. This research is aimed at Satker X as e-procurement users.Research espondent in this study are 3 respondents. Data collection in this study was done by in-depth interviews, observation and documentation. After the data is collected, the next step is analyze the data. Data were analyzed by data reduction, presented in tabular form, until the stage of completion of writing and drawing conclusions. The validity or credibility test of the data is done by using data triangulation.The results show that the implementation of e-procurement in Satker X is quite good, and e-procurement has been proven to increase transparency and accountability in the procurement process in Satker X. However, it turns out that e-procurement still has gaps that can later become one of the potential fraud in the future. It was found that e-procurement is considered less able to prevent fraud that can occur during the implementation of work. Where there is manipulating documents carried out by unscrupulous provider. To avoid this from happening in the future, it is hoped that Satker X and the bureaucracy above it can always evaluate the implementation of work of the procurement of goods and services, besides that Satker X and the bureaucracy above it must also start building an integrity zone, by increasing the integrity of implementers, starting from KPA, planners, PPK, UKPBJ, and the work supervisor.

To be successful in the financial world, you must know how the public disclosure of business information affects stock prices. Specifically for Pakistan, this research will help us better understand the relationship between corporate governance, disclosure quality, and equity cost The Sys-GMM model has been employed by 167 non-financial enterprises listed on the Pakistan Stock Exchange since 2017. (PSX). Research shows it was in use between 2018 and 2020. The Sys-GMM technique for estimating may be used to account for endogeneity in corporate governance problems. We discovered that GMM projections failed to account for endogeneity, resulting in inaccurate conclusions, using pooled OLS and fixed-effect estimates. According to the research, the cost of equality and financial transparency are mutually incompatible. All of these factors contribute to the PSE's stock price decline, including board size, concentrated ownership, and CEO duality. The research es-tablishes a relationship between independent audit committees and high-quality audits and reduced equity expenses. Independent directors and competent auditors command a premium on the PSX. The duration of the approval process for financial statements has no bearing on the board's independence. Due to the scarcity of information disclosed in annual reports, investors anticipate a higher rate of return. The conclu-sions of the research may be beneficial to Pakistan's corporate govern-ance authorities and investors.

The development of digital technology in the field of education continues to advance, including in academic administration. This article discusses the socialization of a digital system for undergraduate exam registration based on a database in the Physics Education Study Program. The purpose of this socialization is to introduce and implement a system that simplifies the process for students to register for undergraduate exams online. This system is designed to replace the manual registration method, which is time-consuming and prone to errors. Through this socialization, it is expected that students and academic staff can understand the benefits and how to use this new system. The results of the socialization show that the majority of users are satisfied with the ease and speed offered by this system. This system not only improves operational efficiency but also supports transparency and accuracy in academic data. In conclusion, the implementation of this digital system is a positive step towards modernizing academic services in the Physics Education Study Program.

The purpose of this paper is to explain the mechanism of the budget process are subjected to various distortions that lead to secularization in the budgeting process that impact on the neglect of the interests of society. It will also offer the concept of budgeting from an Islamic perspective. This perspective is used to provide another alternative in compiling the budget that focuses on transparency and participation in the budget in favor of the interests of the community with the Islamic perspective.