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This research aims to evaluate the influence of company complexity, company size, KAP reputation, and audit opinion on audit delays in transportation sector service companies listed on the Indonesia Stock Exchange from 2018 to 2020. The background of this research is based on the importance of timeliness in submitting reports finance to maintain the trust of investors and other stakeholders. The research method used was purposive sampling with a sample of 66 companies which were analyzed using multiple regression using SPSS version 26 software. The research results showed that company complexity, company size and KAP reputation did not have a significant influence on audit delay, while audit opinion showed an influence. which is significant. The conclusions of this research indicate that although factors such as complexity and company size are often considered to influence audit delay, in the context of transportation sector companies, only audit opinion shows a significant correlation. This shows the need for companies to focus more on the quality of financial reports and transparency to reduce audit delays. These findings are expected to provide insight for companies, auditors and regulators in efforts to increase the efficiency of the audit process and the timeliness of financial reporting.

In the era of globalization and modern economic development, the Islamic banking industry has become one of the fastest growing sectors in Indonesia. Nevertheless, there are still challenges in building public trust in the Islamic banking system. This article aims to review the literature related to strategies and challenges in building public trust in Islamic banks. Through a comprehensive literature review, this article explores the factors that influence public trust, such as sharia principles, transparency, and quality services. In addition, the article also analyses the challenges faced by Islamic banks, such as public perception, lack of understanding, and competition with conventional banks. By identifying existing strategies and challenges, this article provides valuable insights for the Islamic banking industry, academics, and policymakers in an effort to increase public trust and foster sustainable growth within the sector.    

The School Committee is an independent institution comprised of parents/guardians of students, the school community, community leaders, and education experts who are committed to education. This article outlines the importance of revitalizing the role and contribution that the School Committee must provide in improving the quality of education. The School Committee serves as a bridge between the school and the community, and how their involvement can help achieve better educational goals is discussed. Through comprehensive analysis, this article highlights the importance of the School Committee's involvement in formulating policies, suring transparency, and raising funds for education. Additionally, indicators of the School Committee's involvement in improving the quality of education are presented, including aspects of education quality and relevance, equalization and expansion of education, and educational management. The School Committee can be a platform capable of bringing about significant changes in the education system, and it provides a clear view of how the success of schools can be evaluated according to national education standards. The involvement of the School Committee is considered as a factor in efforts to realize quality education services for all students.  

The principle of impartiality is an important element of criminal procedure law, playing a crucial role in ensuring a fair and impartial judicial process. This article discusses the importance of impartiality in criminal proceedings, both in terms of the concept and the impact of violating the principle in the justice system. The principles of fairness and impartiality require judges and law enforcers to be neutral, and not influenced by external pressure in making decisions. Implementation of the principle of impartiality ensures that every individual is treated equally in the eyes of the law, in accordance with the principle of equality before the law. Violation of this principle can result in injustice, cause harm to the parties involved, and reduce public trust in the justice system. This confirms that the principle of impartiality is not only an ethical norm, but also the foundation of substantive justice in criminal law. Therefore, upholding the principles of fairness in criminal proceedings is crucial to maintaining the integrity and fairness of the justice system in Indonesia. To improve the implementation of the principle of impartiality, various strategic steps need to be taken, such as providing intensive training to judicial officers, strengthening supervisory mechanisms, increasing transparency in the judicial process, and strengthening the enforcement of professional ethics. In addition, active public participation in the judicial process must be encouraged.

The principle of transparency is one of the important elements that must be present in the formation of laws. With this open principle, the public will know how the law works from planning to the stipulation stage to ratification. As the purpose of the formation of the law itself is to improve the welfare of society, community participation is very necessary so that the laws enacted provide benefits and justice for them. The legislative institution, like the DPR, must be the people's representative in obtaining justice. However, the reality so far is that the community feels that the making of this law is far from the aspirations of the people, the community feels that the government authorities, in this case the DPR, DPRD and the government as the law-forming authorities, are considered to be lacking in implementing the principle of transparency and tend to take advantage of the government. Alone. This research is normative legal research. The main focus of this research is on applicable legal norms, such as the constitution, codification, government regulations, presidential regulations, and others.

The Government of Surabaya has empowered by providing Direct Cash Assistance (BLT) in accordance with the Regulations of the Mayor of Surabaya No. 130 Year 2023 on the Implementation of Direct Cash Aid to the Poor Families in the City of Surabaya through Jatim Bank and has been implemented in Klampis Ngasem Village of Surabaya, but many still do not know about the BLT of the Government of this city. As a result, the implementation of the BLT is still unclear. The research uses the Shanahan Narrative Policy Framework (NPF) Theory and descriptive qualitative methods with an approach through observations, interviews and documentation. The results of the research show that the implementation of the BLT in Klampis Ngasem Village Surabaya has been well carried out and was welcomed by the very high enthusiasm of the community. However, in Klampis Ngasem Village there is still a lack of knowledge about the BLT and the Solid Work Program because there is no socialization about it. At the micro level, societies are used to relying on help so there is no desire to be independent and difficult to move towards prosperity. At the meso level, there is still a lack of communication about the BLT of the City Government between the institutions and the related apparatus that affects public understanding. At the macro level, the lack of transparency of the data and the criteria of the recipient by the agency on the relevant apparatus. The City Government also created a culture of dependence on aid in Klampis Ngasem Village Surabaya.

This study investigated the role of office management in improving the performance of teaching staff at MTs Muallimin Univa Medan. The research findings revealed two main themes: (1) the efficiency of school administration in freeing teachers to focus on learning, and (2) effective communication as the foundation of good office management in schools. Efficient administrative management allows teachers to access student information quickly, simplifies reporting, and increases the transparency of communication with management. Open and transparent communication between leaders, administrative staff and educators also supports smooth coordination and collaboration. The results of this study emphasize the importance of effective office management in creating a work environment conducive to improving the quality of learning and student achievement.

Public sector management accounting is a system that provides accountability information and management control for the government and society. This system serves as an information tool that provides transparent, accurate, and accountable financial reports, so that the public can understand the use of public funds and increase trust in this Sei Rattan Village Office.In public sector management accounting, transparent and accurate public financial reports are used as the main instrument for creating public accountability. These reports are used in the management control process, from strategic planning to performance reporting. In addition, public sector management accounting also functions as a supervisory tool carried out by internal parties at the Sei Rotan Village Office in an open and continuous manner. Thus, public sector management accounting has an important role in increasing transparency and accountability at the Sei Rotan Village Office, as well as increasing public trust in the Sei Rotan Village Office. Therefore, the active role of the Sei Rotan Village Office and the community in increasing the use of transparent and accurate financial reports is needed to increase transparency and accountability in the public sector.

This research aims to examine the role of the school principal in planning and implementing meetings at Madrasah Tsanawiyah Islamiyah Jalan Suluh using qualitative and quantitative approaches. The school principal plays a central role in setting relevant meeting agendas, facilitating constructive discussions, and creating an inclusive and collaborative meeting environment. Through in-depth interviews, participant observation, and document analysis, this research found that school principals face the main challenges in the form of limited time and differences of opinion between meeting participants. However, this challenge was successfully overcome through effective facilitation techniques and a participatory approach to decision making. Quantitative analysis revealed that the majority of meeting participants were satisfied with the planning and implementation process of the meeting, with a clear agenda and decisions that could be implemented well. The level of satisfaction of meeting participants shows a positive relationship with the clarity of the meeting agenda, confirming the importance of transparency and effective communication. Active participation from all stakeholders has also been proven to contribute to meeting effectiveness. This research provides several recommendations to increase the effectiveness of school meetings, including: increasing training for school principals in the field of meeting management and leadership, developing a more systematic feedback mechanism from meeting participants, and using technology to increase the efficiency of planning and implementing meetings. It is hoped that the implementation of these recommendations can strengthen the role of school principals in leading meetings, which will ultimately contribute to improving the quality of school management and education in Indonesia. It is also hoped that the results of this research can become a reference for other educational institutions in an effort to improve the quality of meeting management and effective decision making.

The aim of this research is to analyze and describe how the Village Head's leadership is in realizing Good Governance from a New Public Leadership perspective in Krikilan Village, Driyorejo District, Gresik Regency. This research data collection technique was carried out through observation and interviews in the field. The results of this research are that the Village Head's leadership in realizing Good Governance from the perspective of New Public Leadership in Krikilan Village, Driyorejo District, Gresik Regency has shown that indicators of the Leadership Role in terms of Accountability, Transparency and Openness have not been fully implemented well. Meanwhile, Network Management indicators in terms of Accountability, Transparency and Rule of Law have been implemented well. Meanwhile, indicators of Public Value as a Result of Effective Public Leadership in terms of Accountability, Transparency and Rule of Law have been implemented well. Furthermore, the Accountability indicators in terms of Network Management and Public Value as a Result of Effective Public Leadership have been implemented very well, while the Transparency indicators in terms of Network Management and Public Value as a Result of Effective Public Leadership have been implemented well. Then the Openness indicators in terms of Leadership Role, Network Management, and Public Value as a Result of Effective Public Leadership have not been fully implemented properly and optimally. Finally, the indicators for the Rule of Law in terms of Leadership Role, Network Management, and Public Value as a Result of Effective Public Leadership have been implemented very well.

This study explores the interaction between business and politics in Indonesia, focusing on the issues arising from this relationship. Through secondary data analysis and literature review, this research finds that the close ties between business and political actors often trigger corruption, collusion, and nepotism (KKN), negatively impacting public policy and the economy. The results show that this relationship harms public interests and hinders governance quality. The study offers recommendations to address these issues to enhance transparency and accountability.

The Constitutional Court (MK) of the Republic of Indonesia plays a vital role in upholding the principles of the rule of law and the protection of human rights (HAM). MK operates through the judicial review mechanism to ensure that laws in force do not contradict the 1945 Constitution. Additionally, MK oversees the legislative process, ensuring transparency and public participation. In human rights protection, MK cancels provisions of laws that violate fundamental rights, with significant decisions related to freedom of expression, freedom of religion, and children's rights. MK also protects economic, social, and cultural rights, ensuring equal access for all citizens. Despite facing challenges such as political pressure and legal complexity, MK maintains its integrity through transparency and accountability. Overall, MK ensures that Indonesia remains a democratic and just state governed by the rule of law.

This study is to investigate the implementation of Good Corporate Governance (GCG) in the Indonesian banking industry through a bibliometric approach. Through bibliometric analysis, this study explores trends, patterns and research focus related to GCG in the Indonesian banking context. This research utilizes bibliographic data from various academic and professional sources relevant to the topic. Bibliometric methods are used to analyse the number of publications, related journals, the most productive authors, and the keywords most commonly used in literature related to GCG in the Indonesian banking sector. The results of the analysis prove that the implementation of good corporate Governance in banking in Indonesia is not running optimally. There are several factors which encourages good corporate governance not to be implemented in banking in Indonesia maximally, such as implementing transparency, accountability, responsibility, fairness and independence are not fully implemented in banking in Indonesia. The implications of these findings can provide guidance for practitioners, regulators and researchers to improve GCG practices and strengthen the stability and sustainability of the banking industry in Indonesia.    

This study explores the interaction between business and politics in Indonesia, focusing on the issues arising from this relationship. Through secondary data analysis and literature review, this research finds that the close ties between business and political actors often trigger corruption, collusion, and nepotism (KKN), negatively impacting public policy and the economy. The results show that this relationship harms public interests and hinders governance quality. The study offers recommendations to address these issues to enhance transparency and accountability.

Corruption has become a serious problem that threatens national stability and progress. Transparency in identifying corruption is becoming increasingly important. This article explores the importance of ethics, religion and conscience as fundamental tools for citizens in efforts to fight corruption. With ethics, religion, and its implications for national and regional government. Ethics strengthens professional integrity, while religion provides moral guidance. Love for the profession, company, and community is also an important motivator for living a life of integrity. Through a combination of these factors, trust can become an effective agent of change in preventing corruption. Helping build a more just, transparent and integrity society by maintaining ethical, religious and loving values ​​in business and accounting practices. Thus, strengthening these values ​​in the accounting profession will have an important positive impact on the progress and prosperity of the nation and state.

Managing mosque funds is an important part of running it development activities, existing activities and covering all aspects socio-economic society. However, the main problem is deep management of the funds of the Mosque At-Taufiq and Mosque Al-Ittihad is management funds that are not yet effeccctive and efficient and socio-economic coditions that are not yet possible realized optimally for society. The purpose of this thesis: 1. To understand the management of funds at the Mosque At-Taufiq and Mosque At-Ittihad. 2. To find out the socio-economics of the At-Taufiq Mosque and Al-Ittihad Mosque in Murni Village, Jambi City. Researchers use descriptive qualitative methods, namely methods that will analyze and examine data from mosque. Researchers collect data in the form of data collection techniques in the form of observation, documentation and interviews. The research show: 1. The form of fund management the two Murni Village Mosques use management, namely planning, organizing, actuating and controlling, where in managing mosque funds there are several things that must be done attention, namely transparency, accountability, fund collection (reception system funds, fund storage system, fund reporting system, disbursement system and incoming funds) and distribution of funds. 2. Running socio-economics in the At-Taufiq Mosque and Al-Ittihad Mosque have functions int the same field Idarah, Imarah sector and Riayah Sector. It is hoped that the results of this research will be useful for increasing knowledge, insight and input for parties both mosque and the community so they can know how to manage funds the correct mosque by using functions and principles Management for managing mosque funds or managing mosque funds can be carry out the socio-economic funds is an activity that very good for society.

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.

Abstract. The digital era has brought significant changes across various sectors of life, including the economy. The continuously evolving digital technology presents new opportunities and challenges, particularly in the implementation of Islamic economics in Indonesia. This article aims to analyze the innovations and implementation of Islamic economics in facing the developments of the digital era. The theoretical review covers the principles of Islamic economics, technology in the digital era, and the role of digital technology in the context of Islamic economics. This research employs a literature review method to understand various innovations and implementations in Islamic economics. The study results show that Islamic fintech, blockchain, Islamic crowdfunding, and collaboration with E-Commerce marketplaces have had a positive impact by enhancing access, transparency, and efficiency in financial transactions. By leveraging technological innovations, Islamic economics can contribute to creating an inclusive and sustainable economic system, benefiting individuals and society as a whole. Keywords: Digital Era, sharia economics, Technological Innovation   Abstrak. Era digital telah membawa perubahan signifikan di berbagai sektor kehidupan, termasuk ekonomi. Teknologi digital yang terus berkembang memberikan peluang dan tantangan baru, khususnya dalam implementasi ekonomi syariah di Indonesia. Artikel ini bertujuan untuk menganalisis inovasi dan implementasi ekonomi syariah dalam menghadapi perkembangan era digital. Kajian teori mencakup prinsip-prinsip ekonomi syariah, teknologi di era digital, dan peran teknologi digital dalam konteks ekonomi syariah. Penelitian ini menggunakan metode kajian literatur untuk memahami berbagai inovasi dan implementasi dalam ekonomi syariah. Hasil studi menunjukkan bahwa fintech syariah, blockchain, crowdfunding syariah, dan kolaborasi dengan E-Commerce marketplace telah membawa dampak positif dengan meningkatkan akses, transparansi, dan efisiensi transaksi keuangan. Dengan memanfaatkan inovasi teknologi, ekonomi syariah dapat berkontribusi dalam menciptakan sistem ekonomi yang inklusif dan berkelanjutan, menguntungkan individu dan masyarakat secara keseluruhan. Kata kunci: Era Digital, Ekonomi Syariah, Inovasi Teknologi

This research examines the importance of transparency and fairness in the distribution of inheritance according to Islamic law in the modern era. The main problem faced is dissatisfaction and conflict between heirs due to unfair and non-transparent distribution. The purpose of this research is to identify how the principles of transparency and fairness can be applied in the distribution of inheritance in accordance with Islamic law, in order to maintain harmony and justice in the family and society. The research method used is a qualitative approach with a literature study, which involves collecting data from various literatures related to Islamic inheritance law. The results showed that transparency can be achieved through clear documentation, open communication, and the use of technology to digitize inheritance documents. Fairness in inheritance distribution emphasizes that gender differences do not affect inheritance rights, with men and women having equally strong rights, although there are differences in the amount of shares received based on utility and need. In conclusion, applying the principles of transparency and fairness in the distribution of inheritance according to Islamic law is crucial to avoid conflicts and ensure justice in families and societies in the modern era.

The urgency in several cases of student delinquency stems from law breaking attitudes and corruption cases which are increasingly common in our country, Indonesia. This occurs due to the dysfunction of several law enforcement agencies which are considered not to have emphasized their function in educating and anticipating cases of law violations in society. Some basic examples of legal awareness education and anti-corruption attitudes carried out in schools are students practicing through the honesty canteen, students practicing remembering their own assignments/exercises, students practicing identifying honest characters, schools providing special extracurriculars. So that way students and teachers understand the benefits of honesty and discipline. However, it should be noted that legal awareness education and an anti-corruption attitude should not be provided at elementary school level alone, this education must continue at subsequent educational levels because at the same time educational institutions at the upper level can be a strong milestone and reminder for building accountability and transparency.