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Baureno Village, which is located on Jalan Raya Baureno, is the Village Government Office which operates in the government sector, Baureno Village itself is a village located in east end of Bojonegoro Regency. The purpose of this research is to analyze the process of planning, procurement, administration, reporting and supervision of village assets in Baureno Village, Bojonegoro Regency, the inhibiting factors and efforts made to resolve them problem. This is a qualitative research with a case study approach. Data obtained through interview techniques, observation and documentation. The research results show that the processes of planning, procurement, administration, reporting and supervision are appropriate and not in accordance with the Regulation of the Minister of Home Affairs Number 1 of 2016 concerning Village Asset Management. Besides that, the mandate of the Village Law is to make an inventory of everything Village assets have not been fully implemented by the village government. The obstacles faced are village asset management funding, funds that are not on target, frequent siskeudesa applications errors, implementation that is not in accordance with the rules, lack of activity executors in responding market prices, human resources and transparency. Suggestions that can be given are for more focus on addressing the funds to be budgeted for the management of village assets, conducting inventory of assets in accordance with the provisions of the law.

The purpose of this community service activity is to strengthen partnership-based village financial management in the Tomini Bay area. The problem that occurred in Huangobotu village, Kabila Bone sub-district, Bone Bolango district, Gorontalo province was that Huangobotu village did not yet have a village website to serve as a village profile, not just to introduce Huangobotu village to the public, but the expected goal was for Huangobotu village to become a fostered village that successfully published all activities related to the transparency of village financial management. The methods used in this study were 1) Coaching socializing material about the application to KKS  supporting students, 2) Providing training on making the Village Web to KKS supporting students, 3) Assistance in training village web creation to village apparatus 4) Official Village Web Publication to the people of Huangobutu village. The results of the KKS program have been running smoothly, this is evidenced by the success of the servants in implementing the knowledge obtained at tertiary institutions to village apparatus with the Huangobotu village website and village apparatus being able to make the village website on an ongoing basis as a means of information for the public and as a village profile. Village Web, Strengthening Village Financial Management; Means

This study aims to analyze the realization of the management of the Village Revenue and Expenditure Budget. Village Revenue and Expenditure Budget is an important financial instrument in managing village finances to finance various development activities and public services at the village level. In this study, we use methods to study the implementation of Village Revenue and Expenditure Budget management in different contexts. The data used includes the budget that has been allocated, the realization of expenses, and related financial reports. Apart from that, we also involved interviews with related parties such as village financial managers, village heads, and community members. The results of this study indicate that there are still some problems in managing the Village Revenue and Expenditure Budget. Some of them are a lack of understanding of the budgeting process, weaknesses in monitoring and evaluating budget use, and low community participation in decision-making processes related to Village Revenue and Expenditure Budget. In addition, there were also indications of misuse of funds and corrupt practices that needed to be followed up by the competent authorities. This study provides recommendations for improving the management of village budgets, including strengthening the capacity of village financial managers, increasing transparency and accountability in village financial reporting, and increasing participation the community in making decisions related to the management of the APBDes. It is hoped that the results of this research can provide valuable input for the village government and related stakeholders to increase the effectiveness and efficiency of Village Revenue and Expenditure Budget management in order to realize sustainable development at the village level.

  This study aims to determine the implementation of SISKEUDES in improving the quality of village financial accountability in Karangrejo Village, Selomerto District. This research uses descriptive method with qualitative analysis using the implementation model. Data collection was carried out by library research, observation, and in-depth interviews. The research location is in Karangrejo Village, Selomerto District, Wonosobo Regency. Data analysis uses data reduction, data presentation, and data verification or conclusions. The results showed that the management of the SISKEUDES application in Karangrejo Village, Selomerto District, Wonosobo Regency had been carried out in an accountable manner. performance indicators. With the SISKEUDES application, the village government is greatly assisted in managing village finances and budgets and also provides accuracy in reports that have been made and upholds reporting transparency and accountability.

This study aims to determine how the implementation of the Basic Principles of Zakat and PSAK 109 can create accountability and transparency in zakat management institutions. Accountability and transparency are important issues in zakat management governance because they are related to public trust, zakat management agencies in order to improve accountability and transparency must prepare financial reports in accordance with applicable standards, namely PSAK accounting for zakat, infaq and sadaqah 109. In the governance of zakat, the standard of zakat management is introduced, namely the Zakat Core Principle (ZCP). This research method is qualitative research using library research methods, by collecting data related to the object of research in the form of books, manuscripts, periodicals or magazines, or collecting data in the form of literature, to solve a fundamental problem based on critical analysis and analysis of relevant in-depth knowledge about library materials. The findings of this study indicate that the implementation of Zakat Core Principles (ZCP) and PSAK 109 Accounting for Zakat can support the accountability and transparency of zakat management bodies. Among the zakat core principles, there are 6 principles related to zakat management, which reflect accountability and transparency.

The implementation of public sector accounting is very important to ensure transparency, efficiency and effectiveness in the financial management of government entities, including village governments. This study explores the extent to which the Karangrejo Village Government has adopted and implemented public sector accounting standards, procedures, and reporting practices in its financial system. This research includes studies on accounting policies, budgeting processes, and the smaller number of financial transactions of village governments compared to local governments. The results of the study indicate that the policies implemented by the Karangrejo village government are in accordance with applicable regulations and have been evaluated by accountants in presenting accountability reports. In addition, the village government has prepared financial reports, including balance sheets, income statements, and cash flow statements, which provide comprehensive information on village financial activities and assist in assessing village financial performance and accountability. The preparation of financial reports using a village-based accounting information system (SISKEUDES) also assists village officials in compiling financial accounting reports for village funds more seriously. This study concludes that the implementation of public sector accounting in the Karangrejo Village Government financial system in 2020 has increased financial transparency, accountability, and governance. However, there is still room for improvement, such as strengthening internal controls, increasing capacity building programs for village officials, and ensuring the sustainability of accounting practices that have been implemented.

The aims of this study are to analyze the effect of competence of human resources, internal control, use of technology and community participation on village fund accountability. The Kota Intan village community sees a lack of transparency from the village government, causing a sense of community apathy, that the authority for village development is the task of the village government. The population of this study consisted of village heads, village secretaries, BPD, section heads, heads of affairs, and heads of sub-villages and the criteria of research sample worked for at least 1 year with a minimum education of high school or equivalent. There was 83 respondents from 5 villages. The results of this study show that the competence of human resources had a positive but not significant effect on village fund accountability, there was a negative but not significant internal control effect on village fund accountability, there was a positive and significant influence on the use of technology on village fund accountability, and there was a positive but not significant effect community participation variable on accountability of village funds. The result of this study are expected to contribute to development of village fund accountability. While the urgency of this study relate information for the district government and the community so they know the principles of village fund accountability.   Keywords: Village Fund, human resource competency, internal control, community participation, accountability.  

The evaluation of trainer performance plays a critical role in maintaining the quality and reputation of LKP Bina Karya Mandiri as a non-formal training institution. This study aims to assess trainer performance objectively using the Simple Additive Weighting (SAW) method as part of a Decision Support Sistem (DSS). A descriptive-quantitative approach was employed through a case study involving five trainers: Wasito, Diah Rita Sari, Ahmad Jayadi, Bayu Adi Guna, and Komarudin. Data were collected through observation and surveys based on four primary criteria: Material Mastery, Teaching Methods, Participant Satisfaction, and Discipline, each assigned a predetermined weight. The findings indicate that the SAW method effectively transforms performance data into a structured and interpretable ranking. Based on preference value calculations, Bayu Adi Guna achieved the highest score of 0.935, followed by Wasito, Komarudin, Ahmad Jayadi, and Diah Rita Sari. These results demonstrate that SAW is a reliable tool for supporting decision-making in trainer performance evaluation. The implications of this study suggest that training institutions can adopt SAW to enhance objectivity, transparency, and efficiency in performance assessments, thereby strengthening human resource management practices.

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.

RKAS is a set of school action plans that cover planning, coordinating, implementing, and monitoring teaching and learning activities in the future. From this it can be concluded that the RKAS covers all parts of budget management, from planning to accountability. The School Activity and Budget Plan (RKAS) must be designed in accordance with established procedures. The procedures are (1) taking inventory of school programs/activities for the following year; (2) compiling action programs according to their types and priorities; (3) determine the work program and program details; (4) Prepare working papers and spreadsheets, set financial goals and budgets and bring them into standard RKAS format. This preparation procedure was also carried out at SMAN 13 Surabaya. In carrying out the procedures for preparing the Activity Plan and School Budget SMAN 13 Surabaya also includes teachers and school committees to take part in the discussion process regarding the planned school activity program design. The RKAS reporting process is also important in order to uphold the principles of accountability and transparency in an educational institution. This is also done by SMAN 13 Surabaya, this school uses two reporting processes, including mandatory reporting through an application that has been provided by the government in the form of the SIPLAH and ARKAS applications. This application is intended to oversee the management and planning of learning in schools, not only that at SMAN 13 Surabaya also do manual reporting, namely reporting to the school committee.

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.