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Higher education is often seen as a place to shape future leaders and create positive change in society. However, corruption poses a serious threat to the integrity and purpose of higher education. This article discusses the challenges and strategies in instilling anti-corruption awareness in higher education environments. These challenges include a culture of corruption that is difficult to change, economic pressures that encourage unethical behavior, and a lack of transparency and accountability. The proposed strategy includes implementing a curriculum that promotes the values ​​of integrity, establishing an independent monitoring body, implementing a strict code of ethics, and raising awareness through campaigns and training. By implementing this strategy holistically, it is hoped that higher education can become an effective agent of change in fighting corruption and promoting good governance in society.

Procurement of goods, tools, and production materials within a company is a crucial process in maintaining smooth operations and efficiency. However, there are often challenges in managing the procurement process, such as lack of transparency, administrative complexity, and lack of integration between the procurement system and the inventory system. This research aims to develop a procurement application for goods, tools, and production materials using the System Development Life Cycle (SDLC) and Waterfall approach to ensure a structured development process. The research method involved observations and interviews to understand user needs as well as analysis of the existing system. The results of this research summarize the design of an application that improves the procurement process, increases transparency, and strengthens the integration between procurement and inventory management. This application is expected to contribute to improving the efficiency of procurement management in a corporate environment.

This research aims to describe and analyze the quality of Mobile Samsat services in paying Motor Vehicle Tax (PKB) in Blora Regency. The quality of Mobile Samsat services is evaluated based on eight indicators, namely tangibles, accountability, transparency, reliability, responsiveness, assurance, empathy and participativeness. The research results show that overall, Mobile Samsat services in Blora Regency have been implemented well. However, the tangible dimension is still not optimal, especially related to the lack of seats provided for taxpayers queuing. Furthermore, researchers also analyzed six dominant factors that influence service quality, namely awareness, rules, organization, income, ability and service facilities. Of these six factors, service facilities are still an obstacle in the implementation of Mobile Samsat services. This can be seen from the limited electricity resources, the insufficient number of seats, and the stability of the internet network which is an obstacle in the service process. In general, the quality of Mobile Samsat services in Blora Regency is good, but service facilities need to be optimized so that public services can be carried out more optimally. This research provides important implications for Mobile Samsat service providers to pay more attention to aspects of service facilities and infrastructure, so that they can improve overall service quality and increase public satisfaction in paying motor vehicle tax. Apart from that, this research can also be a reference for local governments in developing and improving the quality of public services, especially in the context of motor vehicle tax payments. With the existence of quality Mobile Samsat services, it is hoped that it can encourage community compliance in fulfilling its tax obligations, so that it can increase regional income and support development in Blora Regency.

This study discusses the influence of management audit, internal control system, and the role of internal audit on the implementation of good corporate governance principles in SOEs in Indonesia. The findings show that management audit practices, internal control systems, and internal audits have a significant role in supporting good corporate governance. The relationships found in this study highlight the importance for companies to develop and strengthen internal control systems, improve the effectiveness of internal audits, and ensure management's commitment in implementing good Good Corporate Governance (GCG) practices within the company. Based on the literature, it can be seen that management audit, internal control system, and the role of internal audit have a significant influence on Good Corporate Governance practices. Several studies have also shown that the implementation of GCG principles helps companies improve transparency, accountability, and compliance with organizational regulations

This study aims to evaluate the impact of bureaucratic reform in Bima Regency following the issuance of the Ministerial Regulation on Administrative Reform (PermenPAN-RB) Number 3 of 2023, with a primary focus on enhancing the quality of public services and the efficiency of administrative processes through the implementation of information technology. Utilizing a qualitative descriptive research method, this study explores the perceptions and experiences of civil servants (ASN), policymakers, and the civilian community in Bima Regency. Data were collected through in-depth interviews, participatory observation, and document analysis to understand the implementation and effectiveness of the reforms undertaken. The findings indicate that bureaucratic reform in Bima Regency has made significant progress in improving the efficiency and effectiveness of public services, underpinned by the Bureaucratic Reform (RB) Index. The main focus of this reform is to accelerate service delivery, enhance user satisfaction, and reduce unnecessary bureaucracy, with the digitalization of services as a key step that has successfully reduced waiting times and increased transparency. Training programs for civil servants have also been enhanced to ensure high-quality services that meet the needs of the community. The roadmap for bureaucratic reform also includes efforts to strengthen integrity and transparency, with an emphasis on improving the Corruption Perception Index (CPI) score through the strengthening of oversight institutions and the implementation of policies that limit direct interactions, reducing opportunities for corruption. Furthermore, Bima Regency continues to innovate by integrating information technology into government administration to improve the Government Effectiveness Index (GEI) and E-Government Development Index (EGDI), ensuring data security, and expanding public access to government services, especially in remote areas.

This research aims to determine the application of village financial accounting assistance guidelines in realizing accountability and transparency of village funds in NogoRejo Village, Galang District, Deli Serdang Regency and what the Islamic economic view of accountability and transparency is. Accountability and Transparency are important elements that cannot be separated, a good and accountable financial report will produce a good transparent financial report as well, so these two elements are very important in managing funds, both central government funds, provincial governments, district governments /city, or village government. The method used in this research is a field study which includes observation, interviews and documentation. This research uses qualitative methods, and the data analysis technique used is descriptive analysis. The results of this research show that the village accounting assistance guidelines implemented by NogoRejo Village have played a role in accountability and transparency in managing village funds. However, the guidelines will not be implemented if village officials do not first understand the existing guidelines. In carrying out responsibility (accountability) for managing village funds in NogoRejo Village, based on each process carried out by village officials in accordance with the guidelines set by the Minister of Home Affairs and village officials who have carried out their duties in their respective fields, all funds that have been allocated for activities will be made into information boards.

Old Age Security (JHT) is an important program in the social security system in Indonesia which is organized by the Employment Social Security Administering Agency (BPJS). Despite being a vital form of social protection, JHT claims management is often in the spotlight due to the various challenges it faces, including effectiveness, efficiency and fairness in disbursement of claims. In this context, this research aims to analyze JHT claims management at the Pratama Rantau Prapat BPJS Employment Branch Office. This study uses a qualitative research method with a case study approach. Data was collected through direct observation, interviews with officers and participants, as well as analysis of documents related to the claims process. The research results show that the JHT claims process faces various challenges, including the long time it takes to complete a claim, a lack of transparency and communication, and gaps in understanding between participants and officers. The conclusion of this research is that significant improvements are needed in JHT claims management. Recommendations for improvement include increasing process efficiency, increasing transparency and communication, and simplifying claims procedures. Implementation of these recommendations is expected to improve the quality of JHT claims services and provide greater benefits for participants in their preparation for a more financially secure retirement.

The aim of this study is to explore the ethical principles applied in the process of creating and implementing poverty alleviation policies in Kabupaten Bima, utilizing a qualitative descriptive approach. Informants were selected purposively, involving key figures such as government officials from the Social Services and Regional Development Planning Agency (Bappeda) of Kabupaten Bima, academics, and community activists, to gather data through in-depth interviews, participatory observation, and document analysis. The findings indicate that the success of these policies heavily depends on the implementation of transparency, distributive justice, and accountability. Transparency ensures that the policy process can be followed and monitored by the public, enhancing trust and community participation. Distributive justice promotes the fair allocation of resources, ensuring that all segments of society feel the benefits of the implemented policies. Meanwhile, accountability underscores the government's responsibility in managing and reporting resources fairly and honestly. This research also highlights the importance of using information technology to support transparency and enhance community participation, as well as strengthening the capacities of both government and communities to create an ethical and effective poverty alleviation system.

This study aims to explore and analyze how the integration of deontological ethics and virtue ethics can serve as a foundation for enhancing accountability and transparency in the Social Services Department of Bima Regency, focusing on the understanding and application of ethical principles by civil servants and their impact on governance. Employing a qualitative descriptive method, this research involved in-depth interviews, participatory observation, and documentation studies to collect data from various informants directly involved in the implementation and supervision of bureaucratic ethics. Data analysis was conducted through an iterative model, including data reduction, data display, and conclusion drawing to gain a deep understanding of the dynamics of deontological and virtue ethics in the bureaucratic environment of Bima Regency. The findings indicate that although the integration of deontological and virtue ethics holds great potential in enhancing transparency and accountability, real challenges are faced, including the misalignment between ethical principles and bureaucratic operational realities, resistance to change, and weaknesses in the oversight system. These findings highlight the importance of comprehensive ethical education and training, the development of effective accountability mechanisms, and increased community participation as key strategies to overcome these challenges and strengthen the ethical foundation in the governance of Bima Regency.

This research aims to explain the influence of financial report transparency and accountability on the level of donor trust in the Yarhima Orphanage. This research method is quantitative research. The population of this study was 44 regular donors and 9 orphan guardian donors with a total of 53 donors and the sample in this study was 53 donors using a census sample. The data source in this research is primary data using a questionnaire with a Likert scale. The statistical tool used to test the hypothesis is regression with the help of the SPSS application. The results of the analysis show that the variables of transparency and accountability have a significant effect on the level of donor trust.

Schools, as educational facilities, have a crucial role in improving the quality and standards of national education to make it more advanced. In line with the introduction to PERMENDIKBUD No. 18 of 2019, the government provides compensation in the form of School Operational Assistance Funds (BOS) with the aim of helping fund school operational and non-personnel costs. Implementing school operational assistance is part of the state's responsibility to provide financing to the entire community and is an implementation of the mandate of the 1945 Constitution of the Republic of Indonesia to make the nation's life intelligent. Therefore, the author is interested in analyzing it in research entitled "Legal Responsibilities for Management of School Operational Assistance Funds at SD Negeri 1 Kunjeng, Gubug District" with the problem of what is the legal basis for managing School Operational Assistance Funds (BOS) at SD Negeri 1 Kunjeng and how? Legal responsibility for managing social assistance funds at SD N 1 Kunjeng, Gubug District. This research uses normative juridical which focuses on secondary data supported by the results of interviews and observations and analyzed qualitatively. Based on the research results, it can be concluded that the legal basis for managing BOS funds at SD Negeri 1 Kunjeng is rooted in the 1945 Constitution, specifically Article 31B paragraphs (2) and (3), which requires the state to organize an equitable and high-quality national education system. UUSPN No. 20 of 2003 also becomes the legal basis with Article 50 paragraph (2) which requires the government to provide financial assistance for basic education. Technical instructions from PERMENDIKBUD No. 2 of 2022 provides detailed regulations regarding the management of BOS funds according to the needs of educational units, supporting the government's efforts to create equal and quality access to education. Legal responsibility for managing BOS funds at SD Negeri 1 Kunjeng is centered on the principal and the entire school. The 1945 Constitution requires the state to provide free basic education through a 9-year compulsory education program. BOS funds, as a state financial tool, are channeled directly to schools with the principles of flexibility and transparency

The development of information technology has significantly impacted the evolution of business into the digital era 5.0. In this context, the role of Computer Information Systems (CIS) becomes crucial in facing the challenges and opportunities that arise. This study aims to explore the role of CIS in Business 5.0, focusing on technology integration and business processes, analytical capabilities and data-driven decision-making, automation and operational efficiency, information security and compliance, as well as accountability and transparency. The research methodology involved literature search from academic databases and scientific journals using relevant keywords such as "digital transformation," "Business 5.0," "Computer Information Systems," and "technology integration." Selected information sources were then filtered based on inclusion and exclusion criteria, such as relevance, source credibility, and publication year. The results of literature analysis indicate that technology integration and business process serve as the foundation for the role of CIS in Business 5.0. Analytical capabilities and data-driven decision-making, along with automation and operational efficiency, also significantly contribute to increased productivity and organizational innovation. Additionally, aspects of information security and compliance, together with accountability and transparency, are key to building trust among stakeholders. The discussion of the results highlights the importance of understanding and implementing these concepts in the context of Business 5.0. By considering technology integration and business processes, analytical capabilities and data-driven decision-making, automation and operational efficiency, information security and compliance, as well as accountability and transparency, companies can optimize the role of CIS in transforming their businesses into the digital era 5.0, enhancing competitiveness, and achieving long-term success.

An Internet of Things (IoT)-based logistics monitoring system is an innovation designed to enhance efficiency, transparency, and speed in supply chain management. The implementation of IoT in logistics provides an ideal solution for real-time monitoring of goods, which was previously difficult with conventional methods. This system integrates IoT sensors such as GPS for location tracking, along with temperature and humidity sensors to monitor goods requiring special attention, such as food and pharmaceuticals. By automating processes through IoT technology, goods distribution becomes faster, reducing reliance on manual controls, speeding up decision-making, and minimising human error. This system enables companies to monitor the condition and location of goods in real-time, offering high visibility into the logistics status. With comprehensive monitoring, companies can proactively address issues and ensure goods remain in optimal condition throughout the shipping process. An IoT-based logistics monitoring system has the potential to enhance a company’s competitiveness through efficiency and accuracy in supply chain management. When effectively implemented, IoT technology can not only improve service quality and customer satisfaction but also strengthen a company’s position in an increasingly competitive market.

Recognizing outstanding students is an essential strategy to encourage learners to improve their academic performance and overall learning quality. However, the process of selecting the best students at SMK Negeri 1 Raman Utara still encounters significant challenges due to the complexity of the evaluation criteria, which include academic achievement, attendance, participation in extracurricular activities, and student behavior. The current manual selection method is considered less effective because it is time-consuming and susceptible to subjectivity in decision-making. This study aims to address these issues by developing a technology-based Decision Support System utilizing the Simple Additive Weighting (SAW) method. SAW was chosen for its efficiency in solving multi-criteria problems through matrix normalization and preference weighting for each alternative. The development process includes requirement analysis, system design, and the implementation of an automated ranking mechanism for student candidates. Based on the testing results, the implemented system can process assessment data rapidly and produce accurate and objective rankings of high-achieving students. The system offers a practical solution for the school by enhancing transparency and validity in the selection process, minimizing human calculation errors, and supporting more equitable and data-driven decision-making.

This qualitative literature review examines the interplay between disclosure regulation, capital costs, and externalities in financial markets. It highlights how regulatory frameworks aimed at increasing transparency can significantly affect companies' capital costs and market dynamics. Through an extensive analysis of existing literature, this study reveals that while enhanced disclosure can reduce information asymmetry and lower capital costs, it can also generate negative externalities for non-regulated firms. The review compares findings from eight previous studies, illustrating the complexities of information dissemination and its repercussions on both regulated and unregulated entities. Furthermore, it underscores the importance of designing comprehensive regulatory policies that not only promote transparency but also consider the broader market implications. The findings indicate that selective disclosure regulations may inadvertently create imbalances in the market, leading to increased overall capital costs. This research contributes to the ongoing discourse on financial regulation by providing insights into the effects of disclosure practices on capital costs and market efficiency

The digital transformation within the public sector has shifted from an optional advancement to a primary parameter for local government success in managing dynamic metropolitan areas. This research examines the acceleration of Smart Governance in Surabaya through the implementation of the mandatory non-cash parking policy on public roads. Using a qualitative approach with a descriptive-analytical design, the study explores how this transition redefine the relationship between the government, parking attendants, and citizens. Findings indicate that the policy effectively minimizes budget leakage and enhances fiscal transparency. The integration of digital payment systems has transformed traditional parking management into a data-driven service, fostering public trust through accountable financial tracking. Furthermore, the shift from cash to digital transactions has successfully professionalized the role of parking attendants within the urban ecosystem. However, success relies heavily on consistent infrastructure readiness and public literacy. The study concludes that Surabaya's non-cash parking model serves as a vital instrument for strengthening Regional Original Revenue (PAD) while modernizing urban governance. These implications suggest that digital integration is not merely a technical change but a fundamental shift in bureaucratic culture. This model provides a strategic framework for other Indonesian metropolitan cities aiming to implement similar digital-based public service innovations and sustainable smart city governance.

This study aims to analyze the impact of social relationships in crowdfunding, focusing on the aspects of information, trust, and project funding. In the context of crowdfunding, social relationships between fundraisers and backers play a significant role in creating an environment that supports project success. The literature review reveals that strong social networks and information transparency can increase the level of backer trust. Trust built through positive social relationships significantly contributes to funding decisions made by individuals. In addition, this study shows that the quality of social relationships can serve as a catalyst in attracting financial support, with a wider network providing access to greater resources. Thus, the results of this study emphasize the importance of fundraisers to build and maintain good social relationships as a strategy to increase the chances of success in crowdfunding. Further research is recommended to explore cultural differences and contexts that may influence the dynamics of social relationships in crowdfunding.

This research aims to analyze behavioral dynamics in the implementation of responsibility accounting and identify the challenges faced by PT Sky Energy Indonesia Tbk in the financial and operational context. This study is a case study analysis by collecting data through company annual report and the latest news to understand the financial condition, governance and operational challenges faced by the company. The research results show that PT. Sky Energy Indonesia Tbk experienced a decline in sales, faced a Postponement of Debt Payment Obligation (PKPU) process, and was at risk of being delisted from the Indonesian Stock Exchange (BEI), which was exacerbated by the impact of the COVID-19 pandemic. Although annual reports demonstrate a commitment to transparency and sustainability, the findings indicate a gap between commitments and actual practices. This research recommends that to overcome this challenge, PT. Sky Energy Indonesia Tbk needs to increase transparency, operational efficiency, focus on renewable energy, strengthen governance, and develop a solid financial strategy. These steps require a strong commitment from companies to adaptation, innovation and long-term sustainability. This research provides insight into the importance of responsibility accounting in facing financial and operational challenges, as well as contributing to the literature on corporate governance and sustainability in Indonesia.

The marketing process in Islamic economics must be implemented correctly, and in accordance with sharia principles. In distributing products, it must be evenly distributed so that all people can enjoy the product. This research is about e-marketing analysis in increasing sales on shopping applications. The purpose of this research is to find out how marketing strategies increase sales on the Belanjo application. This type of research is descriptive qualitative with primary and secondary data types. The data collection technique in this research uses observation, interview and documentation techniques.The research results show the marketing mix strategy implemented by Belanjo to increase sales, including product availability, price, promotion and place. Supporting and inhibiting factors for the marketing mix strategy implemented by Belanjo in increasing sales, including supporting, conducting socialization and collaboration and increasing employee skills and knowledge. obstacles, low consumer buying interest and the marketing area for chips is still limited. Marketing mix strategies viewed from an Islamic Economics Perspective include: Always decorating charity with the intention of worship and sincerity. Transparency, and the goods are halal and not harmful. Carrying out honest distribution methods, not reducing size, standards, quality and scales fraudulently. Being responsible for the goods received. distributed fairly, and not doing things that are prohibited in Islam. Please help, tolerate and give alms. Never neglect worship because of distribution activities. Ikhtikar is prohibited because it will cause price increases. Seek reasonable profits. Widespread distribution of wealth. Social equality. 

Mudharabah financing is used by MSME customers and non-MSME customers in Sharia banking practices because there is minimal risk for both the Sharia bank and the customer. However, the PPKM pandemic is sweeping the world so many people are affected, one of which is MSME customers, which has an impact on the performance and ability to pay MSME customers' obligations to banks. The aim of the research is to analyze the implementation of financing restructuring during the PPKM period and to analyze the supporting and inhibiting factors in implementing financing restructuring during the PPKM period at Bank Syariah Indonesia KC Gatot Subroto, Jambi City. Restructuring has been implemented since the inception of Bank Syariah Indonesia (BSI). The supporting factors in the implementation of restructuring at Bank Syariah Indonesia (BSI) are internal factors originating from the bank and external factors originating from the customer, while inhibiting factors in its implementation are the lack of openness or dishonesty of customers towards the bank when asked for information, lack of communication when want to be asked for information or lack of transparency, and lack of personnel or staff who understand well the implementation of restructuring. Bank Syariah Indonesia (BSI) is expected to be more careful and more selective in analyzing the provision of financing so that it will minimize the occurrence of problematic financing in the future and the analysis that must be carried out by Bank Syariah Indonesia (BSI) in carrying out restructuring is expected to be guided by the bank's regulations and rules. established sharia rules.