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This research aims to assess financial performance in managing the 2023 APBDes in Anakalang Village, Katikutana District, Central Sumba Regency. This type of research uses a qualitative approach method, while the data sources used in this research are primary data and secondary data. Primary data was obtained through interviews with several village officials, namely the village head, village secretary, village treasurer and community leaders from the Anakalang tribe. Meanwhile, secondary data was obtained from Village Government data and documents and documentation carried out by researchers at the research location. The data collection technique used in this research is by conducting direct interviews with informants. The informants in this research consisted of the Village Head, Village Secretary, Village Treasurer and Community Figures in Anakalang Village. The results of this research show that financial performance in the management of the APBDes in Anakalang Village is based on the principles of accountability and transparency. Even though it is not in accordance with applicable policies by adjusting the situation or conditions of applicable legislation.

This research is conducted to analyze the comparison of disgorgement in the US and Indonesia and the regulation of POJK No. 65 /POJK.04/2020 in legal protection for investors. This research is categorized as normative legal research with a statute approach and comparative approach and uses library research techniques from primary and secondary legal sources. The results showed that POJK No. 65 /POJK.04/2020 has the potential to recover investor losses. Nevertheless, the risk of loss still exists mainly due to crimes and violations in the capital market. By implementing the regulation, it is expected to increase investor confidence and strengthen the integrity of the capital market. However, to achieve optimal implementation, further education to investors, transparency in the disgorgement determination process, and an effective monitoring and evaluation system are needed.    

This article discusses the efforts of the Indonesian Financial Audit Agency (BPK) in preventing and eradicating corruption, reviewing the BPK's main role in auditing state financial management to achieve transparency, accountability and integrity in the use of public budgets. The BPK is also involved in eradicating corruption by conducting investigative audits of suspected corruption cases and revealing facts related to the perpetrators, modus operandi and state losses. In carrying out its duties, the BPK must pay attention to the Human Rights (HAM) perspective to ensure that its efforts do not violate individual rights guaranteed by the constitution and statutory regulations. This article explores how the BPK maintains its independence to carry out objective audits and provide recommendations based on valid data. With a deeper understanding of the role of the BPK, it is hoped that this article will increase appreciation of the importance of cooperation between the BPK, government and society in overcoming corruption which undermines development and human rights principles.

The DPD RI Inspectorate is tasked with overseeing the implementation of government affairs. However, there are several problems in the DPD RI Inspectorate such as the limited number of auditors, suboptimal budget, and low transparency in managing audit reports. The purpose of this study is to analyze the performance of the Inspectorate in the supervisory function at the General Secretariat of DPD RI. The research method used is descriptive with qualitative analysis. Data was collected through interviews, documentation, and observation. This research uses Agus Dwiyanto's theory (2006: 50) as follows: 1) Productivity, 2) Service quality, 3) Responsiveness, 4) Responsibility, 5) Accountability. The results showed that the performance of the Inspectorate was quite good in general, although not optimal due to constraints such as insufficient human resources and insufficient budget. The suggestion of this research is to increase the number of human resources and conduct socialization about applications that can be used by the Inspectorate..

The development of digital technology has brought significant changes in philanthropy practices, one of which is through the implementation of online fundraising (crowdfunding). This study aims to analyze the effectiveness of implementing fundraising features in the Dompet Dhuafa application as one of the institution's efforts to utilize technological advancements to support philanthropic activities. Using a qualitative approach and literature review, this study examines the factors that influence the success of fundraising through mobile applications, such as trust, ease of use, and perceived usefulness. In addition, other aspects such as interface design, application features, and promotional strategies are also considered in this analysis. The results of the study show that the implementation of fundraising features in the Dompet Dhuafa application has the potential to be an effective means of collecting donations from the wider community, with the caveat that the institution must pay attention to key factors such as transparency, ease of use, and providing clear information about the impact and benefits of donations. The effectiveness of implementing these features can be measured by an increase in the number of donors, the amount of donations collected, and the level of community participation in programs run by Dompet Dhuafa.

PDAM tariffs and policies have a very important role in maintaining the availability of clean water and quality services for the community. Economically, the tariffs set by PDAM enable the provision of clean water in a sustainable manner with operational finance, infrastructure maintenance, and investment in developing the water distribution network. This research aims to reveal the impact of PDAM Tirtanadi's tariff adjustment policy on customer satisfaction. Adjusting air tariffs is an important step for PDAMs to finance infrastructure maintenance and operations, but this can also have an impact on customer satisfaction. The research method used is qualitative research with a descriptive approach. Qualitative research makes it possible to describe phenomena in depth, including the impact of PDAM Tirtanadi's tariff policy on customer satisfaction. In the descriptive method, the main focus is on a detailed and in-depth description of the observed phenomenon, without carrying out statistical analysis. The data used in this research comes from writings contained in books, scientific journals, previous research and through interviews with customers and related parties of PDAM Tirtanadi Medan Denai Branch during college internships. The results of this research indicate that the tariff adjustment policy creates hopes and concerns among customers, who hope that service quality will increase in line with tariff increases. In addition, this research also identifies factors that influence customer perceptions of tariff policies, including the quality of services provided, transparency in the use of funds, and responsiveness to customer complaints. The implications of this research are the importance of considering customer needs and expectations in designing adequate tariff policies, as well as the importance of transparency and accountability in providing public services such as the provision of drinking water.    

This study aims to analyze the effectiveness of using Accurate in managing cash expenditures at PT Graha Mukti Indah, which is engaged in property development. Good cash expenditure management is very important so that companies are able to maintain liquidity and financial stability in the long term. The research method used is descriptive qualitative with a case study approach. Data was obtained through direct observation of the system used, interviews with finance staff, and documentation of cash expenditure transactions. The results show that Accurate is able to increase time efficiency in recording, reduce the level of human error, and provide real-time cash reports that can be used as a basis for managerial decision making. This finding implies that digitizing the financial system through the use of accounting software can be a relevant strategy for similar companies to improve transparency, accuracy, and the overall quality of financial decision making. Overall, the implementation of Accurate has proven to be an effective solution for improving cash expenditure management at PT Graha Mukti Indah, and its successful integration could serve as a model for other property development companies seeking to enhance their financial management practices.  

This article investigates the impact of social media on judicial processes, focusing on how public opinion influences legal accountability. Through case studies and analyses of high-profile cases, the research examines the power dynamics between public opinion and legal frameworks, including the risks and benefits of digital activism. Findings suggest that while social media can support transparency and public engagement, it may also lead to biased perceptions that challenge judicial impartiality. The study highlights the need for a balanced approach to harness the benefits of social media in fostering accountability without compromising the integrity of the judicial process.

Marriage administration services are a form of public service that has important legal and social implications for the community. The Office of Religious Affairs (KUA), as a technical implementing unit of the Ministry of Religious Affairs, plays a strategic role in providing legal certainty regarding marital status. This study aims to analyze the quality of public services and public perceptions of marriage administration services at the Office of Religious Affairs in South Dumai District. This study used a qualitative approach with descriptive methods. Data were collected through observation, in-depth interviews, and documentation studies, with purposively selected informants consisting of KUA officers and community service users. Data analysis was conducted using the Miles and Huberman interactive model, which includes data reduction, data presentation, and conclusion drawing. The results show that the quality of public services at the KUA in South Dumai District is generally in the good category, particularly in the dimensions of responsiveness, reliability, and assurance. However, the tangible and empathy dimensions still require improvement, particularly related to limited infrastructure and individual attention to the community. This study confirms that the effectiveness of marriage administration services is determined not only by the performance of the apparatus, but also by the level of understanding and readiness of the community as service users. These findings provide important implications for improving the quality of public services through strengthening socialization, procedural transparency, and a more user-oriented service approach.

This qualitative literature review explores how strategic openness reshapes corporate restructuring practices, particularly in contexts of financial distress and institutional change. Drawing on recent empirical and conceptual studies, the review synthesizes findings from over 60 peer-reviewed sources to examine the impact of transparency, stakeholder engagement, and participatory strategy-making on organizational turnaround. The study reveals that openness fosters reflexive capabilities, enhances legitimacy, and enables adaptive strategic responses to crisis. However, it also uncovers tensions such as coordination complexity and the paradox of urgency versus inclusivity. The findings contribute to a broader understanding of open strategy as a viable governance mechanism in restructuring regimes and offer policy insights for integrating participatory principles into corporate recovery frameworks. This review emphasizes the importance of openness as a strategic capability that can facilitate resilient and sustainable organizational renewal in turbulent environments

The aim of this research is to determine the implementation of the whystleblowing system in PTN student organizations in Central Java Province, the level of disclosure of student fund fraud cases found with the whystleblowing system, and to find out how to build an effective whystleblowing system in student organizations. This research uses primary data with qualitative analysis techniques using a descriptive approach. The implementation of the whistleblowing system in PTN student organizations in Central Java Province not only aims to detect and overcome potential ethical violations, but also to increase the trust and integrity of the entire campus community. The level of fraud revealed through the Whistleblowing System can vary, depending on factors such as the size of the institution, internal policies, and the level of awareness of organizational staff about the importance of reporting fraud. An effective whistleblowing system in the context of student organizations involves a series of strategic steps and attention to key elements that include developing a system that not only facilitates safe and anonymous reporting, but also encourages a culture of transparency, integrity and fairness among organizational members.

This study aims to assess the impact of the General Intelligence Test (TIU), National Insight Test (TWK), and Personal Characteristics Test (TKP) on the success of the Basic Competency Selection (SKD) for Civil Servant Candidate (CPNS). Using data from participants in the Ministry of Law and Human Rights' SKD selection in 2023, we employed univariate analysis, simple bivariate analysis, and binning methods to comprehend variable relationships. Results reveal non-normal distributions for TIU, TWK, and TKP scores, highlighting the intricate nature of distribution in CPNS selection. While a positive correlation exists between variable values and total SKD score, binning analysis emphasizes TKP competitiveness over TIU and TWK scores. These findings offer practical insights for SKD participants to prepare effectively, with a focus on TIU, TWK, and TKP. Additionally, they contribute to transparency and effectiveness in the CPNS selection process. Further studies are recommended to explore additional factors, like age and gender, for the development of more holistic and accurate selection methods. This research supports enhancements in the adaptive and efficient CPNS SKD selection system.

This research is motivated by the existence of market growth that offers several products on the market to meet the requirements to meet consumer expectations. Intense competition requires companies to be creative by maximizing the existence of brand ambassadors. The compatibility between the brand and the brand ambassador is very important to support brand communication which in turn can form a good brand image. One of the local skincare brands is Avoskin by collaborating with Refal Hady as the brand ambassador. The purpose of this research 1). Knowing the brand ambassador Refal Hady on Instagram followers @avoskinbeauty. 2). Find out the brand image of Avoskin on Instagram followers @avoskinbeauty. 3). Measuring the influence of brand ambassador Refal Hady on Avoskin's brand image. The theory used in this study is the brand ambassador theory (Transparency, Appropriateness, Credibility and Attractiveness) and brand image theory (Strength, Uniqueness and Profits). This study used a quantitative approach with a survey method, distributing questionnaires to 83 respondents. The results of this study indicate that 1). Brand ambassadors have an average yield of 3.36 with agreement. 2). Brand Image has an average yield of 3.40 with agreement. 3). Brand ambassadors have an influence on brand image of 51.1%, while the other 48.9% comes from other factors outside the research variables.

Based on the results of this research, it is revealed that 1) According to the Islamic economics perspective, increasing sales at Miki Jaya grocery stalls is a strategy of product, price, place/distribution and promotion or 4P. The strategy used is in accordance with the provisions of Islamic sharia because it imitates the nature of marketing carried out by the Prophet Muhammad SAW. 2) The marketing strategy for increasing sales according to an Islamic economics perspective is using the 4Ps (product), price, place, promotion. 3) Analysis of marketing strategies for increasing sales at Miki Jaya grocery stalls Hutarimbaru Village, Barumun District, according to an Islamic economic perspective, is in accordance with the analysis carried out by researchers that the marketing strategy used by the Miki Jaya grocery store using a marketing mix strategy or 4P (product, price, place, and promotion) is in accordance with the Islamic economic perspective which uses the principles honesty, transparency in doing business so that it becomes a marketing difference between Miki Jaya grocery stalls and other stalls.

This article explores the comparison between money politics and cost politics in the context of the political process and its influence on democratic integrity. Money politics reflects corrupt practices in which wealth is used to manipulate election outcomes or political decisions, while cost politics includes costs related to campaigns, regulations, and citizen participation in the political process. In distinguishing these two concepts, this article highlights their role in shaping the strengths and weaknesses of democracy and the challenges in strengthening political integrity. By analyzing case studies and theoretical concepts, this article aims to present a clearer understanding of the differences between money politics and cost politics, as well as promote efforts to address corruption and increase transparency in the political process.

This study was conducted with the aim of knowing how the implementation of the principles of financial management listed in Law No. 20 of 2003 article 48. Transparency can mean openness, with transparency it can increase the support of parents, the community and the government. Accountability means that the use of financial resources can be accounted for in accordance with the plan that has been set at the SDN inpres Silae school.    

This research focuses on providing information regarding transparency and accountability in regional financial management in Deli Serdang Regency in 2022. This research aims to find out how transparent and accountable regional financial management is in Deli Serdang Regency in 2022, as well as to provide a clear picture of management practices regional finance. The research results show that although there have been efforts to increase transparency by providing access to information through websites. Therefore, this research provides recommendations for improving regional financial management practices that are more transparent and accountable, as well as increasing community participation in monitoring regional financial management.

This research investigates the impact of stakeholder pressures on executive compensation practices, focusing on the influence of public and employee stakeholders through the disclosure of CEO-worker pay ratios and regulatory frameworks. The primary objective is to analyze how these stakeholders shape corporate governance norms and executive pay policies. Employing a qualitative methodology, this study synthesizes contemporary research on the subject. It reviews strategic organizational responses aimed at enhancing transparency and fairness in executive compensation. Data were gathered from various scholarly articles, regulatory reports, and case studies, providing a comprehensive overview of the current landscape. The Result reveal that the public and employee stakeholders have a substantial influence on CEO compensation policies. According to the study, more pay equity transparency promotes improved stakeholder confidence, corporate accountability, and organizational reputation. It also emphasizes how businesses adjust to legal changes and the wider consequences for corporate social responsibility.

This study aims to analyze the process of preparing financial reports at SMK Muhammadiyah 08 Medan, especially in trading businesses (UD), which is one form of SME economic unit. Trading businesses have the main characteristic of purchasing goods for resale without changing the nature of the goods, so that the preparation of accurate financial reports is very important to support business planning and strategy. However, many SMEs in Indonesia still face difficulties in understanding and implementing accounting, considering it as complicated, time-consuming, and costly. As a result, financial management often relies only on the memory of the business owner without formal recording. This study was conducted using a qualitative descriptive method, collecting data through interviews, observations, and documentation studies of the process of preparing financial reports at SMK Muhammadiyah 08 Medan. This study also refers to the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) released by the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK IAI) in 2016. The results of the study indicate that most trading business actors in the environment do not fully understand the importance of preparing financial reports in accordance with standards. Factors of limited resources, lack of understanding, and the assumption that financial reports are not needed are the main obstacles. This study provides recommendations in the form of simple accounting training that can help business actors prepare financial reports in accordance with SAK EMKM. The implementation of this recommendation is expected to improve accountability, transparency, and overall financial management of trading businesses.

Artificial Intelligence (AI)-based Decision Support Systems (DSS) have become a central component of digital transformation initiatives across various industries. While prior studies have primarily emphasized technical aspects such as accuracy, performance, and computational efficiency, less attention has been given to the integration of human-centered principles and scalable architectural design. This study aims to examine how AI-based DSS can be enhanced through the combined application of Human-Centered Artificial Intelligence (HCAI) principles and scalable AI architecture. Using a qualitative, literature-based research methodology, this study systematically analyzes peer-reviewed publications indexed in Scopus to identify key dimensions influencing the effectiveness and sustainability of AI-driven DSS. The findings indicate that technical capabilities alone are insufficient to ensure successful adoption and long term impact. Instead, transparency, explainability, ethical governance, and user empowerment core elements of HCAI are critical for fostering trust and user acceptance. Furthermore, scalable architectural principles, including modularity, interoperability, and adaptability, are essential for enabling AI-based DSS to operate reliably in large-scale and dynamic environments. This study contributes a unified conceptual framework that bridges technical scalability and human-centered design, offering theoretical insights and practical guidance for developing trustworthy, scalable, and sustainable AI-based Decision Support Systems in digital transformation contexts.