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This research investigates the role of innovation in managerial disclosures, focusing on predictive insights and managerial incentives. By analyzing a comprehensive range of studies, the review identifies key themes and trends that underscore the importance of innovative disclosure practices. The findings highlight that forward-looking statements and non-financial metrics significantly enhance investor confidence and firm valuation. Additionally, the alignment of managerial incentives with long-term performance metrics is crucial for promoting transparency and innovation. Effective corporate governance mechanisms are essential for designing incentive structures that encourage managers to engage in innovative activities and provide comprehensive disclosures. The insights gained from this review provide a foundation for future research and practical implications for firms seeking to enhance their disclosure practices and align managerial incentives with long-term goals.

Global supply chain dynamics have been profoundly impacted by the implementation of International Financial Reporting Standards (IFRS), which have improved openness, decreased information asymmetry, and fostered strong governance and accountability frameworks. This qualitative assessment of the literature seeks to combine contemporary empirical research with theoretical viewpoints to investigate the complex effects of IFRS on supply chain management. This study employs a qualitative methodology, evaluating academic articles, case studies, and theoretical papers. It has been discovered that the implementation of IFRS enhances the quality of financial reporting, hence promoting improved decision-making, supplier selection, and risk management. Standardizing finance procedures encourages cooperation and confidence among supply chain participants, which improves operational resilience and efficiencies. The analysis comes to the conclusion that the implementation of IFRS has a significant beneficial effect on supply chain management worldwide, fostering resilience and efficiency through enhanced financial procedures.

This study examines the significant role of cash waqf in financing renewable energy projects for sustainable Islamic economic development. Using a descriptive qualitative approach, the research collects data through case analysis of Islamic social finance institutions involved in renewable energy funding, along with interviews with key informants such as waqf managers and Islamic finance practitioners. The data were analyzed using thematic analysis to identify recurring patterns and key themes related to cash waqf’s application in renewable energy projects. The findings show that cash waqf offers a more sustainable funding model compared to conventional charity. By preserving the principal and only utilizing the income, cash waqf provides long-term resources for clean energy projects. The study also highlights cash waqf’s advantages in terms of accountability and transparency, as waqf institutions are required to provide auditable financial reports. In contrast, conventional charity is often short-term and lacks structured oversight, making cash waqf a more efficient model for financing ongoing projects like renewable energy. The research also identifies challenges in implementing cash waqf, such as regulatory issues and lack of awareness. However, there are significant opportunities to address these challenges through collaborations with Islamic banks and sustainable financial institutions. This study proposes integrating cash waqf with Islamic finance principles and ESG criteria to increase its impact on renewable energy projects. With appropriate regulation and increased awareness, cash waqf can play a crucial role in driving the transition to a sustainable green economy.

All contemporary pesantren in the current era must be able and brave enough to set management standards appropriate for the Postmodern era. This is because many major changes in technology, culture, and thought that occur in the Postmodern era affect pesantren. As a result, contemporary pesantren must adapt to these changes while maintaining their traditional foundation and strong Islamic values. The analysis of references on the type of standardization of contemporary pesantren management in the Postmodern era resulted in the writing of this article, which outlines several important points that can be used as a framework for the preparation of the intended contemporary pesantren standards. The ultimate goal of this standardization is expected to be able to make contemporary pesantren have a clear reference in maintaining its existence. The writing of this article uses a literature study method with a qualitative approach. This means that the data is described in the form of narratives about the standardization of contemporary pesantren management. The results of the analysis of various documents, there are at least several important points that become management standards as contemporary pesantren, including relevant curriculum development, information technology, transparency and accountability, partnerships with educational and business institutions, inclusiveness, attention to the welfare of students, environmental management, and continuous evaluation and renewal.

Digitalization of migration administration is a strategic step in increasing the efficiency and transparency of immigration and population management. This research aims to analyze the implementation of digital technology, such as the M-Paspor application, Immigration Management Information System (SIMKIM), and the Sobat Dukcapil platform, as well as the challenges faced in this process. Descriptive qualitative research methods were used by collecting data through literature studies, interviews and digital system observations. The research results show that digitalization has succeeded in speeding up administrative services, increasing the accuracy of biometric verification, and facilitating data integration. However, the main challenges include limited technological infrastructure, gaps in human resource competencies, resistance to change, and security and data privacy risks. The research conclusions emphasize the importance of multi-stakeholder commitment, increased infrastructure capacity, and clear regulations to ensure the sustainability of digital transformation. Digitalization has the potential to optimize public services, as long as it is accompanied by a holistic strategy to overcome technical, social and policy obstacles.

This study aims to analyze the implementation of digital fiscal surveillance through the use of tapping boxes in optimizing restaurant tax collection in Ogan Komering Ilir Regency. The research employs a descriptive qualitative approach with data collected through in-depth interviews, observations, and documentation studies. Data were analyzed using the reduction, presentation, and conclusion drawing model proposed by Miles, Huberman, & Saldaña. The findings reveal that the implementation of tapping boxes enhances transparency and accountability in restaurant tax collection by providing real-time transaction data. The devices strengthen taxpayer compliance, particularly in terms of instrumental compliance, as the risk of detection for non-compliance increases significantly. Nevertheless, several challenges remain, including resistance from some restaurant owners, limited internet infrastructure, and the need for regular device maintenance. Overall, tapping boxes hold significant potential for optimizing restaurant tax revenues at the regional level, provided that local governments improve socialization, technical support, and digital infrastructure readiness.

The purpose of writing this paper is to study and obtain information on several work relationships in public services and how to overcome these various problems. Bureaucratic Pathology is a disease that eats away at the very foundations of life in a bureaucracy. Bureaucracy is synonymous with the impression of long and convoluted processes, as a result bureaucracy gets a negative image. There are realities experienced in the government bureaucratic environment, such as tortuous work procedures, uneven workload, slow, inefficient, rigid, lack of transparency, corrupt behavior, these conditions are described as sick bureaucracy or bureaucratic pathology. Research is used to determine the conditions and various kinds of bureaucratic pathological practices in Indonesia and how to prevent them in order to create an efficient bureaucracy. The method used in this research is a qualitative approach using literature study techniques. The research results show that the bureaucratic journey in Indonesia is closely related to national culture and is influenced by existing cultural problems. Culture and habits are difficult to change because they are closely related to aspects of morality, this is the beginning of the emergence of symptoms of bureaucratic pathology. The culture of extortion, bribery, slow service, complicated procedures, corruption, collusion and nepotism has become a habit for the Indonesian people. Therefore, efforts that can be made to prevent bureaucratic pathology are by changing the position and role of the bureaucracy that has been implemented so far. Apart from that, applying the principles of good governance can prevent bureaucratic pathology, especially corruption, collusion and nepotism, to create an efficient bureaucracy.

The purpose of writing reform papers is improvement; bureaucratic reform means a change of perspective, an increase in "will and determination", and a decrease in the likelihood of deviation. High quality public services cannot be achieved simply by improving budgets and systems. After bureaucratic reform, there are still many deficiencies in various fields of public services. Corruption, plagiarism, fraudulent judgments, and falsification of information Four main components hinder bureaucratic progress in Indonesia: laws and regulations, organization, human resources (HR), and government management. Bureaucratic reform will have a direct impact on improving the quality of public services, which are based on facts on the ground, transparency regarding people's welfare, and a better quality of public services. Undoubtedly, this bureaucratic reform will improve overall development implementation in Indonesia, especially as the third phase of the RPJMN is underway. This bureaucratic reform will certainly encourage the implementation of development in general in Indonesia, especially the implementation of the third phase of the RPJMN which is currently being implemented. In addition, it is believed that the implementation of bureaucratic reform must also encourage investors to continue investing in the development of this country.

This study aims to determine: the effect of partial and simultaneous accountability and transparency on the management of APBDes. This type of research is quantitative. The population of this research is village officials, members, VCB (Village Consultative Body) and community leaders using a sample of 50 respondents. Data collection method by distributing questionnaires to respondents directly. The technique of determining the number of samples in the study used a random sampling technique. The analysis used is multiple linear regression analysis using the SPSS 25 program. The results of the study stated that: 1) accountability had a partial effect on the management of the APBDes with a contribution of 43.4%. 2) transparency has no partial effect on the management of the APBDes. 3) accountability and transparency simultaneously affect the management of APBDes with a contribution of 56.6%. APBDes management can be explained by the variation of the two independent variables of 43.4%. More attention is needed from the government of Sarireja Village, Tanjung Subdistrict so that the management of the APBDes can be more accountable and transparent.

The Bogor city population and civil registration service program application is the Population Administration Information system (SIAK) application. This includes e-ID services, family cards and birth certificates. The functioning of the Online KTP Registration application not only makes things easier for Bogor City residents. This application is also an additional public facility that supports efforts to make Bogor City a Smart City. In an effort to utilize information technology in providing population document services to the community with the aim of making it easier, simplifying the system and ensuring transparency, the Bogor City Population and Civil Registration Department is collaborating with all SKPD as a basis for development planning by utilizing a population database. The problem with the new system is that the e-KTP service in the city of Bogor is not yet optimal. Because there are still many people who have difficulty using this application and not all people know the procedures. Apart from that, there are also system response problems caused by slow internet networks, slow responses and lack of availability of blanks. The method in this research is a qualitative approach and uses a literature study or literature review method. The literature study method is a series of activities related to methods of collecting library data, reading and taking notes, and managing research materials (Kartiningrum 2015). To find out the quality of service in this research, theoretical indicators according to Zaithhanl are used, such as Tangible, Reliability, Responsiveness, Assurance, and Empathy.

This research aims to explore the ethical dimensions in the development of Artificial Intelligence (AI) with a focus on its social and moral implications. The research method involves a literature review to gain a profound understanding of the social and moral impact arising from AI development. Analysis is conducted on various literature sources, including articles, books, and AI-related ethical initiatives. The Future of Life Institute highlights the significant potential of artificial intelligence across various sectors but also underscores significant ethical challenges. This initiative requires careful understanding and handling to ensure that AI development aligns with moral and social values. Ethical issues related to unfair compensation for workers in the 'mechanical turk' industry and the impact of technology companies on human rights and democracy are identified. Furthermore, the research describes ethical issues in the use of personal data to train AI models, emphasizing individual rights regarding trained models and the protection of data subject identities. Additionally, the relationship between humans and robots raises ethical questions about their influence on human values and the potential for violent impacts. This exploration also discusses AI-related ethical initiatives emphasizing human rights, well-being, accountability, and transparency. The Ethically Aligned Design Guidelines from IEEE serve as a primary reference, emphasizing the need for AI development based on ethical principles and human rights. In conclusion, this research underscores the importance of awareness regarding the social and moral implications in AI development. Moral principles such as openness, accountability, justice, security, and freedom serve as guiding principles to ensure that AI provides positive benefits without sacrificing human values.

This This study evaluates the performance of the customer friend team at the Regional General Hospital (RSUD) of Bogor City and analyzes the factors influencing their performance. The study adopts a qualitative field research method. Effective performance evaluation has been found to enhance employee competence and motivation, while ineffective evaluation can have negative repercussions such as employee complaints, decreased motivation, and turnover. Critical factors influencing the customer friend team's performance include inter-team coordination, customer engagement, and interpersonal communication skills. Training and skill fulfillment are also vital in improving employee performance. Effective performance evaluation aids RSUD Bogor City in enhancing employee competence, work motivation, and achieving organizational goals optimally. Factors such as fairness, transparency, and clear and constructive feedback are important considerations in performance evaluation. The study findings provide a better understanding of the factors influencing the customer friend team's performance and offer practical implications for RSUD Bogor City to enhance service quality and patient relations.

This research delves into the impact of scientific advancement on both governmental and private sectors, emphasizing the critical role of Public Relations (PR) in governance and corporate realms. Information technology, particularly the internet and social media, serves as the primary means for public information access. It highlights the significance of public information transparency based on legal regulations, along with social media's role in facilitating public participation concerning public policie. The research methodology includes literature reviews, case studies, expert interviews, and community surveys. Findings emphasize the government's role in supervising social media and digital technology to ensure their safe, fair, and just use. The research also underscores the importance of political participation, whether conventional or online, in governmental policy determination. A case study concerning the role of Facebook in disseminating information by the Faculty of Tarbiyah and Education at IAIN Kendari constitutes a pivotal part of this discussion.

This study explores the implementation of Electronic Procurement Service (LPSE) and its impact on the procurement processes for goods and services. The research focuses on understanding how the adoption of LPSE influences efficiency, transparency, and accountability in the procurement activities of organizations. Through a comprehensive analysis, the study evaluates the integration of LPSE in streamlining the procurement workflow, reducing manual intervention, and enhancing communication between stakeholders. The findings highlight the advantages and challenges associated with the electronic procurement system, shedding light on potential improvements for optimal utilization. The study contributes to the broader discourse on digital transformation in procurement, emphasizing the need for organizations to adapt and leverage technology to enhance overall procurement effectiveness.

This research investigates legal aspects related to protection for fintech users in the context of online lending in Indonesia. The background includes the rapid development of the fintech industry and the increasing use of online lending, which has created a need to evaluate the effectiveness of existing legal protections. This research uses a combination approach of regulatory analysis, case studies, and interviews with relevant stakeholders. The literature review involves the concept of fintech, related regulations, and legal protection challenges that users face. Research methods include in-depth analysis of applicable regulations, case studies of user experiences, and interviews with representatives of financial institutions and supervisory authorities. The results of this research provide a better understanding of the rights and obligations of fintech users in the online lending environment. Key challenges include legal uncertainty and unethical practices by some service providers. The research also suggests steps for improvement, including increased regulation, increased transparency, and user education. Thus, this research provides a comprehensive view of legal protection for online lending fintech users in Indonesia and provides a foundation for further improvements in industry regulations and practices.    

The purpose of this study was to examine the influence of transparency, accountability, and public trust in the management of village funds on village progress, especially in Kemiri Village, Sidoarjo District. The population studied in this study was Kemiri Village, and the research methodology used was descriptive quantitative sampling with a sample size of 100 respondents. Researchers used SPSS 22 (Statistical Product and Service Solution), which includes determination test (R2), t test, f test, and multiple regression analysis test. The research findings show that although the public trust variable has little effect on village progress, the transparency and accountability variables have a positive and significant effect on the progress of Kemiri village.

In an increasingly competitive business environment, research and development companies, especially in the agro-industrial sector, need to maintain operational efficiency and competitiveness by having an integrated management system. Enterprise Resource Planning (ERP) has become an effective solution in automating business processes. This study aims to analyze the implementation of the Odoo Inventory module at PT XYZ, focusing on inventory management and its impact on efficiency, decision making, and customer satisfaction. The research method used is descriptive qualitative involving interviews, literature study, and data collection through observation. The implementation of Odoo's Inventory module successfully overcomes the constraints of warehouse operations by providing features such as Receipt Product, Internal Transfer, Scrap Orders, and Inventory Adjustments. Thus, the company can track, manage, and adjust inventory efficiently, overcome recording errors, and increase transparency in inventory management. The results show that the implementation of ERP through Odoo Inventory module at PT XYZ brings significant benefits in improving operational efficiency and inventory management. The study recommends further evaluation of user acceptance of the implemented system as well as regular updates to the latest version of Odoo software. This study provides a better understanding of the benefits of ERP implementation in the context of research and development in the agro-industrial sector and identifies potential for further research in this area.    

This research explores the implementation of Good Corporate Governance (GCG) at Bank Muamalat KCP Stabat. The findings show that the bank has succeeded in establishing a strong corporate governance structure, with the active involvement of the supervisory board and audit committee, which reflects a commitment to transparency and accountability. Bank management is considered as a reliable agent, in accordance with the principles of Agency Theory, creating positive tendencies in policies that support the interests of shareholders. In the dimensions of Stewardship Theory, banks actively integrate the interests of customers, employees and society into their GCG policies, showing the importance of a corporate culture that supports management's stewardship role. The success of GCG implementation is realized in achieving compliance with regulations and standards, with transparent financial reports. Bank Muamalat KCP Stabat, through its GCG practices, has a positive impact on shareholders and other stakeholders.

Economic digitalization has changed the business landscape drastically by playing a central role in the transformation of accounting information systems (AIS). This study explores the impact of digitalization on AIS, analyzes emerging challenges and opportunities, and understands the implications for efficiency, transparency and innovation in business operations. Using qualitative and quantitative approaches, this study provides an in-depth analysis of how companies can face these changes successfully. Key words: economic digitalization, accounting information systems, business efficiency, transparency, innovation.  

Good Corporate Governance is the most well-known principle in the world for maintaining the integrity of world organizations. Almost all international locations in all countries adhere to the foundation of building responsibility and openness. Unfortunately, in its application, GCG does not explain the values ​​of stakeholders. The study aims to reconstruct GCG (OECD version) and look for a more appropriate Sharia Concept. Of course, this will provide a solution to the problem itself. After analyzing the values ​​and character of SET, we built a modern GCG positioned on Islamic concepts. These concepts are; One; deeper sympathy from stakeholders, second; principles regarding stakeholder rights: third, equality in stakeholder behavior, fourth, the principle of openness, finally, regarding corporate accountability.Weak GCG practices in Indonesia are caused by the low level of protection for investors, law enforcement, transparency and ineffective public company audit committees. This condition strongly encourages the need for effective and efficient global corporate governance. Islamic Corporate Governance The Islamic perspective lies in the Islamic Company Theory which has greater concern for wider stakeholders which include God, humans and nature. The difference in goals between conventional Corporate Governance and Sharia GCG which tends to adhere to Sharia Enterprise Theory (SET). SET equates material and spiritual values. This shows that Sharia GCG does not only achieve material benefits, but also spiritual values. SET also equates egoistic values ​​with altruistic values, which in Islamic law are realized in the form of worship.