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This research examines the regulation of remuneration for Foundation executives in Indonesia, focusing on legal aspects and its implementation. As Foundations evolve to support social, religious, and humanitarian objectives, cases of misappropriation of Foundation funds have emerged, highlighting the need for tighter oversight. Through a normative juridical approach and descriptive analysis, this study details the issues surrounding remuneration regulations, emphasizes instances of financial misconduct, and discusses the importance of establishing an external supervisory body or regulatory changes. The implementation of Good Corporate Governance and Good Cooperative Governance principles within the Foundation context is also explored. This research responds to the need for integrity, transparency, and accountability in Foundation management to achieve the humanitarian goals they undertake. The conclusion underscores the necessity for further action, including the establishment of an external supervisory body or regulatory strengthening.

This research is motivated by the problem of transparency carried out by the Jambi City Baznas not being able to provide trust to the wider community, lack of trust is one of the obstacles for the community to pay zakat through zakat institutions, the lack of transparency carried out by the Jambi City Baznas causes a lack of trust in the Jambi City community so that the people of Jambi City feel dissatisfied and have not used the Jambi City Baznas Institute. This research aims to (1) To find out whether there is a significant influence of transparency on Muzakki's satisfaction in paying zakat at Baznas Jambi City, (2) To find out whether there is a significant influence of trust on Muzakki's satisfaction in paying zakat at Baznas Jambi City, (3) To determine whether there is a significant influence of transparency and trust on muzakki satisfaction in paying zakat at Baznas Jambi City. In this research, researchers used the Quantitative Descriptive method. The technique used in sampling is the saturated sampling technique, namely the technique used when the entire population is used, the questionnaire method used is using a Likert scale. To collect data using Questionnaires, Interviews and Documentation. The data analysis techniques used in this research are Data Quality Test, Classic Assumption Test, Hypothesis Test, Multiple Linear Regression Analysis Coefficient of Determination. The research results show: (1) There is a significant influence between the transparency variable on the satisfaction of muzakki paying zakat at Baznas Jambi City. (2) There is no significant influence between the trust variable at Baznas Jambi City. Providing education to the entire Jambi City community that the Jambi City Baznas programs can be implemented well and can provide real transparency regarding both fund management and data input. In this way, it can maintain muzakki or become loyal to muzakki in Jambi City Baznas.

The availability of information and easy access to information related to the village can provide opportunities for outsiders to get to know Bergas village, thus opening up opportunities for creating collaboration between the village and outside parties. One effort that can be made to provide access to information about villages is by digitalizing villages. Village digitalization is a priority program for the Ministry of Villages in 2021. Village digitalization can help prepare a database that is useful for planning, implementing, monitoring, and evaluating village development. Digitalization of villages in the era of disruption also supports the development of superior village potential through data collection and e-commerce, acceleration of village public services to the community, and financial transparency and village development activities. With village digitalization, it is hoped that it can raise the local potential of villages, especially the potential for tourism, MSMEs, and superior products, as well as the local food potential of Bergas village. This type of research is descriptive research. The approach used is a qualitative approach and a conceptual approach. The data source used is secondary data. Data analysis was carried out descriptively and qualitatively. Concluding is carried out using a deductive method from general to specific, especially those related to the research topic, namely Optimizing Digital Villages in Public Services in the Era of Technological Disruption. Case Study of Bergas Village, Semarang Regency, Central Java Province. This research produced findings. Creating a digital village itself has several conditions that must be met. Digital villages require the availability of adequate information and communication networks, whereas digital villages must have good communication networks because this is a factor that is used to use online-based systems. Second, to create a digital village, quite large funding is needed. Currently, digital villages are the result of collaboration between regional governments and the central government through the Communications and Information Telecommunication and Information Accessibility Agency (BAKTI) and other parties. Third, the availability of human resources (HR) who manage various online information technology-based services. The implementation of a digital village has a broad nature and concerns the interests of society, so it must be implemented in an integrated and directed manner by the government, business entities, and the community. The community has a very large role in implementing the undertaking of digital villages to realize equal distribution of welfare with the support of providing telecommunications and information infrastructure in the form of public services.

This research aims to explore the role of performance management in improving the quality of education in schools. Quality education is an important aspect in achieving quality education goals, and performance management is considered an effective tool to achieve this. This research method involves literature study, secondary data analysis, and interviews with educational professionals. The research results show that performance management has a key role in improving the quality of education, through measuring, monitoring and improving the performance of teachers, students and educational staff. Implementing performance management in education can also increase school accountability, transparency and more effective decision making. In the era of digital education, information technology and performance management information systems can become valuable tools in managing data, evaluating and reporting educational performance. In conclusion, performance management has a very important role in improving the quality of education in schools. By implementing appropriate performance management strategies and practices, schools can optimize teacher and student performance, achieve better educational goals, and contribute to improving the overall quality of education.

In the current digital era, the rapid development of information technology is crucial for institutions to utilize existing technology as a means to convey information to the public. This article discusses the creation of a website portal using HTML, CSS, Bootstrap, and JavaScript to serve as an information medium for the East Kalimantan Communication and Information Service. The website aims to provide a comprehensive profile of East Kalimantan, allowing direct access to information related to various regions within the province. The methodology involves analysis, design, development, testing, and maintenance phases. The resulting portal includes features such as main service menus, information services, transparency, government details, state-owned enterprises, mobile services, bureaucratic reform, complaint handling, surveys, and applications, enhancing communication between the government and the public.

The existence of an Independent Commissioner in a Limited Liability Company (PT) is a crucial element in realizing Good Corporate Governance (GCG). The role of the Independent Commissioner is not only as a supervisor, but also as a balancer of the interests of shareholders, management and other related parties. So with this Independent Commissioner, transparency, accountability and company integrity can be improved. This explains how the role of the Independent Commissioner makes a positive contribution to the company's sustainability and stakeholder trust, company reputation, and creates a healthy and sustainable business environment. So, the existence of an Independent Commissioner is not just a formality, but the main key in realizing Good Corporate Governance (GCG) practices in Limited Liability Companies.

This research is aimed at maximizing public trust in nazhir, through efforts to optimize waqf management. This research takes a qualitative approach, with data obtained through literature studies collected from various scientific articles, journals and other publications that discuss relevant topics. Data analysis was carried out by utilizing SWOT analysis, to find strengths, weaknesses, opportunities and threats in the implementation of waqf management in Indonesia. The research results show that its strength is because the majority of Indonesia's population is Muslim, so its application can be more realistic. Meanwhile, the weaknesses are due to the low level of nazhir transparency, unprofessional waqf management, as well as promotional and development activities of waqf that is not yet optimal. This waqf management has the opportunity to launch a cash waqf type. However, what needs to be paid attention to are threats in the form of a lack of public understanding of the implementation of waqf, the emergence of the danger of waqf nazhir, and various social investments. The researchers formulated several strategies that were considered effective for overcoming waqf management problems, such as through implementing improvements to waqf management, maximizing marketing and promotional activities, and improving nazhir certification.

This study aims to analyze the extent to which community participation influences the public policy process in Indonesia. The public policy process is a series of actions and decisions that lead to developing and adopting specific public policies. Community participation is critical in this process as it helps shape, define, and implement policies that directly affect them. This study uses qualitative research methodology with data collected through in-depth interviews, document review, and participant observation of stakeholders directly involved in public policy development. The results of this study show that although community participation has a vital role in the policy formulation process, there are still several barriers, such as Lack of information, limited community technical capacity, and other structural issues that affect the level and quality of participation. This study highlights the need to increase transparency and openness of information, educate and build community capacity, and increase community participation in policy formulation. This study contributes to the literature on the role and impact of community participation in the public policy formulation process, especially in the Indonesian context.

This research aims to determine the impact of lack of transparency in regional financial management on local development and community welfare and accountability will remain a topic of concern in society. The public does not want acts of corruption to occur in government, because acts of corruption will not only be detrimental to state finances, they will also have an impact on hampering state development and reducing the level of social welfare. This type of research is a literature study. Library study activities related to methods of collecting library data, reading and taking notes and processing research materials. The results of the research inform that the phenomenon of non-transparency in the areas of budgeting, personnel, procurement of goods and services is certainly a fact that must be revealed based on the facts that can be observed and witnessed in various implementation of the main duties and functions of government employees. The cause of non-transparency in the various fields mentioned above is because there are factors that hinder the realization of transparency in the implementation of clean, authoritative and responsible regional government. Keywords: Transparency, Finance, Society

. In today's rapidly evolving digital era, e-commerce has emerged as a cornerstone of global trade. However, the proliferation of online fraud incidents has given rise to significant ethical concerns. This study delves into the ethical ramifications of online fraud profiles and tactics within the cybercrime domain, particularly their impact on the e-commerce ecosystem. Ethical considerations play a pivotal role in shaping behavior within e-commerce, safeguarding consumers, and guiding the formulation of effective policies by both e-commerce entities and governments. This research scrutinizes the phenomenon of online fraud in e-commerce transactions through a survey involving two respondent groups: Information Systems students at ITS and students from other departments. The survey results reveal that online fraud inflicts substantial emotional distress on victims, including feelings of panic, anger, and sadness. Financial losses and the potential exposure of sensitive data are prevalent repercussions of online fraud, eroding consumer trust and prompting questions about the ethical conduct of fraudsters. To address these issues, recommendations encompass heightened awareness of online fraud risks, increased transparency among e-commerce sellers, streamlining fraud reporting procedures, and a commitment to upholding higher standards of business ethics. The overarching objective is to foster a more ethical, secure, and sustainable e-commerce environment. In summary, this research offers comprehensive insights into how respondents perceive and experience online fraud in Indonesian e-commerce transactions, providing valuable guidance for more effective mitigation.

Village Funds provide a very strategic position for villages. With the existence of very large Village Funds, village governments are required to manage village finances wisely. In accordance with Law Number 6 of 2014 concerning Villages which explains that village financial management must fulfill the principles of accountability, transparency, participation and be carried out in an orderly and disciplined manner. budget. The aim of this research is to describe the use of Village Funds in village development and empowering village communities. Village Funds are funds sourced from the APBN which are transferred through the City Regency APBD which are prioritized to finance government administration, village development and village community empowerment. Village Funds with the aim of describing the accountability of Village Fund management which obtains the number of Village Funds and the number of communities depending on the geographical location of each different village. It is also supported by good community participation in carrying out village development. However, in reality there are still several villages whose administration is still not good, this is because human resources in these villages are inadequate. From these results, it still requires ongoing human resource competency development and assistance from local government officials.

Bureaucracy is an administrative system in an organization that has the function of administering government and serving the community by carrying out daily tasks in a structured manner in a clear hierarchy. Bureaucratic reform is carried out in order to realize good governance.. Implementing Good Governance is one of the goals in improving government governance, which is the public's demand for the management of public sector organizations. In implementing the SOP for Complaints Services at the Samarinda City Education and Culture Office, there are several problems such as differences in understanding and variations in the format of the SOP documents produced, and there are even regional organizations that have not implemented this regulation. This research aims to describe the realization of bureaucratic reform through Complaint Service SOPs based on the principles of Good Governance in the Samarinda City Education and Culture Office. The research method used in this research is descriptive qualitative with data collection techniques through interviews and observation. The data analysis technique is carried out with the data obtained and then written in the form of a detailed report, then the report will be focused according to the problem formulation, as well as drawing conclusions. The results of the research show that the Samarinda City Education and Culture Office has demonstrated a significant commitment to improving public services through the implementation of the Complaint Service SOP. Concrete steps such as transparency through the official website, accountability in responding to and resolving complaints, as well as efforts to maintain legal certainty are positive things that have been taken to support bureaucratic reform.

The internet is a source of information delivery in the era of revolution 4.0 and is very much needed for villages as a promotional media, marketing media, information media, educational media and communication media which are expressed in the form of websites. Abundant agricultural products have great potential in rural areas. There is a digital gap between rural and urban areas due to the unequal distribution of infrastructure, human resources (HR) and information and communication technology (ICT). This gap influences the lack of ICT utilization at the village level. To realize the principles of openness and accountability which are one of the basic foundations adhered to by the village. In running and administering village government. So it is considered important to have a village website. It is hoped that this website can be used as a means of information media and promotion of the potential that exists in the village as well as for public accountability and transparency. The aim of creating a village website is none other than to publish information on village potential and the existence of the village to the outside world, so that it is easy for many people to know, informing about the Village Profile, Social and Economic Potential, Village Government Organization, Village Statistics, Village News and Gallery as Village Documentation.

The growing awareness of public health and environmental sustainability has increased the demand for organic products, particularly vegetables. CV Reja Mayur, as a producer of organic vegetables, plays a crucial role in meeting the needs of the growing market. In the competitive organic vegetable industry, innovative and sustainable marketing strategies are crucial. Green marketing, focusing on environmental sustainability and social responsibility, can be a solution to enhance brand visibility and build relationships with consumers who are concerned about sustainability. Community service activities were conducted at CV Reja Mayur, located in Desa Claket and Mligi, Kecamatan Pacet, Kabupaten Mojokerto, using the method of green marketing socialization. The results of this activity indicate that green marketing can highlight the positive impact of CV Reja Mayur's organic vegetable products on the environment. CV Reja Mayur can implement measures such as strengthening transparency, involving consumers in sustainability initiatives, utilizing social media, obtaining organic certification, and innovating in products and business processes. After receiving green marketing socialization, it is expected that CV Reja Mayur can enter a more sustainable marketing era and capitalize on the potential market that increasingly values organic products and sustainability.

Abstract. Growing awareness of environmental issues has encouraged companies to consider environmental impacts in their operations. The integration of environmental accounting becomes a key focus for measuring, reporting and managing these impacts, creating better engagement in sustainable practices. This article aims to investigate the benefits of environmental accounting integration in the context of comprehensive business performance and accountability. We seek to identify direct links between this integration and business performance, as well as explore its impact on corporate accountability for environmental impacts. This research uses a literature study approach by conducting a comprehensive literature review to collect information from various academic and practical sources. Literature analysis was conducted to summarize key findings and identify trends and knowledge gaps. The integration of environmental accounting has a positive impact in increasing operational efficiency, supporting sustainable innovation, and strengthening the company's image through accountability and transparency. Strategic decisions based on environmental accounting information can increase engagement in sustainable business practices and ensure compliance with regulations.

This study explores the implementation of the SiskeuDes application in financial management in Pijot Utara Village. SiskeuDes, as a village financial information system, aims to improve the efficiency, transparency, and accountability of village financial management. This study identifies and analyzes the stages of SiskeuDes use, namely planning, implementation, administration, and reporting, and evaluates the advantages and disadvantages of the system in the village context. At the planning stage, SiskeuDes assists in the preparation of planning documents such as RKPDes and APBDes through village deliberations involving village officials and the community. This system supports the accuracy and efficiency of budget planning despite challenges such as network disruptions and HR skills. At the implementation stage, SiskeuDes facilitates verification and budget preparation and reporting, with the active role of the Village Secretary and the Village Financial Management Unit (UPKD). Financial administration has also progressed thanks to this system, which reduces the risk of manipulation and increases transparency. The reporting and accountability process is carried out in a structured and integrated manner with SiskeuDes, although there are obstacles in conveying information to the community. The advantages of using SiskeuDes include increased efficiency of financial recording and reporting, real-time transparency, and support for community participation. However, disadvantages include limited infrastructure, suboptimal HR skills, and challenges in delivering information to the community. Improvement efforts such as increasing training and improving infrastructure are being made to address these shortcomings. Overall, SiskeuDes has made a positive contribution to village financial management, but still requires adjustments to address the various challenges that exist.  

This research analyzes strategies and policy innovations in managing natural resources and renewable energy laws in Indonesia. Using a qualitative approach, this study examines the implemented environmental policies, the roles of central and regional governments, and the challenges in their implementation. The results show that Indonesia has implemented various policies and regulations to support sustainable natural resource management. Law No. 32 of 2009 on Environmental Protection and Management is the main foundation, followed by its derivative rules. However, policy implementation still faces challenges such as land conflicts, environmental degradation, and overexploitation of natural resources. In the context of renewable energy, the government has issued fiscal and non-fiscal incentives to promote its adoption. Presidential Regulation No. 112 of 2022 is an example of a policy that provides various tax incentives and licensing facilities for renewable energy projects. This study concludes that Indonesia needs a comprehensive and collaborative approach to address challenges and optimize natural resource management and renewable energy development. Recommendations include simplifying bureaucratic procedures, increasing transparency in procurement processes, and strengthening investment guarantee mechanisms to enhance private sector participation in renewable energy infrastructure development.  

Halal SMEs in Pekalongan need to adopt a more progressive approach to remain relevant and competitive. Innovation is not just a concept but also an urgent necessity to enhance products, production processes, and marketing strategies. Halal SMEs in Pekalongan should view innovation as the key to improving their competitiveness globally. Empowering Halal SMEs through the Pekalongan Halal Special Economic Zone (KEK) should be the main focus in the strategic plan and regional economic development. This research utilizes qualitative descriptive research with an exploratory approach. It is also a type of literature study. The results of this literature review illustrate the importance of empowering Halal SMEs to achieve global competitiveness through innovation and collaboration. In the context of empowerment, crucial aspects include capital, education, training, and financial support, needed to enable SMEs to develop their production capacity and innovation. Furthermore, the Pekalongan Halal KEK plays a significant role as a facilitator of the growth of the halal economic sector. The KEK provides incentives, infrastructure, and strict regulations that encourage transparency and access to the global market for halal products.

This research aims to prove the influence between village fund management and transparency and community welfare. This type of quantitative research, the preparation of hypotheses is based on agency theory which reflects the relationship between the government or agent and the community or principal. The sample used was the Nglorog Village community of 30 people who were determined using random purposive sampling. The research results found that village fund management and transparency had a significant positive effect on community welfare. And both variables have a simultaneous effect on the dependent variable. It is hoped that the research carried out can become a reference for the Nglorog Village government to improve its budget transparency system and make the human resources available to the Village Government more effective so that Village Fund Management is more targeted    

The method used by the author in this study is a qualitative method, this method is used to observe, understand and describe a study about the increase in tariffs for PDAM Tirta Mayang in Jambi city. The drinking water tariff is the cost of drinking water services that must be paid by the customer for each use of drinking water provided by the organizer. In the Regulation of the Minister of Home Affairs Number 23 of 2006 concerning Technical Guidelines and Procedures for Determining Drinking Water Tariffs at Regional Drinking Water Companies (PDAMs). The tariff for the level of basic drinking water needs must be affordable by customers whose purchasing power is equal to or less than the Provincial Minimum Wage. In the event that household expenditures to meet basic drinking water standards do not exceed 4% (four percent) of the income of the customer community, the tariff meets the affordability criteria. Tariffs must be applied fairly. the calculation and determination of drinking water tariffs is based on the principles of affordability and fairness. Quality of service, full cost recovery, efficiency of water use, transparency, accountability and protection of raw water.