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This study aims to determine the management of the expenditure and income budget in Rekimai Jaya Village, Semende Darat District, Muara Enim Regency during 2019-2021. This type of research used in this research is descriptive qualitative research that tends to use inductive analysis. The data collection technique that was carried out was by observing the field office of the Rekimai Jaya Village, also conducting interviews with the head of the Rekimai Jaya Village, village officials and also the people of the Rekimai Jaya Village. Besides that, documentation techniques are also carried out, namely by collecting data related to the APBDes and other influential documents. From this study it proves that the preparation of the APBDes in Rekimai Jaya Village is good because it has carried out transparency such as placing billboards or banners related to its management.

This research is aimed at finding out the Transparency of Management of Annual Responsible Village Deliberation Funds (MDPT) in BUMDesa Lancang Kuning, Rumbai Jaya Village. By using a qualitative approach supported by descriptive methods. Data was collected by interviewing, observing and documenting. This research uses data collection techniques by interviewing directors and secretaries regarding financial reports. A series of studies produced conclusions showing that the Annual Accountability Village Deliberation Fund Management (MDPT) was in accordance with SAK ETAP with the percentage of completion method recognized in reports from 2019 to 2021. BUMDesa Lancang Kuning Rumbai Jaya Village was guided by SAK ETAP in preparing the report because it makes performance easier and can help minimize errors in recording reports, which has a beneficial impact on the progress of the entity. BUMDesa will continue to try to be the best for financial reporting.  

This research aims to analyze the application of ISAK 35 accounting standards in religious organizations by taking case studies of five mosques in South Labuhanbatu Regency. ISAK 35 is an accounting standard that regulates the recognition, measurement, and placement of transactions and events in hazardous organizations. In the context of religious organizations, namely mosques, the implementation of ISAK 35 has an important importance in ensuring transparency and accountability in financial management. This research uses a qualitative approach with a case study method. Primary data was collected through in-depth interviews with mosque administrators and related financial staff. Secondary data was obtained through literature and documentation studies related to the implementation of ISAK 35 in religious organizations. The research results show that five mosques located in South Labuhanbatu Regency still have not implemented the ISAK 35 standard in preparing their financial reports. This shows that there are deficiencies in the presentation and delivery of financial information in accordance with applicable accounting standards. This research provides an overview of the importance of implementing ISAK 35 standards in producing more transparent, accurate and trustworthy financial reports for mosques in the region. These factors include limited knowledge and understanding of ISAK 35 by mosque administrators, a lack of human resources skilled in accounting, and a lack of support from external parties such as local governments or financial supervisory bodies.

This research is to find out the Analysis of Internal Control Mechanisms to Realize Accountability and Transparency at the North Sumatra Regional Civil Service Agency Office. The method used in this research is descriptive method with qualitative research. The data collection technique used in this study was through direct visits to the subjects who were the source of the data by conducting observations, interviews and documentation. The interviews conducted were direct interviews with the Head of the General Affairs and Personnel Subdivision, and the Head of the Apparatus Performance Assessment and Award Evaluation Division at the North Sumatra Regional Civil Service Agency. The results of this study indicate that the internal control system implemented at the Regional Civil Service Agency of North Sumatra is very good with a performance achievement of 90% -100%. The internal control mechanism at the North Sumatra Regional Personnel Agency can realize accountability and transparency, the availability of information that can be accessed easily is and the accountability written in the Government Agency Performance Report is proof of the realization of accountability and transparency.  

This study aims to design and develop a school website using Google Sites as an effective medium of information and communication for both the school community and the public. The website development process was carried out through several stages, including needs analysis, content design, page creation, integration of supporting features, and functional evaluation. Google Sites was selected due to its ease of use, design flexibility, and its ability to integrate with various Google services such as Drive, Calendar, and Forms. The results of the development show that the resulting website is capable of providing structured school information, including the school profile, activity programs, administrative services, as well as news and announcement publications. In addition, communication features such as online forms and integrated school contact information enhance accessibility and interaction between the school and users. Based on limited trials, the website was considered feasible and easy to use as an information and communication medium that supports transparency, openness, and effective dissemination of information within the school environment.

The present study explores the implementation of talent management at Anak Langit Educational Institution, aiming to design a comprehensive talent management framework tailored to the organization's unique needs. The research uses a qualitative approach to identify talent criteria, assess selection methods, and examine on-boarding, development, and retention practices. The findings reveal that Anak Langit demonstrates a strong commitment to shaping a 'rabbani' generation through structured talent management practices. The institution actively engages in recruitment using various methods, including social media promotion and campus relations. Talent development primarily consists of workshops and training programs, with opportunities for individual skill enhancement. Performance evaluation extends beyond job performance to personal development and interpersonal skills. In talent retention efforts, Anak Langit provides informal appreciation, support, and work-life balance programs. However, the study suggests opportunities for further development, such as the creation of detailed talent management guidelines for transparency and effectiveness. The comprehensive talent management framework proposed includes specific talent criteria, a Talent Development Center, Key Performance Indicators (KPIs) implementation, and flexible individual development plans, ensuring a structured, flexible, and individual-focused approach.

This study aims to analyze the effectiveness of the Village Integrity Zone Development Approach (ZiDes) in improving village financial governance in Cialam Jaya Village, Konda District, South Konawe Regency. The ZiDes approach is an effort to strengthen transparency, accountability and public participation in financial management. The research method uses surveys, interviews and document analysis to measure the impact of ZiDes implementation on village financial governance. The results of the study show that the ZiDes Approach has succeeded in increasing transparency in presenting village financial information. The village community and village officials are actively involved in the decision-making process related to the village budget

This study aims to reconstruct the financial statements of zakat, infaq and shadaqoh in Dompet Dhuafa Republika, so that it can be seen how the financial statements of Dompet Dhuafa are recorded and reveal the financial statements of zakat, infaq and shadaqoh. This research uses qualitative descriptive method using secondary data in the form of financial statements from Dompet Dhuafa Republika and related journals. Transparency and accountability in zakat, infaq and shadaqoh financial statements are analyzed based on PSAK 109 which consists of five components of financial statements, namely statements of financial position, changes in funds, assets under management, cash flow statements, and notes to financial statements. It was concluded that the form of Zakat, Infaq and Shadaqoh financial statements on Dompet Dhuafa Republika was not in accordance with the applicable standards, namely PSAK 109, where the financial statements of Dompet Dhuafa Republika did not have records of financial statements.

The village fund is the origin of the APBN funds that are given to the village, transferred to the APBD district/city, and used to pay for the upkeep of government, the implementation of development, the development of civil society, and community empowerment. According to the regulations of the Finance Minister, the Minister of Village, Desert Village Development, and Transmigration sets priorities for the use of village money. The 2020 PDTT Permendes No. 13 on priority use of the village fund in 2021 specifies the SDGs (Sustainable Development Goals) as the top priority for the use of village finances. There are issues with the preparation and prioritisation of the village fund of the government of Kadongdong Village, which results from the lack of participation by all members of the community and the village government's lack of transparency towards the public. As a result, the public lacks understanding of how and what the priority programme of the nation's funds is. Based on the occurrence, researchers are eager to learn more about Kadongdong village in Garut's Banjarwangi district's Analysis Success Implementation Policy Priority Fund Village. According to Edward III's thesis, the success of policy execution depends on four factors: communication, resource availability, disposition, and bureaucratic structure. The research's findings indicate that Kadongdong Village's implementation of the village fund policy, which has been noted by researchers in the context of Kadong Dong Village, is not optimal. It is evident from this communication that the government of Kadongdong Village does not include the entire figure of the community in establishing the priority of the village fund.

Local Government Financial Statements (LKPD) are made as a form of accountability and transparency in the implementation of government activities. From the figures in the LKPD, analyses can be carried out related to the financial condition of the region. The purpose of this study is to provide an overview of the financial condition and financial trends of the Badung Regency Government in 2018-2022 based on the Financial Trend Monitoring System (FTMS) model which consists of 3 dimensions and 15 indicators. This research is a descriptive analysis conducted by descriptive statistical analysis based on secondary data in the form of LHP on LKPD Badung Regency 2018-2022 and interviews to confirm the cause of the decline in the financial trend of an indicator. The results of this study are as many as 11 of the 15 existing indicators experienced a positive (good) trend for 5 (five) years including the Operating Income indicator, PAD per Expenditure Ratio, Government Cash Ratio, Cash and Receivables Ratio, Current Asset Ratio, Short-Term Debt, Long-Term Debt, Revenue per Debt, Financial Balance, Financial Flexibility, and Infrastructure Maintenance. Meanwhile, the other 4 indicators experienced a negative trend (not good) consisting of indicators of Revenue per Personnel Expenditure, Independence Ratio, Intergovernmental Ratio, and Income per Capita.

This research aims to determine the performance of the village government in managing village fund allocation in Kesokoja Village, Palue District, Sikka Regency. The design of this research is descriptive qualitative with data collection techniques in the form of observation, documentation and interviews. The type of data in this study is a type of qualitative data with primary data sources and secondary data sources. Data analysis in this study was in the form of data collection, data reduction, data presentation, and drawing conclusions. The results of this research show that the performance of the village government in managing village fund allocation is quite good, seen from several indicators, namely responsiveness, responsiveness and accountability. However, there are two indicators that have not gone well, productivity and service quality. Therefore, the assessment of productivity and service quality in the Kesokoja Village government must be improved. The preparation of activity programs must prioritize the programs contained in village development planning meetings as well as the transparency of village government officials towards the community in their accountability for managing Village Fund Allocations.  

This study aims to analyze financial accountability and utilization of zakat, infaq and shadaqah funds at Lazismu Medan City. This study uses qualitative research using primary data and secondary data approaches. Data collection techniques were carried out by interviews, observation and documentation. To motivate muzakki to pay ZIS through the Zakat Management Organization (OP Z), it is necessary to increase the credibility of OPZ by applying accountability values, namely trustworthiness, professionalism and transparency. The results of the study show that financial accountability in the Amil Zakat, Infaq and Shadaqoh Muhammadiyah Institutions in Medan City has been proven to have implemented PSAK 109 as the accounting standard used. Aspects of presenting ZIS at Lazismu are implemented by preparing financial reports consisting of statements of financial position, cash flow reports, reports on changes in funds, reports on changes in assets under management and notes to financial statements (CALK). Financial reports on the management of ZIS are published once a year. Apart from that, Lazismu also performs regular monthly reporting. And Utilization and ZIS at Lazsimu Medan City experienced an increase in distribution in 2021 more ZIS funds were distributed and programs were implemented compared to 2020. This shows that more mustahiq receive benefits from zakat, infaq and shadqah funds.    

Indonesia, as a rule of law country, establishes the conduct of General Elections (Pemilu) based on Article 22E paragraph (1) of the 1945 Constitution of the Republic of Indonesia: "General Elections shall be conducted directly, publicly, freely, confidentially, honestly, and fairly every five years." Elections are a form of democracy that underpins the sovereignty of the people, empowering them to play a crucial role in determining the government through the voting process. To ensure honest and fair elections, electoral supervision is of paramount importance. Electoral supervisors are tasked with overseeing and safeguarding all stages of the elections, ensuring compliance with the principles of direct, public, free, confidential, honest, and fair elections. Additionally, they ensure that the electoral organizers operate independently, honestly, fairly, with legal certainty, order, transparency, proportionality, accountability, effectiveness, and efficiency. The Election Supervisory Body (Bawaslu) plays a central role in overseeing the implementation of electoral stages and handling violations that may occur. This research employs the juridical-empirical method, which examines the actual conditions. The primary data sources are direct interviews with relevant parties, while the secondary data is based on laws, regulations, and data from the Election Supervisory Body of Blitar City.The research findings reveal the efforts of Bawaslu Blitar City in realizing participatory supervision in preparation for the 2024 simultaneous elections, including: a. Participatory Supervision for First-time Voters in High Schools, b. Participatory Supervision Education for the Academic Community of Blitar City, c. Involvement of Alumni of the Participatory Supervision Training Center. Despite the significance of participatory supervision, its implementation faces various challenges, such as low public participation in election supervision, the increasing complexity of election violations, and the lack of a comprehensive supervision curriculum by Bawaslu to equip the involved community in electoral supervision.

The internet has been a highly influential phenomenon in recent times, impacting technological advancements and various fields of knowledge. Internet development also directly affects the growth of websites. Initially, websites were not very popular due to limited services. However, they are now widely used and offer various services, such as news portals, email providers, and social media platforms. The use of computerized systems becomes more convenient when integrated with information systems based on websites, offering a user-friendly interface for data input and accuracy. In the current internet era, websites are essential for both government and private institutions, providing information to the public without constraints of distance and time. The Sukalaba Village Government Office, located in the Gunungsari subdistrict, is a government institution that serves the community. However, it faces challenges in its services, primarily related to the lack of easy access for the public to obtain information. This research aims to systematically and structurally develop the Sukalaba Village Government Service website. The process involves needs analysis, planning, content development, website design, implementation and testing, training, and launching. Through this approach, it is expected that the website will enhance service quality and increase transparency of information for the community. The website is expected to be an effective platform for the public to access essential information about their village and participate in its development. The creation of the Sukalaba Village Government Service website has successfully improved service quality and information availability for the community. The interactive and responsive design ensures easy access to information through various devices. With the website's launch, the community now enjoys fast and convenient access to relevant village-related information, encouraging greater transparency and community participation in the development process. In conclusion, the development of the Sukalaba Village Government Service website has significantly improved service quality and information transparency for the community, benefiting both the village government and its residents.

The purpose of this study was to find out the implementation of the Specific Time Work Agreement (PKWT) and the factors causing the implementation of the Specific Time Work Agreement (PKWT) without transparency in the provision of work agreements to workers at ID Express Jimbaran. The normative research method was used in this research with a statutory approach, a historical approach to compare with a conceptual approach. This study also uses legal materials such as primary, secondary, and tertiary legal materials. The results of this study indicate that the procedure for implementing a Specific Time Work Agreement (PKWT) carried out by ID Express Jimbaran is not in accordance with Article 59 paragraph (1) and paragraph (3) of Law no. 13 of 2003 concerning Manpower. Internal factors causing the lack of transparency in the implementation of the Specific Time Work Agreement (PKWT) at ID Express Jimbaran are the quality and behavior of human resources, organizational culture, and management policies and practices. Meanwhile, the external factors causing the absence of transparency in the implementation of the Specific Time Work Agreement (PKWT) at ID Express Jimbaran are government and customer policies.

The research conducted has the aim of knowing and seeking an overview of the quality of public services in the field of administration regarding the perspective of good governance in public services at the Rembang Village Office, Blitar City. Research conducted using qualitative methods with a case study research approach (case study). Data collection techniques were carried out using participatory observation methods, conducting interviews with selected informants and conducting literature studies and examining data sources from documents related to research. From all the data that has been collected, the researcher processes it using data collection, data condensation, data presentation (information display), and verification of research or conclusions, then the researcher checks the validity of the data using 1) Credibility test which consists of technical triangulation techniques, data source triangulation, time triangulation, 2) transferability tests in which researchers compile research reports by providing detailed, systematic, and reliable descriptions, 3) reliability tests are carried out through a series of audit processes by supervisors and, 4 ) Objectivity Test (Confirmability) in which the results of this study were tested through a series of examination processes carried out by the supervisor and the team of examiners through the final exam. Based on the results of the study, 1) the quality of public services in the administrative field at the Rembang Kelurahan Office is already good with evidence of the facilities, facilities and infrastructure provided by the Rembang Kelurahan Office being sufficient and supporting public services in public services at the office. In addition, professionalism, timeliness and speed in providing appropriate services are important factors regarding improving the quality of public services; 2) Administrative public services at the Rembang Village Office apply the principles of good governance, namely participation, rule of law, and transparency in public services by involving the community in all service activities, starting from the policy formulation stage to the evaluation level. This can improve the quality of public services and strengthen public trust in the government; 3) Supporting factors in public services in the field of administration at the Rembang Village Office, namely: a) adequate facilities and infrastructure; b) there is professionalism in providing services, as well as being responsive to customers, c) services that are in accordance with operational standards and are not complicated. While the inhibiting factors for public services at the Rembang Village Office are a) the lack of completeness of the requirements brought by the community; b) the public's lack of understanding of the requirements when applying for documents; c) the dissemination of information related to public services is still limited in order to improve public services through quality.

This  study  aims  to  describe  and  analyze  the  principles  of  Good  Corporate Governance in managing village funds at the Tenggak Village Government, Sidoharjo District, Sragen Regency. This type of research uses a descriptive method with a qualitative approach. This  research  design  is  considered  as  the  most  suitable  application  to  explain  the  good governance  principles  in  the  Tenggak  Village  government  in  depth  according  to  the  actual phenomena.  Data  collection  techniques  carried  out  containe  of  interviews,  observation  and documentation.  The  results  of  this  study  indicate  that  the  principles  of  responsibility, independence, and justice have been applied properly. Therefore the principle of transparency has not been applicated properly and the principle of accountability has not met the existing research indicators. The final result indicated that the principles of good corporate governance have  not  been  implemented  properly  in  village  fund  management  in  Tenggak village governance.

The purpose of this study was to determine the effect of Accountability, Transparency, and PSAK No. 45 on the Financial Performance of Private Schools in their financial reporting. The objects of this research are the principles of accountability, the principles of transparency, PSAK NO 45, and the financial performance of private schools at SMA/SMK/MA level in Karanganyar Regency. Primary data is data used with quantitative and qualitative data types collected through interviews, questionnaires, observation, and documentation. The results of this study explain that partially the variables of Accountability, Transparency, PSAK No. 45 have an influence on the Financial Performance of Schools in Private Schools at the SMA/SMK/MA level in Karanganyar Regency. Simultaneously the variables Accountability, Transparency, PSAK No. 45 have an influence on the Financial Performance of Schools in Private Schools at the SMA/SMK/MA level in Karanganyar Regency.

The rapid development of information and communication technology is beneficial to all areas of life, where through information technology the process of collecting, processing data to presenting information becomes very fast, precise and accurate. This development makes computer science an integral part of human life. Computers are generally used for processing data to produce information. With the many conveniences that can be obtained by using this computerized system, not a few organizations have implemented this computerized system. Computer systems enable organizations to manage large amounts of data and information, thereby of course helping organizations make decisions quickly and accurately in determining organizational strategies and policies. The current development of information technology also makes competition between institutions in terms of service quality an added value in attracting the interest of all stakeholders because transparency, accountability and quality of information will be more effective and efficient.

The optimization of ship crew changes and Maritime Employment Agreement (MEA) contracts implementation is a crucial challenge in the shipping industry. This abstract details a holistic approach to understanding the constraints, optimization strategies, and impacts associated with crew changes and MEA implementation. The literature review highlights constraints such as uncertainty in policy changes, bureaucratic obstacles, and resistance to change. To address these constraints, optimization strategies involve technology integration, risk management, enhanced communication, transparency in MEA, and investment in training and development. The positive impacts of optimization include improved operational efficiency, crew welfare, company reputation, onboard safety, and harmonious relationships. These strategies are expected to provide guidance for shipping companies to overcome challenges and improve the implementation of crew changes and MEA, creating a more efficient, stable, and sustainable shipping industry.