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This qualitative inquiry aims to explore the impact of Artificial Intelligence (AI) on promoting ethical business practices within the realm of digital marketing in Indonesia. The research model adopts a qualitative approach, utilizing semi-structured interviews with key stakeholders in the digital marketing sector. Sampling techniques involve purposive sampling to ensure representation from various sectors such as industry professionals, policymakers, and consumer advocacy groups. Data analysis employs thematic analysis, allowing for the identification of recurring themes and patterns related to the integration of AI in digital marketing practices and its influence on ethical considerations. Preliminary findings suggest that AI implementation in digital marketing facilitates transparency, personalization, and accountability, thereby fostering ethical practices among businesses operating in Indonesia's digital landscape. This study contributes to the ongoing discourse on the ethical implications of AI adoption in emerging markets, providing insights for policymakers and industry stakeholders to develop frameworks that promote responsible AI use in business operations.

A performance audit is an audit activity systematically and objectively based on the type of evidence to assess the efficiency, effectiveness, and economics of the audited entity's operations to improve unit operations and achieve good public accountability. This research aims to get to know more about how much influence public sector audit performance has on public accountability through functional oversight that acts as a moderator. This research is a qualitative research type, in which public sector organizations are the object of the research being studied. Conducting research methods in the form of a literature review by analyzing books and scientific writings that have the same title and discussion, so that there are 3 journals taken randomly. This study found that there is a significance between Performance Audits on Public Accountability and Functional Supervision in moderating performance audits on Public Accountability.

The millennial generation is very techno minded, where they interact using gadgets in their daily activities, so they have the potential to become muzakki, especially in online zakat payments. There are several perceptions of the millennial generation in paying zakat online, namely awareness, level of trust, transparency, accountability and income level. The aim of this research is to determine the influence of brand awareness, level of trust, transparency, accountability and level of income on online payments and to determine the most dominant independent variables in online zakat payments. The type of data collected was primary data by distributing questionnaires directly to the millennial generation, totaling 100 respondents. The analysis method used is multiple linear regression analysis and assisted with SPSS 20. The research results show that brand awareness and the level of trust have a positive and significant influence on online zakat payments. Transparency, accountability and income level do not have a positive and insignificant influence on online zakat payments. The most dominant variable influencing online zakat payments is the level of trust.

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.  

The problem phenomenon that the author examines is related to the transition of BP-PAUD dikmas which was transferred to the Mobilizing Teachers Center on the issue of budget management human resources, which is still not effective because the Mobilizing Teachers Center handles all levels of schools, including Kindergarten/PAUD, Elementary, Middle School, High School, Vocational School and SLB, whereas Previously, BP-PAUD Dikmas handled only one level, namely TK/PAUD. This research aims to find out how accountable financial management is at the North Maluku Province Teacher Mobilization Center. The method used in this research is a qualitative approach. Data collection techniques in this research are through observation, interviews and documentation studies. The results of this research show that the North Maluku Province's financial accountability center is effective, efficient and accountable because the budget implementation process is transparent and accountable in accordance with applicable rules and regulations. And the achievements of the program / activity in accordance with the program/activity implementation plan and budget of the North Maluku Provincial Mobilization Teacher Center and the Performance Agreement of the Head of the North Maluku Provincial Mobilization Teacher Center

Islamic business ethics can be explained as an understanding of principles that govern and manage businesses by considering norms and morality in line with Islamic values. In Islam, business ethics encompasses conduct in the business world that integrates the values and teachings found in the Qur'an and Hadith into a unified business practice. Buying and selling involve a process where the exchange of goods adheres to values, involving both sellers and buyers who comply with Islamic Sharia principles. The aim of this research is to evaluate the implementation of Islamic business ethics in buying and selling transactions at Pasar Pagi 28 Desa Purwoasri, North Metro District, Metro City. This study is a field research involving direct observation of traders in the market. A qualitative approach is used to descriptively analyze the business ethics behavior applied by traders at Pasar Pagi 28 Purwoasri North Metro, Metro City. The results of this research indicate that in buying and selling transactions in the traditional market of 28 Purwoasri, the five principles of Islamic business ethics, namely Tawhid, Balance/Justice, Accountability, Free will, and Excellence, have been implemented.  

This article discusses the mentoring of village fund management in Benan Village, Katang Bidare Subdistrict, Lingga Regency. The village fund management mentoring is carried out by the community service team of the Faculty of Social and Political Sciences at Raja Ali Haji Maritime University as part of the higher education tridharma. The purpose of this activity is to describe the mentoring process conducted by the community service team in Benan Village, with a focus on efforts to improve the efficiency, accountability, and transparency of village fund management. The implementation method of this community service is through socialization and lectures. The results of this community service show that the mentoring of village fund management in Benan Village has a positive impact on improving the management of village funds. The mentoring is done through socialization and technical guidance. Based on the results of this activity, the community service team identifies some challenges faced in village fund management mentoring, including uncertainty in mentoring resources and coordination among related institutions.    

This research aims to determine the effectiveness and obstacles of implementing the SIMMONA application in financial management at the Finance Office of FITK UIN SUMATRA UTARA. This research uses a qualitative approach with a qualitative descriptive research type. The data used comes from interviews with financial operators at the FITK financial office. The research results show that the implementation of the SIMMONA application in the Finance Office of FITK UIN SUMATRA UTARA has been running effectively and efficiently in assisting Finance Employees in managing the finances of the Tarbiyah and Teacher Training Faculty of UIN SUMATRA UTARA. However, in its operation there are still obstacles that do not have a significant impact, namely the system errors while being used, which hinders the data input process and disrupts network connections. The SIMMONA application has a very important influence in the FITK Finance Office, where with this system, FITK's financial management will create optimal accountability and transparency. And the SIMMONA application can also minimize recording and calculation errors.

This study aims to analyze the management of village fund allocation in village development and identify factors that encourage and hinder its implementation. The research method used is a qualitative descriptive approach, with a case study conducted in Minta Kasih Village located in Salapian District, Langkat Regency. In this study, researchers analyzed the implementation of village fund allocation and its impact on village community empowerment. The research approach includes interviews, observations and document analysis to obtain information on the use of village fund allocation. The results showed several obstacles in accountability for village fund allocation, especially related to reporting and monitoring. In addition, there are gaps in community accessibility and understanding of village fund allocation programs that have the potential to affect the effectiveness of village development. From the results of the study, it is known that the factors that support the implementation of village fund allocation in the development of Minta Kasih Village are community support in infrastructure development, education, health, and the development of micro and small enterprises in the village. However, inhibiting factors include the government's inability to optimize budget use and delays in preparing village fund allocation accountability reports (ADD).

Pre-prosperous families do not understand that social assistance must be accounted for according to technical instructions. Recipients of social assistance do not know that the assistance they receive must be used according to the budget plan and the activity implementer must submit a report to the Directorate of Social Security, Ministry of Social Affairs of the Republic of Indonesia and BPKP to check whether the assistance is appropriate and on target. The aim of implementing this service is to provide understanding to underprivileged families that social assistance is provided selectively and recipients are researched professionally. Social assistance is provided to improve the standard of living of underprivileged families, paying attention to justice, propriety, rationality and benefiting from the principles of transparency, accountability, fairness and selectiveness. Social Assistance is assistance in the form of money or goods given to protect underprivileged families from social risks. The method used is socialization through seminars, problems are answered by collecting data, documentation and interviews. Partners in implementing this socialization are the village head, Village Representative Council, village figures and students. Researchers obtained data from underprivileged families regarding aid that was right on target, aid was not distributed all at once but was divided into stages and the use of the budget was checked by the Financial and Development Audit Agency.

This study aims to determine accountability in the financial management of Lembang sereale. This type of research uses qualitative research where the author observes, interviews, records, and analyzes the object of research, data obtained through interviews and documents obtained in connection with the problem studied.  The results of this study show that Lembang's financial accountability is good as seen from the Minister of Home Affairs regulation no. 20 of 2018 starting from the process of planning, implementation, administration, reporting and accountability has been implemented properly.  

 State administration is never separated from policy making. Bureaucratic reforms is carried out to realize good governance, therefore policy is a must because all the implementation of programs and community services should be conducted. One of the policies that is often carried out is discretion, with the aim of filling the regulatory vacuum and not stopping innovating in carrying out policies because of the regulatory vacuum. This study was conducted to analyze the formulation of discretion in the implementation of bureaucratic reform. This research was conducted with a qualitative approach. Results of the study: 1) discretion is carried out by taking into account the objectives, causes and conditions for using discretion; 2) discretion that is contrary to the objectives, procedures and conditions can be canceled; 3) it is necessary to build an accountability system in the implementation of discretion so that it does not lead to corrupt behavior. Conclusion: discretion is an innovation that can be accounted for by the government and society

An Accounting Information System (AIS) for inventory of consumable goods is important in inventory management, transaction recording and financial reporting. A consumables inventory AIS helps in monitoring stock, calculating inventory costs, and ensuring proper accountability within the company. The problems that occur in the inventory recording system for consumable goods, namely that the recording that is still being carried out is not in accordance with applicable accounting so that the physical entry and exit of goods cannot be known periodically and there is no SIA for the Banjarbaru City Regional Revenue Service Unit. This research aims to create a Web-based SIA for inventory of consumables at the Banjarbaru City Regional Revenue Service Unit. This research method uses the case study method. The results of the research found that web-based AIS for managing supplies of consumables at the Banjarbaru City Regional Revenue Service Unit runs more effectively and efficiently. Keywords: Accounting Information Systems, Consumables, Accounting Application Programs.

This research aims to determine the effect of budget participation and responsibility accounting on managerial performance at KSP. Chief of Staff Hiro Heling. The type of research used in this research is quantitative associative research. The population in this study were all KSP employees. Kopdit Hiro Heling, with a sampling technique using a saturated sample so that the number of samples in this study amounted to 45 people. The data used in this study is primary data with data collection methods, namely questionnaires. Methods of data analysis using multiple linear regression analysis. The results showed that partially budgetary participation variables had an effect on managerial performance variables, responsibility accounting variables had an effect on managerial performance variables and budgetary participation and accountability accounting variables had an effect on managerial performance.

This study aims to determine and analyze the management and realization of the Shcool Operational Assistance (BOS) fund budget at SMPK Pancasila Lekebai. This study uses a type of qualitative research, where the data is obtained from direct observations to several informants interviewed and then analyzed the data acquisition and then drawn conclusions from the result of the interview, as well as other supporting documents related to the management and realization of the BOS fund budget. Data collection techniques are used through interview observation and documentation. Data analysis techniues are used through several stages, namely data collection, data reduction, data presentation, and conclusion withdrawal/verification. The results showed that the management and realization of the BOS fund budget at SMPK Pancasila Lekebai was in accordance with Juknis. Starting with the preparation of RKAS, the implementation of use in accourdance with the components listed in the Juknis and shcool needs, until an accountability report is made. However, there is an obstacle that occurs in the lack of shcool committee supervision on reporting the use of BOS funds which is considered normal.

This study aims to determine the extent to which responsibility accounting is implemented at Pintar Asia Swalayan and to evaluate the efficiency of cost control at Pintar Asia Swalayan Maumere. The analytical method used in this study is descriptive method, with data analysis techniques in the form of an overview of the application of responsibility accounting which refers to the 5 conditions for implementing responsibility accounting according to Mulyadi's theory. The results obtained in this study indicate that Pintar Asia Swalayan Maumere has not fully implemented the requirements for implementing responsibility accounting because the cost budgeting process has not involved all units in the company and there is no separation of costs between controlled and uncontrollable costs. Cost control is also not fully efficient because there is still a difference between budgeted costs and actual costs.

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.

This community service activity aims to increase understanding and ability in preparing accountable and transparent financial reports at SDN 1 Aji Jaya KNPI. Through this outreach, it is hoped that the school can manage school operational assistance funds more effectively and efficiently and can properly account for them to interested parties. In this activity, lecturers from the Mitra Indonesia University Faculty of Business Study Program provided practical guidance and training to teachers and school staff, including direct practice in preparing financial reports based on real cases in schools. Evaluation is carried out through an assessment of financial reports prepared by participants as well as feedback from participants regarding counseling materials and methods. The results include increased understanding of teachers and school staff regarding financial accountability and transparency, the realization of accountable and transparent financial reports at SDN Aji Jaya KNPI, as well as increased trust from parents and other parties in the management of school operational assistance funds. Through this effort, it is hoped that it can increase accountability and transparency in financial management at the school, as well as optimize the use of school operational assistance funds to improve the quality of education.

This study aims to find out the parties who are related and responsible according to Law Number 38 of 2004 concerning roads (Road Law), for various damage to road infrastructure in the city of Bandar Lampung and their handling and government accountability to parties who are disadvantaged in problems this (273 Law Number 22 of 2009). This study uses normative juridical research with data sources consisting of primary, secondary and tertiary data, analyzed using qualitative data analysis techniques. Data that can be obtained from written materials such as laws, books and documents. And also by using empirical legal research, by using a statutory approach and a case approach, data collection was carried out by means of literature studies and interviews, the data collected was descriptive. (113) Law enforcement for traffic accidents caused by damaged roads, especially in the city of Bandar Lampung, is not only a form of public service, but is a responsibility mandated by law, which if not implemented can lead to serious legal consequences. This study aims to determine law enforcement against traffic accidents caused by damaged roads in the city of Bandar Lampung and what factors become obstacles to law enforcement against traffic accidents caused by damaged roads in the city of Bandar Lampung. The results of research on traffic accident law enforcement due to damaged roads in the city of Bandar Lampung show the weak handling of the traffic police and the Bandar Lampung city government in implementing Law number 22 of 2009 concerning Road Traffic and Transportation, especially article 273. As well as the effectiveness of law enforcement and implementation that occurred in the implementation of the current road is still considered lacking.

The aims of this study are to analyze the effect of competence of human resources, internal control, use of technology and community participation on village fund accountability. The Kota Intan village community sees a lack of transparency from the village government, causing a sense of community apathy, that the authority for village development is the task of the village government. The population of this study consisted of village heads, village secretaries, BPD, section heads, heads of affairs, and heads of sub-villages and the criteria of research sample worked for at least 1 year with a minimum education of high school or equivalent. There was 83 respondents from 5 villages. The results of this study show that the competence of human resources had a positive but not significant effect on village fund accountability, there was a negative but not significant internal control effect on village fund accountability, there was a positive and significant influence on the use of technology on village fund accountability, and there was a positive but not significant effect community participation variable on accountability of village funds. The result of this study are expected to contribute to development of village fund accountability. While the urgency of this study relate information for the district government and the community so they know the principles of village fund accountability.   Keywords: Village Fund, human resource competency, internal control, community participation, accountability.