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Delays in reporting accountability result in inefficient absorption of funds and budgets. Therefore, a study was conducted to investigate the causes of these delays in accountability reports. Based on interviews with two staff members closely involved with the accountability reports, the main causes of the delays were identified: lack of knowledge about the regulations for preparing financial accountability reports and the influence of delays in report preparation. The communication for monitoring the reports is done via mobile phones, indicating that the monitoring and control processes are still manual. This research uses the Assure Model development method, starting with data analysis of the current conditions at the Indonesian Naval Academy, followed by setting standards and objectives to determine whether financial absorption optimization has been achieved. The next step involves modifying the system in use and determining the necessary application for optimization, which is then tested and re-evaluated. The review of this method concludes that an integrated information system based on an ERP-SAP (Enterprise Resource Planning-System Application And Product) application is needed. This system would eliminate the time gap between report submission and accountability review, thus improving budget absorption with an application-based monitoring concept.

This study analyzes the effect of green accounting, carbon emission disclosure, and environmental performance on firm value. The research is motivated by growing awareness of environmental sustainability, climate change concerns, and the demand for corporate transparency and accountability in managing environmental impacts. Firms are expected not only to achieve financial goals but also to actively manage environmental responsibilities to create long-term value for stakeholders. The research sample consists of 64 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 that meet the purposive sampling criteria and provide complete sustainability and annual reports. A quantitative approach is used with secondary data from annual and sustainability reports. The independent variables are green accounting (X1), carbon emission disclosure (X2), and environmental performance (X3), while the dependent variable is firm value (Y), measured by Tobin’s Q ratio. Multiple linear regression analysis is applied along with classical assumption testing to ensure reliability, followed by partial and simultaneous hypothesis testing. The results indicate that green accounting has no significant effect on firm value, implying that adopting green accounting alone may not influence investor perceptions without broader environmental initiatives. Conversely, carbon emission disclosure and environmental performance have a positive and significant effect on firm value, showing that transparent reporting and measurable environmental improvements can strengthen market confidence. The R² value is 4.4%, suggesting other factors also contribute to firm value. Simultaneously, all three variables significantly affect firm value, highlighting the combined importance of environmental responsibility. The findings provide practical insights for managers, investors, and policymakers: implementing sustainability practices, particularly carbon emission disclosure and improved environmental performance, can enhance investor trust, strengthen corporate reputation, and ultimately increase firm value in the competitive market.

The resolution of disputes in infrastructure projects requires an effective mechanism to ensure smooth project implementation. The fraudulent bank guarantee case in the Pandaan-Malang Toll Road project revealed weaknesses in public procurement oversight, where PT Setdco submitted a falsified bank guarantee, potentially causing losses to the Ministry of Public Works (PU) amounting to IDR 26.09 billion. This study aims to evaluate the effectiveness of arbitration as a dispute resolution mechanism in this case. The research employs a descriptive-analytical method with a qualitative approach, utilizing primary data such as arbitration documents and contracts, and secondary data from legal literature and media reports. The findings indicate that arbitration conducted through BANI provided a fast, fair, and binding solution for the disputing parties. However, the effectiveness of arbitration relies on the supervision of award implementation and regulations supporting accountability. In conclusion, arbitration can be a reliable mechanism for resolving infrastructure disputes if supported by an adequate system.

This study evaluates the effectiveness of a hybrid citizen–AI legal monitoring system in enhancing urban environmental governance. The hybrid system integrates citizen-driven reporting platforms with AI-powered legal monitoring tools to address the challenges of weak public oversight in urban environmental management. By implementing the system in three metropolitan areas, the study explores how real-time data collection through citizen reports, combined with AI-driven analysis, can improve the accuracy, speed, and responsiveness of identifying environmental violations. The results showed a 45% improvement in oversight effectiveness, demonstrating the potential of hybrid systems to enhance monitoring capabilities beyond traditional methods. The AI system, capable of analyzing large datasets and providing timely insights, enabled quicker identification and categorization of violations such as pollution and waste management issues. The integration of citizen involvement through digital platforms allowed for more inclusive data collection, enhancing the quality and volume of information available for decision-making. This synergy between human participation and AI-driven analysis improved the speed of response to urban environmental challenges, making the system more adaptive and efficient. However, challenges such as data reliability and variable citizen participation rates were identified, suggesting the need for strategies to encourage consistent engagement and ensure the accuracy of reported data. The study concludes that hybrid citizen–AI systems can significantly improve urban governance by enhancing transparency, accountability, and responsiveness, offering a promising solution for cities seeking to address environmental issues more effectively.

Village regulations are set out in Law No. 6/2014, which explains that a village has the authority to regulate and oversee the needs of the community, including the authority to manage their own finances. By law, the village government is required to report to the government on its performance as a result of this financial management authority. In its implementation, village financial management must be considered because it is very important. In the management of village finances, there are possible administrative and substantive risks that can lead to legal problems due to the less than optimal capacity of village officials in preparing reports and making reports on financial responsibilities. Seeing Permendagri Number 20 of 2018 regarding efforts to manage village finances starting from planning to accountability. This community service program is intended to provide training and knowledge for village officials in Bumijawa District on how to compile accountable, orderly, participatory, orderly, disciplined, and transparent financial reporting based on applicable regulations. In addition, this community service helps minimize the occurrence of financial irregularities in the future so that village financial managers can avoid things that are against policy

This study aims to explore the experience of interns in managing proposals and accountability reports (LPJ) at the Welfare Bureau of the North Sumatra Governor's Office. The method used in this study is qualitative research with a case study approach. The result of this research is the process of managing the incoming proposal file and accountability sheet by following the rules that apply to the Administration Sub-Division, People's Welfare Bureau of the North Sumatra Governor's Office. The management of proposals and accountability reports starts from the input process, printing the disposition sheet, to numbering the files, all carried out based on the directions given.

Technology companies face the dynamic challenge of improving financial performance while meeting sustainability expectations. This research aims to analyze the contribution of ESG (Environmental, social, and governance) disclosure, corporate governance, operational efficiency, and the use of AI to the financial performance of technology companies. The research method uses a quantitative approach with multiple linear regression analysis, using secondary data from annual reports of technology companies listed on the IDX during 2018–2023. The research results show that ESG disclosure positively influences a company's reputation and access to capital. Good governance increases transparency and accountability, while operational efficiency and the application of AI have proven significant in optimizing productivity and innovation. In conclusion, these four factors support each other in creating added value and competitiveness for technology companies in the global market. These findings imply the importance of an integrated strategy in managing sustainability, operational and technological aspects to achieve sustainable financial performance.

This study explores external audit practices in manufacturing companies. This article aims to examine external audit practices at PT Indofood, one of the largest food and beverage companies in Indonesia. The primary focus is on the audit procedures used and compli- ance with applicable audit standards. By using literature analysis and secondary data from various journals and PT Indofood's annual financial reports, this research provides in-depth insight into the effectiveness of external audits in increasing company transparency and accountability. The existing findings show that PT Indofood has carried out an external audit of their consolidated reports in accordance with applicable regulations. This finding underlines that no problems have occurred with external audit practices within PT Indofood so far.

Financial reports in a company have a very important role. The Company's financial reports provide information about the Company's financial condition, so transparency and accountability are very important in assessing the Company's performance, especially for stakeholders. Financial reports are also used as a basis for companies in making decisions, both short and long term, for the sustainability of a company. Financial reports have an important role in performance analysis, planning and budgeting, regulatory compliance and building relationships of trust with investors and creditors. The importance of financial reports in the Company means it is necessary to carry out financial analysis. PT Telkom Indonesia Tbk Government-owned companies (State-Owned Enterprises) engaged in information technology and telecommunications services that are "Go Public" and registered on the capital market must publish their financial reports which can be accessed via www.idx.co.id with open reporting PT. Telkom Indonesia Tbk is interested in analyzing its finances by calculating its financial ratios to see its financial health.   Keywords: Financial Report, Financial Ratio Analysis, PT Telkom Indonesia Tbk

This study aims to determine Accounting in Ideal Conditions: Realizing Transparent and Accurate Accounting Practices. The principles used in this study in realizing transparent and accurate accounting practices are responsibility, efficiency and effectiveness, and strategic vision. This type of research is qualitative research. Data collection techniques use literature studies. The results of the study indicate that accounting has a very important role in realizing transparency and accuracy. By realizing accountability, namely helping to improve performance and accountability of activities by compiling government agency performance accountability reports. In realizing transparency, accounting can guarantee the accuracy and reliability of the information to be disseminated, while in realizing responsibility, accounting helps to account for the use of regional revenue and expenditure funds by compiling financial reports. The role of accounting in realizing efficiency and effectiveness is to help process regional revenue and expenditure funds so that tasks and authorities are carried out optimally. The role of accounting in realizing a strategic vision is to prepare an optimal work plan by considering the planned results and costs incurred

Accounting records are an important part of every BUMDes, but many still do it manually and do not have financial reports. To overcome this, the community service team plans to provide support to Wotanmas Jedong Village through financial literacy training and accounting methods. This training is intended for BUMDes administrators and village treasurers, with routine assistance in each business unit. Evaluation findings show that participants' understanding is getting better, and they can now identify assets and organize financial data more neatly. In order to increase the effectiveness of the program, it is recommended to use an integrated accounting application and additional training related to asset management and accounting technology. Thus, this training not only develops the skills of BUMDes managers, but also ensures transparency and accountability in financial operations in line with applicable accounting standards.

Computerized accounting is a system used to process company transaction data by using computers as a technological medium for application work processes and to produce financial reports for a company. The use and application of computer technology in office activities is a requirement and fairness that is needed, without having to eliminate manual systems. The use of computers will be able to improve employee performance in supporting activities in an agency or company. Financial management within the regional scope is the regional task and authority in organizing regional agencies which includes several sections including budgeting, income, expenditure, and accounting and accountability. The aim of this research is to design a web-based computerized accounting system for regional income and expenditure in Wates Village. And create a computerized accounting system that can assist the process of recording and storing web-based regional income and regional expenditure transaction data which produces regional income and expenditure report information. In creating a computerized system for regional income and expenditure, the software used is Sublime Texet3. Data storage uses MySQL and programming languages ​​use PHP and HTML. The research results show that the computerized accounting system makes it easier for finance employees to record financial transactions. Then financial reports are produced more quickly and data errors can be minimized and more structured data is stored in the database. So this new system really helps agencies in Wates Ngaliyan Village, Semarang, where the application is equipped with a menu for input, processes and reports that process transactions, both income and expenditure.

Transparent, accountable, and efficient village financial management is an important element in supporting sustainable village development. However, village financial management often faces various challenges, such as limited human resources, technological infrastructure, and the risk of manual errors in preparing financial reports. In an effort to overcome these challenges, the application of computerized applications such as the Village Financial System (Siskeudes) is a relevant solution. This study aims to identify the role of computerized applications in improving the quality of the preparation of village financial reports, reveal the perceived benefits, and explore the constraints and strategies for optimizing implementation. This research uses a descriptive qualitative approach by collecting data through interviews, observations, and document analysis in several villages that have used computerized applications. The results show that the use of computerized applications significantly improves the efficiency of the financial administration process, reduces recording errors, and produces financial reports that are more accurate and in accordance with government accounting standards. In addition, the application supports transparency and accountability of village financial management through easy access to data for stakeholders. Obstacles faced include the low digital literacy of village officials, limited technological infrastructure, and resistance to the application.

This research focuses on the application of ESG (Environmental, Social, and Governance) based investments in Indonesia, which emerged in response to the increasing global awareness of environmental and sustainability issues. While ESG in Indonesia is growing, many companies have yet to fully adopt these principles effectively, and there are epistemological challenges in understanding and translating ESG standards into the local policy context. The purpose of this research is to deeply analyze the concept and implementation of ESG-based investment from an epistemological perspective in Indonesian public policy. This research wants to identify the extent to which the Indonesian government understands and utilizes ESG-related information in investment policy and evaluate the effectiveness of the policy. The type of research is descriptive quantitative using a philosophical approach with literature study as a secondary data source, including policy documents, government reports, and academic publications related to ESG. The data is explored using concept analysis and existing theories to assess the application of ESG in economic policy. The findings show that although Indonesia has ESG-related policies, their implementation is often influenced by international pressure and legitimacy needs rather than real impact on sustainability. ESG policies in Indonesia also risk becoming a tool of “greenwashing,” where companies use it for image without concrete actions. This research recommends increased transparency and accountability in ESG reporting for such policies to deliver substantial change.

Public sector Financial Reporting has undergone changes in the standards used. Currently, ISAK 35 has been determined as a replacement for PSAK 45 which is oriented to the Non-Profit Entity Consortium Report. The XXX Foundation Jayapura City Branch is promoting computerization of financial reporting through MS Excel 2019. For this purpose, this community service is carried out to school principals and school treasurers (daily and BOS) in order to be able to produce computerized-based financial reports in accordance with ISAK 35 as a form of financial accountability and transparency within the XXX Foundation Jayapura City Branch. The results show that the Preparation of School Financial Statements through MS Excel 2019 Media has succeeded in achieving its main goal, which is to increase participants' understanding of ISAK 35 accounting standards and their practical application in compiling financial statements using MS Excel. This activity contributes in the form of increasing transparency and accountability in the preparation of reports, improving participants' ability to understand and implement accounting standards, and increasing public trust and supporting the school's operational and strategic success.

This study employs a quantitative methodology to evaluate the impact of financial report quality on performance accountability within the Regional Financial Management Agency of Mamasa Regency. Data was collected through a structured questionnaire distributed to all agency employees, ensuring a comprehensive understanding of their perspectives. The analysis utilized hypothesis testing and basic linear regression to derive meaningful conclusions from the data collected. The sample for this investigation comprised all 52 employees from the Regional Financial Management Agency, allowing for an inclusive representation of the population. The results of the hypothesis test yielded a significance value (Sig.) of 0.001, which is less than the threshold of 0.05. This statistical finding leads to the conclusion that the quality of financial reports (variable X) significantly influences performance accountability (variable Y) in the agency. These findings underscore the importance of maintaining high standards in financial reporting, as it directly correlates with enhanced accountability in performance. The study highlights the need for continuous improvement in financial report quality to foster greater transparency and responsibility within public financial management practices.

This study aims to analyze the effect of the implementation of the Government Agency Performance Accountability System (SAKIP) on the performance of the Sikka Regency DPRD Secretariat in 2023. The approach to this study is descriptive qualitative using primary and secondary data. Data were collected through interviews, observations and documentation of SAKIP reports. The results of the study indicate that the implementation of SAKIP has not been fully optimal, especially in terms of collecting performance data and following up on evaluation results as a basis for providing rewards and punishments. This study recommends the development of SOPs for performance measurement and utilization of evaluation results as strategic steps to improve agency accountability and performance.

Preventing acts of corruption in the office environment involves a series of strategic steps to create a culture of transparency and accountability. These efforts include implementing a code of ethics, training on integrity, and strict supervision of the decision-making process. In addition, the application of information technology to monitor financial transactions and reports can help detect potential fraud. By building awareness and commitment of all employees towards preventing corruption, organizations can increase public trust and create a healthier work environment. Preventing acts of corruption in the office environment is a crucial step in creating good governance and improving institutional integrity. Corruption can hinder economic growth and damage public trust. To prevent this, a comprehensive approach is needed, including implementing transparency policies, strengthening supervisory systems, and ethical education for employees. In addition, an organizational culture that supports openness and accountability must be built. This research discusses effective strategies that can be implemented to minimize the risk of corruption, including the use of information technology and participation in community oversight. The results are expected to provide recommendations for government and private agencies in strengthening efforts to prevent corruption

The implementation of MYOB Accounting at the Blue Campus Prosperous Employee Cooperative is a strategic step to increase efficiency and accuracy in financial management. Previously, this cooperative used a manual system which was prone to errors and took time in the process of recording transactions. By switching to MYOB Accounting, cooperatives can automate various financial processes, from recording daily transactions to monthly financial reports. This implementation not only speeds up the administrative process, but also increases the transparency and accountability of financial reports. As a result, the Biru Sejahtera Campus Employee Cooperative has experienced an increase in data-based decision making, as well as making it easier for members to access financial information. It is hoped that the implementation of this software-based accounting system can become a model for other cooperatives in improving financial management professionally and efficiently.

This research aims to find out how to implement accountability and transparency in managing village funds in village development in Tanjung Morawa-A Village. The method used in this research is a qualitative research method with a descriptive approach. The data collection technique used was interviews by interviewing village officials and documentation regarding budget realization reports. The results of this research show that the Tanjung Morawa-A village fund management mechanism includes planning, implementation, administration, reporting and accountability stages. The implementation of accountability in managing village funds in the development of Tanjung Morawa-A village has not been fully implemented in accordance with the regulations. This is proven in the management of village funds at the reporting and accountability stage in Tanjung Morawa-A Village, there are still obstacles, namely delays from village officials in submitting the APBDesa Realization Accountability Report to the center, the main cause of which lies in the inaccuracy of reports from the Activity Implementation Team (TPK) and conditions. Human resources are still limited. The implementation of transparency in the management of village funds in the development of Tanjung Morawa-A village is said to be not good, this is proven by the Tanjung Morawa-A Village government still not being open to the community regarding village financial information or not being transparent to the community regarding the management of village funds. Thus, the implementation of accountability and transparency in managing village funds in the development of Tanjung Morawa-A village is technically guided by Permendagri Number 20 of 2018, but its overall implementation is not yet fully in accordance with Permendagri Number 20 of 2018.