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This study aims to analyze the impact of digital innovation on financial management in Purbalingga Regency, focusing on two main systems: the Regional Government Information System (SIPD) and the Village Financial System (SISKEUDES). Digital innovation is considered important to enhance transparency, efficiency, and accountability in public financial management (Lips, 2020; Agostino, Bracci, & Steccolini, 2022). The method used is a qualitative approach with a case study supported by in-depth interviews with application users and previous research (Daffa, 2024; Nadaa & Priyanti, 2023). The findings show that the use of SIPD and SISKEUDES has successfully increased transparency and efficiency in financial reporting in Purbalingga through data integration and public access to information. However, technical issues, limited human resources, and lack of inter-agency cooperation remain obstacles. Efforts by the local government, such as routine training, system updates, and digital literacy improvement, have strengthened digital-based financial governance. Overall, this study shows that the success of digital innovation in public financial management is influenced not only by technology but also by institutional readiness, a culture of transparency, and community involvement in overseeing regional financial management.

Islamic banks operate not only as financial intermediaries but also as institutions rooted in Islamic ethical values. Trust (amanah) and accountability represent core principles guiding financial management in Islamic banking. This study explores the meaning of amanah and accountability and examines how both principles are implemented in Islamic banking practices. Using a qualitative interpretive approach, data were gathered through in-depth interviews, participant observations, and systematic document analysis. The findings indicate that amanah is understood not merely as an individual moral obligation, but as an institutional principle embedded within organizational policies, corporate culture, and governance frameworks. Accountability is reflected through transparent financial reporting, effective internal audit systems, risk management procedures, and the supervisory role of the Sharia Supervisory Board. The integration of amanah and accountability enhances organizational integrity, strengthens stakeholder confidence, and improves decision-making processes. Ultimately, the study demonstrates that embedding these ethical principles contributes to public trust, regulatory compliance, and the long-term sustainability of Islamic banking institutions in increasingly competitive.

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

Penelitian ini menjelaskan perbedaan pemahaman tentang utang dari sudut pandang ekonomi Islam dan ekonomi konvensional, serta tantangan yang dihadapi dalam penerapannya di masyarakat dan institusi keuangan. Dalam ekonomi konvensional, utang dianggap sebagai perjanjian keuangan yang melibatkan bunga, digunakan untuk memenuhi kebutuhan konsumsi dan investasi. Sementara, dalam ekonomi Islam, utang dipahami sebagai alat sosial yang berlandaskan nilai kemanusiaan, solidaritas, dan larangan riba, sehingga perjanjian utang harus bebas dari bunga serta ketidakadilan. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan kajian literatur untuk meninjau konsep, prinsip, serta berbagai hambatan yang dijumpai dalam penerapan kedua sistem. Pengumpulan data dilakukan melalui analisis dokumen dari buku, jurnal, dan penelitian terdahulu, yang kemudian dianalisis dengan menggunakan pendekatan analisis konten. Tujuan penelitian adalah untuk memahami secara mendalam konsep utang menurut perspektif Islam dan konvensional, mengidentifikasi tantangan dalam pengelolaan utang di kedua sistem ekonomi, dan menyajikan perbandingan aspek moral, akad, risiko, serta tujuan penggunaan utang. Hasil penelitian menunjukkan bahwa dalam ekonomi Islam, utang menekankan pada prinsip keadilan dan etika syariah yang melarang riba, berfokus pada kerja sama, serta mengutamakan perjanjian yang jelas dan tertulis dengan disertai saksi. Sementara itu, utang dalam ekonomi konvensional lebih mengedepankan aspek keuntungan dengan penggunaan bunga sebagai sumber utama profit. Dalam praktiknya, manajemen utang syariah menghadapi tantangan seperti rendahnya pemahaman masyarakat tentang keuangan syariah, terbatasnya akses ke instrumen syariah, dan kurangnya regulasi yang tegas. Di lain pihak, pengelolaan utang konvensional berhadapan dengan risiko suku bunga, ketidakstabilan fiskal, serta masalah transparansi dan akuntabilitas. Penelitian ini memberikan sumbangan akademis untuk pengembangan sistem keuangan yang lebih adil dan berkelanjutan di masa mendatang.

Penelitian ini bertujuan untuk menganalisis kedudukan Dewan Perwakilan Rakyat (DPR) dalam perspektif norma dan konstitusi, mengidentifikasi penyebab krisis kepercayaan publik, serta menegaskan urgensi penguatan peran wakil rakyat dalam sistem ketatanegaraan Indonesia. Metode yang digunakan adalah studi literatur dengan pendekatan normatif-yuridis melalui telaah terhadap UUD 1945, peraturan perundang-undangan, literatur akademik, dan laporan survei kepercayaan publik. Hasil penelitian menunjukkan bahwa krisis kepercayaan publik terhadap DPR disebabkan oleh kesenjangan antara norma konstitusional yang menempatkan DPR sebagai representasi rakyat dan praktik politik yang terjadi. Untuk mengatasi persoalan tersebut, DPR perlu memperkuat posisinya dengan menegakkan prinsip akuntabilitas, transparansi, dan integritas. Penguatan ini diperlukan guna memulihkan legitimasi publik, memperkuat kualitas demokrasi, dan memastikan DPR menjalankan fungsi konstitusionalnya secara optimal.

This study analyzes performance measurement frameworks and accountability mechanisms in public service delivery through a comprehensive literature review of studies published between 2015 and 2025. Although models such as the 3E (economy, efficiency, effectiveness) and IOO (input–output–outcome) frameworks are widely used in public administration, evidence indicates that their implementation often falls short due to data limitations, bureaucratic resistance, and limited utilization of performance results in decision-making. The literature also highlights a persistent gap between theoretical performance frameworks and actual public service practices, particularly in capturing service quality and meaningful outcomes for citizens. Recent studies emphasize that citizen satisfaction and public perception are essential indicators that must be integrated into contemporary performance measurement systems. This study concludes that performance measurement and accountability are interdependent mechanisms that require strengthened organizational capacity, relevant indicators, and a culture of evidence-based improvement to enhance public service quality.

This study aims to evaluate the effectiveness of the implementation of the public sector accounting cycle in the planning, implementation, administration, and evaluation of catfish cultivation programs run by BUMDes Ajoeng Jaya as part of the village food security program. The focus of the research departs from the need to ensure that each stage of the management of the BUMDes program runs according to the principles of public accountability, considering that BUMDes is a strategic entity in the management of village resources to improve the welfare of the community. This study uses a qualitative descriptive approach through field observation, in-depth interviews with the management of BUMDes Ajoeng Jaya, and a review of documentation related to catfish farming program activities and financial records. This approach allows researchers to gain a comprehensive understanding of the accounting practices applied as well as the various obstacles that arise during the implementation of food security programs. The results of the study show that the catfish cultivation program has failed due to weak internal supervision, the absence of SOPs, lack of financial recording and reporting, and lack of technical competence of managers. The implementation of the public sector accounting cycle has not been running optimally so that it is not able to support effective control and evaluation of programs. In addition, crop failures are exacerbated by theft by internal parties and the absence of a structured monitoring system throughout the program, which indicates weak governance and internal control. This study has limitations in the form of a small number of informants and a lack of formal documents, so the analysis—especially the financial aspect—cannot be generalized widely. Nevertheless, this study contributes by integrating the evaluation of food security programs through the implementation of the public sector accounting cycle and offering recommendations to improve the accountability, transparency, and sustainability of BUMDes programs.

Government procurement of goods and services is a crucial instrument in achieving transparent, efficient, and accountable governance. One of the key innovations introduced is the e-Catalogue system, an electronic procurement platform provided by the National Public Procurement Agency (LKPP). This study aims to evaluate the implementation of the e-Catalogue in sports equipment procurement at the Youth and Sports Office (Dispora) of Semarang City, focusing on its mechanisms, supporting and inhibiting factors, and its impact on procurement governance. This research employed a descriptive qualitative approach, involving eight informants consisting of structural officials and suppliers. The findings indicate that, in general, the implementation of the e-Catalogue has been effective, particularly in terms of time efficiency, price transparency, and accountability enhancement. However, several challenges remain, including the lack of formal policy dissemination, limited digital literacy among some staff, insufficient internet infrastructure, and unstructured inter-unit coordination. Based on these findings, the study recommends several strategic measures: (1) establishing a permanent inter-unit coordination team, (2) strengthening human resource capacity through continuous training, (3) developing a digital dashboard for real-time monitoring, (4) providing limited public access to procurement reports, and (5) fostering partnerships with suppliers through technical forums and routine evaluations. These measures are expected to optimize the implementation of the e-Catalogue and serve as a best practice model for other local government institutions.

This study examines the effectiveness of Open Data policies in enhancing public participation and government accountability in Poso Regency. Utilizing a library research approach, it analyzes secondary data to assess how open access to public data fosters transparency and civic engagement. The findings reveal that Open Data, through initiatives like the Village Information Sistem (SID), improves administrative efficiency and financial oversight, yet faces challenges such as limited digital literacy, unstable internet connectivity, and public apathy. These factors hinder optimal participation and accountability. The study highlights the need for digital literacy programs, improved infrastructure, and inclusive leadership to maximize the policy’s impact. Open Data serves as a catalyst for sustainable local governance and development in Poso.

The increasing trend in skincare usage, particularly whitening products, has led many business actors to market their products extensively without regard for legal compliance. One notable issue is the circulation of blue-label skincare products, which should only be provided with a doctor's prescription. The research employs a normative juridical method with a qualitative approach, utilizing interviews and literature study. The findings reveal that legal protection for consumers in the use of blue-label skincare products remains suboptimal. These products often contain active ingredients such as corticosteroids or antibiotics, which should only be used under a doctor's prescription and supervision. However, in practice, many business actors continue to sell them freely via online marketplaces and social media platforms. This not only violates BPOM regulations and health laws but also poses a direct threat to consumer safety. Furthermore, business accountability is still lacking, as evidenced by the insufficient transparency regarding product content, usage instructions, and distribution permits.

Enterprise Resource Planning (ERP) systems have become the operational backbone of many modern companies, not only as a data integration tool but also as a crucial pillar in management control systems (MCS). This study aims to comprehensively analyze the impact of ERP implementation on operational efficiency and corporate accountability. Using a qualitative approach through literature study and case review, this study explores how ERP facilitates real-time and integrated information flow, which in turn improves managerial decision-making capabilities, resource optimization, and increased transparency and accountability at various levels of the organization. The results show that ERP contributes significantly to increased efficiency through process standardization and reduced redundancy, and strengthens accountability by providing clear audit trails and reliable data. However, the success of the implementation is highly dependent on factors such as top management support, adequate employee training, and alignment with business strategy.  

This study investigates the factors influencing accountability in the management of village funds by local governments in Kangkung District, Kendal Regency. The research is driven by the growing number of village fund mismanagement cases in Indonesia, highlighting the urgent need for improved governance. Key variables examined in this study include the use of the siskeudes application, staff competence, transparency, internal control systems, local wisdom, and organizational commitment. A quantitative approach was employed, with data gathered through questionnaires distributed to 63 respondents comprising village officials, BPD members, and community representatives. The results are expected to provide both theoretical contributions to the field of public sector accounting and practical insights for village governments to enhance financial accountability and transparency. Ultimately, the study aims to support the development of sustainable and participatory village governance.

Tujuan dari penelitian ini adalah untuk mengeksplorasi prospek penerapan teknologi blockchain dalam pengelolaan Zakat di Indonesia untuk meningkatkan transparansi, efisiensi, dan akuntabilitas dalam pendistribusian dana Zakat. Pengelolaan zakat di Indonesia masih menghadapi berbagai tantangan, terutama dalam hal transparansi dan akuntabilitas, yang dapat menurunkan kepercayaan Muzakki terhadap lembaga zakat. Penelitian ini menggunakan pendekatan kualitatif dengan teknik wawancara, observasi, dan dokumentasi pada Badan Pengumpul Zakat Kota Palopo untuk mengetahui potensi dan hambatan penerapan blockchain dalam sistem Zakat. Hasil kajian menunjukkan bahwa teknologi blockchain mampu mencatat transaksi zakat secara permanen, tidak dapat diubah, serta memungkinkan Muzakki memantau penyaluran zakat kepada Mustahiq secara real time. Dengan sistem yang terdesentralisasi, blockchain dapat mengurangi risiko penyalahgunaan dana, meningkatkan efisiensi pengumpulan dan penyaluran Zakat, serta memastikan dana Zakat digunakan sesuai peruntukannya. Akan tetapi, pengenalan teknologi ini masih menghadapi banyak kendala. Ini termasuk infrastruktur teknologi yang terbatas, regulasi yang tidak mendukung, kurangnya literasi digital di kalangan penduduk, dan biaya implementasi yang relatif tinggi.

This study aims to determine the accountability and transparency in the management of Direct Cash Assistance (BLT) in Kota Raja Village, Tanjung Jabung Timur Regency. This study was conducted using a qualitative descriptive method. The types of data used are primary data and secondary data. The data collection techniques used were questionnaires and observations. The population in this study was The population in this study were 40 village government officials, namely the Village Head, Village Secretary, Planning Head, Finance Head, RT Head, Hamlet Head and BPD members consisting of the BPD Chair, BPD Deputy Chair, BPD Secretary, Several BLT Recipient Communities in Kotar Raja Village. The data analysis method used in this study is a quantitative descriptive method. The results of this study indicate that the management of Direct Cash Assistance (BLT) in Kotar Raja Village has implemented the principles of Accountability and Transparency.

This study discusses the implementation of the effectiveness of legal oversight of regional personnel management in the era of regional autonomy. Regional autonomy grants broad authority to regional governments to regulate and manage public interests, including in the management of state civil servants (ASN). However, this authority often gives rise to problems, such as nepotism, politically motivated job transfers, and weak accountability in personnel management. Legal oversight is an important instrument to ensure that all personnel policies and practices are implemented in accordance with the principles of legality, professionalism, and accountability. The research method used is normative legal research with a statutory, conceptual, and case approach, as well as qualitative analysis of regulations and personnel oversight practices. The results of the study indicate that the effectiveness of legal oversight is greatly influenced by the consistency of regulatory implementation, the strength of supervisory institutions such as the State Civil Service Commission (KASN) and the State Civil Service Agency (BKN), and the legal culture of regional apparatus. Strict enforcement of sanctions against violations also plays an important role in maintaining the integrity of the merit system. The conclusion of this study confirms that effective legal oversight can prevent abuse of authority, strengthen the professionalism of civil servants (ASN), and support the achievement of regional autonomy goals, namely improving the quality of public services and public welfare. Therefore, strengthening regulations, supervisory institutions, and internalizing the values ​​of good governance are necessary to realize transparent, accountable, and integrity-based regional personnel management.

This study examines the comparative supervision systems of notarial professions in Indonesia and the Netherlands using a normative and comparative legal approach. In Indonesia, notary supervision is centralized under the Ministry of Law and Human Rights through supervisory councils, yet remains weak in terms of independence and transparency. In contrast, the Netherlands adopts a decentralized and independent model through institutions such as the KNB, the Notarial Disciplinary Board, and the BFT, which ensure accountability and public oversight. The findings reveal that the Dutch system is more effective in enforcing professional ethics and preventing conflicts of interest through mandatory reporting and peer evaluations. The study suggests reforming Indonesia’s supervisory framework by strengthening institutional independence, enhancing the role of professional associations, and ensuring greater transparency. This research aims to contribute to the development of a more accountable and integrity-based notarial supervision system in civil law jurisdictions.    

The aim of this research is to determine the implementation of public service accountability and the inhibiting and supporting factors in the implementation of public service accountability in East Towuntu Village, Pasan District. The approach in this research is qualitative descriptive research. This research was chosen because it presents data systematically, factually and accurately regarding the facts in the field. The object of this research is Public Services. This research was conducted at the Towuntu Village Office as an extension of the central government and provider of services to the community. The informants in this research were all Towuntu Village officials, Pasan District. In providing services to the community, the Towuntu Village Government has demonstrated performance accountability/accountability in order to maintain community trust. This is demonstrated by the existence of a flow of accountability starting from the lowest level, namely village officials, to their leaders, namely Old Law. There are several factors that can influence the accountability/accountability process, where these factors originate from within the individual as a Village Apparatus and the environmental influence of Towuntu Village. However, as the experience of Towuntu Village officials increases, the level of understanding of the importance of performance accountability can be increased so that the process of implementing accountability can run well.

This study aims to examine the influence of accountability in village fund allocation, transparency in village governance, and community participation on village development in Jati Kesuma Village, Namorambe Subdistrict, Deli Serdang Regency. The research employed a quantitative approach with a total of 90 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables—accountability, transparency, and community participation—have a positive and significant effect on village development, both partially and simultaneously. Among them, community participation was found to have the most substantial contribution. These findings highlight the importance of good governance practices in village financial management, particularly in promoting participatory development and transparency to enhance sustainable rural development.    

This study aims to examine the accountability of public services in Kildor Administrative Village, Kesuy Watubela District, East Seram Regency. The research uses a qualitative approach, with a total of 10 informants selected through purposive sampling. Data collection techniques include observation, interviews, and documentation. The findings indicate that public service accountability in Kildor Administrative Village has been implemented effectively, analyzing and describing the service process as well as the supporting and inhibiting factors. The supporting factors include the enthusiasm and mutual encouragement among employees, conducting coordination meetings or evaluations, and fostering awareness of serving the community with sincerity and integrity. On the other hand, the inhibiting factors involve the lack of human resources and inadequate infrastructure and facilities.

This study examines how corporate governance practices affect local government financial reports' accountability. Transparency and accountability in local government financial management are thought to be improved by good corporate governance. The findings demonstrate that corporate governance practices have a favorable impact on the caliber of financial reports produced by local governments. These results emphasize how crucial it is to put good governance concepts into practice in order to promote accountability in the financial management of local governments.