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Program Makanan Bergizi Gratis (MBG) diperkenalkan pada 6 Januari 2025 melalui Peraturan Presiden No. 83 Tahun 2024, menjadi salah satu inisiatif sosial terbesar di Indonesia dengan dana sebesar Rp71 triliun dan memperkirakan 82,9 juta penerima manfaat. Pengelolaannya ditangani oleh Badan Gizi Nasional (BGN) melalui SPPG. Studi ini menganalisis pemanfaatan TikTok sebagai alat transparansi dalam manajemen SOP MBG untuk meningkatkan akuntabilitas publik dalam konteks hubungan keuangan antara pusat dan daerah melalui DAK Nonfisik. Penelitian ini menerapkan pendekatan kualitatif deskriptif, melibatkan analisis dokumen dan konten publik di TikTok. Sumber data terdiri dari dokumen resmi BGN, Juknis No. 401.1 Tahun 2026, laporan dari ICW dan CISDI, akun TikTok SPPG, serta penelitian akademik. Validitas ditentukan melalui triangulasi serta analisis perbandingan. Temuan penelitian menunjukkan bahwa TikTok SPPG berperan dalam tiga dimensi transparansi: verifikasi di tingkat pusat, pengawasan lokal, dan akuntabilitas publik di tingkat nasional. Namun, ada empat tantangan utama, yaitu kurangnya konsistensi konten di berbagai akun SPPG, ketimpangan digital di daerah 3T, ketiadaan mekanisme tindak lanjut resmi, dan potensi kriminalisasi partisipasi masyarakat. Penelitian ini merekomendasikan model optimalisasi yang mencakup standardisasi konten, perlindungan partisipasi masyarakat, serta integrasi dengan sistem pengawasan resmi untuk memperkuat transparansi dan akuntabilitas MBG dengan pendekatan digital.

Kecurangan (fraud) di sektor perbankan daerah merupakan ancaman serius yang dapat merugikan keuangan negara dan menurunkan kepercayaan publik. Penelitian ini bertujuan menganalisis kasus korupsi pengadaan iklan pada Bank Pembangunan Daerah Jawa Barat dan Banten (Bank BJB) menggunakan pendekatan Fraud Triangle Theory yang mencakup tiga elemen utama: tekanan (pressure), kesempatan (opportunity), dan rasionalisasi (rationalization). Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, didukung oleh studi literatur dari berbagai sumber ilmiah yang relevan. Hasil analisis menunjukkan bahwa kasus Bank BJB mencerminkan interaksi ketiga elemen Fraud Triangle secara simultan. Tekanan bersumber dari kebutuhan dana non-budgeter yang besar dalam pengelolaan anggaran promosi senilai Rp409 miliar. Kesempatan muncul akibat lemahnya sistem pengendalian internal, tidak adanya verifikasi dokumen yang memadai, serta penyimpangan dalam proses pengadaan. Rasionalisasi terbentuk melalui persepsi pelaku bahwa praktik tersebut merupakan hal yang lazim dalam lingkungan birokrasi dan korporasi. Penelitian ini berkontribusi pada pengembangan pemahaman teoritis dan praktis terkait pencegahan fraud di lembaga keuangan daerah Indonesia, khususnya melalui penguatan tata kelola perusahaan dan sistem pengawasan internal.

Tujuan penelitian ini antara lain Untuk mengetahui Efektifitas Kinerja Karyawan dalam mengembangkan Unit pengumpul zakat (UPZ) di Kemenag Kabupaten OKU. Dan tinjauan ekonomi syariah terhadap efektivitas kinerja karyawan dalam mengembangkan Unit pengumpul zakat (UPZ) di Kemenag Kabupaten OKU. Metode penelitian yang digunakan dalam penelitian ini Jenis penelitian ini adalah penelitian lapangan (Field Research) yaitu penelitian yang dilakukan di lokasi penelitian atau lapangan dengan melakukan pengamatan tentang suatu fenomena dalam keadaan ilmiah. Berdasarkan hasil penelitian wawancara, dokumentasi, Maka penulis dapat menarik kesimpulan sebagai berikut: Kinerja Unit Pengumpulan Zakat (UPZ) Kemenag Kabupaten OKU belum maksimal dalam meningkatkan jumlah zakat karena berdasarkan faktor yang mempengaruhi kinerja yaitu faktor kemampuan (ability) dan faktor motivasi (motivation) masih banyak Unit Pengumpulan Zakat (UPZ) yang belum melaksanakan tugasnya sebagai pengurus Unit Pengumpulan Zakat (UPZ), terbukti dari hasil penelitian menunjukkan bahwa hasil penghimpunan dana zakat UPZ di Kementerian Agama Kabupaten OKU  menurun dari tahun 2024 hingga saat ini. Serta masih banyaknya Unit Pengumpulan Zakat (UPZ) yang berada di wilayah Kabupaten OKU  hanya berdiam diri tanpa membuat kegiatan atau rencana yang akan berpengaruh terhadap hasil penghimpunan zakat.

Penelitian ini bertujuan untuk menguji pengaruh profesionalisme ASN, independensi ASN, dan komitmen organisasi ASN terhadap kualitas laporan keuangan daerah pada Badan Keuangan dan Aset Daerah (BKAD) Provinsi Sumatera Utara. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data primer yang diperoleh melalui penyebaran kuesioner kepada 45 responden. Populasi dalam penelitian ini adalah ASN pada BKAD Provinsi Sumatera Utara, dengan teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa profesionalisme ASN dan independensi ASN berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah. Sementara itu, komitmen organisasi ASN berpengaruh positif tetapi tidak signifikan terhadap kualitas laporan keuangan daerah. Secara simultan, profesionalisme ASN, independensi ASN, dan komitmen organisasi ASN berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah pada BKAD Provinsi Sumatera Utara.

Pengabdian ini bertujuan memperkuat akuntabilitas pengelolaan dana pembangunan masjid melalui penyusunan informasi keuangan berbasis ISAK 335. Pengabdian menggunakan pendekatan Participatory Action Research (PAR) melalui observasi, wawancara, dan pendampingan penyusunan laporan keuangan. Kegiatan dilakukan melalui klasifikasi transaksi, penyusunan laporan keuangan, serta analisis efisiensi dan partisipasi donatur. Hasil pengabdian berupa tersusunnya laporan keuangan pembangunan masjid yang lebih sistematis dan informatif. Takmir memperoleh pemahaman mengenai efisiensi penggunaan dana dan pola partisipasi masyarakat. Transparansi laporan keuangan juga memperkuat kepercayaan jamaah terhadap pengelolaan dana pembangunan. Pengabdian ini berdampak pada penguatan tata kelola, akuntabilitas, dan keberlanjutan partisipasi masyarakat dalam memakmurkan masjid.

This study aims to describe the level of service optimization in Financial Institution Pension Funds (DPLK) through the management of periodic pension benefit payments, additional benefits, and voluntary contributions using a descriptive-analytical approach. The data were derived from reports of 24 DPLK administrators collected in April 2026. The findings indicate that service optimization is largely determined by the effectiveness of managing periodic pension payments, other pension benefits, and contributions beyond the core program. This issue becomes crucial when viewed from DPLK performance trends over the past five years (2021–2025), where collected funds—comprising contributions and investment returns—were consistently lower than pension benefit payments, with an average ratio of 63%. This imbalance highlights sustainability concerns. The study identifies significant untapped potential, including Rp5.79 trillion annually (36% of total pension benefits) in periodic payments not yet optimized, Rp2.4 trillion for other benefit programs over 10 years, Rp1 trillion for religious-related funds, and Rp1.2 trillion in voluntary contributions from existing participants. To address these gaps, DPLK institutions need to strengthen regular and personalized communication beyond transactional interactions, ensuring participants are more engaged. Integrated services that emphasize transparent benefits, ease of contribution, continuous financial education, and digital accessibility are essential. Ultimately, optimizing DPLK services requires not only system and product improvements but also attention to participant behavior and service quality to enhance retirement well-being.

This study aims to determine how the implementation of Good Corporate Governance (GCG) is carried out in the management of   School Operational Assistance (BOS) funds at SMP Negeri 18Purworejo. The variables used in this research are transparency and accountability. This research was conducted during the 2024 implementation of GCG in BOS fund management. The research method applied was qualitative, with data collected through observation, interviews, and documentation study. The respondents in this study consisted of the Principal, the BOS Treasurer, representatives of the School Committee, teachers, and  parents. The  findings reveal  that the  implementation of  Good Corporate Governance (GCG), particularly the principles of transparency and accountability in BOS fund management at SMP Negeri 18 Purworejo, has been carried out effectively. BOS funds are managed openly by involving stakeholders from the planning stage to the utilization and accountability process. The management of BOS funds is implemented in accordance with the technical guidelines outlined in the Regulation of the Minister of Education, Culture, Research, and Technology Number 63 of 2023. This indicates that the school has managed the funds in a transparent and accountable manner. It is suggested that school should also publish BOS fund utilization information on the school`s official website to ensure broader public access.

Blood sugar regulation problems such as diabetes are increasing, so sustainable management is needed. Kersen leaves (Muntingia calabura L.) are tropical plants that have potential as traditional blood sugar management through the content of phytochemical compounds contained therein. This article aims to review the potential of kersen leaves in blood sugar management and its implications in the wellness tourism approach. The method used is a literature review of scientific literature, especially the last five years related to the phytochemical content and antihyperglycemic activity of kersen leaves, as well as their implications in wellness tourism. The results of the literature review through in vivo and in vivo approaches show that kersen leaves contain potential phytochemical compounds such as flavonoids, phenols, tannins, alkaloids, and saponins that are able to regulate blood sugar by preventing the oxidation process of important molecules by free radicals, suppressing oxidative stress, inhibiting carbohydrate enzymes, increasing insulin production, and suppressing the glycogenolysis process. In the context of wellness tourism, kersen leaves as a herbal plant can be used as a healthy drink and have the potential to be studied further in the development of wellness tourism, especially related to herbal medicine.

This research aimed to evaluate the effectiveness of the management of School Operational Assistance Funds at SMKS Yohanes XXIII Maumere. The management of School Operational Assistance Funds is an important aspect in supporting the smooth implementation of the learning process and improving the quality of education. The research used a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results indicated that the management of School Operational Assistance Funds at SMKS Yohanes XXIII Maumere has been implemented following the applicable technical guidelines and adheres to the principles of transparency, accountability, efficiency, and effectiveness. The School Operational Assistance Funds were utilized to support the eight national education standards, particularly in the development of facilities and infrastructure, process standards, and school operational financing. However, there were still challenges in the form of delays in fund disbursement, which affect the optimal implementation of school programs. Overall, the management of School Operational Assistance Funds at SMKS Yohanes XXIII Maumere can be categorized as effective. Nevertheless, improvements were needed in the aspects of planning and fund disbursement time management to ensure that the benefits of School Operational Assistance Funds can be maximized.

This study, entitled "Analysis of the Application of Sharia Economic Principles in Nuris Medika Fund Management," aims to analyze the extent to which Sharia economic principles are applied in the fund management system at the Nuris Medika healthcare institution. Sharia economic principles emphasize justice, transparency, mutual assistance (ta'awun), and the prohibition of riba (usury), gharar (gharar), and maysir (gambling). This study used a qualitative method with a descriptive approach. Data were collected through in-depth interviews, field observations, and documentation of managers and related parties at Nuris Medika. Data analysis was carried out through the stages of data reduction, data presentation, and conclusion drawing. The research results indicate that fund management at Nuris Medika largely adheres to Islamic economic principles, particularly in terms of transparency in fund use, social responsibility, and the implementation of an interest-free system in internal financial transactions. However, several aspects still need to be strengthened, such as the development of more systematic Sharia-based standard operating procedures (SOPs) and increasing Sharia economic literacy among all institution managers. Overall, the implementation of Islamic economic principles at Nuris Medika can be categorized as good and has the potential to become a model for financial management in Islamic boarding school-based healthcare institutions based on Islamic values.

Village Fund management plays a crucial role in promoting local development and community empowerment. However, its implementation often encounters challenges related to limited community participation, insufficient transparency, and the varying effectiveness of government programs. This study aims to analyze the accountability of Village Fund management in Benteng Poco Village, Wae Ri’i District, Manggarai Regency, focusing on three dimensions: process accountability, program accountability, and financial accountability. Employing a descriptive qualitative approach with a case study design, data were collected through in-depth interviews, direct observation, and reviews of official village documents. The findings indicate that process accountability has been implemented adequately through village deliberations and the use of the Siskeudes administrative system, although community understanding and participation remain limited. Program accountability is carried out through regular evaluation meetings, yet the effectiveness of several programs is hampered by insufficient technical support and lack of sustainability. Financial accountability demonstrates a commitment to transparency, particularly through the publication of budget information, although the presentation of financial data remains difficult for some villagers to fully understand. This study highlights the need to enhance community involvement, simplify public financial information, and strengthen program support mechanisms to achieve transparent and accountable Village Fund governance.  

The banking sector is a strategic pillar that supports national economic stability and relies heavily on public trust. To maintain this legitimacy, banks are required to implement Corporate Social Responsibility (CSR), which is not only a moral obligation but also a legal duty as regulated in several laws such as Law No. 40 of 2007 on Limited Liability Companies and Law No. 21 of 2011 on the Financial Services Authority (OJK). This study aims to analyze the responsibility of OJK in managing Corporate Social Responsibility (CSR) funds based on the principles of Good Governance and to examine the role of banking institutions in maintaining public trust through transparent and accountable Corporate Social Responsibility (CSR) practices. This research employs a normative juridical approach by reviewing relevant legislation, literature, and regulatory documents. The results show that OJK holds normative, institutional, and legal responsibilities in supervising Corporate Social Responsibility (CSR) implementation to ensure compliance with the principles of transparency, accountability, independence, responsibility, and fairness. Meanwhile, banking institutions play a crucial role in ensuring that Corporate Social Responsibility (CSR) becomes an integral part of their sustainability strategy rather than a mere administrative formality. The application of Good Corporate Governance (GCG) has a positive impact on increasing public trust, as transparency and accountability in Corporate Social Responsibility (CSR) management strengthen the social legitimacy of banking institutions. Therefore, synergy between OJK and the banking sector in enhancing Corporate Social Responsibility (CSR) governance is the key to achieving an ethical and sustainable financial system.

The management of Corporate Social Responsibility (CSR) in the banking sector holds strategic importance in strengthening public trust, supporting sustainable development, and ensuring that the distribution of CSR funds aligns with principles of good governance. However, CSR implementation among Indonesian banks continues to face fundamental issues, including limited transparency, inconsistent reporting standards, and weak supervisory mechanisms. This study aims to analyze the synergy between the Financial Services Authority (OJK) and the banking industry in establishing transparent and accountable CSR fund management. Using a normative legal approach combined with institutional analysis, the findings reveal that although OJK has issued sustainable finance regulations such as POJK No. 51/POJK.03/2017, these regulations have not fully ensured the integrity and accountability of CSR distribution. Strengthening reporting standards, ensuring independent audits, and integrating a digital CSR reporting system are essential to enhance oversight. This study proposes a regulatory–institutional synergy model between OJK and the banking sector to build CSR governance that is transparent, participatory, and impact-oriented.  

Abstract. This study aims to determine the effect of Good Governance and Fund Management on Public Trust in the City of Surabaya, especially in the Kemayoran Village community. This study uses a quantitative method with an explanatory approach, where data are obtained through distributing questionnaires to 100 respondents who have interacted with public services. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results of the study indicate that Good Governance and Fund Management simultaneously have a significant effect on Public Trust, as evidenced by the results of the F test with a significance value of <0.05. Partially, the Fund Management variable has a positive and significant effect on Public Trust, while the Good Governance variable has a positive but insignificant effect. The coefficient of determination (R²) value of 0.658 indicates that 65.8% of the variation in Public Trust is explained by these two variables. This finding indicates that transparency and accountability in public budget management are dominant factors in increasing public trust, while the implementation of Good Governance principles has not been fully perceived as effective by the public. Thus, optimizing the quality of fund management is an important strategy to strengthen government legitimacy in the eyes of the public.

This study aims to analyze the management of Village Fund Allocation (ADD) in infrastructure development in Plosokandang Village, Kedungwaru District, Tulungagung Regency. The focus of the study covers three main stages of ADD management, namely planning, implementation, and evaluation, as well as identifying supporting and inhibiting factors in the realization of development. The research method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation studies. The results of the study indicate that the planning stage has implemented participatory principles through the Village Development Planning Deliberation (Musrenbangdes). The community plays an active role in proposing programs, although not all proposals can be realized due to budget limitations. In the implementation stage, infrastructure development proceeds according to the Budget Plan (RAB) and is carried out by the Activity Implementation Team (TPK) with good coordination. Obstacles that arise mainly come from uncertain weather conditions, but can be overcome with technical adjustments. The evaluation stage shows that the entire budget is absorbed 100% without any discrepancy, and all physical activities are achieved according to target. However, community participation in the evaluation is still limited. Supporting factors for success include information transparency, community participation, and accurate priority setting. The main inhibiting factor was the weather, with no administrative or accountability issues identified. Overall, Village Fund Allocation (ADD) management in Plosokandang Village reflects the principles of transparency, accountability, and effective village development.

This study aims to analyze the effect of accountability, transparency, community participation, and village apparatus competence on the effectiveness of village fund management in Sidodadi Village, Masaran District, Sragen Regency. This research employed a quantitative approach using questionnaires as the data collection instrument. The population in this study consisted of the residents of Sidodadi Village, with a total sample of 85 respondents determined through a sampling method. Data were analyzed using validity tests, reliability tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²). The results indicate that accountability, transparency, community participation, and village apparatus competence have a positive and significant effect on the effectiveness of village fund management. Simultaneously, the four independent variables contribute 64% to the effectiveness of village fund management, while the remaining percentage is influenced by other factors not included in this study

The purpose of this research is to analyze how strategies for collecting and managing Third Party Funds (DPK) affect the profitability level of Bank Jatim. As the bank’s main funding source, the effectiveness of DPK management significantly determines its ability to distribute credit, maintain liquidity, and improve financial performance. This research applies a qualitative descriptive methodology within a case study framework at Bank Jatim, with data collected through comprehensive field observations. conducted during the MBKM internship program in the Accounting and Financial Management Division, complemented by the analysis of Bank Jatim’s financial statements for the 2024–2025 period. The findings reveal that the 15% growth in DPK in 2024 positively contributed to the increase in productive assets, net interest margin (NIM), and return on assets (ROA). Bank Jatim’s main strategies include increasing the proportion of low-cost funds (CASA), digitalizing services through the JConnect application, collaborating with local governments, and providing exclusive services for priority customers. These approaches not only promote the growth of low-cost funds but also strengthen customer loyalty and the bank’s competitiveness amid the evolving banking landscape. The study concludes that innovative, efficient, and digitally based DPK management enhances Bank Jatim’s profitability and reinforces its role as a regional development bank. The study recommends strengthening financial literacy among the public and diversifying deposit products to expand the customer base..      Keywords: Third Party Funds, Bank Jatim, Profitability, Digital Banking, Financial Management Abstrak. Penelitian ini bertujuan untuk menganalisis bagaimana strategi penghimpunan dan pengelolaan Dana Pihak Ketiga (DPK) berpengaruh terhadap tingkat profitabilitas Bank Jatim. Sebagai sumber pendanaan utama, efektivitas pengelolaan DPK memiliki peran penting dalam menjaga kemampuan bank untuk menyalurkan kredit, mempertahankan likuiditas, serta meningkatkan kinerja keuangan secara keseluruhan. Metode penelitian yang diterapkan adalah deskriptif kualitatif dengan menggunakan pendekatan studi kasus pada Bank Jatim. Data dikumpulkan melalui kegiatan observasi langsung di lapangan. program magang di Divisi Akuntansi dan Manajemen Keuangan, serta melalui analisis laporan keuangan Bank Jatim periode 2024–2025.Hasil penelitian menunjukkan bahwa pertumbuhan DPK sebesar 15% pada tahun 2024 memberikan dampak positif terhadap peningkatan aset produktif, Net Interest Margin (NIM), dan Return on Assets (ROA). Strategi utama yang diterapkan Bank Jatim mencakup peningkatan proporsi dana murah (CASA), digitalisasi layanan melalui aplikasi JConnect, kolaborasi dengan pemerintah daerah, serta penyediaan layanan eksklusif bagi nasabah prioritas. Strategi tersebut tidak hanya berhasil mendorong peningkatan dana murah, tetapi juga memperkuat loyalitas nasabah dan daya saing Bank Jatim di tengah ketatnya persaingan industri perbankan.Kesimpulan penelitian ini menunjukkan bahwa pengelolaan DPK yang inovatif, efisien, dan berbasis digital berkontribusi signifikan terhadap peningkatan profitabilitas Bank Jatim sekaligus memperkuat perannya sebagai bank pembangunan daerah. Rekomendasi dari penelitian ini adalah perlunya peningkatan literasi keuangan masyarakat serta diversifikasi produk simpanan untuk memperluas basis nasabah   Kata kunci: Dana Pihak ketiga, Bank Jatim, keuntungan , Digital Banking, Financial Management

This study examines the management of Village Funds in supporting infrastructure development in Sumurgenuk Village, Lamongan Regency. The main focus of the study is the effectiveness of Village Fund management through planning, implementation, evaluation, supervision, and accountability based on the principles of good governance. The method used is a case study with a descriptive qualitative approach. The results show that the management of Village Funds in Sumurgenuk Village has been running well and in accordance with applicable regulations. The planning process was carried out in a participatory manner, although not evenly distributed across all hamlets. The implementation of physical activities, such as road construction, irrigation, and cash-for-work programs, has had a positive impact on accessibility, agricultural productivity, and community welfare. Evaluation, supervision, and accountability are carried out in layers, although there are obstacles in the equal distribution of public information and the capacity of village officials. Overall, the management of Village Funds reflects the principles of transparency, accountability, participation, and effectiveness, but increasing the capacity of officials and community participation is still needed for sustainable development.

This study aims to analyze how the integration of Islamic economic values operates in the management of School Operational Assistance (BOS) funds in Islamic schools and to identify supporting and inhibiting factors, as well as stakeholders’ perceptions regarding the application of sharia values in financial administrative practices. The research employs a qualitative descriptive approach using data reduction, data display, and conclusion drawing stages. The findings reveal that Islamic economic principles such as amanah (trustworthiness), sidq (honesty), al-‘adl (justice), and mas’uliyyah (accountability) have been internalized within the organizational culture and individual behavior of school managers, although not yet fully institutionalized. Supporting factors include religious leadership, Islamic ethical organizational culture, and community participation, while the main constraints involve limited human resources, low literacy in sharia accounting, and the absence of a faith-based monitoring system. Stakeholders demonstrate a strong moral awareness of sharia values but with limited technical understanding. The study concludes that effective integration requires synergy between spiritual values, technical capacity, and institutional policies to establish transparent and socially just financial governance in Islamic education institutions.

The problem of organic waste remains a serious issue in Indonesia, including in rural areas. Jatitamban Village, Bondowoso Regency, faces similar challenges due to household waste and residual by-products from local small enterprises producing tape and cassava chips, which are not yet optimally managed. The Community Service Program (KKN) of the University of Jember implemented an initiative to empower village youth through maggot cultivation as an environmentally friendly and economically valuable solution for organic waste management. This study employed a Community-Based Research (CBR) approach by engaging local youth as active partners in every stage of the program, including observation, planning, socialization, technical training, workshops, and monitoring. The results indicate that Black Soldier Fly (BSF) maggot cultivation serves as an effective strategy to reduce the volume of organic waste while producing value-added products such as alternative animal feed and organic fertilizer. The involvement of youth not only enhanced their knowledge and skills but also fostered environmental awareness and created new entrepreneurial opportunities. Furthermore, the program successfully established a solid and independent youth group capable of sustainably managing organic waste through maggot cultivation practices. The implications of this program extend beyond environmental improvement to promoting village economic independence through the utilization of organic waste. Therefore, youth empowerment through maggot cultivation can serve as a strategic model for sustainable waste management as well as strengthening community capacity in rural areas.