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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.

Taxes are the main source of state revenue and play a vital role in national development and public welfare. However, their effectiveness is highly influenced by the level of transparency and accountability in their management. This study aims to analyze the implementation of transparency and accountability principles in Indonesia’s taxation system, identify the existing forms of transparency inequality, and assess their implications for the principles of good governance. The research employs a qualitative approach through an analysis of various laws, regulations, and recent studies related to tax management. The findings indicate that transparency inequality still occurs in several aspects, such as limited public access to information, uneven implementation of tax digitalization across regions, and a lack of openness in reporting tax incentives. These conditions directly affect government accountability, public trust, and fairness within the national taxation system. Legally, such inequalities contradict the principles of public information disclosure, the justice principle stated in Article 23A of the 1945 Constitution, and the principle of equality before the law. This study recommends strengthening tax transparency regulations, integrating a national digital taxation system, and increasing public participation in fiscal oversight to establish a fair, accountable, and law-based tax governance framework.

This study examines the role of digital governance in improving the transparency of public services in Badung Regency. Transparency is a key pillar in realizing good governance, and in the digital era, digital governance is key to achieving this goal. Using a qualitative research method with a case study approach, this study aims to explore the perceptions, experiences, and challenges faced by stakeholders, including civil servants (ASN) and service users, regarding the implementation of digital governance and its impact on transparency. Data were collected through in-depth interviews, participant observation, and analysis of policy documents and public service reports in Badung Regency. The results are expected to provide a comprehensive overview of the digital governance mechanisms that have been implemented, how these mechanisms facilitate information disclosure, and the non-technical barriers that may arise. These findings are expected to contribute to the development of more effective digital governance policies and practices to promote transparency in public services, not only in Badung Regency but also as a model for other regions in Indonesia.

This study aims to analyze how digital transparency, distribution validation, and personalized donor services simultaneously maintain donor trust and loyalty as strategies to mitigate liquidity risk and ensure program sustainability at LAZIS Alharomain Pare Kediri Branch. Using a qualitative descriptive–analytical approach, data were collected through in-depth interviews, observation, and documentation involving management, donors, and beneficiaries. The findings reveal a paradox between the increasing number of donors—from 5,644 in 2020 to 7,955 in 2023—and the financial deficit observed in key programs such as Infaq Sayangi Anak Yatim Dhuafa and Infaq Sahabat Sehat. To address this, the institution implemented three main strategies: real-time digital reporting via social media, multi-layered verification in fund distribution, and personalized communication with donors. These strategies form a trust–loyalty–participation cycle that strengthens program continuity. Theoretical analysis based on Trust Theory and liquidity risk management for zakat institutions shows that public trust functions as a form of social capital capable of compensating for short-term financial liquidity gaps. This study extends the discourse on Sustainable Islamic Philanthropy Governance by asserting that digital transparency serves as both an ethical and strategic instrument to uphold accountability and the sustainability of Islamic philanthropic institutions.

This study aims to determine and describe the transparency of service procedures, the ease of procedures, and the ease of obtaining information at the Kota Timur District Office in Gorontalo City. Using a qualitative, descriptive approach through observation, interviews, and documentation, the study results indicate that transparency of service procedures has been effectively implemented through the provision of clear, complete, and easily accessible information to the public. Information regarding service types, requirements, completion times, and fees is published through bulletin boards, brochures, social media, and direct explanations from officers, so that the public can understand the service process without confusion. In terms of ease of procedures, the service flow has been designed to be simple, concise, and user-friendly, ensuring ease of access for service applicants and even for vulnerable groups such as the elderly. Furthermore, the ease of access to information is also evident in the use of various communication channels, both in person and digitally. Information boards, leaflets, social media, and digital displays are actively used to disseminate information so that the public can understand procedures before visiting the office and better prepare documents. Overall, these three indicators demonstrate that the Kota Timur District Office is committed to implementing the principle of transparency in public services, although further innovation is needed to ensure information reaches a wider and more equitable public.

This article examines the limitation of transparency within the Indonesian House of Representatives (DPR) during the formulation of the Job Creation Act (Law No. 11 of 2020) and its implications for legislative performance and public participation. Transparency represents a fundamental requirement in a democratic legal system as it ensures accountability, public oversight, and the legitimacy of legal products. However, the legislative process of the Job Creation Act demonstrated significant procedural issues, including inconsistent draft versions, restricted access to essential documents, accelerated deliberation, and the marginalization of meaningful public participation. This study highlights how these limitations hinder the public’s constitutional rights, weaken legislative oversight, and create asymmetrical power relations that enable elite dominance in policymaking. The lack of transparency also led to procedural defects acknowledged by the Constitutional Court, reflecting a systemic decline in democratic legislative practices. Using a normative juridical method supported by legislative analysis and doctrinal studies, this paper argues that the absence of transparency not only reduces the quality of participation but also erodes the legitimacy and accountability of the DPR. The findings emphasize the urgent need for open access to legislative documents, inclusive public consultation, and strengthened accountability mechanisms to ensure democratic and lawful policy making.  

The development of information technology has produced a significant transformation in election administration mechanisms, including within the City of Palangka Raya. The digitalization of various services and information systems requires the General Elections Commission (KPU) to enhance transparency while simultaneously ensuring the security of voter data and election results. This study aims to examine the key challenges faced by the Palangka Raya KPU in balancing the need for information openness with data protection in the digital era. The research employs a qualitative descriptive method through literature review, direct observation, and structured interviews with KPU staff, election supervisors, and relevant stakeholders. The findings indicate that digitalization improves the effectiveness of public information dissemination, including through the use of Sidalih and Sirekap, yet it also introduces vulnerabilities such as potential voter data breaches, cyberattacks, and the spread of disinformation through social media. Moreover, limitations in human resources with technological expertise serve as constraints in optimizing digital security. Conversely, the implementation of data security standards and improvements in voter digital literacy contribute to strengthening public trust in the election process. Thus, the Palangka Raya KPU needs to reinforce cybersecurity infrastructure, enhance internal technical capacity, and broaden public education programs to safeguard electoral integrity amid increasing transparency demands and digital risks. Collaboration among government, academia, and the community is a strategic element in maintaining the quality of democracy in the digital era.

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.

ABSTRAK Penelitian ini bertujuan untuk menganalisis implementasi aplikasi Smart Village dalam meningkatkan pemberdayaan masyarakat dan literasi digital di Desa Mlese, yang dikenal sebagai Desa Pelopor Pancasila. Penelitian menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui observasi lapangan, wawancara mendalam, serta studi literatur. Hasil penelitian menunjukkan bahwa aplikasi tersebut memberikan dampak positif berupa kemudahan administrasi desa, transparansi informasi, serta penguatan nilai-nilai Pancasila melalui kolaborasi antarwarga. Namun, masih terdapat tantangan seperti rendahnya literasi digital pada kelompok lanjut usia, keterbatasan akses internet, dan preferensi layanan tatap muka. Pemerintah desa berupaya mengatasi kendala ini melalui pelatihan dan pendampingan, meskipun perbaikan infrastruktur dan sosialisasi lebih intensif masih diperlukan. Kesimpulannya, Smart Village memiliki potensi besar untuk mendukung transformasi digital dan pemberdayaan masyarakat sesuai dengan nilai-nilai Pancasila Kata Kunci : Smart Village, Literasi Digital, Desa Pelopor Pancasila.   ABSTRACT This study aims to analyze the implementation of the Smart Village application in enhancing community empowerment and digital literacy in Mlese Village, known as a Pancasila Pioneer Village. The research employed a descriptive qualitative method, with data collected through field observations, in-depth interviews, and literature studies. The findings indicate that the application positively impacts village administration by simplifying processes, increasing information transparency, and strengthening Pancasila values through community collaboration. However, challenges remain, such as low digital literacy among the elderly, limited internet access, and a preference for face-to-face services. The village government is addressing these issues through training and assistance, although more intensive infrastructure improvements and outreach are still needed. In conclusion, Smart Village holds significant potential to support digital transformation and community empowerment in alignment with Pancasila values. Keywords: Smart Village, Digital Literacy, Pancasila Pioneer Village.

This study examines the urgency of institutional transparency in the Secretariat of the Bogor Regency Regional People's Representative Council  (DPRD) amid demands for good governance. The objective is to analyze the strategic role of the Public Relations, Protocol, and Publication Team of the Bogor Regency DPRD Secretariat in disseminating public information, with a focus on the use of the @setwankabbogor Instagram account as an instrument of transparency. Using a qualitative approach with a case study design, this research applies qualitative content analysis and observation of Instagram accounts, supported by organizational documentation related to the main tasks of Public Relations. The communication practices found were analyzed based on the theoretical benchmarks of the Two-Way Symmetrical Model and Organizational-Public Dialogic Communication (OPDC). Preliminary research results show that although Public Relations has been effective in documenting protocol and routine administrative activities, content related to core legislative functions such as the budget (KUA/PPAS) and oversight tends to be less dominant than ceremonial posts. The communication model applied still leans toward the Public Information Model, rather than the optimal Two-Way Symmetrical Model. Analysis shows a deficit in dialogic elements, particularly in genuine responsiveness (mutuality) and proactivity in discussing complex public issues, which has the potential to hinder the development of public trust. Optimization requires a shift in strategy towards evidence-based content planning and a focus on proactive dialogue and responsiveness, supported by institutional commitment and increased human resource capacity.

The purpose of this study is to find out how the implementation of accountability and transparency in the management of the Village Budget (APBDesa) in Sintuwulemba Village, Poso Regency, Central Sulawesi Province, is carried out. The researcher used a qualitative approach with in-depth interviews as the research method. Data were obtained by conducting interviews with three key informants consisting of the village secretary, the village treasurer, and the Village Consultative Body. The research findings indicate that the Sintuwulemba village government has applied the principle of accountability in the management of village funds. This is evident from the planning, implementation, administration, and accountability processes that are open, involving the community in every process. In terms of transparency, the Sintuwulemba village government has applied the principle of transparency where every village development policy and the use of village finances always go through the village deliberation stage. These two principals have made Sintuwulemba Village one of the successful villages in implementing village development and good village fund management in Poso Regency. These steps are also those that need to be emulated by other villages in Poso Regency and its surroundings.

The implementation of online zakat payments by BAZNAS Jambi Province faced several challenges, including suboptimal use of the Simba application due to system errors. Additionally, there was a lack of public trust in online zakat payments, insufficient public literacy on the matter, and inadequate socialization and education from BAZNAS Jambi regarding the online payment process. This study used a qualitative descriptive approach, with data collection via interviews. To optimize digital zakat management, BAZNAS Jambi implemented a strategy involving both their website and the SIMBA system, offering two digital payment options: transfers and QRIS codes. They also pursued partnerships with companies and promoted zakat payments through social media platforms such as YouTube, TikTok, Facebook, Google Ads, Meta Ads, as well as TVRI and RRI television. However, there were challenges, including human resource limitations at BAZNAS Jambi, which resulted in delays when verifying factual data. Additionally, high IT operational costs limited the effectiveness of SIMBA and the website. The coordination issues, including both functional and institutional coordination, were also identified as significant problems. To address these challenges, BAZNAS Jambi has been working on solutions such as community education, socializing zakat management with the public and local government agencies (OPDs), and improving internal coordination.         

Digital transformation in financial management is a necessity for companies to improve competitiveness. This study evaluates the effect of implementing an Enterprise Resource Planning (ERP) system on the efficiency and transparency of financial planning in companies. Using a case study approach and qualitative descriptive analysis, data was collected through observations, interviews, and internal company documentation. This study shows that the ERP system is able to simplify workflows, reduce unnecessary data replication, and increase information disclosure between departments. ERP is also proven to accelerate the budgeting and financial reporting process more systematically. This research recommends optimizing the use of financial ERP modules to achieve sustainable efficiency and transparency.

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 aims to empirically examine the influence of the Internal Control System (SPI), Regional Financial Accounting System (SAKD), Government Accounting Standards (SAP), and Transparency on the quality of financial statements in the Regional Government of Purbalingga Regency. The problem of the quality of financial statements is still an important issue in regional financial management, because quality financial reports not only function as a form of accountability to the public, but also as a basis for strategic decision-making for local governments. The research method uses a quantitative approach with questionnaire instruments distributed to 61 respondents, consisting of local government officials involved in the process of preparing financial statements and have met the research criteria. Data analysis was carried out using the inner model and outer model approaches, which resulted in an R-square value of 0.743 for the financial report quality variable. This value shows that the independent variables in this study were able to explain 74.3% of the variation in the quality of financial statements, while the rest was influenced by other factors outside the research model. The results of the analysis show that the SAKD and Transparency variables have a significant influence on the quality of local government financial statements. This confirms that a good financial accounting system and transparency in public budget management are the main factors that can improve the reliability, relevance, and accountability of financial statements. On the other hand, the SPI and SAP variables did not have a significant effect, which shows that the implementation of both still needs evaluation and improvement in order to make a real contribution to the quality of financial statements.

Produksi perhiasan emas PT Gemopia Indonesia melibatkan proses bombing, yang membutuhkan keakuratan tinggi untuk memastikan kualitas produk.  Beberapa kelemahan sistem pencatatan yang masih dilakukan secara manual menggunakan Microsoft Excel termasuk keterlambatan laporan, kurangnya keamanan data, dan kesalahan input yang tinggi. Tujuan penelitian ini adalah untuk mengembangkan dan membangun sistem informasi bombing emas berbasis web yang akan mempercepat proses pencatatan, meningkatkan akurasi data, dan memperbaiki alur pelaporan.  Pengembangan sistem ini menggunakan metode Waterfall, yang mencakup tahapan analisis kebutuhan, perancangan sistem menggunakan UML, pengembangan dengan framework Laravel dan database MySQL, dan pengujian dengan metode black box. Hasil pengujian menunjukkan bahwa seluruh fungsi sistem berjalan dengan baik dan sesuai dengan kebutuhan pengguna, dengan fitur seperti perhitungan otomatis, hak akses pengguna bertingkat, verifikasi dan koreksi data produksi, dan pembuatan laporan dalam format PDF. Sistem mampu menerima input, memproses data , dan menghasilkan output yang tepat dan sesuai dengan spesifikasi.Oleh karena itu, sistem ini dinyatakan layak untuk diimplementasikan secara penuh dalam rangka mendukung efisiensi dan transparansi pelaporan produksi di PT Gemopia Indonesia.

In the digital economy era, financial transparency has become a critical aspect for the sustainability and credibility of Micro, Small, and Medium Enterprises (MSMEs). Despite their substantial contribution to employment and economic growth, many MSMEs in Indonesia still rely on manual accounting systems, which limit the accuracy and traceability of financial reporting. This study aims to empirically examine the effect of cloud-based accounting automation on financial transparency among Indonesian MSMEs. Using a mixed-methods approach, the research collected quantitative data from 120 MSME respondents in Jakarta and West Java through structured questionnaires and qualitative data from six key informants through semi-structured interviews. The quantitative data were analyzed using simple linear regression, resulting in a coefficient of determination (R²) of 0.513 and a beta coefficient of 0.598 (p = 0.000), indicating a strong and significant influence of accounting automation on financial transparency. Qualitative findings also revealed improvements in real-time access, reporting accuracy, and transaction traceability. The study confirms that cloud-based digital accounting systems enhance financial transparency by enabling automated integration, audit trails, and timely reporting. These findings contribute to the literature on digital transformation in MSMEs and offer practical implications for policymakers, financial institutions, and software providers to accelerate technology adoption and improve financial governance in the MSME sector.

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 research study examines the dynamics of organizational communication and public communication in the recruitment process in State-Owned Enterprises (SOEs), with a particular focus on the tension between transparency efforts and the ongoing practice of entrusting positions. Despite the government's introduction of the Joint Recruitment of SOEs (RBB) program, which aims to digitize and standardize the selection of employees, a discrepancy emerges between the program's stated objectives and the perceptions of both the government and the public. The prevalence of complaints pertaining to the absence of information transparency, the lack of feedback mechanisms regarding unsuccessful outcomes, and the emergence of the term "insider" within the digital domain are indicative of deficiencies in two-way communication and a decline in public trust in the BUMN recruitment process. The present research employs a descriptive qualitative approach, utilizing a case study method and thematic analysis. The data presented herein were obtained through meticulous documentation studies of official documents from the FHCI, the Ministry of SOEs, and online media, as well as netnographic observations of public interactions on social media such as Instagram and Twitter. The analysis focused on public narratives, institutional communication patterns, and their impact on institutional reputation and legitimacy. The findings indicate that organizational communication within the RBB process remains hierarchical, failing to align with the ideal of reciprocal communication. The absence of information disclosure and the lack of a designated public forum for clarification engender significant discord between the assertions of institutional entities and the actual experiences of participants. This research recommends the implementation of measures to enhance the effectiveness of the aforementioned processes.