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A community service program (PKM) entitled "Skincare Product Dispute Resolution" was successfully implemented in Ngadi Village, Mojo District, Kediri Regency, involving village cadres, youth organizations, and community members, particularly housewives as skincare consumers. This PKM aims to provide solutions to skincare product disputes through five stages: outreach, training, technology implementation, mentoring, and sustainability evaluation. The outreach program began with a presentation on halal skincare products and consumer protection against misleading promotional practices, delivered by speakers from the Sharia Research Group (SReG) and the Non-Governmental Consumer Protection Organization. This program also includes in-kind and in-cash contributions, including training to improve customer service quality, ensure raw material quality standards and production processes comply with international standards, and ensure product information transparency. In addition, a loyalty program and transportation cost incentives were provided to affected consumers. PKM partners played an active role in providing information and inviting the community to participate in this activity. The implementation of this activity is expected to strengthen consumer trust and ensure protection of consumer rights related to skincare products.

This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsistent application of ethical standards. Therefore, this article underscores that integrating professional ethics into organizational financial policies, procedures, and management systems is a key step in preventing fund misuse and strengthening stakeholder trust in the organization’s transparency and accountability.

This study examines the effectiveness of national legislative strategies in promoting corporate accountability for industrial pollution and social justice violations. It analyzes a comparative legal framework, focusing on laws, enforcement mechanisms, and corporate liability regimes in countries such as France, Germany, Norway, China, and Australia. The research evaluates how mandatory due diligence laws, judicial measures, and transparency mechanisms help hold corporations accountable for environmental impacts. It compares voluntary compliance models with mandatory legal frameworks, noting the limitations of voluntary agreements in driving substantial environmental changes. Findings show that countries with strong legal frameworks, like the EU and Australia, achieve higher corporate compliance and environmental performance, while voluntary measures struggle to produce meaningful results. The study emphasizes the need for stronger enforcement, higher penalties for violations, and enhanced public transparency. Additionally, it explores integrating environmental justice considerations, such as community participation and fair compensation, into national strategies. The study offers policy recommendations for improving corporate responsibility through better legislation, harmonizing laws across jurisdictions, and fostering collaboration among governments, corporations, and civil society. It also suggests future research directions, including examining the long-term impacts of environmental justice policies in different global contexts.

This study aims to understand how accounting functions as a social construction in shaping the meaning of transparency and responsibility in the modern business world. Accounting has long been viewed as a technical, neutral, and objective system; however, both financial and non-financial reporting practices also reflect the values, ideologies, and moral consciousness embedded within organizations. Using a qualitative interpretive approach within the framework of social constructivism (Berger & Luckmann, 1966), this study explores the meanings constructed by accounting practitioners through social interactions, organizational culture, and reporting policies. Data were collected through in-depth interviews, participatory observations, and document analysis of corporate reports, and were analyzed using interpretative thematic analysis. The results reveal that transparency and responsibility are not merely formal obligations but the outcomes of social processes involving the externalization of values by leaders, the objectivation of those values through reporting systems, and their internalization within individual moral awareness. In this context, accounting functions as a social language that reflects organizational morality, legitimacy, and identity. Organizations with participatory and reflective cultures are found to develop more authentic transparency, while bureaucratic structures tend to produce symbolic transparency. Theoretically, this study contributes to the discourse of critical accounting by asserting that accounting numbers and reports are socially constructed artifacts imbued with values. Practically, the findings highlight the importance of ethical leadership, reflective culture, and social dialogue as foundational elements for implementing authentic transparency and sustainable corporate responsibility.

This study aims to explore the implementation of Standard Operating Procedures for immigration services at TPI Tanjung Priok Port and examine its impact on service effectiveness in Indonesia's maritime sector. The research employed a qualitative approach to analyse the gap between formal SOP guidelines and on-the-ground practices, examining internal and external factors, including resource limitations, technological constraints, and inter-agency coordination issues. The findings reveal significant disparities that lead to both positive and negative discretion amongst frontline Immigration officers, influencing service consistency, efficiency, and transparency. Negative discretion results in procedural deviations that compromise reliability and potentially foster corruption, delays, and inefficiencies. In contrast, positive discretion emerges as adaptive responses indicating weaknesses in SOP design or infrastructure. The study concludes that enhancing frontline officers' competence, motivation, and accountability is essential for achieving desired outcomes, whilst integrating technological solutions such as digital documentation and real-time monitoring is vital for streamlined, transparent, and accountable procedures. Improving SOP adherence, coupled with better resource allocation and inter-institutional cooperation, can significantly reduce vessel turnaround times, lower logistics costs, and bolster maritime competitiveness. The research advocates for dedicated training programmes, supervisory systems, and technological innovations to ensure SOP compliance, minimise discretion-driven deviations, and promote accountability, thereby optimising maritime service delivery and supporting Indonesia's strategic maritime development objectives.

Ethical leadership is a crucial foundation for building an organizational culture of integrity, especially in this era of technological disruption and socio-economic complexity. This study examines how ethical leadership is implemented at Kopdit Bintang Timur, a credit union in Sikka Regency, to shape an organizational culture of integrity. Employing a descriptive narrative method with interview and observation techniques targeting managers and deputy managers, this research finds that ethical values such as honesty, fairness, and mutual cooperation are instilled through leader role modeling, transparent financial management, and active member participation. Key challenges include the difficulty of maintaining ethics amidst personal interests; however, routine oversight systems and fair complaint handling help to maintain integrity. The results indicate that ethical leadership contributes to member trust and organizational sustainability. Recommendations for development include formal ethics training programs and the utilization of technology to enhance transparency.

This research aims to analyze the effect of CEO power and board gender diversity on modern slavery disclosure (MSD) among Indonesia’s top 50 publicly listed companies by market capitalization. The research uses a quantitative approach with secondary data collected from annual and sustainability reports during the 2022–2024 period. The results show that CEO power has a negative and significant effect on MSD, indicating that stronger CEO power will reduce disclosure transparency. Furthermore, gender diversity on the board of commissioners also shows a negative and significant relationship with MSD, indicating that female representation in supervisory roles has not yet contributed into greater social accountability within Indonesian firms. Meanwhile, gender diversity on the board of directors shows no significant effect. These results suggest that internal governance factors such as CEO power and limited female influence in top positions still hinder companies from being transparent about social and ethical issues. In conclusion, stronger regulations and independent oversight are needed to improve companies’ transparency regarding modern slavery practices.

The purpose of this study is to examine and assess how PT BCA applies PSAK 4 and PSAK 65 in the development and presentation of its consolidated financial statements. This study is primarily motivated by the importance of consolidated financial statements as a useful source to offer a comprehensive view of an entity's financial condition, especially when the entity has subsidiaries. This research method can be categorized as descriptive qualitative research, utilizing secondary data sources, including PSAK and BCA's financial statements for the years 2022 to 2023. The findings indicate that BCA has reliably complied with PSAK 4 and PSAK 65 standards. This includes accurately combining the financial statements of its parent company and subsidiaries based on the control principle, eliminating inter-entity transactions, and transparently disclosing the NCI portion of equity. Furthermore, the fair values ​​of assets and liabilities have been combined and assessed in accordance with appropriate standards. In summary, BCA has demonstrated a strong commitment to maintaining accountability, information transparency, and effective corporate governance practices, thereby ensuring its financial statements reliably and accurately reflect the group's financial condition. From this conclusion, it can be stated that BCA has implemented both PSAKs systematically and effectively to increase reporting transparency.

The development of information technology requires public institutions to provide accessible and transparent information services. Polsek Kota Kisaran still faces limitations in delivering information to the public through digital media. This study aims to design and implement a profile website as a public information medium that supports service transparency. The research uses a qualitative descriptive approach with data collection through observation, informal interviews with police officers, and documentation. System development includes requirement analysis, system modeling using Unified Modeling Language (UML), interface design, and website implementation. The results indicate that the developed website is able to present structured information such as institutional profiles, organizational structures, SKCK procedures, SPKT services, news, and activity documentation. The implementation of this website facilitates public access to police information and improves the effectiveness of information dissemination. This study is expected to support digital-based public services at the local police level and strengthen public trust through transparent information delivery.

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.

This abstract summarizes the innovation in land administration services through the implementation of Electronic Land Rights Certificates (e-Certificates) by the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN). The policy responds to persistent challenges in conventional land certificate services, including lengthy bureaucratic procedures, limited transparency, and risks of document duplication and forgery. The study focuses on the implementation of e-Certificate services at the Surabaya City Land Office II, aiming to analyze the effectiveness of the innovation, supporting and inhibiting factors, and its impact on public service quality. A descriptive qualitative approach is employed, utilizing Rogers’ Diffusion of Innovation theory (1971) with five key indicators: relative advantage, compatibility, complexity, trialability, and observability. Data collection methods include document analysis, in-depth interviews, and field observation. Findings indicate that the e-Certificate provides significant benefits, such as time efficiency, enhanced data security, and improved transparency. The innovation also aligns with national priorities for digital transformation and bureaucratic reform. However, notable complexity persists due to limited digital literacy among the public and adaptation challenges faced by employees. Limited-scope pilot implementation supports iterative system improvements, while observable outcomes include accelerated services and increased public trust. Key enabling factors consist of strong national policy support, advanced digital infrastructure in Surabaya, and organizational commitment. Conversely, constraints include limited human resources, resistance to organizational change, and data security concerns. Overall, the e-Certificate innovation at the Surabaya City Land Office II has generated new public value through faster, more efficient, and accountable services, establishing a model for advancing digital transformation in land administration across Indonesia.

The study aims to investigate how corporate governance impacts sustainability report disclosure in mining companies that are listed between 2021 and 2024 on the Indonesia Stock Exchange (IDX). The proportion of independent board members, the number of audit committee meetings held, and the level of managerial ownership are used to evaluate corporate governance. Using secondary data from the companies' official websites, a quantitative research approach is used. Purposive sampling was applied to select the sample from an initial population of 198 firms, based on two criteria: (1) being in the mining industry and listed on the IDX during the designated timeframe, and (2) regularly publishing sustainability and annual reports. By applying these criteria, a sample of 47 businesses was obtained, producing 188 observations in total.  Multiple linear regression was used to analyze the data using SPSS version 25. The results of the partial test show that while the percentage of independent board commissioners has no discernible effect on sustainability report disclosure, the frequency of audit committee meetings and managerial ownership have a significant and positive impact. These findings demonstrate how important internal ownership and an active audit function are to raising the standard of sustainability accountability and transparency.

as a process of managing all components of education so that they run in a directed, orderly, and coordinated manner. However, what often occurs in the field, educational administration does not always run in accordance with the principles of efficiency, justice, and transparency. Several forms of damage or problems often arise due to weak management, a lack of understanding of the philosophical values ​​​​of education, and low integrity in the management of educational institutions, which also have a direct impact on the decline in the quality of education and the failure to achieve national education goals. Philosophy plays a major role in educational administration, serving as a foundation for thought, ethical guidelines, and determinants of direction at every stage of educational management. Philosophy helps educational managers to think rationally, critically, and reflectively in facing various problems, so that decisions taken are not merely technical, but also based on considerations of values ​​​​and justice. This study aims to understand the relationship between philosophical administration values ​​​and educational practices in the context of decision-making. This study uses a qualitative approach, where data collection is carried out through a literature review derived from scientific articles relevant to the research topic. The study has shown that philosophical values ​​play a significant role in shaping ethical principles in educational administration. The conclusion that can be given is that the integration between philosophy and educational administration can strengthen the moral basis and direction of the goals of educational institutions.

The implementation of Good Corporate Governance principles plays a crucial role in ensuring that transparency, accountability, and sustainability are able to optimally support village economic development. The purpose of this study is to analyze in depth the implementation of Good Corporate Governance principles, including transparency and participatory, in the Wija Sari Village-Owned Enterprise in Samsam Village. This study uses a qualitative case study with an interpretive paradigm as the umbrella and research method. Qualitative observation data used include observation, interviews, and documentation using four key informants and validators. The Wija Sari Village-Owned Enterprise in Samsam Village, was chosen as the research site. The results of the study indicate that transparency and participatory characteristics can be implemented in accordance with applicable rules and procedures at the planning, implementation, and accountability in the management of the Village-Owned Enterprise, whose funding sources are transferred through village funds. Although several obstacles were found in the management process, such as limited competent human resources and balanced with digitalization to support real-time data transparency. This research is expected to be a reference for other Village-Owned Enterprises or similar institutions in optimizing the principles of Good Corporate Governance for the welfare of village communities in accordance with their objectives.

This research aims to thoroughly examine the implementation of the Batam-Seaport Information Management Sistem (B-SIMS) for the payment of berthing and mooring services carried out by PT. Div Samudera Abadi at Batam Port. The background of the problem includes the government's post-COVID-19 pandemic drive to accelerate the digital transformation of public services, particularly in ports, to enhance efficiency and transparency. The B-SIMS system, developed by the internal team of the Directorate of the Port Business Entity (BUP) of BP Batam, is designed as a digital solution to replace the previously manual, queue-based process for berthing and mooring fee payments. As a ship agent, PT. Div Samudera Abadi is responsible for reporting all ship activities, managing necessary documents, and settling port service payments. The research method employed involves a qualitative and descriptive approach. The findings show that the implementation of B-SIMS has successfully transformed the business process. Ship agents can now submit applications, monitor status, and make payments digitally through the B-SIMS sistem. This transformation significantly contributes to increased port operational efficiency, administrative transparency, and reduced physical contact, aligning with the vision for digitalizing public services in Batam. However, challenges related to sistem adaptation and early stability may still arise.

This study examines the crisis in teacher quality in the disruption era, caused by weak recruitment and selection systems that remain administrative, subjective, and lack transparency. The research aims to analyze the need for transforming recruitment and selection strategies toward a competency- and technology-based model as a solution to improve educational quality. This research employs a qualitative approach with a case study at MTs YPI Darul Huda Belitang OKU Timur. Data were collected through interviews, observations, and documentation, then analyzed descriptively using the Miles and Huberman interactive model. Data validity was tested through source and technique triangulation. The findings reveal that implementing competency- and technology-based recruitment systems, such as e-recruitment and online assessment, enhances objectivity, transparency, and efficiency in the selection process. This transformation strengthens teacher professionalism and improves the quality of educational institutions to become more adaptive to the challenges of the digital era.

This study examines how the profit-sharing system is implemented in the Easy Mudharabah Savings product at Bank Syariah Indonesia (BSI) Cimahi Branch Office in accordance with Statement of Financial Accounting Standards (PSAK) 405 about Mudharabah Accounting. This study combined field observation and literature review in a descriptive qualitative manner. Interviews, documents, and literature reviews on the National Sharia Council's (DSN-MUI) fatwa on the mudharabah contract were used to gather the data. The findings demonstrate that the Easy Mudharabah Savings program at the BSI Cimahi Branch has been appropriately and sharia-compliantly executed in conformity with PSAK 405 regulations. Customer deposits, as opposed to the bank's permanent liabilities, are recorded as Temporary Syirkah Funds. Based on the agreed-upon nisbah and the average daily balances of the clients, the profit-sharing method is used to calculate the profit-sharing. Furthermore, PSAK 405 is followed in the presentation and disclosure of financial statements, while there is still opportunity to further customer information transparency. All things considered, the results of this study show that the Islamic banking profit-sharing system's implementation of PSAK 405 upholds the values of equity, cooperation, and openness.

Public information disclosure is a manifestation of open and accountable government which is the basis for publik information requests. Everyone has the right to obtain public information through the mechanism of requesting information from public bodies. The problem that arises is that some information requessts are not made in good faith thereby failing to reflect the purpose of public information disclosure as a means of monitoring government performance. To adress this issue there is a mechanism to terminate the resolution of such information disputes in accordance with applicable laws and regulations. This study aims to determine the effectiveness of terminating informastion disputes that are not conducted in good faith and the obstacles in its implementation. The results of the study indicate that the termination of informastion disputes that are not conducted in good faith is not yet effective due to factors that influence the effectiveness of the law in society not being fulfilled including legal factors, societal factors, and cultural factors. The obstacles faced in the implementation of the termination of public information disputes that are not conducted in good faith include legal enforcement mechanism, public information management, and understanding of public information transparency. The effectiveness of a law is determined by the overall elements supporting its enforcement so it is hoped that the implementation of the termination of publik information disputes does not violate human rights and citizens’ rights.

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 representatives are members of legislative institutions elected by the people to represent their interests and aspirations in the policy-making and decision-making processes of government. People's representatives have a moral and ethical responsibility in carrying out their duties as representatives of the public's interests. The early history of the formation of people's representatives dates back to the Preparatory Committee for Indonesian Independence (PPKI), which also appointed the first president and vice president in Indonesia. People's representatives are a key pillar in the democratic system, serving as a channel for the people's aspirations. In carrying out their duties, they are required to uphold ethical values, integrity, and morality. However, various cases of ethical violations involving members of the House of Representatives (DPR) have triggered an increasingly critical public response, especially in the digital era that enables information transparency. This study aims to analyze how ethical violations by people's representatives affect public perception and how social media strengthens the public's critical power. This research method is qualitative-descriptive with a case study approach. The results show that public response to ethical violations has increased sharply through digital platforms, which has a direct impact on public trust and the legitimacy of legislative institutions. Social media has become a primary medium for expressing disappointment and moral pressure on people's representatives. In addition, social media has also changed the way organizations and individuals interact. The speed of information dissemination magnifies the social impact of every action by members of the House of Representatives. Ethics reform and a stricter oversight system are needed to maintain the integrity of representatives. This research concludes that the ethics of representatives are crucial for maintaining public trust. It is crucial for representatives to uphold a code of ethics to ensure integrity, which will lead to a positive public response and trust in the government.