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This study examines the application of Transparent Artificial Intelligence (AI) for fraud detection in public welfare programs using publicly available administrative data. Persistent challenges in welfare governance such as misallocation, fraud, and data inaccuracy necessitate analytical frameworks that are both effective and explainable. The research aims to design and evaluate an interpretable anomaly detection system capable of identifying irregularities in welfare distribution while maintaining transparency and accountability. Methodologically, the study employs two unsupervised models Isolation Forest and Local Outlier Factor (LOF) to detect anomalies in sub-district-level welfare data, incorporating features such as population size, number of beneficiaries, and coverage ratio. An Explainable AI (XAI) framework integrating surrogate Random Forests, Permutation Feature Importance (PFI), and local linear surrogates (LIME-like) is applied to ensure interpretability of both global and local model behaviors. Findings reveal that receivers per 1000 population and percentage coverage are dominant determinants of anomaly scores. Fifteen administrative units were flagged for potential inconsistencies suggesting over- or under-reporting of beneficiaries. Cross-validation between IF and LOF models confirmed consistency in identifying anomalous regions. The integrated XAI explanations enhance transparency, enabling policymakers and auditors to trace the rationale behind detected anomalies. In conclusion, the proposed Transparent AI framework demonstrates that combining anomaly detection with interpretability tools can strengthen accountability and fairness in welfare administration. It offers a reproducible, ethical, and data-driven approach to social program monitoring, reinforcing public trust and supporting responsible AI governance.

This research aims to analyse the role of archives as agents of change in the digital transformation of archives and as catalysts for bureaucratic reform in the era of digital government at the Sorong City Regional Secretariat. The research used a mixed-methods approach, combining a quantitative survey of 30 respondents with in-depth interviews with five key informants, and analysed the data using correlation statistics and thematic analysis. The study's results show that the digital transformation of archives is closely linked to bureaucratic reform and digital governance, and qualitative findings confirm that digitisation improves administrative efficiency, data integration, and organisational accountability. The research highlights the importance of strengthening technological infrastructure, integrating information systems, and improving the competence of the apparatus as prerequisites for the success of the digital transformation of archives. This study has limitations in its scope, involving only one local government agency and a relatively small number of respondents. Therefore, further research is recommended to broaden the scope, incorporate public service quality variables, and use a longitudinal design to examine the long-term impact of archive digitisation on the performance of bureaucratic reform and digital governance more comprehensively. These findings also provide practical contributions for local governments in designing integrated, sustainable electronic archive management policies that support effective, transparent, and responsive public services to meet the needs of modern society in the future, as well as strengthening data-driven governance.

This article examines administrative capacity at the local government level as a critical determinant of the effective implementation of grants for Early Childhood Education (ECE), a policy domain widely recognized as a strategic public investment with long-term social and economic returns. Despite the growing reliance on subnational grants to finance ECE services across diverse governance systems, implementation outcomes remain uneven, frequently constrained by limited administrative capacity, weak public financial management, fragmented governance arrangements, and fragile accountability mechanisms. Responding to these challenges, this study aims to synthesize and critically assess the international literature to clarify how administrative capacity shapes the design–implementation nexus of local government ECE grants and to identify the institutional, managerial, and fiscal conditions under which such grants are more likely to achieve their intended objectives. Methodologically, the article adopts a conceptual–comparative literature review approach, drawing on a systematic search of peer-reviewed journal articles from major academic databases and applying thematic synthesis to integrate findings across governance contexts and policy traditions. The review is anchored in Administrative Capacity Theory and analytically enriched through insights from policy implementation theory, public financial management, good governance, and public accountability. The synthesized findings demonstrate that administrative capacity operates as a multidimensional and relational construct, encompassing institutional coherence, managerial coordination, human resource competence, procedural stability, and analytical capability. The literature consistently shows that weaknesses across these dimensions undermine grant implementation through delays, inefficiencies, limited oversight, and uneven service quality, while strong capacity enables more predictable, accountable, and effective ECE grant governance.

The rapid spread of hoaxes and disinformation in the digital era poses serious challenges to social cohesion, societal stability, and the internalization of moral values, particularly within Muslim communities. The circulation of unverified information has the potential to trigger conflict, polarization, and a decline in public trust. This study aims to explore digital literacy as an ethical and religious instrument in actualizing the Islamic principle of amar ma’ruf nahi munkar in the contemporary digital sphere. Employing a qualitative library research approach, the study examines classical Islamic sources, including the Qur’an and Hadith, alongside contemporary literature on digital communication ethics and digital citizenship. The findings indicate that digital literacy from an Islamic perspective extends beyond technical competence in accessing and disseminating information; it represents a form of moral responsibility (amanah) grounded in honesty (ash-shidq), prudence, and accountability. Practices such as information verification (tabayyun), clarification, and corrective engagement in online spaces are concrete expressions of amar ma’ruf nahi munkar. Strengthening ethically grounded digital literacy is therefore essential for fostering a healthy, just, and civilized digital public sphere.  

Autonomous decision-making systems increasingly rely on complex artificial intelligence models to operate in dynamic and safety-critical environments. While these models provide strong predictive capabilities, their black-box nature limits transparency, trust, and accountability. This study proposes a structured research methodology for integrating Explainable Artificial Intelligence (XAI) into autonomous decision-making systems. The research adopts a conceptual–analytical approach to develop an explainability-oriented framework that embeds transparency across perception, decision-making, and action execution stages. The methodology includes literature-driven problem identification, conceptual framework construction, classification and mapping of XAI methods, and formulation of explainability evaluation criteria. The results demonstrate that effective explainability in autonomous systems requires a hybrid integration strategy, combining in-model transparency with post-hoc explanation mechanisms. A structured mapping of XAI techniques to autonomous system components and a conceptual decision-flow diagram are presented to illustrate explainability integration. The findings highlight that layered and context-aware explainability enhances system interpretability, supports human oversight, and improves safety relevance without compromising autonomous operation. This study contributes a reusable methodological foundation for the design and evaluation of explainable autonomous systems, offering practical guidance for future empirical validation and real-world deployment in safety-critical applications.

Recommender systems play a critical role in shaping user decisions across digital platforms; however, the increasing complexity of recommendation algorithms has raised serious concerns regarding transparency, trust, and accountability. This study focuses on enhancing the transparency of recommender systems by integrating Explainable Artificial Intelligence (XAI) techniques within a MovieLens-based recommendation framework. The primary problem addressed is the opacity of conventional recommendation models, which limits user understanding of why certain items are recommended and may reduce trust, perceived fairness, and system acceptance. Accordingly, the main objective of this research is to design and evaluate a hybrid explainable recommender system that balances predictive accuracy with human-understandable explanations. The proposed approach combines Matrix Factorization, feature-importance-aware neural networks, and knowledge graph embeddings to construct a robust recommendation model. To enhance explainability, multiple XAI strategies are integrated, including model-agnostic methods (LIME, SHAP, and CLIME), argumentation-based explanations, and context-aware personalized explanations. A comprehensive evaluation framework is employed, incorporating algorithmic metrics (accuracy, fidelity, robustness, counterfactual consistency, and fairness) alongside human-centered evaluations measuring trust, transparency, cognitive load, and perceived usefulness. Experimental results demonstrate that the knowledge graph–enhanced hybrid model achieves superior recommendation accuracy compared to baseline approaches. Moreover, context-aware explanations consistently outperform other methods in terms of fidelity, robustness, and user-perceived transparency, while argumentation-based explanations are found to be the most persuasive. CLIME offers a strong balance between technical stability and interpretability. The findings indicate that no single explainability technique is universally optimal; instead, hybrid and adaptive explanation strategies are most effective. In conclusion, this study confirms that human-centered, context-adaptive XAI significantly improves transparency and user trust in recommender systems, highlighting explainability as a fundamental component rather than an optional enhancement.

Corruption continues to be one of Indonesia’s most severe criminal issues, generating substantial financial losses for the state and obstructing the country’s development efforts. Judicial rulings in corruption cases therefore play a vital role in supporting anti-corruption initiatives, both in terms of ensuring fairness and creating a strong deterrent effect. This study evaluates how effective court decisions are in sentencing corruptors in Indonesia by analyzing justice and deterrence dimensions through a socio-legal research approach supported by descriptive analysis. The findings indicate that the effectiveness of judicial decisions remains limited due to disparities in sentencing, lenient punishments that fail to reflect a sense of justice, and the influence of various legal as well as extralegal factors. These issues weaken the credibility of the judicial process and reduce the intended preventive impact of court-imposed sanctions. To enhance effectiveness, the study highlights the need for comprehensive reforms, including clearer sentencing guidelines, improved law enforcement capabilities, and stronger oversight mechanisms to ensure accountability. Overall, this research enhances understanding of the structural challenges within Indonesia’s anti-corruption justice system and proposes recommendations aimed at reinforcing the deterrent value of court decisions through sentencing practices that are more consistent, proportionate, and aligned with the severity of corruption offenses.

Digital transformation in higher education requires an information system that is able to manage academic processes effectively, including the management of students' final projects. At Stella Maris University Sumba, the process of registering titles, guidance, and archiving of final projects is still carried out manually, causing various obstacles, such as administrative delays, difficulties in monitoring the progress of guidance, and the risk of data loss. This research aims to design and implement a web-based information system that supports the process of submitting titles, guidance management, uploading documents, and storing final project archives in the form of a digital data bank. The development method used is a software engineering approach with the stages of needs analysis, designing using UML, implementation, and system testing. The system is built with a three-layer architecture that features document management and role-based access control to ensure data security and integrity. The results of the black-box test showed that all system functions were running as needed, while the usability evaluation using the System Usability Scale (SUS) questionnaire resulted in a score that indicated the system was feasible to use. The implementation of this system has been proven to increase administrative efficiency, simplify the guidance process, and provide a structured thesis repository that supports academic transparency and accountability. Thus, this information system is expected to be a sustainable solution in the management of final projects as well as a model for the development of academic digitalization in higher education.

This research is a case study describing the implementation of spirituality in financial management at the Wairklau Congregation Monastery of PIJ Maumere. The objective is to evaluate the application of the values of simplicity, transparency, and responsibility in financial management. The research utilized qualitative methods with an ethnographic approach, incorporating interviews, observations, and document reviews. The findings show that spirituality in financial management is effectively implemented in accordance with the established guidelines. Managers carry out their duties as a form of service, without expecting compensation, demonstrating a strong sense of spiritual commitment. One of the main challenges identified is maintaining effective communication within the team. This emphasizes the significance of managers who internalize spiritual values, enabling them to serve with integrity, responsibility, and accountability. Furthermore, it highlights the role of spirituality in fostering ethical behavior in financial practices. This research underscores the need for ongoing training and internalization of these values to enhance financial management effectiveness in religious institutions.

This research seeks to examine the innovative governance of police logistics to enhance the operational service efficiency at the Logistics Bureau of East Java Regional Police. The research context arises from the need to reform police logistics management to meet technological innovations and demands for public accountability. This research utilized a qualitative method featuring a case study approach, incorporating extensive interviews with logistics officers, operational personnel, and third-party providers, along with firsthand observations of digital logistics management systems. The results indicate that the adoption of the Integrated Logistic Management System (ILMS) and barcode tracking has improved transparency, distribution speed, and efficiency in operational budgets. Nonetheless, difficulties persist in human resource capability and interdepartmental collaboration. The dialogue suggests that these advancements correspond with adaptive governance theory, stressing bureaucratic adaptability in response to organizational shifts, and public service motivation, which underscores the importance of motivation and professionalism in enhancing the quality of public services. The research finds that digital innovation and performance-oriented assessment enhance the efficiency of police operational services. It suggests enhancing human resource capabilities, performance assessment systems, and collaboration among units to attain transparent, effective, and sustainable logistics management.

The Family Welfare Empowerment (PKK) is a community organization that plays a vital role in improving family welfare in Indonesia. Through various programs, the PKK contributes to family empowerment, particularly in education, health, and economics. However, many PKK activities are still conducted manually, including recording and managing member data and activities. This creates several challenges, such as difficulty in archiving, time-consuming information searches, and difficulties in preparing accurate and timely reports. This research aims to design and develop a web-based information system that can simplify member data management, activity recording, attendance management, and report generation more quickly, efficiently, and accurately. This system will be designed using an object-oriented approach, involving several stages, starting from needs analysis, system design, implementation, and system testing. This information system is expected to improve service efficiency, facilitate PKK administrators in monitoring member activity, and support a more precise and weighted data-based decision-making process. Another advantage is that this system will also facilitate the PKK in producing faster, more comprehensive, and more structured activity reports, thereby increasing organizational transparency and accountability. Therefore, this web-based information system is expected to be a solution to improve the PKK's performance in carrying out its function of empowering family welfare.

This research aims to analyze the performance of employees in providing birth certificate making services at the Sananakulon Village Office, as well as identify supporting and inhibiting factors in the service process. The approach used is qualitative with data collection methods through in-depth interviews, direct observation, and documentation. The research informants consisted of village officials, service officers, and community members who had taken care of birth certificates, which were selected using the purposive sampling technique. Data analysis is carried out through the stages of data collection, data reduction, and conclusion drawn. The results of the study show that the performance of employees in birth certificate services is quite good, characterized by responsiveness and a friendly attitude towards the community. However, the implementation has not fully met the employee performance indicators according to Dwiyanto's theory (2006), especially in terms of efficiency and accountability. Supporting factors include employee commitment, leadership support, and community participation, while inhibiting factors include limited human resources, infrastructure, and lack of technical training. This study recommends increasing employee capacity and improving technology-based service systems to support more optimal and accountable public services.

This study aims to determine the relationship between the number of incoming letters and outgoing letters in the form of Assignment Letters (SPT) and Official Travel Orders (SPPD). The research employs a quantitative approach using simple linear regression analysis, with data collected through direct observation and official document records. The findings indicate a positive relationship between incoming and outgoing letters; however, the relationship is not statistically significant (p-value = 0.068). The coefficient of determination (R²) is 0.358, meaning that 35.8% of the variation in outgoing letters is influenced by incoming letters, while the rest is affected by other factors. These results underscore the need for stronger administrative management systems to improve bureaucratic efficiency and accountability.

This study aims to analyze the impact of internal control systems and service quality on accountability and work culture at LP3I Banda Aceh. Specifically, it investigates how internal control systems influence accountability and work culture, as well as the effect of service quality on both accountability and work culture. Additionally, the research explores the role of work culture as a moderating variable in the relationship between internal control systems, service quality, and accountability. The study involves two exogenous variables, namely internal control systems and service quality, and one endogenous variable, accountability. Work culture is treated as a moderating variable. The research population includes employees and lecturers at LP3I Banda Aceh, with a total of 53 respondents in the sample. The analysis was conducted using Structural Equation Modeling (SEM) with PLS 3.0 software. The findings reveal that both internal control systems and service quality partially affect accountability and work culture. More specifically, internal control systems have a positive effect on accountability, indicating that effective internal controls contribute to higher levels of accountability within the institution. Likewise, service quality also influences accountability, suggesting that improving the quality of services leads to better accountability outcomes. Furthermore, work culture is shown to have a significant impact on accountability, reinforcing the idea that a positive work culture fosters higher levels of accountability. Importantly, the study demonstrates that work culture acts as a moderating variable, enhancing the relationship between internal control systems, service quality, and accountability. This indicates that a strong work culture can amplify the positive effects of internal control systems and service quality on accountability, contributing to the overall effectiveness of the institution.

This research uses the Fraud Control Plan (FCP) as a moderating variable to explore how human resource competency, internal control systems, and internal supervision affect regional government financial reporting. Due to financial reporting transparency and accountability issues, public sector corruption remains rampant, prompting the study. A quantitative approach was used using moderated regression analysis. Lampung Province's Regional Financial and Asset Management Agency (BPKAD) accounting and reporting workers received questionnaires to gather data. The results show that human resource competency, internal control mechanisms, and internal supervision improve financial reporting. The Fraud Control Plan strongly moderates the correlations between human resource competency, internal supervision, and financial reporting quality, but not the internal control system. These findings imply that improving human resource competences, internal supervision, and fraud control may significantly enhance regional government financial reporting openness and accountability.

Informed consent is a crucial component of medical records that ensures the legality and ethical compliance of medical procedures conducted on patients. At RSUP Surakarta, the completeness of informed consent documentation in the surgical ward has consistently failed to meet the national minimum service standard of 100%, with observed monthly completion rates ranging from 86% to 98% throughout 2024. This study aims to analyze the factors contributing to the incomplete documentation of informed consent in the surgical ward. A qualitative descriptive approach was employed using data collection techniques such as direct observation, in-depth interviews, documentation review, and participatory methods including the USG (Urgency, Seriousness, Growth) prioritization technique and brainstorming. The study involved four key informants: a medical services director, a surgeon, a surgical nurse, and a medical records officer. Findings indicate that the main contributing factors are the absence of Standard Operating Procedures (SOP) for consent documentation, lack of training, insufficient internal and external motivation due to absence of rewards or enforcement measures, limited knowledge, and short tenure of some staff members. The USG analysis identified the absence of an SOP as the most critical issue. Consequently, the development and dissemination of an SOP, coupled with regular staff training, were recommended as corrective measures. This study underscores the importance of structural and motivational support in improving the completeness of informed consent documentation, which is vital for patient safety and institutional accountability.

This study investigates how artificial intelligence (AI) is transforming Islamic journalism and digital da’wah by analyzing the ethical challenges posed by algorithmically mediated media. Employing a critical-interpretive approach, the research examines how algorithmic logic impacts the production, visibility, and ethical dimensions of Islamic content on platforms such as YouTube and TikTok. The findings reveal a growing tension between Islamic communication principles—sidq (truth), amanah (trust), and hikmah (wisdom)—and the operational values of AI systems that prioritize virality, personalization, and engagement metrics. This paper contributes to global discourse by proposing a hybrid ethical framework that bridges Islamic communication ethics with digital media accountability. It argues for an integrative model where spiritual integrity, transparency, and justice guide the development and use of AI in Islamic media contexts.

Artificial Intelligence (AI) is increasingly used in financial accounting to improve decision-making effectiveness. This research analyzes the role of AI in supporting data-driven decision making and identifies challenges in its implementation. Using a qualitative approach with the Systematic Literature Review (SLR) method, this study reviewed 41 relevant articles from national and international journals. The results showed that 28 studies supported the effectiveness of AI in improving financial decision-making by automating transaction recording, enabling algorithm-based predictive analysis, and detecting financial anomalies. AI enables companies to respond faster to market changes, increase transparency of financial reports, and reduce human errors in accounting processes.However, 13 studies highlighted challenges such as technological complexity, limited transparency in decision-making, algorithmic bias, and organizational readiness. In addition, evolving regulations are an obstacle to ensuring optimal use of AI while minimizing ethical and legal risks. The success of AI in financial decision-making depends on infrastructure readiness, regulatory support, and human resource competencies. Without a well-planned strategy, AI may pose new challenges that hinder its effectiveness. Therefore, this study provides insights into the optimal AI implementation strategy to ensure that this technology improves the accuracy and transparency of decision making while maintaining financial accounting accountability.

This study aims to analyze the budgeting process, factors that form the basis of budgeting and obstacles to the budget implementation and realization process at the Secretariat of the Regional People's Representative Council (DPRD) of Jambi Province. The analytical tool used is qualitative descriptive research. Based on the results of the study, it can be concluded that the budgeting process at the Secretariat of the Jambi Provincial DPRD follows the regional government budget cycle which consists of three main stages, namely budget preparation and determination, budget implementation, and APBD accountability reports. Budget preparation is carried out through coordination with the Executive Budget Team, then discussed with the DPRD before being ratified, while its implementation takes place after the APBD is approved, with accountability through semester and annual reports audited by BAWASDA and BPK to ensure transparency and accountability. Basic factors in budgeting include effectiveness, efficiency, and compliance with regulations. There are obstacles such as the incomplete discussion of the Draft Regional Regulation according to the Regional Legislation Program, changes in the number of Draft Regional Regulations that have an impact on activity planning, and low budget absorption due to external factors, such as changes in Central Government policies that complicate the preparation of the APBD. In addition, the lack of government assertiveness in enforcing policies and the suboptimal performance benchmarks complicate budget evaluation, so that improvements to the performance measurement system and better coordination between regional and central governments are needed.

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