Transparent Form Research Articles

Pengaruh Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual & Sistem Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan SKPD Di Pemerintah Kota

Management of state finances is carried out on an ongoing basis to ensure orderliness, efficiency, effectiveness, transparency and accountability, as well as meeting demands for public accountability and submission of financial reports in accordance with regulations. Regional Governments are obliged to submit Regional Government Financial Reports (LKPD) as a form of transparency and accountability, which are assessed for credibility by the Financial Audit Agency of the Republic of Indonesia, with the quality of financial reports that are relevant, reliable, comparable and can be understood as a measure of good regional financial management. This research aims to test and analyze whether the quality of implementing Government Accounting Standards (SAP) and the Government Internal Control System (SPIP) has an effect on the quality of financial reports. This research uses an explanatory research method to understand known phenomena, with descriptive verification research to test causal relationships between variables through hypothesis testing. The implementation of Government Accounting Standards and the Government Internal Control System has a positive and significant effect on the quality of the Bandung City Government's financial reports partially, in accordance with the proposed hypothesis. The findings of this research are in line with previous research, which shows that good implementation of SAP and SPI improves the quality of local government financial reports

НАВЧАЛЬНЕ ПРОГРАМУВАННЯ В КОНТЕКСТІ РЕФЛЕКСІЇ РОЗУМОВИХ ДІЙ ТА ЇХ ФОРМАЛІЗАЦІЯ ПРОГРАМНИМ КОДОМ

The paper examines the problem of improving programming learning through optimization of reflection accompanying the writing of software code. Reflection, as control of the logic of thinking, is an important mechanism of critical thinking in educational and professional activities. The purpose of this research is the formation of optimized, conceptual, concise schemes of reflection, which will allow to successfully cope with the tasks of educational practical programming. To realize the goal, an analysis of educational practical activities in programming was carried out in the context of their reflection on the example of creating a computer model of a simple physical phenomenon. The choice of programming as an activity for analyzing critical thinking reflection is due to the fact that this activity is well formalized. The essence of critical thinking reflection is revealed here in a refined and transparent form. Modeling gives the thinking process its own contrast, because in mental activity, in addition to algorithmic senses, additional physical ones also appear. Programming a model of a physical process here is a kind of research ground. Reflection is considered through the prism of cyclical mental processes in terms of formal logic with reference to the evolution of the structure of declarative knowledge. The final instance of this analysis was the formalization of reflection actions in laconic schemes, both the processes themselves and the structure of knowledge. An important part of the work is the connection of mental actions with the corresponding materialized activity. This relationship was also succinctly depicted on the corresponding diagram. The clear, short, expressive formalization of critical thinking actions presented in the work, in connection with materialistic actions, in laconic schemes could be used by education seekers to optimize learning and form protocols of abstract-logical and cause-and-effect thinking. The developed reflection schemes can be considered as a methodical means of learning that allows you to avoid cognitive traps and optimize educational activities both in the field of practical programming and in natural fields of knowledge, where practical actions to create or debug artificial objects of high complexity are expected.

Chatbots, Robots, and the Ethics of Automating Psychotherapy

Recent developments in artificial intelligence—AI--have caused considerable discussion among both philosophers of technology and psychotherapists. In particular, the question of whether or not new forms of AI will complement or even replace traditional psychotherapists has emerged as a major contemporary debate. This debate is not entirely new, as it has its origins in the Turing Test of 1950, and an early psychotherapy chatbot named Eliza, developed in 1966 at MIT. However, recent developments in AI technology, coupled with long waiting lists and variable access to psychotherapists have raised the question of machine psychotherapists in an urgent manner. Already, there are psychotherapy apps that one can download onto a standard smartphone and use in lieu of a human psychotherapist. In the near future, this simulacrum of a human therapist may be enhanced by the use of android therapists, programed to duplicate the knowledge and behavior of human therapists instantly, appealing to convenience or self-gratification through technology. This raises a host of ethical questions: can such beings be equally effective, and if so, ought we to reason in a consequentialist manner in their favor so as to increase accessibility and reduce costs through technology? Would there be a psychological difference between automated and potentially anthropomorphic therapy and genuine human therapy, if only a subtle one? Even if a chatbot or robot therapist is transparently such, is there an element of emotional manipulation and potential dishonesty in this interaction? Can the security of clients and their data be thus secured? I will argue that key aspects of chatbot psychotherapy present major ethical and clinical challenges in these areas, although transparent forms of it should not be legally banned. Keywords: chatbots, technological momentum, automation, psychotherapy, trust, anthropomorphism, data

Analisis Implementasi Good Governance Terhadap Pengelolaan Keuangan Organisasi Nirlaba Pada Yayasan Pendidikan Rezki Prasetya Makassar

This research aims to determine and analyze the implementation of good governance principles in financial management implemented at the Rezki Prasetya Makassar Education Foundation. The population of this research is the financial report of the Rezki Prasetya Education Foundation Makassar, while the sample is the financial report of the Rezki Prasetya Education Foundation for 2023. The data collection techniques used are interviews and documentation. The data analysis technique used in this research is descriptive qualitative. This technique begins with conducting interviews, collecting data or documents from samples, processing the data, and drawing conclusions. From the research results, it shows that the implementation of good governance towards financial management at the Rezki Prasetya Education Foundation Makassar has not fully met the indicators applied to measure the principles of Good Governance such as regulations governing forms of transparency at the Rezki Prasetya Education Foundation are not yet available, the Rezki Prasetya Education Foundation Makassar in making financial reports, they have not followed ISAK 35 which regulates the financial reports of non-profit organizations.

The Implementation of Socioeconomic Well-Being of Waqf and Properties in Muhammadiyah Regional Board Yogyakarta

Waqf is one of the financial instruments that can improve the socioeconomic status of Ummah. However, the number of waqf assets exceeds expectations due to a lack of proper management. The socioeconomic well-being of the Ummah is among the core principles of waqf management in the form of accountability and transparency. This study aims to unveil the implementation of the Socioeconomic well-being of Waqf Board Management, taking the case of the Muhammadiyah Waqf Council in Yogyakarta, Indonesia. This research employs descriptive analysis through structured interviews, passive participation observation, and documentation. The study found that the principles of socio-economics well-being have been implemented by the Waqf Board Management of Muhammadiyah Yogyakarta in the form of accountability, including compliance and Integrity, Administration, Programs, Practice, and Finance. The principle of transparency includes the level of openness in the delivery of public services, ease of understanding of the rules and procedures for providing services, and the availability of information on various fields of public administration. This paper implies the massive policy direction of Waqf Board Management among the Muhammadiyah Organization in Indonesia, which is the second largest Muslim organization in the country, to ameliorate the way of implementing the socio-economics of waqf management.

U.S. War Correspondents Tweeting Ukraine: A Case Study in Transnational Meta-Journalistic Discourse

ABSTRACT This paper investigates how war correspondents working for U.S.-based news organizations Tweeted about the early stages of the 2022 war in Ukraine, focusing particularly on instances when these war reporters contributed to a distinctly transnational version of what Matt Carlson has termed “metajournalistic discourse” (2016). Defining this concept as the “public expressions evaluating news texts, the practices that produce them, or the conditions of their reception” (Carlson [2016]. “Metajournalistic Discourse and the Meanings of Journalism: Definitional Control, Boundary Work, and Legitimation.” Communication Theory 26 (4): 349–368 , 353), we argue that from February to May of 2022, U.S. war correspondents constructed a discourse that situated their own labor within the boundaries of what counts as the most acceptable form of war journalism, representing their reportage as the most independent and transparent form of war reporting. Conversely, they situated the work of Russian and Ukrainian journalists outside this boundary. The paper ultimately argues that journalism scholars should think more transnationally about the discourses that discuss journalistic labor.

The Measuring Development Impact with the Social Return on Investment Approach Model

Development has a strategic role in improving community welfare. Development covers the social, economic and environmental fields. Development can be called successful when it significantly impacts various stakeholders. This research uses the Social Return on Investment (SROI) approach model to describe impact measurement. This research uses qualitative methods with a descriptive approach and a literature study. The results of this research show that the impact of development can be measured using the SROI model. Based on the SROI model, measuring development impacts includes three dimensions: social, economic and environmental. Implementing impact measurement is a form of accountability and transparency in development. Therefore, to get an idea of the magnitude of the impact, development in various sectors needs to be measured using the SROI model. Government and non-government organizations can use the SROI model to measure the impact of development that will and has been carried out.

Organizational responses to transparency determinants

PurposeDespite considerable evidence of the benefits of organizational transparency, policies to enhance transparency often fail or are met with resistance and unexpected results. In part, this is due to a lack of knowledge about the drivers of organizational transparency and their interrelationships. This study examines the interplay among the forces that influence organizational transparency, and thus answers numerous calls for developing a deeper theoretical understanding of the determinants of organizational transparency. We propose three forces that influence organizational transparency and theorize how they combine in nonlinear ways to form five archetypical transparency regimes that organizations operate within. We then discuss contingencies to organizational transparency within each regime.Design/methodology/approachWe employ configurational theorizing to capture the complexity of transparency and the nonlinear relationships among the forces of transparency.FindingsWe propose three forces that influence organizational transparency: institutional, societal, and leadership. We identify configurations of the three forces that yield five archetypical transparency regimes. We then discuss contingencies for cultivating organizational transparency within each regime. Vanguard transparency and pioneering transparency represent the desired regimes for fostering organizational transparency. In contrast, hollow transparency and deceptive transparency reveal a combination of determinants that cultivate less desirable forms of organizational transparency. Paradoxical transparency represents a regime in which socially desirable outcomes are associated with undesirable consequences for an organization.Research limitations/implicationsThis paper is among the first to theorize the drivers of organizational transparency and to discuss the limits and boundaries of organizational responses to transparency determinants.Practical implicationsDespite the many benefits of transparency, we explain why efforts to enhance organizational transparency often fail or are met with mixed results. By considering the three forces, managers and policymakers can avoid unexpected and undesired organizational responses to transparency regimes.Social implicationsWe propose five transparency regimes that place a spotlight on social contingencies to enhance transparency.Originality/valueThis study offers an integrative theory of organizational responses to transparency determinants and develops its theoretical foundations. The model integrates the fragmented empirical findings from previous studies on the determinants of transparency and draws attention to overlooked institutional, societal, and leadership forces that influence organizational transparency.

Graph Atomic Cluster Expansion for Semilocal Interactions beyond Equivariant Message Passing

The atomic cluster expansion provides local, complete basis functions that enable efficient parametrization of many-atom interactions. We extend the atomic cluster expansion to incorporate graph basis functions. This naturally leads to representations that enable the efficient description of semilocal interactions in physically and chemically transparent form. Simplification of the graph expansion by tensor decomposition results in an iterative procedure that comprises current message-passing machine learning interatomic potentials. We demonstrate the accuracy and efficiency of the graph atomic cluster expansion for a number of small molecules, clusters, and a general-purpose model for carbon. We further show that the graph atomic cluster expansion scales linearly with the number of neighbors and layer depth of the graph basis functions. Published by the American Physical Society 2024

Factors Determining of Carbon Emissions Voluntary Disclosure in Indonesia’s Energy Sector Companies

Reporting information on carbon emission from company operations is a form of social and environmental responsibility that contributes to the reduction of greenhouse gas emissions to achieve the SDGs target by 2030. This carbon-related reporting is the role of accountants through carbon accounting as a form of transparency and accountability, as well as an effort to reduce GHGs emissions produced by companies. This research is intended to see how energy sector companies implement voluntary disclosure of carbon emissions with several determinants which is reflected in the company size scale, the exposure carried out by companies in the company’s website media, and shareholding owned by institutions. The research population is in energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. Samples of this research used purposive sampling, so that 50 observational data were obtained consisting of 10 energy sector companies in 5 years period. Result show that media exposure influences carbon emission disclosure. Companies that present media exposure have an increase in the carbon emission disclosure level. Meanwhile, firm size and institutional ownership have no influence on the carbon emission disclosure. A company with a large size scale and high institutional shareholding does not guarantee that it will report information of carbon emission thoroughly.

Pengawasan Badan Permusyawaratan Desa terhadap Tata Kelola Keuangan Desa, di Desa Hadakewa Kecamatan Lebatukan Kabupaten Lembata

The purpose of this research is to analyze the supervision of the village consultative body on village financial governance, in Hadakewa Village, Lebatukan District, Lembata Regency. This research uses empirical legal research methods sourced from data obtained directly in the form of opinions from respondents, namely the Village Head, Village Secretary, Village Finance Clerk, Community Leaders, Hadakewa Village Consultative Body. The results showed that (1) the accountability of the Hadakewa village government regarding the management of village funds has a form of transparency with the village fund realization report. This report is not only submitted to the district / city government but also to the community and the Village Consultative Body which acts as a supervisor of the use of the Village Fund. Thus, this action reflects the Village's commitment to implementing the principles of accountability and transparency in the management of the Village Fund (2) shows that the implementation of financial governance supervision based on management principles is running well and all reports on the use of village funds are carefully recorded and reported from village officials to the Village Consultative Body.

Transparency for AI systems: a value-based approach

With the widespread use of artificial intelligence, it becomes crucial to provide information about these systems and how they are used. Governments aim to disclose their use of algorithms to establish legitimacy and the EU AI Act mandates forms of transparency for all high-risk and limited-risk systems. Yet, what should the standards for transparency be? What information is needed to show to a wide public that a certain system can be used legitimately and responsibly? I argue that process-based approaches fail to satisfy, as knowledge about the development process is insufficient to predict the properties of the resulting system. Current outcome-based approaches [Mitchell et al., 2019; Loi et al., 2021] are also criticized for a lack of attention to the broader socio-technical system and failure to account for empirical results that show that people care about more than just the outcomes of a process [as reported by Meyerson et al. (Procedural justice and relational theory: Empirical, philosophical, and legal perspectives, Taylor & Francis, 2021)]. Instead, I propose value-based transparency, on which the information we need to provide is what values have been considered in the design and how successful these have been realized in the final system. This can handle the objections to other frameworks, matches with current best practices on the design of responsible AI and provides the public with information on the crucial aspects of a system’s design.

Transparency in design science research

Research transparency promotes openness and trust in the process, evidence, contributions, and implications of scientific inquiry. Information Systems (IS), as a pluralistic research community, must address transparency in relation to its use of multiple research methods appropriate to complex socio-technical contexts and challenging research questions. This commentary presents a set of important transparency challenges and actionable guidance for the Design Science Research (DSR) community. We propose a DSR Transparency Framework containing six forms of transparency: process, problem space, solution space, build, evaluation, and contribution. For each, we discuss challenges with guidance to achieve effective DSR transparency throughout the publication process.

IDENTIFIKASI FRAUD HEXAGON THEORY DAN PARTISIPASI MASYARAKAT DESA DALAM MEMITIGASI RISIKO FRAUD PENGELOLAAN DANA DESA

This study aims to identify the impact of pressure, rationalization, and potential collusion on the risk of fraud in managing village funds, where the main obstacles faced are the lack of community participation and low human resources. Community participation is considered an essential form of transparency and accountability in managing village funds in the hope of preventing fraud. This research is a quantitative study designed in the form of a survey. The research population includes villages in the Cibalong Sub-district area, and the area sampling technique of six villages was used. This research used the Structural Equation Modeling Partial Least Squares (SEM PLS) method. The results showed that the elements in the fraud hexagon model, such as pressure, rationalization, and potential collusion, did not significantly impact the risk of fraud in managing village funds. In addition, the findings also show that community participation does not have a significant effect in reducing the likelihood of fraud in the management of village funds. The implications of this research encourage an improved understanding of village fund management practices to reduce the risk of fraud and increase village community participation.

Traditional healers' perception on scabies causation and management in Ghana.

Scabies is an underdiagnosed skin infestation caused by the Sarcoptes scabiei mite. The infection causes severe itching and a skin rash but can be effectively treated using topical or systemic drugs. Scabies outbreaks are commonly reported in resource-poor countries, including Ghana. Traditional healers play an important role in primary care in rural areas. The role of these traditional healers in the management of scabies has so far not been explored. The aim of this study was therefore to investigate the perceptions of traditional healers regarding the causation and management of scabies. A phenomenological qualitative approach was employed. Traditional healers in the Asante Akim North and Central districts in Ghana were approached with an interview request. Using a semi-structured interview protocol, 15 traditional healers were interviewed. The results were coded and analysed, after which seven themes were extrapolated. Scabies infections were frequently reported by traditional healers. Itching and skin rash were unanimously regarded as the major symptoms of scabies. The majority acknowledged the infectious nature of scabies, but no participant reported the causative organism. A dichotomous disease classification was noted, consisting of 'natural' and 'spiritual' variants each with a unique disease profile and management requirements, as reported by the traditional healers. All but two traditional healers reported to treat scabies using almost exclusively herbs and spiritual rituals. The majority of traditional healers were open to collaboration with allopathic healthcare providers. Collaboration could broaden the primary care network in rural areas, but mistrust and lack of transparency form potential barriers to collaboration. We, therefore, emphasise the need for additional efforts to investigate strategies for future collaboration.

Accountability and Transparency of Zakat, Infaq, Shodaqah Fund Management (Case Study on LAZISMU Pasuruan Regency)

This study aims to determine the effectiveness of the application of accountability and transparency in the management of zakat, infaq and shodaqah funds at LAZISMU Pasuruan Regency. The method used in this research is a qualitative method with a case study approach. Data collection techniques used in this study include interviews and documentation in the form of financial reports and other supporting documents related to the accountability and transparency of ZIS fund management. Data analysis used data triangulation. The results showed that the form of accountability of LAZISMU Pasuruan Regency, among others: evaluation of board members every month led by the chairman of the board, the existence of ZIS fund management reports in the form of magazines for donors every month and brochures for other than donors, and the existence of audit reports conducted once every 1 month, once every 3 months, once every 6 months conducted by the Muhammadiyah Regional Leadership and once a year conducted by a public accountant. While the forms of transparency of LAZISMU Pasuruan Regency include: in the collection of ZIS funds carried out by means of child philanthropy, socialization through local community activities, and digital fundrising.

Transparent Communication in Counter-Terrorism Policy: Does Transparency Increase Public Support and Trust in Terrorism Prevention Programmes?

ABSTRACT Within research and policy on preventing and countering terrorism, transparency is viewed as a necessity to generate public support and trust for counter-terrorism policies. Yet there is no systematic evidence to support these assumptions while research in other policy areas has challenged these assumptions, showing some forms of transparency might decrease support and trust. This paper presents results from two experimental surveys conducted in the United Kingdom to examine the effect of increased transparency on support and trust for terrorism prevention policy. Our findings challenge the widely held assumptions with regard counter-terrorism policy: increased policy information about a prevention policy (based on real Prevent websites) decreases support for Prevent, it makes people less likely to report suspected radicalisation to Prevent, and it has no effect on trust. Conversely, transparency which communicates the rationale behind policy decisions (in this case, the controversial Prevent referral process) increases policy acceptance, decreases the intent to protest, and increases trust in the prevention programme. The findings have global implications for counter-terrorism policy which is primarily based on positive, linear assumption on the relationship between transparency, trust and support—the most common form of transparency these policies use is at best ineffective and at worse counter-productive.

When blame avoidance meets transparency: local governments’ bandwagon strategy in environmental information disclosure in China

ABSTRACT Despite the ample literature on government transparency, our knowledge about local governments’ strategic responses to transparency mandates, especially those in non-democratic regimes, is limited. This study sets out to fill this gap by investigating local governments’ strategic behaviours in implementing environmental information disclosure (EID), a specific form of government transparency, in the context of China. We assert that local governments in China are largely steered by the motivation of blame avoidance (BA) in EID and tend to adopt the bandwagon strategy, a specific form of anticipatory BA strategy. Moreover, having patronage ties with political superiors weakens local governments’ tendency to engage in the bandwagon strategy. Using city-level governments as the unit of analysis, we apply spatial econometric models in various specifications and find strong evidence that substantiates our arguments.

E-Voting System: Applied Blockchain Concept for Implementation

One framework that lowers the proportion of abstention and guarantees security against vote tampering is the electronic voting system. Blockchain is a distributed, decentralized ledger that is used to efficiently and verifiably record transactions. Voter fraud is prevented by integrating Aadhar into the electronic voting system. With the use of voter’s VIDs (virtual IDs) that are gathered from the Aadhar database and biometric information, the proposed scheme offers a secure electronic voting method. The digital signature is used as the key to encrypt the votes within the block. Due to the present surge in interest in the use of blockchain technology for several applications, including identity, money, and healthcare, more attention has been paid to the legal ramifications of this technology than to its usefulness in administration. Thus, to eliminate the drawbacks of the current Indian voting system, and provide a better, more dependable, safe, and transparent form of public governance, we can create an application utilizing blockchain as an effective option for public voting. Blockchain technology is a means of governance, not only an object of regulation and governance. The powerful cryptography used by these technological elements offers a security level that is on par with or higher than any database that has ever been known

Affective Artificial Agents as sui generis Affective Artifacts

AI-based technologies are increasingly pervasive in a number of contexts. Our affective and emotional life makes no exception. In this article, we analyze one way in which AI-based technologies can affect them. In particular, our investigation will focus on affective artificial agents, namely AI-powered software or robotic agents designed to interact with us in affectively salient ways. We build upon the existing literature on affective artifacts with the aim of providing an original analysis of affective artificial agents and their distinctive features. We argue that, unlike comparatively low-tech affective artifacts, affective artificial agents display a specific form of agency, which prevents them from being perceived by their users as extensions of their selves. In addition to this, we claim that their functioning crucially depends on the simulation of human-like emotion-driven behavior and requires a distinctive form of transparency—we call it emotional transparency—that might give rise to ethical and normative tensions.