Implementation Plan Research Articles

Эконометрический анализ факторов, влияющих на таможенные платежи

This article describes the factors affecting customs fees and their essence. Factors affecting customs fees are divided into classes and their importance in the implementation of the future plan for customs fees is revealed. The scientific and research works conducted by economists of foreign countries on the econometric analysis of factors affecting customs fees are studied. In the study, as a result of the analyzes and conclusions of the econometric analysis of the interaction between the volume of taxed imports, the exchange rate, the total volume of imports and collected customs fees in the economy of the Republic of Uzbekistan, scientifically based proposals and recommendations were developed.

External beam radiotherapy followed by image-guided adaptive brachytherapy in locally advanced cervical cancer: a multicenter retrospective analysis.

To evaluate oncological outcomes and toxicities in patients with locally advanced cervical cancer (LACC) treated with concurrent chemoradiotherapy followed by image-guided adaptive brachytherapy at two Italian centres. A retrospective analysis was conducted on 122 patients with LACC treated between 2010 and 2022. Primary endpoints were local control (LC), pelvic control (PC), and nodal control (NC). Secondary endpoints included disease-free survival (DFS), metastasis-free survival (MFS), overall survival (OS), and late toxicity. Correlations between patient characteristics and oncological outcomes were conducted. Brachytherapy planning was CT and MRI-based in 88 (72.1%) and 34 patients (27.9%), respectively. The mean total dose (EQD2) delivered to high-risk clinical target volume was 82Gy. Overall treatment time was ≤ 50days and > 50days in 48 (39.3%) and 74 patients (60.7%), respectively. At a mean follow up of 101months, 3 and 5-year LC rates were 87% and 85%, respectively. Five-year PC and NC rates were 77% and 85.1%. Five-year DFS and OS were 61% and 65.4%, respectively, with significant correlations between these outcomes and FIGO stage and nodal status at diagnosis. Gastrointestinal, genitourinary and vaginal adverse effects were the most reported late toxicities and 8 (6.5%) grade 3-5 events were observed. 32 patients (26.2%) had vaginal stenosis and it was significantly related to 3D imaging used for brachytherapy planning. The study confirmed the efficacy and safety of chemoradiotherapy and IGABT for LACC. Full implementation of MRI treatment planning and interstitial techniques could further enhance personalized treatment and outcomes.

Martial Arts in Physical Education and Student Self-Regulation

This study explores the impact of martial arts education within the physical education curriculum, aiming to assess its effectiveness in enhancing students' cognitive, affective, and physical self-regulation, while also identifying areas for improvement. Quantitative data from student surveys indicated that martial arts education has a positive effect on self-regulation across all domains. However, qualitative responses revealed significant challenges, including accessibility issues, the need for a more practical and engaging curriculum, and insufficient support from schools and facilities. Based on these findings, a comprehensive program was developed to address these concerns. The program focuses on curriculum enhancement, increasing accessibility and engagement, improving facilities and resources, supporting instructor development, and establishing ongoing assessment mechanisms. The program’s implementation plan is structured across six phases, ensuring a strategic approach to achieving the intended outcomes. The study concludes that while martial arts education holds considerable potential for holistic student development, its full impact is currently limited by various barriers. By addressing these challenges through targeted interventions, educational institutions can maximize the benefits of martial arts education, fostering not only physical fitness and discipline but also cultural appreciation and emotional resilience among students. The proposed program serves as a roadmap for schools to enhance martial arts education and better align it with educational objectives, ensuring a more engaging and impactful learning experience.

Cancer survivorship and long-term outcomes: navigating the challenges beyond treatment

The increasing number of cancer survivors due to advancements in early detection and treatment has shifted the focus of oncology to the long-term health and well-being of these individuals. Cancer survivorship encompasses a wide range of challenges that extend beyond the completion of treatment, including physical, psychological, social, and economic issues. This review explores the long-term physical health consequences of cancer treatment, such as neuropathy, cardiotoxicity, and chronic conditions, and highlights the psychological burdens, including anxiety, depression, and cognitive impairment, commonly faced by survivors. The article also addresses the social and economic impacts, such as difficulties in returning to work and financial toxicity, which further complicate the survivorship experience. Additionally, the review emphasizes the importance of assessing and improving the quality of life (QoL) for survivors through personalized interventions and the implementation of survivorship care plans (SCPs). Emerging research on biomarkers, telemedicine, and policy advocacy is discussed as critical components for advancing survivorship care. The review concludes that a comprehensive approach, including ongoing research, personalized care, and supportive policies, is essential to meet the diverse needs of cancer survivors and improve their long-term outcomes and QoL.

Influence of School Development Plan Implementation on Students’ Academic Performance in Dodoma City Secondary Schools, Tanzania

Influence of School Development Plan Implementation on Students’ Academic Performance in Dodoma City Secondary Schools, Tanzania

Implementation of Strategic Planning in Vocational High Schools to Address the Challenges of the Industrial Revolution 4.0

<p dir="ltr"><span>Abstract:</span><span>This study examines the implementation of strategic planning in Vocational High Schools (VHS). In facing the challenges of Industrial Revolution 4.0 the research focuses on 11 principals. Additionally, 22 teachers from VHSs in the Special Region of Yogyakarta (In Bahasa: Daerah Istimewa Yogyakarta/DIY) are involved. Utilizing quantitative methodology, results reveal intriguing patterns. School principals develop strategic plans and actively involve teachers. There is participation from parents and industry stakeholders. A significant emphasis is placed on the use of technology to enhance effectiveness. The efficiency of VHS management is also improved. Evidence shows the integration of digital technologies. Online learning platforms are noted in the schools' operations and educational processes. The study highlights the critical role of collaborative and tech-driven approaches. This prepares vocational schools to meet the demands of the evolving industrial landscape.</span></p><div><span><br /></span></div>

Fostering meta-moral cognitive skills among pre-service teachers using creative problem-solving processes

Acknowledging strengths and weaknesses of an ethical judgment, called meta-moral cognitive skills, enables pre-service teachers to make better decisions. Engaging in critical thinking with creative problem-solving can critically evaluate ethical decision-making processes by analysing their different stages. Thus, this study investigated whether creative problem-solving can foster meta-moral cognitive skills. The researchers analysed solutions for a vignette based on real-life experience involving an ethical issue by 51 pre-service teachers using creative problem-solving processes: problem definition, information gathering, concept selection, conceptual combination and reorganization, idea generation, idea evaluation, solution monitoring, and implementation planning. A qualitative analysis of the responses showed that creative problem-solving supported pre-service teachers in identifying the rationale and criticisms of their ethical judgments and limitations in their proposed solutions. The implication is that it is crucial for prospective teachers to undergo training in creative problem-solving of various ethical dilemmas as part of their curriculum.

The case for a Framework for UnderStanding Ice-Ocean iNteractions (FUSION) in the Antarctic-Southern Ocean system

We are in a period of rapidly accelerating change across the Antarctic continent and Southern Ocean, with land ice loss leading to sea level rise and multiple other climate impacts. The ice-ocean interactions that dominate the current ice loss signal are a key underdeveloped area of knowledge. The paucity of direct and continuous observations leads to high uncertainty in the glaciological, oceanographic and atmospheric fields required to constrain ice-ocean interactions, and there is a lack of standardised protocols for reconciling observations across different platforms and technologies and modelled outputs. Funding to support observational campaigns is under increasing pressure, including for long-term, internationally coordinated monitoring plans for the Antarctic continent and Southern Ocean. In this Practice Bridge article, we outline research priorities highlighted by the international ice-ocean community and propose the development of a Framework for UnderStanding Ice-Ocean iNteractions (FUSION), using a combined observational-modelling approach, to address these issues. Finally, we propose an implementation plan for putting FUSION into practice by focusing first on an essential variable in ice-ocean interactions: ocean-driven ice shelf melt.

Ecological features and insecticide resistance of Aedes albopictus in Xi'an, a high-risk dengue transmission area in China.

Dengue, a mosquito-borne viral disease, has occurred in many cities in China, and it tends to spread to higher latitudes (Huang et al., 2023). Xi'an, situated in central-west China, has witnessed an increase imported cases in the past few years, raising concerns of local dengue transmission. It is crucial to investigate the population density of Aedes albopictus and its insecticides resistance to enhance early warning of dengue fever. Eight sampling sites in eight counties (YT, BL, WY, CH, YL, LN, LT, ZZ) of Xi'an city were surveyed by larval dipping and human-baited double net trap biweekly from June 2021 to September 2022. The Breteau Index (BI, number of positive containers per 100 houses) and Container Index (CI, the percentage of containers containing larvae or pupae) were used to assess larval density, and the human-baited double net trap (HDN, the number of Ae. albopictus females collected per person per hour) to indicate human bating rate (HBR). Meanwhile, the association between the meteorological factors and mosquito density was analyzed. The Ae. albopictus adult insecticides resistance was evaluated by the World Health Organization (WHO) standard resistance bioassay. Adult females were exposed to insecticide-impregnated paper for 1 h, then transferred to the recovery tube, and mortality rate was calculated after 24 h. According to the Implementation Plan for National Vector Surveillance (2016), resistance status was classified into three levels based on mortality: <80% mortality as resistant, between 80% and 98% mortality as possibly resistant, and >98% mortality as sensitive. From June 2021 to September 2022, a total of 1,065 houses were surveyed for water holding containers, and 99 of 430 water holding containers were checked to be positive for Ae. albopictus larvae and pupae. A total of 1,048 Ae. albopictus females were collected. The average BI, CI and HBR were 10.39, 21.41, and 11.20 female/man/hour in 2021 and 8.86, 20.86, and 11.63 f/m/h in 2022, respectively. The findings showed that the BI exceeded 5 in most months and reached above 20 in specific months. The CI varied in different months and monitoring sites, with the highest CI in August 2021 and July 2022. The discarded tires had the highest positivity rate, with up to 40.32% testing positive for Ae. albopictus larvae. The monthly average temperature showed a positive correlation with CI (r = 0.77), and the monthly BI was positively associated with CI (r = 0.93). The BI, CI, and HBR were significantly higher in the rainy season than other seasons. The bioassay results showed that the mortality rate of Ae. albopictus at the YT monitoring site was 76.92%, indicating resistance to deltamethrin. The mortality rate of Ae. Albopictus at BL, WY, CH, YL, LN, LT, and ZZ sampling sites were varying from 81.25%∼100%, suggesting possibly resistant or still sensitive to beta-cypermethrin, alpha-cypermethrin, malathion, chlorpyrifos, and propoxur.

Evaluating the Potential of Nature-Based Solutions (NBS) and Solar Energy in Urban Built Environments with Aerial Photogrammetry Dataset

Abstract. The process of urbanisation has a significant impact on climate change, with projections indicating that over 70% of the global population will live in cities by 2050. The challenges associated with climate change impacts on urban areas include urban heat islands, unsustainable water management, floods and air pollution. This study explores the potential of Nature-Based Solutions (NBS) and renewable energy in Torino, Italy, with a particular focus on the exploitation of rooftops for solar panels and green roofs. The data from 159 buildings in San Salvario was collected using aerial photogrammetry. The solar potential was analysed with ArcGIS, taking into account both geographic and building-specific factors. Buildings that were unsuitable for solar panels were identified for green roofs. This research supports the United Nations Sustainable Development Goals 7 (Affordable and Clean Energy), 11 (Sustainable Cities and Communities), 13 (Climate Action), and 15 (Life on Land). The annual solar potential was estimated at 100,300 kWh, with 2,450 m2 of suitable roof area for green roofs. The study demonstrates the feasibility of using rooftops to increase urban sustainability, thereby enhancing the quality of life for residents. The integration of NBS and solar energy can facilitate the creation of more sustainable and resilient urban environments. The study recommends the implementation of spatial-enabled urban planning as a means of overcoming barriers and promoting the development of green, energy-efficient communities.

Strategic planning and evaluation for effective public engagement

Assessing the impact of public engagement with science (PES) programs has been a long-standing challenge due to the lack of explicit, audience-specific goals and a related lack of evaluation against goal-relevant outcomes. In this practice insight, we present the strategic planning and evaluation process for PES at KIPAC, detailing the steps of setting and assessing long-term behavioral goals, short-term objectives, and tactics. We provide examples to demonstrate the implementation of the strategic plan, and make recommendations for practitioners at the individual, program, and institutional levels to strategize, conduct, and sustain their PES efforts with intention.

Design of Web-Based Inventory Accounting Information System at PT XYZ

PT XYZ is a company engaged in the retail trade of large and small clothing, and it is located in the city of Bandung. As a trading company, PT XYZ needs to utilize information technology in managing warehouse inventory, which is no longer manual management, namely recording in paper media, which will be susceptible to data discrepancies. The web application here is interpreted as an inventory application through a display that includes goods to be stored in the warehouse and product transactions that come in and out. The research method used here is the interview and observation method. Software creation is carried out with a waterfall model consisting of the following stages: system planning analysis, system analysis, design, implementation, and maintenance. In the object of system modeling with visual data flow diagrams and flowcharts. The results of this study produce web-based software using PHP as a programming language with MySQL as a database and visual code for its program editor. Through this system, it is expected to facilitate work and can be used at any time. This inventory application can be a benchmark for managing incoming and outgoing goods. Another benefit is that this web-based application aims to control the stock of goods at any time.

Automated methodology for calculating key production indicators of oil field development for business planning model

Background: In order to secure the stable and efficient operations of oil-producing companies, it is essential to forecast the profitability and ROI of the enterprise, as well as to regulate development for the next 5 years. Accurate forecasts facilitate more informed planning and decision-making, directly influencing the economic sustainability and competitiveness of the enterprise. Aim: The purpose of this study is to develop an innovative approach to automate the methodology for calculating key development indicators in a business planning model. Materials and methods: The study utilizes methods for collecting and analyzing production and geological data, empirical forecasting models, and statistical analysis techniques to enchance the accuracy and reliability of forecasts. This approach employs modern algorithms and technologies to process large volumes of data, which allows for more accurate and reasonable forecasts of key production indicators of the field development. Results: This methodology can be applied to forecast a five-year business plan and evaluate its expected implementation. It is integrated into the ‘Production planning and monitoring’ of the ABAI information system, which allows direct data export from the database, automates the monthly monitoring of production indicators, and generate reports for further export. Conclusion: The proposed method for automated planning of key production indicators of the development enhances the accuracy and efficiency of forecasting, thereby improving the quality of planning and evaluating the implementation of the business plan. This contributes to more informed and strategically validated management of oil production processes. Automation of planning processes reduces the labor costs traditionally associated with manual analysis and calculations, freeing up resources for more strategic purposes. This enables rapid responses to changes in production conditions and prompt adjustments of plans. As a result, managers can allocate resources more efficiently, minimize risks, and increase the overall productivity of oil production operations.

Applying the Non-Adoption, Abandonment, Scale-up, Spread, and Sustainability Framework Across Implementation Stages to Identify Key Strategies to Facilitate Clinical Decision Support System Integration Within a Large Metropolitan Health Service: Interview and Focus Group Study.

Computerized clinical decision support systems (CDSSs) enhance patient care through real-time, evidence-based guidance for health care professionals. Despite this, the effective implementation of these systems for health services presents multifaceted challenges, leading to inappropriate use and abandonment over the course of time. Using the Non-Adoption, Abandonment, Scale-Up, Spread, and Sustainability (NASSS) framework, this qualitative study examined CDSS adoption in a metropolitan health service, identifying determinants across implementation stages to optimize CDSS integration into health care practice. This study aims to identify the theory-informed (NASSS) determinants, which included multiple CDSS interventions across a 2-year period, both at the health-service level and at the individual hospital setting, that either facilitate or hinder the application of CDSSs within a metropolitan health service. In addition, this study aimed to map these determinants onto specific stages of the implementation process, thereby developing a system-level understanding of CDSS application across implementation stages. Participants involved in various stages of the implementation process were recruited (N=30). Participants took part in interviews and focus groups. We used a hybrid inductive-deductive qualitative content analysis and a framework mapping approach to categorize findings into barriers, enablers, or neutral determinants aligned to NASSS framework domains. These determinants were also mapped to implementation stages using the Active Implementation Framework stages approach. Participants comprised clinical adopters (14/30, 47%), organizational champions (5/30, 16%), and those with roles in organizational clinical informatics (5/30, 16%). Most determinants were mapped to the organization level, technology, and adopter subdomains. However, the study findings also demonstrated a relative lack of long-term implementation planning. Consequently, determinants were not uniformly distributed across the stages of implementation, with 61.1% (77/126) identified in the exploration stage, 30.9% (39/126) in the full implementation stage, and 4.7% (6/126) in the installation stages. Stakeholders engaged in more preimplementation and full-scale implementation activities, with fewer cycles of monitoring and iteration activities identified. These findings addressed a substantial knowledge gap in the literature using systems thinking principles to identify the interdependent dynamics of CDSS implementation. A lack of sustained implementation strategies (ie, training and longer-term, adopter-level championing) weakened the sociotechnical network between developers and adopters, leading to communication barriers. More rigorous implementation planning, encompassing all 4 implementation stages, may, in a way, help in addressing the barriers identified and enhancing enablers.

Population-Level Distribution, Risk Factors, and Burden of Mortality and Disability-Adjusted Life Years Attributable to Major Noncommunicable Diseases in Western Europe (1990-2021): Ecological Analysis.

Cardiovascular diseases (CVDs) and neoplasms are leading causes of mortality worldwide. This study aims to provide a comprehensive analysis of the mortality burden and disability-adjusted life years (DALYs) attributable to CVDs and neoplasms in Western Europe, investigate associated risk factors, and identify regional disparities. Additionally, the study evaluates the effectiveness of the Action Plan for the Prevention and Control of Non-Communicable Diseases (NCDs) in promoting healthier lives in the region. The study collected data on mortality and DALYs due to CVDs and cancers from 24 Western European countries using the Global Burden of Disease Study 2021. The analysis explored age, sex, and country-specific patterns, as well as risk factors contributing to these deaths. Additionally, the study examined time trends by calculating the annual percent change in mortality rates from 1990 to 2021 by region and cause. In 2021, CVDs and neoplasms accounted for 27.8% and 27.1% of total deaths in Western Europe, with age-standardized death rates of 106.8 and 125.8 per 100,000, respectively. The top two CVDs in this region were ischemic heart disease and stroke, with age-standardized death rates of 47.27 (95% uncertainty interval [UI] 50.42-41.45) and 27.06 (95% UI 29.17-23.00), respectively. Similarly, the top two neoplasms were lung cancer and colorectal cancer, with age-standardized death rates of 26.4 (95% UI 27.69-24.47) and 15.1 (95% UI 16.25-13.53), respectively. Between 1990 and 2021, CVD mortality rates decreased by 61.9%, while cancer rates decreased by 28.27%. Finland had the highest CVD burden (39.5%), and Monaco had the highest rate of cancer-related deaths (34.8%). Gender differences were observed, with males experiencing a higher burden of both CVDs and cancer. Older individuals were also more at risk. Smoking had a stronger impact on CVD mortality and DALYs in males, while a higher Human Development Index was associated with increased cancer deaths and DALYs in females. The study findings highlight the substantial burden of NCDs, particularly CVDs and cancer, in Western Europe. This underscores the critical need for targeted interventions and effective implementation of the Action Plan for the Prevention and Control of NCDs to achieve the goal of ensuring healthy lives for all.

Communication as a Strategic Asset of Sustainable Development Planning of Rural Territorial Systems

Successful application of the communicative approach focused on the involvement of local communities in the process of planning the sustainable development of rural territorial systems greatly increases the effectiveness of planning processes. Where state management policy guarantees the participation of local communities in the process of rural territorial systems development, creates conditions for their involvement in the dialogue with local authorities, the chances of successful implementation of sustainable development plans increase significantly. The article makes an attempt to substantiate the necessity of introducing the communicative approach into the management system of rural territorial systems, as it will allow transforming the system of regional planning in Russia and achieving real breakthrough results in the sphere of development of social-ecological-economic components of rural territorial systems.

Softskill Base Arabic Language Teaching Model in Improving Talaqul Kalam for College Student in Universitas Sains Al-Quran Jawa Tengah Wonosobo

Arabic language learning has a major problem related to its renewal. Arabic language learning is always identical with grammatical (Qawa’id) aspects which seem to be rigid, complicated, and confusing. There are two major Arabic language learning orientations: as body of knowledge and mastery. The purpose of this research is to produce an Arabic language learning model based on soft skills to effectively improve the students’ Talaqah al kalaam at Universitas Sains Al-Qur’an (UNSIQ), Wonosobo, Central Java, Indonesia. This research was considered as a field study in the form of Research and Development (R&amp;D) involving students from each faculty of Universitas Sains Al-Qur’an (UNSIQ), Wonosobo, Central Java, Indonesia. The research data were collected through observation, in-depth interview, questionnaire, test, and documentation. The collected data were then analyzed through several stages: (a) initial-product test analysis, (b) limited data trial result analysis, (c) extensive data trial result analysis, and (d) student learning response analysis. The research results showed that the Arabic language learning model based on soft skills had fulfilled the validity elements through Expert Judgment method and been considered very effective proven by the significant improvement in post-test results. This model was also proven practical proven by the test results showing that the supporting instruments, such as Course Learning Unit, Learning Module, Semester Learning Plan, Test Instrument, and Learning Implementation Sheet, were very good.

Managerial Strategy Facing the Challenges of Globalisation and the Digital Era

This study aims to analyse the various challenges faced by Islamic Religious Education (PAI) teachers at Junior High School (SMPN) 3 Palembang in the era of globalisation and to identify managerial innovations that can be applied to improve the quality of Islamic religious education. This study uses a qualitative approach with a case study type at SMP Negeri 3 Palembang. Data was collected by interviewing teachers and principals, observing how schools implement managerial strategies, and documenting the Learning Implementation Plan, training reports, policies, and student learning outcome data. Data validity testing with triangulation of sources and methods. Qualitative data analysis using Miles and Huberman. The results of the study show that the challenges faced by SMP Negeri 3 Palembang include challenges in the use of technology, challenges in teacher competence, and challenges in diversity. Managerial strategies begin with planning with technology training, developing teacher intrapersonal skills, and developing a progressive curriculum. Organisation with collaboration between the treasurer, school committee, and parents of students for technology development, curriculum deputy for development of teacher intrapersonal competence, and curriculum team with Islamic Religious Education teachers for integration of multicultural values. Implementing technology integration in learning, training for teacher competency development, and integrating multicultural values ​​in learning. Control with evaluation of the effectiveness of the use of learning media, evaluation of the application of learning models for teacher competency and evaluation of multicultural values ​​in teaching. Further research is recommended to explore the long-term impact of technology training and multicultural values ​​on student development and evaluate the effectiveness of new teaching methods in the context of cultural diversity in other schools.

Proposed Framework for Adopting Privacy-Preserving Record Linkage for Public Health Action.

To propose a framework for adoption of privacy-preserving record linkage (PPRL) for public health applications. Twelve interviews with subject matter experts (SMEs) were conducted virtually and coded using an inductive approach. A collaborative session was conducted with SMEs to identify key steps in the PPRL project lifecycle which informed development of a PPRL implementation checklist. This framework has 2 decision-making levels: the organization level and the project or program level. Organization-level considerations include PPRL governance, the optimal choice among approved PPRL solutions, the need for longitudinal linkages, the potential issue of vendor lock-in, and costs. Program-level considerations include characteristics of the PPRL use case, linkage quality and accuracy, data privacy and use, security thresholds, compatibility with data owners' data architecture, and trade-offs between open-source and commercial PPRL solutions. A PPRL implementation checklist was developed to guide public health practitioners considering PPRL for data linkage. The framework may be considered by public health entities to guide adoption and implementation of PPRL in public health research and surveillance. Public health experts may refer to this framework and the PPRL implementation checklist when determining the appropriateness of PPRL for specific use cases and implementation planning.

Analisis Penerapan Manajemen Keuangan Syariah pada Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di Madrasah Ibtidaiyah Negeri 2 Tanjung Jabung Barat

Madrasah Ibtidaiyah Negeri 2 Tanjung Jabung Barat is one of the school located in the village with quite a large number of students. As a school that focuses on Islamic religious subjects, school need to understand the principles of sharia financial management in managing School Operational Assistance (BOS) funds in order to avoid problems that can hinder the educational process. Therefore, this research aims to evaluate and analyze the application of sharia financial management in managing BOS funds in school. This research uses qualitative methods with descriptive research type. The data sources used are primary and secondary data. Data collection methods include observation, interviews, documentation, and drawing conclusions. The results of the research show that the implementation of sharia financial management in managing BOS funds at Madrasah Ibtidaiyah Negeri 2 Tanjung Jabung Barat, especially the implementation of planning, organizing, implementing and controlling functions, has been carried out well; However, transparency of information to the committee still needs to be improved. The use of funds needs to be aligned with priority needs for better efficiency, and detailed reporting is not yet fully optimal. Increasing transparency and committee involvement is very important to increase public trust in Madrasah financial governance.