Institutional Organization Research Articles

대학기관연구조직 해외사례 분석

The purpose of this study is to derive elements applicable to domestic university institutional research. This study attempted to identify various elements of organizational design by applying case study methods centered on overseas university institutional research organizations. As a result, in terms of the composition of university institutional research, the emphasis was placed on the name of the university institutional research organization, which was generally positioned as a core organization within the school by placing it directly under the control of major decision-makers, and there were differences between institutions in terms of personnel composition and team composition. The main tasks of university institutional research were survey, analysis consulting, request analysis, and data governance operation. When forming or reorganizing a new domestic university institutional research organization, it was suggested to establish a vision for the institutional research of the university with the purpose pursued by the university in mind, to deploy a large number of personnel in the areas of focus promotion, the importance of re-education and employment stability for existing personnel, data sharing, formation of consensus within the university, and to prepare a formalization procedure for request analysis work.

La Organización del Tratado del Atlántico Norte y la expansión del capitalismo occidental

The outbreak of war in Ukraine and Western support for the Ukrainian state have brought up the role of the North Atlantic Treaty Organization (NATO) in international politics, a subject debated in the press and media, in universities, in states, and in international organizations. In hasty assessments, the argument that emerges is that the war, particularly the Russian administration of Vladimir Putin, has given NATO a new reason of life, since it no longer had any reason to exist in the face of the defeat and dissolution of the USSR. Our aim in this article is therefore to demonstrate that NATO has always had a reason to exist in order to fulfill the function assigned to it by the Western powers: to eliminate politically and militarily obstacles to the expansion of Western capitalism. Because it is an international political and military organization linked to the capitalist powers led by the United States, with its smaller European partners, it is an organization whose dynamic is expansionist. So, our object is NATO in its founding treaty, institutional organization, strategic concepts, summit meetings, geopolitical expansion, partnerships, and military operations.

Social Piety and Patience Toward the Advance of Nature-Loving Students

Mapala, or Mahasiswa Pencinta Alam (Nature-Loving Students), is an official student organization in various higher education institutions. Mapala frequently engages in social activities aimed at preserving nature and its contents. This study determines the influence of social piety and patience on flourishing among nature-loving students. Data collection employed non-probability convenience sampling, in which the respondents were selected based on availability. The respondents in this study were 223 active students and members of Mapala organizations across universities in Indonesia. Data analysis was performed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method, utilizing SmartPLS 3.0 M3 software. The study revealed a statistically significant positive relationship between patience and flourishing, as evidenced by a p-value of 0.000 and a t-value of 9.202. In addition, the level of social piety had a positive and substantial impact on flourishing, as proven by a p-value of 0.020 (less than 0.05) and a t-value of 2.337. These results indicate that patience and social piety are key factors contributing to flourishing among Mapala students.

Challenging the status quo: gender norms in Croatian juvenile correctional settings.

Gender norms and issues related to gender are highly relevant when it comes to treatment of juveniles in correctional institutions, especially related to their risky behavior and personal characteristics (such as personality traits, intellectual capability, culture, ethnicity etc.). Furthermore, many juveniles in correctional institutions are exposed to violence and are also perpetrators of violent criminal acts. This paper will give an overview of national policies related to gender-sensitive treatment in Croatia as a background to research aimed to describe the reflection of gender issues and gender norms in practical work with juveniles in Croatian correctional institutions. The research is based on qualitative approach and includes focus groups with youth workers from various organizations who implemented programs for youth in correctional institutions. Preliminary results show that gender and gender norms are not specifically targeted in treatment programs within the institutions. The initiative to implement gender issues mainly comes from organizations from the civil sector through different workshops. Juveniles express relatively rigid gender norms that are supported by rigid organization of correctional institutions especially for males. This research shows the importance of clearer focus to gender-sensitive programing and gender sensitive treatment programs that will strongly be integrated in everyday practice of correctional institutions. The precondition for this is largely connected to deconstructing stereotypes about gender and gender norms both for youth and professionals working with them.

Islamic financial accounting standards in Pakistan: a comparison with AAOIFI

Purpose This paper aims to compare the Islamic financial accounting standards (IFAS) prevailing in Pakistan declared by the Securities and Exchange Commission of Pakistan (SECP) with accounting standards of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). Design/methodology/approach Both standards related to Islamic financial accounting have been thoroughly reviewed, compared and discussed to find out the differences and similarities, along with the depth needed to meet the needs of Islamic finance. Findings AAOIFI accounting standards provide a comprehensive view of complex transactions, whereas SECP standards have limitations. The proposed recommendations aim to bridge the gap by conducting periodic reviews and revisions of IFAS prevailing in Pakistan to keep up with the dynamic nature of the Islamic finance industry. Practical implications The regulators should establish institutional arrangements for adapting AAOIFI accounting standards, enabling efficient and effective upgrading of existing accounting standards for Islamic financial institutions and alignment with international best practices. Originality/value There is a dearth of studies related to Islamic financial accounting in the context of Pakistan; this is one that contributes to this area.

Organization and activities of emergency institutions in Crimea in 1921 in conditions of geopolitical tension

The article analyzes the political institutions, processes, technologies characteristic of the period of formation of Soviet power in Crimea after the end of the large-scale Civil War. The phenomenon of the Civil War, from the author’s point of view, was expressed in an irreconcilable struggle between the centers of power that emerged from the ruins of the empire, with the geopolitical factor itself playing an important role. The article notes that in Crimea in 1921, emissaries of British and German intelligence services were actively working, that is, those forces that had previously made considerable efforts to overthrow the monarchy and unleash a Civil War in the Russian Empire. The formation of the Crimean ASSR as part of Soviet Russia in the fall of 1921, as well as the creation of a new powerful state of the USSR with its own social project in December 1922, was not at all part of their plans. Therefore, Western opponents tried as much as possible to use the inertia of the Civil War to destabilize one of the key regions of the RSFSR. Under the current conditions, it was quite logical that a number of leaders of the anti-bolshevik underground wanted to establish close contacts with opponents of Soviet power abroad in order to combine efforts in the fight against it, which objectively became a factor of geopolitical tension in the Soviet Republic in general, and in Crimea in particular. In conditions of increasing conflict in Crimea, a system of emergency institutions is being formed. This system included the Crimean Revolutionary Committee and its local bodies, the establishment of the All-Russian Extraordinary Commission, Special Purpose Units, and revolutionary tribunals under the general ideological leadership of party bodies. The author comes to the conclusion that emergency institutions objectively opposed the implementation of projects of Western powers to destabilize the situation in Crimea and contributed to a certain ethnopolitical stabilization of the situation in the region. On the other hand, their activities were characterized by a class approach, which led to thoughtless repressive policies and inevitable “excesses” in their work, aggravated by weak coordination of actions and the lack of strict control at the first stage.

Insights into financial reporting practices in the metaverse: evidence from Islamic financial institutions in Bahrain

Purpose This study aims to assess how prepared and flexible accounting professionals are to produce financial accounts that adhere to Shariah regulations in the metaverse. The study also highlights the potential positive and negative effects of metaverse utilization on the financial reporting quality of Islamic financial institutions (IFIs). Design/methodology/approach A questionnaire was distributed to a random sample of 102 accounting professionals employed in IFIs in Bahrain. Findings The capacity to provide real-time reporting within the metaverse would enhance the quality and reliability of Islamic financial reporting. Furthermore, the fluctuating values of digital assets in the metaverse pose a significant challenge to ensuring accurate financial reporting. IFIs fail to create an environment suitable for transitioning to the metaverse. Moreover, the participants expressed concerns about how the rapid expansion of the metaverse may challenge the adherence to Shariah governance principles in virtual financial transactions. They further recommended that the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) establish explicit directives on Shariah governance in the metaverse. Practical implications Various IFIs’ stakeholders, including practitioners, shareholders and employees interested in adopting the metaverse technology, can benefit from the findings of the studies. In addition, the study could help Islamic banks in Bahrain better grasp the readiness and adaptability of accounting professionals. This understanding would aid in establishing robust financial reporting standards that align with Shariah principles in the metaverse. Originality/value This research examines the metaverse through the lens of Islamic financial reporting, offering recent evidence on technological developments and financial reporting practices within an Islamic context. The research findings would contribute to advancing the knowledge among academics, professionals and all interested parties concerning the effects of metaverse implementation on Shariah governance principles and the quality of financial reporting. The study findings would offer policymakers and regulators in the Islamic finance sector essential insights.

Multi-criteria decision-making method for evaluation of investment in enhanced geothermal systems projects

Deep geothermal energy presents large untapped renewable energy potential could significantly contribute to global energy needs. However, developing geothermal projects involves uncertainties regarding adequate geothermal brine extraction and huge costs related to preparation phases and consequently drilling and stimulation activities. Therefore, evaluating utilization alternatives of such projects is a complex decision-making problem effectively addressed using multi-criteria decision-making (MCDM) methods. This study introduces the MCDM method utilizing analytic hierarchy process (AHP) and weighted decision matrix (WDM) to assess different utilization alternatives (electricity generation, direct heat use and cogeneration). The AHP method determines the weight of each criterion and sub-criterion, while the WDM calculates the final project grade. Five criteria groups - technological, geological, economic, societal and environmental – comprising twenty-eight influencing factors were selected and used for the assessment of investment in Enhanced Geothermal Systems (EGS) projects. The AHP-WDM method was used by 38 experts from six categories: industry, educational institution, research and technology organization (RTO), small- and medium-sized enterprises (SME), local community and other. These diverse expert inputs aimed to capture varying perspectives and knowledge influence investment decisions in geothermal energy. The results were analysed accordingly. The results underscore the importance of incorporating different viewpoints to develop robust, credible, and effective investment strategies for EGS projects. Therefore, this method will contribute to more efficient EGS project development, enabling thus a greater penetration of the EGS into the market. Additionally, the proposed AHP-WDM method was implemented for a case study examining two locations. Locations were assessed and compared on scenario-based evaluation. The results confirmed the method's adequacy for assessing various end uses and comparing project feasibility across different locations.

CURRENT PROBLEMS IN REGIONAL HIGHER EDUCATION INSTITUTIONS OF THE REPUBLIC OF AZERBAIJAN, FORTHCOMING TASKS

The article highlights the organization and development of regional higher education institutions after our country gained independence, the high role of these institutions in education for citizens of the country, accessibility and continuity of education, clarifications of existing problems and tasks facing them, a new action plan for the development of regional higher education institutions and their integration into the global system education in the future, at the same time, proposals were put forward, by allocating special scholarships and a number of benefits in order to attract applicants to regional higher education institutions in the future.

“Capacity for Labor,” Work, and Disability in the Early Republic, 1791–1833

Abstract: In the northeastern cities of the early United States, healthy, physically versatile workers were few and far between. Even as employers and welfare administrators experimented with the emerging bureaucratic categories “disabled” and “able-bodied” to delineate workers and non-workers, the unpredictability and fluidity of the population’s health resisted simple classification. This article argues that, between the 1790s and 1830s, the architects of the early national political economy were keenly aware of workers’ varied capacity for labor. Early advocates even argued that manufacturing work would prove more accessible to groups they believed had not been “usefully” employed in the colonial economy—namely, women, children, the elderly, and those with illnesses and impairments. When this did not prove to be the case, welfare administrators retained a commitment to flexible labor in their organization of poor-relief structures and institutions. Bringing disability into the narrative complicates scholars’ long-held assumptions about the rationale directing early manufacturing, poor relief, and institutional practices. The early republican period is crucial both to the emergence of disability as an (albeit unstable) social category and the formation of the antebellum American labor force and welfare system.

Prevalence and Determinants of Stunting-Anemia and Wasting-Anemia Comorbidities and Micronutrient Deficiencies in Children Under 5 in the Least-Developed Countries: A Systematic Review and Meta-analysis.

Despite shifting from addressing isolated forms of malnutrition to recognizing its multifaceted nature, evidence on the prevalence and determinants of micronutrient deficiencies, and their coexistence with undernutrition in children under 5, remains insufficient, unsystematic, and incohesive. The aim of this systematic review and meta-analysis was to assess the prevalence and determinants of stunting-anemia and wasting-anemia comorbidities and micronutrient deficiencies in children under 5 in the least-developed countries (LDCs). Electronic searches took place from January 15, 2023, to February 14, 2024, across multiple databases, including PubMed, Embase, Web of Science, SCOPUS, African Index Medicus (AIM), World Health Organization's Institutional Repository for Information Sharing (IRIS), and African Journals Online. The search spanned the years 2000 to 2024, yet it yielded eligible full-text English research articles from only 2005 to 2021 conducted in LDCs. Studies lacking quantitative data on malnutrition types and their determinants were excluded. Two independent authors assessed articles for bias and quality using Hoy et al's 10-item scale and Newcastle-Ottawa Scale (NOS) criteria. Prevalence and other details were extracted using a Joanna Briggs Institute Excel template. Authors extracted adjusted odds ratios (aORs) for determinant factors such as sex and vitamin A and iron supplementation. The search yielded 6248 articles from 46 LDCs. Sixty-nine articles, with a total sample size of 181 605, met inclusion criteria for the final meta-analysis. Vitamin A deficiency affected 16.32% of children, and iodine deficiency affected 43.41% of children. The pooled prevalence of wasting-anemia and stunting-anemia comorbidity was 5.44% and 19.47%, respectively. Stunting was associated with vitamin A deficiency (aOR: 1.54; 95% CI: 1.01-2.37), and not taking vitamin A supplementation was associated with iron-deficiency anemia (aOR: 1.37; 95% CI: 1.21-1.55). A significant proportion of children under 5 in LDCs experienced stunting-anemia and wasting-anemia comorbidities and micronutrient deficiencies. This study underscores the urgent need to address factors driving these burdens. PROSPERO registration no. CRD42023409483.

Local self-government bodies in the process of municipal reform: trends and patterns of development

The article is devoted to the study of the development patterns of the local government system in the Russian Federation. The submission to the State Duma of the Russian Federation of the draft Federal Law «On the general principles of the organization of local self-government in the unified system of public authority» in December 2021 means the preparation of a new stage of municipal reform and makes it relevant to study long-term changes in the institutional organization of local self-government. The purpose of the study is to analyze changes in the structure of local self-government bodies and the rules of their formation at each stage of the development of this institution, as well as to identify the main patterns of this process. The analysis of the legislative base regulating the structure and rules of formation of local self-government bodies has been carried out. The data related to the development of the local government system provided by the Ministry of Justice of the Russian Federation were analyzed. It is shown that the structure of local self-government bodies has not undergone significant changes. However, there have been changes in the ways of forming local self-government bodies, which reflect the trend towards their loss of institutional independence and integration into a single system of public power. This trend appeared at the stage of implementation of the Federal Law on Local Self-Government in 2003 and was consolidated in the new Draft law on Local self-government submitted to the State Duma of the Russian Federation in 2021. It is concluded that there is a tendency to increase the dependence on federal and regional legislators of local self-government bodies. For the institute of heads of municipalities, the loss of institutional independence was clearly manifested by the introduction of the procedure for electing heads by competition, displacing both election at municipal elections and election from the Council of Deputies. The formation of representative bodies, having passed the stage of delegating deputies to higher levels, returns to the model of direct elections. However, this happens in the context of the rejection of a two-tier system of local self-government.

СУЧАСНІ ПІДХОДИ ДО ПРОСТОРОВОЇ ОРГАНІЗАЦІЇ МУЗЕЇВ ТА ЕКСПОЗИЦІЙ ПРОСТО НЕБА. ЄВРОПЕЙСЬКИЙ ДОСВІД

There are numerous open-air museums worldwide, and public spaces often incorporate both permanent and temporary outdoor exhibitions. Based on studies conducted on open-air museums and exhibitions in Vienna and its surrounding areas, as part of the academic cooperation program TU Vienna – TU Lviv, this article explores the European approach to the architectural and spatial organization of such institutions. Through this research, contemporary approaches to their architectural and spatial organization were examined, and both positive and negative aspects were highlighted. This article aims to analyze the distinct features of the architectural and spatial organization of European open-air museums and exhibitions, identifying their positive aspects and approaches that could be implemented in Ukraine. In Ukrainian studies, the topic of modern open-air museums is only gaining popularity and is not well presented. Hence, involving local scholars in this globally expanding field would be relevant. European open-air museums, particularly in Austria, show several trends in spatial organization, including a comprehensive approach, accessibility, family-oriented infrastructure, wide implementation of interactive elements, and integration of multimedia technologies. These museums blend original artifacts with modern enhancements to provide visitors with a unique experience. Noteworthy aspects observed in open-air museums and exhibitions, which are scarce or absent in Ukraine, include combining several neighboring objects into one museum complex, a large number of children's playgrounds, ample recreation and food areas, inclusiveness, infrastructure for dog walking, provision of venues for holding mass events, and onsite production and sale of themed merchandise in souvenir shops. The principles of spatial and architectural organization in open-air museums and exhibitions in Vienna and its vicinity boast several positive features that we believe are pertinent for implementation in Ukraine. Notably, interactivity to engage visitors and inclusivity, which is poised to be a pressing issue during Ukraine's post-war reconstruction, stand out as crucial aspects. The findings from this study can serve as a foundation for enhancing existing or designing new open-air museums in Ukraine.

To the question of the constitutional and legal regulation of ensuring the right to education in the conditions of modern crisis situations

In the context of an increasing number of crisis events, such as natural disasters, epidemics, terrorist attacks, armed conflicts and states of war, ensuring access to quality education becomes extremely important for maintaining the stability of society and developing civil capacity. Within the scope of this scientific work, international and national legal norms that guarantee educational rights in crisis situations are analyzed, as well as practical aspects of their implementation are considered. Special attention is paid to measures aimed at ensuring access to education for all sections of society, including vulnerable population groups. Issues of managing the educational process in crisis conditions are also studied, including the impact of crisis situations on the organization of teaching methods and educational institutions in general. It was established that, in order to ensure proper access to education in Ukraine, we consider it expedient to implement and observe the following aspects: providing comprehensive access to education, which involves not only the creation of conditions for distance learning, but also the supply of high-quality Internet services, the necessary devices and infrastructure for the implementation of the educational process in conditions of war. For full-time education, the priority is the reconstruction of schools and the construction of shelters with the possibility of continuing the educational process in conflict conditions; provision of psychological and social support to children and adults who survived war or conflict, within the framework of educational programs; development and implementation of innovations in the field of education, in particular, the introduction of cloud-based learning environments, electronic journals, as well as an emphasis on the development of skills in the field of digital technologies for preparation for future professional activities; ensuring cyber security of data to protect personal information and prevent unauthorized access; involvement of parents and relatives of children in a certain part of pedagogical duties; development of special educational programs for Ukrainian children abroad; cooperation with international organizations and partners to ensure the necessary resources and financing of educational projects; improvement of pedagogical approaches aimed at raising a tolerant and peaceful society. the implementation of «peace education», which involves the inclusion of the study of the history of conflicts and wars in the curricula, the development of conflict resolution skills and cooperation between countries and cultures, as well as the involvement of students in discussions and projects aimed at supporting peace.

Multi-Stakeholder Analysis on Tourism Development in Zambales, Philippines

This paper outlined the findings from an empirical investigation to ascertain the differences on the extent of tourism development along with PESTLE factor and how tourism should be sustainably developed as analyzed and perceived by three groups of stakeholders in Zambales: Local Government Unit, Selected Resort Management/customers service office and customers. Based from the findings, the researcher concluded that the three groups of stakeholders such as; Local government unit, management/customer service office and customers/guests, had important contribution for the sustainable tourism development in the province of Zambales. The results of this study provide a better understanding of the perceptions held by tourism stakeholders towards the current state of the tourism industry and how it could be developed holistically. The tourism development in Zambales described as high extent as to political, economic, socio-cultural, technological, legal and environmental factor. The results concluded that tourism development could significantly contribute to economic growth in the province of Zambales through creating new business opportunities to improve standard of living of the community by providing employment. In this regard, in order to improve the current situation of tourism industry, Strategic Development Plan for Sustainable Tourism is proposed. Provincial government of Zambales must design and formulate programs to integrate tourism requirements into all levels of local government unit and would have to take a visionary local government official who has the grit to literally fight for a well-defined and managed tourism industry because it is a chance for municipalities to move up through the help of tourism, yet it requires the cooperation or input of every social and institutional organization such as stakeholders. Therefore, planning for the development of tourism based on sustainable economic development, growth and prosperity of local communities can be effective.

Forage yield, seed, and forage qualitative traits evaluation by determining the optimal forage harvesting stage in dual-purpose cultivation in safflower varieties (Carthamus tinctorius L.)

Abstract Safflower (Carthamus tinctorius L.), adapted to arid and semiarid regions, is grown for seed and petal production, but the present study aimed to evaluate the possibility of simultaneous forage and seed production in the autumn and middle types of safflower varieties in dual-purpose cultivation in semiarid areas in the shortfall forage period. An experiment was done based on a randomized complete block design with nine treatments and three replications at the Seed and Plant Improvement Institute, Agriculture Research, Education and Extension Organization, Karaj, Iran. The treatments included the cultivation of Parnian, Goldasht, and Golmehr varieties with the purpose of seed harvesting as control treatments; the same varieties (Parnian, Goldasht, and Golmehr), once with the aim of forage harvesting at 50% stem elongation stage and seed harvesting; and again with the aim of forage harvesting at 50% branching stage and seed harvesting. The results showed that forage harvesting at the 50% branching stage significantly increased the dry and fresh forage yield compared to the 50% stem elongation stage. The highest fresh and dry forage yields (DFY) (42,229 and 11,266 kg/ha) were related to the Golmehr variety at the 50% branching stage. Forage harvesting at the stem elongation stage decreased the crude protein, protein content, and digestibility compared to the branching stage in three safflower varieties. Parnian variety had the maximum seed yield (2,226 kg/ha) without forage harvesting. The highest seed yield in the second year (2018–2019) of the experiment belonged to the Golmehr variety (1,310 kg/ha) to harvest forage at 50% stem elongation (rapid stem growth) and seed harvest treatment, which compared to the first year (2017–2018), showed an increase of 25%. Finally, the forage harvested amount of all three varieties studied was higher in the branching stage than in the stem elongation stage. These results implied that the Golmehr variety (11,266 kg/ha DFY and 520 kg/ha seed yield) is for dual-purpose cultivation, and the Parnian variety (2,226 kg/ha seed yield) is suitable for only seed production for the semiarid region of Karaj in Iran and similar areas in terms of climate.

The founding charter of the provostship in Benedictine Książnice Wielkie in 1508

This publication reveals in print the content of the founding charter of 1508 concerning the establishment of the provostship and mansionary residence in Książnice Wielkie, a village near Koszyce, in the former Proszowice poviat district. Due to its detailed, even meticulous nature, the document made an important contribution to the organisation of the above Church institutions. The Tyniec monastery was the formal founder of the provostship in Książnice Wielkie, whereas Mikołaj of Koprzywnica (aka Mikołaj of Szadek) acted as the initiator and its actual founder. Until 1809, the provostship survived in the form in which had been established back in 1508.

ОХРАНА МАТЕРИНСТВА И ДЕТСТВА В ДЕМОГРАФИЧЕСКОЙ ПОЛИТИКЕ СОВЕТСКОЙ ВЛАСТИ В ГОРНОМ АЛТАЕ

The paper highlights the formation and further development of the system of maternity and childhood protection as one of the most important spheres of the Soviet healthcare in 1920s–30s. The field of child protection in the in Gorny Altai was in particular need of expanding the forms and methods of work, since child mortality rates at the beginning of the 20s were quite high. There was no specialized work on the protection of motherhood and childhood; there were no trained personnel. The development of diseases, and consequently mortality, was facilitated by unfavorable living conditions of the local population, lack of hygienic culture and regular movements of the population throughout the region. The solution to this problem was facilitated by the introduction of Soviet legislation on labor protection for pregnant and lactating women and their children. Since the mid-20s, commissions to promote the protection of motherhood and childhood were formed in the region, which carried out active educational and organizational work. The organization of mobile institutions for the protection of motherhood and childhood played a great role in solving the problem. In addition to a few stationary consultations, mobile institutions assumed the responsibility of providing assistance to the population of the region leading a nomadic and semi-nomadic lifestyle. In large population centers, the consultation stopped for more than a month, conducting surveys and providing ongoing assistance in remote areas of the mountainous terrain. Along with providing medical care, mobile consultation workers provided explanations about religious prejudices and superstitions. The data presented show the features of the formation of stationary institutions, the development of mobile services for mother and child care in the Oirot Autonomous Region. A positive result was a decrease in child and maternal mortality and an improvement in demographic indicators in the country.

Pengaruh Akuntabilitas dan Transparansi Dana Desa Terhadap Kualitas Laporan Keuangan Desa

This research aims to determine the effect of accountability and transparency of village funds on the quality of village financial reports in Pematang Lingkung Village, Batang Merangin District, Kerinci Regency. This research uses quantitative methods with a descriptive approach, data collection techniques using questionnaires and the sample in this research was 30 village officials and members of institutional organizations in Pematang Lingkung Village, Bapatang Merangin District, Kerinci Regency. The technique for determining the sample is to use a saturated sample by taking the entire population as the research sample. Data analysis using descriptive statistics, research instrument testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of this research partially show that the Accountability variable (X1) with a significance value of 0.143 > 0.05 and tcount of -1.509 <ttable 1.697 states that accountability has no effect on the quality of financial reports, the transparency variable (X2) with a significance value of 0.514 > 0.05 and tcount of 3.501 > ttable 1.697 states that the transparency variable has a significant effect on the quality of financial reports. Meanwhile, simultaneously with the value that Fcount is 6.789 > Ftable 2.96 and a significance of 0.04 <0.05 states that accountability and transparency of village funds has a positive and significant effect on the quality of financial reports in Pematang Lingkung Village, Batang Merangin District, Kerinci Regency.

Analysis of Fatwa Regarding Sharia Credit Cards and Their Relevance to the Development of Islamic Banking in Indonesia and Bahrain

This research aims to analyze fatwas on Sharia credit cards and their relevance to the development of Islamic banking in Indonesia and Bahrain. This qualitative study uses a text and context approach. The main data used are fatwas from DSN-MUI and the Sharia Supervisory Board of Bank Islam Bahrain regarding Sharia credit cards, supported by books, scientific articles, and reports on the development of Islamic banking. Data were collected through documentation techniques and analyzed using descriptive analysis. This study concludes that Sharia credit cards, as outlined in the fatwas of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) and the Sharia Supervisory Board of Bank Islam Bahrain (SSB-BIsB), are permissible as transaction tools based on legal principles, contract provisions, wage and service provisions, penalties, and limits in accordance with Sharia principles. Specifically, in Bahrain, fatwas must refer to the standards of the Accounting and Auditing Organization for Islamic Finance Institutions (AAOIFI). Currently, the use of Sharia credit cards in Bahrain is experiencing significant growth, while in Indonesia, public interest in using Sharia credit cards remains relatively low. The findings of this research can serve as policy studies for fatwa institutions and Islamic banking to enhance the growth of Sharia credit cards as a Sharia financing instrument for the public, particularly in Indonesia.