Public Trust Research Articles

Faktor-Faktor Penentu Keputusan Etis Konsultan Pajak di PT Mitra Manajemen Internasional

Ethics is very important in the business world, business ethics refers to the principles and values ​​that influence a company's actions and decision making. As an important part of tax compliance, tax consultants must understand tax regulations and make decisions in accordance with ethics to maintain the integrity of the profession and public trust. A number of large cases of tax evasion and bribery show that tax consultants engage in unethical actions, which can hinder business growth. Tax consultants are responsible for providing tax input in accordance with regulations and liaising with the tax authorities. The difference in interests between consultants and clients causes ethical conflicts. PT Mitra Manajemen Internasional uses policies that support the ethical decision making of tax consultants. This research aims to find factors that influence the ethical decisions of tax consultants at PT Mitra Manajemen Internasional. It is hoped that this research can provide deeper insight and help develop better policies and programs to support ethics in the tax consultant profession through interviews and participant observation.

ANALYSIS OF DATA JOURNALISM IMPLEMENTATION: CHALLENGES AND OPPORTUNITIES IN MODERN MEDIA

Data journalism has transformed the way media reports news, shifting from reliance on sources' opinions to a data-driven approach. In today's information era, this method is essential for enlightening the public. Technological advancements have made it easier for journalists to implement data journalism, but they also present challenges, such as limited access to data and a lack of analytical skills among journalists. This research analyzes the application of data journalism in various media organizations, identifying challenges and uncovering opportunities. The methods used include interviews with journalists, academics, and ethics experts. The findings indicate significant challenges, but also opportunities to enhance news quality, public trust, and reader engagement. The research recommends the need for intensive training in data analysis and the application of strict ethical standards. Thus, data journalism can be an effective tool in addressing challenges in the digital era and contributing positively to media development.

UNESCO's AI Ethics Principles: Challenges and Opportunities

This paper examines UNESCO's Recommendation on the Ethics of Artificial Intelligence, which outlines key principles for ensuring responsible AI development. The aim is to explore the challenges and opportunities in implementing these principles in the current AI landscape. Through a literature review, comparative analysis of existing frameworks, and case studies. This research identifies key challenges such as cultural variability, regulatory gaps, and the rapid pace of AI innovation. Conversely, it highlights opportunities like establishing global ethical standards, fostering public trust, and promoting responsible AI innovation. The study proposes strategies for overcoming challenges, including clear ethical metrics, international oversight, and ethics education in AI curricula. The findings emphasize the requirement for global cooperation and robust governance mechanisms to ensure ethical AI development. The research concludes that while implementing UNESCO's AI ethics principles is complex, it is crucial for safeguarding human rights and promoting sustainable AI growth worldwide.

An opinion survey of Delay in Road Construction in City Area and its effects

Purpose: This study aims to investigate the causes and effects of delays in road construction across various areas in Nepal. Its objective is to identify the key factors contributing to these delays and examine how they affect different stakeholders, including the general public, businesses, and the government.Method: This research used a mixed-method approach, combining a questionnaire survey with Focus Group Discussions (FGDs) to gather comprehensive data on road construction delays. Key stakeholders, particularly those impacted by road construction projects, were surveyed to collect their views on the causes of delays and the resulting consequences.Results: There is identified several major factors causing delays in road construction projects in Nepal including frequent government changes, alterations in project design, low labor productivity, inadequate planning, political interference and protection, and a shortage of resources. Conclusion: The study concludes that delays in road construction projects not only increase costs but also diminish public trust, growing public dissatisfaction. Stakeholders expressed frustration with the slow pace of construction, emphasizing its adverse effects on businesses, public health, and road safety.

Financial Literacy, Public Accountability, Information Transparency and Financial Performance Responsibility in Zakat Management at Baitul Mal Aceh Agency

This research aims to determine the influence of financial literacy, public accountability, information transparency and responsibility on the financial performance of zakat management at Baitul Mal Aceh Agency. This research uses the financial literacy variable as the main variable which is believed to have a better influence on improving financial performance. The use of financial literacy variables becomes important along with the implementation of zakat as a tax deduction as regulated by the Ministry of Finance of the Republic of Indonesia. Through financial literacy, Baitul Mal Aceh Agency can improve, especially regarding zakat management. This research also uses good governance variables, which include public accountability, information transparency and responsibility. Baitul Mal Aceh as a public sector organization is obliged to prioritize the principles of good governance in order to increase public trust in zakat management in Aceh.

A compliance and audit model for tackling tax evasion in Nigeria

Tax evasion remains a significant challenge for Nigeria, undermining economic stability and reducing public revenue. This paper proposes a comprehensive compliance and audit model designed to address tax evasion in Nigeria. The model integrates enhanced compliance strategies, advanced audit procedures, and the strategic use of technology to create a robust framework for tackling tax evasion. The proposed model emphasizes proactive measures to improve taxpayer compliance through targeted education and outreach programs, streamlined reporting processes, and incentivization. On the audit front, it advocates for the adoption of sophisticated audit techniques and technologies, including data analytics and automated systems, to detect and address evasion more effectively. The implementation framework outlines a phased approach involving key stakeholders such as the Federal Inland Revenue Service (FIRS), local tax authorities, and the private sector. By examining domestic and international case studies, the paper highlights successful practices and potential challenges, providing actionable insights for adapting these strategies to the Nigerian context. Evaluation metrics are proposed to assess the model’s effectiveness, with expected outcomes including improved tax revenue, enhanced compliance rates, and strengthened public trust in the tax system. The study concludes with recommendations for further research and policy adjustments to refine and expand the model's application. This approach aims to not only mitigate tax evasion but also contribute to a more transparent and equitable tax system in Nigeria.

Strengthening big data security and privacy in libraries: A Review of ISO standards and real-world cyberattack case studies

This paper presents a review of ISO standards and real-world case studies to provide a robust framework for enhancing big data security and privacy in libraries. The study synthesises relevant ISO standards such as ISO/IEC 27001, ISO/IEC 27014, and ISO/IEC TS 19608 and analyses library cyberattacks to identify vulnerabilities and security gaps. The paper provides practical recommendations and mitigation strategies particularly beneficial for librarians in resource-limited regions and developing countries. By integrating these standards with case study insights and addressing security requirements across the big data lifecycle, the paper offers an actionable guide to help libraries strengthen their cybersecurity frameworks, improve risk management, and maintain public trust.

Shaping governance through social media: A review of Chinese government strategies and public engagement (2013-2023)

This systematic literature review employs the PRISMA framework to assess the literature of Chinese government social media (GSM) from 2013 to 2023. Utilizing a mixed-methods approach that combines bibliometric and content analysis, this review investigates the evolving use of GSM in China. The bibliometric analysis reveals significant trends in research focus and methodologies over the decade, indicating a shift towards more qualitative and mixed-method approaches as the complexity of digital governance increases. Content analysis further delineates these findings into specific themes: governance strategies and implementation, technological evolution, and the audience. Through the examination of these themes, the review highlights how Chinese GSM has been strategically used to foster a more transparent and engaging government presence online, facilitating improved public services and citizen involvement in governmental processes. This study also incorporates a brief cross-analysis to explore the interactions between different research dimensions, offering nuanced insights into the dynamics of GSM applications. This research underscores the critical role of social media in shaping modern governance, suggesting that ongoing technological adaptation and strategic communication are essential for enhancing public engagement and trust in the context of China. The findings advocate for continued research and policy development to leverage the potential of GSM fully, ensuring that digital governance strategies remain responsive to technological advancements and evolving public expectations.

Hukum Islam pada Imple¬mentasi Manajemen Risiko Penyelesaian Pembiayaan Bermasalah Bank Syariah Indonesia (BSI)

Islamic banking continues to develop, particularly in product diversification, offering a wider variety of options that have positively impacted the public's willingness to conduct muamalah activities through Islamic banks. Various financing products provide customers with the convenience of selecting options that suit their needs. The object of this research, as explained by Husein Umar in Setiawan Santana, focuses on problematic financing, a condition where significant deviations occur in repayments, leading to delays or potential losses. Problematic financing represents a situation where loan repayment agreements face the risk of failure and tend to lead to potential losses. This study offers new insights by examining the role of Islamic law in managing problematic financing risk at Bank Syariah Indonesia (BSI). The novelty of the research lies in the further exploration of using Islamic contracts (akad) as the main foundation in regulating and resolving problematic financing. Through this approach, the research provides a fresh perspective on how Islamic banks can more effectively manage financing risks while adhering to Sharia principles. The impact of this research on Islamic banking is quite significant. The application of risk management based on Islamic law is expected to enhance public trust in Islamic banking and strengthen its stability in Indonesia. The use of akad as the legal basis in resolving problematic financing ensures transparency and fairness in line with Sharia principles. This provides protection for both customers and the bank, creating a stronger foundation for the sustainability of Islamic banking in the future.

SecureVision: Advanced Cybersecurity Deepfake Detection with Big Data Analytics

SecureVision is an advanced and trustworthy deepfake detection system created to tackle the growing threat of ‘deepfake’ movies that tamper with media, undermine public trust, and jeopardize cybersecurity. We present a novel approach that combines big data analytics with state-of-the-art deep learning algorithms to detect altered information in both audio and visual domains. One of SecureVision’s primary innovations is the use of multi-modal analysis, which improves detection capabilities by concurrently analyzing many media forms and strengthening resistance against advanced deepfake techniques. The system’s efficacy is further enhanced by its capacity to manage large datasets and integrate self-supervised learning, which guarantees its flexibility in the ever-changing field of digital deception. In the end, this study helps to protect digital integrity by providing a proactive, scalable, and efficient defense against the ubiquitous threat of deepfakes, thereby establishing a new benchmark for privacy and security measures in the digital era.

Is Sharia Pawnshop being important for Indonesian society: Quadruple Helix Analysis

<em>The development of sharia pawning is very rapid, viewed from the large number of branch offices opening due to the increasing transactions throughout Indonesia. The problem is the existence of Sharia pawning as driven by the socio-cultural conditions of society. The form of research used is normative juridical with a descriptive-analytical approach. The legal sources used are obtained from primary and secondary sources and use interdisciplinary studies in analyzing problems in Sharia pawning. This research aims to understand the existence of sharia pawning in Indonesia. In this research, the existence and position of Sharia pawn in improving lower middle-class society and MSMEs. The conclusions of this research show that the existence and position of Sharia pawning have shifted conventional pawning due to the increase in public trust in non-interest pawning and excellent service from these non-bank financial institutions in the eyes of the public, tiny and medium businesses. The use of four pillars - academics, business, government, and society - can further maximize the potential and increase the performance of this Sharia pawn in Indonesia.</em>

Analyzing the impact of anti-corruption reforms on wealth and power distribution in Roman Iberia: a historical and statistical perspective

Using historical analysis and statistical data, this study examines the impact of anti-corruption reforms on the distribution of wealth and power in Iberian Rome. Corruption in the Roman Republic posed serious challenges to just governance, and this led to reform initiatives to restore public trust and reduce the influence of corruption. This research examines the historical context of corruption and emphasizes its negative effects on wealth distribution and social equality. Important reforms implemented in the early imperial period, especially under Augustus, aimed to address these issues and temporarily improve economic conditions, especially in urban centers such as Taraco and Córdoba. However, the effectiveness of these reforms varied considerably across regions, with rural areas typically benefiting less due to the influence of elite interests. Statistical analyzes show that there is a complex relationship between anti-corruption measures and wealth concentration, such that despite initial successes, many regions have returned to pre-reform levels of inequality over time. The findings emphasize the need for continued political commitment and systemic change to ensure the sustainability of anti-corruption initiatives. By examining the Roman experience, this study provides valuable insights for contemporary anti-corruption efforts and emphasizes the importance of paying attention to power dynamics and strengthening social participation to promote equity and long-term transparency in governance.

Samorząd zawodowy komorników sądowych między kryzysem a rozwojem – wybrane aspekty systemu finansowania korporacji zawodowej komorników

Self-government of public repose conidence professions has been appointed to exectuing tasks under the Constitution, such as representing of personsperforming profession of public trust and carrying on proper practice of such professions for the purpose of protecting, the public interest. This article analyzes the financing system of self-goverment of judicial officers in Poland in terms of efficienty when executing tasks. In order to be effective in executing tasks, it is necessary to have tools for freedom and autonomy, e.g. to have its own property, to build financial independence and freedom in spending. Studies has shown that a great of deal of freedom and authonomy of self-govermet od judicial officers has been restricted by legal regulations and is not noticeable, as expectations and assumptions. Thats way a self-goverment of judicial officers needs further reforms in the area of financial system. Keywords: professional self-goverment, profession of public trust, self-goverment of judicial officers, financing system of self-goverment of judicial officers

Kewajiban Moral, Keadilan Pajak, dan Kepercayaan pada Pemerintah terhadap Kepatuhan Wajib Pajak

Purpose: This study aims to determine the variables that affect taxpayer compliance such as moral obligations, tax fairness, and trust in government among MSMEs in DKI Jakarta. Methodology: This study used a quantitative methodology to assess variables related to research through respondent questionnaires about tax compliance to MSME’s in DKI Jakarta. Using statistical software SmartPLS 4.0, data were analysed using PLS-SEM techniques with outer and inner models. Results: Moral obligation, tax fairness, and trust in government variables comprise the 23 items that contain the variable dimensions used to assess the validity of their effects on purchasing decisions. The results show that moral obligation affects taxpayer compliance. Meanwhile, tax fairness and trust in government do not affect taxpayer compliance among MSMEs in DKI Jakarta. Limitations: The limitations of this research include the variables used, a limited number of respondents which prevents the results from being generalized, and the potential for biased results due to the use of questionnaires for data collection. Contribution: This research is intended to provide an evaluation for the government to enhance public trust and tax fairness and broaden readers' understanding.

Influential factors in general public opposition and public servant concerns toward municipal DX promotion in Japan

PurposeThis study aims to investigate the factors influencing public servants’ anxiety and general public’s opposition toward the implementation of digital participatory platforms (DPPs) and municipal digital transformation (DX) in Japan. By addressing these factors, the research seeks to provide insights for policymakers to facilitate smoother transitions to digital governance and increase public acceptance and engagement.Design/methodology/approachThe study uses surveys conducted with both general public and public servants. The surveys were designed based on previous research and collected data through Web-based questionnaires. General public’s data were collected from 366 valid responses over four days in July 2022, while public servants’ data were gathered from 197 valid responses over eight days. Statistical analysis was used to identify key factors influencing anxiety and opposition.FindingsPublic servants’ anxiety is influenced by self-perceived creativity, openness to innovation, international collaborations, work-life balance and gender equality reforms. The general public’s opposition stems from dissatisfaction with current digital tools, social media use and political engagement. Both groups could benefit from targeted training, improved usability and inclusive engagement strategies.Practical implicationsThe findings suggest that targeted training to enhance public servants’ creativity and digital literacy, fostering an innovative organizational culture and promoting work-life balance can reduce anxiety about DPPs. For general public, improving the usability of digital tools, engaging them in the design process and leveraging social media for communication and feedback can increase acceptance of digital initiatives.Social implicationsUnderstanding the concerns of both public servants and general public regarding DX can lead to more inclusive and effective governance. By addressing these concerns, policymakers can foster greater public trust and engagement, ultimately enhancing the effectiveness and transparency of municipal governance.Originality/valueThis study provides a comprehensive analysis of the factors contributing to resistance to DX in public governance. By examining both public servants’ and general public’ perspectives, it offers valuable insights for designing and implementing strategies to facilitate smoother transitions to digital participatory governance.

Does Company Size Moderation the Influence of Financial Performance and Good Corporate Governance Toward Islamic Social Reporting Disclosure?

This study aims to determine the influence of profitability, leverage, size of board commissioners, and size of Sharia supervisory board on Islamic social reporting disclosure with company size as a moderation variable in Sharia commercial banks for the 2017-2022 period. The sample was determined using the purposive sampling method. The analysis method used was moderated regression analysis (MRA). The tools used are SPSS. The results of the study partially show that profitability (ROE), leverage (DER), and size of board commissions (UDK) do not affect Islamic social reporting (ISR) disclosure.Meanwhile, the size of the Sharia Supervisory Board (UDPS) affects the disclosure of Islamic social reporting (ISR). Company Size (SIZE) is not able to moderate the influence of the variables of profitability (ROE), leverage (DER), and Size of board commissioners (UDK) on the variables of Islamic social reporting (ISR). Meanwhile, company size (SIZE) can moderate the influence of the Size of Sharia Board Commissioners (UDPS) on Islamic social reporting (ISR). Large banks will need more workers, including the Sharia Supervisory Board, so they can follow Sharia principles in carrying out their activities; the goal is to gain public trust to conduct transactions at Islamic commercial banks.

Advancements in Clinical Research: Phases, Ethical Considerations, and Technological Innovations

Background: Clinical research is a vital component of medical advancements, contributing to the discovery of new treatments, procedures, and health interventions. This paper discusses the importance of clinical trials, the structure and phases of trials, ethical considerations in research, and the role of modern technologies in reshaping clinical trials. Objective: This article aims to provide a comprehensive overview of the clinical trial process, ethical compliance, and the integration of technological advancements, with real-world examples and recent studies to support the discussion. Methods: The article provides a descriptive analysis of the different types of clinical research, the various phases of clinical trials, and ethical considerations based on established guidelines such as the Declaration of Helsinki and the Belmont Report. It also examines how recent technological innovations, including AI, wearable devices, and Electronic Health Records (EHRs), have revolutionized the field. Results: The integration of technology into clinical research has resulted in more efficient, data-driven, and patient-centric trials. Ethical compliance, guided by international regulations, remains a critical factor in ensuring patient safety and maintaining public trust in clinical research. Conclusion: The future of clinical research relies heavily on technological innovation and strict adherence to ethical guidelines. As new treatments and therapies emerge, the structure of trials and the responsible use of technology will play an essential role in shaping the future of healthcare.

Public Budgeting Best Practices for Cross-sector Collaborations: Emphasizing the Values of Social Equity, Transparency and Accountability, and Ethics

Cross-sector collaboration has become a major emphasis in collective action as governments, private corporations, and nonprofits work together to tackle today’s complex issues. The existing cross-sector collaboration literature primarily addresses major events like natural disasters, e.g., hurricanes and wildfires, and the COVID-19 pandemic. However, there is a significant gap in the public administration literature regarding cross-sector collaboration in addressing underlying social and financial issues. This paper discusses the need for public budgeting best practices through cross-sector collaboration in three areas: (1) equity; (2) transparency and accountability; and (3) ethics. Through the collaborative governance theory, each sector—public, private, and nonprofit—can contribute to the integration of resources, networks, and approaches for the benefit of citizens. This paper concludes by highlighting key implications for theory and praxis, including an increase in public trust and a greater emphasis on inclusivity in the budgeting process.

Through the Lens of Accountability: Body-Worn Cameras in Police Operations at Pampanga Police Provincial Office

This study evaluates the compliance of the Pampanga Provincial Police Office with the use of body-worn cameras and alternative recording devices during police operations in the province Pampanga and examines the severity of problems encountered in their use. Specifically, it assesses compliance in terms of procedural fairness, police performance, data protocols, privacy concerns, and camera benefit while investigating the relationship between compliance levels and encountered problems. It hypothesizes that higher compliance levels are associated with fewer operational problems and that certain areas, such as data protocols and privacy, may present greater challenges. A descriptive correlational design was used, employing structured questionnaires to gather data from 200 respondents, including police officers and community members. Key findings indicate a very high compliance level in using Body-Worn Cameras and Alternative Recording Devices (Mean = 3.49), but also highlight significant challenges, with an overall severity rating of problems as high (Mean = 2.81). Correlational analysis suggests a moderate positive relationship between perceived compliance and the severity of problems faced. The study recommends tailored training, procedural adjustments, and improved data management and privacy measures to address these challenges. Limitations of the study include potential biases in respondent perceptions and constraints in generalizing findings to other regions. Policymakers are urged to enhance transparency, accountability, and public trust in police practices to foster a safer community environment in Pampanga Province.

Non-user acceptance of autonomous technology: A survey of bicyclist receptivity to fully autonomous vehicles

Whereas the information systems literature mainly has focused on the individual user acceptance of technology, this study focuses on non-user acceptance, termed technology receptivity. Autonomous vehicles (AVs) represent an emerging technology that challenges individual technology user acceptance. Whereas AVs promise several advantages, their success is conditioned on public trust. AVs impact not only those who use them but also those who share the environment with them, such as bicyclists. Empirical research has been characterized by several competing constructs aimed at explaining AV receptivity. In this article, we (1) review extant research on the receptivity of AVs, and (2) develop and validate a model of AV receptivity. A cross-sectional survey of 219 bicyclists showed empirical support for the model. The model can be a useful tool for the AV industry and policymakers in need of assessing the likelihood of success for a wider AV diffusion and help them understand intervention strategies to address populations that may be less inclined to accept the new technology on public roads. We offer several recommendations for future research on refining the measurement instrument and enhancing our understanding of AV and autonomous technology receptivity.