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Balanced Scorecard (BSC) was introduced in the United States in the early 1990s and is used as a performance measure in future organizations and as a measurement tool in all institutions. This study aims to explain how the implementation of the balanced scorecard in government agencies in Indonesia in assessing its contribution to the accountability of their performance. This study uses the Systematic Literature Review (SLR) method by reviewing and reviewing several journal articles within a period of 5 years starting from 2017 to 2021. The results of this study indicate that the application of the Balanced Scorecard (BSC) in government institutions in Indonesia is used as a tool to measure performance and as information for improving employee performance has been successfully applied in all government sectors. The limitations of this study are the supporting references for research are still inadequate and the theories used have not been updated. This research is expected to add and update insights about the Balanced Scorecard (BSC) in government institutions.

This article describes Uzbekistan's integration into the global financial services industry in the development of the digital economy context: the legal framework for the activities of commercial banks, current issues in the implementation of these services in our country, and their solutions. Also, analyzing the relevant literature analyzes the scientific works of many foreign economists on forming integrated corporate structures by ensuring integration of the banking and financial system and industries. The results show that innovative lending services and introducing credit vacations for commercial banks are crucial to the development of the banking system of Uzbekistan. Furthermore, useful ideas are presented to integrate Uzbekistan's banking sector with the international financial system.

Prior studies report that accountability practice in a place of worship, i.e., church, is more to practicing sincerity and faith to God than to provide documents and transaction evidence. However, recent findings indicate that there is an increased fraud and embezzlement in churches. Using a stewardship theory, this study aims to explore the practice of accountability and transparency of a church’s financial activities from the perspective of its management and congregations. A HKBP church in Bandung, Indonesia, is chosen as the case study. A qualitative method is used in this study. The data obtained is through interviews, documentation, and observation. Key informants who participated in the interviews were the head of congregations, the treasurer and the treasury assembly staff. Also, three congregations were selected using purposive sampling to participate in responding to the questions. The findings show that the practice of accountability in the HKBP church is perceived good by its members. The involvement of congregations in decision making process in the church makes them satisfied with how the church is managed.

Penelitian ini bertujuan untuk mengetahui pengaruh adanya Other Comprehensive Income (OCI) terhadap nilai perusahaan yang dimoderasi oleh peran CEO diversity. Sementara itu penelitian terdahulu menunjukkan adanya hal yang masih diperdebatkan dalam menjelaskan OCI dan CEO diversity terhadap nilai perusahaan baik dari sisi alat ukur dan hasil penelitian. Objek penelitian ini adalah OCI, CEO diversity dan nilai perusahaan. Penelitian ini menggunakan 69 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020 dengan teknik purposive sampling. Penelitian ini menggunakan metode statistik deskriptif dan verifikatif, dengan teknik analisis data regresi linier berganda dengan data panel. Hasil penelitian menemukan, pertama: OCI berpengaruh signifikan positif terhadap nilai perusahaan; kedua, CEO diversity berpengaruh negatif terhadap nilai perusahaan, dan ketiga, OCI berpengaruh signifikan positif terhadap nilai perusahaan melalui variabel moderasi CEO diversity. Penelitian ini berkontribusi mendukung signalling theory yang menunjukan OCI memberikan sinyal-sinyal positif terhadap pihak internal yaitu manajemen dalam upaya meningkatan nilai perusahaan.

Traditional indigenous markets, known as pasar in Indonesia, have a specific role in promoting national economic and social sustainability. However, their decline in numbers has sharpened policy on preserving their existence. Previous work on pasar has neglected their hybrid characteristics. Therefore, this research aims to contribute to the extant literature by developing the analysis of pasar as hybrid organizations, offering both theoretical development, and new empirical evidence, with implications for public policy. It explores how managers perceive their pasar, with two objectives: first, exploring how they characterize their stakeholders; and second, how the practice of accountability functions in pasar. The case study approach of this paper employs the mixed-method, using an exploratory sequential design. The qualitative data include textual evidence on laws and regulations relevant to pasar, and recorded evidence from interviews with pasar managers and their stakeholders. The quantitative evidence of this paper uses data from 205 respondents. Our findings are as follows. (i) The Governor, and related governmental units, are definitive stakeholders of pasar, possessing all key stakeholder attributes of power, legitimacy and urgency to claims. (ii) Merchants are identified as dominant stakeholders too, as they ‘own’ both power and legitimacy. (iii) While customers are also grouped as stakeholders, they are classed as ‘dormant’ as they only have power. (iv) Pasar managers successfully meet vertical accountability criteria yet fail to balance successfully the relative satisfaction of merchants versus customers. Extensions of the research are suggested, involving broader stakeholder analysis and developing integrated policy to bolster accountability.

Indigenous markets, known as pasar, in Indonesia are facing numerous challenges. The inflows of modern markets, the existing perceived negative image of pasar, and ambiguous regulations concerning pasar are argued to be a few reasons that caused pasar to be abandoned. Other than that, the multiple purposes of pasar have meant that its managers have been held accountable to multiple stakeholders, such as governors, merchants and customers. The managers of pasar in each region in Indonesia have a distinctive range of complexities to address, in meeting the needs of having a well-managed pasar and preserving the existence of pasar for the long run. The purpose of this research is to seek the main factors that affects the service quality of pasar. Moreover, the merged factors were then analysed using correlation to investigate its relationship with the customers’ monthly average shopping in pasar. The data in this research were obtained using short closed-ended questionnaires to assess the pasar’ service quality in the area of Jakarta and Bandung. One-hundred-ninety-five customers of pasar from the two cities, were asked to take part in the surveys. The results of factor analysis based on 21 given statements indicated that there were three main factors explains pasar’ service quality, such as tangible factor, empathy factor and responsiveness factor. Tangible and responsiveness factors indicated a positive and significant correlation towards customers’ monthly average shopping in pasar. Whereas empathy factor is insignificantly correlated with the customers’ monthly average shopping in pasar.