• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.551-559
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• 2021

This study aims to analyze the effect of (a) sharia governance on transparency, muzakki's trust, and muzakki's loyalty in paying zakat to zakat management organizations, (b) trust and accountability on muzakki loyalty in paying zakat to zakat management organizations, (c) transparency, loyalty and accountability on the amount of zakat payments to zakat management organizations This is explanatory research with data analysis techniques using the smartPLS method. The sample is 117 people who had paid zakat to BAZNAS, Indonesia. The results showed that the sharia governance variable had a significant effect on the accountability, transparency, and muzakki trust variables. The accountability variable has a significant effect on the muzakki loyalty variable and not on the zakat payment variable. The transparency variable has a significant effect on the muzakki loyalty variable and not on the zakat payment variable. The muzakki trust variable has a significant effect on the muzakki loyalty variable, and the loyalty variable has a significant effect on the zakat payment variable. This new model can explain the variables that affect the increase in trust and loyalty in increasing the amount of zakat payments. Muzakki's trust and loyalty improvement model against zakat payment in BAZNAS Indonesia, explains how BAZNAS organizers can increase zakat revenue, loyalty, trust, and good sharia governance.

• Korean Journal of Childcare and Education
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• v.8 no.4
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• pp.53-76
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• 2012

The purpose of this study was to find out the effect of background variables, development stage, and perception of accountability on kindergarten teachers' adaptation to the teaching profession. The researchers surveyed 224 teachers in public and private kindergarten. The results of the study are as follows: First, in terms of age, the older they were, the better teachers adjusted to the teaching profession. As for their teaching career, the more teaching experience they had, the better teachers adapted to the teaching profession, but there were no significant differences between 6-10 years and more than 11 years. As to the level of education, four-year college graduates or graduate school graduates adjusted better than two-year college graduates. Second, teachers in the Capability Development Stage and Growth-Enthusiasm Stage showed a higher degree of adaptation than those in the Entrance-Acceptance Stage. Finally, the higher perception of accountability they have, the better teachers could adapt to the teaching profession. Among the categories of accountability, the professional accountability affected most highly the teachers' adaptation to the teaching profession.

• The Southeast Asian review
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• v.23 no.1
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• pp.45-87
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• 2013

This paper aims to study Thai democratic deepening and the constitutional engineering with the analytical concepts of 'power sharing' and 'accountability' focusing on the 1997 and 2007 Constitution. With regard to power sharing, the 1997 Constitution had the characteristics of majoritarian principle including a two-party system, strengthening of prime minister and the executive's power etc. It enhanced significantly the aspects of accountability compared with the previous constitutions. The institutions such as Constitutional Court, Commission on Election, Administration Court, Commission on Human Right, Ombudsman, Commission on Anti-corruption, and the Measure for Anti-money Laundering were established by the 1997 Constitution. However, such empowered accountability system were often abused by the political power groups in the political process. The 2007 Constitution has the characteristics of consensual principle including a multiparty system, proportional representation system, weakened prime minister's power, balancing of cabinet and parliament's power, pushing ahead with decentralization. However, the consensual principle of the 2007 Constitution came, in part, from the factional interests. It is similar to the 1997 Constitution in terms of accountability system, which enhanced in law but abused often in practice. One of the critical reasons for the failure of the 1997 and 2007 constitutions to consolidate democratic system was the political game played around the so-called network for the monarchy composed by the military, the civilian bureaucracy, Constitutional Court and the privileged classes. The future of the Thai democratic deepening depends on the constitutional engineering in which the factional interests should be excluded, and the rules of power sharing and accountability which traditionally played around the network for the monarchy should be effectively institutionalized.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.10 no.5
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• pp.2394-2406
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• 2016

ABE has become an effective tool for data protection in cloud computing. However, since users possessing the same attributes share the same private keys, there exist some malicious users exposing their private keys deliberately for illegal data sharing without being detected, which will threaten the security of the cloud system. Such issues remain in many current ABE schemes since the private keys are rarely associated with any user specific identifiers. In order to achieve user accountability as well as provide key exposure protection, in this paper, we propose a key-insulated ciphertext policy attribute based encryption with key exposure accountability (KI-CPABE-KEA). In our scheme, data receiver can decrypt the ciphertext if the attributes he owns match with the self-centric policy which is set by the data owner. Besides, a unique identifier is embedded into each user's private key. If a malicious user exposes his private key for illegal data sharing, his identity can be exactly pinpointed by system manager. The key-insulation mechanism guarantees forward and backward security when key exposure happens as well as provides efficient key updating for users in the cloud system. The higher efficiency with proved security make our KI-CPABE-KEA more appropriate for secure data sharing in cloud computing.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.277-285
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• 2021

This study aims to examine the effect of variables of financial management information systems, organizational culture, and human resource competence on the accountability of village government financial reporting. The sample was 65 villages in the two districts using a simple random sampling technique. To analyze the data of this research, multiple regression analysis was conducted. The results showed that organizational culture as a differentiator in the two districts, namely financial management information systems, organizational culture, and human resource competence has a significant positive effect on accountability in preparing village government financial reports in Tabanan Regency. Meanwhile, organizational culture does not have a significant influence in Badung Regency, this is because each village government has a different work culture. In the Tabanan regency, we use local culture as the basis for organizational culture, while in the Badung regency it can be examined between organizational culture and it is carried out differently, which indicates that no one organizational culture type is superior to other types. This means that all types can move in line with and hand-in-hand based on how and when organizational goals are to be realized.

• Journal of Distribution Science
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• v.21 no.12
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• pp.35-45
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• 2023

Purpose: This study analyzes civil servants' trust in cash waqf institution and their relationship with commitment. We use Key Mediating Variables (KMV) Theory with variables such as board benevolence, board integrity, board ability, board opportunism, communication, and accountability to predict the trust and commitment of civil servants in providing cash waqf. Research design, data and methodology: We used a quantitative research approach and an online questionnaire distributed to civil servants in Gorontalo Province; 410 respondents were obtained. Structural Equation Modeling (SEM) was used, utilizing the SEM-PLS software to analyze the data. Result: This study found that the variables board benevolence, board ability, board integrity, board opportunism, communication, and accountability affected trust. As for the variable of accountability, the hypothesis was rejected Conclusion: The communication variable of cash waqf institutions has a strong influence in increasing the confidence of civil servants in providing cash endowments. However, trust in waqf institutions may diminish due to low accountability and poor governance of cash waqf institutions. The trust of civil servants in cash waqf institutions in the future will increase their commitment to waqf.

• Journal of Digital Convergence
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• v.12 no.12
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• pp.303-311
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• 2014

The accountability of cloud service which provides the cloud users with accountable services applies various technologies such as the compliance of service policy, monitoring and auditing, logging, and others. It ultimately intends to provide trustworthy cloud service by determining who is accountable for various problems happened during data processing and service offering. In this paper, we propose a cloud ecosystem formed from the chain of content and DRM Cloud service in order to offer secure and trust DRM cloud service when providing high value-added content service. Besides this, we analyse the requirements of cloud services for content owners and users and then propose some logging information to be recorded for trace of accountability and a structure of tool for monitoring.

• The Korean Journal of Archival Studies
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• no.73
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• pp.81-123
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• 2022

NGOs(Non-Governmental Organizations) are organization based on the 'voluntary participation' of citizens. Citizens' participation and support are essential for the existence and sustainable growth of the organization. The records of NGOs are produced, received, collected, and left behind in the course of their activities. Systematically managed records are used as information for business performance to increase operational efficiency. In addition, it plays a role in proving the legitimacy of the group and its activities to internal and external stakeholders of the NGO, such as whether the group's activities were performed legally and whether the group is actually working to realize the goal it stands for. Therefore record management of NGOs is required to improve accountability. In other words, NGOs can be gain the trust of civil society based on accountability through records and secure internal and external resources necessary for the existence of the group. In this study, after confirming the general record management status of NGOs in Busan, improvement measures were examined in terms of record management in order to increase the accountability of NGOs.

• Journal of Medicine and Life Science
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• v.20 no.1
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• pp.15-20
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• 2023

Medical schools realize their social accountability in cultivating future doctors as decision-makers of medical care in the future society as an axis of society and carrying out communication, research, and medical service (medical care). This study summarized the social accountability status of eight medical schools in Korea, including the characteristics, activities, and programs in the sociocultural context. The data from the self-evaluation research reports of eight medical schools were classified and organized according to education, research, and medical care services. The medical schools offer related subjects, community service activities, and clinical practice, allowing active participation in local health promotion and disease prevention. Community health information research was conducted considering the difference between the local natural environment in which the medical school is located and the frequency of diseases. Medical schools and hospitals collaborated to conduct domestic and foreign health education volunteer activities. Social accountability must be prioritized, considering the importance of medical schools' functions and roles in a high knowledge-information society. Both doctors' medical capacity and competence to actively participate in developing medical care and health policies for the community should be strengthened.

• Journal of Information Science Theory and Practice
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• v.11 no.3
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• pp.16-28
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• 2023

Record management, especially in schools as an institution's information centre, needs serious attention from government agencies. Under record management policy, there needs to be practical guidance on record management specific to schools. This paper aims to construct a record management model based on the Eight Indonesian Education Standards to support school accountability in Indonesia. The urgency of this paper in filling the gap in the Electronic Record Management System (ERMS) role is primarily to support school accountability. It is important to include educational laws and regulations in Indonesia to be a foundation in archive management, including preparing the ERMS. This study aims to develop a model of record management in schools. The final stage in this research is to find the final model. The final model is a model that experts and practitioners have validated. A total of 30 records managers were selected for the interviews. Furthermore, the trial was carried out in 30 senior high schools. The research sampling consisted of representatives of archive managers at selected schools from five islands in Indonesia (Kalimantan, Java, Papua, Sumatra, and Sulawesi). Our research findings show that conceptual models meet valid criteria and significantly impact archivist performance in better schools. The practical implication is that the archival management model based on national education standards policies contributes to practical archives and records management to support school accountability.