This study explores the accountability mechanisms in Indonesia's Village Fund Direct Cash Assistance (BLTDD) programme during COVID-19, combining New Institutional Sociology theory with Behn (2001) accountability framework. Through qualitative analysis of four case studies in West Java, findings reveal strong financial accountability but significant shortcomings in fairness and performance. Coercive pressures from government regulations primarily drive accountability, with minimal influence from mimetic and normative pressures. The study recommends enhancing fairness and performance accountability through equitable distribution, performance metrics, and refined regulations, alongside fostering best practices, professional development, and broader stakeholder involvement to improve overall accountability.

The Trust Doctrine governs the fiduciary relationship between the state and indigenous peoples, in which the state acts as a trustee for the benefit of its indigenous peoples. However, many states have failed to fulfil their duty and have acted oppressively towards the indigenous peoples. This study critically examines the background and origins of the Trust Doctrine from the United States, its practical application in the state-indigenous relationship, and the efforts made towards a positive translation of the doctrine. In addition, the study explores the impact of a positive implementation of the Trust Doctrine in Malaysia and on the international stage, particularly in the context of the United Nations Declaration on the Rights of Indigenous Peoples (UNDRIP). By analysing the Trust Doctrine's origins, application, and impact, this study highlights the challenges and opportunities for the rights of indigenous peoples (Orang Asli) in Malaysia and beyond. The study emphasises the significance of transforming the Trust Doctrine into a meaningful tool for promoting and protecting the rights of indigenous peoples, while also recognising its potential for environmental protection. Ultimately, this study contributes to the ongoing global discussion on the rights of indigenous peoples and the need for more effective state-indigenous relations. The research methodology employed in this study involves a doctrinal legal research approach and utilises the content analysis method to gather perspectives from the international context and apply them to the Malaysian context.

Business organisation’s solvency status might shift to insolvency, thereby granting creditors the power to distribute assets of the debtor. For corporate entities governed by the Companies Act 2016, the statute offers various comprehensive corporate rescue mechanisms, such as Scheme of Arrangement (SA), Corporate Voluntary Agreement (CVA), and Judicial Management (JM), to help companies survive. However, there is no such rescue mechanism for co-operative society under the Co-operative Societies Act 1993. The absence of any similar mechanism has increased the vulnerability of co-operative societies in Malaysia when they are in a state of indebtedness. This article aims to explore the possibility of introducing a rescue mechanism for co-operative societies from being liquidated to promote their viability in Malaysia. This article employed a qualitative legal research method. Relevant legal documents, including textbooks, statutes and case law, were analysed using the content analysis approach. It is submitted that proposing corporate rescue mechanisms for co-operative societies in Malaysia falls under the principle of public interest. The implementation of these new rescue mechanisms is expected to enhance the appeal of co-operative societies in Malaysia to potential investors and enable them to remain competitive in the marketplace.

HRMARS is well established journal publisher based in Pakistan. It is publishing prominent journals in social sciences since 2011.