The utilization of the Village Fund budget has resulted in many improvements in facilities and infrastructure for rural areas. Still, we cannot deny there is a misuse of the funding in some village governments. In this study, we aimed to understand how fraud occurs in village government institutions because there is a patron-client relationship in a bureaucratic environment. This research is an ethnographic study using data collection methods in the form of field observations, documenting files that have relevance for research, and in-depth interviews with informants by applying the snowball technique to obtain informants. The field findings show that the social relations between the political sponsor (patron) and the head of the village government (the client) make the internal control system that regulates financial procedures not run properly. In the end, it opens opportunities for the patrons to misuse the village budget. Fraud behavior is not limited to causing economic losses but also has implications for damaging the social joints of village community life. This research offers a village government monitoring model expected to help district governments develop a monitoring system.

The transformation of public universities into legal entities is hope; the quality of education can improve. The change in status to a legal entity makes the public interest to public universities increasing. This situation makes universities implement good university governance. In line with this explanation, this study seeks to examine the readiness of public universities to transform into legal entities and their strategic role in improving the quality of education through the application of good governance. Research methodology uses a qualitative approach of interpretive type. The study used primary data obtained from in-depth interviews and secondary data derived from the higher education database. This study found that good university governance in public universities legal entities successfully improved the quality of education. There are several public universities of legal entities included in the world ranking; meaning the achievement of educational indicators has met the qualifications of international standards.

Penelitian ini dilaksanakan untuk menguji adanya pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), dan Intellectual capital terhadap nilai perusahaan perkebunan kelapa sawit yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018- 2022. Jenis data penelitian adalah data sekunder yang diperoleh melalui website resmi BEI dan website resmi masing-masing perusahaan. Sampel yang digunakan dalam penelitian adalah perusahaan perkebunan kelapa sawit yang ditentukan melalui purposive sampling. Analisis yang digunakan dalam menguji pengaruh antar variabel penelitian adalah regresi linier berganda. Hasil penelitian ini menyatakan bahwa CSR berpengaruh positif terhadap nilai perusahaan, GCG tidak berpengaruh terhadap nilai perusahaan, dan Intellectual capital berpengaruh negatif terhadap nilai perusahaan.

The purpose of this study is to explain how the strategies and challenges of corporate social responsibility lead to the industrial revolution 4.0. Method Used. The method used is descriptive qualitative method. Researchers analyze existing issues related to corporate social responsibility in the face of the industrial revolution 4.0, then formulate existing problems, and look for strategies to solve problems and explain the challenges faced. Results. The key to the industrial revolution 4.0 is Human Resources and technological innovation, then the right strategy to deal with it, the Social Responsibility of the Community must give a large portion of these two things in its CSR program, while the challenges faced are social problems, that will occur public unrest due to the reduction in labor because it was replaced by machines, computers and robots. Therefore the CSR program must pay attention to this in the future. Discussion. Industrial Revolution 4.0 is talking about information systems and computers that are built with wireless structure systems. Two things that need to be focused on are Human Resources and Technological Innovation, to build these two things, the role of CSR is also very important to lead to the industrial revolution 4.0.