Purpose: This study aims to analyse the level of public trust in village officials in the management of village funds, focusing on personal and relational aspects. Methodology/ Approach: The research uses a quantitative method with a population of all residents of Village X aged 17 years and above, and a sample of 112 people selected through random sampling. Data were collected using a trust scale that had been tested for validity and reliability. Results: The regression analysis results show that benevolence (? = 0,401) and competence (? = 0,335) from the personal quality aspect have a significant effect on trust, contributing 42.5%. However, integrity did not show a significant effect. From the relational quality aspect, only closeness was significant (p<0.05), while support and reciprocity had no effect. Limitations: This study has limitations in developing the concepts of integrity, support, and reciprocity effectively, and has not yet comprehensively explored other factors such as transparency and accountability. The generalization of the study's results is also limited due to the sample size, which is not large enough or representative. Contribution: This study concludes that the personal and relational qualities of village officials play an important role in building public trust, but the integrity and support of village officials need improvement for more transparent and accountable village fund management.

Purpose: This study aims to analyze the trend of social media utilization as a strategic effort to develop Micro, Small, and Medium Enterprises (MSMEs) in the Silampari Sports Park (TOS) in Lubuklinggau City. Methodology/approach: This study used a descriptive qualitative approach with 80 MSME samples from the TOS area. Data were collected through interviews, observations, and questionnaires to explore the use of social media, marketing strategies, and economic impact. Results/findings: The results indicate that 67.5% of MSMEs use social media for digital marketing, mainly Instagram (42%), Facebook (35%), and TikTok (22%). Social media marketing led to an average sales increase of 45.3%, particularly in the culinary and fashion sectors. Conclusion: Social media boosts MSME performance in TOS Lubuklinggau with a 45.3% sales increase, especially in culinary and fashion. This study reveals the potential of digital marketing and the need for wider adoption and stakeholder support. Limitations: This study is limited by its specific sample, potential qualitative bias, and focus on MSMEs that already use social media. Contribution: This study offers a model and practical recommendations to support MSME digital marketing and accelerate local business digital transformation.

Purpose: This study aims to conduct a bibliometric mapping of Google Scholar-indexed literature over the last eight years (2016–2024) related to the fraud pentagon theory and its application in analyzing fraudulent financial statements in Indonesia. Methodology/approach: This research employs a quantitative approach using a literature study design. Data were obtained using the Publish or Perish software, resulting in 347 relevant articles. These were further analyzed using the VOSviewer tool to visualize trends, clusters, and keyword frequencies in the existing literature. Results/findings: The findings indicate a significant growth in the number of publications on fraud pentagon theory, particularly in 2021 (65 articles) and 2022 (72 articles). Network visualization using VOSviewer shows five primary research clusters. Frequently used keywords include “Pentagon,” “Financial Statements,” and “Indonesia Stock Exchange,” reflecting mainstream research interests. In contrast, emerging topics such as “F-Score Model” and “Determinants” appear less frequently, highlighting research gaps. Influential factors commonly discussed include pressure, financial stability, and internal business conditions as key triggers of financial statement fraud. Conclusion: This bibliometric analysis confirms the central role of fraud pentagon theory in the Indonesian academic discourse on financial fraud. It also identifies underexplored areas that deserve more attention from future researchers, particularly quantitative indicators like the F-Score Model. Limitations: The study is limited to 347 articles deemed relevant from an initial pool of 450; 103 were excluded due to being non-academic (e.g., theses, reviews). Contribution: This research highlights gaps and future directions for forensic accounting studies, encouraging deeper exploration into predictive fraud detection models and underrepresented variables.