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The Society 5.0 era requires younger generations to develop strong digital literacy skills, not only in terms of technical technology use but also in understanding digital business administration and legal compliance. This community service program aims to enhance digital accounting literacy among students at MAN 3 Bekasi through training on accounting software and guidance on online registration of the Taxpayer Identification Number (NPWP). The activity was conducted using several methods, including material delivery, live demonstrations, independent practice, and evaluation using pre-test and post-test assessments. The results show a significant increase in participants’ knowledge, with an average improvement of 89.75% after attending the workshop. Furthermore, evaluation feedback indicates that participants expressed a very positive response toward the activity in terms of relevance, content delivery, and implementation process. Therefore, this program successfully contributed to improving students’ readiness to face digital transformation in the fields of accounting and tax administration

Local governments in Indonesia rely significantly on local tax revenues to strengthen fiscal independence and sustain regional development. Among these revenue sources, the Motor Vehicle Tax (PKB) and the Motor Vehicle Transfer Fee (BBNKB) play a vital role in shaping regional fiscal capacity. This study explores how both taxes contribute to the Regional Own-Source Revenue (PAD) of Central Java Province during the 2020–2024 period. Drawing on quantitative analysis and secondary data from the Central Java Regional Revenue Agency (Bapenda), the research assesses the effectiveness and contribution of PKB and BBNKB in supporting local fiscal performance. The results show that PKB consistently exerts a positive, meaningful influence on PAD, underscoring its central role in sustaining the province’s fiscal strength. In contrast, BBNKB demonstrates a weaker, less stable impact, primarily driven by changes in vehicle ownership trends and administrative challenges. When considered together, both tax instruments contribute to enhancing local fiscal capacity, although the reliance on PKB remains predominant. These findings underscore the importance of modernizing regional tax administration, particularly through digital innovation, transparent reporting systems, and community-based compliance strategies. Strengthening these mechanisms is essential to building a more resilient and autonomous fiscal framework, especially in the context of post-pandemic economic recovery and long-term regional development planning

This article provides a comprehensive examination of the application of the lex loci celebrationis principle in the execution of notarial deeds involving foreign legal subjects within the Indonesian legal system. The principle affirms that any authentic deed executed in Indonesia must comply with national legal requirements, regardless of the parties’ nationality or the existence of transnational legal relations. Through normative legal research employing statutory, conceptual, comparative, and case-study approaches, this article elucidates how the lex loci celebrationis principle interacts with private international law, particularly in relation to the legal capacity of foreign nationals, the use of foreign documents, and the limits of jurisdiction. The analysis reviews the Law on Notarial Office, the Indonesian Civil Code, population administration regulations, as well as doctrinal developments and jurisprudence pertaining to international legal acts. The findings indicate that although the substantive aspects of an agreement may refer to foreign law through lex voluntatis, the formal validity of a notarial deed remains entirely governed by Indonesian law. These findings underscore the need to enhance the competence of notaries in understanding the dynamics of private international law and highlight the importance of harmonizing national regulations with the principles of private international law to ensure legal certainty in cross-border transactions.

The development of information technology has produced a significant transformation in election administration mechanisms, including within the City of Palangka Raya. The digitalization of various services and information systems requires the General Elections Commission (KPU) to enhance transparency while simultaneously ensuring the security of voter data and election results. This study aims to examine the key challenges faced by the Palangka Raya KPU in balancing the need for information openness with data protection in the digital era. The research employs a qualitative descriptive method through literature review, direct observation, and structured interviews with KPU staff, election supervisors, and relevant stakeholders. The findings indicate that digitalization improves the effectiveness of public information dissemination, including through the use of Sidalih and Sirekap, yet it also introduces vulnerabilities such as potential voter data breaches, cyberattacks, and the spread of disinformation through social media. Moreover, limitations in human resources with technological expertise serve as constraints in optimizing digital security. Conversely, the implementation of data security standards and improvements in voter digital literacy contribute to strengthening public trust in the election process. Thus, the Palangka Raya KPU needs to reinforce cybersecurity infrastructure, enhance internal technical capacity, and broaden public education programs to safeguard electoral integrity amid increasing transparency demands and digital risks. Collaboration among government, academia, and the community is a strategic element in maintaining the quality of democracy in the digital era.

The transfer of hajj quotas for deceased pilgrims is a legal and social issue that is relevant to the dynamics of the implementation of the hajj in Indonesia. This phenomenon arises as a consequence of the long waiting list for the departure of pilgrims, which causes many prospective pilgrims to die before having the opportunity to perform the worship. From the perspective of Islamic law, the hajj is personal (fard 'ain) and attached to individuals who have met the requirements of istitha'ah. However, in the context of state administration, the right to portion Hajj is seen as an administrative right that can be transferred to certain heirs in a regulatory manner. This study aims to examine the legal basis for the assignment of hajj quota based on the principles of sharia maqashid and review its implementation in the socio-anthropological context of the Indonesian Muslim community. The research method used is normative law with a conceptual and sociological approach, through the analysis of laws and regulations and developing social practices. The results of the study show that the transfer of the hajj quota does not contradict sharia principles as long as it brings benefits, guarantees justice, and avoids potential abuse. Socially, this policy reflects respect for the deceased's worship intentions, strengthens kinship values, and shows the adaptation of Islamic law in responding to the needs of contemporary Indonesian Muslim society.

The administration of population services in Rumbai Timur District continues to face challenges following the regional expansion that required residents to update their civil documents. The SIPENDUDUK website was introduced to simplify digital submissions; however, its implementation has not been fully effective. A portion of the community, particularly older adults and individuals with low digital literacy, still struggles to navigate service flows and upload required documents. This study aims to evaluate the service quality of the SIPENDUDUK website in improving the effectiveness of civil administration services. A descriptive qualitative method was employed through observations and interviews with officers and service users. The findings indicate that although the website has facilitated administrative processes, its accessibility has not yet reached all user groups due to varying technological capabilities. The system shows adequate efficiency and stability, although several technical issues remain. Service security is maintained through controlled access and a simplified interface. User support is provided through direct assistance from the local office, including manual guidance and mobile outreach services. These results highlight that the success of digital services depends not only on system quality but also on user readiness. This evaluation is expected to contribute to improving the effectiveness, inclusiveness, and overall quality of population administration services in Rumbai Timur District.

This study provides a comprehensive analysis of the performance of the Travel Document Section at Tanjung Perak Immigration Office within the framework of Public Administration. Employing a qualitative, case-study approach, the research investigates the efficiency, effectiveness, and quality of immigration services, emphasising the application of New Public Management (NPM) principles and Good Governance practices. The findings reveal that while technological innovations such as digital systems (M-Passport and SIMKIM) have successfully improved operational efficiency and reduced physical queues, challenges persist regarding procedural transparency, accountability, and system reliability. Human errors and inconsistent discretion in handling complex documents highlight the need for enhanced capacity building and resource allocation. Moreover, issues of bureaucratic transparency and integrity undermine public trust, underscoring the importance of strengthening internal controls and communication strategies. The study also underscores that service quality is multidimensional, encompassing physical facilities, interpersonal professionalism, and procedural clarity, all of which influence public satisfaction. Despite improvements, the gap between technological efficiency and service effectiveness suggests that further efforts are needed to integrate digital innovations with robust procedural protocols. The research concludes that sustainable performance improvement requires a balanced focus on technological, human, and systemic factors, fostering a culture of transparency, accountability, and continuous development. These insights offer valuable policy recommendations to enhance the robustness and responsiveness of immigration services, ultimately strengthening the legitimacy and trust of government institutions in delivering public services.

This research aims to analyse the implementation of digital innovation in passport services at the Class I Immigration Office Tanjung Perak as part of bureaucratic reform and Good Governance initiatives. The study employed a qualitative case study approach, involving in-depth interviews, participatory observation, and document analysis, to assess the successes and challenges of digital systems such as SIMKIM and M-Paspor. The findings reveal that digital innovation has successfully improved operational efficiency and generally provided transparency into costs and application status, whilst reducing queuing times and increasing service speed, thereby enhancing public satisfaction and trust in immigration services. However, the innovation has not fully addressed structural and cultural bureaucratic barriers, as field officers tend to become passive when systems experience errors or delays, struggling to provide detailed explanations about issues, which results in information ambiguity and potentially undermines procedural transparency and performance accountability principles. The study concludes that bureaucratic reform in the immigration sector requires internal cultural updates and enhanced human resource competencies to support comprehensive transparency and accountability. Digital infrastructure instability and officers' discretionary authority significantly influence the effectiveness of digital innovation. Whilst digital innovation offers substantial benefits in efficiency and transparency, its success depends heavily on strengthening systems, improving human resource skills, and fostering organisational cultural change, with continuous efforts essential for achieving effective, transparent, and accountable public service.

This study aims to examine the development of Islam during the Umayyad Dynasty as one of the important periods in the history of Islamic civilization. The main focus of the discussion is directed at the process of the emergence of Muawiyah ibn Abi Sufyan as the first caliph of the Umayyad Dynasty and his efforts to establish dynastic power after the Islamic Civil War (Fitnah Kubra). The Umayyad Dynasty played a strategic role in the transformation of the Islamic government system from an elective caliphate to a hereditary monarchy, while simultaneously expanding the territory of Islam to various regions. This study uses a literature review method with a historiographic approach, namely examining and analyzing relevant classical and modern historical sources. The results show that during the Umayyad Dynasty, Islam experienced significant developments in the aspects of politics, government administration, military, and culture. However, internal political dynamics, conflicts over the legitimacy of power, and dissatisfaction of certain groups also contributed to weakening the stability of the dynasty. This study also describes the process of decline of the Umayyad Dynasty until its eventual collapse and replacement by the Abbasid Dynasty.

BUMDes Raharja, as a village-owned economic institution, plays a strategic role in supporting local economic growth. However, preliminary assessments indicate several weaknesses in organizational governance and financial administration, particularly concerning record-keeping discipline, understanding of village financial management standards, and utilization of supporting operational documents. This community assistance research aims to strengthen institutional governance and enhance financial administrative capacity within BUMDes Raharja to ensure greater transparency, accountability, and compliance with village financial management principles. The study employs a participatory action research (PAR) approach through three main stages: (1) situation analysis and problem mapping, (2) implementation of assistance through training, technical support, and development of financial administrative instruments, and (3) evaluation through observation, document analysis, and interviews. The results show improved understanding among BUMDes administrators regarding financial administration procedures, the development of more systematic financial recording formats, and strengthened commitment to implementing more orderly and professional governance. Overall, the assistance program has had a positive impact on enhancing the managerial capacity of BUMDes Raharja as a sustainable village economic institution.

Digital transformation has emerged as a major catalyst for reform in contemporary public administration, reshaping how governments design, deliver, and evaluate public services. This literature review synthesizes key findings from international studies to map the dynamics of technological innovation and bureaucratic adaptation in the era of digital government. The results demonstrate that technologies such as artificial intelligence, blockchain, cloud computing, and the Internet of Things accelerate administrative processes, enhance accuracy, reduce service costs, and strengthen transparency and accountability. However, the review also emphasizes that technological advancement alone is insufficient; the success of digital transformation depends on the capacity of public institutions to reorganize work structures, build digital competencies, and shift bureaucratic culture toward more adaptive and collaborative practices. Furthermore, digital participation platforms have expanded opportunities for citizen engagement, yet persistent digital divides—driven by socio-demographic disparities and unequal access to infrastructure—pose significant challenges to inclusive participation. The literature also reveals recurring barriers related to infrastructure readiness, cybersecurity, resistance to change, and limited digital literacy among public employees. Cross-country evidence from Turkey, Singapore, Italy, Iran, and the UAE shows similar transformation patterns, highlighting bureaucratic adaptation as a mediating factor between technological innovation and governance outcomes. Overall, this review offers an integrated conceptual understanding of digital transformation in public services and underscores the need for holistic strategies that combine technological investment, organizational reform, and inclusive governance to ensure sustainable and equitable digitalization.

This study was motivated by the need for madrasahs to adapt to technological developments, particularly in document management, which was previously done manually. The purpose of this study was to describe the role of administration in digital archive management at MTsN 3 Jember, identify the obstacles that arose, and explain the efforts made to overcome these obstacles. The research used a descriptive qualitative approach with data collection through interviews, observation, and documentation. The results showed that administration played an important role as the main manager of digital documents through the use of applications such as SIMPEG, TTE, and SAKTI, as well as the use of cloud-based storage to maintain the security and ease of access to archives. The obstacles faced include the limited digital capabilities of employees, technical disruptions to applications, and suboptimal technological infrastructure. However, various efforts have been made, including performing regular backups, improving the organization of digital documents, and enhancing staff capabilities through independent learning. This study confirms that the success of digital archive management requires synergy between human resource readiness, technological support, and managerial policies that support the transformation of madrasah administration.

This study examines the legal protection of children born from Toba Batak customary marriages that are not officially registered by the state. In Toba Batak customary law, a marriage is considered valid after all traditional ceremonies have been carried out, so that the child is recognized by the father's clan and social status within the customary community. However, state law requires marriage registration to ensure the certainty of the parents' legal status and the fulfillment of the child's civil rights. The absence of marriage registration has legal consequences in the form of limited recognition of the civil relationship between the child and the father, which impacts identity registration, access to public administration services, and the fulfillment of inheritance rights. This study uses a normative juridical method with analytical descriptive specifications through a review of laws and regulations, legal literature, and court decisions. The results show that preventive legal protection is realized through marriage registration to guarantee the child's right to identity. Meanwhile, repressive legal protection can be achieved through court decisions supported by valid evidence to confirm the child's legal status and ensure the fulfillment of their basic rights.

Financial management and administration have an important role in maintaining the sustainability and quality of educational institutions. Effective financial management is one of the indicators of good institutional governance and has a direct effect on the quality of educational services. This study aims to analyze the implementation of financial management and administration in MTs Muhammadiyah 3 Al-Furqon Banjarmasin. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, direct observations, and documentation studies. The results of the study show that the financial management of madrasah has been carried out systematically and transparently with a clear division of duties between the head of the madrasah, the treasurer, and the school committee. The use of the Madrasah Activity Plan and Budget (RKAM) digital application has been proven to increase efficiency, accuracy, and administrative order in financial reporting. However, there are still several obstacles, such as delays in the disbursement of School Operational Assistance (BOS) funds and limited internet networks. Good cooperation between madrassas and foundations also plays a role in maintaining the sustainability of educational programs. Overall, the madrasah financial system reflects the principles of transparency, accountability, and professionalism in the management of education finances.

One of Indonesia’s key strategies for generating foreign exchange is the development of Tourism Villages. A Tourism Village refers to a rural area that is utilized as a recreational destination due to its natural beauty, cultural uniqueness, and local attractions that appeal to tourists. The development of Tourism Villages inevitably involves the Village Government as the main authority in village administration. Tourism Village development is an integral part of community empowerment, as it encourages local residents to actively participate in village development activities. Through effective empowerment programs, the Village Government can enhance community capacity, increase economic opportunities, and strengthen local potential in a sustainable manner. This study employs a qualitative research approach. The qualitative research process involves several important stages, including formulating research questions, applying appropriate research procedures, collecting specific data from participants, analyzing data inductively from particular themes to broader patterns, and interpreting the meaning of the findings. Using this approach, the study reveals that the role of the Village Government is crucial in planning, managing, and supporting Tourism Village development. Strong leadership, community involvement, and strategic empowerment initiatives are essential factors in ensuring the successful and sustainable development of Tourism Villages in Indonesia.

This study aims to determine and analyze the Quality of Public Services in Making Birth Certificates at the Population and Civil Registration Office of Gorontalo City. Viewed from the aspects: (1) Tangible (Physical Evidence), (2) Reliability (Reliability), (3) Responsiveness (Responsiveness), (4) Assurance (Guarantee), (5) Empathy (Empathy). This research method uses a Qualitative Approach with a Descriptive type. Data collection techniques used in this study are observation, interviews, and documentation. The results of the study indicate that in general the quality of public services in making birth certificates at the Population and Civil Registration Office of Gorontalo City has been running well, although there are still some obstacles. In the Tangible dimension, the infrastructure is adequate but still needs to be updated on technological devices. In the Reliability dimension, the service has followed the established procedures and completion times, although sometimes hampered by system disruptions. The Responsiveness dimension shows that employees are quite responsive in responding to community needs, but need to increase effectiveness when queues are high. In the Assurance dimension, employees are competent and maintain data security, supported by technical training in population administration management. Meanwhile, in the Empathy dimension, employees are friendly and caring, although individual attention to the public is reduced during peak hours.

Anxiety is an emotional response that children often experience when facing medical procedures, including circumcision. Unresolved anxiety can have a negative impact, such as increasing pain, disrupting the process of action, and causing trauma. Non-pharmacological efforts such as audiovisual administration and puzzle game therapy can be used to reduce anxiety. This study aims to analyze the difference in anxiety levels in pre-circumcision children between audiovisual giving and puzzle games at Pondok Khitan, Bancang Village, Tahulu Village. Research design using quantitative with post test design only design. The research population is pre-circumcision children at Pondok Khitan, Bancang Hamlet, Tahulu Village with a sample of 40 respondents taken with the purposive sampling technique. Consists of 20 children of the Audiovisual group and 20 children of the Puzzle Game Group. The research instrument is in the form of a child anxiety questionnaire. The research results were analyzed using the Mann-Whitney test with a significance level of α = <0,05 with an Asymp value. Sig. (2-tailed) = 0.029 < 0.05. the mean rank value of the Audiovisual group of 24.23 and the Puzzle Game group of 16.77 shows that the Puzzle Game is more effective in minimizing anxiety in pre-circumcision children which means H1 is accepted. The discovery of meaningful differences between Audiovisual and Puzzle Games towards anxiety so that the technique can be used as an interactive educational medium.

This service activity was carried out in the Domestic Trade Sector, Central Java Provincial Industry and Trade Office with the aim of supporting the data collection process and updating the prices of basic necessities. This activity focuses on providing accurate and up-to-date price data as the basis for making price stabilization policies by local governments. The implementation of activities includes observation of the internal data collection system, daily price data input, data validation, and preparation of price development reports. In addition, the service team also coordinates with field officers and market managers to ensure the completeness of information and consistency of the data received. The technical assistance process related to the use of data collection application tools is also carried out to improve the competence of apparatus in managing information more effectively. The results of the activity show that systematic data updates are able to improve administrative efficiency, database accuracy, and support decision-making processes related to regional economic stability. Furthermore, the availability of more reliable price data allows local governments to detect potential price fluctuations early and formulate more timely and targeted intervention steps.

This study discusses the relationship between administrative discretion and public service quality within the framework of street-level bureaucracy theory. In public administration practice, implementing officials are often faced with tensions between compliance with formal rules and the dynamic needs of the community. These conditions make discretion an important instrument for adjusting policies to the realities on the ground. This study uses a literature review of various studies from 2010 to 2025 to identify patterns, dynamics, and implications of the use of discretion by implementing bureaucrats. The results of the study show that discretion allows the bureaucracy to be more adaptive, empathetic, and responsive to citizens' needs. However, without strong oversight and administrative ethics, discretion can lead to bias, injustice, and opportunities for abuse of authority. Factors such as public service motivation, professional competence, organizational culture, and political pressure have a significant influence on how discretion is applied. Thus, improving the quality of public services requires a balance between administrative control and professional trust through accountability systems, ethical oversight, and adaptive but law-based policies.

This community engagement program aims to analyze and strengthen institutional synergy among the Special Crimes Division, the Civil and Administrative Affairs Division, and the Intelligence Division of the Palangka Raya District Prosecutor’s Office through a community-organizing framework and participatory collaboration. The initiative stems from a strategic need to optimize coordination, enhance the effectiveness of law enforcement, and foster the development of an integrated work pattern that is responsive to the complexities of contemporary legal issues. Using the participatory action research (PAR) method, the program was implemented through participatory assessments, thematic discussions, field observations, case simulations, and the strengthening of legal administration, all of which collectively contributed to substantial improvements in analytical capacity, professionalism, and cross-divisional communication patterns. The findings indicate that synergy across divisions not only enhances the technical efficiency of case handling but also generates institutional social change through the establishment of new work routines, the emergence of local leaders, and the strengthening of internal social capital. Theoretically, these outcomes reinforce perspectives from collaborative governance, organizational learning, and institutional change, which emphasize that institutional transformation can only be achieved through functional integration, knowledge exchange, and the cultivation of a collaborative institutional culture. This program recommends the institutionalization of coordination procedures, the utilization of information technology as a tool for data integration, and the implementation of continuous synergistic training to sustain the changes achieved. Consequently, this engagement contributes both empirically and conceptually to the development of an adaptive, integrated law enforcement model aimed at improving the quality of public service delivery.