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Efficient budget management in the public sector requires reliable and relevant information. In this context, management accounting plays a crucial role not only as a financial recording tool but also as a support system for planning, controlling, and evaluating organizational performance. This article explores how management accounting can be implemented to help government institutions and non-profit organizations use public resources effectively. The study uses a descriptive qualitative approach by reviewing relevant academic literature. Findings indicate that a well implemented accounting system can enhance transparency, improve accountability, and reduce waste as well as the risk of budget misuse. Moreover, the financial and non-financial information it provides supports data-driven decision-making processes. Successful application of management accounting depends on strong leadership commitment, competent human resources, and the adoption of good governance principles. Therefore, management accounting serves not only as an administrative necessity but also as a foundational tool for delivering high-quality and trustworthy public services.

This study aims to evaluate the performance of administrative services in Mojoroto District, Kediri City based on the 2024 Public Satisfaction Index (IKM) Survey. Based on the survey results, all performance indicators showed very good results, with an aggregate IKM score reaching 93.12. The assessment of service quality includes employee competence, infrastructure, and service innovations such as online systems and mobile services. In addition, the timeliness of administrative processing, service effectiveness, and employee independence and work commitment were also recorded as optimal. The public gave a positive assessment of administrative services, exceeding their expectations according to the Expectancy Disconfirmation Theory (Oliver, 1980). However, there are obstacles such as disruptions to the information system, fluctuations in requests, and lack of document readiness from the public. This study contributes to improving the quality of public services, with recommendations for strengthening the IT system, managing fluctuations in requests, and increasing public awareness of the required documents. These findings are expected to be a model for effective and responsive public administration services for other sub-districts in Kediri City.

The adoption of Hospital Information Systems (HIS) is a crucial step toward improving healthcare service delivery, especially in public hospitals in developing countries. RSUD Prof. Dr. H. Aloei Saboe, a referral hospital in Gorontalo, Indonesia, has implemented the SIMRS Khanza system to digitize inpatient registration and medical documentation. However, limited evaluation has been conducted to assess its effectiveness beyond technical performance. This study aims to evaluate the implementation of SIMRS Khanza using the Human-Organization-Technology Fit (HOT-Fit) framework, which examines the alignment between users, institutional support, and system quality. A qualitative descriptive method was employed, involving in-depth interviews, non-participatory observations, and document reviews with eight informants, including medical record officers, system coordinators, and hospital management. The findings reveal that although most users reported improved efficiency and satisfaction, several issues persist: incomplete training, limited adherence to SOPs, and system performance lags during peak hours. Organizational support was present but inconsistent, and documentation policies lacked specificity for digital contexts. Technologically, the system demonstrated stable output, but responsiveness and integration require enhancement. The synthesis of findings suggests that success in HIS implementation is contingent upon not only system reliability but also continuous user engagement, structured training, and dynamic policy support. Therefore, a holistic strategy integrating human, organizational, and technological components is essential to optimize SIMRS performance and sustainability.

This research was conducted to determine the quality of e-identity card (e-KTP) making services provided by UPTD Administrative Services Subdistrict Government Baki Regency, which is measured through several indicators of service quality, namely: direct evidence, reliability, responsiveness, assurance, empathy, and communication. In addition, this research was also conducted to determine the constraining factors of the quality of e-KTP services which can be seen from the facilities and infrastructure, service procedures, and the ability of employees. This study uses a qualitative descriptive approach with data collection obtained from observations and interviews. The results of this study indicate that the quality of service for making e-KTP in UPTD Baki Subdistrict has been maximized which can be seen from the guarantee of definite completion, adequate facilities and infrastructure, good attention and response from employees, high employee responsiveness and being able to provide reliable information. Researchers suggest that the UPTD Baki Subdistrict further improve the performance of its employees by conducting training for employees, adding facilities and infrastructure and also clarifying information about service procedures.

This study investigates the impact of cashless payment technologies, specifically e-toll and Garda Total Objek (GTO), on customer satisfaction and travel efficiency on the Tangerang-Merak Toll Road. The research demonstrates that the implementation of these technologies significantly enhances travel time efficiency and overall user satisfaction, providing a more seamless and convenient toll payment experience. Despite these positive outcomes, the study identifies several technical challenges that hinder optimal performance. Notably, there is an 18% transaction failure rate, primarily caused by malfunctions in card reader devices and server disruptions, which negatively affect the customer experience. In addition to technological reliability, the quality of service delivered by field staff and the degree of customer loyalty emerge as critical factors influencing sustained use of the digital payment system and overall satisfaction levels.The study underscores the importance of time efficiency and customer loyalty as key drivers for improving service quality and encouraging the widespread adoption of cashless systems. To address these challenges, the study recommends enhancing the reliability of payment devices and network infrastructure through regular maintenance and upgrades. Furthermore, the adoption of Multi-Lane Free Flow (MLFF) technology is suggested to allow toll transactions without stopping, thereby reducing traffic congestion and waiting times at toll plazas. Continuous staff training is essential to improve service response and technical troubleshooting. Additionally, customer loyalty programs offering incentives like discounts and rewards could increase user engagement. The study also emphasizes the need for increased public education on cashless payment systems and their features to minimize resistance and misunderstandings. Finally, ongoing monitoring and evaluation based on user feedback are critical for promptly addressing issues and sustainably improving customer satisfaction.

Regional income is one of the important indicators in assessing the financial performance of local governments, especially in supporting development and public services. Malang City as one of the regions with growing economic dynamics, requires optimal revenue management through the Regional Financial and Asset Management Agency. The purpose of this study is to analyze the structure and trend of local income and evaluate the allocation of regional spending. The method used is quantitative descriptive with data collection through observation of budget realization reports and analysis of revenue trends. The findings of the study indicate a significant increase in local revenue, especially from the hotel, restaurant, and entertainment tax sector, although there are still challenges in managing assets and transfer funds. The implications of the results of this study are expected to contribute to the development of more effective fiscal policies, as well as increasing transparency and accountability in regional financial management in Malang City. This study also provides strategic recommendations for optimizing regional income in the future.

Non-Civil Servant Government Employees (PPNPN) are a vital component in the operational activities of an organization. However, their performance management faces challenges in efficiency and standardization. This scientific paper examines the potential implementation of Google Sites as a platform for PPNPN performance management. The analysis focuses on the existing regulatory framework. The proposed model leverages the integration of Google Sites with Google Forms, Google Sheets, and other supporting applications provided by Google to digitize the performance management cycle, from planning, monitoring, and evaluation (based on indicators such as integrity, discipline, teamwork, communication, and service), to documentation and feedback. The main advantages of this platform include administrative efficiency, increased data transparency and accessibility, centralized data management, potential for consisten process, collaboration, and cost-effectiveness. Nevertheless, its implementation faces significant challenges related to the digital literacy gap among PPNPN with diverse roles, data security and privacy issues in the public sector, the need for robust change management, feature limitations compared to specialized HRIS systems, particularly in the Ministry of Finance where the research object's office is located, and the necessity for adequate supporting infrastructure. This research concludes that Google Sites offers a technically viable solution, but its success highly depends on the organizational and human resource readiness of both the HR managers and the PPNPN themselves.

The purpose of this study is to examine the service quality of PT. Pos Indonesia (Persero), Sukamerindu Branch, Bengkulu City. The method used is descriptive and qualitative, with data collection techniques including observation, interviews, and documentation. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The study assessed several dimensions: tangible evidence, reliability, responsiveness, assurance, empathy, and good corporate governance (GCG), particularly focusing on PT. Pos Indonesia’s ethical adaptation to the local cultural values and its active role in supporting the community’s economic development as part of its corporate social responsibility. The findings indicate that the service quality at the post office is poor. Based on these results, the researcher recommends that the central management of PT. Pos Indonesia (Persero) implement strict regulations regarding excellent service standards for all employees across Indonesia. In addition, the company should provide suggestion boxes and a call center with an accessible telephone number for customers to report poor service. The public is also encouraged to play a more active role in monitoring the performance of this state-owned enterprise (SOE) by submitting complaints to the Ombudsman or through the government reporting platform, lapor.go.id.

This research was used to analyze the performance of public services, especially on the Plavon platform that’s provided by employees at the Sidoarjo Regency of Population and Civil Registration Service. The theory that researchers use takes from Robbins in (Aziz, 2022) which contains five indicators of Work Quality, Quantity, Timeliness, Effectiveness, and Independence. The type of researchers used for this research is descriptive qualitative methods with sources and types pf research data divided into primary data and secondary data through the process of taking activity documentation, employee interview, and observing activities which can then be used to draw conclusions. The findings in this research are in the for of information related to incoming complaints which convey that there are still errors in input made by employees on the Plavon Disdukcapil Sidoarjo platform which that will then be evaluated and given direction, Communication and coordinate are running well, the human resources are inversely proportional to demographic condition in Sidoarjo which results in the fulfillment of services using an overtime system, and then to the implementation of employee discipline supported by performance motivation in the reward & punishment categorization.  

Employee performance in government agencies often gets a red report card from the public. These problems usually arise as a result of employee performance that is considered unsatisfactory to service users such as not being able to explain service procedures, unprofessional time management and lack of providing solutions to problems encountered. The assessment of employee performance as described by Andrew states; Quantity, Quality, Job knowledge and employee skills in carrying out work are one of the assessments of good performance on employees. The level of public satisfaction is influenced by the performance of employees and in this era of bureaucratic reform is very well considered by the government. The government through the Minister of Administrative Reform and Bureaucratic Reform issued Permenpan No.14 of 2017 which explains the guidelines for community satisfaction surveys in public service delivery units. The purpose of this study was to analyze the effect of village employee performance on community satisfaction in Nginden Jangkungan Village, Surabaya. The method used in this research uses quantitative methods. The population used is the people of Nginden Jangkungan Village using a sample based on the slovin formula which obtained the results of 105 respondents. The technique used in analyzing this research is simple linear regression. In processing the respondent's data, the author uses the SPSS version 26 system and produces an answer which states that the performance variable partially and significantly affects community satisfaction in Nginden Jangkungan Village, Surabaya. Then based on the simultaneous test, the performance variable of Nginden Jangkungan Village employees also has a positive and significant effect on community satisfaction. The conclusion of this study is that there is a significant and positive effect of urban village employee performance on community satisfaction. However, it is necessary to pay attention to the officer's ability to manage time management and responsibility because it is slightly lagging behind other statement items.

Performance management plays a central role in improving the effectiveness and efficiency of organizations, both in the public and private sectors. In modern government, the increasing public demand for quality, transparent, and accountable public services has encouraged comprehensive bureaucratic reform. The State Civil Apparatus (ASN) is now positioned as an agent of development that must be adaptive, innovative, and results-oriented. Performance management is no longer just a compliance-based evaluation tool, but rather an integrated strategic approach to drive organizational success on an ongoing basis. In line with Armstrong's (2009) view, the focus of modern performance management lies on developing the capacity of individuals and teams to create optimal contributions to the achievement of organizational goals.

This study aims to obtain an overview of Human Resource Management (HRM) practices at the Fisheries Service of Gorontalo Regency. A descriptive qualitative approach was used in this study, with data collection techniques through interviews, observations, and documentation. The results of the study indicate that planning is carried out through a recruitment process that includes identifying needs, preparing job descriptions, and the orientation process for new employees. In terms of organization, service digitalization is applied to accelerate administration, increasing HR capacity through training, and involving the community in fisheries policies, which have been proven to increase service efficiency by up to 80%. However, implementation has not been optimal due to limited time, resources, communication constraints, and budget constraints. Work supervision involves leaders, supervisory positions, and other relevant parties, with leaders playing a central role in ensuring employee performance. Motivation is provided by providing opportunities for skill development and rewards for performance. Performance evaluations are carried out periodically to measure the achievement of organizational targets and goals. These findings provide important insights into efforts to improve the quality of human resource management in the public service sector.

Office management is a key component in ensuring the effectiveness and efficiency of administrative services in both public and educational institutions. The increasing demands for service speed, accuracy, transparency, and professionalism necessitate an integrated and adaptive office management system. This study aims to explore how office management contributes to enhancing administrative service quality through a library research approach. Data were obtained from academic journals, theses, institutional reports, and theoretical literature. The analysis reveals that effective office management encompasses structured planning, proper document management, digital information systems, and staff competency development, all of which contribute significantly to improved service quality. Moreover, standard operating procedures and the integration of manual and digital systems enhance consistency and service reliability. The study supports the theoretical proposition that office management functions planning, organizing, actuating, and controlling are directly correlated with administrative performance indicators. Practical implications include the urgency of digitizing records, implementing standardized workflows, and continuously training administrative personnel. Limitations of this research lie in its purely conceptual and literature-based nature, thus future studies are recommended to adopt empirical or mixed methods approaches for broader generalizability. These findings reaffirm the importance of repositioning office management from a support function to a strategic pillar in administrative service improvement efforts.

The aim of this research is to determine the implementation of public service accountability and the inhibiting and supporting factors in the implementation of public service accountability in East Towuntu Village, Pasan District. The approach in this research is qualitative descriptive research. This research was chosen because it presents data systematically, factually and accurately regarding the facts in the field. The object of this research is Public Services. This research was conducted at the Towuntu Village Office as an extension of the central government and provider of services to the community. The informants in this research were all Towuntu Village officials, Pasan District. In providing services to the community, the Towuntu Village Government has demonstrated performance accountability/accountability in order to maintain community trust. This is demonstrated by the existence of a flow of accountability starting from the lowest level, namely village officials, to their leaders, namely Old Law. There are several factors that can influence the accountability/accountability process, where these factors originate from within the individual as a Village Apparatus and the environmental influence of Towuntu Village. However, as the experience of Towuntu Village officials increases, the level of understanding of the importance of performance accountability can be increased so that the process of implementing accountability can run well.

The rapid development of the business world has driven increased complexity in competition, particularly in the retail sector which has experienced significant growth in various regions, including Tuban. In this context, the partnership between suppliers and department stores (toserba) becomes a strategic aspect that plays a crucial role in maintaining business continuity, operational efficiency, and customer satisfaction. This study aims to analyze the patterns of relationships between suppliers and department stores in Tuban, as well as to identify factors that support the success of such partnerships and their impact on operational performance and customer satisfaction. Using a qualitative descriptive approach based on library research, data were collected from various secondary sources such as scientific journals, books, and relevant publications. The results indicate that effective partnership relationships are characterized by open communication, high trust and commitment, close collaboration, and adaptation to digital transformation. Furthermore, a solid partnership between suppliers and department stores contributes to improving supply chain efficiency, reducing logistics costs, optimizing inventory management, and enhancing customer satisfaction through product availability and responsive service. This study provides valuable contributions to formulating sustainable collaborative strategies for local retail businesses to face increasingly competitive markets.

The quality of public service is one of the indicators of the success of local governments in the context of regional autonomy. This research examines the implementation of the Integrated Administrative Services Program (PATEN) in Kalidawir District, Tulungagung Regency, as a strategy to bring administrative services closer to the community. This study aims to determine the quality of PATEN services and identify the inhibiting factors in optimizing the conduct of public services. The method used is descriptive qualitative method. Data were collected through observation, documentation, and interviews, and then analyzed interactively using the Miles and Huberman model. This study adopts five dimensions of service quality according to Zeithaml, Berry, and Parasuraman, namely: physical evidence, reliability, responsiveness, assurance, and empathy. The research findings indicate that the implementation of PATEN in Kalidawir District has good performance in terms of service infrastructure, procedural accuracy, responsiveness, and transparency. The inclusivity of services is supported by facilities such as child-friendly rooms and breastfeeding rooms. The staff always implements SOP, provides timely services, and maintains professional behavior. However, there are two main obstacles that hinder the optimization of services: inadequate infrastructure for the elderly and persons with disabilities, as well as limited public understanding of service procedures. These challenges affect access, efficiency, and perceptions of service delivery. This study concludes that although PATEN services in Kalidawir District meet general standards, improving inclusive facilities and communication strategies is essential for more equitable and effective service outcomes.  

Digital transformation has become a central driver in reforming public services in Indonesia. However, the effectiveness of government expenditure in supporting this transition remains a critical issue. This study aims to examine the extent to which public spending contributes to the improvement of digital public service quality, efficiency, and accessibility. Using a quantitative approach with a descriptive-explanatory design, data were collected from ten regional governments through documentation and surveys. The results show a positive correlation between government spending on digitalization and service performance, although this relationship is also influenced by factors such as infrastructure readiness, human resource capacity, public participation, and inter-agency coordination. The findings emphasize the importance of sustainable budgeting and measurable monitoring in managing digital fiscal policies. The study recommends an integrated strategy combining fiscal planning, bureaucratic capacity-building, and public digital literacy to ensure inclusive and impactful digital service transformation.

Public service is the primary indicator of the effectiveness of government bureaucratic performance, as it directly reflects how well public institutions meet community needs. This study aims to evaluate the quality of public services at the Dumai City SAMSAT Office using the SERVQUAL approach, which consists of five dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The research employed a descriptive qualitative method with a purposive sampling technique. Informants included one SAMSAT employee and two service users selected based on their direct experience with the service process. Data were collected through interviews and observations to gain an in-depth understanding of service implementation. The findings reveal that the tangible, empathy, and responsiveness dimensions have been implemented relatively well, indicated by improved facilities, supportive infrastructure, and faster service delivery. However, weaknesses remain in the reliability and assurance dimensions, particularly regarding service consistency and the professionalism and attitude of officers toward the public. The study recommends strengthening integrated service systems and enhancing ethics and service excellence training for employees to improve overall service quality.

The government essentially provides services to the community and is required to serve the community and create conditions so that it has an impact on the community to develop, one of which is education. Through the Secretariat General, public complaints about education issues are submitted to Commission X of the DPR RI. The background for choosing this title was due to the increase in complaints submitted by the public regarding education, as well as a decrease in the performance of the Secretariat General of the DPR RI. The research objective is to identify and analyze the performance of the Secretariat General in following up on complaints to Commission X DPR RI. This study uses the theory of Agus Dharma (2004) with three measurement indicators that determine success, namely, (1) quantity, (2) quality, and (3) timeliness. This study used a qualitative research method with a descriptive approach. This study uses a way to collect data by making observations to collect data at the Secretariat General and Commission X DPR RI. The results on indicator (1) Quantity, the number of reports that have been completed by Commission X DPR RI are not submitted back to the Secretariat General of the DPR RI. (2) Quality, there is no clear information regarding the follow-up of letters submitted through the websitewebsite, human resources need to conduct training on the applied information technology system, Commission X DPR RI is one that receives the most complaints in 2020-2021, (3) Timeliness, the time needed is very long because of the difficulty level of the complaint letter, correction of the results of the analysis until the letter can be submitted to Commission X DPR RI. The conclusion of this study is that in following up on complaints to Commission X DPR RI, reports that have been completed by Commission X DPR RI are not submitted back to the Secretariat General.

The formation of the Saber Pungli Task Force was carried out as a firm and real step by the government to restore public trust, so that through Presidential Regulation Number 87 of 2016 concerning the Clean Sweep Task Force for Illegal Levies, all city areas in Indonesia formed the task force to eradicate and enforce the law. This type of research is empirical. After the data is obtained, the researcher will group the data based on the data source and analyze it to get answers to the formulation of the problem in this study. The results of the study show that the Clean Sweep Task Force for Illegal Levies (Satgas Saber Pungli) was formed with the aim of eradicating the practice of illegal levies that occur in various public service sectors in Indonesia, and the Clean Sweep Task Force for Illegal Levies at Tenau Port involves various activities aimed at overcoming and preventing the practice of illegal levies in various public service sectors to create a public service system that is free from extortion and increase public trust in public services. In its implementation, various inhibiting factors are still encountered, namely the weak performance of the task force in the field, aspects of facilities and infrastructure such as the low reporting channels that are friendly and easily accessible to the public, and the budget which is still a real challenge in implementing the Saber Pungli Task Force function, especially in areas such as East Nusa Tenggara Province (NTT) which has geographical characteristics as an archipelago.