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The quality of service at community health centers is still often complained about by the public. Several studies show that the quality of health services at community health centers is closely related to the availability of quality health workers. The aim of the research is to determine various health human resource problems that arise in community health centers which can affect the quality of community health center services, and efforts to overcome various problems related to Human Resources management so that the quality of services at community health centers can be improved. The approach used is a descriptive analysis method. Data obtained from various literature is processed and analyzed qualitatively according to the problems and objectives that have been set. The results obtained show that there are Human Resource problems at the community health center which affect the quality of service, namely the lack of integration of the planning system and procedures for the distribution of health workers; lack of capacity of Human Resources planning units at all levels in the distribution of health workers; lack of good communication so that there are differences in understanding, information and knowledge about the distribution of health workers between planning units and health service providers; lack of support from regional government, planning that is not integrated at various levels of administration in regional government as well as lack of implementation and budgeting of training for health workers at community health centers

This study examines the implementation of Green Disaster Management (GDM) policies by the Surabaya City Disaster Management Agency (BPBD) as a means to enhance disaster resilience through environmental sustainability. The research analyzes the integration of GDM principles across all phases of the disaster cycle pre-disaster, during response, and post-disaster recovery. Data was collected through in-depth interviews with key informants, participant observation, and document analysis at BPBD and pilot project sites, including mangrove conservation areas, green emergency posts, and eco-friendly reconstruction sites. The findings indicate that Surabaya has demonstrated significant commitment to embedding sustainability into disaster management through community education, environmentally friendly logistics, and eco-based mitigation measures. Nonetheless, challenges persist, such as limited funding, resistance from developers, logistical constraints, and societal perceptions favoring immediate response over environmental considerations. During disaster response, innovations such as solar-powered emergency equipment and waste segregation practices are being adopted, but their widespread application remains hampered by resource limitations. Post-disaster, efforts in eco-friendly reconstruction and reforestation programs have shown promising results but require enhanced public awareness and long-term maintenance. The success of GDM implementation depends on effective inter-agency coordination, political commitment, and community engagement. Despite progress, hurdles related to budget constraints, social resistance, and knowledge gaps fully hinder the adoption of green approaches. This study highlights the importance of strategic collaboration, policy support, and community participation to mainstream sustainability in disaster management continuously. Strengthening these aspects will not only improve Surabaya's disaster resilience but also contribute to sustainable urban development aligned with global frameworks such as the Sendai Framework for Disaster Risk Reduction.

The regional head election system is a long political journey decorated with the trappings of political elite interests and public will, central and regional interests. This research is a normative legal study, using a conceptual approach with literature study or document study techniques. The legal materials were processed through several processes, which were then analyzed qualitatively and normatively. The results of this study indicate: first, the direct election system in selecting Regional Heads and Deputy Regional Heads as a manifestation of people's sovereignty, increasing accountability, creating legitimate leaders, strengthening local democracy, providing wider choices to the community. Second, ideally the direct election system for Regional Heads and Deputy Regional Heads can be achieved with steps, namely quality elections that include high community participation in voting, honest and fair processes, intelligent voters; quality regional head candidates that include competence and integrity, clear vision and mission, inclusive representation; accountability and transparency that include effective supervision, budget and policy transparency; supporting conditions that include a strong legal framework, independent organizing institutions, a mature democratic culture; and recognition of local values.

Presently, several micro, little, and medium firms (MSMEs) encounter more intricate difficulties in financial management, particularly concerning efficient capital planning and allocation.  Numerous business proprietors continue to struggle with the effective management of financial resources due to insufficient financial knowledge regarding principles, a lack of confidence in resource management, an unsupportive financial attitude, or reliance on misconceptions about finance.  This study aims to examine the impact of financial knowledge, financial self-efficacy, and financial attitude on the capital budgeting decisions of micro, small, and medium enterprises (MSMEs) in Bandar Lampung.  This research employs a quantitative methodology with primary data gathered from 401 respondents chosen via purposive sampling.  Prior to the analysis of the data utilizing multiple linear regression with SPSS software, it underwent testing for validity, reliability, and classical assumptions.  The findings indicated that financial knowledge, financial self-efficacy, and financial attitude exerted a positive and significant impact on capital budgeting decisions, both individually and collectively.  The results affirm that the Theory of Planned Behavior is crucial in elucidating how knowledge, beliefs, and attitudes underpin rational, strategic, and sustainable decision-making for micro, small, and medium enterprises (MSMEs).

Bureaucratic reform is an essential step in realizing a clean, accountable, professional, and transparent government. The 2020–2024 Bureaucratic Reform Road Map has emphasized the Ministry of Administrative and Bureaucratic Reform’s (Kementerian PANRB) efforts to establish a healthy bureaucracy through the strengthening of the merit system, performance management, and service digitalization. As providers of public services, Civil Servants (ASN) play a crucial role in ensuring professional public service delivery; therefore, an organized performance management system is required to achieve optimal bureaucratic reform. However, in practice, the performance management implemented by the Ministry still faces challenges, particularly concerning non-ASN personnel. This study aims to analyze the implementation of performance management in the process of structuring non-ASN personnel by the Ministry of PANRB as part of the national bureaucratic reform agenda. The research employs a qualitative approach with descriptive analysis based on literature review, legislation, and secondary data from official sources. The findings indicate that the policy of structuring non-ASN personnel, grounded in the principles of the merit system and performance management, has brought significant changes to human resource governance within government institutions. Nevertheless, its implementation still encounters challenges such as limited budget allocation, lack of integrated performance data, and uncertainty regarding the employment status and welfare of non-ASN employees. The digitalization efforts through the e-Kinerja system and national personnel data collection serve as strategic steps to enhance transparency and accountability in performance assessment. Thus, comprehensive performance management is expected to promote professionalism among public servants, improve organizational effectiveness, and realize an adaptive and integrity-based bureaucracy.

This community service program aims to improve access to economic education for the people of Hukurila Village, Leitimur Selatan District, Ambon City, with a focus on financial management and the empowerment of small businesses. The majority of the population in Hukurila Village depends on agriculture and fisheries, yet they still face challenges in efficiently managing resources and lack understanding of personal and business financial management. Through a series of training sessions and workshops, this program provides knowledge on financial planning, household budget management, and effective small business management techniques, enabling the community to enhance their economic independence. Additionally, the program introduces simple technologies for financial management and marketing business products, with the goal of expanding market reach for local products. By improving economic literacy and introducing technology, it is hoped that the people of Hukurila Village will be able to manage their finances and businesses more wisely, reduce dependence on external aid, and create sustainable economic independence. This program is expected to serve as a model for economic empowerment in other remote villages, promoting well-being through an inclusive and technology-based approach to economic education.

This research analyses the challenges to service innovation in civil registration, specifically the issuance of birth certificates at the Sidoarjo Regency Department of Population and Civil Registration, within the context of governmental digital transformation. Employing a qualitative approach via in-depth interviews, field observations, and document analysis, the study identifies various obstacles encountered in the process of public service digitisation. The findings indicate that the principal challenges include: (1) resistance to change from both civil servants and the public regarding the digital system; (2) limitations in information technology infrastructure and internet connectivity in rural areas; (3) the digital literacy gap between urban and rural community groups; (4) the complexity of coordination among government agencies within the integrated system; and (5) budgetary constraints for continuous system maintenance and development. The study also found that despite various innovations such as online services, mobile apps, and digital queuing systems, their implementation still faces significant technical and non-technical impediments. These findings contribute to the literature on public sector innovation by revealing the dynamics of e-government implementation at the regency/city level, and offer strategic recommendations for policymakers on optimising the digital transformation of civil registration services. The novelty of this research lies in its comprehensive analysis, which integrates technological, organisational, and social perspectives within the context of local government in Indonesia post-COVID-19 pandemic.

Poverty is a multidimensional issue that not only involves economic limitations but also reflects violations of fundamental human rights such as the right to food, health, education, decent employment, and socio-political participation. This study aims to analyze the legal innovations implemented by the Tegal Regency Government in formulating poverty alleviation policies based on budget efficiency. Using an empirical and philosophical approach, this research views law not only as an ideal set of norms but also as a dynamic social phenomenon within society. The findings reveal that legal innovation is manifested through the strengthening of juridical aspects in regional policies, the integration and synergy of four flagship poverty alleviation programs, and the implementation of the initiative “One Regional Apparatus, One Assisted Village,” which involves all elements of local government. In addition, active community participation and the utilization of corporate social responsibility (CSR) funds from regional and state-owned enterprises serve as crucial supporting factors in enhancing the sustainability and effectiveness of poverty alleviation programs in Tegal Regency.

Sanitation facilities are a fundamental element that contributes to creating a healthy, comfortable, and productive learning environment in higher education institutions. This study aims to describe the availability of sanitation facilities in the Office Administration Management Study Program, analyze the factors that influence their condition, and explore the perspectives of the academic community regarding their quality and usefulness. A qualitative descriptive approach was employed, with data collected through field observations, in-depth interviews, and documentation. The informants of this study consisted of students, lecturers, administrative staff, and facility managers. The findings reveal that sanitation facilities such as toilets, sinks, and trash bins remain inadequate in terms of quantity, physical condition, and distribution within the campus area. Several key challenges were identified, including limited financial resources, suboptimal management practices, low awareness and discipline among users, and the absence of clear and strict institutional policies related to sanitation standards. The academic community generally perceives that the available sanitation facilities do not meet the expected standards of comfort and hygiene, which may negatively affect the quality of learning experiences and academic activities. This study highlights the importance of strategic planning, adequate budget allocation, and supportive institutional policies in improving the quality of sanitation facilities. The implications of the study are expected to provide valuable input for higher education managers in formulating policies and planning facilities that are more responsive to the needs of the academic community, thereby supporting effective, professional, and sustainable educational governance.

Waste management in Indonesia continues to face serious challenges, with waste generation reaching around 68 million tonnes per year, while the traditional landfill-based approach has become increasingly ineffective and unsustainable. This study aims to: (1) analyse the policy strategies of local government in implementing Integrated Waste Treatment Facilities (IWTFs) in Sidoarjo Regency; (2) identify the key success factors of the IWTF programme; (3) evaluate its impact on waste reduction and community participation; and (4) propose an effective governance model that can serve as best practice for other regions. Using a qualitative single case study approach, data were collected through in-depth interviews with local government officials, IWTF managers, and community leaders, as well as field observations at five IWTF sites and a review of relevant policy documents. Thematic analysis was applied within the framework of policy implementation and collaborative governance theories. The results show that IWTF success in Sidoarjo was driven by four main factors: strong political commitment supported by adequate budget allocation, a collaborative partnership between government, community, and private sector, community empowerment through economic incentives via waste banks, and a structured monitoring–evaluation system. The IWTF programme has reduced landfill waste by 35%, increased public waste-sorting participation from 20% to 68%, and generated IDR 2.4 billion annually from recycling activities. Overall, Sidoarjo’s IWTF initiative demonstrates that sustainable waste management can be achieved through decentralized, participatory, and collaborative governance backed by consistent policy and institutional capacity.

This research aims to develop a digital-based governance model for village finance to support the realization of a Smart and Green Village. The study analyzes how digital transformation in village finance management can increase transparency, accountability, and efficiency, while promoting sustainability-oriented budgeting and environmental practices. A Systematic Literature Review (SLR) was used to identify, evaluate, and synthesize scientific publications from 2022 to 2025, accessed through reputable databases such as ScienceDirect, Springer, Wiley, Taylor & Francis, SAGE, ACM, and IEEE. The review focused on topics including digital governance in villages, digital public finance, smart village development, green budgeting, environmental sustainability, and rural digital transformation. Findings indicate that digital-based village finance governance enhances administrative efficiency, strengthens budget transparency through real-time monitoring, minimizes financial deviation risks, and boosts public participation in fiscal accountability. Integrating digital systems with green budgeting features enables the prioritization of sustainable programs, such as renewable energy, waste management, climate change mitigation, and green infrastructure development. The study suggests a comprehensive digital-based governance model that includes e-budgeting, e-accounting, digital payment systems, public transparency dashboards, and environmental performance indicators to support the implementation of a Smart and Green Village. This research offers strategic insights for village governments, policymakers, and practitioners on the importance of adopting digital governance tools to improve financial management and strengthen sustainable development at the local level.

This research seeks to evaluate how asset and logistics management innovation enhances operational efficiency in the Household Division of the East Java Provincial Secretariat. The study focuses on the bureaucratic reform initiative aimed at attaining transparent, accountable, and effective asset management via digital transformation. The emphasis lies on how digital inventory systems, purchasing methods, and asset allocation aid in minimizing budget waste and improving efficiency. This research utilized a qualitative descriptive strategy through a case study technique. Data were gathered via extensive interviews, direct observation, and analysis of internal documents, subsequently undergoing data reduction and triangulation to confirm validity. The results indicate that the adoption of the e-inventory system has enhanced administrative efficiency by as much as 30%, but issues persist with data integration and employee digital skills. Additionally, the lack of a real-time public monitoring system restricts transparency in logistics management. The research advises enhancing employee training, creating cohesive SOPs, and adopting technology-driven assessment systems. These actions are anticipated to promote effective, efficient, and sustainable asset management in the East Java Provincial Secretariat.

This study aims to evaluate the financial recording system implemented by Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector, and analyze its impact on business performance. MSMEs are a very dynamic sector and contribute significantly to the national economy, but many of them do not yet have an adequate financial recording system. Good financial recording is key in business decision making, budget planning, and profitability assessment. The population in this study were 370 culinary MSMEs in Harjosari I Village. The research sample was taken at 20%, namely 74 respondents. The study used a quantitative approach with a survey method through the distribution of questionnaires to 74 culinary MSMEs in Harjosari I Village, Medan Amplas. Data analysis was carried out using simple linear regression to see the relationship between the quality of the financial recording system as an independent variable and business performance as a dependent variable. The results showed that the better the financial recording system, the better the business performance, this can be shown by the regression equation, Y = 1.395 + 0.308 + e. The research results indicate that improving accounting literacy and the use of digital technologies, such as MSME bookkeeping applications, are essential. The involvement of local governments and financial institutions is crucial in educating and facilitating digital-based bookkeeping systems for culinary MSMEs to enhance their competitiveness and business sustainability.

Digital transformation in financial management is a necessity for companies to improve competitiveness. This study evaluates the effect of implementing an Enterprise Resource Planning (ERP) system on the efficiency and transparency of financial planning in companies. Using a case study approach and qualitative descriptive analysis, data was collected through observations, interviews, and internal company documentation. This study shows that the ERP system is able to simplify workflows, reduce unnecessary data replication, and increase information disclosure between departments. ERP is also proven to accelerate the budgeting and financial reporting process more systematically. This research recommends optimizing the use of financial ERP modules to achieve sustainable efficiency and transparency.

Mining activities in Indonesia result in significant environmental degradation, necessitating a robust legal framework for post-mining rehabilitation. However, enforcement is often hindered by normative overlaps between the Mining Law (No. 3/2020) and the Environmental Law (No. 32/2009), alongside a "supervisory vacuum" caused by recent centralization. This research evaluates the government's role in enforcing rehabilitation obligations and proposes a synchronized legal approach. Using a normative juridical method, the study identifies that authority fragmentation leads to a lack of accountability in reclamation fund management. Findings suggest that rehabilitation is frequently treated as a formal administrative procedure rather than a substantive ecological duty. Consequently, this study proposes a "Green Mining Governance" model that integrates environmental standards directly into mining permits (IUP) through a unified, inter-agency supervision system. This proposed framework integrates stringent environmental standards directly into the Mining Business Permit (IUP) and the annual Work Program and Budget (RKAB) through a unified, inter-agency supervision system. Such a reconstruction is essential to ensure that environmental restoration transcends formalistic requirements, evolving into a substantive legal obligation aimed at achieving long-term ecological justice and sustainable resource management.

This research seeks to examine the innovative governance of police logistics to enhance the operational service efficiency at the Logistics Bureau of East Java Regional Police. The research context arises from the need to reform police logistics management to meet technological innovations and demands for public accountability. This research utilized a qualitative method featuring a case study approach, incorporating extensive interviews with logistics officers, operational personnel, and third-party providers, along with firsthand observations of digital logistics management systems. The results indicate that the adoption of the Integrated Logistic Management System (ILMS) and barcode tracking has improved transparency, distribution speed, and efficiency in operational budgets. Nonetheless, difficulties persist in human resource capability and interdepartmental collaboration. The dialogue suggests that these advancements correspond with adaptive governance theory, stressing bureaucratic adaptability in response to organizational shifts, and public service motivation, which underscores the importance of motivation and professionalism in enhancing the quality of public services. The research finds that digital innovation and performance-oriented assessment enhance the efficiency of police operational services. It suggests enhancing human resource capabilities, performance assessment systems, and collaboration among units to attain transparent, effective, and sustainable logistics management.

In the development of a construction project, cost control is very important in the process of managing project costs. Many problems will be encountered in a construction project such as wasteful use of materials, unskilled labor and late completion of the project. This causes waste of costs that do not match the specified budget. In the construction project of the Rectorate of the Sorong City Health Polytechnic building, a budget of Rp. 36,570,996,788.55 is required. This study aims to make savings on previously planned costs, in addition to knowing the comparison of total project costs after analysis. The method used in this study is the Value Engineering method. The Value Engineering method is a method used to identify and eliminate unnecessary activities or reduce costs without reducing function. There are 4 stages of the work plan in this method, namely: Information Stage, Creative Stage, Analysis Stage, and Recommendation Stage. After conducting the Value Engineering analysis, savings of Rp. 654,875,786.25 or 1.79% of the total project cost were obtained. The analysis was conducted on the two highest-cost work items: wall and floor work. For the wall work, it was recommended that the HPL wall covering be replaced with plasterboard, while for the floor work, it was recommended that the 60x60 granite be replaced with 60x60 ceramic tiles.

The implementation of the core tax administration sistem (Core Tax Administration Sistem or Coretax) in early 2025, which was expected to modernise tax services, instead sparked a wave of public criticism due to various fatal technical obstacles. The dysfunction of this sistem not only hampered administration but also gave rise to discourse on distrust of state budget management. This study aims to analyse in depth how the failure to implement Coretax has eroded public trust and damaged the fiscal social contract between taxpayers and the state. The research method uses a qualitative approach with a Critical Discourse Analysis perspective based on Norman Fairclough's model. Data was collected through netnography from public comments and interactions on social media, then analysed through three dimensions: text (micro), discourse practice (meso), and social practice (macro). The findings show that public discourse is not merely technical complaints, but a form of symbolic resistance. At the micro level, sistem dysfunction is interpreted as evidence of incompetence and alleged budget irregularities. At the meso level, the public mobilises collective memory related to past government project failures to validate their distrust. At the macro level, this signifies a violation of the principle of reciprocity, whereby the state is perceived as demanding tax compliance without providing adequate services, thereby triggering a crisis of legitimacy. The implications of this study emphasise that digital transformation of the public sector requires transparency and accountability; failure to respond to this crisis has the potential to significantly reduce voluntary tax compliance.

The Karanganyar Regency Government functions as an autonomous region comprising various work units, including offices, agencies, and departments. This study aims to examine the influence of budget participation and work motivation on managerial performance, and to analyze the moderating role of leadership style within this relationship in the Regional Government Work Units (SKPD) of Karanganyar Regency. This research employed a quantitative approach, utilizing primary data as its main source. The study population consisted of all 8,019 employees across the SKPD in Karanganyar Regency. A purposive sampling technique was used to select 100 employee respondents. The findings indicate that Budget Participation has a positive but not statistically significant effect on managerial performance. Conversely, the Work Motivation variable demonstrates a positive and statistically significant influence on the managerial performance of SKPD in Karanganyar Regency. Furthermore, Leadership Style was found to moderate the effects of both Budget Participation and Work Motivation on Managerial Performance. This suggests that an improved leadership style can enhance the effectiveness of budget participation and work motivation in boosting managerial performance within the SKPD of Karanganyar Regency

This study aims to determine the effect of training and work motivation on the performance of employees at the Jambi Province Public Works and Public Housing Agency. The background of this research is the decline in employee performance target achievements, which is influenced by budget constraints, limited training opportunities, and low work motivation due to a lack of recognition and organizational support. The research method used is a quantitative method with a descriptive approach and a case study, conducted on employees of the Public Works and Public Housing Agency of Jambi Province. The results show that training has a positive and significant effect on improving employee performance. Training not only serves as a means of instruction but also as a tool for developing employee skills and competencies. Conversely, work motivation has a negative and insignificant effect on employee performance, which is influenced by unmet needs for security, recognition, and encouragement to achieve goals. However, simultaneously, training and work motivation have a positive and significant effect on employee performance. This study concludes that effective training management and appropriate motivational strategies are crucial for improving the performance of employees at the Public Works and Public Housing Agency of Jambi Province.