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Information technology advancements have sparked a digital revolution in village government operations, especially in tracking and assessing village officials' performance. Performance evaluation is still done by hand in many village government organizations, which frequently causes reporting delays, ineffective data processing, and a lack of transparency in the evaluation process. In order to facilitate a more efficient and organized monitoring and performance evaluation process, an information system therefore required. In order to support the management village apparatus data, performance assessment procedures, and integrated reporting, this study intends design and develop a web-based monitoring system for assessing the performance village officials. To represent the system processes in an organized way, the system design is modeled using the Unified Modeling Language (UML), which includes use case diagrams, activity diagrams, and sequence diagrams. To make sure that every system function performs in accordance with user requirements, system testing is carried out using the Black Box Testing method. The findings demonstrate the system's ability handle village apparatus data, carry out automated performance evaluation procedures, compute final scores using assessment indicators, and produce precise performance reports. It is anticipated that the system's implementation will enhance the village officials' performance monitoring procedure's efficacy, efficiency, transparency, and structure.

The digital transformation of public administration represents a critical pathway toward modernizing governance, enhancing service delivery, and improving transparency in Indonesian government agencies. This study examines the current state of digital transformation initiatives across various levels of government in Indonesia, identifying key challenges and opportunities in implementing digital technologies within bureaucratic structures. Through a convergent parallel mixed-methods design combining surveys of 245 government officials from 32 agencies and in-depth interviews with 28 digital transformation leaders, this research reveals that while Indonesian government agencies have made significant progress, substantial barriers remain including limited digital infrastructure in remote regions, resistance to organizational change, insufficient digital literacy among civil servants, and inadequate legal frameworks. The overall mean maturity score was 2.87 (SD = 0.74), placing the average agency in the 'developing' category, with only 6% reaching the 'optimizing' level. The study identifies critical success factors: strong leadership commitment (β = 0.38, p < 0.001), citizen-centric design, comprehensive change management, and effective public-private partnerships. Findings indicate that successful digital transformation requires not merely technological adoption but fundamental organizational restructuring and cultural shifts toward data-driven decision-making and collaborative governance. Policy recommendations address digital infrastructure investment, human capital development, governance reform, and shared platform utilization. This research contributes to theoretical understanding of digital government in developing nations and provides practical guidance for policymakers navigating the complexities of public sector digitalization.

The Society 5.0 era promotes the integration of cyber-physical technology through Artificial Intelligence (AI) and Big Data for human welfare, where digital zakat transformation becomes a crucial strategy to bridge the wide gap between national zakat potential (±IDR 327 trillion) and its actual collection. This study aims to analyze digital zakat transformation strategies in accelerating poverty alleviation in Indonesia within the smart society era. The research method employed is a descriptive qualitative approach using a library research method, analyzing literature from the 2020-2025 period sourced from digital databases. The results indicate that the implementation of digital technologies such as fintech platforms, blockchain, and QRIS significantly enhances transparency, accountability, and muzakki trust, while accelerating fund distribution time by up to 50%. Digital-based productive zakat strategies through MSME empowerment have proven effective in increasing mustahik's average income by up to 100%, facilitating the transformation of mustahik into independent muzakki. This study concludes that digital zakat transformation serves as a primary catalyst for achieving the first pillar of the Sustainable Development Goals (SDGs) (No Poverty), although its success requires national regulatory harmonization and the strengthening of technological infrastructure in rural areas.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

This study empirically investigates how the degree of transparency in sustainability reporting influences earnings management practices among listed companies in Indonesia's energy sector on the Indonesia Stock Exchange, covering the period from 2021 to 2024. Grounded in three theoretical perspectives Agency Theory, Stakeholder Theory, and Legitimacy Theory this study argues that when companies disclose their sustainability information more comprehensively, management's capacity to manipulate reported earnings becomes increasingly constrained, owing to reduced information asymmetry and heightened external scrutiny. The independent variable is measured through the Sustainability Reporting Disclosure Index (SRDI), constructed based on the GRI Standards 2021, while earnings management is proxied by the absolute value of discretionary accruals derived from the Modified Jones Model. Firm size and leverage are incorporated as control variables. Using purposive sampling, 32 companies were selected, generating a total of 128 observations. The data were analysed through panel data regression employing a Random Effects Model with White's cross-section robust standard errors. The results reveal that sustainability reporting transparency does not exert a statistically significant effect on earnings management. This finding suggests that, within Indonesia's energy sector, sustainability reporting tends to function more as a legitimacy-seeking tool rather than a genuine expression of corporate transparency. Firm size was found to have a significant negative effect on earnings management, whereas leverage did not demonstrate a meaningful influence. This study contributes to the growing body of literature examining the relationship between sustainability reporting and earnings management, with particular relevance to the energy sector in the Indonesian context.

Digital transformation in the public sector has driven various service innovations, including pension administration services for State Civil Apparatus (ASN). This study aims to analyze the development of digital-based public service innovations in pension administration and identify the benefits and challenges of their implementation. This study used the Systematic Literature Review (SLR) method by reviewing various relevant scientific articles from national journals that discuss the digitalization of public services and pension administration. The literature selection process was carried out systematically to identify, evaluate, and synthesize research findings related to digital-based pension service innovations. The review results indicate that digitalization of pension administration services through the use of electronic service applications and platforms can improve administrative efficiency, accelerate data verification and pension fund disbursement, and increase transparency and accountability in public services. The implementation of digital services also contributes to simplifying bureaucratic procedures and increasing service accessibility for retirees. However, the literature review also revealed challenges in implementing digital pension services, including low digital literacy among retirees, limited access to technological devices, and suboptimal dissemination of service information. The findings of this study indicate that the success of digital-based service innovations depends not only on technology, but also on human resource readiness, the organizational capacity of government institutions, and the level of public acceptance of the use of digital technology. Therefore, developing digital-based pension services requires a comprehensive strategy.

Digital transformation in the public sector has significantly driven service innovations, particularly in pension administration for Civil Servants (ASN). This study aims to analyze the development of digital-based public service innovations in pension administration while identifying the benefits and challenges associated with their implementation. The research employs a Systematic Literature Review (SLR) method by examining relevant scholarly articles from national journals focusing on the digitalization of public services and pension systems. The literature selection process was conducted systematically to identify, evaluate, and synthesize key findings related to digital pension service innovations. The results indicate that digitalization through applications and electronic platforms enhances administrative efficiency, accelerates data verification, and improves the speed of pension fund disbursement. It also strengthens transparency and accountability while simplifying bureaucratic procedures and expanding service accessibility for retirees. However, several challenges remain, including low digital literacy among retirees, limited access to technological devices, and insufficient public awareness regarding digital service usage. The findings suggest that the success of digital-based public service innovations depends not only on technological availability but also on human resource readiness, institutional capacity, and the level of public acceptance. Therefore, a comprehensive strategy is required, including improving digital literacy, strengthening information technology infrastructure, and optimizing communication efforts to ensure effective adoption.

This study aims to analyze the implementation of e-government in improving the quality of public services at the Population and Civil Registration Office of Gresik Regency. The study uses a qualitative descriptive approach, with data collection techniques including observation, interviews, and documentation. The analysis focuses on the stages of e-government implementation, covering the dimensions of presence, interaction, and transaction in population administration services. The results indicate that the implementation of e-government at the Population and Civil Registration Office of Gresik Regency has been carried out through the provision of digital information media, such as an official website and online-based population administration service applications. In the presence dimension, the local government provides various information related to population administration services, including requirements, procedures, service times, and the types of services available to the public. In the interaction dimension, the digital service system allows the public to communicate with the service office by submitting questions, complaints, or requests for information online. Meanwhile, in the transaction dimension, the public can submit requests for population documents, such as Family Cards, birth certificates, and other documents, through the digital service system. The implementation of e-government has positively impacted the efficiency, transparency, and ease of access to population administration services for the public. Therefore, the utilization of information technology in public services can serve as an important strategy for improving the quality of population administration services in local government.

Study This analyze adaptation system law Indonesian agrarian​ digital transformation, in particular implementation blockchain technology in certification land. Using approach juridical normative, research combining the statute approach with reviewing the UUPA, Regulation of the Minister of ATR/BPN Number 1 of 2021, and the ITE Law, as well as the conceptual approach that examines theory law agrarian, digital transformation, and principles Maqashid Syariah. Secondary data in the form of material primary, secondary, and tertiary law analyzed in a way descriptive qualitative For interpret the relationship between legal norms, theory and digital technology in land. Research results show that harmonization regulations agrarian and digital, blockchain implementation, and integration sharia principles can increase transparency, accountability, and certainty law. Digital transformation accelerates administration, minimizing overlapping overlap ownership, and strengthening governance fair and sustainable land. Research​ This confirm the need strengthening regulation, digital infrastructure, and literacy apparatus For support legal reform agrarian in the digital era.  

Public service quality serves as a crucial metric for assessing how well the government meets the needs and expectations of the community. Within public administration, the effectiveness of public services indicates the government's capability to deliver governance that is open, responsible, and focused on the citizens. In Indonesia, one tool for gauging public service effectiveness is the Community Satisfaction Index (Indeks Kepuasan Masyarakat/IKM). This research seeks to examine how community satisfaction in public services is measured by identifying various service components and the approach used to compute the IKM. A descriptive qualitative research method is employed, utilizing a literature review. Information was gathered from books, academic journals, government regulations, and other scholarly materials relevant to public service quality and community satisfaction. The results reveal that the IKM measurement system offers a comprehensive framework for assessing the performance of public services based on several aspects, including service requirements, processes, completion time, costs, the skills and conduct of service personnel, and available facilities. Additionally, the findings demonstrate that enhancements in service quality, transparency, and the responsiveness of public organizations greatly affect community satisfaction levels. As a result, ongoing assessments of public services through the IKM framework are vital for improving governance effectiveness, boosting service delivery, and reinforcing public confidence in government agencies.

Purpose: This study examines the effect of service communication on usage intention of Holistic Homecare for Elderly services, with customer trust serving as a mediating variable. Design/Methodology/Approach: Employing a quantitative explanatory approach with cross-sectional survey design, this research involved 120 family respondents with elderly members (≥60 years) in urban areas of Jakarta and Bandung, selected through stratified purposive sampling. Data were collected using structured questionnaires with 5-point Likert scales that had been tested for validity (Pearson correlation > 0.30) and reliability (Cronbach's Alpha > 0.70). Data analysis utilized Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 to examine measurement and structural models, along with bootstrapping mediation tests. Findings: Service communication demonstrated significant positive effects on customer trust (β = 0.712; t = 12.456; p < 0.001) and usage intention (β = 0.324; t = 4.213; p < 0.001). Customer trust significantly influenced usage intention (β = 0.498; t = 6.847; p < 0.001) and functioned as a partial mediator (indirect effect = 0.354; BootCI [0.248; 0.471]). Originality/Value: This research integrates Commitment-Trust Theory and Social Support Theory within the context of home-based elderly care services in a developing country, revealing the critical role of empathetic, responsive, and transparent communication as the foundation for trust-building that subsequently drives service adoption. Practical Implications: The findings emphasize the necessity of therapeutic communication training for caregivers and information transparency to establish a trustworthy homecare service ecosystem in Indonesia.

This study aims to analyze the marketing strategies of maternal and child healthcare services in hospitals to enhance patient experience, emphasizing a shift from traditional promotional approaches toward the creation of a positive and empathetic patient experience. This research employs a systematic literature review of relevant studies published between 2021 and 2025, with analysis conducted through identification, selection, and thematic synthesis to determine key factors influencing patient satisfaction and loyalty. The findings indicate that the quality of interpersonal interactions and the efficiency of service processes are the primary determinants of patient experience, where factors such as staff empathy, clear communication, reduced waiting times, and well-structured service flows have a greater impact than the technical aspects of medical care. Hospitals should therefore prioritize people- and process-oriented strategies by implementing empathy training, enhancing communication effectiveness, and regularly measuring patient satisfaction, while also integrating digital services, ensuring cost transparency, and developing continuity of care programs to strengthen the patient experience holistically. This study proposes a holistic marketing framework that integrates empathy, efficiency, data-driven personalization, and environmental sustainability, highlighting a shift from a purely clinical orientation to an experiential marketing approach that places human values at the core of a hospital’s competitive advantage.

The rapid adoption of digital contracts in Indonesia demands a reliable document authentication system, one of which is through electronic stamps (e-meterai). However, the current e-meterai verification system remains centralized and exclusively managed by Perum Peruri, making it vulnerable to single point of failure risks and data manipulation. Blokchain technology, with its characteristics of decentralization, transparency, and data immutability, offers a technical solution that could potentially strengthen the integrity of this verification system. This article aims to examine the legal position of blokchain technology within Indonesia's existing e-meterai regulatory framework and to analyze the urgency of establishing specific regulations governing its use. The research employs a normative juridical method through statutory and conceptual approaches. The findings reveal that blokchain currently occupies a legal grey area: technically compatible with the validity requirements of agreements under Article 1320 of the Civil Code and meeting the criteria for Electronic Information under Article 5 of the ITE Law, yet formally lacking explicit recognition due to its conflict with Perum Peruri's monopolistic authority established under Law Number 10 of 2020 on Stamp Duty. Four normative gaps are identified, encompassing the absence of evidentiary guarantees for blokchain-verified documents, the lack of mandatory standards for Electronic Certification Providers, the ambiguity in civil liability allocation for automated system failures, and the conflict between blokchain's immutability and the right to erasure under the Personal Data Protection Law. Comprehensive specific regulations constitute an urgent normative necessity to ensure legal certainty for Indonesia's digital contract ecosystem.

This study aims to analyze the influence of sustainability reporting, good corporate governance (GCG), and company size on the value of companies with financial performance as a mediating variable in energy sector companies listed on the Indonesia Stock Exchange. The research approach uses quantitative methods with causality design, as well as secondary data in the form of financial statements and sustainability reports. The research sample consisted of 60 observations obtained through purposive sampling techniques. The analysis was carried out by descriptive statistics, classical assumption tests, multiple linear regression, and mediation tests using the Sobel Test. The results of the study show that sustainability reporting, GCG, and company size have a positive and significant effect on financial performance. Furthermore, financial performance has been proven to have a positive effect on the company's value. In the full model, all independent variables together with financial performance have a significant effect on the company's value. The mediation test confirmed that financial performance partially mediated the relationship between sustainability reporting, GCG, and company size to the company's value. These findings confirm that improving the quality of sustainability reporting, implementing good governance, and optimizing company size can increase company value both directly and through financial performance. The implication of this research is the need for energy sector companies to strengthen transparency, governance, and efficiency of asset management to increase attractiveness in the eyes of investors.

This study aims to analyze the Transformation of E-Government Towards E-Governance in the Public Service Process at the Population and Civil Registration Office of Gresik Regency. The utilization of information technology in public services is one of the government’s efforts to improve administrative efficiency, transparency, and the quality of services provided to the public.This research employs a qualitative approach with a descriptive method to provide an in-depth depiction of the implementation of E-Governance in population administration services. Data collection techniques include interviews, observations, and documentation, while data analysis follows the stages of Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing alternative interpretations, and Forming and/or refining generalizable theory from the case study.The results indicate that the implementation of the Transformation of E-Government Towards E-Governance in the Public Service Process at the Population and Civil Registration Office of Gresik Regency is carried out through several key dimensions, namely E-Administration, E-Service, and E-Society. The E-Administration dimension is reflected in the use of digital-based administrative systems for managing population data and processing document applications electronically. The E-Service dimension shows that online services provide easier access for the public to manage population documents more quickly and efficiently. Meanwhile, the E-Society dimension demonstrates an increased utilization of information technology by the public in accessing population administration services. Nevertheless, the implementation of digital services still faces several challenges, such as limited digital literacy among the public and uneven internet access. This study concludes that the application of E-Governance in population administration services in Gresik Regency has made a positive contribution to improving the quality of public services through the utilization of information technology.

Abstract. The increasing number of cases involving corporate losses that implicate the liability of directors in limited liability companies highlights the importance of a comprehensive understanding of the scope and nature of such liability from a civil law perspective. This study aims to analyze the liability of directors for corporate losses as well as the factors influencing the emergence of such legal liability. The method used is normative legal research with a legislative and conceptual approach, through a review of legislation, legal literature, and relevant court decisions. The results of the study indicate that directors’ liability is not automatic but depends on proving the existence of fault or negligence in performing their duties, in accordance with the principles of due diligence and good faith. Furthermore, factors such as weak internal controls, lack of transparency, and directors’ limited legal understanding are the primary causes of corporate losses. The implications of this study underscore the importance of implementing sound corporate governance principles, enhancing directors’ competence, and ensuring consistency in law enforcement to achieve a balance between legal protection and accountability in corporate management.

This community service activity aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) through the digitalization of financial recording in UMKM Pasadana. The main problems faced by the partners include low accounting literacy, unstructured and simple financial recording practices, and the limited utilization of digital technology in financial management. The implementation method adopts a participatory approach consisting of several stages, namely socialization, training, mentoring, and evaluation. The training focuses on understanding the basic concepts of SAK EMKM and the practical use of simple and applicable digital financial recording applications. Mentoring is conducted directly to ensure that MSME actors are able to implement financial recording independently and sustainably. The results of the activity indicate an improvement in the knowledge and skills of MSME actors in conducting systematic financial recording in accordance with SAK EMKM principles. In addition, MSME actors begin to adopt digital technology in recording transactions, which improves efficiency, accuracy, and transparency of financial statements. This activity also encourages a shift in mindset, where financial recording is no longer viewed as merely administrative, but as a basis for business decision-making. Thus, this community service activity provides a practical contribution to improving the quality of MSME financial management through the integration of accounting literacy and sustainable digital technology utilization.

This study aims to analyze the organizational performance of the Dinas Kebudayaan dan Pariwisata Kota Tanjungpinang in managing the tourism sector. Tanjungpinang has significant cultural and historical tourism potential; however, tourist visit trends remain fluctuating and unstable. This research employs a descriptive qualitative approach using a case study method and library research as the data collection technique. Data were obtained from official government documents, statistical data from the Central Bureau of Statistics, and relevant previous studies. The analysis is based on the public sector organizational performance theory proposed by Agus Dwiyanto, focusing on two main indicators: productivity and accountability.   The findings indicate that administratively the agency has consistently implemented programs and organized cultural events in accordance with planning documents. However, the increase in the number of activities has not consistently contributed to stable growth in tourist visits. In terms of accountability, reporting mechanisms have been implemented, yet substantive transparency and public access to information still require improvement. Therefore, the organizational performance can be categorized as administratively adequate but requires enhancement in program effectiveness and public transparency.

Community service is a manifestation of the implementation of the Tri Dharma of Higher Education, oriented toward providing direct benefits to society. In the field of social services, community service activities play an important role in supporting public information transparency, particularly in the dissemination of social assistance programs and social welfare services. This article discusses the implementation of information publication for social programs managed by the Information and Documentation Management Officer (PPID) of the Social Affairs Office of Banten Province as part of a community service activity.The implementation method employed a descriptive qualitative approach through field activities conducted within the Community Work Practice (KKP) program. Data were collected through observation, interviews, and document review. The results of the community service implementation indicate that the PPID of the Social Affairs Office of Banten Province has utilized various communication media, both digital and non-digital, to publish information on social programs, thereby facilitating public access to information. This community service activity has had a positive impact on increasing transparency, accountability, and public trust in the implementation of social programs. Nevertheless, efforts to optimize the management and dissemination of information still need to be enhanced in order to reach all segments of society more effectively.