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This study aims to analyze the application of personnel management information systems at the West Sumba Regency Personnel and Human Resources Development Agency (BKPSDM). The main focus of the research is to assess how an integrated information system is able to produce up-to-date, accurate, and can support the decision-making process in personnel policy. An integrated information system is expected to facilitate employee data management, improve administrative efficiency, and strengthen transparency in human resource management. The research method uses a qualitative approach with case studies, through interviews with relevant officials, direct observation, and analysis of relevant documents. The results of the study show that the implementation of an integrated personnel management information system has a positive impact in the form of accelerating administrative processes, reducing data input errors, and facilitating access to information for interested parties. However, the research also found a number of challenges, such as the limitation of human resources trained in the use of technology systems and infrastructure that is not yet optimal. This study concludes that strengthening human resource capacity and increasing infrastructure support is a strategic step to optimize the personnel management information system. The research recommendations are expected to be a reference for the West Sumba Regency BKPSDM and other government agencies in developing a more effective and sustainable information system.

This study aims to analyze the influence of accountability and transparency principles on financial management in feed retail micro, small, and medium enterprises (MSMEs) in West Lampung Regency. Accountability and transparency are considered essential aspects of good governance implementation, which play a crucial role in building trust and improving the financial effectiveness of small enterprises. The research applies a quantitative approach through a survey distributed to customers and farmers using a Likert-scale questionnaire. Data were analyzed using multiple linear regression to examine the effect of accountability and transparency on financial management perception.. The results indicate that both variables have a positive and significant influence on customers’ and farmers’ perceptions. The implementation of accountability and transparency strengthens public trust and enhances the professionalism of financial management practices in MSMEs, particularly in feed retail businesses.

This community service activity aims to improve the ability of farmers in East Singkawang Regency to prepare simple and structured financial reports. Prior to the activity, most farmers had not maintained regular financial records, thus experiencing difficulties in identifying production costs, revenue, and profitability. The implementation method included socialization of farm financial management, training in preparing simple financial reports, and intensive mentoring. This activity involved 20 farmers as community service partners. Evaluation was conducted through comparing conditions before and after the activity using pre- and post-test instruments and observing financial record keeping results. The results showed a 45% increase in farmers' understanding of financial reporting concepts, as well as a 50% increase in their ability to prepare simple profit and loss and cash flow statements. Furthermore, 83% of participants were able to record business transactions independently and sustainably after the mentoring activity. The implementation of simple financial reports also helped farmers identify production cost structures and determine business plans for the next planting season. This community service activity contributed to strengthening the application of financial management in farming businesses and supported increased transparency, efficiency, and economic sustainability for farmers in East Singkawang Regency.

This Community Service Activity (PKM) aims to strengthen interpersonal communication strategies in increasing donor trust in the Grandma Foundation as a social institution engaged in elderly services. The main problems identified include communication patterns that are not systematic, lack of personalization, and lack of transparency of information, so that it has an impact on the level of trust and loyalty of donors. Through a qualitative-educational-participatory approach, PKM activities are carried out through the delivery of effective communication materials, interpersonal communication simulations, the preparation of donor communication flow standards, and assistance in digital communication practices based on social media and instant messaging. The results of the activity showed a significant increase in the attitude and communication skills of the management, the formation of donor communication operational standards, the improvement of digital communication skills, and the positive response from donors which was reflected in the increase in interaction and trust. These findings confirm that interpersonal communication based on empathy, transparency, and consistency plays an important role in building long-term relationships with donors. Thus, a structured interpersonal communication strategy can be an effective model for philanthropic institutions in managing donor relationships and maintaining the sustainability of social programs.

Demonstrations demanding the dissolution of the House of Representatives by 2025 highlight a crisis of public trust and serve as a key moment in Indonesia's political landscape. These protests have not only symbolic significance but also lead to elite repositioning, the temporary dismissal of several members, and the cessation of policy that increased benefits. This study examines how the crisis has prompted political institutional reconstruction and the role of civil society in influencing change. A descriptive qualitative approach was used, including literature studies, analysis of academic literature, official documents, and media reports. The findings indicate that actions by the House of Representatives, such as the rotation of Commission III leadership, member deactivation, and rejection of benefit increases, were primarily reactive to public pressure. The discussion reveals that while these actions reduce crisis escalation, they are cosmetic and do not address structural issues like legislative accountability and budget transparency. In conclusion, the 2025 protests provide an opportunity for civil society to engage politically outside elections, but the institutional changes made are short-term. Fundamental reform can only occur if civil movements remain consistent and if political parties and the government commit to reform.

State institutions play a primary role in governing and exercising power within a country. Indonesia, as a unitary state with a republican system, regulates the state's institutional structure through the 1945 Constitution, which serves as the supreme legal basis and guideline for state administration. The function of state institutions is to ensure that all aspects of government are implemented in accordance with the principles of law, justice, and public welfare. The state is not only considered a legal entity but also a social entity with specific functions and logic. The state's objectives are directed at balancing government power and citizen rights and accommodating the interests of individuals and the wider community. Following the amendments to the 1945 Constitution, Indonesia's institutional system underwent significant changes with the establishment of independent institutions that strengthen democracy, transparency, and accountability. Understanding the state's foundations, the requirements for formation, the form and system of government, and the relationships between institutions is crucial for maintaining Indonesia's constitutional order. Furthermore, public respect for state symbols and institutions contributes to strengthening unity and political stability, and realizing the ideals of a sovereign and prosperous nation.

Taxes are the main source of state revenue and play a vital role in national development and public welfare. However, their effectiveness is highly influenced by the level of transparency and accountability in their management. This study aims to analyze the implementation of transparency and accountability principles in Indonesia’s taxation system, identify the existing forms of transparency inequality, and assess their implications for the principles of good governance. The research employs a qualitative approach through an analysis of various laws, regulations, and recent studies related to tax management. The findings indicate that transparency inequality still occurs in several aspects, such as limited public access to information, uneven implementation of tax digitalization across regions, and a lack of openness in reporting tax incentives. These conditions directly affect government accountability, public trust, and fairness within the national taxation system. Legally, such inequalities contradict the principles of public information disclosure, the justice principle stated in Article 23A of the 1945 Constitution, and the principle of equality before the law. This study recommends strengthening tax transparency regulations, integrating a national digital taxation system, and increasing public participation in fiscal oversight to establish a fair, accountable, and law-based tax governance framework.

The implementation of e-government in government administration can make services more efficient, transparent, and reliable, as well as provide faster service to the public. The Sidoarjo Regency Population and Civil Registration Office launched the PLAVON website as a digital service. This study aims to describe the strategy for improving digital service quality from a public value perspective, focusing on the PLAVON website of the Sidoarjo Regency Population and Civil Registration Office. This research employs a descriptive qualitative approach, with data collected through interviews, observations, and documentation. The findings indicate that the quality of PLAVON’s digital services can be analyzed through three dimensions of public value: improved public service, improved administration, and improved social value. In the improved public service dimension, PLAVON enhances the ease and speed of population administration services; however, these improvements are still constrained by technical system disruptions and unstable website performance. In terms of improved administration, the implementation of digital services through PLAVON contributes to greater transparency and improved employee professionalism. Meanwhile, within the improved social value dimension, PLAVON plays a role in strengthening public trust in government institutions. This study emphasizes that the improvement of digital service quality is not solely dependent on technical factors but also on the government’s capacity to generate tangible and sustainable public value for the community.

Quality public service represents a key measure of effective governance, including police administrative services. The Mobile Driving License (SIM Keliling) service is one of the public service innovations in the traffic sector designed to improve accessibility for the community. This study examines the quality of Mobile SIM services delivered by the Traffic Directorate of the East Java Regional Police at Lippo Plaza Sidoarjo. This research used a qualitative descriptive approach. Data collection techniques included observation, interviews with Mobile SIM officers and service users, and documentation. Service quality was analyzed using five dimensions proposed by Luke and Heyns (2020) reliability, responsiveness, assurance, empathy, and tangibles.The findings reveal that the Mobile SIM service generally performs well. Reliability is evident in the implementation of services in accordance with established procedures, although issues remain regarding service time certainty and transparency of administrative costs. Responsiveness is reflected in the officers’ prompt and attentive responses to public needs during the service process. Assurance is supported by officers’ professionalism, competence, and efforts to safeguard personal data, which enhance public trust. Empathy is demonstrated through friendly behavior, attention to individuals with special needs, and assistance throughout the service process. In terms of tangibles, the service location and main facilities are considered adequate; however, supporting facilities and officer identification still require improvement. In conclusion, while the Mobile SIM service fulfills most service quality indicators, further improvements are needed in time management, administrative transparency, and supporting facilities to achieve more optimal service quality.

This study aims to analyse the role of the East Java Provincial Transportation Agency in improving the quality of inter-city bus transportation services within the province (AKDP) based on Soekanto's role theory (in Solahudin et al, 2022), which is reviewed using three indicators: regulatory role, service role, and supervisory role. The research employed a qualitative research method with techniques of interviews, observation, and documentation of the Transportation Agency, Organda, PO owners, drivers and conductors, as well as passengers at Bungurasih Terminal. The results of the study show that in terms of regulation, the Transportation Agency has established tariff policies and Minimum Service Standards (SPM), but these have not functioned optimally as operational guidelines, as reflected in the low transparency of tariff information and the varying quality of the fleet. In terms of service, although safety inspection procedures and service facilities are available, the quality of safety, comfort, terminal facilities, as well as access to information and complaint mechanisms have not been consistently felt by users. In terms of supervision, tariff compliance control and SPM implementation remain weak and tend to be tolerant of irregularities. The main findings indicate a serious gap between normative standards and field practices, resulting in standards losing their coercive power as quality guarantors. Therefore, this study recommends strengthening the enforcement of standards in a firm and consistent manner, increasing the transparency of service and tariff information, and conducting supervision that is oriented towards tangible results for the community.

The rapid advancement of Information and Communication Technology (ICT) has accelerated the digital transformation of public services, including land administration. However, public complaint services at the Land Office of Southwest Sumba Regency still encounter challenges such as unstructured complaint procedures, manual data processing, risk of data loss, and limited public access to clear information. These issues highlight the need for an innovative and accessible complaint information system. This study aims to design and implement a chatbot-based public complaint service information system to enhance accessibility, transparency, and service effectiveness. A qualitative research method with a system development approach was applied. Data were obtained through interviews, observations, and documentation. The system was developed using a rule-based approach with a Finite State Machine (FSM) algorithm and implemented through the Typebot.io platform. The findings indicate that the chatbot provides structured, consistent, and user-friendly information, reduces manual workload, and improves public readiness before submitting complaints directly, while supporting future integration and system enhancement.

The development of Artificial Intelligence (AI) technology has significantly changed strategy and decision making in marketing management. However, the massive use of AI raises new challenges regarding ethics, transparency and governance. This research aims to analyze the impact of using AI, especially recommender systems and large language models (LLMs), on the effectiveness of marketing decisions, as well as the role of AI governance in controlling emerging ethical issues. The research method uses a quantitative approach with Structural Equation Modeling (SEM) analysis of data collected from 250 marketing professionals in Indonesia. The research results show that the use of AI has a significant positive effect on the effectiveness of marketing decisions (β=0.62, p<0.001), but also raises ethical issues (β=0.48, p<0.01). Ethical issues were proven to reduce the effectiveness of marketing decisions (β=-0.31, p<0.05), while good AI governance was able to moderate the negative impact of ethical issues (β=0.27, p<0.05). These findings underscore the importance of AI governance in building effective and ethical marketing systems.

The use of information technology is a crucial element in improving the effectiveness of village government administration. One implementation of e-government at the village level is the use of the Village Apparatus Information System (Sipede) as a medium for managing village apparatus data. This study aims to analyze the effectiveness of Sipede's implementation in supporting village apparatus data management in Candi District. The study used a descriptive qualitative approach with data collection techniques through in-depth interviews, observations, and system document reviews. Data analysis was conducted using the Agile Response in E-Governance framework, which includes nine effectiveness indicators: Ease of Use, Usefulness, System Quality, Technology Mindfulness, Software Reliability, Communication Transparency, Trust, Collaboration Efficiency, and Traceability. The results show that Sipede is quite effective in improving data accuracy, information integration, and coordination between government agencies. This effectiveness is evident in the ease of use of the system, the clarity of the workflow, and the level of apparatus trust in the data generated. However, the use of Sipede still faces obstacles in the form of limited system access and suboptimal usage practices. Therefore, efforts are needed to develop systems and increase user capacity to support more accountable and sustainable village apparatus administrative governance.

Digital transformation in public services represents a strategic shift in integrating information technology into governmental administrative systems to enhance service efficiency, transparency, and accountability. One prominent innovation in this effort is the adoption of electronic land certificates initiated by the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) as part of land service modernization. This policy is formally regulated under Ministerial Regulation No. 3 of 2023 concerning electronic documents in land registration. This study employs a descriptive qualitative approach to examine the implementation process, identify enabling and constraining factors, and assess the impact of electronic land certificates on the quality of land services. Data were obtained through interviews, field observations, and document analysis at the Tulungagung Regency Land Office and analyzed using the interactive model proposed by Miles and Huberman. The findings indicate that electronic land certificates contribute significantly to improving service efficiency, administrative speed, and data security. Nonetheless, several challenges persist, including inadequate network infrastructure in rural areas, limited public digital literacy, and insufficient information technology personnel. Despite these constraints, the initiative has been positively received and reflects the local government’s commitment to advancing digital governance and good governance principles. The effectiveness of this transformation largely depends on institutional readiness, technological support, and community engagement.

Hajj savings are an important Islamic banking product designed to assist Muslims in preparing for hajj expenses in a systematic and Sharia-compliant manner. As a trust-based fund, hajj savings require proper accounting treatment to ensure transparency, accountability, and compliance with Sharia accounting standards. This study aims to analyze the implementation of trust fund accounting in the Hajj Savings Program at Bank Syariah Indonesia (BSI) KCP Tegal Slawi. This research employs a qualitative descriptive approach using observation, documentation, and interviews conducted during an internship period at the research location. The data were analyzed by comparing accounting practices applied by the bank with relevant Sharia accounting standards, particularly PSAK 105 and PSAK 101. The results indicate that the hajj savings at BSI KCP Tegal Slawi are managed under a mudharabah contract and are recognized as temporary syirkah funds rather than bank income. The processes of recognition, measurement, presentation, and disclosure have generally been implemented in accordance with Sharia accounting principles. However, limitations were found in the level of accounting understanding among operational staff. This study implies that strengthening Sharia accounting literacy among bank employees is essential to enhance accountability and maintain customer trust in managing hajj funds.  

The rapid advancement of Artificial Intelligence (AI) is reshaping public governance, including legislative processes. In the United Arab Emirates (UAE), AI is being actively utilized to enhance law-making through faster drafting, improved consistency, and greater transparency. This study examines the role of AI in the UAE’s legislative functions, focusing on how AI tools assist in analyzing legal data, formulating policy recommendations, and drafting legislation. It explores how AI impacts the speed, accuracy, and legitimacy of law-making, while also addressing the ethical and legal challenges of delegating legislative tasks to intelligent systems. Using a qualitative case study method, the paper evaluates government initiatives, expert insights, and regulatory structures that frame AI's integration into the UAE’s law-making system. While AI offers opportunities for data-driven governance and increased legislative productivity, it also presents risks such as algorithmic bias, reduced human oversight, and accountability gaps. The study emphasizes that AI must be governed by strong regulatory frameworks to safeguard democratic values, fairness, and legal integrity. By analyzing a pioneering national model, this research contributes to global discussions on AI in governance and offers key insights for policymakers, technologists, and legal scholars seeking to balance innovation with ethical and legal standards.

This study aims to analyze the effectiveness of the public services of the Sorong City Education Office for the community by examining the relationships among service effectiveness, community satisfaction, service accountability, and apparatus responsiveness. The research uses a mixed-methods approach: a quantitative component involving distributing questionnaires to 30 respondents, analyzed using descriptive statistics and correlation, and a qualitative component involving in-depth interviews with five main sources, analyzed using triangulation and thematic analysis. The results of the study show that the effectiveness of public services is in the good category, with a significant relationship between service effectiveness and community satisfaction, service accountability, and responsiveness of the apparatus. Apparatus responsiveness has the strongest relationship with service effectiveness, showing the importance of officer responsiveness in improving the quality of education services. The interview findings also show that education services have improved, though further progress is needed in service speed and information transparency. The study's findings confirm the relevance of public administration theory and service quality in explaining the performance of regional education services. The research is limited in the small number of respondents and its focus on a single agency. Therefore, further research is recommended to increase the sample size, involve several public service agencies, and use a more comprehensive analytical model.

The rapid growth of Indonesia’s banking industry has encouraged various corporate actions, such as mergers, to enhance efficiency and competitiveness. However, post-merger system integration often creates issues for customers, particularly the increase in credit collectability caused by data migration errors. This study aims to analyze the legal protection and liability of banks toward customers adversely affected by the merger process. The research employs a normative juridical approach through legislation review and case study analysis. The findings indicate that customer legal protection operates both preventively and repressively. Preventive protection is regulated under the Financial Services Authority Regulation (POJK) No. 6/POJK.07/2022, emphasizing transparency, education, and data security principles. Meanwhile, repressive protection is carried out through internal bank complaint mechanisms, the Financial Services Alternative Dispute Resolution Institution (LAPS SJK), and civil lawsuits under Articles 1365 and 1243 of the Indonesian Civil Code. The study concludes that banks are legally responsible for restoring customers’ rights by correcting SLIK data, issuing clarification letters, and providing material and immaterial compensation. Upholding prudential principles and consumer protection is essential to maintaining public trust in the post-merger banking system.

This research aims to design and build a client service website and pre-registration of cases at the KOFIPINDO Law Office as a solution to administrative problems that are still carried out manually. The system is developed using the waterfall method through the stages of needs analysis, system design, coding, testing, and maintenance. The website that was built provides features for account registration, filling in case data, uploading supporting documents, and verification by the admin so that the file is ready to be submitted to the e-Court system. In addition, the system is equipped with a case status monitoring dashboard, automatic notifications to clients, and submission history that can be accessed at any time. The results of the study show that this platform is able to improve service efficiency, minimize administrative errors, and speed up the pre-registration process of cases. The implementation of this system also helps to increase the transparency of communication between law firms and clients. Furthermore, the use of this website has the potential to reduce the administrative workload of staff, optimize the management of case data, and improve the accuracy of legal documentation. The system is also designed with the client's data security and privacy aspects in mind in accordance with the principles of digital information protection. Thus, this system can be an effective, structured, and integrated digital means to support the modernization of legal services at KOFIPINDO, improve service professionalism, and strengthen the competitiveness of law offices in the digital ecosystem.

This study explores the phenomenon of abuse of authority in the investigation stage of corruption cases, focusing on various violations of practices, causative factors, and implications for justice and legal certainty. The study uses a normative juridical approach through the study of laws and regulations, legal doctrine, and empirical literature to build a comprehensive and systematic analysis. The findings indicate that oversight gaps, weak institutional control, and low integrity of the authorities are the main triggers for actions that go beyond authority, which in turn reduces the effectiveness of evidence and lowers public trust in law enforcement institutions. In addition, the lack of transparency and accountability mechanisms further exacerbates the risk of procedural violations during the investigation process. These conditions can potentially undermine the principles of due process of law and fairness in the criminal justice system. To address this problem, it is necessary to improve internal and external control mechanisms, strengthen supervision by independent institutions, and ensure the consistent implementation of disciplinary measures and legal sanctions against violators. By reinforcing these efforts, it is expected that law enforcement agencies can enhance professionalism, maintain integrity, and restore public confidence in handling corruption cases. (Soekanto & Mamudji, 2020; KUHAP; Corruption Law).