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Sinta Fatmala Sari; Diana Ambarwati; Angga Permana Mahaputra

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of product quality and service quality on consumer purchasing decisions, both partially and simultaneously, at Chickenday Restaurant Trenggalek. The method used is a quantitative approach with data processing in numerical form to objectively test the relationship between variables. The research was conducted at Chickenday Restaurant, located on Jl. Soekarno Hatta No. 20 Trenggalek. The research population consists of all consumers during the period of May–June 2025, the exact number of which is unknown. The sampling technique utilized probability sampling with a simple random sampling method, resulting in 96 respondents based on the Lemeshow formula. The data include primary data through questionnaires and observations, as well as secondary data from various sources. Data analysis was performed using multiple linear regression, t-test, and F-test. The results indicate that product quality and service quality have a positive and significant effect on purchasing decisions, both partially and simultaneously, with service quality being the more dominant variable.

Bhakti Brata Anggara; Dini Handayani; Erry Yudha Mulyani

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Patient revisit intention is a key indicator of hospital success in maintaining patient loyalty. In the digital era, the use of digital marketing and the quality of nurse communication play important roles in shaping patients’ perceptions of service quality and their decisions to return. This study aimed to analyze the effect of digital marketing utilization and nurse communication on patient revisit intention, with service quality as an intervening variable at Cabangbungin Regional General Hospital, Bekasi Regency.This research used a quantitative survey design with purposive sampling of outpatient participants. Data were analyzed using index analysis with the three-box method and hypothesis testing through Structural Equation Modeling–Partial Least Squares (SEM–PLS).The findings revealed that digital marketing utilization and nurse communication have a positive and significant effect on both service quality and patient revisit intention. Additionally, service quality was proven to mediate the relationship between digital marketing, nurse communication, and revisit intention. These results highlight the importance of integrating effective digital marketing strategies with empathetic and clear nurse communication to enhance perceived service quality.In conclusion, strengthening digital-based patient engagement, improving communication systems among healthcare professionals, and promoting empathetic service behavior are essential strategies to increase patient loyalty and revisit intention. This study provides practical insights for hospital management in optimizing service quality through digital transformation and communication improvement.

Rahman

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

The performance of health workers is an important element in ensuring the quality of primary health services. In addition to technical and structural factors, psychological aspects such as job meaningfulness and work engagement are increasingly recognized as playing a role in improving performance. Health workers who interpret their work as something of value tend to show higher work attachment, which ultimately has an impact on performance. This study aims to analyze the effect of job meaningfulness on the performance of health workers through work engagement at the Mokoau Health Center, Kendari City. This study used a quantitative approach with a cross-sectional design. All health workers at the Mokoau Health Center as many as 70 people were involved as respondents through the total sampling technique. Data were collected using a structured questionnaire and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method using SmartPLS version 4.0. The results of the analysis showed that job meaningfulness had a positive and significant effect on work engagement (β = 0.563; p < 0.05). Furthermore, work engagement had a positive and significant effect on the performance of health workers (β = 0.638; p < 0.05). The indirect influence test proved that work engagement significantly mediated the influence between job meaningfulness and performance (β = 0.360; p < 0.05). Job meaningfulness improves the performance of health workers through strengthening work engagement. Therefore, the HR management strategy at the Health Center needs to be directed at strengthening the meaning of work and work attachment to improve performance in a sustainable manner.

Nazida Tur Rahmi; Khaira Rizki; Nurul Amna

Jurnal Ilmu Keperawatan dan Kebidanan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Immunization is one of the most cost-effective efforts to improve maternal and child health. The proper use of Buku Kesehatan Ibu dan Anak (KIA) – Mother and Children Health Manual can server as an indicator of the quality of care provided to children in health center services. This study aims to determine the correlation between the use of KIA towards basic immunization compliance in Ulee Kareng Publich Health Center, Banda Aceh. This study employed a quantitative research design using a cross-sectional approach. The population consisted of 521 mothers with babies. The sample was 84 respondents chosen using the probability cluster sampling technique. This study was conducted in Ulee Kareng Publich Health Center from May 27 to June 24, 2025. The data were analyzed using the Chi-Square test.The results showed a correlation between the use of KIA and basic immunization compliance, with a p-value of 0.008 (P<0.05) at Ulee Kareng Public Health Center, Banda Aceh. These results indicated that mothers who used the KIA books had a better understanding of the importance of basic immunization compliance, compared to those who did not utilize them properly. It can be concluded that there is a correlation between the use of KIA books and basic immunization compliance. This study suggests that health workers provide information on the importance of the KIA books and advise mothers to use it properly.

Mayasari, Putri; Rusito, Rusito; Wahyuning, Sri; Rusito, Rusito; Wahyuning, Sri

JUISI : Jurnal Ilmiah Sistem Informasi 2026 LPPM Universitas Sains dan Teknologi Komputer

The development of information and communication technology encourages Micro, Small, and Medium Enterprises (MSMEs) to manage data more effectively, efficiently, and integratively to create consumer loyalty. Efforts can be made using a web-based Customer Relationship Management (CRM) Information system to manage customer data and transaction history in an integrated, effective, and efficient manner. The many complaints from several stores in Grobogan Regency, especially Toko Sumber Rezeki, regarding errors in inputting consumer data, data loss, and difficulties in preparing sales reports, prompted the author to conduct this research with the aim of providing practical contributions to MSMEs in managing data effectively by using a CRM (Customer Relationship Management) information system. The method used in this research is Research and Development (R&D) with a Waterfall software development model that includes the stages of needs analysis, system design, implementation, testing, and maintenance. The system was developed using PHP with the Laravel 11 framework and a MySQL database. The system's main features include customer data management, real-time transaction recording, integrated purchase history, a sales summary dashboard, and reports that can be exported to PDF and Excel. The results of this study indicate that the system meets user needs and helps improve recording efficiency and data accuracy. Therefore, the designed system can support data-driven decision-making and improve the quality of customer service at the Sumber Rejeki Store in Grobogan Regency.

Eko Sigit Purwanto

International Journal of Islamic Educational Research 2026 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

This study is motivated by the leadership of the principal at MTs Darul Falah Sumbergempol Tulungagung, who involves all school personnel in school activities. Although the principal’s tenure is relatively new, the principal has been able to implement continuous changes to advance the institution and improve the quality and services of the school. The research employed a qualitative approach. Data were collected through participant observation, in-depth interviews, and documentation. The data analysis techniques included (1) data reduction, (2) data display, and (3) conclusion drawing/verification. The results of this study indicate that: (1) The principal’s strategy in mobilizing subordinates to improve the quality of learning at MTs Darul Falah Sumbergempol Tulungagung is carried out by ensuring that teachers perform their duties professionally, participating directly in the preparation of lesson plans (RPP), selecting competent teachers to guide students in self-development activities, providing explanations and motivation to subordinates regarding the implementation of tasks in the madrasah, and giving instructions to enhance staff capabilities by forming well-organized teamwork. (2) The principal’s strategy in influencing subordinates to improve the quality of learning is implemented by enhancing personnel performance, providing rewards to subordinates, setting a good example, showing concern and attention, improving welfare, motivating subordinates, and supporting as well as appreciating their achievements. (3) The principal’s strategy in encouraging improvements in the quality of learning is carried out by inviting subordinates to enhance teachers’ competencies, motivating teachers to be productive and innovative, coordinating the outcomes of teachers’ work, consistently evaluating teachers’ activities, conducting official meetings, providing motivation during these meetings, and setting an example by arriving at school earlier than others.   

Eka Putri Megawati; Tjipto Rini; Kemala Rita Wahidi

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

This study was motivated by issues related to nurses’ work compliance in implementing nursing care in the inpatient wards of Dr. Dradjat Prawiranegara Regional General Hospital, Serang. Compliance with nursing care standards is a key indicator of healthcare service quality; however, inconsistencies in the implementation of procedures are still found in practice. The low level of work compliance is presumed to be influenced by nurses’ responsibility and competence, with organizational commitment acting as an intervening variable. This study aimed to analyze the effect of responsibility and competence on nurses’ work compliance, with organizational commitment as an intervening variable.This research employed a quantitative approach with an explanatory research design. The study was conducted among inpatient ward nurses, with a total sample of 168 nurses. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with the SEM-PLS program.The results showed that responsibility and competence had a positive and significant effect on organizational commitment. Furthermore, responsibility, competence, and organizational commitment partially and simultaneously had a positive and significant effect on nurses’ work compliance. The main conclusion of this study is that all variables have significant effects; therefore, enhancing nurses’ responsibility and competence is essential to strengthen organizational commitment and improve compliance with nursing care standards

Zelin A. Usman; Arifin Tahir; Sri Yulianty Mozin

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study is motivated by the importance of the effectiveness of the Indonesia Smart Card for Higher Education Program (KIP-K) in expanding access to higher education for students from low-income families at Universitas Negeri Gorontalo. This study aims to analyze the effectiveness of the implementation of the KIP-K Program based on the aspects of goal attainment, integration, and adaptation. The research employed a descriptive qualitative approach, with data collected through interviews, observation, and documentation. The data were analyzed through the stages of data reduction, data display, and conclusion drawing and verification. In terms of goal attainment, the program helps students continue their education, although several challenges remain, including limited quotas, inaccurate targeting, and suboptimal on-time graduation. In terms of integration, coordination among program administrators, faculties, departments, students, and banking partners has functioned quite well, although academic services for recipients have not been entirely equal. In terms of adaptation, the program has shown the ability to adjust to policy changes and students’ needs through periodic evaluation and adjustments to the disbursement mechanism. The implication is that stronger targeting accuracy, academic assistance, service quality, and evaluation systems are needed to ensure more optimal and sustainable program implementation.

Yohanes Jonathan Anggul; Feronika Ratu; Mernon Yerlinda C. Mage

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Students in the transition period are vulnerable to experiencing mental health problems and tend to self-diagnose due to easy access to information and low mental health literacy. This research aims to determine the relationship between mental health literacy and the tendency to make a diagnosis in students at the Faculty of Public Health, Nusa Cendana University, Kupang. This type of research is quantitative research with a correlational approach. Respondents in this study numbered 301 people using probability sampling techniques. Data collection techniques used the mental health literacy scale and self-diagnosis scale. Data analysis uses the product moment correlation test. The research results show that there is a significant negative relationship between mental health literacy and self-diagnosis (r = -0.846 < 0.05), which means that the higher the mental health literacy, the lower the tendency for self-diagnosis in students, and vice versa. In addition, mental health literacy contributed 71.6% to the tendency of self-diagnosis. It is hoped that students not only have a high level of mental health literacy but also quality, so that they realize that self-diagnosis is an inappropriate action and students are expected to take advantage of available professional mental health services.

Adhi Kuncoro; Sanjaka Yekti

Jurnal Riset Rumpun Ilmu Bahasa 2026 Pusat riset dan Inovasi Nasional

Background: The Quran is a guide for Muslims, so the ability to read the Quran correctly according to the rules of tajweed (tahsin) is a crucial basic competency. At the Ar Royyan Pacitan Quranic Education Center (TPQ), several students still have weaknesses in the pronunciation of the letters and the accuracy of the length of the recitation (mad). Objective: This community service activity aims to educate and improve the students' mastery of tahsin in order to achieve a quality Quran recitation that meets the standards of tajweed. Method: The talaqqi and musyafahah methods are used, in which students listen directly to examples of recitation from the teacher and then practice them repeatedly. The stages of the activity include a placement test, the provision of practical theoretical material, and intensive recitation guidance (setoran). Results: The educational results show a significant increase in the fluency of letter pronunciation (makharijul huruf) and the accuracy of basic tajweed rules among the students. Furthermore, students' motivation to learn increased along with their understanding of the importance of reading the Quran with tartil. Conclusion: Tahsin education through interactive and intensive methods has proven effective in improving the reading quality of students at TPQ Ar Royyan. Ongoing mentoring is recommended to maintain and develop these skills.    

Sri Yulianty Mozin; Muhajir Riza M. Ahmad; Abdul Mahlan Taliki; Azis Harun

International Journal of Social Welfare and Family Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This research investigates how digital transformation contributes to innovation in public services as part of the move toward smart governance. The study employs a literature review approach by evaluating a variety of pertinent materials, which include global journals, scholarly books, and official publications from the years 2018 to 2025. Results show that digital transformation notably enhances the quality of public services regarding their efficiency, effectiveness, openness, and ease of access. The incorporation of technologies like e-government platforms, mobile apps, artificial intelligence, and big data analysis allows governments to provide services that are quicker and more responsive. Additionally, digital platforms foster public involvement by offering means for communication and participation in decision-making activities. Despite these advancements, there are still several obstacles to overcome, such as the digital divide, insufficient infrastructure, low levels of digital skills, and resistance to change within bureaucracy. These issues emphasize the need for cohesive strategies that include investment in technology, development of human resources, and regulatory assistance. The study concludes that digital transformation is vital for achieving smart governance; however, its effectiveness relies on the preparedness of infrastructure, institutions, and society to embrace digital advancements.

Syntia Ramadani; Retno Dewi Prisusanti

VitaMedica : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Injectable contraception remains one of the most widely used family planning methods among couples of reproductive age. However, the success of this method is strongly influenced by the level of knowledge and attitudes of acceptors, which in practice are often still inadequate. This study aimed to evaluate the effectiveness of injectable contraceptive educational videos in improving the knowledge and attitudes of injectable contraceptive acceptors at TPMB Siti Juhariyah. The study employed a quantitative approach with a quasi-experimental one-group pretest–posttest design. A total of 30 injectable contraceptive acceptors were selected as samples using purposive sampling techniques. The intervention consisted of providing an educational video on injectable contraception, followed by the assessment of participants’ knowledge and attitudes before and after the intervention using structured questionnaires. Data were analyzed using statistical tests to determine differences between pretest and posttest scores. The results showed a significant increase in acceptors’ knowledge, which shifted from moderate and low categories to a good category after the educational video intervention. In addition, the acceptors’ attitudes toward the use of injectable contraception also demonstrated a significant positive change. Based on these findings, it can be concluded that injectable contraceptive educational videos are effective in improving the knowledge and attitudes of acceptors. Therefore, educational videos can be utilized as a supportive counseling medium in family planning services to enhance the quality of contraceptive care in independent midwifery practices.

Sri Yulianty Mozin; Butet Trivena Padang Iba; Intan Nur Ain Sako; Adelia Makalawo; Bunga Munifa Hasan

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research specifically examines how the involvement of the community in the process of digitizing services at the population and civil registration office of Gorontalo City. Co-production is a collaboration between the government and the community to improve the quality, effectiveness, and satisfaction of services. The main problems in this study are the low participation of the community in population administration and challenges in the efficiency of services and the use of digital technology. The method used is qualitative descriptive through observation, interviews, and documentation. The results of the study show that co-production has been implemented through community involvement in data verification, the use of digital services, and active communication between officers and the community. However, there are still obstacles such as low digital literacy and limited human resources. In addition, technology infrastructure and internet access factors also affect the optimization of digital services. This study concludes that co-production is able to increase the effectiveness, responsiveness, and accountability of public services, although efforts are still needed to increase institutional capacity and community participation in a sustainable manner as well as a more inclusive digital education strategy.

Cici Maisyaroh; Luthfi Acintya Kurniadewi; Fetty Ernawaty

Inovasi Pendidikan dan Anak Usia Dini 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to examine how an online bajaj-based pick-up and drop-off service developed by a kindergarten is implemented. The bajaj application is considered an innovation in a community-based educational transportation system. The limitations of conventional pick-up and drop-off systems in providing optimal efficiency, transparency, and safety form the basis of this research. This study employed a qualitative approach using a case study method, with data collected through observation, interviews, and documentation. The results indicate that the use of the online bajaj application improves service quality through features such as booking services, real-time location tracking,and notifications to parents, which enhance time efficiency, transparency, and a sense of security. Compared to commercial transportation services, the community-based service model allows for more controlled operational management. However, challenges such as low digital literacy among users, limited network infrastructure, and potential data security risks were also identified. Critically, this innovation contributes significantly to the development of the smart mobility concept in the education sector, although it still requires improvement in terms of system sustainability and user data protection.

Muhammad Farhan; Fury Maulina

Jurnal Kesehatan dan Kedokteran 2026 Lembaga Pengembangan Kinerja Dosen

Leprosy remains a significant public health problem in various developing countries, including Indonesia. This disease is caused by Mycobacterium leprae, which attacks the skin and peripheral nerves and can cause long-term physical, psychological, and social impacts if not treated early and adequately. Health-seeking behavior in leprosy patients is also influenced by structural factors such as the availability of health facilities, distance, transportation costs, and the quality of communication between health workers and patients. Research in various endemic countries confirms that friendly, accessible primary health care services that provide comprehensive education can improve early detection and therapy adherence. Patient SA, an 11-year-old child diagnosed with multibacillary (MB) leprosy and has been undergoing treatment for four months. The progression of the disease to MB indicates limitations in early symptom recognition and the family's health-seeking behavior, which may be influenced by low perceptions of disease susceptibility and severity, lack of knowledge, and barriers to accessing health services. However, after the diagnosis was confirmed and education provided by health workers, positive behavioral changes occurred, indicated by the patient's adherence to routine therapy as recommended.

Sri Rahayu; Mirza Anindya Pangestika

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Early Childhood Education (PAUD) or Kindergarten (TK) is an important level of education in building the foundations for children's overall development, covering aspects of religious and moral values, physical-motor skills, cognitive skills, language, social-emotional skills, and the arts. The development of PAUD/TK currently shows a positive trend, as seen in the increasing public awareness, number of institutions, and participation of children aged 4–6 years. However, challenges still arise, such as limited facilities and infrastructure, variations in educator competence, differences in access to services between regions, and the need for stimulation at home. Competition among early childhood education institutions is quite fierce, driving innovation in learning quality, teacher competence, facilities, and flagship programs. In this context, marketing management plays a strategic role in building the institution's image, conveying information about educational services, identifying community needs, and increasing the institution's competitiveness in an ethical and sustainable manner. TK Muslimat NU Pakembaran, as a religious-based PAUD institution, plays an important role in developing children's development and instilling Islamic values. Although the marketing strategy is still simple and predominantly based on a familial approach and word-of-mouth promotion, these efforts are effective in building community trust and loyalty. In the future, strengthening a more systematic marketing management can increase competitiveness, expand the reach of information, and support the sustainability of the institution in providing quality, religious, and character-building early childhood education services.

Sri Yulianty Mozin; Siti Mardia Mareteng; Fadila Ladiku; Rahmawaty M. Noho; Cipta Monoarfa

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research is motivated by the importance of strengthening a professional public service culture through the integration of public administration values, norms, and ethics. Although various regulations and codes of ethics have been established in public organizations, gaps remain between formal norms and service practices in the field, such as low levels of responsiveness and professionalism among civil servants. This study aims to analyze the relationship between values, norms, and ethics in shaping public service culture, and to examine the role of organizational ethics and codes of ethics in strengthening public administration professionalism. The research employed a qualitative approach with a descriptive-analytical design through a literature review of relevant journals, books, and policy documents. Content analysis techniques were used to identify patterns of relationships between concepts. The results indicate that the internalization of ethical values ​​such as integrity, accountability, and transparency significantly influences the quality of public services. An organizational code of ethics serves as a formal instrument that clarifies standards of conduct for civil servants and strengthens a professional work culture. Consequently, public organizations need to strengthen ethics training, oversight mechanisms, and the integration of ethical values ​​into performance evaluation systems to build responsive and public-interest-oriented services.

Syarifudin Yunus

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to describe the level of service optimization in Financial Institution Pension Funds (DPLK) through the management of periodic pension benefit payments, additional benefits, and voluntary contributions using a descriptive-analytical approach. The data were derived from reports of 24 DPLK administrators collected in April 2026. The findings indicate that service optimization is largely determined by the effectiveness of managing periodic pension payments, other pension benefits, and contributions beyond the core program. This issue becomes crucial when viewed from DPLK performance trends over the past five years (2021–2025), where collected funds—comprising contributions and investment returns—were consistently lower than pension benefit payments, with an average ratio of 63%. This imbalance highlights sustainability concerns. The study identifies significant untapped potential, including Rp5.79 trillion annually (36% of total pension benefits) in periodic payments not yet optimized, Rp2.4 trillion for other benefit programs over 10 years, Rp1 trillion for religious-related funds, and Rp1.2 trillion in voluntary contributions from existing participants. To address these gaps, DPLK institutions need to strengthen regular and personalized communication beyond transactional interactions, ensuring participants are more engaged. Integrated services that emphasize transparent benefits, ease of contribution, continuous financial education, and digital accessibility are essential. Ultimately, optimizing DPLK services requires not only system and product improvements but also attention to participant behavior and service quality to enhance retirement well-being.

Putri Riskina; Megawati Megawati

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

The dimensions of healthcare service quality are a concept for measuring service quality. This study aims to determine the effect of the dimensions of healthcare service quality on the satisfaction of inpatients at Cut Nyak Dhien General Hospital in Langsa City. This study uses a quantitative design of the Survey Analytic type with a cross-sectional approach. The population consisted of 121 inpatients with a sample size of 55 respondents using purposive sampling technique. Analysis used multiple logistic regression test (α=0.05). The research results show that there is an influence between Responsiveness p<0.042 with an EXP (B) value of 11.361, Assurance p<0.008 with an EXP (B) value of 20.163, Empathy p<0.018 with an EXP (B) value of 13.547, Reliability p<0.033 with an EXP (B) value of 6.896 on inpatient patient satisfaction (p<0.05), while the Tangible variable shows no influence with p<0.088 and an EXP (B) value of 4.967. Among these variables, the one that significantly affects inpatient patient satisfaction is the Assurance variable with p<0.008 and an EXP (B) value of 20.163. It is recommended to continuously improve the quality of service comprehensively in every dimension of service quality, strengthen the competence and professionalism of healthcare personnel, enhance the speed and accuracy of service, and build good communication to improve the quality of inpatient services and maintain patient trust in the hospital.  

Suryani, Ketut Yuni; Prayudi, Made Aristia; Astawa, I Gede Putu Banu

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study aims to analyze the effect of e-government implementation, Transparency and Maturity of Internal Control System (SPI) on the Quality of Buleleng Regency Government Financial Reports. The research method uses a quantitative approach with a survey method through the distribution of questionnaires to 74 respondents consisting of heads of financial sub-sections and financial report preparation staff at 37 Regional Work Units (SKPD) in Buleleng Regency. The sampling technique uses purposive sampling. Data are analyzed using multiple regression with the help of SPSS 26. The results of the study indicate that the e-government variable does not have a significant effect on the quality of Buleleng Regency government financial reports. Meanwhile, the Transparency and Maturity of Internal Control System (SPI) variables have a positive and significant effect on the quality of Buleleng Regency government financial reports. This finding indicates that the higher the level of implementation of transparency and maturity of the internal control system (SPI), the better the quality of local government financial reports. However, the implementation of e-government has not yet made a significant contribution, possibly due to the suboptimal implementation of the reporting system, which focuses solely on service and administration, and the limited use of technology by human resources. Therefore, the Buleleng Regency government is expected to improve the effectiveness of its e-government implementation and continue to strengthen the transparency and maturity of its internal control system (SPI) to improve the quality of its financial reports. Keywords: E-Government, Transparency, Internal Control System Maturity, financial report quality