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This study examines the effectiveness of public service management in Ponorogo Regency's transport sector, focusing on the performance gap between traffic asset conditions (signs, traffic lights) and formal maintenance policies. This gap indicates a non-proactive maintenance cycle, exacerbated by limited resources and low organisational responsiveness to public complaints. Employing a qualitative case study grounded in a synthesis of Edwards III's Policy Implementation Theory and the New Public Service (NPS) perspective, the core findings confirm that frontline officials' low proactive disposition mediates policy implementation failure. Instead of proactive responsiveness (anticipating minor damage), officials often exhibit passive responsiveness (acting only after major incidents or reports), leading to a critical breakdown in which administrative procedures are completed but the public outcome remains poor. The novelty of this research lies in proposing a Proactive and Participatory Governance Model. This model necessitates the institutionalisation of Public Involvement (Participation) to enhance transparency and shift asset performance evaluation from output-oriented to outcome-oriented. The study concludes that the optimal model for the Ponorogo Transportation Department is the synergy between agile asset management and NPS principles (proactive and participatory) to enhance public service effectiveness.

Government and government transparency on community participation, with government accountability as an intervening variable. The study used a quantitative approach based on Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were obtained through questionnaires distributed to the community of Maladum Mes District, Sorong City. The results show that government transparency and public perception of the government's role have a positive and significant effect on government accountability. In addition, government transparency, public perception, and government accountability have a positive and significant effect on community participation. The mediation test results show that government accountability partially mediates the effects of government transparency and public perception of the government's role on community participation. These findings confirm that increasing community participation depends not only on information disclosure and positive perceptions, but also on the extent to which the government is accountable to the public for its performance. This study offers theoretical implications for strengthening the concept of good governance and practical implications for local governments in designing participatory policies.

Digital transformation has become a critical lever for modernizing maritime logistics, particularly in archipelagic nations where supply chain fragmentation poses persistent operational challenges. This study examines the integration of Internet of Things (IoT) and blockchain technologies as dual mechanisms for enhancing supply chain transparency within Indonesian domestic shipping networks. Employing a qualitative research design supported by thematic analysis, the study engaged maritime logistics experts, port operators, and shipping company representatives as primary respondents. Findings reveal that IoT-blockchain integration significantly improves real-time cargo visibility, reduces documentation fraud, and strengthens regulatory compliance across multi-port supply chains. The research further demonstrates that digital transformation in maritime logistics is not merely a technological upgrade but a governance and institutional reform imperative, particularly given Indonesia's strategic maritime position. Results indicate an overall high performance score across transparency, efficiency, and security indicators, affirming the readiness of key stakeholders to adopt integrated digital solutions. The study contributes a replicable framework for digital maritime logistics governance applicable to archipelagic developing economies seeking sustainable supply chain advancement.

A Limited Liability Company as a legal entity is required to update and adjust its corporate data in accordance with the provisions of the Company Law (UUPT). These obligations include amendments to the articles of association, changes to company administrative data, and reporting Beneficial Ownership information integrated with the Legal Entity Administration System (SABH) and the Online Single Submission Risk-Based Approach (OSS-RBA) system. This study aims to examine the juridical urgency of updating corporate data and to analyze the legal consequences of non-compliance, which may result in the blocking of SABH access and disruption of business activities. This research employs a normative legal method using statutory and conceptual approaches supported by primary, secondary, and tertiary legal materials analyzed qualitatively. The findings indicate that updating corporate data is essential for ensuring legal certainty, transparency, and corporate accountability. Failure to fulfill these obligations, including Beneficial Ownership reporting, may lead to administrative sanctions such as written warnings, suspension of SABH access, and obstacles in taxation and business licensing processes through OSS-RBA. The blocking of SABH access restricts companies from carrying out certain legal actions and may affect business continuity. In practice, notaries play a strategic role in facilitating corporate data adjustments through the AHU Online system. Therefore, greater corporate compliance and improved synchronization of legal administration systems are necessary to support legal certainty and a transparent business environment.

BUMDes (Village-Owned Enterprises) plays a strategic role in promoting community income and sustainable village development. This study aims to analyze the role of BUMDes in increasing community income and village development in Kualuh Hilir District, North Labuhanbatu Regency (Labura), from an Islamic business ethics perspective. The method used is descriptive qualitative with data collection through in-depth interviews, observation, and documentation of BUMDes administrators, village governments, and beneficiary communities. The results show that BUMDes in Kualuh Hilir District has contributed to increasing Village Original Income (PADes), providing employment, and empowering the local economy, although it still faces challenges in governance, human resource capacity, and financial transparency. From an Islamic business ethics perspective, BUMDes management needs to be based on ethical principles such as justice (adl), common welfare (maslahah), mutual assistance (ta'awun), trustworthiness (amanah), and the prohibition of riba, so that the benefits can be felt by all levels of society equitably.

This study aims to analyze the determinants of policy lapse behavior among policyholders of PT Prudential Life Assurance in Medan. The research employs a descriptive qualitative approach involving 10 policyholders selected purposively based on their experience of policy lapse. Data were collected through in-depth interviews, observations, and documentation, and analyzed using data reduction, data presentation, and conclusion drawing techniques. The findings indicate that policy lapse is a multidimensional phenomenon influenced by interconnected economic, cognitive, and service-related factors. Household financial pressures, declining income, and increasing living expenses encourage policyholders to prioritize essential needs over insurance premium payments. In addition, limited financial literacy leads many policyholders to perceive insurance primarily as a financial burden rather than a long-term risk management instrument. Dissatisfaction with agent services, including inadequate communication, insufficient policy education, and weak after-sales assistance, further reduces policyholders’ commitment to maintaining active coverage. The study also finds that policyholders frequently regard insurance as a last-resort liquidity source, supporting the Emergency Fund Hypothesis, whereby policies are surrendered or allowed to lapse during periods of financial distress to meet urgent household needs. This research concludes that policy lapse is often a pragmatic response to economic uncertainty rather than merely a consequence of unwillingness to pay premiums. Therefore, improving product transparency, strengthening financial literacy, and enhancing the role of insurance agents as proactive, solution-oriented financial advisors are essential strategies for increasing long-term policy persistence and customer retention.

The research entitled Service Quality in Handling Complaints of BPJS Kesehatan Participants in Jambi City aims to investigate the quality of BPJS Kesehatan services in handling participant complaints and identify improvement efforts that are carried out in a sustainable manner. This study uses a qualitative approach with a phenomenological design to understand participants' experiences, perceptions, and satisfaction levels in depth. Data was collected through interviews, observations, and documentation of participants and service officers, then analyzed through the stages of data reduction, data presentation, and conclusion drawing systematically. The results of the study show that the quality of service at BPJS Kesehatan Jambi City is relatively good, characterized by adequate facilities, relatively clear service procedures, information transparency, and high responsiveness of officers in following up on complaints. However, accessibility challenges are still found, especially for participants who have limitations in the use of digital technology and access to information. Improvement efforts such as the development of digital-based complaint channels, optimization of face-to-face services, improving officer competence, and consistently implementing standard operating procedures reflect the institution's commitment to improving the quality of public services effectively and sustainably.

This study examines the relationship between Corporate Social Responsibility (CSR) disclosure, environmental performance, and tax avoidance among food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The research aims to determine whether CSR disclosure acts as a bridge linking environmental responsibility and fiscal behavior, and whether environmental performance moderates this relationship. Using a quantitative approach, data were collected from annual and sustainability reports, yielding 76 firm-year observations analyzed through multiple linear regression with moderating effects. The findings reveal that CSR disclosure has a significant negative effect on tax avoidance, while environmental performance also negatively affects tax avoidance and strengthens the impact of CSR disclosure. These results support the ethical alignment channel, suggesting that companies with strong environmental and social commitments tend to demonstrate higher fiscal responsibility. The implications of this study highlight the importance of integrating CSR and environmental strategies into corporate governance to promote transparency, ethical taxation, and sustainable business practices in Indonesia’s manufacturing sector.

This study aims to analyze the implementation of good governance principles in inclusive public services in Candisari District, Semarang City. The study used a descriptive qualitative approach with data collection techniques through questionnaires, interviews, and documentation. Research informants consisted of sub-district officials and community service users, including vulnerable groups. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing. The results of the study indicate that the implementation of good governance principles in Candisari District has begun, but has not been running optimally. The principle of transparency has been attempted through the provision of service information and the use of digital media, but accessibility of information for vulnerable groups is still limited. The principle of accountability has not been fully realized, as indicated by the less than optimal performance of the Women and Children Protection Task Force (Satgas PPA) in carrying out its duties and the less than optimal inclusive public complaint mechanism. From the aspect of participation, community involvement, especially vulnerable groups, in the planning and decision-making process is still limited and unstructured. In addition, legal certainty and regional security stability are relatively conducive, but still require institutional strengthening and synergy between stakeholders. This study concludes that the implementation of good governance in Candisari District still faces institutional, participation, and service accessibility constraints, so a strategy is needed to strengthen governance to realize inclusive and sustainable public services.

In the era of globalization, children are exposed to a social environment influenced by external factors such as social media, advertising, and a consumer culture, all of which can promote a materialistic lifestyle. Consequently, financial literacy education has become essential to equip children with the necessary skills to manage their finances effectively. Beginning with a simple understanding of accounting, children can learn fundamental concepts of money management, financial decision-making, and planning. However, many young children still lack access to this vital education. Various learning methods and media, including loose parts, storytelling, and interactive educational tools, can be utilized to foster financial understanding. Additionally, this education promotes important social concepts like sharing, charity, and the responsibility of managing finances to help others. It integrates Islamic principles, emphasizing values such as honesty, justice, transparency, and the avoidance of usury. Through these principles, children are not only taught how to manage their personal finances but also how to contribute to society. By implementing financial literacy education at an early age, we can help children grow into informed, ethical, and responsible leaders in the future. This education is crucial for ensuring they make sound financial choices and contribute positively to their communities.

Significant changes have occurred in the land administration sector with the introduction of digital land certificates as part of an ongoing digital transformation in public services. However, public understanding of the concept, procedures, and benefits of digital certificates is still relatively limited, leading to uncertainty and hesitation in their adoption. This community service program aims to increase public awareness and knowledge about digital land certificates through interactive education and structured socialization activities. The program includes seminars, guided discussions, and question-and-answer sessions designed to provide clear and practical explanations about how digital certificates function within the land registration system. As a result of these activities, community members become more informed about the advantages of digital certificates, such as greater efficiency, enhanced data security, improved transparency, and reduced risks of document damage or loss. This educational initiative is expected to strengthen public trust, encourage active participation, and support the more effective and sustainable implementation of digital land certificate services in the future.

This study examines the structural weaknesses of public participation in Indonesia’s legislative process and evaluates the feasibility of adopting a public inquiry mechanism to strengthen Evidence-Based lawmaking. Although the 1945 Constitution and Law Number 13 of 2022 formally guarantee public involvement, existing parliamentary hearings and public consultations remain largely procedural and fail to meet deliberative democratic standards. This condition raises urgent concerns regarding legislative legitimacy, transparency, and the substantive use of public input. The research employs a normative-comparative approach combined with juridical-empirical analysis. It analyzes Indonesia’s participatory legal framework and compares it with public inquiry models in the United Kingdom, Australia, and New Zealand, focusing on institutional independence, transparency, and investigative authority. Empirical assessment of legislative practices reveals a persistent gap between normative guarantees and practical implementation, resulting in symbolic participation with limited policy impact. Comparative findings demonstrate that public inquiry mechanisms can enhance deliberative quality and accountability through systematic evaluation of evidence. The study concludes that a hybrid public inquiry model integrating parliamentary procedures with independent expert panels is legally and institutionally feasible, provided that regulatory reform, institutional capacity building, and political safeguards are effectively implemented.

The Village-Owned Enterprise (BUMDesma) plays an important role in empowering the local community's economy. BUMDesma "Bumi Artha Mandiri LKD" in Kemujan Village runs a revolving loan program to meet the capital needs of the community, particularly for micro-business actors. This study aims to describe the structure, procedures, and performance of the accounting system applied to the program, as well as to identify obstacles and efforts for improvement. The research method used is qualitative descriptive with data collection through direct observation, interviews with BUMDesma managers and borrower members, and financial document analysis. The results show that the running accounting system includes modules for member registration, lending, payments, and financial reports with recording procedures in accordance with basic accounting principles. The advantages of this system include high transparency and adequate risk control, but it still faces challenges such as limited technology, management capacity, and availability of accurate data. Planned improvements include the adoption of information technology, continuous training, and enhanced cooperation with the community. The study concludes that the existing accounting system has made a positive contribution, but it needs to be strengthened to support the sustainability of the revolving loan program and the economic empowerment of the village.

This study aims to analyze a digital transparency strategy based on big data analytics in detecting village fund corruption in Indonesia. The increasing number of corruption cases indicates weaknesses in conventional monitoring systems that fail to integrate data comprehensively. This research employs a qualitative approach using literature review and document analysis of official reports from the Corruption Eradication Commission and Indonesia Corruption Watch. The findings reveal that big data analytics enables the detection of transactional anomalies, cross-sectoral data integration, and improved accountability in village fund management. Furthermore, this strategy enhances technology-based transparency through government digital systems. Therefore, the integration of digital transparency and big data analytics offers an innovative model for more effective and efficient prevention and early detection of village fund corruption. thus, the integration of digital transparency and big data analytics has the potential to become an innovative model for the prevention and early detection of village fund corruption in a more effective and efficient manner, while also supporting the strengthening of a data-integrated early warning system and adaptive public policy.

Significant changes have occurred in the land administration sector with the introduction of digital land certificates as part of an ongoing digital transformation in public services. However, public understanding of the concept, procedures, and benefits of digital certificates is still relatively limited, leading to uncertainty and hesitation in their adoption. This community service program aims to increase public awareness and knowledge about digital land certificates through interactive education and structured socialization activities. The program includes seminars, guided discussions, and question-and-answer sessions designed to provide clear and practical explanations about how digital certificates function within the land registration system. As a result of these activities, community members become more informed about the advantages of digital certificates, such as greater efficiency, enhanced data security, improved transparency, and reduced risks of document damage or loss. This educational initiative is expected to strengthen public trust, encourage active participation, and support the more effective and sustainable implementation of digital land certificate services in the future.

Bureaucratic reform at the village level is a crucial prerequisite for achieving professional, effective, and accountable village governance. One of the key pillars of this reform is the implementation of a merit system in the management of village human resources, particularly in the recruitment and appointment of village officials. In this context, the Computer-Assisted Test (CAT) has emerged as a policy innovation designed to enhance objectivity, transparency, and procedural fairness in the selection of village officials. This study aims to analyse the contribution of CAT implementation to strengthening the merit system and its impact on transforming village social conditions, especially in building public trust in village government. Quantitative data were collected through a survey of village residents and analysed using descriptive statistics, correlation analysis, and multiple linear regression in SPSS. Qualitative data were obtained through in-depth interviews, field observations, and document analysis to elaborate further and explain the quantitative findings. The results indicate that transparency, objectivity, and procedural fairness in the selection process have positive and significant effects on public trust in village government, with procedural fairness emerging as the most influential variable. Qualitative findings confirm that public acceptance of selection outcomes is more strongly influenced by perceptions of fairness and openness in the process than by the selection results themselves. This study concludes that the implementation of CAT functions not only serves as a technical selection instrument but also as an institutional mechanism that helps transform village social relations from patronage-based practices toward merit-based village governance.

The advancement of information technology has rapidly transformed trading patterns in Indonesia, shifting from conventional transactions to online transactions through marketplace platforms. On one hand, this transformation provides convenience and efficiency for both businesses and consumers. On the other hand, it has also given rise to various legal issues, particularly regarding consumer protection. This article aims to examine how legal protection for consumers is implemented in electronic sales agreements on marketplaces, while also identifying the obstacles encountered during its implementation. The study employs a normative juridical approach, using conceptual analysis and legislative review, supplemented by empirical data obtained from interviews. As described, legal protection for consumers in electronic transactions in Indonesia remains suboptimal. Specifically, these challenges include biased law enforcement, low levels of consumer literacy, and ineffective dispute resolution mechanisms. In practice, marketplaces have incorporated consumer protection features such as escrow systems, refund mechanisms, and complaint centers; however, their implementation still suffers from limited transparency and effectiveness. Furthermore, existing regulations are slow to respond to the dynamics of cross-border transactions and ongoing digital innovations. Therefore, comprehensive regulatory reform, stronger enforcement, and enhanced legal and digital literacy among the public are necessary to ensure effective consumer protection.

Many Micro, Small, and Medium Enterprises (MSMEs) face low accountability in financial reporting due to inconsistent manual recording and a lack of systematic financial statements. This study aims to analyze the effects of digital payment QRIS and financial literacy on the accountability of MSME financial statements in Malang City, while investigating the mediating role of financial statement transparency. The research utilizes a quantitative causal associative approach. Data were collected via questionnaires from active MSME owners who utilize QRIS and maintain business financial records, selected through purposive sampling. The data were analyzed using multiple linear regression and the Sobel test. The results reveal that both digital payment QRIS and financial literacy have a positive and significant effect on financial statement transparency and accountability. Furthermore, transparency significantly influences accountability and successfully serves as a partial mediator in bridging the relationship between both digital payments and financial literacy toward the accountability of MSME financial statements. In conclusion, achieving high accountability requires not only technology and financial knowledge but also a transparent governance process that transforms transaction data into open financial information.

Bankruptcy is a legal mechanism used to resolve a debtor's inability to fulfill debt obligations collectively, orderly, and fairly through a court decision. In the Indonesian bankruptcy system, the curator has a central role in managing and settling bankrupt assets to protect the interests of creditors while providing legal certainty for debtors. This study aims to analyze the regulation of the curator's authority in managing and settling bankrupt assets and to examine its implications for the protection of creditors’ and debtors’ rights from a business law perspective. The research method employed is normative legal research with statutory and conceptual approaches, conducted through a literature review of various relevant primary, secondary, and tertiary legal materials. The results indicate that the curator’s authority is expressly regulated in Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations, which provides a legal basis for the curator to manage, secure, sell, and distribute bankrupt assets to creditors in accordance with legal provisions. However, in practice, several obstacles remain, such as difficulties in tracking assets, potential conflicts of interest, and a lack of transparency, which may affect the effectiveness of legal protection. Therefore, the professionalism of the curator and the supervision of the supervising judge are crucial factors in ensuring legal certainty, fairness, and efficiency in the bankruptcy process.

The main goal of developing a Website-Based Employee Attendance System with the integration of geolocation and selfies at the Central Papua Provincial Bapperida Office is to improve the accuracy and efficiency of recording employee attendance. This system is designed to verify the identity and location of employees in real-time, thereby reducing the potential for fraud while increasing the transparency of attendance data. The website developed has a simple and easy-to-use interface, allowing each employee to make a presence quickly and practically. This study reviews the latest attendance management technology with a focus on security, reliability, and ease of use. The results of the study show that a web-based attendance system with geolocation and selfie support can optimize time and resources, as well as support more accurate and integrated attendance data management. Thus, this system is expected to be a strategic solution in improving the quality of employee attendance management at the Central Papua Provincial Bapperida Office, as well as strengthening transparency and accountability in government administration governance.