Publication Search

This study aims to analyze how internal strategies and external challenges can influence the achievement of Regional Original Revenue targets at the Laboratory Technical Implementation Unit (UPTD) of the Public Works and Public Housing Agency (Dinas Pekerjaan Umum dan Perumahan Rakyat) of Cilacap Regency. The research object is the performance of the Laboratory Technical Implementation Unit (UPTD), a technical unit providing construction material testing services, which directly contributes to Regional Original Revenue in Cilacap Regency. The qualitative approach employed a case study method, and data collection techniques included interviews, observation, and documentation. The sample in this study was obtained purposively. The results indicate that internal strategies focused on superior testing methods such as core drilling, abrasion, and concrete compressive strength have been conducted. However, limited equipment, human resources, and the lack of accreditation are major obstacles. On the other hand, external challenges include the lack of updated Regional Regulation tariff regulations, the absence of formal obligations for the use of laboratory services for regional budget projects, and a saturated local market. These findings provide important implications for the Laboratory Technical Implementation Unit (UPTD) in emphasizing policy revisions, increasing internal capacity, and strengthening inter-agency coordination to increase Regional Original Revenue realization.

Technological innovations have brought significant changes in the management of public administration, including the procurement of goods and services. E-Catalog is one of the innovations implemented to improve efficiency, transparency, and accessibility in the procurement process. This study aims to analyze the effectiveness of the use of E-Catalog in the city of Surabaya based on five main criteria: effort, cost-efficiency, result, cost-effectiveness, and impact. The results of the study show that E-Catalog is able to speed up the procurement process of goods and services by providing direct access to the information needed by users, without going through a time-consuming manual tender process. The system also cuts operational and administrative costs, such as printed documents and formal meetings, providing budget efficiency of up to 10% per year. In addition, user satisfaction levels increased with more than 85% of respondents feeling helped by this system. E-Catalogs not only save time and costs, but also increase transparency and accountability in procurement. All transactions are digitally documented, making the audit process easier and preventing potential irregularities. This implementation also encourages the empowerment of local MSMEs by providing easier access to government markets. Another positive impact is the increase in public trust in the government, which is supported by a transparent and inclusive system. Nonetheless, challenges such as limited technology infrastructure and intensive training need still need to be addressed to ensure the sustainability of these systems. With the integration of blockchain technology and strengthening regulations, E-Katalog has the potential to become an effective and efficient model for the procurement of goods and services, not only in Indonesia, but also at the global level. This research offers strategic recommendations for the development of better technology-based procurement policies and practices in the future.

Stunting remains a significant health problem in rural areas, particularly due to the lack of father involvement in child care. The “Bapakku Hebat” program initiated by the Omben Health Center emerged as a breakthrough to strengthen the role of fathers in stunting prevention efforts through family health posts. This study adopted a qualitative descriptive approach to investigate the implementation, effects, and barriers of the program. The research findings indicated an increase in father involvement in health post activities, nutrition counseling, and child health monitoring. The program successfully reduced the prevalence of stunting risk by 10% in a year by increasing health post coverage and changing family behavior in providing nutrition. Key driving factors included inter-sectoral collaboration with village governments, health cadres, and farming communities that strengthened social networks and local resources. However, challenges remain, such as budget constraints, a lack of male cadres, and the influence of cultural norms that consider childcare as a woman’s responsibility. The “Bapakku Hebat” program shows that active father involvement can increase family awareness of the importance of fulfilling children’s nutrition. These findings emphasize the importance of gender-sensitive family health policies and cross-sectoral support to ensure the sustainability of the program. This research is expected to be a reference for other regions in implementing similar innovations to reduce the prevalence of stunting and improve the quality of child care. Furthermore, the success of the "My Great Father" program also demonstrates the importance of a community-based approach in public health interventions. The direct involvement of community leaders, religious leaders, and farmer groups in the program's outreach and implementation has proven effective in building a sense of ownership and increasing active community participation, particularly among fathers.

This study aims to determine the implementation of the Smart Society 5.0-based digital literacy program in Ciamis Regency, implemented by the Communication and Informatics Office (Diskominfo). This program is part of the local government's digital transformation to create a smart, inclusive, and adaptive society to the development of information technology. This study uses a qualitative approach with descriptive methods, and data is obtained through in-depth interviews, field observations, and documentation. The analysis is conducted using Charles O. Jones's theory of public policy implementation, which includes three main components: organization, interpretation, and implementation. The results show that organizationally, Diskominfo has a supportive structure and relatively competent human resources, although there are still limitations in the mastery of digital technology among employees. From an interpretation perspective, the digital literacy strategy is implemented through public education, hoax prevention, digital content provision, and social media utilization. Meanwhile, in terms of implementation, supervision is carried out through monitoring, regular reporting, the use of digital applications, and evaluation forums. Some obstacles faced include budget limitations, the digital divide between regions, uneven technological infrastructure, and the lack of specific evaluation indicators. Nevertheless, improvement efforts continue through human resource training, optimization of digital facilities and infrastructure, and cross-sector synergy. This study concludes that the implementation of the Smart Society 5.0-based digital literacy program in Ciamis Regency has been quite successful, but still requires strengthening human resources, evaluation policies, and equitable digital access in rural areas.

The Public-Private Partnership (PPP) scheme with guarantees from PT PII aims to accelerate infrastructure development through private participation, but faces legal and practical challenges, particularly related to the risk of default by the Government and Construction Service Provider (GCA) and the effectiveness of the implementation of recourse rights by PT PII towards government institutions. This study uses a normative juridical method with an analytical descriptive approach through a literature study of primary and secondary legal materials, as well as a qualitative analysis of legal documents, to understand in depth the application of recourse rights to GCA in the PPP mechanism. The application of recourse rights by PT PII as a PPP project guarantor is based on a special legal framework and complex contractual agreements to protect investors from the risk of default by the GCA. However, its implementation has the potential to face legal, political, bureaucratic, and fiscal challenges that can affect the effectiveness of protection and the fiscal sustainability of PT PII. PT PII's recourse rights in the PPP scheme are an adaptation of the borgtocht concept applied lex specialis through the PPP agreement, guarantees, and recourse to protect state finances. However, its implementation faces bureaucratic, budgetary, and fiscal constraints that can hamper its effectiveness. Therefore, binding guidelines and increased institutional capacity are needed to ensure that regress rights can be exercised effectively, accountably, and in accordance with the principles of transparency and accountability. This study concludes that to increase the effectiveness of the PPP scheme, improvements in the legal framework, inter-agency coordination, and strengthening the capacity of institutions involved in implementing regress rights are needed.

This research is motivated by the suboptimal role of the Village Government in preserving culture in Bagolo Village, Kalipucang District, Pangandaran Regency. The research method used is a descriptive method with a qualitative research approach. The data sources of this research are primary and secondary data. The primary data of this research is the result of interviews with 7 informants. The secondary data of this research are important documents relevant to the research. The data collection techniques of this research consist of observation, interviews and documentation. The data analysis of this research is data reduction, data presentation, and drawing conclusions. The results of the study indicate that the role of the Bagolo Village Government in preserving culture has not been optimal, as seen from five dimensions. 1). In the stabilizer dimension, cultural preservation planning is not optimal and there is minimal community involvement in the planning process. 2). In the innovator dimension, there is low technology-based innovation and limited resources to develop creative preservation methods. 3). In the modernizer dimension, there is a lack of use of modern technology for cultural promotion and documentation in order to attract the interest of the younger generation. 4). In the pioneer dimension, there is a lack of consistent community mobilization programs and arts groups to preserve culture. 5). In the implementation dimension, there are budget limitations, facilities and infrastructure, and lack of access to capital for artists. The results of this study indicate that efforts to preserve culture in Bagolo Village require strengthening collaboration between the village government and the community, optimizing the use of technology, adequate funding support, and planned and sustainable preservation strategies so that local culture remains sustainable amidst the flow of modernization.

This study employs a qualitative library research method with the primary objective of analyzing the effectiveness of development administration in the management of regional budgets to support local economic development. Development administration is a crucial component in the governance process, encompassing the planning, organizing, directing, and supervising of budget utilization to ensure that resources are allocated in a targeted, efficient, and sustainable manner. Within the context of local governments, the effectiveness of budget management is considered a key indicator of the success of regional development, as it directly reflects the ability of local authorities to implement policies that foster equitable and inclusive growth. The data for this study were obtained from various scientific literature sources, including academic journals, textbooks, and relevant government policy documents addressing budgeting and regional development. The findings of the analysis highlight that successful budget management is strongly influenced by bureaucratic capacity, particularly in terms of administrative competence, professional integrity, and institutional stability. Furthermore, transparency in budget planning processes plays a significant role in building public trust and preventing misallocation of resources. Equally important is the participation of the community in monitoring and evaluating budget implementation, which ensures accountability and responsiveness to public needs. In addition, synergy between legislative and executive bodies is identified as a determining factor in strengthening checks and balances, thereby enhancing the accountability of public fund management. The study concludes that effective development administration not only supports efficient allocation of financial resources but also contributes to accelerating local economic growth, reducing social inequality, and improving community welfare. Ultimately, this research is expected to provide valuable insights and serve as a reference for local governments in formulating strategies for more optimal, transparent, and participatory budget management practices

This study examines tourism development policies and their contribution to increasing Regional Original Revenue (PAD) in Gresik Regency. The research specifically analyzes policy implementation, supporting and inhibiting factors, and their implications for local economic growth. Employing a qualitative descriptive approach, data were collected from key informants within the Gresik Regency Government, including the Office of Culture, Tourism, Youth, and Sports, as well as relevant supporting agencies. Primary data were supplemented with secondary sources, and analysis was conducted using McNabb’s (2002) model, which involves data grouping, interpretation, and the formulation of generalizable insights. Findings indicate that tourism development policies in Gresik Regency focus on five key areas: designation and spatial planning of tourism zones, development of tourist attractions and supporting infrastructure, promotion of tourism activities, and business development initiatives. These policies are supported by government regulations, community involvement, improved facilities, diversified tourism destinations, and marketing strategies utilizing both online and offline media. However, several inhibiting factors were identified, including limited funding, inadequate human resources, lack of cooperation with third parties, negative public perceptions, and insufficient knowledge about tourism potential. Overall, tourism in Gresik Regency demonstrates significant potential to enhance PAD, given its diverse natural, cultural, and religious attractions. The study concludes that strengthening collaboration, improving human resource capacity, and increasing promotional efforts are essential for optimizing tourism’s contribution to sustainable regional economic development. Future research should explore quantitative measurements of tourism's economic impact to validate the qualitative findings. Additionally, implementing performance-based budgeting for tourism programs may improve resource allocation and accountability.

Personal financial management is an essential skill that needs to be instilled from adolescence to foster healthy and responsible financial behavior. Teenagers are often faced with situations where they must make decisions regarding money, but a lack of understanding and education about finances often leads to consumptive behavior, wastefulness, and a lack of ability to save. However, poor financial habits developed early on can carry over into adulthood and impact a person's future financial situation. Through a Community Service activity conducted by lecturers from the Faculty of Economics and Business, Wijaya Kusuma University, Surabaya (FEB UWKS) at SMA Negeri 2 Mojokerto, students were provided with education on accounting-based personal financial management. The material presented covered basic accounting principles, the importance of recording income and expenses, and how to prepare a personal financial budget. The activity methods included counseling, financial recording simulations, budget preparation, and interactive discussions, designed to encourage active participation and practical understanding. The results of the activity showed that students experienced a significant increase in understanding of the importance of financial literacy. They were also able to prepare a simple budget based on needs and priorities using a basic accounting approach. Thus, this activity is expected to make a real contribution to shaping the character, responsibility, and financial independence of the younger generation. Furthermore, similar activities can be extended to other schools to raise financial literacy awareness among students more broadly and sustainably. Furthermore, the involvement of teachers and school administrators in supporting this financial literacy program is also a crucial factor in maintaining students' desire to understand. With synergy between academics, schools, and students, financial education can become an integral part of the learning process, focusing not only on theory but also on practical application in everyday life.

This study aims to analyze the effectiveness of the use of Village Funds in Mengkait Village, South Siantan District, Anambas Islands Regency, Riau Islands Province. The Village Fund is a strategic policy of the government in order to accelerate the development and empowerment of village communities, so it is necessary to evaluate the extent to which the funds are used appropriately and effectively. The research approach used is qualitative descriptive with data collection techniques through in-depth interviews, observations, and documentation of informants consisting of village officials, community leaders, and beneficiary communities. This study uses four indicators of effectiveness, namely accuracy of timing, accuracy of cost calculation, accuracy in measurement, and accuracy in thinking. The results of the study show that the use of Village Funds in Mengkait Village in general has been quite effective. The timeliness of the implementation was largely achieved, although some activities experienced delays due to weather and logistical factors. In terms of cost calculation, the village government has prepared the budget in a participatory and transparent manner, although there have been some adjustments due to price changes in the field. Accuracy in measurements shows that physical activities have been carried out in accordance with the technical plan, although there is still a need for increased supervision and accuracy in implementation. Meanwhile, precision in thinking is reflected in program planning that starts to be based on data and the real needs of the community, although not completely visionary or long-term. The village government has shown progress in implementing the principles of good governance and village development management. In conclusion, the effectiveness of the use of Village Funds in Mengkait Village has reached a fairly good level. To increase effectiveness in the future, it is recommended to increase the capacity of village officials, strengthen the monitoring and evaluation system, and actively participate of the community in all stages of Village Fund management.

This study aims to analyze the effect of training and human resource development on employee performance at the Social Service Office of Bima City. The research was motivated by the low level of employee productivity, limited budget allocation for development programs, and the tendency of some employees to delay task completion. The study employs a quantitative approach with an associative method. The population consists of 59 employees, with a sample of 35 civil servants selected through purposive sampling. Data were collected using questionnaires, observation, interviews, and documentation. The analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression, t-test, and F-test. The findings show that both training and human resource development have a significant and positive impact on employee performance. Training improves employee skills, while development efforts enhance competencies to meet organizational demands. The study suggests that structured training and development programs should be optimized to improve public service performance.

This study investigates the relationship between fiscal dependence, the effectiveness of locally generated revenue (PAD), and the degree of fiscal decentralization on the Human Development Index (HDI) in four regencies on Madura Island Bangkalan, Sampang, Pamekasan, and Sumenep which have consistently reported the lowest HDI scores in East Java Province. Utilizing panel data from 2011 to 2023, the findings indicate that all regencies remain highly fiscally dependent, with fiscal dependency ratios exceeding 89%. Central government transfers dominate local budget structures, significantly limiting local fiscal autonomy. While PAD effectiveness shows notable achievements such as Pamekasan’s 136.09% realization rate its contribution to total regional revenue remains relatively low. This is reflected in the modest degree of fiscal decentralization, which ranges between 8.56% and 10.72%. Such fiscal limitations hinder the ability of local governments to invest in strategic sectors that directly impact human development, including education, healthcare, and public services. The analysis also reveals that despite effective PAD realization, its nominal value is insufficient to drive substantial improvements in HDI, especially when not supported by strengthened fiscal capacity and local economic mobilization. These findings suggest that PAD effectiveness alone does not translate into better human development outcomes without broader fiscal empowerment. Therefore, a comprehensive fiscal decentralization strategy is required one that not only enhances revenue generation but also improves budgetary governance and optimizes local economic resources. Strengthening local fiscal autonomy is essential for ensuring targeted, efficient, and equitable investment in human development sectors, ultimately fostering sustainable regional development across Madura Island.

Corruption is an extraordinary crime that damages the foundation of the state. In the context of Government Procurement of Goods/Services (PBJP), corrupt behavior still occurs even though it has been regulated through Presidential Regulation Number 12 of 2021 as an amendment to Presidential Regulation Number 16 of 2018. The implementation of the PBJP policy is considered to be not able to effectively suppress the potential for corruption, so other variables are needed that affect the effectiveness of the policy. This study aims to analyze the direct and indirect influence of the leadership style and quality of human resources (HR) of the state civil apparatus on the potential for corruption through the implementation of PBJP policies. The research method used is quantitative with the Partial Least Squares - Structural Equation Modelling (PLS-SEM) approach, which aims to test the relationship between latent variables and confirm the influence of leadership style and quality of human resources on potential corruption through the effectiveness of PBJP implementation. The research population includes elements of PBJP policy implementation within the Corruption Eradication Commission (KPK), including PPK, procurement officials, UKPBJ working groups, and goods/service providers. The sample was determined by purposive random sampling, consisting of internal and external implementers of PBJP at the KPK with a budget value of more than IDR 1 billion in the 2024 fiscal year. The results of the study show that leadership style has a positive effect on the implementation of PBJP and directly reduces the potential for corruption. The quality of ASN human resources has a positive effect on the implementation of PBJP, but it has a double effect on the potential for corruption. The mediation test showed that the implementation of PBJP mediated part of the influence of leadership style and human resource quality on potential corruption, with the direction of influence changing from positive to negative. These findings confirm the importance of the effectiveness of the implementation of PBJP policies in suppressing the potential for corruption within the KPK.

This study aims to analyze the process of preparing operational budgets in micro, small, and medium enterprises (MSMEs) of Pempek Love Palembang, which are engaged in the culinary sector typical of South Sumatra. Pempek Love Palembang is one of the business actors that plays a role in maintaining culinary traditions while contributing to the local economy. The research approach used is quantitative descriptive, with data collection techniques through direct interviews with business owners. Interviews are focused on operational activities that cover all stages of production to sales. The scope of analysis includes the preparation of various budget components, including sales budgets, production and inventory costs, raw material budgets, direct labor budgets, overhead costs, operational costs, cost of goods sold (COGS), and profit and loss budgets. Based on the findings, it is known that Pempek Love Palembang has not prepared a budget systematically and well documented. This is due to the limited knowledge of owners and employees about the concept of budget planning, so that the financial management process runs less than optimally. The absence of a structured budget makes it difficult to evaluate performance in a measurable manner and limits the ability of businesses to project profits accurately. This study confirms that the implementation of a good operational budget is not only beneficial for setting clear targets, but also serves as a cost control tool and a basis for strategic decision-making. With proper budget planning, MSMEs such as Pempek Love Palembang can increase efficiency, maintain financial stability, and expand business development opportunities in the future. The recommendation of this study is simple financial management training for MSME actors to be able to prepare budgets independently, accurately, and sustainably for more sustainable and stable business growth.

This study investigates the influence of financial literacy and lifestyle on financial management among gym members at USB Fitness. Financial literacy refers to the ability to understand and apply financial concepts, while lifestyle encompasses spending patterns, consumption preferences, and daily habits. Low financial literacy combined with a high-consumption lifestyle can negatively impact personal financial management, potentially leading to poor budgeting, excessive debt, and limited savings.The research adopts a quantitative approach using a survey method, with data collected through structured questionnaires distributed via Google Forms. The population comprises 60 registered gym members, from which a sample of 52 respondents was determined using the Slovin formula with a margin of error of 5%. Data analysis techniques involve both partial (t-test) and simultaneous (F-test) hypothesis testing to assess the effects of the independent variables—financial literacy and lifestyle—on the dependent variable, financial management.The t-test results indicate that financial literacy has a positive and significant effect on financial management (t-count = 6.384 > t-table = 2.00958; p-value = 0.000 < 0.05), suggesting that higher financial literacy levels contribute to more effective personal financial practices. Conversely, lifestyle shows no significant effect on financial management (t-count = -0.013; p-value = 0.990 > 0.05), indicating that lifestyle variations among respondents do not directly determine their financial management capabilities.Simultaneous testing through the F-test reveals that financial literacy and lifestyle together have a significant influence on financial management (F-count = 21.333 > F-table = 3.191; p-value = 0.000 < 0.05). This suggests that while lifestyle alone may not significantly impact financial management, its interaction with financial literacy can influence financial outcomes.The study concludes that improving financial literacy among gym members is essential for enhancing financial management skills, while lifestyle modifications may only be impactful when supported by strong financial knowledge.

Quality education services are closely linked to the effectiveness of financial and asset governance within local government institutions. This study aims to explore in depth the strategic role of the Finance and Assets Subdivision in enhancing the effectiveness of education services under the Central Kalimantan Provincial Education Office. Using a descriptive qualitative approach, data were collected through interviews, observation, and documentation. The analysis was carried out following the Miles and Huberman model, which involves data reduction, data display, and conclusion drawing. The results indicate that the Finance Subdivision plays a critical role in needs-based budget planning, ensuring that financial allocations align with educational priorities and policies. It manages key funding sources such as School Operational Assistance (BOS) and Special Allocation Funds (DAK) with a focus on transparency, accountability, and timely reporting. Meanwhile, the Asset Subdivision contributes through systematic recording, equitable distribution, and optimal utilization of regional property. These responsibilities are supported by regular training programs and consistent monitoring to ensure that facilities remain functional and beneficial for educational purposes. The implementation of integrated digital management systems, such as SIMDA, SIKD, and SIPKD, has significantly improved data accuracy, accessibility, and overall management efficiency. These systems allow for more transparent governance and facilitate informed decision-making at the institutional level. The study concludes that the active and coordinated role of the Finance and Assets Subdivision forms a strong foundation for professional, efficient, and sustainable education governance. The findings suggest that strengthening human resource capacity, enhancing interdepartmental coordination, and further integrating digital information systems are essential strategies to improve the quality and equity of education services in the region. Such improvements will contribute to achieving better educational outcomes and fostering public trust in government-managed education services.

The ability to manage family finances is a crucial aspect in realizing household economic resilience. In practice, many housewives do not have adequate knowledge and skills in budgeting, saving, and prioritizing needs wisely. This community service activity was carried out with the aim of improving family financial literacy among housewives, especially members of the Wisma Anggrek Group, Lapandan Village. The method of implementing the activity consists of three main approaches, namely counseling on basic family financial management materials, interactive discussions to explore participants' experiences and challenges, and simulations of realistic and applicable household budget preparation. The training material covers the basic principles of financial management, saving strategies, controlling expenses, and how to prioritize needs based on the scale of urgency and financial capabilities. The results of the activity showed a significant increase in participants' understanding of the concept of family financial management. Participants are able to draw up a simple budget, recognize unnecessary expenses, and start implementing consistent saving habits. In addition, group discussions encourage the creation of spaces for sharing experiences and practical solutions among participants, which strengthens the collective spirit in building healthy financial habits. This activity has a positive impact on shaping a more planned financial mindset and behavior among housewives. It is hoped that this training will be the first step in building sustainable household economic resilience, as well as encouraging family financial independence through wise and responsible financial management.

Wise financial management from adolescence is an important skill that needs to be instilled early. However, low levels of financial literacy among students often make it difficult for them to manage their pocket money effectively. This community service activity aims to provide financial literacy education to students of SMA Negeri 3 Medan to improve their understanding and skills in managing their pocket money wisely and responsibly. The activity implementation methods included interactive counseling, group discussions, and simple financial planning simulations. The results of the activity showed an increase in students' understanding of basic financial literacy concepts, such as the importance of saving, budgeting, and distinguishing between needs and wants. Furthermore, students also showed high enthusiasm in participating in the activity and were able to independently develop personal financial plans. This education is expected to provide initial provisions for adolescents in developing healthy financial habits and encourage the creation of a more financially literate young generation

Amidst increasing guest expectations for accommodation cleanliness and comfort, the implementation of standard operating procedures (SOPs) in housekeeping services has become a crucial aspect in the hospitality industry. Good guest room cleanliness not only enhances comfort but also strengthens an accommodation's image and reputation. One example of an accommodation that implements a room cleaning SOP is Palm Homestay Kuta Lombok. This study aims to analyze the implementation of the SOP for guest room cleaning at Palm Homestay Kuta Lombok, evaluate the extent to which the SOP is implemented, and identify problems encountered and possible solutions for improvement. The research method used in this study is a qualitative approach with data collection techniques through observation, interviews, and documentation. Observations were conducted directly in the field to assess how the room cleaning SOP is implemented, while interviews were conducted with housekeeping staff and management to obtain their perspectives on obstacles and solutions encountered in the cleaning process. The documentation collected includes written SOPs and supervisory notes conducted by management. Based on the research results, the implementation of the room cleaning SOP at Palm Homestay Kuta Lombok can be said to be running quite well. However, several obstacles remain, such as inappropriate placement of amenities, inconsistent dusting methods, and limited cleaning equipment. These obstacles can impact the quality of room cleaning and guest comfort. Although improvements have been made, such as regular supervision and more consistent use of cleaning equipment, employee training still needs to be maximized. As a solution, this study recommends optimizing the budget allocation for employee training, with the aim of improving staff skills and understanding of the implemented SOPs.

This study analyzes the health financing system in Indonesia from a human rights perspective, particularly after the enactment of Law No. 17 of 2023 concerning Health and Minister of Health Regulation No. 18 of 2022 concerning the Implementation of One Data in the Health Sector. These two regulations reflect the state's commitment to strengthening the national health system based on the principles of justice, transparency, and the fulfillment of citizens' constitutional rights to quality, equitable, and sustainable health services. Through a qualitative approach using document analysis of relevant regulations, policies, and academic literature, this study identifies a paradigmatic transformation in health financing, from merely a fiscal mechanism to a strategic instrument for guaranteeing human rights in the health sector. The results show that despite normative and institutional progress, the implementation of the health financing system still faces several challenges. These challenges include aspects of the community's economic accessibility to health services, limitations in transparency and accountability in fund management, and inequality in the distribution of financial resources between regions. In addition, funding sustainability and dependence on certain funding sources are also issues that need to be addressed. In response to these challenges, this study recommends three main strategies: (1) strengthening the integration and interoperability of financing data through the One Health Data system, (2) diversifying funding sources by involving the private sector, philanthropy, and other innovative schemes, and (3) reorienting health budget allocations to favor vulnerable groups and underdeveloped regions. These efforts are expected to encourage the realization of a fair, transparent, and sustainable health financing system within the framework of fulfilling human rights in Indonesia.