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Efficient and accurate management of population data is a crucial aspect for government organizations, especially the Nabire Regency Women's Empowerment and Child Protection Office (DP3A). Currently, manual filing methods cause various obstacles, such as data errors, delays in public services, and difficulties in the reporting process. This study proposes the development of a web-based population data archiving information system using the Waterfall method. The system is designed to integrate and automate the process of managing sensitive data, including search, update, and report generation features. The results of the development show that the system is able to improve operational efficiency, data accuracy, and information security. In addition, this system supports transparency and accountability in the management of the DP3A program, including MSME and Family Planning data, while facilitating access to information for the public. Thus, this web-based archiving information system is expected to be a strategic solution in improving the quality of public services and supporting more appropriate decision-making within the DP3A environment of Nabire Regency.

This research is motivated by the importance of school fund management as a post-conflict education recovery strategy in Dili City, particularly at SMP Akadiru-hun, which faces challenges such as damaged facilities, limited teacher capacity, and weak financial governance. A literature review indicates that Post-Conflict Education Theory and Educational Financial Management Theory emphasize efficiency, priority, transparency, and accountability as the foundation for education system recovery. This study used a mixed methods approach, with quantitative data collected in the form of questionnaires from 20 respondents and qualitative data collected through in-depth interviews with four key informants. The descriptive statistical analysis showed an average score of 17.85 for the Education System Recovery and Strengthening Index. Efficiency and Priority of Fund Use was 17.45, and Transparency and Accountability of Fund Management was 18.75. Pearson correlation analysis showed a moderate positive relationship between Education System Recovery and Strengthening and Transparency and Accountability in Fund Management (r = 0.360). In contrast, the relationships between Education System Recovery and Strengthening and Efficiency and Priority of Fund Use (r = -0.014) and Efficiency and Priority of Fund Use and Transparency and Accountability in Fund Management (r = 0.056) were very weak and insignificant. Qualitative findings confirm that school fund management that follows government standard operating procedures contributes to post-conflict education recovery, although internal transparency still needs improvement. This study concludes that efficient, targeted, and accountable school fund management can be an effective strategy in post-conflict education recovery.

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.

This paper examines how Somaliland’s liberalized, privately led telecommunications sector, once a state monopoly and now dominated by local firms, has become a driver of economic growth, financial inclusion, and infrastructure development, with Telesom as the leading example. Drawing on sectoral history, market composition, and coverage data, the study shows how Telesom and its competitors have built nationwide networks, delivered low-cost services, and enabled mobile money-based financial services in the context of weak formal banking. Focusing on Telesom’s ZAAD platform, the paper analyzes its ecosystem business model (salary payments, merchant networks, and high-frequency transactions), its contribution to financial inclusion, and its alignment with international anti–money laundering and customer due diligence standards. At the same time, it identifies ethical and prudential gaps, especially the absence of formal deposit protection, limited transparency in financial reporting and taxation, and the lack of an independent telecommunications regulator, which pose risks to consumers and systemic stability. Overall, the paper argues that Telesom illustrates how sustainable finance in telecommunications can combine innovation, inclusion, and profitability, provided that stronger governance, disclosure, and consumer protection frameworks are implemented to secure long-term sector resilience. 

This study aims to provide a comprehensive analysis of Predictive Policing and its implications for law enforcement transformation in Indonesia, based on an extensive review of its global applications, benefits, and challenges. The study uses qualitative literature and international case study review methods to assess the impact and complexity of implementing digital technologies such as artificial intelligence (AI), machine learning, and big data analytics within a Predictive Policing framework. The results of this review highlight that while Predictive Policing offers significant potential for proactive crime prevention and increased operational efficiency, its implementation is consistently fraught with critical legal, ethical, and technical challenges, including regulatory gaps, risks of algorithmic bias, and data privacy concerns, which are particularly relevant to Indonesia. The findings underscore that public trust and police legitimacy in the context of adopting such technologies are strongly influenced by transparency, strong accountability mechanisms, and community involvement in shaping their use. This study contributes to the growing discourse on digital policing in developing countries and culminates in practical policy recommendations designed to guide the Indonesian police towards the development and implementation of Predictive Policing models that are effective, efficient, and fundamentally respectful of legal and human rights principles.

Official travel constitutes a routine yet strategically significant component of local government administration, closely intertwined with bureaucratic processes, public financial management, and accountability arrangements. Despite its operational importance and fiscal visibility, official travel management has received limited integrative attention in the public administration literature, and existing studies remain fragmented across procedural, financial, and governance perspectives. This article addresses this gap by providing a comprehensive literature review on administrative efficiency in official travel management within local governments, with particular attention to bureaucratic processes and cost control mechanisms. Adopting a narrative–analytical literature review design, the study employs a state-of-the-art and theory-driven synthesis of recent peer-reviewed scholarship in public administration, public financial management, governance, and related fields. The analysis integrates thematic and conceptual synthesis techniques to identify recurring patterns, relationships among key concepts, and unresolved issues in the literature. The findings reveal consistent patterns of procedural inefficiency, including administrative burden, complex approval chains, and process fragmentation, which persist even under formal cost control and accountability systems. The review further demonstrates that compliance-oriented financial controls often secure fiscal conformity without necessarily improving administrative efficiency, particularly when misaligned with bureaucratic workflows and constrained by limited administrative capacity. Governance and accountability mechanisms enhance transparency and oversight but frequently prioritize answerability over performance learning, thereby legitimizing inefficiencies rather than resolving them. By synthesizing insights from Administrative Efficiency Theory, Public Financial Management, Bureaucratic Process Theory, Administrative Capacity Theory, and Governance and Accountability perspectives, this article advances an integrative conceptual framework that explains efficiency outcomes as systemic products of interacting institutional dimensions.

The rapid development of information technology has brought significant changes to various aspects of life, including business and law. One of the key innovations in this context is Blockchain technology. Blockchain has revolutionized information storage and exchange, particularly in the realm of Indonesian contract transactions. It is a decentralized technology that allows for transactions between two parties who do not trust each other, without the need for a third party. The data in Blockchain is stored across the entire network, ensuring that it cannot be altered by a single party without the agreement of the entire network. Furthermore, Blockchain enhances transparency and accountability in data management. This study employs a normative legal research method with a descriptive approach. The findings reveal that Blockchain technology has significant implications for the protection of personal data and the validity of evidence in civil cases. As the technology continues to evolve, its potential to transform legal transactions in Indonesia is undeniable.

This study examines the management of educational finances at TK Panti Rini with a focus on accountability and transparency. A descriptive qualitative approach was employed, utilizing observation, interviews, and documentation techniques. The results show that the financial management system at TK Panti Rini has implemented proportional mechanisms of planning, control, accountability, and transparency. Although the financial reporting has not fully adopted non-profit accounting standards such as ISAK 35, periodic supervision by the Foundation enhances monitoring and evaluation of fund management effectiveness. These findings indicate that the institution has applied accountability principles consistent with good governance practices.

This study examines the juridical aspects of guardianship applications by parents to obtain permission to sell a minor’s inherited land and analyzes the judicial considerations in Decision Number 199/Pdt.P/2025/PN Blt. The research employs an empirical juridical method with a sociological legal approach. Primary data were collected through interviews and case documents at the Blitar District Court, while secondary data consist of statutes, doctrine, and related literature. Qualitative-descriptive analysis was applied to interpret the findings. The study reveals that the guardianship application process involves both administrative and judicial stages. Judges scrutinize material evidence and the probity of sale objectives, weighing important principles such as utility, legal certainty, fairness, and justice. Guardians are granted limited authority to sell a minor’s property only if it can be proven to be in the child's best interest and legal protections are assured. Recommendations include strengthening post-decision monitoring, enhancing legal outreach, improving procedural transparency, and ensuring comprehensive implementation.

This study aims to analyze the actualization of Pancasila values in the Articles of Association and Bylaws (AD/ART) of the Dharma Wanita Persatuan (DWP) in Panggungrejo District, Blitar Regency. The study used a qualitative approach with a phenomenological design to understand the experiences and views of informants regarding the application of Pancasila values in organizational practice. Data were collected through structured interviews, field observations, organizational documentation, and validated using triangulation of sources, techniques, and time. The results show that material values are reflected in operational discipline, mutual cooperation, and transparency in resource management; vital values are manifested through the AD/ART as guidelines for work and the implementation of educational, social, and empowerment programs; while moral values are evident through communication ethics, the practice of deliberation and consensus, and strengthening solidarity among members. These findings confirm that the AD/ART functions as a connecting instrument that integrates material, vital, and moral values, thereby creating an organizational structure that aligns with Pancasila. This study has important implications for strengthening the character and ethics of organizations based on national values at the local level.

Freshwater fish diseases significantly affect aquaculture productivity and economic sustainability, while accurate visual classification remains challenging due to interclass similarity and image variability. This study presents a comparative evaluation of three deep learning architectures—DenseNet201, ResNet50, and EfficientNetV2-S—using a stepwise optimization strategy combined with Gradient-weighted Class Activation Mapping (Grad-CAM) for freshwater fish disease classification. Models were trained through three phases: baseline, optimized, and fine-tuned. Performance was evaluated using accuracy, precision, recall, F1 score, Matthews correlation coefficient (MCC), Cohen’s kappa, and per-class ROC–AUC. Results show consistent performance improvement across all architectures, with EfficientNetV2-S achieving the highest accuracy (97.14%), followed by ResNet50 (96.11%) and DenseNet201 (94.40%). High ROC–AUC values (>0.98) indicate strong discriminative capability. Grad-CAM analysis confirms that all optimized models focus on biologically relevant lesion regions, enhancing model transparency and reliability.

This study aims to analyze the impact of digital innovation on financial management in Purbalingga Regency, focusing on two main systems: the Regional Government Information System (SIPD) and the Village Financial System (SISKEUDES). Digital innovation is considered important to enhance transparency, efficiency, and accountability in public financial management (Lips, 2020; Agostino, Bracci, & Steccolini, 2022). The method used is a qualitative approach with a case study supported by in-depth interviews with application users and previous research (Daffa, 2024; Nadaa & Priyanti, 2023). The findings show that the use of SIPD and SISKEUDES has successfully increased transparency and efficiency in financial reporting in Purbalingga through data integration and public access to information. However, technical issues, limited human resources, and lack of inter-agency cooperation remain obstacles. Efforts by the local government, such as routine training, system updates, and digital literacy improvement, have strengthened digital-based financial governance. Overall, this study shows that the success of digital innovation in public financial management is influenced not only by technology but also by institutional readiness, a culture of transparency, and community involvement in overseeing regional financial management.

This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infaq, and Sadaqah at BAZNAS Tegal Regency and to assess its level of compliance with the applicable standards. This research is motivated by the importance of transparency and accountability in the management of zakat funds as a form of responsibility to the public and stakeholders. The study employs a qualitative method with a descriptive approach through observation, interviews, and documentation studies of the institution’s financial statements. The results indicate that BAZNAS Tegal Regency has prepared its financial statements in accordance with the components required by PSAK 109, including the statement of financial position, statement of changes in funds, statement of changes in managed assets, statement of cash flows, and notes to the financial statements. In terms of distribution, presentation, and disclosure, the implementation of the standard has complied both formally and substantively. However, in the aspects of recognition and measurement, the implementation is not yet fully comprehensive, as there has been no realization of non-cash asset receipts and no impairment testing has been applied to non-cash assets. Overall, the implementation of PSAK 109 has been administratively well executed, but further strengthening is required in technical and procedural aspects to ensure more optimal, consistent, and comprehensive application in accordance with sharia accounting principles.

The selection process for students eligible for the National Selection Based on Achievement (SNBP) requires objective and structured assessment because it involves various academic and non-academic criteria. This study aims to develop a Decision Support System (DSS) to determine the ranking of SNBP eligible students at SMAN 8 Surabaya using the Additive Ratio Assessment (ARAS) method. The ARAS method is used to evaluate student alternatives based on their report card scores for semesters 1-5, academic ability tests (TKA), academic achievements, non-academic achievements, discipline, organizational activity, and attendance through a normalization process to obtain relative Ki values. The results of the study show that the system is capable of producing objective student rankings with relative utility values (Ki) ranging from 95.15 to 89.38, where the highest value indicates the best alternative from all alternatives. The application of ARAS-based DSS can improve the efficiency, transparency, and consistency of the SNBP student selection process.

Tax administration reform is a strategic government agenda to improve the effectiveness, efficiency, and transparency of tax management. One effort undertaken is the implementation of an integrated, digital-based Core Tax Administration Sistem (Coretax). However, the success of Coretax implementation is determined not only by technological aspects, but also by the role of strategic management in planning, organizing, and managing organizational change. This study aims to examine the role of strategic management in supporting the successful implementation of Coretax as part of tax reform in Indonesia. The research method used is a literature review by examining various secondary sources such as scientific journals, international agency reports, government policy documents, and official publications related to tax reform and the digital transformation of the public sector. The results of the study indicate that strategic management plays a crucial role in aligning policies, human resource readiness, strengthening information technology, and managing resistance to change. These findings confirm that Coretax implementation will be more optimal if supported by comprehensive strategic planning, improved human resource competency, and an organizational culture that is adaptive to digital transformation.

This study aims to examine the role of Computer-Assisted Audit Techniques (CAATs) in evaluating internal control within accounting information systems (AIS) to detect fraud in the expenditure cycle. The research employs a literature review method by analyzing five relevant studies selected based on publication criteria within the last ten years and a focus on technology-based auditing, internal control, and fraud. The findings indicate that CAATs, through features such as test data and parallel simulation, are effective in identifying system weaknesses, detecting transaction anomalies, and strengthening controls in the expenditure cycle. Fraud in this cycle is commonly caused by weak authorization, incomplete documentation, and expenditures conducted without proper procedures. CAATs address these challenges through data-driven and automated audit approaches. In conclusion, CAATs represent a strategic solution for enhancing monitoring accuracy, preventing fraud, and supporting organizational transparency and accountability in the digital era.

Environmental pollution and degradation remain serious issues in Indonesia, causing significant impacts on ecosystems and the social life of communities. One of the fundamental principles in environmental law aimed at ensuring ecological restoration is the Polluter Pays Principle (PPP), which obliges polluters to bear all costs arising from environmental pollution or damage caused by their activities. This study aims to analyze the effectiveness of enforcing the Polluter Pays Principle as a mechanism for ecological restoration in resolving environmental disputes in Indonesia. The research employs a normative legal research method using statutory and conceptual approaches. The findings indicate that although the Polluter Pays Principle has been normatively adopted in Law Number 32 of 2009 on Environmental Protection and Management, its implementation in practice remains suboptimal. Major obstacles include weak law enforcement, power imbalances between business actors and affected communities, lack of transparency in the use of compensation funds, and limited public participation in environmental restoration processes. Therefore, strengthening regulatory frameworks, enhancing the capacity of law enforcement institutions, and adopting a restorative justice approach are necessary to ensure that the Polluter Pays Principle functions effectively in achieving ecological restoration and environmental justice in Indonesia.

This study examines the influence of work experience, knowledge, education, and leadership policies on the implementation of PSAK 109 for Zakat, Infaq, and Sadaqah accounting at Zakat Management Bodies in Pontianak City and Kubu Raya Regency, West Kalimantan. Although PSAK 109 is essential for ensuring transparency and accountability in zakat fund management, its implementation remains suboptimal in practice. A quantitative survey was conducted by distributing questionnaires to zakat officers (amil) at BAZNAS and Zakat Collection Units. Using purposive sampling, the data were analyzed through validity, reliability, classical assumption tests, and multiple linear regression. The findings reveal that work experience, knowledge, and leadership policies significantly and positively affect PSAK 109 implementation, while education does not show a significant effect. Collectively, all variables have a significant influence. The study concludes that practical competence, technical understanding, and supportive internal policies are more crucial than formal education. Strengthening training and leadership policies is recommended to enhance accountability and transparency.  

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

Technology-based information systems play an important role in financial management to enhance transparency. Financial transparency is a crucial factor for the sustainability of financial institutions and for building members’ trust. This study aims to analyze the implementation of a technology-based information system in financial management to improve transparency at the Credit Union Savings and Loan Cooperative Bahtera Sejahtera. This research employed a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The results indicate that financial management at Credit Union Bahtera Sejahtera has been conducted online using the ESCETE application. Through this application, members are able to independently access financial data, while the financial reporting process is carried out transparently and can be accounted for. Furthermore, financial management is implemented through several stages, including planning and budgeting, recording and processing financial transactions, internal control, reporting and accountability, as well as the application of financial governance and compliance. The implementation of a technology-based information system has proven to enhance transparency, strengthen accountability, and support increased member trust in cooperative management.