Publication Search

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

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

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

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

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

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

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

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

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

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

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

Digital transformation in judicial institutions is aimed at improving transparency, efficiency, and legal certainty for the public. One of the main instruments in the digitization of the judiciary in Indonesia is the Case Tracking Information System (Sistem Informasi Penelusuran Perkara/SIPP), which functions as a means of case administration as well as a medium for public information disclosure. Although SIPP is considered to be running well from an administrative perspective, its effectiveness from the point of view of service users, particularly in providing information on court schedules, still shows limitations in its practical use. This study aims to analyze the effectiveness of SIPP in providing information and certainty regarding court schedules for service users at the Surabaya Class IA Special District Court. This study uses a qualitative approach with a descriptive research type. Data was obtained through in-depth interviews with service users and court officials, observation, and review of documents and system data. The analysis was conducted using the Socio-digital effectiveness framework, which focuses on three dimensions, namely user experience, citizen engagement, and public value, to examine the relationship between digital systems, user experience, and the social meaning of public judicial services. The analysis shows that the SIPP has been quite effective in providing access to court schedule information at the administrative level. This effectiveness is reflected in the openness of information access, which can be used by the public without special authentication. However, at the level of practical use, there are still limitations in terms of timeliness and consistency of information updates when there are delays or changes to the court schedule. This affects the user experience in planning attendance and shapes perceptions of the reliability of the digital information provided by the court.

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

Micro, Small, and Medium Enterprises (MSMEs) face significant challenges in financial management, particularly related to transparency and reliability of transaction tracking, which hinders their access to formal financing. This study aims to synthesize scientific evidence regarding the application of blockchain technology in improving the tracking and transparency of financial transactions in MSMEs. Using a Systematic Literature Review (SLR) or Wide Research approach with the PICOS framework, ten (10) relevant primary studies (original research papers) were identified, selected, and analyzed. The synthesis results show that blockchain significantly improves transparency, data security, and cost efficiency in tracking MSME transactions, and has great potential in increasing access to financing through a more credible credit scoring system. However, the main challenges lie in the high initial implementation costs and the need for digital literacy. This study provides a clear roadmap for researchers, policymakers, and practitioners to optimize the adoption of blockchain technology in the MSME sector.

The implementation of public communication ethics codes in governmental policies encounters complex challenges in achieving optimal transparency, accountability, and responsiveness standards. This qualitative research employs library research methodology to analyze the effectiveness of public communication ethics code implementation mechanisms through normative examination of official government communication practices. Systematic content analysis of regulations, policies, and communication practice documentation reveals significant disparities between normative idealities and operational realities in field implementation. Findings indicate structural, cultural, and technological factors serve as primary determinants of implementation success. The digital era and post-truth phenomena present additional complexities in managing ethical public communication. Technological adaptation inadequacies, institutional coordination fragmentation, and organizational commitment variations influence the consistency of communication ethics standard application. A comprehensive evaluation model integrating input-process-output-outcome dimensions is essential for measuring implementation effectiveness. Recommendations encompass institutional capacity strengthening, adaptive regulatory framework reformulation, and development of communicative accountability systems responsive to contemporary dynamics. This research contributes to developing theoretical frameworks for public communication ethics code implementation within Indonesian governmental governance contexts.

This study aims to analyze the innovation of the use of e-SDM Applications in improving the quality of digital employee data management at the Surabaya City Human Resources Development Agency (BKPSDM). This study uses a qualitative approach with a case study method through data collection techniques such as in-depth interviews, direct observation, and supporting documentation. The research analysis refers to the success factor model of e-Government innovation according to Maulidhia J.P., which includes aspects of leadership, stakeholders, resources, technology and information, processes, goals and values, and laws and regulations. The results of the study indicate that the implementation of e-SDM Applications can improve work efficiency, data accuracy, transparency, and ease of access to employee information through an integrated digital system. This success is supported by leadership commitment, collaboration between stakeholders, and the availability of adequate resources. However, this study also found several challenges, including technical system and network constraints, the need to increase human resource capacity, and the need for continuous regulatory and SOP updates. Overall, e-SDM innovations have made a positive contribution to improving the quality of employee data management in government environments.

Digital transformation in the public sector has encouraged the adoption of Artificial Intelligence (AI) as a strategic instrument to enhance the effectiveness and quality of public service delivery. In Indonesia, the implementation of AI within the public administrative system remains at an early stage and faces various structural, regulatory, and ethical challenges. This study aims to analyze the opportunities, challenges, and ethical implications of AI implementation in Indonesia’s public administration. The research employs a qualitative approach through literature review and policy analysis of governmental digital transformation regulations. The findings indicate that AI holds significant potential to improve bureaucratic efficiency, service transparency, and data-driven decision-making processes. However, regulatory gaps, limited digital literacy among public officials, the risk of algorithmic bias, and data protection concerns constitute major obstacles to its effective implementation. The novelty of this study lies in integrating public administration management analysis with a public service ethics framework grounded in good governance principles within the context of AI implementation in Indonesia. This study recommends strengthening regulatory frameworks for AI in the public sector, enhancing human resource capacity, and developing ethical guidelines for AI utilization to ensure that public services remain accountable, equitable, and oriented toward the public interest.

The transition toward LNG, hydrogen, and ammonia propulsion systems represents a transformative shift in maritime decarbonization, introducing new technical, safety, and operational complexities. This study critically examines the effectiveness of Internet of Things (IoT) monitoring systems in enhancing propulsion efficiency, safety assurance, and regulatory compliance within alternative fuel vessels. Using a qualitative comparative design, data were collected from industry experts, maritime lecturers, and maritime graduates through structured thematic analysis. The findings indicate very high overall effectiveness, with safety assurance scoring highest, followed closely by propulsion efficiency and operational compliance. Cross-group analysis reveals strong consensus regarding IoT’s role in real-time leak detection, predictive engine diagnostics, and emission monitoring transparency. The study contributes by bridging propulsion engineering, digital monitoring technologies, and maritime governance perspectives, highlighting the importance of competency development for deck officers in interpreting IoT-generated data. The research demonstrates that IoT systems are foundational enablers of safe, efficient, and sustainable alternative fuel operations, supporting maritime economic resilience and long-term decarbonization strategies.

This study analyzes media perceptions of the revocation of CNN Indonesia journalists' press identity cards by the State Palace in 2025, using the legal framework of Law Number 40 of 1999 concerning the Press. The main objective of the study is to examine the extent to which provisions in the Press Law function effectively in providing legal protection for journalists, as well as to identify potential restrictions on statements deemed inappropriate for public access by the Palace. The method used is qualitative with a descriptive-analytical approach, combining literature review, legal document analysis, and review of national media coverage. The research findings indicate that the revocation of Press IDs without going through the Press Council mechanism contradicts the principles of due process and press freedom guaranteed in the Press Law. This incident created a critical perception that the government has the potential to restrict journalists' freedom, especially regarding strategic state policy issues. Informal resolution through mediation and official apologies do not change the reality that the implementation of non-litigation mechanisms in the Press Law is crucial. This study concludes that the role of the Press Law in protecting the journalistic profession is highly dependent on the government's commitment to guaranteeing press freedom, information transparency, and strengthening the media as a pillar of democracy.

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