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This research seeks to analyze how balancing funds and Regional Original Revenue (PAD) contribute to regional financial performance through a literature review approach. The study is motivated by inconsistencies in prior findings as well as the crucial role of these two revenue components in strengthening the fiscal autonomy of local governments. The method applied involves a review of relevant academic studies published between 2022 and 2025, which were sourced from Google Scholar. The findings suggest that balancing funds are able to support improvements in financial performance when managed effectively, although their use may also lead to a higher level of dependence on the central government. In contrast, PAD generally shows a positive relationship with financial performance, as it represents a region’s capacity to generate and manage its own revenue, even though several studies report that its influence is not always statistically significant.Overall, this study highlights the need for optimizing PAD management alongside ensuring that balancing funds are allocated in an efficient and transparent manner, in order to achieve sustainable improvements in regional financial performance.

This research is motivated by the rise of online sales fraud cases on the island of Bali that are detrimental to consumers, the purpose of this research is to analyze it from the aspect of juridical studies and the basis of judges' decisions in deciding cases, this research uses a normative method with a library approach, the results of the study show that online fraud crimes utilize digital technology to manipulate data, here the defendant uses fake transfer evidence as a tool to deceive the store that meets the elements in Article 378 of the Criminal Code, namely the intention to benefit oneself unlawfully, and Article 35 of the ITE Law concerning manipulation of electronic information with the aim of making the data considered authentic, the basis for the judge's consideration to pass a verdict because the existence of photos of transfer evidence and the victim's account balance is sufficient to convince the judge that the defendant is guilty. Legal protection for victims of online fraud has been regulated in the Consumer Protection Law, the ITE Law and government regulations related to electronic transactions, but to strengthen preventive and systemic efforts, public education and increased capacity of law enforcement officers are needed, With the latest regulations such as Law No. 1 of 2024 concerning the second amendment to the ITE Law, Presidential Decree No. Law No. 49 of 2024 concerning the National Strategy for Consumer Protection and Minister of Trade Regulation No. 17 of 2024 concerning the National Action Plan for Consumer Protection have implications for strengthening legal protection for victims of online fraud, which is expected to provide a sense of security in digital transactions.

Human resource quality serves as a crucial pillar for national development, as it significantly influences a country’s progress and competitiveness. Therefore, enhancing human resource capacity has become a strategic priority, particularly at the regional level where local governments play a vital role. The Government of Bojonegoro Regency has introduced several initiatives to support this objective, including the Ten Scholars per Village Scholarship Program, the Scientist Scholarship, and Final Project Assistance. Despite these efforts, several implementation challenges remain, such as cases of manipulated eligibility requirements among applicants, the absence of a digitized system for registration and document submission, and limited communication channels between program administrators and scholarship recipients. This research seeks to examine, explain, and evaluate the role of local government, especially the Education Office, in executing scholarship programs based on the theoretical framework of government roles as regulator, dynamizer, and facilitator. The study employs a descriptive qualitative method, utilizing observation, interviews, and documentation for data collection, followed by data analysis using the Miles and Huberman model. The findings reveal that although the local government has begun implementing scholarship programs, the execution is not fully effective. Supervision during participant selection focuses mainly on administrative completeness rather than document authenticity. Furthermore, direct outreach activities are limited to certain regions, coordination with village authorities remains minimal, and digital transformation has yet to be realized due to unsuccessful collaboration with the Communication and Information Agency despite several coordination meetings.

This Micro, Small, and Medium Enterprises (MSMEs) empowerment and development program aims to improve the capacity of business financial management through training in simple bookkeeping, preparation of simple financial reports, and business cost analysis in Tegal Sari Hamlet, Block S, Batumarta 1 Village, Lubuk Raja District, Ogan Komering Ulu Regency. This program is motivated by the low ability of MSMEs to systematically record their finances, separate their business finances from their personal finances, and utilize cost information as a basis for business decision-making. The implementation method includes an initial survey, observation, interviews, training, and direct mentoring for MSMEs. The results of the program indicate that before the program was implemented, most MSMEs had not implemented regular financial records and had not prepared business financial reports. After the training and mentoring, there was an increase in the understanding and skills of MSMEs in recording daily financial transactions, preparing simple profit and loss reports, and calculating the cost of production as a basis for determining selling prices. This activity has a positive impact on increasing the independence and sustainability of MSME business management.

Gender based violence against women and children in Lampung Province represents a multidimensional issue that poses serious challenges to human development and the achievement of the Sustainable Development Goals (SDGs). Although various regulations and programs have been implemented such as Gender Mainstreaming (PUG), Gender Responsive Budgeting (ARG), and local innovations like TAPIS Village and space together with Indonesia (RBI) their implementation remains largely sectoral and lacks systemic coordination. This policy paper employs a descriptive qualitative approach combined with public policy analysis to identify the root cause, namely the absence of an integrated policy framework that ensures cross-sectoral synergy in addressing gender based violence. Data were collected through interviews with key stakeholders and document studies of regional and national planning instruments, including the RPJMD, RENSTRA, and relevant regulations. The analysis reveals that weak inter-agency coordination, limited use of gender-disaggregated data, low human resource capacity, and the absence of an incentive sanction mechanism are the main obstacles to effective policy implementation. Three policy alternatives were formulated: the development of a gender responsive complaint platform for violence against women and children, the integration of gender-disaggregated data systems, and the adoption of a reward punishment system for government agencies. Based on Dunn’s six evaluation criteria, the establishment of a gender-responsive complaint platform is considered the most effective and is recommended as a strategic solution. This policy is expected to strengthen institutional synergy, enhance intervention effectiveness, and foster an inclusive and sustainable protection system for women and children in Lampung Province.

Working memory (WM) has been extensively studied as a cognitive factor influencing second language acquisition (SLA), but many studies treat it as a static, trait-like capacity. This approach provides limited insight into how WM works across different stages of development, proficiency levels, and learning contexts. This article combines theoretical and empirical research on working memory in SLA from a dynamic and developmental perspective, analyzing how the influence of WM varies over time and interacts with other cognitive and contextual factors. Referencing Baddeley's multicomponent model, complex dynamic systems theory, and longitudinal research, this article examines evidence regarding the role of WM in various language domains, including vocabulary learning, grammar processing, and language production. It also investigates how WM works differently at various proficiency levels and developmental periods, from childhood to adulthood. Evidence suggests that WM plays a very strong role in the early stages of learning when processing is effortful and controlled, but becomes less central as linguistic knowledge becomes automated. The relationship between WM and SLA appears to be bidirectional, with sustained language learning contributing to the development of specific WM components, particularly executive control. The influence of WM varies significantly based on task characteristics, teaching context, and learner profiles. Understanding WM as a dynamic resource rather than a fixed constraint has important pedagogical implications. Instructions that manage cognitive load, provide support, and encourage metacognitive awareness can help learners with diverse cognitive profiles. A developmental approach in WM research requires longitudinal designs and task-aligned methodologies to capture changes over time, thereby advancing theory and practice in SLA.

This study examines the effectiveness of the Jakarta Evolution (JakEVO) program in the implementation of online-based licensing services in South Jakarta, specifically for public transportation route licensing. The program was initiated as part of a public service reform effort aimed at improving accessibility, efficiency, and transparency in the licensing administration process. This study uses a qualitative descriptive approach with data collection techniques including in-depth interviews, field observations, and document studies, involving both the implementing officials at the South Jakarta UP PMPTSP and the public as service users. The findings indicate that JakEVO has positively contributed to the ease and flexibility of the licensing process, particularly in reducing the need for face-to-face interactions. However, its implementation has not yet been fully optimized due to several challenges, including limited program socialization, low digital literacy among the public, technical disruptions in the application system, and human resource capacity that is not fully adaptive to digital transformation. Additionally, the program's evaluation mechanism remains descriptive and lacks comprehensive quantitative performance indicators.

Gender-based and age-based violence targeting women and children continues to pose a serious challenge to human rights protection in Indonesia. As the principal duty bearer, the state bears the obligation to respect, protect, and fulfill victims' rights through effective protection mechanisms, one of which is the Regional Technical Implementation Unit for the Protection of Women and Children (UPTD PPA). This research analyzes the contribution of UPTD PPA Bandung City in fulfilling the human rights of victims of violence against women and children and maps the obstacles encountered in operational service delivery. The study utilizes a juridical-empirical method with a descriptive-analytical approach. Primary data were gathered through in-depth interviews with UPTD PPA Bandung City representatives in November 2025, whereas secondary data were derived from the examination of legal regulations and relevant scholarly literature. Research findings reveal that UPTD PPA Bandung City managed 382 cases in 2025 by providing complaint mechanisms, assessment procedures, legal and psychological support, counseling services, and shelter facilities. These services demonstrate normative compliance with national legislation and human rights principles, particularly concerning protection, rehabilitation, and access to justice. Nevertheless, service delivery encounters several challenges, including insufficient human resources and facilities, underreporting by victims, and suboptimal cross-institutional coordination. Consequently, strengthening institutional capacity, ensuring adequate infrastructure, developing integrated standard operating procedures, and establishing regional regulatory frameworks are essential to guarantee effective and sustained fulfillment of victims' rights.

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.

Background: The maternal mortality rate in Indonesia reaches 177 per 100,000 live births, with 75 percent of deaths occurring in the first week of the postpartum period. The partnership between midwives and village shamans is an adaptive strategy to optimize maternal health services, but its implementation still faces various systemic obstacles. Objective: To analyze factors related to the partnership of village midwives and shamans in caring for postpartum mothers in the BLUD area of the Tumpung Laung Health Center UPT. Methods: A quantitative study with a cross-sectional design involved 50 respondents using a total sampling technique. Data were collected through a structured questionnaire and analyzed using the Chi-square test with a significance level of p<0.05. Results: There was a significant relationship between age (p=0.032), work experience (p=0.048), education (p=0.000), knowledge (p=0.000), competence (p=0.000), quality of communication (p=0.000), frequency of interaction (p=0.000), policy support (p=0.000), and availability of facilities (p=0.000) with partnership effectiveness. Conclusions: Effective partnerships are influenced by a multiplicity of factors at the individual, interpersonal, and structural levels, requiring holistic interventions through capacity building, communication strengthening, and comprehensive policy support to accelerate maternal mortality reduction.

Heavy equipment effectively plays a key role in ensuring productivity and efficiency in the precast concrete industry of spun pile concrete at PT Adhi Beton Purwakarta. One of the heavy equipment that plays an important role is the mobile crane, especially for moving large concrete components. In this study, field data was processed by analyzing the productivity and efficiency of the Tadano GR-500EXL type mobile crane with a capacity of 50 tons. Current problems are high idle time, lack of operational synchronization, and suboptimal utilization of technological features on the crane unit. The results show that spun pile concrete weighing 6.78 tons based on the analysis of heavy equipment productivity is 40.68 tons/hour with the number of mobile crane heavy equipment needed as many as 2 units, and the efficiency for crane heavy equipment reaches around 68%. The amount of productivity and needs are to support the target of achieving precast concrete production, especially spun pile concrete. Thus, it is expected that the amount of productivity and the number of mobile crane heavy equipment needs are optimal to support production.

This study discusses the implementation of the CEISA 4.0 System (Customs Excise Information System and Automation) in managing Manifest Inward and Outward data at PT. Surya Samudera Indah under the supervision of the Batam Customs Office. The research is motivated by the need for efficiency and accuracy in customs processes in the era of digitalization. The purpose of this study is to analyze the effectiveness of CEISA 4.0 in supporting customs supervision and services, as well as to identify the challenges encountered during its implementation. The research employs a qualitative descriptive method with a case study approach through observation, interviews, and documentation. The findings show that the implementation of CEISA 4.0 has had a positive impact on the speed and accuracy of manifest data reporting, particularly in document validation and tracking processes. However, several technical barriers such as network disruptions and system errors, as well as non-technical obstacles including limited human resource competence and lack of coordination between the company and customs authorities, were identified. The implications of this research highlight the need for system optimization through technological infrastructure improvement and human resource capacity enhancement to ensure CEISA 4.0 functions more effectively in supporting the smooth flow of national and international logistics.  

This activity aims to strengthen the management of the Rambu Solo Ne' Gandeng Cultural Museum through workshops and training on social media management, human resource management, and simple and responsible museum financial management. This activity was carried out to increase the capacity of museum managers to promote the museum through social media, manage human resources professionally, and understand the basic principles of financial management to support museum sustainability. The methods used included material delivery, interactive discussions, and case studies tailored to the museum's conditions and needs. Furthermore, this activity emphasized a family-like and contextual approach to ensure the material was easily understood and applied by participants. The activity took place on September 9-10, 2025, with 18 participants. The expected outcome of this activity is an increased understanding of museum managers in social media, human resource management, and financial management, so that the Rambu Solo Ne' Gandeng Cultural Museum can be managed in a more organized, transparent, and sustainable manner as an institution for preserving Torajan culture.

The management of village development program archives plays a vital role in supporting effective, transparent, and accountable village governance. However, in many villages, including Kalembu KanaiKa Village in Wewewa Barat District, archive management is still conducted conventionally without the support of a structured information system. This condition creates several challenges, such as difficulties in accessing data, low administrative efficiency, and weak documentation and accountability of village development activities. Therefore, this study aims to examine the development of an information system for managing village development program archives based on local conditions and needs. The research seeks to identify the actual condition of archive management, analyze constraints faced by village officials, and formulate directions for developing an appropriate archive management information system in Kalembu KanaiKa Village. This study employed a qualitative method with a case study approach. Data were collected through in-depth interviews, observations, and document analysis involving village officials responsible for archive management and development program implementation. The results reveal that archive management has not been optimal due to limited human resources, inadequate facilities, and minimal use of information technology. Despite these limitations, village officials show readiness and willingness to adopt a simple and user-friendly archive management information system tailored to the village’s social and institutional capacity. These findings indicate that the development of archive information systems requires not only technical solutions but also attention to social, institutional, and capacity-building aspects.

This study aims to identify and analyze the contribution of the Mosque Welfare Board in improving the religious attitudes of the community around Ar-Ridha Mosque, Titipapan. This research employed a qualitative approach with data collection techniques including interviews with informants and documentation studies. The results indicate that many mosques are still only used as places for ritual worship and have not been optimized as facilities for empowering the Islamic capacity of the surrounding community. In fact, mosques should not only function as places for congregational prayers but also serve as centers for social, economic, and educational development. At Ar-Ridha Mosque, the utilization of facilities and infrastructure as well as activity management has not been optimal, which affects the comfort and participation of the congregation. Therefore, greater seriousness and responsibility from the mosque administrators are needed to ensure that the mosque functions effectively as a center for fostering the community’s religious development.

Cilacap Regency in Central Java Province is recognized as an important contributor to national food production due to its extensive agricultural land and reliance on technical irrigation systems. The performance of irrigation networks, particularly secondary channels in the Serayu Irrigation Area (DI), is essential in regulating water levels to support agricultural activities in Sampang and Karangasem Villages. Variations in rainfall and field conditions often create water level differences that disrupt irrigation distribution, reducing water flow efficiency to rice fields and lowering productivity, especially during the dry season. This study aims to design secondary irrigation channels capable of maintaining stable water levels based on irrigation requirements. The research applies a descriptive quantitative method using rainfall data from BMKG, along with land area and elevation data interpreted from Google Earth imagery in 2025. The data were analyzed using probability and Thiessen polygon methods to estimate design rainfall, determine water availability, calculate irrigation demand, and plan channel dimensions. The analysis shows that Secondary Channel BGS 4.B serves an irrigation area of 103.57 hectares with a planned discharge capacity of 0.0343 m³/s. The channel design includes a base width of 0.65 meters and a water depth of 0.65 meters, with water surface elevations of 14.27 meters upstream and 13.15 meters downstream. Evaluation using a 10-year rainfall return period of 151.677 mm shows the channel can convey discharge effectively while maintaining water levels below the embankment, ensuring reliable irrigation distribution.

This paper reviews the dynamics of cybersecurity in Indonesia, focusing on the role of the Indonesian National Cyber and Crypto Agency (BSSN) in Indonesia’s cybersecurity architecture. The conceptual framework used is cyber security to analyze cybersecurity phenomena in Indonesia and multi-level cybersecurity governance as a tool for analyzing the role of BSSN in the field of cybersecurity. A descriptive qualitative approach is the main methodological approach in this study. With this approach, this study attempts to describe the role of BSSN in Indonesia’s cybersecurity architecture. Data collection was carried out through a literature study obtained from BSSN’s main documents, official reports, and related journal articles. The findings show that BSSN has a strategic role in Indonesian cybersecurity. This strategic role is demonstrated by BSSN’s various achievement in cybersecurity, such as the drafting of a national cybersecurity bill, the development of human resources capacity in the cyber field and the establishment of cooperation with various parties, both domestically and internationally.

This study aims to analyze the creation of public value through the Multi-Purpose Credit (KSG) program implemented by Bank Sumsel Babel Prabumulih Branch in improving financial inclusion for civil servants (ASN) in Prabumulih City. The analysis employs Mark H. Moore's Public Value Strategic Triangle, which consists of three core dimensions: public value, legitimacy and support, and operational capacity. Using a qualitative descriptive method, data were obtained through in-depth interviews, field observations, and document analysis involving seven informants, including internal bank officials and KSG borrowers with varying credit statuses (current, substandard, and non-performing). Overall, the study concludes that the KSG program successfully creates public value by expanding access to formal financial services, strengthening ASN financial literacy, and contributing to local financial inclusion. The findings indicate that the program not only functions as a banking product but also as a public service instrument that supports socioeconomic stability among civil servants. However, several challenges remain, particularly in ensuring equal benefits for borrowers facing repayment difficulties. Therefore, improvements in post-disbursement support, the development of online consultation services, and the provision of continuous and targeted financial education are needed to enhance program sustainability and ensure that public value is distributed more evenly among all borrower categories.

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.

This study aims to analyze the development of marine tourism in Makassar City. The city of Makassar has rich maritime potential with a combination of coastal areas and small islands that have underwater ecosystems and beautiful beach scenery, supporting the formation of marine tourism. Although there is regulatory support from various relevant national regulations and regional policies to support the development of marine tourism, the facilitation of this development still faces several challenges, including sectoral ego, poor coordination between institutions, and inadequate participation from the local community. This research was examined through the adaptive capacity theory by Emerson and Gerlak (2014), which includes structural arrangements, leadership, knowledge and learning, and resources, while the research method used was a qualitative method examined using descriptive analysis. The results of this study indicate that increasing adaptive capacity through joint efforts, participatory leadership, collective learning, and effective resource management is crucial in promoting sustainable marine tourism. In this regard, the implementation of marine tourism in Makassar City needs to be formulated as a tourism management system that adapts to social, economic, and ecological changes in order to achieve sustainable regional development through marine tourism.