Publication Search

Digitalization has become the driving force behind transformation in the logistics sector, particularly at seaports, which serve as key nodes in the global supply chain. Indonesian ports face persistent challenges such as high logistics costs and long vessel turnaround times. By implementing digital technologies such as the Port Community System (PCS), Artificial Intelligence (AI), and Blockchain, ports can enhance operational efficiency, accelerate service processes, and improve transparency and accountability. Digital systems also enable real-time integration among stakeholders, contributing to faster cargo flow and reduced national logistics costs. However, the implementation of digitalization is not without significant barriers, including limited information and communication technology (ICT) infrastructure, low digital competencies among the workforce, and high initial investment costs. Furthermore, ports face organizational cultural resistance to change and cybersecurity risks that threaten operational continuity. Smaller ports in developing countries often struggle to adopt these technologies independently due to budget constraints. To overcome these challenges, synergy between the government, port operators, and technology providers is essential. Programs such as the National Logistic Ecosystem (NLE) represent a strategic step to accelerate sustainable digital adoption. With a holistic approach encompassing technology, human resources, and business processes, digitalization can become a key catalyst in enhancing the competitiveness of Indonesian ports on a global scale.

Strengthening transparency and accountability in the financial management of Village-Owned Enterprises (BUMDes) is crucial in promoting good village governance. However, many BUMDes still face challenges such as weak record-keeping systems, the absence of internal audits, and limited human resource competencies in financial aspects. This community service activity aims to build an internal audit system as a strategy to improve the financial governance of BUMDes in Pematang Serai Village, Tanjung Pura Sub-District. The approach used is Community-Based Participatory Action Research (CBPAR), which emphasizes active community involvement throughout the process. The stages of the activity include problem identification, internal audit and basic accounting training, preparation of financial SOPs, implementation of the initial audit, and evaluation of the results. The results show that BUMDes administrators are able to independently conduct internal audits, compile cash reports and transaction documentation more systematically, and present the results in village deliberation forums. This activity also succeeded in increasing the capacity of administrators to compile simple digital reports using Excel. Community participation also encouraged the formation of a new culture that is more transparent and open to the process of managing village finances. This activity not only produced administrative outputs but also created institutional transformation that promotes more integrity-based BUMDes governance. The educational-participatory approach in internal audits has proven effective and is feasible to be replicated in other villages with similar conditions as part of efforts to strengthen good governance at the local level.

The increasing trend in skincare usage, particularly whitening products, has led many business actors to market their products extensively without regard for legal compliance. One notable issue is the circulation of blue-label skincare products, which should only be provided with a doctor's prescription. The research employs a normative juridical method with a qualitative approach, utilizing interviews and literature study. The findings reveal that legal protection for consumers in the use of blue-label skincare products remains suboptimal. These products often contain active ingredients such as corticosteroids or antibiotics, which should only be used under a doctor's prescription and supervision. However, in practice, many business actors continue to sell them freely via online marketplaces and social media platforms. This not only violates BPOM regulations and health laws but also poses a direct threat to consumer safety. Furthermore, business accountability is still lacking, as evidenced by the insufficient transparency regarding product content, usage instructions, and distribution permits.

Sustainable development in coastal areas requires collaborative governance involving multiple stakeholders, including government, private sector, and communities. Makassar, as a major coastal city in Eastern Indonesia, faces significant challenges in implementing sustainable development programs in its coastal areas.This study examines the influence of collaborative governance on the success of sustainable development programs in Makassar's coastal areas, with a focus on accountability mechanisms and stakeholder engagement processes.This research employs a mixed-method approach, combining quantitative analysis using Structural Equation Modeling (SEM) and qualitative analysis through in-depth interviews with 150 respondents from government agencies, private sector, NGOs, and local communities. Data were collected from January to October 2024 in four coastal sub-districts of Makassar.The study reveals that collaborative governance significantly influences the success of sustainable development programs (β = 0.687, p < 0.001). Key mediating factors include transparency in resource allocation (β = 0.445, p < 0.01), community participation in decision-making (β = 0.523, p < 0.001), and integrated monitoring systems (β = 0.398, p < 0.05). Effective collaborative governance enhances sustainable development program outcomes through improved accountability, resource efficiency, and stakeholder satisfaction. The findings suggest that formal collaboration frameworks and transparent financial reporting mechanisms are critical success factors.

The advancement of information technology has significantly transformed modern audit practices, particularly in inventory audits. This study aims to analyze the impact of the Audit Tools and Linked Archive Sistem (ATLAS) application on the effectiveness and efficiency of inventory audits in the digital era. A qualitative approach was employed through observation and interviews with auditors who utilize ATLAS in their audit procedures. The findings indicate that ATLAS improves audit speed, enhances documentation, and supports the accuracy and transparency of financial reporting. Despite challenges such as limited client system integration and auditor adaptation, internal training and data digitization strategies prove to be effective solutions. Thus, ATLAS serves not only as a documentation tool but also as a system that strengthens the overall quality and accountability of inventory audits.

This study aims to analyze the impact of the existence of a village website as a medium for public services and information in Ginolat Village, Sianjur Mula-Mula Subdistrict, Samosir Regency. The research employed a descriptive qualitative method with data collected through interviews, observations, and documentation. Informants were selected using purposive sampling and consisted of the village head, village officials, members of the Village Consultative Body (BPD), and community members. The results show that the Ginolat Village government does not yet have a digital information system such as a website and still relies on manual methods for delivering public services and information. As a result, residents must visit the village office in person to obtain services and access information. Therefore, this study recommends that the village government allocate funding for the development of a village website, which is expected to be a strategic solution to improve service quality, transparency, accountability, and community participation, and to support the realization of good village governance.  

Financial management in the public sector, especially at the village level, often faces various challenges. These challenges include limited resources, complexity of administrative procedures, and the need for high transparency and accountability. In this context, the analysis of planning, control, and evaluation of financial management becomes very relevant. This study aims to find out (1) The Influence of Planning on the Routine Expenditure Budget (2) The Effect of Control on the Routine Budget. (3) The Effect of Financial Management Evaluation on Routine Expenditure Budget at Kalisegoro Village Office, Gunungpati District, Semarang City. This research was conducted using quantitative analysis methods. The data is in the form of a list of budget uses of the Kalisegoro Village Office. Data collection through documentation related to the problem being researched at the Kalisegoro Village Office, Gunungpati District, Semarang City. The analysis tool used was multiple linear regression. The results of the study show that Planning and Control has a significant influence on the Routine Expenditure Budget while the Financial Management Evaluation has no effect on the Routine Budget. For further research, it is recommended to use other variables that affect the Routine Expenditure Budget that is not yet present in this study, extend the observation time, and increase the number of samples.

This study aims to analyze the financial performance of Bank Syariah Indonesia (BSI) Bandung Asia Afrika Branch Office using solvency ratios, including Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR). The research emplyos a descriptive quantitative approach using secondary data obtained from financial reports for the years 2023-2024. Solvency ratios serve as crucial indicators in assessing the bank’s ability to meet long-term obligations and manage its capital structure. The analysis refers to the principles of sharia-based financial reporting as outlined in PSAK 401, which emphasize transparency and accountability. The results show that BSI KC Bandung Asia Afrika experienced improved solvency, as indicated by decreasing DER ratio, along with the presentation of financial statements that comply with Islamic accounting standards.

This study aims to examine the role of the Enterprise Resource Planning system in improving the quality of corporate financial reports. Accurate, relevant, and timely financial reports are the main key to effective decision making by management and stakeholders. However, many companies, especially in Indonesia, still face obstacles in preparing financial reports due to manual processes that are prone to errors, information delays, and lack of data integration. The Enterprise Resource Planning system as an integrated information technology solution is expected to be able to overcome these problems by automating business processes and providing data in real time. The research method used is a literature review that examines various sources of scientific literature related to the implementation of Enterprise Resource Planning and its impact on the quality of financial reports. The results of the study indicate that the implementation of Enterprise Resource Planning significantly improves the accuracy, efficiency, relevance, and timeliness of financial report preparation, while supporting data transparency and accountability. Constraints such as limited human resources, implementation costs, and resistance to change remain challenges that must be managed properly. This study concludes that Enterprise Resource Planning has a strategic role in improving the quality of financial reports and is an important investment for companies that want to increase their competitiveness and effectiveness of financial management in the digital era.

This research is motivated by the existence of problems in the management of movable assets owned by Margajaya Village which are not yet optimal. The purpose of this study is to determine the optimization of movable asset management in Margajaya Village, Sukadana District, Ciamis Regency. The method used in this study is descriptive analysis. There are 6 informants. Data collection techniques are literature studies, field studies (observations and interviews) and documentation. The author uses qualitative data analysis techniques through processing data from interviews and observations to draw conclusions so that they can answer the problems in the study. Based on the results of the study, it is known that: Optimization of movable asset management in Margajaya Village has been implemented but has not been optimal in accordance with the principles of asset management, namely the functional principle, legal certainty, openness, efficiency, accountability, and certainty of value. This shows that the movable assets owned by the village have been used but have not been managed effectively to support the implementation of government duties and community services. There are several obstacles faced in the management of movable assets, including limited competent human resources, inadequate supporting facilities and infrastructure, lack of socialization and understanding of regulations, limited community participation in supervision, and budget constraints for asset maintenance and development. Efforts have been made by the Margajaya Village Government together with related parties to overcome these obstacles, including conducting training and increasing the capacity of village officials, implementing a digital-based asset management information system, socializing and assisting with asset management regulations, increasing transparency and community participation, and optimizing village budget management.

Enterprise Resource Planning (ERP) systems have become the operational backbone of many modern companies, not only as a data integration tool but also as a crucial pillar in management control systems (MCS). This study aims to comprehensively analyze the impact of ERP implementation on operational efficiency and corporate accountability. Using a qualitative approach through literature study and case review, this study explores how ERP facilitates real-time and integrated information flow, which in turn improves managerial decision-making capabilities, resource optimization, and increased transparency and accountability at various levels of the organization. The results show that ERP contributes significantly to increased efficiency through process standardization and reduced redundancy, and strengthens accountability by providing clear audit trails and reliable data. However, the success of the implementation is highly dependent on factors such as top management support, adequate employee training, and alignment with business strategy.  

Digital developments in the financing system for issuing Drug Examination Result Certificates (SKHPN) have had a significant impact on improving administrative governance in the health and legal sectors in Indonesia. This study uses an empirical legal approach with a juridical-sociological method to analyze the use of information technology in payment mechanisms and governance of SKHPN services. Data were collected through in-depth interviews, direct observation, questionnaire distribution, and studies of regulations, including Law Number 17 of 2023 concerning Health and Government Regulation Number 28 of 2024. The findings show that the digitalization process of financing has a positive impact on shortening bureaucratic channels, accelerating service verification, and encouraging budget transparency and accountability. The implementation of an integrated health information system as regulated in Articles 371 to 378 of Law Number 17 of 2023 also strengthens service management through real-time and traceable digital recording. Meanwhile, PP No. 28 of 2024 emphasizes the importance of using electronic payment systems, transparency of financial reporting, and public involvement in service supervision. Although there are still obstacles such as limited infrastructure and low digital literacy, digitalization in SKHPN financing has proven to be a strategic step in realizing adaptive, open and inclusive public services in accordance with the direction of technology-based health policies.

The revision of Law No. 34 of 2004 concerning the Indonesian National Armed Forces (TNI Law) on March 20, 2025, particularly regarding the expanded placement of active military personnel in civilian positions, has sparked concerns about the return of Dwifungsi ABRI. This study critically analyzes whether this expanded role can be categorized as a New Style Dwifungsi and its implications for democratic consolidation in Indonesia. Employing a qualitative descriptive approach with a literature review, this research examines the historical roots of Dwifungsi ABRI, the crucial changes in the 2025 TNI Law revision, and analyzes the concerns of civil society and academics. The findings indicate the potential weakening of civilian supremacy, a decline in military professionalism, and accountability issues. International comparative studies underscore the importance of civilian supremacy and military neutrality in a democracy. The conclusion emphasizes the necessity of upholding democratic integrity and civilian supremacy through transparency and strict accountability in any military placement within the civilian sphere.

The management of State-Owned Goods (SOG) is a crucial aspect of asset management that requires an effective and efficient system. This study aims to analyze the optimization of the State Asset Management Information System (SIMAN) as a tool for managing SOG at the Office of State Treasury and Auction Service (KPKNL) Semarang. Using a descriptive qualitative approach, this research evaluates the implementation of SIMAN in improving the accuracy, efficiency, and transparency of SOG management. The findings indicate that the implementation of SIMAN successfully integrates all aspects of SOG management into a comprehensive digital platform, accelerating the processes of inventory, recording, and reporting SOG. Furthermore, the system facilitates monitoring and auditing by providing real-time and accurate data. The improvement in coordination among units and the use of user feedback are key factors in the system's optimization. However, challenges related to human resource training and technological infrastructure support still require further attention. Overall, SIMAN has had a positive impact on organizational performance and has strengthened accountability and transparency in the management of SOG at KPKNL Semarang.

This study investigates the factors influencing accountability in the management of village funds by local governments in Kangkung District, Kendal Regency. The research is driven by the growing number of village fund mismanagement cases in Indonesia, highlighting the urgent need for improved governance. Key variables examined in this study include the use of the siskeudes application, staff competence, transparency, internal control systems, local wisdom, and organizational commitment. A quantitative approach was employed, with data gathered through questionnaires distributed to 63 respondents comprising village officials, BPD members, and community representatives. The results are expected to provide both theoretical contributions to the field of public sector accounting and practical insights for village governments to enhance financial accountability and transparency. Ultimately, the study aims to support the development of sustainable and participatory village governance.

Political reform in Indonesia has brought fundamental changes to the structure of state governance and the decision-making process within the executive branch. One of the instruments still frequently utilized by the President to formulate and direct national policy is the Presidential Instruction (Instruksi Presiden/Inpres). Although it is not classified as a formal regulation within the legal hierarchy, Inpres often has wide-reaching implications for the implementation of public policy. This study aims to critically analyze the legal status, function, and limitations of Inpres in the context of Indonesia’s post-reform government system. Using a normative-juridical approach and literature study of statutory regulations and policy documents, the research finds that the use of Inpres in several instances has extended beyond its administrative function and entered the domain of strategic policymaking, which ideally requires formal legislative processes. This raises concerns regarding accountability, transparency, and the limitation of executive power in a democratic rule-of-law state. The study recommends clearer regulation of the scope and function of Inpres to ensure alignment with political reform principles and good governance standards.

The global environmental crisis caused by population growth, waste, and resource exploitation demands a shift towards a more sustainable economic system. This study examines the role of Artifical Intelligence (AI) and Blockchain technological innovations as solutions in strengthening the implementation of the circular economy at the global level. Using qualitative methods through literature studies and focused group discussions, the resuts show that AI can optimize waste management and supply chains efficiently, while Blockchain increases transparency and accountability through secure digital recording. The integration of the two forms the Digital Circular Economy (DCE)-an innovative solution that promotes resource efficiency, data fairness, and global carbon footprint reducation. DCE is a strategic step toward creating new sustainability standards that are smart, transparent, and future-oriented.

This study examines the impact of bureaucratic reform through merit system implementation on political elite behavior and patronage politics practices in regional government. Using a mixed-method approach combining quantitative analysis of 150 regional governments and qualitative case studies in five provinces during 2019-2024, this research investigates how civil service recruitment reforms influence transactional political practices. The study employs New Public Management theory, political patronage theory, and institutional change theory to analyze the transformation of elite behavior. Results indicate that merit system implementation significantly reduces political patronage practices (β = -0.627, p < 0.001), with stronger effects in regions with higher institutional capacity and civil society oversight. However, political elites adapt by shifting patronage mechanisms from recruitment to procurement and project allocation. The study reveals that successful bureaucratic reform requires simultaneous strengthening of transparency mechanisms, political accountability, and civil society participation. These findings contribute to understanding the complex relationship between administrative reform and political behavior change in decentralized governance systems.

Carbon emissions in Indonesia continue to increase in line with the growing energy consumption needed to meet public demands. Energy sector companies, which contribute significantly to carbon emissions, are expected to take responsibility for their operational activities. One form of accountability is through carbon emission disclosure as a means of transparency to stakeholders. This study aims to examine the impact of institutional ownership, managerial ownership, and foreign ownership on carbon emission disclosure. The research objects are energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The study utilizes secondary data derived from annual reports, with a sample of 35 companies and 95 observations in total. Hypothesis testing was conducted using the t-test. The results indicate that institutional ownership and foreign ownership have a positive effect on carbon emission disclosure, while managerial ownership has a negative effect on carbon emission disclosure.

This research focuses on the phenomenon that occurs at Cipadas Coffee and Chill, a business in Sukajadi District, Pekanbaru City, which has been operating for about three years but has not prepared financial reports based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). This research aims to identify and analyze the obstacles faced by partnership owners in preparing financial statements based on SAK EMKM. In this study, researchers used a qualitative approach with the case study method. The data used is primary data obtained from direct interviews with business owners. The results showed that Cipadas Coffee and Chill had not implemented SAK EMKM in compiling its financial reports due to several reasons, namely the owner's lack of knowledge about SAK EMKM and the procedures for preparing appropriate financial reports, lack of owner participation in socialization activities about SAK EMKM and owner orientation which was more inclined to the aspect of operating profit. Thus, the results of this study indicate the need for further education and socialization efforts to partnership owners regarding the importance of applying SAK EMKM in preparing financial reports. With adequate knowledge and understanding, it is hoped that Cipadas Coffee and Chill will be able to prepare financial reports in accordance with applicable accounting standards, thereby increasing transparency and financial accountability.