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This study aims to analyze the implementation of Good Governance principles, including accountability, transparency, and participation in the management of Village Funds in Tambaksari Kidul Village, Kembaran Subdistrict, Banyumas Regency. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that accountability in village financial reporting has been carried out in accordance with regulations, although there are still delays in reporting. Transparency in budgeting and the implementation of village funds has been conducted through village meetings and village information media, but has not yet reached the stage of impact evaluation. Community participation is quite active in planning and implementation, but minimal in the evaluation stage. Challenges faced include limited human resources, infrastructure, and low community participation. Strengthening human resource capacity, improving information transparency, and optimizing inclusive village meetings are needed to support better village fund management.

Digital transformation is one of the main instruments in bureaucratic reform efforts aimed at improving the quality of public services and state budget efficiency. Through the application of information technology such as e-government, e-budgeting, and digitalization of public services, the government can reduce operational costs, accelerate administrative processes, and increase transparency. However, in practice, this transformation process faces various challenges, such as infrastructure gaps, low digital literacy, internal resistance, and data security threats. This study aims to identify opportunities and challenges for digital transformation in the context of state budget efficiency in Indonesia. The method used is a literature study with a descriptive-qualitative approach. The results of the analysis show that digital transformation plays an important role in driving fiscal efficiency, but requires strong policy support, increased human resource capacity, and equitable digital infrastructure development.

Corruption is a very serious form of crime that destroys the system of government, hinders development, and reduces public trust in state institutions. In terms of law enforcement in the country, the Attorney General's Office has an important position as an institution authorized to investigate and prosecute corruption cases. Based on Law Number 16 of 2004 together with Law Number 11 of 2021, the Attorney General's Office not only acts as a public prosecutor, but also as an investigator in corruption cases. This article aims to discuss the role and authority of the Attorney General's Office from a legal political perspective, as well as to analyze the various challenges faced in efforts to eradicate corruption. This research uses a normative juridical approach and legal politics, with a literature method through the study of laws and regulations, official documents, and scientific literature. The results of the study show that formally, the Attorney General's Office has a strong legal basis in handling corruption cases, including the authority to investigate, prosecute, and execute court decisions. However, in practice, the AGO faces various obstacles such as a weak legal system, a culture of impunity, political intervention, and limited human resources. To improve the effectiveness of law enforcement, it is necessary to strengthen institutional capacity, the independence of law enforcement officers, the utilisation of information technology, and synergy between law enforcement agencies. Anti-corruption education, public involvement in monitoring, budget transparency, and international cooperation are also important parts of the overall corruption eradication strategy. With a holistic approach, the Attorney General's Office is expected to be at the forefront of realising fair, transparent and accountable law enforcement.

This research aims to analyze strategies for budget efficiency by strengthening collaborative governance in delivering social services by the Social Service Office of Surabaya City. A qualitative approach was used through a study of planning documents and local media reports from 2021 to 2024. Content analysis was applied to identify partnership patterns among government institutions, social organizations, communities, and businesses involved in the implementation of social programs. The findings reveal that such collaborations significantly reduce the fiscal burden on the government, expand service outreach for vulnerable groups, and reinforce the sustainability of social programs. The established partnerships also accelerate aid distribution, improve coordination, and encourage innovation through community-based participation amid regional fiscal constraints.

In the first quarter of 2025, the Indonesian rupiah experienced a significant depreciation, weakening from approximately IDR 15,800 per USD in January to IDR 17,200 per USD by the end of March 2025. This study aims to identify and analyze the external and domestic factors contributing to the rupiah’s decline during this period. External pressure mainly stemmed from the U.S. Federal Reserve’s hawkish stance—maintaining its benchmark interest rate at 5.25%–5.50% which triggered capital outflows from emerging markets. Additionally, global geopolitical uncertainty, including tensions in Eastern Europe and trade frictions between the U.S. and China, raised the global risk premium and strengthened the U.S. dollar against the rupiah. On the domestic side, Indonesia’s trade deficit widened to USD 3.2 billion in Q1 2025 due to rising energy import demand amid surging global oil prices. Furthermore, the state budget deficit increased to IDR 104.2 trillion by March 2025 up 20% year on year undermining investor confidence. Using a qualitative descriptive method through content analysis of reports from Bank Indonesia, BPS trade statistics, and relevant media sources, this study finds that the combination of elevated U.S. interest rates, geopolitical tensions, trade imbalances, and fiscal deficits accelerated the depreciation of the rupiah. Policy recommendations include targeted foreign exchange intervention by Bank Indonesia, monetary tightening in line with global trends, fiscal consolidation to reduce the budget deficit, and export diversification to mitigate external shocks.

This study aims to analyze the spending patterns of students at the Faculty of Islamic Economics and Business (FEBI), State Islamic University of North Sumatra (UINSU), and to examine the implementation of personal financial planning in their daily lives. This research employs a qualitative approach using a case study method. Data were collected through in-depth interviews with 40 students from various departments and semesters, selected purposively. The findings indicate that most students have high expenditures on consumption needs such as food and internet access, as well as lifestyle expenses like online shopping and entertainment. The majority do not regularly prepare a financial budget, rarely record their expenses, and exhibit impulsive spending behavior influenced by social pressure and digital media. Although students possess theoretical knowledge of Islamic economic values, their practical application in financial management remains limited. This study recommends the need for more practical, Islam-based financial literacy programs within the FEBI UINSU environment. Financial training and mentoring programs are considered essential to enhance students' financial awareness and independence.

The purpose of this community service activity is to increase knowledge for mothers at the Garuda 04 Posyandu in Harapan Jaya Bekasi on how to use income to manage a balanced life between the needs of early childhood or toddlers and family needs. The results show that most members of the Garuda 04 Posyandu do not understand properly and correctly how to manage family income properly and correctly from the financial income they earn, such as the difference between needs and wants, budgeting, and the importance of saving and managing the fulfillment of toddler needs for the children they have. The training was conducted in one day with a participatory-educational approach and socialization. This method includes providing materials, group discussions, simulations, and reflections from each individual. The activities showed high active participation from participants and were actively involved in the discussions that were carried out. This socialization provides evidence that an experience-based approach can effectively increase understanding and awareness of the importance of financial management that they are facing.

This devotion discusses the implementation of the Spatial Planning Policy (RTRW) in West Sumbawa Regency to support the development of strategic areas from an economic perspective. The RTRW policy serves as the foundation for the formulation of development programs, aiming to create efficient, effective, and sustainable land use. Using a descriptive qualitative research approach, this study highlights key factors in policy implementation, including communication, resources, disposition, and bureaucratic structure. The Results of dedication that although the RTRW policy has been implemented, various challenges remain, such as low public participation, limited human resources and budget constraints, and legal uncertainties in land use. Additionally, the complexity of the bureaucratic structure influences the effectiveness of RTRW policy implementation. This study emphasizes the need for improved communication between the government and the public, capacity building for human resources, and more balanced regulations to achieve sustainable development in West Sumbawa Regency.

The corruption that occurred at PT Pertamina reflects the weak integrity of public officials and the inadequacy of internal oversight systems. The positive legal approach has proven ineffective in addressing corruption in practice. Therefore, this study departs from the need for an alternative approach based on Islamic political values such as trustworthiness (amanah), justice, and supervision in addressing corruption within state-owned enterprises (SOEs). This research employs a descriptive qualitative approach using a literature review method. Data were collected from academic journals, official reports by the Corruption Eradication Commission (KPK) and the Audit Board of Indonesia (BPK), as well as credible media sources. The data were analyzed by categorizing them according to the principles of trustworthiness, justice, and supervision, and then interpreted through the framework of Islamic political thought to deeply understand the root causes of corruption. Corruption in PT Pertamina involves power protection, budget manipulation, and procurement fraud. Violations of trust, injustice in resource distribution, and weak supervision indicate the absence of Islamic principles in corporate governance. Ethical and spiritual values have not yet been internalized within the bureaucratic system and organizational culture of SOEs. This study concludes that corruption in PT Pertamina is a result of the loss of trust, the breakdown of justice, and weak oversight. An Islamic political approach that emphasizes ethics and spiritual responsibility is highly relevant to be applied. These values can help form a just and transparent governance system and rebuild public trust in SOEs.

This study aims to analyze the extent to which the production budget and operational budget influence business growth at Gilingan Bakso Margi Utomo in North Bekasi. The research is motivated by the increasing importance of effective financial management and budgeting in navigating the challenges of a highly competitive and dynamic business environment. A quantitative approach was used in this study, with data collected through observation, intervies, and the distribution of questionnaires to 28 respondents directly involved in the business management. The variables analyzed include Production Budget (X1), Operational Budget (X2), and Business Growth (Y). Data analysis was conducted using multiple linear regression, preceded by tests for validity, reliability, and classical assumption testing (normality, multicollinearity, and heteroscedasticity). The results reveal that both production and operational budgets significantly affect business growth, both individually and collectively. These findings highlight the critical role of sound budget management as a fundamental driver of stable and sustainable business development. Moreover, the study provides strategic insights for small business owners seeking to enhance their competitiveness and financial efficiency.

Corruption remains a longstanding issue that continues to draw attention—not only at the national and regional levels but also at the village level, which serves as the frontline of governance. Since 2015, the Indonesian government has disbursed Village Funds to promote rural development and welfare; however, misuse of these funds frequently occurs. This study focuses on Kadubeureum Village, Serang Regency, which in 2020 became the site of a corruption case involving village officials. A qualitative case study approach was employed, utilizing interviews, observations, and documentation. The findings reveal that community participation in the management of the Village Budget (APBDes) is relatively good, with active involvement from various village groups. However, transparency remains weak due to limited access to information and outdated budget information platforms. The management of the APBDes is not fully open to the public, which undermines community trust. These findings indicate that weak transparency, accountability, and oversight in APBDes management may contribute to the occurrence of corruption at the village level.

The State Revenue and Expenditure Budget (APBN) is a fundamental fiscal policy instrument for realizing national development and public welfare. This study aims to analyze the correlation between APBN management and Indonesia’s economic growth, focusing on the effectiveness of government spending and oversight of budget misappropriations. Based on the 2023 audit report by the Supreme Audit Agency (BPK), financial losses due to APBN mismanagement reached IDR 8.2 trillion, highlighting the weakness in financial oversight and transparency. Using a descriptive qualitative approach, this study explores the significance of budget efficiency and the implementation of APBN’s fiscal functions in supporting macroeconomic stability. The findings suggest that government spending significantly influences economic growth, yet its effectiveness is heavily dependent on robust monitoring systems and sound fiscal strategies. Therefore, strengthening fiscal transparency and supervision is crucial to prevent state losses and promote equitable development.

This study aims to analyze the effectiveness of village fund expenditure in Kedamean Village, Kedamean District, Gresik Regency in 2025. The approach used is qualitative with descriptive methods, through in-depth interviews with the Village Head, Treasurer, and Village Consultative Body, as well as analysis of official documents such as budget realization reports and Village Budget Work Plans. The results of the study indicate that village fund expenditure in Kedamean Village is classified as very effective which has followed the principles of transparency and accountability according to regulations, but several obstacles are still found such as inconsistencies between planning and implementation, limited capacity of village officials, and less than optimal realization of development programs and community empowerment. This study recommends strengthening the capacity of village officials, increasing community participation, and optimizing internal and external supervision to increase the effectiveness of village fund expenditure in order to achieve sustainable village development and improve community welfare.

This study aims to analyze and describe the effectiveness of Village Fund Allocation (ADD) management, as well as the supporting and inhibiting factors in Negeri Amahusu, Nusaniwe District, Ambon City. The research employs a qualitative method with in-depth interview techniques for data collection.Based on the findings, it can be concluded that the management of Village Fund Allocation (ADD) in Negeri Amahusu is transparent, but community participation needs to be improved through more effective socialization and communication. The use of ADD aligns with the planned budget, yet challenges persist in fund disbursement and transparency in proposal acceptance. Financial administration is carried out accountably, despite encountering technical difficulties in transaction recording. The capacity of village officials still requires improvement, particularly in understanding updated regulations and financial reporting. Community participation is relatively high in village meetings and mutual cooperation activities, although material contributions remain limited. Coordination between institutions functions effectively, yet formal communication must be enhanced to ensure clearer information dissemination and greater community involvement.  

Climate change is a global challenge that affects various aspects of life, including economic development. The concept of green budgeting has emerged as an important strategy to ensure the efficiency of public spending while supporting sustainable development in Indonesia. This research analyzes the potential of green budgeting to enhance the efficiency of environmental budget management, focusing on public fiscal policies that align with sustainability. By implementing mechanisms such as climate-based budgeting (CBT), the government can increase the budget for programs aimed at mitigating and adapting to the impacts of climate change, but also faces structural challenges such as a lack of human resources and the absence of a comprehensive oversight system. This study adopts a qualitative approach to identify the relationship between public expenditure efficiency and the implementation of green budgeting in development policy, using literature review methods. Research results show that the distribution of green budgets in the state budget (APBN) is still limited, indicating a potential inefficiency in fund allocation. Therefore, it is necessary to enhance institutional capacity, integrate monitoring systems, and commit to implementing fiscal policies that consider the environment by both the central and local governments.    

This study aims to analyze the influence of organizing sports events on economic growth in Indonesia during the endemic transition period and legal regulations on sports events during the endemic transition period. Using normative juridical and normative empirical methods with a qualitative approach, this study examines relevant legal norms, such as the Indonesian Sports Law, on the influence of the country's economy in organizing sports events. Data were obtained from documentation of primary and secondary legal sources and interviews to understand the factors of economic growth through the sports industry. The results of this study indicate that the influence on economic growth through organizing sports events in Indonesia during the endemic transition period has not been fully accommodated by existing regulations. During the endemic transition period until now, the government and several sectors that work together to boost economic growth in Indonesia have not maximized the existing opportunities. However, with the weak implementation of regulations even though regulations regarding the sports industry have been written in the law. So that inappropriate implementation can hinder economic growth, as well as the occurrence of individuals who violate and damage existing facilities and the occurrence of budget efficiency in 2025 also affect the implementation of sports events. This study recommends that the government, private sector, and community collaborate to improve infrastructure evenly and maintain and build local and international appeal through the sports industry to become a source of foreign exchange for the country like developed countries.

Village infrastructure is an important foundation for local economic development and improving the welfare of the community in the area. However, the obstacles often encountered include ineffective budget planning, lack of community participation, and weak supervision in budget implementation. Nevertheless, there is potential for improvement through the implementation of an integrated village financial information system and active community involvement in the village development planning deliberation process (Musrenbangdes). This study employs a qualitative approach, utilizing primary data obtained through interviews and secondary data from journal sources and previous research. The results of this study indicate that village infrastructure development through the APBDes begins with the participatory preparation of the RKP, involving RT, RW, and BPD. Funding comes from the APBDes, PAD, and community self-help. The focus of development has now shifted to community empowerment, especially women, through skills training. APBDes management faces challenges in meeting sudden needs and relies on deliberation for solutions. Transparency is maintained through budget publication, and project implementation considers environmental aspects. Evaluations are conducted by the Inspectorate and District Office, while the community also monitors and critiques implementation. Regarding the food security program, there will be a shift in management to BUMDes starting in 2025, pending new regulations. The APBDes covers revenue, expenditures, and financing, with village deliberations as the highest forum for approval. Village funds are considered insufficient, so assistance from the Regional People's Representative Council (DPRD) also plays an important role.

This study aims to evaluate the effectiveness of the National Cash Social Assistance (BST) policy on the purchasing power of communities in Surabaya. BST is a social protection program launched by the Indonesian government in response to the economic impact of the COVID-19 pandemic. The policy targets low-income and vulnerable groups through direct cash transfers, with the goal of maintaining basic consumption levels and preventing a sharp decline in household welfare. This research examines the extent to which the BST program has achieved its objectives, particularly in enhancing or sustaining the purchasing power of its beneficiaries in urban settings. The study employs an evaluative approach using a mixed-methods design, combining quantitative survey data with qualitative interviews involving aid recipients and local-level implementers. The findings indicate that the BST program had a positive short-term impact on household purchasing power, particularly in meeting essential needs such as food and utility expenses. However, several implementation challenges were also identified, including issues of inaccurate beneficiary targeting, delays in distribution, and the relatively small amount of assistance compared to actual household need. These results highlight that the effectiveness of social policy is not solely dependent on budget allocation but also on the precision of its implementation on the ground. Consequently, the study recommends improvements in beneficiary data updating, enhanced transparency in aid distribution, and the development of more adaptive program designs that reflect local socio-economic conditions. The findings are expected to serve as a valuable reference for policymakers in designing more efficient and sustainable social assistance programs in the future.  

This study uses a qualitative method to examine the efficiency of public budget utilization in improving social welfare. The focus of this research is on how budget management policies are directed toward meeting basic community needs and promoting equitable social justice. In many cases, inefficiencies arise due to poorly targeted planning, overlapping programs, and the lack of proper evaluation of activities funded by national or regional budgets. This study reviews relevant literature and public policy regulations, analyzing policy data in the context of budget efficiency. The findings indicate that social welfare can be significantly enhanced when budget allocations are directed toward priority programs supported by consistent evaluation mechanisms. A synergistic effort between policymakers and program implementers is essential to ensure that public spending effectively achieves social development goals. This research also highlights the importance of a result-based approach in fiscal management to ensure that every dollar spent delivers tangible benefits to society.    

The implementation of regional autonomy in Indonesia aims to reduce regional dependence on the central government. In this context, local governments are expected to enhance their own-source revenue sources. In reality, not all regions are capable of becoming fully independent. The dependency of regencies and cities in Bali Province indicates that local governments have not yet optimized their regional potential to increase Regional Original Revenue (PAD). This dependency affects their fiscal independence and overall financial performance. This study aims to empirically examine the effect of PAD, transfer revenue, and regional expenditure on financial performance from the perspective of agency theory. The study was conducted across all regencies and cities in Bali Province, using secondary data sourced from the budget realization reports obtained from each local Financial and Asset Management Agency (BPKAD). The study included 9 regencies/cities with 45 observations. A census sampling method was applied, where the entire population was used as the sample. The data were analyzed using multiple linear regression. The results show that PAD and transfer revenue have a positive effect on financial performance, while regional expenditure has a negative effect. It is recommended that local governments in Bali optimize their PAD by strengthening the tax sector, service charges, and asset management to improve fiscal independence.