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The wave of digitalization triggers a severe morality crisis among the younger generation through constant exposure to negative content, cyberbullying, and global communication ethics degradation. This descriptive qualitative study aims to analyze the specific internalization of Christian values at GPIB Harapan Kasih Congregation Bekasi to shield youth morality amidst ongoing technological disruption. Employing intensive in-depth interviews and participatory observations, data were analyzed interactively through systemic reduction, structured display, and final verification. The results indicate that the digital morality crisis explicitly manifests as pornography normalization, virtual toxicity, and the severe erosion of academic honesty. In response, pastoral strategies utilizing highly contextualized digital ethics sermons and youth cell groups prove thoroughly effective. The deep internalization of self-control and integrity successfully stimulates a holistic self-censorship mechanism across the youth's cognitive, affective, and behavioral domains. This study concludes that consistent accountability-based mentorship effectively transforms Christian youth from passive digital victims into active agents of change within global cyberspace.

This study examines human resource competence in improving financial management at the Public Service Agency of Gorontalo State University, a public higher education institution that operates under a flexible financial management model while remaining accountable for public funds. The main problem addressed is how financial management personnel translate regulatory knowledge, technical skills, and professional attitudes into efficient, effective, and accountable financial governance. This study aims to analyze the competence of financial management personnel and explain its contribution to strengthening institutional financial management. A qualitative descriptive approach was employed through interviews, observation, and document analysis involving bureau leaders, financial work team officials, treasurers, and financial managers across relevant work units. The findings show that knowledge competence is reflected in personnel understanding of regulations, policies, financial systems, budgeting procedures, reporting requirements, and the linkage between budget and institutional performance. Skills competence is demonstrated through financial administration, transaction recording, document verification, use of financial information systems, reconciliation, reporting, and preparation of accountability documents. Attitudinal competence appears in professionalism, compliance, integrity, prudence, responsibility, and openness to evaluation and audit. Financial management has been directed toward performance-based planning, expenditure control, budget realization monitoring, reporting, supervision, and audit follow-up. However, challenges remain in regulatory adaptation, system integration, data quality, document timeliness, account-code accuracy, inter-unit coordination, and consistency of audit follow-up. The study concludes that strengthening human resource competence is essential for improving financial management that is efficient, effective, accountable, and performance-oriented in public university financial governance.

The wave of digitalization triggers a severe morality crisis among the younger generation through constant exposure to negative content, cyberbullying, and global communication ethics degradation. This descriptive qualitative study aims to analyze the specific internalization of Christian values at GPIB Harapan Kasih Congregation Bekasi to shield youth morality amidst ongoing technological disruption. Employing intensive in-depth interviews and participatory observations, data were analyzed interactively through systemic reduction, structured display, and final verification. The results indicate that the digital morality crisis explicitly manifests as pornography normalization, virtual toxicity, and the severe erosion of academic honesty. In response, pastoral strategies utilizing highly contextualized digital ethics sermons and youth cell groups prove thoroughly effective. The deep internalization of self-control and integrity successfully stimulates a holistic self-censorship mechanism across the youth's cognitive, affective, and behavioral domains. This study concludes that consistent accountability-based mentorship effectively transforms Christian youth from passive digital victims into active agents of change within global cyberspace.

This study aims to analyze the use of generative artificial intelligence (GenAI) among theology students and its ethical and theological implications for theological education in the Society 5.0 era. The study employs a light mixed-methods approach with a sequential explanatory design, involving theology students as survey and interview participants. The findings show that GenAI is primarily used as a tool to understand course materials, seek initial explanations, develop ideas, and complete academic assignments. Although students demonstrate awareness of potential bias, dependency, plagiarism, and other ethical risks, practices of transparency, information verification, and critical reflection have not been carried out consistently. The concept of imago Dei is relevant as a theological lens for evaluating technology use because it affirms human dignity, responsible freedom, and moral accountability in academic practice. This study concludes that GenAI can support theological learning constructively when used wisely, integrated with Christian faith-based ethical literacy, and strengthened through clear institutional policies, lecturer guidance, and an academic culture that upholds integrity, discernment, and accountability.

This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively.   This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively. The results indicate that financial management is still carried out simply and does not yet implement written records. Business income and expenses still rely on memory, even though business owners perform daily profit and loss calculations and separate personal and business finances. The main obstacles faced include limited human resources and a low understanding of financial record keeping and the SAK EMKM. Based on the analysis, financial management practices are not fully compliant with SAK EMKM standards. Therefore, the implementation of simple financial record keeping is necessary to structure business financial information and support business decision-making. Proper financial management can help improve business performance, monitor cash flow, evaluate profitability, and enhance accountability. Furthermore, the application of SAK EMKM is expected to facilitate access to financing and strengthen the sustainability and competitiveness of MSMEs in an increasingly competitive business environment.

In the Education 4.0 era, schools face unprecedented challenges in managing teacher performance effectively. Traditional top-down performance management systems have proven inadequate for fostering continuous professional growth, intrinsic motivation, and adaptive teaching competencies required in increasingly technology-driven learning environments. This study aims to develop, validate, and assess the effectiveness of a School-Based Performance Management (SBPM) model designed to enhance teacher effectiveness across cognitive, affective, and pedagogical dimensions. Using a Research and Development (R&D) design following the ADDIE framework, the study was conducted in three phases: needs analysis, model development, and model validation. Participants included 12 school principals, 186 teachers, and 8 education experts from 24 public secondary schools in [Province, Country]. Validation by experts yielded a content validity index (CVI) of 0.91. Implementation resulted in statistically significant improvements in teacher effectiveness scores (t = 8.74, p < 0.001, Cohen's d = 1.23), digital pedagogy competency (mean increase = 22.4%), and student learning outcomes (mean improvement = 17.8%). The SBPM model provides a contextually responsive, evidence-based framework that empowers schools to manage teacher performance collaboratively, fostering professional accountability and sustainable instructional quality in Education 4.0.

Educational planning management is an essential process in managing educational institutions to achieve educational goals effectively and efficiently. One form of implementing educational planning management is through the preparation of the Madrasah Work Plan (RKM) and School Work Plan (RKS). This article aims to describe the concept of educational planning management through the preparation of RKM/RKS, their objectives, preparation processes, and implementation in schools and madrasahs. The research method used is library research with a qualitative descriptive approach by collecting data from books, scientific journals, government regulations, and other supporting documents. The results of the study indicate that RKM/RKS has a strategic role as a guideline for implementing educational programs, a basis for decision-making, an evaluation tool, and an instrument for improving the quality of education. The preparation of RKM/RKS is carried out systematically through team formation, school/madrasah self-evaluation, formulation of priority programs, preparation of medium-term and annual work plans, and budgeting plans. Proper implementation of RKM/RKS can improve the effectiveness of educational management, accountability, transparency, and the quality of educational services in schools and madrasahs.

This study aims to analyze the implementation of good governance principles in digital population administration services in Medan Marelan Subdistrict from the perspective of Administrative Law. The background of this research is based on the importance of digital transformation in public services through the Electronic-Based Government System (SPBE) to enhance transparency, accountability, effectiveness, and efficiency. However, in practice, several obstacles are still encountered, such as limited infrastructure, network disruptions, and limited human resources. This research employs an empirical legal research method with both empirical and statutory approaches. Data were collected through field research, including interviews with subdistrict officials and the community, as well as library research involving laws, regulations, and relevant literature. The data were analyzed qualitatively to examine the conformity between the implementation of services and the principles of good governance and general principles of good administration (AUPB). The results show that the implementation of good governance principles in digital population services in Medan Marelan Subdistrict has not been fully optimal. This is indicated by challenges in information transparency, system effectiveness, and limitations in human resources and infrastructure. Nevertheless, digital services have provided convenience for the community in accessing population administration services. In conclusion, improvements in human resources quality, technological infrastructure, and the strengthening of supervision and evaluation mechanisms are necessary to achieve public services that align with good governance principles.

The use of firearms by the Indonesian National Police (Polri) to incapacitate criminals constitutes an exercise of state authority in maintaining public security and order. However, their use often raises legal concerns regarding the limits of police authority, the protection of human rights, and the legal accountability of officers. This study aims to analyze the position of Polri in the use of firearms and to examine the forms of legal responsibility arising from the abuse of such authority.This research employs a normative legal method using statutory and conceptual approaches. Primary, secondary, and tertiary legal materials were analyzed qualitatively. The study focuses on relevant regulations, including Law Number 2 of 2002 concerning the Indonesian National Police, regulations governing the use of force in police actions, and human rights principles in law enforcement. The findings show that the authority to use firearms is an attributive power granted by law to support Polri’s functions of protection, public service, and law enforcement. Firearms may only be used in specific situations as a measure of last resort (ultimum remedium), while adhering to the principles of legality, necessity, proportionality, and accountability. Responsibility for misuse may involve administrative, criminal, and civil liability. Strengthening oversight, improving professionalism, and refining regulations are essential to balance effective law enforcement with human rights protection.

Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.

This study aims to formulate a framework for the quality of pesantren education through the integration of ihsan and itqan values into the quality assurance system. This study is based on the issue of the limitations of modern education governance that tends to be fixated on the fulfillment of formal-material aspects, but less touching the ethical foundation and spiritual motivation that is the root of Islamic educational institutions. Through a conceptual approach, this article analyzes the alignment of Islamic values in the educational structure in order to build a quality model based on religious principles. The results showed that the quality governance of pesantren was built by placing ihsan as the root of an organizational culture that prioritizes transcendental responsibility, while the itqan principle ensures that the implementation of every educational activity takes place in a systematic, disciplined, and has high quality standards. The combination of these two values results in an independent internal oversight mechanism. These findings provide a contribution to the development of Islamic education governance that unites religious commitment with professional demands. In practical terms, this model is a reference for pesantren managers in strengthening institutional accountability without compromising the identity of the pesantren.

This study aims to analyze the influence of accountability and transparency in government financial reports on the achievement of Sustainable Development Goals (SDGs) 2 in Indonesia. SDGs 2 focuses on efforts to eradicate hunger, increase food security, and improve public nutrition. The study used a quantitative approach with panel data in 34 provinces in Indonesia during the 2021–2022 period. The sampling technique was purposive sampling, resulting in a total of 68 research observations. The research data were sourced from the National Development Planning Agency (BAPPENAS), the Supreme Audit Agency (BPK), and official local government websites related to the publication of regional financial reports. The accountability variable was measured using the BPK audit opinion on the LKPD, while transparency was measured based on the openness of the publication of seven components of the regional government financial report. Data analysis was performed using the Common Effect Model (CEM) with a robust standard error approach. The results showed that accountability has a positive and significant effect on the achievement of SDGs 2 with a coefficient value of 3.919 and a significance level of 0.000. Transparency also has a positive and significant effect on the achievement of SDGs 2 with a coefficient value of 2.415 and a significance level of 0.000. In addition, accountability and transparency simultaneously proved to have a significant effect on the achievement of SDGs 2. This finding indicates that the implementation of good governance through increased accountability and transparency of financial reports can support the effectiveness of food security and sustainable development programs in Indonesia.

State officials implicated in corruption cases in Indonesia generally do not resign because there is no legal regulation that explicitly requires it. This study aims to analyze the ethics of government as the basis for the obligation to resign for state officials implicated in corruption cases and examine the form of legal regulation. The method used is normative legal research with a statutory, conceptual, and comparative approach. The results of the study indicate two things. First, the ethics of government is positioned as a legal principle derived from Pancasila and is worthy of being used as a basis for the obligation to resign because it contains the values ​​of honesty, integrity, accountability, and responsibility as moral prerequisites for public office. However, it does not yet have coercive power because it has not been transformed into a positive legal norm with sanctions. Second, existing legal regulations do not explicitly require resignation, so normativeization is needed in the law that covers all state officials with triggers starting from indications of corruption, strict sanctions, and guarantees of restoration of good name for those proven innocent.

This study aims to analyze the implementation of public service ethics by front office officers at the Public Service Mall (Mall Pelayanan Publik/MPP) of Samarinda City and its impact on the image of government institutions. As the frontline of public service delivery, front office personnel play a strategic role in shaping public perceptions and fostering public trust in government services. This research employed a qualitative descriptive approach, utilizing in-depth interviews with a functional licensing officer at the Department of Investment and One-Stop Integrated Services (DPMPTSP) of Samarinda City, supported by direct field observations. The findings reveal that the implementation of service ethics at the Samarinda MPP is guided by the principles outlined in Law No. 25 of 2009 on Public Services and the Minister of Administrative and Bureaucratic Reform Regulation No. 15 of 2014 concerning Service Standards. These regulations emphasize the values of integrity, professionalism, accountability, responsiveness, and inclusiveness in service delivery. Furthermore, effective coordination among service tenants, continuous improvement of employee competencies, and adaptation to digital systems such as the Online Single Submission (OSS) platform have contributed significantly to maintaining service quality. The study concludes that the consistent application of public service ethics enhances citizen satisfaction, strengthens public trust, and positively influences the image of government institutions in the community.  

This study aims to analyze the compliance of village financial management with the Regulation of the Minister of Home Affairs Number 20 of 2018 in Kalurahan Sariharjo for the 2025 fiscal year and to identify existing challenges. The research employs a qualitative descriptive case study approach, collecting data through interviews and documentation. The results show that the financial management of Kalurahan Sariharjo is generally in accordance with the regulation, including budget structure, management stages, and transparency. Key strengths include the use of Siskeudes, multi-channel transparency, community participation, and revenue diversification. However, challenges remain, including inconsistencies between planning and implementation, low village own-source revenue, the dominance of infrastructure spending, and administrative complexity.

Community service activities with the theme "My Home is My First Madrasah" were held on September 20, 2025 in Tarowang Village, South Galesong District, Takalar Regency. This activity aims to provide education to the community, especially parents and children, regarding the importance of the role of the family as the first and primary educational institution in the formation of children's character. The activity methods used were educational lectures, discussions, and question and answer sessions which took place from 08.30 to 12.30 WITA. The results of the activity showed that participants gained a better understanding of the importance of parental role models, the habituation of religious values, effective communication within the family, and the importance of maintaining a clean home environment as part of children's character education. The enthusiasm of the participants was seen through active participation in the discussion and question and answer sessions. This activity had a positive impact in the form of increased parental awareness in implementing good parenting patterns, the formation of positive habits in the family, and increased public concern for a clean and harmonious environment. Thus, the "My Home, My First Madrasah" outreach program is expected to be the first step in developing a generation with noble character, religious character, and responsibility in family and community life.

The issuance of electronic identity cards (e-KTP) represents one of the most fundamental public services administered by the Population and Civil Registration Office (Disdukcapil). Nevertheless, various forms of alleged maladministration in this service delivery continue to be unresolved in many regions, including Gorontalo Regency. This study aims to analyze the implementation of the General Principles of Good Governance (AUPB) in e-KTP issuance practices at Disdukcapil Gorontalo Regency and to identify forms of alleged maladministration. Using a descriptive qualitative approach, primary data were drawn from the 2025 Maladministration Assessment Report of the Ombudsman RI Gorontalo Province Representative and official institutional documents, supplemented by secondary data from scientific journals, legislation, and verified news sources. Findings reveal that Gorontalo Regency obtained a final score of 64.79 with a 'Moderate Quality Without Maladministration' rating the lowest among four evaluated local governments. Three critical areas were identified: (1) non-compliance with service completion time standards, (2) unofficial administrative burdens including out-of-office form purchases, contravening the principle of proportionality, and (3) low public trust levels reflecting accountability deficits. This study contributes by elaborating the legal dimensions of AUPB as a more structured maladministration evaluation framework compared to prior studies focused primarily on public service management dimensions.

This study aims to examine how nepotism can manifest through the role of informal institutions and its influence on administrative integrity within the bureaucracy. The method used is literature analysis by examining various related scientific references, such as books, journal articles, and research, which are then analyzed descriptively and analytically through identification, classification, and data integration. The research findings indicate that nepotism does not only arise from weaknesses in the official system, but is also strongly influenced by the existence of informal institutions such as personal networks, social norms, and organizational culture. This practice tends to persist within a system because it gains social recognition, making it difficult to overcome solely with regulations. The consequences include a decline in employee professionalism, weak accountability, and erosion of administrative integrity, which impacts on reduced public trust in government institutions. The implications of this study indicate that a comprehensive approach is crucial in bureaucratic reform, through strengthening the official system and changing organizational cultural values ​​to produce transparent, accountable, and dignified government management.

Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.

This study is intended to examine the pivotal function of youth-based organizations as a communication link between society and local governments, along with assessing how the delivery of these aspirations influences the quality of both the policy formulation process and its results at the regional level. A qualitative approach with descriptive analysis was applied in this research, where data were gathered through literature studies, document review, and direct observation of relevant social occurrences. The results highlight that youth institutions play a crucial part in gathering, sorting, and communicating various public demands, necessities, and expectations to the authorities in charge. Their active engagement contributes significantly to positive outcomes, such as enhancing the precision, suitability, and responsiveness of the policies drafted, while ensuring these regulations correspond with real conditions and community requirements. Moreover, involving youth groups reinforces policy validity and fosters greater transparency and accountability within local government administration. This research concludes that maximizing the function of youth organizations is a necessity to realize good governance and public policies that prioritize the common good and public interest.