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This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms

Quality education services are closely linked to the effectiveness of financial and asset governance within local government institutions. This study aims to explore in depth the strategic role of the Finance and Assets Subdivision in enhancing the effectiveness of education services under the Central Kalimantan Provincial Education Office. Using a descriptive qualitative approach, data were collected through interviews, observation, and documentation. The analysis was carried out following the Miles and Huberman model, which involves data reduction, data display, and conclusion drawing. The results indicate that the Finance Subdivision plays a critical role in needs-based budget planning, ensuring that financial allocations align with educational priorities and policies. It manages key funding sources such as School Operational Assistance (BOS) and Special Allocation Funds (DAK) with a focus on transparency, accountability, and timely reporting. Meanwhile, the Asset Subdivision contributes through systematic recording, equitable distribution, and optimal utilization of regional property. These responsibilities are supported by regular training programs and consistent monitoring to ensure that facilities remain functional and beneficial for educational purposes. The implementation of integrated digital management systems, such as SIMDA, SIKD, and SIPKD, has significantly improved data accuracy, accessibility, and overall management efficiency. These systems allow for more transparent governance and facilitate informed decision-making at the institutional level. The study concludes that the active and coordinated role of the Finance and Assets Subdivision forms a strong foundation for professional, efficient, and sustainable education governance. The findings suggest that strengthening human resource capacity, enhancing interdepartmental coordination, and further integrating digital information systems are essential strategies to improve the quality and equity of education services in the region. Such improvements will contribute to achieving better educational outcomes and fostering public trust in government-managed education services.

This study analyzes the health financing system in Indonesia from a human rights perspective, particularly after the enactment of Law No. 17 of 2023 concerning Health and Minister of Health Regulation No. 18 of 2022 concerning the Implementation of One Data in the Health Sector. These two regulations reflect the state's commitment to strengthening the national health system based on the principles of justice, transparency, and the fulfillment of citizens' constitutional rights to quality, equitable, and sustainable health services. Through a qualitative approach using document analysis of relevant regulations, policies, and academic literature, this study identifies a paradigmatic transformation in health financing, from merely a fiscal mechanism to a strategic instrument for guaranteeing human rights in the health sector. The results show that despite normative and institutional progress, the implementation of the health financing system still faces several challenges. These challenges include aspects of the community's economic accessibility to health services, limitations in transparency and accountability in fund management, and inequality in the distribution of financial resources between regions. In addition, funding sustainability and dependence on certain funding sources are also issues that need to be addressed. In response to these challenges, this study recommends three main strategies: (1) strengthening the integration and interoperability of financing data through the One Health Data system, (2) diversifying funding sources by involving the private sector, philanthropy, and other innovative schemes, and (3) reorienting health budget allocations to favor vulnerable groups and underdeveloped regions. These efforts are expected to encourage the realization of a fair, transparent, and sustainable health financing system within the framework of fulfilling human rights in Indonesia.

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.

Efficient budget management in the public sector requires reliable and relevant information. In this context, management accounting plays a crucial role not only as a financial recording tool but also as a support system for planning, controlling, and evaluating organizational performance. This article explores how management accounting can be implemented to help government institutions and non-profit organizations use public resources effectively. The study uses a descriptive qualitative approach by reviewing relevant academic literature. Findings indicate that a well implemented accounting system can enhance transparency, improve accountability, and reduce waste as well as the risk of budget misuse. Moreover, the financial and non-financial information it provides supports data-driven decision-making processes. Successful application of management accounting depends on strong leadership commitment, competent human resources, and the adoption of good governance principles. Therefore, management accounting serves not only as an administrative necessity but also as a foundational tool for delivering high-quality and trustworthy public services.

The era of the Industrial Revolution 4.0 and Society 5.0 brings significant changes in various aspects of life, including education. Islamic educational institutions, as vital entities in shaping the character and knowledge of younger generations, are required to undergo digital transformation to improve governance and management quality. Management Information Systems (MIS) serve as a primary tool that can integrate administrative processes, data management, and decision-making effectively, efficiently, and accountably. This study discusses the optimization of MIS in strengthening the governance of Islamic educational institutions, focusing on the challenges and opportunities faced in this era of advanced technology. The research method employed is qualitative descriptive, reviewing literature and previous studies concerning MIS and the management of Islamic educational institutions amidst digital technological dynamics. The findings indicate that optimizing MIS demands developing human resource capacities, improving technological infrastructure, and fostering an organizational culture adaptive to digital change. Although challenges such as infrastructure limitations, cultural resistance, and data security issues exist, opportunities arising from technologies like cloud computing and big data pave the way for more modern and competitive institutional management. Strengthening governance through MIS not only enhances efficiency but also supports accountability and transparency in line with Islamic values that emphasize honesty and responsibility. Thus, optimizing MIS is a key strategy to ensure Islamic educational institutions can adapt and thrive in the Industrial Revolution 4.0 and Society 5.0 era.

This research uses the Fraud Control Plan (FCP) as a moderating variable to explore how human resource competency, internal control systems, and internal supervision affect regional government financial reporting. Due to financial reporting transparency and accountability issues, public sector corruption remains rampant, prompting the study. A quantitative approach was used using moderated regression analysis. Lampung Province's Regional Financial and Asset Management Agency (BPKAD) accounting and reporting workers received questionnaires to gather data. The results show that human resource competency, internal control mechanisms, and internal supervision improve financial reporting. The Fraud Control Plan strongly moderates the correlations between human resource competency, internal supervision, and financial reporting quality, but not the internal control system. These findings imply that improving human resource competences, internal supervision, and fraud control may significantly enhance regional government financial reporting openness and accountability.

This study examines the implementation of the local workforce priority policy in Bekasi Regency during the first six months of the new Regent's leadership (January–June 2025). Although Bekasi is known as a large industrial area with extensive job opportunities, February 2025 data shows that the Open Unemployment Rate (TPT) remains high, at 8.87%, or far above the national average. This condition indicates that the policy based on Regional Regulation (Perda) No. 4 of 2016 has not been running optimally. The analysis results show that the policy implementation faces structural obstacles, one of which is the practice of co-optation in the form of brokering, nepotism, and rent-seeking, which undermine the principle of meritocracy. This situation has resulted in a decline in the quality of human resources recruited by companies and limited opportunities for local job seekers who actually have adequate competence. This report also discusses the legal aspects of the local priority policy, which essentially must be consistent with the principle of non-discrimination and the Supreme Court's decision emphasizing the importance of professionalism in the workplace. Thus, the existence of this policy is not only related to job opportunities, but also concerns the integrity of labor governance. To increase its effectiveness in the future, a comprehensive strategy is needed that includes strengthening regulations to be more adaptive to industry dynamics, increasing transparency and accountability in the recruitment process, developing the capacity of local human resources through targeted training programs, and strict monitoring and law enforcement mechanisms against abuses of authority. Through this integrated effort, it is hoped that the local labor priority policy in Bekasi Regency will not only be a formal instrument but will also be able to have a real impact in reducing unemployment and strengthening the competitiveness of the local workforce amidst the currents of industrial globalization.

This research aims to analyze the management of Islamic educational institutions from the perspective of educational management. Using the literature study method, this research examines various literatures related to strategic planning, organization, Islamic leadership, human resource management, and the implementation of holistic and integrated learning. The research results indicate that the management of Islamic educational institutions requires an integration between modern managerial principles and noble Islamic values, to create institutions that excel not only in academic aspects but also in character and moral development of students. Furthermore, the principles of accountability and transparency in supervision and evaluation are key factors in ensuring the sustainability and success of Islamic educational institutions. This research contributes to understanding the managerial concepts based on Islamic values in managing quality Islamic educational institutions.    

Islamic education has a very important role in shaping the character and morals of individuals, as well as in developing quality human resources. Evaluation of Islamic educational institutions is one of the most crucial aspects in efforts to improve the quality of Islamic educational institutions as a whole. This article discusses the importance of institutional evaluation in Islamic education to measure the extent to which institutions can fulfill the vision, mission, and goals of Islamic education. Evaluation does not only cover academic aspects, but also character, morals, management, curriculum, human resources, facilities, and relations with the community. In addition, this article also identifies the basic principles in evaluating Islamic educational institutions, namely objectivity, transparency, and justice. This study uses a library research method by collecting and analyzing related literature, such as books, scientific journals, and academic articles. The results of the study indicate that evaluation of Islamic educational institutions functions as a tool for continuous improvement, supports accountability, and adapts the curriculum and learning methods to the needs of the times. In addition, the role of leaders in the evaluation process is vital to ensure the successful implementation of the evaluation. It is hoped that this article can contribute to the development of an effective and efficient institutional evaluation system in Islamic education.    

Digital bureaucracy is a new bureaucratic system that arises because of globalization, as well as a substitute for the classic bureaucratic concept, namely paper-based bureaucracy. Digital bureaucracy has a role in improving the good governance system, by increasing the four indicators of good governance principles, namely transparency, accountability, efficiency and effectiveness. Indonesia can take advantage of the existing demographic bonus. Human resource management as the foundation for running the digital governance wheel is an important key. Adoption of technology in various public service sectors and supported by human resources with high digital adaptability is expected to increase the competitiveness of our governance. The state has a goal in realizing the welfare of its people. So that the state needs to do various things in meeting the needs of the community through the implementation of public services. In order to meet the needs of the community to run well, the urgency related to the quality of public services is very large. As for what affects the quality of public services, one of them is internal factors, namely discretionary authority,actions determined, carried out by government officials to overcome concrete problems faced in the administration of government in terms of laws and regulations that provide choices, do not regulate, are incomplete or unclear,there is government stagnation. Discretion is used by the government for and on behalf of positions, carried out within the formal environment of the authority of government officials, its implementation is directed at effectiveness and efficiency, and must be in accordance with AUPB, and based on the principle of rationality. Any use of government officials' discretion is aimed at facilitating government administration, filling legal voids.

The digitalization of public services improves efficiency, openness, and accessibility, particularly in the administration of public grievances. Information and communication technology facilitates effective, rapid, and responsive complaint resolution while safeguarding user data security. This strategy promotes public engagement using digital channels, including web applications, social media, and unified online complaint mechanisms. Nonetheless, issues such as the digital divide, technological proficiency, and infrastructure preparedness must be resolved. This study utilizes a literature review methodology, employing documentation methodologies and content analysis. The results indicate that the use of e-Government in Indonesia has markedly enhanced the efficiency, openness, and accountability of public services. The use of technology enhances the administration of public grievances in accordance with principles of good governance and current rules. However, issues with infrastructure, human resources, and community engagement remain. To optimize its beneficial effects, initiatives should concentrate on improving technology infrastructure, advancing human resource skills, and amplifying public awareness of the advantages of e-Government. These approaches intend to enhance the system's efficacy in providing high-quality and responsive public services.

This study examines the performance of the Banjarbaru City Personnel and Human Resources Development Agency (BKPSDM) in the recruitment of Government Employees with Work Agreements (PPPK). Using a qualitative approach with descriptive methods, this study evaluates performance based on five indicators: productivity, service quality, responsiveness, responsibility, and accountability. The results show that although BKPSDM has implemented a merit-based recruitment system through Computer Assisted Test (CAT), several challenges are still faced, such as technical constraints in the online system, limited formation quotas, and applicants' lack of understanding of administrative requirements. The research also identified supporting factors such as the regulatory framework, technology implementation, and the active role of BKPSDM in providing clear information to applicants. Recommendations include strengthening technological infrastructure, expanding socialization, optimizing complaint mechanisms, and proposing additional formation quotas to match regional needs.  

This study aims to analyze public service accountability at the Namlea Subdistrict Office, Buru Regency. The research method used is qualitative, with an in-depth interview approach to gather information regarding the ongoing service processes at the subdistrict office. The research findings indicate that although some aspects of public service at the Namlea Subdistrict Office are running well, there are still areas that require improvement. The reporting process is relatively transparent, but it is hindered by a limited number of staff, which affects the timeliness of report resolutions. Information retrieval also relies heavily on direct visits to the office, suggesting the need for the implementation of information technology to make public access easier and more efficient. Service performance evaluations are conducted regularly, but they are constrained by staff capacity, which is insufficient to handle the volume of reports. Staff control and guidance are carried out routinely, but some members of the public seek increased transparency in this process. Overall, despite several challenges such as limited human resources and facilities, the Namlea Subdistrict Office has shown commitment to improving service quality. However, to enhance accountability, improvements are needed in transparency, information access, as well as strengthening staff capacity and the use of more advanced technology.

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

This study aims to explore and analyze the implementation of public service principles in the Legal Bureau of the Central Kalimantan Provincial Secretariat. The method used is qualitative research with a descriptive approach, which aims to provide an in-depth understanding of public service practices applied in the agency. Data were obtained through in-depth interviews with related parties, direct observation, and documentation studies. The results of the study indicate that the implementation of public service principles such as transparency, accountability, responsiveness, and participation in the Legal Bureau of the Central Kalimantan Provincial Secretariat has been carried out well, although there are several challenges faced, such as limited human resources and adequate infrastructure. The improvement efforts made include increasing employee capacity and utilizing information technology to accelerate the service process. This study provides an important contribution in understanding the dynamics of public services in the legal sector and becomes a consideration for the improvement and development of the service system at the provincial government level. It is hoped that this study can be a reference for further research and to improve the quality of public services in Central Kalimantan.

Transparent, accountable, and efficient village financial management is an important element in supporting sustainable village development. However, village financial management often faces various challenges, such as limited human resources, technological infrastructure, and the risk of manual errors in preparing financial reports. In an effort to overcome these challenges, the application of computerized applications such as the Village Financial System (Siskeudes) is a relevant solution. This study aims to identify the role of computerized applications in improving the quality of the preparation of village financial reports, reveal the perceived benefits, and explore the constraints and strategies for optimizing implementation. This research uses a descriptive qualitative approach by collecting data through interviews, observations, and document analysis in several villages that have used computerized applications. The results show that the use of computerized applications significantly improves the efficiency of the financial administration process, reduces recording errors, and produces financial reports that are more accurate and in accordance with government accounting standards. In addition, the application supports transparency and accountability of village financial management through easy access to data for stakeholders. Obstacles faced include the low digital literacy of village officials, limited technological infrastructure, and resistance to the application.

This research is motivated by the results of preliminary observations that there are still service programs that have not been realized according to the specified time. Most people feel that the services provided by the village head and his staff have not yet touched the real needs of the community. Lack of awareness from local village government officials in the service process. The method used is a qualitative descriptive research method. The population in this study was 8 people. The sampling technique used the total sample technique, thus the sample in this study was 8 people. The data collection technique used a questionnaire. The results of the study are as follows: The Leadership of the Head of Cikunir Village, Singaparna District, Tasikmalaya Regency in Activities So far, it has been in accordance with the main function of the leader by carrying out his leadership properly and correctly, meaning, based on the rules of the game that have been agreed upon and determined by the organization. such as the preparation of the vision and mission and goals of the organization, so that from planning to accountability is directed at the goals that have been set, becoming a motivator, decision maker, performance assessment, dynamic and catalyst for the organization, stabilizer and supervisor. The implementation of public services in Cikunir Village, Singaparna District, Tasikmalaya Regency, has been in accordance with the Decree of the Minister of Administrative and Bureaucratic Reform Number 63 of 2004 concerning Minimum Service Standards, such as in terms of transparency, accountability, conditional, participatory, equal rights, and balance of rights and obligations. The obstacles faced by the village head in improving public services in Cikunir Village, Singaparna District, Tasikmalaya Regency, are human resources, facilities and infrastructure, education and human resources skills. Efforts that have been made by the Village Head in Improving Public Services in Cikunir Village, Singaparna District, Tasikmalaya Regency, are improving the quality of human resources through education and training; adding/completing service facilities and infrastructure; and improving employee skills through on the job training.

The DPD RI Inspectorate is tasked with overseeing the implementation of government affairs. However, there are several problems in the DPD RI Inspectorate such as the limited number of auditors, suboptimal budget, and low transparency in managing audit reports. The purpose of this study is to analyze the performance of the Inspectorate in the supervisory function at the General Secretariat of DPD RI. The research method used is descriptive with qualitative analysis. Data was collected through interviews, documentation, and observation. This research uses Agus Dwiyanto's theory (2006: 50) as follows: 1) Productivity, 2) Service quality, 3) Responsiveness, 4) Responsibility, 5) Accountability. The results showed that the performance of the Inspectorate was quite good in general, although not optimal due to constraints such as insufficient human resources and insufficient budget. The suggestion of this research is to increase the number of human resources and conduct socialization about applications that can be used by the Inspectorate..

This study aims to examine the Influence of Accountability, Transparency, and Human Resource Quality on Employee Performance (A Study in the Villages of Langsa Lama Sub-District, Langsa City). The sample selection in this research utilized purposive sampling, with a total of 75 respondents. Data collection was carried out through the distribution of questionnaires. The obtained data were analyzed using the Statistical Product and Service Solutions (SPSS) program. The analytical methods employed in this study included validity testing, classical assumption testing, and multiple linear regression analysis. The research results indicate that accountability significantly influences employee performance, as evidenced by the t-sig value of 0.000 < 0.05. Transparency does not have a significant impact on employee performance, with a t-sig value of 0.130 > 0.05. Human Resource Quality significantly affects employee performance, as indicated by the t-sig value of 0.007 < 0.05. Simultaneously, accountability, transparency, and human resource quality collectively have a significant influence on employee performance, as demonstrated by the results of the F-test with a significance value of 0.000 < 0.05.