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This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.

The transformation of public governance has encouraged a paradigm shift in public service delivery, from an administrative and procedure-oriented approach toward a citizen-centered and value-based model. In this context, public sector marketing has emerged as a strategic instrument to enhance service quality, institutional image, public participation, and trust. This study aims to examine the contemporary implementation of marketing strategies and planning in the public sector, with particular attention to their effectiveness and contextual relevance. The research adopts a qualitative descriptive approach through a systematic literature review of selected scholarly publications addressing public sector marketing, strategy implementation, digital governance, and public service management. The findings indicate that public institutions increasingly apply marketing principles not as commercial activities, but as mechanisms for creating public value through strategic communication, digital engagement, institutional branding, and stakeholder collaboration. However, the effectiveness of implementation varies across organizations and is strongly influenced by leadership capacity, human resources competence, organizational culture, and technological support. The study also reveals that public sector marketing strategies must be adapted to social, cultural, and institutional contexts, as private-sector models cannot be directly transferred. Theoretically, this study strengthens the positioning of marketing as an integral component of public governance. Practically, it provides insights for public organizations to develop contextual, responsive, and sustainable marketing strategies to improve public service performance and trust.

Social media has become an important element in the public relations strategy of government agencies, including the Human Resources Development Agency (BPSDM) of the Ministry of Public Works (PU). Instagram, as the most popular platform in the world, plays a strategic role in disseminating institutional information. This study focuses on analyzing the PR strategy of BPSDM PU through the management of the Instagram account @pu_bpsdm. The method used is descriptive qualitative through observation, interviews with the Public Communication Team, and literature study. The results of the study show that the PR strategy is implemented through four step according to Cutlip & Center, namely situation analysis, planning, communication implementation, and evaluation. Issue identification is carried out through a top-down and bottom-up approach to ensure that the message is in line with public needs and the agency's agenda. Content production is carried out in a structured manner with a multi-layered verification mechanism, while routine evaluations show a significant increase in engagement from 25.2% (June), 29.28% (July), to 40.84% (August). These findings confirm that the BPSDM PU's digital PR strategy is effective and contributes to strengthening the institution's image in the public communication sphere.

Managing Regional Public Service Agency (Badan Layanan Umum Daerah/BLUD) hospitals requires planning and budgeting processes that are accountable, measurable, and aligned with service performance. In practice, BLUD planning is still constrained by fragmented applications (hospital information system/SIMRS, finance, human resources, e-office, and procurement), duplicate data entry, approval delays, and limited monitoring of process compliance. This study aims to analyze requirements and design a web-based BLUD planning information system using an Enterprise Application Integration (EAI) approach through middleware to improve cross-system interoperability, data consistency, and the timeliness of executive reporting. The study adopts the Design Science Research (DSR) framework, comprising problem identification, definition of solution objectives, artifact design and development, demonstration, evaluation, and communication/report writing. The proposed system includes a unit-based budget proposal module and item management, a role-based approval workflow (RBAC) with SLA tracking, a budget ceiling (pagu) master to benchmark proposals, audit trails and report exports, and an executive dashboard integrating budget perspectives, service indicators (e.g., bed occupancy rate/BOR and patient visits), and process compliance. It also provides an integration design via middleware (ESB/message broker) supported by a canonical data model (CDM) and traceable logging (trace_id/correlation_id). Evaluation using black-box testing and API contract testing indicates that the main planning workflow operates as intended and the integration interfaces are consistently defined, providing a foundation for staged implementation and further performance evaluation.

This study aims to find out how Instagram is used by the Demak Regency Trade, Cooperatives, Small and Medium Enterprises Office as a source of information for employees. The research uses a qualitative method with a case study approach conducted from 1–30 August 2025. Data was obtained through interviews, observations, and documentation of the agency's Instagram account. The results of the study show that Instagram is used as a means of publishing official activities and information, but it is not optimal due to limited human resources, a long upload process, and monotonous content. Based on the theory of Uses and Gratifications and Media Richness Theory, the effectiveness of digital communication requires the ability to present interesting and relevant information so that the message conveyed can meet the needs of internal audiences. Other findings show that some employees have not made Instagram the main source of information due to a lack of content updates and a lack of visual variation. Therefore, it is recommended that social media management be carried out more professionally through improving admin competence, content calendar planning, and better internal coordination to ensure the consistency and quality of published information. Thus, Instagram can function more optimally as an official communication medium.

This study investigates the impact of green accounting practices on corporate environmental performance, with a focus on manufacturing firms in Indonesia. Green accounting, which involves the identification, measurement, and reporting of environmental costs, is increasingly recognized as a strategic tool for enhancing corporate accountability and sustainability. However, in developing countries, its implementation remains limited and fragmented. Using a qualitative approach, this research explores how green accounting mechanisms are integrated into corporate decision-making processes and how they influence key environmental performance indicators such as energy efficiency and waste reduction. Data were collected through semi structured interviews with environmental and finance managers from five companies actively participating in the PROPER environmental rating program. Thematic analysis revealed that firms with advanced environmental accounting practices achieved higher energy savings and waste reduction outcomes, as well as superior PROPER ratings. These improvements are directly linked to the strategic use of environmental data in operational planning and investment decisions. Nonetheless, challenges such as the lack of technical guidelines, insufficient human resources, and the absence of standardized frameworks remain significant barriers to broader adoption. The study contributes to the growing literature on sustainability accounting in emerging economies and offers practical implications for policymakers and corporate practitioners seeking to institutionalize green accounting as part of sustainable business governance.

Civil engineering infrastructure development plays a vital role in driving economic progress and enhancing the quality of life within communities. The success of infrastructure projects depends not only on budgetary and technological factors but also on the quality of human resources (HR) involved in every project phase, from planning to maintenance. This literature review highlights that skilled and competent HR is a critical factor in achieving project success, particularly amidst increasing complexity and the challenges posed by globalization. Key issues faced by the sector include a shortage of skilled labor, high turnover rates, and a misalignment between educational outcomes and the skills required in the field. Additionally, technological advancements, such as the adoption of Building Information Modeling (BIM) and Artificial Intelligence (AI), demand continuous skill enhancement to adapt to the growing automation of industry processes. Effective HR management—encompassing ongoing education, fair incentive systems, and the integration of technology into HR practices—is essential for boosting productivity and mitigating risks during project execution. A comprehensive approach, including a structured HR management system, is required to ensure the sustainability and quality of infrastructure development. This study aims to provide an in-depth understanding of the critical role of HR management in the civil engineering sector and proposes practical recommendations for improving HR quality to meet the evolving demands of the construction industry.  

Early Childhood Education (PAUD) plays a fundamental role in shaping children's character, moral values, and intellectual potential from an early age. However, many PAUD institutions in Indonesia still face serious challenges in management, where attention is focused more on operational sustainability than on improving educational quality. This study aims to describe the actual condition of PAUD institutions, analyze the causes of weak management, and identify the impact of operational orientation on educational quality. The method used is a literature study through analysis of various sources such as books, scientific journals, research reports, and government policies related to PAUD implementation. The results of the study indicate that weak management is caused by limited human resources, low managerial competence, minimal funding, weak planning, and a lack of supervision and community support. The impact is seen in the decline in educational quality and low public trust in PAUD institutions. Therefore, it is necessary to strengthen quality-based management that emphasizes improving educator competence, community involvement, effective management of infrastructure, utilization of educational technology, and implementation of continuous evaluation. Professional and adaptive PAUD management is key to realizing superior, high-quality institutions that are relevant to the developmental needs of early childhood in the modern era.

This study aims to formulate an information technology development strategy for CV. Situsindo Prima using the VRIO (Value, Rarity, Imitability, Organization) and SWOT (Strengths, Weaknesses, Opportunities, Threats) approaches. CV. Situsindo Prima is a company engaged in Software Development and IT Consulting, focusing on providing technological solutions for both public and private sectors in Purwokerto, Indonesia. The research employs a qualitative descriptive approach by utilizing secondary data obtained from the company profile, literature reviews, and previous studies relevant to strategic information systems management. The results indicate that the company possesses several competitive advantages derived from its competent human resources, strong project reputation, and well-established relationships with public institutions. The VRIO analysis reveals that these resources have significant strategic value and potential for sustainable competitive advantage if supported by an effective organizational system. The SWOT analysis further identifies that internal strengths can be leveraged to capture external opportunities, such as the increasing demand for digital transformation and government support for technological innovation. The formulated strategies include developing a knowledge management system, implementing Service Level Agreements (SLA) for after-sales services, innovating products based on cloud computing and Internet of Things (IoT), and enhancing human resource capabilities through training and certification programs. In conclusion, this research successfully achieved its objectives by producing a comprehensive and applicable IT development strategy for CV. Situsindo Prima. The findings are expected to serve as a reference for strategic planning and strengthening competitive advantage within the digital transformation era.

The quality of service at community health centers is still often complained about by the public. Several studies show that the quality of health services at community health centers is closely related to the availability of quality health workers. The aim of the research is to determine various health human resource problems that arise in community health centers which can affect the quality of community health center services, and efforts to overcome various problems related to Human Resources management so that the quality of services at community health centers can be improved. The approach used is a descriptive analysis method. Data obtained from various literature is processed and analyzed qualitatively according to the problems and objectives that have been set. The results obtained show that there are Human Resource problems at the community health center which affect the quality of service, namely the lack of integration of the planning system and procedures for the distribution of health workers; lack of capacity of Human Resources planning units at all levels in the distribution of health workers; lack of good communication so that there are differences in understanding, information and knowledge about the distribution of health workers between planning units and health service providers; lack of support from regional government, planning that is not integrated at various levels of administration in regional government as well as lack of implementation and budgeting of training for health workers at community health centers

This abstract summarizes the innovation in land administration services through the implementation of Electronic Land Rights Certificates (e-Certificates) by the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN). The policy responds to persistent challenges in conventional land certificate services, including lengthy bureaucratic procedures, limited transparency, and risks of document duplication and forgery. The study focuses on the implementation of e-Certificate services at the Surabaya City Land Office II, aiming to analyze the effectiveness of the innovation, supporting and inhibiting factors, and its impact on public service quality. A descriptive qualitative approach is employed, utilizing Rogers’ Diffusion of Innovation theory (1971) with five key indicators: relative advantage, compatibility, complexity, trialability, and observability. Data collection methods include document analysis, in-depth interviews, and field observation. Findings indicate that the e-Certificate provides significant benefits, such as time efficiency, enhanced data security, and improved transparency. The innovation also aligns with national priorities for digital transformation and bureaucratic reform. However, notable complexity persists due to limited digital literacy among the public and adaptation challenges faced by employees. Limited-scope pilot implementation supports iterative system improvements, while observable outcomes include accelerated services and increased public trust. Key enabling factors consist of strong national policy support, advanced digital infrastructure in Surabaya, and organizational commitment. Conversely, constraints include limited human resources, resistance to organizational change, and data security concerns. Overall, the e-Certificate innovation at the Surabaya City Land Office II has generated new public value through faster, more efficient, and accountable services, establishing a model for advancing digital transformation in land administration across Indonesia.

The implementation of Good Corporate Governance principles plays a crucial role in ensuring that transparency, accountability, and sustainability are able to optimally support village economic development. The purpose of this study is to analyze in depth the implementation of Good Corporate Governance principles, including transparency and participatory, in the Wija Sari Village-Owned Enterprise in Samsam Village. This study uses a qualitative case study with an interpretive paradigm as the umbrella and research method. Qualitative observation data used include observation, interviews, and documentation using four key informants and validators. The Wija Sari Village-Owned Enterprise in Samsam Village, was chosen as the research site. The results of the study indicate that transparency and participatory characteristics can be implemented in accordance with applicable rules and procedures at the planning, implementation, and accountability in the management of the Village-Owned Enterprise, whose funding sources are transferred through village funds. Although several obstacles were found in the management process, such as limited competent human resources and balanced with digitalization to support real-time data transparency. This research is expected to be a reference for other Village-Owned Enterprises or similar institutions in optimizing the principles of Good Corporate Governance for the welfare of village communities in accordance with their objectives.

Village-Owned Enterprises are pivotal in driving village development through sustainable management of local resources. This study analyzes the management of Unggul Bahtera BUMDes in Babakan Village, Banyumas Regency, focusing on planning, organizing, implementation, and evaluation, as well as the factors that support and hinder its progress. Employing a descriptive qualitative approach, data were gathered through interviews, observations, and documentation. The findings reveal that while BUMDes Unggul Bahtera has demonstrated effective planning and implementation, marked by participatory strategies and strong institutional coordination, it faces challenges in evaluation, particularly in enhancing supervision and reporting mechanisms. Key supporting factors include strong village government backing and active community participation, whereas limitations in human resources and business capital pose significant challenges. This research provides valuable insights into the management of BUMDes and highlights the importance of addressing evaluation gaps to ensure long-term sustainability. The findings are expected to serve as a reference for other villages in managing BUMDes more professionally and sustainably, promoting inclusive economic development. By identifying best practices and areas for improvement, this study contributes to enhancing the role of BUMDes in fostering rural economic growth and community empowerment. Ultimately, it offers practical recommendations for policymakers and practitioners seeking to optimize BUMDes performance.

This research seeks to examine the approach to managing civil servant training to enhance public service efficiency at the Regional Civil Service Agency (BKD) of Pasuruan City. This research is rooted in the bureaucratic difficulties encountered by local governments, especially the disparity between organizational demands and the presence of qualified staff. This situation results in delays in service, reduced productivity, and ineffective management of human resources. The study utilizes a qualitative descriptive method, gathering data via comprehensive interviews, firsthand observations, and analysis of policy documents. The results indicate that the state civil servants formation management approach at BKD Pasuruan emphasizes three main elements: workforce planning based on competencies, employee redistribution according to performance, and strengthening evaluation systems oriented towards results. These tactics have enhanced bureaucratic effectiveness and expedited public service operations. The research additionally reveals that effective execution relies on adaptive leadership, a cooperative work environment, and a dedication to service innovation. In summary, an effectively designed, flexible, and results-oriented state civil servants formation management approach can act as a template for enhancing local administrative capabilities to deliver efficient, professional, and enduring public services.

This community service activity aims to improve the competence of parents and managers of children with special needs resources in providing education effectively and sustainably. This training was motivated by the still low understanding of institutional managers regarding school resource management, especially in the aspects of planning, utilization, and evaluation of human resources and infrastructure. The activity was carried out on Sunday, October 19, 2025, through the stages of opening, delivery of materials, interactive discussion sessions, filling out questionnaires, and closing. The implementation method involved a participatory approach so that participants could play an active role in the learning process. The implementation of the community service took place in a special room of the Lazama institution. It was attended by approximately 20 participants consisting of special needs school management and parents. The results of the activity showed that participants experienced significant improvements in their understanding of concepts and practical skills in school resource management. Ninety-two percent of participants stated that the training material was highly relevant, 88% stated that their understanding improved, and 85% stated that they were ready to implement the strategies they had learned. The training also encouraged the formation of an internal resource management team at the KAZAMA Institute as a follow-up to the program. This activity not only increased the individual capacity of participants but also strengthened sustainable institutional governance. This community service activity successfully raised new awareness about the importance of collaborative, adaptive, and sustainability-oriented educational resource management, particularly in schools serving children with special needs.

The implementation of risk management is an important method that is carried out in order to identify risk factors that may arise during the implementation of the project. However, the implementation of risk management still faces some obstacles in its implementation. Therefore, this study aims to analyze the barriers to the implementation of risk management in construction projects in Surabaya. A total of 80 respondents filled out questionnaires from construction service providers including contractors and consultants. Respondents involved include professional experts such as Project Managers, Site engineers, Site managers, implementers, estimators, General Managers and Company Directors. Data processing using fuzzy AHP method as a data processing tool and decision making. The results of the study revealed that the main factors that can hinder the implementation of cost risk management are inaccurate cost estimates (Y4) with the highest weight of 0.433, lack of quality Control (Qc) supervision criteria (Y5) is ranked second with a weight of 0.288, poor coordination between stakeholders (owner,contractor and consultant) (Y1) is ranked third with a weight of 0.274, lack of risk management training (Y3) is ranked fourth with a weight of 0.005, and some, old age) (Y2), the work can not be done according to the work drawings (Y6), limited skilled human resources (Y7), materials not according to specifications (Y8), improper initial cost estimation (Y9), late progressive payment from the owner (Y10) ranked fifth jointly because it has an equivalent weight value of 0.These findings conclude that accurate cost estimation (Y4) is very important in construction projects because it becomes the main basis in budget planning, decision making, and risk management.

This study aims to describe the management of the Tahfidz class program in improving students’ memorization quality at MTs Sabilul Muttaqin Pungging and to identify the supporting and inhibiting factors. The research focuses on three main aspects: (1) the implementation of the Tahfidz program, (2) the improvement of students’ memorization quality, and (3) the factors influencing the program. This study employed a qualitative approach with a descriptive method. Data were collected through direct observation of the program implementation, in-depth interviews with teachers and students, and analysis of related documents. The results show that the management of the Tahfidz class program at MTs Sabilul Muttaqin Pungging follows good program management principles through planning, implementation, and evaluation stages. The program has positively impacted students’ ability and interest in memorizing the Qur’an. Students demonstrated significant improvement in memorization accuracy and fluency, with fewer errors recorded by teachers. Supporting factors include qualified human resources, a conducive peer environment, and special Tahfidz classrooms, while inhibiting factors involve limited time, variation among teachers receiving memorization submissions, and the absence of a written curriculum.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, yet their failure rate remains high due to weak business planning and the absence of systematic feasibility studies. University business incubator laboratories are expected to assist prospective entrepreneurs in conducting comprehensive feasibility analyses, but evaluations are often performed manually and subjectively. This study aims to design a Business Feasibility Information System to support business incubator laboratories in achieving more objective, efficient, and documented assessments. The research employs a Research and Development (R&D) approach using the System Development Life Cycle (SDLC) model, encompassing stages of requirement analysis, system design, and conceptual validation. The system is designed to evaluate four key aspects of business feasibility: market, production, human resources, and finance. The result is a conceptual system prototype that integrates all aspects into a unified assessment framework. The findings indicate that the proposed system enhances the effectiveness of incubator laboratories in evaluating and assisting tenants objectively while fostering digital entrepreneurship literacy. The study implies that information technology integration is essential for strengthening MSME sustainability and decision-making in Indonesia.

This study aims to measure the level of community satisfaction with the Corporate Social and Environmental Responsibility (TJSL) program of PLN IP UBP Jeranjang entitled “SENTRAL: National People’s Weaving Economy Center of Lombok.” The research employs an exploratory survey method using a Likert scale questionnaire (1–4), referring to the Permen PAN RB No. 14 of 2017 concerning Guidelines for Community Satisfaction Surveys on Public Service Delivery. The exploratory survey was chosen to capture respondents’ perspectives on aspects of program planning, human resources/officers/facilitators, implementation, and evaluation. The result of the Community Satisfaction Index (IKM) for the SENTRAL program was 3.22, or a converted IKM value of 80.38, categorized as grade B (Good). The highest scores, in order, were achieved in planning (3.40), evaluation (3.30), implementation (3.10), and human resources (3.06). These findings provide recommendations for PLN IP UBP Jeranjang to further improve the quality of its TJSL program to better meet community expectations. This research is also expected to offer insights for future studies on community satisfaction with TJSL programs.

Gender mainstreaming (PUG) is a development strategy that integrates gender equality as a key principle in planning and budgeting. The city of Semarang has adopted this approach in various policy documents; however, its implementation still faces significant challenges. This study aims to evaluate the achievement of the seven prerequisites for PUG according to the guidelines from the Ministry of PPPA, including commitment, policies, institutional frameworks, resources, sex-disaggregated data, gender analysis tools (GAP and GBS), and community participation. The research utilizes a descriptive qualitative approach, employing in-depth interviews, document studies, and questionnaires. Key informants include local government organizations (OPDs) and civil society representatives. Data analysis is carried out using Miles & Huberman's interactive model with thematic analysis. The findings show that normative prerequisites such as policies and institutional frameworks are in place, but implementation remains weak, particularly in the use of sex-disaggregated data and the application of GAP-GBS. Supporting factors for success include leadership commitment from specific OPDs and the existence of cross-sector coordination forums, while the main obstacles are limited human resource capacity and insufficient gender-responsive budget allocation. This study reinforces the relevance of policy implementation theory in bridging the gap between normative frameworks and operational practices. Recommendations include ongoing training, mainstreaming sex-disaggregated data, and technical regulations that all OPDs must follow to enhance the effectiveness of PUG.