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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.

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.  

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.

This study aims to analyze the implementation of information technology in improving the quality of public services. The research method used is library research by collecting and analyzing various scientific sources, such as journals, books, research articles, and government documents related to information technology and public services. The results show that the implementation of information technology through online service systems, official websites, and administrative information systems is able to improve the effectiveness, efficiency, transparency, and accessibility of public services. Information technology also helps accelerate administrative processes, reduce data management errors, increase employee productivity, and strengthen communication between the government and the community. In addition, the implementation of information technology supports the realization of e-government and good governance through increased accountability and information transparency. However, the implementation of information technology still faces several challenges, such as limited human resources, inadequate technological infrastructure, unstable internet connections, and the low ability of some communities to use digital services. Therefore, it is necessary to improve employee competencies, develop technological infrastructure, and conduct public socialization to optimize the implementation of information technology in public services. Overall, information technology has proven to be a strategic solution in creating modern, effective, efficient, transparent, and community-oriented public services.

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 aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

Raining on the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) for the management of Village-Owned Enterprises (BUMDes) is one of the community service programs aimed at improving the ability of BUMDes administrators in preparing financial statements in accordance with applicable accounting standards. In this activity, SAK EMKM serves as a guideline in preparing more transparent and accountable financial reports. This program is expected to provide a positive impact on village financial management while strengthening the performance of BUMDes in carrying out its role as a driver of the village economy. The activity was implemented through a practical approach involving BUMDes administrators directly. The training was complemented with simulations and case studies to help participants better understand the process of preparing financial statements based on SAK EMKM. In addition, this training also aimed to increase the awareness of BUMDes administrators regarding the importance of accountability and transparency in financial management as part of efforts to achieve good village governance.

The completeness of nursing care documentation serves as a primary indicator of hospital service quality and remains a critical component of patient safety, clinical communication, and legal accountability. Despite its importance, empirical evidence from various healthcare facilities indicates that nursing records are frequently suboptimal, incomplete, or inconsistent. This study aims to analyze the complex interrelationships between burnout and coaching on the completeness of nursing care documentation, specifically examining the role of nursing competence as a mediating (intervening) variable at the Dr. Chasbullah Abdulmadjid General Hospital in Bekasi City. Utilizing a quantitative research framework with a cross-sectional design, this study sampled practicing nurses stationed across inpatient and intensive care units. Primary data were gathered through a validated, structured questionnaire designed to measure psychological burnout, the frequency of clinical coaching, perceived professional competence, and the objective completeness of documentation. The data were subjected to rigorous analysis using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the hypothesized pathways within the conceptual model. The results demonstrated that burnout exerts a significant negative influence on both nursing competence and the quality of documentation, suggesting that emotional exhaustion hinders professional performance. Conversely, systematic coaching was found to have a significant positive impact, directly improving both competence levels and documentation adherence. Critically, the analysis confirmed that nursing competence acts as a vital intervening variable; it effectively mediates and strengthens the influence of both burnout reduction and coaching interventions on the overall completeness of nursing care records. This study concludes that proactive burnout management and the institutionalization of structured coaching programs are essential strategic priorities. By addressing these factors, hospital management can enhance individual nurse competence, thereby ensuring high-quality, comprehensive nursing documentation that supports patient safety and institutional integrity.

This study aims to examine the role of information technology (IT) professional ethics as a preventive instrument in facing the escalation of cyber crime in Indonesia. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, 17 selected scientific literature from the 2020-2026 period were analyzed comprehensively. The results of the study indicate that dominant operating modes such as ransomware on national infrastructure and mass data breaches in the banking and health sectors are rooted in the neglect of integrity and accountability principles. The discussion in this study confirms that the application of professional ethics based on the PAPA (Privacy, Accuracy, Property, Accessibility) framework is able to suppress the risk of internal threats and strengthen digital defense. The conclusion of the study shows that the synergy between the 2024 ITE Law regulations and the internalization of the professional code of ethics is the main key to data sovereignty in the digital era. The practical implications of this research recommend strengthening the ethics curriculum in IT higher education and ethical compliance audits in the public sector.

This study aims to examine the role of the Merah Putih Village Cooperative (KDMP) in strengthening the village economy, using the lens of good governance and social capital. This study uses a qualitative method with a library research approach, referring to academic journals, books, and government policy documents as sources of information. The research shows that KDMP plays a significant role in improving the welfare of village communities by strengthening productive businesses, expanding access to capital, creating job opportunities, and developing local economic potential. The application of good governance principles such as transparency, accountability, and community participation is a crucial factor in the successful management of the cooperative. In addition, social capital such as mutual assistance, trust, and community collaboration also contribute to the sustainability of the village cooperative. However, the implementation of KDMP still has a number of challenges, including a shortage of human resources, limited cooperative management, and low digital literacy. Therefore, government support and capacity building of cooperative managers are crucial for KDMP to function as a tool for sustainable village economic development

This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests that corporations with higher sustainability transparency tend to exhibit better tax compliance and avoid aggressive tax avoidance schemes. Grounded in stakeholder and legitimacy theories, these findings underscore that ethical ESG adoption strengthens public accountability and enhances the integrity of corporate governance within the Indonesian capital market.

This study examines the implementation of Islamic business ethics in e-commerce transactions, with a specific focus on the Shopee platform. The research is motivated by the increasing growth of digital commerce accompanied by various ethical issues such as product misrepresentation, lack of transparency, and weak accountability of sellers. The objective of this study is to analyze how ethical principles, including honesty, fairness, and responsibility, are applied in online transactions. This research employs a qualitative approach using a systematic literature review method by analyzing 20 relevant scholarly articles published between 2020 and 2026. The findings reveal that although the platform provides adequate transactional systems, ethical violations are still prevalent, primarily due to information asymmetry between sellers and consumers. Trust emerges as the most influential factor in purchasing decisions, while perceived risk and security play supporting roles in shaping consumer behavior. Additionally, economic incentives such as promotions often override ethical considerations in influencing consumer decisions. The study implies that strengthening ethical enforcement, enhancing platform supervision, and improving consumer digital literacy are essential to ensure a sustainable and trustworthy e-commerce ecosystem.

This research examines digital charity practices within Christian media communication on YouTube, focusing on two distinct donation formats: marapthon live stream donations (e.g., 24‑hour fundraising events) and sermon‑based donations (offerings collected during or after online worship services). Despite the rapid growth of faith‑based online giving, a critical problem remains: the absence of an integrated system that aligns these two donation models with Christian values of transparency, accountability, and community stewardship. Existing platforms often treat live marapthon and sermon donations separately, leading to fragmented donor experiences and inefficient fund utilization. Therefore, this study aims to develop a conceptual framework for an integrated digital charity system by comparatively analyzing media communication strategies in both donation contexts. The proposed method is a netnographic comparative analysis, involving systematic observation of YouTube comments, chat logs, and video descriptions from 10 Christian channels (5 marapthon‑focused, 5 sermon‑focused) over six months, supplemented by semi‑structured interviews with content creators and donors. The main findings reveal that marapthon donations emphasize urgency and real‑time social proof, while sermon donations rely on theological framing and pastoral trust. The synthesis proposes a hybrid system architecture incorporating real‑time donation tracking, automated acknowledgment, and weekly theological reflection modules. In conclusion, integrating both models into a single development framework enhances donor engagement and aligns digital charity with Christian communication ethics, offering practical guidelines for church‑based YouTubers and platform developers.

Although Indonesia has integrated SDG 6 goals into national development planning, access to safe drinking water and sanitation remains a challenge in rural areas, particularly due to suboptimal policy implementation at the local level. The PAMSIMAS program is a government policy designed to improve access to clean water and sanitation services thru a community empowerment approach. This research aims to analyze the implementation of the PAMSIMAS program policy in supporting the achievement of SDG 6 in Mentaras Village, Dukun District, Gresik Regency. The research approach is descriptive qualitative with data collection thru observation, interviews, and documentation. The analysis was conducted using George C. Edwards III's policy implementation model, which includes communication, resources, executor disposition, and bureaucratic structure. The research results show that the program implementation has achieved significant progress, marked by an increase in the number of households accessing clean water, affordable service costs, and community-based management thru BP-SPAMS and BUMDes that reflect the principle of accountability. However, the implementation of the program still faces challenges such as limited service coverage, an imbalance in the facilitator-to-beneficiary ratio, and coordination obstacles among implementing stakeholders. Therefore, strengthening the dimensions of communication, resources, and institutional coordination is necessary to enhance the effectiveness of program implementation and support the achievement of SDG 6 targets by 2030.

Industrial waste management is an essential part of environmental protection and management efforts in Indonesia. Industrial development contributes positively to economic growth, but it also creates risks of environmental pollution when waste is not managed properly and in accordance with legal regulations. This study aims to analyze legal regulations concerning industrial waste management in Indonesia, evaluate the compliance level of PT Selatan Jadi Jaya with applicable laws and regulations, and examine law enforcement efforts and accountability mechanisms for violations affecting the environment. The research applies an empirical normative method using statutory and field approaches. Data were collected through literature studies of legislation, scientific journals, and legal doctrines, supported by observations and interviews with related parties. The findings show that industrial waste management has been comprehensively regulated under Law Number 32 of 2009 and Government Regulation Number 22 of 2021. However, implementation still encounters obstacles such as weak supervision, limited legal awareness among business actors, and economic considerations affecting corporate compliance. PT Selatan Jadi Jaya has fulfilled several administrative obligations but still requires improvement in substantive waste management practices. Effective supervision, consistent law enforcement, and stronger corporate commitment to sustainability and environmental responsibility are therefore necessary to achieve optimal environmental protection.

this study aims to evaluate the impact of capacity building for village officials in Anjir Seberang Pasar I Village on the effectiveness of village administrative and financial management following the implementation of Law No. 6 of 2014. The primary focus of the study is to measure changes in the competencies of village officials before and after the implementation of technical guidance, as well as the use of the Village Financial System (Siskeudes) application and Internet Banking Business. The research method used is qualitative with a case study approach, in which data collection was conducted through observation, interviews, and the completion of pre-test and post-test questionnaires by respondents consisting of the Village Secretary, Kaur, and Kasi. The results of the study indicate a significant increase in three key variables: perceived usefulness, perceived ease of use, and attitude toward using. Quantitatively, the average validation score from respondents reached 4.53 (on a 5.0 scale), which falls into the “Agree” category regarding the system’s effectiveness. Based on data analysis, the success rate of capacity building for village officials was recorded at 29.23%, with a final understanding rate reaching 91.33%. These findings indicate that practice-oriented and participatory training is capable of improving the technical skills and accountability of village officials in managing digital-based government administration. The integration of Siskeudes and digital banking has proven to have a positive impact on a safer and more transparent payroll system at the village level.

This study aims to examine the concept of crisis response in the Qur'an and its relevance to medical triage practices in contemporary healthcare settings. The method used is a qualitative approach with thematic interpretation (maudhu’i) of Qur’anic verses related to saving lives, emergency conditions (darurah), justice, responsibility, and human limitations. The analysis focuses on how Qur’anic ethical principles can provide guidance in situations where medical resources are limited and difficult decisions must be made. The results show that the Qur'an offers an ethical framework that emphasizes the priority of saving human life, flexibility in emergencies, justice in decision-making, proportional consideration of benefit and harm, and recognition of human limitations in determining outcomes. These principles are closely aligned with the values of modern medical bioethics, namely beneficence, non-maleficence, autonomy, and justice. Therefore, the Qur'anic perspective can serve as an integrative ethical foundation for medical triage practices, not only in terms of professional and interpersonal responsibility, but also as part of spiritual accountability before God. This research contributes to the development of interdisciplinary studies between Qur'anic studies, Islamic ethics, and medical bioethics.    

This study aims to examine the concept of crisis response in the Qur'an and its relevance to medical triage practices in contemporary healthcare settings. The method used is a qualitative approach with thematic interpretation (maudhu’i) of Qur’anic verses related to saving lives, emergency conditions (darurah), justice, responsibility, and human limitations. The analysis focuses on how Qur’anic ethical principles can provide guidance in situations where medical resources are limited and difficult decisions must be made. The results show that the Qur'an offers an ethical framework that emphasizes the priority of saving human life, flexibility in emergencies, justice in decision-making, proportional consideration of benefit and harm, and recognition of human limitations in determining outcomes. These principles are closely aligned with the values of modern medical bioethics, namely beneficence, non-maleficence, autonomy, and justice. Therefore, the Qur'anic perspective can serve as an integrative ethical foundation for medical triage practices, not only in terms of professional and interpersonal responsibility, but also as part of spiritual accountability before God. This research contributes to the development of interdisciplinary studies between Qur'anic studies, Islamic ethics, and medical bioethics.