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Penelitian ini bertujuan menganalisis pengaruh Good Corporate Governance (GCG), Financial Risk, dan Capital terhadap Opini Audit, dengan Earning sebagai variabel intervening dan Reputasi Kantor Akuntan Publik (KAP) sebagai variabel moderasi, pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif kausal dengan data panel dari 15 bank yang dipilih secara purposive sampling, sehingga diperoleh 75 observasi bank-tahun. GCG diproksikan dengan jumlah Dewan Direksi dan Komite Audit; Financial Risk diproksikan dengan Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR); Capital diproksikan dengan Debt to Equity Ratio (DER) dan Debt to Asset Ratio (DAR); Earning diproksikan dengan Return on Assets (ROA) dan Return on Equity (ROE); dan Opini Audit diukur dengan skor 1–5 berdasarkan jumlah catatan tambahan auditor. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) berbantuan SmartPLS dengan konstruk formatif dan prosedur bootstrapping 5.000 resample. Hasil penelitian menunjukkan Financial Risk dan Capital berpengaruh negatif signifikan terhadap Earning, sedangkan GCG tidak berpengaruh signifikan. GCG dan Capital berpengaruh signifikan meskipun dengan arah negatif terhadap Opini Audit, sementara Financial Risk dan Earning tidak berpengaruh signifikan. Earning tidak terbukti memediasi pengaruh variabel eksogen terhadap Opini Audit, dan Reputasi KAP tidak terbukti memoderasi hubungan Earning-Opini Audit, meskipun berpengaruh positif secara langsung terhadap Opini Audit. Temuan ini mengindikasikan bahwa pada industri perbankan yang sangat teregulasi, opini audit lebih ditentukan oleh kewajaran penyajian laporan keuangan dan kredibilitas auditor dibandingkan kinerja profitabilitas semata.

This study aims to analyze the development of human resources in relation to the assessment center for Civil Servants (PNS) at the Karas District Office, Fakfak Regency. The objectives of this study are to determine the effect of human resource development on the assessment center, and to identify the human resource development variables that most dominantly influence the PNS assessment center. This research uses a qualitative approach with data collection methods including interviews, observations, questionnaires, surveys, and experiments. The data were analyzed qualitatively and quantitatively to explain the relationship between human resource development and the assessment center. The qualitative analysis results show that PNS at the Department of Mining and Energy, Fakfak Regency, who hold Echelon IV/a structural positions, number 15 people (0.71%), while PNS with the rank of Pembina Level I/IV/b number 5 people (0.24%). Based on gender, the majority of PNS are male (15 people or 0.71%) who have participated in human resource development through career development. PNS with a Bachelor's degree (S-1) number 11 people (0.52%), and those aged 41-50 years and over 50 years number 12 people (0.57%).

The rapid development of digital technology has increased the risk of song copyright infringement, thereby requiring effective and adaptive law enforcement mechanisms. Song copyright, as part of intellectual property rights, is protected under Law Number 28 of 2014 on Copyright, with certain infringements classified as complaint-based criminal offenses. This study aims to analyze the handling of criminal cases of song copyright infringement by Civil Servant Investigators at the Regional Office of the Ministry of Law in West Java and to evaluate the effectiveness of their enforcement practices. The research employs a normative-empirical method with a descriptive-analytical approach, combining statutory analysis with empirical data obtained through interviews and field observations. The findings reveal that case handling is conducted through structured stages, including complaint submission, preliminary examination, mediation, and follow-up actions. Mediation constitutes the primary mechanism for dispute resolution, reflecting the application of the ultimum remedium principle and a restorative justice approach. Although the procedural framework has been implemented in accordance with applicable regulations, enforcement effectiveness remains constrained by limited human resources, budgetary limitations, insufficient technical capacity, low public legal awareness, and inadequate inter-agency coordination. These results underscore the importance of strengthening institutional capacity and enhancing enforcement effectiveness to ensure sustainable protection of song copyright.

This research aims to design and build a client service website and pre-registration of cases at the KOFIPINDO Law Office as a solution to administrative problems that are still carried out manually. The system is developed using the waterfall method through the stages of needs analysis, system design, coding, testing, and maintenance. The website that was built provides features for account registration, filling in case data, uploading supporting documents, and verification by the admin so that the file is ready to be submitted to the e-Court system. In addition, the system is equipped with a case status monitoring dashboard, automatic notifications to clients, and submission history that can be accessed at any time. The results of the study show that this platform is able to improve service efficiency, minimize administrative errors, and speed up the pre-registration process of cases. The implementation of this system also helps to increase the transparency of communication between law firms and clients. Furthermore, the use of this website has the potential to reduce the administrative workload of staff, optimize the management of case data, and improve the accuracy of legal documentation. The system is also designed with the client's data security and privacy aspects in mind in accordance with the principles of digital information protection. Thus, this system can be an effective, structured, and integrated digital means to support the modernization of legal services at KOFIPINDO, improve service professionalism, and strengthen the competitiveness of law offices in the digital ecosystem.

This study discusses the implementation of the CEISA 4.0 System (Customs Excise Information System and Automation) in managing Manifest Inward and Outward data at PT. Surya Samudera Indah under the supervision of the Batam Customs Office. The research is motivated by the need for efficiency and accuracy in customs processes in the era of digitalization. The purpose of this study is to analyze the effectiveness of CEISA 4.0 in supporting customs supervision and services, as well as to identify the challenges encountered during its implementation. The research employs a qualitative descriptive method with a case study approach through observation, interviews, and documentation. The findings show that the implementation of CEISA 4.0 has had a positive impact on the speed and accuracy of manifest data reporting, particularly in document validation and tracking processes. However, several technical barriers such as network disruptions and system errors, as well as non-technical obstacles including limited human resource competence and lack of coordination between the company and customs authorities, were identified. The implications of this research highlight the need for system optimization through technological infrastructure improvement and human resource capacity enhancement to ensure CEISA 4.0 functions more effectively in supporting the smooth flow of national and international logistics.  

Digital transformation in public services represents a strategic shift in integrating information technology into governmental administrative systems to enhance service efficiency, transparency, and accountability. One prominent innovation in this effort is the adoption of electronic land certificates initiated by the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) as part of land service modernization. This policy is formally regulated under Ministerial Regulation No. 3 of 2023 concerning electronic documents in land registration. This study employs a descriptive qualitative approach to examine the implementation process, identify enabling and constraining factors, and assess the impact of electronic land certificates on the quality of land services. Data were obtained through interviews, field observations, and document analysis at the Tulungagung Regency Land Office and analyzed using the interactive model proposed by Miles and Huberman. The findings indicate that electronic land certificates contribute significantly to improving service efficiency, administrative speed, and data security. Nonetheless, several challenges persist, including inadequate network infrastructure in rural areas, limited public digital literacy, and insufficient information technology personnel. Despite these constraints, the initiative has been positively received and reflects the local government’s commitment to advancing digital governance and good governance principles. The effectiveness of this transformation largely depends on institutional readiness, technological support, and community engagement.

This study aims to examine the effect of the board of directors, audit committee, and public accounting firm size on corporate financial performance. The population consists of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange and not delisted during the 2019–2023 period. The sampling technique used was purposive sampling, resulting in 33 companies selected as research samples. This research employs a quantitative approach using secondary data obtained from company financial reports published by the Indonesia Stock Exchange and official corporate websites. Data analysis was conducted using SPSS (Statistical Package for Social Science) version 25, applying multiple linear regression analysis to examine the relationships among the research variables. The results indicate that the board of directors and audit committee do not have a significant effect on financial performance. In contrast, the size of the public accounting firm has a positive effect on financial performance. These findings suggest that the quality and reputation of external auditors play an important role in enhancing corporate financial performance.  

This study aims to analyze the influence of leadership style and work motivation on employee loyalty at the Bungku Pesisir District Office, Morowali Regency. The study used a quantitative approach by distributing questionnaires to 40 employees as respondents. The research instrument consisted of 36 statement items with the variables of leadership style (X1), work motivation (X2), and employee loyalty (Y). The data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression analysis. The results of the descriptive analysis showed that leadership style and work motivation were in the high category, while employee loyalty was also classified as very good. Normality, multicollinearity, and heteroscedasticity tests showed that the regression model met the requirements of the analysis. The results of multiple linear regression showed that leadership style and work motivation had a positive and significant effect on employee loyalty, both partially and simultaneously. A determination coefficient (R²) of 0.725 showed that 73% of employee loyalty variations were influenced by these two independent variables, while the other 27% were influenced by other factors outside the study. Thus, this study concludes that improving effective leadership style and strong work motivation play an important role in strengthening employee loyalty in the Bungku Pesisir District Office. The results of this study imply that organizations need to improve the quality of leadership and create a work environment that can motivate employees optimally.

Tax extensification through the Policy of Integrating the Population Identification Number into the Taxpayer Identification Number is a new breakthrough of the Directorate General of Taxes which comes from the many public complaints about the number of government identity numbers that need to be owned, therefore the Single Identification Number (SIN) will be implemented between the Population Identification Number and the Taxpayer Identification Number. This research was conducted to find out how the Tax Extensification of the Population Identification Number Policy becomes a Taxpayer Identification Number in order to increase compliance of individual taxpayers at the West Bekasi Pratama Tax Service Office in 2022. This research method uses a qualitative descriptive method. The results of this study indicate that the implementation of Extensification on the existence of the Population Identification Number policy into a Taxpayer Identification Number has been able to increase the number and compliance of taxpayers. However, there are still obstacles in the form of many taxpayers who feel complicated by the matching process due to differences in data in the Population Identification Number and in the Taxpayer Identification Number which affects the initial process in the form of matching has not been fully achieved, and there is still a lack of tax education owned by taxpayers. And some of the ways that can be done to help Extensification of this policy is to conduct intensive and equitable socialization and counseling by utilizing technology and social media so that the education and information conveyed can be received by taxpayers.

Digital transformation in the management of state property is a necessary step towards achieving transparent and accountable governance. The Minstry of Finance, through the Directorate General of State Assets, has developed the State Asset Management Information System Version 2 application as a means of digital based management, but its implementation still faces challenges related to interest in its use by work unit operators. This study aims to evaluate the impact of intentions, attitudes, and subjective norms on interest in using the SIMAN V2 application at the Surabaya State Assets and Auction Service Office using the Theory of Reasoned Action (TRA) approach. Using a quantitative design through a survey, this study was conducted at the Surabaya KPKNL with subjects being SIMAN V2 application operators in work units in the working area. Data colection techniques used a questionnaire with a Likert scale. Data analysis was performed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS software. The results of the study indicate that intention, attitude, and subjective norms have a positive and significant effect on interest in using the SIMAN V2 application. This study shows that psychological and social factors play an important role in supporting technology adoption in the public sector. The conclusion emphasizes that increased interest in use can be achieved by strengthening individual intentions, forming positive attitudes, and providing workplace support. Increased socialization, ongoing technical training, and recommendations for further research institutional supportfrom agencies to optimize the use of the SIMAN V2 application.

The utilization of digital technology in government administration is a critical measure to improve employee performance and the efficiency of public services. However, the effectiveness of implementing this technology is highly determined by the degree to which employees accept the digital systems being used. This study aims to analyze the impact of digital technology acceptance on employee performance at the Mojoroto District Office in Kediri City. The research employs a quantitative method with an explanatory design. Information was obtained through a questionnaire survey distributed to all employees at the Mojoroto District Office, totaling 30 respondents, using total sampling techniques. Indicators of digital technology adoption were evaluated based on perceptions of benefits, operational ease, social pressure, and infrastructural support, while employee performance was assessed according to the quality of work output and responsibilities. Data analysis involved descriptive statistics, validity and reliability tests, and ordinal linear regression. The study findings indicate that digital technology acceptance has a positive and significant influence on employee performance. The coefficient of determination figure reveals that digital technology adoption can explain a large part of the fluctuations in employee performance, with the remaining variation influenced by variables outside the research model. These results imply that the greater the level of digital technology acceptance, the better the resulting employee performance. This study concludes that strengthening digital capabilities, technical guidance, and institutional support are key strategies for enhancing employee performance and public service quality at the district level.

Penelitian ini bertujuan untuk menganalisis pengaruh kedisiplinan dan kompetensi  baik secara langsung maupun tidak langsung melalui kualitas pelayanan pada pegawai Dukcapil Kabupaten Pekalongan. Populasi yang digunakan pada penelitian ini adalah pegawai yang bekerja di Dukcapil Kabupaten Pekalongan dengan jumlah 67 orang pegawai, teknik pengambilan sampel dengan menggunakan sampel jenuh, jumlah sampel yang digunakan sebanyak 67 responden. Sumber data yang digunakan data primer, dengan metode pengumpulan data kuesioner. Teknik analisis yang digunakan adalah analisis linier berganda. Hasil penelitian menunjukkan bahwa kedisiplinan berpengaruh positif dan signifikan terhadap kinerja pegawai, kompetensi berpengaruh positif dan signifikan terhadap kinerja pegawai. Kedisiplinan berpengaruh positif dan signifikan terhadap kualitas pelayanan, kompetensi berpengaruh positif dan signifikan kualitas pelayanan dan kualitas pelayanan berpengaruh positif dan signifikan terhadap kinerja. Hasil uji mediasi menunjukkan bahwa kualitas pelayanan dapat memediasi pengaruh kedisiplinan terhadap kinerja pegawai, dan kualitas pelayanan dapat memediasi pengaruh kompetensi terhadap kinerja pegawai.

This study aims to analyze the effect of workload on employee loyalty at the Class I TPI Immigration Office in Jambi, with performance allowance policies acting as a mediating variable. The research employed a quantitative approach involving 88 respondents selected from the total employee population. Data were collected through structured questionnaires and analyzed using statistical methods to examine both direct and indirect relationships among variables. The results indicate that employees generally perceive their workload as being at a moderate level; however, workload has a significant negative effect on employee loyalty. In contrast, performance allowance policies demonstrate a significant positive influence on loyalty. Furthermore, the findings reveal that performance allowance policies partially mediate the relationship between workload and employee loyalty, indicating their role in mitigating the negative impact of workload. These results suggest that effective performance allowance policies can enhance employee loyalty despite increasing workload demands. Therefore, organizations should balance workload management with fair and performance-based compensation policies to maintain employee loyalty.

This study analyzes the effectiveness of installed supervision (Waskat) by the Sub-district Head on the performance of employees at the Bukit Kapur District Office, Dumai City, in the midst of the demands of public service accountability. The background involves local bureaucratic challenges such as resource constraints and employee resistance. Using a qualitative approach with field observation for two weeks (15-29 December 2025), including in-depth interviews with 5 employees and 2 community informants, plus data triangulation from attendance records and performance reports, it was analyzed thematically. The results revealed attendance increased to 95%, absenteeism decreased by 2%, and work output increased from 50 to 65 permit documents each week. Quotes such as "Direct supervision motivates me" (Employee A, 2025) affirm the preventive role of Waskat, despite obstacles such as over-tasking, in line with Fauzan (2024) on civil servant governance. The discussion highlighted Waskat as a tool for local bureaucratic reform. This conclusion affirms the effectiveness of Waskat in improving performance, recommending humanistic and digital adaptation. Policy implications for local governments, with suggestions for future studies using a larger sample.

This study aims to determine the effect of service innovation and service quality on public satisfaction at the Alam Barajo District Office, Jambi City. This study used a quantitative method with questionnaires distributed to the public as the primary data source. The collected data were then analyzed to determine the extent to which service innovation and service quality contributed to public satisfaction. The results showed that service innovation had a positive and significant effect on public satisfaction, meaning that the better the innovation, the higher the level of public satisfaction. Furthermore, service quality was also shown to have a positive and significant effect, indicating that aspects such as accuracy, clarity of information, and officer attitudes play an important role in shaping public satisfaction perceptions. These findings confirm that increasing service innovation and improving service quality are strategic steps for the sub-district government in an effort to continuously increase public satisfaction. Thus, these two factors must be the main focus in improving public service governance in the region.

Public service performance represents the most visible aspect of local government administration. Sub-district offices play a crucial role as the frontline of daily administrative services. This study analyzes the management of public services at the Cianjur Kota Sub-district Office by examining governance practices, staff professionalism, and service effectiveness. A descriptive qualitative approach was employed through light observation, document analysis, and literature review. The findings reveal that the management of public services at the sub-district office is generally adequate, indicated by standardized service procedures, improved administrative flows, and better staff discipline. However, several challenges persist, including limited human resources, insufficient transparency of service information, and low community participation in providing feedback. These results highlight the importance of good governance principles  transparency, accountability, and participation  in enhancing public service quality at the sub-district level. The study recommends improving internal coordination, providing more accessible public information, and strengthening staff capacity through continuous training.

The development of digital technology has encouraged the government to modernize public services, including in the field of land affairs. Traditionally, land registration has been associated with long, complex procedures that are often prone to abuse of authority. To address these challenges, the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) has begun implementing a digital-based land registration system. However, its implementation raises an important question: is this digital system truly effective in improving the quality of services at the Land Office, or does it instead create new obstacles? This study aims to analyze the effectiveness of land registration digitalization, particularly in terms of accessibility, efficiency, transparency, and the challenges encountered during its implementation. The research employs an empirical juridical method with qualitative analysis. The juridical approach is used to examine the legal foundations of land registration digitalization, including Law No. 5 of 1960 on Basic Agrarian Principles, Government Regulation No. 24 of 1997 on Land Registration, and the Ministerial Regulation of ATR/BPN No. 1 of 2021 on Electronic Certificates. The empirical approach involves direct observation of service processes at the Land Office and interviews with employees and citizens utilizing digital services. The findings reveal that digitalization of land registration has generally improved the quality of services at the Land Office. Administrative processes have become faster, land data are stored more securely, and service transparency has increased, as the public can monitor the status of their registration online.

The rapid development of information technology in today's digital era has significantly impacted organizational performance, particularly in data management and resource planning. One organization that heavily relies on accurate data availability is the Indonesian Red Cross (PMI), especially its Blood Donor Unit (UDD). UDD PMI of Asahan Regency faces challenges in determining monthly blood donor targets to maintain stable blood stock. A shortage of blood supply can be fatal for patients requiring transfusions. Therefore, a system is needed to forecast the number of blood donors, allowing for more accurate decision-making. This study utilizes the Weighted Moving Average (WMA) method to predict the number of blood donors for the following month based on historical data from March 2024 to March 2025. The WMA method is chosen for its ability to assign greater weight to recent data, making the forecast more relevant and accurate. The results of this research are expected to assist UDD PMI Asahan Regency in anticipating blood needs and maintaining optimal stock availability.

This study aims to determine and describe the transparency of service procedures, the ease of procedures, and the ease of obtaining information at the Kota Timur District Office in Gorontalo City. Using a qualitative, descriptive approach through observation, interviews, and documentation, the study results indicate that transparency of service procedures has been effectively implemented through the provision of clear, complete, and easily accessible information to the public. Information regarding service types, requirements, completion times, and fees is published through bulletin boards, brochures, social media, and direct explanations from officers, so that the public can understand the service process without confusion. In terms of ease of procedures, the service flow has been designed to be simple, concise, and user-friendly, ensuring ease of access for service applicants and even for vulnerable groups such as the elderly. Furthermore, the ease of access to information is also evident in the use of various communication channels, both in person and digitally. Information boards, leaflets, social media, and digital displays are actively used to disseminate information so that the public can understand procedures before visiting the office and better prepare documents. Overall, these three indicators demonstrate that the Kota Timur District Office is committed to implementing the principle of transparency in public services, although further innovation is needed to ensure information reaches a wider and more equitable public.

Employee performance is a strategic factor in the success of regional banking organizations that are oriented towards service and achieving business targets. However, empirical evidence at PT Bank Sumut Kantor Cabang Koordinator Medan, indicates that employee performance tends to stagnate in the "Good" category during the 2021–2024 period. This condition is thought to be related to career development that is not yet optimally structured, organizational commitment that has not been fully actualized in work behavior, and inadequate extrinsic motivation. This study aims to analyze the effect of career development and organizational commitment on employee performance through extrinsic motivation as a mediating variable. The study used a quantitative approach with a survey method of employees at PT Bank Sumut Kantor Cabang Koordinator Medan. Data were analyzed using Structural Equation Modeling. The results show that career development and organizational commitment influence extrinsic motivation, and extrinsic motivation plays a role in improving employee performance and mediating the relationship between variables. These findings strengthen the role of extrinsic motivation as an important mechanism in bridging human resource policies and employee performance in regional banking.