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This study aims to examine the influence of regulation, incentives, accounting control, organizational culture, and management commitment on the performance accountability of government agencies in Riau Province. A quantitative approach was applied by distributing questionnaires to 120 respondents consisting of echelon II, III, and IV officials. Data were analyzed using WarpPLS 7.0 through measurement model testing (outer model), structural model testing (inner model), and hypothesis testing. The results indicate that regulation, accounting control, organizational culture, and management commitment have a significant positive effect on performance accountability, while incentives exert a significant negative effect. The R-square value of 0.700 demonstrates that the independent variables explain 70% of the variance in performance accountability, with the remaining 30% influenced by other factors outside the model. These findings emphasize the critical role of consistent regulation, effective accounting control, supportive organizational culture, and strong management commitment in enhancing the performance accountability of government institutions. 

Constitutional Court Decision Number 121/PUU-XXII/2024, which eliminates the Civil Service Commission (KASN) and transfers its duties to the National Civil Service Agency (BKN) as the new institution responsible for supervising the merit system, has generated significant concerns regarding the autonomy and effectiveness of internal bodies that are often viewed as underperforming. Based on a normative analysis grounded in relevant legal principles and theoretical frameworks, this ruling is seen as creating a gap in the oversight mechanism intended to safeguard the neutrality and integrity of the state civil apparatus. The shift in authority also introduces the potential for overlapping responsibilities that conflict with the fundamental doctrine of checks and balances. Such structural inconsistencies may weaken the supervision of civil service behavior and reduce the accountability expected from government institutions. Ultimately, these issues risk diminishing public confidence in the state apparatus, as the absence of an independent oversight body can hinder efforts to ensure professionalism, fairness, and ethical conduct within the ASN system.

This study explores the implementation of an electronic Human Resource Management System (e-SDM) in the Gubeng sub-district of Surabaya to optimize civil servant (PNS) leave management. The primary focus is on assessing how digitalization improves efficiency, transparency, accountability, and service quality in human resource administration, particularly in leave processing. Traditionally, manual procedures required 7-14 days to approve leave requests, involved multiple steps, manual calculations, and were prone to errors, delays, and lack of transparency. The introduction of the e-SDM system significantly reduces processing time to approximately one day, enabling online submission, real-time monitoring, and electronic approval accessible anytime and anywhere via smartphones. The system automatically calculates leaves balances and prevents over-application, ensuring data accuracy and reducing misuse. Besides operational efficiency, the system enhances transparency by providing accessible real-time status updates, creating an audit trail for each decision, and making the process auditable and accountable. Despite these advantages, challenges such as user resistance, digital literacy, infrastructure issues, and system integration remain. This research employs descriptive-analytical methods, combining interviews, observations, and documentation, to analyze the effectiveness of e-SDM implementation. The findings indicate that digitalization has streamlined leave management, minimized administrative burdens, and improved data accuracy. Moreover, it fosters a fairer and more transparent work environment, reinforcing good governance principles and supporting Surabaya's vision to become a smart city. The research underscores the importance of technological adaptation within bureaucratic reforms and offers strategic recommendations for further system improvements. Overall, the successful adoption of e-SDM in Gubeng serves as a model for digital transformation in public service delivery, contributing to more efficient, transparent, and accountable governance in local government institutions.

The regional head election system is a long political journey decorated with the trappings of political elite interests and public will, central and regional interests. This research is a normative legal study, using a conceptual approach with literature study or document study techniques. The legal materials were processed through several processes, which were then analyzed qualitatively and normatively. The results of this study indicate: first, the direct election system in selecting Regional Heads and Deputy Regional Heads as a manifestation of people's sovereignty, increasing accountability, creating legitimate leaders, strengthening local democracy, providing wider choices to the community. Second, ideally the direct election system for Regional Heads and Deputy Regional Heads can be achieved with steps, namely quality elections that include high community participation in voting, honest and fair processes, intelligent voters; quality regional head candidates that include competence and integrity, clear vision and mission, inclusive representation; accountability and transparency that include effective supervision, budget and policy transparency; supporting conditions that include a strong legal framework, independent organizing institutions, a mature democratic culture; and recognition of local values.

Digital transformation is reshaping the way economic value is created, exchanged, and governed across borders. This study aims to analyze how digital transformation redefines the paradigm of business law in the era of globalization, as well as the interaction between business law and global regulatory politics in responding to the challenges of the digital economy. A normative legal approach is employed, grounded in the analysis of digital business law regulations within the global political-economic system. Data is collected through literature review of statutory frameworks, international policy instruments, and scholarly works. The findings reveal that digital transformation not only changes how transactions are conducted, but also reconfigures the locus of economic power through the control of data, algorithms, and digital platform infrastructure. Consequently, the legal paradigm shifts from merely regulating market actors’ behavior to designing a digital justice architecture that emphasizes accountability, algorithmic transparency, interoperability, and contestability. At the global level, the interaction between business law and digital regulatory politics reflects ongoing tensions between market openness and data sovereignty producing regulatory pluralism while simultaneously encouraging convergence toward principles of fair, adaptive, and responsive digital governance. This study concludes that business law in the digital era must serve not only as a regulatoryinstrument governing transactions, but as an architect of the global economic order one that safeguards innovative growth without compromising market fairness and fundamental rights, while enabling the strengthening of adaptive national regulatory frameworks aligned with evolving global dynamics.

This article examines the operational management model of villages in Garut Regency, West Java, by emphasizing four key dimensions: governance, digital innovation, community participation, and the optimization of local resources. The study explores how the integration of participatory governance, technological innovation, and local potential can strengthen the effectiveness of village development and build an adaptive, sustainable governance system in the era of digital transformation. Using a Systematic Literature Review (SLR) approach, the research analyzes scientific publications and policy documents sourced from international databases such as Scopus and Web of Science, as well as national references including the 2025–2030 Garut Regency Medium-Term Development Plan (RPJMD) and reports from the Ministry of Villages, Disadvantaged Regions, and Transmigration. From an initial pool of 126 publications, 32 primary sources were examined through thematic coding to identify patterns, relationships, and key insights related to village governance, multi-actor collaboration, and public service digitalization. The findings reveal that good governance enhances transparency and accountability, digital innovation improves efficiency and data-driven decision-making, community participation strengthens social legitimacy, and the optimization of local resources supports sustainable economic value creation. These elements form the “Integrative Operational Management Model for Garut Villages,” which emphasizes adaptive collaboration and data-based management. The study also proposes practical strategies related to digital capacity-building, participatory planning, and applied research.

The employee leave application information system is a digital solution designed to simplify the process of submitting, approving, and managing leave within an institution. This internship project resulted in the development of a system called SiCuti, which was built using the Laravel framework with a MySQL database. The system provides two main roles: employees and administrators/supervisors. Employees can apply for leave according to their entitlements, such as annual leave with a maximum of 12 working days, maternity leave for 3 months, pilgrimage leave (Hajj) which can be taken once during their service period, as well as special leave for important reasons such as marriage or the death of an immediate family member, typically lasting 1–3 days. When applying, employees may also upload supporting documents and monitor the status of their applications through the leave status menu.Administrators or supervisors have broader authority, including reviewing the list of leave requests, approving or rejecting applications, and managing employee leave quotas to ensure compliance with regulations. In addition, administrators can track the complete leave history of employees through an integrated dashboard. This feature supports faster, more transparent, and accountable decision-making processes.The results of local testing indicate that SiCuti has the potential to increase efficiency in administrative leave processes that were previously carried out manually, making them faster, more transparent, and more structured. The interactive dashboard design also facilitates monitoring from both employees and administrators. With the implementation of SiCuti, it is expected that the leave management process can reduce the risk of human error, ensure data accuracy, and support transparency and accountability in human resource management once the system is fully deployed within the institution.

Objectives: This study aims to analyze the direct and indirect effects of Servant Leadership on lecturers’ Job Performance through the mediating variables of Job Satisfaction, Employee Engagement, and Organizational Citizenship Behavior (Organizational Citizenship Behavior). The study also seeks to identify which mediating variable has the strongest influence in explaining the relationship between leadership and performance among lecturers in private universities. Methodology: This study applies a causal quantitative approach using a survey method with a sample of 155 lecturers from Information Technology study programs at private universities in West Java. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test ten research hypotheses and evaluate the mediating effects among variables. Findings: The results show that Servant Leadership has a positive influence on Job Satisfaction, Employee Engagement, and Organizational Citizenship Behavior, but does not directly affect Job Performance. Among the mediators, only Organizational Citizenship Behavior significantly mediates the relationship between Servant Leadership and Job Performance, indicating that lecturers’ voluntary behavior plays a key role in improving performance. In contrast, Job Satisfaction and Employee Engagement do not act as significant mediators. Conclusion: The findings highlight that leadership effectiveness in higher education depends on fostering Organizational Citizenship Behavior rather than relying solely on satisfaction or engagement. The study introduces the concept of Emphatic Leadership, which emphasizes empathy, accountability, and humility as essential values for leaders in academic environments. This approach offers practical insights for developing participative and humanistic leadership models to enhance lecturers’ academic performance.

This study examines the effect of employee competency development, performance evaluation, and remuneration on employee performance at the Religious Affairs Offices (KUA) in West Jakarta. As a public institution responsible for delivering administrative and community religious services, KUA faces challenges in ensuring effective human resource performance amid bureaucratic constraints and limited performance-based incentives. The study aims to analyze how the three human resource management (HRM) dimensions competency development, evaluation, and remuneration affect overall employee performance. A quantitative explanatory research design was employed using a structured questionnaire distributed to 120 employees across eight KUA offices. Data were analyzed using multiple linear regression supported by descriptive and classical assumption tests. The results indicate that performance evaluation and remuneration have significant positive effects on employee performance, while competency development shows a positive but statistically insignificant effect. The model explains 49% of the variation in employee performance, suggesting that transparent evaluation systems and performance-based remuneration play a greater role than training programs alone in improving public service effectiveness. The findings contribute to strategic HRM theory by confirming that evaluation and reward mechanisms strengthen the link between competency and performance. It is concluded that integrating developmental, evaluative, and compensatory functions within a unified HR framework can enhance productivity and accountability in Indonesia’s public sector institutions.

This journal examines the criminal act of corruption related to village treasury land (tanah kas desa) in Yogyakarta, with a specific focus on the District Court Decision No. 8/Pid.Sus-TPK/2023/PN Yyk. The objectives are to identify the underlying reasons behind corruption practices, analyze the application of substantive criminal law, and assess the state losses as well as possible preventive measures for future land management. The study employs a qualitative research method through interviews, documentation, and literature review, involving key informants from the judiciary, prosecution office, police sector, and village administration. The findings reveal that corruption in village treasury land is driven by internal factors such as personal motives, economic background, moral integrity, legal awareness, and authority, as well as external factors including non-transparent bureaucracy, ingrained corruption culture, weak supervision, ineffective legal systems, and socio-economic pressures. The application of substantive criminal law is reflected in the assessment of elements of corruption, judicial considerations, and the interplay between legal norms, social impacts, and local wisdom. Furthermore, the study highlights significant economic and social losses, and recommends strategies for prevention, governance improvement, and strengthening accountability to minimize corruption risks in village land management.

The death of Diplomat Arya Daru has opened up a space for reflection on the extent to which the state has fulfilled its investigative obligations to guarantee the right to life and the right to truth, as fundamental human rights. The delay and secrecy of the investigation indicate institutional accountability issues and weak mechanisms for protecting the rights of victims and their families. This study uses a doctrinal legal approach to examine the state's position through the perspectives of positive obligations theory and distributive justice, which emphasize the state's active obligation to protect, disclose, and restore citizens' basic rights. The analysis shows that the lack of transparency in the investigative process not only violates the principle of justice but also reflects inequality in the distribution of legal protection. The state should ensure that justice does not stop at the formal level but is realized through transparent, independent investigations based on factual truth. In the context of human rights, the state's passive attitude towards alleged violations of the right to life can be interpreted as a denial of its constitutional and moral responsibilities. This study emphasizes that fulfilling the right to truth is an integral part of distributive justice and is non-negotiable. Thus, the Arya Daru case is an important indicator for assessing the state's seriousness in realizing a legal system that is just, accountable and oriented towards respecting human dignity.

This study aims to analyze the role of Internal Quality Assurance (IQA) in creating and maintaining excellent schools. IQA is a systematic mechanism designed to ensure that all educational processes operate according to established quality standards while serving as a means for continuous evaluation and improvement. This research employs a literature study method with a descriptive qualitative approach, utilizing secondary sources such as books, scientific journals, government regulations, and relevant previous studies. The findings indicate that IQA plays a strategic role in building an education system oriented toward quality and accountability. Through the implementation of the Plan-Do-Check-Act (PDCA) cycle, schools are able to establish measurable quality standards, control learning processes, and conduct continuous evaluations of educational outcomes. The implementation of IQA also fosters a culture of quality that encourages collective awareness among all school members regarding the importance of continuous improvement. However, IQA implementation still faces several challenges, including limited competent human resources, lack of leadership commitment, inadequate facilities and infrastructure, and resistance to change. A case study at SMP Negeri 2 Tarutung reveals that the success of IQA is determined by visionary leadership, stakeholder support, and the use of data-based quality information systems. Therefore, IQA functions not only as a supervisory tool but also as a managerial strategy for achieving holistic and sustainable educational quality improvement

Digital transformation in higher education requires an information system that is able to manage academic processes effectively, including the management of students' final projects. At Stella Maris University Sumba, the process of registering titles, guidance, and archiving of final projects is still carried out manually, causing various obstacles, such as administrative delays, difficulties in monitoring the progress of guidance, and the risk of data loss. This research aims to design and implement a web-based information system that supports the process of submitting titles, guidance management, uploading documents, and storing final project archives in the form of a digital data bank. The development method used is a software engineering approach with the stages of needs analysis, designing using UML, implementation, and system testing. The system is built with a three-layer architecture that features document management and role-based access control to ensure data security and integrity. The results of the black-box test showed that all system functions were running as needed, while the usability evaluation using the System Usability Scale (SUS) questionnaire resulted in a score that indicated the system was feasible to use. The implementation of this system has been proven to increase administrative efficiency, simplify the guidance process, and provide a structured thesis repository that supports academic transparency and accountability. Thus, this information system is expected to be a sustainable solution in the management of final projects as well as a model for the development of academic digitalization in higher education.

This study is motivated by the importance of implementing School-Based Management (SBM) as a decentralization strategy in education to enhance management effectiveness and improve the quality of learning in public elementary schools. Many schools still face challenges such as low teacher performance, limited community participation, and weak transparency and accountability in educational management. The purpose of this study is to analyze the implementation of SBM principles in improving teacher performance and the quality of learning at the elementary school level. The research method employed is qualitative with a descriptive approach, based on a literature review drawn from various scholarly journals, books, and official documents relevant to SBM, teacher performance, and learning quality. The results show that SBM plays a crucial role in strengthening school autonomy, increasing stakeholder participation, and fostering transparent and accountable management systems. Through democratic school leadership and a collaborative work culture, SBM enhances teacher professionalism and encourages innovation in the learning process. Therefore, SBM proves to be an effective approach to achieving sustainable improvement in the quality of elementary education.

This research aims to design and build a public service information system in Kadi Village, Tambolaka City District, that can improve service quality and ease public access to information. This system is expected to accelerate administrative processes and data management, as well as facilitate interaction between the village government and its residents. The method used in developing this system is a development research (R&D) method that combines needs analysis, system design, and web-based software implementation. This information system is designed with key features such as service registration, application submission, application status checking, and efficient village administrative data management. The result of this research is a user-friendly application, accessible to the public via mobile and desktop devices, that supports transparency and accountability in public services at the village level. It is hoped that this system will make public services in Kadi Village more effective, efficient, and responsive to community needs.

This study, entitled "Dynamics in Village Leadership (A Study of Village Apparatus Recruitment in Weseben Village, Malaka Regency)," aims to analyze the leadership style of village heads in the apparatus recruitment process, uncover the growing practices of patronage and clientelism, and examine their implications for the implementation of good governance principles at the village level. Theoretically, this research is based on village leadership theory, patronage-clientelism theory, and the concept of good governance, which emphasizes the values ​​of transparency, accountability, and public participation in village governance.The method used was a qualitative approach with a case study design. Data were collected through in-depth interviews with village heads, village officials, traditional leaders, members of the Village Consultative Body (BPD), and the community, and was supported by field observations and documentation studies. The results indicate that: (1) the leadership style of village heads in Weseben is dominant and personalistic, with the village head retaining full control over the apparatus recruitment process, (2) apparatus recruitment places greater emphasis on loyalty and personal closeness than on professional competence, (3) The practice of patronage and clientelism is strongly evident in the relationship between the village head as patron and village officials as clients, which is built through kinship ties and reciprocal interests, (4) decisions regarding the appointment of officials are often tinged with elements of nepotism and collusion to strengthen the village head's political support base, and (5) the recruitment system is not yet oriented towards the principle of a merit system, namely a selection system based on individual ability, achievement, and integrity, as implemented in professional governance.Thus, it can be concluded that the dynamics of village leadership in Weseben are still strongly influenced by the practice of patronage and clientelism, which hinders the realization of democratic, transparent, and accountable village governance.  

Bureaucratic reform is an essential step in realizing a clean, accountable, professional, and transparent government. The 2020–2024 Bureaucratic Reform Road Map has emphasized the Ministry of Administrative and Bureaucratic Reform’s (Kementerian PANRB) efforts to establish a healthy bureaucracy through the strengthening of the merit system, performance management, and service digitalization. As providers of public services, Civil Servants (ASN) play a crucial role in ensuring professional public service delivery; therefore, an organized performance management system is required to achieve optimal bureaucratic reform. However, in practice, the performance management implemented by the Ministry still faces challenges, particularly concerning non-ASN personnel. This study aims to analyze the implementation of performance management in the process of structuring non-ASN personnel by the Ministry of PANRB as part of the national bureaucratic reform agenda. The research employs a qualitative approach with descriptive analysis based on literature review, legislation, and secondary data from official sources. The findings indicate that the policy of structuring non-ASN personnel, grounded in the principles of the merit system and performance management, has brought significant changes to human resource governance within government institutions. Nevertheless, its implementation still encounters challenges such as limited budget allocation, lack of integrated performance data, and uncertainty regarding the employment status and welfare of non-ASN employees. The digitalization efforts through the e-Kinerja system and national personnel data collection serve as strategic steps to enhance transparency and accountability in performance assessment. Thus, comprehensive performance management is expected to promote professionalism among public servants, improve organizational effectiveness, and realize an adaptive and integrity-based bureaucracy.

This research seeks to examine the incorporation of information technology in educational data management as a tactic to improve public service accountability in Sidoarjo Regency. The context of this study stems from the regional government’s requirement to enhance educational data management systems that are still only partially integrated and lack transparency for making decisions based on evidence. By implementing interconnected digital educational systems, Sidoarjo aims to create effective, transparent, and performance-driven governance. Employing a qualitative case study methodology, this study included participants from the Department of Education and Culture, school administrators, data managers, digital system creators, and members of the community. Data were gathered through thorough interviews, observations, and examination of documents related to policies on educational digitalization. The results show that the incorporation of information technology has enhanced administrative efficiency, accuracy in reporting, and public access to educational data. Nonetheless, obstacles persist in digital literacy, uneven infrastructure across schools, and restricted coordination between agencies. The research emphasizes the significance of teamwork in leadership, clear processes, and community involvement in enhancing public accountability. Suggestions involve establishing a regional education data center and ongoing training initiatives for teachers to maintain thorough digital transformation within the Sidoarjo education framework

This study aims to examine the role of National Education Standards (SNP) in realizing a quality and equitable education system in Indonesia. The method used is descriptive qualitative with a literature study approach to various scientific sources discussing the implementation of SNP, including educator professionalism, education management, and quality equity between regions. The results of the study show that the SNP functions as the main instrument for quality assurance as well as a strategy for educational equity through eight standards that must be met by each educational unit. The implementation of the SNP has been proven to improve the quality of learning, the competence of educators, and the accountability of school management. In addition, the SNP plays a role in narrowing the gap in educational quality between regions by establishing uniform performance indicators at the national level. However, implementation in the field still faces obstacles in the form of limited human resources, infrastructure, and uneven policy support. Therefore, collaboration among stakeholders is needed to optimize the implementation of the SNP through continuous training, managerial supervision, and strengthening of the internal quality assurance system in schools. This study confirms that the SNP is a strategic foundation for building a quality, inclusive, and equitable national education system in the era of educational transformation.

The global economy is increasingly marked by volatility, uncertainty, and disruption, compelling organizations to adopt business agility as a means of survival and competitiveness. Conventional agility emphasizes speed, responsiveness, and innovation, yet often lacks the ethical foundation required for long-term sustainability. In contrast, Islamic economic thought, guided by Maqasid al-Shariah—the preservation of religion, life, intellect, lineage, and wealth—prioritizes justice, fairness, and social responsibility in economic activities. This study analyzes how the principles of Maqasid can be aligned with business agility to form an ethically grounded and adaptive business model. Employing a qualitative research design with a library research approach, the study synthesizes insights from existing literature on agility, Islamic economics, and Maqasid through thematic content analysis. The findings indicate that while agility strengthens resilience and competitiveness, it requires Maqasid as a moral compass to ensure value-driven adaptability. The integration of agility and Maqasid creates a synergy that enables Islamic enterprises not only to withstand global turbulence but also to differentiate themselves as ethical, sustainable, and competitive actors in the global market. This research therefore proposes a Shariah-compliant agility model that balances responsiveness with ethical accountability, offering theoretical contributions to academic discourse and practical implications for Islamic financial institutions, halal industries, and Shariah-based SMEs. The study also highlights the role of policymakers in developing supportive frameworks that foster innovation while safeguarding Shariah compliance. Overall, the study underscores that agility guided by Maqasid is not merely a survival strategy but a pathway to global leadership in ethical and sustainable business practices.