Publication Search

Digital transformation has become a central driver in reforming public services in Indonesia. However, the effectiveness of government expenditure in supporting this transition remains a critical issue. This study aims to examine the extent to which public spending contributes to the improvement of digital public service quality, efficiency, and accessibility. Using a quantitative approach with a descriptive-explanatory design, data were collected from ten regional governments through documentation and surveys. The results show a positive correlation between government spending on digitalization and service performance, although this relationship is also influenced by factors such as infrastructure readiness, human resource capacity, public participation, and inter-agency coordination. The findings emphasize the importance of sustainable budgeting and measurable monitoring in managing digital fiscal policies. The study recommends an integrated strategy combining fiscal planning, bureaucratic capacity-building, and public digital literacy to ensure inclusive and impactful digital service transformation.

Government spending policy plays a key role in providing funds for the development and maintenance of infrastructure, including transportation, energy, clean water, and other public facilities. This study aims to analyze the effect of government spending policy on the quality of infrastructure in developing countries, with a focus on the effect of government budget allocation in the infrastructure sector on improving the quality of services and its impact on the regional economy.  

One of the important factors in financial improvement is Economic Development. The task of the government in an effort to achieve effective progress is to decide the direction of the improvement arrangement and to realize the goal of this progress requires a large improvement arrangement to realize stable financial development in order to advance the welfare of society is to expand Small and Medium Enterprises and Labor. It aims to find out the concurrent impact and half impact of Small and Medium Enterprises and Labor on the financial development of Batam city. An economy is said to be developing if the level of economic accomplishment measures achieved today is higher than that achieved in the previous period. Development is achieved if the physical amount of goods and administrations created in the economy increases over a long time. The reason of this research is to see and encourage for the impact of Investment and Local Revenue (PAD) on Economic development. Methods used in this research This research uses literature review to get an overview of what are the efforts of Batam city government in economic growth in Batam city, therefore in this article there are various data sources and references. The data used in this research is additional information in the form of budget reports obtained from BP Batam and BP Batam's official website. The result of this research is a review of several data sources that have been collected for the purpose of solving the problem at hand derived from previous studies and research.

Mathematical logic is a branch of science that studies the principles of logical reasoning and how to judge the truth of a statement. This article discusses the role of mathematical logic in everyday life, especially in education, technology, and finance. Mathematical logic has been proven to help improve critical, analytical, and systematic thinking skills, making it easier for individuals to solve various problems more effectively and efficiently. In the world of education, mathematical logic supports the development of rational, argumentative, and problem-solving skills, and is an important foundation in the science and mathematics curriculum. Teachers can leverage this logic to encourage students in building consistent reasoning and logical argumentation. In the field of technology, mathematical logic is the foundation in the development of modern computing systems, such as algorithms, programming, artificial intelligence, and data structures. Without mathematical logic, digital systems such as search engines, software, and applications cannot function optimally. In finance, mathematical logic plays a role in budget strategy, investment decision-making, statistical analysis, and rational risk management. With a good understanding of logic, individuals and institutions can make more wise and measurable financial decisions. Although his contribution is large, there are still many people who do not understand the basic concepts of mathematical logic. This can be overcome through more inclusive education, contextual approaches, and interactive learning based on real problems, both in schools and non-formal environments. This study emphasizes the importance of mathematical logic as a foundation in supporting a more rational, efficient, and structured life in today's modern era. Increasing mathematical logic literacy can be a national strategy to create a society that thinks critically, is competitive, and ready to face global challenges.

Education is the main pillar in improving the Human Development Index (HDI). With a significant contribution to the development of the quality of human resources, especially in Surabaya City, this study aims to analyze the implementation of education budget allocations in Surabaya City in encouraging equitable distribution of education quality, as well as identifying bureaucratic and technical obstacles that cause inequality between the central city and peripheral areas. This research uses the literature study method by utilizing secondary data from various official sources such as BPS, Bappeda, Education Office, BPK, Ministry of Education and Research, and local policies.

This research aims to examine the legal protection against employment termination (PHK) in Temanggung and the obstacles encountered in the process of providing such legal protection. The type of legal research used is empirical and descriptive in nature. The approach employed is qualitative. The types of data used in this research include primary data obtained through interviews with respondents, and secondary data in the form of documents, information, books, journal articles, and facts obtained from official documents and legislation. The results of the study show that legal protection against employment termination (PHK) is carried out by the Department of Industry and Manpower of Temanggung Regency through the development of industrial relations and resolution via mediation. The obstacles faced by the Department of Industry and Manpower of Temanggung Regency in providing legal protection against employment termination (PHK) include limited budget for official travel activities, challenges in implementing industrial relations development with companies, the absence of disputing parties, and the lack of knowledge regarding applicable legal provisions.

This study aims to analyze the strategy of natural science laboratory management in improving the quality of practicums in senior high schools. This study uses a literature review approach by examining various academic sources related to laboratory management. The results of the analysis indicate that effective laboratory management includes five main strategies, namely management of equipment, materials, data, laboratory personnel training, and cost budgeting. The success of implementing this strategy depends on the implementation of supporting factors such as work safety, infrastructure quality, personnel capabilities and excellent data management systems. However, there are still many obstacles, including limited facilities and infrastructure, lack of professionals, inadequate budgets, and optimal planning and implementation of practices. Comprehensive improvements in laboratory management are expected to enable learning science to be implemented in a more optimal and sustainable manner.

This study uses a qualitative method to provide an in-depth description of the strategic role of village funds within the State Budget (APBN) in improving the welfare of rural communities. Village funds allocated by the central government aim to accelerate development, reduce regional disparities, and strengthen economic independence at the village level. This research examines the mechanisms of distribution, management, and utilization of village funds and relates them to welfare indicators such as income, access to basic services, and economic empowerment. The results show that when managed transparently, accountably, and with community participation, village funds can improve quality of life through infrastructure development, better education and health services, and the growth of micro and small enterprises. However, challenges such as weak capacity of village officials, corruption practices, and lack of supervision remain obstacles that must be addressed. Therefore, synergy between central and regional governments and the community is key to the successful implementation of village funds.    

Banjarsari Sub-district is one of the government agencies that has duties and functions in supporting public services, especially population administration services. To realize maximum service, Banjarsari Sub-district presents the “Mlebu Peteng” innovation, namely administrative services at night as a form of adaptation to the needs of people who have limited time during regular working hours. This innovation is an effort to improve service quality by expanding community access to public services. The purpose of this research is to describe the implementation of the “Mlebu Peteng” night service at the Surakarta City Banjarsari Sub-district Office and the obstacles experienced during the service process. The research method uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. The results showed that the implementation of the “Mlebu Peteng” innovation has helped the community in obtaining services outside working hours, with the level of community satisfaction reaching 91.77% in 2024. Based on George C. Edward III's policy implementation theory, the success of this innovation is supported by effective communication, adequate resources, positive disposition of officers, and a clear bureaucratic structure. However, there are several obstacles such as the lack of budget for officer incentives, uneven understanding of technology among staff, limited KTP-el recording services and SOPs that do not include mechanisms for handling technical complaints.

Tourism is one of the strategic fields to obtain foreign exchange and support national and regional development. Indonesia has a rich diversity of tourist destinations, spread across the country. One of the regions famous for its beautiful and attractive tourist destinations is East Manggarai Regency, East Nusa Tenggara Province (NTT). This regency has various tourist destinations that attract attention and have unique characteristics. Currently, the focus of the community, particularly the people of East Manggarai Regency, is on the Watu Pajung Beach and Rana Tonjong Lake tourist destinations in Nanga Mbaur and Nanga Mbaling villages, Sambi Rampas sub-district. Considering its potential to increase regional income, this destination is specifically regulated through the East Manggarai Regency Regional Regulation Number 7 of 2016 concerning the management of the Watu Pajung Beach and Rana Tonjong Lake tourism area.This research uses empirical juridical methods, collecting data through interviews, observations, and literature studies. The results of the study show that the implementation of the function of the East Manggarai Regency Tourism Office has shown an increase, but it is not yet optimal. Based on field experience and information obtained, the researcher can provide suggestions and input, namely: The Tourism Office must be more serious in overcoming the obstacles of managing the Watu Pajung Beach and Rana Tonjong Lake tourism to achieve optimal results, and the Local Government supports with larger budget assistance so that the management of tourist destinations is smoother.

This study examines the role of local governments in strengthening religious education through the policy of exempting Education Development Contributions (SPP) in the era of regional autonomy. The free tuition policy is one of the local government's strategic efforts to increase access and equity in religious education, especially for the underprivileged. Using a qualitative approach, this study analyzes policy implementation, obstacles faced, and the impact of policies on the quality and equity of religious education in religious education units. The results of the study show that local governments play the role of regulators and facilitators by providing supportive budgets and regulations, thereby encouraging an increase in student participation and the quality of religious education. However, challenges in data validation and budget management still need to be overcome for more optimal policy effectiveness. This study emphasizes the importance of synergy between local governments and communities in developing inclusive and sustainable religious education in the era of decentralization.

The formation of the Saber Pungli Task Force was carried out as a firm and real step by the government to restore public trust, so that through Presidential Regulation Number 87 of 2016 concerning the Clean Sweep Task Force for Illegal Levies, all city areas in Indonesia formed the task force to eradicate and enforce the law. This type of research is empirical. After the data is obtained, the researcher will group the data based on the data source and analyze it to get answers to the formulation of the problem in this study. The results of the study show that the Clean Sweep Task Force for Illegal Levies (Satgas Saber Pungli) was formed with the aim of eradicating the practice of illegal levies that occur in various public service sectors in Indonesia, and the Clean Sweep Task Force for Illegal Levies at Tenau Port involves various activities aimed at overcoming and preventing the practice of illegal levies in various public service sectors to create a public service system that is free from extortion and increase public trust in public services. In its implementation, various inhibiting factors are still encountered, namely the weak performance of the task force in the field, aspects of facilities and infrastructure such as the low reporting channels that are friendly and easily accessible to the public, and the budget which is still a real challenge in implementing the Saber Pungli Task Force function, especially in areas such as East Nusa Tenggara Province (NTT) which has geographical characteristics as an archipelago.

Education is the main foundation in creating quality human resources, but until now the quality of education in Indonesia still faces serious challenges, especially in terms of inequality in the distribution of resources between urban and rural environments. This study aims to examine the role of regional autonomy in improving the quality of education in Indonesia within the framework of decentralization. The approach used in this study is qualitative descriptive with a literature study method. Data collection techniques are carried out through literature reviews from books, scientific journals, and education policy documents, which are then analyzed critically to explore the relationship between decentralization policies and improving the quality of education. The results of the study indicate that regional autonomy allows for more contextual education policies that are in accordance with local needs, so that they can significantly improve the quality of education. However, challenges such as disparities in resources between regions, budget constraints, and lack of readiness of regional apparatus are still major obstacles. This study concludes that the success of educational decentralization is highly dependent on managerial readiness, policy commitment, and technology integration and community participation in the education process.

This study aims to analyze the revenue budget of PT Securindo Packatama Indonesia in 2020. The purpose of this study is to evaluate the suitability between the planned budget and the realization of the company's revenue and to identify factors that influence revenue fluctuations. The type of research used is descriptive research with a quantitative approach. The results of the study indicate significant revenue fluctuations throughout the year which are influenced by operational activities, the number of projects, and the efficiency of vehicle use. There is a difference between the budget and the realization of revenue which indicates the need for improvement in budget preparation. Thus, the company is advised to conduct regular budget evaluations, use more accurate historical data, and improve the accuracy of operational projections.    

This study aims to describe the forms of bureaucratic pathology occurring in public administration practices in Indonesia through a case study in local government institutions. The research method used is descriptive qualitative with a case study approach. Data collection techniques were conducted through in-depth interviews, observation, and documentation. The findings show that bureaucratic pathology in the forms of corruption, nepotism, and inefficiency still dominates public service delivery. Corruption appears in budget misuse, nepotism in the appointment of officials based on family ties, and inefficiency is evident in slow and unresponsive bureaucratic procedures. This study emphasizes the need for comprehensive bureaucratic reform to reduce such pathologies.

Kureksari Village utilizes local economic potential and designs strategies to increase revenue through analysis of the 2024 budget realization and the 2025 budget plan. Kureksari Village, located in Sidoarjo Regency, has a wealth of resources in the form of physical assets such as a sports building managed by BUMDes as well as non-physical potential such as a spirit of mutual cooperation and a high level of community education. This research was conducted using a qualitative descriptive approach through case studies, using data obtained from interviews, observations, and documentation. The findings show that village financial management has been directed towards the principles of transparency and efficiency, with a focus on spending on development, empowerment, and strengthening the community economy. Although village income in 2025 is projected to increase, challenges are still seen in efforts to increase Village Original Income (PADes) sustainably. The strategies implemented include increasing the professionalism of BUMDes management, mentoring small business actors, and expanding market access through digitalization. Therefore, it is recommended that villages continue to strengthen the capacity of their apparatus, increase community involvement, and build partnerships with external parties to support the achievement of economically independent villages.

Religious moderation is essential for building a harmonious and tolerant society amid religious diversity. This study aims to assess the success of religious moderation programs in Toba district, which is home to various religious communities. The research focuses on the challenges hindering public understanding of religious moderation and explores ways to enhance awareness and implementation. Using a qualitative method, data were collected through interviews and direct observations. The findings indicate a need for broader understanding among Toba residents regarding the values of religious moderation. Socialization and training efforts should be directed toward local Ministry of Religious Affairs staff, religious instructors, and involve religious and traditional leaders to effectively disseminate the message of moderation. Support from the central Ministry of Religion—particularly in providing equitable budget allocations to regional offices—is also crucial for the successful implementation of the program. A structured and collaborative approach is necessary to ensure that the message of religious moderation reaches all levels of society and contributes to the maintenance of interreligious harmony.

The problem of this research is how the implementation of the management control system in TOSERBA MMTC and what strategies are carried out to improve competitiveness in TOSERBA MMTC. The purpose of this study is to determine how the implementation of the management control system in TOSERBA MMTC and to determine what strategies are carried out to improve competitiveness in TOSERBA MMTC. This research method uses a qualitative approach. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of the study TOSERBA MMTC has implemented a structured management control system at three levels: strategic, operational, and financial. Strategic involves quarterly planning based on historical data; operational combines computerized information systems and a collaborative work culture; while finance applies tiered authorization and bottom-up budgeting, which has successfully reduced budget deviations by 22%. To improve competitiveness, MMTC carries a hyperlocal strategy by selling 45% local products, digital transformation such as WhatsApp Business and dynamic discount systems, and marketing through local social media and digital loyalty programs, which have proven effective in increasing sales and customer retention.

This study aims to evaluate the implementation of Good Governance principles in the development management of Silawan Village, Tasifeto Timur Subdistrict, Belu Regency, located on the Indonesia–Timor-Leste border. The research focuses on aspects of participation, transparency, accountability, and effectiveness, as well as the supporting and inhibiting factors in their implementation. Using a qualitative approach, data were collected through observation, interviews, and document analysis. The results indicate that Good Governance principles have begun to be applied through community deliberations, budget transparency, and public oversight of village programs. Although governance has been relatively effective due to the support of community leaders and local infrastructure, challenges such as low citizen participation and slow response from the regency government remain significant obstacles.

Bandung Village has strong economic potential through the development of local handicraft business units and Village-Owned Enterprises (BUMDes), but in its financial management the village experienced a decline in Village Original Revenue (PADes) from IDR 100 million in 2023 to IDR 93 million in 2024. The decline in PADes is an important indicator that reflects possible inefficiencies or weaknesses in aspects of governance, particularly accountability. This paper aims to capture an evaluation of the accountability of the use of APBDes in Bandung Village, Banjar Sub-district, Pandeglang Regency in managing its budget. With a focus on its impact on the effectiveness of community empowerment. The research method used is a qualitative method with a case study approach. The research was conducted in Bandung Village, Banjar Sub-district, Pandeglang Regency, Banten Province. Data was collected through interviews, observations, literature studies, and documentation using Policy Evaluation theory and Accountability theory. The results showed that from the analysis using evaluation theory, there were indicators that had not been met, namely adequacy and equity due to limited resources, namely funds provided by the central government. However, the analysis using accountability theory has fulfilled all indicators due to the strong commitment of the village government to advance the village. This accountability can be seen through reports on each program outcome and evidence of content uploaded on social media such as TikTok and Instagram.