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The rapid technological developments of this decade have had a positive impact on the transparency of information in financial reports. Transparent financial report information demonstrates the quality of the financial reports. Public accountants are tasked with providing an opinion on the fairness of the presented financial reports. The standard used by a public accountant in assessing the fairness of financial reports is the Public Accounting Auditing Standards (SPAP). The SPAP contains guidelines for carrying out the audit cycle systematically and in accordance with procedures, starting from the pre-engagement, planning, and reporting stages. Therefore, it is crucial to conduct audit report preparation training for prospective auditors, conducted by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University through a community service program. This community service activity took as participants prospective auditors from STIE Semarang students at KAP Sarastanto and Rekan in Semarang City. This activity was carried out so that prospective auditors could be provided with the knowledge and skills to complete the audit cycle from pre-engagement to reporting. The methods used in this community service program were presentations and mentoring, while the training material for preparing audit reports was carried out by the community service team and practitioners (auditors) from KAP Sarastanto and Rekan. The results of this training show that prospective auditors (STIE Semarang students) are able to understand the audit cycle systematically and are able to realize the importance of audit reports for stakeholders.

Hospitals as organizations that serve the interests of many people also need to carry out marketing to improve the quality of service and also the company's image in the community, so that hospital public relations need to work optimally using available media, one of which is social media to market their service products. This study aims to determine the effect of the use of social media in hospital marketing at RS. Proklamasi Rengasdengklok. In this case, the researcher used the systematic review method, namely an evidence-based method to conduct a systematic review. The source of the article was taken from related articles published in 2019-2022 using Google Scholar and PubMed. The inclusion criteria were (1) research conducted on the use of social media in marketing in hospitals during the last 3 years, (2) all descriptive and analytical studies with different methodologies, and (3) only studies in English, using the keyword "social media" combined with the keywords "hospital" and "marketing" or "hospital marketing". This article is based on research findings from various previously existing research journals. The conclusion is that social media has an influence on hospital marketing, including RS. Proklamasi Rengasdengklok in Karawang Regency, although social media users in the sub-district are still not optimal, but it is very helpful in terms of marketing.

Efforts to digitize public services are now widely adopted as a strategic move to increase accessibility, speed, and reliability of services. Tangerang LIVE is a technological innovation initiated by the Tangerang City Government to offer integrated access via a digital application. This research investigates the impact of the Tangerang LIVE application in improving public service delivery in Tangerang City from the users’ perspective. The study uses descriptive qualitative methods, involving observations, as well as interviews and document analysis. Informants included personnel from the Tangerang City Department of Communication and Informatics, along with 15 application users. The findings reveal that Tangerang LIVE enjoys a high level of public acceptance, especially in terms of ease of use and usefulness. Nevertheless, challenges remain, particularly in response time and complaint management, which need further attention to address these gaps in service quality. The study suggests improvements to application features and better coordination among internal units to optimize digital public service delivery. Overall, Tangerang LIVE demonstrates strong potential to support bureaucratic reform and deliver more responsive and accountable public services in Tangerang City.

Slum areas in Pekanbaru City are being addressed by the local government, including the Meranti Pandak Sub-district. This study aims to assess the effectiveness of the Meranti Pandak Sub-district government in maintaining environmental cleanliness in slum areas and to identify the inhibiting factors affecting its effectiveness (Case Study: Slum Area in Meranti Pandak Sub-district, Pekanbaru City). Environmental issues in this area are of major concern due to their impact on public health and quality of life. The study applies Duncan’s theory (as cited in Nurmalasari & Supriyadi, 2021), which highlights three indicators: goal achievement, integration, and adaptation. Data collection methods include observation, interviews, and documentation. The findings reveal that the sub-district government's efforts have not been fully effective. This is evident from poorly targeted programs, unequal service distribution among residents, low community participation, and weak monitoring and evaluation by the local authorities. Additional obstacles include unresolved waste management issues, limited budget, and non-permanent building structures. To improve effectiveness, the study recommends more focused program planning, sustainable community empowerment, and enhanced cross-sectoral coordination.

A cooperation agreement is a legal instrument that underlies the regulation of rights, obligations, and responsibilities between the parties involved in a collaboration. In the context of public health financing, this agreement aims to ensure access to adequate health services, especially for disadvantaged groups. Along with the reform of the health sistem in Indonesia in recent years, the government has sought to improve accessibility and quality of services through the transformation of the health financing sistem. The National Health Sistem (SKN) as the main framework is organized to ensure equitable health services. One of the crucial components in the SKN is health financing which is realized through the National Health Insurance (JKN). Legal provisions regarding the form and mechanism of this collaboration have been regulated in Law Number 17 of 2023, specifically Article 4 paragraphs (1) and (2), which emphasize that collaboration between BPJS and central and regional government institutions is carried out through a written agreement, which can be in the form of a memorandum of understanding, operational cooperation, functional cooperation, or other forms mutually agreed upon.

Land transportation infrastructure is an important component in supporting public mobility and national economic growth. This research aims to compare the management of land transportation infrastructure in Indonesia and Japan by highlighting the differences in strategies, policies, and innovations implemented in each country. The method used is a literature study with a qualitative approach that examines policy documents, institutional reports, and previous research. The results show that Japan has built an integrated and efficient land transportation system through long-term planning and high-tech support, while Indonesia still faces challenges in infrastructure equity, governance, and rapid urbanization. However, Indonesia is starting to show progress through national strategic projects, service digitization, and technological cooperation with Japan. The implication of this study confirms that improving the quality of governance, fairer distribution of infrastructure investment, and integration of technology in the transportation system are not only important, but are key prerequisites for Indonesia to realize an efficient, inclusive, and sustainable transportation system. In addition, lessons learned from Japanese practices show that collaboration among stakeholders, regular evaluation of policies, and long-term planning need to be part of the land transportation reform framework in Indonesia.

The concept of smart governance has become increasingly crucial in supporting public sector reform through digital transformation. This study aims to identify the major challenges and opportunities in implementing smart governance in Indonesia by conducting a comparative review of academic journal literature and contextualizing the findings to the case of Pekanbaru. The analysis reveals three critical challenges: uneven digital infrastructure, low digital literacy among civil servants, and fragmented regulations and inter-agency coordination. On the other hand, the review also identifies opportunities in improving service quality and expanding citizen participation through digital platforms. Contextual discussion highlights how these findings reflect the actual conditions in Pekanbaru, which, despite its ambition to become a smart city, still struggles with systemic barriers. The study concludes with practical recommendations for the Pekanbaru city government, emphasizing the importance of capacity building, system integration, and inclusive public engagement. This review also serves as a foundation for future empirical research to validate the findings and enrich local digital governance strategies.

The existence of clean water is very important because clean water is a basic need for human life and the environment. The availability of abundant clean water is certainly an indicator of welfare, public health, and environmental sustainability. The Surakarta City Regional Drinking Water Company as a provider of clean water services to the community is carried out in accordance with applicable regulations in order to realize clean water services that are decent, equitable, and sustainable. This study aims to determine the role of the Surakarta City Regional Drinking Water Company in implementing the provision of clean water to meet the needs of the community. This research method uses an empirical legal research method. Based on the results of the study, it shows that the implementation of drinking water provision by the Surakarta City Regional Drinking Water Company is not entirely fair and equitable to the community. This is influenced by several obstacles faced, including unstable water quality, less than optimal water continuity, damage to water pumps, and leaks in the pipe network.

Financing in the health sector plays an important role in ensuring the sustainability of hospital operations and the provision of quality health services. Structured and efficient financing planning contributes greatly to improving the health of the community. However, in practice, it is not uncommon to find problems due to weak financial planning, such as budget limitations that have an impact on the low quality of health services and waste due to inappropriate spending. To overcome these problems, strategic steps are needed, including through increasing funding, more accountable management and allocation of funds, and controlling service costs. Thus, the issue of health financing has a significant influence on the quality of public health and is an important part of the development of the national health system.

The mentoring activity for preparing regional development planning documents at Bapperida Bangkalan Regency is part of a community service program aimed at improving the effectiveness of public administration. During the program, students were directly involved in collecting and processing data, analyzing program performance indicators, and assisting in drafting and evaluating planning documents such as the RKPD, RPJMD, and RPD. This activity also supported the budgeting process, program consistency assessment, and public service performance measurement through the Community Satisfaction Survey (SKM). The results of the mentoring program show that collaboration between academia and local government can improve work efficiency, the quality of planning documents, and the capacity of civil servants in developing data-driven policies. This activity not only benefited the institution but also served as a real-world learning experience for students in understanding public administration practices at the regional level.

This study aims to analyze the role of information technology in improving the effectiveness of public administration in Indonesia. Using a descriptive qualitative approach, this research highlights how technology supports administrative simplification, transparency, and responsiveness to public needs. The study finds that national platforms such as SP4N-LAPOR!, OSS-RBA, and SIPD have contributed to reducing bureaucratic barriers and enhancing public service quality. However, challenges such as digital literacy gaps and infrastructure inequality persist, requiring continuous improvement strategies. The conclusion emphasizes that adaptive policies and human resource capacity development are key to maximizing the benefits of technology in public administration.

Reliable internet connectivity is a crucial element in supporting work effectiveness at the Central Bureau of Statistics (BPS) in Central Lombok. However, users of the internal WiFi network have reported various issues, including inconsistent speed and weak signal stability. This study aims to analyze user satisfaction with the WiFi network services using the Servqual method, which assesses service quality based on five dimensions: tangibles, reliability, responsiveness, assurance, and empathy. A quantitative approach was employed by distributing questionnaires to employees and staff who utilize the network. Data analysis was conducted by measuring the gap between users’ expectations and their perceptions of the service quality. The results show that most dimensions experienced a negative gap, particularly responsiveness (-0.47) and tangibles (-0.40), indicating inadequate response speed and suboptimal infrastructure conditions. Conversely, assurance (+0.40) and empathy (+0.27) showed positive gaps, reflecting users’ trust in the competence of IT staff and their perceived attentiveness. These findings highlight the need for technical evaluations, infrastructure improvements, and capacity building of human resources through regular training. This research contributes to the understanding of information technology service quality in the public sector and provides a foundation for strategic decision-making to enhance digital services. Moreover, the study encourages further research using mixed methods to gain a more comprehensive understanding of user satisfaction with WiFi services in government institutions.

The use of the Digital Population Identity (IKD) application in Tanjungpinang City aims to provide convenience and protection to the public in accessing digital population administration services. However, distrust of the digital system is also a barrier. The public often feels worried about the security of their personal data and the reliability of the system used. In addition, counseling and training for the public on the use of information technology is often lacking, resulting in low community involvement in existing services. The purpose of this study was to measure the effectiveness of the use of the Digital Population Identity (IKD) application in terms of population administration in Tanjungpinang City. The method used is a descriptive quantitative method with a population of 1,271 people and a sample of 93 people, and using data collection tools in the form of documentation and filling out questionnaires or surveys using Subagyo's theory (2000) on indicators of effectiveness measurement. The results of the study showed that the accuracy of the target with an average value of 77.00, the implementation of program socialization 75.38, the achievement of program objectives 75.90, and the implementation of program monitoring 77.70. Based on the results above, it is concluded that the categorization of the quality and performance of the IKD Application user unit obtained a survey conversion result of 75.53 IKD Application Users at quality C which is included in the "LESS GOOD" category.

Public service in the Islamic perspective is a comprehensive concept, integrating religious principles with governance practices to achieve justice, efficiency, and public welfare. This concept is based on the Qur'an and Hadith, which emphasize values ​​such as justice (*'Adl*), responsibility (accountability), consultation (*Shura*), and welfare (*Maslahah*). Public service in Islam is not only a transaction, but also has moral and spiritual aspects, where providing the best service is considered as worship and a form of obedience to Allah. The scope of public service in Islam includes various important sectors such as education, health, law, and socio-economic welfare. Islamic history, especially in the era of the Prophet Muhammad SAW and the Khulafaur Rasyidin, shows concrete examples of the application of these principles, such as the construction of mosques as centers of learning, the establishment of hospitals, and the management of Baitul Mal for the fair distribution of resources. In the modern context, especially in Indonesia, Islamic values ​​have proven to play an important role in bureaucratic reform and improving the quality of public services. Despite facing obstacles such as lack of resources and integration between institutions, the application of Islamic principles in public services—as seen in Islamic hospitals and Islamic travel agents—shows the possibility of producing more just, humane, and quality services. Thus, the Islamic approach to public services provides an ethical framework that is flexible, responsive, and focused on the welfare of society.  

Regulation plays an important role in the public sector as a legal foundation and reference in the implementation of governance. This article discusses regulation and its developments in the public sector of Indonesia, highlighting its functions, purposes, dynamics, and challenges in its implementation. Regulation aims to create legal certainty, enhance bureaucratic efficiency, protect public interests, and ensure the quality of public services. Over time, regulation has undergone significant changes, especially after the era of reform and digitalization, which has encouraged increased transparency through e-government and technology-based services. However, the implementation of regulations still faces obstacles such as overlapping rules, weak policy evaluation, and low public legal literacy. These challenges demand reforms that are not only normative, but also strengthen institutional capacity and public participation. Information technology is also an important tool to support adaptive and responsive regulations to the needs of the community. Through a literature review and policy analysis, this article concludes that sustainable regulatory reform is needed to support better, efficient, and public service-oriented governance that is fair and accountable.

This study explores the digital transformation of public services through SAMSAT Digital in Lumajang, Indonesia, focusing on the perceptions of the younger generation. The implementation of SAMSAT Digital aims to improve accessibility, efficiency, transparency, and user experience in vehicle administrative services. The research highlights that the success of this digital innovation depends on key factors such as ease of use, data security, and service speed. The integration of advanced features like intuitive interfaces, proactive notifications, AI-powered chatbots, and flexible digital payments significantly enhance user satisfaction and adoption, especially among tech-savvy youths. Challenges such as limited digital literacy and infrastructural issues require continuous education and infrastructure improvements. Overall, the findings demonstrate that effective digital service innovation, supported by a strong commitment to security, usability, and infrastructural development, can foster more effective, transparent, and inclusive public services, contributing to better quality of life and modern governance.

Public transportation, with Transjakarta as its main pillar, requires a deep understanding of customer behavior to improve service quality and maintain loyalty. This study aims to segment Transjakarta customers using data mining techniques, specifically the K-Means Clustering algorithm, based on the RFM (Recency, Frequency, Monetary/Value) behavioral model. 37,900 rows of raw transaction data were processed into a clean database, resulting in 1,917 unique customers for analysis. The RFM metrics were then normalized using Min-Max Scaler. The optimal number of clusters was evaluated using the Elbow Curve and Silhouette Score Methods, which led to the determination of k = 4 clusters. The segmentation results identified four customer groups requiring specific strategies: Cluster 3 (Champions) with high R, F, and V (requiring rewards and retention); Cluster 0 (Active, Low Value) with high R and F but low V (requiring upsells and cross-sells); Cluster 1 (Potential/At-Risk); and Cluster 2 (Dormant/Lost). Preliminary analysis (EDA) showed that nearly half of customers (49.3%) used Bank DKI cards, dominated by the productive age group (25–45 years old), with the Rusun Kapuk Muara–Penjaringan route being the busiest. The main managerial recommendation is to strengthen the partnership with Bank DKI and optimize services in this busy corridor.

Background: Government administration plays a crucial role in delivering public services and implementing policies effectively. However, many developing countries face significant challenges in administrative capacity, bureaucratic efficiency, and service delivery quality. Objective: This study aims to analyze the key factors contributing to administrative weaknesses in government and propose a comprehensive framework for strengthening government administration to improve public service delivery and governance effectiveness. Methods: This research employs a mixed-methods approach, combining literature review, case study analysis, and expert interviews. Data was collected from 150 government officials across three administrative levels (national, regional, and local) and analyzed using thematic analysis and statistical methods. Results: The study identified five critical areas for administrative strengthening: (1) Human resource development and capacity building, (2) Digital transformation and technology integration, (3) Process optimization and bureaucratic reform, (4) Performance management systems, and (5) Citizen engagement mechanisms. Implementation of these components showed significant improvements in service delivery efficiency (p < 0.001) and citizen satisfaction scores (p < 0.01). Conclusion: A comprehensive approach to strengthening government administration requires coordinated efforts across multiple dimensions. The proposed framework provides a roadmap for systematic administrative reform that can enhance governance effectiveness and public service quality.

This study discusses the implementation of the effectiveness of legal oversight of regional personnel management in the era of regional autonomy. Regional autonomy grants broad authority to regional governments to regulate and manage public interests, including in the management of state civil servants (ASN). However, this authority often gives rise to problems, such as nepotism, politically motivated job transfers, and weak accountability in personnel management. Legal oversight is an important instrument to ensure that all personnel policies and practices are implemented in accordance with the principles of legality, professionalism, and accountability. The research method used is normative legal research with a statutory, conceptual, and case approach, as well as qualitative analysis of regulations and personnel oversight practices. The results of the study indicate that the effectiveness of legal oversight is greatly influenced by the consistency of regulatory implementation, the strength of supervisory institutions such as the State Civil Service Commission (KASN) and the State Civil Service Agency (BKN), and the legal culture of regional apparatus. Strict enforcement of sanctions against violations also plays an important role in maintaining the integrity of the merit system. The conclusion of this study confirms that effective legal oversight can prevent abuse of authority, strengthen the professionalism of civil servants (ASN), and support the achievement of regional autonomy goals, namely improving the quality of public services and public welfare. Therefore, strengthening regulations, supervisory institutions, and internalizing the values ​​of good governance are necessary to realize transparent, accountable, and integrity-based regional personnel management.

The transformation of settlement patterns in Ciwandan District, Cilegon City, is a consequence of massive industrial expansion over the past two decades. This change has resulted in the conversion of coastal agricultural land into high-density urban-industrial areas with heterogeneous settlement characteristics. This study aims to describe population dynamics, spatial structure changes, and their impact on the quality of life of the community. The approach used is descriptive qualitative with a literature review method. The findings indicate that the increase in population, particularly the working-age population, is accompanied by the growth of informal housing and pressure on basic infrastructure such as sanitation, clean water, and green open spaces. The imbalance between industrial growth and the provision of public services has created various social and ecological challenges. Therefore, there is a need for the integration of spatial planning policies, adaptive infrastructure development, and partnerships between the government, the community, and the industrial sector to create livable and sustainable residential areas.