Publication Search

This study aims to formulate an integrative conceptual framework regarding the role of research methods in the formation of evidence-based village policy (EBP). The main focus is how qualitative, quantitative, and mixed methods research can be used to produce more inclusive, transparent, and accountable policies in the context of village development in Indonesia. This study uses a Systematic Literature Review (SLR) approach to scientific publications indexed by Scopus, Web of Science, and SINTA for the period 2015–2025. The literature synthesis shows that research methods play a crucial role in identifying village community needs, improving data quality, and strengthening accountability in the policy formulation process. The EBP approach has been shown to encourage citizen participation, increase transparency in village fund allocation, and minimize the dominance of short-term political interests. However, its implementation faces challenges such as limited capacity of village officials, inadequate data infrastructure, and low policy literacy at the local level. These findings are relevant for strengthening village capacity in managing development funds, developing policies based on the real needs of residents, and promoting social accountability. This article makes a new contribution to the local public policy literature by emphasizing the importance of research as an instrument for strengthening village governance.

This research seeks to examine the innovative governance of police logistics to enhance the operational service efficiency at the Logistics Bureau of East Java Regional Police. The research context arises from the need to reform police logistics management to meet technological innovations and demands for public accountability. This research utilized a qualitative method featuring a case study approach, incorporating extensive interviews with logistics officers, operational personnel, and third-party providers, along with firsthand observations of digital logistics management systems. The results indicate that the adoption of the Integrated Logistic Management System (ILMS) and barcode tracking has improved transparency, distribution speed, and efficiency in operational budgets. Nonetheless, difficulties persist in human resource capability and interdepartmental collaboration. The dialogue suggests that these advancements correspond with adaptive governance theory, stressing bureaucratic adaptability in response to organizational shifts, and public service motivation, which underscores the importance of motivation and professionalism in enhancing the quality of public services. The research finds that digital innovation and performance-oriented assessment enhance the efficiency of police operational services. It suggests enhancing human resource capabilities, performance assessment systems, and collaboration among units to attain transparent, effective, and sustainable logistics management.

This research aims to develop a digital-based governance model for village finance to support the realization of a Smart and Green Village. The study analyzes how digital transformation in village finance management can increase transparency, accountability, and efficiency, while promoting sustainability-oriented budgeting and environmental practices. A Systematic Literature Review (SLR) was used to identify, evaluate, and synthesize scientific publications from 2022 to 2025, accessed through reputable databases such as ScienceDirect, Springer, Wiley, Taylor & Francis, SAGE, ACM, and IEEE. The review focused on topics including digital governance in villages, digital public finance, smart village development, green budgeting, environmental sustainability, and rural digital transformation. Findings indicate that digital-based village finance governance enhances administrative efficiency, strengthens budget transparency through real-time monitoring, minimizes financial deviation risks, and boosts public participation in fiscal accountability. Integrating digital systems with green budgeting features enables the prioritization of sustainable programs, such as renewable energy, waste management, climate change mitigation, and green infrastructure development. The study suggests a comprehensive digital-based governance model that includes e-budgeting, e-accounting, digital payment systems, public transparency dashboards, and environmental performance indicators to support the implementation of a Smart and Green Village. This research offers strategic insights for village governments, policymakers, and practitioners on the importance of adopting digital governance tools to improve financial management and strengthen sustainable development at the local level.

Hospitals, as healthcare institutions, bear the responsibility of delivering safe, high-quality, and patient-centered services. Hospital accreditation serves as a crucial mechanism to ensure service quality and legal protection for patients, particularly in medical dispute cases. This study aims to analyze the impact of accreditation on patient legal protection, both preventively and repressively. The research employs a normative legal method with statutory and conceptual approaches, utilizing primary, secondary, and tertiary legal materials. Data were analyzed through document studies covering Law Number 17 of 2023 on Health, government regulations, presidential regulations, and technical regulations from the Ministry of Health regarding accreditation standards and procedures. The findings indicate that accreditation functions as a continuous evaluation mechanism to ensure medical services comply with safety standards and clinical governance, strengthens patients’ rights to information, informed consent, and quality care, and reduces the risk of medical disputes. However, implementation challenges exist, including limited resources, compliance performed as formalities, and inconsistent supervision. Therefore, accreditation is not merely an administrative symbol but a strategic legal instrument that enhances patient safety culture and hospital accountability, ensuring that healthcare delivery meets professional, ethical, and legal standards.

This study examines the interplay between administrative ethics and bureaucratic decision-making within the governance landscape of Pulang Pisau Regency through a structured literature analysis. Anchored in the theoretical frameworks of Administrative Ethics Theory, Bureaucratic Decision-Making Theory, and Good Governance, this research synthesizes classical and contemporary scholarly works to identify the determinants, challenges, and institutional dynamics that influence ethical decision processes in local bureaucracy. The method employs a qualitative narrative literature review, involving systematic identification, screening, quality assessment, and thematic extraction of relevant academic sources published in the last two decades. Findings indicate that ethical norms, integrity, organizational culture, leadership morality, and institutional control mechanisms significantly shape the rationality, consistency, and legitimacy of bureaucratic decisions. Furthermore, the literature reveals that external pressures, conflict of interest, inadequate regulatory enforcement, and limited administrative capacity remain persistent barriers to the implementation of ethical governance in regional administrations. The study also highlights the essential role of participatory governance, digitalization, and internal accountability frameworks in strengthening ethical consistency across bureaucratic processes. These insights position administrative ethics as a crucial foundation for promoting transparency, fairness, and public trust in local government institutions. The paper concludes that strengthening administrative ethics requires integrated institutional reforms, long-term commitment, and the internalization of ethical values at both organizational and individual levels. The implications of this research extend to policy formulation, bureaucratic capacity-building, and future empirical studies on ethical governance in decentralized contexts.

This research analyzes the strategic role of the Non-Governmental Intermediary (NGI) in bridging farmers and the government to accelerate the implementation of Agrarian Reform (RA) in Indonesia. Sharp agrarian inequality, driven by colonial legacy, land control by corporations/elites, and slow RA due to bureaucratic complexity, overlapping authorities, and information gaps, creates an urgent need for new collaboration mechanisms. NGIs fill this void by performing a multidimensional role: Dialogue Facilitator to reduce information asymmetry; Technical Assistant through Participatory Mapping and valid administrative document preparation; Community-Based Agrarian Conflict Mediator; Independent Monitor for accountability; and Policy Advocate. A New Institutional Model based on Hybrid Governance is proposed, formally integrating the state, NGIs, and farming communities, supported by Technological Integration for transparent participatory spatial data. This model must be realized through Institutionalized Partnership (MoU/Presidential Regulation) to ensure legitimacy and sustainability. Key challenges include bureaucratic resistance, NGO stigma, and local elite conflicts of interest, but strengthening the NGI role presents opportunities through enhanced public accountability and technical innovation. In conclusion, the successful acceleration of RA hinges on the formal legal recognition and capacity building of NGIs as official actors within the RA institutional framework.

This article examines Moses’ leadership narrative from his divine appointment to the post-succession phase through the lenses of servant, transformational, and situational leadership. Using a qualitative narrative approach and thematic analysis, the study explores selected texts in Exodus, Numbers, and Deuteronomy to identify leadership patterns that are theologically grounded and practically relevant for churches in Indonesia. The findings show that Moses’ leadership integrates service and empowerment, vision and transformation, as well as contextual adaptation and succession preparation. Moses’ delegation in Exodus 18 reflects servant leadership that distributes responsibility and forms accountable structures. His call in Exodus 3 represents transformational leadership that shapes collective identity and mobilizes hope. His response to conflict and his public commissioning of Joshua demonstrate situational leadership and responsible succession. The article argues that Moses’ leadership offers a theological-practical model for Indonesian churches seeking leadership that is participatory, visionary, adaptive, and regenerative. This model is especially relevant amid plural social contexts, intergenerational transitions, organizational complexity, and the need for ecclesial accountability.

This study aims to synthesize empirical findings regarding the influence of accountability on local government financial management through a Systematic Literature Review (SLR) and a simple meta-analysis. A total of 10 primary studies (2020-2025) from various databases were analyzed. The results of the qualitative synthesis indicate a shift in research focus from compliance accountability to performance-based and digital accountability. Quantitatively, accountability was found to have a positive and significant influence on the quality of local financial management, mediated by variables such as transparency and internal control systems. The novelty of this study lies in the mapping of accountability and financial management indicators, as well as the identification of research trends leading to technology integration. These findings have important implications for the formulation of more effective and accountable local financial governance policies and results-oriented, which can ultimately improve the quality of public services and the sustainability of regional development. This is expected to improve the quality of public services and support the sustainability of regional development that is better, more transparent, and responsive to community needs.

This community service program aims to improve the basic accounting literacy of the students (santri) at Pondok Pesantren Nurmadani NW Montong Lisung as a strategic effort to strengthen their financial independence. The program was initiated in response to the limited understanding of systematic financial management among santri, despite their involvement in various economic activities within the pesantren, such as the cooperative, canteen, and student organizations. The activities were carried out through four main stages: needs assessment, socialization of basic accounting concepts, financial record-keeping training, and evaluation accompanied by follow-up assistance. Interactive learning methods and experiential learning approaches were applied to ensure that participants not only understood theoretical concepts but were also able to practice them directly. The results showed a significant increase in the santris’ knowledge of the basic accounting equation, general journal, ledger posting, and preparation of simple financial statements. In addition to improved knowledge, there was also a positive shift in attitudes toward the importance of transparency, accountability, and sound financial governance. Several pesantren units began implementing the financial recording formats introduced during the training. Overall, this program successfully enhanced the technical skills and financial awareness of the santri and contributed to strengthening the pesantren’s financial management practices in a more professional and sustainable manner.

This study examines the synergy between morality and professionalism as foundational components in shaping ethical behavior among civil servants in Palangka Raya City. The research is motivated by persistent ethical issues within local government bureaucracy, despite ongoing reform initiatives that emphasize integrity and accountability in public service. Using a quantitative explanatory survey design, data were collected from civil servants across several regional government institutions and analyzed through multiple linear regression to determine the influence of morality and professionalism on ethical behavior. The findings indicate that both variables significantly contribute to the formation of ethical conduct, with morality demonstrating a slightly stronger influence compared to professionalism, thereby confirming theoretical concepts which argue that ethical public administration requires both personal integrity and professional competence. These results highlight the importance of strengthening institutional ethics programs through character building, competency-based professionalism, and transparent supervisory mechanisms to ensure consistency of ethical behavior across administrative practices. The study also acknowledges methodological limitations related to the exclusive use of quantitative measures, suggesting that future research may integrate qualitative approaches to capture deeper subjective meanings of morality and professionalism within public sector settings.

The implementation of the core tax administration sistem (Core Tax Administration Sistem or Coretax) in early 2025, which was expected to modernise tax services, instead sparked a wave of public criticism due to various fatal technical obstacles. The dysfunction of this sistem not only hampered administration but also gave rise to discourse on distrust of state budget management. This study aims to analyse in depth how the failure to implement Coretax has eroded public trust and damaged the fiscal social contract between taxpayers and the state. The research method uses a qualitative approach with a Critical Discourse Analysis perspective based on Norman Fairclough's model. Data was collected through netnography from public comments and interactions on social media, then analysed through three dimensions: text (micro), discourse practice (meso), and social practice (macro). The findings show that public discourse is not merely technical complaints, but a form of symbolic resistance. At the micro level, sistem dysfunction is interpreted as evidence of incompetence and alleged budget irregularities. At the meso level, the public mobilises collective memory related to past government project failures to validate their distrust. At the macro level, this signifies a violation of the principle of reciprocity, whereby the state is perceived as demanding tax compliance without providing adequate services, thereby triggering a crisis of legitimacy. The implications of this study emphasise that digital transformation of the public sector requires transparency and accountability; failure to respond to this crisis has the potential to significantly reduce voluntary tax compliance.

The advancement of information technology has profoundly transformed the criminal justice system, particularly in judicial proceedings that now utilize digital platforms such as e-court and e-litigation. Although judicial digitalization aims to enhance efficiency and transparency, it simultaneously raises critical concerns regarding judicial independence in the exercise of adjudicative authority. This study employs a normative juridical approach to examine how digital transformation affects the principle of judicial independence and to reconstruct its concept in accordance with the rule of law. The analysis is based on statutory regulations, legal doctrines, and principles governing judicial power. The findings indicate that the integration of technology into judicial processes may create administrative and technological dependencies that potentially undermine the autonomy of judges in deciding criminal cases. Therefore, a redefinition of judicial independence is necessary—one that extends beyond institutional guarantees to include ethical and personal integrity aspects through the reinforcement of judicial accountability and technological transparency. This study recommends the formulation of ethical standards and technical regulations that explicitly limit administrative or external interference with judges in the digital judicial environment, thereby maintaining a balance between technological efficiency and substantive justice.

This study examines the crucial role of political ethics in anti-corruption efforts in Indonesia, focusing on Pancasila as the moral and philosophical foundation (Nasoha et al., 2024; Atqiya & Nasoha, 2024). Through a qualitative literature review, the research reveals that weaknesses in political ethics significantly contribute to corrupt practices among elites and state institutions. The study highlights that corruption often stems from a lack of adherence to ethical standards within the political system. Therefore, strengthening political ethics is essential to preventing corruption. The principles of justice, accountability, and public responsibility are critical to this effort, ensuring that government actions align with ethical values. Pancasila’s core values, especially social justice and gotong royong (mutual cooperation), provide a solid moral framework for fostering a transparent, fair, and integrated government system. By embedding these values into political practice, Indonesia can strengthen its anti-corruption efforts, improve public trust, and promote a more just and accountable political environment.

This study aims to analyze the synergy between the Cambridge Curriculum and Islamic Education in fostering students’ character who are faithful, knowledgeable, and globally competitive. The research employed a Systematic Literature Review (SLR) approach, following the PRISMA protocol to trace, screen, and synthesize relevant literature from reputable databases (Scopus, Web of Science, and Google Scholar) within the 2015–2025 timeframe. Out of 142 identified articles, 38 met the thematic and methodological eligibility criteria. The findings indicate that the integration of the Cambridge Curriculum and Islamic Education creates a hybrid educational model that balances global academic achievement with spiritual and moral development. The Cambridge Curriculum provides a framework for 21st-century competencies, while Islamic Education embeds values, manners, and moral accountability. This synergy requires a paradigm shift among teachers, pedagogical innovation, and curriculum policies centered on character formation. The study concludes that character development based on the integration of global curriculum and Islamic values is a strategic pathway to cultivating an excellent and adaptive Muslim generation ready to face global challenges.

This study aims to analyze the narrative dissonance in the corporate communication of the Aqua brand, especially in the context of the crisis of meaning that arises between claims of natural purity and technical findings related to the use of borewells in the production process. Using a qualitative approach through content and narrative analysis, the study integrates two main theoretical frameworks: the Narrative Paradigm (Fisher, 1984) and Image Repair Theory (Benoit, 1995). The analysis focused on how companies are building, maintaining, and renegotiating their corporate narrative amid public pressure and consumer expectations. The results show that the legitimacy crisis arises due to the symbolic mismatch between the narrative of "purity" communicated and the operational reality revealed to the public. This tension triggered a strategic response from the company in the form of public clarification, transparency of the production process, and repositioning of messages to restore consumer image and trust. This study confirms the importance of narrative coherence and reflexivity in corporate communications, especially in an era of digital openness that demands accountability and consistency between symbolic messages and tangible practices. These findings contribute to the study of crisis communication and brand image restoration strategies, as well as a reference for companies in designing ethical, transparent, and sustainable communication to maintain legitimacy and credibility in the eyes of the public.

The rapid growth of social media as a primary channel for information dissemination has triggered a significant surge in the distribution of hoaxes, potentially damaging social order, instigating mass disinformation, and threatening national security. This research aims to design an intelligent algorithm for hoax detection by integrating a critical thinking approach into Natural Language Processing (NLP)-based text processing. The algorithmic model is built using a combination of linguistic features, argument logic, and cognitive indicators such as the detection of unsubstantiated claims, identification of source bias, and evidence testing. To ensure accountability and transparency of the system, an Explainable AI (XAI) approach is applied so that classification results can be understood by non-technical users. The research results show that integrating critical thinking significantly improves detection accuracy to 93.1%, with an increase in precision and recall for detecting hoaxes based on emotional narratives. Beyond technical aspects, this model aligns with the mandate of Law of the Republic of Indonesia Number 11 of 2008 concerning Information and Electronic Transactions (ITE Law), particularly Article 28 paragraph (1), which prohibits the dissemination of false and misleading news that harms the public. Therefore, this system is not only scientifically relevant but also supports law enforcement and strengthens digital literacy in the post-truth era. These findings are expected to be a strategic contribution to the development of an ethical, critical, and responsible digital ecosystem.

This research examines the paradox of Christian leader integrity in facing political polarization and group identity in Toraja society. The background of the problem is a contradictive phenomenon where Christian communities strongly emphasize ethical character of leaders, yet strong group identification can blind them to ethical inconsistencies of supported leaders, especially in the dynamics of regional and presidential elections that divide churches. This research aims to analyze the paradox of Christian leader integrity, identify psychological, theological, and sociological factors causing ethical blindness, and formulate leadership principles that can maintain integrity amid political pressure. Using qualitative descriptive methods based on literature study, this research collects data from leadership theology literature, group identity psychology, and empirical studies on political practices in Toraja Christian communities. Research findings show that the integrity paradox manifests in local political dynamics where ethical standards become loose when leaders come from the same identity group. Factors causing ethical blindness include in-group bias and cognitive dissonance (psychological), sacred-secular dualism and permissive interpretation (theological), as well as clan structure and conformity pressure (sociological). The formulated leadership principles include commitment to biblical standards, theology-based political education, transformative prophetic role, accountability systems, contextual leadership, and building mature faith communities. The implication is that this research provides theoretical contributions to the development of contextual leadership theology and practical recommendations for church leaders in navigating the complexity of identity politics. Research recommendations include developing theology-based political education programs in churches, building leadership accountability systems, and further empirical research to validate the conceptual framework that has been built.

Private Islamic Religious Colleges (PTKIS) play a strategic role in developing superior human resources with Islamic character. However, in practice, many PTKIS face challenges in meeting higher education quality standards and achieving optimal accreditation. Accreditation assistance based on Outcome-Based Education (OBE) and quality digitization are innovative solutions to improve the effectiveness of education quality management. OBE emphasizes the importance of learning outcomes integrated into the curriculum, learning process, and assessments that are measurable and relevant to the needs of the workplace. Meanwhile, quality digitization supports the efficient, transparent, and real-time management of academic data, forms, and accreditation reporting. Through the integration of these two approaches, PTKIS can improve accountability, accelerate the accreditation process, and ensure the achievement of sustainable quality standards. This article discusses the strategy of OBE-based accreditation assistance and quality digitization at the Tanggamus Islamic Education College, Lampung Province, highlighting the implementation process, obstacles encountered, and solution steps that can be applied to strengthen the PTKIS's internal quality assurance system.

This study aims to analyze the implementation of mangrove rehabilitation policies after Cyclone Seroja in West Oesapa Village, Kupang City, using Merilee S. Grindle's policy implementation theory and the principles of good governance. Mangrove rehabilitation is a crucial step in the recovery of coastal ecosystems affected by disasters, but in practice it often faces various obstacles, both in terms of institutions, coordination between actors, and community participation. This study uses a descriptive qualitative approach. Data collection techniques were carried out through in-depth interviews with nine informants consisting of representatives of government agencies (DLHK, BKSDA), field supervisors, NGO administrators, RT heads, and local communities. Data analysis was carried out by referring to two main variables of Grindle's theory, namely policy content and implementation context, which were then combined with governance principles such as coordination, participation, transparency, effectiveness, and accountability. The results of the study indicate that the implementation of the mangrove rehabilitation policy in West Oesapa does not fully reflect the principles of good governance. Coordination between actors is not optimal, community participation is still passive, and post-implementation monitoring mechanisms have not been implemented. The dominance of technical implementers and minimal community involvement in planning are major obstacles to achieving program sustainability. Therefore, strengthening collaborative governance and community empowerment is needed to ensure effective and sustainable mangrove rehabilitation.

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.