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Compliance with local tax and retribution payments plays a crucial role in increasing Regional Own-Source Revenue (PAD). However, low fiscal literacy and limited effectiveness of existing socialization programs remain major obstacles to achieving optimal revenue targets. This community service program aims to enhance the knowledge and capacity of officers at the Regional Revenue Agency (Bapenda) of Southeast Sulawesi Province in implementing more effective, persuasive, and adaptive socialization strategies. The methods used include direct observation, interviews, document analysis, material presentation, and interactive discussions. The results indicate that the socialization activities improved officers' understanding of tax literacy concepts, fiscal communication, and technology-based educational strategies. Additionally, the findings reveal that low public literacy, limited use of digital media, and varying public perceptions of fiscal transparency significantly influence taxpayer compliance. This program produced practical educational materials and strategic recommendations that can be sustainably implemented by Bapenda. Overall, the activity contributes positively to strengthening the agency’s internal capacity and refining socialization strategies to enhance taxpayer compliance and support optimal local revenue collection.

This research seeks to examine the management of transparent and accountable civil service transfers and promotions in the Formation and Mutation Division of Pasuruan City's Civil Service Agency (BKD). The study is based on the significance of the merit system in upholding bureaucratic professionalism, since the procedures for transfer and promotion frequently influence equity and organizational effectiveness. Employing a qualitative case study method, data were gathered via in-depth interviews, participatory observations, and document examination. The results show that the transfer and promotion systems in BKD Pasuruan have progressed towards transparency via data-driven management, yet obstacles persist in communicating policies and involving employees in performance evaluations. Accountability has been enhanced via performance-driven assessments incorporated with the e-performance system and job analysis. The conversation emphasizes that the effectiveness of governance practices is affected by organizational flexibility, engaged leadership, and the public service motivation of civil servants. This research determines that the interplay of data-based policies, performance assessment frameworks, and a transparent bureaucratic environment establishes the basis for creating a just, efficient, and sustainable civil service governance model.

Compliance with local tax and retribution payments plays a crucial role in increasing Regional Own-Source Revenue (PAD). However, low fiscal literacy and limited effectiveness of existing socialization programs remain major obstacles to achieving optimal revenue targets. This community service program aims to enhance the knowledge and capacity of officers at the Regional Revenue Agency (Bapenda) of Southeast Sulawesi Province in implementing more effective, persuasive, and adaptive socialization strategies. The methods used include direct observation, interviews, document analysis, material presentation, and interactive discussions. The results indicate that the socialization activities improved officers' understanding of tax literacy concepts, fiscal communication, and technology-based educational strategies. Additionally, the findings reveal that low public literacy, limited use of digital media, and varying public perceptions of fiscal transparency significantly influence taxpayer compliance. This program produced practical educational materials and strategic recommendations that can be sustainably implemented by Bapenda. Overall, the activity contributes positively to strengthening the agency’s internal capacity and refining socialization strategies to enhance taxpayer compliance and support optimal local revenue collection.

This study aims to analyze the effect of accountability, transparency, community participation, and village apparatus competence on the effectiveness of village fund management in Sidodadi Village, Masaran District, Sragen Regency. This research employed a quantitative approach using questionnaires as the data collection instrument. The population in this study consisted of the residents of Sidodadi Village, with a total sample of 85 respondents determined through a sampling method. Data were analyzed using validity tests, reliability tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²). The results indicate that accountability, transparency, community participation, and village apparatus competence have a positive and significant effect on the effectiveness of village fund management. Simultaneously, the four independent variables contribute 64% to the effectiveness of village fund management, while the remaining percentage is influenced by other factors not included in this study

The purpose of this study is to find out how the implementation of accountability and transparency in the management of the Village Budget (APBDesa) in Sintuwulemba Village, Poso Regency, Central Sulawesi Province, is carried out. The researcher used a qualitative approach with in-depth interviews as the research method. Data were obtained by conducting interviews with three key informants consisting of the village secretary, the village treasurer, and the Village Consultative Body. The research findings indicate that the Sintuwulemba village government has applied the principle of accountability in the management of village funds. This is evident from the planning, implementation, administration, and accountability processes that are open, involving the community in every process. In terms of transparency, the Sintuwulemba village government has applied the principle of transparency where every village development policy and the use of village finances always go through the village deliberation stage. These two principals have made Sintuwulemba Village one of the successful villages in implementing village development and good village fund management in Poso Regency. These steps are also those that need to be emulated by other villages in Poso Regency and its surroundings.

This study aims to analyze the influence of internal control systems and transparency on the accountability of village financial management. This type of research is quantitative and descriptive, using primary and secondary data. Data were collected using questionnaires and literature studies. The population was the Tanjung Datuk community and village officials, Siak Kecil sub-district, Bengkalis district, Riau. The sampling technique used was accidental sampling, with Yamane sample measurements, so the number of samples obtained was 237 people. The data analysis technique used multiple linear regressions with validity, reliability, classical assumptions and hypothesis testing using SPSS software. The results of this study indicate that the internal control system has a positive effect on the accountability of village financial management. However, transparency does not affect the accountability of village financial management. This study provides theoretical implications, especially in completing the theory regarding the influence of the internal control system on accountability and support for the theory of stewardship and legitimacy. This study can then be a reference for the village government in maintaining and improving the accountability of village financial management in implementing the internal control system.

This study focuses on the role of auditing in improving the credibility and reliability of financial statements, particularly through the examination of cash and cash equivalents, which are the most liquid assets and also the most vulnerable to errors and fraud. The purpose of this study is to improve the understanding of financial statement users, including investors, financial analysts, consultants, academics and accounting practitioners, as well as accounting students, about the function of cash and cash equivalents audit reports in improving business quality. This study found that comprehensive and independent cash and cash equivalent audits can increase user confidence in the transparency, accountability, and reputation of companies. This study conducted semi-structured interviews with eight informants in Jakarta, Bogor, and Depok. The results show that three main factors influence financial statement users' perceptions of audit quality: auditor credibility, audit process independence, and the audit's ability to demonstrate good corporate governance. According to the results of this study, cash audits are very important as a measure of management integrity and a tool for assessing company quality. The study is also expected to help auditors and management improve audit practices that are clearer, more independent, and focused on the needs of financial statement users.

 Digital transformation in public service is an inevitable necessity in the era of modern governance. This study aims to analyze the effectiveness of the implementation of the Smart Civil Registration System (Smart System Dukcapil) in digital administrative services in Palangka Raya City as part of the national e-government initiative and the strengthening of electronic-based governance. The research employs a qualitative descriptive method, collecting data through in-depth interviews, direct observations, and document analysis of relevant regulations and the implementation of the system within the Department of Population and Civil Registration (Disdukcapil) of Palangka Raya City.The findings indicate that the implementation of the Smart System Dukcapil through applications such as the Sistem Informasi Dukcapil Oloh Itah (SI-DOI) and Digital Population Identity (IKD) has significantly improved efficiency, transparency, and data accuracy in population administration services. These digital innovations have streamlined bureaucratic processes, minimized physical interaction, and enhanced public satisfaction with administrative services. However, the system’s effectiveness is still constrained by challenges such as limited internet infrastructure in peripheral areas, low digital literacy among citizens, and inadequate technical capacity among civil servants in operating digital systems optimally. Theoretically, the implementation of the Smart System Dukcapil reflects the realization of good governance and smart governance principles through the integration of technology, bureaucratic reform, and community participation. This study recommends strengthening human resource capacity, expanding digital infrastructure, and promoting continuous public education to ensure system sustainability. Consequently, digital population administration in Palangka Raya has the potential to become an innovative, inclusive, and adaptive model for regional public service governance.

 Digital transformation in public service is an inevitable necessity in the era of modern governance. This study aims to analyze the effectiveness of the implementation of the Smart Civil Registration System (Smart System Dukcapil) in digital administrative services in Palangka Raya City as part of the national e-government initiative and the strengthening of electronic-based governance. The research employs a qualitative descriptive method, collecting data through in-depth interviews, direct observations, and document analysis of relevant regulations and the implementation of the system within the Department of Population and Civil Registration (Disdukcapil) of Palangka Raya City.The findings indicate that the implementation of the Smart System Dukcapil through applications such as the Sistem Informasi Dukcapil Oloh Itah (SI-DOI) and Digital Population Identity (IKD) has significantly improved efficiency, transparency, and data accuracy in population administration services. These digital innovations have streamlined bureaucratic processes, minimized physical interaction, and enhanced public satisfaction with administrative services. However, the system’s effectiveness is still constrained by challenges such as limited internet infrastructure in peripheral areas, low digital literacy among citizens, and inadequate technical capacity among civil servants in operating digital systems optimally. Theoretically, the implementation of the Smart System Dukcapil reflects the realization of good governance and smart governance principles through the integration of technology, bureaucratic reform, and community participation. This study recommends strengthening human resource capacity, expanding digital infrastructure, and promoting continuous public education to ensure system sustainability. Consequently, digital population administration in Palangka Raya has the potential to become an innovative, inclusive, and adaptive model for regional public service governance.

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 study analyzes the mechanism of money creation in Islamic financial institutions by highlighting its relationship to the principle of prudence and the intermediation function. The research background is based on the growth of Indonesia's sharia capital market which by 2025 will reach a capitalization of IDR 5,060 trillion, but still faces conceptual challenges regarding how money is created according to the principles of maqashid al-shariah. The method used is Systematic Literature Review (SLR) with PRISMA guidance on 38 relevant scientific articles. The results of the study show that money creation in the sharia system only occurs through real asset-based economic activities, in contrast to the conventional system that relies on credit and interest expansion. The intermediation function is carried out through partnerships that prioritize proportional sharing of risk and profit, while the prudential principle ensures that monetary expansion remains under control. In addition, research has found that sharia contracts such as murabahah, mudarabah, and musharakah play a role in encouraging productive money circulation while suppressing speculative activities. This study concludes that the integration between the moral and economic dimensions forms a just, stable, and sustainable Islamic monetary paradigm. These findings make a conceptual contribution to strengthening Islamic financial policy in Indonesia, especially in formulating a monetary regulatory framework that is in line with the principles of distributive justice, transparency, and protection of the stability of the national financial system.

This study aims to analyze the SWOT of the application of the Quick Response Indonesian Standard (QRIS) in deepening the understanding of financial management in micro business actors in the food sector in Tropodo, Sidoarjo. The method used is qualitative descriptive with case studies, through in-depth interviews with five business actors who have adopted QRIS. The data was analyzed using source triangulation to ensure the validity of the findings. The results of the study show that QRIS provides strength in the form of ease of transactions, automatic recording, cash flow transparency, and increased consumer competitiveness. Weaknesses that arise include delays in disbursement of funds, deduction fees, mixing business funds with personal funds, and lack of understanding of advanced features. From the external side, opportunities are reflected in the trend of cashless society, digital financial literacy, integration with supporting applications, and the expansion of the cashless payment ecosystem. Meanwhile, threats include network disruptions, security risks, reliance on service providers, and potential data leaks. Overall, QRIS not only acts as a means of payment, but also as a strategic instrument for MSME financial governance. Therefore, it is important to increase financial literacy and infrastructure support so that the benefits of QRIS can be optimized.

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.

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 development of digital technology and the Internet of Things (IoT) has transformed the paradigm of urban development towards the concept of a smart city based on data and connectivity. This study analyzes the nature of smart cities through three dimensions of the philosophy of science: ontology, epistemology, and axiology. From an ontological perspective, a smart city is understood as a complex entity consisting of physical, digital, social, and ecological systems that interact with each other to create efficient and adaptive urban governance. Epistemologically, knowledge in a smart city is obtained through the process of collecting, processing, and analyzing data from various IoT devices, sensors, and citizen participation, thereby producing new insights that support evidence-based decision-making (data-driven governance). From an axiological perspective, a smart city has ethical values and goals to improve the quality of life of its citizens, strengthen government transparency, maintain environmental sustainability, and promote inclusive social participation. Thus, this study asserts that the development of a smart city is not only technological but also has a philosophical foundation oriented towards a balance between efficiency, humanity, and sustainability.

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.

This abstract summarizes the innovation in land administration services through the implementation of Electronic Land Rights Certificates (e-Certificates) by the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN). The policy responds to persistent challenges in conventional land certificate services, including lengthy bureaucratic procedures, limited transparency, and risks of document duplication and forgery. The study focuses on the implementation of e-Certificate services at the Surabaya City Land Office II, aiming to analyze the effectiveness of the innovation, supporting and inhibiting factors, and its impact on public service quality. A descriptive qualitative approach is employed, utilizing Rogers’ Diffusion of Innovation theory (1971) with five key indicators: relative advantage, compatibility, complexity, trialability, and observability. Data collection methods include document analysis, in-depth interviews, and field observation. Findings indicate that the e-Certificate provides significant benefits, such as time efficiency, enhanced data security, and improved transparency. The innovation also aligns with national priorities for digital transformation and bureaucratic reform. However, notable complexity persists due to limited digital literacy among the public and adaptation challenges faced by employees. Limited-scope pilot implementation supports iterative system improvements, while observable outcomes include accelerated services and increased public trust. Key enabling factors consist of strong national policy support, advanced digital infrastructure in Surabaya, and organizational commitment. Conversely, constraints include limited human resources, resistance to organizational change, and data security concerns. Overall, the e-Certificate innovation at the Surabaya City Land Office II has generated new public value through faster, more efficient, and accountable services, establishing a model for advancing digital transformation in land administration across Indonesia.

This research aims to design and build a web-based New Student Admission Information System (PPDB) at Marawang State Elementary School. This system was developed as a solution to improve efficiency, transparency, and accuracy in the process of admitting new students. By utilizing web-based technology, prospective students and parents can register online, upload required documents, and monitor registration status in real-time. The school has the convenience of verifying data, managing information, and generating admission reports automatically. Data security is an important aspect of this system, so it is designed with personal information protection features to maintain the confidentiality of students. The system development method is carried out through a web-based approach that allows flexible access from a variety of devices. The results of the study show that the web-based PPDB system is able to speed up the administration process, reduce manual errors, and increase user satisfaction. The implementation of this system not only provides benefits for Marawang State Elementary School, but can also be used as a model for other schools in adopting a similar information system. Thus, the web-based PPDB system contributes to the modernization of basic education management and supports the creation of more effective and transparent educational services.

This study aims to describe how the use of Islamic banking services contributes to enhancing shariah financial inclusion among students of Universitas Muhammadiyah Makassar. The research employed a qualitative descriptive approach involving eight student informants from various faculties selected through purposive sampling. Data were collected through in-depth interviews, non-participant observations, and documentation during May-July 2025. Data analysis followed the stages of reduction, presentation, and conclusion drawing in an interactive manner. The findings indicate that most students understand the basic principles of Islamic finance (prohibition of riba, profit-sharing, clarity of contracts, and transparency), although financial literacy is not evenly distributed. Experiences in using Islamic banking services were generally positive, with account opening procedures and contractual clarity being well appreciated.