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This research aims to determine the effectiveness of the policy for implementing recess activities for council members in accommodating the aspirations of the community in East Java Province, based on the perspective of effectiveness theory. The recess is a formal mechanism designed to bring the legislature closer to the community in order to absorb input and hopes that can be integrated into the legislative and budgeting process. This study identified four main aspects of effectiveness: goal achievement, efficiency, relevance, and policy impact. Using qualitative research analysis and data collected through in-depth interviews, observation, and document analysis. The research results show that even though research is an important means for the community to convey needs, its implementation still faces obstacles, such as violations of follow-up to aspirations that have been received and a mismatch between community priorities and the development programs being implemented. This research provides encouragement for follow-up mechanisms and increasing legislative capacity in managing community aspirations so that res activities are more effective and relevant in supporting development at the regional level.

This study aims to evaluate the implementation of electoral policies in Surabaya City using SWOT analysis (Strengths, Weaknesses, Opportunities, Threats). The main issue faced is the suboptimal application of policies, despite various programs being launched to increase voter participation. SWOT analysis is a tool used to identify strengths, weaknesses, opportunities, and threats within an organization or policy. This research employs a qualitative approach with a case study design, involving in-depth interviews, participant observation, and document analysis to collect data from policymakers, policy implementers, and the general public. The results indicate that the primary strengths lie in competent human resources and capable technological infrastructure, while weaknesses include a lack of inter-agency coordination and budget constraints. Opportunities can be leveraged through technological advancements and community support, whereas threats include regulatory changes and cybersecurity risks. The study provides recommendations to enhance coordination, develop voter training and education programs, and strengthen cybersecurity. Thus, it is hoped that the electoral process in Surabaya will become more effective, efficient, and transparent, gaining full trust from the public.

This study aims to describe and analyze: the effectiveness of the implementation of the Revenue and Expenditure Budget policy and the implications of the implementation of the Regional Budget and Expenditure policy in Lumajang Regency. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that regional financial policies in Lumajang Regency, especially the policy of increasing Regional Original Revenue (PAD), are inseparable from the Central Government's policies in the framework of financial relations between the Central and Regional Governments. Meanwhile, the Lumajang Regency Government's policies to increase Regional Original Revenue (PAD/Pendapatan Asli Daerah) include: Digitalization to increase the efficiency and transparency of financial management, Adjustment of regional taxes and levies, Re-collection of taxpayers, Cooperation with the private sector and NGOs in the management and collection of regional taxes and Improvement of regional tax management management. The model of the implementation of the Regional Original Revenue (PAD) policy implementation model in Lumajang Regency is Top Down. The Government of Lumajang Regency, East Java is committed to continuing to encourage an increase in Regional Original Revenue (PAD). The contribution of Lumajang Regency's PAD in 2024 compared to the APBD (Anggaran Pendapatan Belanja Daeerah) structure only reaches 16 percent, so that to meet the needs of the expenditure budget in the APBD budgeting structure, it still depends on transfer funds, To reduce dependence on transfer funds, the government is optimizing regional tax revenues, especially from the Rural and Urban Land and Building Tax (PBB-P2). The implication is that to increase regional tax and levy revenues, efforts are needed to increase production and business capacity in the regions. Increasing production capacity and business activities is an important factor to increase regional tax and levy revenues. In addition, it is also necessary to increase the capacity of regional tax administration as one of the requirements to increase tax capacity and effort in the regions (taxable capacity and tax effort).

Education in Indonesia faces various challenges to meet the demands of a growing society. One of the important aspects in improving the quality of education is teacher competence. The leadership of the principal plays a significant role in encouraging the improvement of teacher competence, which in turn will have an impact on the quality of learning in schools. This study aims to describe how the principal's leadership in improving teacher competence at State Elementary School 09 Pemouthan, as well as the factors that support and hinder the process and how to overcome these obstacles. This research uses a qualitative descriptive approach through observation, interviews and documentation. The results of the study show that the principal of State Elementary School 09 Pemouthan in improving teacher competence has implemented various leadership strategies, including by acting as an educator, manager, administrator, supervisor, leader, innovator and motivator to improve teacher competence. The supporting factors encountered include the provision of resources, the use of technology in learning, and creating a positive work environment. Meanwhile, inhibiting factors include budget limitations, resources, time, lack of self-motivation and resistance to change. To overcome this, the principal encourages teachers to optimize the use of technology and the internet to access online training materials, build a positive learning culture by forming a learning community and involving driving teachers as resource persons, as well as providing rewards as competency support.

This study aims to describe and analyze: Accountability of budget management of the Maybrat district secretariat and inhibiting factors of accountability of the budget management of the Maybrat district regional secretariat. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Budget Preparation Procedure of the Maybrat Regency Regional Secretariat is carried out by a budget team that is prepared and implemented for a period of one year. The stages of the budget preparation system start from the guidelines of the SEKDA Work Plan that has been determined using the mixed preparation method (Top Down and Bottom Up). The evaluation process of planning the operational cost budget at the Maybrat Regency Regional Secretariat begins with an evaluation of the budget preparation process schedule guided by Permendagri No. 13 of 2006 and Permendagri No. 59 of 2007. The implementation and administration of the budget at the Maybrat Regency Regional Secretariat is carried out by the Treasurer of the Maybrat Regency Regional Secretariat through recording by the treasurer using general cash books, tax assistant cash books and bank books.  The evaluation of the budget financial statements refers to Permendagri No. 113 of 2014 where the Treasurer of the Maybrat Regency Regional Secretariat submits a report on the realization of the implementation of the Budget to the Regional Secretary in the form of a budget realization report.  Obstacles Faced in the Accountability of Budget Management of the Maybrat Regency Regional Secretariat include the Low Quality of Human Resources. In addition, the lack of information system facilities related to the financial reporting system is rarely updated or updated.

This study aims to describe and analyze: the relationship between the village government and the village consultative body (BPD) in the formulation of the APBDes and the obstacles faced by the village government and the village consultative body in the formulation of the APBDes in the village. The data analysis technique in the study uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study showed. The relationship between the Village Government and BPD in the formulation of the Village Revenue and Expenditure Budget in Sidoraharjo Village, Kedamean District, Gresik Regency is a partnership. Each institution carries out its roles and functions in accordance with Gresik Regent Regulation Number 25 of 2024, Law Number 22 of 1999 and Law Number 23 of 2014. This relationship between the implementation of the legislative function of formulating the village budget and expenditure by the BPD and the Sidoraharjo Village Government has been carried out and in accordance with the Laws and Regulations and the correct stages.  The authority of the BPD and the Village Government is to discuss the draft budget and village expenditure in accordance with the stages of the stages, namely the initiation stage, the socio-political stage, and the juridical stage.  The implementation of coordination in the formulation of the village budget and expenditure by the BPD and the Sidoraharjo Village Government has been carried out and in accordance with the Laws and Regulations and the correct stages. The Village Government and BPD have carried out their respective wars through the preparation stage, making budget plans and ratification carried out together. The Village Consultative Body (BPD) has carried out its supervisory function by supervising all actions taken by the Village Executive on the implementation of the village budget and expenditure Obstacles faced by the Village Government and BPD in the process of formulating the village revenue and expenditure budget include: Internal obstacles are human resources (human resources) that are not qualified in the economic field External obstacles are the lack of technical guidance from the Regional Government, especially in the field of legislation.  

This study aims to describe and analyze: the supervisory function of the APBD carried out by the Maybrat Regency DPRD and the supporting and inhibiting factors of the Supervisory Function. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that supervision is carried out by the Maybrat Regency DPRD on the Regional Government Budget, based on the duties and authorities that exist in the DPRD as stipulated in article 154 paragraph 1 (one) point (c) of Law Number 23 of 2014. The Media/Supervisory Tools of the Maybrat Regency DPRD on the APBD are: Commissions, Special Committees (Pansus) and Working Groups (Pokja). The time for the implementation of supervision carried out by the Council Members is carried out since the person concerned is inaugurated and can be carried out at any time. The method of supervision carried out by the legislature over the executive is through 2 (two) ways, namely: Indirect supervision and Direct supervision. The DPRD is in the stage of preventive supervision, lacking maximum performance Repressive supervision carried out by the DPRD is still not clearly visible in carrying out APBD supervision. Factors that support the DPRD's Supervision of the Maybrat Regency Budget include: Reform Atmosphere and Regional Conditions Along with the pace of the reform wheel. There are checks and balances between the DPRD and the Executive.  Education Level of Maybrat Regency DPRD Members, out of 20 council members, 12 council members have passed strata 1 and 2. Factors that hinder the DPRD's Supervision of the Maybrat Regency Budget include: Experience and Understanding of Supervision Duties. Unprofessional Attitude and Lack of Supporting Facilities

Effective financial management is a major challenge for micro, small and medium enterprises (MSMEs) in Cikarang, especially in the culinary sector such as Ayam Geprek Bungsu. The main problems faced by business owners are economic limitations and uncertain fluctuations in raw material prices, which have an impact on the stability of cash flow and business profits. This condition results in suboptimal financial management, because often business owners are unable to separate personal and business finances, as well as difficulties in long-term budget planning. This activity aims to analyze the financial management of Ayam Geprek Bungsu and identify strategic steps that can be taken to improve financial efficiency. The research method used is a case study through interviews and analysis of simple financial statements. The results of the analysis show that the lack of regular financial records and the absence of a structured financial management system are the main causes of financial inefficiency. In addition, dependence on a single supplier for raw materials led to vulnerability to price increases. As a solution, this report recommends the implementation of a simple yet regular financial recording system, financial management training for business owners, and diversification of raw material suppliers to minimize the impact of price fluctuations. With these measures, Ayam Geprek Bungsu is expected to improve financial stability, optimize cash flow management, and ultimately strengthen business sustainability amid dynamic economic challenges. The growth and role of MSMEs can still be improved not only because of their resilience in the face of various economic shocks, but also their ability to provide employment, and overcome poverty.

This research aims to measure the influence of Audit Skepticism, Auditor Competence and Time Budget Pressure on Audit Quality at Public Accounting Firms (KAP) in the South Jakarta and East Jakarta Regions. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 77 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS v. 3.2.9. The results of this research indicate that (1) Audit Skepticism has a positive but not significant effect on Audit Quality; (2) Auditor Competency has a positive and significant effect on Audit Quality; (3) Time Budget Pressure has a positive and significant effect on Audit Quality..

Bangli Regency created an e-government  based public complaints program called Bangli Era Baru 24 Hour Fast Service. Implementation of this program builds synergy among all public service delivery organizations, one of which is Perumda Air Minum Tirta Danu Arta. However, in implementing this synergy there are still various problems. This research aims to determine the extent of the synergy in handling complaints about clean water services in Bangli Regency from an electronic government perspective and analyze the influencing factors. This research applies descriptive qualitative research methods with data collection techniques through observation, interviews and documentation. The results show that the synergy between Diskominfosan and Perumda Air Minum Tirta Danu Arta in handling clean water service complaints has gone well. The support and value elements have been fulfilled because there is clear regulatory support, stakeholder commitment, and benefits felt by the community and stakeholders. However, there are elements of capacity that have not been met because there are challenges such as limited human resources and a minimal budget for managing complaint channels. The recommendations include increasing human resource capacity, better budget allocation, and optimizing outreach to increase community participation. Kabupaten Bangli menciptakan sebuah program pengaduan masyarakat berbasis e-government  yang bernama Layanan Cepat 24 Jam Bangli Era Baru. Implementasi program tersebut membangun sinergi seluruh organisasi penyelenggara layanan publik, salah satunya adalah Perumda Air Minum Tirta Danu Arta. Namun dalam pelaksanaan sinergi ini masih memiliki berbagai permasalahan. Penelitian ini memiliki tujuan untuk  mengetahui sejauh mana sinergi  penanganan pengaduan pelayanan air bersih di Kabupaten Bangli dari sudut pandang electronic government dan menganalisis faktor–faktor apa yang mempengaruhi. Penelitian ini menerapkan metode penelitian deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil menunjukkan bahwa sinergi antara Diskominfosan dan Perumda Air Minum Tirta Danu Arta dalam menangani pengaduan  pelayanan air bersih telah berjalan baik. Elemen dukungan (support) dan manfaat (value) sudah terpenuhi karena terdapat dukungan regulasi yang jelas, komitmen pemangku kepentingan, dan manfaat yang dirasakan oleh masyarakat maupun para pemangku kepentingan. Namun, terdapat elemen kemampuan (capacity) belum terpenuhi karena terdapat tantangan seperti terbatasnya sumber daya manusia dan minimnya anggaran untuk pengelolaan kanal pengaduan. Pemberian rekomendasi mencakup peningkatan kapasitas sumber daya manusia, alokasi anggaran yang lebih baik, dan optimalisasi sosialisasi untuk meningkatkan partisipasi masyarakat.

Tax collection is one of the critical sources of regional revenue to support development. The Regional Revenue Management Technical Implementation Unit (UPT) of Lumajang launched an innovative program called “Samperin Cak” (Pick-Up Tax Service System) to enhance tax collection effectiveness. This study aims to analyze the effectiveness of the “Samperin Cak” program in improving taxpayer compliance, reducing tax arrears, and increasing regional revenue. The research method used is qualitative with a descriptive approach. Data were collected through interviews, observations, and documentation. The results indicate that the “Samperin Cak” program effectively reaches taxpayers with limited access to service offices. Moreover, the program has increased public satisfaction with tax services. However, challenges such as limited human resources and operational vehicles need to be addressed promptly. The study recommends increasing budget allocation for program operations and conducting more extensive public outreach.

Governor's Regulation Number 35 of 2022 regulates the system and procedures for the disbursement of funds within the South Sumatra Provincial Government, including the Education Office. The implementation of this regulation aims to increase transparency, efficiency, and accountability in regional financial management. This study analyzes the extent to which these regulations have been implemented as well as the factors that affect their effectiveness. The research method used is qualitative descriptive with a case study approach at the South Sumatra Provincial Education Office. The results of the study show that the implementation of this regulation has had a positive impact in accelerating the process of disbursing funds and increasing budget supervision. However, there are still several obstacles, such as limited human resources who understand regulations and technical challenges in the financial administration system. Therefore, further training and improvement of financial system infrastructure are needed to optimize the implementation of this regulation.

Financial accountability reports are one of the important elements in the implementation of the budget in government agencies, including the South Sumatra Provincial Education Office. However, the process of preparing financial statements is often hampered by challenges in terms of data efficiency and accuracy. This study aims to design an effective management system in the preparation of financial accountability reports at the South Sumatra Provincial Education Office. This system is expected to minimize human error, speed up the process of preparing reports, and ensure openness in budget management. Using an information technology-based approach, this research develops an integrated management system application, which includes the process of data input, verification, and transparent financial reporting. The results of this study show that the proposed system is able to increase efficiency and accuracy in the preparation of financial accountability reports.

This study aims to analyze the Public Relations (PR) strategies implemented by Sahid Raya Hotel & Convention Yogyakarta to enhance the competitiveness of the hospitality business. PR strategies play a crucial role in building a positive image, attracting new customers, and retaining customer loyalty. The method used is descriptive qualitative with a case study approach. Data were collected through interviews, observations, and document analysis. The results show that PR strategies involving social media, promotional events, and media relations have improved the hotel's visibility and image. Supporting factors include managerial support, strategic partnerships, and technological innovation. However, challenges such as budget constraints and digital literacy remain. This study provides recommendations to strengthen PR strategies, including the development of customer loyalty programs and regular evaluations.

This study aims to describe and analyze: the management of Regional Original Revenue in Regional Revenue of Malang Regency for regional development, the obstacles faced by the Regional Government of Malang Regency in the Management of Regional Original Revenue and the efforts made as well as the recommendations of the PAD management model. The research is descriptive analysis with the type of research being field research. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that regional financial management in Malang Regency, especially the Regional Original Revenue (PAD) management policy in Malang Regency, has not been fulfilled because the Regional Government of Malang Regency has not made sufficient and adequate contributions or regional revenues have not been in accordance with what is hinted at in the 2023 budget period. Some of the obstacles faced by Malang Regency in managing local revenue are: a. Limited authority in the collection of Regional Original Revenue. b. Human Resources (HR) of government apparatus to support the mastery, utilization and development of science and technology, supporting facilities and infrastructure, especially to provide convenience for taxpayers and in the development of the management of potential and sources of income need to be improved. Efforts made to increase the Regional Revenue of Malang Regency for the implementation of development are as. Intensifying and extensifying regional taxes and regional levies and exploring the potential of regional revenues to be developed by referring to existing laws and regulations

This study aims to describe and analyze: Community Empowerment Strategies in Batu Majang, Long Bagun District, Mahakam Hulu Regency, East Kalimantan and Inhibiting and Supporting Factors Affecting Empowerment in Tourism Village Development. The research is qualitative descriptive analysis The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, testing alternative interpretations dan forming and/or refining generalizable theory from case study. The results of the study show that the Community Empowerment Strategy in the Development of Tourism Villages in Batu Majang which is carried out includes: Planning is carried out through community proposals which are then mapped to potential based on ususlan.  Implementation of Community Empowerment in Tourism Village Development by involving all elements of Village Muspides, Tourism Awareness Groups and all communities, Providing guidance to the community in a sustainable manner by collaborating with the tourism office, increasing the productive economy.  Evaluation or Monitoring of Community Empowerment in Tourism Village Development through a village-level musayawarah forum which is delivered in a village deliberative forum every 3 months.  Factors that inhibit community empowerment in the development of Tourism Villages include limited resources, both budget and human resources, traditional community behavior, and limited land. The supporting factors encountered are the support of some people and the existence of promotional media that can support the existence of tourist villages.

This thesis discusses the authority of Non-Governmental Organizations (NGOs) as external supervisors in the management of the Village Revenue and Expenditure Budget (APBDes) in Mlirip Village, Jetis District, Mojokerto Regency. The purpose of this study is to analyze the extent of the role of NGOs in supervising the management of village budgets, as well as to evaluate the effectiveness and obstacles faced by NGOs in carrying out their supervisory functions. This study uses a qualitative approach with a case study method, involving interviews, observations, and document analysis related to village budget management in Mlirip Village. The results of the study indicate that NGOs have the authority to supervise the planning, implementation, and accountability of the APBDes through various supervisory mechanisms, such as social audits, counseling, and advocacy. However, in practice, NGOs face various obstacles, including lack of community participation, limited resources, and bureaucratic obstacles. Nevertheless, the role of NGOs as external supervisors remains important to encourage transparency and accountability in village budget management, as well as to ensure that the village budget is used in accordance with the needs and objectives that have been set. This study is expected to contribute to the development of more effective village budget supervision mechanisms in the future.   Keywords: , , ,,.

This study analyzes the legal responsibility of road organizers, legal protection for road users, and public participation in the maintenance of provincial roads in East Java. The background of this research is the significant road damage, covering 154 kilometers, which impacts the safety of road users and the smoothness of socio-economic activities. This research is based on Law Number 22 of 2009 on Traffic and Road Transportation (UU LLAJ) and Law Number 38 of 2004 on Roads, which regulate the obligation of road organizers to ensure safe and adequate infrastructure. The research method used is a juridical normative approach with an analysis of legislation, using primary and secondary legal materials, with data collected through library studies and deductive analysis. The results show that the government is legally obligated to repair damaged roads, place warning signs on roads that have not been repaired, and allocate funds to prevent traffic accidents. However, various challenges such as limited budgets and geographic conditions affect the implementation of these obligations. Additionally, the Citizen Lawsuit mechanism grants the public the right to sue negligent organizers. This study recommends strengthening road maintenance management based on risk, improving transparency and accountability, and empowering the public to ensure safe roads that support regional economic growth.

In 2023, Batam City will record 550 homeless people and beggars undergoing rehabilitation. In 2024 (January-July), this number will drop significantly to 237. The aim of this research is to determine government collaboration in handling homeless people and beggars in Batam City. The method used is descriptive qualitative, there are eight informants with data collection techniques through interviews, observation and documentation. Data analysis was carried out through data reduction, data presentation, and drawing conclusions. This research uses Collaborative Governance theory from Deseve, namely Network Structure (Organizational Structure), Commitment to a Commom Purpose (Commitment to the goal), Trust Among the Participants (mutual trust between actors), the existence of Governance Certainty, Access to Authority (Access to power), Distributive Accountability (Sharing responsibility), Information Sharing (Sharing Information), Access to Resources (Access to Resources. The findings obtained are (1) Network Structure: Satpol PP carries out patrols and the Social Service supports it through the formation of a Rapid Response Team (TRC). (2) Commitment to a Common Purpose: Satpol PP and the Social Service are committed to outreach and reducing the number of Social Welfare Recipients, which is evaluated based on the budget. (3) Trust Among the Participants: collaboration between Satpol PP and the Social Service is running well thanks to open communication, regular coordination meetings, and mutual assistance. (4) There is certainty of governance: the role of Satpol PP and the Social Service is regulated in Regional Regulation No. 6 of 2002 and received support from other institutions. (5) Access to Authority: handling homeless people is regulated by Law no. 23 of 2014, with Satpol PP on patrol duty and the Social Service handling social problems through a budget supervised by the Inspectorate and BPK. (6) Distributive Accountability: The Social Service appoints the relevant OPD and forms a TRC which collaborates with Satpol PP in networking, while the TRC supports large or special activities. (7) Information Sharing: The Social Service shares the latest data and regulations in coordination meetings. (8) Access to Resources: Satpol PP and TRC have resources with a supporting budget as well as contributions from Srikandi PLN in counseling, equipment, and Pelni for the repatriation of homeless people and beggars. Therefore, researchers put forward suggestions, namely that the government should reach out more to the community and provide full assistance so that homelessness and beggars can be reduced.

Pharmaceutical services are carried out to achieve definite results in improving the quality of life of patients in the form of direct and resposibels services related to pharmaceutical preparations. In implementing pharmaceutical services, health centers already have a standard that is used as a guideline in its implementation. The consequences of implementing pharmaceutical services that do not comply with standards are medication errors and inappropriate use of drugs, there are expired drugs and overlapping budgets. The purpose of this study was to analyze the implementation of pharmaceutical service standards in health centers, BMHP and clinical pharmacy services based on PMK No. 74 of 2016 at the Paduraksa Health Center, Pemalang District. This study is a non-experimental study with a descriptive design that will provide an analytical description of the implementation of pharmaceutical service standards at the Paduraksa Health Center, Pemalang District based on the guidelines in the Minister of Health Regulation Number 74 of 2016. The population and sample in this study were all pharmaceutical personnel who were responsible for managing pharmaceutical service standards at the Paduraksa Health Center, by conducting interviews in the form of questions and answers by giving questions verbally to pharmacists or pharmaceutical personnel at the Paduraksa Health Center, Pemalang Regency. The data in the variable analysis looked at the percentage of compliance with standards based on the Minister of Health Regulation No. 74 of 2016.