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This article explores the background, methods, results, and conclusions of digitalization in public services, focusing on its impact on the social administration ecology. It examines the rapid adoption of e- government and ICT (information and communication technology) by public administrations worldwide since 2020, investigating both opportunities and risks. Methods include a systematic literature review and qualitative case studies drawn primarily from peer-reviewed journals published between 2020 and 2024. The results show that digitalization in public services offers significant benefits: improved efficiency, transparency, citizen participation, reduced corruption, and enhanced environmental governance. However, it also presents risks, in particular widening digital divides, loss of human aspects in administrative interaction, ethical concerns (data privacy, algorithmic bias), regulatory and infrastructural challenges, and potential exclusion of marginalized groups. The discussion elaborates on how these opportunities and risks reshape the ecology of social administration defined here as the interplay of structures, actors, norms, technologies, and environment in public administration. In conclusion, the paper argues that digitalization must be managed with attention to equity, ethical governance, infrastructure readiness, and regulatory safeguards. Key recommendations include fostering digital literacy, inclusive design, transparency in data and algorithmic processes, and participatory governance.  

Effective management of fixed assets plays a crucial role in maintaining the reliability and transparency of a company’s financial reporting. Errors in the capitalization process can lead to misstatements in financial statements and affect investment decisions. This study aims to analyze and forecast asset capitalization trends using the Autoregressive Integrated Moving Average (ARIMA) model. The research utilizes monthly recap data of asset capitalization recorded during the Settlement to Fixed Asset process from January 2021 to August 2025. The data were processed through several stages, including stationarity testing, model identification, parameter estimation, and model accuracy evaluation. The findings indicate that the data are stationary without differencing (d = 0). From several candidate models, ARIMA(0,0,3) was identified as the best model based on the lowest AIC value of 39.76. The selected model was then applied to predict asset capitalization values for the next ten periods, resulting in forecasts ranging from 1.12 to 1.56 trillion rupiah. Model evaluation showed a MAPE of 29.01%, which implies a moderate forecasting accuracy. Consequently, the ARIMA model can be considered a suitable analytical tool for monitoring and forecasting asset capitalization quantitatively.

Digital transformation has become a key catalyst in the reform of tax administration in the data-driven economy era. This study aims to analyze the role of digital transformation and fiscal incentives in enhancing taxpayer compliance, with tax literacy serving as a significant reinforcing variable. A quantitative approach was employed using primary data collected through questionnaires distributed to active taxpayers in Indonesia. Multiple linear regression analysis was applied to examine the relationship between digital transformation, fiscal incentives, tax literacy, and taxpayer compliance. The findings reveal that digital transformation has a positive and significant impact on improving taxpayer compliance by enhancing efficiency and transparency within the tax administration system. Fiscal incentives were also found to be effective in encouraging compliance motivation, particularly when integrated with digital systems that simplify tax reporting and payment processes. Moreover, tax literacy plays a strong mediating role, amplifying the effects of digital transformation and fiscal incentives on compliance behavior. These results confirm that successful tax reform in the digital era depends not only on technological infrastructure but also on improving taxpayers’ awareness and understanding of fiscal responsibility. This study provides both theoretical and practical contributions to the development of adaptive, transparent, and sustainable national fiscal policies. It recommends that the government strengthen the integration of the national digital tax system, develop data-based tax literacy programs, and refine fiscal incentive designs to more effectively promote long-term taxpayer compliance.

This study aims to analyze and compare the implementation of the rahn contract at Pegadaian Syariah and Bank Syariah from the perspectives of sharia compliance and customer satisfaction. Using a qualitative approach with in-depth interviews with 15 informants, consisting of institution management, sharia supervisors, and customers, the study found that Pegadaian Syariah excels in service aspects, cost transparency, and process convenience, resulting in higher customer satisfaction. On the other hand, Bank Syariah stands out in terms of internal supervision and collateral security, although its administrative process is more complex. Both institutions have adhered to sharia principles in accordance with DSN-MUI fatwas, but there are differences in the technical implementation and service strategies. This study highlights the importance of synergy between service efficiency and sharia compliance in managing rahn products, and contributes to the development of more inclusive and sustainable sharia pawn practices in Indonesia. The findings are expected to provide guidance for sharia financial institutions in improving service quality while maintaining sharia principles.

This study aims to integrate Prophetic guidance (Sunnah of the Prophet Muhammad into the development of a Maqāṣid-Based Budgeting Framework, focusing on the balance between efficiency and social responsibility in Islamic financial management. Using a qualitative thematic approach to relevant hadiths on trust (amānah), professionalism (itqān), prohibition of extravagance (isrāf), and distributive justice, the study reveals that efficiency in Islam extends beyond cost reduction toward the optimization of maslahah ‘āmmah (public welfare). Meanwhile, social responsibility serves as an ethical foundation ensuring fairness, transparency, and accountability in fiscal decision-making. The integration of Prophetic values with theories of Islamic Fiscal Management and Public Finance Efficiency enhances the conceptual strength of Islamic budgeting as a model of balanced financial governance. Thus, budgeting in the maqāṣid and Prophetic perspective is not merely a technical instrument but also a spiritual and social tool for achieving just, efficient, and ethically grounded financial management.

Digital transformation has fundamentally reshaped the landscape of public service delivery worldwide, with e-government emerging as a critical mechanism for enhancing government efficiency, transparency, and citizen engagement. This article provides a comprehensive analysis of e-government implementation in Indonesia, examining the trajectory of digital transformation in public services, the institutional frameworks supporting this transition, and the multifaceted impacts on service quality and governance outcomes. Through systematic literature review and critical policy analysis, this research explores the evolution of Indonesia's e-government initiatives from early adoption to current comprehensive digital service platforms, investigating both successes and persistent challenges. The findings reveal that Indonesia has made substantial progress in developing e-government infrastructure and applications across national and local government levels, with notable achievements including integrated digital identity systems, online business licensing platforms, and citizen complaint management systems. These initiatives have demonstrably improved service accessibility, reduced processing times, minimized corruption opportunities, and enhanced government responsiveness. However, implementation remains uneven across regions and government institutions, constrained by factors including digital infrastructure disparities, limited digital literacy among citizens and officials, organizational resistance to change, inadequate interoperability between systems, and cybersecurity vulnerabilities. The research identifies critical success factors for effective e-government implementation including strong leadership commitment, adequate resource allocation, comprehensive capacity building programs, citizen-centric design principles, robust legal frameworks, and collaborative partnerships between government, private sector, and civil society.

This study aims to describe the implementation of good governance principles in public services at the Penataran Village Office, Nglegok District, Blitar Regency. The research uses a descriptive qualitative method with data collection techniques including interviews, observations, and documentation. The results show that good governance principles such as transparency, accountability, participation, effectiveness, efficiency, and the rule of law have been well implemented at the village office. However, there are some obstacles in the implementation, such as limited technology, unequal participation, and administrative constraints that affect public service performance. To overcome these challenges, the village government conducts training for village officials, utilizes conventional media to improve communication with the community, and strengthens coordination and mediation between stakeholders. The findings highlight the importance of an adaptive and collaborative approach in building responsive village governance that is oriented toward the needs of the community. Thus, the application of good governance principles in Penataran Village is expected to improve the quality of public services and encourage the realization of a better and more transparent government.

The food and beverage (F&B) industry in Indonesia has experienced rapid growth, particularly in the ice cream and frozen dessert subsector, marked by increasing sales and intensifying competition. This development requires businesses, including Mixue, to implement effective marketing strategies through the integration of digital and physical channels (Omnichannel Marketing), product assortment, and online customer reviews. This study employs a quantitative causal-associative approach using survey questionnaires analyzed with multiple linear regression to examine the influence of these variables on Mixue consumers’ purchase intention in Medan. The results indicate that Omnichannel Marketing and online customer reviews have a positive and significant effect on purchase intention, while product assortment has a positive but non-significant effect. The dominant indicator in purchase intention is exploratory interest, where consumers actively seek information and try new products. These findings emphasize that channel integration, information transparency, and product quality are key factors in enhancing consumer engagement and loyalty. Recommendations include strengthening omnichannel strategies, actively managing digital reviews, and innovating seasonal products to maintain purchase intention and expand market share.

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

In the midst of increasingly rapid and complex information flows in the digital era, the ability of government institutions to establish effective communication has become crucial in shaping a positive public image. This study aims to examine the public communication strategies implemented by the South Jakarta Department of Communication, Informatics, and Statistics in delivering information to the public in a transparent, accurate, and participatory manner. Employing a qualitative approach with a descriptive method, data were obtained through in-depth interviews, observation, and documentation. The findings reveal that the department actively utilizes social media and digital channels, fosters two-way communication, and crafts messages that are adaptive to public needs. Despite these efforts, challenges persist, such as limited human resources, disruptions in digital infrastructure, and the spread of disinformation that undermines public trust. This study underscores the importance of communication strategies that are not only technical but also ethical and humanistic, positioning the public as partners in dialogue. These findings are expected to contribute to strengthening the communication capacity of government institutions that are oriented toward service, transparency, and collaboration.

This research discusses the phenomenon of social organizations (ormas) in Indonesia from a legal perspective and the challenges of democracy. The freedom of association guarantyd by Article 28E paragraph (3) of the 1945 Constitution serves as the legal basis for the existence of social organizations, which are further regulated by Law Number 17 of 2013 and Law Number 16 of 2017. Regulatory changes, particularly the government's authority to dissolve mass organizations without judicial process, have sparked a debate between the need to maintain public order and the guaranty of the principle of due process of law. The research method used is normative juridical with a legislative and conceptual approach, supported by a literature study from primary and secondary legal materials. The study results show that although mass organizations have great potential in strengthening democracy, challenges such as identity politics, radicalism, lack of funding transparency, and state power abuse against mass organizations still pose major obstacles. Therefore, balanced legal regulations, transparent oversight, and enhanced democratic literacy are needed to ensure that the role of social organizations remains in line with the principles of the rule of law and Pancasila democracy.  

This study explores the concept and practical implementation of halal production in Micro, Small, and Medium Enterprises (MSMEs) through the lens of Islamic economics. Employing a qualitative literature review approach, it synthesizes findings from previous studies on Islamic production theory, halal assurance systems, and the economic role of MSMEs in Indonesia. The analysis reveals that halal production encompasses not only compliance with Islamic jurisprudence but also ethical, environmental, and social dimensions, emphasizing justice, transparency, and sustainability in business operations. For MSMEs, adopting halal production practices can strengthen consumer confidence, improve competitiveness in both domestic and global markets, and contribute to national economic resilience. Nonetheless, challenges persist, including a limited understanding of halal standards among entrepreneurs, high certification costs, and inadequate access to institutional and governmental support. Addressing these issues requires an integrated strategy involving collaboration among policymakers, halal certification authorities, and MSME actors. This study concludes that empowering MSMEs through education, digital innovation, and regulatory reinforcement is vital to achieving a sustainable and inclusive halal economy aligned with the principles of Islamic ethics.

This study provides a detailed equity analysis of the Deli Serdang Regency local government by evaluating its financial statements from 2020 to 2023 and interpreting results through the lens of International Financial Reporting Standards (IFRS) and public sector accounting principles. The analysis examines trends in assets, liabilities, and equity, computes key financial ratios, and discusses implications for fiscal sustainability, transparency, and governance. The study combines quantitative ratio and trend analyses with a qualitative review of notes to the financial statements and a reconciliation exercise mapping local government reporting (SAP/APBD disclosures) to IFRS/IPSAS concepts. Findings (illustrative data) show a positive but modest growth in equity, persistent dependence on intergovernmental transfers, and opportunities to improve asset valuation and liability recognition practices. The paper concludes with practical recommendations for policy-makers and local finance managers and suggests a road map for incremental IFRS-aligned reporting in the local government context.

The Family Welfare Empowerment (PKK) is a community organization that plays a vital role in improving family welfare in Indonesia. Through various programs, the PKK contributes to family empowerment, particularly in education, health, and economics. However, many PKK activities are still conducted manually, including recording and managing member data and activities. This creates several challenges, such as difficulty in archiving, time-consuming information searches, and difficulties in preparing accurate and timely reports. This research aims to design and develop a web-based information system that can simplify member data management, activity recording, attendance management, and report generation more quickly, efficiently, and accurately. This system will be designed using an object-oriented approach, involving several stages, starting from needs analysis, system design, implementation, and system testing. This information system is expected to improve service efficiency, facilitate PKK administrators in monitoring member activity, and support a more precise and weighted data-based decision-making process. Another advantage is that this system will also facilitate the PKK in producing faster, more comprehensive, and more structured activity reports, thereby increasing organizational transparency and accountability. Therefore, this web-based information system is expected to be a solution to improve the PKK's performance in carrying out its function of empowering family welfare.

This study aims to systematically review the literature that explores the relationship between blockchain technology and economic value, focusing on three main dimensions: financial efficiency, financial inclusion, and systemic risk. The systematic literature review method was employed to identify, evaluate, and synthesize findings from various academic studies and relevant industry reports. The review process involved analyzing articles obtained from scientific databases such as Scopus and Google Scholar, published between 2020 and 2025. The results indicate that the implementation of blockchain technology has significant potential to enhance financial efficiency through transaction cost reduction, increased transparency, and faster settlement processes across financial systems. Furthermore, blockchain can promote financial inclusion by providing access to financial services for populations previously excluded from the conventional financial system. However, the study also reveals that blockchain adoption poses potential systemic risks, including market instability, cybersecurity vulnerabilities, and complex regulatory challenges. Therefore, the findings emphasize the importance of developing balanced policies and regulatory frameworks to maximize the economic benefits of blockchain technology while minimizing its potential risks.

The licensing of clinics and hospitals is crucial for achieving quality and equitable healthcare in Indonesia. The legal framework, including the 2009 Health Law and the 2020 Omnibus Law, has introduced a risk-based approach via the Online Single Submission (OSS) system to streamline the process. However, significant challenges remain. These include bureaucratic complexity, inconsistent regional regulations due to autonomy, lack of data integration between institutions, and high accreditation costs. These barriers particularly hinder small investors and limit the distribution of healthcare facilities in remote areas. Recent reforms, such as the National Digital Public Service Mall (MPP Digital), aim to address these issues by reducing licensing time to under one hour, thereby boosting transparency and efficiency. Despite this progress, unresolved issues concerning patient data privacy, the uneven distribution of medical personnel, and conflicting environmental regulations still need harmonization. To foster inclusive investment and support the 2030 Universal Health Coverage (UHC) goals, this research proposes key solutions: implementing fiscal incentives, adopting AI technology for verification, and strengthening public-private partnerships. With these targeted reforms, the licensing system can become a powerful driver for better healthcare access and sectoral growth.

Islamic financial institutions have emerged as an alternative within the modern financial system, founded on Islamic values and principles. Their main objective is to realize justice, sustainability, balance, and collective welfare in economic activities. This study aims to provide an in-depth explanation of the Sharia principles underlying the operations of Islamic financial institutions, including the prohibition of riba (interest), gharar (uncertainty), and maysir (speculation), as well as the implementation of profit-sharing, justice, transparency, and trustworthiness in all business activities. The research employs a library study method with a qualitative-descriptive approach by analyzing relevant primary and secondary literature sources. The findings indicate that the implementation of Sharia principles not only differentiates Islamic financial institutions from conventional financial systems but also adds significant value through Islamic business ethics, social responsibility, economic sustainability, and protection of customer and community interests. Therefore, a comprehensive understanding of Sharia principles is essential to maintaining the integrity, public trust, and long-term sustainability of Islamic financial institutions in today’s era of global economic development.

The phenomenon of using non-Hajj visas for pilgrimage has deprived many pilgrims of legal protection, with numerous cases of arrests by Saudi authorities resulting in deportation and even a ten-year ban on entering Saudi Arabia. This study adopts a qualitative case study design with an empirical legal research approach. Data were collected through interviews and document analysis at PT Mirbath Tour and Travel Palu. The primary data source was an interview with the Director of PT Mirbath, while secondary sources included the Qur’an, Hadith, legislation, journals, articles, theses, dissertations, and reference books. Data analysis employed reduction, presentation, and conclusion drawing. The findings highlight three key points. First, PT Mirbath facilitated Hajj departures using multiple-entry visas with significant limitations, such as the absence of tents in Mina and Muzdalifah, restricted access to facilities, and alternative routes from Riyadh to bypass checkpoints. Second, the use of non-Hajj visas indicates that the implementation of Law of the Republic of Indonesia No. 8 of 2019 on the Administration of Hajj and Umrah has not been effectively enforced, with policy gaps and weak operational oversight remaining apparent. Third, although the contractual arrangements applied appear consistent with the principles of Islamic jurisprudence (fiqh muamalah), they conflict with the foundations of sharia economic law, as the use of non-Hajj visas involves elements of gharar (uncertainty), lack of transparency, and contractual objectives inconsistent with maqasid al-shariah.

This research analyzes the fundamental conflict between state regulation and Sharia principles regarding cryptocurrency in Indonesia, aiming to explore the views of Islamic scholars and the legal perspective in the Qur'an and its interpretations. Cryptocurrency has become a popular investment trend, especially among the youth. While the Bank Indonesia (BI) prohibits its use as a legal payment instrument, its trading activity is legalized as an investment asset under the supervision of OJK and BI. Conversely, the MUI Fatwa and the majority of scholars declare crypto transactions as forbidden (haram) due to the presence of elements prohibited in Islamic economics: riba (usury) and gharar (uncertainty). Gharar is linked to the extreme price volatility that encourages speculation (maysir) and the non-physical nature of crypto. Riba, on the other hand, is associated with the potential for unfair profit in lending and staking mechanisms. This prohibition is rooted in the interpretation of the Qur'an (QS. Al-Baqarah: 275 and QS. An-Nisa: 29), which strictly forbids riba and consuming others' wealth through bathil (unlawful) means. Consequently, although legally accepted as an investment asset, many scholars view crypto as violating the principles of justice and transparency in Islamic economics.

Good Corporate Governance (GCG) is a form of decision by placing the company to be more organized and structured, according on the principles of transparency, independence, responsibility, accountability, also fairness. This study goal to determine the effect of professionalism, internal control systems, also internal audits on the implementation of GCG. This study uses a quantitative research type. The population comprised of 156 individuals is the personnel of the Administration & Commercial Division, Engineering Division, and Operational Division at PT Angkasa Pura Indonesia, Supadio Airport Branch, which are involved in the implementation of GCG. Utilizing the Slovin formula and data collection techniques, the sampling technique is purposive and non-probability, with a total of 115 respondents receiving questionnaires. Validity, reliability, classical assumption tests, multiple linear regression analysis, t-test, also coefficient of determination were used in this study to facilitate data processing, assisted by IBM SPSS version 25. The study findings indicate that professionalism, internal control systems, also internal audits on the implementation of GCG. Partially, the professionalism has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.007 < 0.05, the internal control system has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05, and internal audit has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05.