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This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.

This community service activity aims to enhance public understanding of the role of infrastructure in supporting quality of life, particularly through the utilization of the Sub PPKBD Tambakkemerakan Community Hall in Krian as a social and educational space. The method used is Participatory Action Research (PAR), which emphasizes active community involvement in every stage of the activity, from problem identification to program implementation. The activities were carried out through a series of events that combined elements of togetherness, religiosity, and education, such as communal iftar (breaking the fast), congregational prayers, and an offline webinar featuring student speakers.The results indicate an improvement in community understanding of the importance of utilizing social infrastructure not only as a gathering place but also as a medium for learning and empowerment. In addition, the activity strengthened social interaction, increased community solidarity, and encouraged active participation in utilizing available facilities more productively. Despite several challenges, such as time constraints and differences in participants’ levels of understanding, the activity overall had a positive impact in promoting the optimization of social infrastructure functions. Therefore, the continuation of similar programs is necessary to support sustainable improvements in community quality of life.

This community service activity aims to enhance public understanding of the role of infrastructure in supporting quality of life, particularly through the utilization of the Sub PPKBD Tambakkemerakan Community Hall in Krian as a social and educational space. The method used is Participatory Action Research (PAR), which emphasizes active community involvement in every stage of the activity, from problem identification to program implementation. The activities were carried out through a series of events that combined elements of togetherness, religiosity, and education, such as communal iftar (breaking the fast), congregational prayers, and an offline webinar featuring student speakers.The results indicate an improvement in community understanding of the importance of utilizing social infrastructure not only as a gathering place but also as a medium for learning and empowerment. In addition, the activity strengthened social interaction, increased community solidarity, and encouraged active participation in utilizing available facilities more productively. Despite several challenges, such as time constraints and differences in participants’ levels of understanding, the activity overall had a positive impact in promoting the optimization of social infrastructure functions. Therefore, the continuation of similar programs is necessary to support sustainable improvements in community quality of life.

Street vendors play an essential role in urban informal economies by fulfilling community needs and supporting local economic activity. This study analyzes the role of business ethics in building consumer trust among street vendors in Dumai, Indonesia. A qualitative descriptive method was applied using interviews, observation, and documentation involving three vendors and two consumers. Findings indicate that ethical practices such as honesty in transactions, responsibility for product quality, friendly service, and cleanliness of business premises improve consumer comfort and perceived safety. These conditions encourage repeat purchases, customer loyalty, and a positive reputation for vendors. Therefore, business ethics function not only as moral guidance but also as social capital supporting the sustainability of informal microenterprises. This study highlights that ethical behavior is crucial for strengthening long-term relationships between vendors and consumers in urban settings. Overall, implementing ethical standards contributes to sustainable small business development in informal sectors. It also improves public trust.

This community service activity aims to improve literacy on zakat, infaq, and almsgiving through an accounting approach among the community of Bentiring Permai, Bengkulu City. The main problem faced by the community is the lack of understanding regarding zakat calculation and the absence of systematic financial recording in managing religious social funds. The method used is an educational and participatory approach through interactive lectures, zakat calculation practices, and simple financial recording simulations referring to PSAK 109. This activity involved 50 participants consisting of the general public, mosque administrators, and small business actors, and was conducted at the Bentiring Permai Village Hall. The results show a significant increase in participants’ understanding, as indicated by the comparison of pre-test and post-test results, as well as improved ability in calculating zakat and conducting simple financial recording. In addition, this activity increased public awareness of the importance of transparency and accountability in managing zakat, infaq, and almsgiving funds. Therefore, this program is expected to contribute to improving the quality of accounting-based management of religious social funds within the community.

The premium healthcare industry in urban areas is experiencing increasing competition along with the increase in healthcare facilities and the increasing public demand for fast, comfortable, and quality medical services. In this context, Columbia Asia Pulomas Hospital is implementing an expansion strategy by increasing facility capacity, modernizing services, and adding a Center of Excellence (COE) as a service differentiation. This study aims to analyze customer retention strategies within the Balanced Scorecard (BSC) framework, focusing on the relationship between customer perspectives, internal processes, learning and growth, and their application to the financial perspective. The research method uses a document-based policy and strategy analysis approach, field findings, and a synthesis of Balanced Scorecard theory and patient experience.The analysis shows that customer retention during the expansion phase is influenced not only by clinical quality, but also by the assurance of doctor time in practice, speed of service, physical comfort, and digitization of queues and administration. The addition of a COE has been shown to increase the perception of service value and expand market share through service specialist differentiation. Within the BSC framework, the customer perspective serves as a leading indicator for achieving the financial perspective, where increased patient retention contributes to increased revenue, ROI growth, and long-term financial expectations. The research implications emphasize that strategies for strengthening human resources, modernizing internal processes, and service innovation are important foundations in ensuring successful hospital expansion and enhancing competitive advantage.

Digital transformation in public administration has become one of the strategic agendas in modern bureaucratic reform to improve the effectiveness, efficiency, transparency, and quality of public services. This study aims to analyze the digital transformation of public administration through a comparative study between Indonesia and South Korea, particularly in the implementation of digital government. This study uses a qualitative method with a comparative study approach and is supported by library research through secondary data collection from scientific journals, international agency reports, government policy documents, and relevant previous research. The data analysis technique uses descriptive-comparative analysis with the theoretical approaches of Digital Era Governance (DEG), Institutional Theory, New Public Management (NPM), and Socio-Technical Systems Theory. The results of the study show that South Korea has succeeded in developing an integrated digital government because it is supported by consistent national policies, strong data interoperability, high bureaucratic capacity, adaptive organizational culture, and equitable distribution of digital infrastructure. In contrast, Indonesia is still in the transition stage from e-government to digital government and faces various obstacles such as fragmentation of inter-agency systems, low data interoperability, inequality in digital infrastructure, limited ASN competency, and bureaucratic resistance to change. Based on the Digital Era Governance theory, South Korea has successfully implemented the principles of reintegration, needs-based holism, and digitization of changes, while Indonesia remains suboptimal in terms of bureaucratic integration and services based on public needs. This study concludes that the success of digital transformation in public administration is determined more by institutional strength and bureaucratic reform than simply by technology adoption. Therefore, Indonesia needs to prioritize digital transformation as a comprehensive national reform agenda to create a modern, responsive, and service-oriented government.

Libraries play a crucial role in broadening the public's knowledge horizons by improving literacy skills. However, the reality at the Samaturu Library in Jambu Malea Village shows that manual management still dominates, leading to various administrative obstacles such as data irregularities, the risk of losing important information, and inefficiencies in tracking daily activities. This condition demands digital transformation to optimize public services at the village level comprehensively and sustainably. This research focuses on the development of a web-based library information system specifically designed to modernize administrative processes to be more systematic, fast, and organized. Built using the PHP programming language and MySQL database, this platform offers an intuitive interface for both staff and members. Its superior features include book data management, membership, activity agendas, announcements, and digitizing the borrowing and return process. Furthermore, the system is capable of automatically generating periodic reports to facilitate library performance evaluation. Based on the results of comprehensive testing using the Black Box Testing method, all system functionality was proven to operate optimally according to the required specifications. Direct user trials also showed very positive responses regarding aspects of ease of navigation and operational time efficiency. The implementation of this system is expected to improve the effectiveness of internal management, accelerate the quality of services to library users, and become a major catalyst in realizing superior digital literacy governance in rural areas.

The abuse of authority by public officials within Indonesia’s governmental administration has become an increasingly urgent issue to address. Such misconduct undermines the fundamental principles of good governance  including transparency, accountability, and justice which are essential for ensuring efficient and effective government operations. This study aims to conduct an in-depth analysis of the forms of abuse of authority by public officials, the factors influencing such behavior, and its impact on the effectiveness of governance and public trust. The research employs a normative approach with a prescriptive legal method, analyzing legislation related to the abuse of authority as well as a case-based approach to explore the implementation of authority by public officials in governmental practice.The findings indicate that abuse of authority may occur in various forms, such as exceeding the limits of granted power, conflating different authorities, or acting arbitrarily for personal or group interests  all of which contradict the principle of legality governing governmental actions. Moreover, such practices negatively affect the quality of public services and tarnish the image of governmental institutions. The study also finds that although Law No. 30 of 2014 on Government Administration provides a clear legal framework, its implementation remains hindered by weak internal and external oversight systems. Therefore, this research recommends strengthening more effective supervision mechanisms, enhancing transparency in administrative decision-making processes, and involving the public in monitoring efforts to ensure that public officials exercise their authority in accordance with established objectives in pursuit of a clean and just government.

Based on the analysis, (1) the support aspect has been implemented effectively, as evidenced by strong leadership commitment, policy support, the availability of facilities and infrastructure, adequate budget allocation, and solid inter-agency coordination, although technical constraints such as network disruptions remain. Further, (2) the capacity aspect is categorized as relatively adequate, reflected in the readiness of human resources, the availability of technological infrastructure, clear standard operating procedures, and the implementation of training programs, despite the need for further enhancement of technical competencies and network quality. Lastly, (3) the value aspect demonstrates highly positive outcomes, as the Warkop Samsat program provides significant benefits, including improved service quality, time and cost efficiency, service convenience, increased user satisfaction, and enhanced public compliance with motor vehicle tax payments In conclusion, public service innovation through the Warkop Samsat program in Gorontalo City has been effectively implemented, generating positive impacts for the community. However, further strengthening of technical aspects and capacity development is required to ensure the program's sustainability.

This study aims to examine the service performance of the Women’s Empowerment and Child Protection Agency (DPPPA) of Gorontalo Regency in handling cases of violence against children. The study focuses on addressing the service performance from several aspects; (a) productivity, (b) service quality, (c) responsiveness, (d) responsibility, and € accountability. This study was conducted based on the persistently high number of cases of violence against children, which require effective, responsive, and accountable public service handling from the local government. This study employed a qualitative method with a descriptive approach. Data collection techniques included observation, interviews, and documentation, while data analysis used the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The findings indicate that service productivity is fairly good, as reflected in a clear case-handling flow, though it remains constrained by limited human resources and cross-sector coordination. Service quality is considered positive in terms of empathetic attitudes and the availability of private service spaces; however, the quality of physical facilities and the availability of professional personnel still need improvement. Officers’ responsiveness is relatively quick at the initial stage, but follow-up information on cases is not consistently provided. Responsibility for implementing procedures is in accordance with standard operating procedures, although completion times are often lengthy. Meanwhile, administrative accountability functions well, but the transparency of information to victims still needs to be strengthened.

Population administration services are essential public services that fulfill the civil rights of the community. However, the process of changing Family Card (KK) data at the village level often faces problems, such as complicated procedures and limited access to services. With the development of information technology, village governments are required to implement digital-based service innovations through a digital governance approach. This study aims to evaluate the effectiveness of digital governance implementation in population administration services through the LAPAK SARAH application for Family Card data changes in Dayu Village, Nglegok District, Blitar Regency. The approach used in this study is descriptive qualitative with data collection techniques in the form of in-depth interviews, observation, and documentation. Research informants included village officials and community members as service users. The results showed that the use of the LAPAK SARAH application could improve the performance of population administration services, as indicated by faster service times, easier access, and increased service transparency and accountability. From a digital governance perspective, the role of village officials, cooperation with the Population and Civil Registration Office, and community participation improved service quality. However, this study also found obstacles such as limited digital literacy among the community, differences in village device capacity, and technical infrastructure constraints. The success of digital population administration services at the village level is not only determined by the use of technology, but also by the quality of governance and the readiness of the parties involved.

This study aims to analyze the service quality of the issuance of the Job Seeker Card (AK-1) at the Department of Manpower, Cooperatives, and Small and Medium Enterprises of Gorontalo City This study focuses on the five dimensions of service quality based on the SERVQUAL model Tangibles, Reliability, Responsiveness, Assurance, and Empathy The study is conducted based on the decline in the number of job seeker card service users year over year, indicating issues with service quality This study employs a qualitative, descriptive approach Data collection techniques include observation, interview, and documentation Data analysis uses the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing. The findings show that the service quality at the Department of Manpower. Cooperatives, and Small and Medium Enterprises of Gorontalo City is generally not yet optimal In terms of tangibles, service facilities still need improvement, particularly in the comfort of service rooms In terms of empathy officers have shown concern for the community, but it is not yet consistent across all service situations Responsiveness is considered fairly good, although delays in the service process still occur In terms of reliability, services are not yet fully consistent in providing accurate, precise results Meanwhile, in terms of assurance, officers provide polite and fairly convincing services, although their competence still needs Improvement The conclusion of this study indicates that the service quality of the issuance of the Job Seeker Card at the Department of Manpower Cooperatives, Small and Medium Enterprises of Gorontalo City Still requires improvement, particularly in enhancing facilities, human resource competence and service consistency to increase public satisfaction.

Marriage confirmation services are often hampered by manual procedures, leading to delays and administrative errors. This study aims to design and implement a web-based Marriage Confirmation Information System to facilitate registration, document uploads, and online monitoring of verification status and court schedules. The system was developed using the PHP programming language and MySQL database using the Waterfall method, encompassing analysis, design, implementation, and testing. The results show that the system is capable of optimally performing all managerial functions, from document validation to report automation. Black Box testing confirmed that all features functioned as expected and were easy to use. In addition to improving bureaucratic efficiency, the system ensures data security through login encryption and provides transparency through real-time status tracking. The presence of this platform significantly saves time and transportation costs for the public, as bureaucratic processes can be monitored from anywhere. In conclusion, this system successfully supports the digitalization of public services and improves the quality of administration within the Office of Religious Affairs (KUA) and Religious Courts, thereby realizing more effective, efficient, accountable, and modern governance for all levels of society

The provision of grants by local governments to vertical agencies of the central government often raises legal tensions over local fiscal autonomy. This study aims to examine the implications of such grant disbursements through the lens of the General Principles of Good Governance (AUPB) and the principles of good financial governance. Employing a normative legal research method, this study analyzes the coherence between the discretionary powers of regional heads and the standards of clean governance. The research findings indicate that grant policies for central government agencies often disregard the principles of prudence and utility, with local budget allocations instead used to fund matters constitutionally the responsibility of the central government (the State Budget). This practice has the potential to become a source of abuse of authority (detournement de pouvoir) if not grounded in objective parameters of local public needs. This study concludes that evaluating grant policies through the AUPB framework, particularly regarding transparency, accountability, and participation, is crucial to preventing local financial subordination. More restrictive regulatory reforms are needed to ensure that grant expenditures remain focused on improving the quality of public services and community welfare at the local level without compromising national fiscal stability.

Healthcare is an integral part of health development in Indonesia, which aims to optimally improve public health. Hospitals, as healthcare facilities, are required to provide quality, safe, and patient-centered services. Service quality is a key indicator of service success, as good service impacts patient satisfaction. One of the most important services in hospitals is obstetrics, which directly relates to maternal and infant health, making patient satisfaction a crucial aspect. Midwives, as professional healthcare workers, play a strategic role in providing comprehensive, sustainable, and patient-centered midwifery care. This study aims to analyze the influence of healthcare facilities and midwife performance on patient satisfaction through service quality. The method used is a quantitative study with an analytical approach and a cross-sectional design. The results of the multiple linear regression test indicate that midwife performance has a more dominant influence on service quality than healthcare facilities. Meanwhile, regarding patient satisfaction, service quality is the most dominant factor, followed by midwife performance and healthcare facilities. The conclusion of this study is that service quality reflects the overall patient experience and is a key factor in improving patient satisfaction.

Services in the health sector are a form of public service that must be implemented properly by the government. In the context of health services, the importance of effective and efficient implementation cannot be ignored because this has a direct impact on people's quality of life. In order for health services to achieve their goals, various requirements must be met, including the availability of adequate facilities and infrastructure, a harmonious relationship between patients and service providers, easy accessibility, and high quality. The aim of this research is to determine the description of the service quality of administrative staff. at the Kelapa Gading Community Health Center. The method used is descriptive with a quantitative approach which produces univariate results. This research was conducted at the Kelapa Gading Community Health Center with a total of 150 respondents. The variables in this research are Service Procedures, Completion Time, Service Costs, Service Products, Facilities and Infrastructure, Accreditation of Service Officers. The population in this study were all 1.216 outpatients with a sample of 150 respondents.

The Labor-Intensive Housing Program is one of the Surabaya City Government’s policies aimed at reducing poverty and unemployment through labor-intensive community empowerment. This study aims to describe and analyze the implementation of the Labor-Intensive Housing Program (RPK) at the Pitstop business unit in Lidah Kulon Village, Lakarsantri Subdistrict, Surabaya City. This study employs a qualitative method with a descriptive approach, utilizing Van Meter and Van’s policy implementation theory. Primary data were collected through interviews and observations, while secondary data were derived from official documents and relevant publications. The results showed that the implementation of the Pitstop Labor Intensive Housing Program has not yet been optimal. In terms of policy standards and objectives, the program’s goals have been clearly defined but have not yet been fully achieved. Regarding resources, the availability of facilities and funding is adequate, but there are still limitations in human resources, particularly skilled technicians in the automotive repair field. Inter organizational communication has taken place but has not been intensive enough to support business sustainability. Characteristics of the implementing agents indicate that the structure of the Labor-Intensive Housing team has been clearly defined; however, implementation in the field has not been optimal due to weak coordination and communication. Economic, social, and political conditions-such as a less-than-strategic business location and high competition from similar businesses-have also contributed to the low number of customers. Meanwhile, the disposition of the implementers demonstrates a positive attitude in supporting the Labor-Intensive Housing program. The Labor-Intensive Housing Program must be supported by professional mechanics through education, certification, and collaboration with the private sector and training institutions to ensure the quality of services. In addition, building public trust, coordination among stakeholders, and intensive support through monitoring and evaluation are key to the success and sustainability of the Labor-Intensive Housing Program.

The beauty industry is one of the fastest-growing business sectors in Indonesia. This situation encourages businesses to develop appropriate business development strategies to remain competitive. This study aims to analyze the business development strategies implemented by Orlin Beauty Skincare Brebes to increase competitiveness in the beauty industry. The study employed qualitative methods, with data collection techniques including observation, interviews, documentation, and literature review. Data analysis employed a SWOT approach to identify the company's strengths, weaknesses, opportunities, and threats. The results indicate that the strategies implemented include product development, improving service quality, and utilizing digital marketing. The company's primary strengths lie in personalized service and customer loyalty, while its weaknesses are limited capital and market reach. Opportunities stem from increasing public awareness of skincare, while threats stem from intense industry competition. Service differentiation strategies and strengthening digital marketing are key strategies for increasing the company's competitiveness in both local and regional consumer markets.

The ability to write scientific papers is an essential competency for doctoral students, particularly in the preparation of journal articles and dissertations. Various challenges arise in problem formulation, methodological frameworks, reference management, and adherence to academic publication ethics. This Community Service Program aims to provide systematic mentoring in scientific writing for doctoral students at the Wahdah Islamiyah Foundation throughout South Sulawesi. Implementation methods include needs analysis, academic writing workshops, individual mentoring-based writing clinics, and manuscript evaluation using academic rubrics. Results show an improved understanding of article structure, citation techniques, argumentative consistency, and manuscript readiness for submission to accredited national journals. An internal academic community has been established, serving as a sustainable forum to strengthen research culture. Participants reported increased confidence in conducting research, organizing literature reviews, and constructing logical arguments. Overall, this program provides a replicable model to enhance doctoral students’ scientific writing skills, foster academic excellence, and produce high-quality, publishable research that contributes meaningfully to their respective fields.