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The main issue in this study is the practice of ministers concurrently holding positions as party chairpersons, despite conflicting with the provisions of Article 23 of Law No. 39 of 2008 concerning State Ministries, which prohibits ministers from concurrently serving as leaders of organizations funded by the state budget (APBN/APBD), including political parties that receive APBN/APBD funds. The focus of this research is on the reasons why the president appoints ministers from political party leadership and the implications of such dual positions. The method used is normative legal research with statutory and conceptual approaches, and data collection through literature review of regulations, literature, and other official documents. The study reveals that the main factors behind appointing ministers from party leadership are the dynamics of the multiparty system requiring the president to rely on coalition support, regulatory ambiguity regarding the prohibition of dual office holding, and political pragmatism that undermines the party’s role as representatives of the people. The implications of this practice include violations of Law No. 39 of 2008, weakening of checks and balances mechanisms, potential for transactional politics, strengthening of oligarchy and political dynasties, and violation of good governance principles. To address these issues, a revision of Article 23 of Law No. 39 of 2008 is necessary to make the prohibition of dual offices clearer, strengthen law enforcement mechanisms, ensure transparency in ministerial appointments, and secure the president’s commitment to meritocratic principles.

Mail management in higher education institutions, particularly at the Nurul Fikri Integrated Technology College (STT), is still carried out manually or conventionally. This process involves physically recording and distributing letters, which in practice often creates various obstacles. Some common obstacles include the long time required to manage letters, the risk of document loss or damage, and the high possibility of errors in letter numbering. Furthermore, the document validation process is also less effective due to the lack of a system that supports electronic signatures or digital verification of document authenticity. Based on these conditions, this study aims to design and develop a digital system that can help manage letters more efficiently and securely. This system is designed not only to speed up the administrative flow of correspondence but also to simplify the document validation process through the application of digital technology. Thus, this system is expected to reduce administrative errors, increase work efficiency, and ensure the security and validity of official documents. The method used in this study is Design Thinking, which consists of five main stages: empathize, define, ideate, prototype, and test. This approach enabled researchers to deeply understand user needs, explore various alternative solutions, and create an intuitive and user-friendly interface design for all parties involved in the administrative process. The research results showed that the designed system can accelerate the administration process for official letters and documents. The embedded superior features include digital validation and electronic signatures integrated with QR Code technology, thus providing a higher level of transparency and security in document management within the university environment.

This article presents a systematic literature review on the application of good governance principles in Indonesia from 2019 to 2025. It explores the development of good governance concepts, including key principles such as transparency, accountability, participation, law enforcement, and public service effectiveness. The study also addresses the significant challenges faced in implementing these principles, such as pervasive corruption, a complex bureaucratic culture, and disparities in human resource capacity across regions. The methodology applied in this research is a systematic literature review, complemented by bibliometric analysis using VOSviewer, which maps the relationships between key concepts and trends identified in the related research. The findings reveal that the principles of good governance have been integrated across various sectors, such as local government, education, healthcare, environmental management, and digital services, showing the broad scope of its application. However, despite these efforts, challenges such as widespread corruption, bureaucratic resistance, digital infrastructure gaps, and low public participation—especially in remote and rural areas—remain significant barriers. This study emphasizes the need for a comprehensive and integrated approach to overcoming these obstacles, suggesting that institutional strengthening, technological innovation, inclusive public participation, and sustained political commitment are essential to realizing good governance. Furthermore, the research contributes to the development of more effective and sustainable governance policies, offering insights for enhancing governance practices and strategies in Indonesia moving forward. The study advocates for long-term solutions to improve governance effectiveness and ensure equitable and inclusive public services.

The employee recruitment system is a crucial aspect in maintaining the quality of human resources in healthcare institutions, particularly hospitals based on Islamic values. Muhammadiyah Ponorogo General Hospital, as a hospital based on Muhammadiyah principles, faces the challenge of ensuring that every employee is not only technically competent but also aligned with Islamic values ​​and culture. This study aims to describe the employee recruitment process, identify the challenges faced, and explore best practices implemented at Muhammadiyah Ponorogo General Hospital. The study used a qualitative approach with data collection through in-depth interviews with Human Resources Development (HRD) and relevant stakeholders, direct observation of the selection process, and internal document review. Data were analyzed thematically to discover patterns and deeper meanings within the recruitment process. The results show that recruitment is carried out through the stages of identifying workforce needs, administrative selection, written tests, in-depth interviews to assess technical competency and Islamic value alignment, and medical examinations. The main challenge is the limited number of candidates who meet the dual criteria of having both professional expertise and moral integrity in line with Muhammadiyah values. Furthermore, maintaining transparency and objectivity in the selection process is also a crucial concern. The findings of this study indicate that the success of the recruitment system at Muhammadiyah Ponorogo General Hospital (RSU Muhammadiyah Ponorogo) depends heavily on good coordination between HRD and management, as well as the need to strengthen the value-based selection process. This way, the hospital can produce a workforce that is not only professional but also capable of supporting the institution's vision and mission of providing superior and Islamic healthcare services.

The rapid advancement of digital collaboration platforms has reshaped the way organizations manage communication, motivation, and performance. Microsoft Teams, as one of the most widely adopted tools, provides integrated features for real-time messaging, virtual meetings, and document sharing that enable employees to collaborate more effectively. This study aims to explore the impact of Microsoft Teams on communication, motivation, and employee performance at the Pratama Tax Service Office (KPP) in Langsa. A quantitative research design was applied using a survey method, with data collected through pretest and posttest questionnaires. The study involved a total population of 89 employees, of which 81 valid responses were analyzed. Data processing was carried out with SPSS version 25 to compare employee conditions before and after the use of Microsoft Teams. The findings reveal that the adoption of Microsoft Teams contributes to more effective communication, enhances employee motivation by simplifying coordination and task management, and improves overall performance. These results highlight the potential of digital collaboration platforms to strengthen organizational effectiveness, particularly in government institutions that require efficiency, transparency, and adaptability in their operations. The study further implies that maximizing the use of digital platforms can support long-term organizational goals in the context of ongoing digital transformation.

This research explores the crucial role of cybersecurity in building and maintaining digital trust for e-business sustainability. The rapid digitalization era has increased business dependence on digital platforms but also brought cyber risks that can threaten customer trust and operational sustainability. This systematic literature review analyzes recent research (2021–2025) from various academic databases including Google Scholar, IEEE Xplore, ScienceDirect, Scopus, and ACM Digital Library. The research objectives are to identify the impact of cyber incidents on customer trust, analyze digital trust-building strategies, and formulate recommendations for e-business sustainability. Study results show that cyber incidents can reduce customer trust by up to 60% and cause average financial losses of $3 million per incident. However, implementing comprehensive cybersecurity strategies, communication transparency, and rapid recovery can restore trust and enhance business resilience. The research emphasizes the importance of a holistic approach that integrates security technology, risk management, and crisis communication to build a sustainable and trusted e-business ecosystem.

This research discusses the development of a donor module on the SiKembar (Barang Entry and Exit Information System) web-based application, designed to optimize the management of donor data and donation aid during natural disasters. The module is developed to facilitate the donation submission process from the public, ultimately aiming to improve coordination between the community, government, and BPBD (Regional Disaster Management Agency) of Cianjur Regency in managing and distributing post-disaster aid. The development method used in this module is web-based, utilizing PHP programming language and the CodeIgniter framework. The CodeIgniter framework was chosen for its ease of use in building structured and flexible web applications. The donor module developed is integrated into the existing SiKembar platform, allowing for more efficient and organized donor data management. The main feature introduced in this module is the donation submission, which enables the public to directly donate and track the status of their submitted donations through the platform. The results of the research indicate that this module facilitates a more structured and responsive donation submission process. Both donors and administrators can easily access and manage information related to the aid needed and the status of received donations. This enhances transparency and efficiency in donation data management while minimizing the potential for errors in aid distribution. The donor module on the SiKembar application is expected to increase the effectiveness of managing donor data and handling aid following natural disasters. With this system, the aid distribution process will be more organized and faster, while also facilitating better coordination among the involved parties. Ultimately, this module can contribute to accelerating post-disaster recovery and ensuring that aid reaches those in need in a timely manner.

This study aims to analyze the application of the full costing method in determining the cost of goods sold at a Sukoharjo Village-Owned Enterprise (BUMDes). The full costing method is an approach that assigns all production costs, both fixed and variable, to the product. It is expected to provide more accurate cost information than the traditional method currently used by BUMDes. This study used a qualitative descriptive approach, using a case study of a BUMDes Sukoharjo that produces traditional foods such as clorot, geblek, and lanting. Data collection techniques included interviews, observation, and documentation.The results indicate that the method currently used by BUMDes Sukoharjo does not capture all production costs, particularly equipment depreciation and other fixed overhead. Calculating the cost of goods sold using the full costing method yields a higher value than the previous method. This difference occurs because the full costing method comprehensively considers all cost elements, providing a more accurate basis for setting selling prices. By implementing the full costing method, BUMDes can improve cost management efficiency and obtain more accurate information for managerial decision-making. Furthermore, applying the full costing method enables BUMDes to better understand the impact of fixed costs on the overall profitability of their products. By factoring in all costs, including overheads and depreciation, BUMDes can make more informed decisions regarding pricing strategies and resource allocation. This method also allows for greater transparency in cost structures, which is essential for effective financial planning and budgeting. Ultimately, the full costing method will contribute to improved financial sustainability and long-term profitability for BUMDes Sukoharjo, helping them navigate challenges in the competitive market of traditional food production.

Public Financial Management (PFM) is a critical element of good governance, transparency, and accountability, with direct implications for education and youth development. Despite its significance, research on PFM in these sectors remains fragmented, limiting a holistic understanding of its impact. This study conducts a Systematic Literature Review (SLR) to synthesize existing scholarship on PFM in education and youth affairs, following the PRISMA 2020 guidelines. A comprehensive search across Scopus and Web of Science identified peer-reviewed studies addressing financial governance, budgeting practices, accountability mechanisms, and financial literacy programs. The findings reveal that effective PFM contributes to improved educational outcomes by enhancing financial literacy, ensuring timely budget disbursement, promoting student savings, and enabling equitable access to financial education. Conversely, persistent challenges such as delays in fund allocation, weak accountability, and disparities in program implementation continue to hinder progress. The review also highlights the broader implications of SLRs in advancing curriculum innovation, guiding evidence-based policymaking, and strengthening accountability frameworks in education finance. This study contributes to both theory and practice by offering an integrated synthesis of PFM in education and youth affairs, identifying critical research gaps, and providing recommendations for policymakers and practitioners. The results underscore the importance of embedding financial literacy into school curricula, adopting performance-based budgeting, and fostering collaboration between researchers and policymakers. Ultimately, strengthening PFM in education not only enhances institutional efficiency but also equips youth with the financial skills and opportunities required for sustainable social and economic development The findings from this review contribute to the ongoing discourse on PFM by offering an integrated synthesis of current knowledge. The study not only uncovers critical research gaps but also provides actionable recommendations for both policymakers and practitioners.

This study aims to explore the implementation of the 12-Year Compulsory Learning policy in Kaimana Regency, West Papua, with a focus on the challenges and opportunities faced by the Finance Section of the Education, Youth, and Sports Office in managing the education budget. This study also examines how budget management and allocation of education funds can improve access and quality of education in the area, as well as the role of coordination between local governments, schools, and communities. A qualitative approach with a case study design was used in this study to collect data through in-depth interviews, participatory observation, and document analysis. The results of the study show that despite efforts to improve performance-based budget management, limited infrastructure and human resources remain the main challenges in the implementation of education policies. Weak coordination between stakeholders, as well as active community involvement, are important factors influencing the success of the 12-Year Compulsory Learning policy. This study recommends increasing the capacity of human resources, allocating more equitable budgets, and strengthening collaboration between local governments, schools, and communities to increase the effectiveness of these policies. Thus, this research contributes to a deeper understanding of the implementation of education policies in remote areas and proposes practical solutions to address existing challenges. Furthermore, this study highlights the importance of transparency and accountability in education budget management as an effort to build public trust and ensure that available funds are truly used to support improvements in education quality. In the context of Kaimana Regency, which faces geographical challenges and limited access, a participatory oversight mechanism involving the community and independent oversight institutions is key to ensuring that budget allocations are not only on target but also capable of driving real change on the ground.

This study aims to analyse the impact of e-report card implementation within the framework of digital transformation in educational services on parental satisfaction and involvement at the elementary school level. Employing a narrative literature review, the research synthesised 47 articles published between 2019 and 2025, retrieved from international and national academic databases such as Google Scholar, DOAJ, CORE, the Garuda Portal, and institutional repositories. Thematic analysis generated five core findings. First, e-report cards are identified as a determinant of parental satisfaction, showing a strong positive correlation with improved parental trust and transparency in assessment processes. Second, digital transformation functions as a catalyst that enhances parental engagement, with evidence of up to a threefold increase in participation. Third, the quality of systems and clarity of information play mediating roles, ensuring that digital tools contribute effectively to parental outcomes. Fourth, challenges related to the digital divide and levels of digital literacy moderate the effectiveness of implementation, often influencing disparities in outcomes across different socioeconomic contexts. Finally, the process of adaptation follows a gradual four-stage evolutionary model, highlighting how parents integrate digital platforms over time. Overall, the study confirms a significant positive relationship between e-report card implementation and parental satisfaction and involvement, while also recognising the influence of contextual factors such as infrastructure readiness and socioeconomic diversity. The findings contribute theoretically through the development of the Digital Parental Engagement Model and offer practical insights for formulating educational digitalisation policies that are responsive to district-level stakeholder needs.

This study aims to analyze the role of digital communication between parents and schools in improving the effectiveness of student attendance administration and scholarship management at SMA XYZ, and to identify factors influencing its implementation within a sustainable educational ecosystem. The research employed a narrative literature review approach with a comprehensive literature analysis from major academic databases, including Google Scholar and ProQuest Education Database, covering publications from 2010 to 2024. Data were collected through systematic searches using keyword combinations of digital communication, parent-school communication, educational technology, student attendance, scholarship administration, and family engagement, followed by thematic analysis to identify patterns and research gaps. Digital communication demonstrated high intensity (4.2/5 score) with WhatsApp as the dominant platform (65%). While 70% of parents increased their academic involvement, only 45% provided appropriate emotional support. Significant barriers included digital divide (30% infrastructure constraints), digital literacy gaps (25%), and boundary management issues (40% of teachers contacted outside working hours). Digital communication improved administrative transparency and real-time monitoring, though communication patterns remained predominantly unidirectional, with only 35% of parents providing active feedback. The study contributes to Digital Education Communication Theory by identifying paradoxes in digital parental engagement and confirming Digital Divide Theory in educational contexts. Findings expand Family Engagement Theory by revealing how real-time information access can create surveillance parenting behaviors that may be counterproductive to student well-being. Results indicate an urgent need for comprehensive digital communication policies, parent digital literacy programs, and infrastructure support to create an equitable and sustainable digital educational ecosystem that balances accessibility with professional boundaries.

This study aims to analyze the impact of the implementation of digitalization policy in tax administration through e-Invoice, e-SKP, and e-Bupot systems on tax compliance in manufacturing industry companies, as well as to identify determinants of its effectiveness in enhancing compliance behavior in the era of digital transformation. A descriptive narrative literature review approach was employed, drawing on 52 articles published between 2014 and 2024 from international academic databases such as Google Scholar, ProQuest, and JSTOR. Thematic analysis was conducted to identify recurring patterns and theoretical connections related to digital tax administration and compliance in the manufacturing sector. The findings indicate that digitalization of tax administration has a significant positive impact on compliance, with compliance rates increasing by 42% and non-compliance decreasing from 28% to 12%. Five main pathways were identified: efficiency pathway, transparency pathway, integration pathway, technology acceptance pathway, and trust pathway. These pathways highlight how digital platforms streamline processes, strengthen accountability, facilitate data integration, improve user adoption, and enhance trust between taxpayers and authorities. Furthermore, digital literacy and infrastructure readiness emerged as critical moderators. Companies with high levels of digital literacy experienced a 58% improvement in compliance, whereas those with limited capabilities showed only a 23% increase. Theoretically, the study contributes to the development of a Digital Tax Compliance Model that integrates the Technology Acceptance Model with Tax Compliance Theory, offering a comprehensive framework to explain the complex interactions between technological, organizational, and environmental factors in the success of digital transformation. Practically, the results provide valuable insights for policymakers and tax authorities in designing responsive strategies that strengthen compliance in the manufacturing industry through sustainable digitalization initiatives.

The Village Consultative Body (BPD) plays a strategic role in overseeing the implementation of village governance to ensure transparent, participatory, and accountable governance. However, in practice, the effectiveness of the BPD's role is often influenced by various internal and external factors. This study aims to analyze the role of the BPD of Kersik Tuo Village in improving village government accountability based on the five dimensions of Servqual developed by Parasuraman, Zeithaml, and Berry, namely tangibles, reliability, responsiveness, assurance, and empathy. The research uses a descriptive qualitative approach with a case study method. Primary data was obtained through in-depth interviews with the BPD chairperson, village officials, and BPD members, while secondary data was sourced from official village documents, accountability reports, and related literature. Data analysis was conducted using the interactive Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing.The results of the study indicate that in the tangibles dimension, the BPD has provided physical facilities and information media that support transparency; in the reliability dimension, the BPD consistently carries out supervision in accordance with the planning and implementation cycle of village programs; in the responsiveness dimension, the BPD quickly responds to complaints and aspirations from the community; in the assurance dimension. Factors supporting the role of the BPD include the commitment of members to transparency, clear regulatory support, and partnerships with village officials and the community. Meanwhile, the main obstacles include limited human resources, supporting facilities, and suboptimal community participation. In conclusion, the BPD of Kersik Tuo Village has played a fairly effective role in maintaining the accountability of village administration, although there is still a need to improve the capacity of members, strengthen facilities and infrastructure, optimize public participation, and utilize information technology to support transparency and the quality of village public services.

Technological innovations have brought significant changes in the management of public administration, including the procurement of goods and services. E-Catalog is one of the innovations implemented to improve efficiency, transparency, and accessibility in the procurement process. This study aims to analyze the effectiveness of the use of E-Catalog in the city of Surabaya based on five main criteria: effort, cost-efficiency, result, cost-effectiveness, and impact. The results of the study show that E-Catalog is able to speed up the procurement process of goods and services by providing direct access to the information needed by users, without going through a time-consuming manual tender process. The system also cuts operational and administrative costs, such as printed documents and formal meetings, providing budget efficiency of up to 10% per year. In addition, user satisfaction levels increased with more than 85% of respondents feeling helped by this system. E-Catalogs not only save time and costs, but also increase transparency and accountability in procurement. All transactions are digitally documented, making the audit process easier and preventing potential irregularities. This implementation also encourages the empowerment of local MSMEs by providing easier access to government markets. Another positive impact is the increase in public trust in the government, which is supported by a transparent and inclusive system. Nonetheless, challenges such as limited technology infrastructure and intensive training need still need to be addressed to ensure the sustainability of these systems. With the integration of blockchain technology and strengthening regulations, E-Katalog has the potential to become an effective and efficient model for the procurement of goods and services, not only in Indonesia, but also at the global level. This research offers strategic recommendations for the development of better technology-based procurement policies and practices in the future.

This study aims to identify and analyze the leadership style of the Cilampunghilir Village Head in implementing village governance. The study used a descriptive qualitative approach, with data collected through interviews, observation, and documentation. Informants were selected purposively, including the village head, village secretary, village officials, hamlet heads, and relevant community leaders. Data analysis was conducted using an interactive model that included data reduction, data presentation, and conclusion drawing. The results show that the village head's leadership style tends to be democratic and participatory. The village head emphasizes collective decision-making by prioritizing consensus through deliberation and encouraging citizen involvement in every step of governance. In decision-making, the village head strives to involve the wider community so that policy outcomes are well-received. In terms of motivation, the village head actively provides encouragement, rewards, and builds reciprocal cooperation with village officials and residents. He recognizes the importance of appreciation and trust in order to build a cooperative work environment. Furthermore, in communication, the village head is known for being open, accessible, and willing to listen to the aspirations of villagers. In terms of controlling subordinates, the village head provides clear direction, delegates tasks according to competence, and enforces discipline to ensure the smooth implementation of village programs. This indicates a leadership style that balances authority with empowerment. However, the study also identified several weaknesses, including a lack of representation of marginalized groups, low frequency of outreach activities, and unequal access to information. Therefore, it is recommended that deliberation forums be strengthened with a more inclusive approach, diversified outreach methods through the use of digital channels, and increased transparency be implemented to optimize village governance.

In the era of digital transformation, public bureaucracies face increasingly complex demands to become more adaptive, responsive, and efficient in meeting evolving public expectations. This change is increasingly crucial in newly autonomous regions such as Southwest Papua Province, which are building their governance systems from scratch. This research aims to examine the implementation of Agile Governance in accelerating public services, specifically by examining the extent to which agile principles such as flexibility, cross-actor collaboration, and continuous iteration have been applied within the regional bureaucracy. The research employed a descriptive qualitative approach with a desk study method based on secondary data sourced from policy documents, institutional reports, relevant regulations, and the latest scientific literature. Data analysis was conducted using content analysis techniques to identify themes, patterns, and gaps in policy implementation. The results indicate that the implementation of Agile Governance in Southwest Papua remains limited, partial, and has not been systematically integrated into the regional bureaucratic framework. Current efforts to digitize public services emphasize technical aspects, but are not supported by adequate regulations, robust digital infrastructure, or strengthened human resource capacity. This results in the implementation of agile principles such as transparency, adaptability, and collaboration not being fully reflected in bureaucratic practices. This study concludes that the successful implementation of Agile Governance requires comprehensive institutional transformation, increased adaptive capacity of the apparatus, and contextualized governance design tailored to the needs of the new autonomous region. The study's contribution is to provide an empirical and conceptual foundation for promoting bureaucratic reform in Southwest Papua while enriching academic literature in the field of adaptive public administration, particularly within the framework of digital and agile governance.

This study aims to analyze the effect of profitability, firm growth, capital structure, and firm size on firm value in the infrastructure sector listed on the Indonesia Stock Exchange during the period 2020–2024. The data used in this study are secondary data obtained from company financial statements. The sampling technique employed was purposive sampling. The results show that profitability and firm size have a negative and significant effect on firm value. These findings indicate that increases in profitability and company scale do not automatically enhance market perceptions of firm value, possibly due to a misalignment between internal performance and investor expectations. Meanwhile, firm growth and capital structure do not have a significant effect on firm value. This suggests that the market does not yet regard growth or debt ratios as determining factors in evaluating companies in this sector. Furthermore, the results of this study highlight the importance of corporate management in managing internal factors that can influence market perceptions. Although profitability and company size negatively impact company value, this opens up opportunities for companies to focus more on communication strategies and information transparency with investors to mitigate investor expectations. Companies also need to revise their growth and capital structure policies to better align with market needs and the dynamics of the developing infrastructure sector. Furthermore, this study provides an important contribution to policymakers and financial practitioners in understanding the unique characteristics of the infrastructure sector in Indonesia. The insignificant influence of growth and capital structure suggests that external factors such as market conditions and regulations may be more dominant in determining company value in this sector. Therefore, further research could broaden its scope by incorporating macroeconomic variables or environmental and social aspects, which are currently of concern to investors in making investment decisions.

The manual credit application process often takes a long time and is prone to various problems, such as recording errors, data redundancy, and the risk of losing important documents. These conditions not only hamper service effectiveness but can also reduce customer satisfaction and the performance of the officers involved. Therefore, this study aims to design and develop a Progressive Web App (PWA)-based credit application system using the Rapid Application Development (RAD) method. This system is expected to be a more efficient, faster, and more accurate solution than the current manual mechanism. PWA was selected based on its ability to provide universal access through a browser without the need for additional application installation, making it more practical for both customers and officers. Meanwhile, the RAD approach allows for an iterative and flexible system development process, with direct user involvement from the design stage through implementation. This aims to ensure the system is truly aligned with real-world needs. The development results indicate that the designed PWA system is capable of supporting the tasks of Account Officers (AO) and Division Heads in managing credit application data. The process includes the pipeline stage, submission, field survey, and credit realization, which is well-documented and accessible in real time. Functional testing using the Black Box Testing method proved that all features functioned according to established specifications. Furthermore, usability testing using the System Usability Scale (SUS) method yielded satisfactory scores, indicating the system's high usability and positive user experience. Therefore, this PWA-based credit application system not only improves process effectiveness and efficiency but also supports transparency, data accuracy, and user satisfaction.

The Public-Private Partnership (PPP) scheme with guarantees from PT PII aims to accelerate infrastructure development through private participation, but faces legal and practical challenges, particularly related to the risk of default by the Government and Construction Service Provider (GCA) and the effectiveness of the implementation of recourse rights by PT PII towards government institutions. This study uses a normative juridical method with an analytical descriptive approach through a literature study of primary and secondary legal materials, as well as a qualitative analysis of legal documents, to understand in depth the application of recourse rights to GCA in the PPP mechanism. The application of recourse rights by PT PII as a PPP project guarantor is based on a special legal framework and complex contractual agreements to protect investors from the risk of default by the GCA. However, its implementation has the potential to face legal, political, bureaucratic, and fiscal challenges that can affect the effectiveness of protection and the fiscal sustainability of PT PII. PT PII's recourse rights in the PPP scheme are an adaptation of the borgtocht concept applied lex specialis through the PPP agreement, guarantees, and recourse to protect state finances. However, its implementation faces bureaucratic, budgetary, and fiscal constraints that can hamper its effectiveness. Therefore, binding guidelines and increased institutional capacity are needed to ensure that regress rights can be exercised effectively, accountably, and in accordance with the principles of transparency and accountability. This study concludes that to increase the effectiveness of the PPP scheme, improvements in the legal framework, inter-agency coordination, and strengthening the capacity of institutions involved in implementing regress rights are needed.