Publication Search

69,914 articles from 605 journals · 1,760 citations tracked

Showing 61-80 of 744

Analytics

Nur Mala Sari; Ulul Albab; Sapto Pramono; Dian Ferriswara

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze innovations in official travel administration based on information technology in supporting the efficiency of regional government budgets. This research employs a qualitative approach using the Qualitative Secondary Analysis (QSA) method by utilizing various secondary data sources, such as policy documents, government reports, and relevant research and academic journals. The results indicate that the implementation of an information technology-based official travel administration system has successfully transformed bureaucratic processes from manual to digital systems. The submission, approval, execution, and reporting of official travel, which were previously carried out through physical documents, can now be conducted through an integrated electronic system. The digitalization of administrative processes has had a significant impact on improving the efficiency of administrative service time. Employees no longer need to go through lengthy bureaucratic procedures to obtain travel approval, as the entire process can be conducted online through an application system. This aligns with the concept of digital transformation in government, which emphasizes the utilization of information technology to enhance the efficiency of public organizations. The implementation of an information technology-based official travel administration system also increases transparency and accountability in managing official travel budgets. The digital system allows all administrative processes related to official travel to be systematically recorded and electronically documented. With a digital system in place, the potential for misuse of official travel funds such as fictitious trips, duplicate activities, or manipulation of expense reports can be minimized.

Muhammad Atha’ Iqbal; H. Moh. Juhad

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

This study examines the application of innovation in public services based on digital technology as a strategic approach to improve the effectiveness, efficiency, transparency, and overall quality of government services. The digitization of service delivery through e-government initiatives, smart governance frameworks, and various applications such as SEPP, E-Lapor, JAKI, and OpenSID has been proven to accelerate administrative processes, simplify complex bureaucratic procedures, and significantly expand public access to services. In addition, these digital platforms contribute to more inclusive and user-oriented public service systems. The purpose of this study is to analyze the effectiveness of technology in improving service delivery and to identify strategic steps that can be taken to address the challenges associated with service innovation in the public sector. Qualitative research methods were applied, utilizing data collection techniques through an extensive literature review of relevant academic and policy sources. The findings illustrate that technology-based innovation not only supports improved service performance but also strengthens accountability, responsiveness, and public participation in governance processes.

Sri Yuliyanti Mozin; Sri Naila Putri Abdullah; Alya Putri Pantoiyo; Nur Afni Zakaria; Rahmi Thaib

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Public service performance serves as a crucial measure of how effectively government agencies provide services to the public. Rising expectations from the public compel governments to ensure that services are delivered in an efficient, open, responsible, and responsive manner. Within the realm of public administration reform, the standard of public services has emerged as a key issue for governments looking to enhance public confidence and governance. The Indonesian government has created the Public Service Index (Indeks Pelayanan Publik/IPP) as a tool to assess the performance of public services. The IPP functions as an all-encompassing measurement system to evaluate the quality, efficiency, and responsibility associated with public service provision across government entities. This research intends to explore the definition of public service performance, the legal framework that regulates public services in Indonesia, and the metrics employed for calculating the Public Service Index. The study uses a qualitative descriptive method and a literature review approach, evaluating various pertinent books, regulations, and scholarly articles concentrating on public service management and performance evaluation. The results indicate that the Public Service Index plays a vital role in assessing service quality, institutional effectiveness, and the degree of public satisfaction. Additionally, the application of the IPP measurements fosters transparency, bolsters accountability, and encourages ongoing enhancements in public service delivery. Therefore, enhancing public service performance necessitates robust regulatory backing, institutional dedication, and the utilization of clear and quantifiable performance metrics to guarantee enduring improvements in service quality.

Misbahuddin Misbahuddin; Andi Rahmat Nizar Hidayat

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

Public service is a key indicator in evaluating local government performance; however, various service issues continue to generate increasing public complaints. This study aims to analyze trends in public complaints, identify the most frequently reported institutions, and examine the types of maladministration and the status of complaint resolution through the Ombudsman of the Republic of Indonesia in South Sulawesi Province during 2023–2025. This study offers novelty by providing an integrated analysis of complaint trends, distribution of reported institutions, types of maladministration, and resolution outcomes based on Ombudsman data at the regional level. This research employs a qualitative approach using document analysis, with public complaint reports as the unit of analysis. Data were analyzed through data reduction, data display, and conclusion drawing. The results indicate that local governments are the most frequently reported institutions (55.1%), with dominant maladministration types including procedural deviations and prolonged delays. Several complaints were proven to involve maladministration and were resolved through the Ombudsman’s supervisory mechanism. These findings highlight that public complaints serve as an important instrument in enhancing accountability and transparency in public service delivery. Therefore, local governments need to strengthen service standards, improve the capacity of public officials, and develop more effective complaint management systems.

Marsha Medina Zhabilla; Ni'ma Trirahayu Budiyanto

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze and evaluate the effectiveness of bureaucratic reform in realizing good governance and improving the quality of public services in Indonesia. The research employs a library research method by reviewing various relevant academic sources, including journals, books, and official reports. The findings indicate that bureaucratic reform has a positive impact on enhancing efficiency, effectiveness, transparency, and accountability in public administration. The implementation of reforms through service digitalization, procedural simplification, and the application of standard operating procedures (SOPs) has significantly improved the quality of public services, particularly in terms of speed, accessibility, and service certainty. Furthermore, bureaucratic reform promotes the implementation of good governance principles, such as transparency, participation, and accountability. However, several challenges remain, including resistance to change, limited human resource competencies, and uneven policy implementation across government institutions. Therefore, continuous efforts are required through capacity building, strengthening monitoring systems, and optimizing the use of information technology to ensure the sustainability and success of bureaucratic reform.

Sri Yuliyanti Mozin; Alisa Tutulango; Siti Vahizrah Carlos; Faja Diasti Paputungan; Fathiya H

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Public service quality has emerged as a crucial metric for assessing how well the government functions and the efficiency of its administration. Recently, rising expectations from the public have led gov-ernments to offer services that are open, responsible, effective, and attuned to citizens' needs. Alongside administrative changes and the evolution of governance models focused on efficiency and citizen satisfaction, the appetite for high-quality public services has surged. Nonetheless, numerous public entities continue to struggle with providing reliable and top-notch services due to a lack of defined service norms and systems for measuring performance. The purpose of this research is to investigate ways to enhance public service quality by establishing robust service standards and quantifiable performance metrics. The study employs a qualitative descriptive methodology, drawing on a review of relevant lit-erature from the past seven years. Multiple academic sources were analyzed to uncover essential ideas, frameworks, and empirical evidence concerning public service management, the enhancement of service quality, and the assessment of performance in governmental organizations. The results show that adopting well-defined service standards, along with measurable performance metrics, can greatly en-hance service effectiveness, accountability, and overall public satisfaction. Additionally, merging prin-ciples of service excellence with quantifiable indicators promotes transparency, boosts organizational performance, and fosters ongoing improvements in service delivery. The research concludes that to enhance public service quality, a structured framework for service standards, ongoing performance assessments, and a firm organizational dedication to innovation and service enhancement are necessary.

A.M. Fadli Mappisabbi; A. Noerhayati Amirullah; Nurasia Natsir

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation. Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation.

Puspa Ayu Widhi Pangestu; Priyanto Priyanto; Ulul Albab; Sri Kamariyah

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the application of good governance principles in the management of ECE grants by regional governments, focusing on aspects of transparency, accountability, public participation, and legal certainty. The study employs a qualitative approach using Qualitative Secondary Analysis (QSA), analyzing various secondary data sources such as policy documents, government reports, previous research findings, and relevant academic literature on education grant management. Data analysis was conducted systematically through data reduction, categorization, interpretation, and conclusion drawing. The results indicate that the implementation of transparency in ECE grant management is reflected in the openness of information regarding grant application procedures, recipient selection mechanisms, and fund usage reporting. Accountability is realized through administrative and financial accountability mechanisms that must be fulfilled by both regional governments and ECE institutions receiving the grants. Public participation is evident from the involvement of communities, ECE institution managers, and parents in the planning, implementation, and supervision of the grant program. Meanwhile, legal certainty in grant management is demonstrated by the existence of regulations that clearly govern grant provision mechanisms, fund disbursement procedures, and obligations for reporting and accountability in fund utilization. The study concludes that the application of good governance principles in the management of ECE grants by regional governments plays a crucial role in enhancing transparency, accountability, and effectiveness in educational fund management. Furthermore, community involvement and regulatory certainty serve as key supporting factors in achieving better governance of education grants.

Miftah Dwi Lestari; Junaidi Junaidi; Satriandi Satriandi

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of information technology has encouraged improvements in public service quality, including at the village government level. In Sunggal Kanan Village, Sunggal District, Deli Serdang Regency, the process of submitting public complaints and aspirations is still carried out manually, resulting in issues related to documentation, transparency, and follow-up actions. This study aims to design and develop a web-based Village Public Complaint and Aspiration Information System using the Rapid Application Development (RAD) method. The RAD method was chosen because it emphasizes fast system development through iterative stages involving active user participation, namely Requirements Planning, User Design, Construction, and Cutover. Data collection techniques included observation, interviews, and literature studies. The developed system provides features such as user registration and login, complaint and aspiration submission forms, report status tracking, and an admin dashboard for managing and following up on reports. The results show that the system improves efficiency, transparency, and accountability in managing public aspirations. Through this system, citizens can submit reports online without visiting the village office and monitor their report status in real time. The implementation of the RAD method proved effective in delivering a system that meets user needs within a relatively short development time.

Fredi Setyono; Haikal Firmansah Anas Pratama

Jurnal Publikasi Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Society 5.0 era promotes the integration of cyber-physical technology through Artificial Intelligence (AI) and Big Data for human welfare, where digital zakat transformation becomes a crucial strategy to bridge the wide gap between national zakat potential (±IDR 327 trillion) and its actual collection. This study aims to analyze digital zakat transformation strategies in accelerating poverty alleviation in Indonesia within the smart society era. The research method employed is a descriptive qualitative approach using a library research method, analyzing literature from the 2020-2025 period sourced from digital databases. The results indicate that the implementation of digital technologies such as fintech platforms, blockchain, and QRIS significantly enhances transparency, accountability, and muzakki trust, while accelerating fund distribution time by up to 50%. Digital-based productive zakat strategies through MSME empowerment have proven effective in increasing mustahik's average income by up to 100%, facilitating the transformation of mustahik into independent muzakki. This study concludes that digital zakat transformation serves as a primary catalyst for achieving the first pillar of the Sustainable Development Goals (SDGs) (No Poverty), although its success requires national regulatory harmonization and the strengthening of technological infrastructure in rural areas.

Edizon Mirino; Dian Ferriswara; Fedianty Augustinah; Sri Kamariyah

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Digital transformation in the public sector has significantly driven service innovations, particularly in pension administration for Civil Servants (ASN). This study aims to analyze the development of digital-based public service innovations in pension administration while identifying the benefits and challenges associated with their implementation. The research employs a Systematic Literature Review (SLR) method by examining relevant scholarly articles from national journals focusing on the digitalization of public services and pension systems. The literature selection process was conducted systematically to identify, evaluate, and synthesize key findings related to digital pension service innovations. The results indicate that digitalization through applications and electronic platforms enhances administrative efficiency, accelerates data verification, and improves the speed of pension fund disbursement. It also strengthens transparency and accountability while simplifying bureaucratic procedures and expanding service accessibility for retirees. However, several challenges remain, including low digital literacy among retirees, limited access to technological devices, and insufficient public awareness regarding digital service usage. The findings suggest that the success of digital-based public service innovations depends not only on technological availability but also on human resource readiness, institutional capacity, and the level of public acceptance. Therefore, a comprehensive strategy is required, including improving digital literacy, strengthening information technology infrastructure, and optimizing communication efforts to ensure effective adoption.

Rivana Azzahra Nurhidayat; Ghiyats Furqan Dewantara

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Non-profit organization financial reports are a form of accountability to stakeholders, especially donors and the community. This research aims to analyze the suitability of applying ISAK 335 in preparing financial reports at the Humanitarian Foundation. The research uses qualitative methods with a descriptive approach through documentation and document analysis. The research results show that the implementation of ISAK 335 can increase the transparency and accountability of financial reports, although there are still obstacles such as limited understanding of accounting standards and a simple recording system. Financial reports in accordance with ISAK 335 are expected to provide a clearer picture of the financial position and activities of nonprofit organizations. Among the challenges identified is the lack of human resources trained in the application of this accounting standard. Therefore, training and coaching for organizational financial managers is essential. Furthermore, the development of a more modern and integrated financial recording system is also needed to support greater transparency and accountability.

Mukhlis Mukhlis; Jureid Jureid

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

Agustino Yamlean; Dian Ferriswara; Fedianty Augustinah; Sri Kamariyah

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Digital transformation in the public sector has driven various service innovations, including pension administration services for State Civil Apparatus (ASN). This study aims to analyze the development of digital-based public service innovations in pension administration and identify the benefits and challenges of their implementation. This study used the Systematic Literature Review (SLR) method by reviewing various relevant scientific articles from national journals that discuss the digitalization of public services and pension administration. The literature selection process was carried out systematically to identify, evaluate, and synthesize research findings related to digital-based pension service innovations. The review results indicate that digitalization of pension administration services through the use of electronic service applications and platforms can improve administrative efficiency, accelerate data verification and pension fund disbursement, and increase transparency and accountability in public services. The implementation of digital services also contributes to simplifying bureaucratic procedures and increasing service accessibility for retirees. However, the literature review also revealed challenges in implementing digital pension services, including low digital literacy among retirees, limited access to technological devices, and suboptimal dissemination of service information. The findings of this study indicate that the success of digital-based service innovations depends not only on technology, but also on human resource readiness, the organizational capacity of government institutions, and the level of public acceptance of the use of digital technology. Therefore, developing digital-based pension services requires a comprehensive strategy.

Jusuf Leiwakabessy; Audrey Leiwakabessy; A. Buiswarin; J. Ngilyaubun; D. Nabila +2 more

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Micro, Small, and Medium Enterprises (MSMEs) and Village-Owned Enterprises (BUMNeg) in Makariki possess regional economic potential. However, business managers face cash flow recording obstacles. They have not implemented standard bookkeeping. This community service aims to provide training and mentoring in financial document preparation using the Financial Accounting Standards for Micro, Small, and Medium Entities framework. The implementation method consists of preparation, execution, and evaluation stages. The execution stage includes initial testing, material presentation, interactive discussion, and final testing. Evaluation results indicate this program resolves participants' financial literacy problems. Participants' understanding regarding bookkeeping accounts and calculating profit and loss increased. Participants can compile drafts of income statements, financial positions, and supporting notes independently. In conclusion, intensive mentoring changes participants' mindsets from conventional management to a more structured one. Systematic bookkeeping helps participants separate personal and business assets. These records also serve as administrative requirements to access additional capital from banks or government assistance programs. This program supports the transparency and accountability of village fund management through BUMNeg.

Mukhlis Mukhlis; Jureid Jureid

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

Zetria Erma

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The legal culture of society is a fundamental element in the implementation of the Complete Systematic Land Registration Program (PTSL). The success of this program is not only determined by government policies but also by the awareness, compliance, and participation of the community in registering their land. The research method is normative legal research with a statutory and conceptual approach. This study uses primary, secondary, and tertiary legal sources. The research results indicate that legal culture plays an important role in the success of the implementation of the Complete Systematic Land Registration Program (PTSL) as an effort acceleration of land registration. The legal culture reflected in the extent to which the community is willing to voluntarily register their land and follow the established procedures. Efforts to improve legal culture can be carried out through legal socialization and counseling, participatory approaches, increased transparency of officials, cultural approaches, as well as the utilization of digitization of land services. Therefore, it is recommended that the government, especially the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN), together with local governments Intensifying the activities of socialization and legal counseling to the community continuously in an informative, persuasive, and educative manner as well as strengthening the role of field implementing officers by emphasizing the principles of transparency, accountability, and responsive public service. The government is also advised to optimize approaches based on local wisdom and to utilize digital technology in the land registration process to facilitate community access.

Sunardi Sunardi; Tuti Nadhifah; Heni Risnawati

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Study This analyze adaptation system law Indonesian agrarian​ digital transformation, in particular implementation blockchain technology in certification land. Using approach juridical normative, research combining the statute approach with reviewing the UUPA, Regulation of the Minister of ATR/BPN Number 1 of 2021, and the ITE Law, as well as the conceptual approach that examines theory law agrarian, digital transformation, and principles Maqashid Syariah. Secondary data in the form of material primary, secondary, and tertiary law analyzed in a way descriptive qualitative For interpret the relationship between legal norms, theory and digital technology in land. Research results show that harmonization regulations agrarian and digital, blockchain implementation, and integration sharia principles can increase transparency, accountability, and certainty law. Digital transformation accelerates administration, minimizing overlapping overlap ownership, and strengthening governance fair and sustainable land. Research​ This confirm the need strengthening regulation, digital infrastructure, and literacy apparatus For support legal reform agrarian in the digital era.  

Ajis Supangat

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Abstract. The increasing number of cases involving corporate losses that implicate the liability of directors in limited liability companies highlights the importance of a comprehensive understanding of the scope and nature of such liability from a civil law perspective. This study aims to analyze the liability of directors for corporate losses as well as the factors influencing the emergence of such legal liability. The method used is normative legal research with a legislative and conceptual approach, through a review of legislation, legal literature, and relevant court decisions. The results of the study indicate that directors’ liability is not automatic but depends on proving the existence of fault or negligence in performing their duties, in accordance with the principles of due diligence and good faith. Furthermore, factors such as weak internal controls, lack of transparency, and directors’ limited legal understanding are the primary causes of corporate losses. The implications of this study underscore the importance of implementing sound corporate governance principles, enhancing directors’ competence, and ensuring consistency in law enforcement to achieve a balance between legal protection and accountability in corporate management.

Erna Eni; Rahma Syafitri

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the organizational performance of the Dinas Kebudayaan dan Pariwisata Kota Tanjungpinang in managing the tourism sector. Tanjungpinang has significant cultural and historical tourism potential; however, tourist visit trends remain fluctuating and unstable. This research employs a descriptive qualitative approach using a case study method and library research as the data collection technique. Data were obtained from official government documents, statistical data from the Central Bureau of Statistics, and relevant previous studies. The analysis is based on the public sector organizational performance theory proposed by Agus Dwiyanto, focusing on two main indicators: productivity and accountability.   The findings indicate that administratively the agency has consistently implemented programs and organized cultural events in accordance with planning documents. However, the increase in the number of activities has not consistently contributed to stable growth in tourist visits. In terms of accountability, reporting mechanisms have been implemented, yet substantive transparency and public access to information still require improvement. Therefore, the organizational performance can be categorized as administratively adequate but requires enhancement in program effectiveness and public transparency.