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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.

Collecting donations for natural disaster victims is a form of social solidarity widely practiced by the community, including students. However, in practice, these fundraising activities must be carried out in accordance with applicable legal provisions, specifically Regulation of the Minister of Social Affairs of the Republic of Indonesia Number 8 of 2021 concerning the Implementation of the Collection of Money or Goods (PUB). This study aims to analyze the implementation of Ministerial Regulation Number 8 of 2021 in the practice of collecting donations for natural disasters by students. The research method used is a normative empirical research method with a legislative and sociological approach. Data were obtained through literature review and interviews with the Social Services Agency and student organizations. The results show that the implementation of Ministerial Regulation Number 8 of 2021 in student fundraising activities has actually taken place, but is not yet fully optimal. This is evident in the continued discovery of donation collections carried out without official permits from authorized agencies and the lack of accountability reporting for collected funds. This condition indicates that the level of compliance with administrative provisions in the implementation of fundraising is still relatively low. Therefore, increased regulatory dissemination, more effective oversight, and increased legal awareness among students are needed to ensure that fundraising activities are carried out transparently, accountably, and in accordance with applicable laws.

The spread of Non-Consensual Intimate Images (NCII) has become one of the most damaging forms of technology-based sexual violence in Indonesia. Komnas Perempuan data consistently shows a year-on-year rise in gender-based online violence reports, while SAFEnet documented hundreds of NCII cases between 2017 and 2023. Before Law Number 12 of 2022 on the Crime of Sexual Violence (TPKS Law) was enacted, Article 27 paragraph (1) of the Electronic Information and Transactions Law (ITE Law) was the only legal basis for handling NCII — a provision that frequently revictimized survivors rather than protecting them. This study examines: (1) how NCII is regulated under the TPKS Law; and (2) the effectiveness of the TPKS Law in addressing NCII cases, analyzed through Lawrence M. Friedman's three-component theory of legal effectiveness: legal substance, legal structure, and legal culture. Normative legal research was applied using statutory, conceptual, and analytical approaches. The study finds that Article 14 of the TPKS Law provides a substantially stronger and more victim-centred legal basis than previous regulations. However, effectiveness is still hampered by inadequate law enforcement capacity, uneven availability of integrated service units (UPTD PPA), low survivor reporting rates linked to persistent stigma, and a pervasive victim-blaming culture. Law reform alone is insufficient; structural and cultural transformation must accompany it.

Emotional mental health in adolescents is an important focus because this age group is highly vulnerable to academic and social pressures, as well as the demands of personal development. Emotional problems such as anxiety, stress, and depression that are not recognized early on can interfere with concentration, social relationships, and psychological well-being. This study aims to review the literature related to the early detection of emotional mental disorders in adolescents, so that it can serve as a basis for the development of prevention and intervention strategies. The method used is a literature review, analyzing a number of recent research articles discussing risk factors, symptoms, and early screening methods using instruments such as the Self Reporting Questionnaire (SRQ) and the Strengths and Difficulties Questionnaire (SDQ). The results of the study show that the most common symptoms include anxiety, fatigue, concentration disorders, and relationship problems with peers in adolescents, as well as academic pressure in students. Early screening has been proven to help identify individuals at risk so that intervention can be carried out more quickly. The use of technology, such as web-based expert systems, can also speed up the screening process and improve the accuracy of assessments. It is recommended that educational institutions and health services be more active in conducting mental health screening, providing promotional education, and designing preventive programs. Further research should use analytical or experimental designs to explore risk factors and the effectiveness of interventions in greater depth.

Bullying in the school environment is a social health problem that has a massive impact on children’s physical, mental, and social well-being. As the primary educational environment, schools need to implement a structured, safe, and child-friendly bullying reporting system. Objective: This conceptual study aims to design the implementation of a bullying reporting system based on school health administration using the functional management approach: planning, organizing, actuating, and controlling (POAC). The methods and components of the reporting system are designed through the four POAC pillars, namely the establishment of an Anti-Bullying Team, the preparation of Standard Operating Procedures (SOPs), the provision of child-friendly reporting media both physical and digital through the School Health Unit (UKS), and the development of monitoring and evaluation mechanisms (controlling). School health administration is used as an initial screening tool to identify indications of victim trauma discreetly and safely. The implementation of this POAC-based system is expected to improve the early detection of bullying cases, accelerate case handling responses, and eliminate stigma and fear of reporting among children. Conclusion: The integration of health administration and POAC management has proven to be a strong framework for creating a safe, inclusive school environment that strongly supports students’ mental health recovery.

This study aims to design and develop a web-based waste collection scheduling system using PHP and MySQL at the Environmental Agency of West Sumba Regency. The main problem faced is that the scheduling process is still carried out manually, resulting in inefficiency, susceptibility to errors, and difficulties in monitoring and reporting. The system development method used is the Waterfall model, which includes requirement analysis, system design, implementation, testing, and maintenance stages. The developed system provides features for managing data on personnel, regions, vehicles, and structured waste collection scheduling. In addition, the system is equipped with notification features, schedule monitoring, and performance reporting that can be accessed by management. The results of this study indicate that the system improves effectiveness and efficiency in scheduling processes and facilitates supervision of waste collection activities. Therefore, the implementation of this system is expected to optimize and organize waste management in West Sumba Regency.

Information technology advancements have sparked a digital revolution in village government operations, especially in tracking and assessing village officials' performance. Performance evaluation is still done by hand in many village government organizations, which frequently causes reporting delays, ineffective data processing, and a lack of transparency in the evaluation process. In order to facilitate a more efficient and organized monitoring and performance evaluation process, an information system therefore required. In order to support the management village apparatus data, performance assessment procedures, and integrated reporting, this study intends design and develop a web-based monitoring system for assessing the performance village officials. To represent the system processes in an organized way, the system design is modeled using the Unified Modeling Language (UML), which includes use case diagrams, activity diagrams, and sequence diagrams. To make sure that every system function performs in accordance with user requirements, system testing is carried out using the Black Box Testing method. The findings demonstrate the system's ability handle village apparatus data, carry out automated performance evaluation procedures, compute final scores using assessment indicators, and produce precise performance reports. It is anticipated that the system's implementation will enhance the village officials' performance monitoring procedure's efficacy, efficiency, transparency, and structure.

The implementation of PSAK 73, which adopted IFRS 16, brought fundamental changes to lease financial reporting, triggering various challenges for financial performance and corporate policy. The primary issue examined in this literature was the impact of lease capitalization on financial ratios, dividend policy, and potential earnings management. The overall objective of this study was to evaluate the differences in financial performance before and after the implementation of the new standard, as well as to identify the determinants of dividend policy across various sectors. The dominant method employed was a quantitative approach using comparative analysis and panel data regression on companies listed on the Indonesia Stock Exchange. Key findings indicated that the implementation of PSAK 73 significantly increased total assets and liabilities (leverage), yet tended to decrease profitability ratios such as Return on Assets (ROA) and Return on Equity (ROE). Furthermore, dividend policy was found to be significantly influenced by profitability and the new capital structure resulting from lease capitalization  

This study aimed to analyze the relationship between nurses’ interpersonal conflict and job satisfaction at Hospital X Depok in 2025. Interpersonal conflict in the workplace may negatively affect nurses’ psychological well-being, performance, and quality of healthcare services, thereby reducing job satisfaction. This research employed a correlational analytic design with a cross-sectional approach. The study population consisted of all nurses working at Hospital X Depok, totaling 151 individuals, with a final sample of 121 respondents selected using purposive sampling. Data were collected using three instruments: a demographic questionnaire, an interpersonal conflict questionnaire based on Wexley’s theory, and the Minnesota Satisfaction Questionnaire (MSQ) short form to measure job satisfaction. Data analysis was conducted using univariate statistics and the Chi-Square test with a significance level of 0.05. The results showed that 55.4% of respondents experienced low interpersonal conflict, while 44.6% experienced high interpersonal conflict. Job satisfaction levels were relatively balanced, with 50.4% of nurses reporting high satisfaction and 49.6% reporting low satisfaction. The Chi-Square test indicated a significant relationship between interpersonal conflict and job satisfaction (p = 0.000). Nurses experiencing low interpersonal conflict tended to have higher job satisfaction, whereas those experiencing high interpersonal conflict predominantly reported low satisfaction. These findings highlight the importance of effective conflict management strategies, supportive leadership, and strengthened interpersonal communication to enhance nurses’ job satisfaction and improve the quality of healthcare services.

This study aims to determine the effect of green accounting, profitability, leverage, and company size on tax aggressiveness. The population in this study is energy sector companies listed on the Indonesia Stock Exchange for the financial reporting period 2020-2024. The sampling technique used in this study is purposive sampling, and a sample of 35 companies was obtained. The analysis technique used is multiple linear regression analysis using SPSS version 22.0. The results of this study indicate that green accounting has a positive and significant effect on tax aggressiveness, profitability has a positive and significant effect on tax aggressiveness, leverage does not have a significant effect on tax aggressiveness, and company size does not have a significant effect on tax aggressiveness. The results show that green accounting and profitability have a positive and significant influence on tax aggressiveness, while leverage and firm size do not significantly influence tax aggressiveness. These findings provide insight that companies with a concern for environmental impacts tend to implement more aggressive tax policies, and that more profitable companies have an incentive to optimize their tax management.

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.

Fixed asset management is a crucial component in supporting the performance of local governments. However, the Polewali Mandar Regency Government still faces obstacles in managing assets conventionally, such as the risk of recording errors, duplicate data, and difficulties in field data verification which is time-consuming. This study aims to design and build a Web-Based Fixed Asset Management Information System integrated with Quick Response Code (QR Code) technology as a digital solution for real-time asset data collection, tracking, and monitoring. The approach taken for system development is known as the Waterfall approach, encompassing the phases of analyzing requirements, system design, execution, evaluation, and ongoing support. The creation of the system was carried out utilizing the PHP coding language, the MySQL database system, and Tailwind CSS to achieve a mobile-friendly interface. Data collection techniques were conducted through observation, interviews, and literature studies at the General Affairs Division of the Regional Secretariat of Polewali Mandar Regency. The result of this research is a fixed asset management information system featuring the generation of unique QR Code labels for each asset, category and location management, and reporting features divided into three access levels: Admin, Operator, and Verificator. Based on the system testing results, an average score of above 4.00 was obtained for indicators of ease of use (user-friendly), access speed, and information accuracy. In conclusion, the implementation of this QR Code-based system is proven to increase the efficiency of the asset identification process in the field, minimize manual input errors, and improve accountability in regional asset management in Polewali Mandar Regency.

Community service is one of the implementations of the Tri Dharma of Higher Education which aims to provide real contributions to society through the application of science and technology. This activity aims to improve the understanding of small and medium enterprise (SME) actors regarding the preparation of Investment Activity Reports (LKPM) at the Investment and One-Stop Integrated Service Office (DPMPTSP) of Serang City. The problem found in the field indicates that many business actors still do not fully understand the procedures for preparing and submitting investment activity reports. The method used in this activity is a descriptive method with a mentoring approach carried out through observation, socialization, and direct assistance to business actors. The results show an increase in the understanding of business actors regarding the importance of investment activity reports and their ability to prepare reports more systematically. This activity is expected to increase business actors' awareness of their reporting obligations and support the creation of more orderly and transparent investment management.

This study aims to analyze the implementation of bureaucratic reform in improve the administrative performance of the Sorong City Regional Secretariat. The research uses a mixed-methods approach, combining quantitative and qualitative methods. Quantitative data were obtained by distributing questionnaires to 30 government apparatus respondents using the Likert scale and were analyzed using descriptive statistics and correlation analysis. Meanwhile, qualitative data were obtained through in-depth interviews with key informants and analyzed using thematic analysis and data triangulation. The results of the study show that the implementation of bureaucratic reform is positively related to the organization's administrative performance. The variables of policy communication, apparatus resources, and bureaucratic structure show a fairly strong correlation with administrative performance, with bureaucratic structure exhibiting the strongest relationship. Qualitative findings also show that bureaucratic reform has been carried out through simplifying procedures, updating SOPs, digitizing administration, and strengthening the performance reporting system. Theoretically, this research strengthens policy implementation theory and public organizational performance theory, which emphasize the importance of policy communication, human resource capacity, and the effectiveness of organizational structures in improving bureaucratic performance. However, this study has limitations in scope, as it is confined to a single organizational unit and a relatively small number of respondents. Therefore, further research is suggested to expand the research object in several regional apparatus organizations in order to obtain a more comprehensive picture of the implementation of bureaucratic reform at the local government level.

This study conceptually examines the influence of assurer type, assurance standards, and assurance level on the breadth of assurance statements in sustainability reports. Moving beyond prior literature that treats assurance as a binary variable (presence versus absence), this paper highlights disclosure breadth as a critical dimension of assurance quality and substance. Drawing on legitimacy theory and complemented by institutional theory, the study argues that the technical configuration of assurance shapes the quality of organizational legitimacy obtained by firms. Specifically, the type of assurer (public accounting firms versus non-accounting providers), the standards adopted (e.g., ISAE 3000 and/or AA1000AS), and the level of assurance (limited versus reasonable) influence the structure, systematic presentation, and comprehensiveness of assurance statements. Firms that engage reputable providers, apply globally institutionalized standards, and select reasonable assurance are more likely to issue broader and more detailed statements. In contrast, weaker institutional pressures may encourage symbolic assurance practices characterized by minimal disclosure. The study contributes theoretically by extending legitimacy theory to the technical dimensions of assurance and positioning disclosure breadth as a proxy for substantive legitimacy. Practically, it suggests that regulators and companies should emphasize transparency and comprehensiveness in assurance statements to enhance credibility and discourage symbolic sustainability reporting practices.

This systematic literature review analyzes previous studies on impact of educational technology on students’ behavioural engagement in English language learning. The integration of educational technology in English classroom has increased significantly in order to address students’ low participation, limited attention, and passive learning behaviour. Various digital tools such as digital storybooks, digital storytelling, multimedia learning platforms, and interactive online applications have been implemented to promote students’ active participation. This review followed the prefered Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework to ensure a systematic and transparent review process. Relevant journal articles published between 2020 until 2025 were identified through Google Scholar, ResearchGate, and Publish or Perish. A total of 15 articles met the conclusion criteria and were analysed in this study. The findings indicate that educational technology positively influences students’ behavioural engagement, which is reflected in increased participation, attention, interaction, and task completion in English leraning contexts.The review higlights that the appropriate intergration of educational technology can support more interactive and learner-centred English language learning environments.

The problem of illegal temporary shelters (TPS) is one of the serious environmental issues in Jambi City. Danau Sipin District is the district with the highest number of illegal TPS in Jambi City, namely 13 points. This study aims to determine the performance of the Environmental Management, Supervision and Enforcement Division (P3HL) the Jambi City Environmental Service the productivity aspect of the problem of illegal TPS in Danau Sipin District using the theory of public organization performance by Agus Dwiyanto (2006) with primary focus on productivity indicators. This can be seen from the utilization of various inputs such as human resources consisting of 3 field officers, operational facilities in the form of 1 patrol car, Standard Operating Procedures (SOP) for supervision, as well as clear and easy public reporting mechanisms to produce various outputs in the form of field supervision activities, enforcement of regulations, education and socialization to the public, and follow-up public reports. Although these various activities have been carried out, the limited number of field officers and operational facilities has resulted in the intensity of supervision in the field not being able to be carried out optimally. The conclusion of this study shows that the performance the Environmental Arrangement, Supervision and Law Enforcement Division of the Jambi City Environmental Service in terms of productivity has been running well, but still requires improvement, especially in the addition of human resources and operational facilities so that supervision and enforcement of regulations against illegal TPS can be carried out more optimally.

This study aims to examine the factors influencing the level of sustainability report disclosure based on OJK regulations in KBMI 3 banking companies listed on the Indonesia Stock Exchange in 2023. The level of sustainability disclosure is measured using the Sustainability Report Index (SR Index), constructed through content analysis of indicators stipulated in POJK No. 51/POJK.03/2017. The independent variables analyzed in this study include firm size, profitability proxied by Return on Assets (ROA) and Return on Equity (ROE), foreign ownership, and firm age. This research employs a quantitative explanatory approach using secondary data obtained from annual reports and sustainability reports. Data were analyzed using multiple linear regression with SPSS. The results indicate that firm size, foreign ownership, and firm age have a positive and significant effect on the level of sustainability report disclosure. Conversely, profitability measured by ROA and ROE does not have a significant effect. Simultaneously, all independent variables significantly influence sustainability report disclosure. These findings suggest that structural and ownership characteristics play a more dominant role in determining sustainability disclosure than financial performance, reflecting the regulator-driven nature of sustainability reporting in the Indonesian banking sector.

The implementation of Patient Safety Goals remains a major challenge in hospital management, particularly in ensuring consistent compliance among nurses. This study aims to analyze the influence of nurses’ knowledge and motivation on the implementation of Patient Safety Goals, with clinical leadership positioned as a mediating variable. A quantitative cross-sectional design was employed in a general hospital in Jakarta, Indonesia. Data were collected from 119 nurses across inpatient, outpatient, emergency, and operating units using structured questionnaires. The data were analyzed using Structural Equation Modeling (SEM) with AMOS, supported by the Three-Box Method to assess the level of variable achievement. The results indicate that nurses’ knowledge and motivation have a significant direct effect on clinical leadership. Clinical leadership also demonstrates a significant positive effect on the implementation of Patient Safety Goals. Furthermore, clinical leadership plays a significant mediating role in the relationship between both nurses’ knowledge and motivation and the implementation of Patient Safety Goals. The model explains 76.67% of the variance in Patient Safety Goal implementation, highlighting the strategic role of clinical leadership in translating individual competencies into safe clinical practices. These findings contribute to healthcare management literature by reinforcing the importance of clinical leadership as an organizational mechanism that strengthens patient safety performance. From a managerial perspective, the study emphasizes that improving patient safety outcomes requires not only enhancing nurses’ knowledge and motivation, but also systematically developing clinical leadership competencies. Hospital management is encouraged to invest in leadership development programs, supportive supervision, and non-punitive incident reporting systems to ensure sustainable implementation of Patient Safety Goals.

This study examines the application of Transparent Artificial Intelligence (AI) for fraud detection in public welfare programs using publicly available administrative data. Persistent challenges in welfare governance such as misallocation, fraud, and data inaccuracy necessitate analytical frameworks that are both effective and explainable. The research aims to design and evaluate an interpretable anomaly detection system capable of identifying irregularities in welfare distribution while maintaining transparency and accountability. Methodologically, the study employs two unsupervised models Isolation Forest and Local Outlier Factor (LOF) to detect anomalies in sub-district-level welfare data, incorporating features such as population size, number of beneficiaries, and coverage ratio. An Explainable AI (XAI) framework integrating surrogate Random Forests, Permutation Feature Importance (PFI), and local linear surrogates (LIME-like) is applied to ensure interpretability of both global and local model behaviors. Findings reveal that receivers per 1000 population and percentage coverage are dominant determinants of anomaly scores. Fifteen administrative units were flagged for potential inconsistencies suggesting over- or under-reporting of beneficiaries. Cross-validation between IF and LOF models confirmed consistency in identifying anomalous regions. The integrated XAI explanations enhance transparency, enabling policymakers and auditors to trace the rationale behind detected anomalies. In conclusion, the proposed Transparent AI framework demonstrates that combining anomaly detection with interpretability tools can strengthen accountability and fairness in welfare administration. It offers a reproducible, ethical, and data-driven approach to social program monitoring, reinforcing public trust and supporting responsible AI governance.