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Penelitian ini mengkaji dampak dari mandatory disclosure serta praktik Good Corporate Governance (GCG) terhadap kualtias audit pada perusahaan yang tergabung dalam indeks LQ-45 Bursa Efek Indonesia selama periode 2022-2024. Analisis menggunakan metode regresi logistik biner dengan sampel sebanyak 78 perusahaan yang secara konsisten tercatat dan menyajikan laporan keuangan lengkap. Hasil menunjukkan bahwa GCG memberikan pengaruh positif yang signifikan terhadap kaultias audit, yang tercermin dari meningkatnya kemungkinan perusahaan diaudit oleh Kantor Akuntan Publik (KAP) tipe Big Four yang dikenal memiliki standar audit berkualitas tinggi. Di sisi lain, pengungkapan wajib tidak menunjukkan dampak signifikan terhadap kualitas audit. Temuan ini menggarisbawahi pentingnya penarapan tata kelola perusahaan yang baik sebagai mekanisme untuk emngurangi potensi konflik antara pemegang saham dan manajemen, yang pada akhirnya meningkatkan mutu audit. Oleh sebab itu, disarankan agar kerangka GCG diperkuat guna mendukung peningkatan kualitas audit, serta regulasi fokus pada pengembangan tata kelola perusahaan yang efektif dan transaparan

This research analyses the effectiveness of implementing the Indonesian Government Internal Audit Standards (SAIPI) at the Sidoarjo Regency Inspectorate in achieving good governance. SAIPI constitutes the guidelines established by the Association of Indonesian Government Internal Auditors (AAIPI) through Regulation Number PER-01/AAIPI/DPN/2021 as the minimum quality standard for the execution of government internal audits. The study employs a qualitative approach, utilising data collection techniques via in-depth interviews, observation, and document analysis. The research informants include the Regency Inspector, Assistant Inspectors, senior auditors, and officials from Regional Apparatus Work Units (SKPD) within the Sidoarjo Regency Government environment. The findings indicate that the implementation of SAIPI at the Sidoarjo Regency Inspectorate has been carried out reasonably well, but still encounters several constraints such as limited auditor competency in computer-assisted audit techniques (CAATs), a lack of structural independence, and suboptimal utilisation of information technology in the audit process. Factors supporting implementation include strong leadership commitment, the availability of clear regulations, and continuous auditor capacity-building programmes. The study concludes that the effectiveness of SAIPI implementation positively contributes to the enhancement of internal oversight quality, accountability in regional financial management, and corruption prevention within the Sidoarjo Regency Government.

This study aims to analyze the implementation of mangrove rehabilitation policies after Cyclone Seroja in West Oesapa Village, Kupang City, using Merilee S. Grindle's policy implementation theory and the principles of good governance. Mangrove rehabilitation is a crucial step in the recovery of coastal ecosystems affected by disasters, but in practice it often faces various obstacles, both in terms of institutions, coordination between actors, and community participation. This study uses a descriptive qualitative approach. Data collection techniques were carried out through in-depth interviews with nine informants consisting of representatives of government agencies (DLHK, BKSDA), field supervisors, NGO administrators, RT heads, and local communities. Data analysis was carried out by referring to two main variables of Grindle's theory, namely policy content and implementation context, which were then combined with governance principles such as coordination, participation, transparency, effectiveness, and accountability. The results of the study indicate that the implementation of the mangrove rehabilitation policy in West Oesapa does not fully reflect the principles of good governance. Coordination between actors is not optimal, community participation is still passive, and post-implementation monitoring mechanisms have not been implemented. The dominance of technical implementers and minimal community involvement in planning are major obstacles to achieving program sustainability. Therefore, strengthening collaborative governance and community empowerment is needed to ensure effective and sustainable mangrove rehabilitation.

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.

This study aims to explore collaborative management between local governments, educational institutions, and communities in improving the quality of basic education in Sidoarjo Regency. The background of this research stems from the increasing need for an adaptive, participatory, and sustainable education system in the era of decentralization, where intersectoral collaboration is key to realizing quality and equitable education. Sidoarjo Regency, as a region with rapid economic and social growth, faces obstacles in the distribution of quality basic education, particularly related to community participation, policy collaboration, and human resource capacity building at the school level. This study applies a qualitative approach through a case study method, involving resource persons from the Sidoarjo Regency Education Office, principals, teachers, school committees, and the education community. Data collection was conducted through in-depth interviews, participant observation, and analysis of regional education policy documents. Research findings indicate that collaboration between various actors has successfully improved education quality through community-based learning mentoring programs, teacher training, and innovative policies in school management. However, the implementation of collaboration continues to face obstacles such as lack of coordination between agencies, budget constraints, and ineffective joint program evaluation. The study concludes that successful collaborative management requires shared commitment, transparent communication, and ongoing policy support. Research recommendations emphasize the importance of enhancing intersectoral collaboration capacity, local education dialogue forums, and performance-based evaluation systems to maintain the sustainability of basic education quality in Sidoarjo Regency.

Penelitian ini bertujuan untuk memetakan tren dan mengidentifikasi kesenjangan penelitian terkait pajak daerah di Indonesia melalui pendekatan Systematic Literature Review (SLR). Proses identifikasi artikel dilakukan dengan mengikuti pedoman PRISMA dan menggunakan strategi pencarian SPIDER. Dari hasil seleksi, diperoleh artikel yang memenuhi kriteria inklusi untuk dianalisis lebih lanjut. Hasil penelitian menunjukkan bahwa tren publikasi pajak daerah meningkat hingga tahun 2022, kemudian menurun pada 2023 dan 2024. Sebagian besar artikel terbit pada jurnal akreditasi SINTA 3–5, sementara kontribusi di jurnal bereputasi tinggi masih terbatas. Dari sisi metodologi, penelitian lebih banyak menggunakan pendekatan kuantitatif dengan data survei, sedangkan eksplorasi metode kualitatif dan campuran masih jarang ditemukan. Unit analisis penelitian umumnya berfokus pada pemerintah daerah dan wajib pajak, dengan minimnya perhatian pada aspek sosial budaya masyarakat. Kesenjangan penelitian terlihat pada keterbatasan topik, homogenitas metodologi, indikator yang belum beragam, distribusi geografis yang timpang, serta rendahnya kualitas publikasi. Penelitian ini berimplikasi pada perlunya arah baru riset pajak daerah yang lebih inovatif, inklusif, serta berbasis tata kelola dan pelayanan publik yang berkeadilan.

Transformational leadership is an important paradigm in strengthening modern governance that is oriented towards innovation, accountability, and public service. This research aims to examine the concepts, roles, and challenges of transformational leadership in the context of the Indonesian public sector through a literature study approach. The study was conducted on 15 open academic sources relevant to digital bureaucratic issues, apparatus work motivation, and organizational reform. The results of the study show that transformational leadership is able to increase performance effectiveness, strengthen employee commitment, and accelerate the digital transformation of the bureaucracy through an inspiring vision, intellectual stimulation, and individual attention to subordinates. In addition, this leadership contributes to the formation of a collaborative work culture and the improvement of public service innovations that are adaptive to the needs of the community. However, its implementation still faces structural obstacles, such as hierarchical culture, resistance to change, weak digital competence of the apparatus, and limited policy and human resource support. Therefore, a strong integration between transformational values, adaptive leadership competencies, and good governance principles is needed to drive sustainable and performance-oriented bureaucratic change that is superior to public performance.

Gender mainstreaming (PUG) is a development strategy that integrates gender equality as a key principle in planning and budgeting. The city of Semarang has adopted this approach in various policy documents; however, its implementation still faces significant challenges. This study aims to evaluate the achievement of the seven prerequisites for PUG according to the guidelines from the Ministry of PPPA, including commitment, policies, institutional frameworks, resources, sex-disaggregated data, gender analysis tools (GAP and GBS), and community participation. The research utilizes a descriptive qualitative approach, employing in-depth interviews, document studies, and questionnaires. Key informants include local government organizations (OPDs) and civil society representatives. Data analysis is carried out using Miles & Huberman's interactive model with thematic analysis. The findings show that normative prerequisites such as policies and institutional frameworks are in place, but implementation remains weak, particularly in the use of sex-disaggregated data and the application of GAP-GBS. Supporting factors for success include leadership commitment from specific OPDs and the existence of cross-sector coordination forums, while the main obstacles are limited human resource capacity and insufficient gender-responsive budget allocation. This study reinforces the relevance of policy implementation theory in bridging the gap between normative frameworks and operational practices. Recommendations include ongoing training, mainstreaming sex-disaggregated data, and technical regulations that all OPDs must follow to enhance the effectiveness of PUG.

In an ever-evolving digital era, the protection of human rights has become an increasingly complex and urgent challenge. Digital constitutionalism emerges as an innovative and necessary framework to address this challenge, integrating human rights principles into technology-based state governance. This journal aims to explore how digital constitutionalism can strengthen the protection of human rights while analyzing the challenges and opportunities faced in its implementation. Through a qualitative analysis approach, this research collects and analyzes relevant literature as well as case studies from various countries that have adopted the principles of digital constitutionalism. The findings indicate that while digital constitutionalism offers significant potential to enhance human rights protection, substantial challenges such as privacy, data security, and access to information still need to be addressed. Furthermore, the role of government, civil society, and the private sector is crucial in creating an environment that supports the protection of human rights in the digital space. The conclusion of this research emphasizes the importance of cross-sector collaboration to ensure that human rights are not only constitutionally recognized but also effectively protected in practice. Thus, digital constitutionalism serves not only as a tool for safeguarding human rights but also as a driver for creating a more transparent, accountable, and responsive governance system to meet the needs of society in the digital era.

Penelitian ini bertujuan untuk mengkaji faktor-faktor yang memengaruhi penyerapan anggaran pada kecamatan di Pemerintah Kota Semarang. Penelitian tersebut menggunakan sampel sebanyak 64 responden yaitu pengelola keuangan pada kecamatan Kota Semarang yang terdiri dari Pengguna Anggaran, Pejabat Pembuat Komitmen, Pejabat Pelaksana Teknis Kegiatan dan Bendahara Pengeluaran yang menggunakan metode sampling sensus atau sampling total. Metode yang digunakan adalah analisis regresi linear berganda dengan variabel independen meliputi perencanaan anggaran, regulasi pelaksanaan anggaran, dan kompetensi aparatur pemerintah. Hasil analisis menunjukkan bahwa ketiga variabel tersebut berpengaruh positif dan signifikan terhadap penyerapan anggaran, mengindikasikan bahwa 76,4% variasi penyerapan anggaran dapat dijelaskan oleh model, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian. Uji signifikansi menunjukkan bahwa model regresi secara simultan signifikan. Temuan ini menegaskan pentingnya perencanaan yang matang, regulasi yang jelas, serta peningkatan kompetensi aparatur dalam mendukung efektivitas penyerapan anggaran di tingkat kecamatan. Penelitian ini memberikan kontribusi terhadap penguatan tata kelola keuangan daerah yang lebih akuntabel dan efisien.

The current period of Innovation Development (PI) at STIE Madani Balikpapan provides support to micro, small, and medium enterprises (UMKM) in the Sepinggan Subdistrict, Balikpapan City, who are members of the Prona Jaya group. The implementation involves students as the executors of Innovation Development, divided into several groups, with each group accompanying one UMKM entrepreneur. Our group assists the UMKM owner of Cemilan Pawon Reza in developing their marketing strategy by utilizing social media platforms such as WhatsApp and Instagram. Additionally, our group develops designs for product packaging and banners to enhance consumer appeal. In terms of simplifying financial reporting, we provide training to the owner of Cemilan Pawon Reza to use the Gyro Pos application, which can help them organize financial reports in a more orderly, easy, and secure manner.

This research aims to analyze the governance forms implemented by the village government in the breakfast culinary tourism program to empower Micro, Small, and Medium Enterprises (MSMEs) in Punden Rejo Village, Tanjung Morawa District, Deli Serdang Regency. It explores the application of good governance principles in local economic development based on culinary tourism. Using a descriptive qualitative approach, the study collected data through in-depth interviews, observations, and documentation from village officials, MSME actors, and tourists. The study is guided by Sedarmayanti's principles of good governance, particularly participation and accountability, linked to MSME empowerment. The results reveal that the breakfast culinary tourism management has not been optimal. Accountability is weak, as the village government has not registered or mentored MSMEs in the tourism sector to obtain a Business Identification Number (NIB) from the local Cooperative and MSME Office. Additionally, there is a lack of reporting on tax deductions and minimal support for business capital and training, causing many MSMEs to cease operations. From a participatory perspective, the village government has not actively involved community institutions like Pokdarwis, PKK, and Karang Taruna in planning and implementing activities, resulting in weak social support for MSMEs. Overall, the management of breakfast culinary tourism in Punden Rejo Village has not optimally empowered MSMEs due to weak implementation of accountability and participation principles. The success of sustainable tourism depends on cooperation between the village government, MSMEs, and local institutions to build a participatory and accountable tourism management system.

The Mosque Youth Organization (REMAS) plays an important and strategic role as an agent of social and religious change among the younger generation. This study aims to improve the governance of the Mosque Youth Organization in Blitar City to be more professional and Islamic through the synergy of public administration and Islamic values. The main problems faced include a lack of coordination with the mosque administrators, a lack of effective leadership, and low community participation, which are influenced by internal factors such as the busyness of members and external factors such as limited funds and facilities. The method used is a participatory approach through needs analysis with 20 REMAS and mosque administrators, followed by training on professional Islamic governance, management skills, and evaluation assistance for its implementation. The training was held at the Al Mugi Barokah Mosque in Blitar City in September 2025, in collaboration with the Indonesian Mosque Youth Communication Agency (BKPRMI) as a stakeholder. The results of the community service showed significant improvements, namely the formation of a clear organizational structure, community-based work programs such as skills training and innovative social activities, and effective coordination with mosque administrators through regular forums to increase community participation. This approach integrates good governance principles such as transparency, accountability, and documentation using Trello or Google Sheets with Islamic values such as deliberation, trustworthiness, benevolence, and the example set by the Prophet Muhammad SAW. These activities contribute to sustainable social transformation among mosque youth, strengthening their role as agents of socio-religious change, although challenges such as limited resources, internal conflicts, and slow technological adaptation still need to be addressed through regular monitoring and further technological integration.

This paper is motivated by the condition of the Nurul Firdaus Mosque, which has long been neglected and has minimal religious activities other than Maghrib and Isha prayers. This phenomenon reflects the decline in the mosque's role as a center of worship and social and religious activities in the community. Mosques, which should be places for fostering the community, are instead only used to a limited extent, often even locked outside of Maghrib and Isha prayer times. This study aims to explore in depth the factors causing low congregation participation and find solutions in the form of innovative collaboration between mosque administrators and the younger generation, especially Generation Z, in managing the mosque in a modern and inclusive manner. The method used is a descriptive qualitative approach with data collection techniques through in-depth interviews and documentation. Informants in this study consisted of religious leaders, community leaders, mosque administrators, mosque youth, and the general public living around the research location. The research focuses on examining social dynamics, communication patterns, and forms of participation between groups involved in mosque management. Anthony Giddens' structuration theory is used as an analytical tool to understand the relationship between structures (rules, norms, and practices of mosque management) and agents (mosque administrators and youth) in shaping social change towards more open, adaptive, and responsive mosque management to the needs of the times. The results of the study indicate that the alienation of the congregation towards the mosque is influenced by the lack of innovation in religious activities, the absence of an accommodating approach to the younger generation, and weak communication and coordination within the mosque management body itself.

Personal financial management is an essential skill that needs to be instilled from adolescence to foster healthy and responsible financial behavior. Teenagers are often faced with situations where they must make decisions regarding money, but a lack of understanding and education about finances often leads to consumptive behavior, wastefulness, and a lack of ability to save. However, poor financial habits developed early on can carry over into adulthood and impact a person's future financial situation. Through a Community Service activity conducted by lecturers from the Faculty of Economics and Business, Wijaya Kusuma University, Surabaya (FEB UWKS) at SMA Negeri 2 Mojokerto, students were provided with education on accounting-based personal financial management. The material presented covered basic accounting principles, the importance of recording income and expenses, and how to prepare a personal financial budget. The activity methods included counseling, financial recording simulations, budget preparation, and interactive discussions, designed to encourage active participation and practical understanding. The results of the activity showed that students experienced a significant increase in understanding of the importance of financial literacy. They were also able to prepare a simple budget based on needs and priorities using a basic accounting approach. Thus, this activity is expected to make a real contribution to shaping the character, responsibility, and financial independence of the younger generation. Furthermore, similar activities can be extended to other schools to raise financial literacy awareness among students more broadly and sustainably. Furthermore, the involvement of teachers and school administrators in supporting this financial literacy program is also a crucial factor in maintaining students' desire to understand. With synergy between academics, schools, and students, financial education can become an integral part of the learning process, focusing not only on theory but also on practical application in everyday life.

This community service activity aims to increase the capacity of disaster archival document management and strengthen financial governance within the Muhammadiyah Disaster Management Center (MDMC) in Palangka Raya City. Orderly, systematic, and accountable archive management is a crucial factor in supporting a rapid, precise, and coordinated disaster response. Furthermore, transparent and efficient financial governance is the foundation for program sustainability and public trust in the organization. This training program is designed to provide MDMC administrators and volunteers with a comprehensive understanding of the principles, procedures, and best practices in disaster archive management and organizational finances. The implementation method includes presentations through interactive lectures combined with group discussions to identify real-world problems and solutions. Participants also have the opportunity to engage in hands-on practice, such as compiling disaster archival documents, managing archive databases, and creating simple financial reports in accordance with nonprofit accounting standards. Furthermore, this training introduces national regulations related to archiving and data protection, ensuring that practices are aligned with statutory provisions. The results of the training demonstrated an increased understanding of the participants regarding the importance of archive management and financial governance, as evidenced by their ability to systematically organize documents and present accountable financial reports. It is hoped that, after the training, participants will be able to consistently apply these principles in MDMC's operational activities. This will create a well-organized documentation system, accountable financial management, and an MDMC institution that is increasingly professional, effective, and responsive to community needs in emergency situations. This activity is a strategic step to strengthen MDMC's role as the vanguard in disaster management at the local and national levels.

This community service activity aims to increase the capacity of disaster archival document management and strengthen financial governance within the Muhammadiyah Disaster Management Center (MDMC) in Palangka Raya City. Orderly, systematic, and accountable archive management is a crucial factor in supporting a rapid, precise, and coordinated disaster response. Furthermore, transparent and efficient financial governance is the foundation for program sustainability and public trust in the organization. This training program is designed to provide MDMC administrators and volunteers with a comprehensive understanding of the principles, procedures, and best practices in disaster archive management and organizational finances. The implementation method includes presentations through interactive lectures combined with group discussions to identify real-world problems and solutions. Participants also have the opportunity to engage in hands-on practice, such as compiling disaster archival documents, managing archive databases, and creating simple financial reports in accordance with nonprofit accounting standards. Furthermore, this training introduces national regulations related to archiving and data protection, ensuring that practices are aligned with statutory provisions. The results of the training demonstrated an increased understanding of the participants regarding the importance of archive management and financial governance, as evidenced by their ability to systematically organize documents and present accountable financial reports. It is hoped that, after the training, participants will be able to consistently apply these principles in MDMC's operational activities. This will create a well-organized documentation system, accountable financial management, and an MDMC institution that is increasingly professional, effective, and responsive to community needs in emergency situations. This activity is a strategic step to strengthen MDMC's role as the vanguard in disaster management at the local and national levels.

Kompleks Makam Sunan Giri merupakan salah satu tujuan wisata religi yang cukup dikenal di Provinsi Jawa Timur. Destinasi ini masih menjadi favorit karena masyarakat di sekitarnya dikenal memiliki tingkat religiusitas yang  tinggi.  Kabupaten  Gresik  sendiri  sering  dijuluki  sebagai  Kota  Santri  atau  Kota  Wali,  sehingga  potensi pengembangan wisata religi di wilayah ini sebenarnya sangat besar. Penelitian ini bertujuan untuk mengkaji daya  tarik  wisata  yang  dimiliki  Kompleks  Makam  Sunan  Giri  di  Gresik.  Pendekatan  yang  digunakan  adalah deskriptif kualitatif, dengan teknik pengumpulan data melalui observasi, wawancara, serta dokumentasi. Hasil penelitian ini menunjukkan bahwa Aksesbilitas menuju kompleks makam Sunan Giri perlu banyak  perbaikan dengan cara  pelebaran jalan  untuk akses menurunkan penumpang  dari  area parkiran utama wisata. Atraksi yang dilakukan yaitu Ziarah wali, berbelanja kuiner dan oleh – oleh khas Gresik dan berwisata edukasi sejarah. Amenitas tergolong cukup lengkap namun perlu untuk di kelolah dengan baik. Dalam pengelolahan destinasi perlu memikirkan tentang perencanaan, perorganisasian, pelaksanaan dan pengawasan. 

The era of digital transformation and the Indonesia Golden 2045 agenda demands a new paradigm in governance that prioritises inter-institutional collaboration to achieve effective and responsive governance. This transformation has been accelerated by the implementation of the Electronic-Based Government SIstem (SPBE) and the enactment of Law No. 1 of 2024 concerning Information and Electronic Transactions (ITE). This study analyses the implementation of good governance through digital transformation and inter-institutional collaboration, evaluates the challenges and opportunities in the digital era, and formulates optimisation strategies to support the achievement of Indonesia's Golden 2045. The research employs a normative juridical method, incorporating both conceptual and statutory approaches, and is reinforced by a systematic literature review analysis of current regulations and case studies of SPBE implementation in various regions across Indonesia. Data were collected through documentary studies of 35 laws and regulations and analysis of 40 academic literature sources from the period 2020-2025. The implementation of good governance through digital transformation shows positive results with SPBE success at the regional level, a 28% increase in government effectiveness, and the development of integrated service platforms serving 72 million transactions annually. However, challenges remain in regulatory harmonisation (47% overlapping authorities), digital capacity gaps (34% of institutions not yet optimal), and sectoral culture among institutions. Inter-institutional collaboration through digital transformation demonstrates positive trends in realizing good governance, but requires strengthening of digital legal frameworks, development of technological infrastructure, and organizational culture transformation to support the achievement of the Indonesia Golden 2045 vision.

This community service initiative aims to educate and assist in the implementation of an Internal Control System ICS at Minimarket Malika as a strategic effort to safeguard assets and enhance operational effectiveness and efficiency. The ICS applied includes a systematic recording process for inventory, purchase prices, and selling prices. These records are intended to ensure that all transactions are properly documented and accountable.Internal evaluations are conducted regularly through annual stock-taking activities, which involve verifying and matching inventory data recorded in the system with the actual physical stock in the store or warehouse. This activity serves as a critical benchmark for assessing business stability, the accuracy of inventory records, and the overall effectiveness of inventory management. Any transactional errors identified during sales operations are corrected immediately in real-time to prevent error accumulation and potential financial losses. The role of management is essential, particularly in maintaining business continuity through improved service quality and the timely fulfillment of customer needs. In response to intense competition and dynamic market changes, Minimarket Malika adopts adaptive strategies such as price adjustments, excellent customer service, and a broader product assortment to meet diverse consumer demands. To prevent fraud, the minimarket has installed CCTV cameras at strategic locations and provides training for employees on how to detect counterfeit money and suspicious behavior. The ICS also supports risk management in inventory by monitoring the movement of goods in real-time, allowing management to make accurate decisions about which products need to be stocked in accordance with current consumer demand trends.Through the consistent and comprehensive application of an internal control system, Minimarket Malika is expected to improve its competitiveness while maintaining the integrity and sustainability of its business operations amid ongoing economic challenges. Furthermore, this approach serves as a practical model for other small and medium enterprises (SMEs) aiming to strengthen their internal governance and adapt to an increasingly complex retail environment.