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Penerapan konsep kota cerdas menjadi arah strategis dalam mengelola kompleksitas urbanisasi sekaligus meningkatkan kualitas sumber daya manusia agar lebih adaptif dan kompetitif. Namun, dalam praktiknya, masih ditemukan berbagai permasalahan seperti keterbatasan infrastruktur digital, rendahnya literasi teknologi masyarakat, serta belum optimalnya integrasi teknologi dalam tata kelola kota. Kesenjangan ini dapat menghambat upaya membangun SDM yang berdaya saing tinggi. Studi ini bertujuan untuk menganalisis bagaimana teknologi kecerdasan buatan dapat mendukung transformasi kota cerdas dalam kerangka peningkatan daya saing manusia. Metode yang digunakan adalah pendekatan deskriptif berbasis studi literatur, dengan fokus pada pemetaan peran kecerdasan buatan dalam mendukung pilar smart city: smart governance, smart economy, smart people, smart mobility, smart environment, smart society, dan smart living. Hasil kajian menunjukkan bahwa pemanfaatan kecerdasan buatan mampu mendorong efisiensi layanan publik, memperkuat sistem pendidikan berbasis personalisasi, mendukung analitik data untuk pengambilan keputusan, serta menciptakan ekosistem inovatif yang merangsang pengembangan kompetensi SDM. Selain itu, sinergi antara pemerintah, sektor industri, dan lembaga pendidikan menjadi kunci dalam memastikan bahwa transformasi digital yang dilakukan mampu menjangkau seluruh lapisan masyarakat secara adil dan berkelanjutan. Dengan pemanfaatan kecerdasan buatan secara inklusif dan etis, kota cerdas tidak hanya menjadi solusi teknologi, tetapi juga platform strategis dalam mencetak manusia yang unggul dan siap bersaing dalam era global.

This study analyzes the supervision carried out by the West Java Provincial Government on the implementation of the juvenile delinquency development program through military barracks initiated by Governor Kang Dedi Mulyadi (KDM). This program aims to form the character of discipline and responsibility of problematic children through a militaristic approach. The research method uses a juridical-normative approach and policy studies with analysis of official documents and interviews with relevant stakeholders. The results of the study indicate that provincial government supervision plays an important role in ensuring program implementation in accordance with the principles of child protection and character education standards. However, there are significant challenges related to the potential for violations of children's rights and the controversy over the harsh approach applied. This study recommends strengthening humanistic and participatory supervision mechanisms so that the development program can run effectively without ignoring children's rights. This study provides normative and practical contributions to the development of policies for the development of juvenile delinquency development in West Java that are oriented towards a balance between discipline and child protection.

Sustainable development in coastal areas requires collaborative governance involving multiple stakeholders, including government, private sector, and communities. Makassar, as a major coastal city in Eastern Indonesia, faces significant challenges in implementing sustainable development programs in its coastal areas.This study examines the influence of collaborative governance on the success of sustainable development programs in Makassar's coastal areas, with a focus on accountability mechanisms and stakeholder engagement processes.This research employs a mixed-method approach, combining quantitative analysis using Structural Equation Modeling (SEM) and qualitative analysis through in-depth interviews with 150 respondents from government agencies, private sector, NGOs, and local communities. Data were collected from January to October 2024 in four coastal sub-districts of Makassar.The study reveals that collaborative governance significantly influences the success of sustainable development programs (β = 0.687, p < 0.001). Key mediating factors include transparency in resource allocation (β = 0.445, p < 0.01), community participation in decision-making (β = 0.523, p < 0.001), and integrated monitoring systems (β = 0.398, p < 0.05). Effective collaborative governance enhances sustainable development program outcomes through improved accountability, resource efficiency, and stakeholder satisfaction. The findings suggest that formal collaboration frameworks and transparent financial reporting mechanisms are critical success factors.

Website Pelayanan Terpadu Satu Pintu (PTSP) merupakan wujud digitalisasi layanan publik yang membutuhkan tata kelola Teknologi Informasi (TI) yang efektif. Penelitian ini bertujuan untuk mengevaluasi tingkat kematangan tata kelola TI menggunakan framework COBIT 5 serta menilai keamanan dan performa sistem. Metode yang digunakan adalah deskriptif kuantitatif dengan audit pada 13 proses dari lima domain COBIT 5. Pengujian keamanan dilakukan menggunakan Nessus Scanner, sedangkan Apache JMeter digunakan untuk mengukur performa sistem. Hasil evaluasi menunjukkan rata-rata tingkat kematangan sebesar 3,6 dengan selisih (gap) 1,4 dari target level 5 (Optimized). Domain MEA02 memiliki gap tertinggi sebesar 2,1, menunjukkan kurangnya pengawasan internal. Pemindaian keamanan tidak menemukan celah dengan risiko tinggi, namun semua temuan berada pada kategori Informational. Dari sisi performa, halaman Home memiliki waktu respons tertinggi sebesar 22.683 ms dan throughput hanya 2,1 permintaan/detik, jauh di bawah standar pembanding. Hasil ini menunjukkan bahwa meskipun sistem telah berjalan cukup baik, masih diperlukan perbaikan dalam aspek pengawasan, keamanan, dan performa agar layanan PTSP dapat berjalan lebih optimal dan stabil.

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaann, lingkungan, sosial dan tata kelola terhadap harga saham dan profitabilitas sebagai pemoderasi. Populasi dalam penelitian ini yaitu perusahaan indeks ESGLeader30 yang terdaftar pada Bursa Efek Indonesia (BEI). Sampel yang digunakan berdasarkan kriteria yang telah ditentukan. Analisis data menggunakan regresi data panel dengan berbantuan software Eviews 12. Hasil penelitian menunjukkan bahwa: (1) Ukuran Perusahaan berpengaruh terhadap Harga Saham. (2) Lingkungan, sosial dan tata kelola tidak berpengaruh terhadap Harga Saham. (3) Profitabilitas tidak mampu memoderasi pengaruh Ukuran Perusahaan terhadap Harga Saham. (4) Profitabilitas mampu memoderasi pengaruh Lingkungan, sosial dan tata kelola terhadap harga saham.

College students face various academic, social, and adult transition pressures that can affect their psychological condition. Emotional regulation is a crucial skill to balance affective responses to stress. This service aims to improve the ability of student participants to regulate emotions to improve their psychological well-being. This activity began with observation to select participants who fit our research criteria, continued with the preparation of an easy-to-understand training module, and ended with socialization and training for student participants. The training was held on June 4, 2025 at the Bhayangkara University Campus, Jakarta Raya Room 403, Bekasi, West Java. The training evaluation showed an increase in participants' understanding in regulating their psychological well-being emotions. The positive impact of this program is that emotional regulation training helps create a more stable and healthy mental condition, which has a direct impact on improving the quality of life and learning achievement of students.

Digital governance has become a new paradigm in the transformation of modern governance. This study examines the concept, implementation, and impact of digital governance on the effectiveness of public services. Through a qualitative descriptive analysis approach, this study identifies challenges and opportunities in the implementation of digital governance. The results of the study indicate that digital governance can increase transparency, accountability, and public participation, but requires an appropriate implementation strategy to overcome technological, regulatory, and human resource barriers.

Kereng Bangkirai Pier is one of the leading tourist destinations in Palangka Raya City. However, the potential of local wisdom-based tourism has not been optimally manifested, primarily due to governance issues in the management of the site. This research aims to analyze the governance of tourism potential based on local wisdom in Kereng Bangkirai pier of Palangka Raya City. This research uses a qualitative type with a case study approach. Data collection techniques through observation, interviews, and documentation studies in Kereng Bangkirai pier Palangka Raya City. The data analyzed using narrative analysis guided by the 3A concept—Attraction, Accessibility, and Amenities—proposed by Holloway et al. (2009), to map the local-wisdom-based tourism potential. The findings indicate that the Kereng Bangkirai tourism area meets various indicators within the 3A framework. However, these potentials still require further development to enhance tourist interest. Additionally, the study applied Democratic Governance theory by Norris (2012) as an analytical framework, focusing on four indicators: participation, transparency, accountability, and responsiveness. The results reveal that governance performance in these areas remains suboptimal. The implications of this study highlight the importance of local community involvement in the planning, management, and policy-making processes related to tourism at Kereng Bangkirai Pier. This research is expected to contribute to the development of a tourism governance model that aligns with the needs and aspirations of the local community.

This study aims to analyze the role of the Surabaya Smart City Program in supporting environmental governance in Kampung Sehati, Surabaya City. The Smart City initiative implemented by the Surabaya City Government is part of an urban governance innovation based on integrated information technology and community participation. Kampung Sehati, as one of the pilot areas, serves as a case study to examine how technological approaches, regulations, and citizen engagement shape participatory, adaptive, and sustainable environmental governance. This research uses a qualitative descriptive method through in-depth interviews, field observations, and document studies. The results show that the Surabaya Smart City Program facilitates environmental management through digital platforms such as e-lingkungan, citizen reporting applications, and active community involvement in data-based decision-making. However, challenges remain regarding citizens' digital literacy, unequal participation, and the sustainability of programs after intervention ends. It can be concluded that this program significantly contributes to environmental governance in Kampung Sehati, especially in fostering collaboration between the government, community, and technology, although further efforts are needed to overcome the existing obstacles.

This research aims to find out the Governance of the Government in Overcoming Flood Disaster Conditions in the Pahandut Seberang Settlement Kawasam. The research method used in this research is descriptive method. Data was collected through field observations. This research was conducted in Pahandut Seberang Village, Palangka Raya City, Central Kalimantan Province. Based on existing data as a research site in flood-affected areas in Pahandut Seberang Village at the location of residents in RT 02, 03, 04 and 05. The research time was carried out from the date of issuance of the research permit within a period of 3 (three) months, 1 (one) month of data collection and 2 (two) months of data analysis. Materials and tools used in research include stationery, cameras, and observation guides. The process of analysing qualitative research data is an integral part of data analysis activities such as: data reduction, data presentation & conclusion drawing/verification. The results of this study indicate that to be able to get solutions to overcome these various obstacles, namely: Flooding in Kelurahan Pahandut Seberang has a significant impact on the social and economic conditions of the community. Social impacts include damage to homes, disruption of daily activities, and health problems. Economic impacts include losses from the agriculture sector, small businesses, and loss of transport access.

Di era transformasi digital dan big data, perlindungan data pribadi menjadi isu yang sangat mendesak, terutama dengan diberlakukannya Undang-Undang Nomor 27 Tahun 2022 tentang Pelindungan Data Pribadi (UU PDP) di Indonesia. Artikel ini bertujuan untuk melakukan tinjauan kritis terhadap pelaksanaan UU PDP 2022, mengeksplorasi tantangan, peluang, serta dampaknya terhadap hak atas privasi individu. Metode yang digunakan adalah studi pustaka kualitatif dengan pendekatan deskriptif-analitis, mengkaji literatur terkini dan dokumen hukum melalui analisis tematik. Hasil kajian menunjukkan bahwa meskipun UU PDP 2022 telah memberikan kerangka hukum yang kuat, implementasinya masih menghadapi hambatan, mulai dari rendahnya literasi digital masyarakat, lemahnya pengawasan kelembagaan, hingga dominasi platform digital raksasa. Artikel ini memberikan kontribusi dengan menawarkan pemahaman baru tentang urgensi tata kelola data yang inklusif dan berbasis kepercayaan publik, sekaligus memberikan rekomendasi praktis bagi pemangku kepentingan. Kesimpulannya, perlindungan data pribadi memerlukan sinergi lintas sektor untuk menciptakan ekosistem digital yang adil, aman, dan berdaulat, serta perlu didukung penelitian lanjutan yang lebih mendalam dan komparatif.

The International Mobile Equipment Identity (IMEI) registration policy in Indonesia was officially implemented in 2020 through the Regulation of the Minister of Communication and Information Technology No. 1 of 2020. This policy aims to suppress the circulation of illegal telecommunications devices, increase consumer protection, and support domestic industry. This article analyzes the background, legal framework, and implementation of the IMEI registration policy, with a focus on its effectiveness, legal challenges, and implications for consumer and business rights. The study uses a normative-empirical approach. The results show that this policy provides regulatory and technological benefits, although challenges in cross-agency coordination and personal data protection are still significant.

Waqf holds a crucial position in promoting social welfare and fostering the growth of a Sharia-based economy. In Indonesia, the success of waqf initiatives largely relies on sound governance and the operational effectiveness of waqf institutions. This study explores the roles of the Indonesian Waqf Board (BWI) as the regulatory authority and nazhir as the managers of waqf assets, while also highlighting key challenges such as technological limitations, lack of transparency, and weak supervision mechanisms. To overcome these obstacles, strategies including nazhir capacity building, digitalization of waqf management, and the application of the Waqf Core Principles Implementation Index (IIWCP) have been introduced. The findings suggest that adopting professional and innovative governance practices significantly enhances transparency, accountability, and the overall impact of waqf on social welfare and sustainable economic development.

This article explores the strategic role of management accounting in supporting the implementation of effective corporate governance. In today’s complex and dynamic business environment, management accounting functions not only as an internal financial recording tool but also as a provider of relevant information for decision-making, control, and strategic planning. Using a literature review approach, this study identifies the contributions of management accounting in enhancing investment efficiency, promoting transparency through responsibility accounting, strengthening internal audit functions, and reducing information asymmetry. The integration between management accounting systems and Good Corporate Governance (GCG) principles has been proven to create synergy in both operational management and strategic oversight. The findings indicate that a well-structured, transparent, and governance-oriented management accounting system serves as a fundamental pillar for building accountable and sustainable organizations.  

Program pengabdian ini mengatasi masalah kurangnya implementasi kepastian hukum dalam kebijakan pembangunan ekonomi oleh Kepala Desa yang dapat menghambat efektivitas dan akuntabilitas. Tujuannya adalah meningkatkan kapasitas Kepala Desa dalam mengintegrasikan prinsip kepastian hukum pada perencanaan dan pelaksanaan pembangunan ekonomi desa. Metode yang digunakan meliputi analisis yuridis normatif untuk pengembangan materi, diikuti lokakarya, klinik konsultasi, dan pendampingan partisipatif. Hasil utama menunjukkan peningkatan signifikan dalam pemahaman dan keterampilan Kepala Desa menyusun produk hukum desa yang mendukung ekonomi, perbaikan tata kelola Dana Desa menjadi lebih transparan dan akuntabel, serta munculnya kesadaran baru akan pentingnya landasan yuridis yang kuat, yang berpotensi mendorong perubahan pranata dan perilaku menuju tata kelola desa yang lebih baik.

The implementation of educational financial management is crucial as part of the commitment to progress that is the focus of this study, with the aim of examining financial management based on the principles of effectiveness, efficiency, transparency, and accountability in the 'Aje Kendor Sekolah' program using Public Financial Management Theory and Policy Implementation Theory. This study uses a qualitative research method with Creswell's case study approach. The research findings indicate that budget management aligns with formal procedures, but planning is not yet fully participatory. The reporting system is structured, but community involvement in oversight remains symbolic. The presence of collaboration among various stakeholders has not addressed the shortages in facilities and funding. Therefore, these shortages need to be addressed to encourage sustained school participation in the future.

The era of the Industrial Revolution 4.0 and Society 5.0 brings significant changes in various aspects of life, including education. Islamic educational institutions, as vital entities in shaping the character and knowledge of younger generations, are required to undergo digital transformation to improve governance and management quality. Management Information Systems (MIS) serve as a primary tool that can integrate administrative processes, data management, and decision-making effectively, efficiently, and accountably. This study discusses the optimization of MIS in strengthening the governance of Islamic educational institutions, focusing on the challenges and opportunities faced in this era of advanced technology. The research method employed is qualitative descriptive, reviewing literature and previous studies concerning MIS and the management of Islamic educational institutions amidst digital technological dynamics. The findings indicate that optimizing MIS demands developing human resource capacities, improving technological infrastructure, and fostering an organizational culture adaptive to digital change. Although challenges such as infrastructure limitations, cultural resistance, and data security issues exist, opportunities arising from technologies like cloud computing and big data pave the way for more modern and competitive institutional management. Strengthening governance through MIS not only enhances efficiency but also supports accountability and transparency in line with Islamic values that emphasize honesty and responsibility. Thus, optimizing MIS is a key strategy to ensure Islamic educational institutions can adapt and thrive in the Industrial Revolution 4.0 and Society 5.0 era.

This study aims to evaluate and develop SISKEUDES implementation in Sindangheula Village through the lens of Everett M. Rogers' Diffusion of Innovation theory. Using a qualitative descriptive method, data were collected through interviews with the village head and financial affairs officer. The findings indicate that SISKEUDES has been adopted primarily due to its relative advantage in replacing manual systems, resulting in more structured and accountable financial management. However, the complexity of the system, particularly in terms of technical usage and cognitive adaptation, presents challenges for village apparatus with limited digital literacy. The study highlights that successful adoption depends not only on the innovation's superiority but also on institutional readiness and continuous support. It concludes that while SISKEUDES brings significant improvements, its sustainability requires regular training and the institutionalization of digital competence within the village governance system.

This study discusses how corporate governance (Good Corporate Governance/GCG) plays a role in reducing and controlling financial risk in an organization. Financial risk is an inseparable aspect of business activities, especially when companies face unstable and challenging market conditions. Therefore, a governance system is needed that can help companies recognize potential risks early on, as well as set appropriate handling strategies to minimize their impact on business continuity. The method used in this study is a literature study, namely by collecting secondary data from scientific journals and trusted articles that are relevant to the topic. The discussion includes theoretical foundations related to GCG principles, corporate governance structures, and financial risk mitigation steps. In addition, the role of the government in providing regulatory support is also discussed as part of the external factors that affect the effectiveness of corporate governance. From the results of the analysis, it is known that the application of GCG principles such as transparency, accountability, and responsibility has a major influence on the company's resilience in facing financial risks. A clear organizational structure and strong supervision allow companies to manage risks systematically. In other words, GCG makes a real contribution to strengthening a sustainable and adaptive risk management system to changes in the business environment.

Indonesia's digital economy is rapidly growing with the emergence of e-commerce, fintech, and blockchain technology that facilitate cross-border transactions. However, challenges such as technological access inequality, personal data exploitation, and multinational company dominance remain major concerns. Therefore, implementing Pancasila values in digital economy governance is crucial to ensuring social justice, consumer protection, and national competitiveness. Pancasila principles, such as moral-based business ethics, consumer rights protection, digital sovereignty, and participatory regulation, must be integrated into digital economic policies. Additionally, electronic commerce regulations based on international law should align with national interests to balance digital economic growth and constitutional rights protection. Thus, Pancasila-based digital economic policies can promote inclusivity, strengthen SMEs' competitiveness, and ensure the broader welfare of society.