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This study evaluates the implementation of Government Regulation Number 94 of 2021 concerning Civil Servant Discipline, assessing its impact on enhancing the effectiveness and accountability of public administration within Sidoarjo Regency. Civil servant discipline constitutes a critical instrument in bureaucratic reform oriented towards good governance and high-quality public services. This research employs a qualitative approach utilising William Dunn's policy evaluation model, which encompasses the dimensions of effectiveness, efficiency, adequacy, responsiveness, and appropriateness. Data were collected through documentary analysis of prevailing legislation, local government performance reports, SAKIP (Government Agency Performance Accountability System) reports, SPIP (Government Internal Control System) reports, and digital human resource management system documents. Data analysis was conducted qualitatively, employing source triangulation to ensure the validity of the findings. The evaluation results indicate that Government Regulation 94/2021 is effective in reducing work procedure deviations, enhancing public service consistency, and strengthening accountability through clear audit trails. Integration with the 'Smart ASN' (State Civil Apparatus) and 'e-Kinerja' (e-Performance) systems reinforces the objectivity of performance assessments and minimises subjectivity. However, challenges persist regarding aspects of organisational culture, supervisory capacity, and the quality of infraction documentation. This study concludes that consistent disciplinary enforcement, when integrated with performance management systems, serves as a driving force for bureaucratic effectiveness and accountability. It further accelerates the consolidation of regional bureaucratic reform, fostering a bureaucracy that is professional, maintains high integrity, and is responsive to societal needs.

This study aims to evaluate the effectiveness of the implementation of the public sector accounting cycle in the planning, implementation, administration, and evaluation of catfish cultivation programs run by BUMDes Ajoeng Jaya as part of the village food security program. The focus of the research departs from the need to ensure that each stage of the management of the BUMDes program runs according to the principles of public accountability, considering that BUMDes is a strategic entity in the management of village resources to improve the welfare of the community. This study uses a qualitative descriptive approach through field observation, in-depth interviews with the management of BUMDes Ajoeng Jaya, and a review of documentation related to catfish farming program activities and financial records. This approach allows researchers to gain a comprehensive understanding of the accounting practices applied as well as the various obstacles that arise during the implementation of food security programs. The results of the study show that the catfish cultivation program has failed due to weak internal supervision, the absence of SOPs, lack of financial recording and reporting, and lack of technical competence of managers. The implementation of the public sector accounting cycle has not been running optimally so that it is not able to support effective control and evaluation of programs. In addition, crop failures are exacerbated by theft by internal parties and the absence of a structured monitoring system throughout the program, which indicates weak governance and internal control. This study has limitations in the form of a small number of informants and a lack of formal documents, so the analysis—especially the financial aspect—cannot be generalized widely. Nevertheless, this study contributes by integrating the evaluation of food security programs through the implementation of the public sector accounting cycle and offering recommendations to improve the accountability, transparency, and sustainability of BUMDes programs.

This study examines the representation of patriarchal hegemony and the forms of women’s resistance in Kartini (2017), a film directed by Hanung Bramantyo, using Antonio Gramsci’s theory of hegemony as the analytical framework. The research is grounded in the persistence of patriarchal culture that places women in subordinate positions within society, including in media and film representations. The purpose of this study is to identify the forms of patriarchal domination depicted in the film and to analyze the main character’s strategies of resistance against such hegemony. The study employs a descriptive qualitative method, with data collected through observation of scenes and dialogues that reveal social domination and acts of resistance. The analysis process involves data reduction, presentation, and conclusion drawing by connecting findings with Gramsci’s theoretical concepts. The results indicate that social domination in the film is represented through restrictions on women’s education, social control, and the reinforcement of traditional values that constrain women’s roles. Patriarchy operates not through physical coercion but through social consent internalized as cultural truth. Meanwhile, Kartini’s resistance is expressed through critical awareness, education, and the dissemination of emancipatory ideas as forms of counter-hegemony. The film portrays women’s struggle to challenge patriarchal structures through intellectual strength and ideological consciousness. The findings suggest that social change begins with shifts in cultural consciousness rather than merely structural transformation.

This research is aimed at examining the operational strategies carried out by PT. Samudera Sarana Karunia Dumai in ensuring the smooth operation of the Mt. Meghna Trader ship at Pelindo Dumai Port. The main focus of the research is directed at the identification and assessment of the effectiveness of operational strategies which include the planning, implementation, and control stages of various activities such as loading and unloading, logistics, coordination with relevant parties at the port, and operational risk management. This research also includes consideration of external factors, including port regulations, market conditions, available infrastructure, and supply chain dynamics. In addition, this study emphasizes the importance of continuous performance evaluation to ensure that ship operations can run according to safety standards, time efficiency, and procedural accuracy. A qualitative approach with a case study design is used and reinforced by quantitative data to get a more comprehensive analytical picture. Data was obtained through in-depth interviews, direct observations in the field, review of operational documents, and surveys involving internal and external parties who play a role in supporting the operational process of ships at the port.

This study aims to analyze how digitalization of governance, particularly through the implementation of e-financial reporting, digital audit trails, and cloud-based data security and reliability systems, contributes to increased transparency, accountability, and data protection in educational institutions. Using a qualitative approach with in-depth interviews and thematic analysis, this study reveals that digitalization can create a more objective, standardized, and difficult-to-manipulate control mechanism. The e-financial reporting system strengthens transparency through open processes and reduces opportunities for irregularities. Digital audit trails provide authentic evidence that facilitates the process of verification, monitoring, and tracking every administrative activity in real time. Meanwhile, data security supported by layered encryption, automatic backups, and emergency recovery access increases internal and external trust in the integrity of information systems. These findings indicate that digitalization not only provides technical tools but also forms a more disciplined, adaptive, and public accountability-oriented governance structure. This study broadens understanding of the relationship between digital technology and organizational culture and provides a theoretical foundation for developing a more reliable and sustainable information system-based educational governance model.  

This study aims to analyze the influence of internal control systems and transparency on the accountability of village financial management. This type of research is quantitative and descriptive, using primary and secondary data. Data were collected using questionnaires and literature studies. The population was the Tanjung Datuk community and village officials, Siak Kecil sub-district, Bengkalis district, Riau. The sampling technique used was accidental sampling, with Yamane sample measurements, so the number of samples obtained was 237 people. The data analysis technique used multiple linear regressions with validity, reliability, classical assumptions and hypothesis testing using SPSS software. The results of this study indicate that the internal control system has a positive effect on the accountability of village financial management. However, transparency does not affect the accountability of village financial management. This study provides theoretical implications, especially in completing the theory regarding the influence of the internal control system on accountability and support for the theory of stewardship and legitimacy. This study can then be a reference for the village government in maintaining and improving the accountability of village financial management in implementing the internal control system.

Internal control plays a crucial role in ensuring the reliability of financial reporting and the effectiveness of a company’s operations. One account that requires special attention is prepaid expenses, as its recognition and amortization may lead to misstatements if not properly executed. This study aims to analyze the implementation of internal control over prepaid expense accounts from the perspective of external auditors at Public Accounting Firm XYZ. The research employs a qualitative descriptive method through semi-structured interviews with auditors and examination of supporting documents related to the internal control system. The results indicate that internal control has been implemented through payment authorization procedures, verification of supporting documents, and testing of amortization allocations. However, weaknesses remain, including limited staff understanding of expense allocation policies and inadequate segregation of duties, which increase the risk of material misstatement. The findings highlight the importance of enhancing staff competence, establishing consistent amortization policies, and utilizing technology-based accounting systems to strengthen the effectiveness of internal controls and the reliability of financial reporting.

Minors today are increasingly involved in criminal acts, and this does not happen without reason. One contributing factor is the consumption of alcoholic beverages. Children in Ujoh Bilang Village have started consuming alcohol, influenced by several factors, despite being underage. They consume both branded alcoholic drinks and traditional beverages such as arak. Based on research conducted in Ujoh Bilang Village, Mahakam Ulu, several factors have been identified as reasons why minors consume alcohol. These include internal factors within the child, external factors such as family influence, environment, alcohol vendors, and cultural factors. These elements serve as the background for underage alcohol consumption in the village. According to the research findings, minors who consume alcohol are not subjected to criminal punishment but are instead given warnings or educational guidance and then returned to their parents. However, minors can be held criminally responsible under the juvenile criminal justice system if they are unable to control themselves due to intoxication, leading to criminal acts such as accidents, fights, or even murder. In such cases, minors may be prosecuted for their actions.

This study aims to analyze the role of Internal Quality Assurance (IQA) in creating and maintaining excellent schools. IQA is a systematic mechanism designed to ensure that all educational processes operate according to established quality standards while serving as a means for continuous evaluation and improvement. This research employs a literature study method with a descriptive qualitative approach, utilizing secondary sources such as books, scientific journals, government regulations, and relevant previous studies. The findings indicate that IQA plays a strategic role in building an education system oriented toward quality and accountability. Through the implementation of the Plan-Do-Check-Act (PDCA) cycle, schools are able to establish measurable quality standards, control learning processes, and conduct continuous evaluations of educational outcomes. The implementation of IQA also fosters a culture of quality that encourages collective awareness among all school members regarding the importance of continuous improvement. However, IQA implementation still faces several challenges, including limited competent human resources, lack of leadership commitment, inadequate facilities and infrastructure, and resistance to change. A case study at SMP Negeri 2 Tarutung reveals that the success of IQA is determined by visionary leadership, stakeholder support, and the use of data-based quality information systems. Therefore, IQA functions not only as a supervisory tool but also as a managerial strategy for achieving holistic and sustainable educational quality improvement

Logung Reservoir in Kudus Regency is one of the reservoirs with priority for flood management. The threat of sedimentation in the reservoir is extremely high. To prevent sedimentation in the reservoir, it is necessary to prepare an efficient sediment control method that is affordable, easy, and yields optimal results. This research will compare the economic efficiency of two sediment control methods in the reservoir: the construction of Check Dams (CD) upstream and sediment dredging in the reservoir using heavy equipment. The smallest Future Value Cost (FVc) value for 50 years between the CD construction method and Reservoir Dredging is an indication of a more efficient control method. FVc CD analysis is based on construction value, Operation, and maintenance every year, and Rehabilitation assumption every 3 years, and FVc Reservoir dredging is the operational cost of dredging once every 5 years and Rehabilitation assumption every 4 years, with the same volume of sediment. The analysis results based on a 5% internal rate show that the FVc for Check Dams is Rp. 8,584.72 billion, and the FVc for reservoir dredging, including crop losses, is Rp. 55,858.1 billion. Thus, sediment control using the construction and operation of check dams is more efficient.

This research is motivated by the increasing number of cases of child sexual abuse that cause serious psychological impacts in the form of trauma and emotional development disorders. The purpose of this study is to describe and analyze the process of religious guidance through Islamic religious education counseling for child victims of sexual abuse, which includes four main aspects, namely: (1) planning religious guidance, (2) implementing religious guidance activities, (3) strengthening religious guidance, and (4) supervision in the guidance process. This study uses a qualitative method with data collection techniques through interviews, observations, and documentation. The validity of the data is tested using triangulation and member check techniques. The results of the study indicate that religious guidance planning is carried out by compiling programs, scheduling activities, and evaluating the results of guidance. The implementation of activities is carried out through religious counseling, psychological approaches, and integration of spiritual values to help children understand and internalize religious teachings independently. Strengthening guidance is carried out through spiritual counseling services, psychological assistance, and legal assistance for victims. Meanwhile, supervision of guidance is carried out through optimizing the role of the community in community-based child protection groups as an integrated system to create a safe and child-friendly environment.

This research is motivated by the complex phenomena that occur within modern organizations, where the dynamics of power, influence, and empowerment often determine work behavior and leadership effectiveness. In many organizations, poorly managed internal politics can lead to conflict, injustice, and decreased work motivation, whereas empowerment and ethical leadership can foster a highly competitive and collaborative culture. Based on this reality, the study aims to deeply analyze how the concepts of influencing, empowering, and organizational politics interact and affect the dynamics of work behavior, as well as to identify leadership strategies capable of managing organizational politics positively while creating an effective empowerment system for all members. The research employs a qualitative descriptive method using secondary data obtained through a literature review of various academic sources, scholarly journals, and previous relevant studies. The results show that organizational success largely depends on a leader's ability to balance power and participation, control and freedom, as well as individual and collective interests. The application of leadership strategies grounded in ethics, transparency, and empowerment has been proven to transform organizational politics into a positive force that enhances performance, loyalty, and trust among members. Thus, the integration of influence, empowerment, and organizational politics not only strengthens leadership effectiveness but also creates a productive, fair, and sustainable work environment.

This study analyzes the influence of financial knowledge, self-control, and parental income on the financial behavior of students in Semarang, Central Java, with a population consisting of active students and a sample of 305 respondents. This quantitative study utilizes data obtained through Google Forms and analyzed using the Smart PLS 4 method. Measurements were made using a Likert scale from 1 to 5 for each indicator. The findings of this study indicate that financial knowledge and self-control have a significant and positive influence on financial behavior, with path coefficients of 0.417 and 0.303, respectively, and a p-value of 0.000. Parental income also has a significant impact on financial behavior with 90% confidence, although the path coefficient is lower at 0.078 and the p-value is 0.099. Overall, the three independent variables (financial competence, self-control, and parental income) together contribute 60% in explaining the variation in financial behavior. The remaining 40% is influenced by other factors outside the research model. This conclusion emphasizes that internal factors such as knowledge and self-control are very important, but family economic background also plays a role in shaping individual financial habits and decisions.

The reliability of financial reporting information is an important aspect in maintaining the credibility of financial institutions, especially Rural Banks (BPR) that operate based on public trust. This study aims to analyze the influence of organizational commitment, individual integrity, ethical orientation, and external pressure on the reliability of financial reporting information at BPRs in Bali Province. This study used a quantitative approach with a purposive sampling technique, involving 75 respondents from 10 BPRs who met the criteria of length of service and involvement in the financial reporting process. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS. The results showed that organizational commitment, individual integrity, and ethical orientation had a significant positive effect, while external pressure had a negative but insignificant effect on the reliability of financial reporting information. These findings emphasize the importance of strengthening ethical values ​​and employee integrity in strengthening the reliability of financial reporting, while also supporting the application of Agency Theory which emphasizes the importance of controlling agent behavior to align with the interests of the principal. This study provides practical implications for BPR management to strengthen organizational culture and ethical oversight as part of the internal control system.

Village-Owned Enterprises (BUMDes) function as important economic institutions that contribute to enhancing the welfare and independence of rural communities. BUMDes Maju Rahayu, as one of the rapidly developing BUMDes, requires a reliable and effective accounting information system to support transparent and accountable financial management. This study aims to evaluate the implementation of the accounting information system at BUMDes Maju Rahayu using a qualitative approach with a case study method. Data collection was conducted through in-depth interviews with BUMDes managers and direct observation of financial recording and reporting processes. The findings reveal that the existing accounting system still faces several challenges, including incomplete documentation, limited internal control, and dependence on manual bookkeeping. These issues hinder the accuracy and timeliness of financial information. The study recommends capacity-building for human resources, adoption of technology-based accounting systems, and strengthening of internal control procedures to improve financial management quality and organizational performance in BUMDes operations.

Educational institutions are under pressure to create organized and responsible quality assurance systems because raising the standard of education has become a global imperative. The Internal Quality Assurance System (SPMI) and the External Quality Assurance System (SPME) are integrated in Indonesia to achieve this. However, accountability must be transparent, real-time, and not just administrative due to the quick digital revolution. In order to enhance educational accountability in the digital age, this study attempts to examine and model the integration of internet-based internal and external quality assurance systems. Nine pertinent papers from 2018 to 2025 were chosen and examined using a systematic Literature Review (LR) process and a qualitative methodology. The findings show that institutional performance and accountability are greatly improved by the successful implementation of SPMI, which is driven by the PPEPP cycle (Planning, Implementation, Evaluation, Control, and Improvement). Additionally, the integration of digital-based systems (e-SPMI) acts as a link between SPME and SPMI, guaranteeing data correctness, efficiency, and transparency for accrediting needs. The results highlight the need for an integrated, web-based quality assurance system that facilitates evidence-based decision-making in order to attain educational accountability in the digital age. In order to automate data collection and reporting procedures, the study advises educational institutions to implement an online quality management information system

Free-range chicken eggs are a source of high-value animal protein but are susceptible to quality deterioration during storage. This study aimed to evaluate the effect of Averrhoa bilimbi L. leaf extract concentration and storage duration on the internal quality (Egg White Index, Egg Yolk Index, Haugh Unit, yolk color) and pH of free-range chicken eggs. An experimental method was employed using a Completely Randomized Design (CRD) with a 4 x 4 factorial pattern. The first factor was leaf extract concentration (0%, 5%, 10%, 15%), and the second factor was storage duration (7, 14, 21, and 28 days). The results showed that immersion in 5% Averrhoa bilimbi L. leaf extract significantly maintained internal egg quality compared to the control up to 14 days of storage. This treatment produced optimal values for the Egg White Index, Egg Yolk Index, Haugh Unit, and yolk color score, while also inhibiting the pH increase indicative of egg spoilage. However, an excessively high concentration (15%) resulted in physical quality degradation. It is concluded that Averrhoa bilimbi L. leaf extract has potential as an effective natural preservative for maintaining the freshness of free-range chicken eggs, with the best concentration at 5% for short- to medium-term storage.

This study examines the interplay between administrative ethics and bureaucratic decision-making within the governance landscape of Pulang Pisau Regency through a structured literature analysis. Anchored in the theoretical frameworks of Administrative Ethics Theory, Bureaucratic Decision-Making Theory, and Good Governance, this research synthesizes classical and contemporary scholarly works to identify the determinants, challenges, and institutional dynamics that influence ethical decision processes in local bureaucracy. The method employs a qualitative narrative literature review, involving systematic identification, screening, quality assessment, and thematic extraction of relevant academic sources published in the last two decades. Findings indicate that ethical norms, integrity, organizational culture, leadership morality, and institutional control mechanisms significantly shape the rationality, consistency, and legitimacy of bureaucratic decisions. Furthermore, the literature reveals that external pressures, conflict of interest, inadequate regulatory enforcement, and limited administrative capacity remain persistent barriers to the implementation of ethical governance in regional administrations. The study also highlights the essential role of participatory governance, digitalization, and internal accountability frameworks in strengthening ethical consistency across bureaucratic processes. These insights position administrative ethics as a crucial foundation for promoting transparency, fairness, and public trust in local government institutions. The paper concludes that strengthening administrative ethics requires integrated institutional reforms, long-term commitment, and the internalization of ethical values at both organizational and individual levels. The implications of this research extend to policy formulation, bureaucratic capacity-building, and future empirical studies on ethical governance in decentralized contexts.

This study aims to analyze the effectiveness of accounts receivable management using Bilyet Giro (BG) at PT YNT. The research focuses on administrative procedures such as invoice creation, amount verification, stamp duty application, internal approval, and the distribution of documents, including invoices, delivery orders, and transmittals. A qualitative approach was adopted with a case study method, and data was collected through in-depth interviews with finance division staff. The findings indicate that the BG-based receivables management system at PT YNT has been implemented with structured procedures. However, several challenges were identified, such as delays in document distribution and reliance on manual approval processes, which hinder the efficiency of the administration flow. The company has taken corrective actions, such as the implementation of digital archiving and improved interdepartmental coordination. These findings offer insights into the effectiveness of the current receivables management system and provide recommendations for further improvements. The research is expected to contribute to internal evaluations and enhance operational efficiency at PT YNT, improving the accuracy and reliability of the accounts receivable management and internal control systems.

This study aims to synthesize empirical findings regarding the influence of accountability on local government financial management through a Systematic Literature Review (SLR) and a simple meta-analysis. A total of 10 primary studies (2020-2025) from various databases were analyzed. The results of the qualitative synthesis indicate a shift in research focus from compliance accountability to performance-based and digital accountability. Quantitatively, accountability was found to have a positive and significant influence on the quality of local financial management, mediated by variables such as transparency and internal control systems. The novelty of this study lies in the mapping of accountability and financial management indicators, as well as the identification of research trends leading to technology integration. These findings have important implications for the formulation of more effective and accountable local financial governance policies and results-oriented, which can ultimately improve the quality of public services and the sustainability of regional development. This is expected to improve the quality of public services and support the sustainability of regional development that is better, more transparent, and responsive to community needs.