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This research aims to analyze the implementation of the Protection and Rehabilitation Service Program for Juvenile Delinquents in Surabaya City, conducted by the Social Service of East Java Province. Juvenile delinquency remains a significant social problem requiring comprehensive intervention through protection and rehabilitation approaches rather than punitive measures. Drawing on George C. Edward III's policy implementation theory, this study examines four critical factors: communication, resources, disposition, and bureaucratic structure. This qualitative research employs a descriptive approach, with data collected through in-depth interviews, observation, and documentation at the Social Service of East Java Province during June-August 2025. Informants include program managers, social workers, psychologists, beneficiaries of the juvenile delinquency program, and their families. The results indicate that the program has successfully served 1,247 juvenile delinquents through integrated services, including psychological counseling, skills training, family therapy, and social reintegration support. The communication dimension shows effective coordination between provincial and city-level agencies, though information dissemination to communities needs improvement. Resource adequacy is generally sufficient with 35 certified social workers, adequate facilities, and an annual budget of Rp 3.2 billion. The disposition of implementers demonstrates a strong commitment to child-centered approaches. Clear SOPs and inter-agency collaboration protocols support the bureaucratic structure. The program achieves 72% successful rehabilitation rate with 68% of beneficiaries returning to formal education or productive activities. Challenges remain in stigma reduction, family involvement, and post-rehabilitation monitoring. This study recommends strengthening community-based prevention, expanding vocational training options, developing peer support networks, and establishing sustainable aftercare mechanisms.

The strengthening of the Secretariat apparatus of the Regional Representative Council (DPRD) is a strategic issue in the governance of legislative administration at the regional level in Indonesia. However, studies on the DPRD Secretariat remain relatively limited and tend to emphasize structural and regulatory aspects, without comprehensively addressing institutional dynamics. This study aims to strengthen the DPRD Secretariat apparatus through an institutionalist perspective, using the Institutional Three Pillars Theory framework proposed by W. Richard Scott. This study is a conceptual paper developed through a narrative literature review approach, examining both classical and contemporary literature in the fields of institutionalism and public administration. The analysis focuses on how the regulatory, normative, and cognitive pillars interact to shape the institutional practices of the DPRD Secretariat as an institution supporting the legislative, budgeting, and oversight functions at the regional level. The study's findings show that the strengthening of the DPRD Secretariat apparatus cannot be understood solely as a consequence of formal regulation, but rather as an institutional process involving a balance between legal rules, professional values and norms, and collective meaning-making regarding the role and institutional identity. This study is not intended to empirically assess performance but offers a conceptual framework that can be used to understand the dynamics of regional legislative administration more holistically. Theoretically, this research contributes to enriching institutionalism studies in public administration by positioning the DPRD Secretariat as a complex and contextual institution. The conceptual framework offered is expected to serve as a reference for future empirical research and conceptual reflection for strengthening legislative administration institutions in Indonesia.

Regional financial management in the era of decentralization demands absolute transparency and accountability from local governments to the public. This article is the result of a Public Sector Audit Project aimed at critically analyzing the interrelationship among the three main pillars of auditing: financial accountability, regulatory compliance, and performance effectiveness through the Value for Money framework (3E: Economy, Efficiency, and Effectiveness). The methodology employed is descriptive qualitative research using document analysis techniques on Audit Reports (Laporan Hasil Pemeriksaan/LHP) and regional financial management regulations. The findings reveal an “accountability paradox,” where the achievement of an Unqualified Opinion (Wajar Tanpa Pengecualian/WTP) does not fully correlate with the absence of corruption practices or improvements in public welfare. The study identifies procurement of goods and services as well as grant expenditures as areas particularly vulnerable to non-compliance. Furthermore, the effectiveness aspect of budgeting is often neglected due to the predominantly administrative focus of audits. This article recommends transforming the role of Government Internal Supervisory Apparatus (APIP) into strategic partners, strengthening auditor independence, and integrating information technology–based audits to mitigate maladministration risks and ensure tangible economic benefits for society.

This Community Service Program (PkM) aims to strengthen the role of adolescent parents through education on parenting during puberty and family financial literacy in Lembang Tondon Langi’, Tondon District, North Toraja Regency. Through two training sessions led by Ibu Rio Rita Pakan and Ibu Westerini, the program focused on enhancing the knowledge and skills of parents in addressing the challenges of parenting adolescent children and managing household finances. The first session, which addressed parenting during puberty, provided parents with insights into the characteristics of adolescent development and effective communication strategies. The second session, which focused on family financial management, offered practical skills in budgeting, debt management, and saving for the future. The results of the program showed that parents in Lembang Tondon Langi’ felt more prepared and confident in applying a more open and adaptive approach to parenting, as well as becoming more prudent in managing household finances. The enhancement of skills in both areas is expected to create more harmonious families and greater financial stability. The sustainability of the program is recommended through the formation of ongoing discussion groups and the active involvement of community leaders. This program has contributed positively to family welfare and the empowerment of parents in rural areas

This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.

This study examines the management of Kediri Nite Carnival (KNC), an annual event organized by the Kediri City government to commemorate the city's anniversary and showcase local arts, culture, and tourism potential. This research uses qualitative methodology and employs literature analysis, observation, and documentation as case study methods. The Miles and Huberman interactive model is used to analyze the data. The Kediri City Tourism Office has implemented each stage of event management according to Goldblatt's concept: research, design, preparation, coordination, and evaluation. The focus of the research was to determine the objectives and target audience; the design highlighted the local cultural theme “Exotic Flower in Paradise”; planning included budget planning, scheduling, and promotional strategies through social media and collaboration with local media; coordination was carried out through task distribution and cross-team communication; and evaluation assessed the success of the event based on community feedback and its effects on tourism and the local economy. The research results show that KNC plays an important role in improving the public's perception of Kediri City as a creative and cultured city. However, efforts to increase the number of tourist visits in the long term still need to be made. It is hoped that these findings will help the local government develop a sustainable tourism communication plan.

The Job Loss Guarantee Program (Jaminan Kehilangan Pekerjaan/JKP) is a social protection scheme designed to support workers affected by employment termination. However, its implementation at the local level still faces significant challenges. This study aims to examine the implementation of the JKP program in handling layoffs at the Manpower and Transmigration Office of Sukabumi Regency. The research employs a qualitative descriptive approach, using observation, in-depth interviews, and documentation studies as data collection techniques. Data analysis is conducted using Edwards III’s policy implementation model, which focuses on communication, resources, disposition, and bureaucratic structure. The findings reveal that the implementation of the JKP program in Sukabumi Regency has not yet been optimal, as reflected in the low proportion of laid-off workers who successfully receive JKP benefits compared to the total number of layoffs. In terms of communication, policy information has been delivered formally and consistently, but its outreach and intensity remain limited. Resource constraints, particularly in human resources and budget allocation, also hinder effective implementation, despite adequate authority and supporting facilities. Meanwhile, implementers demonstrate a positive disposition and strong commitment, whereas bureaucratic structure issues persist due to the absence of specific standard operating procedures and fragmented institutional roles. This study concludes that strengthening communication, resources, and bureaucratic structure is essential to improve the effectiveness of JKP program implementation at the local level.

The study aimed to find out the nature of the budget, know the modern techniques of preparing and implementing the budget, and the consequences of preparing budget based on the modern techniques on performance of government. The descriptive-analytical approach was used to meet the objectives and hypotheses of the research. The data was gathered through a questionnaire whereby 60 questionnaires where distributed to a sample population of accountants working in the Financial Affairs Department at the General Directorate of Education in Wasit Governorate (Iraq), and 57 questionnaires were collected to establish the views of the accountants regarding the effect of preparing and implementing budgets under the modern techniques on the government performance. This paper came up with a number of conclusions. Preparation of the general budget of the state is a technical and political process that involves and is involving different actors in the state. The budget preparation process is a technical process since it involves numerous key calculations that can be used to quantify the anticipated revenues, the cost of activities likely to be obtained in the year and estimation of the planned expenditures. The process of preparing the budget through the traditional ways (line-item budgeting) does not contribute to the optimal planning and budget allocation of the state and, therefore, the fulfillment of the goals laid out by the countries. This paper advises on the need to focus on the current approaches in the budget preparation because they enhance governmental performance, enhance the effectiveness and efficiency of state expenditures, strive to diversify the income, and convert the policies and goals of the state into a definite and actualized reality on the ground, with the help of standards and indicators that modern means of preparing the budget have offered. And to act to modernize the budget system in Iraq, profiteering with the experience of other countries in this domain, and that modernization be a progress, commencing with the budgeting of some ministries or departments within ministries and bodies gradually with the aim of acquiring more experience and expertise, and then meet the impediments which will emerge to proceed to a complete transition.

API abuse on lightweight edge gateways has intensified as microservice-based services expose many REST endpoints to heterogeneous clients. Conventional per-identity rate limiting, such as static token buckets, is frequently bypassed through distributed bots and identity rotation, while legitimate burst traffic may be rejected and degrade user experience. This study proposes Adaptive Rate Limiting with Verifiable Delay Functions (ARL-VDF), which couples a lightweight risk score with selective VDF challenges to impose a tunable sequential-computation cost on suspicious clients without forcing aggressive dropping for low-risk users. The gateway continuously derives a per-identity risk score from short-window request rate, error tendency, and identity freshness, then maps the score to a target delay bounded by  and . Evaluation uses a 600-second discrete-event simulation on a mixed workload consisting of normal clients, legitimate bursts, and distributed attackers. Compared with a static token bucket baseline, ARL-VDF maintains full success for legitimate traffic, reduces attacker throughput that passes the gateway, and keeps verification overhead within a fixed budget on the edge device. The results indicate that combining adaptive control with verifiable sequential cost can improve availability and fairness on resource-constrained edge gateways without resorting to aggressive dropping.

Local government budget management is a crucial element in regional governance, as it directly impacts accountability, transparency, and efficiency in public service delivery. To support effective regional financial management, the Indonesian Government has established the Government Internal Control System (SPIP), as stipulated in Government Regulation Number 60 of 2008. This study aims to examine the role and practical implementation of SPIP in regional budget management through a case study of the Regional Financial and Asset Management Agency (BPKAD) of Dumai City. Using a qualitative case study approach, this study analyzes regional financial documents, audit reports from the Regional Audit Agency (BPKAD), as well as laws and regulations and internal policies governing SPIP implementation. The results indicate that SPIP has been implemented in BPKAD Dumai City throughout the budget management cycle, from planning and implementation to reporting and accountability. However, its implementation has not reached an optimal level due to constraints such as limited leadership commitment, inadequate human resource capacity, and suboptimal internal oversight mechanisms. Therefore, improving SPIP implementation is a strategic step to realize accountable, transparent, and performance-oriented regional financial governance.

Small and medium-sized enterprises (SMEs) producing bags play an important role in the regional economy, but still face problems in financial management, particularly cash flow planning. The main problem faced by SME partners producing bags in Cipamokolan Village, Rancasari District, Bandung City, is the lack of comprehensive cash flow planning, which has the potential to cause liquidity problems. This community service activity aims to improve the understanding and skills of bag SME  in preparing a simple cash budget and encouraging its sustainable implementation. The methods used include training and mentoring with stages of problem identification, material delivery, cash budget preparation practice, and evaluation. The results of the activity show an increase in partners' understanding of cash planning, their ability to prepare a simple cash budget, and their commitment to implementing a cash budget in their daily business financial management. This activity is expected to improve cash flow control and support the sustainability of bag SME businesses

This study is motivated by the crucial role of government public relations in managing effective communication in the digital era, particularly through cooperation with online media to ensure public information is delivered widely, accurately, and credibly. The research aims to analyze the implementation of media relations strategies carried out by the Public Relations Office of the South Tangerang City Social Service, focusing on three main aspects: managing media relations, developing information dissemination strategies, and building cooperative networks with online media. This study employs a qualitative approach using descriptive methods, with data collected through in-depth interviews and documentation. The theoretical framework is based on Yosal Iriantara’s (2019) media relations strategy, which emphasizes relationship management, communication strategies, and network development. The findings indicate that media relations are implemented through formal and informal communication, openness to media needs, the preparation of informative and community-oriented content, and continuous formal and informal collaboration with online media. Overall, the implementation of media relations strategies contributes to building a positive institutional image and enhancing public trust, although challenges remain, including limited advertorial budgets and human resource constraints.

This study explores strategies for mobilizing financial resources and multi-stakeholder participation in Islamic education financing to achieve institutional financial independence. The research was conducted at SMA Muhammadiyah 5 Yogyakarta, a private Islamic secondary school implementing a financing model based on Sharia values and Total Quality Management (TQM) principles. A qualitative case study approach was employed, utilizing primary data from in-depth interviews with school administrators and observations of financial management practices, as well as secondary data from budget plans, government funding reports, and cooperation documents with philanthropic institutions. Data were analyzed using an interactive model involving data reduction, data presentation, and inductive conclusion drawing. The findings reveal that financial independence is strengthened through diversified funding sources, including government support, parental contributions, Islamic philanthropy, and school-based business units. Transparency and accountability are maintained through open financial reporting and stakeholder involvement. The study highlights that integrated Islamic education financing aligned with Sharia values and TQM enhances institutional sustainability, educational quality, and organizational competitiveness.

The Indonesia–European Union Comprehensive Economic Partnership Agreement (IEU-CEPA) signed in September 2025 opens significant economic opportunities through the elimination of 98% of tariffs and broader access to the European Union market. However, the implementation of this agreement poses serious challenges for Micro, Small, and Medium Enterprises (MSMEs), which contribute 60% of GDP and absorb 97% of the national workforce. This research analyzes the readiness of Indonesian national law in supporting MSME participation in facing IEU-CEPA implementation using normative juridical methods with statutory and conceptual approaches. The research findings show that although IEU-CEPA offers 0% tariffs for 95% of Indonesian products, MSMEs face barriers in meeting European Union technical standards such as Technical Barriers to Trade (TBT), Sanitary and Phytosanitary Measures (SPS), and European Union Deforestation Regulation (EUDR). National regulations such as Law Number 20 of 2008 and Government Regulation Number 7 of 2021 have not yet regulated mechanisms for assisting MSMEs in meeting international standards, traceability systems, and special legal protection. The research recommends comprehensive legal harmonization and reform strategies including regulatory revision, establishment of an IEU-CEPA Task Force for MSMEs, adequate budget allocation, capacity building programs, and strengthening legal protection mechanisms to ensure MSMEs optimally utilize IEU-CEPA opportunities.

This study aims to assess the financial performance of the Sukoharjo Regency Government during the 2023-2024 period by employing cash flow statements as the primary analytical tool. Cash flow statements are considered essential as they provide a clear picture of liquidity conditions and the actual capacity of local governments to manage cash inflows and outflows. This research applies a descriptive quantitative approach using secondary data obtained from audited Budget Realization Reports and Cash Flow Statements. Financial performance is evaluated through revenue effectiveness ratios and expenditure efficiency ratios as key indicators of fiscal management. The results indicate that regional revenue realization consistently exceeded the established targets throughout the study period, placing revenue performance in the very effective category. This finding reflects the local government’s ability to maximize revenue potential during the post-pandemic economic recovery phase. However, the analysis of expenditure efficiency reveals that spending management has not yet reached an optimal level, as expenditure realization remained close to the allocated budget limits. These findings demonstrate that strong revenue performance does not necessarily correspond with efficient expenditure control. Consequently, local government financial performance should be evaluated comprehensively by integrating both revenue effectiveness and expenditure efficiency perspectives. This study contributes empirically to public sector accounting literature and offers practical insights for policymakers to strengthen budget control mechanisms and promote sustainable financial management at the regional level.    

Financial literacy and lifestyle are two important factors influencing students' ability to manage their personal finances. Students are in a transitional phase toward financial independence and are therefore required to make rational financial decisions amidst the influence of modern lifestyles. This study aims to understand how students interpret financial literacy and lifestyle in their daily financial management practices. This study used a qualitative approach with descriptive methods. Data were collected through in-depth interviews and observations of active students from various backgrounds. The results indicate that students generally understand the basic concepts of financial literacy, such as managing pocket money and preparing a simple budget. However, the application of this financial literacy is often suboptimal due to the influence of a consumptive lifestyle and social pressures. This study provides important implications for the development of contextual financial literacy education programs in higher education environments. The implication of this research is the importance of developing financial literacy education programs that are more contextual and relevant to students' lifestyles so they can manage their personal finances more wisely and effectively.

Village Fund management plays a crucial role in promoting local development and community empowerment. However, its implementation often encounters challenges related to limited community participation, insufficient transparency, and the varying effectiveness of government programs. This study aims to analyze the accountability of Village Fund management in Benteng Poco Village, Wae Ri’i District, Manggarai Regency, focusing on three dimensions: process accountability, program accountability, and financial accountability. Employing a descriptive qualitative approach with a case study design, data were collected through in-depth interviews, direct observation, and reviews of official village documents. The findings indicate that process accountability has been implemented adequately through village deliberations and the use of the Siskeudes administrative system, although community understanding and participation remain limited. Program accountability is carried out through regular evaluation meetings, yet the effectiveness of several programs is hampered by insufficient technical support and lack of sustainability. Financial accountability demonstrates a commitment to transparency, particularly through the publication of budget information, although the presentation of financial data remains difficult for some villagers to fully understand. This study highlights the need to enhance community involvement, simplify public financial information, and strengthen program support mechanisms to achieve transparent and accountable Village Fund governance.  

This study investigates allegations of fabricated Accountability Letters (SPJ) and budget irregularities at the Tanjungpinang City Women's Empowerment, Child Protection, and Community Empowerment Agency (DP3APM), just as the regional budget deficit reached Rp97 billion. Internal reports and local media coverage reveal strong indications that funds allocated for outbound activities were diverted to purchase clothing and shoes, which were then used for the Proclamation Walk even though the outbound activities themselves never materialized, raising suspicions of fictitious SPJs and a lack of transparency in the management of public funds. Qualitative descriptive methods were applied through in-depth analysis of news documents, official statements, and regional financial management regulations such as Law No. 23/2014 concerning Regional Government. The analysis highlights violations of fiscal accountability principles under the pressure of the local budget crisis, recommending a comprehensive independent audit by the Supreme Audit Agency (BPK) or regional inspectorates, along with oversight reforms involving the digitization of financial reports to prevent a repeat in other regional governments across Indonesia.

The right to health is a fundamental human right that remains inherent to prisoners. This study aims to examine the legal protection of prisoners' right to health care as regulated in Law Number 22 of 2022 on Corrections, as well as its implementation in correctional institutions. The research uses a normative juridical method with statutory and conceptual approaches. The findings show that Law Number 22 of 2022 formally guarantees prisoners' access to health services, including mental health care and special protection for vulnerable groups such as women, the elderly, and persons with disabilities. Key provisions in Articles 10, 11, 12, and 14 establish the state's obligation to provide adequate health services equivalent to community standards. However, in practice, the realization of this right faces several obstacles including: (1) overcapacity of correctional facilities exceeding 180% of ideal capacity, (2) limited medical personnel with many institutions lacking permanent doctors, (3) inadequate health facilities and medicine supplies, (4) complicated referral procedures causing delays in emergency treatment, and (5) insufficient budget allocation. Strengthening technical regulations, improving infrastructure, enhancing cross-sectoral collaboration, and implementing effective oversight mechanisms are essential to ensure effective protection of prisoners' health rights as mandated by the constitution and international human rights standards.

This study aims to analyse the role of the Department of Manpower in providing protection to former Indonesian Migrant Workers (PMI) returning from abroad and to identify the challenges encountered in performing this function. This research employs a normative juridical approach using secondary data sources, including statutory regulations, scientific journals, and institutional reports from 2020 to 2025. The findings reveal that the Department of Manpower plays several key roles, including providing information and education, coordinating with related agencies, offering legal assistance, supporting social and economic reintegration, and monitoring non-procedural placements. These roles are firmly grounded in Law Number 18 of 2017 concerning the Protection of Indonesian Migrant Workers and Government Regulation Number 59 of 2021. However, implementation remains constrained by inaccurate data, limited human resources and budget, weak institutional coordination, and suboptimal legal complaint services. Despite these challenges, efforts have been made through strengthening integrated services, staff training, public education, and the use of information technology. This study concludes that the protection of former migrant workers requires a holistic, participatory, and sustainable approach to ensure the fulfilment of their rights as mandated by law.