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Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation. Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation.

This study aims to analyze the application of good governance principles in the management of ECE grants by regional governments, focusing on aspects of transparency, accountability, public participation, and legal certainty. The study employs a qualitative approach using Qualitative Secondary Analysis (QSA), analyzing various secondary data sources such as policy documents, government reports, previous research findings, and relevant academic literature on education grant management. Data analysis was conducted systematically through data reduction, categorization, interpretation, and conclusion drawing. The results indicate that the implementation of transparency in ECE grant management is reflected in the openness of information regarding grant application procedures, recipient selection mechanisms, and fund usage reporting. Accountability is realized through administrative and financial accountability mechanisms that must be fulfilled by both regional governments and ECE institutions receiving the grants. Public participation is evident from the involvement of communities, ECE institution managers, and parents in the planning, implementation, and supervision of the grant program. Meanwhile, legal certainty in grant management is demonstrated by the existence of regulations that clearly govern grant provision mechanisms, fund disbursement procedures, and obligations for reporting and accountability in fund utilization. The study concludes that the application of good governance principles in the management of ECE grants by regional governments plays a crucial role in enhancing transparency, accountability, and effectiveness in educational fund management. Furthermore, community involvement and regulatory certainty serve as key supporting factors in achieving better governance of education grants.

The development of information technology has encouraged improvements in public service quality, including at the village government level. In Sunggal Kanan Village, Sunggal District, Deli Serdang Regency, the process of submitting public complaints and aspirations is still carried out manually, resulting in issues related to documentation, transparency, and follow-up actions. This study aims to design and develop a web-based Village Public Complaint and Aspiration Information System using the Rapid Application Development (RAD) method. The RAD method was chosen because it emphasizes fast system development through iterative stages involving active user participation, namely Requirements Planning, User Design, Construction, and Cutover. Data collection techniques included observation, interviews, and literature studies. The developed system provides features such as user registration and login, complaint and aspiration submission forms, report status tracking, and an admin dashboard for managing and following up on reports. The results show that the system improves efficiency, transparency, and accountability in managing public aspirations. Through this system, citizens can submit reports online without visiting the village office and monitor their report status in real time. The implementation of the RAD method proved effective in delivering a system that meets user needs within a relatively short development time.

Digital transformation in the public sector has significantly driven service innovations, particularly in pension administration for Civil Servants (ASN). This study aims to analyze the development of digital-based public service innovations in pension administration while identifying the benefits and challenges associated with their implementation. The research employs a Systematic Literature Review (SLR) method by examining relevant scholarly articles from national journals focusing on the digitalization of public services and pension systems. The literature selection process was conducted systematically to identify, evaluate, and synthesize key findings related to digital pension service innovations. The results indicate that digitalization through applications and electronic platforms enhances administrative efficiency, accelerates data verification, and improves the speed of pension fund disbursement. It also strengthens transparency and accountability while simplifying bureaucratic procedures and expanding service accessibility for retirees. However, several challenges remain, including low digital literacy among retirees, limited access to technological devices, and insufficient public awareness regarding digital service usage. The findings suggest that the success of digital-based public service innovations depends not only on technological availability but also on human resource readiness, institutional capacity, and the level of public acceptance. Therefore, a comprehensive strategy is required, including improving digital literacy, strengthening information technology infrastructure, and optimizing communication efforts to ensure effective adoption.

The Society 5.0 era promotes the integration of cyber-physical technology through Artificial Intelligence (AI) and Big Data for human welfare, where digital zakat transformation becomes a crucial strategy to bridge the wide gap between national zakat potential (±IDR 327 trillion) and its actual collection. This study aims to analyze digital zakat transformation strategies in accelerating poverty alleviation in Indonesia within the smart society era. The research method employed is a descriptive qualitative approach using a library research method, analyzing literature from the 2020-2025 period sourced from digital databases. The results indicate that the implementation of digital technologies such as fintech platforms, blockchain, and QRIS significantly enhances transparency, accountability, and muzakki trust, while accelerating fund distribution time by up to 50%. Digital-based productive zakat strategies through MSME empowerment have proven effective in increasing mustahik's average income by up to 100%, facilitating the transformation of mustahik into independent muzakki. This study concludes that digital zakat transformation serves as a primary catalyst for achieving the first pillar of the Sustainable Development Goals (SDGs) (No Poverty), although its success requires national regulatory harmonization and the strengthening of technological infrastructure in rural areas.

This activity aimed to determine the role of the Community and Village Empowerment Office (DPMD) in improving accountability and transparency of village financial management in Sikka Regency. This activity was conducted at the DPMD of Sikka Regency using data collection method through direct observation, interviews, and documentation studies during the implementation of the activity. The results activity show that DPMD has an important role in improving accountability and transparency in village financial management through the implementation of training, guidance and supervision, evaluation and reporting, as well as problem handling. In addition, utilization of the Village Financial System application (SISKEUDES) has become one of the strategic efforts to support information openness and financial accountability of village finances. Nevertheless, several obstacles still exist, such as the limited understanding of village officials regarding village financial management. Therefore, it is necessary to improve the quality of training and supervision on a continuous basis so that vilage financial management will operate effectively, transparently, and accountably.

Limited understanding of inheritance law and village financial management among village officials remains a significant issue that may trigger social conflict and weaken village governance effectiveness. This community service program aims to strengthen the capacity of village officials through inheritance law socialization and assistance in village financial management. The activity employed a descriptive method with a participatory approach. Implementation was carried out through structured socialization sessions, interactive discussions, and direct technical assistance adjusted to village administrative practices. Data collection techniques included observation, documentation, and pre-and post-activity evaluations to measure participants’ understanding. The results demonstrate an improvement in village officials’ knowledge of basic inheritance law principles and their awareness of transparent, accountable, and regulation-based village financial management. Furthermore, the program enhanced officials’ understanding of their strategic role in addressing community legal issues and supporting good village governance. Overall, this activity contributes to improving the professionalism and accountability of village administration in delivering community-oriented public services.

The legal culture of society is a fundamental element in the implementation of the Complete Systematic Land Registration Program (PTSL). The success of this program is not only determined by government policies but also by the awareness, compliance, and participation of the community in registering their land. The research method is normative legal research with a statutory and conceptual approach. This study uses primary, secondary, and tertiary legal sources. The research results indicate that legal culture plays an important role in the success of the implementation of the Complete Systematic Land Registration Program (PTSL) as an effort acceleration of land registration. The legal culture reflected in the extent to which the community is willing to voluntarily register their land and follow the established procedures. Efforts to improve legal culture can be carried out through legal socialization and counseling, participatory approaches, increased transparency of officials, cultural approaches, as well as the utilization of digitization of land services. Therefore, it is recommended that the government, especially the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN), together with local governments Intensifying the activities of socialization and legal counseling to the community continuously in an informative, persuasive, and educative manner as well as strengthening the role of field implementing officers by emphasizing the principles of transparency, accountability, and responsive public service. The government is also advised to optimize approaches based on local wisdom and to utilize digital technology in the land registration process to facilitate community access.

This study aims to explain the ambiguous role of higher education institutions in ensuring the safety and human rights of students as citizens. The increasing number of cases of academic violence, bullying, and excessive pressure indicates that the functions of universities are often limited to purely administrative aspects, thereby neglecting the need for legal protection. This research employs a normative legal method with a conceptual analysis approach to examine how the state, through its legal framework, defines the role of universities as both educational institutions and legal entities in carrying out the delegated responsibility of protecting human rights. The findings reveal that the state has not succeeded in effectively regulating student protection, as there is a significant gap between central regulations and their implementation within autonomous campuses. Although the state normatively requires universities to provide a safe environment for students, the lack of adequate oversight systems has resulted in protection measures that are largely reactive. This condition leaves limited room for preventive actions, indicating that the protection of students’ rights has not yet been implemented in a comprehensive and sustainable manner.

Micro, Small, and Medium Enterprises (MSMEs) and Village-Owned Enterprises (BUMNeg) in Makariki possess regional economic potential. However, business managers face cash flow recording obstacles. They have not implemented standard bookkeeping. This community service aims to provide training and mentoring in financial document preparation using the Financial Accounting Standards for Micro, Small, and Medium Entities framework. The implementation method consists of preparation, execution, and evaluation stages. The execution stage includes initial testing, material presentation, interactive discussion, and final testing. Evaluation results indicate this program resolves participants' financial literacy problems. Participants' understanding regarding bookkeeping accounts and calculating profit and loss increased. Participants can compile drafts of income statements, financial positions, and supporting notes independently. In conclusion, intensive mentoring changes participants' mindsets from conventional management to a more structured one. Systematic bookkeeping helps participants separate personal and business assets. These records also serve as administrative requirements to access additional capital from banks or government assistance programs. This program supports the transparency and accountability of village fund management through BUMNeg.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

The internet has penetrated various aspects of human life, changing the way individuals interact with one another. Everything from reading the news and searching for information to working and studying, to fundraising, can now be done online. Fundraising, often referred to as donations, can now be done through social media. People can contribute their funds online, a process known as crowdfunding. Crowdfunding is an internet-based funding method that allows certain initiatives to be funded through contributions from many people online, without any specific time limits. This fundraising generally focuses on social, educational, or humanitarian initiatives. In Indonesia, fundraising is often carried out by non-profit organizations or individuals. The success of a fundraising campaign is influenced by several factors, such as clarity of campaign objectives and a compelling narrative to attract donors. However, fundraising is still vulnerable to abuse by irresponsible parties. Therefore, regulations in Indonesia need to be strengthened to prevent abuse and increase accountability. Rules related to fundraising are regulated in Law of the Republic of Indonesia Number 9 of 1961 concerning the Collection of Money or Goods. Thus, optimizing fundraising requires a combination of effective communication strategies, transparent management, and clear regulations. The results of this study are expected to serve as a guide for organizations and individuals seeking effective fundraising, as well as provide input for policymakers regarding fundraising regulations in Indonesia.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

Digital transformation in the public sector has driven various service innovations, including pension administration services for State Civil Apparatus (ASN). This study aims to analyze the development of digital-based public service innovations in pension administration and identify the benefits and challenges of their implementation. This study used the Systematic Literature Review (SLR) method by reviewing various relevant scientific articles from national journals that discuss the digitalization of public services and pension administration. The literature selection process was carried out systematically to identify, evaluate, and synthesize research findings related to digital-based pension service innovations. The review results indicate that digitalization of pension administration services through the use of electronic service applications and platforms can improve administrative efficiency, accelerate data verification and pension fund disbursement, and increase transparency and accountability in public services. The implementation of digital services also contributes to simplifying bureaucratic procedures and increasing service accessibility for retirees. However, the literature review also revealed challenges in implementing digital pension services, including low digital literacy among retirees, limited access to technological devices, and suboptimal dissemination of service information. The findings of this study indicate that the success of digital-based service innovations depends not only on technology, but also on human resource readiness, the organizational capacity of government institutions, and the level of public acceptance of the use of digital technology. Therefore, developing digital-based pension services requires a comprehensive strategy.

Non-profit organization financial reports are a form of accountability to stakeholders, especially donors and the community. This research aims to analyze the suitability of applying ISAK 335 in preparing financial reports at the Humanitarian Foundation. The research uses qualitative methods with a descriptive approach through documentation and document analysis. The research results show that the implementation of ISAK 335 can increase the transparency and accountability of financial reports, although there are still obstacles such as limited understanding of accounting standards and a simple recording system. Financial reports in accordance with ISAK 335 are expected to provide a clearer picture of the financial position and activities of nonprofit organizations. Among the challenges identified is the lack of human resources trained in the application of this accounting standard. Therefore, training and coaching for organizational financial managers is essential. Furthermore, the development of a more modern and integrated financial recording system is also needed to support greater transparency and accountability.

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

Abstract. The increasing number of cases involving corporate losses that implicate the liability of directors in limited liability companies highlights the importance of a comprehensive understanding of the scope and nature of such liability from a civil law perspective. This study aims to analyze the liability of directors for corporate losses as well as the factors influencing the emergence of such legal liability. The method used is normative legal research with a legislative and conceptual approach, through a review of legislation, legal literature, and relevant court decisions. The results of the study indicate that directors’ liability is not automatic but depends on proving the existence of fault or negligence in performing their duties, in accordance with the principles of due diligence and good faith. Furthermore, factors such as weak internal controls, lack of transparency, and directors’ limited legal understanding are the primary causes of corporate losses. The implications of this study underscore the importance of implementing sound corporate governance principles, enhancing directors’ competence, and ensuring consistency in law enforcement to achieve a balance between legal protection and accountability in corporate management.

Study This analyze adaptation system law Indonesian agrarian​ digital transformation, in particular implementation blockchain technology in certification land. Using approach juridical normative, research combining the statute approach with reviewing the UUPA, Regulation of the Minister of ATR/BPN Number 1 of 2021, and the ITE Law, as well as the conceptual approach that examines theory law agrarian, digital transformation, and principles Maqashid Syariah. Secondary data in the form of material primary, secondary, and tertiary law analyzed in a way descriptive qualitative For interpret the relationship between legal norms, theory and digital technology in land. Research results show that harmonization regulations agrarian and digital, blockchain implementation, and integration sharia principles can increase transparency, accountability, and certainty law. Digital transformation accelerates administration, minimizing overlapping overlap ownership, and strengthening governance fair and sustainable land. Research​ This confirm the need strengthening regulation, digital infrastructure, and literacy apparatus For support legal reform agrarian in the digital era.  

This study aims to analyze the organizational performance of the Dinas Kebudayaan dan Pariwisata Kota Tanjungpinang in managing the tourism sector. Tanjungpinang has significant cultural and historical tourism potential; however, tourist visit trends remain fluctuating and unstable. This research employs a descriptive qualitative approach using a case study method and library research as the data collection technique. Data were obtained from official government documents, statistical data from the Central Bureau of Statistics, and relevant previous studies. The analysis is based on the public sector organizational performance theory proposed by Agus Dwiyanto, focusing on two main indicators: productivity and accountability.   The findings indicate that administratively the agency has consistently implemented programs and organized cultural events in accordance with planning documents. However, the increase in the number of activities has not consistently contributed to stable growth in tourist visits. In terms of accountability, reporting mechanisms have been implemented, yet substantive transparency and public access to information still require improvement. Therefore, the organizational performance can be categorized as administratively adequate but requires enhancement in program effectiveness and public transparency.

Community service is a manifestation of the implementation of the Tri Dharma of Higher Education, oriented toward providing direct benefits to society. In the field of social services, community service activities play an important role in supporting public information transparency, particularly in the dissemination of social assistance programs and social welfare services. This article discusses the implementation of information publication for social programs managed by the Information and Documentation Management Officer (PPID) of the Social Affairs Office of Banten Province as part of a community service activity.The implementation method employed a descriptive qualitative approach through field activities conducted within the Community Work Practice (KKP) program. Data were collected through observation, interviews, and document review. The results of the community service implementation indicate that the PPID of the Social Affairs Office of Banten Province has utilized various communication media, both digital and non-digital, to publish information on social programs, thereby facilitating public access to information. This community service activity has had a positive impact on increasing transparency, accountability, and public trust in the implementation of social programs. Nevertheless, efforts to optimize the management and dissemination of information still need to be enhanced in order to reach all segments of society more effectively.