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Local governments manage substantial public resources under conditions of decentralization, fiscal complexity, and heightened accountability demands, making them particularly vulnerable to financial mismanagement and fraud. In this context, risk-based internal oversight has increasingly been promoted as a governance-oriented alternative to traditional compliance-based supervision. This literature review article examines how risk-based internal oversight is conceptualized, operationalized, and linked to fraud prevention and control in the management of local government finance. The study addresses a central problem in the existing literature: the fragmentation of analytical perspectives across risk-based internal auditing, fraud risk management, internal control systems, public financial management, and public accountability, which has limited a comprehensive understanding of how internal oversight contributes to safeguarding public funds. The primary objective of this article is to synthesize and integrate these strands of literature to clarify the role of risk-based internal oversight as a systemic governance mechanism for fraud prevention and control at the subnational level. Methodologically, the study employs an integrative literature review approach, drawing on peer-reviewed journal articles and authoritative institutional publications indexed in major academic databases over the past decade. A structured search, screening, and thematic synthesis process was applied to identify patterns, convergences, and divergences across conceptual, empirical, and policy-oriented studies. The findings indicate a clear shift from compliance-oriented inspection toward risk-based internal oversight that prioritizes high-risk financial processes—particularly procurement, grants, and asset management—where fraud risks are most pronounced. The synthesis further shows that effective fraud prevention depends on the alignment of risk-based oversight with fraud risk management practices, robust internal control systems (including SPIP).

This article examines administrative capacity at the local government level as a critical determinant of the effective implementation of grants for Early Childhood Education (ECE), a policy domain widely recognized as a strategic public investment with long-term social and economic returns. Despite the growing reliance on subnational grants to finance ECE services across diverse governance systems, implementation outcomes remain uneven, frequently constrained by limited administrative capacity, weak public financial management, fragmented governance arrangements, and fragile accountability mechanisms. Responding to these challenges, this study aims to synthesize and critically assess the international literature to clarify how administrative capacity shapes the design–implementation nexus of local government ECE grants and to identify the institutional, managerial, and fiscal conditions under which such grants are more likely to achieve their intended objectives. Methodologically, the article adopts a conceptual–comparative literature review approach, drawing on a systematic search of peer-reviewed journal articles from major academic databases and applying thematic synthesis to integrate findings across governance contexts and policy traditions. The review is anchored in Administrative Capacity Theory and analytically enriched through insights from policy implementation theory, public financial management, good governance, and public accountability. The synthesized findings demonstrate that administrative capacity operates as a multidimensional and relational construct, encompassing institutional coherence, managerial coordination, human resource competence, procedural stability, and analytical capability. The literature consistently shows that weaknesses across these dimensions undermine grant implementation through delays, inefficiencies, limited oversight, and uneven service quality, while strong capacity enables more predictable, accountable, and effective ECE grant governance.

Digital transformation of government through the implementation of e-government has become a strategic agenda in bureaucratic reform in Indonesia. Local governments play a crucial role as a bridge between national policies and village governance practices. This article analyzes the implementation of e-government by the Batang Regency Government in support of village governance. This research uses a qualitative approach and a policy analysis method, based on literature reviews and official documents, including regional regulations, SPBE policies, and relevant institutional reports. The analysis was conducted using a theoretical framework of public policy implementation and the principles of good governance. The analysis results indicate that the Batang Regency Government has a relatively adequate e-government regulatory and institutional framework, but its implementation at the village level still faces challenges, including gaps in apparatus capacity, variations in village digital readiness, and suboptimal cross-organizational coordination. This article concludes that strengthening the role of local governments as facilitators, coaches, and coordinators of digital policies is key to the successful implementation of village e-government. These findings provide theoretical contributions to e-government studies and policy implementation, as well as practical implications for formulating local government digital policies.

Public service delivery represents a central function of civil servants (ASNs) in realizing governmental objectives and fulfilling public needs. The increasing complexity of bureaucratic challenges not only requires administrative competence but also a devotion-based work culture and strong conflict management abilities. This study adopts an integrative literature review approach to synthesize research on the relationship between devotion-oriented work culture and conflict resolution competence among ASNs in public administration. Through thematic synthesis of empirical and conceptual studies, three primary themes emerge: (1) devotion as a moral dimension shaping civil service identity; (2) conflict resolution competence as an adaptive behavioral skill; and (3) integration of cultural and governance values for ethical performance. Findings reveal that devotion-oriented culture enhances civil servants’ problem-solving and ethical responsiveness, strengthening bureaucratic accountability and public trust. This paper contributes a conceptual framework linking work devotion, conflict competence, and public governance, providing implications for policy and administrative reform toward professional, responsive, and citizen-oriented public service.

This article examines Indonesia’s public policy on personal data protection in light of Law No. 27/2022, which mandates the establishment of an independent Personal Data Protection Authority (PDP Authority). Despite this legal requirement (Article 58 UU PDP), no such institution has been formed. As a result, there is currently no supervisory authority with the mandate to audit compliance, impose administrative sanctions, or resolve data protection disputes. Enforcement of the law has thus remained reactive rather than preventive, with violations prosecuted only after harm occurs. Experts warn that without a strong implementing agency, deterrence is weak: administrative sanctions cannot be effectively applied and punished violations continue unchecked. Cybersecurity analysts even describe this gap as a national digital protection crisis, as personal data leaks (e.g. millions of citizens’ records exposed in recent breaches) continue unabated. Using a normative legal research approach and literature review, this study analyzes how the lack of the mandated PDP Authority undermines the effectiveness of data protection in Indonesia. The article reviews relevant legal theory on regulatory independence and deterrence, and compares with international best practices (e.g. EU/GDPR). We find that the absence of the agency creates serious implementation gaps, and we urge the government to immediately form the PDP Authority and clarify its powers.

Since the announcement of the policy plan for a name transfer system in the sale of used mobile phones, the issue has attracted widespread public attention and discussion. People have expressed their opinions on social media platforms, particularly TikTok. This study aims to classify the sentiment of TikTok users using Naive Bayes and Support Vector Machine (SVM) algorithms. The data were collected through a comment scraping technique on related content.The research stages include text preprocessing, sentiment labeling into positive, negative, and neutral categories, and feature extraction using TF-IDF. The classification process employs Naive Bayes and Support Vector Machine algorithms, which are then evaluated based on accuracy, precision, recall, and F1-score. The results of this study indicate that both methods are capable of classifying sentiment effectively. However, the Support Vector Machine method is superior to the Naive Bayes method with an accuracy rate of 99.57% compared to 94.30%. This study is expected to help the government understand public responses to the planned policy of the used mobile phone name transfer system.

Tax administration reform is a strategic government agenda to improve the effectiveness, efficiency, and transparency of tax management. One effort undertaken is the implementation of an integrated, digital-based Core Tax Administration Sistem (Coretax). However, the success of Coretax implementation is determined not only by technological aspects, but also by the role of strategic management in planning, organizing, and managing organizational change. This study aims to examine the role of strategic management in supporting the successful implementation of Coretax as part of tax reform in Indonesia. The research method used is a literature review by examining various secondary sources such as scientific journals, international agency reports, government policy documents, and official publications related to tax reform and the digital transformation of the public sector. The results of the study indicate that strategic management plays a crucial role in aligning policies, human resource readiness, strengthening information technology, and managing resistance to change. These findings confirm that Coretax implementation will be more optimal if supported by comprehensive strategic planning, improved human resource competency, and an organizational culture that is adaptive to digital transformation.

Corruption remains a systemic challenge in Indonesia, particularly in the administration of government grant funding, undermining public trust, institutional integrity, and sustainable development. Despite the establishment of the Corruption Eradication Commission (Komisi Pemberantasan Korupsi, KPK) and other specialized bodies, law enforcement continues to face institutional, political, and cultural barriers. This study explores how Islamic criminal law can strengthen anti-corruption strategies by integrating empirical legal practices with normative religious principles. Using a normative-empirical socio-legal approach, the research combines case studies of KPK’s enforcement processes with doctrinal analysis of fiqh jināyah. Data were collected through legal document analysis, policy reviews, and qualitative evaluations of institutional reports and court rulings. Findings indicate that Islamic legal concepts such as khiyānah (breach of trust), ghulūl (misappropriation of public assets), amānah (trustworthiness), ʿadl (justice), and maṣlaḥah (public interest) provide a strong ethical foundation that complements positive law enforcement. While KPK has demonstrated effectiveness in investigation, prosecution, and prevention, its performance is constrained by political pressure, regulatory gaps, and limited resources. The study concludes that embedding Islamic ethical principles into governance, legal education, and public administration can enhance institutional accountability, reinforce preventive measures, and cultivate a culture of integrity. This normative convergence advances socio-legal pluralism and offers practical insights for value-based anti-corruption policy in Indonesia.

Based on Law No. 11 of 2006 and Qanun Aceh No. 4 of 2010, the Government of Aceh has special authority in implementing prioritized health services for poor communities as part of its special autonomy. In practice, the Aceh Health Insurance (JKA) program provides health coverage for all Acehnese residents, including underprivileged groups, by covering insurance contributions and several referral and companion costs not fully guaranteed by the national health insurance system. This study aims to analyze the implementation system of JKA, examine the responsibility of the Aceh Government in providing health insurance for its citizens, and evaluate the government’s obligation to pay contributions for poor participants. This research uses an empirical juridical method with a sociological approach and utilizes both primary and secondary data. The results show that several provisions in the Qanun as the legal basis for JKA implementation are not fully aligned with field conditions and the Social Security Administrator Law. In practice, the Aceh Government bears insurance contributions and various referral costs for residents, including poor communities. Although the obligation to pay contributions for the poor has been implemented, funding for referral transportation, companions, and their consumption has not been fully covered, especially for inter-regional advanced healthcare services. Therefore, the Aceh Government needs to revise Article 43 of Qanun Aceh No. 4 of 2010 and evaluate the JKA program to ensure more targeted healthcare financing.        

This study aims to analyze the application of personnel management information systems at the West Sumba Regency Personnel and Human Resources Development Agency (BKPSDM). The main focus of the research is to assess how an integrated information system is able to produce up-to-date, accurate, and can support the decision-making process in personnel policy. An integrated information system is expected to facilitate employee data management, improve administrative efficiency, and strengthen transparency in human resource management. The research method uses a qualitative approach with case studies, through interviews with relevant officials, direct observation, and analysis of relevant documents. The results of the study show that the implementation of an integrated personnel management information system has a positive impact in the form of accelerating administrative processes, reducing data input errors, and facilitating access to information for interested parties. However, the research also found a number of challenges, such as the limitation of human resources trained in the use of technology systems and infrastructure that is not yet optimal. This study concludes that strengthening human resource capacity and increasing infrastructure support is a strategic step to optimize the personnel management information system. The research recommendations are expected to be a reference for the West Sumba Regency BKPSDM and other government agencies in developing a more effective and sustainable information system.

State revenue holds a vital position in sustaining national development and the functioning of government, with taxation serving as the primary contributor to Indonesia’s State Budget (APBN). The substantial reliance on tax income obliges the government to manage the taxation system in an optimal, efficient, and sustainable manner. Nevertheless, the attainment of tax revenue targets in practice remains challenged by various issues, including structural, administrative, and strategic limitations. This study seeks to examine the role of strategic tax management in supporting the achievement of state revenue objectives. The research adopts a literature review approach by analyzing textbooks, national and international scholarly journals, official government publications, and relevant regulatory frameworks. The data are analyzed using a descriptive qualitative method through processes of classification, comparison, and synthesis of findings from previous studies. The findings reveal that strategic tax management has a crucial influence on enhancing state revenue performance through coherent policy formulation, flexible strategy execution, and ongoing performance assessment. The integration of information technology, the reinforcement of tax administration, and the improvement of taxpayer compliance emerge as key determinants in achieving revenue targets. Accordingly, strategic tax management constitutes a fundamental tool for ensuring fiscal resilience and promoting sustainable national development.

The development of esport has expanded beyond the entertainment industry and has increasingly become a strategic instrument in international relations, particularly in the practice of public diplomacy. Indonesia’s role as the host of the M4 World Championship 2023 represents a significant example of how esport events can be utilized to engage international audiences and project national roles. This study aims to analyze how Indonesia employed the M4 World Championship 2023 as a tool of public diplomacy. This research adopts a qualitative approach using a case study method. Data were collected from secondary sources through documentation and literature review, including official government publications, organizer reports, media coverage, and academic literature. The analytical framework is based on Nicholas J. Cull’s theory of public diplomacy, with a specific focus on the advocacy function and the cultural function. The findings indicate that the Indonesian government, in collaboration with non-state actors such as PBESI, the Ministry of Tourism and Creative Economy, and Moonton Games, strategically utilized the M4 World Championship as a platform to advocate Indonesia’s role in the global esports ecosystem and to promote Indonesian cultural elements to international audiences. The integration of cultural diplomacy elements in official events and promotional materials reflects the implementation of the cultural diplomacy function, while institutional narratives and policy support reflect the advocacy function. This study concludes that esport  events such as the M4 World Championship can function as an effective instrument of public diplomacy in enhancing Indonesia’s international engagement and visibility.

Stunting remains a chronic nutritional issue affecting human resource quality in Indonesia, particularly children under five years old. High prevalence of stunting impacts long-term cognitive development, physical growth, and productivity of the young generation (Ministry of Health, 2023). This community service aims to optimize the role of public administration in disseminating policies and programs to reduce stunting through education, training, and direct community assistance. Activities were carried out through coordination with government officials, community health cadres, and local leaders, using local communication media to raise awareness about nutrition. The results indicate an increase in community knowledge on stunting, balanced nutrition practices, and active involvement of both officials and residents in stunting reduction programs. Optimizing public administration through capacity building, cross-sector coordination, and information technology utilization supports program targets. This service recommends strategies for sustainable, participatory, and data-driven program implementation.

This study examines Banten Lama as a political symbol that shapes regional identity in Banten Province. As the former center of the Banten Sultanate from the 16th to the 18th century, the site holds not only historical and religious significance but also functions as a symbolic space influencing political legitimacy and the construction of collective identity in contemporary Banten society. Using a qualitative approach with a case study design, this research analyzes how local government, political elites, and communities negotiate the symbolic meanings of Banten Lama through ritual practices, public discourse, and revitalization policies. Data were collected through literature review, non-participatory observation, visual documentation, and examination of policy documents. The findings reveal that Banten Lama operates as a symbolic arena that intertwines historical narratives, Islamic spirituality, and political interests. The government employs symbols of the former sultanate to construct moral legitimacy and a religious political image, while local communities interpret Banten Lama as a spiritual space and a source of economic livelihood. Although the use of historical symbols strengthens regional identity, it also gives rise to symbolic politics that often dominate public space without being accompanied by substantive policy outcomes. This study concludes that the governance of Banten Lama requires participatory and culturally grounded approaches to ensure the sustainable preservation of its historical and social values.

The Community Forestry Program (HKm) aims to empower communities around forest areas through sustainable forest management while improving local welfare. However, in Londerang Village, Kumpeh District, the program faces challenges, particularly regarding the limited attention from village government in managing the Bumi Indah Sejahtera Farmer Group Association (KTH). This study examines the role of village government in HKm governance using qualitative methods with a case study approach. Data were collected through in-depth interviews with village officials, KTH members, community representatives, and UPTD KPHP XIII Muaro Jambi, complemented by observation and document analysis. The findings reveal that village government plays four key roles based on Ryaas Rasyid's theory: as regulator through policy formulation and supervision, as dynamizer by encouraging community participation and resolving conflicts, as facilitator by providing access to permits and infrastructure, and as catalyst by initiating program development and innovation. However, coordination between village government and KTH remains suboptimal, limiting program effectiveness. This research contributes to understanding local governance in natural resource management and provides practical recommendations for strengthening village government capacity in implementing community-based forestry programs.

This study analyzes the implementation of cultural preservation policies in Lebak Regency in the context of the Seren Taun tradition as part of efforts to maintain local wisdom and sustainable development. The approach used is qualitative with a case study method, through interviews, observations, and documentation studies of local governments, traditional leaders, and the Kasepuhan Citorek community. Data analysis was carried out using the Miles and Huberman model, including data reduction, data presentation, and conclusion drawn. The results of the study show that the implementation of cultural preservation policies in Lebak has been regulated through Regent Regulation Number 435 of 2022 concerning Regional Cultural Promotion, which emphasizes the importance of indigenous peoples' participation. The implementation of this policy is analyzed using Edwards III's theory, which includes communication, resources, disposition, and bureaucratic structure. The Seren Taun tradition has proven to play an important role in strengthening cultural identity, fostering social solidarity, maintaining food security, and teaching ecological awareness. However, challenges such as budget constraints, low cultural documentation, and shifting values of the younger generation remain major obstacles. This research emphasizes that synergy between the government, customary institutions, and communities is the key to the success of sustainable and inclusive cultural preservation in Lebak Regency.

Banks are financial institutions that play a very important role in the economy and continue to innovate by developing various new forms and services. Spin-offs of Sharia Business Units (UUS) are a new method in the world of Islamic banking with the aim of becoming independent Islamic banks in conducting business activities based on sharia principles. The spin-off of the SBU is one of the main focuses of Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector. Furthermore, referring to the provisions in Financial Services Authority Regulation Number 12 of 2023 concerning Sharia Business Units, conventional banks can carry out banking activities in accordance with sharia principles by being required to open an SBU. This shows that the UUS is a unit that remains part of the conventional bank, and the provisions governing its activities, even though they are carried out by conventional banks, must still follow sharia principles, including prohibiting interest-based transactions. This study shows that spin-offs of UUS have great potential to drive the growth of Islamic banking. A spin-off is a company's decision to restructure, which has various legal implications. Although spin-offs of Islamic banks have the potential to improve the performance of Islamic banking, government policies that require spin-offs without considering the specific context of each bank can hinder the development of this sector. The implementation of mandatory spin-off policies needs to be balanced with more comprehensive government policy support.

Demonstrations demanding the dissolution of the House of Representatives by 2025 highlight a crisis of public trust and serve as a key moment in Indonesia's political landscape. These protests have not only symbolic significance but also lead to elite repositioning, the temporary dismissal of several members, and the cessation of policy that increased benefits. This study examines how the crisis has prompted political institutional reconstruction and the role of civil society in influencing change. A descriptive qualitative approach was used, including literature studies, analysis of academic literature, official documents, and media reports. The findings indicate that actions by the House of Representatives, such as the rotation of Commission III leadership, member deactivation, and rejection of benefit increases, were primarily reactive to public pressure. The discussion reveals that while these actions reduce crisis escalation, they are cosmetic and do not address structural issues like legislative accountability and budget transparency. In conclusion, the 2025 protests provide an opportunity for civil society to engage politically outside elections, but the institutional changes made are short-term. Fundamental reform can only occur if civil movements remain consistent and if political parties and the government commit to reform.

The phenomenon of authority trap occurs when local governments are burdened with achieving SDG 7 (“Affordable and Clean Energy”) targets without being granted adequate authority and resources. This study examines the context of West Java Province and Bandung City, which face complex clean energy governance due to fragmented authority across levels of government. At the national level, Government Regulation No. 40/2025 reinforces emission reduction and the transition toward Net-Zero Emissions by 2060. West Java has established RUED No. 2/2019, which sets a minimum renewable energy share of 17% by 2025. However, the technical responsibilities for implementation (such as electrification and energy conservation) lie at the regency/municipal level. The analysis highlights fiscal disparities, PLN’s dominance, and national regulations that override local authority. Local innovations such as rooftop solar PV, solar-powered street lighting, the Green Building Mayor Regulation, and PPP schemes are evaluated for their effectiveness. This qualitative study combines policy document analysis and literature review. The findings show that the absence of strong local regulation (regulatory void) and the central dominance of PLN reinforce the authority trap, hindering synergy among stakeholders. The recommendations emphasize strengthening institutional collaboration, aligning local and national regulatory frameworks, and promoting innovative financing mechanisms to enable Bandung City to break free from the authority trap in achieving SDG 7 targets.

This research analyzes the Indonesian government’s policy responses to combating Illegal, Unreported, and Unregulated (IUU) Fishing in the Arafura Sea during 2023-2024, focusing on the case of the Run Zeng 03 and Run Zeng 05 vessels. These foreign-flagged vessels, owned by a Chinese company but registered under the Russian flag, were involved in illegal fishing and human rights violations against Indonesian fishery crew members. Using a qualitative descriptive approach supported by literature studies and official government data, this research analyzes how Indonesia implemented its maritime sovereignty through legal enforcement, inter-agency coordination, and international maritime diplomacy. The findings reveal that Indonesia’s measures, such as vessel monitoring AIS/VMS technology, law enforcement through arrests and seizures, and diplomatic engagement with flag states reflect a progressive but still reactive approach. The study identifies key challenges, including limited foreign authorities. This research highlights the need for an integrated policy framework that combines hard power (law enforcement and patrols) with soft power (international cooperation, economic diplomacy, and labor protection). The study concludes that a comprehensive and collaborative approach is essential to strengthen maritime governance and ensure sustainable, equitable management of Indonesia’s marine resources.