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Culinary MSMEs serve as a vital economic pillar; however, they often encounter significant internal management obstacles and low digital competitiveness. Sabila Snack & Bakery faces complex challenges, including unstructured production schedules, limited digital marketing literacy, inconsistent visual branding, and financial record-keeping that remains intertwined with personal funds. This community service initiative aims to provide applicable solutions by strengthening internal management and digital marketing strategies to enhance operational efficiency and business competitiveness. The methodology employed is Participatory Action Research (PAR), encompassing stages of observation, interviews, technical assistance, and evaluation. The results indicate a significant transformation in business governance. The implementation of daily production schedules has successfully improved workflow regularity and operational efficiency. Furthermore, branding reinforcement through the establishment of a permanent logo, the creation of systematic product catalogs, and the optimization of social media platforms such as WhatsApp Business, Instagram, and TikTok has effectively increased business visibility and professionalism in the digital sphere. Additionally, the application of a simple bookkeeping system has fostered administrative discipline and a clear separation between personal finances and business capital. Overall, this intervention has successfully transitioned the business from traditional management patterns toward a more structured, professional, and sustainable management model ready to compete in a broader market.

This article examines how meritocracy is institutionalized within the public administration systems of Indonesia and Singapore and how it affects public service quality. Using a descriptive–comparative library research design, the analysis focuses on four dimensions: bureaucratic structure, governing system and political influence, administrative reform and merit mechanisms, and implications for service delivery. The findings indicate that Indonesia’s bureaucracy remains highly hierarchical and decentralized, creating uneven institutional capacity and allowing electoral–political dynamics to influence appointments and rotations, which weakens consistent merit implementation. In contrast, Singapore operates a streamlined and centrally coordinated bureaucracy supported by high political stability, rigorous competency-based recruitment and promotion, transparent performance management, and competitive remuneration, enabling merit principles to be applied more consistently. These differences translate into more uniform and efficient public services in Singapore, while Indonesia continues to experience variability across regions and sectors. Strengthening merit enforcement, oversight, and professional culture is therefore crucial to improve the effectiveness and equity of public services in Indonesia.

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.

Micro, small, and medium enterprises (MSMEs) are required to establish well-organized bookkeeping and administrative systems to enhance competitiveness and readiness for international expansion. However, Iluh Craft MSME continues to face challenges related to unstructured financial record-keeping and traditional administrative practices, which hinder effective financial monitoring and the preparation of business documentation. This community service activity aims to implement an efficient bookkeeping and administrative system to improve recording accuracy, operational efficiency, and the readiness of Iluh Craft MSME to expand into international markets. The implementation employed a descriptive participatory approach involving interviews, observations, and documentation, followed by system design, phased implementation, mentoring, and joint evaluation with the partner. The results demonstrate a significant improvement in the accuracy of financial records, a reduction in transaction recording errors to below 5%, administrative time efficiency gains of approximately 25–30%, and improved document organization with faster data retrieval. In addition, more than 90% of staff members were able to operate the system independently. Overall, the implementation of an efficient bookkeeping and administrative system proved effective in supporting more professional business management and enhancing the readiness of Iluh Craft MSME for international market expansion.

Although JKN aims to provide equitable and quality health services, fraudulent practices, such as phantom billing and diagnosis manipulation, continue to grow, harming BPJS Kesehatan and participants. This study aims to examine the effectiveness of legal sanctions against JKN claim fraud in FKRTL and identify gaps in their implementation. Although regulations are in place, law enforcement remains weak, with administrative sanctions failing to provide sufficient deterrence. The gap in this research lies in the lack of application of criminal sanctions in fraud cases, especially in existing regulations. The novelty of this research is its comparative approach between current administrative sanctions and the potential application of criminal sanctions in the context of healthcare fraud. The research method uses a normative-descriptive approach, analyzing regulations and fraud audit results, and identifying gaps in the implementation of legal sanctions. The results of the study indicate that strengthening criminal sanctions and integrating technology in claim monitoring can increase the effectiveness of fraud prevention. These findings are expected to strengthen regulations and improve the integrity of the JKN system, as well as provide policy recommendations for more effective law enforcement.

In Islamic law, marriage registration is very significant for both legal and religious reasons. It is a crucial part of making sure that both the administrative duties of marriage and the safety of the family are protected. In Islamic law, marriage is not just a social contract but also a religious duty that necessitates adequate documentation to safeguard the rights of both parties involved. This paper seeks to investigate the notion of marriage registration through the lens of Islamic law, analyzing its function in protecting familial rights, providing legal safeguards, and performing administrative responsibilities. The study methodology utilized is a qualitative approach, incorporating a literature review and document analysis of Islamic legal texts and pertinent current legal systems. The results show that registering a marriage in Islamic law is important not just for making the marriage official, but also for getting legal recognition, avoiding conflicts, and making sure that family members, especially women and children, are safe under the law. The registration process also makes it clear what the marriage's legal status is and what it means for things like inheritance, custody, and other family issues. In conclusion, marriage registration is an important part of Islamic law that upholds justice, protects the family, and makes sure that the marriage is legally protected and accountable.

Unequal access to population administration services remains a persistent governance challenge in archipelagic and geographically constrained areas, where spatial dispersion, limited connectivity, and high mobility costs systematically hinder citizens’ ability to obtain legal identity documents. In island regions, weak sea transportation networks, weather-dependent travel, and long distances to administrative centers reduce the feasibility of conventional, office-based service delivery, producing administrative exclusion that undermines equal citizenship. These barriers also intersect with socio-administrative realities, including the prevalence of unregistered marriages (nikah sirri), which constrains civil registration processes and delays the formal recognition of marital status and household composition within population administration systems. Against this backdrop, this review article aims to synthesize reputable scholarly literature on pelayanan jemput bola (mobile/outreach public services) as a policy strategy to advance service inclusivity and administrative justice in population administration, particularly for geographically marginalized communities. Methodologically, the article employs a thematic–conceptual literature review, systematically identifying and analyzing peer-reviewed journal articles and conference proceedings published primarily within the last five to ten years across recognized academic databases. The synthesis identifies key rationales and conceptualizations of outreach services, maps major implementation models (mobile units, community-based outreach, integrated one-stop outreach, and hybrid outreach–digital arrangements), and consolidates recurrent success factors, including local state capacity, inter-actor coordination, frontline discretion, and policy support. It also highlights persistent challenges such as logistical uncertainty, resource constraints, uneven digital readiness, and governance fragmentation across island territories. The article concludes that mobile/outreach population administration services can substantially improve equitable access to legal identity and strengthen civil rights realization in archipelagic contexts, but only when embedded in capacity-building and geography-sensitive governance arrangements. By integrating fragmented strands of scholarship, the review offers a conceptually grounded framework and policy-relevant implications for designing sustainable and just population administration reforms in island regions.

The digital transformation of public service delivery has become a central agenda in contemporary public administration, positioning local governments as critical actors in translating national digital strategies into tangible, citizen-facing outcomes. Despite rapid diffusion of digital platforms and e-government initiatives, substantial variation persists in the performance, inclusiveness, and sustainability of digital public services across local contexts. This variation points to persistent challenges related to administrative capacity constraints within local governments and uneven levels of citizen readiness to access and use digital services. Addressing these challenges, this article presents a comprehensive literature review that aims to (1) map the conceptual evolution of digital public service delivery in local governments, (2) synthesize empirical findings on the roles of administrative capacity and citizen readiness, and (3) identify key theoretical and empirical gaps in the existing scholarship. Methodologically, the study adopts a systematic literature review approach, drawing on peer-reviewed journal articles published in the last five years and indexed in major academic databases, including Scopus, Web of Science, DOAJ, and Google Scholar. The selected literature is analyzed using thematic synthesis, guided by an integrated theoretical framework combining Digital Government Theory and Digital Era Governance as overarching transformation lenses, Administrative Capacity and Capacity Building Theory and Competency-Based Human Resource Management to explain organizational and human resource determinants, Digital Divide Theory and the Technology Acceptance Model to capture citizen-side readiness and adoption dynamics, and Policy Implementation Theory to account for institutional and regulatory mediation. The synthesis reveals several dominant patterns: digital service performance is strongly conditioned by leadership, coordination, information capacity, and workforce competencies; citizen uptake is shaped not only by access and skills but also by perceived usefulness, ease of use, and trust; and policy design and implementation processes mediate the interaction between supply-side capacity and demand-side readiness. Importantly, the review shows that these factors are mutually constitutive rather than independent, challenging linear and technology-centric models of digital transformation. The article concludes by advancing an integrative conceptual understanding of local digital public service delivery and by outlining theoretical implications for digital public administration research as well as practical policy recommendations for designing inclusive, capacity-sensitive, and sustainable digital public services at the local level.

The governance of village funds represents a critical dimension of decentralized public financial management, particularly in remote and capacity-constrained regions where oversight mechanisms face structural limitations. This literature review examines the role of Risk-Based Internal Audit (RBIA) as a strategic instrument for strengthening the supervision of village fund management through risk mapping, early warning mechanisms, and fraud prevention. Adopting a state-of-the-art literature review design, the study synthesizes peer-reviewed journal articles, conference proceedings, and authoritative institutional reports published primarily within the last five years. The review integrates the analytical lenses of RBIA as articulated in the International Professional Practices Framework, Enterprise Risk Management (ERM) based on ISO 31000 and COSO ERM, the COSO Internal Control–Integrated Framework, and the Fraud Triangle and Fraud Diamond theories. Thematic synthesis reveals that effective village fund oversight depends on the systematic identification and prioritization of risk, the alignment of audit planning with high-risk areas, and the integration of internal control and risk management processes into audit assurance. Furthermore, the literature highlights the growing relevance of early warning systems and audit analytics in enabling proactive detection of emerging risks and potential fraud, although their implementation in remote areas remains constrained by limited data quality, digital infrastructure, and administrative capacity. This review contributes theoretically by consolidating fragmented strands of audit, risk management, and fraud literature into an integrated conceptual framework tailored to village fund governance. Practically, it offers evidence-based insights for auditors, policymakers, and local governments seeking to enhance accountability and risk-responsive oversight in decentralized and remote public finance settings.

Civil servant pension administration is a vital yet insufficiently studied public service function within decentralized governance systems, particularly in remote and peripheral local governments where administrative capacity and service accessibility are limited. Although pension policies are nationally standardized, their local-level implementation often reveals disparities in institutional resources, human capital, coordination mechanisms, and infrastructure, leading to uneven service quality and increased administrative burdens for retirees. This literature review aims to synthesize and critically examine scholarly discussions on civil servant pension administration from the perspectives of public service delivery, administrative capacity, and Public Human Resource Management (Public HRM), with a focus on remote and peripheral governance contexts. Employing a narrative–systematic literature review approach, the study analyzes peer-reviewed international journal articles using thematic analysis and conceptual synthesis. The review identifies four dominant themes: the procedural and coordination-intensive nature of pension administration; persistent administrative capacity constraints involving human resources, institutions, and systems; the exacerbating effects of geographic isolation and spatial inequality on service delivery; and the strategic yet underrecognized role of pension administration within public sector HRM and lifecycle governance. The findings suggest that pension administration challenges in remote regions reflect structural capacity mismatches inherent in decentralized systems rather than isolated implementation failures. This review contributes theoretically by integrating public service theory, administrative capacity, and Public HRM within a peripheral governance framework, and practically by emphasizing the need for context-sensitive, capacity-oriented pension service reforms to promote service equity, accountability, and organizational legitimacy in local governments.

Digital transformation in judicial institutions is aimed at improving transparency, efficiency, and legal certainty for the public. One of the main instruments in the digitization of the judiciary in Indonesia is the Case Tracking Information System (Sistem Informasi Penelusuran Perkara/SIPP), which functions as a means of case administration as well as a medium for public information disclosure. Although SIPP is considered to be running well from an administrative perspective, its effectiveness from the point of view of service users, particularly in providing information on court schedules, still shows limitations in its practical use. This study aims to analyze the effectiveness of SIPP in providing information and certainty regarding court schedules for service users at the Surabaya Class IA Special District Court. This study uses a qualitative approach with a descriptive research type. Data was obtained through in-depth interviews with service users and court officials, observation, and review of documents and system data. The analysis was conducted using the Socio-digital effectiveness framework, which focuses on three dimensions, namely user experience, citizen engagement, and public value, to examine the relationship between digital systems, user experience, and the social meaning of public judicial services. The analysis shows that the SIPP has been quite effective in providing access to court schedule information at the administrative level. This effectiveness is reflected in the openness of information access, which can be used by the public without special authentication. However, at the level of practical use, there are still limitations in terms of timeliness and consistency of information updates when there are delays or changes to the court schedule. This affects the user experience in planning attendance and shapes perceptions of the reliability of the digital information provided by the court.

Article 170 paragraph (1) of Law Number 1 of 2022 concerning HKPD emphasizes the synchronization of fiscal planning and policy for integrated national development. However, in the APBA (Aceh Provincial Budget) planning, discrepancies persist between the Aceh Government’s documents and the central fiscal policy direction, leading to synchronization that remains administrative rather than substantive. This issue is further complicated by Aceh's special status under Law No. 11 of 2006, which results in differences in macro indicators, program structure, and a lack of substantive participation from Aceh, creating epistemological inequality and structural injustice in central-regional financial relations. The research aims to understand why APBA management planning is not fully synchronized with government policy and to explore the ideal procedure for achieving synchronization, considering Aceh’s unique autonomy. This study is a normative juridical analysis using a legislative, conceptual, historical, and futuristic approach, with the application of authority theory, policy suitability theory, asymmetric decentralization theory, and good governance principles. The findings reveal that the lack of synchronization is caused by procedural issues, such as the absence of integration between RKPD (Regional Government Work Plan) and RKP (National Government Work Plan) schedules, the lack of a mechanism for reducing KEM-PPKF indicators, unclear fiscal support evaluation, and absence of guidelines and sanctions. Additionally, there are substantial issues like the incompatibility of Aceh's macro indicators with national targets. To achieve ideal synchronization, normative legality, equal central and regional authority, and integrated planning systems are needed.

The rapid development of information technology has provided significant opportunities to improve the efficiency of academic administration in schools. One of the common problems faced by educational institutions is the manual process of subject scheduling, which is time-consuming and prone to schedule conflicts among teachers, classes, and learning time. This problem is also experienced by SMPK Flos Carmeli, where the preparation of subject schedules has not yet been supported by an integrated computerized system. This study aims to design and develop a web-based subject scheduling application at SMPK Flos Carmeli using the Model–View–Controller (MVC) architecture. The research method employed is Research and Development (R&D) with the Waterfall software development model, which includes the stages of requirements analysis, system design, and application implementation. Data were collected through interviews, observations, and literature review to obtain system requirements that align with the school’s conditions. The application was developed using native PHP with the implementation of the MVC pattern to produce a structured, maintainable, and flexible system. The results show that the developed application is able to support the subject scheduling process in a faster, more accurate, and well-organized manner. The system provides features for managing teacher data, class data, time slots, schedule arrangement, and schedule printing, thereby minimizing schedule conflicts and improving the efficiency of school administrative work. Therefore, this subject scheduling application is expected to support the digitalization of academic administration and enhance the effectiveness of the teaching and learning process at SMPK Flos Carmeli.

Digital transformation in public services represents a strategic shift in integrating information technology into governmental administrative systems to enhance service efficiency, transparency, and accountability. One prominent innovation in this effort is the adoption of electronic land certificates initiated by the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) as part of land service modernization. This policy is formally regulated under Ministerial Regulation No. 3 of 2023 concerning electronic documents in land registration. This study employs a descriptive qualitative approach to examine the implementation process, identify enabling and constraining factors, and assess the impact of electronic land certificates on the quality of land services. Data were obtained through interviews, field observations, and document analysis at the Tulungagung Regency Land Office and analyzed using the interactive model proposed by Miles and Huberman. The findings indicate that electronic land certificates contribute significantly to improving service efficiency, administrative speed, and data security. Nonetheless, several challenges persist, including inadequate network infrastructure in rural areas, limited public digital literacy, and insufficient information technology personnel. Despite these constraints, the initiative has been positively received and reflects the local government’s commitment to advancing digital governance and good governance principles. The effectiveness of this transformation largely depends on institutional readiness, technological support, and community engagement.

The management of village development program archives plays a vital role in supporting effective, transparent, and accountable village governance. However, in many villages, including Kalembu KanaiKa Village in Wewewa Barat District, archive management is still conducted conventionally without the support of a structured information system. This condition creates several challenges, such as difficulties in accessing data, low administrative efficiency, and weak documentation and accountability of village development activities. Therefore, this study aims to examine the development of an information system for managing village development program archives based on local conditions and needs. The research seeks to identify the actual condition of archive management, analyze constraints faced by village officials, and formulate directions for developing an appropriate archive management information system in Kalembu KanaiKa Village. This study employed a qualitative method with a case study approach. Data were collected through in-depth interviews, observations, and document analysis involving village officials responsible for archive management and development program implementation. The results reveal that archive management has not been optimal due to limited human resources, inadequate facilities, and minimal use of information technology. Despite these limitations, village officials show readiness and willingness to adopt a simple and user-friendly archive management information system tailored to the village’s social and institutional capacity. These findings indicate that the development of archive information systems requires not only technical solutions but also attention to social, institutional, and capacity-building aspects.

Digital transformation in the public sector has encouraged the adoption of Artificial Intelligence (AI) as a strategic instrument to enhance the effectiveness and quality of public service delivery. In Indonesia, the implementation of AI within the public administrative system remains at an early stage and faces various structural, regulatory, and ethical challenges. This study aims to analyze the opportunities, challenges, and ethical implications of AI implementation in Indonesia’s public administration. The research employs a qualitative approach through literature review and policy analysis of governmental digital transformation regulations. The findings indicate that AI holds significant potential to improve bureaucratic efficiency, service transparency, and data-driven decision-making processes. However, regulatory gaps, limited digital literacy among public officials, the risk of algorithmic bias, and data protection concerns constitute major obstacles to its effective implementation. The novelty of this study lies in integrating public administration management analysis with a public service ethics framework grounded in good governance principles within the context of AI implementation in Indonesia. This study recommends strengthening regulatory frameworks for AI in the public sector, enhancing human resource capacity, and developing ethical guidelines for AI utilization to ensure that public services remain accountable, equitable, and oriented toward the public interest.

This research aims to design and build a client service website and pre-registration of cases at the KOFIPINDO Law Office as a solution to administrative problems that are still carried out manually. The system is developed using the waterfall method through the stages of needs analysis, system design, coding, testing, and maintenance. The website that was built provides features for account registration, filling in case data, uploading supporting documents, and verification by the admin so that the file is ready to be submitted to the e-Court system. In addition, the system is equipped with a case status monitoring dashboard, automatic notifications to clients, and submission history that can be accessed at any time. The results of the study show that this platform is able to improve service efficiency, minimize administrative errors, and speed up the pre-registration process of cases. The implementation of this system also helps to increase the transparency of communication between law firms and clients. Furthermore, the use of this website has the potential to reduce the administrative workload of staff, optimize the management of case data, and improve the accuracy of legal documentation. The system is also designed with the client's data security and privacy aspects in mind in accordance with the principles of digital information protection. Thus, this system can be an effective, structured, and integrated digital means to support the modernization of legal services at KOFIPINDO, improve service professionalism, and strengthen the competitiveness of law offices in the digital ecosystem.

The use of information technology is a crucial element in improving the effectiveness of village government administration. One implementation of e-government at the village level is the use of the Village Apparatus Information System (Sipede) as a medium for managing village apparatus data. This study aims to analyze the effectiveness of Sipede's implementation in supporting village apparatus data management in Candi District. The study used a descriptive qualitative approach with data collection techniques through in-depth interviews, observations, and system document reviews. Data analysis was conducted using the Agile Response in E-Governance framework, which includes nine effectiveness indicators: Ease of Use, Usefulness, System Quality, Technology Mindfulness, Software Reliability, Communication Transparency, Trust, Collaboration Efficiency, and Traceability. The results show that Sipede is quite effective in improving data accuracy, information integration, and coordination between government agencies. This effectiveness is evident in the ease of use of the system, the clarity of the workflow, and the level of apparatus trust in the data generated. However, the use of Sipede still faces obstacles in the form of limited system access and suboptimal usage practices. Therefore, efforts are needed to develop systems and increase user capacity to support more accountable and sustainable village apparatus administrative governance.

The research approach used in this study is qualitative descriptive, aiming to provide a clear and systematic description of the existing conditions related to village financial management. This research was conducted in Serba Jadi Village, Sunggal Subdistrict, Deli Serdang Regency, as a case study to understand the implementation of financial management at the village level. The type of data used in this study is secondary data obtained from official village documents, reports, and other relevant administrative records. Data collection techniques include observation and documentation, which were carried out to ensure the accuracy and completeness of the information analyzed. The data analysis technique employed is descriptive research, which functions as a systematic method of thinking or review to describe, interpret, and present conditions that occurred during the research period. The analysis focuses on assessing financial performance using efficiency and effectiveness indicators. The results of the study indicate that the Efficiency Ratio shows the financial management of Serba Jadi Village falls into the category of inefficient, reflecting the imbalance between costs incurred and outputs achieved. Meanwhile, the Effectiveness Ratio demonstrates that the financial management of Serba Jadi Village is categorized as effective, indicating that revenue targets and planned objectives were generally achieved despite efficiency limitations.