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This study aims to analyze the major challenges in regional financial management that affect the quality of the implementation of regional autonomy in Indonesia. Regional financial management plays a crucial role in achieving fiscal independence and ensuring the effectiveness of local governance. This research employs a descriptive qualitative method using a literature review approach by examining various scholarly sources, legal regulations, policy reports, and relevant previous studies. The analysis reveals three recurring and interrelated issues: the high level of fiscal dependence of local governments on the central government, the limited capacity and competence of regional financial management personnel, and the persistence of budget misuse reflecting weak governance and oversight mechanisms. These challenges form structural barriers to the realization of fiscal self-reliance and accountable local governance. The study emphasizes that improving regional financial management cannot be carried out in a partial or fragmented manner but requires a comprehensive approach involving the enhancement of human resource capacity, reform of budgeting systems and mechanisms, and the strengthening of transparency and public accountability. Therefore, improving regional financial governance is a strategic step toward achieving effective, sustainable regional autonomy that is oriented toward public welfare.

This study focuses on analyzing the welfare index in the ASEAN region (covering six major countries) by comparing two perspectives: objective welfare (Human Development Index/HDI) and subjective welfare (World Happiness Index). Using a balanced panel dataset from 2015–2023, the research applies different econometric approaches for each model, namely the Random Effect Model (REM) for HDI analysis and the Common Effect Model (CEM) for happiness analysis. Empirical findings indicate a striking welfare paradox across the six sample countries. In the objective dimension (HDI), economic stability (GDP) and governance free from corruption (CPI) are proven to be the main positive and significant drivers, while government expenditure (GovExp) shows no meaningful impact, suggesting budget inefficiency. Conversely, in the subjective welfare model, the Easterlin Paradox emerges, as GDP and the corruption index have no significant effect on the happiness index. The happiness levels in these six countries tend to be more influenced by government expenditure. This study concludes that strong economic fundamentals and clean governance free from corruption are essential to building a high quality of human life, whereas citizens’ life satisfaction is more determined by the direct presence of the state through public spending.

Rapid adoption of cashless payments has reshaped everyday spending, especially among young consumers. While e-wallets deliver speed and convenience, constant exposure to discounts, cashbacks, and one-click checkouts may also foster more frequent discretionary purchases. This study examines the relationship between e-wallet usage intensity and consumptive lifestyle, focusing on how convenience and promotional stimuli relate to spending tendencies. Using a cross-sectional online survey of students and early-career workers, we collected self-reports on payment habits and consumption patterns with validated Likert-type instruments. Data were screened and analyzed with correlation and linear regression after basic assumption checks. The results indicate a positive and statistically meaningful association between e-wallet usage and consumptive lifestyle; respondents who transact more often via e-wallets tend to report stronger preferences for instant gratification, hedonic purchases, and impulse buying. Convenience features (e.g., stored cards, fast checkout) and promotional exposure (e.g., limited-time deals) emerged as salient correlates of the relationship. The findings add contextual evidence from Indonesia’s digital economy and suggest practical implications for users, platforms, and educators. Financial-wellbeing interventions such as digital budgeting tips, in-app nudges, spend limits, or post-purchase reflections may help align seamless payments with healthier consumption decisions. Future work can test causal mechanisms and evaluate design features that encourage prudent, goal-consistent spending without diminishing user experience.

Budget efficiency is an important issue in state financial management because it is directly related to government spending priorities and their impact on public service programs. Discussions about budget efficiency policies are widespread on social media platform X, generating diverse public responses, thus necessitating an automated approach to understand public opinion trends more quickly and objectively. This research aims to analyze the sentiment of Indonesian people toward budget efficiency policies and compare the performance of the Naïve Bayes and Support Vector Machine (SVM) algorithms in classifying sentiment. The research data used 10,909 Indonesian-language tweets sourced from a public dataset, which were then processed thru the preprocessing stages including cleaning, case folding, normalization, tokenization, stopword removal, and stemming. Sentiment labeling is performed automatically using the Indonesian Sentiment Lexicon (InSet) approach to categorize data into positive, negative, and neutral sentiments. Feature extraction was performed using Term Frequency–Inverse Document Frequency (TF-IDF), and then the data was divided into training and testing sets with an 80:20 ratio. Model performance evaluation was conducted using a confusion matrix and the metrics of accuracy, precision, recall, and F1-score. The research results show that sentiment distribution is dominated by negative sentiment at 56.78%, followed by positive sentiment at 37.40%, and neutral sentiment at 5.83%. In the classification stage, SVM performed best with an accuracy of 86%, while Naïve Bayes achieved an accuracy of 74%. These findings indicate that SVM is more optimal for sentiment classification on social media text data and can be utilized to more effectively support the analysis of public response to budget efficiency policies.

Managing Regional Public Service Agency (Badan Layanan Umum Daerah/BLUD) hospitals requires planning and budgeting processes that are accountable, measurable, and aligned with service performance. In practice, BLUD planning is still constrained by fragmented applications (hospital information system/SIMRS, finance, human resources, e-office, and procurement), duplicate data entry, approval delays, and limited monitoring of process compliance. This study aims to analyze requirements and design a web-based BLUD planning information system using an Enterprise Application Integration (EAI) approach through middleware to improve cross-system interoperability, data consistency, and the timeliness of executive reporting. The study adopts the Design Science Research (DSR) framework, comprising problem identification, definition of solution objectives, artifact design and development, demonstration, evaluation, and communication/report writing. The proposed system includes a unit-based budget proposal module and item management, a role-based approval workflow (RBAC) with SLA tracking, a budget ceiling (pagu) master to benchmark proposals, audit trails and report exports, and an executive dashboard integrating budget perspectives, service indicators (e.g., bed occupancy rate/BOR and patient visits), and process compliance. It also provides an integration design via middleware (ESB/message broker) supported by a canonical data model (CDM) and traceable logging (trace_id/correlation_id). Evaluation using black-box testing and API contract testing indicates that the main planning workflow operates as intended and the integration interfaces are consistently defined, providing a foundation for staged implementation and further performance evaluation.

This study discusses the role of the Kupang City Council in carrying out its supervisory function on gender-responsive maternal and child health policies, with a case study focus on Oebobo District. The background of this study stems from the high maternal and child mortality rates and the suboptimal implementation of Kupang City Regulation No. 7 of 2013. This study uses a qualitative approach with interview, observation, and documentation techniques, and involves informants from DPRD members, health workers, posyandu cadres, and community leaders. The results show that the DPRD, particularly through Commission IV, has carried out its supervisory function through regulatory support, budget allocation, program evaluation, and field visits. Some of the programs supervised include Free Nutritious Meals (MBG), strengthening Posyandu, and basic health services at Puskesmas. However, the effectiveness of supervision still faces various obstacles, including the lack of female representation in the DPRD, strong patriarchal culture, lack of socialization of local regulations, weak cross-sector coordination, and low community participation. The conclusion of this study confirms that the success of gender-responsive maternal and child health policies is greatly influenced by the capacity of the DPRD in oversight, political and budgetary support, and community involvement.

This study aims to analyze the impact of government expenditure development and government budgeting on the social assistance recipients affected by floods. The research approach uses a quantitative method with a total of 50 respondents selected through sampling techniques. Data processing was conducted using SPSS software with various statistical tests, including validity test, reliability test, multiple linear regression, t-test, and F-test. The results show that the development of government expenditure has a significant impact on the condition of the social assistance recipients. Additionally, government budgeting also has a significant impact on the effectiveness of social assistance distribution after the disaster. Simultaneously, both variables have a strong influence on the social assistance recipients, as reflected by the significant F-test value and the coefficient of determination (R Square) of 0.518. This means that 51.8% of the variation in the condition of social assistance recipients can be explained by the development of government expenditure and government budgeting. These findings highlight the importance of appropriate expenditure and budgeting policies to enhance the effectiveness of social assistance distribution, especially in disaster situations.

This Community Service Program (PkM) was carried out at PT Golden Visalux with the aim of enhancing the effectiveness of the company’s operational cost budget control. Findings from field observations and interviews revealed that the company did not yet have formal written guidelines such as a Standard Operating Procedure (SOP) and lacked a well-structured evaluation system for its budgeting process. As a result, discrepancies occurred between planned and actual expenditures, along with delays in monitoring operational costs. Through this internship project, an SOP and budget measurement standards were created and applied as reference tools for all relevant divisions involved in the budgeting cycle. The SOP implementation led to several improvements, including more accurate cost recording, better monitoring of budget variances, and increased efficiency in operational spending. In addition, the company now possesses an official document that can be utilized continuously for evaluating and refining its cost control practices. Overall, this PkM initiative offers meaningful contributions to strengthening budget management effectiveness and supporting improved financial performance at PT Golden Visalux.

This study aims to determine the role of the Tourism Office in promoting Letvuan Paradise Tourism Village and what obstacles are faced by the Tourism Office of Southeast Maluku Regency in carrying out promotions in Letvuan Paradise Tourism Village, Southeast Maluku Regency. This research method uses a qualitative descriptive method. Data collection techniques used observation, interviews, and literature studies. The results of the study indicate that the Southeast Maluku Regency Tourism Office plays a significant role in promoting the Letvuan Paradise Tourism Village through facilitation, mentoring, and collaboration with various parties. Promotion is carried out through official social media, annual events, and efforts to include Letvuan Paradise in the National Event Calendar (CEN). Promotion in the tourism sector is a means of communication to introduce a tourist destination and build a positive image, thereby increasing the number of visitors and providing economic benefits to the surrounding community. In addition to Hawang Cave, promotion also highlights local potential such as arabusta coffee, Japanese bunkers, and community culture. The Tourism Office also supports Pokdarwis and MSMEs through training and involvement in various activities. This encourages community and village government participation in tourism promotion. Obstacles faced include limited infrastructure, budget, and the use of digital technology. Overall, the Tourism Office plays a significant role in building the image of Letvuan Paradise, but sustainable development still requires infrastructure improvements, consistent promotion, and community independence.

Human resource development is the process of preparing individuals to take on higher or different responsibilities within an organization, including enhancing intellectual abilities to support efficient task performance. This study aims to determine the extent to which human resource development contributes to improved employee performance at the East Lombok Regency Health Office. The qualitative, descriptive approach involved eight informants, consisting of officials familiar with the implementation of human resource development and staff who had participated in the program. The results indicate that education and training conducted by the East Lombok Regency Health Office have supported improved employee performance, as evidenced by more structured task implementation, public health monitoring surveys, and a decrease in maternal and infant mortality rates. However, in terms of human resource management, there are still shortcomings, with an average of 28 health workers per health facility, both civil servants and non-civil servants, reflecting an imbalance in workforce needs. Furthermore, the implementation of human resource development is supported by leadership commitment, inter-agency collaboration, and budget support from the provincial and central governments. However, it is hampered by limited qualified personnel, frequent policy changes, and the impact of natural disasters.

This research originated from a concern about the existence of villages that are factually underdeveloped, but aren't recognized as 3T (Terdepan, Tertinggal, dan Terdepan) regions in the national regulatory framework. This research was conducted in Kabupaten Banyumas, which consists of 301 villages, with several villages indicated to be underdeveloped. Through the analysis of secondary data from BPS, Dinsospermades, and Bappedalitbang Banyumas, this study took 6 sample villages to analyze in order to understand the pattern of underdevelopment that is not covered by the formal 3T status. The purpose of this study is to highlight the reality of de facto remote areas that aren’t administratively recognized as 3T areas, and therefore don't have access to special funding schemes, and to examine the potential for replication of 3T area policies that can be adapted in Kabupaten Banyumas, with adjustments to local characteristics. Using a qualitative approach based on in-depth interviews with village government officials, this research mapped the needs, barriers, and opportunities for more contextualized policy interventions. This research recommends the development of a planning and budgeting model based on local needs and a social justice approach in the distribution of development resources. Thus, Banyumas can become an alternative policy laboratory to address development inequality outside the formal framework of the 3T regions.  

Minang Rua Beach in South Lampung possesses significant tourism potential that has not been optimally utilized, primarily due to the lack of creative promotional events and limited community skills in event management. This community service aimed to enhance the capacity of the local Tourism Awareness Group (Pokdarwis) and youth in designing, managing, and promoting tourism events effectively. The method employed was a participatory training approach that included lectures, discussions, and hands-on practice covering creative event design, logistics management, budgeting (RAB), and digital promotion strategies. The training activities were met with high enthusiasm and active participation from the community members. The participants gained new, practical knowledge and skills in event planning and promotion, as demonstrated by their active engagement during interactive sessions and simulations. The improved capacity of the local community is expected to foster the independent and sustainable organization of creative events, thereby enhancing the destination's attractiveness and increasing tourist visits. Event Training, Tourism Promotion, Community Empowerment, Tourism Village, Minang Rua Beach.

The phenomenonoccurring in various universities shows an increase in cases of academic fraud, such as cheating, plagiarism, research data manipulation, and misuse of technology in the learning process. This behavior not only undermines academic integrity, but also has the potential tocreate a mindset of cheating that carries over into the workplace. Integrityis a fundamental value that forms the moral foundation of every aspect oflife, both in education and in the workplace. In the context of higher education, students are expected not only to excel academically,but also to possess honesty, responsibility, and strong professional ethics.Accountants are future professionals who will be directly involved inthe management and financial reporting of organizations. This profession demandsa very high level of honesty and integrity, because the accuracy andreliability of financial reports form the basis for business and public decision-making. However, in practice, there are many cases of accounting fraud, such as budget mark-ups, financial statement manipulation, creative accounting, and data misstatement, which occur due to weak values of integrity and moral responsibilityamong individuals. If dishonest behavior has already been established during college—for example, in the form of cheating, manipulating assignment data, or falsifying lab reports—then the risk of bringing similar habits into the workplace will be even higher. Integrity is a core competency (core comp) that determines a person's quality as an organizational asset

This study aims to analyze the Critical Success Factors (CSF) in implementing the Village Information System (SID) in Muaro Pijoan Village, as part of the broader e-government initiative at the village level. The research employs a descriptive qualitative approach, utilizing interviews, observations, and documentation as data collection methods. The results of the study indicate that the implementation of SID has not been fully optimized due to several key challenges, including limited human resources, inadequate technological infrastructure, insufficient funding, and low community participation. Among these, the most influential factors for the success of SID are the capacity of human resources and the level of support from the local government. The study highlights the importance of improving government policies, enhancing the skills and competencies of human resources, and ensuring that specific budgets are allocated to sustain SID management. Furthermore, the findings suggest that improving the involvement of the community in the SID process is crucial for fostering transparency, accountability, and better governance at the village level. This research provides valuable insights into the necessary steps to improve the implementation of SID and contributes to the understanding of e-government success factors in rural areas.

This study aims to analyze interactive content strategies, value perceptions, and consumer engagement at PT. Indo Bismar Surabaya. The background of this study is based on the increasingly dominant trend of short video-based marketing on social media, yet Indo Bismar's consumer engagement levels remain limited. The research method uses a qualitative approach with a case study design. Data was collected through semi-structured interviews with digital marketing staff, interns, and consumers, and reinforced by observing content on the company's official Instagram account. The analysis was conducted using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that Indo Bismar's content strategy is dominated by entertainment content oriented towards visibility, while product information only receives a small portion. The creativity of the internship team strengthens content implementation, but limited human resources and budget hinder consistency. Consumers rate content value higher when information, entertainment, and interactivity are present simultaneously, which ultimately increases engagement. This study confirms that the success of digital marketing depends not only on content creativity, but also on the organization's ability to strategically manage internal resources.

Financial management and administration have an important role in maintaining the sustainability and quality of educational institutions. Effective financial management is one of the indicators of good institutional governance and has a direct effect on the quality of educational services. This study aims to analyze the implementation of financial management and administration in MTs Muhammadiyah 3 Al-Furqon Banjarmasin. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, direct observations, and documentation studies. The results of the study show that the financial management of madrasah has been carried out systematically and transparently with a clear division of duties between the head of the madrasah, the treasurer, and the school committee. The use of the Madrasah Activity Plan and Budget (RKAM) digital application has been proven to increase efficiency, accuracy, and administrative order in financial reporting. However, there are still several obstacles, such as delays in the disbursement of School Operational Assistance (BOS) funds and limited internet networks. Good cooperation between madrassas and foundations also plays a role in maintaining the sustainability of educational programs. Overall, the madrasah financial system reflects the principles of transparency, accountability, and professionalism in the management of education finances.

This qualitative literature review examines the dysfunctional costs that emerge within Management Control Systems (MCS), a critical organizational mechanism designed to align employee behavior with strategic objectives. Although prior studies have extensively explored the benefits of control systems, discussions on the unintended and often hidden costs remain fragmented. This article aims to synthesize theoretical insights and conceptual debates surrounding four major categories of dysfunctional costs: behavioral displacement, game-playing, operating delays, and negative attitudes. Using a traditional literature review approach, the study integrates foundational theories including agency theory, behavioral control theory, and goal-setting theory with contemporary conceptual findings to identify key behavioral mechanisms that trigger dysfunctional outcomes. The review reveals that overly rigid controls, inappropriate performance targets, and misaligned incentives frequently prompt short-termism, budget slack, manipulation, bureaucratic delays, and psychological strain among employees. These dysfunctional costs can surpass direct control costs and reduce organizational adaptability and long-term performance. The study highlights the need for context-sensitive control design, balanced use of results and action controls, and enhanced attention to behavioral responses when implementing MCS. The implications underscore that effective control is achieved not through tighter rules alone but through thoughtful alignment between control mechanisms, human behavior, and organizational context.

This study examines the implementation of social rehabilitation program policies for people with physical disabilities at the Technical Implementation Unit (UPT) Social Rehabilitation Bina Laras Pasuruan under the East Java Provincial Social Service. Using George C. Edwards III's policy implementation model, this research analyses four key variables: communication, resources, disposition, and bureaucratic structure. This qualitative descriptive study employed interviews, observation, and documentation as data collection techniques. The findings reveal that the implementation has been running reasonably well, with clear communication channels established between program implementers and beneficiaries. However, several challenges persist, including limited human resources, particularly professional social workers and medical rehabilitation specialists, as well as budget constraints affecting service quality. The disposition of implementers shows a positive attitude toward policy goals, though the bureaucratic structure requires improvement in coordination mechanisms. The study concludes that while the social rehabilitation program has improved the quality of life for persons with disabilities, optimising policy implementation requires addressing resource limitations, strengthening inter-agency coordination, and enhancing community participation in rehabilitation efforts

The livestock sector in Gowa Regency, South Sulawesi, has great potential but is often threatened by outbreaks of Foot and Mouth Disease (FMD), which cause significant economic losses. This study aims to evaluate the FMD control policies implemented by the Gowa Regency Government based on William Dunn's six policy evaluation criteria: effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The study used a qualitative approach with primary data collected through in-depth interviews with key informants from the Livestock and Animal Health Division of the Gowa Regency Livestock and Plantation Service and supporting data from various literature. The findings show that the FMD control policy is effective in achieving zero cases, but efficiency is hampered by limited medical personnel (only two veterinarians) and operational budget dependence entirely on the Central Government. Vaccine adequacy is a pull sistem (demand-driven) and compensation distribution is carried out fairly. Community responsiveness increased after severe losses, and policy accuracy was considered most optimal in the implementation of biosecurity and sanitation while promoting vaccination. As a recommendation, the Gowa Government needs to recruit contract workers in the field of animal health, allocate funds for the procurement of operational vehicles and equipment to support laboratory facilities, and issue a Regent Regulation that strictly regulates the implementation of biosecurity and livestock housing patterns in high-risk areas.

This study evaluates the impact of TATO, ROA, DER, stock returns, and firm size on company value (PBV) for 28 infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The background to this research is the crucial role of the infrastructure sector amid government budget dynamics that affect corporate performance and investor perception. The results show that ROA, DER, and stock returns have a significant positive effect on company value. This indicates that high profitability, optimal debt management, and good stock returns send positive signals to the market. Conversely, TATO was found to have a significant negative effect, reflecting that inefficiencies in asset management can reduce investor confidence. Meanwhile, firm size had no significant impact on company value. This study recommends that investors use ROA, DER, and stock return as key indicators in decision-making. At the same time, companies are advised to optimise profitability and debt management to enhance their value in the eyes of investors.