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

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

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

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

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

The digital transformation of public administration represents a critical pathway toward modernizing governance, enhancing service delivery, and improving transparency in Indonesian government agencies. This study examines the current state of digital transformation initiatives across various levels of government in Indonesia, identifying key challenges and opportunities in implementing digital technologies within bureaucratic structures. Through a convergent parallel mixed-methods design combining surveys of 245 government officials from 32 agencies and in-depth interviews with 28 digital transformation leaders, this research reveals that while Indonesian government agencies have made significant progress, substantial barriers remain including limited digital infrastructure in remote regions, resistance to organizational change, insufficient digital literacy among civil servants, and inadequate legal frameworks. The overall mean maturity score was 2.87 (SD = 0.74), placing the average agency in the 'developing' category, with only 6% reaching the 'optimizing' level. The study identifies critical success factors: strong leadership commitment (β = 0.38, p < 0.001), citizen-centric design, comprehensive change management, and effective public-private partnerships. Findings indicate that successful digital transformation requires not merely technological adoption but fundamental organizational restructuring and cultural shifts toward data-driven decision-making and collaborative governance. Policy recommendations address digital infrastructure investment, human capital development, governance reform, and shared platform utilization. This research contributes to theoretical understanding of digital government in developing nations and provides practical guidance for policymakers navigating the complexities of public sector digitalization.

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

The development of financial technology (fintech lending) in Indonesia has significantly facilitated public access to financing; however, it has also generated various legal issues, particularly concerning the protection of creditors. This study aims to analyze the forms of legal protection available to creditors in loan agreements based on fintech lending from the perspectives of civil law and commercial law in Indonesia. The research employs a normative legal method, utilizing both statutory and conceptual approaches. The findings indicate that legal protection for creditors in fintech lending still faces numerous challenges, particularly regarding the validity of electronic agreements, the risk of default, and the weakness of guarantee mechanisms. Existing regulations, such as the Financial Services Authority Regulation (POJK) concerning information technology-based lending services, have not yet provided optimal legal certainty. Furthermore, the principles of prudence and transparency have not been fully implemented by fintech providers. Therefore, strengthening regulatory frameworks and harmonizing civil law and commercial law are essential to ensure more comprehensive legal protection for creditors. This study is expected to contribute to the development of business law in Indonesia, particularly in responding to the dynamics of the digital economy.

This study aims to analyze the implementation of e-government in improving the quality of public services at the Population and Civil Registration Office of Gresik Regency. The study uses a qualitative descriptive approach, with data collection techniques including observation, interviews, and documentation. The analysis focuses on the stages of e-government implementation, covering the dimensions of presence, interaction, and transaction in population administration services. The results indicate that the implementation of e-government at the Population and Civil Registration Office of Gresik Regency has been carried out through the provision of digital information media, such as an official website and online-based population administration service applications. In the presence dimension, the local government provides various information related to population administration services, including requirements, procedures, service times, and the types of services available to the public. In the interaction dimension, the digital service system allows the public to communicate with the service office by submitting questions, complaints, or requests for information online. Meanwhile, in the transaction dimension, the public can submit requests for population documents, such as Family Cards, birth certificates, and other documents, through the digital service system. The implementation of e-government has positively impacted the efficiency, transparency, and ease of access to population administration services for the public. Therefore, the utilization of information technology in public services can serve as an important strategy for improving the quality of population administration services in local government.

The election of regional heads is a form of democratic implementation that requires the active participation of the community as voters. However, in its implementation, various obstacles are still found such as low voter participation, limited access to information, and lack of efficiency in the conventional voting process. This research aims to develop an online-based regional head election information system as a solution to increase voter participation through the use of digital technology. The research method used is Research and Development (R&D) with a Waterfall system development model which includes the stages of needs analysis, system design, implementation, testing, and evaluation. The developed system provides features of voter registration, candidate information, online voting process, and real-time recapitulation of vote results. The system test is carried out using the Black Box Testing method and shows that all system functions are running according to the user's needs. The results of this study show that the implementation of an online-based election information system can provide easy access, increase transparency, and encourage community involvement, especially young voters, in the process of electing regional heads. Thus, this system has the potential to become a digital innovation that supports improving the quality of local democracy.

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

Information technology advancements have sparked a digital revolution in village government operations, especially in tracking and assessing village officials' performance. Performance evaluation is still done by hand in many village government organizations, which frequently causes reporting delays, ineffective data processing, and a lack of transparency in the evaluation process. In order to facilitate a more efficient and organized monitoring and performance evaluation process, an information system therefore required. In order to support the management village apparatus data, performance assessment procedures, and integrated reporting, this study intends design and develop a web-based monitoring system for assessing the performance village officials. To represent the system processes in an organized way, the system design is modeled using the Unified Modeling Language (UML), which includes use case diagrams, activity diagrams, and sequence diagrams. To make sure that every system function performs in accordance with user requirements, system testing is carried out using the Black Box Testing method. The findings demonstrate the system's ability handle village apparatus data, carry out automated performance evaluation procedures, compute final scores using assessment indicators, and produce precise performance reports. It is anticipated that the system's implementation will enhance the village officials' performance monitoring procedure's efficacy, efficiency, transparency, and structure.

This study aims to design and develop a waste complaint information system at the Environmental Agency of West Sumba Regency to improve the effectiveness of public services. The current problem lies in the manual complaint process, which leads to delays in handling reports, poor data documentation, and limited service transparency. This research employs a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation studies. The system development adopts the Waterfall method, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is modeled using Unified Modeling Language (UML), including use case diagrams, activity diagrams, and sequence diagrams to provide a structured representation of the system. This approach is considered effective as it ensures a systematic and well-organized development process. The results indicate that the developed system facilitates the public in submitting complaints online and assists the agency in managing complaint data in an integrated manner. Furthermore, the system enhances response time, transparency, and service efficiency. Therefore, this waste complaint information system can serve as a technological solution to improve the quality of public services.

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

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

Public service quality serves as a crucial metric for assessing how well the government meets the needs and expectations of the community. Within public administration, the effectiveness of public services indicates the government's capability to deliver governance that is open, responsible, and focused on the citizens. In Indonesia, one tool for gauging public service effectiveness is the Community Satisfaction Index (Indeks Kepuasan Masyarakat/IKM). This research seeks to examine how community satisfaction in public services is measured by identifying various service components and the approach used to compute the IKM. A descriptive qualitative research method is employed, utilizing a literature review. Information was gathered from books, academic journals, government regulations, and other scholarly materials relevant to public service quality and community satisfaction. The results reveal that the IKM measurement system offers a comprehensive framework for assessing the performance of public services based on several aspects, including service requirements, processes, completion time, costs, the skills and conduct of service personnel, and available facilities. Additionally, the findings demonstrate that enhancements in service quality, transparency, and the responsiveness of public organizations greatly affect community satisfaction levels. As a result, ongoing assessments of public services through the IKM framework are vital for improving governance effectiveness, boosting service delivery, and reinforcing public confidence in government agencies.

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

Purpose: This study examines the effect of service communication on usage intention of Holistic Homecare for Elderly services, with customer trust serving as a mediating variable. Design/Methodology/Approach: Employing a quantitative explanatory approach with cross-sectional survey design, this research involved 120 family respondents with elderly members (≥60 years) in urban areas of Jakarta and Bandung, selected through stratified purposive sampling. Data were collected using structured questionnaires with 5-point Likert scales that had been tested for validity (Pearson correlation > 0.30) and reliability (Cronbach's Alpha > 0.70). Data analysis utilized Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 to examine measurement and structural models, along with bootstrapping mediation tests. Findings: Service communication demonstrated significant positive effects on customer trust (β = 0.712; t = 12.456; p < 0.001) and usage intention (β = 0.324; t = 4.213; p < 0.001). Customer trust significantly influenced usage intention (β = 0.498; t = 6.847; p < 0.001) and functioned as a partial mediator (indirect effect = 0.354; BootCI [0.248; 0.471]). Originality/Value: This research integrates Commitment-Trust Theory and Social Support Theory within the context of home-based elderly care services in a developing country, revealing the critical role of empathetic, responsive, and transparent communication as the foundation for trust-building that subsequently drives service adoption. Practical Implications: The findings emphasize the necessity of therapeutic communication training for caregivers and information transparency to establish a trustworthy homecare service ecosystem in Indonesia.

This study aims to analyze the marketing strategies of maternal and child healthcare services in hospitals to enhance patient experience, emphasizing a shift from traditional promotional approaches toward the creation of a positive and empathetic patient experience. This research employs a systematic literature review of relevant studies published between 2021 and 2025, with analysis conducted through identification, selection, and thematic synthesis to determine key factors influencing patient satisfaction and loyalty. The findings indicate that the quality of interpersonal interactions and the efficiency of service processes are the primary determinants of patient experience, where factors such as staff empathy, clear communication, reduced waiting times, and well-structured service flows have a greater impact than the technical aspects of medical care. Hospitals should therefore prioritize people- and process-oriented strategies by implementing empathy training, enhancing communication effectiveness, and regularly measuring patient satisfaction, while also integrating digital services, ensuring cost transparency, and developing continuity of care programs to strengthen the patient experience holistically. This study proposes a holistic marketing framework that integrates empathy, efficiency, data-driven personalization, and environmental sustainability, highlighting a shift from a purely clinical orientation to an experiential marketing approach that places human values at the core of a hospital’s competitive advantage.

This community service activity aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) through the digitalization of financial recording in UMKM Pasadana. The main problems faced by the partners include low accounting literacy, unstructured and simple financial recording practices, and the limited utilization of digital technology in financial management. The implementation method adopts a participatory approach consisting of several stages, namely socialization, training, mentoring, and evaluation. The training focuses on understanding the basic concepts of SAK EMKM and the practical use of simple and applicable digital financial recording applications. Mentoring is conducted directly to ensure that MSME actors are able to implement financial recording independently and sustainably. The results of the activity indicate an improvement in the knowledge and skills of MSME actors in conducting systematic financial recording in accordance with SAK EMKM principles. In addition, MSME actors begin to adopt digital technology in recording transactions, which improves efficiency, accuracy, and transparency of financial statements. This activity also encourages a shift in mindset, where financial recording is no longer viewed as merely administrative, but as a basis for business decision-making. Thus, this community service activity provides a practical contribution to improving the quality of MSME financial management through the integration of accounting literacy and sustainable digital technology utilization.