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Lialut Iftiyah

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi 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.

Sunardi Sunardi; Tuti Nadhifah; Heni Risnawati

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

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

Ajis Supangat

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

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.

Deden Mastaka Ekapraja; Hari Imbrani; Dina Yulia Wijaya; Yuyus Hidayat; Indri Yani

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

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.

Erna Eni; Rahma Syafitri

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

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

Nurul Rif’ah; Anti Wulan Agustini

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

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

Yakobus Riry; Karmanis Karmanis; Tri Lestari Hadiati

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the prevalence of illegal parking attendants and their impact on public service delivery and the Regional Gross Domestic Product (GDP) in Sorong City. The method used is a mixed-method approach. The study employed quantitative methods, including a questionnaire survey and descriptive statistical analysis, as well as correlation analyses, and qualitative methods, including in-depth interviews and source triangulation. The results indicate that local government oversight, compliance with parking regulations, and the quality of public services are positively and significantly related to increases in local revenue (PAD). Qualitative findings revealed that illegal parking practices lead to revenue leakage, degraded service quality, and public order issues. Consequently, local governments need to strengthen oversight, digitize parking payments, and provide officers with training to increase transparency and optimize local revenue (PAD). The study's limitations lie in its small sample size and its focus on a single location. Future research is recommended to expand the sample, compare several regions, and employ a more comprehensive policy analysis. These results contribute to the development of informal-economy and social-order theory in the context of urban parking management. In practice, the research findings can serve as the basis for formulating more effective and sustainable parking management policies. Implementation of the recommendations is expected to improve the quality of public services and public trust in local governments effectively and sustainably in the future.

Rynesa Gresela Putri; Anti Wulan Agustini

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

Community service is a form of implementation of the Tri Dharma of Higher Education which aims to make a real contribution to society through the application of science and technology. This activity was carried out to increase public understanding of the effectiveness of public information services managed by the Information and Documentation Management Officer (PPID) related to social empowerment programs at the Provincial Social Service. The method used in this service activity is a descriptive approach with observation, counseling, discussion, and documentation techniques. The results of the activity show that public information services have an important role in increasing information disclosure and making it easier for the public to obtain information about various social empowerment programs organized by the government. Through counseling and discussion activities, the community becomes more aware of the procedures for obtaining public information and the importance of information disclosure in supporting community participation. In addition, this activity also increases public awareness of the right to obtain information and encourages transparency and accountability in the implementation of public services. Thus, the effectiveness of public information services can support the creation of good governance.

Chanra Purnama; Larsen Barasa; Denny Fitrial

This research investigates integration models combining navigation and port information systems through blockchain technology to enhance ship operational reliability, addressing critical challenges in data integrity, information sharing, and system coordination affecting maritime operations. Current maritime information systems operate in silos with limited interoperability, creating information asymmetries, coordination inefficiencies, and data integrity concerns that compromise operational decision-making and safety management. Through qualitative analysis involving ship operators, port authorities, navigation system providers, blockchain specialists, and maritime regulators, this study examines how distributed ledger technology can enable secure, transparent, and tamper-proof information integration across navigation and port systems. Results demonstrate that blockchain-based integration can improve data integrity assurance by 70-90%, reduce coordination time by 40-60%, enhance operational transparency by 55-75%, and decrease documentation errors by 50-70% through immutable records, smart contracts, and decentralized consensus mechanisms. Key implementation challenges include technical complexity, computational requirements, regulatory uncertainty, organizational adoption resistance, and scalability limitations. Findings reveal that blockchain represents transformative enabling technology for maritime digital ecosystems requiring trusted information exchange among multiple stakeholders without centralized intermediaries. This research contributes to maritime information systems literature by providing practical frameworks for blockchain implementation supporting operational reliability enhancement.

Nasywa Nathania Sukma; Anti Wulan Agustini

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

Community service is a form of implementation of the Tri Dharma of Higher Education which aims to make a real contribution to society through the application of science and research results. This activity focuses on improving the quality of regional public services through transparency of information on governor's regulations at the Legal Bureau of the Banten Provincial Regional Secretariat. The problem faced by the community is that there is still limited access and understanding of various regional law products, especially governor's regulations related to the implementation of government and public services. The methods used in this activity include the preparation stage, implementation of socialization, delivery of information, and evaluation of activities to the community. The results of the activity show that transparency of legal information is able to increase public understanding of local government policies and encourage community participation in the process of implementing government. In addition, this activity also contributes to increasing public legal awareness and strengthening the relationship between the government and the community. Thus, information transparency is an important factor in realizing good and accountable governance, transparent, effective, efficient, and oriented to the public interest.

Ni Komang Ayu Devi; Putu Agus Ardiana

International Journal of Entrepreneurship and Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study conceptually examines the influence of assurer type, assurance standards, and assurance level on the breadth of assurance statements in sustainability reports. Moving beyond prior literature that treats assurance as a binary variable (presence versus absence), this paper highlights disclosure breadth as a critical dimension of assurance quality and substance. Drawing on legitimacy theory and complemented by institutional theory, the study argues that the technical configuration of assurance shapes the quality of organizational legitimacy obtained by firms. Specifically, the type of assurer (public accounting firms versus non-accounting providers), the standards adopted (e.g., ISAE 3000 and/or AA1000AS), and the level of assurance (limited versus reasonable) influence the structure, systematic presentation, and comprehensiveness of assurance statements. Firms that engage reputable providers, apply globally institutionalized standards, and select reasonable assurance are more likely to issue broader and more detailed statements. In contrast, weaker institutional pressures may encourage symbolic assurance practices characterized by minimal disclosure. The study contributes theoretically by extending legitimacy theory to the technical dimensions of assurance and positioning disclosure breadth as a proxy for substantive legitimacy. Practically, it suggests that regulators and companies should emphasize transparency and comprehensiveness in assurance statements to enhance credibility and discourage symbolic sustainability reporting practices.

Edi Wakhyudin, Selsyah Saputri; Alifah, Farah Nur; Sirli Dwianda; Shabira Aisyah; Dhealinda Jasmine +6 more

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the implementation of integrity and ethics among Civil Servants (ASN) in public service delivery at the 5 Ilir Subdistrict Office in Palembang City. The 5 Ilir area, which is located in an urban setting with high population density and dynamic socio-economic activities, requires subdistrict officials to provide fast, responsive, and citizen-oriented services. The study adopts a qualitative approach using purposive sampling, designating the Head of the Subdistrict as the key informant. Data were collected through semi-structured interviews, direct observation of administrative service processes, and document analysis. Data analysis was conducted using a descriptive qualitative method to identify practices, values, and mechanisms related to the enforcement of integrity and ethics in public services. The results indicate that the implementation of integrity and ethics at the 5 Ilir Subdistrict Office is reflected in transparent standard operating procedures, an open queuing system, routine briefings, internal and external supervision mechanisms, and responsive leadership in addressing community issues, including the resolution of social conflicts and flood mitigation. The existence of a legal aid post further strengthens public access to justice. The enforcement of integrity is not merely normative but is systematically implemented through regulations, organizational culture, and oversight mechanisms. This study recommends strengthening the digitalization of public services as a strategy to enhance transparency, accountability, and service quality at the subdistrict level.

Syahvira Salsabilla Putri; Ismatul Khayati

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the implementation of Islamic marketing and digital-based Corporate Social Responsibility (CSR) at Pegadaian Syariah Surabaya from the perspective of maqashid sharia and assess how the integration of the two supports the sustainability of the institution and public trust. The background of the study departs from the development of digital technology that requires Islamic financial institutions to maintain transparency, fairness, data security, and sharia compliance in all marketing activities and social programs. The research method uses a descriptive qualitative approach through in-depth interviews, participatory observation, and documentation analysis on digital services and CSR activities of Pegadaian Syariah. The results show that digital Islamic marketing not only functions as a promotional tool, but also as a sharia education medium that upholds the values ​​of shidq, amanah, and maslahah, thereby supporting hifz al-din, hifz al-mal, and hifz al-‘aql. Meanwhile, the implementation of CSR covers the fields of religion, health, education, and empowerment of MSMEs that are in line with the five dimensions of maqashid sharia. The integration of Islamic marketing and CSR creates a strategic synergy that increases public trust, strengthens the institution's legitimacy, and ensures the sustainability of Pegadaian Syariah in the digital era. This research provides theoretical contributions regarding maqasid-based marketing and CSR strategies, as well as practical recommendations for strengthening sharia governance and digital education programs.

Nita Febrianti; Fedianty Augustinah; Sedarmayanti Sedarmayanti

International Journal of Education and Social Sciences 2026 International Forum of Researchers and Lecturers

This research investigates transparency and accountability in the management of state-owned assets (BMN) at the East Java Regional Police's Logistics Bureau as a step toward enhancing effective, adaptive, and integrity-focused governance in police logistics. The research context arises from the growing public call for transparency and accountability in managing state assets, in line with policies for bureaucratic reform and digitalization in the police logistics framework. This study utilized a qualitative descriptive approach involving in-depth interviews, observations in the field, and analysis of documents. The results show that adopting a unified digital system has enhanced the efficiency of asset management, sped up inventory operations, and reduced the risks of asset misuse. Nonetheless, obstacles persist, such as restricted human resource capacity, data alignment problems, and inadequate performance-based assessments. The conversation emphasizes that effective asset management relies on the implementation of adaptive governance, motivation for public service, and precise performance assessment systems. The research indicates that the integration of digital innovation, professional skills, and a robust commitment to public accountability is crucial for creating transparent and sustainable governance in police logistics

Kelfin Dulung; Ismet Sulila; Yacob Noho Nani

Kajian Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the implementation of the Village Fund (Dana Desa/DD) Program in Tote Village, Bolangitang Barat Subdistrict, North Bolaang Mongondow Regency. The study focuses on the implementation of the Village Fund policy as viewed from several aspects, namely (a) organizational capacity, (b) information dissemination, (c) community support, and (d) the distribution of village potential This study employed a qualitative, descriptive research approach Data sources were obtained through in-depth interviews with village officials and community members, supported by observation and documentation The results showed that the implementation of the Village Fund Program in Tote Village has not been fully optimal This is indicated by the lunited organizational capacity of village apparatus, uneven dissemination of information to the community, and relatively low community participation and support in several Village Fund programs. In addition, the distribution of village potential in program implementation has not been entirely well-targeted. Nevertheless, the Village Fund Program has contributed positively to infrastructure development and the economic empowerinent of the village community. It can be concluded that improving the implementation of the Village Fund Program requires strengthening village officials capacity, enhancing transparency and information dissemination, and actively involving the community in the planning, implementation, and supervision of the program.

Fadhlan, Muhammad; Darin Diffana Athifah; Wahdan Saidurroihan; Lina Marlina; Ana Fauziya Diyana

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the effectiveness of zakat distribution during the leadership of Umar bin Abdul Aziz and its relevance to poverty alleviation models in Indonesia. Structural poverty remains a persistent challenge in Indonesia’s economic development, requiring systematic and sustainable solutions. Within Islamic economic thought, zakat functions not only as a religious obligation but also as a fiscal instrument capable of promoting social welfare and economic independence. This research employs a qualitative approach through historical and literature study methods, analyzing classical Islamic governance practices alongside contemporary zakat management in Indonesia. The findings reveal that the success of zakat distribution under Umar bin Abdul Aziz was supported by centralized governance, strong institutional reform of Baitul Mal, strict supervision, and integrity-based leadership, resulting in effective wealth redistribution and significant poverty reduction. The study further finds that productive zakat distribution, institutional integration, regulatory reinforcement, and digital transparency are crucial elements for enhancing the performance of zakat institutions in Indonesia. The implications suggest that strengthening governance, accountability, and productive empowerment programs can transform zakat into a strategic socio-economic policy instrument capable of addressing structural poverty in a sustainable manner.

Afidah Nur Aslamah; Ghina Khalisa; Adin Nur Rahman

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study is developed as a conceptual paper that analyzes halal marketing practices through a maqashid shariah lens across three operational domains: digital marketing, customer service and business administration. The paper is motivated by recent developments in the global halal economy, the stronger linkage between halal assurance, governance quality and digital transparency, and Indonesia's policy acceleration toward mandatory halal implementation in October 2026. Methodologically, the study uses a structured literature review and conceptual synthesis of international reputable journals and relevant Indonesian journals, complemented by policy and industry reports. The analysis maps prior findings into maqashid dimensions (protection of religion, life, intellect, wealth and dignity) and translates them into practical indicators of honesty, transparency, fairness, consumer protection and procedural reliability. The paper argues that credible halal marketing depends not only on promotional messages but also on service conduct and disciplined administrative governance. It contributes a conceptual framework and practical propositions for evaluating halal marketing practices in MSMEs and service businesses.

Sutrisno, Sutrisno; Winny, Purbaratri

Journal of Information Technology and Computer Science 2026 International Forum of Researchers and Lecturers

This study examines the application of Transparent Artificial Intelligence (AI) for fraud detection in public welfare programs using publicly available administrative data. Persistent challenges in welfare governance such as misallocation, fraud, and data inaccuracy necessitate analytical frameworks that are both effective and explainable. The research aims to design and evaluate an interpretable anomaly detection system capable of identifying irregularities in welfare distribution while maintaining transparency and accountability. Methodologically, the study employs two unsupervised models Isolation Forest and Local Outlier Factor (LOF) to detect anomalies in sub-district-level welfare data, incorporating features such as population size, number of beneficiaries, and coverage ratio. An Explainable AI (XAI) framework integrating surrogate Random Forests, Permutation Feature Importance (PFI), and local linear surrogates (LIME-like) is applied to ensure interpretability of both global and local model behaviors. Findings reveal that receivers per 1000 population and percentage coverage are dominant determinants of anomaly scores. Fifteen administrative units were flagged for potential inconsistencies suggesting over- or under-reporting of beneficiaries. Cross-validation between IF and LOF models confirmed consistency in identifying anomalous regions. The integrated XAI explanations enhance transparency, enabling policymakers and auditors to trace the rationale behind detected anomalies. In conclusion, the proposed Transparent AI framework demonstrates that combining anomaly detection with interpretability tools can strengthen accountability and fairness in welfare administration. It offers a reproducible, ethical, and data-driven approach to social program monitoring, reinforcing public trust and supporting responsible AI governance.

Muhammad Faris Maulana; Rini Werdiningsih; Karmanis Karmanis

International Journal of Social Welfare and Family Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the implementation of the Free Nutritious Meal Program through a collaborative governance framework in Kendal Regency using a mixed-methods approach with a convergent parallel design. Quantitative data collected from 34 respondents were analyzed using descriptive statistics and Pearson correlation analysis, while qualitative data obtained from five key informants were analyzed thematically. The results reveal very strong and statistically significant correlations (p < 0.001) among cross-sectoral coordination, stakeholder roles, community participation, and accountability–transparency, indicating that collaborative synergy is a decisive factor in successful policy implementation. The Kruskal–Wallis test indicates consensus across professional groups (p> 0.05). However, qualitative findings uncover a paradox of coordination without communication: implementers internalize coordination as a functional operational reality, while beneficiaries experience informational alienation. The resulting collaborative configuration can be characterized as technocratic–instrumentalist—technically effective yet weak in terms of social legitimacy. This study underscores that implementing social policy requires collaborative governance that is not only coordinative but also communicative and deliberative. Policy implications include strengthening dialogic public communication, transforming consultative participation into deliberative engagement, and promoting participatory transparency to foster shared understanding between bureaucratic systems and program beneficiaries.

Andrester Bleskadit; Tri Lestari Hadiati; Karmanis Karmanis

International Journal of Law and Civil Affairs 2026 International Forum of Researchers and Lecturers

This study aims to analyse the role of digital literacy of the State Civil Apparatus (ASN) in supporting the implementation of smart cities and improving the quality of public services in the Sorong City Regional Secretariat. The research method used is qualitative with a descriptive approach, through in-depth interviews with structural officials within the Sorong City Secretariat. The results of the study show that the level of digital literacy of civil servants is still varied and greatly influenced by the duties and functions of the position, generational background, and the intensity of the use of digital technology in daily work. The implementation of the smart city concept in Sorong City has not been fully optimal due to limited infrastructure, readiness of human resources, budget support, and coordination between regional apparatus organisations. Nevertheless, digitalisation has had a positive impact on the efficiency of public services, especially in the aspects of administration, transparency, and ease of access to information for the public. This study also found that the success of digital governance is highly determined by the commitment of regional leaders, internal policies that support the digital capacity building of civil servants, and continuous training and mentoring. Therefore, strengthening the digital literacy of civil servants is a strategic and sustainable priority policy to support the development of smart cities and digital public services that are effective, inclusive, and accountable in Sorong City.