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Transparency in human resource management has become a strategic issue in modern organizations, particularly through the implementation of salary transparency as part of the broader concept of radical transparency. This study aims to analyze the psychological and managerial impacts of salary information disclosure and its implications for human resource leadership within organizations. The research employs a qualitative approach using a narrative literature review by examining relevant scholarly articles published within the last five years. The findings indicate that salary transparency contributes positively to enhancing employees’ perceptions of fairness and trust; however, it may also generate negative consequences such as social comparison, interpersonal conflict, and decreased job satisfaction if not properly managed. From a managerial perspective, salary transparency promotes greater accountability, strengthens performance evaluation systems, and encourages more open and participative leadership practices. This study contributes by integrating psychological and managerial dimensions into a comprehensive conceptual framework and highlights the importance of organizational readiness in strategically managing transparency policies to achieve effectiveness and sustainability.

Digital transformation has significantly reshaped human resource management (HRM) through the adoption of Human Resource Information Systems (HRIS), artificial intelligence (AI), big data analytics, e-learning platforms, and remote work technologies. Although these innovations improve efficiency and decision-making, they also generate ethical challenges related to data privacy, algorithmic bias, transparency, and employee monitoring. This article examines the role of professional ethics in HRM within the context of digital transformation, highlighting both emerging challenges and potential opportunities. This study employs a conceptual research approach supported by a comprehensive literature review of scholarly works on HRM, professional ethics, and digitalization. The analysis focuses on core ethical principles such as integrity, fairness, responsibility, professionalism, and confidentiality, and evaluates their implementation in digital HR practices. The findings indicate that unethical use of digital technologies may lead to discrimination, reduced employee trust, and violations of individual rights, particularly through biased AI-based recruitment systems and opaque performance evaluation mechanisms. However, digital transformation also offers opportunities to strengthen ethical HR governance. The use of ethical data management, algorithmic audits, digital transparency, and e-learning-based ethics training can enhance accountability and fairness in HR processes. The study concludes that integrating professional ethics with digital HRM is essential for developing human-centered, sustainable, and trustworthy organizations in the digital era.

This study provides an in-depth examination of the relationship between the implementation of administrative ethics and the quality of civil service performance within the framework of good governance principles in Kota Palangka Raya. Employing a qualitative–descriptive approach grounded in literature-based analysis, this research explores various empirical findings related to public service practices, bureaucratic transparency, regional asset management, and the integrity of civil servants. The analysis reveals that administrative ethics have not been fully internalized, as evidenced by persistent delays in service delivery, employee absenteeism, convoluted procedures, low responsiveness, and weak accountability and regulatory compliance. These conditions indicate a substantial gap between ideal ethical standards and actual administrative practices. The findings further confirm that core values of administrative ethics—such as integrity, discipline, responsibility, transparency, and professionalism—play a determinant role in realizing good governance principles, including transparency, effectiveness, efficiency, accountability, and the rule of law. This study asserts that strengthening administrative ethics is a strategic prerequisite for improving civil service quality and restoring public trust. The implications highlight the need for continuous capacity-building, enhanced integrity among civil servants, and strengthened oversight mechanisms to establish an equitable, accountable, and citizen-oriented system of governance.

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) on the financial performance of mining companies listed in the Jakarta Islamic Index (JII70) for the 2020–2024 period, with the Debt to Equity Ratio (DER) as a control variable. The findings show that, partially, the Environmental variable has a positive but insignificant effect on ROA, indicating that efforts in energy efficiency, waste management, and emission reduction have not yet been fully reflected in short-term profitability. In contrast, the Social variable has a significant effect on ROA, emphasizing that companies’ engagement in building stakeholder relationships, protecting employee rights, and implementing social responsibility programs contribute substantially to financial performance. The Governance variable also has a significant effect on ROA, highlighting the importance of good governance practices, transparency, and accountability in enhancing profitability. Meanwhile, the control variable DER shows no significant effect on ROA. Simultaneously, ESG performance has a significant effect on ROA, proving that integrated ESG implementation supports the profitability of mining companies. These findings confirm that ESG is not only a compliance measure with sustainability principles but also a long-term business strategy that strengthens companies’ competitiveness and serves as a crucial consideration for investors in making investment decisions.

The purpose of this study is to analyze the strategic role of the Green Human Resource Information System (Green HRIS) in bridging the transformation of human resource management with the demands of Environmental, Social, and Governance (ESG) principles, specifically examining how Green HRIS contributes to sustainable HR practices, organizational performance, and digital HR transformation. Using a Systematic Literature Review (SLR) approach, this study identifies, evaluates, and synthesizes prior research by conducting a structured search across major academic databases—Scopus, Web of Science, Springer, Elsevier, and Wiley—for publications from 2020 to 2025 that address green HRM, HR digitalization, sustainable HR practices, and ESG integration. The review process includes screening titles, abstracts, and full texts, extracting key data, and categorizing findings into environmental, social, and governance dimensions. The results demonstrate that Green HRIS strengthens ESG implementation by reducing paper usage, lowering carbon emissions, and promoting sustainable HR practices such as digital recruitment and e-learning, while also improving governance through enhanced transparency, accountability, regulatory compliance, and real-time reporting. Empirical evidence indicates that Green HRIS fosters employee engagement, organizational innovation, and the development of green competitive advantages. Practically, the study highlights how organizations, policymakers, and HR managers can utilize Green HRIS to optimize digital transformation and meet ESG requirements, thereby reinforcing legitimacy and long-term competitiveness within the green economy. This research offers originality as one of the first systematic reviews addressing Green HRIS in the ESG era, integrating theories such as the Resource-Based View, Technology Acceptance Model, and organizational sustainability theory, while also mapping trends, best practices, and gaps for future research.

This research seeks to examine the management of transparent and accountable civil service transfers and promotions in the Formation and Mutation Division of Pasuruan City's Civil Service Agency (BKD). The study is based on the significance of the merit system in upholding bureaucratic professionalism, since the procedures for transfer and promotion frequently influence equity and organizational effectiveness. Employing a qualitative case study method, data were gathered via in-depth interviews, participatory observations, and document examination. The results show that the transfer and promotion systems in BKD Pasuruan have progressed towards transparency via data-driven management, yet obstacles persist in communicating policies and involving employees in performance evaluations. Accountability has been enhanced via performance-driven assessments incorporated with the e-performance system and job analysis. The conversation emphasizes that the effectiveness of governance practices is affected by organizational flexibility, engaged leadership, and the public service motivation of civil servants. This research determines that the interplay of data-based policies, performance assessment frameworks, and a transparent bureaucratic environment establishes the basis for creating a just, efficient, and sustainable civil service governance model.

Bureaucratic reform is an essential step in realizing a clean, accountable, professional, and transparent government. The 2020–2024 Bureaucratic Reform Road Map has emphasized the Ministry of Administrative and Bureaucratic Reform’s (Kementerian PANRB) efforts to establish a healthy bureaucracy through the strengthening of the merit system, performance management, and service digitalization. As providers of public services, Civil Servants (ASN) play a crucial role in ensuring professional public service delivery; therefore, an organized performance management system is required to achieve optimal bureaucratic reform. However, in practice, the performance management implemented by the Ministry still faces challenges, particularly concerning non-ASN personnel. This study aims to analyze the implementation of performance management in the process of structuring non-ASN personnel by the Ministry of PANRB as part of the national bureaucratic reform agenda. The research employs a qualitative approach with descriptive analysis based on literature review, legislation, and secondary data from official sources. The findings indicate that the policy of structuring non-ASN personnel, grounded in the principles of the merit system and performance management, has brought significant changes to human resource governance within government institutions. Nevertheless, its implementation still encounters challenges such as limited budget allocation, lack of integrated performance data, and uncertainty regarding the employment status and welfare of non-ASN employees. The digitalization efforts through the e-Kinerja system and national personnel data collection serve as strategic steps to enhance transparency and accountability in performance assessment. Thus, comprehensive performance management is expected to promote professionalism among public servants, improve organizational effectiveness, and realize an adaptive and integrity-based bureaucracy.

This research intends to examine novel performance management techniques for Civil Servants (ASN) to improve bureaucratic professionalism at the Regional Civil Service Agency (BKD) in Sidoarjo Regency. The research arises from the increasing use of digital performance systems via the e-Performance application, which has yet to show notable changes in behavior among bureaucrats. The study examines the efficiency of the e-Performance system, organizational culture, leadership roles, and management innovations at BKD. Employing a qualitative case study method, data were gathered through extensive interviews, observations, and document review with structural officials and staff. The results indicate that the e-Performance system has enhanced administrative efficiency and transparency, yet it still falls short in fostering employee participation and feedback processes. Deficiencies in digital skills and insufficient training for fostering culture were noted as well. The research suggests fostering a reflective workplace culture centered on recognition, ongoing digital skills training, and establishing a reciprocal feedback mechanism in performance assessments. Working with outside organizations is crucial to maintain accountability and impartiality. These results are anticipated to enhance ASN professionalism and foster an adaptive, innovative bureaucracy in the era of digital governance.

The implementation of a system commonly known as Good Governance refers to the extent to which the government is able to meet the needs and expectations of society through its policies, programs, and actions. The application of Good Governance is not only related to the effectiveness of bureaucracy but also emphasizes principles of transparency, accountability, participation, and fairness in governance. This is crucial because it has a direct impact on improving the quality of public services, which is one of the key indicators of government success. However, achieving the goals of Good Governance is not an easy task, as in practice, there are various challenges and obstacles that must be addressed. One of the most common barriers is the weakness of internal control systems, which should serve as oversight of employee performance. In addition, there remains a shortage of employees with adequate competencies, as well as work environments that do not fully support the implementation of accountable behavior. These conditions can hinder the achievement of the expected standards of Good Governance. Therefore, deepening and internalizing accountable behavior among government employees is highly important. Accountable behavior is not only related to an individual’s responsibility for their tasks but also to the outcomes of their work, which directly affect the wider community. The findings of this study indicate that accountable behavior has been practiced by employees, yet its implementation must be carried out consistently and continuously. Strengthening accountable behavior is thus expected to enhance the assessment of Good Governance implementation, particularly in the Greater Jakarta (Jabodetabek) region, which is characterized by high levels of governmental complexity and public service demands.

This community service activity aims to provide assistance to the Employees’ Cooperative (Kopkar) Poliplas Makmur Santosa in systematically preparing a cooperative performance report in accordance with the principles of good cooperative governance. The challenges faced by the partner include the absence of measurable performance indicators, the lack of a sustainable performance evaluation system, and limited understanding among the management regarding the preparation of a comprehensive performance report. The implementation methods of this activity include identifying the partner's needs, conducting training on the development of performance indicators, and providing technical assistance in preparing the cooperative’s performance report. The results of the activity indicate an improvement in the management’s understanding of the importance of performance measurement and their ability to compile a more structured annual performance report. It is expected that this assistance will enhance the accountability and transparency of the cooperative’s management and support its long-term sustainability.

Employee performance represents the ability to fulfill tasks and responsibilities according to organizational standards. At UPTD Puskesmas Kosambi, the evaluation of Non-Civil Servant (Non-ASN) healthcare workers is still done manually and tends to be subjective, primarily based on attendance. This study aims to address the issue by developing a decision support system using the MOORA (Multi-Objective Optimization on the Basis of Ratio Analysis) method. A descriptive-applied approach and the waterfall development model were employed. Five evaluation criteria were used: attendance (25%), service quality (35%), report timeliness (20%), patient complaints (10%), and lateness (10%). Data from 20 Non-ASN healthcare workers in April 2025 were analyzed, with Anis Julianti achieving the highest MOORA score of 0.3839. The system underwent validation through black-box testing and user acceptance testing (UAT), both confirming its accuracy and usability. The findings were compared with previous studies. Harningsih et al. (2024) used the MOORA method for promotion evaluations at the North Sumatra Provincial Inspectorate Office and recorded a top score of 0.3616. Dewi Yohana br Ginting et al. (2024) applied the method at a beauty clinic and found a top score of 0.3747. These comparisons indicate that the MOORA results in this study fall within a consistent and valid range. The developed decision support system is expected to enhance the objectivity, transparency, and accountability of performance evaluations for Non-ASN employees in primary healthcare services, offering a more comprehensive alternative to manual assessment methods.

This study aims to analyze the effect of the implementation of the Core Tax Administration System (CTAS) in Indonesia on tax revenue performance, specifically on the efficiency of employee performance at the Directorate General of Taxes through qualitative approach methods. The sample collection technique used purposive sampling where respondents were determined with the criteria of being employees at the Directorate General of Taxes with the position of Tax Executor and Counselor. Coretax, as a digital technology-based tax system, is expected to increase the transparency of tax information and strengthen the supervision mechanism in tax management. This study aims to show that the implementation of Coretax contributes significantly to increasing the effectiveness of employee performance at the Directorate General of Taxes and strengthening the ability of tax authorities to search for transaction data, reduce opportunities for fraud, and accelerate the audit process of tax cases. The results of the study show that Coretax is able to improve service performance faster, more efficiently and transparently and. However, the challenges in implementation practice from early January 2025 to the end of April 2025 still have system error problems that do not always run smoothly and a series of other technical problems, both from the user interface of taxpayers and tax officers themselves.  

Archives management plays a crucial role in ensuring the accountability of an organization, as proper management of archives can enhance transparency and operational effectiveness. Based on observations made at the Maluku Province Regional Library and Archives Office, several issues were identified within the current archiving system. One of the key problems is the lack of knowledge about proper archives management, which causes significant barriers during the archiving process. The office employs two archivists with high school and diploma (D3) education backgrounds. Although they have attended archives management training, the current system remains ineffective, which in turn affects work efficiency, particularly in the process of searching for archives. In many instances, the required archives are either difficult to locate or entirely missing. This study aims to assess the impact of archives management on work efficiency at the Maluku Province Regional Library and Archives Office. The research employs quantitative analysis with a sample size of 42 employees. Data were collected through a survey method, using a questionnaire to capture relevant information from the participants. Simple linear regression analysis conducted using SPSS 24 revealed that archives management accounts for 35% of the variance in work efficiency, while the remaining 65% is influenced by other factors. The findings suggest that effective archives management has a positive and significant impact on employee work efficiency. Based on the results, several practical implications are suggested: (1) the current archiving system should be maintained and improved for better performance, (2) training and development programs should be implemented to enhance the skills of archivists, (3) archivists should be equipped with specialized skills in archives management to improve overall efficiency, and (4) ongoing coaching and mentorship for archivists should be provided to ensure continuous improvement.

This study aims to describe and analyze: The Implementation of Good Corporate Governance in Improving Public Services at Blambangan Banyuwangi Hospital.  The type of research used is qualitative research. The data analysis technique in the study uses techniques developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that in principle, the implementation of Good Corporate Governance (GCG) at Blambangan Banyuwangi Hospital has gone well, but there are still things that need to be improved. In the principle of accountability, Blambangan Banyuwangi Hospital has implemented it well. This is shown by the organizational structure and clear duties and responsibilities by providing a job description. The hospital conducts performance evaluations on employees. The reward and punishment system has been implemented in the company well. On the principle of accountability, Blambangan Banyuwangi Hospital is well responsible because nurses and employees carry out their duties based on the law. The hospital delivers LAKIP every year.  In the principle of responsibility, Blambangan Banyuwangi Hospital has accounted for all related resources within the scope of the hospital to comply with the policies and regulations that apply in the hospital. In the provision of services in hospitals, there are duties and functions of each of the related elements in the hospital. On the principle of independence, Blambangan Banyuwangi Hospital has managed services professionally by not including the involvement of the owner's family to make a decision. On the principle of fairness, Blambangan Banyuwangi Hospital has provided an opportunity for all stakeholders to give their suggestions and opinions to advance the hospital.  In the principle of service transparency at Blambangan Banyuwangi Hospital, the availability of service information is substantially adequate and the media for its presentation, the certainty of service time, the cost of e-services that are not transparent and the available service complaint mechanism. Then connected to the website of the hospital, the entity already has a website which contains information about the facilities provided by the hospital and information about the doctors who serve, etc.

This study examines the effective role played by corporate governance in promoting e-marketing strategies, through an applied study conducted on Al-Rasheed Bank - Palestine Street Branch. In light of the rapid developments in the digital field, organizations are increasingly relying on e-marketing tools to improve their performance, making it necessary to apply governance principles to ensure the highest levels of efficiency, transparency, and credibility. The study aims to illustrate how governance can contribute to improving the performance of e-marketing in financial institutions, With a focus on Al-Rasheed Bank as an applied model. The study seeks to achieve several objectives, including analyzing the impact of governance mechanisms on e-marketing strategies, and knowing the extent to which the application of governance is related to achieving institutional goals and improving marketing efficiency. It also aims to study how governance contributes to building a transparent and secure relationship between the organization and its customers, which enhances loyalty and expands the customer base. In addition, the study highlights the challenges that organizations may face in applying governance to e-marketing and proposes solutions to address them. The study showed that there is a strong relationship between corporate governance and e-marketing, as governance helps in defining the goals and vision of the organization, which ensures that e-marketing strategies are compatible with the general directions of the organization. Enhancing transparency and accountability also contributes to building customers' trust in the organization, which increases their positive interaction with its marketing strategies. Moreover, governance helps ensure compliance with legal and ethical standards, which enhances the organization's reputation in the market and reduces the legal risks it may face. The study relied on the descriptive and analytical approach to analyze the relationship between governance and e-marketing, with a focus on data related to Al-Rasheed Bank - Palestine Street Branch. A simple random sample of 50 employees from different departments within the bank was selected. Statistical analysis was also used to measure the impact of governance on the efficiency of e-marketing within the organization. The results of the study showed that 84% of employees believe that corporate governance plays a key role in the success of digital marketing campaigns, reflecting a broad awareness of the importance of regulatory frameworks and corporate policies in guiding digital marketing operations. 73% of employees also confirmed that there are clear governance policies within the bank, which enhances confidence in the corporate system. With regard to customer trust, 79% of employees indicated that governance contributes to improving the level of trust in the electronic services provided by the bank, while 73% of them believe that governance positively affects the process of strategic decision-making in e-marketing. Also, 71% of employees reported that there is an effective system to monitor the performance of digital marketing campaigns, which helps to evaluate performance and improve strategies based on the results achieved. However, the study noted that there are some challenges facing the implementation of governance in the field of e-marketing. 33% of employees indicated that there is a lack of regular training programs on governance practices, which may negatively affect the effectiveness of their implementation. 38% of respondents also showed weakness in the mechanisms for evaluating the effectiveness of governance in improving e-marketing. In addition, 45% of employees indicated that there are gaps in communication between the governance department and the e-marketing department, which calls for improving channels Communication to ensure the integration of efforts between different departments. Based on these results, the study provided a set of recommendations aimed at improving the application of governance in e-marketing. Among these recommendations is the need to organize training workshops to familiarize employees with governance practices and their importance in improving marketing performance. The study also recommended the use of key performance indicators (KPIs) to conduct periodic evaluations and improve marketing strategies based on the results of these evaluations. In addition, the study stressed the importance of strengthening coordination between governance and e-marketing departments to ensure the integration of efforts and achieve Better results. It also recommended updating governance policies to keep pace with developments in the field of e-marketing, in order to contribute to supporting innovation and creativity in digital marketing strategies. In conclusion, the study confirmed that corporate governance plays a vital role in improving the efficiency of e-marketing, which contributes to enhancing customer confidence, achieving regulatory compliance, and increasing the effectiveness of marketing campaigns in financial institutions, especially in Rasheed Bank. She also stressed the importance of developing periodic training and evaluation strategies to ensure the optimal application of governance principles, in a way that enhances the performance of institutions in the changing digital environment.

This study examines the performance of the Banjarbaru City Personnel and Human Resources Development Agency (BKPSDM) in the recruitment of Government Employees with Work Agreements (PPPK). Using a qualitative approach with descriptive methods, this study evaluates performance based on five indicators: productivity, service quality, responsiveness, responsibility, and accountability. The results show that although BKPSDM has implemented a merit-based recruitment system through Computer Assisted Test (CAT), several challenges are still faced, such as technical constraints in the online system, limited formation quotas, and applicants' lack of understanding of administrative requirements. The research also identified supporting factors such as the regulatory framework, technology implementation, and the active role of BKPSDM in providing clear information to applicants. Recommendations include strengthening technological infrastructure, expanding socialization, optimizing complaint mechanisms, and proposing additional formation quotas to match regional needs.  

This study employs a quantitative methodology to evaluate the impact of financial report quality on performance accountability within the Regional Financial Management Agency of Mamasa Regency. Data was collected through a structured questionnaire distributed to all agency employees, ensuring a comprehensive understanding of their perspectives. The analysis utilized hypothesis testing and basic linear regression to derive meaningful conclusions from the data collected. The sample for this investigation comprised all 52 employees from the Regional Financial Management Agency, allowing for an inclusive representation of the population. The results of the hypothesis test yielded a significance value (Sig.) of 0.001, which is less than the threshold of 0.05. This statistical finding leads to the conclusion that the quality of financial reports (variable X) significantly influences performance accountability (variable Y) in the agency. These findings underscore the importance of maintaining high standards in financial reporting, as it directly correlates with enhanced accountability in performance. The study highlights the need for continuous improvement in financial report quality to foster greater transparency and responsibility within public financial management practices.

This study aims to determine the application of good governance principles at the Wajo Regency Investment and One-Stop Integrated Services Office (DPM-PTSP), the research informants consist of staff and employees along with the public who want to take care of licensing letters at the Wajo Regency DPM-PTSP Office. This study uses a qualitative method with a descriptive approach.The results of this study show that the application of Good Governance principles at the Wajo Regency Investment and One-Stop Integrated Services Office (DPM-PTSP) has been running well, including accountability that has been effective and efficient in terms of achieving strategic objectives that contain vision, mission, goals and objectives, and activities that are equipped with performance indicators and targets to be achieved,  Transparency with the accountability of staff and employees in carrying out their respective duties which are quite professional, Participation shows that the community feels very satisfied with public services, and the Rule of Law is also very good because it is carried out fairly without discriminating against the social status of the community. The conclusion is that the application of the Good Governance Principle at the Wajo Regency DPM-PTSP office has been realized and implemented well.

The integration of digital transformation into government agencies' performance management has become essential in enhancing public service delivery, efficiency, and accountability. This study focuses on implementing the Electronic System for Government Agency Performance Accountability (E-SAKIP) in Indonesia as a case study of digital transformation. The research employs a qualitative approach with a case study design to explore the effectiveness, challenges, and impact of E-SAKIP on performance management. The findings indicate that E-SAKIP has significantly improved transparency and efficiency in government operations, reducing time and costs associated with performance reporting by up to 70%. However, challenges such as inadequate infrastructure, resistance to change, and insufficient training for government employees have hindered its full potential. The study underscores the need for ongoing support, including enhanced infrastructure, continuous training, and stronger leadership to ensure successful digital transformation. These insights offer valuable recommendations for further development of E-SAKIP and similar systems in other government contexts.

This study analyzes the employee performance assessment system at the Malang Regency Transportation Office, based on observations and interviews with several employees. Performance assessments are carried out annually with quarterly evaluations by the head of the sub-division. Evaluations include employee performance, financial administration, and staffing. The assessment process involves several stages: Annual Work Plan (RKT), Performance Agreement, Employee Performance Targets (SKP), and the use of the "SIAP KERJA" Application. The RKT is prepared as an elaboration of the Agency's strategy and facilitates program evaluation. A Performance Agreement is a commitment document between leaders and subordinates related to the implementation of tasks with performance indicators. SKP includes targets that must be achieved in a certain period, measured based on quantity, quality, time, and cost. The results of this assessment are then summarized in the "SIAP KERJA" Application, which experiences technical problems such as frequent errors or maintenance. The suggested solution is to fill in daily activities regularly. This performance assessment aims to improve the integrity, accountability, transparency, and performance of the apparatus, as well as be the basis for evaluation, awards, and sanctions to employees.