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

This study provides a comprehensive analysis of the performance of the Travel Document Section at Tanjung Perak Immigration Office within the framework of Public Administration. Employing a qualitative, case-study approach, the research investigates the efficiency, effectiveness, and quality of immigration services, emphasising the application of New Public Management (NPM) principles and Good Governance practices. The findings reveal that while technological innovations such as digital systems (M-Passport and SIMKIM) have successfully improved operational efficiency and reduced physical queues, challenges persist regarding procedural transparency, accountability, and system reliability. Human errors and inconsistent discretion in handling complex documents highlight the need for enhanced capacity building and resource allocation. Moreover, issues of bureaucratic transparency and integrity undermine public trust, underscoring the importance of strengthening internal controls and communication strategies. The study also underscores that service quality is multidimensional, encompassing physical facilities, interpersonal professionalism, and procedural clarity, all of which influence public satisfaction. Despite improvements, the gap between technological efficiency and service effectiveness suggests that further efforts are needed to integrate digital innovations with robust procedural protocols. The research concludes that sustainable performance improvement requires a balanced focus on technological, human, and systemic factors, fostering a culture of transparency, accountability, and continuous development. These insights offer valuable policy recommendations to enhance the robustness and responsiveness of immigration services, ultimately strengthening the legitimacy and trust of government institutions in delivering public services.

This research intends to examine the application of good governance principles in non-formal education services at the Sidoarjo District Education and Culture Office, concentrating on accountability, transparency, participation, and institutional responsiveness. The study is based on the necessity for effective governance to guarantee quality, fairness, and efficiency in educational services reaching broader communities. A case study approach using qualitative methods was utilized, involving key informants like the head of the non-formal education division, managers of training centers, tutors, and students. Data were gathered via in-depth interviews, field observations, and documentation, then analyzed thematically to uncover implementation patterns and difficulties. The findings show that accountability has been reinforced through organized program assessments and reporting, whereas transparency has enhanced through improved access to public data. Nonetheless, coordination among agencies and the capacity of human resources continue to be major obstacles. Engagement and reactivity have demonstrated improvement, yet demand enhanced integration of digital systems. The research finds that effective good governance execution depends on the collaboration of policy, technology, and various stakeholders. Suggestions highlight the need for strengthening officials' capabilities and creating cohesive education information systems to foster more responsible and inclusive governance.

This study explores the implementation of an electronic Human Resource Management System (e-SDM) in the Gubeng sub-district of Surabaya to optimize civil servant (PNS) leave management. The primary focus is on assessing how digitalization improves efficiency, transparency, accountability, and service quality in human resource administration, particularly in leave processing. Traditionally, manual procedures required 7-14 days to approve leave requests, involved multiple steps, manual calculations, and were prone to errors, delays, and lack of transparency. The introduction of the e-SDM system significantly reduces processing time to approximately one day, enabling online submission, real-time monitoring, and electronic approval accessible anytime and anywhere via smartphones. The system automatically calculates leaves balances and prevents over-application, ensuring data accuracy and reducing misuse. Besides operational efficiency, the system enhances transparency by providing accessible real-time status updates, creating an audit trail for each decision, and making the process auditable and accountable. Despite these advantages, challenges such as user resistance, digital literacy, infrastructure issues, and system integration remain. This research employs descriptive-analytical methods, combining interviews, observations, and documentation, to analyze the effectiveness of e-SDM implementation. The findings indicate that digitalization has streamlined leave management, minimized administrative burdens, and improved data accuracy. Moreover, it fosters a fairer and more transparent work environment, reinforcing good governance principles and supporting Surabaya's vision to become a smart city. The research underscores the importance of technological adaptation within bureaucratic reforms and offers strategic recommendations for further system improvements. Overall, the successful adoption of e-SDM in Gubeng serves as a model for digital transformation in public service delivery, contributing to more efficient, transparent, and accountable governance in local government institutions.

This study aims to analyze the role of the Regional People's Representative Council (DPRD) in supervising the implementation of road infrastructure development programs in Bintan Regency. Using a qualitative approach based on literature studies, this study examines how the DPRD carries out its supervisory function to ensure transparency, efficiency, and accountability in the implementation of infrastructure projects. The results of the study show that although the DPRD has a constitutional mandate to carry out supervision, its implementation still faces various challenges. These challenges include limited competent human resources, weak political will to follow up on supervisory findings, and suboptimal coordination between the executive and the legislature. This condition has an impact on the effectiveness of supervision and the quality of infrastructure development that has not fully met the principles of good governance. This research emphasizes the importance of increasing the institutional capacity of the DPRD through training, strengthening regulations, and utilizing information technology. In addition, public participation in the supervision process also needs to be increased as a form of constructive social control. Thus, the DPRD's supervision of infrastructure development can run more effectively and contribute to the creation of sustainable, transparent, and accountable regional development.

This research seeks to examine the innovative governance of police logistics to enhance the operational service efficiency at the Logistics Bureau of East Java Regional Police. The research context arises from the need to reform police logistics management to meet technological innovations and demands for public accountability. This research utilized a qualitative method featuring a case study approach, incorporating extensive interviews with logistics officers, operational personnel, and third-party providers, along with firsthand observations of digital logistics management systems. The results indicate that the adoption of the Integrated Logistic Management System (ILMS) and barcode tracking has improved transparency, distribution speed, and efficiency in operational budgets. Nonetheless, difficulties persist in human resource capability and interdepartmental collaboration. The dialogue suggests that these advancements correspond with adaptive governance theory, stressing bureaucratic adaptability in response to organizational shifts, and public service motivation, which underscores the importance of motivation and professionalism in enhancing the quality of public services. The research finds that digital innovation and performance-oriented assessment enhance the efficiency of police operational services. It suggests enhancing human resource capabilities, performance assessment systems, and collaboration among units to attain transparent, effective, and sustainable logistics management.

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

This study aims to analyze the zakat accounting recording system and its implications for zakat fund reporting at BAZNAS Garut Regency with reference to PSAK 409. The research method employed is descriptive qualitative, conducted through interviews with BAZNAS officials and analysis of ZIS data collection for the 2023–2024 period. The findings reveal that the current recording process remains manual and semi-digital, which creates challenges in terms of accuracy and consistency of reporting. Nevertheless, the data indicate a 46.64% increase in ZIS collection, particularly in zakat maal and unrestricted donations. These results highlight the need for strengthening human resource (HR) capacity, developing an information technology–based recording system, and implementing regular internal audits to enhance accountability and transparency of zakat reports. Therefore, this study provides strategic recommendations for BAZNAS Garut Regency to optimize zakat fund management in order to ensure sustainability, strengthen public trust, and improve the overall quality of organizational governance.  

This study aims to analyze the integration of administration, state property management, human resources, and finance in supporting a facilitative immigration system. These four aspects are essential pillars for maintaining efficiency, effectiveness, and transparency in public service delivery within immigration institutions. However, their implementation often operates separately, causing inefficiency and delays in administrative decision-making. Using a descriptive-analytical approach based on literature review and regulatory analysis, this study finds that structured collaboration among administrative units strengthens internal coordination and improves service quality for the public. Administration functions as the foundation for documentation and record management, state property supports operational infrastructure, human resources drive organizational performance, and finance ensures program continuity and budget accountability. The integration of these components creates a more adaptive, transparent, and accountable work system to face global challenges, especially in the era of digital public services. The study recommends implementing an integrated information system, enhancing personnel competencies, and optimizing budget planning and supervision to achieve professional and competitive immigration governance.

The development of information and communication technology (ICT) has encouraged the implementation of Electronic-Based Government Sistems (SPBE) aimed at improving the quality of public services to become more transparent, accountable, and efficient. In line with this, the Department of Communication and Informatics (Diskominfo) of Central Java Province developed the Integrated Secretariat and Supporting Unit Sistem (Si-SEKRUP) application as a digital innovation specifically designed to support internal administrative management. The presence of this application represents a concrete step in bureaucratic digital transformation, particularly in realizing administrative services that are fast, integrated, and oriented toward the principles of good governance. This study aims to evaluate the effectiveness of the Si-SEKRUP application in supporting digital-based administrative governance. The research method applied is descriptive qualitative, utilizing secondary data obtained from literature, official reports, and public documents, with validation through data triangulation. The findings show that the implementation of Si-SEKRUP has significantly improved administrative efficiency, as reflected in the acceleration of document processing by up to 50%, the achievement of 100% digital documentation, and a substantial reduction in paper use that supports a paperless office sistem. Furthermore, the integration of digital and real-time asset monitoring has enhanced organizational transparency and accountability. The implementation of this application has not only provided technical benefits but has also fostered a shift in employee work culture toward more adaptive, collaborative, and productive practices in line with digital-era demands. These findings affirm that the success of bureaucratic digital transformation requires sustainable development, both in terms of technological infrastructure and human resource competencies, so that SPBE utilization can run optimally and deliver tangible value to public services.

The Village Consultative Body (BPD) plays a strategic role in overseeing the implementation of village governance to ensure transparent, participatory, and accountable governance. However, in practice, the effectiveness of the BPD's role is often influenced by various internal and external factors. This study aims to analyze the role of the BPD of Kersik Tuo Village in improving village government accountability based on the five dimensions of Servqual developed by Parasuraman, Zeithaml, and Berry, namely tangibles, reliability, responsiveness, assurance, and empathy. The research uses a descriptive qualitative approach with a case study method. Primary data was obtained through in-depth interviews with the BPD chairperson, village officials, and BPD members, while secondary data was sourced from official village documents, accountability reports, and related literature. Data analysis was conducted using the interactive Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing.The results of the study indicate that in the tangibles dimension, the BPD has provided physical facilities and information media that support transparency; in the reliability dimension, the BPD consistently carries out supervision in accordance with the planning and implementation cycle of village programs; in the responsiveness dimension, the BPD quickly responds to complaints and aspirations from the community; in the assurance dimension. Factors supporting the role of the BPD include the commitment of members to transparency, clear regulatory support, and partnerships with village officials and the community. Meanwhile, the main obstacles include limited human resources, supporting facilities, and suboptimal community participation. In conclusion, the BPD of Kersik Tuo Village has played a fairly effective role in maintaining the accountability of village administration, although there is still a need to improve the capacity of members, strengthen facilities and infrastructure, optimize public participation, and utilize information technology to support transparency and the quality of village public services.

This study aims to explore the implementation of the 12-Year Compulsory Learning policy in Kaimana Regency, West Papua, with a focus on the challenges and opportunities faced by the Finance Section of the Education, Youth, and Sports Office in managing the education budget. This study also examines how budget management and allocation of education funds can improve access and quality of education in the area, as well as the role of coordination between local governments, schools, and communities. A qualitative approach with a case study design was used in this study to collect data through in-depth interviews, participatory observation, and document analysis. The results of the study show that despite efforts to improve performance-based budget management, limited infrastructure and human resources remain the main challenges in the implementation of education policies. Weak coordination between stakeholders, as well as active community involvement, are important factors influencing the success of the 12-Year Compulsory Learning policy. This study recommends increasing the capacity of human resources, allocating more equitable budgets, and strengthening collaboration between local governments, schools, and communities to increase the effectiveness of these policies. Thus, this research contributes to a deeper understanding of the implementation of education policies in remote areas and proposes practical solutions to address existing challenges. Furthermore, this study highlights the importance of transparency and accountability in education budget management as an effort to build public trust and ensure that available funds are truly used to support improvements in education quality. In the context of Kaimana Regency, which faces geographical challenges and limited access, a participatory oversight mechanism involving the community and independent oversight institutions is key to ensuring that budget allocations are not only on target but also capable of driving real change on the ground.

This study aims to analyze the extent to which Statement of Financial Accounting Standards (PSAK) 109 on Zakat Accounting has been implemented in the financial reporting of Amil Zakat Institutions. PSAK 109 is designed as a guideline to ensure that the management of zakat, infaq, and alms funds is carried out in an accountable, transparent, and Sharia-compliant manner. The research employs a qualitative descriptive approach, using in-depth interviews, observation, and documentation as data collection techniques, allowing for a comprehensive exploration of zakat accounting practices applied by the institution. The findings indicate that the Amil Zakat Institution has implemented most aspects of PSAK 109, particularly in the recognition, measurement, and presentation of zakat funds, which are clearly separated from non-zakat funds. This practice demonstrates a positive effort by the institution to maintain accountability and transparency in managing public funds. However, the study also reveals weaknesses in the disclosure aspect, especially in the Notes to Financial Statements (CALK), where the information provided remains limited and has not fully met the requirements of PSAK 109. Such limitations reduce the overall quality and transparency of financial reporting. The main challenges in implementing PSAK 109 include the limited number of human resources with sufficient technical knowledge of zakat accounting, the inadequacy of the existing accounting information system, and the lack of intensive technical training. These issues hinder the optimal application of PSAK 109 and may lead to inconsistent interpretations in practice. Therefore, strategic improvements are required through internal capacity building, the development of integrated accounting information systems, and continuous assistance from relevant authorities. These efforts are expected to enhance the quality of zakat financial reporting, making it more transparent, accountable, and Sharia-compliant, while also strengthening public trust in Amil Zakat Institutions as trustworthy managers of public funds.

This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms

Quality education services are closely linked to the effectiveness of financial and asset governance within local government institutions. This study aims to explore in depth the strategic role of the Finance and Assets Subdivision in enhancing the effectiveness of education services under the Central Kalimantan Provincial Education Office. Using a descriptive qualitative approach, data were collected through interviews, observation, and documentation. The analysis was carried out following the Miles and Huberman model, which involves data reduction, data display, and conclusion drawing. The results indicate that the Finance Subdivision plays a critical role in needs-based budget planning, ensuring that financial allocations align with educational priorities and policies. It manages key funding sources such as School Operational Assistance (BOS) and Special Allocation Funds (DAK) with a focus on transparency, accountability, and timely reporting. Meanwhile, the Asset Subdivision contributes through systematic recording, equitable distribution, and optimal utilization of regional property. These responsibilities are supported by regular training programs and consistent monitoring to ensure that facilities remain functional and beneficial for educational purposes. The implementation of integrated digital management systems, such as SIMDA, SIKD, and SIPKD, has significantly improved data accuracy, accessibility, and overall management efficiency. These systems allow for more transparent governance and facilitate informed decision-making at the institutional level. The study concludes that the active and coordinated role of the Finance and Assets Subdivision forms a strong foundation for professional, efficient, and sustainable education governance. The findings suggest that strengthening human resource capacity, enhancing interdepartmental coordination, and further integrating digital information systems are essential strategies to improve the quality and equity of education services in the region. Such improvements will contribute to achieving better educational outcomes and fostering public trust in government-managed education services.

This study analyzes the health financing system in Indonesia from a human rights perspective, particularly after the enactment of Law No. 17 of 2023 concerning Health and Minister of Health Regulation No. 18 of 2022 concerning the Implementation of One Data in the Health Sector. These two regulations reflect the state's commitment to strengthening the national health system based on the principles of justice, transparency, and the fulfillment of citizens' constitutional rights to quality, equitable, and sustainable health services. Through a qualitative approach using document analysis of relevant regulations, policies, and academic literature, this study identifies a paradigmatic transformation in health financing, from merely a fiscal mechanism to a strategic instrument for guaranteeing human rights in the health sector. The results show that despite normative and institutional progress, the implementation of the health financing system still faces several challenges. These challenges include aspects of the community's economic accessibility to health services, limitations in transparency and accountability in fund management, and inequality in the distribution of financial resources between regions. In addition, funding sustainability and dependence on certain funding sources are also issues that need to be addressed. In response to these challenges, this study recommends three main strategies: (1) strengthening the integration and interoperability of financing data through the One Health Data system, (2) diversifying funding sources by involving the private sector, philanthropy, and other innovative schemes, and (3) reorienting health budget allocations to favor vulnerable groups and underdeveloped regions. These efforts are expected to encourage the realization of a fair, transparent, and sustainable health financing system within the framework of fulfilling human rights in Indonesia.

This study aims to examine the role of the Enterprise Resource Planning system in improving the quality of corporate financial reports. Accurate, relevant, and timely financial reports are the main key to effective decision making by management and stakeholders. However, many companies, especially in Indonesia, still face obstacles in preparing financial reports due to manual processes that are prone to errors, information delays, and lack of data integration. The Enterprise Resource Planning system as an integrated information technology solution is expected to be able to overcome these problems by automating business processes and providing data in real time. The research method used is a literature review that examines various sources of scientific literature related to the implementation of Enterprise Resource Planning and its impact on the quality of financial reports. The results of the study indicate that the implementation of Enterprise Resource Planning significantly improves the accuracy, efficiency, relevance, and timeliness of financial report preparation, while supporting data transparency and accountability. Constraints such as limited human resources, implementation costs, and resistance to change remain challenges that must be managed properly. This study concludes that Enterprise Resource Planning has a strategic role in improving the quality of financial reports and is an important investment for companies that want to increase their competitiveness and effectiveness of financial management in the digital era.

Efficient budget management in the public sector requires reliable and relevant information. In this context, management accounting plays a crucial role not only as a financial recording tool but also as a support system for planning, controlling, and evaluating organizational performance. This article explores how management accounting can be implemented to help government institutions and non-profit organizations use public resources effectively. The study uses a descriptive qualitative approach by reviewing relevant academic literature. Findings indicate that a well implemented accounting system can enhance transparency, improve accountability, and reduce waste as well as the risk of budget misuse. Moreover, the financial and non-financial information it provides supports data-driven decision-making processes. Successful application of management accounting depends on strong leadership commitment, competent human resources, and the adoption of good governance principles. Therefore, management accounting serves not only as an administrative necessity but also as a foundational tool for delivering high-quality and trustworthy public services.

The era of the Industrial Revolution 4.0 and Society 5.0 brings significant changes in various aspects of life, including education. Islamic educational institutions, as vital entities in shaping the character and knowledge of younger generations, are required to undergo digital transformation to improve governance and management quality. Management Information Systems (MIS) serve as a primary tool that can integrate administrative processes, data management, and decision-making effectively, efficiently, and accountably. This study discusses the optimization of MIS in strengthening the governance of Islamic educational institutions, focusing on the challenges and opportunities faced in this era of advanced technology. The research method employed is qualitative descriptive, reviewing literature and previous studies concerning MIS and the management of Islamic educational institutions amidst digital technological dynamics. The findings indicate that optimizing MIS demands developing human resource capacities, improving technological infrastructure, and fostering an organizational culture adaptive to digital change. Although challenges such as infrastructure limitations, cultural resistance, and data security issues exist, opportunities arising from technologies like cloud computing and big data pave the way for more modern and competitive institutional management. Strengthening governance through MIS not only enhances efficiency but also supports accountability and transparency in line with Islamic values that emphasize honesty and responsibility. Thus, optimizing MIS is a key strategy to ensure Islamic educational institutions can adapt and thrive in the Industrial Revolution 4.0 and Society 5.0 era.

This research uses the Fraud Control Plan (FCP) as a moderating variable to explore how human resource competency, internal control systems, and internal supervision affect regional government financial reporting. Due to financial reporting transparency and accountability issues, public sector corruption remains rampant, prompting the study. A quantitative approach was used using moderated regression analysis. Lampung Province's Regional Financial and Asset Management Agency (BPKAD) accounting and reporting workers received questionnaires to gather data. The results show that human resource competency, internal control mechanisms, and internal supervision improve financial reporting. The Fraud Control Plan strongly moderates the correlations between human resource competency, internal supervision, and financial reporting quality, but not the internal control system. These findings imply that improving human resource competences, internal supervision, and fraud control may significantly enhance regional government financial reporting openness and accountability.