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This study aims to examine how nepotism can manifest through the role of informal institutions and its influence on administrative integrity within the bureaucracy. The method used is literature analysis by examining various related scientific references, such as books, journal articles, and research, which are then analyzed descriptively and analytically through identification, classification, and data integration. The research findings indicate that nepotism does not only arise from weaknesses in the official system, but is also strongly influenced by the existence of informal institutions such as personal networks, social norms, and organizational culture. This practice tends to persist within a system because it gains social recognition, making it difficult to overcome solely with regulations. The consequences include a decline in employee professionalism, weak accountability, and erosion of administrative integrity, which impacts on reduced public trust in government institutions. The implications of this study indicate that a comprehensive approach is crucial in bureaucratic reform, through strengthening the official system and changing organizational cultural values ​​to produce transparent, accountable, and dignified government management.

Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.

This study aims to analyze the implementation of information technology in improving the quality of public services. The research method used is library research by collecting and analyzing various scientific sources, such as journals, books, research articles, and government documents related to information technology and public services. The results show that the implementation of information technology through online service systems, official websites, and administrative information systems is able to improve the effectiveness, efficiency, transparency, and accessibility of public services. Information technology also helps accelerate administrative processes, reduce data management errors, increase employee productivity, and strengthen communication between the government and the community. In addition, the implementation of information technology supports the realization of e-government and good governance through increased accountability and information transparency. However, the implementation of information technology still faces several challenges, such as limited human resources, inadequate technological infrastructure, unstable internet connections, and the low ability of some communities to use digital services. Therefore, it is necessary to improve employee competencies, develop technological infrastructure, and conduct public socialization to optimize the implementation of information technology in public services. Overall, information technology has proven to be a strategic solution in creating modern, effective, efficient, transparent, and community-oriented public services.

The completeness of nursing care documentation serves as a primary indicator of hospital service quality and remains a critical component of patient safety, clinical communication, and legal accountability. Despite its importance, empirical evidence from various healthcare facilities indicates that nursing records are frequently suboptimal, incomplete, or inconsistent. This study aims to analyze the complex interrelationships between burnout and coaching on the completeness of nursing care documentation, specifically examining the role of nursing competence as a mediating (intervening) variable at the Dr. Chasbullah Abdulmadjid General Hospital in Bekasi City. Utilizing a quantitative research framework with a cross-sectional design, this study sampled practicing nurses stationed across inpatient and intensive care units. Primary data were gathered through a validated, structured questionnaire designed to measure psychological burnout, the frequency of clinical coaching, perceived professional competence, and the objective completeness of documentation. The data were subjected to rigorous analysis using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the hypothesized pathways within the conceptual model. The results demonstrated that burnout exerts a significant negative influence on both nursing competence and the quality of documentation, suggesting that emotional exhaustion hinders professional performance. Conversely, systematic coaching was found to have a significant positive impact, directly improving both competence levels and documentation adherence. Critically, the analysis confirmed that nursing competence acts as a vital intervening variable; it effectively mediates and strengthens the influence of both burnout reduction and coaching interventions on the overall completeness of nursing care records. This study concludes that proactive burnout management and the institutionalization of structured coaching programs are essential strategic priorities. By addressing these factors, hospital management can enhance individual nurse competence, thereby ensuring high-quality, comprehensive nursing documentation that supports patient safety and institutional integrity.

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests that corporations with higher sustainability transparency tend to exhibit better tax compliance and avoid aggressive tax avoidance schemes. Grounded in stakeholder and legitimacy theories, these findings underscore that ethical ESG adoption strengthens public accountability and enhances the integrity of corporate governance within the Indonesian capital market.

This study examines the implementation of Islamic business ethics in e-commerce transactions, with a specific focus on the Shopee platform. The research is motivated by the increasing growth of digital commerce accompanied by various ethical issues such as product misrepresentation, lack of transparency, and weak accountability of sellers. The objective of this study is to analyze how ethical principles, including honesty, fairness, and responsibility, are applied in online transactions. This research employs a qualitative approach using a systematic literature review method by analyzing 20 relevant scholarly articles published between 2020 and 2026. The findings reveal that although the platform provides adequate transactional systems, ethical violations are still prevalent, primarily due to information asymmetry between sellers and consumers. Trust emerges as the most influential factor in purchasing decisions, while perceived risk and security play supporting roles in shaping consumer behavior. Additionally, economic incentives such as promotions often override ethical considerations in influencing consumer decisions. The study implies that strengthening ethical enforcement, enhancing platform supervision, and improving consumer digital literacy are essential to ensure a sustainable and trustworthy e-commerce ecosystem.

This research examines digital charity practices within Christian media communication on YouTube, focusing on two distinct donation formats: marapthon live stream donations (e.g., 24‑hour fundraising events) and sermon‑based donations (offerings collected during or after online worship services). Despite the rapid growth of faith‑based online giving, a critical problem remains: the absence of an integrated system that aligns these two donation models with Christian values of transparency, accountability, and community stewardship. Existing platforms often treat live marapthon and sermon donations separately, leading to fragmented donor experiences and inefficient fund utilization. Therefore, this study aims to develop a conceptual framework for an integrated digital charity system by comparatively analyzing media communication strategies in both donation contexts. The proposed method is a netnographic comparative analysis, involving systematic observation of YouTube comments, chat logs, and video descriptions from 10 Christian channels (5 marapthon‑focused, 5 sermon‑focused) over six months, supplemented by semi‑structured interviews with content creators and donors. The main findings reveal that marapthon donations emphasize urgency and real‑time social proof, while sermon donations rely on theological framing and pastoral trust. The synthesis proposes a hybrid system architecture incorporating real‑time donation tracking, automated acknowledgment, and weekly theological reflection modules. In conclusion, integrating both models into a single development framework enhances donor engagement and aligns digital charity with Christian communication ethics, offering practical guidelines for church‑based YouTubers and platform developers.

Although Indonesia has integrated SDG 6 goals into national development planning, access to safe drinking water and sanitation remains a challenge in rural areas, particularly due to suboptimal policy implementation at the local level. The PAMSIMAS program is a government policy designed to improve access to clean water and sanitation services thru a community empowerment approach. This research aims to analyze the implementation of the PAMSIMAS program policy in supporting the achievement of SDG 6 in Mentaras Village, Dukun District, Gresik Regency. The research approach is descriptive qualitative with data collection thru observation, interviews, and documentation. The analysis was conducted using George C. Edwards III's policy implementation model, which includes communication, resources, executor disposition, and bureaucratic structure. The research results show that the program implementation has achieved significant progress, marked by an increase in the number of households accessing clean water, affordable service costs, and community-based management thru BP-SPAMS and BUMDes that reflect the principle of accountability. However, the implementation of the program still faces challenges such as limited service coverage, an imbalance in the facilitator-to-beneficiary ratio, and coordination obstacles among implementing stakeholders. Therefore, strengthening the dimensions of communication, resources, and institutional coordination is necessary to enhance the effectiveness of program implementation and support the achievement of SDG 6 targets by 2030.

this study aims to evaluate the impact of capacity building for village officials in Anjir Seberang Pasar I Village on the effectiveness of village administrative and financial management following the implementation of Law No. 6 of 2014. The primary focus of the study is to measure changes in the competencies of village officials before and after the implementation of technical guidance, as well as the use of the Village Financial System (Siskeudes) application and Internet Banking Business. The research method used is qualitative with a case study approach, in which data collection was conducted through observation, interviews, and the completion of pre-test and post-test questionnaires by respondents consisting of the Village Secretary, Kaur, and Kasi. The results of the study indicate a significant increase in three key variables: perceived usefulness, perceived ease of use, and attitude toward using. Quantitatively, the average validation score from respondents reached 4.53 (on a 5.0 scale), which falls into the “Agree” category regarding the system’s effectiveness. Based on data analysis, the success rate of capacity building for village officials was recorded at 29.23%, with a final understanding rate reaching 91.33%. These findings indicate that practice-oriented and participatory training is capable of improving the technical skills and accountability of village officials in managing digital-based government administration. The integration of Siskeudes and digital banking has proven to have a positive impact on a safer and more transparent payroll system at the village level.

Industrial waste management is an essential part of environmental protection and management efforts in Indonesia. Industrial development contributes positively to economic growth, but it also creates risks of environmental pollution when waste is not managed properly and in accordance with legal regulations. This study aims to analyze legal regulations concerning industrial waste management in Indonesia, evaluate the compliance level of PT Selatan Jadi Jaya with applicable laws and regulations, and examine law enforcement efforts and accountability mechanisms for violations affecting the environment. The research applies an empirical normative method using statutory and field approaches. Data were collected through literature studies of legislation, scientific journals, and legal doctrines, supported by observations and interviews with related parties. The findings show that industrial waste management has been comprehensively regulated under Law Number 32 of 2009 and Government Regulation Number 22 of 2021. However, implementation still encounters obstacles such as weak supervision, limited legal awareness among business actors, and economic considerations affecting corporate compliance. PT Selatan Jadi Jaya has fulfilled several administrative obligations but still requires improvement in substantive waste management practices. Effective supervision, consistent law enforcement, and stronger corporate commitment to sustainability and environmental responsibility are therefore necessary to achieve optimal environmental protection.

This study analyzes the urgency of strengthening citizen lawsuit mechanisms in response to spatial planning failures from an environmental law perspective, using the 2025 floods in Bali as a case study. The study is motivated by the increasing frequency and intensity of floods, which can no longer be understood as merely natural phenomena, but rather as the result of structural failures in spatial planning management and weak government accountability. Normatively, spatial planning is regulated under Undang Undang Nomor 26 Tahun 2007 dan Undang Undang Nomor 32 Tahun 2009 however, its implementation reveals a gap between legal norms and actual practice. The methodology employed is a normative legal approach, involving an analysis of legislation, legal doctrine, and judicial practices related to citizen lawsuits. The study's findings show that land-use conversion and development in water catchment areas, which go against the precautionary principle, the polluter pays principle, and sustainable development, are examples of spatial planning violations that cause flooding in Bali. In this situation, citizen lawsuits increase public access to justice while acting as a legal tool to hold the state responsible for its carelessness. However, this mechanism's effectiveness is still limited by the absence of a clear legal foundation, the difficulty of the burden of proof, and the public's limited access to the litigation process. Therefore, in order for citizen lawsuits to serve as effective tools for environmental protection and accountability, it is imperative that clear regulations be established, procedures be streamlined, and public access and ability information be improved.

This study describes Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The purpose of this study is to explain Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. This research finds that the government's role from an Islamic public and social finance perspective is not only as a regulator but also as an active supervisor, ensuring that economic activities are run in accordance with Sharia principles. Supervisory mechanisms are implemented through the institution of hisbah (Islamic tax), Sharia-based regulations, and a system of public financial accountability and transparency. Furthermore, Islamic social finance instruments such as zakat (alms), infaq (donations), sedekah (charity), and waqf (endowments) have been proven to play a role in equitable wealth distribution and reducing social inequality. This supervisory concept remains relevant in the modern economic context, including the digital sector and Sharia finance. The implications of this research suggest that the government needs to strengthen the implementation of Islamic-based supervision in the modern economic system by strengthening Sharia financial institutions, optimizing the management of Islamic social funds, and enhancing transparent and accountable regulations. Furthermore, adaptation of Islamic supervisory mechanisms is necessary to address the development of the digital economy. This research also implies the importance of increasing Sharia economic literacy among the public to support the creation of a more sustainable and equitable economic system.

This study examines the integration of Sound Governance principles within the sustainable tourism policy cycle to address institutional fragmentation and evaluation inefficiencies in developing economies. Using a sequential explanatory mixed-methods design, the research develops a multidimensional evaluation framework aligned with the Sustainable Development Goals (SDGs), analyzing policy performance across five strategic domains: Economy, Social-Welfare, Culture-Education, Environment, and Governance. The quantitative phase utilizes 17 adapted SDG indicators to measure policy efficacy, while the qualitative phase employs semi-structured interviews and stakeholder mapping to deconstruct power dynamics in multi-actor co-management structures. The findings reveal that Sound Governance—specifically transparency and accountability—serves as a critical catalyst for policy effectiveness, significantly influencing destination sustainability through an input-process-output-outcome-impact pathway. Empirical evidence from the case of Penglipuran Village, Bali, corroborates these results, demonstrating that indigenous institutional legitimacy enhances social responsiveness but remains vulnerable to overtourism-driven economic dependency. Notably, the study demonstrates that integrating SDGs into the policy evaluation cycle transforms assessments from mere administrative formalities into strategic instruments for long-term demand stability and ecosystem preservation. These findings position Sound Governance as a strategic intangible asset, offering theoretical contributions to development administration and practical guidance for policy-makers navigating the complexities of sustainable destination management in competitive global markets

This study describes a comparative analysis of public financial systems in the ancient world, medieval Europe, and early Islam from a social justice perspective. The purpose of this study is to analyze the public financial systems of the ancient world, medieval Europe, and early Islam from a social justice perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results of this study indicate that the ancient world had an administratively efficient financial system but was highly centered on the power of the ruler, resulting in high social inequality. In medieval Europe, the financial system was influenced by feudalism and religious values, but was fragmented and dependent on the elite, resulting in an unequal distribution of wealth. Meanwhile, early Islam presented a more structured financial system through the Baitul Mal (Financial Treasury) and instruments such as zakat, kharaj, and jizyah, oriented towards social justice and wealth redistribution. However, all three systems have their respective weaknesses, especially in aspects of implementation, accountability, and equity. This study concludes that social justice in the public financial system requires the integration of institutional efficiency, ethical values, and strong redistribution mechanisms.

This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.

The development of artificial intelligence (AI) has transformed organizational landscapes and driven fundamental changes in leadership practices and strategic management. This article aims to critically examine AI-based leadership by highlighting its opportunities, risks, and implications for strategic management. The study employs a qualitative literature-based approach using an integrative literature review strategy. The data consist of secondary scholarly literature relevant to AI, leadership, governance, innovation, and strategic management, which were analyzed through qualitative thematic analysis and conceptual content analysis. The findings show that AI-based leadership creates opportunities in the form of improved decision quality, faster strategic analysis, operational efficiency, stronger innovation, and enhanced organizational agility. However, AI integration also presents risks, including algorithmic bias, limited decision transparency, technological dependency, accountability challenges, and ethical concerns. This study confirms that AI does not fully replace human leaders; rather, it fosters a hybrid leadership model that requires technical, adaptive, transformational, and ethical capabilities. The study implies that the effectiveness of AI-based leadership depends on responsible governance, organizational cultural readiness, and balanced human–machine collaboration in supporting strategic management.

Group-based learning in the classroom plays a vital role in enhancing social interaction, individual responsibility, as well as students' critical thinking and collaborative skills. However, its implementation often faces challenges such as the dominance of certain members, social loafing, low participation, and interpersonal conflicts that hinder group effectiveness. This study aims to comprehensively examine the dynamics of learning groups by integrating four key aspects: the concept of group dynamics based on the Tuckman model, the characteristics of effective groups in cooperative learning, group formation techniques, and conflict management strategies. The research utilizes a qualitative approach with a literature study method, analyzing 25 sources including nationally accredited journals, academic books, and theses published between 2020 and 2024. Data analysis was conducted through reduction, thematic classification, content analysis, and conceptual synthesis. The results indicate that effective group dynamics can be achieved through the Tuckman stages, the application of the five elements of cooperative learning, the selection of appropriate group formation techniques with risk mitigation, and the implementation of the Thomas-Kilmann conflict management styles.The scientific contribution of this research is the development of an integrative model based on these four aspects, which serves as a conceptual framework to strengthen collaborative learning practices in the classroom. Practical implications include the formation of ideal groups consisting of 4–5 students, the establishment of initial group contracts, the use of dual assessment rubrics (individual and group), and peer evaluation mechanisms to enhance accountability and reflection.

This study aims to examine the service performance of the Women’s Empowerment and Child Protection Agency (DPPPA) of Gorontalo Regency in handling cases of violence against children. The study focuses on addressing the service performance from several aspects; (a) productivity, (b) service quality, (c) responsiveness, (d) responsibility, and € accountability. This study was conducted based on the persistently high number of cases of violence against children, which require effective, responsive, and accountable public service handling from the local government. This study employed a qualitative method with a descriptive approach. Data collection techniques included observation, interviews, and documentation, while data analysis used the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The findings indicate that service productivity is fairly good, as reflected in a clear case-handling flow, though it remains constrained by limited human resources and cross-sector coordination. Service quality is considered positive in terms of empathetic attitudes and the availability of private service spaces; however, the quality of physical facilities and the availability of professional personnel still need improvement. Officers’ responsiveness is relatively quick at the initial stage, but follow-up information on cases is not consistently provided. Responsibility for implementing procedures is in accordance with standard operating procedures, although completion times are often lengthy. Meanwhile, administrative accountability functions well, but the transparency of information to victims still needs to be strengthened.