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Veny Nisratul Husna; Kamelia Kamelia; Anisa Anisa; M. Gilang Maulana; M. Sulaiman +1 more

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the strategic role of the Information and Documentation Management Officer (PPID) of the General Elections Commission (KPU) of Palangka Raya City in supporting the strengthening of democracy and public participation at the local level. This research uses a qualitative approach with a descriptive-analytical design through documentary studies on regulations, internal policies of KPU, PPID service reports, and public information request data, enriched with observations of the information service mechanisms both offline and online. The results show that, normatively and structurally, the PPID of Palangka Raya City KPU has carried out its functions in accordance with the provisions of Law No. 14 of 2008 and KPU Regulation No. 22 of 2023. The information service procedures, response time limits, and the use of the E-PPID system reflect the institutional commitment to the principle of transparency. However, the level of utilization of public information services is still relatively low and dominated by the academic community, particularly students. Additionally, there have been no recorded requests for information from disabled groups, despite the provision of disability-friendly facilities. These findings indicate a gap between administrative information openness and substantive public participation. This study concludes that strengthening the role of PPID in the future should be directed toward public communication strategies, political education, and inclusive approaches so that information openness does not stop at regulatory compliance but can make a tangible contribution to the consolidation of a participatory and just local democracy.

Linda Ikawati; Fifiana Wisnaeni; Sandra Leoni Prakasa Yakub

International Journal of Law and Civil Affairs 2025 International Forum of Researchers and Lecturers

This study explores the integration of customary law and government regulations in environmental protection, emphasizing the role of community perceptions in shaping effective legal frameworks. Marginal ecosystems, such as coastal areas, urban fringes, and sacred natural sites, often face vulnerability due to fragmented governance systems that fail to coordinate customary practices with formal legal structures. The research investigates how integrating local traditions and state regulations can enhance biodiversity conservation, improve community engagement, and ensure the long term sustainability of environmental management efforts. Findings reveal that when customary laws are formally recognized and incorporated into state regulations, they significantly enhance the legitimacy and effectiveness of conservation policies. Communities in regions like Bali, Indonesia, and Pacific Islands have shown that hybrid legal approaches, which respect traditional ecological knowledge, result in greater participation and trust in conservation activities. However, challenges such as administrative complexity, lack of standardized guidelines, and the need for adequate funding and support for community based governance hinder the full potential of this integration. The study highlights the importance of simplifying legal processes and fostering mutual understanding between customary practices and formal regulations to achieve successful ecosystem protection. This research emphasizes the need for policy reforms that ensure the inclusion of customary law in environmental governance frameworks, ultimately promoting a more inclusive, adaptive, and sustainable approach to managing marginal ecosystems.

Sarah Sakiran Salsabila; Khoirul Ilmiyati; Agung Winarno; Heny Kusdiyanti

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

The rapidly changing and increasingly uncertain business environment presents significant challenges for micro, small, and medium enterprises (MSMEs), requiring them to adapt quickly and strategically to survive and remain competitive. This conceptual article examines the role of business models as an effective adaptation strategy for MSMEs in responding to dynamic market conditions, technological change, and shifting consumer preferences. Through a comprehensive review of various business model frameworks and dynamic capability theories, this study emphasizes that business models play a crucial role in shaping organizational flexibility and strategic responsiveness. The findings highlight that adaptable value propositions enable MSMEs to continuously align their offerings with evolving customer needs, while agile resource management allows firms to efficiently reconfigure internal and external resources. Furthermore, continuous business model innovation and renewal are identified as essential mechanisms for sustaining long-term resilience and competitiveness. The article argues that a business model should not be viewed merely as an operational or administrative tool, but rather as a core strategic mechanism that integrates strategic vision, organizational capabilities, and market orientation. By actively leveraging flexible and innovative business models, MSMEs can enhance their adaptive capacity, mitigate environmental uncertainty, and achieve sustainable competitive advantage in rapidly changing business environments.

Iren Grecia br Sinaga; Rispi Aeni Nurhalifah; Tanti Amalia Hidayat; Abdilah Abdilah

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This paper discusses the role of the global minimum tax in addressing tax avoidance by multinational corporations in Indonesia. This policy is the result of an agreement between the OECD/G20 (Organization for Economic Co-operation and Development) in the Base Erosion and Profit Shifting (BEPS) 2.0 project, which aims to reduce global tax avoidance practices by multinational corporations (MNEs). With a minimum rate of 15%, the GMT is expected to create fiscal justice and strengthen the tax base in developing countries like Indonesia. This research uses a qualitative approach based on a review of literature from the OECD, IMF, and academic journals. The analysis shows that the implementation of the GMT has positive potential in increasing state revenues, but also poses administrative challenges and the risk of reducing investment competitiveness. The Indonesian government needs to adjust tax regulations and strengthen fiscal administration capacity to optimize the benefits of this policy. This study also confirms the importance of international cooperation in the successful implementation of the GMT and reducing the potential for tax avoidance by multinational corporations. Furthermore, regular monitoring and evaluation are needed to assess the impact of this policy on the Indonesian economy and to ensure that the implementation of the GMT does not hinder economic growth and investment in strategic sectors.

Muhammad Nurahmad; Aisyah Aulia Putri; Nurasia Natsir

Proceeding of the International Conference on Global Education and Learning 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

The integration of artificial intelligence chatbots as virtual teaching assistants (VTAs) represents a transformative shift in student support services within higher education. This study investigates the implementation, effectiveness, and impact of AI-powered chatbots in providing academic support, administrative assistance, and personalized guidance to university students. Employing a longitudinal mixed-methods approach over 18 months, this research analyzed data from 2,347 students across 15 universities that deployed VTA systems, examining interaction patterns, student satisfaction, learning outcomes, and cost-effectiveness. Quantitative analysis of 487,392 chatbot interactions revealed that VTAs successfully handled 78.4% of student queries without human intervention, with response times averaging 3.2 seconds compared to 4.7 hours for traditional support channels. Qualitative findings from focus groups and interviews highlighted students' appreciation for 24/7 availability, immediate responses, and non-judgmental interactions, while also revealing concerns about empathy limitations, complex query handling, and the desire for human connection in critical situations. The study demonstrates that VTAs significantly improve support service accessibility and efficiency while reducing operational costs by an average of 43%. However, optimal implementation requires careful integration with human support staff, continuous training of AI systems, and attention to equity issues in digital access. This research contributes to understanding how AI can augment rather than replace human educators, offering evidence-based recommendations for implementing VTA systems that enhance student success while maintaining the human elements essential to quality education.

Inayyah Nur Fitry Sirajuddin

VitaMedica : Jurnal Rumpun Kesehatan Umum 2025 STIKES Columbia Asia Medan

This study aims to analyze the role of human resource management (HRM) in improving performance and retention among healthcare professionals in health service facilities. Using a systematic literature review approach based on the PRISMA method, this study reviewed 25 international and national journal articles published between 2015 and 2025. The findings indicate that strategic HRM practices—such as competency-based recruitment, continuous professional development, fair compensation, and transformational leadership—positively influence both performance and retention of healthcare workers. Additionally, factors like organizational culture, work-life balance, and psychological well-being play a mediating role in enhancing job satisfaction and organizational commitment. The results highlight that HRM practices are not merely administrative functions but strategic elements that determine healthcare organizations’ sustainability and competitiveness. The study contributes to the development of theoretical frameworks in strategic HRM and provides practical recommendations for healthcare managers to design more adaptive, fair, and human-centered HR policies.

Jeihan Mahendra Putra; Abdul Rahman

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Local governments play a strategic role in public service delivery and are required to undertake rapid, systematic, and sustainable institutional and governance transformation. These demands arise in response to changes in the organizational environment, regulatory developments, and increasing public expectations regarding the quality, effectiveness, and accountability of public services. Improving the capacity of human resources, particularly those managing services and complaints, is a crucial factor in ensuring professional, adaptive, and technology-based services. However, issues with staff competency are still found in public service institutions that interact directly with the public, particularly at the sub-district level. In an effort to improve the quality of public administration services, the government established the Integrated Sub-district Administrative Services (PATEN) policy as stipulated in Minister of Home Affairs Regulation Number 4 of 2010. This study aims to analyze the implementation of the PATEN policy in Sawangan District, Depok City, using a qualitative approach and descriptive methods. The results indicate that the implementation of PATEN has generally been effective, marked by the fulfillment of substantive, administrative, and technical aspects, and supported by clear regulations. However, public complaint services have not been optimal due to technical constraints in the website-based complaint system.

Nurcholisah Fitra; Syafrina Ulfah

VitaMedica : Jurnal Rumpun Kesehatan Umum 2025 STIKES Columbia Asia Medan

Public health administration plays a strategic role in strengthening primary health care governance amid increasingly complex health system challenges. This study aimed to synthesize recent evidence on the development, challenges, and implications of public health administration during the period 2020–2025. A literature review with a systematic approach was conducted by analyzing peer-reviewed articles retrieved from major scientific databases and selected through a PRISMA 2020 flow process. The findings indicate that effective public health administration—characterized by strong governance, adaptive leadership, and the integration of digital health information systems—contributes to improved performance of primary health care services in terms of service quality, efficiency, and sustainability. However, the review also reveals persistent gaps, particularly the limited empirical evidence examining causal relationships between administrative capacity and health service performance, as well as challenges related to human resource readiness and data governance in digital transformation. These findings highlight the need to strengthen administrative capacity, leadership competencies, and integrated information systems to support resilient primary health care. The study provides theoretical and practical implications for policymakers, health managers, and researchers in advancing public health administration toward more effective and sustainable health systems.

Subhan, Ahmad; Bambang Agus Herlambang; Ahmad Khoirul Anam

Router : Jurnal Teknik Informatika dan Terapan 2025 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

Flooding is one of the most recurrent natural disasters in Central Java Province, particularly during the rainy season. Diverse geographical characteristics, high rainfall intensity, and rapid urban development contribute to the region’s high vulnerability to flood hazards. According to the Central Java Statistics Agency, a total of 414 flood events and 407,784 affected victims were recorded between 2019 and 2021. This study aims to develop a web-based Geographic Information System (GIS) capable of mapping the spatial distribution and impact levels of floods across Central Java. The methodology includes collecting flood event data from the Central Java Statistics Agency, processing spatial data such as administrative boundary shapefiles, performing attribute integration between spatial and non-spatial datasets, and creating thematic maps using QGIS. The visualization outputs were exported into an interactive web format using the qgis2web plugin and subsequently integrated into a website developed with HTML, CSS, and JavaScript. The results show that the GIS system successfully visualizes flood-prone areas, identifies regions with high flood intensity, and enables users to explore detailed information through interactive digital maps. Additional website features—such as historical flood data, statistical summaries, and descriptive impact indicators—enhance the system's usefulness for disaster analysis. This study demonstrates the crucial role of GIS in supporting disaster mitigation, spatial planning, and policy evaluation related to flood management. Future research is recommended to incorporate more recent datasets and additional non-spatial variables such as rainfall intensity and floodwater depth to improve the system’s analytical accuracy and comprehensiveness.

Sri Yulianty Mozin; Siti Nurcahyati Abdussamad; Sabrina Meamogu

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This article examines the typology and classification of regional government apparatus in Indonesia by analyzing their structure and functions within local governance. The study draws on recent theoretical literature (2020–2025) and legal frameworks to map how different types of regional apparatus such as executive agencies (“dinas”), supporting agencies (“badan daerah”), secretariat, inspectorate, and territorial units are organized and classified. Using a normative-juridical and conceptual approach, the paper reviews relevant laws, regulations, and academic studies to identify patterns of structural typology and functional differentiation within local governments. The findings reveal that many local governments still apply structural-heavy models rather than functionally tailored organizations, leading to excessive bureaucracy and inefficiency. The analysis suggests that a clearer classification aligned with functional roles can improve governance effectiveness and administrative efficiency. The article concludes by recommending that local governments re-evaluate their organizational structures to better reflect the functional needs of governance, rather than merely replicate structural models.                                                               

Faiz Faricha; Karjo Karjo; Rony Rony; Burhanudin Afandi

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

The transformation of the post-pandemic education system has crystallized online learning as a permanent component, with parents assuming an unprecedented instructional role at the elementary level, particularly at Madrasah Ibtidaiyah (MI). This qualitative case study aims to analyze in depth the dynamics and implications of the role of these parents during the transition period. Data was collected through in-depth interviews with parents, students, and teachers from two MIs in Blora, enriched by observation and analysis of communication documents. The findings of the study reveal three crucial things: first, there is a transformation of the role of parents into "substitute teachers" which creates a significant psychological burden due to the gap between the demands of the role and pedagogical capacity. Second, the communication pattern between schools and parents is still one-way and administrative, and has not built a collaborative three-way partnership by involving students. Third, the quality of parental assistance is very diverse and highly dependent on their digital literacy capacity and educational background, which directly affects the development of students' self-regulated learning. This study concludes that the effectiveness of parental roles is determined by psycho-educational support, the quality of communication channels, and the level of personal capacity, so policy implications must move towards a differentiated and empowerment-oriented approach.

Isnawiyah Isnawiyah; Siti Mujanah; Riyadi Nugroho

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Public service reform in Indonesia increasingly emphasizes inter-agency collaboration as a mechanism to enhance administrative efficiency, service integration, and responsiveness to citizens’ needs; however, in many regions, including West Kotawaringin Regency, collaborative practices remain fragmented due to uneven human resource (HR) capacities, inconsistencies in standard operating procedures (SOPs), and limited technological integration across institutions. This study aims to examine the current state of HR collaboration, identify key barriers and enabling factors, and propose an integrated and adaptive HR collaboration model to strengthen public service delivery. Using a qualitative multi-case study approach, data were collected through semi-structured interviews with leaders and operational staff from multiple regional government agencies and analyzed using NVivo 15 to generate thematic coding and visual tools such as word clouds, hierarchy charts, and project maps. The findings indicate that current collaboration is largely transactional and administrative, exemplified by the physical co-location of agencies at the Public Service Mall (MPP) without effective systemic interoperability. Three critical themes emerged: gaps in HR distribution, competencies, and role clarity; structural and behavioral constraints including sectoral ego, SOP discrepancies, and limited digital integration; and opportunities to enhance collaboration through shared digital dashboards, inter-agency forums, and cross-functional HR mobility. Based on these results, the study proposes a three-pillar Integrated and Adaptive HR Collaboration Model comprising comprehensive digital integration, flexible HR competency sharing, and inclusive service co-creation involving community stakeholders, offering both theoretical contributions to collaborative governance and practical guidance for regional governments seeking to improve public service effectiveness.

Subroto, Vivi Kumalasari; Sudibyo, Sukemi Kamto

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

Local governments in Indonesia rely significantly on local tax revenues to strengthen fiscal independence and sustain regional development. Among these revenue sources, the Motor Vehicle Tax (PKB) and the Motor Vehicle Transfer Fee (BBNKB) play a vital role in shaping regional fiscal capacity. This study explores how both taxes contribute to the Regional Own-Source Revenue (PAD) of Central Java Province during the 2020–2024 period. Drawing on quantitative analysis and secondary data from the Central Java Regional Revenue Agency (Bapenda), the research assesses the effectiveness and contribution of PKB and BBNKB in supporting local fiscal performance. The results show that PKB consistently exerts a positive, meaningful influence on PAD, underscoring its central role in sustaining the province’s fiscal strength. In contrast, BBNKB demonstrates a weaker, less stable impact, primarily driven by changes in vehicle ownership trends and administrative challenges. When considered together, both tax instruments contribute to enhancing local fiscal capacity, although the reliance on PKB remains predominant. These findings underscore the importance of modernizing regional tax administration, particularly through digital innovation, transparent reporting systems, and community-based compliance strategies. Strengthening these mechanisms is essential to building a more resilient and autonomous fiscal framework, especially in the context of post-pandemic economic recovery and long-term regional development planning

Annisa Fitira; Rahayu Subekti

Prosiding Seminar Nasional Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Informed consent constitutes a fundamental legal and ethical requirement in healthcare services, ensuring that every medical action is performed with the patient’s full awareness and voluntary approval. In Indonesia, the obligation to obtain informed consent is firmly regulated under the Health Law No. 17 of 2023, the Minister of Health Regulation on Medical Consent, and provisions on medical records. This paper examines the essential role of informed consent as a protective instrument for both patients and healthcare providers within the clinical and legal framework. Informed consent guarantees patients’ rights to information, autonomy, and decision-making, while providing legal safeguards for medical practitioners by documenting the process of explanation, acceptance, or refusal of medical treatment. Proper documentation within medical records ensures accountability, continuity of care, and serves as crucial evidence when medical disputes arise. Medical disputes often stem from dissatisfaction, communication gaps, or misunderstandings about risks inherent in medical procedures. Therefore, informed consent functions not merely as an administrative requirement but as a mechanism for preventing conflict, clarifying responsibilities, and distinguishing unavoidable medical risks from professional negligence. By strengthening the implementation of informed consent, healthcare providers can enhance transparency, improve service quality, and reduce the likelihood of medical litigation.  

Wifa Shabilla; Tazkia Widia Ardani; Siti Nurhaliza; Dea Rizki Desambari; Zhafira Nasywa Adriyanasta +3 more

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The banking sector is a strategic pillar that supports national economic stability and relies heavily on public trust. To maintain this legitimacy, banks are required to implement Corporate Social Responsibility (CSR), which is not only a moral obligation but also a legal duty as regulated in several laws such as Law No. 40 of 2007 on Limited Liability Companies and Law No. 21 of 2011 on the Financial Services Authority (OJK). This study aims to analyze the responsibility of OJK in managing Corporate Social Responsibility (CSR) funds based on the principles of Good Governance and to examine the role of banking institutions in maintaining public trust through transparent and accountable Corporate Social Responsibility (CSR) practices. This research employs a normative juridical approach by reviewing relevant legislation, literature, and regulatory documents. The results show that OJK holds normative, institutional, and legal responsibilities in supervising Corporate Social Responsibility (CSR) implementation to ensure compliance with the principles of transparency, accountability, independence, responsibility, and fairness. Meanwhile, banking institutions play a crucial role in ensuring that Corporate Social Responsibility (CSR) becomes an integral part of their sustainability strategy rather than a mere administrative formality. The application of Good Corporate Governance (GCG) has a positive impact on increasing public trust, as transparency and accountability in Corporate Social Responsibility (CSR) management strengthen the social legitimacy of banking institutions. Therefore, synergy between OJK and the banking sector in enhancing Corporate Social Responsibility (CSR) governance is the key to achieving an ethical and sustainable financial system.

Godensia Baina; Maria Febriani Dhone; Yufentus Ngenta; Yohanes Pemandi Lian

Jurnal Pariwisata Indonesia 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study explores the implementation of sustainable accounting practices in the management of Pasir Panjang coastal tourism by examining how local cultural values and community personality influence sustainability-driven decisions. Using a qualitative approach, data were collected through interviews, field observations, and documentation analysis involving local community members, tourism actors, and village government representatives. The findings indicate that sustainable accounting is not only understood as an administrative or financial reporting system, but also as a framework shaped by cultural norms, collective identity, and local wisdom. Elements such as communal responsibility, environmental awareness, and traditional stewardship practices significantly contribute to how sustainability initiatives are planned, recorded, and evaluated. Furthermore, the personality traits of the local community—such as openness, cooperation, and strong social cohesion—play an essential role in ensuring inclusive participation and shared accountability. This study concludes that integrating cultural values and community character enhances the effectiveness of sustainable accounting practices in coastal tourism management and encourages long-term environmental and socio-economic resilience.

Nyak Angeli Ajianing; Maulia Riska; Nurbaiti

Jurnal Maisyatuna 2025 STAI Denpasar Bali

This study aims to analyze the role of information technology systems in enhancing operational efficiency in modern Islamic banks. The implementation of information technology is considered essential for accelerating services, improving data accuracy, reducing administrative costs, and expanding the reach of digital financial services in the Islamic banking sector. This research employs a qualitative approach to explore processes, experiences, and the application of digital services in several Islamic banks that have implemented mobile banking, internet banking, and IT-based internal management systems. The findings reveal that information technology significantly improves operational efficiency and effectiveness through transaction digitalization, administrative process automation, mobile banking utilization, e-procurement systems, integration of digital payment features, and the adoption of fintech solutions. Information technology also strengthens data security and enhances service quality for customers. However, its implementation presents challenges such as cybersecurity risks, infrastructure readiness, human resource competence, and compliance with Sharia principles. Overall, the application of information technology systems contributes substantially to improving efficiency, productivity, and competitiveness in modern Islamic banking.

Rika Rizki Rohmah; Zainul Asror; Purwanto Purwanto; Laela Nikmatul Wafiroh

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

BUMDes Raharja, as a village-owned economic institution, plays a strategic role in supporting local economic growth. However, preliminary assessments indicate several weaknesses in organizational governance and financial administration, particularly concerning record-keeping discipline, understanding of village financial management standards, and utilization of supporting operational documents. This community assistance research aims to strengthen institutional governance and enhance financial administrative capacity within BUMDes Raharja to ensure greater transparency, accountability, and compliance with village financial management principles. The study employs a participatory action research (PAR) approach through three main stages: (1) situation analysis and problem mapping, (2) implementation of assistance through training, technical support, and development of financial administrative instruments, and (3) evaluation through observation, document analysis, and interviews. The results show improved understanding among BUMDes administrators regarding financial administration procedures, the development of more systematic financial recording formats, and strengthened commitment to implementing more orderly and professional governance. Overall, the assistance program has had a positive impact on enhancing the managerial capacity of BUMDes Raharja as a sustainable village economic institution.

Aprilya Fransisca Natasya; Ica Sridewi; Tiara Tiara

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

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.

Bayu Tri Lenggono; Muhammad Rudy Rosehan; Muhammad Miqdad; Muhammad Afdil Hermawan; Suhaimi Suhaimi

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Financial management and administration have an important role in maintaining the sustainability and quality of educational institutions. Effective financial management is one of the indicators of good institutional governance and has a direct effect on the quality of educational services. This study aims to analyze the implementation of financial management and administration in MTs Muhammadiyah 3 Al-Furqon Banjarmasin. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, direct observations, and documentation studies. The results of the study show that the financial management of madrasah has been carried out systematically and transparently with a clear division of duties between the head of the madrasah, the treasurer, and the school committee. The use of the Madrasah Activity Plan and Budget (RKAM) digital application has been proven to increase efficiency, accuracy, and administrative order in financial reporting. However, there are still several obstacles, such as delays in the disbursement of School Operational Assistance (BOS) funds and limited internet networks. Good cooperation between madrassas and foundations also plays a role in maintaining the sustainability of educational programs. Overall, the madrasah financial system reflects the principles of transparency, accountability, and professionalism in the management of education finances.