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Elis Pirna; Trio Saputra

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Mangrove forests are high-value coastal ecosystems that have the potential to be developed as sustainable ecotourism destinations. This study aims to analyze the development of Mangrove Forest Tourism in Kampung Kayu Ara Permai, Sungai Apit District, Siak Regency based on the three pillars of sustainable tourism of the World Tourism Organization (UNWTO), namely environmental, economic, and socio-cultural sustainability. The method used is a descriptive qualitative approach through literature studies and semi-structured interviews with regional managers. The results of the study show that this area has a good mangrove ecosystem with nine species and an average Tourism Suitability Index (IKW) of 76.89% (Suitable/S2 category). From an economic perspective, eight non-timber forest products (NTFPs) downstream products and community-based homestay models have created an equitable distribution of benefits for residents. The socio-cultural dimension is supported by the authenticity of the coastal Malay tradition that is still preserved. However, the three dimensions face challenges in the form of the absence of protection regulations, the absence of a government fixed budget, and low public participation in management evaluation. This study recommends the issuance of regional regulations, the establishment of tourism BUMDes, and the strengthening of community participation as the foundation for sustainable ecotourism development.  

Ahmed, Abdal; Hariyadi, Ahmad Reza; Wijaya, Rusdiana Priatna

Societal Serve: Journal of Community Engagement and Services 2026 Pusat Riset dan Inovasi Nasional Mabadi Iqtishad Al Islami

This community engagement program aimed to strengthen community empowerment through legal and financial literacy initiatives designed to support sustainable social development in Uttarakhand, India. The program involved rural and semi-urban communities, including local residents, youth groups, small entrepreneurs, and women’s associations, many of whom demonstrated limited understanding of legal rights, financial management, and sustainable economic practices. These limitations reduced their participation in local development initiatives and community decision-making processes. To address these challenges, the program implemented participatory workshops, legal awareness campaigns, financial literacy training, and mentoring activities over a three-month period involving 60 participants. The findings indicated significant improvements in participants’ understanding of legal rights, budgeting practices, savings management, entrepreneurial planning, and financial decision-making skills. Qualitative results further revealed stronger community participation, increased confidence in social engagement, and improved awareness regarding social responsibility and sustainable development. Participants also became more actively involved in local economic and community activities after completing the program.

Josepin Karolina; Windi Audina; Rifqa Masry; Iswar Saputra Nasution; Miftahurrahmah El Hayatli

Jurnal Kesehatan Amanah 2026 Universitas Muhammadiyah Manado

Background: Acute Respiratory Infections (ARIs) remain a significant public health issue in Indonesia, particularly among vulnerable groups such as toddlers. Efforts to control ARIs do not rely solely on health services but also require health advocacy to raise public awareness and secure support from various stakeholders. Objective: This study aims to analyze the health advocacy strategies used to support ARI control programs in Indonesia. Methods: This study employed a literature review using a descriptive qualitative approach. Data were obtained from ten scientific articles in Indonesian published between 2022 and 2026 and retrieved via Google Scholar. Data analysis was conducted using content analysis techniques. Results: The findings indicate that health advocacy strategies for ARI control are primarily implemented at the community level through health education, the use of health communication media, and community empowerment. These strategies have been shown to improve knowledge, awareness, and preventive behaviors regarding ARI. Training of health cadres and active community participation also play a role in supporting the success of ARI control programs. However, studies related to advocacy at the policy level including regulatory aspects and health budget support remain relatively limited. Conclusion: Health advocacy plays a crucial role in supporting ARI control by improving health literacy and community engagement. To ensure the sustainability of these programs, advocacy efforts must be strengthened at the institutional and policy levels.

Vina Oktavia; Evi Priyanti; Rahman Rahman

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to examine flood disaster mitigation efforts carried out by the Regional Disaster Management Agency in Sukamakmur Village, Karawang Regency. This research employed a qualitative method with a case study approach. The theory used in this study is the Strategy Theory proposed by James Brian Quinn (2003:10), which consists of three dimensions: objectives, policies, and programs. The study identifies problems related to flood disasters that occur almost every year in Sukamakmur Village. To address these issues, it is necessary to analyze the mitigation efforts implemented by the Regional Disaster Management Agency (BPBD), as well as the related policies and programs concerning flood disasters. The findings show that the objective of disaster mitigation is directed toward improving community preparedness and capacity in dealing with flood risks. Mitigation policies are implemented through strengthening community capacity based on non-structural mitigation, such as the establishment of Disaster Resilient Villages (DESTANA), village disaster volunteers, and disaster risk assessments. The mitigation programs carried out include disaster awareness socialization, mitigation training, and dissemination of daily weather information. In its implementation, BPBD also coordinates with the village government, sub-district task forces, and the River Basin Management Agency (BBWS). These mitigation programs have had a positive impact on increasing community knowledge, preparedness, and participation, although there are still obstacles in the form of limited budgets, infrastructure, human resources, and suboptimal cross-sector coordination. The contribution of this research is to provide additional insight and new information regarding the role of the Regional Disaster Management Agency in flood disaster mitigation.

Dita Prihartati; Fadhila Atika Najmi; Salma Abinawa Nurra Majid

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

De Alya, Salsabilla; Putri, Yulia Larasati; Alfiyah; Saputri, Novia Pungky; Nuraini, Eka Permata

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This study aims to analyze the compliance of village financial management with the Regulation of the Minister of Home Affairs Number 20 of 2018 in Kalurahan Sariharjo for the 2025 fiscal year and to identify existing challenges. The research employs a qualitative descriptive case study approach, collecting data through interviews and documentation. The results show that the financial management of Kalurahan Sariharjo is generally in accordance with the regulation, including budget structure, management stages, and transparency. Key strengths include the use of Siskeudes, multi-channel transparency, community participation, and revenue diversification. However, challenges remain, including inconsistencies between planning and implementation, low village own-source revenue, the dominance of infrastructure spending, and administrative complexity.

Irman Puansah; Anggi Aulia Hutasuhut; Melisa Aulia Koto; Nurhamida Fitri Simatupang; Muri Entia Melati Lubis

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Public health is an important indicator of the success of regional development and the quality of public services. Local governments play a strategic role in the provision of healthcare services through adaptive, effective, and community-oriented policies. This study aims to analyze local government policies in addressing public health issues through a literature review approach. The research method employed a literature study by examining scientific journals, laws and regulations, books, and policy documents related to regional health policies in Indonesia. The findings indicate that regional health policies are influenced by decentralization, fiscal capacity, the quality of governance, and inter-institutional synergy. Policy implementation continues to face several challenges, including limited budgets, low quality of healthcare human resources, unequal access to healthcare services, and weak intersectoral coordination. However, public service innovation and the strengthening of good governance have proven effective in improving healthcare service delivery. This study emphasizes that the success of regional health policies is determined by government commitment, community participation, integration between central and local policies, institutional strengthening, budget optimization, and service innovations based on community needs.

Husna, Rizky Wirdatul; Rinaldi, Yanis; Yusri , Yusri

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The provision of grants by local governments to vertical agencies of the central government often raises legal tensions over local fiscal autonomy. This study aims to examine the implications of such grant disbursements through the lens of the General Principles of Good Governance (AUPB) and the principles of good financial governance. Employing a normative legal research method, this study analyzes the coherence between the discretionary powers of regional heads and the standards of clean governance. The research findings indicate that grant policies for central government agencies often disregard the principles of prudence and utility, with local budget allocations instead used to fund matters constitutionally the responsibility of the central government (the State Budget). This practice has the potential to become a source of abuse of authority (detournement de pouvoir) if not grounded in objective parameters of local public needs. This study concludes that evaluating grant policies through the AUPB framework, particularly regarding transparency, accountability, and participation, is crucial to preventing local financial subordination. More restrictive regulatory reforms are needed to ensure that grant expenditures remain focused on improving the quality of public services and community welfare at the local level without compromising national fiscal stability.

Yumiati Kaa Rengu Langu; Hendrik Toda; David Wilfrid Rihi; Jacob Wadu

Student Research Journal 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze the role of the Department of Tourism and Culture in preserving traditional houses in Wanokaka District, West Sumba Regency. The research employed a descriptive qualitative method with a field study approach through observation, interviews, and documentation. The informants consisted of officials from the Department of Tourism and Culture, district and village governments, traditional leaders, traditional house owners, and young generations. The findings indicate that the Department of Tourism and Culture has carried out its role as regulator, dynamizer, and facilitator in the preservation of traditional houses. The regulatory role is reflected in cultural preservation policies and supervision of traditional house construction, although specific technical regulations concerning traditional house preservation are still limited. The dynamizing role is implemented through cultural socialization, mutual cooperation activities, and collaboration with traditional leaders and local communities in maintaining the sustainability of traditional houses. Meanwhile, the facilitating role is realized through financial assistance, provision of supporting infrastructure, and promotion of traditional houses as regional cultural heritage. However, the preservation efforts still face several obstacles, including limited budgets, difficulties in obtaining traditional building materials, declining participation of younger generations, and uneven supporting facilities in traditional villages. Therefore, stronger regulations, increased community collaboration, and sustainable government support are needed to optimize the preservation of traditional houses.

Kusmawati Tamelab; Simpexius Asa; Karolus Kopong Medan

Student Research Journal 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study examines the effectiveness of rehabilitation programs for drug addicts who repeatedly abuse narcotics at Badan Narkotika Nasional Kota Kupang. The research was motivated by the increasing complexity of drug abuse and the recurrence of abuse (relapse) among former addicts after rehabilitation. This research aims to analyze the implementation of rehabilitation programs and identify the supporting and inhibiting factors affecting rehabilitation effectiveness. The study employed empirical legal research with a socio-legal approach. Primary data were obtained through interviews and field observations, while secondary data were collected through the study of legislation, books, journals, and related legal documents. Data were analyzed qualitatively using the theories of legal implementation, legal effectiveness, and legal utility. The findings indicate that rehabilitation programs were implemented through assessment, medical rehabilitation, social rehabilitation, and post-rehabilitation stages. During the 2021–2025 period, 25 rehabilitation clients were recorded, with two relapse cases identified, consisting of one moderate relapse case in 2021 and one mild relapse case in 2024. The effectiveness level of the rehabilitation program ranged between 70% and 80%. Supporting factors included legal frameworks, interinstitutional cooperation, family support, and community-based rehabilitation services. Meanwhile, inhibiting factors involved limited professional human resources, inadequate facilities, budget constraints, social stigma, and environmental influences that triggered relapse. The study concludes that rehabilitation for repeat drug abusers in Kupang has been relatively effective; however, institutional strengthening, improvement of rehabilitation facilities, and community participation remain necessary to optimize rehabilitation outcomes.

May Sarah Siregar; Ida Nadirah; Juli Moertiono

Student Research Journal 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Corruption is an extraordinary crime that significantly affects state stability, particularly when it involves civil servants (Aparatur Sipil Negara/ASN). Collective corruption reflects a structured pattern of organized crime within the bureaucratic system. This study aims to analyze the causative factors, modus operandi, and law enforcement constraints related to corruption committed collectively by civil servants. This research employs a normative legal method using conceptual and case approaches through the analysis of the Corruption Court Decision Number 25/Pid.Sus-TPK/2025/PN Mdn. The analysis is based on judicial considerations and legal facts revealed in the decision, which are examined through a criminological perspective. The results indicate that collective corruption by civil servants is influenced by internal and external factors reflected in judicial reasoning, including structural opportunities, weak supervision, and a permissive bureaucratic culture. The modus operandi involves hierarchical collaboration through budget manipulation, price mark-ups, and procurement fraud within the framework of participation (deelneming). Law enforcement constraints include aspects of legal substance, structure, and culture. Therefore, comprehensive legal policies are required through regulatory reform, institutional strengthening, and modernization of supervisory systems.

Septyanisa Wahyuningtyas

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

This research aims to analyze the protection of state forest areas against unauthorized forest product collection in Pasangkayu Regency, specifically from the perspective of preventive and repressive legal protection. The research method used is normative juridical with a descriptive-analytical nature, utilizing secondary data collected through literature studies. The results indicate that forest area protection in Pasangkayu Regency is currently still dominated by a repressive approach, namely legal actions taken after violations occur, such as enforcement operations and criminal proceedings. However, this approach has proven ineffective in providing a maximum deterrent effect due to the high rate of violations triggered by low legal awareness and the community's economic dependence on forest products. Meanwhile, preventive efforts such as monitoring and legal counseling have not operated optimally due to limitations in human resources and budget. Therefore, a balance between preventive and repressive approaches is required, along with strengthening community participation through economic empowerment to enhance the effectiveness of forest protection.

Yanni Rahman; Mulia Inda Purwati; Kiki Helencia

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

This study aims to determine the village financial management of Tinting Village, Sarolangun Subdistrict, in improving community welfare and to identify its supporting and inhibiting factors. This research uses a descriptive qualitative approach with data collection techniques through interviews and documentation. The informants in this study were the village secretary, village treasurer, and the Village Activity Implementation Team (TPKAD). Data analysis was conducted through data reduction, data display, and conclusion drawing. The results show that the financial management of Tinting Village has been implemented through planning, implementation, administration, reporting, and accountability stages. However, it has not been fully optimal in improving community welfare, as it is still dominated by infrastructure development rather than community economic empowerment programs. The supporting factors include clear regulations, cooperation among village officials, and community participation. Meanwhile, the inhibiting factors consist of limited human resources of village officials, low community understanding, and limited budget for empowerment programs

Yohanis Uly Kale; Harry Nenobais; Rahman Hakim, Arief

Jurnal MIMBAR ADMINISTRASI 2026 Universitas 17 Agustus 1945

This study aims to analyze the effectiveness of the implementation of the 2024 Population Census in Sabu Raijua Regency, East Nusa Tenggara Province, as an important component in providing accurate and reliable population data for development planning. The study employs a qualitative approach with data collection techniques including observation, interviews, documentation, and literature review. The research informants consist of the head of the civil registry office, the head of the social affairs office, sub-district heads, data collection officers, and community leaders who are considered to understand the census implementation process. Data analysis was conducted through stages of data reduction, data presentation, and systematic conclusion drawing. The results show that the implementation of the 2024 Population Census in Sabu Raijua Regency has not been fully effective, particularly in terms of inter-agency integration and adaptation to field conditions. Socialization and communication of policies to the community remain limited, resulting in suboptimal consensus and levels of public participation. In addition, the limited number and capacity of data collection officers, along with inadequate facilities and budget support, have also affected the census implementation. Therefore, more intensive socialization efforts, capacity building for officers, and adequate budget and operational facility support are required to improve the effectiveness of future population census implementation.

Dormauli Manurung; Herlina Hanum

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

The development of the cosmetics industry has had both positive and negative impacts on consumers, particularly in Medan City. The high demand for cosmetics has driven irresponsible business actors to produce and distribute cosmetics without distribution permits from the National Agency of Drug and Food Control (BPOM). This study aims to analyze the role of BPOM in supervising illegal cosmetics, examine criminal sanction enforcement, and identify obstacles faced by PPNS investigators at BBPOM Medan. A qualitative empirical juridical approach with field research method was used, employing in-depth interviews, observation, and documentation. The primary informant is the Head of BBPOM Medan. Results show BPOM supervises through pre-market and post-market control, enforcement, and public education. Criminal sanctions under Article 435 of Law No. 17 of 2023 impose up to 12 years imprisonment or Rp5 billion fine. Key obstacles include limited investigator legal expertise, budget constraints, low public participation, fleeing suspects, and files returned by prosecutors. Strengthening investigator capacity, improving inter-agency coordination, and increasing public awareness are urgently needed.

Khairunia Delia Fitri; Roza Fitriawati

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the influence of leadership style, work motivation, budgetary participation, and organizational commitment on managerial performance at private high schools (SMA) in South Tangerang City. The study employed a quantitative approach using a survey method, with the population consisting of principals, administrative managers, and teachers from nine private high schools. A total of 85 valid questionnaires were collected. Data were gathered through questionnaires and analyzed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS) version 26. The results show that, individually, leadership style (X1), work motivation (X2), budgetary participation (X3), and organizational commitment (X4) all positively and significantly impact managerial performance (Y). Furthermore, the combined influence of leadership style and work motivation contributes 63.1% to managerial performance, while budgetary participation and organizational commitment contribute an additional 30.1%. These findings highlight the importance of leadership style and work motivation in enhancing managerial performance, while also emphasizing the role of budgetary participation and organizational commitment in supporting the effectiveness of school management. This study suggests that school management can improve its performance by focusing on these key factors.

Rizan Hasbullah; Wahib Assyahri; Diga Putri Ooktaviane; Yulia Ningsih

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Family resilience in Indonesia faces multidimensional pressures reflected in increasing divorce rates, violence against children, and youth involvement in drug abuse and promiscuity. Bukittinggi City, despite having strong cultural traditions based on local wisdom and religious values, has also experienced an increase in divorce cases and domestic violence. In response, the Bukittinggi City Government launched the Family School Program aimed at strengthening the eight functions of the family: religious, cultural, affection, protection, reproductive, educational, economic, and environmental. This study aims to analyze the best practices of this program using five UN-Habitat indicators: impact, partnership, sustainability, leadership, and transferability. The research method used is qualitative exploratory with data collection through in-depth interviews with informants consisting of alumni, active participants, program managers, and sub-district coordinators, as well as participatory observation and documentation. The results show that the program successfully improved emotional control, family communication, and child-rearing patterns significantly. Multi-stakeholder partnerships with technical agencies, religious institutions, and academics are strong, but the private sector has not yet been involved. Program sustainability is supported by the Mayor's Decree and alumni enthusiasm, but funding remains vulnerable as it is entirely dependent on the local budget. Leadership is distributive from the political level to the community level, but is female-dominated with very low male participation. The program has high replication potential and has attracted many regions for comparative studies. In conclusion, this program falls into the category of good practice approaching best practice, but requires strengthening economic impact, diversifying funding, and increasing male participation.

Aslan Noor; Johan Amanda Maliku; Alifia Cahyanda Septiani; Rafalina Oktatia; Fadhil Putra Nurizal

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Regional Regulations (Perda) constitute a fundamental legal instrument in the administration of regional autonomy in Indonesia. This study aims to: (1) analyze the judicial review mechanism for laws that harm individuals or legal entities within Indonesia's constitutional system; (2) examine procedures for reviewing Government Regulations with implications for harm to individuals or legal entities; and (3) evaluate Perda formation procedures of the West Java Provincial Government and DPRD from the perspective of the State Administrative Court (PTUN). The study employs a normative-empirical method with a descriptive-analytical juridical-normative approach, supplemented by semi-structured interviews with representatives of Bapemperda DPRD West Java Province. Findings indicate that the Constitutional Court's judicial review mechanism is insufficiently responsive to individual remediation; judicial review of sub-statutory regulations by the Supreme Court is not optimally integrated with PTUN mechanisms; and Perda formation in West Java faces procedural constraints including budget limitations, shortage of legislative experts, inadequate substantive public participation, and institutional political dynamics. The theoretical implication affirms the need for incidental review reform within PTUN as a complement to judicial review.

Nur Anggita Rahmadani; Riri Maria Fatriani; Suci Rahmadani

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Slums are an urban issue that arises due to rapid population growth and the limited capacity of local governments to provide adequate housing and basic infrastructure. This leads to areas with low environmental quality, limited access, poor drainage, and high socio-economic vulnerability. A similar phenomenon occurs in Jambi City, which requires a sustainable handling strategy. This study aims to analyze the strategies implemented by the Department of Public Housing and Settlement Areas of Jambi City in addressing slums and assess their contribution to environmental quality. A descriptive qualitative approach was used to understand the policies, program implementation mechanisms, and institutional challenges. Data was collected through interviews with government officials, field observations, and analysis of planning documents. The results indicate that the strategy focuses on improving basic infrastructure, such as road construction, drainage rehabilitation, and the provision of settlement facilities. This program enhances environmental quality and accessibility but faces challenges such as budget limitations, suboptimal inter-agency coordination, and the socio-economic conditions of the community. Addressing slums requires a more comprehensive approach, including collaborative governance, increased community participation, and adaptive policies to ensure sustainable improvements.

Isak Klafle; Ulul Albab; Sapto Pramono; Dian Ferriswara

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

The Papua Special Autonomy Fund (Dana Otonomi Khusus Papua) represents a key instrument of Indonesia’s asymmetric fiscal decentralization aimed at reducing historical inequalities, accelerating regional development, and promoting social justice for Indigenous Papuans. However, after more than two decades of implementation, concerns persist regarding its effectiveness in producing equitable welfare outcomes, particularly with respect to accountability, targeting accuracy, and distributive justice. This literature review critically examines existing scholarly research on the governance, implementation, and impacts of Dana Otsus Papua, with an emphasis on how institutional arrangements shape policy performance and equity outcomes. The study employs a narrative–critical literature review enriched with systematic elements, including transparent search procedures, explicit inclusion and exclusion criteria, and thematic synthesis. Peer-reviewed journal articles and reputable conference proceedings were analyzed using thematic analysis and conceptual mapping to identify dominant findings, methodological approaches, and research gaps. The synthesis reveals recurring patterns across the literature. Accountability mechanisms remain fragmented and weakly integrated across planning, budgeting, monitoring, and evaluation processes. Targeting accuracy is inconsistent, with fiscal benefits frequently failing to reach Indigenous Papuans as intended. Moreover, distributive justice outcomes depend more on institutional recognition, participation, and governance capacity than on the size of fiscal transfers alone. The review also highlights a critical gap in integrative evaluations that link governance arrangements, implementation processes, and equity outcomes. The article concludes that improving Dana Otsus Papua requires a shift from expenditure-focused assessments toward governance- and justice-oriented evaluation frameworks. The study contributes theoretically by integrating accountability, implementation, and distributive justice perspectives, and offers practical insights for strengthening oversight, refining targeting mechanisms, enhancing participatory governance, and embedding digital tools within accountability systems.