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This study examines human resource competence in improving financial management at the Public Service Agency of Gorontalo State University, a public higher education institution that operates under a flexible financial management model while remaining accountable for public funds. The main problem addressed is how financial management personnel translate regulatory knowledge, technical skills, and professional attitudes into efficient, effective, and accountable financial governance. This study aims to analyze the competence of financial management personnel and explain its contribution to strengthening institutional financial management. A qualitative descriptive approach was employed through interviews, observation, and document analysis involving bureau leaders, financial work team officials, treasurers, and financial managers across relevant work units. The findings show that knowledge competence is reflected in personnel understanding of regulations, policies, financial systems, budgeting procedures, reporting requirements, and the linkage between budget and institutional performance. Skills competence is demonstrated through financial administration, transaction recording, document verification, use of financial information systems, reconciliation, reporting, and preparation of accountability documents. Attitudinal competence appears in professionalism, compliance, integrity, prudence, responsibility, and openness to evaluation and audit. Financial management has been directed toward performance-based planning, expenditure control, budget realization monitoring, reporting, supervision, and audit follow-up. However, challenges remain in regulatory adaptation, system integration, data quality, document timeliness, account-code accuracy, inter-unit coordination, and consistency of audit follow-up. The study concludes that strengthening human resource competence is essential for improving financial management that is efficient, effective, accountable, and performance-oriented in public university financial governance.

This study examines the performance of student administrative services in the Society 5.0 era at the Bureau of Academic Affairs, Student Affairs, and Planning of Gorontalo State University, focusing on scholarship services. It addresses the need for accessible, responsive, transparent, inclusive, and student-centered administrative services in higher education. A descriptive qualitative approach was employed through in-depth interviews, participatory observation, and document analysis. Informants included bureau leaders, scholarship and financial aid administrators, operational officers, and students receiving various scholarship schemes. Thematic analysis was conducted through data reduction, data display, and conclusion drawing, while validity was ensured through source triangulation, method triangulation, and member checking. The findings show that accessibility has improved through service counters, websites, social media, WhatsApp, online forms, SIMPEL BAKP, and coordination with faculties and study programs. However, information remains fragmented, digital standard operating procedures are not uniform, and disability-inclusive access is limited. Responsiveness is supported by direct and digital communication, but it lacks a dedicated complaint system, automatic notifications, selection-status dashboards, and real-time disbursement tracking. Service quality is perceived as fairly good because students experience professional, friendly, and fair treatment. Nevertheless, service documentation, procedural standardization, staff training, and humanistic technology integration need strengthening. The study concludes that scholarship administration should be transformed into a centralized, inclusive, responsive, transparent, and student-centered digital-humanistic service model.

Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.

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 conducts a systematic review of literature concerning the role of Management Information Systems (MIS) in managing Umrah pilgrim data across Indonesia. Employing a Systematic Literature Review (SLR) guided by the PRISMA protocol, the study examined and synthesized 24 peer-reviewed articles published between 2019 and 2026, drawn from Google Scholar, SINTA, and nationally accredited journal portals. Findings indicate that MIS adoption has yielded notable improvements in operational efficiency, data reliability, service transparency, and the overall quality of managerial decision-making within Umrah travel organizations. Web-based MIS remains the predominant technological approach, offering integrated modules for pilgrim registration, document handling, financial tracking, and departure scheduling. At the national level, government-initiated platforms such as SISKOHAT and SISKOPATUH have demonstrated tangible contributions to the administration of Hajj and Umrah services. Nevertheless, persistent obstacles continue to hinder full-scale adoption, including inadequate digital infrastructure in certain regions, inconsistent internet connectivity, and gaps in human resource competencies for operating digital systems. The study argues that embracing MIS is no longer optional for Umrah travel operators; rather, it constitutes a strategic necessity. Future research is encouraged to investigate long-term implementation outcomes, cross-system comparisons, and data security considerations within the broader digital landscape of pilgrimage service management.

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.

This article discusses innovations in cash waqf management through the integration of digital technology with the SatuWakaf.id platform developed by the Indonesian Waqf Board (BWI). The urgency of this research is driven by the need for a transformation in waqf governance to optimize the potential of the Sharia economy in the era of disruption. This study employs a literature review method with a qualitative approach to examine the role of digitalization in enhancing efficiency, transparency, and public participation in waqf. The findings indicate that digital waqf provides ease of access, transaction flexibility, and transparency through a real-time reporting system that is accountably accessible to donors (wakif). Furthermore, the integration of technologies such as QRIS, e-wallets, and internet-based systems effectively addresses various constraints of conventional waqf management, including limited reach and complex administration. However, significant challenges remain, such as low public literacy, limited technological competence among waqf managers (nazir), and cyber security risks surrounding digital transactions. Consequently, the optimization of digital waqf requires strong synergy between human resource development, adaptive regulatory strengthening, and the development of inclusive technological infrastructure to ensure that national waqf potential is fully utilized for the welfare of the community.

The premium healthcare industry in urban areas is experiencing increasing competition along with the increase in healthcare facilities and the increasing public demand for fast, comfortable, and quality medical services. In this context, Columbia Asia Pulomas Hospital is implementing an expansion strategy by increasing facility capacity, modernizing services, and adding a Center of Excellence (COE) as a service differentiation. This study aims to analyze customer retention strategies within the Balanced Scorecard (BSC) framework, focusing on the relationship between customer perspectives, internal processes, learning and growth, and their application to the financial perspective. The research method uses a document-based policy and strategy analysis approach, field findings, and a synthesis of Balanced Scorecard theory and patient experience.The analysis shows that customer retention during the expansion phase is influenced not only by clinical quality, but also by the assurance of doctor time in practice, speed of service, physical comfort, and digitization of queues and administration. The addition of a COE has been shown to increase the perception of service value and expand market share through service specialist differentiation. Within the BSC framework, the customer perspective serves as a leading indicator for achieving the financial perspective, where increased patient retention contributes to increased revenue, ROI growth, and long-term financial expectations. The research implications emphasize that strategies for strengthening human resources, modernizing internal processes, and service innovation are important foundations in ensuring successful hospital expansion and enhancing competitive advantage.

This community service program aimed to strengthen the capacity of economic institutions and community business groups in villages and urban areas within the OVOP program locations in East Flores Regency. The program responded to the growing need for adaptive business strategies in the digital era and the importance of developing local potential into competitive products. It was implemented through a participatory, educative, and applicative approach during September 8–12, 2025. The training methods included lectures, interactive discussions, case studies, hands-on practice, and simulations to ensure a balance between theoretical understanding and practical application. The findings indicate significant improvements in participants’ understanding of the OVOP concept, managerial competencies, financial administration, and technical skills in product processing, packaging, and labeling. In addition, participants demonstrated increased awareness and ability in applying digital marketing strategies to expand market reach. The program also fostered stronger collaboration networks among business groups, economic institutions, and local government stakeholders. High participant engagement and active involvement throughout the sessions reflect the effectiveness of the training design. Overall, this program contributes to enhancing local economic resilience and promoting sustainable, competitive, and community-based enterprises. The study highlights the importance of continuous mentoring, institutional strengthening, and policy support to sustain the long-term impact of capacity-building initiatives in rural and semi-urban areas.

The increasing number of corruption cases involving School Operational Assistance (BOS) funds has become a serious challenge for the education sector in Indonesia. These cases not only undermine public trust in educational institutions but also hinder the achievement of equitable and quality education. This study aims to analyze the role of professional leadership in preventing and addressing the misuse of BOS funds within educational institutions. The research employs a qualitative approach through literature review and analysis of relevant regulations, scholarly publications, and documented corruption cases in the education sector. The findings indicate that professional leadership characterized by integrity, accountability, transparency, and strong ethical commitment plays a significant role in minimizing opportunities for corruption. Effective leaders are able to establish robust internal control systems, promote a culture of honesty, and ensure participatory financial management involving various stakeholders. Furthermore, continuous supervision and adherence to governance principles strengthen institutional resilience against financial misconduct. The study implies that strengthening leadership capacity and ethical values among educational leaders is essential for improving financial governance and fostering public confidence in educational management. Professional leadership is therefore a crucial factor in supporting clean, transparent, and sustainable education administration.

This study aims to analyze the effect of Digital Accounting Systems on Financial Decision Quality through Accounting Information Quality in modern companies. This research employed a quantitative explanatory approach using a survey design. Primary data were collected from 100 employees working in finance, accounting, and financial administration departments through purposive sampling and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The findings reveal that Digital Accounting Systems have a positive and significant effect on Accounting Information Quality, Accounting Information Quality has a positive and significant effect on Financial Decision Quality, and Digital Accounting Systems also directly improve Financial Decision Quality. The mediation test confirms that Accounting Information Quality partially mediates the relationship between Digital Accounting Systems and Financial Decision Quality. These results imply that companies should not only adopt digital accounting technology but also strengthen system integration, data validation, transaction standardization, and user competence to ensure that digital accounting systems produce accurate, timely, relevant, and useful information for effective financial decision-making.  

This community service activity aims to improve the competency of Regional Apparatus Work Unit (SKPD) personnel in preparing monthly, quarterly, and semi-annual financial statements in accordance with Government Accounting Standards (SAP). This activity uses a participatory approach through Focus Group Discussions (FGD) involving 95 participants consisting of Financial Administration Officers and expenditure treasurers from various SKPDs in the Semarang City Government. The evaluation indicators included participant participation, improvement of understanding, identification of reporting problems, and formulation of follow-up actions. The finding, based on the results of the post-test, an average of 80% of participants showed improvement, particularly in account classification, transaction recording, and periodic report preparation. The FGD identified four major issues: limited mastery of financial information systems, data input errors, insufficient competent human resources, and weak inter-unit coordination causing delays in report submission. As post-FGD outcomes, participants agreed on the need for continuous technical training, standardized operating procedures, optimization of information system integration, and the establishment of a reporting coordination forum. These results provide evidence that FGD was effective not only in evaluating participants’ competencies but also in generating practical solutions to enhance transparent and accountable regional financial governance.

Educational financing management plays an important role in improving the quality of education in primary schools. However, limited school operational funds often become an obstacle to achieving optimal educational outcomes. This study aims to analyze the efficiency of educational financing as a strategy for improving education quality at SDN Mekarjaya, Tasikmalaya Regency. The research employed a qualitative descriptive approach with a case study design. Data were collected through interviews, observations, and documentation studies involving the principal, teachers, and school financial documents. The findings indicate that the implementation of data-based planning, priority-scale budgeting, digital financial administration through the ARKAS application, and collaboration with various stakeholders contributed positively to improving school quality. Financing efficiency supported literacy programs, teacher competency development, learning effectiveness, and school management improvement. Although the school still faced challenges related to limited funding sources and administrative constraints, efficient financial management enabled the school to optimize available resources effectively. This study concludes that efficient, transparent, and accountable educational financing management can serve as a strategic instrument in supporting sustainable improvement in the quality of primary education.

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

This study aims to analyze the effect of e-government implementation, Transparency and Maturity of Internal Control System (SPI) on the Quality of Buleleng Regency Government Financial Reports. The research method uses a quantitative approach with a survey method through the distribution of questionnaires to 74 respondents consisting of heads of financial sub-sections and financial report preparation staff at 37 Regional Work Units (SKPD) in Buleleng Regency. The sampling technique uses purposive sampling. Data are analyzed using multiple regression with the help of SPSS 26. The results of the study indicate that the e-government variable does not have a significant effect on the quality of Buleleng Regency government financial reports. Meanwhile, the Transparency and Maturity of Internal Control System (SPI) variables have a positive and significant effect on the quality of Buleleng Regency government financial reports. This finding indicates that the higher the level of implementation of transparency and maturity of the internal control system (SPI), the better the quality of local government financial reports. However, the implementation of e-government has not yet made a significant contribution, possibly due to the suboptimal implementation of the reporting system, which focuses solely on service and administration, and the limited use of technology by human resources. Therefore, the Buleleng Regency government is expected to improve the effectiveness of its e-government implementation and continue to strengthen the transparency and maturity of its internal control system (SPI) to improve the quality of its financial reports. Keywords: E-Government, Transparency, Internal Control System Maturity, financial report quality

This study analyzes the application of good governance principles in the context of Islamic financial service management at Baitul Maal wat Tamwil (BMT) Islam Berdaya Mandiri Kaitakan. This study uses a qualitative approach with a case study method, collecting data through in-depth interviews, participant observation, and analysis of internal documents. The results of the study show that the five principles of good governance transparency, accountability, responsibility, independence, and fairness have been adequately implemented, albeit with varying degrees of depth. Transparency is realized through routine financial reporting at the Annual Member Meeting, although access to daily information is still limited. Accountability is maintained through internal and external oversight mechanisms from the Cooperative Office, although independent external audits have not been carried out routinely. The institution's responsibility is reflected in its sharia compliance, which is supervised by the Sharia Supervisory Board, and the accuracy of its financial reporting. Independence is realized through a deliberative decision-making process, while fairness is applied in the form of non-discriminatory services and the distribution of financing based on field verification. The findings reveal that the main challenges lie in the digitization of information systems and limited resources for external audits. Overall, the implementation of good governance at BMT has created a governance foundation that is in line with sharia principles and modern public administration values, with room for improvement mainly in the optimization of information technology and institutional capacity building.

Kalingara Village still faces various obstacles in financial administration. Problems in general occur such as manual financial records, a long-time report making process, and data storage that is less organized and prone to loss or damage. This condition makes it difficult for village officials, especially the treasurer and village secretary, to search for data, prepare reports, and make decisions based on valid and up-to-date financial data. This research uses software engineering research methods with descriptive and qualitative approaches. This research is focused on the process of designing and developing a web-based information system for village financial administration, which aims to solve real problems in Kalingara village. The design of the Village financial administration information system in presenting information can be used as a reference in the development of the system by the next researcher and facilitate the creation of an information system for the processing of financial administration data in the village.

Limited understanding of inheritance law and village financial management among village officials remains a significant issue that may trigger social conflict and weaken village governance effectiveness. This community service program aims to strengthen the capacity of village officials through inheritance law socialization and assistance in village financial management. The activity employed a descriptive method with a participatory approach. Implementation was carried out through structured socialization sessions, interactive discussions, and direct technical assistance adjusted to village administrative practices. Data collection techniques included observation, documentation, and pre-and post-activity evaluations to measure participants’ understanding. The results demonstrate an improvement in village officials’ knowledge of basic inheritance law principles and their awareness of transparent, accountable, and regulation-based village financial management. Furthermore, the program enhanced officials’ understanding of their strategic role in addressing community legal issues and supporting good village governance. Overall, this activity contributes to improving the professionalism and accountability of village administration in delivering community-oriented public services.

This study aims to analyze the implementation of sharia management functions in the administration and financial management of student affairs at Imam Syafi’i Islamic Boarding School (Pondok Pesantren Imam Syafi’i) in Brebes. Islamic boarding schools play an important role not only in developing students’ religious knowledge and character but also in managing administrative and financial systems that support educational activities. In the perspective of sharia management, organizational management should be carried out based on the main management functions, namely planning, organizing, actuating, and controlling, while also adhering to Islamic values such as trustworthiness (amanah), transparency, and accountability. This research employs a qualitative approach with a descriptive method. Data were collected through observation, interviews, and documentation during the PIAWAI Internship Program of the Sharia Management Study Program in 2025. The results show that the administration and financial management of student affairs at Imam Syafi’i Islamic Boarding School have implemented management functions systematically, starting from activity and budget planning, task distribution among student affairs administrators, implementation of administrative processes and financial recording, to supervision and evaluation of financial reports. In addition, the management practices also reflect sharia management principles through the application of trust, accountability, and transparency in managing students’ activity funds. Therefore, the implementation of sharia management functions in administration and financial management contributes to improving the effectiveness of pesantren activities and strengthening governance in Islamic educational institutions.

Based on Law Number 11 of 2006 concerning the Government of Aceh, the Government of Aceh has been granted special authority to manage and regulate various governmental affairs, including land administration. This authority is specifically outlined in Article 16 paragraph (1) letter k, which empowers the Government of Aceh to handle land affairs that span across regencies and municipalities. This power is further reinforced by Presidential Regulation Number 23 of 2015, which transformed the Regional Office of the National Land Agency of Aceh into the Aceh Land Agency, and Qanun Aceh Number 13 of 2019 regarding the Establishment and Organizational Structure of Aceh Regional Apparatus, which laid the foundation for the establishment of the Aceh Land Office. This office is responsible for managing and certifying the Aceh Government’s land assets. This study aims to assess the implementation of the Aceh Land Office’s authority in certifying government land assets, the institutional synergy with the National Land Agency, and the challenges faced in ensuring legal certainty over these assets. The research employs an empirical juridical method with a sociological approach. Data were gathered from interviews with officials from the Aceh Land Office, the Aceh Financial Management Agency, and the National Land Agency, as well as secondary data from legal documents, books, and academic resources. The study found that while the certification process is legally supported, challenges such as incomplete ownership documents and limited resources hinder effective implementation. Measures, such as re-tracing and remapping land assets, are being taken to address these challenges.