SciRepID - Scientific Publication Search

Publication Search

20,133 articles from 385 journals · 1,447 citations tracked

Showing 1-20 of 188

Analytics

Komang Putri Wira Ivana

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

This study addresses the troubling increase in illegally managed micro, small, and medium enterprises (UMKM) operated by foreign nationals in Bali, which poses significant threats to local economic stability and fairness. The analysis focuses on the legal frameworks governing UMKM, including Law No. 20 of 2008 and the Online Single Submission (OSS) system, as well as the regulatory gaps that allow foreign entities to exploit these mechanisms for their gain. A multi-method approach was employed to evaluate the current situation, emphasizing the roles of local government initiatives, banking regulations, and community engagement in combating illegal business operations. The findings reveal a pressing need for enhanced verification processes, stricter compliance measures, and localized regulations to protect legitimate businesses from exploitation by foreign competitors. The study concludes that only through coordinated efforts among government bodies, financial institutions, and local enterprises can Bali achieve sustainable economic growth, ensuring that UMKM can thrive within a fair and equitable commercial landscape.

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.

Yunilia Edon; Syarifuddin Gassing; Ilona V. Oisina S

Filosofi : Publikasi Ilmu Komunikasi, Desain, Seni Budaya 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This study aims to analyze public relations strategies in the implementation of the Mental Revolution Program through Instagram at the Coordinating Ministry for Human Development and Cultural Affairs of the Republic of Indonesia. The Mental Revolution represents an effort to transform public mindsets, attitudes, and behaviors based on the values of integrity, work ethic, and mutual cooperation in order to build a progressive and competitive nation. This research employs a descriptive qualitative approach with a case study method. Data were collected through observation, in-depth interviews, documentation, and triangulation to ensure comprehensive findings. The results indicate that the implemented public relations strategies have optimally utilized social media as a means of public communication, particularly in reaching younger audiences. These strategies include the development of positive content, cross-sector collaboration, and the use of media relations to expand information dissemination. The SWOT analysis reveals that the main strengths lie in effective team coordination, structured communication strategies, and a strong organizational culture, while weaknesses include limited human resources and insufficient technological support. Opportunities arise from extensive networks with various institutions and media, whereas threats stem from public perceptions and limited communication competencies. In practice, the Mental Revolution Program is implemented participatively through various initiatives such as Indonesia Serving, Clean, Orderly, Independent, and United, which are disseminated via Instagram. However, its implementation has not been evenly distributed across regions and has only reached approximately 70%, due to budget constraints and varying levels of commitment among local governments. Therefore, the success of this program largely depends on synergy among stakeholders and consistency in internalizing transformative values within society.

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.

Mardini Hasugian; Etik Umiyati; Rosmeli Rosmeli

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study is motivated by the importance of economic growth as a key indicator of regional development performance and public welfare improvement. Economic growth reflects the ability of local governments to manage resources and implement effective fiscal policies. This research aims to analyze the development and the influence of Local Own-Source Revenue, General Allocation Fund, and Special Allocation Fund on the economic growth of regencies/cities in Jambi Province during the period 2020–2024. The study employs a quantitative approach combined with descriptive analysis. Secondary data are obtained from official publications of relevant institutions and analyzed using panel data regression with the Common Effect Model approach. The results indicate that Local Own-Source Revenue and the General Allocation Fund have a significant effect on economic growth, showing that the increase in regional revenue and fiscal transfers contributes to economic performance. Meanwhile, the Special Allocation Fund does not have a significant effect, indicating that its allocation may not be optimally utilized in stimulating regional economic activities. These findings imply that strengthening regional fiscal capacity and improving the effectiveness of fund allocation are essential to promote sustainable economic growth. The study also highlights the need for better policy coordination and efficient financial management at the regional level to reduce disparities and enhance development outcomes.  

Sri Yulianty Mozin; Hardiyanto Hardiyanto; Syarifah Arkani

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The rapid advancement of digital technology has fundamentally altered the landscape of public governance, compelling local governments to adapt and embrace digital transformation. This study investigates the challenges and opportunities faced by local governments in Indonesia in implementing digital governance transformation within the framework of Society 5.0. Using a systematic literature review and case study methodology, this research analyzes governance transformation policies, institutional readiness, digital infrastructure, and human resource capacity across selected Indonesian regional governments. The findings reveal that while significant opportunities exist including enhanced public service delivery, improved transparency, citizen participation, and inter-agency coordination substantial challenges persist in digital infrastructure disparities, limited human resource capacity, regulatory ambiguity, and cybersecurity vulnerabilities. The study identifies five critical success factors for effective digital governance transformation: strong political commitment, adequate digital infrastructure investment, comprehensive human resource development, adaptive regulatory frameworks, and inclusive citizen engagement mechanisms. This research contributes to the theoretical discourse on e-government and digital governance in the context of developing countries, while offering practical policy recommendations for local governments navigating the transition to Society 5.0. The implications extend to policymakers, practitioners, and scholars engaged in public administration reform in the digital age.

Putri Arum Pertiwi; Gading Gamaputra

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the implementation of the Complete Systematic Land Registration program in Maron Village, Kediri Regency, using four criteria for resolving land-related conflicts. PTSL is an initiative launched by the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) as a manifestation of the government’s commitment to providing legal certainty and protection to the community regarding their land. The objective of this study is to analyze the implementation of the PTSL program in Maron Village, Kediri Regency, based on four dimensions of land accuracy. This study employs a descriptive qualitative method to delve deeper into the implementation of the Complete Systematic Land Registration in Maron Village. Data collection techniques include interviews, observations, and documentation. The results of this study indicate that the implementation of the Complete Systematic Land Registration program in Maron Village faces several challenges. This program was analyzed based on the four dimensions of accuracy proposed by Richard Matland, namely policy accuracy, implementation accuracy, target accuracy, and environmental accuracy. Regarding the target accuracy indicator, the program did not meet its objectives because of the community’s limited knowledge regarding legal data and other constraints, which resulted in some community members not participating in the program.  

Ayu Kartini Parawansa; Aslam, Annisa Paramaswary

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

This study aims to analyze the level of financial literacy and examine its influence on the household welfare of vegetable farmers. Agricultural households, particularly smallholder vegetable farmers, frequently experience economic vulnerability due to several structural challenges such as unstable agricultural income, seasonal production patterns, fluctuating market prices, limited access to formal financial services, and inadequate financial management skills. These conditions often make farm households more susceptible to economic shocks, including crop failure, input price increases, or sudden market price declines. In this context, financial literacy becomes an essential capability that enables farmers to manage their financial resources more effectively.This research employed a quantitative research design using a survey approach. The study involved 120 vegetable farmers selected as respondents from major vegetable-producing areas. Data were collected through structured questionnaires designed to measure farmers’ financial literacy levels and household welfare conditions. Financial literacy was assessed through indicators such as financial knowledge, financial behavior, and financial attitudes, while household welfare was evaluated based on indicators including consumption stability, education and health expenditures, savings capacity, and overall economic resilience. The collected data were analyzed using descriptive statistics to describe the characteristics and financial literacy levels of respondents, and multiple linear regression analysis to examine the relationship between financial literacy and household welfare.The results of this study highlight the importance of strengthening financial education programs targeted at agricultural communities. Improving financial literacy among vegetable farmers can contribute not only to better household financial management but also to broader rural economic development. Therefore, financial education initiatives should be integrated into agricultural extension programs, farmer group activities, and local government development strategies. Such initiatives may include training in household financial planning, simple bookkeeping for farm businesses, savings management, and responsible credit use. By enhancing farmers’ financial capabilities, these programs can help improve household welfare, strengthen rural economic resilience, and support the long-term sustainability of the agricultural sector.

Yakobus Riry; Karmanis Karmanis; Tri Lestari Hadiati

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the prevalence of illegal parking attendants and their impact on public service delivery and the Regional Gross Domestic Product (GDP) in Sorong City. The method used is a mixed-method approach. The study employed quantitative methods, including a questionnaire survey and descriptive statistical analysis, as well as correlation analyses, and qualitative methods, including in-depth interviews and source triangulation. The results indicate that local government oversight, compliance with parking regulations, and the quality of public services are positively and significantly related to increases in local revenue (PAD). Qualitative findings revealed that illegal parking practices lead to revenue leakage, degraded service quality, and public order issues. Consequently, local governments need to strengthen oversight, digitize parking payments, and provide officers with training to increase transparency and optimize local revenue (PAD). The study's limitations lie in its small sample size and its focus on a single location. Future research is recommended to expand the sample, compare several regions, and employ a more comprehensive policy analysis. These results contribute to the development of informal-economy and social-order theory in the context of urban parking management. In practice, the research findings can serve as the basis for formulating more effective and sustainable parking management policies. Implementation of the recommendations is expected to improve the quality of public services and public trust in local governments effectively and sustainably in the future.

Masita Masita; Basri Basri; Reski Idrus; Tajuddin Tajuddin

Router : Jurnal Teknik Informatika dan Terapan 2026 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

Fixed asset management is a crucial component in supporting the performance of local governments. However, the Polewali Mandar Regency Government still faces obstacles in managing assets conventionally, such as the risk of recording errors, duplicate data, and difficulties in field data verification which is time-consuming. This study aims to design and build a Web-Based Fixed Asset Management Information System integrated with Quick Response Code (QR Code) technology as a digital solution for real-time asset data collection, tracking, and monitoring. The approach taken for system development is known as the Waterfall approach, encompassing the phases of analyzing requirements, system design, execution, evaluation, and ongoing support. The creation of the system was carried out utilizing the PHP coding language, the MySQL database system, and Tailwind CSS to achieve a mobile-friendly interface. Data collection techniques were conducted through observation, interviews, and literature studies at the General Affairs Division of the Regional Secretariat of Polewali Mandar Regency. The result of this research is a fixed asset management information system featuring the generation of unique QR Code labels for each asset, category and location management, and reporting features divided into three access levels: Admin, Operator, and Verificator. Based on the system testing results, an average score of above 4.00 was obtained for indicators of ease of use (user-friendly), access speed, and information accuracy. In conclusion, the implementation of this QR Code-based system is proven to increase the efficiency of the asset identification process in the field, minimize manual input errors, and improve accountability in regional asset management in Polewali Mandar Regency.

Ni Nyoman Wulan Prasintya Putri; I Wayan Wesna Astara; Ni Komang Arini Setyawati

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

This study aims to analyze the implementation of spatial planning regulations in the development of tourism accommodations and law enforcement against spatial planning violations in the Bingin Beach area, Badung Regency. The rapid development of tourism in the area has encouraged the construction of various facilities such as villas, hotels, and restaurants, some of which are located in coastal areas and do not fully comply with spatial planning and licensing regulations. This study uses empirical legal research methods with a legislative approach, case approach, and legal sociology approach. Data was obtained through observation, interviews, and document studies, then analyzed qualitatively. The results show that the implementation of spatial planning regulations in Bingin Beach has not been optimal because there are still tourism accommodation buildings that violate zoning and coastal boundary line regulations. This condition is influenced by weak supervision, rapid tourism development, and lack of compliance with licensing procedures. Law enforcement is carried out by the local government through the imposition of administrative sanctions and efforts to control buildings that do not comply with spatial planning. This law enforcement aims to maintain order in the use of space and protect the sustainability of the coastal environment.

Yufa Yudhi Tehresia Imbiri; Karmanis Karmanis; Tri-Lestari-Hadiati

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

This study aims to analyze the implementation of bureaucratic reform in improve the administrative performance of the Sorong City Regional Secretariat. The research uses a mixed-methods approach, combining quantitative and qualitative methods. Quantitative data were obtained by distributing questionnaires to 30 government apparatus respondents using the Likert scale and were analyzed using descriptive statistics and correlation analysis. Meanwhile, qualitative data were obtained through in-depth interviews with key informants and analyzed using thematic analysis and data triangulation. The results of the study show that the implementation of bureaucratic reform is positively related to the organization's administrative performance. The variables of policy communication, apparatus resources, and bureaucratic structure show a fairly strong correlation with administrative performance, with bureaucratic structure exhibiting the strongest relationship. Qualitative findings also show that bureaucratic reform has been carried out through simplifying procedures, updating SOPs, digitizing administration, and strengthening the performance reporting system. Theoretically, this research strengthens policy implementation theory and public organizational performance theory, which emphasize the importance of policy communication, human resource capacity, and the effectiveness of organizational structures in improving bureaucratic performance. However, this study has limitations in scope, as it is confined to a single organizational unit and a relatively small number of respondents. Therefore, further research is suggested to expand the research object in several regional apparatus organizations in order to obtain a more comprehensive picture of the implementation of bureaucratic reform at the local government level.

Norwanda Norwanda; Wulan Sri Wahyuni; Nadia Irani

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the role of local governments in improving the quality of public services as part of an initiative to achieve responsive governance that prioritizes the public interest. This study departs from the limitations of previous research, which tends to focus on the technical aspects of service quality, while the strategic role of local governments as the primary actors in improving the quality of public services remains underexplored. The purpose of this study is to analyze the role of local governments in improving the quality of public services and identify factors influencing the optimization of this role. The method used in this study is a qualitative approach through a literature review analyzing various secondary sources such as scientific books, national and international journals, regulations, and reports from relevant official institutions. The study findings indicate that local governments play a significant role in improving the quality of public services through three main dimensions: a community-focused service orientation, technology-based service innovation, and strengthening inclusive and collaborative service management. The integration of these three dimensions supports more efficient, transparent, and responsive public services to community needs. This research provides a conceptual contribution to the field of public administration, emphasizing the importance of strengthening the role of local governments as a key factor in sustainably improving the quality of public services.

Zenny Elisabeth Ramschie; Munawar Noor; Aris Toening W

International Journal of Law and Civil Affairs 2026 International Forum of Researchers and Lecturers

This study aims to analyse the implementation of the Village Operational Funds (VOF) distribution policy as an instrument for realising good governance principles in the Government of Sorong City. The research focuses on the implementation of fund distribution and the application of transparency, accountability, participation, and effectiveness in managing Village Operational Funds. A quantitative approach with a descriptive design was employed. Data were collected through questionnaires administered to 20 respondents and in-depth interviews with five key informants, including village officials and local government representatives. Additional data were obtained through observations of planning and fund utilisation processes, as well as through analysis of regulatory documentation and accountability reports. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings indicate that the implementation of the Village Operational Funds distribution policy in Sorong City has not been carried out in accordance with existing regulations, particularly regarding administrative procedures and fund disbursement mechanisms. This condition is primarily caused by the absence or non-disbursement of operational funds at the village level. Furthermore, the application of good governance principles has not been fully optimised due to limited human resources, weak supervision, and low community participation in planning and evaluation. The study concludes that Village Operational Funds have strategic potential as an instrument for promoting good governance if managed transparently and accountably. Therefore, strengthening institutional capacity, supervision systems, and community participation is essential to support effective village governance in Sorong City.

Adinda Novia Kartika; Ikomatussuniah Ikomatussuniah; Ahmad Rayhan

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The issuance of billboard installation permits is part of local government authority in regulating public space, maintaining public order, and ensuring legal certainty. This study examines the implementation of billboard permit administration under Serang City Regional Regulation Number 3 of 2021. It applies an empirical juridical method with a qualitative approach. Data were collected through interviews with relevant local officials and a review of applicable laws and supporting legal materials. The findings indicate that the permit process involves several agencies: the Investment and One-Stop Integrated Service Office as the licensing authority, the Public Works and Spatial Planning Office for technical recommendations, the Regional Revenue Agency for tax collection, and the Municipal Police for supervision and enforcement. Although the regulatory framework is comprehensive, challenges remain, including inter-agency coordination, tax compliance, supervision effectiveness, and limited legal awareness among business actors. The study concludes that effective permit administration depends not only on clear regulations but also on strong institutional coordination and proper implementation.

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.

Yolanda Maria Osok; Suparno Suparno; Tri Lestari Hadiati

Law and Justice research journal 2026 International Forum of Researchers and Lecturers

This research aims to analyse the role of archives as agents of change in the digital transformation of archives and as catalysts for bureaucratic reform in the era of digital government at the Sorong City Regional Secretariat. The research used a mixed-methods approach, combining a quantitative survey of 30 respondents with in-depth interviews with five key informants, and analysed the data using correlation statistics and thematic analysis. The study's results show that the digital transformation of archives is closely linked to bureaucratic reform and digital governance, and qualitative findings confirm that digitisation improves administrative efficiency, data integration, and organisational accountability. The research highlights the importance of strengthening technological infrastructure, integrating information systems, and improving the competence of the apparatus as prerequisites for the success of the digital transformation of archives. This study has limitations in its scope, involving only one local government agency and a relatively small number of respondents. Therefore, further research is recommended to broaden the scope, incorporate public service quality variables, and use a longitudinal design to examine the long-term impact of archive digitisation on the performance of bureaucratic reform and digital governance more comprehensively. These findings also provide practical contributions for local governments in designing integrated, sustainable electronic archive management policies that support effective, transparent, and responsive public services to meet the needs of modern society in the future, as well as strengthening data-driven governance.

Ika Retno Widiani, Elisabeth; Kurnia Damayanti, Ima

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This paper aims to analyze the influence of Human Resource Reform and Transformational Leadership on Civil Servant Professionalism, with Resistance to Change as a mediating variable. The research focuses on civil servants at the Semarang City Personnel, Education and Training Agency (BKPP Semarang City), an institution at the forefront of bureaucratic reform and talent management. A quantitative approach was employed through a survey of 77 civil servants using a saturated sampling technique. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the direct and mediation relationships between the research variables. The results showed that Human Resources Reform of Civil Servants and Transformational Leadership had a positive and significant effect on ASN Professionalism. Transformational Leadership was also proven to reduce Resistance to Change, while Human Resources Reform had an indirect effect through reducing resistance. In addition, Resistance to Change had a significant negative effect on ASN Professionalism and mediated the relationship between Human Resources Reform of Civil Servants and ASN Professionalism. These findings confirm that merit system reform, competency development, and inspirational leadership are key factors in improving ASN professionalism, especially when psychological and structural barriers in the form of resistance to change can be minimized. This study provides theoretical contributions in the development of a model of ASN professionalism as well as practical recommendations for local governments in strengthening the implementation of bureaucratic reform.

Nur Mala Sari; Ulul Albab; Sapto Pramono; Dian Ferriswara

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

Official travel constitutes a routine yet strategically significant component of local government administration, closely intertwined with bureaucratic processes, public financial management, and accountability arrangements. Despite its operational importance and fiscal visibility, official travel management has received limited integrative attention in the public administration literature, and existing studies remain fragmented across procedural, financial, and governance perspectives. This article addresses this gap by providing a comprehensive literature review on administrative efficiency in official travel management within local governments, with particular attention to bureaucratic processes and cost control mechanisms. Adopting a narrative–analytical literature review design, the study employs a state-of-the-art and theory-driven synthesis of recent peer-reviewed scholarship in public administration, public financial management, governance, and related fields. The analysis integrates thematic and conceptual synthesis techniques to identify recurring patterns, relationships among key concepts, and unresolved issues in the literature. The findings reveal consistent patterns of procedural inefficiency, including administrative burden, complex approval chains, and process fragmentation, which persist even under formal cost control and accountability systems. The review further demonstrates that compliance-oriented financial controls often secure fiscal conformity without necessarily improving administrative efficiency, particularly when misaligned with bureaucratic workflows and constrained by limited administrative capacity. Governance and accountability mechanisms enhance transparency and oversight but frequently prioritize answerability over performance learning, thereby legitimizing inefficiencies rather than resolving them. By synthesizing insights from Administrative Efficiency Theory, Public Financial Management, Bureaucratic Process Theory, Administrative Capacity Theory, and Governance and Accountability perspectives, this article advances an integrative conceptual framework that explains efficiency outcomes as systemic products of interacting institutional dimensions.

Geofanny Edo Pratama; Dian Ferriswara; Sarwani Sarwani; Sri Kamariyah

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

Local governments manage substantial public resources under conditions of decentralization, fiscal complexity, and heightened accountability demands, making them particularly vulnerable to financial mismanagement and fraud. In this context, risk-based internal oversight has increasingly been promoted as a governance-oriented alternative to traditional compliance-based supervision. This literature review article examines how risk-based internal oversight is conceptualized, operationalized, and linked to fraud prevention and control in the management of local government finance. The study addresses a central problem in the existing literature: the fragmentation of analytical perspectives across risk-based internal auditing, fraud risk management, internal control systems, public financial management, and public accountability, which has limited a comprehensive understanding of how internal oversight contributes to safeguarding public funds. The primary objective of this article is to synthesize and integrate these strands of literature to clarify the role of risk-based internal oversight as a systemic governance mechanism for fraud prevention and control at the subnational level. Methodologically, the study employs an integrative literature review approach, drawing on peer-reviewed journal articles and authoritative institutional publications indexed in major academic databases over the past decade. A structured search, screening, and thematic synthesis process was applied to identify patterns, convergences, and divergences across conceptual, empirical, and policy-oriented studies. The findings indicate a clear shift from compliance-oriented inspection toward risk-based internal oversight that prioritizes high-risk financial processes—particularly procurement, grants, and asset management—where fraud risks are most pronounced. The synthesis further shows that effective fraud prevention depends on the alignment of risk-based oversight with fraud risk management practices, robust internal control systems (including SPIP).