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The socialization of Sultan Muda Sumsel Super Apps for OPD administrators was conducted to improve the capacity of administrators in managing website-based application content, data, and service information. The activity responded to the need for coordinated digital governance in supporting the 100,000 Sultan Muda program and the development of young entrepreneurship services in South Sumatra. The method consisted of need identification, material preparation, socialization, direct practice, and evaluation through discussion and technical assistance. The results show that the activity strengthened administrators’ understanding of application objectives, content management procedures, data accuracy, and follow-up mechanisms for digital publication. Documentation of the activity also reflects active mentoring, practical simulation, and coordination among stakeholders. The implication of this activity is the importance of continuous capacity building for OPD administrators to ensure that public digital service platforms are informative, updated, and aligned with institutional objectives.

Laporan Keuangan Pemerintah Daerah (LKPD) merupakan instrumen utama pertanggungjawaban pemerintah atas pengelolaan keuangan publik. Kualitasnya tidak hanya ditentukan oleh kepatuhan teknis terhadap Standar Akuntansi Pemerintahan (SAP) berbasis akrual berdasarkan PP No. 71 Tahun 2010, tetapi juga oleh nilai etika yang dipegang aparatur pemerintah. Penelitian ini menganalisis penerapan nilai kejujuran dan tanggung jawab dalam pelaporan keuangan Pemerintah Kota Medan serta kesesuaiannya dengan karakteristik kualitatif LKPD, yang diintegrasikan dengan nilai etika Kristiani. Metode yang digunakan adalah studi literatur dengan pendekatan kualitatif deskriptif, menganalisis data keuangan tahun anggaran 2022–2024. Hasil menunjukkan PAD tumbuh konsisten dari Rp2,23 triliun (2022) menjadi Rp2,44 triliun (2023) dan mencapai Rp2,77 triliun (2024), total realisasi pendapatan daerah mencapai Rp6,29 triliun (2024) dengan capaian 87,84 persen dari target anggaran, surplus APBD Rp36,57 miliar, dan opini Wajar Tanpa Pengecualian (WTP) dari BPK selama tiga tahun berturut-turut. Nilai kejujuran berkorelasi dengan karakteristik keandalan dan relevansi LKPD, sementara nilai tanggung jawab berkorelasi dengan keterbandingan dan kemudahan dipahami. Penguatan kapasitas SDM, SPIP, dan internalisasi nilai etika di tingkat SKPD/OPD tetap menjadi kebutuhan mendesak.

Tujuan dari penelitian ini adalah untuk mengevaluasi bagaimana penerapan Standar Akuntansi Pemerintahan (SAP) memengaruhi kualitas laporan keuangan pemerintah daerah. Selain itu, penelitian ini juga menyelidiki peran Sistem Informasi Pemerintahan Daerah (SIPD) sebagai faktor moderasi. Dengan menggunakan teknik purposive sampling, penelitian kuantitatif ini mengumpulkan 31 responden dari Organisasi Perangkat Daerah (OPD) di bawah pemerintah Kota Medan. Data yang digunakan berasal dari data awal yang dikumpulkan melalui kuesioner. Structural Equation Modeling berbasis Partial Least Square (SEM-PLS), yang dibantu oleh SmartPLS, digunakan untuk melakukan analisis data. Hasil penelitian menunjukkan bahwa penggunaan SAP berdampak positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah, tetapi SIPD tidak dapat mengontrol hubungan antara penggunaan SAP dan kualitas laporan keuangan. Studi ini meningkatkan penelitian teori institusional, terutama tentang bagaimana tekanan regulasi dan normatif membantu meningkatkan kualitas pelaporan keuangan sektor publik dengan menerapkan standar akuntansi. Penelitian ini memiliki manfaat bagi pemerintah daerah untuk meningkatkan konsistensi penerapan SAP dan mengoptimalkan SIPD melalui peningkatan kemampuan sumber daya manusia dan dukungan teknologi informasi. Penelitian ini terbatas pada jumlah sampel yang relatif kecil serta ruang lingkup yang hanya mencakup OPD di satu daerah, sehingga hasil penelitian belum dapat digeneralisasi secara luas.

This study aims to analyze the budgeting activities of the Surabaya City Women's Empowerment, Child Protection, and Population Control and Family Planning Agency (DP3A-PPKB) in supporting stunting reduction, while evaluating policy effectiveness, efficiency, responsiveness, and accuracy through William N. Dunn's evaluation framework. A qualitative case study design was utilized, supported by document analysis of planning records, budget realizations, and stunting prevalence data from 2019–2024. Findings reveal that DP3A's budget allocation aligns with the regional development plan and facilitates family-based sensitive interventions. Despite the first-quarter 2025 realization reaching only 9.5% of the total IDR 58.3 billion, strategic programs persisted through cross-sectoral collaboration and adaptive implementation strategies involving multiple stakeholders. The study concludes that DP3A's contributions are indirect, contingent on inter-organizational synergy among regional apparatus units (OPD). Ultimately, stunting reduction success hinges not on budget magnitude alone, but on systemic integration, policy coordination, and sustained collaborative governance across sectors. These findings emphasize the importance of strengthening institutional networks to improve program effectiveness and long-term nutritional outcomes for children.

Public accountability is a key principle in the implementation of good governance, particularly in fulfilling the responsibilities of local governments. One instrument of this accountability is the Regional Government Administration Report (Laporan Penyelenggaraan Pemerintahan Daerah / LPPD), which is prepared annually by regional heads and submitted to the central government. This study aims to analyze public accountability in the preparation of the LPPD in Ponorogo Regency. The research employs a descriptive qualitative approach using interviews, observations, and documentation for data collection. Informants include the LPPD preparation team at the Regional Secretariat of Ponorogo Regency and Regional Apparatus Organizations (OPD) involved in providing data. The analysis uses accountability indicators including responsiveness, debate forums, coordination, autonomy, clarity of performance evaluation standards, negotiation, accountability campaigns, evaluation and feedback, and participation and responsiveness to environmental changes. The results indicate that the preparation of the LPPD in Ponorogo Regency has followed administrative procedures and is supported by the involvement of regional agencies and a digital-based reporting system. However, its implementation remains less than optimal, particularly in terms of responsiveness of regional agencies, cross-sector coordination, public accountability campaigns, and mechanisms for public participation.

This study aims to explore the condition of information technology infrastructure and to evaluate the extent to which the Lapak Aduan Banyumas service, managed by the Department of Communication and Informatics of Banyumas Regency, operates effectively. The study employs SWOT and Value Chain analysis approaches. A qualitative descriptive method is applied, with data collected through interviews and documentation involving officers responsible for managing the service. The results indicate that Lapak Aduan Banyumas has been operating optimally as a digital-based, transparent, and effective public complaint channel. Its main strengths lie in the ease of access through multiple service channels and the availability of features that enable real-time complaint status tracking. However, several challenges remain, including a limited number of human resources, less optimal collaboration among regional government organizations (OPDs), and network infrastructure constraints in several areas. The Value Chain analysis reveals that the complaint follow-up process and the dissemination of handling outcomes to the public represent the stages that generate the greatest added value in the service process. Therefore, this study suggests strengthening the complaint status monitoring system, enhancing inter-platform service integration, and utilizing artificial intelligence technologies to improve the complaint handling process. The findings of this study are expected to serve as a strategic basis for improving the quality of digital public services in Banyumas Regency.

Penelitian ini bertujuan untuk menganalisis pengaruh iklim kerja dan komepensasi finansial baik secara langsung maupun tidak langsung melalui kepuasan kerja terhadap kinerja pegawai. Populasi yang digunakan dalam penelitian ini adalah pegawai OPD Pengelola Pendapatan Daerah Kabupaten Pemalang. Populasi dalam penelitian ini berjumlah 110 responden, penelitian ini menggunakan teknik sampel jenuh, yaitu teknik di mana seluruh anggota populasi dijadikan sampel. Populasi dalam penelitian ini adalah seluruh pegawai OPD Pengelola Pendapatan Daerah Kabupaten Pemalang berjumlah 110 responden. Hasil penelitian menunjukkan bahwa iklim kerja berpengaruh positif dan signifikan terhadap kinerja pegawai, kompensasi finansial berpengaruh positif dan signifikan terhadap kinerja pegawai. Iklim kerja berpengaruh positif dan signifikan terhadap kepuasan kerja. Kompensasi finansial berpengaruh psitif dan signifikan terhadap kepuasan kerja. Kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai

A literature review on the implementation and evaluation of Convergence Action to Reduce Stunting in Indonesia was conducted as a comprehensive study to understand national patterns, challenges, and factors determining the success of the program. This study aims to examine the effectiveness of cross-sectoral interventions, identify structural barriers, and formulate strategic recommendations for strengthening stunting reduction governance. The method used was a Systematic Literature Review (SLR) with the PRISMA 2020 model, utilizing Crossref and Google Scholar sources through the Publish or Perish application. Of the articles found, only nine studies met the inclusion criteria and were analyzed using a thematic approach based on the CIPP framework. The SLR results showed that in terms of context, government regulations and commitment were strong, but there were geographical disparities, poor sanitation, and low nutrition literacy that affected program outcomes. In terms of inputs, limitations in nutrition human resources, facilities, funding, and the quality of e-PPGBM data were the main obstacles. In terms of process, the implementation of the 8 Convergence Actions has been carried out but remains partial, with suboptimal integration between OPDs and monitoring that has not yet produced adequate feedback. In terms of output, service coverage has increased, but the decline in stunting rates has been inconsistent across regions. The research results emphasize the importance of strengthening human resource capacity, data integration, cross-sectoral coordination, and adapting programs based on local contexts to ensure the accelerated and sustainable reduction of stunting.

Social media has become a strategic tool for the government to disseminate public information quickly, interactively, and efficiently in the digital era. The Lampung Provincial Government utilizes various social media platforms such as Facebook, Instagram, and TikTok to support public communication activities. This study aims to analyze the effectiveness of public communication by measuring the level of activity of Regional Apparatus Organization (OPD) social media accounts using the logistic regression method. Data were collected through web scraping techniques on the official OPD social media accounts and then processed using a quantitative approach. The results show that the level of social media activity influences the effectiveness of public communication and the transparency of government information. These findings are expected to serve as a basis for local governments in designing public communication strategies that are more optimal and adaptive to developments in digital technology.

Tanjungpinang City has been the capital of Riau Islands Province since 2002 based on Law Number 5 of 2001 concerning the Establishment of Tanjungpinang City, which also became the basis for the establishment of Riau Islands Province in 2002 through Law Number 25 of 2002 concerning the Establishment of Riau Islands Province. Tanjungpinang City has a very strategic location for tourism, as evidenced by the large number of foreign tourists visiting the city. However, infrastructure in Tanjungpinang City at that time seemed to be stagnant, unable to be developed further due to the lack of efforts from the local government. Responding to this phenomenon, the Riau Islands Provincial Government, through the Office of Public Works, Spatial Planning and Land (DPUPP), has stepped in as the government agency responsible for sustainable infrastructure development in the construction and planning of the Gurindam Dua Belas Area. This development and planning will involve all relevant sectors, especially agencies/OPDs that will work together in an integrated manner, as well as the involvement of the community and the private sector as investors in this area. This study aims to describe and analyze the role of the Riau Islands Provincial Public Works, Spatial Planning and Land Agency in Infrastructure Development in the Provincial Capital. The research method used was qualitative research with data collection techniques in the form of literature studies, interviews, and observations.

Regional government financial management often faces several practical challenges, including delays in financial reconciliation, inconsistencies between capital expenditures and asset records, and incomplete documentation for grants and social assistance. These issues can affect the quality and accountability of regional financial reporting. Therefore, this community service activity aimed to improve the competence of regional government accounting officers in preparing high-quality financial statements in accordance with government accounting principles and applicable regulations. The program was conducted in Blora Regency in 2025 and involved 14 accounting officers from Regional Government Organizations (OPD). The activity was implemented through Technical Guidance and Focus Group Discussion (FGD), consisting of several stages, including needs assessment, technical training, interactive discussions, and evaluation. The training materials focused on strengthening participants’ understanding of accrual-based accounting, financial reporting procedures, internal control systems, and compliance with government financial regulations, particularly Government Regulation No. 71 of 2010 on Government Accounting Standards and Government Regulation No. 12 of 2019 on Regional Financial Management. The results indicate that participants’ understanding of financial reporting practices improved significantly, especially in revenue and expenditure recognition, preparation of operational reports and balance sheets, asset depreciation, and receivables management. This activity demonstrates that collaboration between academic institutions and local governments can strengthen technical capacity and improve the quality and accountability of regional financial reporting.

This study examines the urgency of institutional transparency in the Secretariat of the Bogor Regency Regional People's Representative Council  (DPRD) amid demands for good governance. The objective is to analyze the strategic role of the Public Relations, Protocol, and Publication Team of the Bogor Regency DPRD Secretariat in disseminating public information, with a focus on the use of the @setwankabbogor Instagram account as an instrument of transparency. Using a qualitative approach with a case study design, this research applies qualitative content analysis and observation of Instagram accounts, supported by organizational documentation related to the main tasks of Public Relations. The communication practices found were analyzed based on the theoretical benchmarks of the Two-Way Symmetrical Model and Organizational-Public Dialogic Communication (OPDC). Preliminary research results show that although Public Relations has been effective in documenting protocol and routine administrative activities, content related to core legislative functions such as the budget (KUA/PPAS) and oversight tends to be less dominant than ceremonial posts. The communication model applied still leans toward the Public Information Model, rather than the optimal Two-Way Symmetrical Model. Analysis shows a deficit in dialogic elements, particularly in genuine responsiveness (mutuality) and proactivity in discussing complex public issues, which has the potential to hinder the development of public trust. Optimization requires a shift in strategy towards evidence-based content planning and a focus on proactive dialogue and responsiveness, supported by institutional commitment and increased human resource capacity.

The implementation of online zakat payments by BAZNAS Jambi Province faced several challenges, including suboptimal use of the Simba application due to system errors. Additionally, there was a lack of public trust in online zakat payments, insufficient public literacy on the matter, and inadequate socialization and education from BAZNAS Jambi regarding the online payment process. This study used a qualitative descriptive approach, with data collection via interviews. To optimize digital zakat management, BAZNAS Jambi implemented a strategy involving both their website and the SIMBA system, offering two digital payment options: transfers and QRIS codes. They also pursued partnerships with companies and promoted zakat payments through social media platforms such as YouTube, TikTok, Facebook, Google Ads, Meta Ads, as well as TVRI and RRI television. However, there were challenges, including human resource limitations at BAZNAS Jambi, which resulted in delays when verifying factual data. Additionally, high IT operational costs limited the effectiveness of SIMBA and the website. The coordination issues, including both functional and institutional coordination, were also identified as significant problems. To address these challenges, BAZNAS Jambi has been working on solutions such as community education, socializing zakat management with the public and local government agencies (OPDs), and improving internal coordination.         

Gender mainstreaming (PUG) is a development strategy that integrates gender equality as a key principle in planning and budgeting. The city of Semarang has adopted this approach in various policy documents; however, its implementation still faces significant challenges. This study aims to evaluate the achievement of the seven prerequisites for PUG according to the guidelines from the Ministry of PPPA, including commitment, policies, institutional frameworks, resources, sex-disaggregated data, gender analysis tools (GAP and GBS), and community participation. The research utilizes a descriptive qualitative approach, employing in-depth interviews, document studies, and questionnaires. Key informants include local government organizations (OPDs) and civil society representatives. Data analysis is carried out using Miles & Huberman's interactive model with thematic analysis. The findings show that normative prerequisites such as policies and institutional frameworks are in place, but implementation remains weak, particularly in the use of sex-disaggregated data and the application of GAP-GBS. Supporting factors for success include leadership commitment from specific OPDs and the existence of cross-sector coordination forums, while the main obstacles are limited human resource capacity and insufficient gender-responsive budget allocation. This study reinforces the relevance of policy implementation theory in bridging the gap between normative frameworks and operational practices. Recommendations include ongoing training, mainstreaming sex-disaggregated data, and technical regulations that all OPDs must follow to enhance the effectiveness of PUG.

Appropriate financial management is key in managing regional finances that are vulnerable to risk. Even though financial risk exists, this does not always indicate a violation. Good financial management in the regions is the key to demonstrating the effectiveness and efficiency of the use of public funds. This study uses a qualitative approach with primary data sources through interviews and direct observation in the field. The research results show that the South Magelang District OPD has implemented accounting procedures in accordance with regulations, achieving a full level of accountability with optimal transparency in administration and financial accountability. However, continued efforts are needed in financial management, supervision and reporting to maintain public trust and increase the effectiveness of financial management in the future.  

This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms

The No Smoking Area (KTR) is a form of protection for the community from the adverse effects of smoking, which is regulated in Regional Regulation Number 2 of 2016. This study aims to analyse the implementation of the KTR policy in the Regional Apparatus Organisation (OPD) of Merangin Regency by reviewing four aspects of policy implementation, namely communication, resources, disposition, and bureaucratic structure. This research used a descriptive qualitative approach with data collection techniques in the form of interviews, observation, and documentation. The research informants consisted of OPD parties involved in the implementation of KTR. The results showed that in the communication aspect, KTR policies have been socialised through print and electronic media, but delivery training has not been carried out optimally. In the resource aspect, limited human resources, funds, and facilities are the main obstacles in implementing KTR. In the disposition aspect, most OPDs show commitment in implementing KTR, but have not been supported by providing incentives or awards. In the aspect of bureaucratic structure, there is no special SOP or organisational structure in each OPD for KTR implementation, so the implementation is still not running optimally. In conclusion, the implementation of the KTR policy in Merangin Regency has not run optimally because there are still weaknesses in the four aspects, especially related to coordination, human resources, and supporting institutions.

This study aims to obtain empirical evidence of the influence of human resource competence and the use of information technology on the quality of financial reports of the East Sumba Regency local government. The population in this study were all Civil Servants (PNS) in the East Sumba Regency OPD. Sampling was carried out by purposive sampling, namely the head of the financial sub-section, the expenditure treasurer and accounting staff. The research thesis human resource competence does not affect the quality of the East Sumba Regency local government financial reports. The use of information technology affects the quality of the East Sumba Regency local government financial reports, human resource competence and the use of information technology simultaneously affect the East Sumba Regency local government financial reports. In conclusion, the quality of the East Sumba Regency local government financial reports is influenced by the use of information technology, while human resource competence significant effect.

The quality of accounting information is a crucial factor in decision making in the public sector, including in Regional Government Organizations (OPD). Quality accounting information must be relevant, accurate, reliable, and timely. However, in its implementation, there are still obstacles in producing accounting information that is not optimal, such as the lack of utilization of information technology, low expertise and intensity of use of accounting information systems, and the level of user satisfaction that is not yet optimal. The purpose of this study is to empirically prove information technology, user expertise, user intensity, ease of use and user satisfaction with the quality of accounting information at the Regional Government Organization Office of Badung Regency. The determination of the number of samples used purposive sampling and obtained a sample of 140 respondents. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that information technology, user expertise, user intensity, ease of use and user satisfaction affect the quality of accounting information. The theoretical implications of this study indicate that the results of this study can support Tam's theory. On the other hand, the practical implications of this study can be used as a consideration for local governments in decision making.    

This study aims to describe and analyze: the implementation of Regional Tax Policy in Supporting Regional Original Revenue in Maybrat Regency. And obstacles to the implementation of Regional Tax policies in supporting regional Original Revenue in Maybrat Regency. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Policy on Regional Taxes in Maybrat Regency is inseparable from the pattern of fiscal relations between the Central and Regional Governments.  To increase PAD, the Maybrat Regency Government will apply taxpayers and levies comprehensively to all types of businesses in Maybrat Regency. This includes stalls, food stalls, shops, and building shops. In general, the policy of increasing Regional Original Revenue from the Regional Tax sector carried out by the Maybrat Regency Government is a policy in the form of intensification. Policy Implementation Implementation of Regional Tax Policies in Supporting PAD Maybrat Regency, West Papua includes communication carried out by the Maybrat Regency Dispenda, Maybrat Regency Government through socialization to OPDs, Village Heads of Business Actors in Maybrat Regency. The human resources owned by the Maybrat Regional Government are very limited. The disposition or attitude of policy implementers in Maybrat Regency is quite committed to increasing PAD through regional taxes. Bureaucratic structure. covering the dimension of standard operating procedures (SOP) realized through the Decree of the Regent of Maybrat Regent Number 61 of 2012 concerning the amount of tax collection and regional levies in Maybrat Regency. The obstacles faced include structural obstacles in the form of still the same level of echelonization between the Regional Original Revenue generating agencies and the Regional Revenue Office as the coordinator of the management of Regional Original Revenue, so that there are difficulties in coordinating the implementation of policies and reporting systems. Institutional constraints in the form of weak tax planning can be seen from the weak management of data collection and inventory of regional tax potential. Technical obstacles to the implementation of Regional Tax policies include limited facilities and capabilities for Regional Tax collectors and collectors. Non-technical obstacles to the implementation of Regional Tax policies are in the form of inadequate facilities and infrastructure.