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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.

In 2023, Batam City will record 550 homeless people and beggars undergoing rehabilitation. In 2024 (January-July), this number will drop significantly to 237. The aim of this research is to determine government collaboration in handling homeless people and beggars in Batam City. The method used is descriptive qualitative, there are eight informants with data collection techniques through interviews, observation and documentation. Data analysis was carried out through data reduction, data presentation, and drawing conclusions. This research uses Collaborative Governance theory from Deseve, namely Network Structure (Organizational Structure), Commitment to a Commom Purpose (Commitment to the goal), Trust Among the Participants (mutual trust between actors), the existence of Governance Certainty, Access to Authority (Access to power), Distributive Accountability (Sharing responsibility), Information Sharing (Sharing Information), Access to Resources (Access to Resources. The findings obtained are (1) Network Structure: Satpol PP carries out patrols and the Social Service supports it through the formation of a Rapid Response Team (TRC). (2) Commitment to a Common Purpose: Satpol PP and the Social Service are committed to outreach and reducing the number of Social Welfare Recipients, which is evaluated based on the budget. (3) Trust Among the Participants: collaboration between Satpol PP and the Social Service is running well thanks to open communication, regular coordination meetings, and mutual assistance. (4) There is certainty of governance: the role of Satpol PP and the Social Service is regulated in Regional Regulation No. 6 of 2002 and received support from other institutions. (5) Access to Authority: handling homeless people is regulated by Law no. 23 of 2014, with Satpol PP on patrol duty and the Social Service handling social problems through a budget supervised by the Inspectorate and BPK. (6) Distributive Accountability: The Social Service appoints the relevant OPD and forms a TRC which collaborates with Satpol PP in networking, while the TRC supports large or special activities. (7) Information Sharing: The Social Service shares the latest data and regulations in coordination meetings. (8) Access to Resources: Satpol PP and TRC have resources with a supporting budget as well as contributions from Srikandi PLN in counseling, equipment, and Pelni for the repatriation of homeless people and beggars. Therefore, researchers put forward suggestions, namely that the government should reach out more to the community and provide full assistance so that homelessness and beggars can be reduced.