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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.

Penelitian ini bertujuan untuk menganalisis pengaruh investasi, konsumsi rumah tangga, dan pengeluaran pemerintah terhadap pertumbuhan ekonomi di Kabupaten Pamekasan tahun 2011–2025. Pertumbuhan ekonomi merupakan indikator penting dalam mengukur keberhasilan pembangunan daerah yang dipengaruhi oleh komponen pengeluaran agregat. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori dan memanfaatkan data sekunder time series yang diperoleh dari Badan Pusat Statistik Kabupaten Pamekasan. Analisis data dilakukan menggunakan regresi linier berganda dengan metode Newey-West Heteroscedasticity and Autocorrelation Consistent (HAC) Standard Errors. Hasil penelitian menunjukkan bahwa investasi, konsumsi rumah tangga, dan pengeluaran pemerintah secara simultan berpengaruh signifikan terhadap pertumbuhan ekonomi. Secara parsial, investasi berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi, sedangkan konsumsi rumah tangga dan pengeluaran pemerintah tidak berpengaruh signifikan. Nilai koefisien determinasi menunjukkan bahwa 98,03% variasi pertumbuhan ekonomi dapat dijelaskan oleh variabel independen. Temuan ini mengindikasikan bahwa peningkatan investasi merupakan strategi penting dalam mendorong pertumbuhan ekonomi yang berkelanjutan di Kabupaten Pamekasan.

Perubahan iklim menjadi tantangan besar bagi Indonesia yang menuntut keterlibatan berbagai aktor lintas sektor dalam upaya mitigasi dan adaptasi. Program Kampung Iklim (ProKlim) hadir sebagai pendekatan berbasis komunitas, namun implementasinya masih terkendala minimnya keterlibatan sektor swasta secara sistematis serta terbatasnya koordinasi antaraktor. Penelitian ini bertujuan menganalisis peran sektor swasta dalam implementasi ProKlim di Kampung Kayu Ara Permai menggunakan kerangka collaborative governance. Metode yang digunakan adalah kualitatif deskriptif melalui wawancara mendalam, observasi partisipatif, dan studi dokumentasi dengan validitas triangulasi sumber dan metode. Hasil penelitian menunjukkan bahwa sektor swasta menjalankan peran strategis sebagai fasilitator, enabler, penyedia sumber daya, mediator, dan pelaksana kegiatan lapangan. Keterlibatan aktor seperti PHR, CIFOR, SPLP, dan PT ITA berdampak positif secara lingkungan, sosial, ekonomi, dan kelembagaan. Namun, dominasi sektor swasta berpotensi menimbulkan ketergantungan jika tidak diimbangi dengan penguatan kapasitas masyarakat lokal. Penelitian ini merekomendasikan keseimbangan peran antaraktor dan integrasi yang lebih baik dengan kebijakan pemerintah daerah guna menjamin keberlanjutan program jangka panjang.

Penelitian ini bertujuan untuk menguji pengaruh profesionalisme ASN, independensi ASN, dan komitmen organisasi ASN terhadap kualitas laporan keuangan daerah pada Badan Keuangan dan Aset Daerah (BKAD) Provinsi Sumatera Utara. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data primer yang diperoleh melalui penyebaran kuesioner kepada 45 responden. Populasi dalam penelitian ini adalah ASN pada BKAD Provinsi Sumatera Utara, dengan teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa profesionalisme ASN dan independensi ASN berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah. Sementara itu, komitmen organisasi ASN berpengaruh positif tetapi tidak signifikan terhadap kualitas laporan keuangan daerah. Secara simultan, profesionalisme ASN, independensi ASN, dan komitmen organisasi ASN berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah pada BKAD Provinsi Sumatera Utara.

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 analyzes normative conflicts in the evolution of local government regulations from Law No. 22 of 1999 to Law No. 23 of 2014, along with the changes following the Job Creation Law. The research background is grounded in the phenomenon of policy pendulum swings, which indicate a shift from radical decentralization toward structured centralization, as well as the disruptions caused by the omnibus law approach. The research aims to identify and classify vertical and horizontal normative conflicts and formulate recommendations for regulatory harmonization. The method used is normative legal research with a legislative and conceptual approach, employing Hans Kelsen’s theory of antinomy as an analytical tool. The research findings identified two main forms of normative conflict: first, a vertical conflict between Law No. 22/1999, which advocates for the broadest possible autonomy, and Law No. 23/2014, which strengthens central control through the concepts of absolute affairs and NSPK, creating a paradox of centralization within decentralization. Second, a horizontal conflict following the Job Creation Law, which centralizes regional licensing authority through the OSS system and revives Article 251 regarding the annulment of regional regulations that have been declared unconstitutional by the Constitutional Court. The implications of this research recommend revising problematic articles and strengthening the role of regions within a just decentralization system.

This study analyzes normative conflicts in the evolution of local government regulations from Law No. 22 of 1999 to Law No. 23 of 2014, along with the changes following the Job Creation Law. The research background is grounded in the phenomenon of policy pendulum swings, which indicate a shift from radical decentralization toward structured centralization, as well as the disruptions caused by the omnibus law approach. The research aims to identify and classify vertical and horizontal normative conflicts and formulate recommendations for regulatory harmonization. The method used is normative legal research with a legislative and conceptual approach, employing Hans Kelsen’s theory of antinomy as an analytical tool. The research findings identified two main forms of normative conflict: first, a vertical conflict between Law No. 22/1999, which advocates for the broadest possible autonomy, and Law No. 23/2014, which strengthens central control through the concepts of absolute affairs and NSPK, creating a paradox of centralization within decentralization. Second, a horizontal conflict following the Job Creation Law, which centralizes regional licensing authority through the OSS system and revives Article 251 regarding the annulment of regional regulations that have been declared unconstitutional by the Constitutional Court. The implications of this research recommend revising problematic articles and strengthening the role of regions within a just decentralization system.

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.

This study examines the effectiveness of local government policies in infrastructure development and urban park management as multifunctional public spaces at Bundaran Besar Palangkaraya. Rapid urban development and increasing community needs for public spaces have encouraged the government to revitalize this area as a city landmark and social interaction space. This study uses a qualitative descriptive method with data collection techniques through literature review, observation, and documentation. The results show that the development and revitalization of Bundaran Besar have improved aesthetic quality, public facilities, environmental conditions, and social functions. However, several challenges remain, including limited accessibility for certain groups, suboptimal management and maintenance systems, and traffic and parking issues during peak hours. The analysis indicates that although government policies have contributed positively to the development of public spaces, their effectiveness is still not fully optimal. Therefore, stronger governance, community participation, and sustainable management strategies are needed to enhance the role of Bundaran Besar as an inclusive, functional, and sustainable public space.

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.

Pengelolaan anggaran daerah memerlukan sistem pengendalian internal yang efektif serta penerapan manajemen risiko yang terintegrasi untuk mendukung tercapainya tujuan pembangunan secara optimal. Namun, pada praktiknya masih banyak pemerintah daerah menghadapi persoalan berupa rendahnya kualitas perencanaan, lemahnya pengawasan, ketidaktepatan prioritas belanja, serta belum optimalnya pemanfaatan sumber daya fiskal. Penelitian terdahulu umumnya membahas pengendalian internal dan manajemen risiko secara terpisah, sedangkan kajian mengenai sinergi keduanya dalam pengelolaan anggaran daerah, khususnya pada daerah dengan kapasitas fiskal terbatas, masih relatif terbatas. Penelitian ini bertujuan untuk menganalisis sinergi antara internal control dan manajemen risiko dalam pengelolaan anggaran pada Pemerintah Kabupaten Bengkulu Tengah. Penelitian dilakukan dengan metode kualitatif melalui wawancara mendalam, observasi, dan telaah dokumen, kemudian dianalisis menggunakan model interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa internal control telah berjalan secara normatif melalui fungsi pengawasan APIP. Namun, penerapan manajemen risiko masih bersifat administratif dan belum menjadi dasar utama dalam pengambilan keputusan anggaran. Temuan ini menunjukkan kebaruan bahwa integrasi pengawasan internal berbasis risiko menjadi model penting dalam meningkatkan efektivitas, efisiensi, akuntabilitas, dan kualitas tata kelola keuangan daerah.

This study examines in depth the responsibility of the Pangkalpinang City Government in maintaining environmental cleanliness. Such responsibility is not merely an administrative obligation but a constitutional mandate as stated in the 1945 Constitution of the Republic of Indonesia. Every citizen, including the people of Pangkalpinang, has the right to live in a clean and healthy environment, while the local government is obliged to ensure the fulfillment of this right. This research analyzes the extent to which the local government has carried out its responsibilities through preventive measures (such as formulating regulations and supervising permits) and enforcement actions (including imposing sanctions and restoring the environment). The findings reveal several obstacles, such as limited budget, weak inter-agency coordination, and low public awareness regarding environmental cleanliness. Therefore, although the legal framework is well established, strong commitment, synergy, and continuous efforts from all stakeholders are required to realize a clean and sustainable Pangkalpinang City.

Penelitian ini bertujuan untuk menganalisis implementasi Peraturan Daerah Kabupaten Ngawi Nomor 13 Tahun 2019 tentang Perlindungan dan Pemberdayaan Petani serta mengidentifikasi faktor penghambat pelaksanaannya dalam mendukung ketahanan pangan daerah. Penelitian ini menggunakan metode penelitian hukum empiris yang mengkaji hukum tidak hanya sebagai norma tertulis, tetapi juga sebagai praktik pelaksanaannya dalam masyarakat. Data penelitian diperoleh melalui wawancara dengan aparatur Dinas Ketahanan Pangan dan Pertanian Kabupaten Ngawi, penyuluh pertanian, serta petani. Selain itu, penelitian juga menggunakan data sekunder yang diperoleh melalui studi kepustakaan berupa peraturan perundang-undangan, buku, jurnal ilmiah, serta dokumen resmi pemerintah daerah. Data yang diperoleh dianalisis menggunakan metode deskriptif kualitatif dengan membandingkan ketentuan hukum dengan kondisi di lapangan. Hasil penelitian menunjukkan bahwa implementasi kebijakan telah dilaksanakan melalui beberapa program perlindungan dan pemberdayaan petani, seperti bantuan sarana produksi berupa benih unggul, pupuk bersubsidi, alat dan mesin pertanian, pelaksanaan program Asuransi Usaha Tani Padi, perlindungan sosial melalui BPJS Ketenagakerjaan, penyediaan sarana dan prasarana pertanian, serta kegiatan pelatihan dan penyuluhan bagi petani. Namun pelaksanaan kebijakan tersebut masih menghadapi beberapa hambatan, antara lain belum diterbitkannya Peraturan Bupati sebagai regulasi turunan, keterbatasan anggaran daerah, rendahnya partisipasi petani, serta koordinasi antarinstansi yang belum optimal sehingga pelaksanaan kebijakan belum berjalan secara maksimal dalam mendukung ketahanan pangan daerah.

This research aims to analyze the level of fiscal independence of Pacitan Regency by examining and linking it to its dependence on transfer funds from the central government. This study explores potential sectors that could be managed more optimally to contribute to Local Original Revenue (PAD). The method used in this research is a descriptive quantitative approach, utilizing secondary data, namely the Regional Budget (APBD) and Budget Realization Reports (LRA) sourced from the Directorate General of Fiscal Balance (DJKP). In addition to these sources, this research also employs a literature review of relevant journals. The analysis uses the regional financial independence ratio. The results of the analysis show that Pacitan Regency has a very high level of fiscal dependence, ranging between 85% and 89% from 2021 to 2025, although there is a gradual decline. The factors causing this condition are the low contribution of PAD, particularly from the tourism sector, as well as geographical factors such as mountainous terrain with underdeveloped infrastructure. This condition may lead to the flypaper effect and limit regional flexibility in development. This research recommends optimizing PAD from the tourism sector, improving regional financial governance, fostering collaboration with the private sector and the community, diversifying revenue sources, and gradually reducing dependence on transfer funds in accordance with the mandate of Law Number 33 of 2004.

This study aims to analyze how human development governance is implemented by the Government of South Sulawesi Province in reducing regional disparities, identify institutional factors influencing implementation quality, and examine its implications for human development outcomes. The study employs a qualitative approach using a case study design. Data were collected through interviews with key informants from the Regional Development Planning Agency (Bappeda) and relevant Regional Apparatus Organizations, analysis of regional planning documents such as RPJMD and RKPD, and statistical data from the Central Bureau of Statistics related to the Human Development Index (HDI), poverty, and employment. Data were analyzed thematically using triangulation to ensure validity of findings. The results show that the Human Development Index has been positioned as a key performance indicator in regional development planning documents and prioritized in education and health sector policies. Although overall HDI achievement in South Sulawesi is categorized as high, significant disparities remain across regencies and municipalities, particularly in education and standard of living. A poverty rate of 8.06 percent and the increasing trend of the Gini Ratio indicate that distribution of welfare has not been fully equitable. Furthermore, the dominance of the informal sector in the employment structure reflects challenges related to job quality, income stability, and limited social protection coverage. These findings suggest that the main challenge of human development in South Sulawesi lies not only in improving aggregate indicators but also in strengthening bureaucratic capacity, cross-sectoral coordination, and policy implementation consistency to ensure more inclusive and equitable development across regions.

This study examines the legality of on-street parking levy practices in Kupang City from a constitutional law perspective, with a primary focus on the application of the legality principle. The background of this research stems from a significant discrepancy between the legal norms established in statutory regulations and the empirical administrative practices occurring in the field. Identified issues include the collection of levies without official tickets, the lack of clarity regarding the identity and legal status of collection officers, and the inconsistent and non-transparent application of parking tariffs. This research employs a normative-empirical legal method by applying statutory, conceptual, and empirical approaches through limited field observations. The findings indicate that although the Kupang City Government formally possesses the attribution of authority to collect parking levies, the implementation frequently deviates from the established legal procedures. Such deviant practices potentially constitute ultra vires actions and violate the principle of due process of law in government administration. This study concludes that the substantive legality of parking levies in Kupang City has not been fully realized, thereby undermining legal certainty and public trust in the legitimacy of local governance. The implications of this research emphasize the imperative for comprehensive reform of the supervision system and stricter enforcement of administrative procedures to ensure the rule of law at the local level.

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.

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 analyze the financial performance of the East Java Provincial Government based on the Budget Realization Report (LRA) for the 2022–2024 period. This study is important to assess the effectiveness of revenue achievement and the efficiency of regional expenditure management. The research method used is quantitative descriptive with secondary data in the form of Budget Realization Reports obtained through documentation techniques. Data analysis was performed using financial ratio analysis, namely effectiveness and efficiency ratios. The results show that the revenue performance of the East Java Provincial Government is in the highly effective category, as reflected in the realization of revenue that was able to reach and even exceed the budget target. However, regional expenditure performance is still considered inefficient because the realization of expenditure is close to the set budget. The conclusion of this study shows that even though revenue optimization has been achieved, the local government still needs to improve expenditure control so that regional financial management becomes more efficient in the future.

Regional government financial performance is a strategic indicator for assessing the success of regional autonomy implementation, particularly in managing public finances in an effective, efficient, transparent, and accountable manner. This study aims to analyze the financial performance of the Government of West Nusa Tenggara Province (NTB) during the 2018–2022 period using a regional financial ratio analysis approach. The research employs a descriptive quantitative method utilizing secondary data obtained from the Budget Realization Reports (LRA) and the Regional Government Financial Statements (LKPD) that have been audited by the Audit Board of the Republic of Indonesia (BPK). The analysis is conducted by calculating regional financial ratios, including the financial independence ratio, the effectiveness ratio of Regional Original Revenue (PAD), the efficiency ratio of regional finances, the activity ratio (expenditure harmony), and the revenue growth ratio. The results indicate that the financial performance of the Government of West Nusa Tenggara Province has generally improved. The regional financial independence ratio falls within the participatory category with an average value of 57.81%, reflecting a gradual reduction in dependence on central government transfer revenues, particularly in 2022. The effectiveness ratio of PAD is categorized as moderately effective, with an average of 92.84%, although it fluctuates due to increases in revenue targets that were not fully matched by actual revenue realization. The regional financial efficiency ratio consistently remains in the efficient category, indicating the local government’s ability to control expenditures relative to revenues. Furthermore, the activity ratio analysis shows a shift in expenditure composition from operating expenditure toward capital expenditure, indicating an increased orientation toward development and long-term investment. The growth ratio reveals a significant increase in PAD in 2022, accompanied by a decline in transfer revenue growth.