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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 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.

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.

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.

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This article examines the typology and classification of regional government apparatus in Indonesia by analyzing their structure and functions within local governance. The study draws on recent theoretical literature (2020–2025) and legal frameworks to map how different types of regional apparatus such as executive agencies (“dinas”), supporting agencies (“badan daerah”), secretariat, inspectorate, and territorial units are organized and classified. Using a normative-juridical and conceptual approach, the paper reviews relevant laws, regulations, and academic studies to identify patterns of structural typology and functional differentiation within local governments. The findings reveal that many local governments still apply structural-heavy models rather than functionally tailored organizations, leading to excessive bureaucracy and inefficiency. The analysis suggests that a clearer classification aligned with functional roles can improve governance effectiveness and administrative efficiency. The article concludes by recommending that local governments re-evaluate their organizational structures to better reflect the functional needs of governance, rather than merely replicate structural models.                                                               

Abstract. This study aims to determine the effect of Good Governance and Fund Management on Public Trust in the City of Surabaya, especially in the Kemayoran Village community. This study uses a quantitative method with an explanatory approach, where data are obtained through distributing questionnaires to 100 respondents who have interacted with public services. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results of the study indicate that Good Governance and Fund Management simultaneously have a significant effect on Public Trust, as evidenced by the results of the F test with a significance value of <0.05. Partially, the Fund Management variable has a positive and significant effect on Public Trust, while the Good Governance variable has a positive but insignificant effect. The coefficient of determination (R²) value of 0.658 indicates that 65.8% of the variation in Public Trust is explained by these two variables. This finding indicates that transparency and accountability in public budget management are dominant factors in increasing public trust, while the implementation of Good Governance principles has not been fully perceived as effective by the public. Thus, optimizing the quality of fund management is an important strategy to strengthen government legitimacy in the eyes of the public.

This study examines governance theory as a transformative paradigm in local government management, with a particular focus on the maritime sector in Bintan Regency. Governance represents a shift from a hierarchical government model to a more collaborative, participatory, and network-based model involving various stakeholders, including government institutions, local communities, and the private sector. Using a descriptive qualitative approach, the study utilizes secondary data sources, including local government reports, academic publications, and related policy documents. The findings show that Bintan Regency has begun to implement governance principles through multisectoral cooperation, community empowerment, and sustainable marine programs. However, the implementation of governance in maritime management in Bintan still faces challenges, such as weak institutional capacity, overlapping authority, and limited human resources. This study concludes that the governance paradigm provides a strategic foundation for building a participatory, transparent, and sustainable framework for maritime management at the local level. Therefore, it is essential to continue addressing these challenges to ensure that governance can be more effective in improving the management of maritime resources in Bintan.

Currently, the issuance of Law Number 3 of 2022 concerning the National Capital is a concrete step taken by the Government to seek the relocation and development of a new National Capital, because economic growth has so far been considered too Java-centric by some in the community. However, it cannot be denied that after the issuance of this law it triggered new problems, including the problem regarding the position of the Head of the Archipelago Capital Authority. Therefore, through this research, we will answer issues related to the position of the Head of the Archipelago Capital Authority along with the logical consequences related to his role based on the regional government system. Normative legal research methods or what is usually called doctrinal legal research, the approaches used are the statutory approach and the conceptual approach. The research results show that the position of the Head of the Nusantara Capital Authority is as head of a special regional government at the provincial level. The logical consequences received from this regulation are that the election, appointment and dismissal are carried out directly by the President as per the President's prerogative, the regions are centralized, and there is no Regional People's Representative Council (DPRD) as an instrument of regional autonomy.

The implementation of the Regional Government Information Sistem (Sistem Informasi Pemerintahan Daerah, SIPD) represents a strategic initiative to strengthen transparency, accountability, and efficiency in regional financial management. Designed to integrate financial data and facilitate standardized reporting across local government units, SIPD is regulated under Minister of Home Affairs Regulation No. 70 of 2019. However, in practice, the adoption of SIPD in various regions, including Rote Ndao Regency, encounters persistent technical and administrative challenges that limit its optimal utilization. This study aims to evaluate the effectiveness of SIPD in managing regional finances within Rote Ndao Regency. Using a qualitative descriptive approach, data were collected through in-depth interviews with key stakeholders, direct observation of system operations, and analysis of relevant documents. The findings reveal that SIPD implementation in Rote Ndao generally complies with the regulatory framework, indicating that the system has been formally adopted and is operational within the expected governance structure. Nonetheless, several issues undermine its effectiveness, including frequent system errors, limited functionality in accounting and reporting modules, and delays in data entry from organizational units. These limitations affect the timeliness, accuracy, and integration of financial reports, ultimately constraining decision-making processes. The study suggests that to fully realize SIPD’s potential, strategic improvements are required. These include enhancing the capacity and skills of human resources responsible for system operation, upgrading IT infrastructure to ensure system stability, and expanding SIPD’s features to meet practical accounting and reporting needs. The research contributes valuable insights for regional governments, policymakers, and system developers, emphasizing the need for continuous system refinement, targeted training programs, and infrastructure investment. By addressing these challenges, SIPD can serve as a more reliable and sustainable tool for promoting transparent and accountable regional financial governance.

This study discusses the implementation of the effectiveness of legal oversight of regional personnel management in the era of regional autonomy. Regional autonomy grants broad authority to regional governments to regulate and manage public interests, including in the management of state civil servants (ASN). However, this authority often gives rise to problems, such as nepotism, politically motivated job transfers, and weak accountability in personnel management. Legal oversight is an important instrument to ensure that all personnel policies and practices are implemented in accordance with the principles of legality, professionalism, and accountability. The research method used is normative legal research with a statutory, conceptual, and case approach, as well as qualitative analysis of regulations and personnel oversight practices. The results of the study indicate that the effectiveness of legal oversight is greatly influenced by the consistency of regulatory implementation, the strength of supervisory institutions such as the State Civil Service Commission (KASN) and the State Civil Service Agency (BKN), and the legal culture of regional apparatus. Strict enforcement of sanctions against violations also plays an important role in maintaining the integrity of the merit system. The conclusion of this study confirms that effective legal oversight can prevent abuse of authority, strengthen the professionalism of civil servants (ASN), and support the achievement of regional autonomy goals, namely improving the quality of public services and public welfare. Therefore, strengthening regulations, supervisory institutions, and internalizing the values ​​of good governance are necessary to realize transparent, accountable, and integrity-based regional personnel management.

This study aims to evaluate the effectiveness of the local government administrative system in improving the management performance of the Regional Revenue and Expenditure Budget (APBD). The method used is a literature review by analyzing various previous studies, official reports, and policy documents related to APBD management at the regional level. The results show that a well-structured administrative system can accelerate the planning, implementation, and reporting processes of the APBD, although challenges remain in inter-unit coordination and the utilization of information technology. To enhance effectiveness, it is recommended to strengthen human resource capacity, update financial information systems, and reinforce internal oversight. These findings contribute to efforts to achieve more accountable, efficient, and transparent regional financial governance.

This paper discusses in depth the regulation and implementation of Law Number 23 of 2014 on Regional Government in Indonesia, as well as its impact on regional autonomy and the relationship between central and regional governments. This law serves as an essential foundation for more effective and efficient regional government management, but it also presents various challenges in its implementation. The issues raised in this research include challenges in applying the principles of decentralization and deconcentration, as well as the authority granted to regional governments in managing natural resources, public services, and other aspects related to regional autonomy. The aim of this research is to explore and analyze the legal aspects that influence the effectiveness of regional policies, using a normative legal approach and descriptive analysis. This research method involves an in-depth literature study, including an examination of existing regulations and analysis of relevant literature. The research findings indicate that although the Regional Government Law provides rights and authorities for regions to manage their own governmental affairs, there are several obstacles in its implementation. These obstacles include regulatory ambiguities, a lack of harmonization between implementing regulations, and issues in monitoring and evaluating the performance of regional governments. Furthermore, the relationship between central and regional governments often does not function optimally, resulting in uncertainties in carrying out the duties and responsibilities of each party. The conclusions drawn from this research emphasize the need for evaluation and adjustment of existing regulations, as well as the importance of better collaboration between central and regional governments. This is necessary to ensure that the goals of equitable and fair development can be achieved. The research also recommends the need for clearer and more integrated implementing regulations, as well as enhancing human resource capacity at the regional level to support effective policy implementation.

The importance of employee performance accountability in transparent and efficient public financial management, particularly amid the demands for improved public service quality. This study aims to identify and analyze the factors affecting employee performance accountability, namely the regional government accounting system, accounting control, legislation, human resource quality, and reporting systems. The research employs a quantitative methodology with a descriptive approach. A census technique was utilized, where all employees of BPKAD, totaling 51 individuals, were designated as respondents. The data analysis technique employed is multiple regression to determine the influence of each independent variable on the dependent variable, which is employee performance accountability. The findings of the study indicate that the regional government accounting system, accounting control, and human resource quality significantly influence employee performance accountability. Conversely, legislation did not show a significant influence, while the reporting system approached the significance threshold. In conclusion, this study emphasizes that improving the quality of the accounting system, internal control, and human resource development is crucial for enhancing employee performance accountability at BPKAD Pekanbaru City. The implications of this research are expected to provide insights for decision-making and improvements in public financial management practices.  

This study examines the implementation of the Regional Government Information System (SIPD) for budget planning of activity expenditures at Bakesbangpol Sidoarjo. SIPD, an integrated system, aims to enhance the effectiveness and efficiency of planning and budgeting in accordance with the Ministry of Home Affairs Regulation Number 70 of 2019. Using a qualitative approach with observations, interviews, and document studies, the research reveals that SIPD offers advantages such as data synchronization between central and local governments, despite challenges like limited human resources and technical server issues. The implementation of SIPD in Bakesbangpol Sidoarjo requires adaptation and capacity-building to optimize the system. This study concludes by emphasizing the importance of technology-based innovation management in achieving transparency and accountability in regional budget planning.

Abstrak. Laporan Keuangan Pemerintah Daerah (LKPD) berfungsi sebagai sumber informasi penting untuk mendukung pengambilan keputusan terkait kebijakan fiskal di tingkat daerah. Agar dapat memenuhi tujuan tersebut, laporan keuangan harus memiliki kualitas yang tinggi dengan memenuhi karakteristik utama seperti relevansi, keandalan, kemudahan dipahami, serta kemampuan untuk dibandingkan. Salah satu elemen kunci yang memengaruhi kualitas laporan ini adalah efektivitas sistem pengendalian internal. Sistem tersebut dirancang untuk memastikan pengelolaan keuangan daerah yang efisien, transparan, dan akuntabel. Dalam hal ini, tanggung jawab utama atas pengendalian internal berada pada menteri atau kepala daerah yang memimpin organisasi pemerintahan. Penelitian ini bertujuan untuk mengeksplorasi hubungan antara sistem pengendalian internal dan kualitas laporan keuangan pemerintah daerah. Dengan pendekatan studi literatur, data diperoleh dari berbagai referensi, termasuk hasil penelitian sebelumnya, buku akademik, artikel jurnal, dan dokumen resmi lainnya. Hasil dari analisis literatur menunjukkan bahwa keberadaan sistem pengendalian internal yang baik memberikan kontribusi signifikan terhadap peningkatan kualitas laporan keuangan. Sistem yang dirancang dan diterapkan dengan optimal dapat membantu mengurangi risiko kesalahan, meningkatkan transparansi dalam pengelolaan keuangan, serta mendukung terwujudnya tata kelola keuangan yang akuntabel. Lebih jauh lagi, penguatan sistem pengendalian internal juga menjadi landasan penting untuk mendorong kepercayaan publik terhadap pengelolaan keuangan daerah.

Law plays a crucial role in enhancing public participation in local governance by providing a clear framework for citizen engagement in decision-making, oversight, and the fulfillment of their rights. This study examines the application of legal frameworks to improve public involvement in regional governance, focusing on the Indonesian context. Using an empirical juridical method, the research combines normative analysis of laws and empirical data from interviews and observations. Findings reveal that responsive legal products and participatory processes are essential to fostering public engagement in regional development. Key challenges include limited public awareness, bureaucratic inefficiencies, and inconsistent implementation of legal provisions. Addressing these issues through public education, transparent governance, and stronger legal enforcement can significantly improve participation rates. This paper highlights the importance of integrating legal and social perspectives to create inclusive and effective governance at the local level.