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

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

This article examines administrative capacity at the local government level as a critical determinant of the effective implementation of grants for Early Childhood Education (ECE), a policy domain widely recognized as a strategic public investment with long-term social and economic returns. Despite the growing reliance on subnational grants to finance ECE services across diverse governance systems, implementation outcomes remain uneven, frequently constrained by limited administrative capacity, weak public financial management, fragmented governance arrangements, and fragile accountability mechanisms. Responding to these challenges, this study aims to synthesize and critically assess the international literature to clarify how administrative capacity shapes the design–implementation nexus of local government ECE grants and to identify the institutional, managerial, and fiscal conditions under which such grants are more likely to achieve their intended objectives. Methodologically, the article adopts a conceptual–comparative literature review approach, drawing on a systematic search of peer-reviewed journal articles from major academic databases and applying thematic synthesis to integrate findings across governance contexts and policy traditions. The review is anchored in Administrative Capacity Theory and analytically enriched through insights from policy implementation theory, public financial management, good governance, and public accountability. The synthesized findings demonstrate that administrative capacity operates as a multidimensional and relational construct, encompassing institutional coherence, managerial coordination, human resource competence, procedural stability, and analytical capability. The literature consistently shows that weaknesses across these dimensions undermine grant implementation through delays, inefficiencies, limited oversight, and uneven service quality, while strong capacity enables more predictable, accountable, and effective ECE grant governance.

This study aims to analyze the impact of digital innovation on financial management in Purbalingga Regency, focusing on two main systems: the Regional Government Information System (SIPD) and the Village Financial System (SISKEUDES). Digital innovation is considered important to enhance transparency, efficiency, and accountability in public financial management (Lips, 2020; Agostino, Bracci, & Steccolini, 2022). The method used is a qualitative approach with a case study supported by in-depth interviews with application users and previous research (Daffa, 2024; Nadaa & Priyanti, 2023). The findings show that the use of SIPD and SISKEUDES has successfully increased transparency and efficiency in financial reporting in Purbalingga through data integration and public access to information. However, technical issues, limited human resources, and lack of inter-agency cooperation remain obstacles. Efforts by the local government, such as routine training, system updates, and digital literacy improvement, have strengthened digital-based financial governance. Overall, this study shows that the success of digital innovation in public financial management is influenced not only by technology but also by institutional readiness, a culture of transparency, and community involvement in overseeing regional financial management.

This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.

Public Financial Management (PFM) is a critical element of good governance, transparency, and accountability, with direct implications for education and youth development. Despite its significance, research on PFM in these sectors remains fragmented, limiting a holistic understanding of its impact. This study conducts a Systematic Literature Review (SLR) to synthesize existing scholarship on PFM in education and youth affairs, following the PRISMA 2020 guidelines. A comprehensive search across Scopus and Web of Science identified peer-reviewed studies addressing financial governance, budgeting practices, accountability mechanisms, and financial literacy programs. The findings reveal that effective PFM contributes to improved educational outcomes by enhancing financial literacy, ensuring timely budget disbursement, promoting student savings, and enabling equitable access to financial education. Conversely, persistent challenges such as delays in fund allocation, weak accountability, and disparities in program implementation continue to hinder progress. The review also highlights the broader implications of SLRs in advancing curriculum innovation, guiding evidence-based policymaking, and strengthening accountability frameworks in education finance. This study contributes to both theory and practice by offering an integrated synthesis of PFM in education and youth affairs, identifying critical research gaps, and providing recommendations for policymakers and practitioners. The results underscore the importance of embedding financial literacy into school curricula, adopting performance-based budgeting, and fostering collaboration between researchers and policymakers. Ultimately, strengthening PFM in education not only enhances institutional efficiency but also equips youth with the financial skills and opportunities required for sustainable social and economic development The findings from this review contribute to the ongoing discourse on PFM by offering an integrated synthesis of current knowledge. The study not only uncovers critical research gaps but also provides actionable recommendations for both policymakers and practitioners.

This study investigates the influence of village government human resource (HR) competence and information technology (IT) utilization on the accountability of village fund management, with empirical evidence drawn from villages in Pringsewu Regency, Indonesia. The research addresses critical concerns about the underperformance and misuse of village funds, often linked to weak HR capabilities and limited IT adoption. The primary objective is to examine how HR competence and IT usage affect financial accountability in village fund management. Utilizing a quantitative approach, this study surveyed 91 village officials across 13 villages using a structured questionnaire, applying multiple linear regression analysis for hypothesis testing. Findings reveal that both HR competence and IT utilization significantly and positively influence accountability, suggesting that skilled personnel and effective use of digital systems enhance transparency and financial governance. The results support the Technology Acceptance Model (TAM) and stewardship theory, emphasizing the importance of reliable personnel and technological systems in public financial management. The study concludes that strengthening human resource capacity and advancing IT infrastructure are critical steps in ensuring accountable village fund management, especially in rapidly developing regions such as Pringsewu Regency.

The implementation of educational financial management is crucial as part of the commitment to progress that is the focus of this study, with the aim of examining financial management based on the principles of effectiveness, efficiency, transparency, and accountability in the 'Aje Kendor Sekolah' program using Public Financial Management Theory and Policy Implementation Theory. This study uses a qualitative research method with Creswell's case study approach. The research findings indicate that budget management aligns with formal procedures, but planning is not yet fully participatory. The reporting system is structured, but community involvement in oversight remains symbolic. The presence of collaboration among various stakeholders has not addressed the shortages in facilities and funding. Therefore, these shortages need to be addressed to encourage sustained school participation in the future.

Public finance is a key element in state governance, especially in the collection and allocation of funds for public services and government. In the Islamic tradition, the concept of public finance has developed since the time of the Prophet Muhammad SAW with sharia principles such as justice, transparency, and accountability to achieve prosperity (falah) in the world and the hereafter. In the modern era, Islamic public finance faces new challenges and opportunities, especially through digitalization and economic globalization. Technologies such as blockchain and big data open up opportunities to increase the effectiveness and openness of Islamic public financial management. Innovations in sharia financial instruments such as zakat, waqf, and sukuk further strengthen the contribution of Islamic public finance to social and economic development. However, challenges such as low public understanding of sharia finance, gaps in access to technology, and the need for supporting regulations and infrastructure are still obstacles. Issues of fiscal sustainability, debt management, and the development of adaptive sharia instruments are also important concerns in the dynamics of the global economy.

This study employs a quantitative methodology to evaluate the impact of financial report quality on performance accountability within the Regional Financial Management Agency of Mamasa Regency. Data was collected through a structured questionnaire distributed to all agency employees, ensuring a comprehensive understanding of their perspectives. The analysis utilized hypothesis testing and basic linear regression to derive meaningful conclusions from the data collected. The sample for this investigation comprised all 52 employees from the Regional Financial Management Agency, allowing for an inclusive representation of the population. The results of the hypothesis test yielded a significance value (Sig.) of 0.001, which is less than the threshold of 0.05. This statistical finding leads to the conclusion that the quality of financial reports (variable X) significantly influences performance accountability (variable Y) in the agency. These findings underscore the importance of maintaining high standards in financial reporting, as it directly correlates with enhanced accountability in performance. The study highlights the need for continuous improvement in financial report quality to foster greater transparency and responsibility within public financial management practices.

This research aims to develop an efficient and reliable information system for the financial report sorting process at the Office of the Provincial Financial and Asset Management Agency of North Sumatra, using a comprehensive project management approach. The research methodology involves user needs analysis, designing a responsive web-based system, development using the latest technology, and thorough testing to ensure system security and performance. The expected outcome is improved efficiency and accuracy in financial report sorting, with the potential for synergistic integration with existing systems for better public financial management in the region.