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This study aims to examine the role of information technology (IT) professional ethics as a preventive instrument in facing the escalation of cyber crime in Indonesia. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, 17 selected scientific literature from the 2020-2026 period were analyzed comprehensively. The results of the study indicate that dominant operating modes such as ransomware on national infrastructure and mass data breaches in the banking and health sectors are rooted in the neglect of integrity and accountability principles. The discussion in this study confirms that the application of professional ethics based on the PAPA (Privacy, Accuracy, Property, Accessibility) framework is able to suppress the risk of internal threats and strengthen digital defense. The conclusion of the study shows that the synergy between the 2024 ITE Law regulations and the internalization of the professional code of ethics is the main key to data sovereignty in the digital era. The practical implications of this research recommend strengthening the ethics curriculum in IT higher education and ethical compliance audits in the public sector.

Bureaucratic reform in Indonesia has encouraged the strengthening of civil service management oriented toward performance through the policy of appointing Government Employees with Work Agreements (PPPK) in order to improve the effectiveness of public organizations. This study aims to analyze the performance of PPPK in supporting the implementation of tasks at the Environmental Agency of Jambi City by using Mangkunegara’s performance theory as the analytical framework. This research employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews and documentation, and then analyzed using data reduction, data display, and conclusion drawing techniques. The results show that the performance of PPPK is generally in the good category and contributes positively to organizational effectiveness. This is reflected in the aspects of work quality, work quantity, and responsibility as explained in Mangkunegara’s performance theory. The alignment between job placement and competence, increased work motivation due to employment status certainty, and organizational support through training and coaching are the main factors supporting performance optimization. However, there are still constraints, particularly the suboptimal understanding of main duties and functions, thus requiring strengthened organizational communication and continuous capacity development. This study confirms that competency-based management and systematic development of PPPK play an important role in improving the effectiveness of task implementation in the public sector.

This research aims to analyze the capacity building of government personnel in implementing the Electronic-Based Government System (SPBE) at the Department of Communication and Informatics of Gresik Regency, which plays a strategic role in digital governance. This study uses a qualitative approach focusing on capacity development strategies and constraints at individual and organizational levels. The findings show that capacity building is carried out through two main strategies: human resource development and organizational strengthening. In human resource development, the establishment and training of an internal assessor team serve as key instruments in supporting SPBE implementation. This team represents institutionalized capacity, enabling the organization to independently conduct monitoring, evaluation, and quality assurance processes in a sustainable manner. This approach reflects a long-term strategy to strengthen institutional independence and reduce reliance on external parties. In organizational strengthening, capacity building focuses on optimizing organizational structure, work systems, coordination mechanisms, and regulatory support, including standard operating procedures. However, several constraints were identified. At the individual level, there is an imbalance in technical competencies, especially in information technology skills. At the organizational level, the lack of optimal follow-up after training highlights the need for more integrated human resource planning. These findings indicate that capacity building in SPBE implementation requires a systemic, well-planned, and sustainable approach to achieve effective, adaptive, and responsive digital government governance in the public sector.

Tax administration reform is a strategic government agenda to improve the effectiveness, efficiency, and transparency of tax management. One effort undertaken is the implementation of an integrated, digital-based Core Tax Administration Sistem (Coretax). However, the success of Coretax implementation is determined not only by technological aspects, but also by the role of strategic management in planning, organizing, and managing organizational change. This study aims to examine the role of strategic management in supporting the successful implementation of Coretax as part of tax reform in Indonesia. The research method used is a literature review by examining various secondary sources such as scientific journals, international agency reports, government policy documents, and official publications related to tax reform and the digital transformation of the public sector. The results of the study indicate that strategic management plays a crucial role in aligning policies, human resource readiness, strengthening information technology, and managing resistance to change. These findings confirm that Coretax implementation will be more optimal if supported by comprehensive strategic planning, improved human resource competency, and an organizational culture that is adaptive to digital transformation.

Digital transformation in the management of state property is a necessary step towards achieving transparent and accountable governance. The Minstry of Finance, through the Directorate General of State Assets, has developed the State Asset Management Information System Version 2 application as a means of digital based management, but its implementation still faces challenges related to interest in its use by work unit operators. This study aims to evaluate the impact of intentions, attitudes, and subjective norms on interest in using the SIMAN V2 application at the Surabaya State Assets and Auction Service Office using the Theory of Reasoned Action (TRA) approach. Using a quantitative design through a survey, this study was conducted at the Surabaya KPKNL with subjects being SIMAN V2 application operators in work units in the working area. Data colection techniques used a questionnaire with a Likert scale. Data analysis was performed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS software. The results of the study indicate that intention, attitude, and subjective norms have a positive and significant effect on interest in using the SIMAN V2 application. This study shows that psychological and social factors play an important role in supporting technology adoption in the public sector. The conclusion emphasizes that increased interest in use can be achieved by strengthening individual intentions, forming positive attitudes, and providing workplace support. Increased socialization, ongoing technical training, and recommendations for further research institutional supportfrom agencies to optimize the use of the SIMAN V2 application.

Digital transformation has brought about major changes in leadership patterns, especially in the public sector. In this context, digital leadership is key for leaders to drive innovation and adaptation to technological developments. However, the success of digital leadership is also inseparable from democratic leadership values that emphasize participation, openness, and collaboration. The synergy between these two values is an important foundation for building an effective and humanistic leadership style in the digital age. This study aims to analyze the role of Dedi Mulyadi's digital leadership in developing digital talent through the 2025 Jabar Istimewa Digital Academy (JIDA) program in West Java. The approach used is qualitative with a literature study method, sourced from 14 scientific journals and three official news reports. The results of the study show that Dedi Mulyadi applies a visionary, adaptive, and collaborative digital leadership style. Democratic values are also evident through a participatory approach that involves the community, educational institutions, and the industrial sector in the implementation of the JIDA 2025 program. This program has proven to strengthen digital literacy, expand access to technology training, and improve the readiness of West Java's human resources in facing the challenges of the digital economy. Thus, digital leadership combined with democratic principles plays an important role in realizing inclusive, competitive, and sustainable human resource development in the era of digital transformation.

This study aims to analyze the influence of emotional intelligence, work discipline, and job commitment on employee productivity at DP3AP2KB Kota Kediri. The research employed a quantitative approach with a population of 45 employees, all of whom were included as the sample using a saturated sampling technique. The research instrument was a five-point Likert-scale questionnaire tested for validity and reliability. Data were analyzed using multiple linear regression with the aid of SPSS version 25, preceded by validity, reliability, and classical assumption tests (normality, multicollinearity, and heteroscedasticity). The results indicate that emotional intelligence has a significant partial effect on employee productivity, while work discipline and job commitment show no significant effect. However, simultaneously, the three independent variables significantly affect productivity with an Adjusted R² value of 0.846. These findings highlight that emotional intelligence is the dominant factor influencing productivity, whereas work discipline and job commitment function more as basic requirements already embedded within bureaucratic systems. The practical implication of this study suggests the need for soft skill development programs, emotional management training, and the improvement of employees’ interpersonal skills to enhance productivity in the public sector.

The rapid development of information technology has encouraged government institutions to transform the way they manage data and deliver public services. The Protocol and Leadership Communication Division (Prokopim) of Situbondo Regency plays a strategic role in managing the schedules of regional leaders and documenting each official activity as a form of accountability. Currently, these processes are still managed manually, which causes obstacles in recording, searching, and reporting data. Such limitations reduce efficiency and transparency, indicating the urgency of a structured, accessible, and integrated web-based information system. This research aims to design a web-based system that integrates employee data, leadership agendas, and documentation records into a single platform. The research method combines field observations, interviews with Prokopim staff, and literature studies to analyze user requirements. The system design adopts the Waterfall model, which includes requirement analysis, database design, user interface design, and system modeling using Unified Modeling Language (UML) diagrams such as use case, activity, and sequence diagrams. Database structures are represented through class diagrams, while user interface designs are developed using prototyping. The findings of this study produce a system blueprint that provides a structured framework for digitalizing agenda and documentation processes. The proposed design improves accessibility, accuracy, and efficiency in managing leadership activities. Furthermore, this system can be considered as a practical model for applying digital transformation in government institutions, supporting better accountability and service quality in the public sector.

Employees at the Wajo Regency Youth, Sports, and Tourism Office are part of the public bureaucracy at the district/city level who have important responsibilities in carrying out service functions to the public. Based on initial observations, it appears that the implementation of management functions and employee work creativity are still not optimal. This is primarily related to the implementation of management functions in creating a dynamic work atmosphere and in terms of making the best use of time. Effective management is essential to ensure that public organizations can achieve their goals efficiently and innovatively. This study aims to determine the effect of the implementation of management functions on employee work creativity at the Wajo Regency Youth, Sports, and Tourism Office. The study population was all employees at the office, using a survey method and an associative quantitative approach. This technique was chosen to obtain an objective picture of the relationship between management variables and work creativity. The results show that the management functions variable, based on respondents' responses, is in the very good category. Meanwhile, the employee work creativity variable is in the good category. The findings indicate that the proper application of management functions can significantly foster employee creativity. Based on statistical testing, the null hypothesis (Ho) is rejected and the alternative hypothesis (Ha) is accepted. Thus, it can be concluded that the implementation of management functions has a positive and significant impact on employee creativity at the Wajo Regency Youth, Sports, and Tourism Office. This research provides practical implications: public organizations need to strengthen the implementation of management functions, such as planning, organizing, directing, and controlling, to continuously improve employee creativity. This research highlights the importance of integrating managerial functions with innovative practices in the public sector.

The local government management system is expected to focus on increasing accountability and, at the same time, improving civil servant performance that is oriented toward outcomes. This research aims to conduct a bibliometric examination of local government civil servant performance. This study analyzed 439 articles published from 2013 until July 2022 in the Scopus database on civil servant performance in government. The VosViewer program was utilized in the process of analyzing to find results on the most contributing authors, the number of citations, areas, organizations, publications, and co-occurrences of keywords. These results could create new gaps in the research that will be conducted in the future. The result shows civil servant performance relies on appraisal and work environment improvement. A conducive environment fosters mutual assistance, open communication, and conflict resolution, ultimately improving employee performance and fostering better relationships. Also, performance analysis is crucial for public administration and the public sector.

This research empirically investigates the important distinction between fraud identification and forensic accounting in the Nigerian public sector. The study utilized a research survey design with a sample size of 100 respondents, including accountants and auditors from four ministries selected from the Federal Capital Territory (FCT) of Abuja, Nigeria. The primary statistical method employed to test the hypotheses was Analysis of Variance (ANOVA). The research found that forensic accounting is an effective tool in detecting fraud within the Nigerian public sector. It was also revealed that there is a strong correlation between forensic accounting and litigation support services, which play a crucial role in Nigerian courts in handling fraud cases. Additionally, the study highlights the role of forensic accounting in preventing fraudulent activities by enhancing transparency and accountability. Based on the findings, the study recommends that the public sector adopts a robust and transparent accounting system that ensures effectiveness in fraud detection and prevention. Furthermore, there is a need for continuous improvement in the internal control systems within government agencies to detect and prevent fraudulent behavior proactively. The research also stresses the importance of public sector officials embracing core values such as integrity, objectivity, fairness, and accountability in their operations. Finally, it is crucial for forensic accountants to receive specialized training in forensic accounting techniques and procedures to better detect and resolve fraud cases in the public sector. These actions will contribute to reducing fraud levels and improving the overall governance of Nigeria’s public sector.

The research aims to demonstrate the extent to which international accounting standards can be applied in the public sector. IPSAS And its impact on the quality of financial reporting in Iraq and providing a theoretical framework on the concept of international accounting standards in the public sector IPSAS The quality of financial reporting in Iraq and identifying the economic and social benefits of implementing it IPSAS In Iraqi government institutions and evaluating the positive impact of the application IPSAS on the local economy and society and studying the most important challenges that may hinder the implementation IPSAS and to provide recommendations to overcome them, the deductive approach was relied upon in building the proposed framework for the research by moving from the general to the specific and relying on the inductive approach by moving from the specific to the general by generalizing the conclusions and recommendations to the research community. The research community is represented by all government departments and institutions in Iraq. As for the research sample, the Financial Supervision Bureau was chosen because of the effective role of this body in imposing accounting and control systems on government departments and institutions, preserving public money, supporting public accountability and strengthening the economy. The most significant of the researcher's findings, however, was that the Iraqi Accounting Standards Board had failed to implement international accounting standards. the public sector and issue local standards that are consistent and compatible with the above standards to bridge the large gap between international and Iraqi standards because the current local rules are insufficient to address accounting practices.

This research investigates the relationship between public service motivation (PSM) and employee performance (EP) within public sector organizations. Utilizing a mixed-methods approach, the study analyzes quantitative data from employee surveys and qualitative insights from interviews with public sector employees. The findings reveal a significant positive correlation between PSM and EP, indicating that employees who are motivated by a desire to serve the public tend to exhibit higher performance levels. Additionally, the research identifies key factors that enhance this relationship, including organizational support, leadership styles, and job design. The study highlights the importance of fostering a motivating work environment to improve employee performance in the public sector. Based on these findings, recommendations for future research and practical implications for public sector management are provided, emphasizing the need for targeted training programs and employee engagement strategies. This research contributes to the understanding of how intrinsic motivations can drive performance outcomes in public service settings.

This study examines the impact of Sri Mulyani’s inclusive leadership on human resource development (HRD) in the Indonesian Ministry of Finance, with a focus on gender equality policies and employee capacity-building programs. Using a literature review method, this research analyzes relevant studies on inclusive leadership and its application in the public sector. The findings indicate that Sri Mulyani’s inclusive leadership, which emphasizes openness, accessibility, and equality, has successfully increased women's participation in leadership positions and fostered a more collaborative work environment. The gender equality policies implemented have not only increased the number of women in strategic positions but also strengthened overall organizational performance. Additionally, capacity-building programsdesigned to enhance technical and managerial skills have proven effective in improving productivity and innovationwithin the Ministry of Finance. This study concludes that Sri Mulyani’s inclusive leadership can serve as a model for other public sector organizations, both in Indonesia and internationally, to promote gender equality and enhance organizational performance through inclusive HR development.

This study examines the relationship between communication and auditor competency within Indonesia's public sector, focusing on its impact on audit quality and governance. The research addresses the challenges faced by public sector auditors, such as resource limitations and stakeholder expectations, which demand a balance between technical expertise and effective communication. The study was conducted in North Sumatra Province, involving 130 auditors affiliated with the Aparat Pengawasan Intern Pemerintah (APIP) network. A structured survey was used to collect data, focusing on auditors' communication skills, technical proficiency, and ethical judgment. Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed for data analysis, allowing the evaluation of complex constructs like communication efficacy and competency. The findings reveal that effective communication positively impacts auditor competency, enhancing collaboration within teams, fostering stakeholder trust, and ensuring actionable outcomes from audits. The results underscore the necessity of refining communication strategies to address governance complexities and stakeholder demands. This study highlights the symbiotic relationship between communication and competency, providing actionable insights for improving audit processes in Indonesia's public sector. It offers a foundation for developing training programs and frameworks that align with the International Professional Practices Framework (IPPF) and modern technological advancements to elevate public accountability.

This internship program aimed to provide practical experience for students from Universitas Islam Negeri Sumatera Utara in understanding public service management across religious communities and personnel governance within government institutions. The internship took place at the Office of the Ministry of Religious Affairs of Medan City, an institution playing a strategic role in delivering religious services and managing civil servants. The main focus of this study was on cross-religious public services and the implementation of personnel management systems. The findings indicate that the Ministry of Religious Affairs of Medan City applies principles of fairness, tolerance, and professionalism in delivering cross-religious public services, supported by an organized and structured personnel governance system. This internship offers significant benefits to students by enhancing their practical knowledge, administrative skills, and professional attitudes, especially in handling diversity within the public sector. By experiencing the management of public services and personnel governance, students gained valuable insights into the operational challenges and strategies employed in the public administration of religious affairs.

This research aims to analyze the impact of collaborative governance models on public service delivery. Specifically, the study will examine how stakeholder-inclusive governance approaches can influence the effectiveness, efficiency, and quality of services provided by local governments. Collaborative governance involves the engagement of various stakeholders, including government agencies, non-governmental organizations, and the private sector, in the decision-making process to improve public service outcomes. This study posits that such inclusive approaches can enhance transparency, accountability, and responsiveness in public service delivery. Employing a qualitative case study methodology, data will be collected through interviews, observations, and document analysis. The selected case studies will encompass a diverse range of collaborative governance initiatives at the local level, providing a comprehensive understanding of different contexts and practices. By examining these cases, the research aims to identify the key factors that contribute to the success or failure of collaborative governance efforts. The analysis will focus on the impact of these initiatives on institutional capacity, such as the ability of local governments to mobilize resources, coordinate actions, and implement policies effectively. Furthermore, the study will evaluate the outcomes of these collaborative efforts in terms of service quality, accessibility, and user satisfaction. The findings are anticipated to offer valuable insights into the success factors and challenges associated with implementing collaborative governance models. These insights will be crucial for policymakers and practitioners seeking to enhance the performance of local governments in delivering improved public services. Ultimately, the research aims to contribute to the broader discourse on governance and public administration by highlighting the potential benefits and limitations of collaborative approaches in the public sector.

Corruption is often carried out by individuals who hold power, so that the characteristics of corruption crimes are always related to abuse of authority in the context of organized crime. This article aims to analyze the role of State Administrative Law in handling corruption in the public sector. Using the literature study method, this article collects data from various sources such as books, news and journal articles. The discussion includes the importance of administrative law in limiting and controlling excessive power possessed by state officials, as well as the role of bureaucracy in preventing corruption. In addition, this article outlines the types of legal accountability that apply to government officials involved in corruption, as well as the importance of internal and external monitoring in reducing acts of corruption. The principles of good governance and the need to reform the government system were also raised as important steps in eradicating corruption.

This study aims to analyze the effectiveness and influential factors in the application of technology-based attendance in supporting the work discipline of Civil Servants in Riau Islands. The research method used is descriptive research with a qualitative approach. The results showed that the application of technology-based attendance application innovation has significant effectiveness in improving the work discipline of Civil Servants. With the technology-based attendance application, the attendance process becomes more efficient and accurate. Employees can perform attendance quickly and easily through electronic devices such as smartphones or computers, without the need to use manual attendance that is prone to manipulation. In addition, factors that influence the effectiveness of technology-based attendance application implementation include management support, employee training, and employee awareness of the importance of work discipline. Strong management support in implementing and supervising the use of technology-based attendance applications is an important factor in successful implementation. Employee training in the use of the application is also key to ensuring proper and effective use. In addition, employee awareness of the importance of work discipline also plays a role in the successful implementation of this innovation.  This research makes an important contribution to understanding the effectiveness of technology-based attendance application innovations in improving the work discipline of civil servants. The implication of this research is the importance of developing and implementing technological innovation in improving work efficiency and effectiveness in the public sector.

Society demands public sector organizations to be able to manage public services and provide them in an accountable, participative and transparent manner. SAKTI or Institutional Level Financial Application System is an application that is used as a means of work units in supporting the implementation of SPAN to carry out financial management which includes the planning stages to budget accountability. The purpose of this research is to observe how SAKTI works and to analyze the system, with the implications of whether it provides convenience in the performance of work units of government agencies. This type of research is descriptive qualitative and the method for collecting data used is direct observation with field research and library research, and the information will be filtered through descriptive analysis methods. The research results that have been achieved are that SAKTI is a new effectiveness. The advantage of using SAKTI is that it has an open platform, so it can be accessed anywhere and anytime, and provides efficient integration. Weaknesses in the use of SAKTI is the user's understanding in technical operations, so it requires sufficient training and another deficiency is the internal control of the organization. The conclusion of this research is that in the era of technology that pressures society for optimal and in-depth digital understanding. Suggestions by the author are to integrate a digital concept in the work system of the work unit, more understanding is needed so that it does not become an obstacle.