Publication Search

Pelayanan perizinan merupakan salah satu aspek penting dalam penyelenggaraan pelayanan publik. Kota Batam memiliki dualisme kewenangan antara Pemerintah Kota Batam dan Badan Pengusahaan (BP) Batam dalam penyelenggaraan pemerintahan dan pelayanan perizinan. Tujuan penelitian ini untuk menganalisis dinamika politik lokal dalam penyelenggaraan pelayanan perizinan di Kota Batam serta mengkaji dampak dualisme kewenangan terhadap efektivitas pelayanan publik pada tahun 2025. Penelitian menggunakan pendekatan kualitatif dengan jenis penelitian studi kasus. Data yang digunakan merupakan data sekunder yang diperoleh melalui studi dokumentasi. Analisis data dilakukan menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa meskipun pemerintah telah melakukan penataan kewenangan melalui Peraturan Pemerintah Nomor 25 Tahun 2025 dan Peraturan Pemerintah Nomor 28 Tahun 2025, pelaksanaan pelayanan perizinan masih menghadapi tantangan berupa koordinasi antar lembaga, tumpang tindih kewenangan, dan belum optimalnya integrasi tata kelola antara Pemerintah Kota Batam dan BP Batam. Penelitian ini menyimpulkan bahwa penyelesaian dualisme kewenangan tidak cukup dilakukan melalui perubahan regulasi, tetapi memerlukan penguatan collaborative governance, pembagian kewenangan yang jelas, serta koordinasi kelembagaan yang lebih efektif guna meningkatkan kualitas pelayanan publik dan menciptakan kepastian hukum bagi masyarakat maupun investor.

Pelayanan publik merupakan salah satu indikator penting dalam menilai kualitas penyelenggaraan pemerintahan. Dalam upaya mewujudkan tata kelola pemerintahan yang baik (good governance), Pemerintah Provinsi DKI Jakarta mengembangkan Sistem Pelayanan Terpadu Satu Pintu (PTSP) sebagai inovasi pelayanan yang terintegrasi dan berbasis digital. Penelitian ini bertujuan untuk menganalisis penerapan prinsip-prinsip good governance yang meliputi transparansi, akuntabilitas, responsivitas, efektivitas dan efisiensi, serta partisipasi pada Sistem Pelayanan Terpadu Satu Pintu (PTSP) DKI Jakarta. Penelitian menggunakan pendekatan kualitatif deskriptif dengan metode studi pustaka (library research). Data diperoleh melalui penelusuran jurnal ilmiah, peraturan perundang-undangan, laporan kinerja instansi pemerintah, dokumen resmi DPMPTSP Provinsi DKI Jakarta, serta berbagai sumber literatur yang relevan. Analisis data dilakukan menggunakan model interaktif Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa prinsip transparansi telah diterapkan melalui penyediaan berbagai kanal informasi dan pengaduan yang mudah diakses masyarakat. Prinsip akuntabilitas tercermin dari capaian kinerja organisasi yang seluruh indikatornya mencapai target dengan predikat sangat berhasil. Responsivitas diwujudkan melalui sistem pengelolaan pengaduan berbasis quick response. Efektivitas dan efisiensi terlihat dari tingginya indeks kepuasan masyarakat serta optimalisasi pelayanan berbasis digital. Sementara itu, prinsip partisipasi diwujudkan melalui pelibatan masyarakat dalam evaluasi pelayanan melalui Survei Kepuasan Masyarakat. Dengan demikian, penerapan prinsip-prinsip good governance pada PTSP DKI Jakarta secara umum telah berjalan dengan baik dan mendukung peningkatan kualitas pelayanan publik.

ABSTRAK Perkembangan tata kelola digital di Indonesia mendorong berbagai instansi pemerintah, termasuk rumah tahanan negara (rutan), untuk mentransformasi sistem pelayanan publiknya melalui aplikasi berbasis digital. Rutan Kelas I Surabaya menginisiasi aplikasi RUSABAYA sebagai platform digital terintegrasi untuk mengelola pelayanan kunjungan tatap muka warga binaan. Penelitian ini bertujuan menganalisis optimalisasi aplikasi RUSABAYA dalam meningkatkan kualitas pelayanan kunjungan warga binaan, mengidentifikasi hambatan implementasi di lapangan, serta merumuskan rekomendasi strategis perbaikan layanan. Dengan menggunakan pendekatan kualitatif deskriptif melalui observasi partisipatif selama kegiatan magang, wawancara terbatas dengan petugas dan pengunjung, serta studi dokumentasi, penelitian ini menemukan bahwa RUSABAYA telah berkontribusi signifikan dalam meningkatkan efisiensi administrasi, transparansi, dan ketertiban pelayanan kunjungan. Aplikasi ini memungkinkan pendaftaran kunjungan secara daring, pengelolaan antrean digital melalui tiket berbasis kode QR, penjadwalan berbasis sesi dengan kuota 80 orang per sesi, serta fitur riwayat kunjungan yang lengkap. Namun, dua hambatan kritis teridentifikasi: aplikasi tidak tersedia di platform distribusi populer seperti Google Play Store dan Apple App Store, serta sosialisasi penggunaan aplikasi kepada masyarakat belum optimal sebagaimana tercermin dari ketiadaan petunjuk penggunaan di loket pelayanan. Temuan ini menegaskan bahwa efektivitas digitalisasi pelayanan publik tidak semata-mata ditentukan oleh kualitas teknis sistem, tetapi juga oleh aksesibilitas, dukungan literasi digital, dan komitmen institusional terhadap pelayanan yang inklusif.

This study aims to examine the cyber policies implemented by the Indonesian government in light of the impact of digital technology developments on the younger generation, with a view toward achieving inclusive and youth-friendly governance. This study employs a descriptive qualitative method using a critical discourse analysis approach based on van Dijk’s perspective. The research was conducted in three stages: data collection, data analysis, and presentation of results. The data source for this study is Law No. 1 of 2024. The data consists of structured documents collected using the read, observe, and record technique. The results indicate that the cyber policies in Law No. 1 of 2024 mark a shift from a reactive to a proactive approach by prioritizing child protection. This policy expands the scope of protection to include personal data, privacy, and child safety in the digital space, while also affirming the responsibilities of Electronic System Operators. The research findings are expected to enrich understanding of the importance of a policy communication model that is creative, transparent, participatory, and responsive in fostering literacy and critical awareness regarding the use of information technology. Thus, this research is expected to contribute to supporting the realization of a more inclusive digital space governance that is youth-friendly and aligned with the strengthening of moral values and social ethics in community life.  

This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

Kecurangan (fraud) di sektor perbankan daerah merupakan ancaman serius yang dapat merugikan keuangan negara dan menurunkan kepercayaan publik. Penelitian ini bertujuan menganalisis kasus korupsi pengadaan iklan pada Bank Pembangunan Daerah Jawa Barat dan Banten (Bank BJB) menggunakan pendekatan Fraud Triangle Theory yang mencakup tiga elemen utama: tekanan (pressure), kesempatan (opportunity), dan rasionalisasi (rationalization). Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, didukung oleh studi literatur dari berbagai sumber ilmiah yang relevan. Hasil analisis menunjukkan bahwa kasus Bank BJB mencerminkan interaksi ketiga elemen Fraud Triangle secara simultan. Tekanan bersumber dari kebutuhan dana non-budgeter yang besar dalam pengelolaan anggaran promosi senilai Rp409 miliar. Kesempatan muncul akibat lemahnya sistem pengendalian internal, tidak adanya verifikasi dokumen yang memadai, serta penyimpangan dalam proses pengadaan. Rasionalisasi terbentuk melalui persepsi pelaku bahwa praktik tersebut merupakan hal yang lazim dalam lingkungan birokrasi dan korporasi. Penelitian ini berkontribusi pada pengembangan pemahaman teoritis dan praktis terkait pencegahan fraud di lembaga keuangan daerah Indonesia, khususnya melalui penguatan tata kelola perusahaan dan sistem pengawasan internal.

This study aims to synthesize empirical and theoretical literature on the Planning–Organizing–Actuating–Controlling (POAC) framework in public sector management, identify asymmetries among its functions, and propose a reconfiguration of POAC that is relevant to digital and collaborative governance. The study employs an integrative literature review by examining classical management literature, peer-reviewed journals, government regulations, and official governance indicators. Data were analyzed thematically based on the four POAC functions and synthesized across themes, using Indonesia during the 2021–2025 period as the empirical context. The findings reveal that planning and organizing functions have developed relatively well, while actuating and especially controlling remain persistent weaknesses. This condition is reflected in improvements in several formal governance indicators, including the Electronic-Based Government System (SPBE) Index, Indonesia’s ranking in the E-Government Development Index (EGDI), Unqualified Audit Opinions (WTP), and public service compliance ratings. However, during the same period, the Corruption Perceptions Index (CPI) declined. These findings indicate a gap between administrative achievements and substantive outcomes, consistent with the concept of means–ends decoupling in neo-institutional theory. The study contributes by bridging classical management theory with contemporary governance paradigms and proposing a Data-driven, Networked, Adaptive, and Participatory (DNAP) model of POAC. Practically, the results highlight the need to strengthen controlling functions and adaptive leadership to foster more effective, transparent, and outcome-oriented public governance.

Digital transformation in the military procurement sector has brought significant changes to accountability patterns at the Naval Academy (AAL). Using the AP2EP management cycle (Analysis, Planning, Execution, Evaluation, and Control) as an analytical tool, this paper dissects the extent to which the E-Procurement system can mitigate budget deviation risks and enhance financial transparency. As a military educational institution striving to become a World Class Naval Academy, AAL faces unique challenges in balancing state financial regulations with specific educational logistics needs. Through a descriptive qualitative approach, this research demonstrates that procurement digitalization provides an automated audit trail that minimizes human intervention. Despite technical and cultural obstacles, strategic steps such as developing real-time dashboards have proven effective in optimizing state financial governance to support cadet education quality and maintain an Unqualified Opinion (WTP).

The governance of sand and gravel mining requires an integrated assessment of technical planning, occupational safety, environmental control, reclamation, and regulatory compliance. This study evaluated the governance of CV. Ria Bersaudara, a sand and gravel mining company located in Pasar Surulangun, Rawas Ulu District, Musi Rawas Utara Regency, using the Good Mining Practice framework. The study used a descriptive evaluative approach based on field observation, document review, indicative resource estimation, equipment productivity analysis, occupational safety and environmental risk assessment, and compliance mapping. The results show that the company has a basic legal foundation through an exploration mining permit covering 12.5 ha; however, several governance components require improvement. The indicative prospective area was approximately 2.50 ha, with an effective follow-up area of 1.80 ha and an estimated indicative resource of 21,600 m³ or 35,640 tons. Productivity analysis indicated that excavator capacity reached about 61 m³/hour, while one dump truck only transported about 10.3 m³/hour, creating a haulage bottleneck if the truck fleet is insufficient. Safety implementation was also not optimal, with personal protective equipment compliance estimated at only 55%. The study recommends validating permit documents, strengthening technical exploration data, improving drainage and sediment control, enforcing safety procedures, implementing progressive reclamation, and establishing daily operational records.

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman siswa SMA Amanatul Ummah Surabaya mengenai akuntansi sektor publik, transparansi, dan akuntabilitas keuangan. Kegiatan dilaksanakan menggunakan pendekatan Participatory Learning Approach (PLA) melalui sosialisasi, diskusi interaktif, dan studi kasus kepada 40 siswa. Hasil evaluasi menunjukkan rata-rata nilai peserta meningkat dari 63,4 pada pre-test menjadi 90,8 pada post-test atau mengalami peningkatan sebesar 43,22%. Temuan ini menunjukkan bahwa kegiatan sosialisasi efektif dalam meningkatkan literasi siswa terkait tata kelola keuangan sektor publik yang transparan dan akuntabel.

The development of information technology has encouraged the transformation of government administration toward digital-based governance, including correspondence management systems. Digital correspondence governance plays an important role in improving administrative effectiveness, bureaucratic efficiency, and the quality of public services. However, the implementation of digital correspondence systems in local government institutions still faces several challenges, including limited system integration, inadequate human resource capacity, and unstandardized electronic archive management. This study aims to analyze and construct a digital correspondence governance model in realizing administrative effectiveness at Dinas Komunikasi, Informatika, Statistik dan Persandian Kabupaten Gowa. This study employed a qualitative approach with a descriptive research type. Data collection techniques were conducted through observation, in-depth interviews, and documentation. Research informants were selected using purposive sampling techniques, while data analysis employed the interactive model of Miles, Huberman, and Saldaña through data condensation, data display, and conclusion drawing. The results indicate that the implementation of digital correspondence governance has improved the speed of document disposition, administrative efficiency, accessibility of documents, and organizational work coordination. However, the implementation has not been fully optimal due to constraints in system integration, human resource capacity, and digital archive management. This study produced a digital correspondence governance model emphasizing the strengthening of information technology, enhancement of employee competence, integration of administrative systems, and development of a digital work culture. It is recommended that government institutions strengthen the integration of digital correspondence systems, improve employee competencies, and establish sustainable electronic archive management standards.

Pengabdian ini bertujuan memperkuat akuntabilitas pengelolaan dana pembangunan masjid melalui penyusunan informasi keuangan berbasis ISAK 335. Pengabdian menggunakan pendekatan Participatory Action Research (PAR) melalui observasi, wawancara, dan pendampingan penyusunan laporan keuangan. Kegiatan dilakukan melalui klasifikasi transaksi, penyusunan laporan keuangan, serta analisis efisiensi dan partisipasi donatur. Hasil pengabdian berupa tersusunnya laporan keuangan pembangunan masjid yang lebih sistematis dan informatif. Takmir memperoleh pemahaman mengenai efisiensi penggunaan dana dan pola partisipasi masyarakat. Transparansi laporan keuangan juga memperkuat kepercayaan jamaah terhadap pengelolaan dana pembangunan. Pengabdian ini berdampak pada penguatan tata kelola, akuntabilitas, dan keberlanjutan partisipasi masyarakat dalam memakmurkan masjid.

Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.

This study examines the legal protection of children's rights to inclusive education and its implications for the institutional governance of Early Childhood Education (ECE) in Indonesia. A normative juridical method with a descriptive-qualitative library-based approach is used to evaluate the coherence between macro-level child protection regulations and operational standards for school management. The data are entirely secondary, sourced from statutory laws, ministerial regulations, and pertinent scientific literature. The findings reveal a fundamental tension: the constitutional rights of children with special needs to access non-discriminatory ECE are robustly guaranteed by the 1945 Constitution, Law No. 35/2014 on Child Protection, and Law No. 8/2016 on Persons with Disabilities, yet a wide gap persists at the implementation level. This discrepancy arises because derivative ECE governance instruments including accreditation frameworks and curriculum standards still frame inclusion readiness as a voluntary component rather than a binding obligation. Consequently, ECE institutions encounter systemic barriers in human resource management, physical accessibility, and curricular flexibility. The study underscores the urgency of transitioning ECE management toward a Human Rights-Based Approach (HRBA) and recommends that the Ministry of Basic and Secondary Education reform accreditation instruments by embedding inclusive indicators as mandatory prerequisites for institutional feasibility, thereby aligning administrative governance with the fulfillment of children's constitutional rights.

Penelitian ini menguji indikasi kecurangan pelaporan keuangan pada entitas Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022-2024 dengan mengadopsi kerangka Fraud Heptagon. Target keuangan, frekuensi rapat komite audit, opini audit, masa jabatan serta rangkap jabatan direktur utama, pelatihan tata kelola perusahaan yang baik (GCG), dan remunerasi dewan direksi digunakan sebagai proksi variabel penelitian. Melalui pendekatan kuantitatif asosiatif terhadap 45 sampel observasi dengan analisis regresi logistik, hasil empiris merepresentasikan bahwa seluruh variabel independen tersebut tidak memengaruhi kecurangan pelaporan keuangan. Temuan ini mengindikasikan adanya keterbatasan kapasitas eksplanatori model Heptagon ketika diterapkan pada konteks BUMN yang berkarakteristik kelembagaan, regulasi, dan pengelolaan publik yang spesifik. Hal ini menyebabkan hubungan kausal yang diasumsikan dalam konseptualisasi awal model tersebut tidak sepenuhnya terkonfirmasi secara empiris. Secara teoretis, hasil ini menekankan pentingnya memahami perilaku kecurangan secara kontekstual, sementara secara praktis, penelitian ini mendorong perlunya evaluasi terintegrasi antara indikator keuangan dan mekanisme tata kelola dalam upaya deteksi dini kecurangan pelaporan keuangan pada entitas negara.

Kegiatan pengabdian kepada masyarakat ini bertujuan mengakselerasi kapasitas SDM pengelola BUMDes Tegar Mandiri Madulang melalui pendekatan Community Capacity Building (CCB). Metode yang digunakan meliputi pelatihan partisipatif, pendampingan, serta evaluasi berbasis pre-test dan post-test pada lima aspek kompetensi utama, yaitu manajemen usaha, tata kelola keuangan, pengembangan produk, pemasaran digital, dan jejaring kemitraan. Hasil analisis kebutuhan menunjukkan adanya kesenjangan kapasitas yang tinggi terutama pada aspek pemasaran digital, manajemen usaha, dan tata kelola keuangan. Implementasi CCB mampu meningkatkan kapasitas pengelola secara signifikan, ditunjukkan oleh kenaikan rata-rata skor dari 48,8% (pre-test) menjadi 81% (post-test) atau meningkat sebesar 32,2%. Peningkatan tertinggi terjadi pada aspek pemasaran digital (36%), diikuti tata kelola keuangan (35%) dan pengembangan produk (33%). Selain itu, terjadi perubahan nyata pada praktik pengelolaan, seperti tersusunnya rencana bisnis, pembukuan keuangan rutin, peningkatan jumlah produk inovatif, serta terbentuknya jejaring kemitraan strategis. Temuan ini menunjukkan bahwa pendekatan CCB efektif dalam mendorong lompatan kapasitas dan kinerja kelembagaan BUMDes secara berkelanjutan. Dengan demikian, model ini dapat direplikasi sebagai strategi penguatan ekonomi desa berbasis pemberdayaan komunitas.

University libraries play a strategic role in supporting academic learning and research. This study aims to evaluate user perceptions of library service management at UIN Madura, focusing on five key dimensions: clarity of service information, effectiveness of staff coordination, organizational structure support, simplicity of service procedures, and consistency of orientation for new users. The study used a quantitative approach with a survey method. Data were collected through an online Google Form-based questionnaire distributed to active UIN Madura students from various study programs, resulting in 21 valid respondents from diverse academic backgrounds. Data analysis was conducted descriptively using frequency distribution and percentages. The results indicate that user perceptions of library governance are generally quite positive. The majority of respondents gave good ratings to the clarity of service information (85.7% agreed or strongly agreed), the effectiveness of staff coordination (81%), and the organizational structure support (90.5%). However, the new user orientation dimension received the lowest rating, with 23.8% of respondents disagreeing or strongly disagreeing. These findings indicate the need for a more systematic and sustainable strengthening of the library orientation program. Overall, the service management and governance of the UIN Madura library were assessed as quite good. However, improvements are still needed in the aspects of socialization and guidance for new users so that this university library service can function optimally in supporting the academic community.

This study was conducted to evaluate the impact of financial performance, capital structure, and good corporate governance on entities. The approach used is quantitative with a causal associative method. The research observations utilize secondary data sourced from the financial statements of entities listed on the stock exchange during the 2020–2023 period. The research sample was determined using a purposive sampling technique based on predefined criteria, totaling 160 observations. The analytical method employed is multiple linear regression, preceded by classical assumption tests. The results reveal that financial performance and good corporate governance have a positive and significant effect on the quality of financial statements, while capital structure has a significant negative effect. Simultaneously, the three independent variables are proven to significantly affect the quality of financial statements, with a coefficient of determination of 68%. These findings support agency theory and signaling theory in explaining the financial reporting behavior of entities. The implications of this study indicate that improving financial performance and implementing good corporate governance can enhance the quality of financial statements. Furthermore, optimal management of capital structure is also necessary to reduce the risk of financial statement manipulation.

The abuse of authority by public officials within Indonesia’s governmental administration has become an increasingly urgent issue to address. Such misconduct undermines the fundamental principles of good governance  including transparency, accountability, and justice which are essential for ensuring efficient and effective government operations. This study aims to conduct an in-depth analysis of the forms of abuse of authority by public officials, the factors influencing such behavior, and its impact on the effectiveness of governance and public trust. The research employs a normative approach with a prescriptive legal method, analyzing legislation related to the abuse of authority as well as a case-based approach to explore the implementation of authority by public officials in governmental practice.The findings indicate that abuse of authority may occur in various forms, such as exceeding the limits of granted power, conflating different authorities, or acting arbitrarily for personal or group interests  all of which contradict the principle of legality governing governmental actions. Moreover, such practices negatively affect the quality of public services and tarnish the image of governmental institutions. The study also finds that although Law No. 30 of 2014 on Government Administration provides a clear legal framework, its implementation remains hindered by weak internal and external oversight systems. Therefore, this research recommends strengthening more effective supervision mechanisms, enhancing transparency in administrative decision-making processes, and involving the public in monitoring efforts to ensure that public officials exercise their authority in accordance with established objectives in pursuit of a clean and just government.

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.