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This study aims to analyze the implementation of information technology in improving the quality of public services. The research method used is library research by collecting and analyzing various scientific sources, such as journals, books, research articles, and government documents related to information technology and public services. The results show that the implementation of information technology through online service systems, official websites, and administrative information systems is able to improve the effectiveness, efficiency, transparency, and accessibility of public services. Information technology also helps accelerate administrative processes, reduce data management errors, increase employee productivity, and strengthen communication between the government and the community. In addition, the implementation of information technology supports the realization of e-government and good governance through increased accountability and information transparency. However, the implementation of information technology still faces several challenges, such as limited human resources, inadequate technological infrastructure, unstable internet connections, and the low ability of some communities to use digital services. Therefore, it is necessary to improve employee competencies, develop technological infrastructure, and conduct public socialization to optimize the implementation of information technology in public services. Overall, information technology has proven to be a strategic solution in creating modern, effective, efficient, transparent, and community-oriented public services.

This study describes Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The purpose of this study is to explain Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. This research finds that the government's role from an Islamic public and social finance perspective is not only as a regulator but also as an active supervisor, ensuring that economic activities are run in accordance with Sharia principles. Supervisory mechanisms are implemented through the institution of hisbah (Islamic tax), Sharia-based regulations, and a system of public financial accountability and transparency. Furthermore, Islamic social finance instruments such as zakat (alms), infaq (donations), sedekah (charity), and waqf (endowments) have been proven to play a role in equitable wealth distribution and reducing social inequality. This supervisory concept remains relevant in the modern economic context, including the digital sector and Sharia finance. The implications of this research suggest that the government needs to strengthen the implementation of Islamic-based supervision in the modern economic system by strengthening Sharia financial institutions, optimizing the management of Islamic social funds, and enhancing transparent and accountable regulations. Furthermore, adaptation of Islamic supervisory mechanisms is necessary to address the development of the digital economy. This research also implies the importance of increasing Sharia economic literacy among the public to support the creation of a more sustainable and equitable economic system.

This research looks into the moral breaches made by accountants and how well they follow the Financial Accounting Standards at PT Indofarma Tbk, a drug-making firm in Indonesia. The goal of the study is to find out what leads to financial wrongdoing. The research takes a qualitative approach by looking at audit papers and financial statements from the Supreme Audit Institution from 2020 to 2023. The results uncover various dishonest activities, including inflated inventory, fake transactions, and wrongful discounts. These actions led to a national loss of Rp 371.8 billion and broke the ethical standards of the accounting field, harming the reputation of both the accountants and the organization. The analysis of the findings is connected to theories about professional ethics and corporate governance. The theoretical input of this research aims to improve the understanding of how ethical violations influence the use of Financial Accounting Standards and the quality of financial reports in the pharmaceutical manufacturing sector. On a practical level, the study suggests ways to enhance internal checks and provide ethics training to boost the honesty of financial reporting. A limitation of this research is the reliance on secondary data, indicating that more studies with primary data are necessary for clearer findings.

This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.

Predictive maintenance (PdM) plays a crucial role in modern industrial systems by minimizing downtime, reducing maintenance costs, and optimizing asset performance. However, many predictive models operate as “black box” systems, limiting transparency and making it difficult for operators to interpret their outputs. This study aims to integrate Explainable Artificial Intelligence (XAI) techniques with Remaining Useful Life (RUL) prediction models to improve both accuracy and interpretability. Various machine learning and deep learning approaches, including Support Vector Machines (SVM), Random Forest (RF), XGBoost, Long Short-Term Memory (LSTM), and Convolutional Neural Networks (CNN), are employed to predict RUL using real-time sensor data from rotating machinery. XAI methods such as SHAP, LIME, and attention mechanisms are applied to provide human-understandable explanations of model predictions. The models are evaluated based on accuracy, Root Mean Square Error (RMSE), and interpretability scores. The results show that XAI-enhanced models outperform traditional approaches in predictive performance while offering greater transparency. These explanations help maintenance engineers better understand the factors influencing predictions, thereby improving decision-making and trust in the system. Nevertheless, the integration of XAI introduces additional computational complexity, which may pose challenges for large-scale industrial implementation. Overall, this study highlights the potential of combining XAI with RUL prediction to develop more reliable, transparent, and effective predictive maintenance solutions.

This study aims to design and develop a waste complaint information system at the Environmental Agency of West Sumba Regency to improve the effectiveness of public services. The current problem lies in the manual complaint process, which leads to delays in handling reports, poor data documentation, and limited service transparency. This research employs a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation studies. The system development adopts the Waterfall method, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is modeled using Unified Modeling Language (UML), including use case diagrams, activity diagrams, and sequence diagrams to provide a structured representation of the system. This approach is considered effective as it ensures a systematic and well-organized development process. The results indicate that the developed system facilitates the public in submitting complaints online and assists the agency in managing complaint data in an integrated manner. Furthermore, the system enhances response time, transparency, and service efficiency. Therefore, this waste complaint information system can serve as a technological solution to improve the quality of public services.

This study aims to analyze the organizational performance of the Dinas Kebudayaan dan Pariwisata Kota Tanjungpinang in managing the tourism sector. Tanjungpinang has significant cultural and historical tourism potential; however, tourist visit trends remain fluctuating and unstable. This research employs a descriptive qualitative approach using a case study method and library research as the data collection technique. Data were obtained from official government documents, statistical data from the Central Bureau of Statistics, and relevant previous studies. The analysis is based on the public sector organizational performance theory proposed by Agus Dwiyanto, focusing on two main indicators: productivity and accountability.   The findings indicate that administratively the agency has consistently implemented programs and organized cultural events in accordance with planning documents. However, the increase in the number of activities has not consistently contributed to stable growth in tourist visits. In terms of accountability, reporting mechanisms have been implemented, yet substantive transparency and public access to information still require improvement. Therefore, the organizational performance can be categorized as administratively adequate but requires enhancement in program effectiveness and public transparency.

This study examines the influence of work experience, knowledge, education, and leadership policies on the implementation of PSAK 109 for Zakat, Infaq, and Sadaqah accounting at Zakat Management Bodies in Pontianak City and Kubu Raya Regency, West Kalimantan. Although PSAK 109 is essential for ensuring transparency and accountability in zakat fund management, its implementation remains suboptimal in practice. A quantitative survey was conducted by distributing questionnaires to zakat officers (amil) at BAZNAS and Zakat Collection Units. Using purposive sampling, the data were analyzed through validity, reliability, classical assumption tests, and multiple linear regression. The findings reveal that work experience, knowledge, and leadership policies significantly and positively affect PSAK 109 implementation, while education does not show a significant effect. Collectively, all variables have a significant influence. The study concludes that practical competence, technical understanding, and supportive internal policies are more crucial than formal education. Strengthening training and leadership policies is recommended to enhance accountability and transparency.  

Demonstrations demanding the dissolution of the House of Representatives by 2025 highlight a crisis of public trust and serve as a key moment in Indonesia's political landscape. These protests have not only symbolic significance but also lead to elite repositioning, the temporary dismissal of several members, and the cessation of policy that increased benefits. This study examines how the crisis has prompted political institutional reconstruction and the role of civil society in influencing change. A descriptive qualitative approach was used, including literature studies, analysis of academic literature, official documents, and media reports. The findings indicate that actions by the House of Representatives, such as the rotation of Commission III leadership, member deactivation, and rejection of benefit increases, were primarily reactive to public pressure. The discussion reveals that while these actions reduce crisis escalation, they are cosmetic and do not address structural issues like legislative accountability and budget transparency. In conclusion, the 2025 protests provide an opportunity for civil society to engage politically outside elections, but the institutional changes made are short-term. Fundamental reform can only occur if civil movements remain consistent and if political parties and the government commit to reform.

The rapid advancement of Artificial Intelligence (AI) is reshaping public governance, including legislative processes. In the United Arab Emirates (UAE), AI is being actively utilized to enhance law-making through faster drafting, improved consistency, and greater transparency. This study examines the role of AI in the UAE’s legislative functions, focusing on how AI tools assist in analyzing legal data, formulating policy recommendations, and drafting legislation. It explores how AI impacts the speed, accuracy, and legitimacy of law-making, while also addressing the ethical and legal challenges of delegating legislative tasks to intelligent systems. Using a qualitative case study method, the paper evaluates government initiatives, expert insights, and regulatory structures that frame AI's integration into the UAE’s law-making system. While AI offers opportunities for data-driven governance and increased legislative productivity, it also presents risks such as algorithmic bias, reduced human oversight, and accountability gaps. The study emphasizes that AI must be governed by strong regulatory frameworks to safeguard democratic values, fairness, and legal integrity. By analyzing a pioneering national model, this research contributes to global discussions on AI in governance and offers key insights for policymakers, technologists, and legal scholars seeking to balance innovation with ethical and legal standards.

This study aims to analyze the effectiveness of the public services of the Sorong City Education Office for the community by examining the relationships among service effectiveness, community satisfaction, service accountability, and apparatus responsiveness. The research uses a mixed-methods approach: a quantitative component involving distributing questionnaires to 30 respondents, analyzed using descriptive statistics and correlation, and a qualitative component involving in-depth interviews with five main sources, analyzed using triangulation and thematic analysis. The results of the study show that the effectiveness of public services is in the good category, with a significant relationship between service effectiveness and community satisfaction, service accountability, and responsiveness of the apparatus. Apparatus responsiveness has the strongest relationship with service effectiveness, showing the importance of officer responsiveness in improving the quality of education services. The interview findings also show that education services have improved, though further progress is needed in service speed and information transparency. The study's findings confirm the relevance of public administration theory and service quality in explaining the performance of regional education services. The research is limited in the small number of respondents and its focus on a single agency. Therefore, further research is recommended to increase the sample size, involve several public service agencies, and use a more comprehensive analytical model.

This study examines the role of digital governance in improving the transparency of public services in Badung Regency. Transparency is a key pillar in realizing good governance, and in the digital era, digital governance is key to achieving this goal. Using a qualitative research method with a case study approach, this study aims to explore the perceptions, experiences, and challenges faced by stakeholders, including civil servants (ASN) and service users, regarding the implementation of digital governance and its impact on transparency. Data were collected through in-depth interviews, participant observation, and analysis of policy documents and public service reports in Badung Regency. The results are expected to provide a comprehensive overview of the digital governance mechanisms that have been implemented, how these mechanisms facilitate information disclosure, and the non-technical barriers that may arise. These findings are expected to contribute to the development of more effective digital governance policies and practices to promote transparency in public services, not only in Badung Regency but also as a model for other regions in Indonesia.

Stock price crash risk has become a critical concern in investment decision making and risk management, drawing the attention of investors and regulators amid a dynamic global business environment and repeated financial crises. However, empirical evidence on this issue remains limited in developing countries, particularly in the Iraqi context. Therefore, this study examines the relationship between board characteristics—board gender diversity, board size, and board independence—and stock price crash risk, as well as the mediating role of audit committee effectiveness. The study uses secondary data from ten banks listed on the Iraq Stock Exchange (ISX) during the 2017–2023 period. The findings show that board gender diversity and board size significantly reduce stock price crash risk. Higher female representation on boards is associated with more conservative decision making and stronger monitoring, which improves financial reporting transparency. An appropriately sized board also enhances oversight and lowers the likelihood of extreme negative stock price movements. In addition, the results indicate that the frequency of audit committee meetings mediates the relationship between board independence and stock price crash risk, suggesting that board independence is more effective when supported by an active audit committee. This study recommends that investors and financial analysts consider board characteristics and audit committee effectiveness when assessing firm value and risk. Furthermore, regulators and policymakers are encouraged to promote gender diversity on corporate boards to strengthen governance quality and reduce the probability of stock price crashes.

The rapid development of digital technology has encouraged local governments to reform public service delivery in order to become more effective, transparent, and responsive to community needs. Pandeglang Regency, as a region that is gradually implementing digital-based public service innovations, faces both challenges and opportunities in this transformation process. This study aims to analyze the role of local government in improving public services through digital innovation in Pandeglang Regency by examining the forms of innovation implemented, the implementation process, and the perceived impacts on the community. This research employed a qualitative descriptive approach, with data collected through in-depth interviews, observations, and document analysis. The findings indicate that the local government plays a crucial role in promoting digital innovation through policy formulation, institutional coordination, and the provision of supporting resources. The implementation of digital innovation has contributed to improved service efficiency, increased access to information, and enhanced service transparency. However, the effectiveness of these innovations remains uneven due to limitations in human resource capacity and varying levels of digital literacy among citizens. The implications of this study suggest that successful digital innovation in public services requires sustained commitment from local governments, continuous capacity building for public officials, and inclusive service strategies to ensure that the benefits of digital transformation are equitably experienced across different segments of society.

This study aims to describe the implementation of smart government through the Sumbergedang Baru Program in Sumbergedang Village, Pandaan District, Pasuruan Regency. The program is a digital village initiative that utilizes information technology to improve the quality of public services, transparency of governance, and the social and economic empowerment of rural communities. This study employed a descriptive qualitative approach with purposively selected informants, including the village head, village officials, community groups (Pokmas GPS and G4S), and residents as service recipients. The findings show that digital literacy among the community and village officials has begun to develop, as indicated by their ability to use basic devices and applications; however, the utilization of village digital services remains limited and uneven across age groups. In terms of ICT accessibility, the village has established an internet network and public Wi-Fi hotspots, yet network coverage and stability have not fully reached all hamlets. Regarding regulations, the village government has established basic policies through decrees forming community groups and regulating the digital village program, although these have not been comprehensively integrated. In terms of human resource quality, village officials and young cadres are relatively adaptive to technology, but a capacity gap remains among older age groups. Overall, the implementation of smart government through the Sumbergedang Baru Program is still at the stage of building a digital village foundation, requiring further improvements in digital literacy, human resources, infrastructure expansion, and technology-based transparency.

This study addresses the urgent need for digital transformation at Percetakan Rajawali, a printing company currently reliant on manual order processes, which leads to service delays, recording errors, and lack of transparency. The research aims to design and implement a web-based online ordering information system to facilitate customer orders, accelerate confirmation and order tracking, and improve the efficiency of order data management. Adopting the linear and sequential Waterfall methodology, the study progressed through stages of system analysis, design, coding, testing, and maintenance. The key findings include the successful design of a comprehensive system featuring product catalogs, an online ordering module with real-time cost calculation, integrated payment management, and an admin dashboard for order processing. The system is designed with user-centered and secure principles, expected to significantly enhance operational efficiency, service speed, and customer satisfaction by providing an integrated, transparent, and accessible online ordering platform.