Publication Search

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.

Laporan Keuangan Pemerintah Daerah (LKPD) merupakan instrumen utama pertanggungjawaban pemerintah atas pengelolaan keuangan publik. Kualitasnya tidak hanya ditentukan oleh kepatuhan teknis terhadap Standar Akuntansi Pemerintahan (SAP) berbasis akrual berdasarkan PP No. 71 Tahun 2010, tetapi juga oleh nilai etika yang dipegang aparatur pemerintah. Penelitian ini menganalisis penerapan nilai kejujuran dan tanggung jawab dalam pelaporan keuangan Pemerintah Kota Medan serta kesesuaiannya dengan karakteristik kualitatif LKPD, yang diintegrasikan dengan nilai etika Kristiani. Metode yang digunakan adalah studi literatur dengan pendekatan kualitatif deskriptif, menganalisis data keuangan tahun anggaran 2022–2024. Hasil menunjukkan PAD tumbuh konsisten dari Rp2,23 triliun (2022) menjadi Rp2,44 triliun (2023) dan mencapai Rp2,77 triliun (2024), total realisasi pendapatan daerah mencapai Rp6,29 triliun (2024) dengan capaian 87,84 persen dari target anggaran, surplus APBD Rp36,57 miliar, dan opini Wajar Tanpa Pengecualian (WTP) dari BPK selama tiga tahun berturut-turut. Nilai kejujuran berkorelasi dengan karakteristik keandalan dan relevansi LKPD, sementara nilai tanggung jawab berkorelasi dengan keterbandingan dan kemudahan dipahami. Penguatan kapasitas SDM, SPIP, dan internalisasi nilai etika di tingkat SKPD/OPD tetap menjadi kebutuhan mendesak.

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).

TPS 3R is a community-based waste management approach aimed at reducing waste generation through reduce, reuse, and recycle activities. However, the operational sustainability of TPS 3R still faces several challenges,including  waste processing effectiveness, and community participation. This study aims to analyze the community’s Willingness to Pay (WTP) for waste management fees and to formulate priority recommendations for improving the performance of TPS 3R Banjar Sugihan using the Quality Function Deployment (QFD) method. The research was conducted in Banjar Sugihan Village, Tandes District, Surabaya City, involving 563 household respondents. WTP analysis was carried out using the bidding game method, while QFD analysis was conducted through the preparation of the House of Quality (HoQ). The results showed that the community’s WTP ranged from IDR 16,000 to IDR 19,000 per month. If applied to all 3,758 households in Banjar Sugihan Village, the potential retribution revenue is estimated to reach IDR 60,128,000–IDR 71,402,000 per month. The QFD analysis indicated that the priority strategies for improving TPS 3R performance include enhancing infrastructure facilities, optimizing waste sorting and processing, increasing waste processing capacity, strengthening human resource capacity, and implementing a WTP-based retribution system. Therefore, the implementation of a WTP-based retribution system and priority strategies derived from QFD analysis are expected to support the sustainability of waste management at TPS 3R Banjar Sugihan.

This study aims to analyze visitors’ Willingness to Pay (WTP) and to estimate the economic value in supporting the development of Gunung Meja Nature Tourism Park (TWA) as a conservation area. This study employed the Contingent Valuation Method (CVM) with a total of 156 respondents. Data were analyzed using descriptive quantitative methods to obtain the average WTP value and its distribution. The results showed that the average WTP of visitors was IDR 19,300 per person, with the highest distribution in the range of IDR 10,000–30,000 and a dominant value of IDR 20,000 (23%). The estimated economic value of the area based on WTP reached IDR 3,939,245,800 per year, which is higher than the actual revenue of IDR 2,755,431,000 per year. The difference of IDR 1,183,814,800 indicates a potential increase in revenue through tariff adjustment. These findings indicate that visitors have a higher willingness to pay compared to the current tariff. Therefore, the WTP value can be used as a basis for determining optimal tariff policies to support sustainable management of conservation areas and to maintain their ecological functions.

Water is an essential need for all living things on Earth to support various vital biological processes. Without water, life cannot exist because of its role as a solvent, nutrient transport medium, and temperature regulator. Water in nature does come from various sources such as rivers, lakes, rain, and groundwater, which are not all clear because they are contaminated with particles or other substances, in contrast to mountain springs which are often purer. In this study, a water filtration system was created aimed at making turbid water purify to be suitable for use by assessing the NTU (Nephelometric Turbidity Unit) of turbid water due to suspended particles such as mud or sediment, thus producing clear water suitable for use for household or irrigation purposes. The use of two Siemens S7-1200 PLCs as controllers in the water filtration system is a reliable redundant approach to automate mechanisms such as pump, valve, and NTU sensor settings. PLC 1 is used for the filtration system and PLC 2 is used for the water distribution system. The water distribution process uses a DC pump that runs when it receives input from the water level sensor in the raw water tank and clean water tank. The water filtration process has three main stages: reading the water turbidity level using a turbidity sensor, regulating the water flow rate using a solenoid valve, and filtering the water using filter media. The system's operation can be monitored and controlled through a SCADA system. Both PLCs are connected using an OPC server for communication between the PLC and SCADA. The OPC server sends data from the PLC to the Wonderware InTouch application as the SCADA system. To monitor and control the SCADA system, users must log in to access the system.

Regional financial management in the era of decentralization demands absolute transparency and accountability from local governments to the public. This article is the result of a Public Sector Audit Project aimed at critically analyzing the interrelationship among the three main pillars of auditing: financial accountability, regulatory compliance, and performance effectiveness through the Value for Money framework (3E: Economy, Efficiency, and Effectiveness). The methodology employed is descriptive qualitative research using document analysis techniques on Audit Reports (Laporan Hasil Pemeriksaan/LHP) and regional financial management regulations. The findings reveal an “accountability paradox,” where the achievement of an Unqualified Opinion (Wajar Tanpa Pengecualian/WTP) does not fully correlate with the absence of corruption practices or improvements in public welfare. The study identifies procurement of goods and services as well as grant expenditures as areas particularly vulnerable to non-compliance. Furthermore, the effectiveness aspect of budgeting is often neglected due to the predominantly administrative focus of audits. This article recommends transforming the role of Government Internal Supervisory Apparatus (APIP) into strategic partners, strengthening auditor independence, and integrating information technology–based audits to mitigate maladministration risks and ensure tangible economic benefits for society.

BPJS Health has incurred losses exceeding 200 billion rupiah over a two-year period due to the payment of contributions that were discontinued by participants who had utilized maternity services. Data show that 64.7% of mothers registered as BPJS Health participants only one month prior to childbirth, after which 43% either withdrew their membership or failed to continue paying contributions following delivery. The highest proportion of this behavior was observed among independent participants or non-wage recipients (PBPU). In Jambi Province, the highest level of contribution non-compliance occurs in Jambi City. In 2023, there were 77,489 participants with contribution arrears, resulting in financial losses amounting to 60.1 billion rupiah. Contribution non-compliance is influenced by various factors. This study aims to analyze the factors contributing to non-compliance among independent participants in paying BPJS Health contributions after utilizing childbirth services in Jambi City. The findings revealed that 33.3% of independent participants were non-compliant in paying BPJS Health contributions after using maternity services. Significant associations were found between contribution non-compliance and the number of family members (p = 0.001), level of knowledge (p = 0.000), illness perception (p = 0.001), clinical assessment (p = 0.000), and willingness to pay (WTP). Based on these findings, it is recommended that BPJS Health consider implementing a waiting period policy for participants intending to utilize maternity services. In addition, the Jambi City Government should strengthen promotive efforts to educate the public and raise awareness of the importance of health insurance in safeguarding household financial security.  

Kebutuhan akan angkutan umum berbasis rel berdampak luas terhadap pertumbuhan penduduk dan aktivitas ekonomi Jakarta. Penelitian ini bertujuan untuk membandingkan KRL Commuter Line dan MRT Jakarta dari dua aspek Kemampuan Membayar dan Kesediaan Membayar. Analisis ini dilakukan dengan pendekatan studi literatur deskriptif-komparatif. Jurnal, prosiding, tesis, dan dokumen kebijakan yang digunakan sebagai sumber sekunder melalui analisis konten. KRL dengan tarif dasar sebesar Rp. 3.000,- mendapatkan ATP Rp. 3.770,- – Rp. 4.825,- dan WTP Rp. 3.974,- – Rp. 5.057,-, yang berarti KRL berpotensi untuk perubahan tarif sebesar Rp. 770,-. MRT Jakarta untuk tarif sebesar Rp. 14.000,- untuk fase 2A, ATP menunjukkan daya beli Rp. 17.044,- dan WTP Rp. 19.000,-. Pola penumpang terikat muncul dan sangat bergantung, di sisi ujung, dengan WTP yang tinggi dan ATP yang rendah, untuk kedua moda, menandakan MRT dan KRL sangat efisien dan nyaman. Penelitian ini berpendapat agar penyesuaian tarif dilakukan dan untuk jangka panjang, tarif perlu diikuti dengan peningkatan mutu pelayanan dengan penyesuaian yang progresif dan sesuai dengan penghasilan bagi masyarakat berpendapatan menengah ke bawah, agar mutu pelayanan tidak berkualitas rendah.

BPJS Health experienced losses due to stopped payment of contributions for participants who had utilized delivery services of more than 200 billion in a period of 2 years. It was recorded that 64.7% of mothers who were about to give birth registered as participants a month before giving birth and then stopped (43%) or behaved in adverse selection in payments after delivery. The largest percentage comes from independent participants or Non-Wage Recipient Participants (PBPU). In Jambi Province, non-compliance in paying BPJS Health contributions is highest in Jambi City. It was recorded that 77,489 participants were in arrears in 2021, resulting in losses of 60.1 billion. Non-compliance with paying contributions is adverse selection behavior. The aim of this study is to analyze the factors causing adverse selection behavior among independent participants in paying post-natal JKN contributions in Jambi City.  Quantitative study approach with a cross-sectional design carried out in Jambi City. Respondents totaling 96 people were selected based on accidental sampling technique. The study instrument is a questionnaire. Data analysis consists of univariate analysis stages and bivariate analysis using the chi-square test. The study results found that as many as 33.3% of independent participants behaved in adverse selection when paying JKN contributions after giving birth. There is a significant relationship between the factors number of family members (p=0.001), knowledge (0.000), perception of illness (p=0.001), clinical assessment (p=0.000), and willingness to pay (WTP) with adverse selection behavior in independent JKN participants postpartum. It is recommended that BPJS Health consider implementing a waiting period method for participants who will utilize maternity services. As well as increasing promotive activities for the Jambi City Government in educating and increasing public awareness about the importance of health insurance in protecting household finances.

This study aims to estimate the economic value of the Trokon River in Rejang Lebong Regency as a natural resource with both ecotourism potential and essential ecological functions. The research applies the Contingent Valuation Method (CVM) using a Willingness to Pay (WTP) approach to determine how much visitors and local residents are willing to contribute to the conservation of the river. Data were collected through questionnaires distributed to 100 respondents, consisting of tourists and local community members. The results show that the average WTP is IDR 12,000 per visit, with a total estimated economic value of IDR 60,000,000 per year. Significant factors influencing WTP include income level, frequency of visits, and environmental awareness. These findings indicate that the Trokon River holds considerable economic value that should be integrated into community-based conservation management. The study recommends implementing a voluntary conservation fee system and strengthening local institutions to support sustainable management.

:Pakistan is a developing country. Its transportation infrastructure mainly consists of road network. About 95% passengers and fright is transported using the road network. This high demand on road network is because of the unreliable railway system between the cities. Due to such high demand on road network the accident involvement risk of an individual is much high as compared to developed countries. This study uses a new modeling approach to estimate road safety risk for WTP.  A correlated random parameters Tobit model (heterogeneity-in-mean) is integrated with machine learning (Decision tree).  The decision tree categorizes higher-order interactions, while the model captures unobserved correlations and heterogeneity. The framework examines WTP determinants using a representative sample of 3178 road users from Pakistan. The model estimates WTP for different (fatal and severe injury) risk reductions to monetize road traffic crash costs. Results show maximum respondents are willing to support safety improvement policies. The model reveals significant WTP heterogeneity linked to perceptions of road safety and accident risk. Systematic preference heterogeneity emerges through higher-order interactions, offering insights into WTP relationships. Marginal effects highlight varying sensitivities to explanatory variables, quantifying their impact on WTP probability and magnitude. The framework provides two key contributions. It identifies public WTP determinants, emphasizing heterogeneous effects. It also helps in prioritization safety policies by understanding public sensitivity to WTP. The insights further emphasizing on the importance of road safety interventions to the specific socio-economic profiles of road users. This study offers a significant contribution to road safety improvement by providing valuable recommendations for policy makers. By integrating detailed socio-economic factors, it also addresses the urgent need for targeted traffic safety interventions in Pakistan. These findings are expected to aid policymakers and stakeholders in developing effective strategies to enhance road safety and reduce the accident involvement risk effectively.

Pakistan is a developing country. Its transportation infrastructure mainly consists of road network. About 95% passengers and fright is transported using the road network. This high demand on road network is because of the unreliable railway system between the cities. Due to such high demand on road network the accident involvement risk of an individual is much high as compared to developed countries. This study uses a new modeling approach to estimate road safety risk for WTP.  A correlated random parameters Tobit model (heterogeneity-in-mean) is integrated with machine learning (Decision tree).  The decision tree categorizes higher-order interactions, while the model captures unobserved correlations and heterogeneity. The framework examines WTP determinants using a representative sample of 3178 road users from Pakistan. The model estimates WTP for different (fatal and severe injury) risk reductions to monetize road traffic crash costs. Results show maximum respondents are willing to support safety improvement policies. The model reveals significant WTP heterogeneity linked to perceptions of road safety and accident risk. Systematic preference heterogeneity emerges through higher-order interactions, offering insights into WTP relationships. Marginal effects highlight varying sensitivities to explanatory variables, quantifying their impact on WTP probability and magnitude. The framework provides two key contributions. It identifies public WTP determinants, emphasizing heterogeneous effects. It also helps in prioritization safety policies by understanding public sensitivity to WTP. The insights further emphasizing on the importance of road safety interventions to the specific socio-economic profiles of road users. This study offers a significant contribution to road safety improvement by providing valuable recommendations for policy makers. By integrating detailed socio-economic factors, it also addresses the urgent need for targeted traffic safety interventions in Pakistan. These findings are expected to aid policymakers and stakeholders in developing effective strategies to enhance road safety and reduce the accident involvement risk effectively.

Penelitian ini bertujuan untuk menganalisis kesediaan membayar (Willingness to Pay/WTP) masyarakat terhadap layanan air bersih dari PDAM di Kelurahan Garuntang, Kota Bandar Lampung. Metode yang digunakan meliputi pengumpulan data primer melalui kuesioner untuk menghitung kebutuhan air domestik serta faktor-faktor yang mempengaruhi WTP. Untuk menentukan sampel penelitian yaitu dengan menggunakan tabel Krejcie and Morgan, didapat jumlah sample dalam penelitian ini sesuai dengan tabel Krejcie and Morgan yaitu sebesar 63 sample. Dari 63 responden yang terlibat, hasil menunjukkan bahwa sebagian besar masyarakat bersedia membayar untuk layanan air bersih, dengan porsi dominan berada di rentang Rp.40.000 - Rp.60.000 (39,7%) dan Rp.61.000 - Rp.80.000 (39,7%). Temuan ini menegaskan pentingnya layanan air bersih dan memberikan wawasan bagi PDAM dalam penetapan tarif serta meningkatkan kepuasan pelanggan.  

Public transportation has many benefits. However, currently public transportation has not been able to survive in providing its services. Prices and financing are at the heart of the problem of developing public transport. The initial effort to revive public transportation is to find out the ability and willingness of the community to pay for public transportation and compare it to the operational costs incurred by service providers in running their business. The ability to pay is known as Ability to Pay (ATP) and Willingness to Pay (WTP) is explored through analysis of questionnaire data collected using Accidental Simple Random Sampling from the people of Bandar Lampung City aged between 15 and 65 years. The results of the analysis show that the ATP (Rp. 2,824.27/km) and WTP (1,970.92/km) of the people of Bandar Lampung City are still above the applicable tariff (Rp. 300.00/km). Vehicle Operational Costs (BOK) for public transportation cannot yet be covered by fare revenues obtained with an average loading factor (16.45%). For a loading factor of 70%, according to World Bank standards, a tariff of IDR is required Rp 710.23/km to cover vehicle operating costs.

Abstract Rainfall or discharge data is obtained from the river basin authority by conducting hydrological analysis using the Nakayashu Synthetic Unit Hydrograph method to obtain the peak flood discharge and performing a dependable flow analysis (Q80%) using probability equations. On January 2, 2020 there was a flash flood that destroyed at least 1,410 houses, 30 bridges and hydraulic buildings located in the ciberang river flow among them is the PDAM row water intake structure. The need for hydrological studies to predict flood discharge as data needed in planning the stability of hydraulic building structures and determining the water surface elevation for intake operations. The results of the hydrological study of the Ciberang watershed obtained the design flood discharge values for specific return period of Q2 = 205,1 m3/s, Q5 = 340,5 m3/s, Q10 = 406,4 m3/s, Q25 = 475,6 m3/s, Q50 = 518,1 m3/s, Q100 = 549,6 m3/s. The estimated historical flash flood discharge that occurred in early 2020 in the ciberang river upstream of the Karian reservoir based on the testimony of residents as high as 8 meters is equivalent to the design discharge for Q25, which is 475.6 m³/s. The results of the dependable discharge (Q80%) calculations for the Ciberang watershed indicate that the minimum discharge occurs in September at 7.22 m³/s, while the maximum discharge occurs in February at 37.0 m³/s.   Keywords: Hidrology, Rainfall Plan, Flood Discharge Plan, Dependable Discharge.

Tujuan penelitian adalah Untuk mengetahui berapa besar Biaya Operasional dan Kendararaan (BOK) Studi Kasus Angkudes Trayek Pasar Ungaran- Kalongan. Objek dari penelitian ini adalah Penentuan besaran tarif angkutan membutuhkan penanganan dan kebijakan. Karena harus dapat menjembatani kepentingan penumpang selaku konsumen dan pengelola angkutan umum. Trayek Pasar Ungaran, sepanjang 7,4 km, dengan data didapat dengan cara penyebaran kuesioner kepada pengguna angkutan, Untuk menganalisa berapa besar Biaya Operasional Kendaraan dan untuk dan mengetahui daya beli penumpang dari kempuan (Ability) dan kemauan (Willingness) untuk membayar tarif bus tersebut. Penelitian ini dilakukan selama 1 minggu pada hari kerja dan hari libur, yaitu pada tanggal 8 hingga 13 Januari 2024. Hasil analisis data menunjukan tarif berdasarkan BOK Rp. 9.222,96,-berdasarkan Ability To Pay (ATP) pada hari kerja (weekday) sebesar Rp. 6.666,67,- dan hari libur (wekkend) Rp. Rp. 10.000,00,- dan berdasarkan Willingness To Pay (WTP) pada hari kerja (weekday) sebesar  Rp. 7.000,00,- dan (wekkend) sebesar Rp. 2.333,33,-. Pemerintah perlu mengeluarkan kebijakan agar load factor angkutan umum meningkat sehingga operator angkutan dapat meningkatkan kenyamanan angkutannya yang dapat  mempengaruhi kemauan mambayar penumpang.

This study aims to analyze the willingness to pay visitors to the Pematangsiantar City Animal Park and the factors that influence the WTP of the Pematangsiantar City Animal Park. For the research, a sample of 100 people was taken, the sampling was carried out with purposive sampling technique. Sampling of 100 people is considered sufficient considering the population which is the object of research is considered homogeneous. The method used in this study using the TCM model, then continued with multiple regression analysis. The results showed that the average value of the wellingness to pay (WTP) of tourists at the Pematang Siantar Animal Park Tourism Object was Rp. 10,185, -. And the factors that can affect the willingness to pay (WTP) of the Pematang Siantar Animal Park Tourism Object are income, education, travel time, and travel costs have a positive and significant value on the willingness to pay (WTP) of the Pematang Siantar Animal Park Tourism Object.

Regional finance is a right and obligation. Rights are regional rights to seek regional revenue sources in the form of collecting regional taxes, regional levies or other sources of revenue in accordance with applicable laws and regulations. Meanwhile, the obligation is the obligation of the region to issue money in order to carry out all regional government affairs. In its implementation, the financial management carried out by each region is accountable to the Supreme Audit Board (BPK). Regions that are categorized as good in financial management will receive an award in the form of an unqualified opinion (WTP). The Principle of Accountability in realizing WTP-based management can be interpreted as an effort to be accountable by creating oversight through the distribution of power in various government institutions so as to reduce the accumulation of power while creating conditions of mutual supervision.

The purpose of this research is to analyze the efforts of the Pemerintah Daerah Kabupaten Brebes to obtain an Unqualified Opinion (WTP) on the Government Financial Report (LKPD). This study uses a qualitative approach with descriptive methods. This study used a SWOT analysis and data collection was carried out by in-depth interviews and was supported by observation, documentation and triangulation.  Based on the processed data, it can be concluded that in the strength factor, the highest average is the commitment and high integrity of the Pemerintah Daerah Kabupaten Brebes and the Board of Institution Leaders, with a value of 7.9. The lowest average value is on the weakness factor, the area of Brebes Regency so that the total assets are larger and more complex, with a value of 6.0. The highest average value is on the opportunity factor in (Bimtek) and socialization from the central government with a value of 7.7. The lowest average value on the threat factor (Threat), the culture of the community that does not consider education is important, with a value of 6.1. The SO strategy gets the highest score of 4.17, so it can be said that the SO strategy are the best alternative.  Keywords: Opinion, Regional Government Financial Statements, Unqualified Opinion (WTP)