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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.