SciRepID - Scientific Publication Search

Publication Search

29,653 articles from 386 journals · 1,447 citations tracked

Showing 1-20 of 144

Analytics

Novia Angelita Margaretha Silitonga; Naya Syaqila Aqla

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

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.

Irman Puansah; Anggi Aulia Hutasuhut; Melisa Aulia Koto; Nurhamida Fitri Simatupang; Muri Entia Melati Lubis

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Public health is an important indicator of the success of regional development and the quality of public services. Local governments play a strategic role in the provision of healthcare services through adaptive, effective, and community-oriented policies. This study aims to analyze local government policies in addressing public health issues through a literature review approach. The research method employed a literature study by examining scientific journals, laws and regulations, books, and policy documents related to regional health policies in Indonesia. The findings indicate that regional health policies are influenced by decentralization, fiscal capacity, the quality of governance, and inter-institutional synergy. Policy implementation continues to face several challenges, including limited budgets, low quality of healthcare human resources, unequal access to healthcare services, and weak intersectoral coordination. However, public service innovation and the strengthening of good governance have proven effective in improving healthcare service delivery. This study emphasizes that the success of regional health policies is determined by government commitment, community participation, integration between central and local policies, institutional strengthening, budget optimization, and service innovations based on community needs.

Mohamad Djasuli; Siti Yunia Amalia; Dilla Rachma Ayu; Firdaushil Hasanah

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.

Husna, Rizky Wirdatul; Rinaldi, Yanis; Yusri , Yusri

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The provision of grants by local governments to vertical agencies of the central government often raises legal tensions over local fiscal autonomy. This study aims to examine the implications of such grant disbursements through the lens of the General Principles of Good Governance (AUPB) and the principles of good financial governance. Employing a normative legal research method, this study analyzes the coherence between the discretionary powers of regional heads and the standards of clean governance. The research findings indicate that grant policies for central government agencies often disregard the principles of prudence and utility, with local budget allocations instead used to fund matters constitutionally the responsibility of the central government (the State Budget). This practice has the potential to become a source of abuse of authority (detournement de pouvoir) if not grounded in objective parameters of local public needs. This study concludes that evaluating grant policies through the AUPB framework, particularly regarding transparency, accountability, and participation, is crucial to preventing local financial subordination. More restrictive regulatory reforms are needed to ensure that grant expenditures remain focused on improving the quality of public services and community welfare at the local level without compromising national fiscal stability.

Ninu, Stefanus

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The development of the digital era has significantly transformed government administration, particularly in technology-based public services. This transformation requires strengthening the principles of good governance, which include transparency, accountability, public participation, effectiveness, efficiency, and legal certainty. State Administrative Law plays a strategic role in ensuring that bureaucratic digitalization remains within the correct legal framework and does not deviate from good governance principles. This study employs a normative juridical approach with a literature review method to analyze the role of State Administrative Law in strengthening good governance in the digital era. The findings show that State Administrative Law functions as an instrument of legality, discretionary control, data protection, improved accountability, and enhanced public service efficiency. Thus, State Administrative Law is not only regulatory but also adaptive to technological developments in achieving good governance in the digital era.

Penina Fakdawer; Indra Kertati; Charis Charistiani

International Journal of Communication, Tourism, and Social Economic Trends 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

UMKM Digital transformation in local governance is an important instrument in realizing the principles of good governance, especially in regions with complex geographical challenges. This study aims to analyze the effectiveness of e-government implementation at the district level in encouraging community participation in the local development planning process, using a case study of the Fof District Office, Tambrauw Regency. The methods used were descriptive qualitative through field observations, in-depth interviews with district officials and community leaders, and analysis of development documents. The data was analyzed through the stages of reduction, presentation, and drawing conclusions. The results of the study show that the implementation of e-government in Fef District is in a transition phase. Bureaucratic digitization improves administrative efficiency and transparency of public information. However, its effectiveness in expanding community participation is still low. The main obstacles include limited telecommunications infrastructure in several villages and low community digital literacy. As a result, participation in Musrenbang remains dominated by conventional mechanisms, while digital platforms serve primarily as a means of one-way reporting. This study emphasizes that the success of digital transformation depends on the readiness of infrastructure and community capacity, so a hybrid approach that integrates technology with local wisdom is needed to strengthen participation in regional development.

A.M. Fadli Mappisabbi; A. Noerhayati Amirullah; Nurasia Natsir

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation. Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation.

Zenny Elisabeth Ramschie; Munawar Noor; Aris Toening W

International Journal of Law and Civil Affairs 2026 International Forum of Researchers and Lecturers

This study aims to analyse the implementation of the Village Operational Funds (VOF) distribution policy as an instrument for realising good governance principles in the Government of Sorong City. The research focuses on the implementation of fund distribution and the application of transparency, accountability, participation, and effectiveness in managing Village Operational Funds. A quantitative approach with a descriptive design was employed. Data were collected through questionnaires administered to 20 respondents and in-depth interviews with five key informants, including village officials and local government representatives. Additional data were obtained through observations of planning and fund utilisation processes, as well as through analysis of regulatory documentation and accountability reports. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings indicate that the implementation of the Village Operational Funds distribution policy in Sorong City has not been carried out in accordance with existing regulations, particularly regarding administrative procedures and fund disbursement mechanisms. This condition is primarily caused by the absence or non-disbursement of operational funds at the village level. Furthermore, the application of good governance principles has not been fully optimised due to limited human resources, weak supervision, and low community participation in planning and evaluation. The study concludes that Village Operational Funds have strategic potential as an instrument for promoting good governance if managed transparently and accountably. Therefore, strengthening institutional capacity, supervision systems, and community participation is essential to support effective village governance in Sorong City.

Ragoan Alhamid; Charis Christiani; Sumarmo Sumarmo

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Government and government transparency on community participation, with government accountability as an intervening variable. The study used a quantitative approach based on Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were obtained through questionnaires distributed to the community of Maladum Mes District, Sorong City. The results show that government transparency and public perception of the government's role have a positive and significant effect on government accountability. In addition, government transparency, public perception, and government accountability have a positive and significant effect on community participation. The mediation test results show that government accountability partially mediates the effects of government transparency and public perception of the government's role on community participation. These findings confirm that increasing community participation depends not only on information disclosure and positive perceptions, but also on the extent to which the government is accountable to the public for its performance. This study offers theoretical implications for strengthening the concept of good governance and practical implications for local governments in designing participatory policies.

Pamirah Pamirah; Aris Toening W; Permadi Mulajaya

Law and Justice research journal 2026 International Forum of Researchers and Lecturers

This study aims to analyze the implementation of good governance principles in inclusive public services in Candisari District, Semarang City. The study used a descriptive qualitative approach with data collection techniques through questionnaires, interviews, and documentation. Research informants consisted of sub-district officials and community service users, including vulnerable groups. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing. The results of the study indicate that the implementation of good governance principles in Candisari District has begun, but has not been running optimally. The principle of transparency has been attempted through the provision of service information and the use of digital media, but accessibility of information for vulnerable groups is still limited. The principle of accountability has not been fully realized, as indicated by the less than optimal performance of the Women and Children Protection Task Force (Satgas PPA) in carrying out its duties and the less than optimal inclusive public complaint mechanism. From the aspect of participation, community involvement, especially vulnerable groups, in the planning and decision-making process is still limited and unstructured. In addition, legal certainty and regional security stability are relatively conducive, but still require institutional strengthening and synergy between stakeholders. This study concludes that the implementation of good governance in Candisari District still faces institutional, participation, and service accessibility constraints, so a strategy is needed to strengthen governance to realize inclusive and sustainable public services.

Puspa Ayu Widhi Pangestu; Priyanto Priyanto; Ulul Albab; Sri Kamariyah

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

This article examines administrative capacity at the local government level as a critical determinant of the effective implementation of grants for Early Childhood Education (ECE), a policy domain widely recognized as a strategic public investment with long-term social and economic returns. Despite the growing reliance on subnational grants to finance ECE services across diverse governance systems, implementation outcomes remain uneven, frequently constrained by limited administrative capacity, weak public financial management, fragmented governance arrangements, and fragile accountability mechanisms. Responding to these challenges, this study aims to synthesize and critically assess the international literature to clarify how administrative capacity shapes the design–implementation nexus of local government ECE grants and to identify the institutional, managerial, and fiscal conditions under which such grants are more likely to achieve their intended objectives. Methodologically, the article adopts a conceptual–comparative literature review approach, drawing on a systematic search of peer-reviewed journal articles from major academic databases and applying thematic synthesis to integrate findings across governance contexts and policy traditions. The review is anchored in Administrative Capacity Theory and analytically enriched through insights from policy implementation theory, public financial management, good governance, and public accountability. The synthesized findings demonstrate that administrative capacity operates as a multidimensional and relational construct, encompassing institutional coherence, managerial coordination, human resource competence, procedural stability, and analytical capability. The literature consistently shows that weaknesses across these dimensions undermine grant implementation through delays, inefficiencies, limited oversight, and uneven service quality, while strong capacity enables more predictable, accountable, and effective ECE grant governance.

Dimas Rahmatullah; Amirul Mustofa; Sarwani Sarwani; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Digital transformation has become a central agenda in local governments seeking to improve the effectiveness, accessibility, and reliability of public service delivery, particularly in population administration services that constitute the legal foundation of citizenship. In Indonesia, the Surabaya City Government has implemented the Klampid New Generation (KNG) program as an integrated digital platform for population administration services, aiming to streamline civil registration processes, enhance service quality, and expand citizen access. Despite its technological ambition, the implementation of digital population administration services continues to face persistent challenges related to administrative capacity, especially at the municipal level where services are operationalized and directly experienced by citizens. This issue raises an urgent academic and practical question regarding how administrative capacity shapes the performance and sustainability of digital public services within the broader digital government transformation. This article aims to synthesize and critically evaluate the existing scholarly literature on administrative capacity in the implementation of digital population administration services, with analytical relevance to the KNG program in Surabaya City Government. Employing an integrative literature review design, the study systematically examines peer-reviewed journal articles published between 2021 and 2025, retrieved from Scopus, DOAJ, Google Scholar, and SINTA databases. Articles were selected based on predefined inclusion and exclusion criteria and analyzed using thematic and conceptual synthesis techniques. The review identifies key dimensions of administrative capacity that consistently influence digital service implementation, including institutional and organizational arrangements, human resource competence, technological and infrastructural readiness, regulatory and procedural alignment, inter-organizational coordination, and the role of street-level bureaucrats in frontline service delivery.

ST. Amri Alimatul Muflikhah; Tri Lestari Hadiati; Karmanis Karmanis

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Digital transformation of government through the implementation of e-government has become a strategic agenda in bureaucratic reform in Indonesia. Local governments play a crucial role as a bridge between national policies and village governance practices. This article analyzes the implementation of e-government by the Batang Regency Government in support of village governance. This research uses a qualitative approach and a policy analysis method, based on literature reviews and official documents, including regional regulations, SPBE policies, and relevant institutional reports. The analysis was conducted using a theoretical framework of public policy implementation and the principles of good governance. The analysis results indicate that the Batang Regency Government has a relatively adequate e-government regulatory and institutional framework, but its implementation at the village level still faces challenges, including gaps in apparatus capacity, variations in village digital readiness, and suboptimal cross-organizational coordination. This article concludes that strengthening the role of local governments as facilitators, coaches, and coordinators of digital policies is key to the successful implementation of village e-government. These findings provide theoretical contributions to e-government studies and policy implementation, as well as practical implications for formulating local government digital policies.

Mirtha Ilmi; Eva Hany Fanida; Meirinawati Meirinawati; Trenda Aktiva Oktariyanda

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Digital transformation in public services represents a strategic shift in integrating information technology into governmental administrative systems to enhance service efficiency, transparency, and accountability. One prominent innovation in this effort is the adoption of electronic land certificates initiated by the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) as part of land service modernization. This policy is formally regulated under Ministerial Regulation No. 3 of 2023 concerning electronic documents in land registration. This study employs a descriptive qualitative approach to examine the implementation process, identify enabling and constraining factors, and assess the impact of electronic land certificates on the quality of land services. Data were obtained through interviews, field observations, and document analysis at the Tulungagung Regency Land Office and analyzed using the interactive model proposed by Miles and Huberman. The findings indicate that electronic land certificates contribute significantly to improving service efficiency, administrative speed, and data security. Nonetheless, several challenges persist, including inadequate network infrastructure in rural areas, limited public digital literacy, and insufficient information technology personnel. Despite these constraints, the initiative has been positively received and reflects the local government’s commitment to advancing digital governance and good governance principles. The effectiveness of this transformation largely depends on institutional readiness, technological support, and community engagement.

Dian Kesuma; Eddy Purnama; M. Jafar

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Article 170 paragraph (1) of Law Number 1 of 2022 concerning HKPD emphasizes the synchronization of fiscal planning and policy for integrated national development. However, in the APBA (Aceh Provincial Budget) planning, discrepancies persist between the Aceh Government’s documents and the central fiscal policy direction, leading to synchronization that remains administrative rather than substantive. This issue is further complicated by Aceh's special status under Law No. 11 of 2006, which results in differences in macro indicators, program structure, and a lack of substantive participation from Aceh, creating epistemological inequality and structural injustice in central-regional financial relations. The research aims to understand why APBA management planning is not fully synchronized with government policy and to explore the ideal procedure for achieving synchronization, considering Aceh’s unique autonomy. This study is a normative juridical analysis using a legislative, conceptual, historical, and futuristic approach, with the application of authority theory, policy suitability theory, asymmetric decentralization theory, and good governance principles. The findings reveal that the lack of synchronization is caused by procedural issues, such as the absence of integration between RKPD (Regional Government Work Plan) and RKP (National Government Work Plan) schedules, the lack of a mechanism for reducing KEM-PPKF indicators, unclear fiscal support evaluation, and absence of guidelines and sanctions. Additionally, there are substantial issues like the incompatibility of Aceh's macro indicators with national targets. To achieve ideal synchronization, normative legality, equal central and regional authority, and integrated planning systems are needed.

Eka Prastyo; Aminullah Aminullah

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The development of e-Government has become a key strategy in modernizing public administration in various countries, including Australia and Indonesia. The application of information and communication technology in government administration aims to improve bureaucratic efficiency, the quality of public services, and realize the principles of good governance. This study aims to analyze and compare the development of public administration in the implementation of e-Government in Australia and Indonesia. The research method used is a qualitative approach with a literature review of relevant and accessible scientific journals, academic books, and policy documents. The results show that Australia has a higher level of e-Government maturity, characterized by good digital service integration, infrastructure readiness, and adequate human resource capacity. Meanwhile, Indonesia has shown significant progress through the implementation of the Electronic-Based Government System (SPBE), but still faces challenges such as infrastructure gaps, limited apparatus competency, and fragmented service systems. This research is expected to contribute concepts to the development of e-Government policies and public administration reform in Indonesia.  

Duvalio Adnan Zordi; Mohammad Syahrul Ihsan; Muhamad Aprian Nazarudin; Tria Patrianti

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The 21st century is marked by a profound transformation in digital communication. Social media has become a new public space, enabling people to interact, disseminate information, and shape public opinion rapidly and massively. This article analyzes the role of social media in shaping public opinion and its influence on the dynamics of government policy in Indonesia. Through a literature review and case analysis of policies influenced by viral issues on social media, this study finds that social media increases citizen participation and accelerates government responses to public issues. However, the pattern of 'viral-based policy' also carries risks, such as reactive policies, a lack of evidence-based policies, and inequality in representation. To manage this phenomenon, the government needs to develop an inclusive digital communication strategy, establish an early detection system for public sentiment, and uphold the principles of good governance and evidence-based policy. These findings are relevant for academics and policymakers seeking to understand the interaction between social media, public opinion, and government policy in the digital era.

Ramadhan, Ganjar; Puspanegara, Anisa

Populer: Jurnal Penelitian Mahasiswa 2026 Universitas Maritim AMNI Semarang

Public service performance represents the most visible aspect of local government administration. Sub-district offices play a crucial role as the frontline of daily administrative services. This study analyzes the management of public services at the Cianjur Kota Sub-district Office by examining governance practices, staff professionalism, and service effectiveness. A descriptive qualitative approach was employed through light observation, document analysis, and literature review. The findings reveal that the management of public services at the sub-district office is generally adequate, indicated by standardized service procedures, improved administrative flows, and better staff discipline. However, several challenges persist, including limited human resources, insufficient transparency of service information, and low community participation in providing feedback. These results highlight the importance of good governance principles  transparency, accountability, and participation  in enhancing public service quality at the sub-district level. The study recommends improving internal coordination, providing more accessible public information, and strengthening staff capacity through continuous training.

Andy Chairuddin; Wahira Wahira; Suarlin Suarlin; Andi Aslinda; A. Kasmawati +1 more

Prosiding Seminar Nasional Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the strengthening of higher education governance in realizing transparent and accountable academic services. In the context of the globalization of higher education and increasing public accountability demands, universities are required not only to excel academically but also to provide services that are open, responsive, and accountable. This research employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews, observations, and documentation studies involving university leaders, academic administrators, lecturers, and students. Data analysis was conducted interactively through data reduction, data display, and conclusion drawing. The results indicate that the principle of transparency has been implemented through digital-based academic information systems; however, consistency in updating information still needs improvement. Accountability has been supported by standard operating procedures and service evaluations, although performance measurement based on indicators has not been fully integrated. Stakeholder participation has been facilitated through evaluation forums, but involvement in strategic decision-making remains limited. Overall, the dimensions of transparency, accountability, participation, effectiveness, and responsibility are interrelated in shaping the quality of academic services. This study emphasizes that strengthening governance must be systemically internalized within organizational culture and institutional operational systems to enhance trust and stakeholder satisfaction.

Herlis Fahmil Qur'ani; Fedianty Augustinah; Eny Hartati

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines the implementation of Good Governance principles in passport and residence permit services at Ngurah Rai Immigration Office, Bali. Employing a qualitative case study approach, the research evaluates how digital transformation enhances transparency, accountability, efficiency, participation, and the rule of law in immigration services. Findings demonstrate that digital systems such as the M-Paspor application and the Integrated Residence Permit System have improved procedural transparency, reduced illegal levies, and strengthened public trust. Efficiency has increased through automation, which reduces processing times and human errors. Digital audit trails reinforce accountability by ensuring decisions are traceable and regulation-based. However, challenges exist in substantive accountability and responsiveness. Decision-making in non-standard cases lacks transparency, with limited explanation of the legal bases. Response times through formal channels such as hotlines often exceed standards due to lengthy cross-divisional coordination. Whilst digitalisation has brought significant improvements, further reforms are necessary to strengthen substantive accountability and responsiveness, thereby enhancing public trust and institutional legitimacy in accordance with good governance standards. Continuous improvements in integrated digital systems, staff training, and process streamlining remain essential for full compliance.