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The UNAMA Library employs information systems to enhance its academic services. Nevertheless, its administrative framework continues to encounter obstacles, such as inadequate service system support for users, constrained resources allocated for the management and upkeep of the system, an absence of standardized protocols for addressing technical challenges, and insufficient assessment system efficacy. If these issues remain unaddressed, the operational effectiveness of the library information system will be compromised, thereby thwarting the objective of delivering dependable information services. This investigation seeks to illuminate the maturity level of information system governance as delineated by COBIT 2019 within the Decision Support Systems (DSS) domain, specifically focusing on the DSS01 (Manage Operations) and DSS02 (Manage Service Requests and Incidents) processes. The findings suggest that the degree of information system governance capability the UNAMA Library is situated at the Established Process level (level 3), signifying that the process has undergone implementation; however, it has yet to be comprehensively documented and consistently evaluated. Moreover, a disparity persists between the existing state and the anticipated capability level of the organization, particularly concerning IT operations management, the standardization incident handling, and the documentation of operational procedures. An elucidation of the expected level is articulated, especially in terms of operational standards, incident documentation, and IT infrastructure oversight. Recommendations encompass the formulation of standard operating procedures (SOPs), the enhancement of documentation practices, and periodic assessments grounded in COBIT 2019. These findings are anticipated to assist libraries in augmenting the efficacy of information systems governance and the quality of IT services.

Oil and natural gas are vital resources for the state, and their management must be carried out carefully and transparently. However, the complexity of existing management is often exploited by irresponsible parties to commit corruption that harms state finances. This study aims to analyze how criminal law regulates the accountability of perpetrators in the oil management corruption case at Pertamina in 2025. The method used is normative juridical, by reviewing laws and regulations regarding corruption, state-owned enterprises (BUMN), and related legal literature. The results of the study indicate that criminal liability in this case is not only directed at individual officials, but also corporations or companies. This is because the element of mens rea (malicious intent) was found in the act. Therefore, law enforcement must focus more on recovering state losses and improving Pertamina's internal oversight system, rather than simply imprisoning the perpetrators.

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.

SMP Negeri 5 Merlung is a public junior high school in Merlung Subdistrict that has utilized the DAPODIK system for online data processing management, enabling efficient sending and receiving of information to the government. This research analyzes IT governance on the DAPODIK system using the COBIT 5 framework, specifically the MEA01 domain (Monitor, Evaluate and Assess Performance and Conformance), which focuses on monitoring and evaluating performance and conformance. The research background is based on the need to maximize the utilization of the system at the school level. The main objectives are to determine the current and expected capability levels, as well as to provide improvement recommendations to achieve higher process maturity. The research method applies Assessment Process Activities, covering observation, interviews, identification of findings, gap analysis, and recommendations. The results show that the current capability level is at level 3 (established process), while the expected capability level is directed toward level 4 (predictable process). The implications of these findings provide practical recommendations such as routine monitoring enhancements, staff training, and integration of automation tools to bridge the capability gap, thereby improving the effectiveness of IT governance at SMP Negeri 5 Merlung sustainably.

This study examines the role of officially appointed amil zakat in enhancing transparency and accountability in zakat governance in Mojopuro Village, Wonogiri Regency. Prior to this initiative, Mojopuro had no Zakat Collection Unit (UPZ), resulting in zakat practices that were traditional, undocumented, and lacking institutional oversight. Through a series of mentoring activities and seminars conducted from 8–18 September 2025, capacity-building efforts were directed toward prospective amil zakat, village officials, and religious leaders, focusing on zakat regulations, principles of transparency, and both vertical and horizontal accountability. The implementation methods included material delivery, group discussions, and consultative sessions, which ultimately led to the formal appointment of official amil zakat by the Wonogiri Regency BAZNAS. The findings demonstrate that the presence of official amil significantly improved the structural management of zakat, enhanced participants’ understanding of transparency and accountability, and strengthened coordination among amil, village administrators, and religious figures. These results indicate that village-based institutional mentoring can foster a transformative shift from traditional zakat practices toward professional, transparent, and accountable governance. This study thus offers a community-based empowerment model that can be replicated in other villages to improve zakat distribution effectiveness and build public trust in formal zakat institutions.

Information technology (IT) governance plays a strategic role in supporting the achievement of organizational goals, especially in higher education institutions. Adiwangsa University Jambi, as a private university, is required to manage IT effectively, efficiently, and in line with the institution's vision. This study aims to analyze the level of IT governance capabilities at Adiwangsa Jambi University using the COBIT 2019 framework with a focus on the EDM (Evaluate, Direct, Monitor) domain. The research method used is a descriptive quantitative method through data collection using questionnaires, interviews, and documentation studies. The results show that the level of IT governance capability in the EDM domain is at level 2 (Managed Process), indicating that the IT governance process is running but still needs improvement in several aspects, especially in monitoring and controlling IT performance. This study is expected to provide recommendations for Adiwangsa University Jambi in improving IT governance in a sustainable manner.

BUMDes Raharja, as a village-owned economic institution, plays a strategic role in supporting local economic growth. However, preliminary assessments indicate several weaknesses in organizational governance and financial administration, particularly concerning record-keeping discipline, understanding of village financial management standards, and utilization of supporting operational documents. This community assistance research aims to strengthen institutional governance and enhance financial administrative capacity within BUMDes Raharja to ensure greater transparency, accountability, and compliance with village financial management principles. The study employs a participatory action research (PAR) approach through three main stages: (1) situation analysis and problem mapping, (2) implementation of assistance through training, technical support, and development of financial administrative instruments, and (3) evaluation through observation, document analysis, and interviews. The results show improved understanding among BUMDes administrators regarding financial administration procedures, the development of more systematic financial recording formats, and strengthened commitment to implementing more orderly and professional governance. Overall, the assistance program has had a positive impact on enhancing the managerial capacity of BUMDes Raharja as a sustainable village economic institution.

This study aims to analyze the influence of work discipline and organizational culture on employee job satisfaction at PT. Kelola Jasa Artha Semarang, with work motivation as a mediating variable. Work discipline and organizational culture are considered important factors influencing employee motivation and job satisfaction. This study used a quantitative approach with a survey method involving 105 respondents working at PT. Kelola Jasa Artha Semarang. Data were collected through questionnaires and analyzed using multiple linear regression and path analysis to examine the relationships between variables. The results indicate that work discipline has a positive and significant effect on work motivation, organizational culture has a positive effect on work motivation, and work motivation has a significant effect on job satisfaction. Furthermore, work motivation has been shown to mediate the influence of work discipline and organizational culture on employee job satisfaction. Therefore, improving work discipline and a supportive organizational culture can increase work motivation, which ultimately leads to increased employee job satisfaction within the company.

Latar Belakang: Lahan basah merupakan ekosistem yang kaya akan keanekaragaman hayati, namun juga menjadi habitat yang ideal bagi berbagai vektor penyakit, terutama nyamuk. Penyakit Demam Berdarah Dengue (DBD) adalah salah satu penyakit yang ditularkan oleh nyamuk Aedes aegypti. Masyarakat Kelurahan Pebatuan sepakat bahwa jumlah nyamuk di daerah kelolaan sangat mengganggu dan kondisi got yang sangat kotor perlu ditangani. Tujuan: Untuk meningkatkan pengetahuan masyarakat tentang pentingnya menghindari gigitan nyamuk dan penyakit DBD Metode: Penyuluhan dan demonstrasi pembuatan spray anti nyamuk berbahan alami yakni kulit jeruk nipis, serai, cengkeh, dan campuran minyak zaitun. Hasil: Meningkatnya pengetahuan warga mengenai DBD perihal pemanfaatan spray anti nyamuk berbahan alami dengan adanya peningkatan sebesar 31,4 poin. Dan warga aktif melakukan pencegahan DBD dengan membersihkan lingkungan sekitar, penyuluhan yang dilakukan memperoleh respon positif dari masyarakat Kesimpulan: Pada kegiatan pengabdian ini efektif dalam meningkatkan pengetahuan dan kesadaran masyarakat tentang pencegahan DBD melalui pemanfaatan spray anti nyamuk berbahan alami serta menjaga kebersihan lingkungan sebagai upaya berkelanjutan dalam mengurangi risiko penyebaran penyakit

This study aims to analyze the effectiveness of human resource (HR) governance in improving employee performance at the Serang City Cooperatives and SMEs Office in 2025. The research method used is a quantitative approach with a survey design, involving 100 employees as respondents. Data were collected through questionnaires and analyzed using multiple linear regression to test the effect of HR governance variables, which include planning, organizing, implementing, and supervising, on employee performance. The results of the study indicate that HR governance has a positive and significant influence on improving employee performance at the Serang City Cooperatives and SMEs Office. Specifically, clear HR planning, efficient organization, structured implementation, and effective supervision have been shown to increase employee productivity and work quality. The implication of this study is the importance of improving and strengthening HR governance as a strategy to improve employee performance, which ultimately can increase productivity, efficiency, and effectiveness in carrying out the duties and responsibilities of local government agencies.

The aim of Community Service Activities is to implement one of the Tri Darmas of Higher Education. Apart from that, it is hoped that with community service, the existence of universities can make a major contribution to the development and application of science to society. The methods used in this Community Service are expository, namely conveying material verbally and inquiry, namely learning that emphasizes critical and analytical thinking processes related to financial management skills, namely Strengthening Financial Governance for MSME Funding (Practical and Innovative Approach) in Kp. Ciwindu Village Ciwarna District. Mancak, Serang Regency. The results of community service obtained are increasing knowledge regarding the management of preparing financial reports and funding for MSMEs located at Kp. Ciwindu, Ciwarna Village, Kec. Mancak, Serang Regency, Banten Province. It is hoped that this training for the community will be able to prepare financial reports practically and increase financial literacy in the village environment.

This study explores the implementation of e-Government within the context of Bawaslu (Election Supervisory Agency) and its impact on governance and public trust. The results reveal that, from the support aspect, the success of e-Government implementation is largely driven by the commitment of leadership, which provides essential policies, human resources (HR) training, and technological facilities. However, challenges remain in terms of limited infrastructure and budget constraints at the district and city levels. Regarding the capacity aspect, Bawaslu already possesses competent HR, particularly among the younger generation, and adequate infrastructure. Nevertheless, there is still a need for improvement in the distribution of employee capabilities through continuous training and mentoring. Lastly, from the value perspective, e-Government has proven to deliver tangible benefits, such as increased efficiency, transparency, accountability, and an enhanced public trust in the institution. However, further efforts are required in areas such as system socialization, maintenance, and data security to maximize these benefits. This research highlights the importance of continuous development in both human and technological resources to ensure the optimal success of e-Government initiatives in enhancing governance and service delivery.

This study examines governance theory as a transformative paradigm in local government management, with a particular focus on the maritime sector in Bintan Regency. Governance represents a shift from a hierarchical government model to a more collaborative, participatory, and network-based model involving various stakeholders, including government institutions, local communities, and the private sector. Using a descriptive qualitative approach, the study utilizes secondary data sources, including local government reports, academic publications, and related policy documents. The findings show that Bintan Regency has begun to implement governance principles through multisectoral cooperation, community empowerment, and sustainable marine programs. However, the implementation of governance in maritime management in Bintan still faces challenges, such as weak institutional capacity, overlapping authority, and limited human resources. This study concludes that the governance paradigm provides a strategic foundation for building a participatory, transparent, and sustainable framework for maritime management at the local level. Therefore, it is essential to continue addressing these challenges to ensure that governance can be more effective in improving the management of maritime resources in Bintan.

This study analyzes the influence of Service Quality, Facilities, Supervision, and Effectiveness on Parking Levies (Retribusi Parkir) in Blitar City. Motivated by the Blitar City Transportation Agency's failure to meet its 2022 Local Own-Source Revenue (PAD) target from parking levies, this quantitative study employs Multiple Linear Regression (MLR) on a sample of 100 parking service users. Classical assumption tests confirm the regression model is normally distributed and free from multicollinearity and heteroscedasticity issues. Partially, all independent variables Service Quality (\beta=0.38), Facilities (\beta=0.200), Supervision (\beta=0.331), and Effectiveness (\beta=0.329) were found to have a positive and significant effect on Parking Levies. The Adjusted R Square value of 86.8% indicates a high predictive power of the model. Crucially, the findings highlight that Supervision and Effectiveness factors, reflecting internal governance and regulatory enforcement, are the primary determinants of successful parking levy collection, surpassing the influence of direct Facilities and Service Quality. The implications suggest a need for governance reform focusing on strict supervision and digitalization to mitigate revenue leakage.

This research seeks to examine the incorporation of information technology in educational data management as a tactic to improve public service accountability in Sidoarjo Regency. The context of this study stems from the regional government’s requirement to enhance educational data management systems that are still only partially integrated and lack transparency for making decisions based on evidence. By implementing interconnected digital educational systems, Sidoarjo aims to create effective, transparent, and performance-driven governance. Employing a qualitative case study methodology, this study included participants from the Department of Education and Culture, school administrators, data managers, digital system creators, and members of the community. Data were gathered through thorough interviews, observations, and examination of documents related to policies on educational digitalization. The results show that the incorporation of information technology has enhanced administrative efficiency, accuracy in reporting, and public access to educational data. Nonetheless, obstacles persist in digital literacy, uneven infrastructure across schools, and restricted coordination between agencies. The research emphasizes the significance of teamwork in leadership, clear processes, and community involvement in enhancing public accountability. Suggestions involve establishing a regional education data center and ongoing training initiatives for teachers to maintain thorough digital transformation within the Sidoarjo education framework

Penelitian ini bertujuan untuk mengkaji dampak penutupan perlintasan kereta api Alastuo terhadap peningkatan volume kendaraan dan intensitas kebisingan di kawasan Fly Over Bangetayu, Kota Semarang. Fenomena ini mencerminkan tantangan tata kelola lalu lintas urban akibat perubahan infrastruktur transportasi. Dengan menggunakan pendekatan kualitatif deskriptif, studi ini dilakukan melalui metode studi kasus di lokasi terdampak. Data dikumpulkan melalui wawancara semi-terstruktur, observasi partisipatif, dokumentasi visual, serta pengukuran intensitas kebisingan menggunakan sound level meter pada sembilan titik waktu berbeda selama tiga hari pengamatan. Partisipan meliputi warga sekitar, pengguna jalan, dan petugas lalu lintas. Hasil analisis tematik menunjukkan adanya korelasi positif antara peningkatan volume kendaraan dan intensitas kebisingan, dengan nilai puncak kebisingan mencapai 93,6 dB pada sore hari. Temuan ini menegaskan bahwa perubahan rute akibat intervensi kebijakan infrastruktur dapat menyebabkan beban akustik yang signifikan di jalur alternatif. Penelitian ini memberikan kontribusi pada pemahaman tentang relasi spasial antara kebijakan lalu lintas dan degradasi lingkungan akustik. Implikasi teoretis mengarah pada integrasi studi kebisingan dalam perencanaan transportasi berkelanjutan, sementara implikasi praktis mencakup kebutuhan akan pengaturan lalu lintas yang adaptif serta mitigasi kebisingan melalui vegetasi, jalur alternatif, dan edukasi berkendara. Penelitian lanjutan disarankan melibatkan pendekatan interdisipliner untuk mengevaluasi dampak kebisingan terhadap kesehatan masyarakat secara langsung.

The Rp 300 trillion tin trade mega-corruption case is one of the largest corruption scandals in the history of Indonesian natural resource management. This study aims to analyze violations of Pancasila principles and ethical governance in the tin trade mega-corruption case, and to identify threats to Indonesian natural resource management. The study uses a qualitative approach with descriptive methods. Data were collected through documentary studies of law enforcement reports, government documents, media reports, and related literature. Data analysis was conducted thematically within the theoretical framework of Pancasila, good governance, and public ethics. The findings indicate that this case violates all of Pancasila's tenets, particularly the second (Just and Civilized Humanity) and fifth (Social Justice for All Indonesian People). There were violations of governance principles including transparency, accountability, participation, the rule of law, and effectiveness. The modus operandi involved collusion between business actors, state officials, and law enforcement officers. The mega-allegations reflect a systemic failure in natural resource management that contradicts the constitutional mandate and Pancasila values. Structural reforms are needed in mining governance, enforcement of the integrity of the apparatus, and public participation in supervision.

Taxes are a primary source of government revenue and play a crucial role in economic development. However, tax avoidance practices are still widely practiced by companies, including in the mining sector, which has significant potential to generate state revenue. This study aims to examine the influence of financial distress, corporate governance (independent commissioners and audit committees), and institutional ownership on tax avoidance in mining companies listed on the Indonesia Stock Exchange for the 2020–2023 period. The study population consisted of 83 companies, and through purposive sampling, 61 companies were selected, with a total of 244 observations. The analysis used panel data regression with the help of Eviews 25. The results indicate that financial distress and institutional ownership have a positive effect on tax avoidance, while independent commissioners and audit committees have a negative effect on tax avoidance. These findings suggest that a company's financial condition and ownership structure play a significant role in determining tax avoidance policies.

Penelitian ini mengkaji dampak dari mandatory disclosure serta praktik Good Corporate Governance (GCG) terhadap kualtias audit pada perusahaan yang tergabung dalam indeks LQ-45 Bursa Efek Indonesia selama periode 2022-2024. Analisis menggunakan metode regresi logistik biner dengan sampel sebanyak 78 perusahaan yang secara konsisten tercatat dan menyajikan laporan keuangan lengkap. Hasil menunjukkan bahwa GCG memberikan pengaruh positif yang signifikan terhadap kaultias audit, yang tercermin dari meningkatnya kemungkinan perusahaan diaudit oleh Kantor Akuntan Publik (KAP) tipe Big Four yang dikenal memiliki standar audit berkualitas tinggi. Di sisi lain, pengungkapan wajib tidak menunjukkan dampak signifikan terhadap kualitas audit. Temuan ini menggarisbawahi pentingnya penarapan tata kelola perusahaan yang baik sebagai mekanisme untuk emngurangi potensi konflik antara pemegang saham dan manajemen, yang pada akhirnya meningkatkan mutu audit. Oleh sebab itu, disarankan agar kerangka GCG diperkuat guna mendukung peningkatan kualitas audit, serta regulasi fokus pada pengembangan tata kelola perusahaan yang efektif dan transaparan

This research analyses the effectiveness of implementing the Indonesian Government Internal Audit Standards (SAIPI) at the Sidoarjo Regency Inspectorate in achieving good governance. SAIPI constitutes the guidelines established by the Association of Indonesian Government Internal Auditors (AAIPI) through Regulation Number PER-01/AAIPI/DPN/2021 as the minimum quality standard for the execution of government internal audits. The study employs a qualitative approach, utilising data collection techniques via in-depth interviews, observation, and document analysis. The research informants include the Regency Inspector, Assistant Inspectors, senior auditors, and officials from Regional Apparatus Work Units (SKPD) within the Sidoarjo Regency Government environment. The findings indicate that the implementation of SAIPI at the Sidoarjo Regency Inspectorate has been carried out reasonably well, but still encounters several constraints such as limited auditor competency in computer-assisted audit techniques (CAATs), a lack of structural independence, and suboptimal utilisation of information technology in the audit process. Factors supporting implementation include strong leadership commitment, the availability of clear regulations, and continuous auditor capacity-building programmes. The study concludes that the effectiveness of SAIPI implementation positively contributes to the enhancement of internal oversight quality, accountability in regional financial management, and corruption prevention within the Sidoarjo Regency Government.