Abstract:This study examines the development of fiscal decentralization and its relationship to regional financial independence in Indonesia through a systematic literature review. The objective is to synthesize empirical and conceptual…
ceptual findings published between 2017 and 2026 concerning the determinants, measurement, and consequences of regional financial independence, particularly the role of local own-source revenue (PAD), intergovernmental transfers, and capital expenditure. Using a systematic search of Scopus, Google Scholar, and Garuda databases, 30 relevant articles were screened, selected, and analyzed following defined inclusion and exclusion criteria. The review finds that fiscal decentralization consistently strengthens local revenue mobilization and administrative accountability when accompanied by adequate institutional capacity, transparent governance, and effective management of natural and economic resources. However, the effectiveness of decentralization varies considerably across regions due to disparities in economic potential, human resources, and political commitment. The synthesis further shows that financial independence positively affects the quality of public services and regional economic growth, although the relationship is moderated by expenditure efficiency and governance quality. The novelty of this review lies in its integrative framework linking revenue-side determinants, expenditure behavior, and governance mechanisms within a single analytical narrative, an integration rarely addressed jointly in prior single-country studies. The findings offer practical implications for policymakers designing fiscal transfer formulas and for future researchers seeking to test moderating variables such as digitalization and institutional quality in the fiscal decentralization–financial independence nexus.
Abstract:This study analyzes the implementation of the waiting list policy in the administration of the Hajj pilgrimage at the Office of the Ministry of Religious Affairs of Central Maluku Regency. A descriptive qualitative approach…
ach was used to examine how the policy is translated into public service practices, particularly in a local context where the waiting period has reached approximately 18 years, with about 2,500 prospective pilgrims and an annual quota of 135 people. Data were obtained through interviews, observation, and document review involving officials responsible for Hajj and Umrah services and relevant community informants. The data were analyzed using the interactive model of Miles, Huberman, and Saldana, consisting of data condensation, data display, and conclusion drawing. The findings show that policy implementation is supported by four interrelated factors: bureaucratic structure, resources, communication, and the disposition of implementing officers. A clear organizational structure and standard operating procedures facilitate coordination and accountability. Competent human resources, adequate facilities, and the use of Siskohat strengthen service accuracy and transparency. Multi-channel communication helps reduce misunderstanding, while professional and empathetic officer attitudes build public trust. The novelty of this study lies in its local-level analysis of Hajj waiting list implementation in an archipelagic regency. The study implies that transparent, responsive, and humanistic public services are essential for maintaining fairness and legitimacy in long-term Hajj queue management.
Abstract:Freight forwarding agreements in Indonesia frequently contain exoneration clauses that exempt logistics providers from liability for loss or damage, raising serious concerns regarding consumer protection. While such clauses…
ses are designed to manage contractual risk, they often conflict with the principles enshrined in Law No. 8 of 1999 on Consumer Protection (UUPK), particularly those ensuring fairness, good faith, and legal accountability. This study investigates the legality and ethical implications of exoneration clauses within standard-form freight forwarding contracts used by companies such as JNE, TIKI, and SiCepat. Employing a doctrinal legal research methodology, the study integrates statutory, conceptual, and case-based approaches to analyze primary legislation, judicial decisions, and relevant legal doctrines. It critically evaluates the use of these clauses in light of consumer rights, contract theory, and the economic impact on service quality. Findings reveal that exoneration clauses not only contravene the UUPK but also create systemic contractual imbalances due to the lack of negotiation opportunities and transparency. The study proposes a normative legal framework for reform, including clause classification, interactive consent mechanisms, and regulatory enforcement to ensure contractual fairness. This research contributes to both legal scholarship and policy development by highlighting the urgent need for doctrinal clarity and regulatory oversight in Indonesia's logistics sector.
Abstract:Public service quality is one of the fundamental indicators in assessing the performance of government institutions, especially at the district level where direct interactions with citizens take place. This study aims to…
analyze the influence of employee motivation on the quality of administrative services at the Leihitu Sub-district Office, Central Maluku Regency. The research employs a quantitative approach with an explanatory design to identify causal relationships between variables. The population in this study consists of all employees involved in administrative services, and total sampling was used due to the manageable number of staff. Data were collected through a structured questionnaire using a Likert scale to measure motivation and service quality indicators. The data were analyzed using descriptive statistics and linear regression to determine the effect of motivation on service quality. The results show that employee motivation significantly and positively influences administrative service quality. Employees with higher intrinsic and extrinsic motivation tend to demonstrate better responsiveness, discipline, communication, and consistency in carrying out public service functions. The study concludes that strengthening motivation is essential to improve public service performance. Therefore, organizational leaders are encouraged to enhance work motivation through recognition, supportive leadership, fair reward systems, and professional development opportunities to ensure services meet community expectations.
Abstract:The increasing complexity and dynamics of the business environment at local, regional, and global levels have driven PT PLN (Persero)’s Internal Audit Unit (SPI) to adopt a Purpose-Driven Internal Audit approach, positioning…
ioning the audit function as a strategic partner for long-term organizational success. However, the Internal Stakeholder Satisfaction Index for assurance services in the Construction, Generation, and New Renewable Energy Audit Division (AKP) fell short of its targets in 2023 and 2024. This study aims to analyze the impact of audit service quality—comprising tangibles, reliability, responsiveness, assurance, and empathy—on auditee satisfaction. Using a quantitative approach with PLS-SEM and Importance–Performance Map Analysis (IPMA), data were collected from AKP Division auditees in 2024. The results show that all dimensions of audit service quality positively and significantly influence satisfaction, with responsiveness and empathy being the most dominant factors. The findings offer practical insights for SPI PLN in prioritizing service improvements based on user perceptions and provide theoretical support for the SERVQUAL model as a key psychological mechanism in fostering satisfaction within trust-based professional services
Abstract:This study aims to analyze and describe the performance of the General Election Commission (KPU) of Maluku Province in organizing the 2024 Presidential Election, and the influencing factors in Ambon City. The research problems…
oblems addressed in this study are: 1) How is the performance of the KPU of Maluku Province in organizing the 2024 Presidential Election? and 2) What are the supporting and inhibiting factors in Ambon City? The study involved 14 informants. The research method used is a descriptive qualitative approach, with data collection techniques including interviews, observation, and documentation. Data were analyzed using descriptive qualitative analysis techniques. The findings show that the performance of the KPU of Maluku Province in organizing the 2024 Presidential Election in Ambon City is in good condition, based on dimensions such as work responsiveness, work accountability, work effectiveness, and work efficiency. This performance is influenced by factors such as human resources (HR), technological support, collaboration with stakeholders, and community participation.
Abstract:The Gondoriyo 1-phase network has a network length of 3.2 km supplied by a 1-phase network that is charged in phase S on BSB 1. The extent of the service area makes the load on phase S jump high. The measurement results…
obtained by the load current during peak load reached a total of 62A. While the load current of the repeater at the time of peak load is phase R of 32A, phase S of 98A, and phase T of 44A. With such conditions, it is necessary to expand the medium voltage distribution network in the Gondoriyo area with the aim of balancing the load on the BSB 1 extension. To facilitate load sharing in the expansion of the Gondoriyo area, the ETAP powerstaion 7.5.0 simulation program is used. which consists of 1 phase simulation before expansion and 3 phase simulation after expansion. From the results of this engineering shrinkage simulation, the total engineering shrinkage value in the 1-phase network before the expansion was 6480 kW, after the network expansion, the total engineering shrinkage changed to 2510.4 kW. With the simulation that has been made, it is expected to produce a load sharing plan that will make it easier for PT PLN (Persero) Rayon Boja to share the load on the network after the expansion.
Abstract:This research aims to analyze the role of virtual teachers and teaching robots as transformative innovations in learning systems in the era of artificial intelligence (AI). With the development of AI technology, this research…
earch focuses on how these two technologies can increase learning effectiveness, personalize education, as well as the challenges and opportunities faced in their implementation. The research method used is a literature study with a qualitative approach, collecting and analyzing data from various sources such as journals, articles and reports related to virtual teachers, teaching robots and the application of AI in education. The research results show that virtual teachers and teaching robots are able to provide adaptive solutions in learning, such as 24/7 service, instant feedback, and a more interactive learning experience. However, its implementation still faces obstacles such as emotional limitations, ethical data use, and infrastructure readiness. This study concludes that this innovation has the potential to revolutionize education, as long as it is supported by appropriate policies, improving the quality of technology, and the readiness of human resources. This research provides recommendations for technology developers, educators and policy makers to optimize the use of AI in learning in the future.
Abstract:The integration of digitalization and Management Information Systems (MIS) has profoundly enhanced human resource efficiency, service quality, and operational effectiveness at Klinik Pratama Bunda Sarini. This study explores…
ores the role of MIS in optimizing workforce management and improving patient-centered care, highlighting both its advantages and the challenges encountered during implementation. Researchers employed a qualitative case study approach, utilizing semi-structured interviews and document analysis to examine HR professionals' experiences with digital transformation. The findings indicate that MIS has streamlined administrative workflows, reduced clerical inefficiencies, and improved real-time data accessibility, facilitating faster decision-making and higher patient satisfaction. However, workforce resistance, digital literacy limitations, and data security concerns created obstacles in the transition process. Structured HR-led training programs and phased implementation strategies effectively addressed these challenges. The study underscores the importance of sustained investment in workforce development, cybersecurity measures, and digital infrastructure to support long-term healthcare digitalization. Future research should evaluate the long-term impact of digital adoption in small-scale healthcare institutions.
Abstract:This study aims to examine the relationship between employee training and development programs and customer satisfaction levels within the hospitality sector, with a particular focus on MaxOne Hotels in Makassar. Employing…
ng a mixed-methods approach, the research integrates employee surveys, customer feedback, and performance metric analysis to assess the influence of training programs on service quality and customer experiences. The findings reveal that employee training and development variables account for only 1.4% of the variance in customer satisfaction, with the remaining 98.6% influenced by other factors. Nevertheless, well-structured training program designs were shown to significantly enhance employees' critical thinking, communication, emotional regulation, and problem-solving skills. Furthermore, technology-based training demonstrates substantial potential for improving service efficiency and facilitating adaptation to operational innovations. In conclusion, while the direct impact of training on customer satisfaction is relatively minor, thoughtfully designed training programs remain essential for delivering high-quality customer experiences and sustaining competitiveness in the industry. This research offers valuable insights into strategies for optimizing training effectiveness in the hospitality sector.