Abstract:This study aims to analyze the influence of accountability and transparency in local government financial reports on the achievement of Sustainable Development Goals (SDGs) 11, specifically the indicator of access to decent…
ent and affordable housing in Indonesia. The study used panel data from 31 provinces during the 2021–2024 period with a total of 124 observations. The research data were obtained from the Central Statistics Agency (BPS), the Supreme Audit Agency (BPK), and official local government websites related to the publication of financial reports. Data analysis was conducted using the Generalized Least Squares (GLS) method with a Random Effect Model (REM) approach. The results of the study indicate that accountability has a positive and significant effect on the achievement of SDG 11. These findings indicate that accountable regional financial management can increase the effectiveness of housing and settlement development programs. Transparency also has a positive and significant effect on the achievement of SDG 11, with a stronger effect than accountability. Openness of financial information encourages public oversight of regional budget use and increases the efficiency of development program implementation. The results of simultaneous testing indicate that accountability and transparency together have a significant effect on the achievement of the indicator of access to decent and affordable housing. The research findings support the theory of good governance, which places accountability and transparency as essential elements in improving the quality of local government governance. This study provides an empirical contribution regarding the relationship between local government financial governance and the achievement of sustainable settlement development in Indonesia.
Abstract:This study aims to analyze the effect of Public Street Lighting (PSL) Quality, Environmental Safety, and Infrastructure Accessibility on MSME Income through Digital Innovation in Balikpapan City. A quantitative approach…
with an explanatory research method was used on a sample of 100 MSME actors selected using purposive sampling. The data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results of the study prove that Digital Innovation plays a significant mediating role. The quality of PJU, Environmental Safety, and Infrastructure Accessibility have a positive and significant effect on Digital Innovation, which in turn directly increases MSME Income. These findings underscore that improvements in physical infrastructure and environmental safety create an ecosystem conducive to the adoption of digital technology by MSMEs, which is a major catalyst for improving their economic performance. The implications of this study suggest the need for integrated policies that combine the development of smart public infrastructure (smart street lighting) with digital literacy and access programs for MSMEs in order to promote inclusive and sustainable local economic growth
Abstract:This study explores how the Salatiga City Government operationalizes principles of good governance and implements the Government Internal Control System (GICS), as reflected in the 2024 Local Government Financial Report–…
�� LKPD. The research also assesses how these mechanisms contribute to achieving Sustainable Development Goal (SDG) 16. Employing a descriptive qualitative approach, this study analyzes secondary data 2024 LKPD, performance accountability reports, and related internal control evaluations. This is complemented by triangulated insights from interviews with key government personnel. The findings reveal that Salatiga City has embedded core governance principles-transparency, accountability, and participatory engagement-within its financial reporting processes. The city's internal control system has reached Maturity Level 3 (Defined), indicating that control mechanisms are well-documented, institutionalized, and consistently applied. The use of digital reporting tools and community-based oversight further supports a culture of openness and accountability. The case of Salatiga City provides actionable insights for other local governments seeking to enhance financial governance. These practices directly support Indonesia's commitment to SDG 16, by fostering public trust and institutional integrity. This study adds to the emerging literature by integrating GICS analysis with local-level governance outcomes, not only to meet compliance standards but also to advance broader, effective, accountable, and inclusive development goals.
Abstract:The problem of poverty is still the main challenge for development in rural areas of Indonesia. Limited employment opportunities and low access to productive economic activities cause some village communities to be economically…
mically vulnerable. One of the sectors that is considered to have great potential in reducing poverty levels is Micro, Small, and Medium Enterprises (MSMEs). This article aims to conceptually examine the role of MSMEs in efforts to reduce poverty in rural communities by taking the context of Bantaeng Regency. The writing method uses a qualitative-descriptive approach through literature studies of scientific journals, reference books, and relevant official government documents published in the last five years. The results of the study show that MSMEs play a role as a driver of the local economy through the creation of job opportunities, increasing household income, and strengthening the economic independence of communities based on local potential. However, the development of MSMEs in rural areas is still faced with various structural obstacles, such as limited capital, low managerial capacity of business actors, and limited market access. Therefore, policy support and cross-stakeholder synergy are needed to optimize the role of MSMEs as an instrument to reduce poverty in rural areas
Abstract:Micro, Small and Medium Enterprises (MSMEs) are the backbone of Maros Regency's economy, with a significant development of 1,000 units to 2,000 units until December 2025, which is dominated by the culinary sector. In addition,…
ition, the fisheries sector is also the focus of development with milkfish production with a production of more than 9,100 tons per year by 2024 with market potential that continues to grow in line with the Free Nutritious Meal (MBG) program involving MSMEs as suppliers. The contribution of MSMEs is not only felt in the absorption of labor and income of the local community, but also supports the tourism sector through souvenir products and services related to tourist destinations such as Bantimurung Tourism Park and Rammang-rammang Kart Area to support more sustainable growth, access to business legality and ease in the licensing process are crucial factors that need to be considered. Data collection for this study was carried out from December 1, 2025 to December 24, 2025. Respondents in this study were collected from MSME actors in Maros Regency and have obtained permits at the Maros Investment and One-Stop Service Office which was obtained by 40 respondents. Primary data from this study was obtained from research instruments in the form of answers from questionnaires that were distributed online by using google forms to 40 respondents at Maros Link which was distributed containing 9 questions and for each question item there were 4 alternative answers that had been provided
Abstract:This study analyzes the influence of Quality of Work Life (QWL) and Personality (Big Five Personality Traits) on employee Organizational Commitment at UD Fatoni in Central Lombok, filling the empirical gap regarding the…
interaction of external and internal factors in the context of local SMEs prone to high turnover. The main objective is to prove the partial and simultaneous influence of both variables on employee commitment. An explanatory quantitative approach was applied with a population of 40 employees using census techniques, primary data through a valid and reliable 5-point Likert questionnaire (Cronbach's Alpha >0.60), and multiple linear regression analysis via IBM SPSS 25 after the classical assumption test was met. The results showed that QWL had no significant effect partially (sig=0.253>0.05; β=0.149), while Personality had a significant positive effect (sig=0.002<0.05; β=0.604), with a strong simultaneous effect (F=8.852; sig=0.001) explaining 32.4% of the commitment variance. In conclusion, internal factors dominate loyalty in trading SMEs, providing theoretical contributions to organizational behavior models and practical implications for management in personality assessment and optimization of basic QWL for sustainable retention.
Abstract:This study aims to analyze the role of corruption in moderating the influence of Village Funds, Local Own-Source Revenue (PAD), and technology represented by the Electronic-Based Government System (SPBE) index on the number…
ber of independent villages in Indonesia from 2023 to 2024. The research was conducted in 34 provinces in Indonesia, except for the provinces of DKI Jakarta, Central Papua, South Papua, and Papua Pegunungan. The study used a panel data regression model with a Fixed Effect Model approach. The results of the study show that: First, Village Funds have a positive and significant effect on increasing the number of independent villages; Second, PAD does not have a significant effect on the number of independent villages, indicating that fiscal independence of villages in Indonesia is still relatively low. Most villages still depend on transfers from the central government; Third, technology, represented by the SPBE index, has a positive and significant effect on the number of independent villages; Fourth, the moderating effect of corruption shows diverse dynamics. Corruption negatively moderates the relationship between Village Funds and independent villages, but conversely positively moderates the relationship between PAD and independent villages. Fifth, the interaction between SPBE and corruption is not proven to be significant, suggesting that the success of digitization in promoting village independence is determined more by the readiness of the technological ecosystem than solely by low levels of corruption.
Abstract:This study aims to analyze the product differentiation strategy implemented by Nhanas Donuts Pinrang in facing culinary business competition in the millennial and Gen Z era. The research method used is descriptive qualitative…
ative with data collection techniques through interviews, observation, and documentation. Informants consisted of the owner, production and service employees, as well as millennial and Gen Z consumers. The results showed that the product differentiation strategy applied includes four main aspects: flavor innovation with contemporary variants (matcha cheese, red velvet crumble, cookies and cream), attractive and "instagrammable" visual display, aesthetic and modern packaging design, as well as active digital marketing through Instagram, Facebook, and TikTok. Supporting factors for the success of differentiation include the owner's creativity, understanding of young consumer behavior, strategic location, and digital branding. The implications of this study indicate that product differentiation integrated with digital marketing is able to increase competitiveness and customer loyalty of local culinary Micro, Small, and Medium Enterprises in the digital era.
Abstract:The rapid proliferation of AI-powered marketing technologies in emerging markets poses a fundamental challenge to culturally-grounded micro, small, and medium enterprises (MSMEs): how can algorithmic imperatives be reconciled…
ciled with indigenous value systems that define not only business practice but collective identity? Despite growing research on both AI adoption in SMEs and indigenous knowledge preservation, scholarship rarely examines how traditional values actively mediate rather than merely moderate commercial technology adoption. This study addresses that gap by investigating how MSMEs in Makassar City, Indonesia, negotiate AI marketing integration while preserving siri’ na pacce, the Bugis-Makassar philosophical framework centred on dignity (siri’) and solidarity (pacce). Employing interpretive phenomenology integrated with Community-Based Participatory Research (CBPR), the study conducted 23 in-depth interviews and three focus group discussions with 44 MSME owners and key personnel across traditional culinary, artisan craft, ethnic fashion, and digital service sectors. Template analysis generated four overarching themes: (1) value-based technology discernment, wherein siri’ na pacce operates as an active epistemological filter for evaluating AI tools; (2) strategic selective adoption, wherein enterprises accept algorithmically aligned functions while rejecting culturally incompatible features; (3) cultural indigenization of technology, wherein AI systems are actively reoriented toward communal rather than individualistic ends; and (4) constrained agency under platform power, wherein algorithmic visibility systems penalise cultural non-conformity with market exclusion. These findings challenge technological determinism and advance decolonial computing theory by demonstrating that indigenous values simultaneously enable epistemological agency and are constrained by structural power asymmetries, a duality insufficiently theorised in prior technology adoption frameworks. The study calls for regulatory frameworks establishing indigenous data sovereignty, participatory AI co-design with local communities, and cooperative digital infrastructure as conditions for authentic, rather than performative, cultural integration.
Abstract:This study aims to analyze the interpretations, behaviors, and preferences of gold investment among civil servants (PNS) of the South Sulawesi Provincial Government in facing economic volatility and inflation. Using a descriptive…
scriptive qualitative method with a case study approach, this study collected data through in-depth interviews with 13 informants consisting of active civil servants, retirees, and financial practitioners, supported by secondary data analysis. The results show that PNS interpretations of gold are multidimensional, namely as an effective life buffer and hedge against inflation, as well as an instrument for fulfilling cultural obligations (uang panai' and siri'). This study found a transformation in investment behavior from gold jewelry to gold bars and digital savings, driven by mental accounting mechanisms through payroll deduction systems to discipline spending. In conclusion, the local culture of Bugis-Makassar interacts dynamically with modern financial literacy, creating a hybrid investment pattern supported by sharia compliance and the integration of regional banking technology.