Abstract:This study aims to analyze the role of regional financial management accountability as a mediator between the accessibility of regional financial reports and regional financial accounting systems in relation to good governance…
rnance in the Regional Apparatus Organizations of Bogor City. Utilizing a quantitative approach, this study employs Structural Equation Modeling (SEM) with the assistance of PLS and IBM Statistics SPSS 26.0 programs for data analysis. The research sample consists of 108 respondents who are employees meeting specific criteria within the Regional Apparatus Organizations of Bogor City. Data collection was conducted through questionnaire distribution to these respondents. The analysis results indicate that regional financial management accountability plays a significant role in mediating the relationship between the accessibility of regional financial reports and regional financial accounting systems towards good governance. These findings suggest that improving the accessibility of financial reports and enhancing regional financial accounting systems can promote the establishment of good governance through increased accountability in financial management. This research provides an important contribution to understanding the factors influencing the realization of good governance at the regional government level and can serve as a reference for policymakers in formulating strategies to improve the quality of governance, particularly in aspects of regional financial management in Bogor City and other regions in Indonesia.
Abstract:Abstract: Effective, transparent, and accountable village economic management is an important aspect in supporting rural development and community welfare. However, there are still limitations in the understanding of village…
lage officials regarding the use of information technology literacy in village economic management. This condition results in suboptimal management of economic data, activity documentation, and information dissemination to the community. This community service activity aims to enhance the understanding and awareness of Silo Baru Village officials regarding village economic management based on information technology literacy. The method used was community education through participatory socialization and counseling activities. The results indicate an improvement in the understanding of village officials regarding the importance of digital literacy as a supporting tool for planning, managing, and reporting village economic activities, as well as for promoting transparency and accountability in village economic governance. This activity provides an initial contribution to strengthening the capacity of village officials and supporting sustainable economic development in Silo Baru Village.
Keywords: community service; digital literacy; economic management; village apparatus
Abstrak: Pengelolaan ekonomi desa yang efektif, transparan, dan akuntabel merupakan aspek penting dalam mendukung pembangunan dan kesejahteraan masyarakat desa. Namun, masih terdapat permasalahan berupa keterbatasan pemahaman perangkat desa terhadap pemanfaatan literasi teknologi informasi dalam pengelolaan ekonomi desa. Kondisi ini berdampak pada belum optimalnya pengelolaan data ekonomi, dokumentasi kegiatan, serta penyampaian informasi kepada masyarakat. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kesadaran perangkat Desa Silo Baru mengenai pengelolaan ekonomi desa berbasis literasi teknologi informasi. Metode yang digunakan adalah pendidikan masyarakat melalui kegiatan sosialisasi dan penyuluhan yang bersifat partisipatif. Hasil kegiatan menunjukkan adanya peningkatan pemahaman perangkat desa mengenai pentingnya literasi digital sebagai sarana pendukung perencanaan, pengelolaan, dan pelaporan ekonomi desa, serta sebagai upaya mendorong transparansi dan akuntabilitas tata kelola ekonomi desa. Kegiatan ini memberikan kontribusi awal dalam mendukung penguatan kapasitas perangkat desa dan mendorong pembangunan ekonomi Desa Silo Baru yang lebih tertib dan berkelanjutan.
Kata kunci: ekonomi desa; literasi digital; pengelolaan ekonomi; perangkat desa
Abstract:Abstract: This community service activity aims to improve the transparency and efficiency of zakat, infaq, and shadaqah (ZIS) management at Al-Ikhlas Mosque, Bandung Regency, through the implementation of a web-based information…
ormation system. The main problem faced by the partner was the manual and unstructured recording and reporting process, as well as the low accessibility of information for congregants. The methods used included consultation to identify needs, science and technology substitution to implement modern systems, and technical training for mosque administrators. The results showed that the administrators were able to operate the system independently, with a level of understanding reaching 93.5% with an average evaluation score of 3.74 out of 4. The developed information system supports transaction recording, financial reporting, and transparent ZIS fund distribution. Additionally, the activity produced outputs in the form of a web application, digital training modules, and technical documentation that can be used sustainably. This program contributes significantly to strengthening accountability and congregational engagement in religious social fund management.
Keywords: accountability; information system; training; web application; zakat
Abstrak: Kegiatan pengabdian ini bertujuan untuk meningkatkan transparansi dan efisiensi pengelolaan zakat, infaq, dan shadaqah (ZIS) di Masjid Al-Ikhlas Kab. Bandung melalui implementasi sistem informasi berbasis website. Masalah utama yang dihadapi mitra adalah proses pencatatan dan pelaporan manual yang tidak terstruktur serta rendahnya akses informasi bagi jamaah. Metode yang digunakan meliputi konsultasi untuk identifikasi kebutuhan, substitusi ipteks untuk penerapan teknologi, serta pelatihan teknis untuk pengurus masjid. Hasil kegiatan menunjukkan bahwa pengurus masjid mampu mengoperasikan sistem secara mandiri dengan tingkat pemahaman mencapai 93.5% dengan skor rata-rata evaluasi sebesar 3.74 dari 4. Sistem informasi yang dikembangkan mendukung pencatatan transaksi, pelaporan keuangan, serta transparansi distribusi dana ZIS. Selain itu, kegiatan ini menghasilkan luaran berupa aplikasi web, modul pelatihan digital, dan dokumentasi teknis yang dapat digunakan secara berkelanjutan. Kegiatan ini memberikan kontribusi nyata dalam memperkuat akuntabilitas dan keterlibatan jamaah dalam pengelolaan dana sosial keagamaan.
Kata kunci: akuntabilitas; aplikasi web; pelatihan; sistem informasi; zakat
Abstract:Abstract: The gap between the role of treasurer and financial affairs with competence becomes an obstacle in the accountability process for using village finance. Increasing the capacity of village officials in the village…
ge financial management and administration is the goal of implementing community service programs in the village government of Ciburial, Mandala Mekar, and Mekarsaluyu Kab. Bandung, West Java Province. The treasurer and village finance department will be provided with assistance on village financial administration and management. The implementation of this program uses the mentoring method for the treasurer and the village finance department in each community service partner. This activity will provide a conceptual and technical understanding of the administration and management of village assets. Furthermore, the treasurers and the finance department will be asked to simulate the preparation of the accountability report. To provide better results in implementing this program, we, together with the team, will provide assistance and training related to managing and administering village assets. This activity program will make it easier for asset managers to prepare village accountability reports following applicable regulations.
Keywords: mentoring; village assets; village government
Abstrak: Kesenjangan antara peran sebagai bendahara dan urusan keuangan dengan kompetensi menjadi kendala dalam proses pertanggungjawaban penggunaan keuangan desa. Peningkatan kapasitas perangkat desa dalam bidang pengelolaan dan penatausahaan keuangan desa merupakan tujuan dalam pelaksanaan program pengabdian kepada masyarakat di pemerintah desa Ciburial, Mandala Mekar dan Mekarsaluyu Kab. Bandung Propinsi Jawa Barat. Bendahara dan Bagian keuangan desa yang akan diberikan pendampingan tentang penatausahaan dan pengelolaan keuangan desa. Pelaksanaan program ini dengan menggunakan metode pendampingan bagi bendahara dan bagian keuangan desa di masing masing mitra pengabdian masyarakat. Kegiatan ini akan memberikan pemahaman konsep dan teknis tentang penatausahaan dan pengelolaan aset desa. Selanjutnya para bendahara dan bagian keuangan akan diminta untuk menjalankan simulasi penyusunan laporan pertanggungjawaban. Untuk memberikan hasil yang lebih baik dalam pelaksanaan program ini kami bersama dengan tim akan memberikan pendampingan dan pelatihan berkaitan dengan pengelolaan dan penatausahaan aset desa. Program kegiatan ini akan lebih memudahkan bagi pengelola aset menyusun laporan pertanggungjawaban desa sesuai dengan aturan berlaku.
Kata kunci : aset desa; pemerintah desa; pendampingan.
Abstract:This study aims to apply the Analytic Network Process (ANP) method as a decision support tool in determining the eligibility of education grant recipients in North Sumatra Province. The background of this research arises…
from the large number of grant applicants compared to the available budget, as well as the absence of clear and objective evaluation standards. The ANP method was chosen because it allows the interdependence between assessment criteria such as institutional feasibility, performance and achievement, social and educational impact, and accountability and transparency to be analyzed comprehensively. Data were obtained through interviews, documentation, and observation at the North Sumatra Provincial Education Office. The results of the ANP model show that the criterion with the highest weight is accountability and transparency (0.44), followed by social and educational impact (0.31). Among the three alternatives, community-based education foundations (A2) obtained the highest total weight (0.30), indicating that they are the most eligible recipients of education grants. The implementation of the ANP-based decision support system produces valid and consistent ranking results (CR < 0.1), enabling faster, fairer, and more transparent decision-making. Therefore, the ANP method contributes significantly to improving governance, objectivity, and accountability in the distribution of education grants in North Sumatra Province.
Abstract:Abstract: By leveraging digital technology, Laporkitong enhances transparency and accountability, as well as facilitates public participation in the oversight and enforcement processes related to land use and natural resource…
ource management. The Laporkitong website functions as an online reporting application aimed at documenting instances of spatial planning violations in the West Papua Province. The lack of public knowledge about the Laporkitong application has led to numerous issues. Therefore, an analysis of the adoption of the Laporkitong application is necessary. This study aims to investigate the influence of Perceived Quality, Perceived Control, and Perceived Ease of Use factors as determinants of the residents' willingness to use the Laporkitong application, employing the Technology Acceptance Model (TAM) and DeLone and McLean IS Success (IS D&M) theories. As many as 160 valid respondents are gathered based purposive sampling technique and evaluated using Partial Least Square Structural Equation Modeling (PLS-SEM). The results inform that all seven hypotheses are accepted with the R-square of the intention to use is 0.273 indicationg 27.3% variance of the model can determine the outcome. Further discussion and conclusion regarding the implication of theoretical and practical contribution are also discussed.
Keywords: laporkitong; perceived control; perceived ease of use; perceived quality; technology acceptance model
Abstrak: Dengan memanfaatkan teknologi digital, Laporkitong meningkatkan transparansi dan akuntabilitas, serta memfasilitasi partisipasi publik dalam proses pengawasan dan penegakan terkait penggunaan lahan dan pengelolaan sumber daya alam. Website Laporkitong berfungsi sebagai aplikasi pelaporan online yang bertujuan untuk mendokumentasikan pelanggaran perencanaan tata ruang di Provinsi Papua Barat. Minimnya pengetahuan masyarakat terhadap aplikasi Laporkitong menyebabkan banyak permasalahan. Maka dari itu perlu dilakukan analisis mengenai adopsi pada aplikasi Laporkitong. Penelitian ini bertujuan untuk menyelidiki pengaruh faktor Kualitas yang Dirasakan, Kendali yang Dirasakan, dan Kemudahan Penggunaan yang Dirasakan sebagai penentu keinginan penduduk untuk menggunakan aplikasi Laporkitong, dengan menggunakan Model Penerimaan Teknologi (TAM) dan teori Kesuksesan Sistem Informasi (IS D&M) DeLone dan McLean. Sebanyak 160 responden valid dikumpulkan berdasarkan teknik purposive sampling dan dievaluasi menggunakan Partial Least Square Structural Equation Modeling (PLS-SEM). Hasilnya menunjukkan bahwa semua tujuh hipotesis diterima dengan R-square niat untuk menggunakan adalah 0,273, menunjukkan bahwa 27,3% variasi model dapat menentukan hasilnya. Diskusi lebih lanjut dan kesimpulan mengenai implikasi kontribusi teoritis dan praktis juga dibahas.
Kata kunci: laporkitong; pengendalian yang dirasakan; kemudahan penggunaan yang dirasakan; kualitas yang dirasakan; model penerimaan teknologi
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:The rapid advancement of digital technology and artificial intelligence (AI) in the twenty-first century has fundamentally transformed the structure of modern constitutional governance. Digitalization has reshaped the interactions…
teractions between governments and citizens, altered the patterns of political participation, and presented major challenges to constitutional principles. This study aims to analyze the implications of technological development for constitutional law and propose the concept of a digital constitution as an adaptive framework in the AI era. This study employs a normative legal method, using both conceptual and statutory approaches. Legal materials consist of primary, secondary, and tertiary sources, which are analyzed qualitatively and descriptively. The findings reveal that, while digital transformation enhances governmental efficiency and public transparency, it also generates serious risks, including data misuse, digital surveillance, and political disinformation. These dynamics demand a reinterpretation of constitutional norms to protect citizens' digital rights in cyberspace. The concept of a digital constitution is proposed as a normative response that integrates digital rights into constitutional rights and reaffirms the principle of the rule of law within technological governance. To achieve a democratic and just constitutional order, it is crucial to strengthen regulatory frameworks, ensure algorithmic accountability, and foster collaboration among state institutions, civil society, and the private sector. Ultimately, constitutional law must evolve into an adaptive, transparent, and fair system that can address the profound challenges of the digital and AI-driven era.
Abstract:This study aims to analyze the influence of timeliness, transparency, and the effectiveness of recommendations on audit quality at the Audit Board(BPK) of Southeast Sulawesi Province. The research focuses on an economic-financial…
financial perspective, namely how these three variables play a role in improving the efficiency of fiscal governance, public spending accountability, and the effectiveness of state financial oversight. Research data were obtained through questionnaire distribution and audit document analysis. The results show that timeliness has a significant effect on audit quality because it is able to maintain the relevance of findings and accelerate follow-up. Transparency has a significant effect on increasing public trust and auditor credibility. The effectiveness of recommendations has the strongest influence on audit quality because it determines the implementation of financial governance improvements in audited entities. This study emphasizes the importance of promoting a fast, open, and responsive audit system to improve the quality of state financial management