Abstract:Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization…
actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.
Abstract:Penelitian ini dilakukan untuk mengetahui bagaimana penerapan Electronic Government Melalui SRIKANDI di Dinas Kearsipan dan Perpustakaan Provinsi Gorontalo. Menggunakan teori e-government yang terdiri dari tiga indikator…
menurut Indrajit dalam (Andi et al., 2025), yaitu Support (Dukungan), Capacity (Kapasitas), dan Value (Nilai/Manfaat). Metode yang digunakan adalah kualitatif deskriptif dengan pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi terhadap tujuh informan. Hasil penelitian menunjukkan bahwa dari indikator Support, dukungan pimpinan dan regulasi sudah tersedia namun masih terdapat keterbatasan sarana pendukung seperti alat pemindai (scanner), perangkat komputer yang jarang mendapat pembaruan dan kualitas jaringan internet yang belum stabil. Dari indikator Capacity, sebagian besar pegawai telah mampu mengoperasikan aplikasi namun masih terdapat kesenjangan kemampuan antarpegawai serta keterbatasan infrastruktur teknologi. Dari indikator Value, aplikasi SRIKANDI telah memberikan manfaat nyata berupa efisiensi waktu, penghematan biaya operasional, pengurangan penggunaan kertas, serta pengelolaan arsip yang lebih tertib dan terintegrasi. Kesimpulannya, penerapan SRIKANDI telah berjalan cukup baik namun belum sepenuhnya optimal dan memerlukan penguatan terpadu pada ketiga indikator secara berkesinambungan.
Abstract:Usaha Mikro Kecil Menengah (UMKM) keripik gadung di Desa Arjasa menghadapi tantangan serius dalam memanfaatkan teknologi digital untuk pemasaran produk. Penelitian ini bertujuan untuk mendeskripsikan secara mendalam strategi…
tegi pemasaran digital melalui WhatsApp Business yang diterapkan oleh pelaku UMKM keripik gadung serta mengidentifikasi secara komprehensif faktor-faktor pendukung dan penghambat penerapannya. Pendekatan kualitatif dengan jenis studi kasus instrumental digunakan dalam penelitian ini. Pengumpulan data dilakukan melalui wawancara mendalam terhadap 12 informan, observasi partisipatif, dan dokumentasi terhadap lima UMKM keripik gadung di Desa Arjasa selama periode Maret hingga Mei 2026. Analisis data menggunakan model interaktif Miles, Huberman, dan Saldana yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa strategi pemasaran digital yang diterapkan masih bersifat dasar dan belum terstruktur secara sistematis, dengan pemanfaatan fitur WhatsApp Business yang belum optimal. Hanya dua dari lima UMKM yang menggunakan WhatsApp Business, itupun dengan pemanfaatan fitur yang terbatas pada katalog produk. Faktor pendukung utama adalah kemudahan penggunaan aplikasi, biaya yang terjangkau, dan dukungan keluarga serta komunitas. Adapun faktor penghambat meliputi keterbatasan literasi digital, kekhawatiran akan penipuan, kendala infrastruktur internet, dan rendahnya tingkat pendidikan formal. Penelitian ini menyimpulkan bahwa diperlukan pendampingan dan pelatihan berkelanjutan yang disesuaikan dengan kapasitas dan karakteristik pelaku UMKM untuk mengoptimalkan penggunaan WhatsApp Business dalam meningkatkan daya saing UMKM keripik gadung.
Gadung chips Micro, Small, and Medium Enterprises (MSMEs) in Arjasa Village face serious challenges in utilizing digital technology for product marketing. This study aims to describe in depth the digital marketing strategies through WhatsApp Business implemented by gadung chips MSMEs and to comprehensively identify the supporting and inhibiting factors of its implementation. A qualitative approach with an instrumental case study type was used in this research. Data collection was conducted through in-depth interviews with 12 informants, participant observation, and documentation of five gadung chips MSMEs in Arjasa Village during the period March to May 2026. Data analysis used the interactive model of Miles, Huberman, and Saldana which includes data reduction, data presentation, and conclusion drawing. The results showed that the digital marketing strategies implemented were still basic and not systematically structured, with the utilization of WhatsApp Business features not yet optimal. Only two out of five MSMEs used WhatsApp Business, even then with limited utilization of features to product catalogs. The main supporting factors are the ease of use of the application, affordable costs, and support from family and community. Meanwhile, inhibiting factors include limited digital literacy, concerns about fraud, internet infrastructure constraints, and low levels of formal education. This study concludes that continuous assistance and training tailored to the capacity and characteristics of MSME actors are needed to optimize the use of WhatsApp Business in increasing the competitiveness of gadung chips MSMEs.
Abstract:This study aims to map innovative solutions based on multi-stakeholder collaboration to optimize the implementation of the Child-Friendly Schools (CFS) Policy in Labuhanbatu Regency, which in practice still faces various…
obstacles. Through a descriptive qualitative approach with data collection techniques such as literature review, in-depth interviews, observations, and Focus Group Discussions (FGDs) in three elementary schools, this study identifies the root causes of the problems. The main findings reveal that the obstacles to the implementation of the CFS are multidimensional, including a substantial lack of understanding of the CFS among educators and parents, limited financial and human resources, resistance to changes in school culture, and weak coordination and active participation from all stakeholders, including children. The value and contribution of this study lies in the proposition of a systemic solution that fills the gap in existing literacy, which goes beyond problem identification. This study recommends a series of integrated innovative solutions, such as the use of digital platforms for outreach and complaints, continuous capacity building of educators, strengthening child participation through official forums, and most importantly, the establishment of a multi-stakeholder collaboration forum and the integration of the CFS policy into regional planning and budgeting (RPJMD/APBD). Key recommendations emphasize the establishment of a multi-stakeholder collaboration forum involving schools, local governments, communities, and the business world, as well as the establishment of an independent monitoring team to ensure accountability.
Abstract:Waste management has become one of the most persistent environmental challenges confronting rapidly growing urban areas in Indonesia. While previous studies have primarily explained waste management through technical infrastructure,…
rastructure, environmental awareness, or public policy, relatively little attention has been given to the interaction between environmental ethics and everyday social practices in shaping environmental behaviour. This study aims to examine how environmental ethics are translated into community waste management practices in Kendari City from the perspective of environmental sociology. A qualitative case study approach was employed using field observations, semi-structured interviews with 30 informants representing community members, religious leaders, community leaders, sanitation workers, and officials from the Kendari City Environmental Agency, as well as document analysis. The data were analysed using thematic analysis and interpreted through the analytical perspectives of Environmental Sociology, Social Practice Theory, Public Sphere Theory, and Political Ecology. The findings reveal that environmental ethics constitute an important normative foundation for environmental responsibility; however, their implementation in everyday waste management practices is mediated by socially embedded habitus, community values, institutional capacity, public discourse, and local governance. Waste management behaviour is therefore shaped not only by individual awareness but also by continuous interactions among social norms, institutional arrangements, and collective practices. The study concludes that sustainable urban waste management requires integrated approaches combining environmental ethics, community participation, participatory governance, and institutional collaboration. By integrating environmental ethics with environmental sociology, this study contributes to a broader understanding of the social dimensions of urban waste management and offers practical insights for strengthening community-based environmental governance in Indonesia.
Abstract:Public service innovation in the development of micro, small, and medium enterprises (MSMEs) in Indonesia has been historically dominated by the managerial logic of New Public Management, which positions efficiency and quantitative…
uantitative targets as the measure of success. This approach fails to build long-term relational capacity among entrepreneurs, government, and the broader supporting ecosystem. This article analyses HETERO SPACE (House of Entrepreneurs, Technology-driven Ecosystem, Resource Optimization, Supportive Programs, Accessible Network, Collaborative Environment), a public service innovation developed by the Cooperatives and SME Office of Central Java Province, which received outstanding recognition in the 2025 Public Service Innovation Competition. The analysis applies a New Public Governance framework with emphasis on two sub-theoretical dimensions, namely co-production and collaborative networking. The research approach is a qualitative case study drawing on secondary data from the official Public Service Innovation System, implementation reports of the Central Java Cooperatives and SME Office, and relevant academic literature. The central argument is that HETERO SPACE is not merely an expanded MSME assistance programmed but a transition in the role of government from a sole service provider to an ecosystem orchestrator that mobilizes resources across actors. Findings indicate that HETERO SPACE success rests on three interrelated conditions, namely a platform design that facilitates inter-actor encounters, trust built through repeated interaction, and institutional commitment from the provincial government to share authority with non-state partners. The article contributes to Indonesian public administration literature by shifting the analytical arena of co-production from the social and health sectors to economic governance, and by demonstrating that New Public Governance principles can be operationalized concretely at the subnational level.
Abstract:This study examines the effects of health, education, economic, and infrastructure expenditures, economic growth, investment, and the Labor Force Participation Rate (LFPR) on the Human Development Index (HDI) in Indonesia.…
a. It also compares the determinants of HDI between Western and Eastern Indonesia. Using a quantitative approach, the study applies panel data regression with the Common Effect Model and Ordinary Least Squares method. Secondary data from 2012–2021 were obtained from Statistics Indonesia, the Ministry of Finance, and other official institutions. The results show that all independent variables simultaneously have a significant effect on HDI. Partially, education expenditure, infrastructure expenditure, and investment have positive and significant effects, while health expenditure, economic expenditure, economic growth, and LFPR are statistically insignificant. Regional analysis reveals different determinants of HDI. In Western Indonesia, education expenditure, infrastructure expenditure, economic growth, and LFPR significantly affect HDI. In Eastern Indonesia, infrastructure expenditure, investment, and LFPR are significant determinants. These findings demonstrate that regional disparities in human development are associated with differences in economic capacity, infrastructure quality, investment distribution, connectivity, and development governance. Therefore, place-based development policies are required to improve the effectiveness and equity of human development, particularly in Eastern Indonesia.
Abstract:This study aims to examine the role of competition law in regulating corporate conduct, protecting consumers, and enhancing economic efficiency in contemporary market economies. Amid increasing market concentration, digital…
tal platform dominance, and the emergence of data-driven business models, competition law has become an essential regulatory instrument for ensuring fair competition, safeguarding consumer interests, and promoting sustainable economic development. This study employs a Systematic Literature Review (SLR) based on the PRISMA 2020 framework. Relevant literature was systematically collected from six major academic databases, namely Scopus, Web of Science, ScienceDirect, SpringerLink, Emerald Insight, and Taylor & Francis Online. The review process included identification, screening, eligibility assessment, and inclusion stages. A total of 78 peer-reviewed articles published between 2015 and 2025 were selected and analyzed using thematic synthesis techniques. The findings reveal that competition law performs four interconnected functions. First, it serves as a regulatory mechanism that shapes corporate behavior and prevents anticompetitive practices, including monopolization, cartel agreements, price-fixing, and abuse of dominant positions. Second, competition law enhances consumer welfare by promoting competitive prices, product quality, innovation, and consumer choice. Third, effective competition policy contributes to allocative, productive, and dynamic efficiency, thereby supporting long-term economic growth. Fourth, digital markets introduce new challenges associated with data concentration, platform dominance, network effects, and algorithmic pricing, requiring adaptive regulatory frameworks and strengthened institutional capacity.This study contributes to the literature by integrating Economic Efficiency Theory, Consumer Welfare Theory, Competition Policy Theory, and Regulatory Governance Theory into a comprehensive analytical framework that explains the relationship between competition law, corporate conduct regulation, consumer protection, and economic efficiency.The findings provide policy recommendations for competition authorities and governments, particularly in developing economies, regarding digital competition governance, institutional strengthening, cross-border enforcement cooperation, and data-driven market regulation.Unlike previous studies that focus on isolated dimensions of competition law, this research offers a holistic synthesis of legal, economic, consumer welfare, and governance perspectives. It further highlights how competition law can address emerging challenges in the digital economy while simultaneously promoting consumer protection and economic efficiency.
Abstract:This study examines the role of accounting standards and financial transparency in strengthening public accountability in Indonesia. Using a descriptive-comparative literature review, this study analyzes six selected journal…
rnal articles published by Indonesian universities that discuss the implementation of accounting standards, financial reporting quality, accessibility of financial information, accounting information systems, and fraud prevention. The findings reveal that the implementation of accounting standards, including SAK ETAP and PSAK 112, contributes to improving the consistency and reliability of financial reporting. However, differences in reporting capacity, limited accessibility of financial statements, and weaknesses in information systems remain key challenges to achieving transparent and accountable financial governance. The study also highlights the relevance of fraud detection perspectives, particularly the fraud triangle theory, in supporting accountability through early identification of financial reporting risks. These findings indicate that public accountability in Indonesia requires not only compliance with accounting standards, but also stronger financial transparency, accessible reporting, reliable accounting information systems, and improved institutional capacity. The study contributes by positioning accounting standards and financial transparency as an integrated framework for enhancing public accountability in both public and private sector contexts in Indonesia.
Abstract:This study explored how cost structure, land productivity, and price efficiency shape the income of micro scale shallot farmers in Brebes Regency based on farmers' reported financial experiences and informants' financial…
narratives. Using an exploratory qualitative approach, data were collected from five shallot farmers, one agricultural extension officer, and one farmer group leader through semi-structured interviews, non-participant observation, and documentation. The data were analyzed through thematic analysis supported by source and technique triangulation. The findings show that reported income is highly vulnerable to variable production costs, particularly labor, seed, and pesticides. Land productivity is closely related to land ownership status and farming scale, while price efficiency is constrained by farmers' weak bargaining position and dependence on intermediaries. Farmers apply adaptive strategies such as delaying sales, drying harvested shallots, and converting part of the harvest into seed stock. However, these strategies are limited by liquidity needs, storage capacity, product quality, and market uncertainty. The study concludes that improving farmers' income stability requires integrated cost control, asset productivity, price information access, post-harvest support, and stronger farmer institutions.