International Journal of Public Finance and Fiscal Policy
International Journal of Public Finance and Fiscal Policy is a peer-reviewed academic journal that focuses on the study and analysis of public finance, fiscal policies, and their implications for economic growth and sustainability. Published by the Program Pascasarjana, Institut Bisnis dan Informatika Kesatuan (IBIK) in collabration with the Be Actual Research Institute (BARI), the journal serves as a leading platform for research and scholarly discussions on public finance and fiscal policy at both national and international levels. The journal covers a broad range of topics related to public finance and fiscal policy, including tax systems, government expenditure, budget management, fiscal decentralization, debt management, fiscal governance, economic policy, and the relationship between fiscal policies and macroeconomic stability. Through rigorous double-blind peer review, the journal ensures that all submitted manuscripts meet the highest academic standards and contribute to advancing the field of public finance and fiscal policy. International Journal of Public Finance and Fiscal Policy is published biannually, with issues released in January–June and July–December. The journal features original research articles, theoretical studies, case analyses, and reviews that provide valuable insights into fiscal policy design, implementation, and reform. Its mission is to contribute to better understanding of the role of public finance in shaping economic outcomes and supporting sustainable development. The journal invites contributions from researchers, policymakers, public finance experts, and academics involved in the study and application of fiscal policies. Manuscripts must adhere to the journal’s submission guidelines, and articles that do not meet the formatting and style requirements will be returned without review. Only manuscripts that align with the journal’s academic standards will be considered for further editorial evaluation and peer review. International Journal of Public Finance and Fiscal Policy aims to advance knowledge on fiscal policy and public finance, offering a platform for research that influences both the theory and practice of public sector finance. Through its rigorous academic contributions, the journal seeks to enhance the understanding of fiscal policies’ role in promoting sustainable economic development and improving public governance.
Program Pascasarjana, Institut Bisnis dan Informatika Kesatuan (IBIK)
The Islamic Fiscal Policy Approach to Poverty Alleviation and Global Social Welfare
This study aims to comprehensively analyze the role of Islamic fiscal policy in alleviating poverty and promoting social welfare through a historical-literature approach that synthesizes research findings from the past five years. The analysis draws upon a wide range of scholarly articles and international reports, including empirical investigations of maqāṣid al-sharī’ah–based fiscal policies applied in both national and global economic settings. The findings indicate that Islamic fiscal policy operates as a value-driven framework designed to harmonize economic efficiency, equitable wealth distribution, and moral responsibility. Key fiscal instruments such as zakat, infaq, and waqf play a vital role not only as redistributive mechanisms but also as sustainable vehicles for social empowerment and inclusive development. Moreover, integrating Islamic social finance into national fiscal strategies strengthens economic resilience, broadens the social funding base, and enhances public trust in government institutions. This study concludes that Islamic fiscal policy provides a practical and ethically grounded alternative for achieving inclusive, justice-oriented, and sustainable development at the global level, aligning with the vision of the Sustainable Development Goals.
The Impact of Political Policies on Global Economic Stability: A Literature Review
This study aims to analyze the relationship between political policies and global economic stability through a literature review approach focusing on studies published over the past five years. The findings highlight that political stability plays a crucial role in maintaining macroeconomic balance, enhancing investment flows, strengthening public trust in economic institutions, and fostering inclusive growth. Conversely, political instability generates fiscal uncertainty, reduces investor confidence, slows down economic growth, and hampers sustainable development efforts. The study further reveals that transparent fiscal governance, robust public institutions, and credible political communication are the main determinants of economic resilience. In addition, the adaptation of political and fiscal policies to global transformations such as digitalization and the green energy transition has become a strategic necessity for sustaining long-term development. This research concludes that adaptive, coherent, and inclusive political policies are essential to creating durable economic stability and resilience amid the growing complexity of modern global challenges.
Tax Flexibility as an Adaptive Fiscal Policy Instrument in Responding to Global Economic Crises
This study aims to analyze the role of tax flexibility as an adaptive fiscal policy instrument in addressing increasingly complex global economic crises. The research employs a Systematic Literature Review approach, examining scholarly publications from the last five years that explore the interrelationship between fiscal policy, tax flexibility, and macroeconomic stability. The findings indicate that tax flexibility serves as a strategic automatic stabilizer, enabling governments to balance fiscal policies during both recessionary and expansionary phases. Moreover, flexible taxation plays a vital role in expanding fiscal space, strengthening government revenue capacity, promoting digital transformation in tax administration, and supporting sustainable green fiscal reforms. The study also highlights that tax flexibility should not be viewed merely as a short-term or reactive policy measure but rather as a proactive, equitable, and long-term component of modern fiscal governance. By integrating adaptability, fiscal discipline, and social justice, flexible tax policy enhances national economic resilience, maintains fiscal sustainability, and reinforces the foundation for inclusive and future-oriented public policy in an era of persistent global uncertainty.
Balancing Economic Growth and Fiscal Policy for Equitable Welfare and Sustainable National Stability
Economic growth plays a crucial role in enhancing societal welfare through job creation, income generation, and improved public service delivery. However, economic expansion does not always guarantee equitable welfare distribution, as its benefits often remain concentrated among specific social groups. This study analyzes the relationship between economic growth, social welfare, income inequality, and fiscal policy through a historical approach. Based on recent literature, stable and inclusive economic growth can strengthen national stability when supported by equitable fiscal policies oriented toward income redistribution. Fiscal policy serves not only as an instrument for macroeconomic management but also as a mechanism to ensure social justice and reduce inequality. The findings emphasize that the interaction between growth and distribution is essential in achieving sustainable national welfare. When economic progress is aligned with fiscal inclusivity and institutional transparency, it fosters long-term stability and broad-based prosperity. Therefore, this study concludes that balancing economic expansion and equitable redistribution is the key foundation for inclusive and sustainable development.
Over Fiscal Policy and Global Economic Growth: A Historical and Empirical Analysis
This study aims to analyze the relationship between fiscal policy and economic growth in a global context over the past five years. Using a historical and descriptive approach based on academic literature, this study examines how public spending, taxation, budget deficits, and fiscal reforms affect economic growth dynamics across countries. This study integrates empirical findings from various studies in Asia, Europe, and Africa to gain a comprehensive understanding of the effectiveness of fiscal instruments on macroeconomic stability. The results of the analysis show that fiscal policy plays an important role in accelerating post-pandemic recovery, encouraging productive investment, strengthening fiscal resilience, and maintaining long-term economic sustainability. Its effectiveness is highly dependent on governance, budget transparency, and the ability to adapt to global changes. In addition, the implementation of green fiscal policy and fiscal system digitalization has been proven to increase efficiency, expand the tax base, and strengthen fiscal stability. This study provides theoretical and practical contributions to understanding the role of fiscal policy as a strategic instrument for achieving inclusive, resilient, and sustainable economic growth.
Green Economy as a Strategy for Strengthening Global Economic Resilience: Fiscal and Sustainable Finance Perspectives
This study analyzes the role of the green economy in strengthening global economic resilience through sustainable fiscal and financial policies. Using a qualitative approach through a literature review of publications from the last five years, this study synthesizes various empirical and conceptual findings from international institutions and indexed scientific journals. The objective is to identify the relationship between green fiscal policy, financial innovation, and sustainable development in the context of global economic uncertainty. The results of the analysis show that the green economy is capable of simultaneously integrating the goals of economic growth, environmental protection, and social welfare. Instruments such as carbon taxes, green budgeting, and green financing play an important role in maintaining macroeconomic stability and increasing resource efficiency. In addition, inter-agency coordination, fiscal governance transparency, and institutional support are determining factors for the successful implementation of green policies. This study confirms that the green economy is not merely a solution to short-term crises, but a new development paradigm oriented towards resilience, inclusiveness, and intergenerational justice.
Advancing Sustainable Development Through Green Economy Policies and Clean Energy Transition
The green economy has become a central paradigm in achieving sustainable economic development amid the global environmental crisis. This approach emphasizes low-carbon economic growth, efficient use of resources, and a focus on human well-being. This study aims to explain the interrelation between the green economy and sustainable development through a narrative review highlighting the roles of public policy, green investment, and technological innovation. The findings indicate that the green economy serves as a strategic instrument for achieving Sustainable Development Goals by ensuring a balance between economic growth, social justice, and environmental sustainability. Through the implementation of green fiscal policies and clean energy transitions, the green economy can accelerate the transformation toward an inclusive and sustainable future. This research contributes to a better conceptual and policy understanding of how the green economy can be integrated into both national and global development frameworks to promote long-term prosperity that aligns economic performance with ecological balance and human welfare.
The Role of Taxation as a Redistributive Instrument in Reducing Economic Inequality and Promoting Inclusive Growth
Economic inequality and income disparity represent complex phenomena closely linked to taxation policy and economic growth. High levels of income inequality can hinder economic expansion by reducing social stability and weakening investment incentives, while non-inclusive economic growth further deepens income disparities. Taxation functions as a fundamental instrument for wealth redistribution and macroeconomic stabilization; however, its effectiveness depends on taxpayer compliance, fiscal transparency, and the perceived fairness of the tax system. This study employs a library research approach by analyzing various empirical studies concerning the relationship between taxation and economic inequality. The findings indicate that a progressive tax system can effectively reduce income inequality, yet poorly designed tax policies may exacerbate socio-economic disparities. Therefore, tax reforms oriented toward equity and inclusive development are essential to achieving sustainable and balanced economic growth. Strengthening fiscal institutions, promoting accountability, and ensuring justice in tax administration are pivotal to realizing taxation’s role as a driver of social welfare and long-term development
Taxation as a Fiscal Policy Instrument for Achieving Inclusive and Sustainable National Development
Taxation plays a crucial role as the primary source of state revenue and as a key fiscal policy instrument supporting national development. Through effective tax management, the government can finance various public programs, infrastructure projects, and socio-economic policies aimed at reducing inequality and maintaining economic stability. However, challenges such as low taxpayer compliance, regulatory complexity, and weak law enforcement often hinder the optimal function of the taxation system. This study aims to examine the strategic role of taxation in national development using a library research approach based on recent scholarly literature. The findings indicate that strengthening tax regulations, enhancing fiscal transparency, and improving tax literacy are essential factors in increasing the effectiveness of the tax system. Moreover, the integration of fiscal policies oriented toward equity and sustainability is a fundamental element in achieving inclusive economic prosperity. In this context, taxation is not only a fiscal mechanism for revenue generation but also a developmental instrument that promotes fairness, accountability, and long-term national resilience.
The Impact of the Taxation System on Income Inequality and Economic Stability in the Context of Modern Development
Taxation plays a strategic role in supporting a nation’s economic and social development through its four primary functions: budgetary, regulatory, stabilization, and income redistribution. As an instrument of fiscal policy, taxation serves not only as a source of government revenue but also as a mechanism to promote equitable welfare distribution. In the context of globalization and the digital economy, tax systems face significant challenges related to the digitalization of economic activities and the emergence of cross-border entities that are difficult to tax under traditional frameworks. This study aims to examine the role of taxation in fostering economic and social development while analyzing the challenges of its implementation in the digital era. Using a descriptive qualitative approach based on recent scholarly literature, the findings indicate that taxation functions as a vital instrument for driving sustainable economic growth and achieving social justice. Therefore, comprehensive digital tax policy reform is required to ensure effectiveness, transparency, and fairness within the global taxation framework, thereby strengthening fiscal capacity and promoting inclusive development in the modern economy.
The Strategic Role of Fiscal Policy in Sustaining Economic Stability and Growth in Developing Countries
Fiscal policy plays a crucial role in maintaining economic stability, controlling inflation, and promoting sustainable economic growth in developing countries. Through its primary instruments, taxation and government spending, fiscal policy enables governments to stimulate aggregate demand and enhance public welfare. Expansionary fiscal policy is often employed to accelerate growth by increasing infrastructure investment and providing subsidies, while contractionary policy is implemented to curb inflation and maintain budgetary balance. Developing countries, however, face persistent challenges such as limited financial resources, fiscal deficits, and high public debt burdens, which may constrain policy effectiveness. The success of fiscal policy largely depends on the degree of transparency, the implementation of structural reforms, and its coordination with monetary policy. Effective fiscal management can strengthen macroeconomic stability, boost investment, generate employment, and improve income distribution, thereby contributing to inclusive and long-term economic development. When properly designed and implemented, fiscal policy becomes a vital instrument for ensuring resilient and equitable growth in developing economies amid global economic uncertainties.
Assessing the Contribution of Fintech toward Building an Adaptive and Transparent Taxation System in the Digital Economy
The development of financial technology has served as a catalyst for transforming the global financial system by enhancing efficiency, transparency, and financial inclusion in the digital era. Financial technology not only revolutionizes conventional financial services but also plays a strategic role in strengthening modern taxation systems through digitalized payments, automated reporting, and the application of big data analytics. This study aims to examine the role of financial technology in improving tax compliance and its contribution to state revenue using a Systematic Literature Review approach on scholarly publications from the last five years. The findings indicate that financial technology implementation enhances the accuracy and transparency of transactions, expands the tax base, and accelerates digital tax reporting processes. However, challenges such as digital literacy, cybersecurity concerns, and regulatory disharmony remain major obstacles. This review emphasizes the importance of collaboration between tax authorities and financial technology operators to establish an adaptive, inclusive, and sustainable taxation framework in the digital economy era. The results also highlight financial technology potential to support fiscal modernization and promote equitable economic growth through technology-driven transparency.
Public Service Quality and Taxpayer Compliance: A Governance Perspective
The quality of public service plays a fundamental and strategic role in shaping a reciprocal and sustainable relationship between the government and society. This study aims to analyze in depth the correlation between public service quality and the level of taxpayer compliance using a library research approach based on publications from the last five years. Transparent, accountable, and responsive public services not only improve citizen satisfaction but also enhance institutional legitimacy, strengthen public trust, and foster a sense of fairness within the fiscal system. Conversely, poor service delivery, bureaucratic inefficiency, and lack of transparency tend to diminish public confidence and reduce the willingness to comply with tax obligations. Findings from various empirical studies demonstrate that high-quality service significantly influences taxpayer motivation, fiscal literacy, voluntary compliance, and perceptions of distributive and procedural justice. This study highlights the importance of continuous public service reform founded on the principles of good governance, efficiency, and citizen-oriented administration. Strengthening these elements is essential to creating a participatory, transparent, and trustworthy governance framework that promotes sustainable tax compliance and supports inclusive national development.
The Transition from Traditional Budgeting to Performance-Based Budgeting in Advancing Public Financial Reform
The transition from traditional budgeting to Performance-Based Budgeting marks a pivotal transformation in the evolution of public financial reform. As a modern fiscal management system, it connects budget allocations directly to measurable performance outcomes, thereby promoting greater transparency, fiscal efficiency, and accountability within public sector governance. Using a historical approach, this study explores the conceptual evolution, implementation challenges, and practical implications within the broader framework of public financial reform. The analysis reveals that this paradigm shift not only improves the efficiency of resource utilization but also fosters a culture of performance orientation and evidence-based decision-making across government institutions. Nevertheless, the study identifies several persistent constraints, particularly limited human resource capacity, inadequate performance measurement systems, and the inconsistent application of performance indicators among agencies. Furthermore, the findings underscore that the effectiveness depends largely on the successful integration of outcome-based evaluation mechanisms with strategic planning and fiscal policy frameworks. By providing a historical and analytical perspective, this study contributes to the growing literature on effective public financial governance and offers valuable policy insights for enhancing fiscal accountability, institutional transparency, and sustainability.
Adaptive Fiscal Policy and Equitable Taxation as Instruments for Inclusive and Sustainable Economic Recovery
Fiscal policy plays a crucial role in maintaining economic resilience and promoting recovery through three main mechanisms: social support, fiscal incentives, and structural reform. Within the context of fiscal constraints, tax efficiency and equity serve as the foundation for sustainable development. Taxes, in addition to being the primary source of government revenue, function as an instrument of redistribution to reduce income inequality. Redistributive fiscal policy, implemented through a progressive tax system and targeted social spending, helps balance wealth distribution and enhance the welfare of low-income groups. The concept of optimal taxation emphasizes the equilibrium between economic efficiency and social equity to achieve maximum social welfare. This study examines the role of fiscal policy and taxation in economic recovery and inequality reduction through a narrative approach based on recent literature. The analysis reveals that adaptive fiscal policy and an equitable taxation system contribute significantly to inclusive and sustainable economic growth, reinforcing the importance of fiscal governance in achieving long-term stability.
Reinforcing Public Financial Governance Through Accountability and Transparency
Accountability and transparency are two fundamental principles in the governance of public financial management. Governments bear the responsibility to manage public resources efficiently, openly, and responsibly. Public financial transparency enables citizens to access information related to budget management and financial performance outcomes, while accountability ensures that every use of public funds is accompanied by clear oversight mechanisms. This literature study aims to examine the implementation of these principles within the context of government financial reporting, with a particular focus on the effectiveness of applying accrual-based Government Accounting Standards. Through a comprehensive review of journal articles and research publications from the last five years, this study finds that the implementation of accountability and transparency plays a crucial role in strengthening public trust, improving fiscal efficiency, and preventing budget misuse. Nevertheless, challenges remain in understanding accounting standards, integrating information systems, and ensuring policy consistency across government entities. Strengthening institutional capacity and digital reporting systems is therefore essential for sustainable public financial governance.
The Role of Fiscal Policy in Maintaining Economic Stability and Post-Pandemic Recovery
This study aims to analyze the effectiveness of fiscal policy in maintaining economic stability and supporting post-pandemic recovery during the last five years. Using a narrative study approach, this research synthesizes a range of empirical and conceptual literature that highlights the central role of fiscal policy as a key instrument for global economic recovery. The study also evaluates the interaction between fiscal and monetary policies, as well as the importance of sound fiscal governance in ensuring macroeconomic stability. The findings reveal that fiscal policy functions not only as a short-term stabilization mechanism to mitigate economic contraction but also as a long-term structural reform tool that enhances fiscal resilience, stimulates inclusive and sustainable growth, and strengthens national economic capacity. Moreover, the integration of green fiscal policy and transparency in public spending has proven essential in achieving fiscal sustainability while facilitating the transition toward low-carbon economic development. This study concludes that future fiscal policy design must be adaptive, efficient, and balanced to support economic growth, social equity, environmental protection, and long-term financial stability.
The Effectiveness of Public Sector Government Expenditure on Economic Growth
This study aims to analyze the effectiveness of public sector government expenditure on economic growth in the global context over the past five years. Using a literature review approach, the study examines theoretical perspectives and empirical findings related to public spending across key sectors, including education, health, infrastructure, agriculture, and transportation. The results indicate that government expenditure exerts a positive impact on economic growth when it is efficiently allocated, strategically planned, and supported by transparent and accountable fiscal governance. Expenditures on education and health have been shown to strengthen human capital and enhance labor productivity, while investments in infrastructure improve economic connectivity, reduce distribution costs, and stimulate industrial activity. Conversely, inefficient or poorly targeted spending can create fiscal distortions, increase budget deficits, and weaken the long-term effectiveness of economic policies. Therefore, the success of fiscal policy depends on the synergy between budget efficiency, public accountability, and sustainable financing to promote inclusive, stable, and long-term economic growth.
Transition Toward Green Economic Growth: Conceptual and Institutional Analysis in Sustainable Development
This study analyzes the dynamics of green economic growth as a new development paradigm that aims to balance economic progress with environmental sustainability. Through a descriptive qualitative approach based on literature review, this study examines various theories, policies, and practices of green economy implementation in a global context over the past five years. The study reviewed scientific literature, international agency reports, and policy documents relevant to the transition to a low-carbon economy. The results of the analysis show that the implementation of a green economy requires cross-sectoral policy integration, strong institutional support, and active community participation in promoting green innovation. Factors such as the development of environmentally friendly technologies, green investment, and transparent environmental governance play an important role in accelerating structural transformation towards sustainable development. This study concludes that the success of green economic growth depends not only on economic performance, but also on social, political, and institutional capacity to manage change towards an inclusive development system that is resilient to environmental challenges.
The Role of Accountability and Transparency on Public Trust in Modern Governance
This study aims to analyze the role of accountability and transparency in shaping public trust in the context of modern governance. Using a narrative study approach, this study examines various empirical and conceptual findings from Google Scholar-indexed literature over the past five years. The results of the study show that accountability and transparency are two mutually reinforcing pillars of governance that have a significant influence on the legitimacy, credibility, and effectiveness of public institutions. Transparency has been shown to have a stronger direct influence on perceptions of government honesty and integrity, while accountability emphasizes the moral responsibility and performance of institutions in meeting public expectations. Public trust is formed when these two values are implemented consistently, participatively, and based on public ethics, not merely as administrative formalities. The implications of this study emphasize the importance of public governance reform that integrates information disclosure, citizen participation, and accountability values as a strategy for building social legitimacy and maintaining the sustainability of public trust in government institutions.
Reforming Public Financial Governance Through Accountability and Transparency Principles
Public financial governance serves as a crucial foundation for establishing a transparent, accountable, and efficient system of government. Sound financial management plays a vital role in enhancing public trust, strengthening institutional integrity, and promoting the efficient use of budgetary resources. The principles of accountability and transparency act as key instruments in preventing corruption and the misuse of public funds. Previous studies indicate that the implementation of a performance-based budgeting system can improve the effectiveness of fiscal policies and increase the efficiency of public sector organizations. Furthermore, the success of public financial governance largely depends on the capacity of human resources, effective reporting mechanisms, and strong internal control systems. This study highlights the significance of establishing an integrity-based public financial governance framework through the consistent application of transparency, efficiency, and professionalism. Such an approach is essential for reinforcing accountability and fostering greater public confidence in government institutions. Strengthening these governance principles is fundamental not only to ensuring fiscal discipline but also to achieving sustainable and trustworthy public administration.
Effective Tax Systems Support Inclusive and Sustainable Growth
Taxation holds a fundamental position in supporting national development and promoting social welfare. As the primary source of state revenue, taxes play a crucial role in financing infrastructure, education, healthcare, and various forms of public services that contribute directly to improving the quality of life. This study aims to examine the interrelationship between tax revenue, the effectiveness of fiscal policy, and their broader impact on economic equality and sustainable growth. By employing a literature review approach covering the last five years, the findings indicate that effective and transparent tax administration significantly enhances development performance while reducing social and economic disparities. Moreover, public trust in the government’s fiscal management has been identified as a decisive factor in determining tax compliance and the growth of national revenue. The implementation of adaptive, transparent, and accountable fiscal policies strengthens economic competitiveness, encourages productive investment, and expands employment opportunities. Therefore, optimizing the tax system constitutes a strategic foundation for maintaining macroeconomic stability, ensuring equitable distribution of income, and achieving long-term sustainable development objectives that align with the nation’s welfare agenda.
The Role of Public Financial Management in Promoting Equitable Economic Growth and Reducing Poverty
Economic growth is often considered the primary solution to poverty; however, its effectiveness in reducing income inequality heavily depends on supporting equitable policies. This study aims to analyze the relationship between economic growth, poverty, income inequality, and public financial management in the context of inclusive economic development. Using a narrative review approach, the research synthesizes various empirical findings from recent literature highlighting the importance of public financial governance, education, health, and infrastructure in mitigating socio-economic disparities. The findings indicate that economic growth without fair distribution may exacerbate inequality, whereas effective fiscal management can reinforce the equitable distribution of development outcomes. Consequently, the synergy between fiscal policy, human capital investment, and sustainable development emerges as a key determinant of equitable growth. This study underscores that promoting inclusive policies and strengthening public financial governance are crucial to ensure that economic growth translates into broad-based social and economic benefits. The insights serve as a reference for policymakers seeking to balance growth with equity and social justice in developing economies.
The Strategic Role of Fiscal Policy in Addressing Economic Recession and Achieving Sustainable Recovery
This study aims to comprehensively examine the role of fiscal policy in addressing economic recession and supporting sustainable economic recovery using a Systematic Literature Review approach. This study collects and analyzes various indexed scientific publications in the last five years that discuss the effectiveness of fiscal policy on macroeconomic stability, governance, and sustainable development. The results show that fiscal policy plays an important role in strengthening economic stability, increasing people's purchasing power, and expanding employment opportunities through targeted economic stimulus. The principles of good governance and fiscal decentralization have been proven to increase policy effectiveness through transparency, accountability, and public participation in budget management. In addition, the integration of environmental aspects into green fiscal policy strengthens the direction of environmentally-friendly sustainable development. This study confirms that the success of fiscal policy is highly dependent on good governance and strong synergy between fiscal and monetary policies to achieve inclusive, resilient, and sustainable economic growth.
The Synergy of Organizational Culture and Leadership in Supporting Digital Transformation
This study aims to analyze the relationship between organizational culture, leadership, and the success of digital transformation based on the scientific literature published in the last five years. Using a descriptive qualitative approach, this study examined several articles indexed by Google Scholar to identify conceptual patterns, trends in findings, and research gaps related to organizational change in the digital era. The results of the analysis show that digital transformation not only focuses on the application of technology, but also includes the process of adapting values, behaviors, and organizational structures. An organizational culture that is open to innovation, collaboration, and continuous learning is a key factor in the success of digitalization. Meanwhile, transformational leadership plays an important role in building a shared vision, creating a collaborative environment, and strengthening commitment to change. The synergy between organizational culture and leadership forms a strategic foundation that strengthens organizational resilience, efficiency, and competitiveness in the midst of digital disruption. This research emphasizes the urgency of a holistic approach that integrates technological aspects, cultural values, and leadership styles in designing adaptive and sustainable digital transformation policies.
Good Financial Governance as the Foundation for Accountable and Efficient Public Administration
Good Financial Governance has emerged as a crucial paradigm for enhancing the effectiveness of public financial management, particularly within the framework of fiscal decentralization. The primary of objective of implementing Good Financial Governance is to foster transparency, accountability, and efficiency in the utilization of public resources, thereby supporting improved public service performance. This study aims to examine the interrelationship among Good Financial Governance, transparency, accountability, and public service performance through a descriptive qualitative literature-based on approach. The findings indicate that fiscal transparency exerts a positive influence on the efficiency of government spending. Effective implementation of Good Financial Governance requires maintaining a balance between the principle of “money follows function” and the administrative capacity of public officials. Conceptually, the enhancement of accountability and transparency contributes to the development of a more responsive public service performance that prioritizes societal welfare. Therefore, strengthening Good Financial Governance principles constitutes a fundamental prerequisite for establishing a clean, transparent, and effective government system
Global Political-Economic Transformation in the Era of International Crisis: A Literature Review
The COVID-19 pandemic has fundamentally changed the direction of global economic and political development in the last decade. The impact of this crisis not only shakes the public health system but also causes structural disruptions to the world economy, international supply chains, and socio-political stability between countries. This study aims to analyze the relationship between global health crises, economic resilience, and international political dynamics through a literature review approach to various scientific literature published in the last five years. The results of the analysis show that the pandemic not only caused economic contraction and increased social inequality but also accelerated the process of deglobalization, expanded the dependence on digital technology, and strengthened the role of the state in the economy. In addition, this crisis shows the weakness of international governance and the limited effectiveness of multilateral institutions in responding to cross-border threats in a rapid and coordinated manner. The findings of the study confirm that future global resilience must be built on inclusive international cooperation, sustainable economic policies, and global governance that is adaptive to systemic change and uncertainty.
Fiscal Policy and Institutional Quality Integration on Public Debt Sustainability: A Conceptual Analysis
This study aims to analyze the relationship between fiscal policy, institutional quality, and public debt sustainability using a literature review approach to the scientific literature published in the last five years. This study examines various empirical studies that show that expansionary fiscal policies are indeed able to drive economic growth in the short term, but have the potential to increase fiscal risks if not balanced with strong and transparent institutional governance. Institutional quality has proven to be a key factor in determining the effectiveness of fiscal policy through the mechanisms of budget transparency, public accountability, and bureaucratic efficiency. Institutional reforms that focus on improving governance, law enforcement, and corruption control can strengthen fiscal discipline, reduce moral hazards, and support the sustainability of public debt in the long term. Thus, this study confirms that the balance between fiscal discipline and institutional quality is a fundamental element in maintaining macroeconomic stability. The integration of fiscal policy and institutional reform is an important foundation for the achievement of sustainable and equitable development.
Collaborative Dynamics between Government and Society in the Three-Sector Economy toward Equitable and Sustainable Development
The three-sector economy consisting of households, firms, and the government constitutes a vital foundation for sustaining national economic stability and promoting long-term growth. The synergy between the government as a regulator and society as an active economic participant plays a central role in achieving balanced and sustainable development. Through well-coordinated fiscal and monetary policies, the government seeks to maintain macroeconomic equilibrium, while society contributes dynamically as consumers, producers, and social controllers in the overall economic process. This literature review explores the interaction among the three sectors and their implications for sustainable economic progress. The analysis reveals that adaptive collaboration between governmental policies and civic participation significantly enhances inclusive and efficient economic growth. Furthermore, coherent coordination between fiscal and monetary strategies reinforces public trust, strengthens institutional credibility, and fosters socioeconomic resilience. Hence, maintaining an equitable balance between governmental functions and community engagement emerges as an essential condition for achieving sustainable and equitable economic welfare.
The Synergy of Fiscal Decentralization and Public Accountability in Controlling Corruption
This study aims to analyze the linkages between fiscal decentralization, public accountability, and the level of corruption in the context of modern governance. Using the Systematic Literature Review approach to scientific publications over the past five years, this study examines various Google Scholar-indexed articles that discuss the role of fiscal autonomy and accountability in controlling corruption. The results of the synthesis show that fiscal decentralization has the potential to increase the efficiency, effectiveness, and responsiveness of public policies through the delegation of authority to the local level. However, the impact on corruption is highly dependent on institutional quality, bureaucratic capacity, and the existence of transparent oversight mechanisms. When public accountability is strengthened through information transparency, performance audits, and public participation, the level of corruption tends to decrease significantly. On the contrary, fiscal autonomy without adequate oversight actually increases the chances of abuse of power and budget manipulation. This study emphasizes that the synergy between fiscal decentralization and public accountability is the main prerequisite for the realization of clean, transparent, and sustainable governance.