Pamong Praja is a scientific journal dedicated to advancing knowledge in the field of government science, public administration, and policy dynamics that support good governance and democracy. Published by Be Actual Research and Institute (BARI), this journal serves as a platform for academics, researchers, government practitioners, and policymakers to publish high-quality research, theoretical studies, and case analyses related to contemporary issues in governance. The primary aim of the journal is to contribute to the development of effective, participatory, transparent, and service-oriented governance practices. The scope of the journal covers, but is not limited to: public administration, local government management, public policy, political governance, bureaucracy, public services, governance innovation, as well as central–local government relations. Pamong Praja applies a double-blind peer review system to ensure the quality and originality of every submitted manuscript. Only articles that meet the highest academic standards and provide meaningful contributions to the field of government studies will be published. The journal is published twice a year, in June and December, providing a channel for disseminating recent and relevant research. Pamong Praja is intended for researchers, academics, government practitioners, and policymakers concerned with governance and public policy issues. We invite authors to submit original manuscripts that align with the journal’s focus and scope. All submissions must comply with the journal’s author guidelines. Manuscripts that do not meet the technical requirements will be returned without review. With a spirit of collaboration, Pamong Praja strives to build an active, critical, and solution-oriented scientific community to enrich the body of knowledge in government science, both in Indonesia and at the global level.
From Fragmentation to Coherence: The Role of Integrated Governance in Indonesian Public Administration
Public governance effectiveness increasingly depends on the integration and coherence of policies across institutions and sectors. This study analyzes the effectiveness of policy integration in ensuring coherent governance and examines the urgency of strengthening integrated governance in Indonesia. Using a normative juridical method combined with systematic and sociological approaches, the study evaluates the relationship between regulatory frameworks and their practical implementation. The findings indicate that despite the presence of comprehensive policies and institutional arrangements, governance remains fragmented due to weak inter-agency coordination and siloed administrative structures. This fragmentation leads to inconsistent policy outcomes and reduced efficiency in public service delivery. Furthermore, the study highlights that integrated governance approaches, including whole-of-government strategies, are essential for addressing these challenges. Strengthening coordination mechanisms, aligning policy objectives, and fostering inter-institutional collaboration are therefore critical for improving governance performance. The study contributes to advancing governance reform by emphasizing the importance of policy coherence and integration.
Bridging the Gap Between Regulation and Implementation: The Role of Regulatory Capacity in Indonesian Public Governance
The effectiveness of public governance is not solely determined by the existence of regulatory frameworks but by the capacity of institutions to implement policies effectively. This study analyzes the effectiveness of regulatory capacity in ensuring policy implementation and examines the urgency of strengthening such capacity in Indonesia’s public governance system. Using a normative juridical method combined with systematic and sociological approaches, the study evaluates the relationship between regulatory frameworks and their practical implementation. The findings reveal that although regulatory structures are well-established, policy implementation remains inconsistent due to limited institutional capacity, weak coordination, and administrative constraints. These conditions contribute to persistent implementation failures and reduced governance effectiveness. Furthermore, the study highlights that strengthening regulatory capacity is essential to address these challenges and improve policy outcomes. Enhancing institutional capability, coordination, and resource allocation is therefore critical for achieving effective governance. The study contributes to advancing governance reform by emphasizing the importance of aligning regulatory frameworks with institutional capacity.
Public Service Innovation and Adaptive Governance: A Comparative Perspective and Its Implications for Indonesia
Public service innovation has become a key strategy in improving governance performance in Indonesia; however, its effectiveness remains uneven and limited in producing sustainable outcomes. This study analyzes the effectiveness of public service innovation policies and examines the urgency of adopting adaptive governance approaches based on international best practices. Using a normative juridical method with systematic and sociological approaches, the study evaluates the alignment between regulatory frameworks and their implementation, supported by comparative analysis. The findings indicate that although innovation is widely implemented, it is often fragmented, project-based, and insufficiently integrated into governance systems. As a result, innovation has not consistently generated systemic improvements in public service delivery. Comparative analysis shows that successful international practices emphasize adaptive governance characterized by flexibility, learning, and institutional integration. Therefore, strengthening adaptive governance is essential to enhance the sustainability and effectiveness of innovation. The study contributes to advancing governance reform through more adaptive and integrated public administration practices.
Public Service Accountability and Bureaucratic Reform
Public service accountability is a fundamental component of governance reform in Indonesia, particularly in the context of ongoing bureaucratic transformation. This study examines the effectiveness of accountability mechanisms in public service delivery and analyzes the urgency of strengthening accountability to support governance improvement. Using a normative juridical method with systematic and sociological approaches, the study evaluates the alignment between regulatory frameworks and their implementation in practice. The findings reveal that although accountability mechanisms are formally well-established, their effectiveness remains limited due to weak enforcement, fragmented oversight, and inconsistencies in institutional performance. In addition, persistent issues such as maladministration and abuse of power highlight structural weaknesses in accountability systems. These conditions underscore the urgent need to strengthen accountability through improved enforcement mechanisms, institutional capacity, and policy integration. The study contributes to the development of more transparent, accountable, and service-oriented governance practices in Indonesia.
Governance of Digital Public Services and Personal Data Protection in Indonesia
The rapid expansion of digital public services in Indonesia has increased the importance of personal data protection in public sector governance. This study aims to analyze the effectiveness of personal data protection regulation and examine the urgency of strengthening such regulation in the context of digital transformation. Using a normative juridical method with systematic and sociological approaches, this research evaluates relevant legal frameworks and their implementation in public service systems. The findings indicate that although Undang-Undang Nomor 27 Tahun 2022 tentang Perlindungan Data Pribadi provides a comprehensive legal foundation, its effectiveness remains limited due to weak enforcement, fragmented policy integration, and insufficient institutional capacity. Furthermore, the rapid growth of data-driven governance has increased risks related to data misuse and privacy violations, highlighting the urgency of regulatory strengthening. This study concludes that improving enforcement mechanisms, institutional readiness, and policy integration is essential to ensure accountable and trustworthy digital public service governance.
Regulatory Effectiveness in Achieving Good Governance in Government
This study aims to analyze the effectiveness of regulations in supporting the implementation of good governance principles in government administration and to examine the urgency of regulatory evaluation in the context of modern development. The method used is a normative legal approach, employing both legislative and conceptual perspectives, which focuses on the analysis of legal norms governing government administration. The results of the study indicate that, normatively, regulations have provided a comprehensive legal framework to support transparency, accountability, participation, and the effectiveness of government. However, their implementation still faces various challenges, such as limited human resource capacity, low public participation, and the suboptimal utilization of information technology. Furthermore, there is a gap between legal norms and implementation practices, indicating that the effectiveness of regulations has not yet been fully achieved. In this context, a review of regulations is essential to ensure their relevance and adaptability to the dynamics of social and technological change. Therefore, a comprehensive approach is needed through institutional capacity building, increased public participation, and the integration of technology into governance to achieve effective and sustainable good governance.
Effectiveness of SPBE Regulation in Digital Public Service Transformation
This study aims to analyze the effectiveness and urgency of regulations within the electronic-based government system (SPBE) in improving the quality of public services. Digital transformation in government requires a legal framework that is not only comprehensive but also adaptable to technological advancements. This study employs a comparative method with a normative approach to compare various regulations related to public services and the utilization of information technology. The research findings indicate that, from a normative perspective, regulations such as the Public Service Law, the Electronic Information and Transactions Law, and the Presidential Regulation on SPBE have provided an adequate foundation for supporting the digitization of public services. However, their implementation still faces various challenges, such as infrastructure limitations, low digital literacy, and a lack of system integration. Furthermore, the rapid pace of technological development demands continuous evaluation and updating of regulations to ensure they remain relevant. Therefore, an assessment of the effectiveness and urgency of these regulations is crucial to ensure that the government’s digital transformation can proceed optimally, sustainably, and effectively meet the needs of the broader public.
Effectiveness and Urgency of Regulation in Good Governance-Based Public Policy
This study aims to analyze the effectiveness and urgency of regulations in supporting the implementation of public policy from a good governance perspective. The method used is a normative legal approach, employing both legislative and conceptual frameworks, which focuses on analyzing existing legal norms and their relevance within the dynamics of public policy. The results of the study indicate that the effectiveness of regulations is determined not only by the quality of legal norms but also by implementation factors such as institutional coordination, policy consistency, and public participation. Regulations grounded in the principles of transparency, accountability, and legal certainty have proven capable of enhancing the quality of public policy. Furthermore, the urgency of regulatory discussion stems from the need to maintain the relevance of policies to ongoing changes and to reduce the gap between norms and practice. Adaptive and responsive regulations are key to addressing complex policy dynamics. Therefore, periodic evaluation and updating of regulations are necessary to ensure that the resulting public policies remain effective, legitimate, and sustainable in supporting good governance.
Analysis of the Relationship between State Budget Realization and Findings of Weaknesses in Public Sector Audits
This study examines the relationship between the realization level of the State Revenue and Expenditure Budget and the number of weaknesses identified in the Audit Reports issued by the Audit Board of the Republic of Indonesia. Using a quantitative correlational approach, the research relies on secondary data obtained from BPK audit reports to analyze the relationship between budget realization (X) and audit weakness findings (Y). The results of the Pearson correlation test indicate a positive relationship with a correlation coefficient of r = 0.450; however, the relationship is not statistically significant (p = 0.447). These findings suggest that the level of State Revenue and Expenditure Budget realization does not have a significant association with the number of audit findings related to weaknesses in public sector management. Other factors, such as the effectiveness of internal control systems, governance quality, and human resource competence, are likely to play a more substantial role in influencing audit outcomes. The limited sample size covering only five years (N = 5) also reduces the statistical power of the analysis. Consequently, budget realization cannot be used as a direct indicator of internal control quality, and further research with broader variables and longer observation periods is recommended.
The Influence of Government Spending and Audit Opinion on the Human Development Index in Sulawesi Province
This study aims to analyze the influence of government spending and audit opinion on the Human Development Index (HDI) in the provinces of North Sulawesi, South Sulawesi, Southeast Sulawesi, Central Sulawesi, and West Sulawesi. The research uses a quantitative approach with secondary data sourced from the Central Statistics Agency and the Financial Audit Agency until 2023. The analysis method used was multiple linear regression with the help of the Statistical Package for the Social Sciences (SPSS) software. The results of the analysis show that government spending has a positive effect on HDI, which indicates that increasing budget allocation in the public sector is able to encourage an improvement in the quality of human development. In addition, the audit opinion has also been shown to have a positive effect on HDI, which reflects that accountable and transparent regional financial management contributes to the effectiveness of the implementation of development programs. Simultaneously, government spending and audit opinion have an important role in increasing HDI. These findings show that the success of human development is not only determined by the amount of government spending, but also by the quality of regional financial governance. This research is expected to be a consideration for local governments in formulating development policies that are oriented towards improving community welfare.
Effectiveness and Urgency of Regulation in Modern Social Dynamics
This study aims to analyze the effectiveness and urgency of regulation in addressing ever-evolving social dynamics. Rapid changes in social, technological, and institutional aspects demand regulations that are adaptive and responsive to the needs of society. This study employs a sociological approach using qualitative methods through a literature review of various scientific sources and relevant regulations. The results indicate that the effectiveness of regulations is influenced by structural and cultural factors, as well as the alignment between the substance of the rules and social conditions. Additionally, public participation and the consistency of law enforcement are also critical factors in supporting regulatory implementation. On the other hand, the urgency of regulatory discussions is increasing due to technological advancements, globalization, and the need for legal certainty. Regulations that are not periodically updated risk losing their relevance and failing to address existing challenges. Therefore, a comprehensive and sustainable approach is needed in formulating and evaluating regulations. This study is expected to provide a conceptual contribution to understanding the strategic role of regulations and to serve as a foundation for developing policies that are more adaptive and responsive to modern social changes.
Effectiveness and Urgency of Regulation in Regional Autonomy and Good Governance
This study aims to analyze the effectiveness and urgency of regulations in supporting good governance within the framework of regional autonomy. The method used is a normative legal approach, employing both legislative and conceptual perspectives, through an analysis of the primary regulations governing local government, public administration, and financial relations between the central and local governments. The research findings indicate that, normatively, the existing regulatory framework is sufficiently comprehensive in regulating the division of authority, principles of governance, and local financial mechanisms. However, the effectiveness of its implementation still faces various obstacles, such as limitations in institutional capacity, the quality of human resources, as well as political dynamics and fiscal disparities. On the other hand, the urgency of regulatory discussions is increasing in line with social, economic, and technological developments that demand continuous policy adjustments. Regulations serve not only as a legal basis but also as a strategic instrument in ensuring accountability, transparency, and the effectiveness of governance. Therefore, continuous evaluation and strengthening of regulations are necessary to support the realization of good governance.
Regulatory Effectiveness in Bureaucratic Reform and Digital Public Service Transformation
Digital transformation in government is driving significant changes in public service systems and bureaucratic reform. This study aims to analyze the effectiveness of regulations in supporting the digitization of public services and to examine the urgency of regulations in the context of modern bureaucratic transformation. The method used is a qualitative approach involving a systematic literature review of various scientific sources and relevant regulations over the past five years. The research findings indicate that regulations such as the Law on Public Services, the Law on Public Information Disclosure, and the Law on Electronic Information and Transactions have provided a strong normative foundation in supporting digital transformation. However, their effectiveness is still influenced by implementation factors, institutional capacity, and human resource readiness. Furthermore, the urgency of regulation is increasing in tandem with rapid technological advancements and growing public demands for transparent, swift, and accountable services. Regulations serve not only as a legal foundation but also as a strategic instrument to guide innovation and ensure the sustainability of bureaucratic reform. Therefore, strengthening policy implementation and developing adaptive regulations are necessary to optimally support digital-based public services.
Regulatory Effectiveness of E-Government in Government Transparency
This study aims to analyze the effectiveness of regulations in supporting the implementation of e-government and the urgency of discussing these regulations in achieving transparency in public administration. The study employs a comparative approach using secondary data from national and international scientific literature over the past five years. The findings indicate that regulations governing public services, information disclosure, and electronic systems have established a strong normative foundation; however, their implementation has not yet been fully effective. The effectiveness of regulations is influenced by institutional readiness, human resource capacity, system integration, and the level of public participation. Furthermore, the urgency of regulatory discussions is increasing in tandem with rapid advancements in digital technology and public demands for government transparency and accountability. Adaptive and responsive regulations are key to ensuring that e-government functions optimally as an instrument of transparency. This study underscores the importance of continuous regulatory refinement to address the dynamics of digital transformation and support the creation of effective, inclusive, and sustainable governance.
Effectiveness of Public Service Ethics Regulation in Achieving Good Governance
This study aims to analyze the effectiveness of public service ethics regulations and to examine the urgency of such regulations in supporting the realization of good governance. The study employs a normative legal method with a legislative and conceptual approach, focusing on an analysis of Law No. 25 of 2009 on Public Service, Law No. 30 of 2014 on Government Administration, and Law No. 5 of 2014 on the Civil Service. The research findings indicate that, normatively, the regulations have incorporated ethical principles such as transparency, accountability, and professionalism. However, the effectiveness of their implementation still faces various obstacles, particularly regarding civil service capacity, organizational culture, and oversight systems. On the other hand, the urgency of regulatory discussions is increasing due to public demands for quality services as well as the development of digital technology, which poses new challenges in ethical aspects. Therefore, it is necessary to strengthen the implementation of adaptive and integrative regulations to address the dynamics of modern public service. This study emphasizes that the success of achieving good governance depends not only on the existence of regulations but also on the effectiveness of applying ethical values in public service practices.
The Relationship between APIP Capability and SPIP Maturity in Indonesia: A Study Based on the 2018 BPKP Performance Report
This study aims to analyze the relationship between the capabilities of the Government Internal Control Apparatus (APIP) and the maturity of the Government Internal Control System (SPIP) in Indonesia. The background of the research is based on the importance of synergy between the internal supervisory function and the control system to realize accountable and transparent governance. The research data were obtained from the 2018 BPKP Performance Report, which contains the achievement of the maturity level of SPIP and APIP capabilities at three levels of government, namely ministries/institutions, provincial governments, and district/city governments. The analysis was carried out using a quantitative descriptive method with an SPSS-assisted Pearson correlation test. The results showed a correlation coefficient value of r = 0.939 with a significance level of Sig. = 0.223, which means that there is a very strong positive relationship between APIP capability and SPIP maturity, although statistically significant due to the limited number of samples. These findings confirm that the improvement of APIP capabilities contributes to increasing the effectiveness of SPIP. Therefore, it is necessary to strengthen APIP’s competence and integrate SPIP-APIP coaching as the main strategy in strengthening the government’s internal control system in Indonesia.
Probity Audit as a Fraud Prevention Mechanism in Public Procurement: A Theoretical and Integrative Approach
This study aims to provide an in-depth analysis of the role of the probity audit as an instrument for fraud prevention within public procurement systems. Using a library research method based on fifteen peer-reviewed articles published in the last five years and indexed in Google Scholar, this paper explores the interrelation among integrity auditing, agency theory, the theory of planned behavior, and internal control systems. The findings reveal that the probity audit serves not only as an administrative control mechanism but also as a key instrument in shaping a culture of integrity, transparency, and accountability within public governance. The implementation of this audit strengthens oversight through real-time supervision, enhancement of auditor competence, and the utilization of digital technologies to detect potential fraud. Furthermore, the integration of structural, behavioral, and moral aspects is essential for achieving sustainable public audit effectiveness. Hence, the probity audit can be positioned as a fundamental pillar of governmental oversight reform toward cleaner, more efficient, innovative, and integrity-driven governance in the digital era.
The Role of Internal Control in Preventing Accounting Fraud in the Public Sector
Public sector accounting plays a strategic role in ensuring accountability, transparency, and efficiency in managing public funds. However, the growing number of accounting fraud cases in government institutions indicates weaknesses in internal control systems and governance practices. This study aims to analyze the relationship between the implementation of public sector accounting, the effectiveness of internal control, and fraud prevention based on empirical literature from the past five years. The review results reveal that a strong internal control system, the application of government accounting standards, and ethical behavior among public officials significantly influence the reduction of fraud potential. The implementation of the Government Internal Control System, regular training for public officers, and enhanced community oversight strengthen financial accountability within public institutions. Therefore, public sector accounting serves not merely as a recording mechanism but as a moral and structural control instrument that reinforces institutional integrity, improves transparency, and minimizes the misuse of public resources to achieve good governance in the public sector.
Internal Control, Public Sector Accounting
The Role of State Financial Compliance Audits in Preventing Corruption in the Indonesian Public Sector
The compliance audit of state finances plays a vital role in ensuring transparency, efficiency, and accountability in the management of public funds. This study aims to analyze in depth the role of compliance audits in preventing corruption within Indonesia’s public sector. A descriptive qualitative approach was employed by reviewing recent empirical literature and academic reports related to public sector auditing practices. The findings indicate that the effectiveness of compliance audits strongly depends on auditor quality, the implementation of robust internal control systems, and the independence of supervisory institutions such as the Audit Board of the Republic of Indonesiaand regional inspectorates. Comprehensive audits help detect administrative irregularities, strengthen financial control, and provide legal evidence supporting corruption law enforcement. The study also highlights the importance of improving auditor competence, integrating professional ethics, and adopting data-driven auditing technologies to enhance public oversight effectiveness. Thus, compliance auditing serves not only as a control mechanism but also as a strategic instrument to strengthen transparent, accountable, and integrity-based governance in Indonesia.
Adaptive Internal Controls and Digital Transformation in Preventing Public Sector Fraud
The development of the digital era has transformed the paradigm of public financial management through process automation, transaction digitalization, and cross-system data integration. This transformation creates significant opportunities for efficiency but simultaneously introduces new risks in the form of digital fraud and threats to the integrity of state finances. This study aims to analyze the role of adaptive internal control and digital internal audit in preventing fraud within the Indonesian public sector. By reviewing empirical literature from the last five years, the findings indicate that the implementation of digital audit tools, e-governance, and real-time internal control systems enhances accountability, early detection, and public financial transparency. Moreover, the digital competence of auditors and technology governance emerges as key determinants of the effectiveness of adaptive auditing in addressing cyber risks and digital fraud. Strengthening these elements contributes to building a resilient public financial oversight framework capable of responding to increasingly complex digital threats. The results of this study are expected to reinforce technology-based supervision policies and support the development of internal control systems that remain robust in the face of rapid digital advancement across government financial processes.
Determinants of Internal Factors Influencing the Quality of Government Financial Statements
This study aims to analyze internal factors influencing the quality of government financial statements through a narrative study approach based on scholarly literature published over the past five years. Five main variables were examined: human resource competence, utilization of information technology, implementation of Government Accounting Standards, the role of internal audit, and the effectiveness of the Government Internal Control System. The synthesis results indicate that human resource competence is the dominant factor determining the reliability and relevance of financial statements, while information technology plays an essential role in enhancing efficiency, timeliness, and reporting accuracy. The implementation of Government Accounting Standards ensures consistency and comparability across institutions, whereas internal audit and the Government Internal Control System strengthen the integrity, transparency, and accountability of public financial management. This study also emphasizes that improving financial report quality requires synergy among factors through sustainable policies, human resource capacity building, technological modernization, and organizational commitment to good governance. The findings provide conceptual contributions to developing a transparent, credible, and integrity-based public financial reporting system.
The Influence of Government Spending and Audit Opinion on the Human Development Index in Java
This study aims to analyze the influence of government spending and audit opinion on the Human Development Index in six provinces on the island of Java, namely DKI Jakarta, West Java, Central Java, East Java, DI Yogyakarta, and Banten, during the 2022 period. The approach used is quantitative, with secondary data obtained from the Central Statistics Agency and the Financial Audit Agency. Data analysis was carried out using SPSS version 26 through classical assumption tests and multiple linear regression. The results of the study show that the audit opinion of all provinces on the island of Java obtained the title of Reasonable Without Exception, indicating good regional financial governance. However, the regression results showed that government spending had no significant effect on HDI, with a significance value of 0.454 (> 0.05). An R² value of 0.146 indicates that only 14.6% of the variation in HDI can be explained by government spending. These findings indicate that the large allocation of public spending has not guaranteed an increase in human development, so it is necessary to increase the efficiency and effectiveness of the use of the budget to support people’s welfare.
Synergy of Financial Information Systems, Internal Control, and Human Resource Competence on the Quality of Government Financial Reports
This study aims to systematically examine the relationship between the implementation of financial information systems, the effectiveness of the government’s internal control system, and the competence of human resources on the quality of government financial statements. The approach used is a Systematic Literature Review of dozens of scientific articles published in the last five years that have been indexed by Google Scholar. The results of the study show that the synergy between the three factors is the main prerequisite for the realization of transparent, reliable, and accountable financial statements. The financial information system plays a role in improving the efficiency and accuracy of reporting, the government’s internal control system ensures reliability and compliance with regulations, while the competence of human resources determines the ability to manage the system and interpret financial data. Effective government financial governance reform requires the integration of information technology, internal control mechanisms, and sustainable human resource capacity development to strengthen public accountability and increase public confidence in the government’s financial performance.
Relationship Between Number of Government Agencies and SPIP Maturity Level 3 Achievement in 2023 K/L/P
This study aims to analyze the relationship between the number of government agencies and the maturity achievement of the Government Internal Control System (SPIP) ≥ Level 3 in three categories of government, namely Ministries/Institutions (K/L), Provincial Governments, and Regency/City Governments in 2023. The data used were secondary and analyzed using a descriptive approach and Pearson correlation test through SPSS. The results showed that there was a very strong negative relationship between the number of agencies and the maturity achievement of SPIP, as shown by the value of the Pearson correlation coefficient of –1,000 with a significance value of 0.018. Substantively, government groups with a smaller number of agencies, such as provincial governments, have higher SPIP maturity achievements than district/city governments that have a larger organizational structure. Although the statistical results cannot be generalized due to the very limited number of samples (N = 3), the pattern of relationships that emerged is consistent with theories and findings of previous research regarding the influence of organizational capacity, APIP capabilities, and bureaucratic complexity on the effectiveness of SPIP. These findings provide important implications for efforts to strengthen internal control, especially in local governments with a large number of agencies.
The Effectiveness of Probity Audit in Preventing Procurement Fraud in the Public Sector
This study aims to analyze the effectiveness of probity audit in preventing procurement fraud in the public sector through a literature review approach based on scholarly works published within the last five years. The study emphasizes that probity audit functions as an integrity-based oversight mechanism oriented toward the values of transparency, accountability, honesty, and compliance with the principles of good governance. The analysis reveals that the effectiveness of the audit is strongly influenced by the competence and integrity of auditors, the commitment of institutional leadership, an effective internal control system, and an organizational culture that upholds public ethics. Moreover, the integration of probity audit with e-procurement systems has proven effective in minimizing fraud risks and improving procurement efficiency. This study also highlights the importance of continuous policy support, regulatory reinforcement, and auditor training to ensure the sustainability of probity audit as a preventive instrument against corruption and as a strategic means to achieve clean, transparent, and integrity-based public governance.
Advancing Public Finance Governance through Audit Committees Internal Audit and Risk Management
This study aims to analyze the role of audit committees, internal audits, and risk management in strengthening the implementation of Good Corporate Governance in Indonesia’s public financial sector. Within the context of accountable governance, internal audits and audit committees function as independent oversight mechanisms that ensure transparency and integrity in public financial reporting. This research employs a descriptive-qualitative approach by reviewing scientific literature from Google Scholar-indexed journals published within the last five years. The findings indicate that the presence of an effective audit committee and internal audit system significantly enhances transparency, accountability, and the mitigation of irregularities in public financial management. The implementation of risk management further strengthens internal control mechanisms and ensures compliance with statutory regulations. Therefore, the effective application of Good Corporate Governance serves as a crucial factor in establishing professional, transparent, and integrity-driven public financial governance in Indonesia now or in the future.
Analysis the Relationship between Gross Regional Domestic Product and Original Local Government Revenue in Cities in Central Java Province
This study aims to analyze the relationship between Gross Regional Domestic Product and Original Local Government Revenue in six cities in Central Java Province, namely Semarang, Surakarta, Salatiga, Magelang, Pekalongan, and Tegal. The approach used is a quantitative method with Pearson correlation analysis to determine the direction and strength of the relationship between the two variables. The results of the normality test showed that the Original Local Government Revenue variable was normally distributed, while the Gross Regional Domestic Product was not. The results of the correlation test showed a coefficient value of 0.188 with a significance of 0.721, which means that the relationship between Gross Regional Domestic Product and Original Local Government Revenue is positive but very weak and not statistically significant. These findings indicate that the increase in Gross Regional Domestic Product has not fully contributed to the increase in Original Local Government Revenue. Therefore, local government efforts are needed to optimize the potential of the local economy and strengthen fiscal policies so that economic growth can have direct implications for increasing regional fiscal independence.
External Auditing and Government Accountability in Indonesia Through Supreme Audit Board
Government accountability is the central pillar of transparent and responsible public governance. Within the framework of agency theory, the government acts as an agent mandated by the public (principal) to manage public resources on their behalf. This study aims to examine the relationship between government accountability, external auditing, and the role of the Supreme Audit Board as an independent institution ensuring transparency in state financial management. A literature-based approach is employed by reviewing studies published within the past five years that focus on the effectiveness of public auditing and the agency–principal relationship in Indonesia’s public sector. The findings indicate that external audits conducted by Supreme Audit Board enhance public trust, reduce information asymmetry, and strengthen control mechanisms against potential moral hazards in public fund management. High-quality audits serve as a crucial instrument for maintaining integrity and improving the performance of governmental institutions. Thus, public accountability can be achieved through effective collaboration between independent auditors and the government as a public agent.
The Effect of Education Budget Expenditure on the Human Development Index in Sulawesi Island Province
This study aims to analyze the effect of education budget expenditure on the Human Development Index (HDI) in the provinces of Sulawesi Island, namely South Sulawesi, Southeast Sulawesi, Central Sulawesi, West Sulawesi, and North Sulawesi. The approach used is quantitative using secondary data until 2022. The analysis was carried out by Pearson correlation test through the SPSS program to determine the direction, strength, and significance of the relationship between education budget expenditure and HDI. The results showed a fairly strong positive correlation between education budget expenditure and HDI, with a coefficient value of 0.705, but statistically insignificant (p = 0.183), which was likely influenced by the limited sample size. These findings emphasize the importance of efficient and targeted allocation of education budgets and the need for further research with larger amounts of data to produce more valid empirical evidence. This research is expected to be a reference for the formulation of education budgeting policies at the provincial level.
Public Audit Transparency and Technology in Strengthening Government Accountability
A professional and independent public audit serves as a crucial instrument in realizing good governance. This study aims to analyze the contribution of public audit, financial report transparency, and the utilization of information technology in strengthening government accountability. A conceptual approach was employed through a literature review of ten journals indexed in Google Scholar. The findings reveal that public auditing plays a significant role in ensuring fiscal compliance and the integrity of financial management, while transparency of audit results strengthens public trust in government institutions. Moreover, the application of information technology in the auditing process has proven to improve efficiency, effectiveness, and the accuracy of risk analysis, enabling auditors to focus on strategic decision-making. The integration of these three aspects reinforces external oversight mechanisms and encourages social participation in public control. In conclusion, technology-based and transparent public audits constitute a vital foundation for building sustainable governmental accountability and credibility within the framework of good governance.