AKSES : JOURNAL OF PUBLIK & BUSINESS ADMINISTRATION SCIENCE

TATA KELOLA KEUANGAN PUBLIK DAN KEBIJAKAN FISKAL DALAM PERSPEKTIF ADMINISTRASI PUBLIK: SEBUAH TINJAUAN LITERATUR

2026-01-21T09:01:16+00:00

Fiscal policy is a strategic instrument in governance and public service delivery; however, its effectiveness is highly determined by the quality of public financial management (PFM). This article aims to analyze the relationship between PFM and fiscal policy implementation from a public administration perspective using an Integrative Literature Review approach. The data were derived from national and international journal articles, academic books, and policy documents published in 2021–2024, accessed through Google Scholar and SINTA databases. The analysis was conducted through thematic classification, critical comparison, and conceptual synthesis. The findings reveal that fiscal policy performance is influenced by four key dimensions: fiscal discipline, allocation efficiency, transparency–accountability, and institutional capacity. Moreover, digitalization of budgeting, integration of government financial systems, and strengthening public participation emerge as significant determinants in contemporary PFM practices. The study concludes that fiscal reform must be integrated with the strengthening of PFM based on good governance principles to enhance public service quality and social welfare.

Keywords: public financial management, fiscal policy, public administration, accountability, integrative literature review

A SYSTEMATIC LITERATURE REVIEW : STRATEGI MANAJEMEN RESIKO FRAUD DAN PENCUCIAN UANG DI LEMBAGA KEUANGAN DIGITAL

2025-10-09T07:24:39+00:00

The existence of technology that is growing rapidly makes opportunities for fraud and money laundering. In this case, it is very necessary for Digital Financial Institutions to supervise and establish regulations that have been made to minimise the occurrence of risks. The purpose of this research is to understand in depth how and why the risk approach is applied in an organisation or specific project. This research method uses systematic literature review (SLR) by collecting secondary data from several credible journal databases. The SLR method focuses on the Preferred Reporting Systeatics Reviews and Meta-Analysis (PRISMA) guidelines. The implementation of a good risk management system will make it easier for organisations to manage, identify and measure the risks that will be faced by organisations today or in the future. Indonesia is faced with many cases of money laundering, it is due to the lack of supervision of the internal control system which is the most important part of an organisation. There are several ways that organisations can reduce the occurrence of money laundering, one of which is to create tools to detect suspicious actions. This aims to improve efficiency within the organisation and help make it easier to manage the risks that occur without any intervention from third parties. It is necessary to implement supervision and a risk-based approach to all operational activities in the financial sector.

ANALISIS DETERMINAN KEPUASAN KONSUMEN PADA LAYANAN FOOD DELIVERY DILINGKUNGAN AKADEMIS : SUDI EMPIRIK PENGGUNA GOFOOD

2026-03-04T09:13:01+00:00

The rapid development of information technology has transformed consumer behavior, particularly in the digital food delivery sector. This study aims to examine and analyze the effect of GoFood service quality on customer satisfaction among undergraduate students at the Malang School of Administrative Sciences (STIA). Using a quantitative approach, data were collected through questionnaires from 70 respondents selected using a purposive sampling technique. Data analysis was performed using simple linear regression, classical assumption tests, and hypothesis testing (t-tests). The results demonstrate that service quality has a positive and significant effect on customer satisfaction, with a coefficient of determination (R2) of 0.440. This indicates that 44% of the variation in customer satisfaction is explained by service quality, while the remainder is influenced by factors outside this research model.

PENGARUH AKUNTABILITAS, KOMPETENSI MANAJERIAL, DAN INTEGRITAS TERHADAP EFEKTIVITAS KINERJA PEGAWAI (Studi pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Mojokerto)

2026-02-25T06:34:56+00:00

This study investigates the influence of accountability, managerial competence, and integrity on employee performance effectiveness at the Regional Financial and Asset Management Agency (BPKAD) of Mojokerto Regency, Indonesia. The research is motivated by BPKAD's strategic role in regional financial and asset governance, reflected by notable achievements such as receiving unqualified audit opinions (WTP) for ten consecutive years and the highest fiscal incentives in East Java. Despite these accomplishments, challenges remain in asset management and the implementation of information systems, indicating areas for improvement in employee performance. Using a non-experimental, correlational, and explanatory research design, data were collected via Likert-scale questionnaires distributed to all 51 BPKAD employees, employing a total sampling approach. Instrument validity was tested using Pearson's product-moment correlation, and reliability was assessed with Cronbach’s alpha. Classical assumption tests and multiple linear regression analyses were conducted using SPSS 26.0. Results show that accountability, managerial competence, and integrity significantly and simultaneously affect performance effectiveness. Individually, each variable also has a positive and significant effect. Among them, managerial competence has the most dominant influence. These findings highlight the critical role of enhancing managerial capabilities and ethical values to improve public sector performance, offering empirical support for organizational development initiatives within local government institutions.

PEMANFAATAN QR-QRIS SEBAGAI CASHLESS DI ERA DIGITALISASI PADA UKM BINAAN UI-IBU MALANG

2026-03-05T00:58:09+00:00

The integration of the Indonesian Standard Quick Response Code (QRIS) is a crucial strategic step for Micro, Small, and Medium Enterprises (MSMEs) to modernize their payment infrastructure, thereby catalyzing the acceleration of the digital economy amid widespread digital transformation. This standardized payment system represents a foundational technological breakthrough, establishing a universal framework for QR-based non-cash transactions. Crucially, MSMEs are empowered to consolidate various payment platforms—spanning digital wallets, electronic money applications, and mobile banking services—under one unified QRIS logo. This eliminates the necessity for enterprises to manage multiple proprietary codes. The widespread implementation of QRIS furnishes smaller enterprises with a streamlined, highly effective mechanism to successfully transition towards a cashless operational model, significantly enhancing the fluidity and overall efficiency of financial exchanges. An analysis derived from a targeted investigation conducted in the Tlogmas area of Malang City, Indonesia, indicates that the assimilation of QRIS yields varied outcomes for local MSMEs. The findings underscore the system's inherent capacity to boost operational productivity and open up new market avenues, provided it is complemented by robust technological infrastructure and greater entrepreneurial literacy regarding its full scope of advantages. These observations necessitate proactive policy intervention aimed at heightening MSME proficiency and participation in the utilization of QRIS. It is incumbent upon governing bodies and associated entities to escalate outreach efforts and conduct extensive informational campaigns detailing QRIS benefits. Furthermore, targeted capacity building programs are essential to ensure MSME proprietors possess comprehensive technical mastery, enabling them to optimally leverage this digital payment technology not just for transactional expediency, but as a robust driver for business continuity and long-term sustainable expansion.