This research aimed to determine the financial accounting system's effect and human resources' value regarding the quality of government financial reports. The method used is descriptive and verification of several methods. The unit of analysis is the local government apparatus, and then the observation unit of the regional government agencies. The data processing method uses SEM, and the data used is the primary data. The results indicate an effect of the applicable financial accounting system and the quality of human resources on the value of government financial reports. The result shows that an optimal financial accounting system and competent human resources can influence quality financial reports. This research is expected to be valid for local governments in making decisions to realize effective and efficient financial reporting management.

The private higher education (PHE) is now starting to intensify the use of IT (Information Technology). Often the activities conducted under conditions that are not ideal due to budget constraints. To develop the ICT (Information Communication Technology) systems in legalization efforts of private higher education is to encourage the use of software based on open-source software, the integration of all cross-data unit services within a more efficient organization to support the Decision Support System database and data warehouse, a service that is prioritized for all and access to all levels and access universally. Integration of both horizontally (between systems managing different areas) and vertically (following a structural hierarchical relationship). Placed within the framework of a holistic, top-down approach. Developed and implemented naturally, from the base (database infrastructure) grew (application and access). The PHE development done gradually evolved in different time frames, focus on procurement and IT facilities, both hardware and software. Focus on how to manage IT-based services. Focus on how to bring IT and internal seep into the organizational structure, and ultimately the transformation of the organization and the people in it. Stages of analysis can be defined with the Use Case diagrams, divided into several main modules.

The government is required to manage the government system to achieve the state’s goals as guaranteed by the Republic of Indonesia’s constitution. The management of a government system requires fundamental changes through the Government Revolution 4.0 approach. One form of the government revolution is the District Integrated Administration Service (DIAS) in Cibitung District of Bekasi Regency. However, not all DIAS has made fundamental changes with the Government Revolution 4.0 approach. This research aimed to find out and analyze the government revolution in DIAS in Cibitung District, Bekasi Regency. The study used a mixed-method between quantitative and qualitative methods. The data collection used is closed questionnaires and open questionnaires with a total sample of 49 respondents. The data analysis used is Structure Equation Model (SEM) of Lisrel and Microsoft Excel. The research found that the District Integrated Administration Service in the Government Revolution 4.0 has an average value of 6.80 for positive factors and 5.20 for negative factors. The results are due to weaknesses, namely recurring problems, system failures, complaints, and delays in service. Moreover, the government revolution had a positive impact of 74.83% and a negative impact of 25.17%, hence categorized as “good”. The study concludes that the District Integrated Administration Service acquire the category of “not yet star service”, thus requires a solution for weakness factors.

Penelitian ini bertujuan menganalisis efektivitas pelayanan publik melalui sistem pengelolaan pengaduan aplikasi SP4N-LAPOR dengan menggunakan teori efektivitas menurut (Martini, 1987) yang diukur melalui tiga pendekatan yaitu: pendekatan sumber, pendekatan proses, pendekatan sasaran. Desain penelitian menggunakan desain kualitatif. Teknik pengumpulan data dilakukan melalui studi dokumentasi, observasi, dan wawancara. Penentuan informan dilakukan melalui teknik purposive sampling kepada 11 orang, meliputi: Kepala Dinas, Kepala Bidang Layanan Informasi, Kepala Bidang Komunikasi Publik, Kepala Subbagian Perencanaan dan Evaluasi, Kepala Seksi Layanan Informasi Publik, Dinas yang terintegrasi dengan Aplikasi SP4N-LAPOR, 2 orang Staf Layanan Informasi Publik, dan 3 orang Pengguna Aplikasi. Teknik penentuan validitas keabsahan data dilaksanakan melalui strategi triangulasi sumber sedangkan Teknik analisis data dilakukan melalui reduksi, penyajian, dan verifikasi penarikan kesimpulan. Hasil penelitian menunjukkan bahwa sistem pengelolaan pengaduan pelayanan publik melalui Aplikasi SP4N-LAPOR belum berjalan secara efektif. Hal ini terlihat dari masih dibutuhkannya adaptasi untuk meningkatkan jumlah input ke dalam aplikasi, belum ada kejelasan standar kategorisasi laporan, dan perlunya penambahan waktu sosialisasi kepada masyarakat. Kata Kunci: Aplikasi SP4N-LAPOR; Efektivitas; Pelayanan Publik; Pengaduan Masyarakat

Banyuning Village is a center of pottery craft suppliers in Buleleng Regency. The pottery craft is usually used for traditional ceremonies and souvenirs. The pandemic Covid-19 has reduced the sales of craft. The purpose of community service activities is to help pottery artisans to increase sales during pandemic Covid-19 through used social media. The methods used are surveying pottery artisans not yet on social media, giving education utilization and profits using social media, product marketing the social media, and the monitor. The result shows that social media platforms important role in increasing sales during the pandemic Covid-19. Optimizing social media as product marketing can increase sales of pottery products up to 60% and reach the consumer on a broader scale