Digital democracy provides a new space for community involvement in democratic life. This study aims to conduct a systematic literature review to uncover the trend of concepts in the study of digital democracy. This study used descriptive analysis with data sources derived from the Scopus database from the period between 2014 and 2020 (a total of 230 articles) and processed with VOSviewer. The results showed three dominant concepts, namely democracy, the internet, and movement. In addition, it was found that the digital era provides positive and negative impacts on democracy, that public knowledge in a quality digital democracy is important, and that there is strong elite control in virtual democracy. The results of this research can be used as a basis for developing digital democracy studies. Meanwhile, this study was limited by the fact that the articles reviewed were only sourced from Scopus and did not include publications from 2022. Therefore, future studies need to take a comparative analysis approach that uses the Web of Science (WoS) database and increases the time period in which articles are sourced.

Taxes are obligatory contributions of the people to the state that are coercive and do not receive compensation services that are directly used to finance state expenditures. The purpose of this study was to determine the effectiveness of the annual SPT E-form service for business taxpayers at the KP2KP Sinjai Regency and to determine the inhibiting factors and supporting factors for the annual SPT E-form service for business taxpayers at the KP2KP Sinjai Regency. This research is a qualitative research using data collection techniques through observation, interviews, questionnaires and documentation. As for the data analysis techniques used, namely, data reduction, data presentation and verification/conclusion. The results of this study can be concluded that the effectiveness of the Annual SPT E-form Service for Business Taxpayers at KP2KP Sinjai Regency the effectiveness of the E-form service (Program Understanding) that the ability of employees to provide program understanding services is very good. This research can be used as a reference source regarding the annual SPT E-form service for business taxpayers because previous research has discussed more about the Annual SPT E-Form service for personal taxpayers

This paper aims to review numerous scientific papers on watershed governance published in globally recognized journals. Moreover, the overview article in this report is intended to conceptualize a study on COVID-19 government policy, which is explained by the following questions: (1) What are government policy answers on the relation and clustering of issues? (2) In the current government policy on COVID-19, what is the dominant issue? The results of the analysis of research papers show that the handling of COVID-19 around the world takes on “measures” or tactical policies with nine (9) dominant forms. The willingness of bureaucratized departments of public health to adapt to an outbreak helps state-of-the-art biomedical research and epidemiology to form policies. Each policy action entails insecurity and typically a great deal.

Hasil penelitian ini menunjukkan bahwa transparansi pengelolaan dana desa untuk covid-19 dapat dikatakan sudah transparansi dalam pendistribusian yang sudah merata atau tepat sasaran terhadap masyarakat dibuktikan dengan hasil temuan dari kesediaan dan aksesibilitas pengelolaan BLT-Dana Desa di Desa Tongke-Tongke dimana menunjukan bahwa pemerintah desa telah menyediakan dokumen mengenai realisasi pengelolaan dana desa khususnya pengelolaan bantuan langsung tunai dan kegiatan PPKM bagi masyarakat yang bersifat informasi publik. Bentuk kejelasan  dan  kelengkapan  informasi  pengelolaan dana desa ditandai dengan adanya informasi publik yang diberikan kepada masyarakat melalui situs resmi desa, papan informasi dan spanduk/baliho. Dalam keterbukaan proses pengelolaan dana desa terhadap masyarakat telah dilakukannya musyawarah desa untuk penetapan calon penerima dengan adanya penyeleksian terhadap masyarakat penerima BLT-DD sesuai dengan regulasi yang telah ditetapkan agar dapat menjamin transparansi pengelolaan dana desa yang dilakukan oleh pemerintah desa. Penelitian ini dapat bermanfaat bagi para pemerintah desa lainnya sebagai bahan evaluasi atau pertimbangan dalam pengelolaan dana desa dan sebagai sumber ilmu dan pengetahuan terkait dengan transparansi pengelolaan dana desa mendukung pelaksanaan PPKM Mikro dalam pencegahan pandemi covid-19 di Desa Tongke-Tongke.