Institutional differences between rural villages and urban villages may generate distinct governance strengths, although their implications for overall performance remain unclear. This study compares multidimensional governance performance between 28 rural villages selected through simple random sampling and all 28 urban villages in Tangerang regency, Indonesia. Administrative data covering 16 indicators across six governance dimensions were analyzed using Welch’s independent-samples t test, with Mann–Whitney U and permutation tests as robustness checks. Urban villages performed significantly better in accountability (t = 3.887, p < .001, d = 1.04), efficiency (t = 2.195, p = .033, d = 0.59), and institutional capacity (t = 2.424, p = .019, d = 0.65), whereas rural villages achieved higher participation (t = −3.528, p = .001, d = −0.94). No significant differences emerged in effectiveness, transparency, the governance performance index (t = 1.464, p = .150), or the total indicator score (t = 1.436, p = .157). These findings indicate that institutional design is associated with dimension-specific capabilities rather than with overall performance superiority. Reform in Tangerang regency may therefore be better targeted by dimension than through uniform aggregate targets—strengthening administrative accountability, resource efficiency, and institutional capacity in rural villages while expanding substantive citizen participation in urban villages.
Bureaucratic simplification in Indonesia was introduced to reduce hierarchical layers and promote a more agile, professional, and performance-oriented public administration; however, structural reform does not automatically transform deeply embedded bureaucratic cultures and work practices. This study examines the characteristics of bureaucratic culture following bureaucratic simplification and explains the factors underlying resistance to change within the Tangerang Regency Government. A qualitative phenomenological design was employed through in-depth semi-structured interviews, limited observations, and document analysis involving officials directly affected by position equalization and those responsible for its implementation. Data were analyzed using thematic analysis supported by NVivo 14 through systematic coding, categorization, theme development, and interpretation. The findings reveal five interrelated dimensions: hierarchical culture and decision centralization, administrative–digital accountability culture, structural–functional transitional culture, functional work culture, and resistance to change. Resistance emerged as the dominant theme, reflected in role ambiguity, career uncertainty, competency gaps, passive resistance, and defensive adaptation. Although team-based work, multitasking, data-driven coordination, service responsiveness, and professionalization have begun to develop, these practices remain constrained by hierarchical authority, dependence on formal directives, and structurally oriented work identities. This study conceptualizes post-simplification bureaucracy as a hybrid transitional culture in which emerging functional practices coexist with persistent structural norms, while resistance signals unresolved tensions surrounding authority, occupational identity, competence, career certainty, and organizational support. Effective bureaucratic simplification therefore requires sustained change management, clear role and career arrangements, competency development, empowered team leadership, and institutionalized team-based work systems.
Bureaucratic simplification in Indonesia was introduced to reduce hierarchical layers and promote a more agile, professional, and performance-oriented public administration; however, structural reform does not automatically transform deeply embedded bureaucratic cultures and work practices. This study examines the characteristics of bureaucratic culture following bureaucratic simplification and explains the factors underlying resistance to change within the Tangerang Regency Government. A qualitative phenomenological design was employed through in-depth semi-structured interviews, limited observations, and document analysis involving officials directly affected by position equalization and those responsible for its implementation. Data were analyzed using thematic analysis supported by NVivo 14 through systematic coding, categorization, theme development, and interpretation. The findings reveal five interrelated dimensions: hierarchical culture and decision centralization, administrative–digital accountability culture, structural–functional transitional culture, functional work culture, and resistance to change. Resistance emerged as the dominant theme, reflected in role ambiguity, career uncertainty, competency gaps, passive resistance, and defensive adaptation. Although team-based work, multitasking, data-driven coordination, service responsiveness, and professionalization have begun to develop, these practices remain constrained by hierarchical authority, dependence on formal directives, and structurally oriented work identities. This study conceptualizes post-simplification bureaucracy as a hybrid transitional culture in which emerging functional practices coexist with persistent structural norms, while resistance signals unresolved tensions surrounding authority, occupational identity, competence, career certainty, and organizational support. Effective bureaucratic simplification therefore requires sustained change management, clear role and career arrangements, competency development, empowered team leadership, and institutionalized team-based work systems.
Program Makan Bergizi Gratis (MBG) memerlukan sistem jaminan keamanan pangan yang efektif untuk mencegah kontaminasi dan penyakit bawaan pangan di seluruh tahapan penyelenggaraan makanan. Penelitian ini menganalisis penerapan Sertifikat Laik Higiene Sanitasi (SLHS) dan pengawasan operasional dalam memastikan keamanan pangan pada program MBG serta mengembangkan model jaminan keamanan pangan terintegrasi (IFSAM). Tujuh informan dipilih secara purposif berdasarkan keterlibatannya dalam program tersebut, yaitu perwakilan Dinas Kesehatan Kota Palembang, sanitarian, pengelola Satuan Pelayanan Pemenuhan Gizi, penjamah makanan, pengawas program MBG, kepala sekolah, dan kepala kantor Badan Gizi Nasional yang wilayah kerjanya meliputi Provinsi Sumatera Selatan. Data dianalisis secara tematik dengan triangulasi sumber dan metode untuk memastikan keterpercayaan temuan. Hasil penelitian mengindikasikan bahwa SLHS berfungsi sebagai mekanisme kesiapan sistem dengan memastikan kesiapan penyelenggara makanan melalui pemenuhan standar higiene dan sanitasi, sedangkan pengawasan operasional berfungsi sebagai mekanisme kepatuhan pelaksanaan yang menjaga konsistensi penerapan standar sepanjang produksi, distribusi, dan penyajian makanan. Penelitian ini juga mengidentifikasi sejumlah tantangan, meliputi pemantauan berbasis risiko yang belum optimal, keterbatasan sumber daya pengawasan, koordinasi lintas sektor yang belum terintegrasi, serta mekanisme umpan balik dan tindak lanjut yang belum sistematis, yang berpotensi memengaruhi efektivitas jaminan keamanan pangan. IFSAM mengintegrasikan sertifikasi, pengawasan operasional, koordinasi lintas sektor, mekanisme umpan balik, dan perbaikan berkelanjutan sebagai kerangka konseptual jaminan keamanan pangan pada program MBG.
The merit system is central to Indonesia’s bureaucratic reform agenda, which seeks professional, objective, and competency-based civil service governance. The assessment center is among the principal instruments developed to support it, yet many local governments still struggle to ensure that assessment results actually inform personnel decisions. This study analyzes the relationship between assessment center implementation and the utilization of assessment results in strengthening the civil service merit system in the Palembang City Government, and formulates a governance model integrating the two. A qualitative multi-case design was used. The first case examined assessment center implementation at the Palembang City Civil Service and Human Resources Development Agency; the second examined the utilization of assessment results. Data were collected through in-depth interviews, observation, and documentary analysis of regulations, official reports, and institutional records, and their credibility was established through source triangulation. The data were analyzed using thematic cross-case synthesis. The findings indicate that assessment center implementation is supported by institutional arrangements, regulations, and relatively adequate assessment mechanisms, but that assessment results are not yet fully utilized in personnel decision-making, resulting in a gap between the institutional capacity of the assessment center and the utilization of its outputs within the merit system. The study proposes an integrated assessment governance model comprising institutional capacity, competency intelligence, governance integration, and merit system strengthening, and offers it as a reference for competency-based talent management policy and for sustaining merit system implementation at the local level.
The expansion of extractive development has intensified environmental conflicts in many indigenous communities, particularly where economic interests threaten ecological sustainability and local living spaces. The resistance of Samin women in the North Kendeng Mountains, Central Java, represents a significant environmental movement in which women have actively challenged cement industrialization and limestone mining. This study analyzes how Samin women construct ecological resistance by integrating the perspectives of ecofeminism, new social movement theory, and environmental justice. Using a qualitative case study approach, we collected data through in-depth interviews with key actors in the movement, field observations, and document analysis covering government regulations, environmental assessments, legal documents, and media reports. The findings indicate that the Samin women’s movement emerged in response to environmental injustice arising from extractive development that threatened water resources, agricultural livelihoods, and cultural sustainability. Through the philosophy of Ibu Bumi [Mother Earth], women transformed ecological knowledge and cultural values into political agency. Their resistance developed through symbolic actions, legal advocacy, and collective networks involving local communities, civil society organizations, academics, and broader environmental movements. This study argues that the Samin women’s movement is not merely opposition to cement plant development but represents a multidimensional struggle for ecological justice, cultural identity, and the protection of community living spaces.
This study identifies the contribution of the Future City Hub (FCH) to the Jakarta–Berlin sister city partnership, evaluates its role in Jakarta’s startup ecosystem, and proposes a model of sustainable governance. Using a descriptive qualitative design, we conducted a content analysis of primary, secondary, and tertiary sources. The findings suggest that globalization has shifted the dynamics of international relations, allowing local governments to act in the international arena through paradiplomacy. The Jakarta–Berlin partnership is one such arrangement, operating as an urban living lab that brings together academia, government, industry, and the public to foster innovation. Although the ecosystem surrounding the FCH has faced challenges since European Union funding ended, its host institution, the Jakarta Smart City Management Unit, has been designated a technical implementation unit operating under the regional public service agency financial management pattern, an arrangement that affords greater flexibility in financial management. The findings further indicate that the FCH has supported improvements in the quality of Jakarta’s startups by facilitating knowledge and technology transfer from Berlin. Through this model of paradiplomacy, the FCH may offer a reference point for other cities pursuing international collaboration to drive innovation in support of sustainable regional development. The study is intended to contribute to the development of policies that sustain the startup ecosystem in Jakarta.
This study identifies the contribution of the Future City Hub (FCH) to the Jakarta–Berlin sister city partnership, evaluates its role in Jakarta’s startup ecosystem, and proposes a model of sustainable governance. Using a descriptive qualitative design, we conducted a content analysis of primary, secondary, and tertiary sources. The findings suggest that globalization has shifted the dynamics of international relations, allowing local governments to act in the international arena through paradiplomacy. The Jakarta–Berlin partnership is one such arrangement, operating as an urban living lab that brings together academia, government, industry, and the public to foster innovation. Although the ecosystem surrounding the FCH has faced challenges since European Union funding ended, its host institution, the Jakarta Smart City Management Unit, has been designated a technical implementation unit operating under the regional public service agency financial management pattern, an arrangement that affords greater flexibility in financial management. The findings further indicate that the FCH has supported improvements in the quality of Jakarta’s startups by facilitating knowledge and technology transfer from Berlin. Through this model of paradiplomacy, the FCH may offer a reference point for other cities pursuing international collaboration to drive innovation in support of sustainable regional development. The study is intended to contribute to the development of policies that sustain the startup ecosystem in Jakarta.
Unstructured, narrative-based addressing systems in many developing countries fragment spatial data management and hinder effective urban governance. Although Indonesia has formally established a national standard for urban and rural addressing (SNI 9037:2021), implementation remains limited, resulting in inconsistent, non-geocoded, and non-interoperable address records. Strengthening address standardization is therefore essential to improve public service delivery, spatial data integration, and national data interoperability. This study proposes a web-based address information system designed as a transitional mechanism to support the gradual implementation of standardized addressing without immediately eliminating locally embedded address practices. Using Mantrijeron subdistrict in Yogyakarta City as a case study, we develop a dual-schema geospatial database and a hybrid search mechanism that link existing community-based addresses to standardized formats. The results show that the system maps descriptive local address queries to standardized, spatially referenced building records. The transitional dual-system model allows local governments to promote address standardization while maintaining operational usability during the transition period. A usability evaluation indicates strong user acceptance among initial users, although readiness for broader implementation remains to be established. We conclude that effective address standardization in developing contexts may benefit from adaptive and inclusive digital strategies. Rather than imposing abrupt top-down reforms, transitional information systems can facilitate gradual compliance with national standards while strengthening urban governance and supporting the One Data Indonesia framework.
Sejak Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 70 Tahun 2019 mewajibkan seluruh pemerintah daerah untuk mengadopsi Sistem Informasi Pemerintah Daerah (SIPD), sistem ini diharapkan dapat terintegrasi penuh ke dalam perencanaan, penganggaran, dan pelaporan di setiap instansi daerah. Namun dalam praktiknya, kewajiban di atas kertas belum secara otomatis diimbangi dengan kesiapan di lapangan. Di Provinsi Gorontalo, administrator SIPD di berbagai instansi daerah masih menghadapi berbagai masalah, mulai dari pemahaman teknis yang tidak merata hingga dukungan kelembagaan yang sangat bervariasi antar instansi. Studi ini menganalisis tiga faktor yang dianggap memengaruhi efektivitas implementasi SIPD: komitmen dan dukungan organisasi, kapasitas sumber daya manusia, dan kesiapan teknologi. Data dikumpulkan dari 125 administrator SIPD di berbagai instansi daerah di seluruh Provinsi Gorontalo melalui kuesioner dan dianalisis menggunakan pemodelan persamaan struktural kuadrat terkecil parsial (PLS-SEM). Kapasitas sumber daya manusia muncul sebagai faktor yang paling menentukan. Komitmen dan dukungan organisasi berada di peringkat kedua, karena bahkan sistem terbaik pun membutuhkan dukungan kelembagaan yang konsisten, bukan hanya kompetensi pengguna individu saja. Kesiapan teknologi menunjukkan hubungan positif tetapi secara statistik tidak signifikan, kemungkinan besar karena infrastruktur teknologi di Gorontalo sudah relatif memadai. Dengan kata lain, hambatan saat ini terhadap implementasi SIPD bukan lagi tentang perangkat atau jaringan, tetapi tentang orang dan tata kelola organisasi.
Indonesia’s Free Nutritious Meal Program (Makan Bergizi Gratis, MBG), mandated under Presidential Regulation No. 115/2025, is designed to reduce child malnutrition through decentralized implementation. This study examines whether village governance readiness and environmental degradation are associated with severe malnutrition events, which are rare but operationally important for program targeting. Villages are used as the unit of analysis because they are the primary frontline setting for coordination, community monitoring, service responsiveness, and environmental exposure. Using administrative data from 2,876 villages, the study estimates event occurrence using a logit model and event burden using a negative binomial model. The stable negative binomial count model, retained after fuller specifications showed convergence and collinearity problems, indicates that governance readiness is positively associated with severe malnutrition burden but not statistically significant, whereas environmental conditions, service support, and poverty remain relevant to interpretation and targeting. These findings support a risk-informed MBG strategy that integrates service readiness, social vulnerability, and environmental conditions rather than relying solely on reported cases.
This study examines the mismatch between rising regional fiscal capacity and poverty reduction in West Nusa Tenggara (NTB) Province, 2019–2023. It responds to a puzzle: NTB’s Regional Fiscal Capacity Index rose sharply, especially in 2022–2023, while poverty declined only marginally and fluctuated. The research uses a qualitative approach with an instrumental case study design, supported by quantitative data on fiscal capacity and poverty trends. Data were collected through in-depth interviews, focus group discussions, and document analysis of regional budgets, development plans, performance reports, and official statistics, then analyzed thematically to identify the mechanisms linking fiscal space to social outcomes. Trustworthiness was ensured through source and method triangulation, member checking, audit trails, and cross-source verification. The findings indicate that rising fiscal capacity has not effectively driven poverty reduction because it is constrained by three governance filters: institutional fragmentation across regional government agencies, the dominance of short-term charitable programs, and weaknesses in data systems and beneficiary targeting. Fiscal capacity is therefore a necessary but not sufficient condition for anti-poverty policy success. The study’s contribution lies in developing a fiscal capacity–governance filter–social outcome framework that explains why budgetary capacity fails to convert into welfare gains, extending the fiscal decentralization literature by positioning governance as a mediating mechanism rather than an administrative variable. Policy implications include strengthening the Regional Poverty Reduction Coordination Team, integrating beneficiary databases, adopting outcome-based budgeting, promoting evidence-based evaluation, and improving cross-agency coordination so that fiscal decentralization can work more effectively for poor communities in NTB.
The Free Nutritious Meal Program (MBG) is a policy intervention aimed at meeting nutritional needs, including those of schoolchildren. However, its implementation practices at the school suggest a pedagogical dimension that could strengthen the program’s objectives by fostering consumption habits and awareness. This study aims to analyze how nutrition literacy functions as a reinforcing mechanism of MBG at the primary school level. The research employs a qualitative approach with a case study design in a public primary school in East Java, using semi-structured interviews with six teachers and 27 students, observations of MBG practices, and document analysis. Data analysis employed thematic analysis to identify patterns of practice, socio-pedagogical relations, and mechanisms emerging from everyday interactions. The results showed that nutrition literacy has developed implicitly through shared eating experiences, teacher-student interactions, and the habituation of consumption, yet remains excluded from the formal curriculum. The strengthening of MBG does not occur solely through policy design, but also through relational dynamics among teachers, students, and food consumption experiences that shape school-level mechanisms. These findings affirm that schools function as nodes for translating the policy into students’ concrete learning experiences, thereby positioning nutrition literacy as an emergent mechanism and practical medium for reinforcing the MBG program rather than merely a knowledge output. This study provides empirical contributions regarding the importance of a school practice-based approach in formulating strategies to strengthen MBG.
This study examines the role of government in strengthening national food security through a hybrid approach combining a systematic literature review (SLR) and bibliometric analysis. Literature data were collected from the Scopus database using the query "government role AND food security," yielding 22 articles for qualitative synthesis. The findings identify four key governance dimensions: local government initiatives, national government support, agricultural policy, and intersectoral collaboration. Effective food security governance requires coordinated action across levels of government, supported by clear legislation, adequate funding, and partnerships with civil society and the private sector. Agricultural policies promoting smallholder farmer groups, technology access, and sustainable practices further strengthen food availability and household-level resilience. Bibliometric analysis reveals dominant research clusters around policymaking, climate change, food insecurity, and governance, reflecting the multidimensional nature of food security challenges. However, several implementation barriers persist, including weak intergovernmental coordination, limited rural infrastructure, low technology adoption among smallholder farmers, and insufficient adaptive capacity in the face of climate change. This study highlights the need for integrated, adaptive, and evidence-based governance frameworks to achieve sustainable and inclusive food security outcomes.
The Free Nutritious Meal (Makan Bergizi Gratis [MBG]) program is a strategic government policy introduced under President Prabowo Subianto of Indonesia, aimed at improving children's nutritional status, reducing stunting, and strengthening human resource quality. Although the benefits of school feeding programs are well established globally, comprehensive studies on the effectiveness of the MBG program within Indonesia's regulatory and institutional capacity context remain limited. This article analyzes the MBG program using an evidence-based public policy approach and a political economy lens, drawing on a review of Scopus-indexed international journal articles, academic books, and the national regulatory framework. The analysis indicates that school feeding programs have positive effects on children's nutritional status, school attendance, and learning outcomes; however, their effectiveness is strongly influenced by governance quality, food safety, cross-sectoral coordination, and fiscal sustainability. In light of these findings, this article argues that the MBG program holds considerable potential as a transformational policy. Nonetheless, without sound fiscal design, strengthened institutional capacity, and robust public accountability mechanisms, the policy risks becoming a costly and unsustainable populist intervention.
This study aims to analyze the legal status, selection mechanism, and legal protection of employees of the Nutrition Fulfilment Service Unit (Satuan Pelayanan Pemenuhan Gizi/SPPG) who are appointed as Government Employees with Work Agreements (Pegawai Pemerintah dengan Perjanjian Kerja/PPPK) within the Indonesian civil service system. This study used a normative legal research method, drawing on statutory, conceptual, and case approaches. This study examines relevant regulations governing the Free Nutritious Meals Program and the State Civil Apparatus system. The results show that, formally, SPPG employees appointed as PPPK have a legitimate legal basis under the prevailing laws and regulations. However, there are normative ambiguities regarding the criteria for eligible employees, the classification of positions within the civil service structure, and the absence of clear, standardized selection mechanisms based on the merit system. Furthermore, several issues related to legal certainty persist, including unclear parameters for contract renewal, potential discretion in performance evaluation, legal risks arising from operational activities, and the lack of comprehensive administrative and judicial remedies in employment disputes. These conditions indicate that although the policy is legally recognized, its implementation has not fully reflected the principles of meritocracy, legal certainty, and integrated civil service management. Therefore, more detailed implementing regulations are required to ensure transparent recruitment, objective evaluation, and adequate legal protection for SPPG employees as PPPK.
This study analyzes the media construction of the Free Nutritious Meal (MBG) program’s objectives in online news coverage through the lens of agenda-setting theory. It emphasizes three main dimensions—object salience, attribute salience, and actor salience—to understand how the media shapes issue priorities, policy interpretations, and the dominant voices in public discourse. Using a descriptive qualitative case study design, 150 articles from Kompas.com, Detik.com, and Tempo.co were analyzed via NVivo 15. The results indicate that coverage is dominated by objectives related to nutritional intake and stunting reduction (42.01%); while other objectives, such as food security and economic growth, receive significantly less attention. At the attribute level, the media frames the MBG program primarily as a nutrition-based intervention for vulnerable groups, marginalizing other development dimensions. At the actor level, discourse is dominated by state entities—specifically the National Nutrition Agency (BGN) and various ministries—reflecting a state-centered agenda. These findings highlight the need to position the MBG program as a cross-sectoral policy and strengthen inclusive public communication.
This study examines coordination between schools and the Nutrition Food Production Center (SPPG) in implementing Indonesia’s Free Nutritious Meal Program (MBG) in Bojonegoro Regency, East Java, across schools with diverse operational capacities. This study uses integrated qualitative methods by highlighting governance processes—role allocation, communication flows, decision-making, and reporting—rather than impact indicators. Data were generated through purposive focus group discussions with school principals, teacher MBG coordinators, SPPG managers and operational staff, and school committee representatives or parents, and triangulated with relevant program documents. Transcripts were analyzed thematically using iterative coding. Findings show coordination is mainly operational and weakly institutionalized: schools act as passive recipients, while SPPG controls menu selection, production, and logistics, yielding asymmetric, largely one way information exchange. Communication and problem reporting rely on informal messaging and brief delivery-time interactions, with limited documentation, unclear pathways, and inconsistent feedback. These governance gaps contribute to recurring delivery delays, unannounced menu changes, inadequate accommodation for dietary restrictions, and increased administrative workload for schools. They also intensify parental concerns regarding food quality and safety and influence student acceptance, thereby undermining program legitimacy. The study concludes that implementation quality depends on strengthening local coordination capacity through regular coordination forums, standardized reporting and feedback protocols, clearer role and accountability structures, and ongoing technical support aligning centralized standards with context-sensitive adaptation. Institutionalizing coordination would enable the school SPPG network to transition from reactive delivery to continuous improvement, supporting transparent learning, effective risk management, and sustained community buy-in over time.
The Free Nutritious Meal (Makan Bergizi Gratis) program is a strategic national policy for strengthening human capital in Indonesia; however, its implementation is subject to significant fiscal and governance risks arising from the complexity of decentralized supply chains. This study aims to develop an integrated fraud prevention model, termed Smart-Nutri Governance, by combining digital governance architecture with continuous auditing mechanisms. This study employs a design-based policy research approach, using regulatory gap analysis and comparative policy analysis against India's Mid-Day Meal Scheme (Pradhan Mantri Poshan Shakti Nirman) and Brazil's National School Feeding Program (Programa Nacional de Alimentação Escolar). The analysis identifies three critical governance gaps: data validity (ghost recipients), price volatility, and audit detection lag. A simulation using West Java Province data estimates potential fiscal losses of up to 1.15 trillion Indonesian rupiah per year due to inefficiencies in beneficiary validation. To address these gaps, this study proposes a three-layer digital control architecture: (1) real-time biometric or QR-based validation at the point of service, (2) mandatory e-marketplace procurement to ensure price transparency and audit trails, and (3) artificial intelligence–based continuous auditing for real-time anomaly detection. The findings indicate that this model is projected to enhance control effectiveness and offer greater supervisory value compared to conventional post-audit approaches. This study contributes theoretically by integrating Fraud Diamond Theory with digital governance and continuous auditing in the public sector context. Practically, it provides an applicable and adaptive policy framework for strengthening financial accountability in large-scale social assistance programs.
Regional financial management demands transparency and integration through the Regional Government Information System (SIPD). Despite national mandates, provincial execution indicates asymmetric disparities. The research question asks how institutional capacity disparities and infrastructure asymmetry hinder SIPD optimization. This study aims to evaluate the dynamics of regional financial execution and administration via SIPD and identify root structural constraints. Using a descriptive qualitative method based on the CIPP (Context, Input, Process, Product) model, data from West Java, Banten, and Jambi were collected via interviews, observations, and document reviews, then analyzed using an interactive data analysis technique. The novelty lies in the holistic, multi-tier comparison of institutional capacity asymmetry at the provincial level. Findings and discussions indicate suboptimal aggregate implementation. Contextually, policies align with single-data urgency. Input evaluations reveal deficits in digital infrastructure and human resource literacy. Operational processes are disrupted by API synchronization failures and shadow manual bookkeeping practices. Product evaluations show benefit disparities; West Java achieved absolute efficiency, while Banten and Jambi experienced disbursement stagnation. In conclusion, capacity inequalities hinder SIPD effectiveness. It is recommended that the central government shift from reactive technical updates to Business Process Reengineering (BPR) standardization and sustainable capacity building to realize resilient digital financial governance.
