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All Journal Jurnal Kebijakan Publik Professional : Jurnal Komunikasi dan Administrasi Publik Publik (Jurnal Ilmu Administrasi) Dinamika Governance : Jurnal Ilmu Administrasi Negara JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Pengabdian kepada Masyarakat Nusantara Caraka Prabu : Jurnal Ilmu Pemerintahan GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal DIALEKTIKA : Jurnal Ilmu Sosial PREDIKSI : Jurnal Administrasi dan Kebijakan Jurnal Ilmu Administrasi Negara Al-Zayn: Jurnal Ilmu Sosial & Hukum Mandalika Journal of Business and Management Studies Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Cendekia Ilmiah PESHUM International Journal of Social, Economic, and Business JHSS (Journal of Humanities and Social Studies) Jurnal ISO: Jurnal Ilmu Sosial, Politik dan Humaniora Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Muhammad Agus Muljanto
Program Studi Administrasi Publik, Fakultas Ilmu Sosial Budaya Dan Politik, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Transparansi dan Akuntabilitas Dalam Proses Rekapitulasi Suara PILKADA (Pemilihan Kepala Daerah) di KPU Kabupaten Sidoarjo Marcella Eka Wistiaulia; Muhammad Agus Muljanto
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 3 No. 2 (2025): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v3i2.411

Abstract

This study examines the implementation of transparency and accountability in the vote recapitulation process during the 2024 Sidoarjo Regional Election. Transparency was realized through real-time data accessibility using Sirekap Web technology, stakeholder involvement, and openness in each recapitulation stage. Accountability was demonstrated through official reporting, independent supervision by Panwascam, and layered verification mechanisms. The study utilized literature analysis and documentation methods, with data sourced from news outlets and academic literature. The findings indicate that the applied transparency and accountability increased public trust in the election results, despite technical and human resource challenges. The conclusion highlights the importance of technical training and comprehensive evaluation to improve electoral effectiveness. This study also recommends integrating digital technology and oversight mechanisms in future elections.
Prosedur Pengembangan Ekonomi Kreatif Pada Program Desa Berdaya Di Dinas Pemberdayaan Masyarakat Dan Desa Kabupaten Mojokerto Inneke Nik Matul Khoiriyah; Muhammad Agus Muljanto
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 3 No. 2 (2025): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v3i2.492

Abstract

Masih rendahnya kemandirian ekonomi desa serta keterbatasan akses masyarakat terhadap sumber daya produktif menjadi salah satu tantangan utama dalam pembangunan desa di Kabupaten Mojokerto. Meskipun memiliki kekayaan budaya dan potensi alam yang melimpah, potensi tersebut belum sepenuhnya diolah secara optimal oleh masyarakat. Penelitian ini bertujuan untuk mengkaji prosedur pengembangan ekonomi kreatif dalam pelaksanaan Program Desa Berdaya oleh Dinas Pemberdayaan Masyarakat dan Desa (DPMD) Kabupaten Mojokerto. Penelitian menggunakan pendekatan kualitatif dengan metode deskriptif. Data dikumpulkan melalui wawancara semi-terstruktur, observasi partisipatif, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa pengembangan ekonomi kreatif dalam program ini melibatkan tahapan pra-sosialisasi, bimbingan teknis, peluncuran produk unggulan desa, hingga penyusunan laporan pertanggungjawaban dan strategi keberlanjutan. Kolaborasi antara pemerintah, masyarakat, dan pemangku kepentingan lain menjadi kunci keberhasilan program.
Implementation Of The Disabilities And Eldery Care Program Policy At The Department Of Population And Civil Registration Of Sidoarjo Regency Frida Apprilia Pradini; Muhammad Agus Muljanto
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol. 10 No. 01 (2026): JHSS (Journal of Humanities and Social Studies) (SI)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The electronic ID card (KTP-el) is mandatory for every citizen to fulfills citizens' rights to achieve welfare. Easy access to KTP-el recording services is the first step towards this goal. The diverse conditions of the population in Sidoarjo District result in some residents, especially those with disabilities and the elderly, not having KTP-el due to economic and physical limitations. According to this issue, the Department of Population and Civil Registration of Sidoarjo developed an outreach service for KTP-el recording for people with disabilities and the elderly through the Peduli Disabilitas dan Lanjut Usia (Dilan) program. This research aims to describe the implementation and application of the Peduli Dilan program in Sidoarjo District. This research uses a descriptive qualitative method, with data collection techniques including observation, interviews, and documentation. The results of this research show that the implementation of Peduli Dilan program facilitates access to KTP-el recording for people with disabilities and the elderly, creating an administratively compliant environment.
Optimizing Performance-Based Budgeting to Improve Financial Management Efficiency in Organizations Facing Economic Dynamics Santorry Santorry; Muhammad Syahrul Fuady; Muhammad Agus Muljanto
Mandalika Journal of Business and Management Studies Vol 4 No 2 (2026): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v4i2.509

Abstract

Performance-based budgeting (PBB) has gained increasing attention as an approach to improving financial management efficiency in organizations operating under dynamic economic conditions. Economic uncertainty, fiscal pressures, growing accountability demands, and rapid technological developments require organizations to adopt budgeting systems that are more adaptive, transparent, and outcome-oriented. This study aims to examine how performance-based budgeting can be optimized to improve financial management efficiency in organizations facing economic dynamics. The study employs a qualitative library research approach based on the analysis and synthesis of scholarly literature related to performance-based budgeting, organizational capability, accountability, adaptive governance, and digital transformation. The findings reveal that performance-based budgeting enhances financial management efficiency by strengthening the linkage between resource allocation and organizational performance outcomes. The study further indicates that organizational capability, accountability mechanisms, adaptive governance, and digital transformation serve as critical factors supporting the successful implementation of performance-based budgeting. In addition, digital technologies contribute to budgeting optimization by improving information quality, monitoring systems, transparency, and evidence-based decision-making. The study proposes an integrated conceptual framework demonstrating how these interrelated factors collectively influence budgeting effectiveness and financial management efficiency. The findings contribute to the literature on performance budgeting by offering a comprehensive perspective on budgeting optimization and provide practical insights for organizations seeking to improve financial performance and organizational resilience in increasingly uncertain economic environments.
The Role of Budgetary Control in Enhancing Corporate Financial Accountability and Transparency Santorry Santorry; Bagas Johantri; Muhammad Agus Muljanto
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6470

Abstract

Purpose: This study examines the role of budgetary control in enhancing corporate financial accountability and transparency within organizational governance. Research Methodology: This research uses a qualitative approach with a literature study (library research) method to analyze the data. Data were collected from peer-reviewed international journal articles published within the last ten years and analyzed using qualitative content analysis to identify the key conceptual relationships. Results: The findings show that budgetary control plays an important role in strengthening financial accountability and transparency by supporting financial planning, monitoring, and evaluation. It also enhances managerial responsibility, improves financial reporting quality, and reduces information asymmetry, offering actionable insights into organizational practices. Conclusions: The study concludes that budgetary control functions not only as a financial planning instrument but also as a strategic governance mechanism that promotes accountability and transparency in corporate financial management. Limitations: This study is limited to a literature review and does not include primary empirical data. Contributions: This research highlights the practical importance of budgetary control for managers and policymakers in strengthening governance, improving financial discipline, and supporting transparent decision-making.
ANALISIS TECHNOLOGY ACCEPTANCE MODEL (TAM) TERHADAP WEBSITE ASSIK (AREK SUROBOYO SIAP KERJO) DI KOTA SURABAYA Moch. Taurino Isfandiari; Muhammad Agus Muljanto
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 13 No. 9 (2026): 2026 September
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v13i9.1242

Abstract

Perkembangan teknologi digital telah mendorong pemerintah untuk menghadirkan inovasi pelayanan publik berbasis elektronik (e-government), termasuk dalam bidang ketenagakerjaan. Salah satu inovasi tersebut adalah Website ASSIK (Arek Suroboyo Siap Kerjo) yang dikembangkan oleh Dinas Tenaga Kerja Kota Surabaya sebagai media penyedia informasi lowongan kerja bagi masyarakat. Penelitian ini bertujuan untuk mendeskripsikan penerimaan pengguna terhadap Website ASSIK berdasarkan pendekatan Technology Acceptance Model (TAM). Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian deskriptif. Technology Acceptance Model diperlakukan sebagai satu variabel yang diukur melalui dua indikator, yaitu Perceived Ease of Use (persepsi kemudahan penggunaan) dan Perceived Usefulness (persepsi kemanfaatan). Pengumpulan data dilakukan melalui penyebaran kuesioner kepada 385 responden pengguna Website ASSIK dengan menggunakan skala Likert empat tingkat. Selanjutnya, data dianalisis menggunakan statistik deskriptif berupa distribusi frekuensi, persentase, dan nilai rata-rata (mean). Hasil penelitian menunjukkan bahwa indikator persepsi kemudahan penggunaan memperoleh nilai grand mean sebesar 2,69 dengan kategori Setuju, sedangkan indikator persepsi kemanfaatan memperoleh nilai grand mean sebesar 2,73 dengan kategori Setuju. Temuan tersebut menunjukkan bahwa pengguna menilai Website ASSIK relatif mudah digunakan serta memberikan manfaat dalam memperoleh informasi lowongan pekerjaan. Dengan demikian, penerimaan masyarakat terhadap Website ASSIK berdasarkan pendekatan Technology Acceptance Model tergolong baik. Hasil penelitian ini diharapkan dapat menjadi bahan evaluasi bagi Pemerintah Kota Surabaya dalam meningkatkan kualitas layanan, kemudahan akses, serta optimalisasi fitur website agar semakin mampu memenuhi kebutuhan pencari kerja secara efektif dan efisien.
Co-Authors A. Tsani Sabhan Febrian Adhitya Novrizal Firmanda Akbar Berlianto Anggie Novita Rahmadani Arinal Haq Athaillah Orvala Aulia Rahmah Hidayat Bagas Johantri Balqista Safia Haya Belinda Nayla Putri Katalina Ellza Nathania Christy Endang Setyowati Esya Ananta Riski Tyanti Evita Maharani Frida Apprilia Pradini Hanin Kaulika Ulma Inneke Nik Matul Khoiriyah Leonia Gitarisa Lukman Hakim M. Thoriq Abdillah Arrizal Marcella Eka Wistiaulia Marsya Lismaya Moch Rozzaq Febriansyah Moch. Taurino Isfandiari Muhammad Aryya Maulana Muhammad Syahrul Fuady Nabila Nur Khadikah Novita Anggraini Putri Nur Aini Fatjeriyah Pasya Ramadhani Delina S Putri Azzahra Wulandari Qotrunnada Windu Kurnia Nada Rifqi Putra Al Ghifari Rifqy Akmal Fauzan Riska Ayu Rahmaida Sadam Sadewo Santorry Santorry Santorry Santorry Septian Agung Putra Kusuma Shabrina Faradila Shinta Olivia Virnanda Shofia Aldana Trixie Karin Narwastu Silaban Utomo Nova Arianto Vivin Ary Syabella Zulfika Naula Shafa