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TECHNOLOGICAL INNOVATION IN PUBLIC FINANCIAL GOVERNANCE: A PUBLIC ECONOMIC PERSPECTIVE ON FISCAL EFFICIENCY AND TRANSPARENCY Fadillah Harmi; Revi Haryanti; Rayhan Agustin; Boni Saputra
Algebra : Jurnal Pendidikan, Sosial dan Sains Vol. 6 No. 1 (2026): Algebra : Jurnal Pendidikan Sosial dan Sains
Publisher : Yayasan Amanah Nur Aman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58432/d8m8r131

Abstract

Digital innovation in public financial management is one of the key drivers to achieve transparent, efficient, and fair fiscal governance. The purpose of this study is to analyze the application of digitalization in public financial management by studying best practices that have been implemented in Indonesia and around the world. The research method used is a literature study through the analysis of journals, books, and policy documents related to the subject. The results of the study show that the distribution of digital technologies, such as e-budgeting, e-audit, blockchain, and digital payment, reduce potential deviations in the field of moral guidelines, accelerate the public service process, and strengthen fiscal justice through budget equity. This article concludes that digital innovation must be supported by strengthening regulations, increasing the capacity of the apparatus, and public participation so that the goals of good governance can be achieved.    
THE INFLUENCE OF LEADERSHIP AND DECISION MAKING ON SOCIAL LIFE IN PIONEER ORGANIZATIONS OF GOOD IN WEST SUMATRA Dina Adilla Maharani; Syamsir Syamsir; Fadillah Harmi; Nadila Vhitra Januar; Nasywa Dwi Aura; Revi Haryanti; Shafira Ramadhani
Algebra : Jurnal Pendidikan, Sosial dan Sains Vol. 6 No. 2 (2026): Algebra : Jurnal Pendidikan Sosial dan Sains
Publisher : Yayasan Amanah Nur Aman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58432/k18q7593

Abstract

This study looks at how leadership and decision-making affect the social aspects of the Pelopor Kebaikan organization in West Sumatra. The research takes a qualitative approach with descriptive methods. Data were gathered through in-depth interviews, observations, and document collection. The Branch Coordinator of Pelopor Kebaikan in West Sumatra was the main informant for this study. The findings reveal that leadership significantly impacts solidarity, member quality, and the organization's sustainability. Leaders play a crucial role in creating an effective system. They achieve this by providing regular training, rewarding active members, and offering discussion forums for all members to share their opinions and feedback. The organization uses two methods for decisionmaking. First, it involves members through deliberation for certain decisions. Second, the leader makes special decisions to ensure the organization runs smoothly and maintains confidentiality. Decision evaluations occur by assessing impacts, conducting surveys among members, and revising decisions if necessary. From the research results, we can conclude that democratic leadership and an open decision-making process foster better social interactions within the organization. This is clear from effective communication, a heightened sense of responsibility among members, and strong solidarity during the organization’s social activities.