Articles

Pre-Adoption Readiness of Climate Disclosure in Provincial Environmental Offices in Java Island: IPSASB SRS 1 Analysis

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This study assesses the pre-adoption readiness of six provincial environmental agencies on Java Island, Indonesia, to implement IPSASB Sustainability Reporting Standard 1 (SRS 1) Climate-related Disclosures before its mandatory effective date of January 2028, examining overall readiness levels, pillar-level development, and year-on-year change. A descriptive-comparative content analysis was applied to 12 Government Agency Performance Reports (GAPR) for 2023–2024 from all six Java provinces. A 12-indicator index operationalizing the four SRS 1 pillars (governance, strategy, risk management, and metrics and targets) was applied alongside a three-level scoring scheme (0 = absent; 1 = partial/general; 2 = specific/quantitative) and a conservative coding rule that excludes public climate program information from entity-level operational risk scores. Average readiness rose from 48.6% in 2023 to 53.5% in 2024, remaining at the intermediate stage, with marked inter-provincial heterogeneity (DI Yogyakarta: 70.8%; East Java: 29.2%). Strategy was the strongest pillar (62.5%) and risk management the weakest (37.5%). None of the 12 reports disclosed Scope 1, Scope 2, or Scope 3 operational greenhouse gas emissions at the entity level, revealing a fundamental gap between climate program reporting and entity-level fiscal risk disclosure. Pre-adoption investments should prioritize operational emissions inventories (Scopes 1–3), climate-specific risk registers, inter-agency governance coordination, and financial impact and scenario analysis capabilities. The findings support a phased implementation approach for subnational governments in developing countries.This study contributes the first SRS 1-specific pre-adoption readiness baseline for subnational governments in Indonesia, a replicable 12-indicator assessment instrument incorporating a conservative coding methodology, and empirical evidence to inform capacity-building strategies ahead of the standard’s effective date.

Evaluation of the Role of Local Government in Strengthening Flash Flood Disaster Mitigation Capacity in Teluk Wondama Regency

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Teluk Wondama Regency remains highly exposed to flash-flood hazards, particularly along the Wasior-Wondiboy-Rasiei corridor, where settlements, public services, transport networks, and government functions are concentrated. The 2010 Wasior flash flood demonstrated the severity of potential consequences, while current evidence indicates that mitigation capacity still requires systematic strengthening. This study evaluates the role of local government in flash-flood mitigation, identifies enabling and constraining factors, and formulates strategies to strengthen mitigation capacity. A qualitatively oriented mixed-methods approach was applied within an evaluative case-study design. Data were obtained from disaster-management, development-planning, spatial-planning, environmental, program, and budget documents; semi-structured interviews with nine purposively selected informants; field observations in Wasior, Wondiboy, and Rasiei; and descriptive quantitative scoring of 30 indicators across six mitigation-capacity dimensions. The local government has performed roles as regulator and planner, coordinator, facilitator, service implementer, development controller, and community enabler; however, these roles have not yet formed a fully integrated mitigation system. The overall capacity score was 54 of 120, equivalent to 45.0 on a 0-100 scale and categorized as less adequate. Policy-planning and spatial planning-watershed management each scored 50, whereas technical systems-early warning-evacuation and community capacity each scored 40. The principal finding is a persistent gap between normative capacity and operational functionality. Priority strategies include updating risk and disaster-management plans, strengthening inter-agency coordination, operationalizing the emergency operations center and sub-watershed-based early warning, testing evacuation networks, controlling risk-prone land use, sustaining preventive financing, and institutionalizing community preparedness.

Participatory Monitoring and Evaluation Practices for Enhancing Climate Change Adaptation, and their Limitations: A Case of Coffee Farming Households in Southwestern Uganda

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Effectiveness of Climate change adaptation programmes and projects is anchored in Participatory Monitoring and Evaluation (PM&E) approaches. A Qualitative study was therefore conducted in Ntungamo district, southwestern Uganda to: i) establish the PM&E practices used by the district Local Government (LG) on programs in enhancing climate change adaptation among coffee farming households, ii) identify the bottle necks in PM&E practices for interventions focused on improving climate change adaptations among coffee farming households in the district. The study was guided by Citizen’s theory of Involvement. A Key Informant guide was administered to 12 key informants from LG Administration and Agriculture Departments. Data were analyzed thematically.  Results showed that Ntungamo LG was using participatory planning, monitoring and evaluation as the PM&E practices to enhance climate change adaptation among coffee farming households. The study also identified several challenges facing PM&E at LG level, including: – lack of an M&E Department, lack of training in M&E, data accuracy issues, poor dissemination of findings, limited extension support, insufficient funding and low farmer participation. LG’s should therefore develop strategies to address these challenges in order to adequately enhance climate change adaptation among coffee farming households.

Digital Integration and Institutional Trust: The Mediating Role of E-Government Transparency in Enhancing Citizen Satisfaction

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: Digital transformation in local governance has increasingly been positioned as a catalyst for building public trust and enhancing citizen satisfaction. However, empirical evidence on how digital integration translates into trust-based outcomes through transparency mechanisms remains underexplored, particularly in developing-country contexts. This study examines the mediating roles of e-government transparency and institutional trust in linking digital integration to citizen satisfaction within decentralized governance structures.

Using data from 280 active users of integrated digital services in Malang City, Indonesia, collected between August and September 2025, this research employs Structural Equation Modeling (SEM) to test a sequential mediation model. Findings reveal that digital integration significantly enhances e-government transparency (β = 0.51, p < 0.001), which in turn fosters institutional trust (β = 0.48, p < 0.001). Institutional trust emerges as the strongest predictor of citizen satisfaction (β = 0.62, p < 0.001), with full mediation confirmed via bootstrapping.

The study contributes to digital government literature by demonstrating that technology-enabled transparency functions as a trust-building mechanism rather than merely an information disclosure tool. Theoretically, the research extends trust-based governance frameworks by positioning e-government transparency as an interactive accountability interface that bridges technological capability and citizen confidence. Practically, the findings suggest that local governments should prioritize digital platforms that enable real-time monitoring, two-way communication, and responsive feedback systems to cultivate sustained institutional trust.

Government Internal Control System and Quality of Financial Statements in West Aceh Regency, Indonesia

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The purpose of this study was to analyze the effect of the Government’s Internal Control System (SPIP) on the quality of presentation of Financial Statements in West Aceh Regency. The sample in this study were employees at the Regional Financial Management Agency (BPKD) of West Aceh Regency, totaling 25 respondents. The data used in this study were obtained by distributing questionnaires. The data analysis used in this study was simple linear regression analysis using SPSS 25. The results showed that the government’s internal control system affected the quality of the presentation of financial statements at BPKD of West Aceh Regency. The better the internal control system implemented by the authorized apparatus, the better the quality of the presentation of financial reports and government accountability in budget management.