Universal Health Coverage is a health insurance system that ensures every citizen in the population has equitable access to quality and effective promotive, preventive, curative, and rehabilitative health services. Meanwhile, the Medan City Government of Indonesia is trying to improve health services through the Medan Berkah Health Insurance Program by adopting Universal Health Coverage, which aims to provide Universal Health Coverage to the entire community. This study aims to explain the implementation and projection of the development of health services of the Medan City Government with the Universal Health Coverage System in the Medan Berkah Health Insurance Program which is intended as a step in providing opportunities for all people to get equal opportunities in health services, especially for the poor. This research uses qualitative research by using the literacy study method by studying related documents and conducting in-depth observations. Data analysis included data reduction, presentation, and conclusion drawing. The Medan City Government implemented the Universal Health Coverage Program in Jaminan Kesehatan Medan Berkah, which aims to improve health services in the city. The government is committed to simplifying the bureaucracy, managing the medical workforce, and collaborating with stakeholders and the community. However, challenges include low community participation, limited resources, lack of coordination, and limited access to information, which hinder the successful implementation of the program.

This study analyses the long-run relationship between, and the direction and magnitude of impact of sectoral economic growth and fiscal capacity on government health expenditure. The study was carried out to validates the Wagner hypothesis from sectoral perspective and revenue-expenditure hypothesis for South Africa for the period 1984–2020. Fully modified least squares and dynamic least squares and canonical cointegration regression were used to achieve the objectives of the study. Empirical regression results showed that there is a negative impact of the secondary sector GDP on public health expenditure. Thus, invalidating the Wagner hypothesis and suggesting that secondary sector GDP cannot serves as an answer for public health expenditure. However, there was a positive relationship between tertiary sector GDP and public health expenditure. The study make case for unceasing provision of an enabling environment that continuously support growth of the tertiary sector.

This study explores the determinants of auditor performance, focusing on the moderating role of organizational commitment within the Tangerang City Inspectorate. Employing stratified random sampling, a sample of 250 auditors was chosen to ensure diversity across experience, departmental affiliation, and roles. Quantitative analysis used SPSS to examine the relationships between auditor performance, organizational commitment, and other relevant variables. Findings indicated that organizational commitment significantly moderates the effects of various social pressures on auditor performance. This underscores the necessity for auditing organizations to foster organizational commitment to enhance auditor efficacy and uphold ethical standards. These results hold substantial implications for governance and audit quality assurance, suggesting that reinforced organizational commitment could lead to more robust auditor performance and ethical conduct within similar urban governance settings. This study contributes valuable insights into the influence of organizational dynamics on auditor behaviour and performance outcomes.

The economic viability of a photovoltaic (PV) installation depends on regulations regarding administrative, technical and economic conditions associated with self-consumption and the sale of surplus production. Royal Decree (RD) 244/2019 is the Spanish legislation of reference for this case study, in which we analyse and compare PV installation offers by key suppliers. The proposals are not optimal in RD 244/2019 terms and appear not to fully contemplate power generation losses and seem to shift a representative percentage of consumption to the production period. In our case study of a residential dwelling, the best option corresponds to a 5 kWp installation with surplus sale to the market, with a payback period of 18 years and CO₂ emission reductions of 1026 kg/year. Demand-side management offers a potential improvement of 6%–21.8%. Based on the increase in electricity prices since 2020, the best option offers savings of up to €1507.74 and amortization in 4.24 years. Considering costs and savings, sale to the market could be considered as the only feasible regulatory mechanism for managing surpluses, accompanied by measures to facilitate administrative procedures and guarantees for end users.

Analyzing ecosystem service values (ESV) is crucial for achieving sustainable development. The main objective of this study was to assess the ecosystem services of the Cisadane watershed in Indonesia, with specific goals: (i) examining the spatiotemporal dynamics of ESV using multi-year land use and land cover (LULC) data from 2000 to 2021, (ii) exploring trade-offs and synergies among various ecosystem services, and (iii) investigating the sensitivity of ESV to changes in LULC. The results unveiled a significant decrease in forested areas (21.2%) and rice fields (10.2%), leading to a decline in ESV of $196.37 billion (33.17%) from 2010 to 2021. Throughout the period from 2000 to 2021, interactions between ESV were mainly synergistic. Projected from the baseline year (2021), the decline in ESV is expected to persist, ranging from $24.78 billion to $124.28 million by 2030 and from $45.78 billion to $124.28 million by 2050. The total estimated ecosystem values exhibited an inelastic response in terms of ecosystem value coefficients. The study also emphasizes an inelastic response in total estimated ESV coefficient concerning ecosystem value coefficients. These findings underscore the urgent need for targeted conservation efforts and sustainable land management practices to mitigate the further decline in ecosystem services and safeguard the long-term well-being of the Cisadane watershed and its inhabitants.