This study investigates the relationship between the disclosure of historical tourism information by local governments and tourism performance in Indonesia. Employing a quantitative research design, data were collected from 152 respondents, including local government officials, tourism stakeholders, and community members, using a purposive sampling method. This approach ensured the inclusion of participants with direct knowledge and involvement in historical tourism activities. Data analysis was conducted using IBM SPSS software, utilizing descriptive statistics, correlation, and multiple regression analysis to examine the relationships between variables. The results indicate that effective disclosure practices positively impact tourism performance, with key factors including the involvement of regional heads, legislative councils, mass media, tourism business actors, investment value, tourism budgets, and grant expenditures. The study highlights the importance of transparency and comprehensive information dissemination in enhancing tourism performance. Future research should explore the role of digitalization and innovative technologies in improving historical tourism disclosure and performance. These findings have significant implications for policymakers and practitioners in the tourism sector, emphasizing the need for robust disclosure practices to foster tourism development and economic growth.

This study aims to examine and analyze financial statement fraud from the perspective of the hexagon theory using secondary data. The research sample was selected through purposive sampling, consisting of Ministries and Agencies in Indonesia. The research method employing the OLS (ordinary least squares) approach involves testing the model’s suitability through the F-statistical test, evaluating the coefficient of determination by examining, and conducting hypothesis testing using EViews. The findings of this study suggest that pressure and sscapability do not significantly influence financial reporting fraud. In contrast, opportunity, rationalization, arrogance, and collusion positively and significantly impact financial fraud reports. Implementing a whistleblowing system is crucial for ensuring that e-procurement encompasses all elements of government organizations, serving as a means of transparency and accountability to mitigate the occurrence of fraudulent financial reports within government entities, particularly in Ministries and Agencies in Indonesia. The financial audit opinion is not intended to detect fraud but to assess conformity with government accounting standards, the extent of disclosure, compliance with legislation, and the effectiveness of the government's internal control system. This can encourage institutions in other countries to strengthen the financial security of their organizations.

The Sipongi System is essential in dealing with forest and land fires because this system provides real-time data that empowers stakeholders and communities to proactively overcome fire dangers. Its advantages are seen in its ability to provide detailed information regarding weather conditions, wind patterns, water levels in peatlands, air quality, and responsible work units. This data facilitates efficient decision-making and resource allocation for fire prevention and control. As an embodiment of Collaborative Governance, the Sipongi System actively involves various stakeholders, including government institutions, local communities, environmental organizations and the private sector. This cooperative approach fosters collective responsibility and accountability, improving fire management efforts. The Sipongi approach is critical in reducing forest and land fires in Indonesia by providing real-time data and a collaborative governance model. This results in faster response times, more effective fire prevention and better resource allocation. Although initially designed for Indonesia, the adaptable nature of the system makes it a blueprint for addressing similar challenges in other countries and regions, tailored to specific needs and environmental conditions. Qualitative research methods underlie this study, including interviews with key stakeholders and analysis of credible sources. Government officials, community leaders, environmental experts and organizational representatives were interviewed to comprehensively examine the mechanisms of the Sipongi System and its impact on forest and land fire management in Indonesia. Future research should explore the application of Sipongi Systems and collaborative governance in various contexts by conducting comparative studies across countries and ecosystems. Additionally, assessing the long-term impact and sustainability of the Sipongi System is critical to evaluating its effectiveness over time.

Divorce for female civil servants in Indonesia is more complex than for non-civil servants due to a pseudo-administrative process. This condition requires submitting a written application for divorce permission to their agency and proceeding through multiple lengthy stages. During this process, women must verbally disclose sensitive personal details to state authorities. Failure to obtain written permission or to report the divorce within a specific period can result in disciplinary action. This paper examines how female civil servants protect their privacy while seeking divorce permission, focusing on managing personal information, controlling divorce-related details at work, and handling the information turbulence that arises. The researcher collected data from 12 female civil servants at Indonesia’s Directorate General of Taxes (DGT) who had applied for divorce permission. The findings reveal the subjective experiences and strategies women civil servants use to manage sensitive personal issues. The quasi-administrative nature of the divorce permit process introduces complexities that extend beyond formal procedures. Regulations governing the submission of divorce permits, overseen by government agencies, often add to the burden these women face, neglecting their privacy and psychological well-being. Impartial individuals and gender preferences in the verification team can exacerbate distress. Therefore, revising the divorce permit regulations to enhance privacy and sensitivity is crucial. The study recommends early information about the process and communication training for maintaining privacy.

Central Sulawesi has been grappling with significant challenges in human development, as indicated by its Human Development Index (HDI). Despite recent improvements, the region still lags behind the national average. Key issues such as high poverty rates and malnutrition among children, particularly underweight prevalence, pose substantial barriers to enhancing the HDI. This study aims to analyze the impact of poverty, malnutrition, and household per capita income on the HDI in Central Sulawesi. By employing panel data regression analysis over the period from 2018 to 2022, the research seeks to identify significant determinants that influence HDI and provide evidence-based recommendations for policy interventions. Utilizing panel data regression analysis with a Fixed Effect Model (FEM), the study reveals that while poverty negatively influences with HDI, underweight prevalence is not statistically significant. In contrast, household per capita income significantly impacts HDI, with lower income levels leading to declines in HDI. The findings emphasize the need for comprehensive policy interventions in nutrition, healthcare, and economic support to enhance human development in the region. These interventions are crucial for addressing the root causes of underweight prevalence and poverty, ultimately leading to improved HDI and overall well-being. The originality of this research lies in its focus on a specific region of Indonesia, providing localized insights and recommendations that are critical for targeted policy making.