This study presents a comprehensive bibliometric analysis of the literature on public financial management (PFM), aiming to identify key trends, influential publications, and emerging themes. Using data from Web of Science and Scopus, the study examines the evolution of PFM research from 1977 to 2024. The findings reveal a significant increase in PFM research output, particularly after 2010, with countries like the United States, the United Kingdom, and China contributing the most publications. Central themes such as financial management, transparency, and accountability remain prominent while emerging topics like gender budgeting, health insurance, and blockchain technology reflect shifting priorities in the field. The study employed performance analysis and science mapping techniques to assess the structure and dynamics of PFM research. The analysis highlights key focus areas, including fiscal decentralization and sector-specific management, and identifies gaps in the existing literature, particularly regarding interdisciplinary and international collaboration. The results suggest that while PFM remains rooted in traditional governance and financial control, there is a growing emphasis on modern, innovative solutions to address contemporary challenges. This study’s insights provide a roadmap for future research, emphasizing the importance of transparency, technological integration, and inclusive financial policies. In conclusion, this bibliometric analysis contributes to understanding PFM’s evolving landscape, offering scholars and policymakers a clearer perspective on current trends and future directions in the field. Future research should focus on expanding interdisciplinary approaches and exploring the practical impacts of emerging PFM trends across different regions.

This study examines the impact of Human Resource Management (HRM) practices, specifically Compensation, Job Design, and Training, on employee outcomes, including Engagement, Efficiency, Customer Satisfaction, and Innovation within an organizational framework. Employing a quantitative research methodology, the study utilizes a cross-sectional survey design to collect data from employees within a public service organization, analyzing the relationships through structural equation modelling. Findings reveal significant positive relationships between HRM practices and employee performance metrics, highlighting the pivotal role of Employee Engagement as a mediator in enhancing organizational effectiveness. Specifically, Compensation and Job Design significantly influence Employee Engagement and Efficiency, while training is crucial for driving Innovation and Customer Satisfaction. The practical implications of this research underscore the necessity for organizations to adopt integrated and strategic HRM frameworks that foster employee engagement to drive performance outcomes. These insights are vital for HR practitioners and organizational leaders aiming to enhance workforce productivity and innovation. In conclusion, the study contributes valuable perspectives to the HRM literature, advocating for holistic HRM practices that optimize employee well-being and ensure organizational competitiveness. Future research is encouraged to explore these dynamics across various sectors and cultural contexts to validate the generalizability of the findings.

This study investigates the influence of Environmental, Social, and Governance Disclosures (ESGD) on the profitability of firms, using a sample of 385 publicly listed companies on the Thai Stock Exchange. Data from 2018 to 2022 is sourced from the Bloomberg database, focusing on ESGD scores as indicators of companies’ ESG commitments. The study utilizes a structural equation model to examine the relationships between independent variables; ESGD, Earnings Per Share (EPS), Debt to Assets ratio (DA), Return on Investment Capital (ROIC), Total Assets (TA), and dependent variables Tobin’s Q (TBQ) and Return on Assets (ROA). The analysis reveals a positive relationship between ESGD and TBQ, but not with ROA. Further exploration is conducted to determine if different ESGD levels (high, medium, low) yield consistent effects on TBQ. The findings indicate discrepancies: high and medium ESGD levels are associated with a negative impact on TBQ when EPS increased, whereas low ESGD levels correlate with an increase in TBQ with rising EPS. This nuanced approach challenges the conventional uniform treatment of ESGD in previous research and provides a deeper understanding of how varying commitments to ESG practices affect a firm’s market valuation and profitability. These insights are crucial for firm management, highlighting the importance of ESGD in relation to other financial variables and their effects on market value. This study offers a new perspective on ESGD’s impact, emphasizing the need for differentiated strategies based on ESG commitment levels.

Government performance means the results of government work. Its use is to evaluate government accountability, decision-making, efficiency, effectiveness, transparency, and achievement of goals. Purpose: This paper aims to explore the understanding of performance measurement tools commonly used in government, the reasons for using them, and the implementation of performance measurement in Indonesia. Method: This study uses a meta-synthesis method, an integrative review approach from 2000–2021, in the Scopus database using the keywords measurement system, performance measurement, performance measurement government, measurement system government. Results and Discussion: The final sample consisted of 23 studies, and the results showed that the most commonly used performance measurement was the balanced scorecard. This is because the balanced scorecard is able to explain the vision, mission, strategy, results, and operational actions, so that it can achieve local government goals. Research implications: Insight into government performance measurement can be used to determine the strengths and weaknesses of various performance measurement tools so that the government can implement performance measurement tools that are more appropriate for its government. Originality/Value: This study offers an adaptation of existing methods to measure government performance more effectively. In addition, this study focuses on the context of developing countries, which can provide new contributions to the literature.

Nowadays, urban ecosystems require major transformations aimed at addressing the current challenges of urbanization. In recent decades, policy makers have increasingly turned their attention to the smart city paradigm, recognizing its potential to promote positive changes. The smart city, through the conscious use of technologies and sustainability principles, allows for urban development. The scientific literature on smart cities as catalysts of public value continues to develop rapidly and there is a need to systematize its knowledge structure. Through a three-phase methodological approach, combining bibliometric, network and content analyses, this study provides a systematic review of the scientific literature in this field. The bibliometric results showed that public value is experiencing an evolutionary trend in smart cities, representing a challenging research topic for scholars. Network analysis of keyword co-occurrences identified five different clusters of related topics in the analyzed field. Content analysis revealed a strong focus on stakeholder engagement as a lever to co-create public value and a greater emphasis on social equity over technological innovation and environmental protection. Furthermore, it was observed that although environmental concerns were prioritized during the policy planning phase, their importance steadily decreased as the operational phases progressed.

In immigration services, it is essential to provide good service to the public, in line with the principles of public service. However, in reality, many people still feel that they have not received optimal public service. This study addresses the issue of whether there is a direct and indirect influence of employee competence on citizen satisfaction, with the indirect influence using service quality as a mediating variable. This research employs a quantitative associative method with a population of applicants at the Surakarta Class I Checkpoint Immigration Office over one month, totaling 6236 individuals. A sample of 259 people was obtained using the Isaac and Michael table. Data collection was conducted using a questionnaire distributed via Google Forms to the applicants. The results were then analyzed using descriptive analysis, hypothesis testing with SPSS version 26, path analysis, and finally, the Sobel test. The results of the study indicate that employee competence directly affects service quality with a t-value (18.119) exceeding the t-table (1.969), but does not directly affect citizen satisfaction with a t-value (0.831) less than the t-table (1.969). Meanwhile, service quality directly affects citizen satisfaction with a t-value (10.156) greater than the t-table (1.969). Path analysis and the Sobel test also show that employee competence indirectly affects citizen satisfaction through service quality, with a Sobel test t-value of (8.87) greater than the t-table (1.969). Based on these results, it is concluded that there is no direct influence of employee competence on citizen satisfaction, but there is an indirect influence of employee competence on citizen satisfaction through service quality.