THEORETICAL REVIEW OF THE IMPLEMENTATION OF STATE CIVIL APPARATUS ETHICS IN DIGITALS-BASED PUBLIC SERVICES (E-GOVERNMENT) IN INDONESIA

There are practices of service from the government to the community through public services, but in Indonesia, there are still many violations of policy, which is a violation of ethics in carrying out or implementing public services and this is often done by civil servants or state civil servants. In terms of e-government, this must follow public service ethics based on the principle of openness, namely information openness, ease of access, and accountability that can be legally accounted for in the public interest. This study conducted a qualitative literature study. The study shows that the ethical principles contained in government regulations, especially Article 10 of the Government Regulation of the Republic of Indonesia Number 42 of 2004 concerning the Development of Spirit Corps Spirit and the PA Pada Server Service Code of Ethics, serve to ensure the provision of high-quality digital public services at the central and provincial levels.


INTRODUCTION
Although the government usually serves the public through public services, there are still many political violations related to ethical violations in conducting or running public services, and these violations are usually committed by the government. state or ASN. The concept of good governance, also called good governance, is a bond between the public and private sectors. Mistrust of citizens becomes a problem for the implementation of good governance due to the limitations and weaknesses of the government, as well as the ethics of managing public services by the state civil apparatus (ASN), which is often caused by abuse of power. However, article 4 of Law No. 5 of 2014 concerning the state civil apparatus stipulates that the state civil apparatus must meet high ethical standards in the implementation of public services by civil servants. The level of satisfaction of regional apparatus is assessed based on the position of ASN in service offerings.
Governance is the process of public institutions that guarantee human rights, manage public resources, and solve public problems. Corruption and abuse of authority as well as Volume 2 Number 6 June 2023 p- ISSN 2963-1866-e-ISSN 2963 is studied by the field of philosophy that studies moral qualities and norms. Analysis and application of concepts such as right, wrong, good, bad, and responsibility are part of ethics. Because our ethical views often differ from those of others, ethics begins when humans reflect ethical elements in their spontaneous opinions. Therefore, ethics is necessary, which means establishing human actions.
In Constitution, No. 25 of 2009, community services is when public administrators provide facilities or administrative services for all state communities as well as citizens who are in harmony with the regulations in the Law. state and population by laws and regulations. Instead, the term "public" comes from the English "public," meaning "public," "community," and "state." Even in standard Indonesian, the word "general" is often used to describe "general", "many people", or "crowded". (Sinambela et al., n.d.) states that the term "Praja"which means "people"-was the first to use the term "public official". Public service refers to the fulfillment of the wants and needs of people in government offices. Defined as the provision of services to the needs of the community or groups interested in the organization by predetermined rules of the game (Sinambela et al., n.d.).
To improve the welfare of the people, the community or society must establish a state; in this case, the state bureaucracy must be able to meet the needs of the people. The "good" and "bad" rules in public service are based on codes of ethics or standards of conduct. A code of ethics, according to (Sujamto, 1986), a bureaucrat and writer, is a tool to help organizations, sub-organizations, or even non-organizational groups achieve their goals.
If implemented correctly, the code of conduct has many advantages. They can help the organization achieve its goals and serve as moral standards for all members of the organization. This is because government organizations that follow the code of ethics will show a good, conscientious, honest, and loyal attitude. In addition, state officials will have a moral awareness of their position on behalf of the people and the country. Therefore, ethics will determine how all public service providers act to provide the best service to their customers.
According to the Government Regulation of the Republic of Indonesia No. 42 of 2004 concerning Corps Soul Development and the Code of Ethics for Public Officials, public officials must have a code of ethics that will regulate their attitudes, behaviors, and actions during the performance of their functions and relationships. This code of conduct must be adhered to daily. In carrying out state duties, a public official must be guided by state ethics, the administration of government, organization, and society, as well as to himself and his fellow officials, according to Article 7. Public servants act based on a code of ethics to provide the best service by behaving well.

Digital-Based Public Service (e-government)
The World Bank Group (WBG) defines "e-government" as the use of technology for more effective, efficient, transparent, and accountable activities carried out by the government in providing public services. The Ministry of Communication and Information Technology (Wibawa, 2019) defines "e-government" as a public service provided with an official government website or domain (go. id).
In addition, in the book E-Government In Action, (Indrajit et al., 2005), describes Egovernment aims to create a government atmosphere where various communities work Theoretical Review of the Implementation of State Civil Apparatus Ethics in Digitals-Based Public Services (E-Government) in Indonesia Vol 2, No 6 June 2023 526 https://joss.al-makkipublisher.com/index.php/js together to achieve a common goal. Therefore, the objectives set must be by the objectives of current stakeholders, For example, (a) improving the performance and productivity of government operations for public services, (b) encouraging honest governance, (c) improving the quality of life of the people by providing community services, and (d) promising the establishment of a democratic government.
E-government or e-gov refers to two main things: first, the use of information technology (Internet) as a new tool; And second, the purpose of its use is to make the government able to operate effectively, efficiently, and productively by using Internet technology, which reduces all complex procedures. E-government of public services strives to provide comprehensive public services through information. This information includes the vision and mission, work schedule, public services, and relationships with each SKPD, including external parties. (Mahadi et al., 2018). One of the objectives of the Indonesian Constitution No. 25 of 2009 concerning Public Services is to ensure the quality of public services. The law also establishes principles of good governance to ensure that the government's responsibility for managing public services is carried out effectively.
By using e-gov, people can do many services online, visiting government offices directly (Junaidi & Zulgani, 2011). By increasing transparency and accountability of public service institutions, e-government is expected to encourage good government governance. In addition, e-gov is expected to be able to make efficient improvements in activities for bureaucratic activities as well as stimulate creative things as well as increase innovation in civil servants who provide services for the community.

METHOD RESEARCH
The qualitative method is the choice of researchers for this research method, which emphasizes analysis or description. In qualitative research, the subject's perspective and the theoretical foundation that researchers use as guidelines are more emphasized. This makes the research process closer to the phenomena occurring in the field. Library research is the process used to collect data for this research (Mahmud et al., 2011). According to Abdul Rahman Sholeh (2005), library research is any investigation that utilizes media sources such as print media or electronic media.

RESULTS AND DISCUSSION Implementation of Public Service Ethics
The "good" and "bad" rules in public service are based on codes of ethics or standards of conduct. A code of ethics, according to (Sujamto, 1986), a bureaucrat and writer, is a tool to help organizations, sub-organizations, or even non-organizational groups achieve their goals. A tool that, of course, he can keep if he feels the need. A code of ethics is a moral standard formulated by a group of authorities to determine which attitudes must be adhered to by group members while they work.
When implemented correctly, codes of conduct have many advantages. They can help the organization achieve its goals and serve as an ideal attitude outline for all parts of the organization (Susanty, 2020). This is because government organizations that apply ethical standards will display attitudes that demonstrate a high level of honesty and transparency. In addition, the leaders of the Theoretical Review of the Implementation of State Civil Apparatus Ethics in Digitals-Based Public Services (E-Government) in Indonesia joss.al-makkipublisher.com/index.php/js 527 country will have a moral awareness of their position as representatives of the state and the people. Therefore, ethics will determine how all public service providers act to provide the best service to their customers.
Government Regulation of the Republic of Indonesia No. 42 of 2004 concerning Corps Soul Development and the Code of Ethics for Civil Servants regulates the attitudes, behaviors, and actions of civil servants while carrying out their duties and associations. Every day, you must abide by this code of ethics. In carrying out state duties, a public official must be guided by state ethics, the administration of government, organization, and society, as well as to himself and his fellow officials, according to Article 7. To provide the best service and behave "ethically" and "well" in the administration of government, the attitude of a civil servant is based on a code of ethics. Public servants are required to abide by the code of ethics set by the government, as indicated above, while they are employed. Not only ethics must be applied to oneself, but also to society as a whole. Government Regulation of the Republic of Indonesia No. 42 of 2004 concerning Corps Soul Development and Code of Ethics for Public Officials, Articles 8, 9, 10, 11, and 12 explain the ethical basis of civil officials.
State ethics are as follows: a) fully implement the 1945 Constitution and Pancasila; b) uphold the dignity and dignity of the nation; c) function as a mobilizer and unifier of the nation in the Republic of Indonesia; d) comply with existing laws and regulations while on duty; e) responsible for the administration of clean and authoritative government; and f) be friendly, open, honest, and fair (Article 8).
Organizational ethics include a) fulfilling its duties and authorities by applicable regulations; b) maintaining the confidentiality of information; c) complying with policies determined by competent authorities; d) creating work value that improves organizational performance; e) cooperating with other relevant work units to achieve common goals; and f) can carry out tasks. (Article 9).
Ethics in society These include: a) living a simple lifestyle; b) providing service with empathy, respect, and courtesy, selflessly and without coercion; c) providing services promptly, precisely, openly, fairly, and without discrimination; and d) concentrate on improving people's welfare as they work. (art. 10).
The ethics of civil servants are as follows: a) respect for citizens of different religions or beliefs; b) maintaining a sense of solidarity among public servants; c) respect for colleagues, both vertically and horizontally within one work unit, agency, or between agencies; d) respect for different opinions; e) protect the dignity and dignity of public servants; and f) build and sustain the country.
The above-mentioned government regulations should be applied by the deontological code during the daily work of civil servants. To ensure that the operation of public services runs smoothly, the application of ethics is essential. First, ethics in public service is an important element that cannot be ignored. To ensure that the ethical standards governing public services are constantly updated, ethics must begin by assessing how it is applied.
regulations establish a code of conduct for civil servants to improve their quality while working daily. The quality of public servants as public servants will affect how they serve citizens. The application of ethics is closely related to the world of public service. According to the (Keban, 2004), there is a traditional recommendation to separate administration from politics from 1900 to 1929, indicating that administrators perform public services neutrally and without political influence. However, an interesting criticism of aristocracy in the 1930s was the involvement of civil servants in public decisions (Susanty, 2020). After that, the public began to pay attention to the "ethical games" of government officials. The value of success by civil servants is not only based on the implementation of administrative principles, such as efficiency and economy but also on moral principles, especially how they contribute to the public interest or general welfare (Henry, 2015).
However, it is considered ineffective to apply ethics in public service. Public service in Indonesia is not an easy task. Some factors that hinder the best performance of public services include weak systems and human resources that do not meet the requirements (Susanty, 2020). In addition, many ethical and moral violations occur unconsciously. In terms of the state, the administration of government, organizations, and society, as well as towards oneself and coworkers, public officials have a code of ethics. In the context of public service, it is helpful to have a specific code of conduct for public servants that sets standards for fulfilling the responsibilities of service providers. This is a dilemma between moral and ethical issues. There are great expectations for professional and responsible public service, but moral and ethical problems are difficult to solve. Everyone's ethical attitude can come from their conscience (Abreu et al., 2022). The mental point of view that supports the religious values and moral ethics of Pancasila comes from everyone. The more moral and ethical violations, the more public interest is finally lost. Therefore, to improve existing weaknesses and reduce these major problems so that they continue to be improved and society becomes satisfied, moral improvement is needed (Susanty, 2020). A government that implements ethics will improve public services. Ethics that begin with ethics toward oneself and progress to ethics in a broader context are known as patterns of behavior. It would be good if every citizen had a way of thinking that prioritizes moral principles in terms of public services, where society functions as a receiver and a device for providing services.

Implementation of Digital-Based Services (E-Government)
It is undeniable that improving a country's ICT infrastructure has a significant effect on various business processes in all fields, including the public service sector. "E-government" is a term used to describe how government agencies use ICT. However, the purpose of using egovernment is to accelerate the implementation of good governance, which consists of attributes such as accountability, transparency, responsiveness, equality, efficiency, and effectiveness, as well as engagement and focus on treaty policies. To improve the quality of life of the community, effective governance is expected to provide the best, most effective, and most efficient public services. However, the improvement of ICT must be balanced with the formation of the state apparatus and the implementation of work culture in the workplace (Ardipandanto et al., 2015).
The Ministry of Finance, a government agency of the Republic of Indonesia, also supports the development of this digital service. In 2015, e-Prime, an application that supports corporate services, was started by the General Secretariat (Setjen) (Ardipandanto et al., 2015). 529 MOF OA is the process of digitizing general organizational activities (such as files, staffing, and assets) and collaboration and communication activities (such as mail, email, chat, video conferencing, and so on) carried out by all staff. OA Ministry of Finance simplifies and facilitates business processes and improves interoperability through the concept of sharing using information systems and technology. This helps improve the quality of service. Several districts in Indonesia have created ICT-based applications (Kemenkeu, 2022): Unit Performance Measurement Categories: a. Si Tiko: This app provides weekly achievement reports and performance plans to each section, subsection, or functional group. This Google Sheets application can be used by all employees and aims to monitor achievements and work plans easily and quickly and help the process of making goal strategy decisions. b. E-IKPL: in the form of a Service User Satisfaction Index (IKPL) questionnaire application made through Gforms. The goal is to reduce the use of paper to print IKPL questionnaires, make it easier for service users to fill out surveys in all workplaces without having to meet and increase the number of users.
HR Management Category a. KI Bulletin: Using attractive and easy-to-understand infographics, this application helps all ASN employees learn about Performance Management, Internal Control, Risk Management, and Corruption Prevention. Electronic posters shared through WhatsApp groups are used as media. b. SiBela: Public servants can access the financial information forum on this app without having to talk to the Expenditure Treasurer or financial management officer, which facilitates decisionmaking. c. Hi, U!: This app is built with Google Sheets and bit.ly media to provide a variety of common services to all employees. These services include file, ATK usage, official vehicle lending, etc.
Public Service Category a. Online Tutor: The application made by the State Credit Department contains a database of the debtor's remaining balance; To satisfy creditors, the State Credit Section and the Legal and Information Section must provide reliable and up-to-date PN information, and improve PN management services. b. SnR: Because auctioneers often forget to announce auctions and forget to carry them out, the idea of creating an auction reminder app that uses Google Calendar came about in the context of auction cancellations. The purpose of this application is to reduce the number of auction cancellations caused by the absence of sellers or bidders as well as provide additional outstanding services for them. Organize c. Ultra QR 2.0 and Whatsapp: Ultra QR 2.0 is an innovation in delivering information to service users, first created with QR codes and Google Drive media. As time went by, WhatsApp became easier to use for businesses. In the implementation of tasks and functions, the application offers reliable information services; responsive and easy-to-use consulting; and complaints, suggestions, and criticisms about the performance of duties. d. Google Directory: This app is built using Google My Business and serves as a container to provide information to users of Google search pages. 530 https://joss.al-makkipublisher.com/index.php/js e. Complaint Link: As the name implies, this application is a reporting tool that uses Google Form media. The purpose of using this application is to serve as a community complaint platform directly connected to the Complaints Management Unit, giving citizens easy access to links and protecting complainants by maintaining their confidentiality. The government wants to change the use of technology in overcoming the obstacles of the technological era without neglecting user satisfaction, and this innovation is one of the ways they respond to the demands of society. All these innovations are expected to continue to evolve to meet the needs and advances in technology.

Implementation of Digital-Based Public Service Ethics
To provide public services, local and central governments use digital management, also known as e-management. Because of the benefits of using e-government, many implementations of public service ethics are seeded. In Article 10 of the Government Regulation of the Republic of Indonesia No. 42 of 2004 concerning Corps Soul Development and the Code of Ethics for Public Officials, the ethical principles that must be held by public officials when they carry out community service have been written. Of the five bases of the Government Regulation of the Republic of Indonesia, No. 42 of 2004 concerning Corps Soul Development and the Code of Ethics for Public Officials, its implementation in public services using digital are:

Living a simple lifestyle
Where this simple lifestyle in the implementation of digital-based public services can be applied through the use of WhatsApp media for information-sharing activities about work and information about the environment that ASN must know. With WhatsApp, the realization of a simple lifestyle is implemented from how ASN does not have to use technology that has a high price, only with technology at a simple cost, ASN can provide services and realize a simple lifestyle for the community. Where by the use of WhatsApp for public services is to carry out honest and transparent services regarding duties and functions for the presentation of services that are responsive and can be used for complaints, suggestions, and criticisms regarding the implementation of services.

Provide service with empathy, respect, and courtesy, selflessly and without coercion
The embodiment or implementation of the code of ethics applied in the public service code by ASN where When the use of WhatsApp used or the use of Ultra QR 2.0 is an innovation in delivering information to service users which was first made with QR codes and Google Drive media can present unlimited information, this greatly shows the code of service ethics with empathy, respect and selfless courtesy, Then the use of the complaint link where the complaint link can provide public services by the code of ethics, namely doing selfless service and without coercive elements.

Provide services quickly, precisely, openly and fairly, and non-discriminatory;
Where the use of digital-based public services by implementing the code of ethics point c is manifested in the use of Online Tutors where this application aims to satisfy creditors, the State Credit Section and the Legal and Information Section must provide reliable and up-to-date PN information, and improve PN management services. With the use of technology-based public services, it can realize services quickly by presenting financial information in an up-to-date and fair manner because it looks transparent with the ability of this application to be accessed by the public, and the work on this report is carried out appropriately and fairly also carried out or accessed by any community which is a reflection of non-discrimination.

Pay attention to the community environment
The implementation of this fourth point is carried out with digital-based public services through a complaint link where this application is a complaint forum with a form by point d this application is intended to function as a public complaint platform that is directly connected to the Complaint Management Unit, giving citizens easy access to links and protecting complainants by maintaining their confidentiality. From this purpose, the use of this complaint link is a manifestation of ASN which is responsive to the community environment with a link that can be accessed directly, makes it easier for people to provide information about their environment and makes it easier for ASN to know complaints and hopes for community improvement for the performance or facilities provided by ASN or the government itself. Concentrate on improving people's welfare while they work.
The implementation of this last point is also carried out by ASN through public services carried out with a complaint link which the aim of making it easier for the public to make complaints and criticize the duties of ASN here is also a form of doing tasks oriented to community welfare by paying attention to what are the complaints and desires of the community and correcting these shortcomings while still providing information transparently to the community.
Therefore, in carrying out digital-based public services, it must be implemented in line with Government Regulations to adjust to ethics in implementing digital-based public services, so that these public services can be carried out by the objectives of public service innovation with digital. The use of WhatsApp, google drive, and so on can make it easier for the government to carry out public services with ethics and able to serve the public fairly and transparently so that civil servants in Indonesia can be trusted by the public. Civil servants who carry out digital-based public services are expected to be able to utilize this technology as a tool that facilitates public services and overcomes problems faced in the community as well as in the relationship between the community and the government as well as the bureaucracy that occurs.

CONCLUSION
After discussing ethics for the implementation of digital public services in Indonesia, we can conclude that at the central and regional levels, the implementation of digital-based public services or E-government is carried out by the ethical values in the Government Regulation of the Republic of Indonesia Number 42 of 2004, which states Based on the discussion on the application of ethics in digital public services in Indonesia, Recommendations can be made. This research is a recommendation that can be used for those who make regulations or policies on the application of ethics in public services digitally or in e-government.