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TPS 3R is a community-based waste management approach aimed at reducing waste generation through reduce, reuse, and recycle activities. However, the operational sustainability of TPS 3R still faces several challenges,including  waste processing effectiveness, and community participation. This study aims to analyze the community’s Willingness to Pay (WTP) for waste management fees and to formulate priority recommendations for improving the performance of TPS 3R Banjar Sugihan using the Quality Function Deployment (QFD) method. The research was conducted in Banjar Sugihan Village, Tandes District, Surabaya City, involving 563 household respondents. WTP analysis was carried out using the bidding game method, while QFD analysis was conducted through the preparation of the House of Quality (HoQ). The results showed that the community’s WTP ranged from IDR 16,000 to IDR 19,000 per month. If applied to all 3,758 households in Banjar Sugihan Village, the potential retribution revenue is estimated to reach IDR 60,128,000–IDR 71,402,000 per month. The QFD analysis indicated that the priority strategies for improving TPS 3R performance include enhancing infrastructure facilities, optimizing waste sorting and processing, increasing waste processing capacity, strengthening human resource capacity, and implementing a WTP-based retribution system. Therefore, the implementation of a WTP-based retribution system and priority strategies derived from QFD analysis are expected to support the sustainability of waste management at TPS 3R Banjar Sugihan.

Market levies are a regional taxation category that holds significant promise for increasing regional fiscal resources, complementing local tax revenues. The objectives of this study are; (1) Understanding the Communication Mechanism in the Implementation of Market Service Fee Policy in Gorontalo City. (2) Examination of Resource Availability in the Implementation of Market Service Tax Policy in Gorontalo. (3) Understanding the Bureaucratic Framework in the Implementation of Market Service Tax Policy in Gorontalo City. (4) Examination of the Implementation of Market Service Tax Policy Disposition in Gorontalo City. The method used in this study is a descriptive qualitative method. The results of this study indicate that the communication of market service fee policy has been carried out through systematic formal channels and is supported by a clear bureaucratic structure and division of tasks, but its implementation is still not optimal. This is caused by several obstacles, including unequal understanding and distribution of information among traders, limited resources in terms of both quantity and quality of human resources, budget, and inadequate market facilities. Furthermore, weak coordination and suboptimal implementation of SOPs in the field also impact work consistency, while the disposition or attitude of implementers who have demonstrated commitment but are not yet unified requires a more comprehensive strategic approach. Therefore, integrated efforts are needed, including improving the communication framework, strengthening human resource capacity, improving facilities, stricter supervision, and ongoing coaching to create more effective and professional policy implementation.

This study aims to analyze the contribution and effectiveness of Local Tax and Local Retribution revenues to the Regional Original Revenue (PAD) of Bantul Regency during the 2021–2024 period. This research employs a quantitative descriptive approach using secondary data obtained from the Budget Realization Report (LRA) of Bantul Regency. The data analysis techniques used include contribution ratio analysis and effectiveness analysis by comparing realization with predetermined targets. The results show that the contribution of Local Taxes to the PAD of Bantul Regency during the 2021–2024 period is classified as good, with an average of 45.12%. Meanwhile, the contribution of Local Retribution to PAD is categorized as very low, with an average of 6.37%. In terms of effectiveness, Local Tax revenue is considered very effective with an average effectiveness rate of 109.18%, while Local Retribution revenue is categorized as quite effective with an average effectiveness of 92.42%. Based on these results, it can be concluded that Local Taxes are the most dominant and reliable source of PAD in Bantul Regency, while Local Retribution, although quite effective in achieving its targets, still requires optimization. Therefore, efforts are needed to optimize the collection of local retributions through the expansion of retribution objects, the review of more realistic targets, and the improvement of regional revenue management quality.

This study aims to analyze the contribution of Regional Original Revenue (PAD) sources, the growth of PAD, and the level of regional fiscal independence in Tanjung Jabung Barat Regency during the 2017–2024 period. The PAD sources examined include local taxes, regional retributions, returns from separated regional assets, and other legitimate PAD. The data used in this study are secondary data in the form of Budget Realization Reports (LRA) of Tanjung Jabung Barat Regency for the period 2017–2024, obtained from the Regional Revenue Agency (Bapenda) of Tanjung Jabung Barat and the Directorate General of Fiscal Balance. This research employs a quantitative descriptive approach. The analytical techniques used include contribution analysis of PAD sources (local taxes, regional retributions, returns from separated regional assets, and other legitimate PAD), PAD growth analysis, and fiscal independence ratio analysis. The results indicate that PAD is predominantly contributed by other legitimate PAD, accounting for 62.54% of total PAD, followed by local taxes contributing 26.06%, while regional retributions and returns from separated regional assets contribute relatively low proportions. The growth of PAD during the study period shows fluctuations influenced by economic conditions, including the impact of the COVID-19 pandemic. Furthermore, the level of fiscal independence in Tanjung Jabung Barat Regency is categorized as very low, as reflected in the high dependence on transfer funds from the central government and other governmental assistance.

Restorative Justice in the Perspective of Modern Criminal Law: Challenges and Regulatory Reforms in Indonesia by a retributive approach that emphasizes punishing the offender as a form of retribution. However, this approach is considered unable to provide comprehensive justice, especially for the victims, and is not effective in resolving the social conflicts caused by criminal acts. Therefore, the concept of restorative justice has emerged as a new paradigm that emphasizes the restoration of victim losses, the responsibility of the perpetrator, and community involvement in the resolution of cases. This research aims to analyze the concept and theoretical foundations of restorative justice, its implementation in the criminal justice system in Indonesia, as well as the challenges and the need for regulatory renewal. The research method used is normative legal research with a legislative and conceptual approach, supported by secondary data as the main source. The research results show that restorative justice has been regulated in various sectoral regulations, such as Police Regulation Number 8 of 2021, Attorney General Regulation Number 15 of 2020, Law Number 11 of 2012, and Supreme Court Regulation Number 1 of 2024. However, the regulations are still partial and not integrated into a comprehensive legal framework, leading to differences in understanding and application among law enforcement officials. Therefore, the establishment of a specific law on restorative justice is necessary to ensure legal certainty, uniform application, and to create a more humane, just, and recovery-oriented criminal justice system.

This study examines the relationship between suffering in Job 1–21 and God's sovereignty in the Old Testament. The problem arises from the tension between the theology of retribution that links suffering to sin and the reality that the righteous can also suffer. Job is a key figure in understanding this theological dilemma. This study uses a qualitative method with a biblical exegetical approach through analysis of historical context, literary structure, and theological meaning. The primary data comes from the text of Job 1–21, supported by relevant theological literature. The analysis is conducted descriptively and analytically to find the relationship between suffering and God's sovereignty. The results show that Job's suffering is not a direct result of sin, but rather occurs within the scope of God's sovereignty that transcends human understanding. This text also critiques the rigid understanding of the theology of retribution and emphasizes that faith is rooted in trust, not merely rational understanding. Job's perseverance demonstrates that suffering can be a means of faith growth as well as a test that deepens humanity's relationship with God. This study emphasizes that suffering is part of God's sovereign plan and encourages believers to remain faithful and persevere amidst the uncertainties and struggles of life.

The policy plan to integrate parking fees into the Vehicle Registration Certificate (STNK), scheduled for nationwide implementation in 2027, has generated debate regarding contractual validity and fiscal justice. From the perspective of Islamic Economic Law, the transformation from a conventional pay-per-use retribution system to an annual prepaid system raises issues related to mutual consent (an-taradin) and the certainty of service benefits. This study aims to analyze the 2027 subscription parking policy using the framework of Maslahah Mursalah and the principle of distributive economic justice to assess its legitimacy as an instrument of public welfare. This research uses a normative legal method with conceptual and statutory approaches. Literature data are analyzed qualitatively through deductive reasoning to derive legal conclusions from general principles of Islamic economics in relation to contemporary fiscal policy. The findings indicate that the policy contains elements of Maslahah Mursalah, particularly in improving bureaucratic efficiency and preventing state revenue leakage (sadd adz-dzari'ah). However, from the perspective of distributive justice, the policy may contain elements of dzulm (injustice) if it is not supported by fair tariff segmentation. Without guaranteed service availability for all payers, mandatory annual parking fees risk being categorized as akl al-amwal bi al-bathil (unlawful appropriation of wealth). Therefore, a zoning-based tariff system is recommended to ensure fairness between obligations and benefits.

This study uses an integrated analysis of positive law and Islamic law at Polres Bungo to investigate the reconstruction of sanctions for juvenile offenders during the investigation stage. Empirical trends suggest a procedural and administrative orientation that may restrict substantive rehabilitation, even though Undang-Undang Nomor 11 Tahun 2012 tentang Sistem Peradilan Pidana Anak (Juvenile Criminal Justice System Act) formally adopts restorative justice, diversion, and the best interests of the child as guiding principles. Using a multidisciplinary approach that integrates statutory, theological-normative (shar‘i), and historical considerations, this study uses a normative qualitative design based on library research. The theoretical framework incorporates maqāṣid al-sharīʿah as a normative evaluation instrument, legal effectiveness theory, and punishment theories. The findings reveal a conceptual convergence between Indonesian positive law and Islamic criminal jurisprudence in differentiating criminal responsibility based on maturity and prioritizing rehabilitation over retribution. There are still differences, nevertheless, when it comes to age criteria and the classification of sanctions: Islamic law places more emphasis on moral and biological maturity (baligh and tamyīz), whereas positive law focuses on strict legislative boundaries. The predominance of formal legality over psychosocial assessment at the investigative level runs the risk of undermining rehabilitative goals. In order to maintain proportionality and child protection, this study suggests a reconstructive paradigm that operationalizes maqāṣid-based principles, combines thorough psychological evaluation, and improves diversion measures. In addition to realistically advancing the creation of a more equitable, rehabilitative, and child-centered investigative framework, the research theoretically advances the conversation about harmonizing state and Islamic law.

Efforts to protect children in conflict with the law constitute a concrete manifestation of the state’s responsibility in implementing the principles of restorative justice. This study aims to comprehensively examine the implementation process of diversion at the Pengadilan Negeri Bukittinggi and to assess the extent to which its application achieves the primary objective of the juvenile criminal justice system, namely restoring the child’s social condition without emphasizing retribution. This research employs an empirical juridical approach by combining literature review and field research through interviews with judges, court clerks, and other relevant parties. The findings indicate that the implementation of diversion at the Pengadilan Negeri Bukittinggi has been carried out in accordance with Law Number 11 of 2012 concerning the Juvenile Criminal Justice System. The diversion process is conducted through deliberation involving the offender, the victim, their respective families, and supporting institutions under the guidance of a diversion facilitator. However, several challenges remain, including limited public understanding of the importance of restorative-based settlement, insufficient human resources with adequate competence in implementing diversion, and frequent failures in reaching agreements between offenders and victims. This study concludes that diversion in court proceedings is not merely a legal obligation but also an essential instrument in creating a more humane child-oriented justice system. Therefore, enhancing the competence of law enforcement officers and strengthening inter-agency coordination are necessary to support the sustainable success of diversion.

This study aimed to analyze efforts to optimize official residence rental retribution as one of the sources of Local Own-Source Revenue (PAD) in Sikka Regency. The main problem identified was the accumulation of official residence rental arrears due to the low awareness of Civil Servants (ASN) in fulfilling their payment obligations. The method used was qualitative, with data collection techniques conducted through observations and interviews during the internship program. The results of the study showed that the Regional Financial and Asset Management Agency (BPKAD) had implemented various strategic measures, such as mapping priority areas in six sub-districts, standardizing rental values through an appraisal team, and implementing a non-cash payment system through Bank NTT based on Sikka Regent Regulation No. 22 of 2024. However, strengthening law enforcement and the digitalization of asset management still need to be improved to minimize arrears

This research aims to analyze the strategies for increasing Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) implemented by the Regional Revenue Agency (Badan Pendapatan Daerah/Bapenda) of Surabaya City. As the second largest city in Indonesia and the capital of East Java Province, Surabaya has significant potential for local revenue that needs to be optimized to support regional development. Using SWOT analysis framework and strategic management theory from David, this study examines the strengths, weaknesses, opportunities, and threats in PAD management, as well as the strategies formulated and implemented to increase revenue. This qualitative research employs a descriptive approach with data collection through in-depth interviews, observation, and documentation study at Bapenda Surabaya City during June-August 2025. Informants include agency leaders, division heads, tax and retribution collectors, and taxpayers. The results indicate that Surabaya City has successfully increased its PAD from Rp 5.2 trillion in 2022 to Rp 6.8 trillion in 2024, representing a 31% growth. Key strategies implemented include digital transformation of tax services through e-tax system, intensification of existing tax sources, extensification through identification of new taxpayers, improvement of taxpayer compliance through education and enforcement, and inter-agency collaboration for data integration. The study identifies several challenges including tax evasion, outdated property valuations, and limited human resources. This research recommends strengthening digital infrastructure, updating tax object databases, enhancing taxpayer awareness programs, improving coordination with central government, and developing performance-based incentive systems for revenue collectors.

This study aims to identify how e-government and competence affect employee performance at the Jambi City Regional Tax and Retribution Management Agency. This study is based on the fact that government agencies need to utilize information technology and improve their human resource capabilities to improve their work efficiency. The method used in this study is quantitative with multiple linear regression analysis techniques used. After the questionnaire was distributed to 54 members of the Jambi City BPPRD, the data were processed using the SPSS version 25 program. The results of the study indicate that e-government partially has a positive and significant influence on employee performance, and competence also partially has a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency, and simultaneously, e-government and competence together provide a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency.

This study examines innovative strategies to strengthen institutional and technological aspects of implementing the e-market retribution system to enhance transparency and accountability in Blitar Regency, East Java, Indonesia. The research employs a qualitative case study approach, utilising in-depth interviews with key informants from the Department of Trade, market managers, traders, and stakeholders, along with secondary data from official documents. The theoretical framework integrates New Public Management, Technology Acceptance Model, and Good Governance principles. Findings reveal that e-market retribution implementation faces both opportunities and challenges in institutional strengthening and technology adoption. Innovative strategies developed include: institutional restructuring through clear role division; capacity-building programs for human resources; technological integration through QRIS digital payment systems; stakeholder engagement through participatory approaches; and monitoring and evaluation mechanisms to ensure accountability. The study concludes that successful implementation requires a comprehensive approach combining institutional strengthening, technological readiness, and stakeholder collaboration. This research contributes to the literature on digital transformation in local government revenue management and provides practical recommendations for regions implementing similar innovations

Compliance with local tax and retribution payments plays a crucial role in increasing Regional Own-Source Revenue (PAD). However, low fiscal literacy and limited effectiveness of existing socialization programs remain major obstacles to achieving optimal revenue targets. This community service program aims to enhance the knowledge and capacity of officers at the Regional Revenue Agency (Bapenda) of Southeast Sulawesi Province in implementing more effective, persuasive, and adaptive socialization strategies. The methods used include direct observation, interviews, document analysis, material presentation, and interactive discussions. The results indicate that the socialization activities improved officers' understanding of tax literacy concepts, fiscal communication, and technology-based educational strategies. Additionally, the findings reveal that low public literacy, limited use of digital media, and varying public perceptions of fiscal transparency significantly influence taxpayer compliance. This program produced practical educational materials and strategic recommendations that can be sustainably implemented by Bapenda. Overall, the activity contributes positively to strengthening the agency’s internal capacity and refining socialization strategies to enhance taxpayer compliance and support optimal local revenue collection.

Compliance with local tax and retribution payments plays a crucial role in increasing Regional Own-Source Revenue (PAD). However, low fiscal literacy and limited effectiveness of existing socialization programs remain major obstacles to achieving optimal revenue targets. This community service program aims to enhance the knowledge and capacity of officers at the Regional Revenue Agency (Bapenda) of Southeast Sulawesi Province in implementing more effective, persuasive, and adaptive socialization strategies. The methods used include direct observation, interviews, document analysis, material presentation, and interactive discussions. The results indicate that the socialization activities improved officers' understanding of tax literacy concepts, fiscal communication, and technology-based educational strategies. Additionally, the findings reveal that low public literacy, limited use of digital media, and varying public perceptions of fiscal transparency significantly influence taxpayer compliance. This program produced practical educational materials and strategic recommendations that can be sustainably implemented by Bapenda. Overall, the activity contributes positively to strengthening the agency’s internal capacity and refining socialization strategies to enhance taxpayer compliance and support optimal local revenue collection.

Local Own-Source Revenue (PAD) serves as a vital instrument in supporting regional independence and public welfare. For decades, the Land and Building Tax (PBB) has been one of the primary sources of local revenue; however, excessive dependence on PBB is considered less effective in promoting equitable economic development and enhancing citizens’ economic rights. Forcing PBB increases of hundreds of percent, as has recently occurred in a number of regions such as Pati Regency, Central Java, and dozens of other regions amid the current difficult economic situation, has invited criticism and protests. This policy has been accused of violating human rights. For this reason this study aims to analyze the urgency of exploring alternative local revenue sources beyond PBB, such as local taxes, public service retributions, management of regional assets, and innovative revenue models based on local potential. The research uses a qualitative approach through literature review and fiscal policy analysis at the regional level. The findings indicate that diversification of local revenue sources can strengthen regional fiscal capacity, improve public service delivery, and foster broader community economic participation. By sustainably and transparently developing local potential, local governments can not only enhance community welfare but also uphold the principle of economic justice as mandated by the Constitution. Therefore, optimizing local revenue sources beyond PBB represents a strategic step toward inclusive and equitable regional economic independence.

This research aimed to determine the level of food/drink tax revenue and rent retribution in 2022–2024, as well as the government’s efforts to increase the regional gross income of Sikka Regency through the Micro, Small, and Medium Enterprises Sector in Pasar Senja Gelora. This research used a descriptive method with a qualitative approach. Data were collected through observation, interview, and documentation. The research results showed that the income from food/drink tax revenue and rent retribution had increased annually, making a positive contribution to regional gross income in Sikka Regency.The regional government tried to increase the income of this sector through direct socialization to the actors regarding the Sikka Regency Regional Regulation Number 5 of 2023 concerning Regional Taxes and Regional Retributions. This socialization aimed to raise awareness, improve understanding, and obey the regulations of tax revenue and rent retribution. Thus, this sector can be a significant income source for increasing the regional gross income of Sikka Regency.

In its ideal form, punishment is conceived as a rational and proportionate response to moral wrongdoing, grounded in demonstrable harm and clear culpability. Classical penological theories emphasize the principles of retribution, deterrence, rehabilitation, and incapacitation, all of which presume the presence of intent and injury. However, in the case of Tom Lembong, punishment was imposed absent any proven crime, malicious intent, or measurable harm. Instead, it became a symbolic act, reconfigured as a performance of political theater to assert and preserve a sovereign narrative. This article advances two interrelated aims. First, it analyzes how the penalization of Tom Lembong reflects a wider pattern wherein legal institutions are repurposed to perform sovereignty and construct legitimacy through public spectacle. Second, it critiques the inadequacy of classical penological frameworks when punishment operates without moral fault or corrective intent. Using a qualitative research method and conceptual approach, this study draws upon library-based data sources, critically engaging with theoretical literature on penology, sovereignty, and post-truth politics. Data analysis was conducted descriptively, allowing conceptual mapping between legal practices and political narratives. The findings indicate that the punishment in this case functioned less as an instrument of legal redress than as political choreography. It transformed into symbolic currency designed to enforce narrative conformity and signal power consolidation. In such contexts, punishment serves not as a corrective measure but as a performative mechanism, signaling the dominance of a political order over competing interpretations of truth. This rupture in classical penological logic calls for a post-penological framework—one that accounts for punishment as a tool of narrative enforcement and symbolic governance within post-truth legal orders. Such a framework recognizes the transformation of legal acts into staged political performances, where the appearance of justice supersedes substantive fairness.

This study aims to examine the strategy of optimizing waste retribution and its impact on increasing Local Original Income (PAD) in Karang Berombak Village, Medan City, using a literature study method. The data used are sourced from various relevant online references, such as scientific articles, research results, and policy publications. Data collection techniques are carried out through literature reviews that include statistical data, policy analysis, and case studies that are in accordance with the focus of the study. The results of the study indicate that optimizing waste retribution in order to increase PAD requires a comprehensive approach. The strategy includes structured planning, consistent supervision, increasing public awareness and participation, and providing adequate facilities and infrastructure. The implementation of this strategy in an integrated manner is expected to encourage the effectiveness of waste retribution management and contribute significantly to increasing PAD in Karang Berombak Village.

This report discusses a four-month independent internship experience at the Regional Tax and Retribution Management Agency of Palangka Raya City, specifically in the general staffing section. The internship aimed to connect theoretical knowledge gained in college with practical work experience in a government environment, as well as to develop administrative, communication, and teamwork skills. During the internship, the author was involved in various staffing administrative activities, such as recording and disposition of incoming and outgoing mail, managing employee data, and supporting internal operations. Through observation, interviews, and documentation methods, the author gained a deep understanding of staffing administrative procedures and the importance of accuracy and coordination in supporting smooth organizational operations. This experience also strengthened professional readiness and broadened insight into the work dynamics within government institutions. The implications of this activity demonstrate that systematic and professional staffing administration plays a crucial role in supporting organizational performance and achieving institutional goals