SciRepID - Scientific Publication Search

Publication Search

50,562 articles from 425 journals · 1,447 citations tracked

Showing 181-200 of 2,675

Analytics

Murwantoro Murwantoro; Suparno Suparno; Karmanis Karmanis

Law and Justice research journal 2026 International Forum of Researchers and Lecturers

Bureaucratic reform at the village level is a crucial prerequisite for achieving professional, effective, and accountable village governance. One of the key pillars of this reform is the implementation of a merit system in the management of village human resources, particularly in the recruitment and appointment of village officials. In this context, the Computer-Assisted Test (CAT) has emerged as a policy innovation designed to enhance objectivity, transparency, and procedural fairness in the selection of village officials. This study aims to analyse the contribution of CAT implementation to strengthening the merit system and its impact on transforming village social conditions, especially in building public trust in village government. Quantitative data were collected through a survey of village residents and analysed using descriptive statistics, correlation analysis, and multiple linear regression in SPSS. Qualitative data were obtained through in-depth interviews, field observations, and document analysis to elaborate further and explain the quantitative findings. The results indicate that transparency, objectivity, and procedural fairness in the selection process have positive and significant effects on public trust in village government, with procedural fairness emerging as the most influential variable. Qualitative findings confirm that public acceptance of selection outcomes is more strongly influenced by perceptions of fairness and openness in the process than by the selection results themselves. This study concludes that the implementation of CAT functions not only serves as a technical selection instrument but also as an institutional mechanism that helps transform village social relations from patronage-based practices toward merit-based village governance.

Darmawansyah Darmawansyah; Bambang Sulistyo; Henry Farizal

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

The conversion of agricultural land to non-agricultural land continues to increase along with the pressures of urbanization, industrialization, and settlement expansion. This condition poses risks to food security, environmental sustainability, and farmer welfare. This article reviews literature based on 25 abstracts/research results on LP2B in Indonesia to map policy implementation patterns, the relationship between LP2B and regional spatial planning, inhibiting factors, and the direction of policy strengthening. The method used is a narrative review with thematic synthesis of normative legal studies, juridical-empirical, qualitative, mixed methods, and spatial-quantitative approaches. The results of the review indicate: (1) LP2B is highly dependent on the harmonization of spatial planning policies, especially RTRW/RDTR and licensing mechanisms based on KKPR-OSS; (2) many regions are still stuck at the land inventory-identification stage, not yet reaching the determination and operational protection through LP2B Regional Regulations; (3) dominant obstacles include regulatory asynchronous, weak law enforcement, minimal cross-agency coordination, limited data by name by address, suboptimal socialization, and conflicts of interest in non-agricultural development; (4) incentive-disincentive instruments have not been implemented consistently, although socially farmers tend to accept LP2B protection; and (5) quantitative evidence at the national level shows that LP2B policies have a positive effect on the percentage of rice fields, despite being suppressed by population density and real estate sector growth. This article emphasizes the need for an integrated spatial governance approach, strengthening regional institutions, and designing policies that are socially and environmentally just to ensure that LP2B is effective in maintaining regional food security.

Widia Roker; Ary Kusmanto

Jurnal Pengabdian Sosial 2026 Lembaga Pengembangan Kinerja Dosen

The internship program is part of the implementation of the Independent Learning and Independent Campus (MBKM) policy, which aims to provide students with real-world work experience. This internship report was prepared to analyze the role of the Five-Minute Meeting in achieving output targets for Sewing Line 34 at PT X. The internship was conducted in the Sewing section, where the student worked as a sewing operator. Data collection techniques included direct observation, interviews, documentation, and literature review during the internship. Observations showed that before the routine implementation of the Five-Minute Meeting, production output on line 34 was around 450 units per day, compared to the target of 500 units per day. After the consistent implementation of the Five-Minute Meeting, production output reached and even exceeded the company's target. Based on these results, it can be concluded that the Five-Minute Meeting plays a significant role in improving employee understanding of work targets, employee motivation, and achieving production output for the Sewing section, particularly on line 34, at PT X.

Najma Sukandi; Ardelia Rahmawati; Putri Alena Hermaliani; Rahma Helmalia

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of the Global Minimum Tax (GMT) through Pillar Two of the OECD/G20 marks a fundamental change in the international tax architecture, especially for developing countries such as Indonesia. One of the key instruments in Pillar Two is the Qualified Domestic Minimum Top-Up Tax (QDMTT), which provides an opportunity for source countries to retain the right to tax the profits of multinational companies with an effective tax rate below 15 percent. This study aims to analyze Indonesia's readiness to face the implementation of GMT through the QDMTT policy, focusing on regulatory aspects and tax administration capacity. The research method uses literature studies with a qualitative-descriptive approach through the analysis of policy documents, tax regulations, as well as academic literature and international reports. The results of the study show that Indonesia's readiness is still in the transition stage. In terms of regulation, Indonesia has shown an initial commitment through the issuance of PMK Number 136 of 2024, but the regulation still needs to be strengthened at a higher level of regulation for long-term legal certainty. From the administrative aspect, the main challenges include the complexity of calculating jurisdiction-based Effective Tax Rates, cross-border data management, as well as increasing the capacity of human resources and information technology infrastructure. This study concludes that the success of QDMTT implementation in Indonesia depends on strengthening regulations, increasing tax administration capacity, and reformulating sustainable investment policies.

Kurniati, Wenty; Gifelem, Yowel Oktofianus

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study analyzes the effect of digital payment implementation (X1) and transaction security (X2) on SME development (Y) with financial stability as a mediating variable (Z) in SMEs in Sorong City. This study examines the effect of digital payment implementation and transaction security on SME development with financial stability as a mediating variable. The study was conducted on MSMEs in Sorong City, Eastern Indonesia, using an explanatory quantitative approach. The data were analyzed using Partial Least Squares-based Structural Equation Modeling (SEM-PLS). The results of the study prove that the implementation of digital payments and transaction security has a positive and significant effect on financial stability. Furthermore, financial stability was found to have a positive and significant effect on MSME development, while fully mediating the effect of transaction security and partially mediating the effect of digital payment implementation on MSME development. These findings contribute to an integrated conceptual model that combines the technology acceptance paradigm with financial management theory, and provide a strategic roadmap for policymakers and implementation guidelines for MSME actors.

Saidatun Ni’mah; Indra Kertati; Christian Charis

International Journal of Public Health 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to analyze the discretion of family planning counselors in implementing contraceptive policies and the influence of acceptors' socio-demographic characteristics in Demak Regency. Using a mixed-methods approach with a sequential explanatory design, the study included 89 respondents for quantitative analysis and five key informants for in-depth interviews. The results showed a strong positive correlation between counselor discretion and acceptor socio-demographic characteristics (r = 0.646; p < 0.001), which explained 41.7% of the variance in discretionary practices. Counselors adapted communication strategies based on the age, education, geographic location, and culture of acceptors. Policy implementation faced obstacles in the counselor-community ratio (1:23) and the dominance of short-term contraceptive choices due to socio-cultural influences. Theoretical implications enrich the literature on street-level bureaucracy, while practical implications recommend strengthening counselors' capacity, increasing the ideal ratio, and implementing IEC strategies tailored to local culture. Limitations include a single geographic focus and a cross-sectional design. Future research is suggested to use longitudinal designs and multi-regional comparative studies to explore the dynamics of discretion in different socio-cultural contexts.

Deki Marizaldi; M. Herdi Pratama; Lindrianasari Lindrianasari; Tagor Hutapea

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

This study aims to provide a comprehensive analysis of Predictive Policing and its implications for law enforcement transformation in Indonesia, based on an extensive review of its global applications, benefits, and challenges. The study uses qualitative literature and international case study review methods to assess the impact and complexity of implementing digital technologies such as artificial intelligence (AI), machine learning, and big data analytics within a Predictive Policing framework. The results of this review highlight that while Predictive Policing offers significant potential for proactive crime prevention and increased operational efficiency, its implementation is consistently fraught with critical legal, ethical, and technical challenges, including regulatory gaps, risks of algorithmic bias, and data privacy concerns, which are particularly relevant to Indonesia. The findings underscore that public trust and police legitimacy in the context of adopting such technologies are strongly influenced by transparency, strong accountability mechanisms, and community involvement in shaping their use. This study contributes to the growing discourse on digital policing in developing countries and culminates in practical policy recommendations designed to guide the Indonesian police towards the development and implementation of Predictive Policing models that are effective, efficient, and fundamentally respectful of legal and human rights principles.

Agussalim Agussalim; Amirul Mustofa; Sarwani Sarwani; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Consular services have become a critical site of state intervention in the governance of international labor migration, particularly for migrant-sending countries such as Indonesia whose citizens depend on overseas missions for administrative protection and access to public services abroad. Despite the growing importance of consular institutions in safeguarding migrant workers’ rights and welfare, existing scholarship remains fragmented, offering limited conceptual integration of how administrative capacity shapes institutional readiness in cross-border public service delivery. Addressing this gap, this article presents a structured narrative–integrative literature review that synthesizes international peer-reviewed studies on administrative capacity, policy capacity, consular services, and migrant worker protection published in the last five years. Drawing on Administrative Capacity Theory as the core framework, complemented by Public Service Theory, Policy Implementation Theory, Street-Level Bureaucracy, and Institutional Theory, the review systematically analyzes how different dimensions of capacity configure institutional readiness in consular services. The findings reveal that institutional readiness emerges from the interaction of four interrelated dimensions: human resource capacity, organizational and procedural capacity, institutional and coordination capacity, and resource and infrastructure capacity. Rather than functioning as isolated determinants, these dimensions collectively shape how consular institutions translate formal mandates into service outcomes under conditions of transnational governance, legal pluralism, and fluctuating demand. The review further demonstrates that frontline discretion, coordination gaps, procedural rigidity, and uneven resource allocation are recurrent patterns across the literature, underscoring the dynamic and practice-based nature of administrative capacity in consular contexts. Theoretically, this article contributes to public administration scholarship by extending administrative capacity frameworks into the underexplored domain of cross-border public services and by integrating previously segmented theoretical perspectives into a coherent conceptual synthesis. By reframing consular services as institutionally embedded public service systems rather than solely diplomatic functions, the article advances understanding of institutional readiness in migrant worker protection and provides a robust analytical foundation for future empirical and comparative research in international public administration.

Geofanny Edo Pratama; Dian Ferriswara; Sarwani Sarwani; Sri Kamariyah

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Local governments manage substantial public resources under conditions of decentralization, fiscal complexity, and heightened accountability demands, making them particularly vulnerable to financial mismanagement and fraud. In this context, risk-based internal oversight has increasingly been promoted as a governance-oriented alternative to traditional compliance-based supervision. This literature review article examines how risk-based internal oversight is conceptualized, operationalized, and linked to fraud prevention and control in the management of local government finance. The study addresses a central problem in the existing literature: the fragmentation of analytical perspectives across risk-based internal auditing, fraud risk management, internal control systems, public financial management, and public accountability, which has limited a comprehensive understanding of how internal oversight contributes to safeguarding public funds. The primary objective of this article is to synthesize and integrate these strands of literature to clarify the role of risk-based internal oversight as a systemic governance mechanism for fraud prevention and control at the subnational level. Methodologically, the study employs an integrative literature review approach, drawing on peer-reviewed journal articles and authoritative institutional publications indexed in major academic databases over the past decade. A structured search, screening, and thematic synthesis process was applied to identify patterns, convergences, and divergences across conceptual, empirical, and policy-oriented studies. The findings indicate a clear shift from compliance-oriented inspection toward risk-based internal oversight that prioritizes high-risk financial processes—particularly procurement, grants, and asset management—where fraud risks are most pronounced. The synthesis further shows that effective fraud prevention depends on the alignment of risk-based oversight with fraud risk management practices, robust internal control systems (including SPIP).

Puspa Ayu Widhi Pangestu; Priyanto Priyanto; Ulul Albab; Sri Kamariyah

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

This article examines administrative capacity at the local government level as a critical determinant of the effective implementation of grants for Early Childhood Education (ECE), a policy domain widely recognized as a strategic public investment with long-term social and economic returns. Despite the growing reliance on subnational grants to finance ECE services across diverse governance systems, implementation outcomes remain uneven, frequently constrained by limited administrative capacity, weak public financial management, fragmented governance arrangements, and fragile accountability mechanisms. Responding to these challenges, this study aims to synthesize and critically assess the international literature to clarify how administrative capacity shapes the design–implementation nexus of local government ECE grants and to identify the institutional, managerial, and fiscal conditions under which such grants are more likely to achieve their intended objectives. Methodologically, the article adopts a conceptual–comparative literature review approach, drawing on a systematic search of peer-reviewed journal articles from major academic databases and applying thematic synthesis to integrate findings across governance contexts and policy traditions. The review is anchored in Administrative Capacity Theory and analytically enriched through insights from policy implementation theory, public financial management, good governance, and public accountability. The synthesized findings demonstrate that administrative capacity operates as a multidimensional and relational construct, encompassing institutional coherence, managerial coordination, human resource competence, procedural stability, and analytical capability. The literature consistently shows that weaknesses across these dimensions undermine grant implementation through delays, inefficiencies, limited oversight, and uneven service quality, while strong capacity enables more predictable, accountable, and effective ECE grant governance.

Firhan Mahdavikia; Amirul Mustofa; Sarwani Sarwani; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Administrative capacity has long been recognized as a fundamental determinant of governmental effectiveness, yet its role in executive service delivery, particularly in relation to government protocol functions, remains conceptually underdeveloped in public administration scholarship. Existing studies on administrative capacity predominantly focus on policy formulation, implementation, and citizen-facing service delivery, while research on executive governance and executive support systems often treats internal support functions in aggregate terms. As a result, the specific contribution of protocol functions—as administrative, symbolic, and coordinative mechanisms that sustain executive leadership—has been largely overlooked. Addressing this gap, this literature review examines how administrative capacity operates within executive service delivery, with a particular emphasis on government protocol functions as an integral component of executive support and governance coordination. The primary objective of this article is to synthesize and integrate dispersed theoretical and empirical insights to reconceptualize protocol functions within the broader framework of Administrative Capacity Theory. Employing a narrative–integrative literature review approach, the study systematically selected and analyzed peer-reviewed journal articles from major academic databases published within the last five years. The literature was examined through thematic analysis and conceptual synthesis, guided by Administrative Capacity Theory as the core framework and complemented by perspectives on executive service delivery, institutional capacity, street-level bureaucracy, public service professionalism, and governance coordination. The review identifies recurring patterns indicating that effective executive service delivery depends on the interaction of individual-level capacities (professional competence, discretion, and ethics), organizational-level capacities (structures, procedures, and coordination routines), and system-level capacities (institutional arrangements and governance mechanisms).

Isak Klafle; Ulul Albab; Sapto Pramono; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

The Papua Special Autonomy Fund (Dana Otonomi Khusus Papua) represents a key instrument of Indonesia’s asymmetric fiscal decentralization aimed at reducing historical inequalities, accelerating regional development, and promoting social justice for Indigenous Papuans. However, after more than two decades of implementation, concerns persist regarding its effectiveness in producing equitable welfare outcomes, particularly with respect to accountability, targeting accuracy, and distributive justice. This literature review critically examines existing scholarly research on the governance, implementation, and impacts of Dana Otsus Papua, with an emphasis on how institutional arrangements shape policy performance and equity outcomes. The study employs a narrative–critical literature review enriched with systematic elements, including transparent search procedures, explicit inclusion and exclusion criteria, and thematic synthesis. Peer-reviewed journal articles and reputable conference proceedings were analyzed using thematic analysis and conceptual mapping to identify dominant findings, methodological approaches, and research gaps. The synthesis reveals recurring patterns across the literature. Accountability mechanisms remain fragmented and weakly integrated across planning, budgeting, monitoring, and evaluation processes. Targeting accuracy is inconsistent, with fiscal benefits frequently failing to reach Indigenous Papuans as intended. Moreover, distributive justice outcomes depend more on institutional recognition, participation, and governance capacity than on the size of fiscal transfers alone. The review also highlights a critical gap in integrative evaluations that link governance arrangements, implementation processes, and equity outcomes. The article concludes that improving Dana Otsus Papua requires a shift from expenditure-focused assessments toward governance- and justice-oriented evaluation frameworks. The study contributes theoretically by integrating accountability, implementation, and distributive justice perspectives, and offers practical insights for strengthening oversight, refining targeting mechanisms, enhancing participatory governance, and embedding digital tools within accountability systems.

ST. Amri Alimatul Muflikhah; Tri Lestari Hadiati; Karmanis Karmanis

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Digital transformation of government through the implementation of e-government has become a strategic agenda in bureaucratic reform in Indonesia. Local governments play a crucial role as a bridge between national policies and village governance practices. This article analyzes the implementation of e-government by the Batang Regency Government in support of village governance. This research uses a qualitative approach and a policy analysis method, based on literature reviews and official documents, including regional regulations, SPBE policies, and relevant institutional reports. The analysis was conducted using a theoretical framework of public policy implementation and the principles of good governance. The analysis results indicate that the Batang Regency Government has a relatively adequate e-government regulatory and institutional framework, but its implementation at the village level still faces challenges, including gaps in apparatus capacity, variations in village digital readiness, and suboptimal cross-organizational coordination. This article concludes that strengthening the role of local governments as facilitators, coaches, and coordinators of digital policies is key to the successful implementation of village e-government. These findings provide theoretical contributions to e-government studies and policy implementation, as well as practical implications for formulating local government digital policies.

Lusy Supriatinah; Tri Lestari Hadiati; Sumarmo Sumarmo

International Journal of Health and Social Behavior 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to analyze the relationship between public policy paradoxes, healthcare service quality, access to and continuity of postnatal care, and maternal mortality in Pekalongan Regency. A mixed-methods approach with a sequential explanatory design was employed, involving 30 respondents for quantitative analysis using Spearman correlation tests and 5 key informants for in-depth interviews. The results indicate that policy paradoxes are strongly correlated with service quality and with access and continuity of care. Service quality also shows a robust correlation with access and continuity. All variables are significantly associated with maternal mortality, with access and continuity of care demonstrating the strongest correlation. Qualitative findings reveal implementation gaps in Ministry of Health Regulation No. 21 of 2021, where postnatal visits are often conducted only 2–3 times instead of the mandated four visits, with 10 out of 13 maternal deaths occurring during the postnatal period. The persistence of maternal mortality is attributed to inconsistent implementation of standard operating procedures, high workload, and socio-cultural factors. The study highlights the need to strengthen supervision, enhance human resource capacity, and promote cross-sectoral collaboration to optimize postnatal care services.

Yuni Mariati; Yandi Saputera; Muhammad Mahendra; Fakhruddin Razy

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study aims to identify and analyze customary and criminal sanctions imposed on individuals who violate Hinting Pali during the Tiwah ceremony, as well as the legal and customary consequences for those engaged in gambling within the ritual process. The research employs an empirical approach with a qualitative descriptive method through interviews, observations, and document analysis. The focus of this study is the implementation of Dayak Ngaju customary law in addressing violations that occur during the Tiwah ceremony. The findings reveal that Dayak Ngaju customary law plays a crucial role in maintaining social and spiritual harmony by enforcing moral, social, and symbolic sanctions. Furthermore, there is a point of convergence between customary law and national criminal law in promoting justice and social order. This study is expected to contribute academically to the development of customary law in Indonesia and serve as a valuable reference for communities, scholars, and policymakers in preserving cultural values and ensuring fair law enforcement within the framework of local wisdom.

Epi Jama; Suryono Efendi; Rahayu Lestari; Hasanudin Hasanudin

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

Public service delivery represents a central function of civil servants (ASNs) in realizing governmental objectives and fulfilling public needs. The increasing complexity of bureaucratic challenges not only requires administrative competence but also a devotion-based work culture and strong conflict management abilities. This study adopts an integrative literature review approach to synthesize research on the relationship between devotion-oriented work culture and conflict resolution competence among ASNs in public administration. Through thematic synthesis of empirical and conceptual studies, three primary themes emerge: (1) devotion as a moral dimension shaping civil service identity; (2) conflict resolution competence as an adaptive behavioral skill; and (3) integration of cultural and governance values for ethical performance. Findings reveal that devotion-oriented culture enhances civil servants’ problem-solving and ethical responsiveness, strengthening bureaucratic accountability and public trust. This paper contributes a conceptual framework linking work devotion, conflict competence, and public governance, providing implications for policy and administrative reform toward professional, responsive, and citizen-oriented public service.

Gusti Ramadhani; Cecep Suhardiman

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This article examines Indonesia’s public policy on personal data protection in light of Law No. 27/2022, which mandates the establishment of an independent Personal Data Protection Authority (PDP Authority). Despite this legal requirement (Article 58 UU PDP), no such institution has been formed. As a result, there is currently no supervisory authority with the mandate to audit compliance, impose administrative sanctions, or resolve data protection disputes. Enforcement of the law has thus remained reactive rather than preventive, with violations prosecuted only after harm occurs. Experts warn that without a strong implementing agency, deterrence is weak: administrative sanctions cannot be effectively applied and punished violations continue unchecked. Cybersecurity analysts even describe this gap as a national digital protection crisis, as personal data leaks (e.g. millions of citizens’ records exposed in recent breaches) continue unabated. Using a normative legal research approach and literature review, this study analyzes how the lack of the mandated PDP Authority undermines the effectiveness of data protection in Indonesia. The article reviews relevant legal theory on regulatory independence and deterrence, and compares with international best practices (e.g. EU/GDPR). We find that the absence of the agency creates serious implementation gaps, and we urge the government to immediately form the PDP Authority and clarify its powers.

Achlis Nur Fajar

Jurnal Pariwisata Indonesia 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

MICE tourism (Meetings, Incentives, Conferences, Exhibitions) is a sub-sector with high economic value and a unique capacity to play a diplomatic role through interaction between international actors. At the regional level, the ASEAN (Association of Southeast Asian Nations) Summit (Summit) has been used by Indonesia not only for economic purposes, but also as an arena for public diplomacy and soft power development. This article examines how the ASEAN Summit (especially the series of ASEAN 2023 activities spread across several locations including Labuan Bajo, Yogyakarta, and Jakarta) shows the function of MICE as a soft power instrument in Indonesian tourism diplomacy. By combining a literature review on soft power and tourism diplomacy, an analysis of official documents, MICE industry reports, and a case study of the 2023 ASEAN Summit, this paper identifies the mechanisms of influence, determinants of effectiveness, economic and reputational impact, and policy challenges. The results show that the ASEAN Summit provides a great opportunity for nation branding and international public engagement, but its effectiveness depends on policy synergy, MICE infrastructure readiness, image management, and post-event strategies to turn temporary exposure into long-term benefits.

Marthen Arnoldus Rehabeam Manongga; Cecep Suhardiman

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The rapid development of e-commerce has significantly increased the participation of Micro, Small, and Medium Enterprises (MSMEs) in the digital economy, particularly through the use of pre-order transaction schemes. Although Indonesia has established a relatively comprehensive legal framework for consumer protection and electronic transactions, pre-order transactions involving MSME products remain highly vulnerable to fraud. This study aims to analyze the effectiveness of legal regulation and implementation of consumer protection in pre-order transactions conducted through e-commerce platforms, to identify legal, institutional, and social factors contributing to consumer vulnerability, and to examine the role of the state and e-commerce platform providers in strengthening consumer protection as a public policy. This research employs a normative legal research method with a prescriptive-analytical character, utilizing statutory, conceptual, and case approaches. The findings reveal that existing consumer protection mechanisms remain partial and predominantly reactive, as they do not specifically accommodate the inherent risks of pre-order transactions nor are they supported by preventive supervision and enforcement mechanisms. Consumer vulnerability arises from the interaction between regulatory gaps, institutional limitations, and social conditions such as information asymmetry and low legal and digital literacy. Accordingly, this study emphasizes the necessity of a synergistic role between the state and e-commerce platforms in developing and implementing consumer protection policies oriented toward substantive justice and fraud prevention in the digital economy.

Agoeng Karyanto; Dedy Hidayat; Korinus Reri

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The population in this study consisted of all fishermen in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The research sample included 15 fishermen. The data collection technique used in this study was observation through interviews with fishermen, and the data were analyzed using multiple linear regression analysis with the assistance of SPSS 21.0 for Windows. The results of this study indicate that (a) there is a significant simultaneous effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency; (b) there is a positive and significant partial effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency, which can form the basis for economic policy and natural resource management in the fisheries sector. This research is expected to provide insight for policymakers in formulating strategies to increase fishermen's incomes through improved selling prices and more efficient operational cost management.