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Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distributed to 100 MSME taxpayers selected via purposive sampling. The data was analyzed using the Partial Least Squares (PLS) method with WarpPLS software. The results indicate that tax policy and subjective norms have a positive and significant effect on MSME tax compliance, while financial performance shows no significant effect. The adjusted R² value reveals that the model explains 87.2% of the variance in taxpayer compliance. To enhance MSME tax compliance, the government should simplify tax regulations, strengthen social norms through education and community engagement, and ensure consistent, transparent, and fair implementation of tax policies

This study is a case study that analyzes the handling of sexual violence in Cianjur Regency, examining the relationship between social morality, the role of law enforcement officials, and the effectiveness of criminal law policy after the enactment of Law Number 12 of 2022 concerning Sexual Violence Crimes (TPKS Law). This study uses a descriptive qualitative approach with an empirical juridical method through a sociological approach to law. Data was obtained through interviews with law enforcement officials, field observations, and a literature review of relevant legislation and scientific literature. The results of the study show that the handling of sexual violence cases in Cianjur Regency still faces obstacles in the form of weak social morality, strong stigma against victims, and a patriarchal culture that affects reporting and law enforcement processes. In addition, the role of law enforcement officials has not been optimal due to limited capacity, coordination between institutions, and a lack of sensitivity to the victims' perspective. This study recommends strengthening the capacity of law enforcement officials through training on gender perspectives and the implementation of the TPKS Law, continuous education on social morality at the community level, and strengthening inter-agency coordination to improve victim protection and the effectiveness of criminal law policy in Cianjur Regency.

This study evaluates the implementation of the Job Analysis (Anjab) policy at the Provincial General Elections Commission (KPU) of East Java using William N. Dunn’s policy evaluation model. The purpose of this research is to assess the extent to which the Anjab policy has been effective, efficient, adequate, equitable, responsive, and appropriate in supporting human resource management within the Provincial KPU. This study employs a descriptive qualitative approach, with data collected through interviews with personnel in the Subdivision of Personnel, observations, and document analysis of relevant regulations and internal documents. The evaluation shows that the implementation of Anjab within the KPU has not been optimal, as the Anjab documents have not been updated regularly, the job map remains generic and nationally standardized, there is no dedicated team responsible for Anjab management, and personnel’s understanding of Anjab remains limited. These conditions result in discrepancies between job descriptions and actual tasks performed, disproportionate task distribution, and low utilization of Anjab in human resource structuring. Consequently, the policy has not been fully effective, efficient, responsive, or well-targeted. Key recommendations include establishing an Anjab implementation team, providing technical training, developing an institution-specific job map, and conducting regular document updates

The agricultural sector is a vital pillar in maintaining food security and enhancing the livelihoods of rural communities. In an effort to improve agricultural productivity, the Government of Lamongan Regency, through the Food Security and Agriculture Agency (DKPP), has implemented the Agricultural Facilities and Infrastructure Provision and Development Program. This program is designed to strengthen agricultural production capacity by supporting the availability of farming machinery, improving irrigation networks, and developing farm access roads. Despite its strategic importance, the program’s implementation continues to encounter various obstacles, including constrained budget availability, unequal distribution of agricultural facilities, reliance on rain-fed irrigation systems, substandard farm road infrastructure, and limited intensity of agricultural extension services. This research aims to examine the implementation of the Agricultural Facilities and Infrastructure Provision and Development Program in Sukodadi Village, Sukodadi District, Lamongan Regency. The study adopts a qualitative descriptive approach, utilizing data collected through in-depth interviews, direct field observations, and document review. Analysis is conducted using the Van Meter and Van Horn policy implementation framework, which emphasizes six key variables: policy standards and objectives, resource adequacy, characteristics of implementing organizations, inter-organizational communication, implementer disposition, and social, economic, and political conditions. The results reveal that although policy standards and objectives are well defined, program execution remains suboptimal due to limited resources and insufficient institutional support at the operational level. Consequently, stronger coordination among implementing actors and improved resource optimization are necessary to achieve more effective and sustainable agricultural development outcomes.  

This study aims to analyze the collective kiai leadership policies in enhancing the quality of madrasah education at Bahrul Ulum Islamic Boarding School, Tambakberas, Jombang. Using a qualitative research method with a phenomenological approach, the study collects data through in-depth interviews, structured observation, and documentation. The data analysis process involves three stages: data condensation, data display, and conclusion drawing. The study reveals that the formulation of collective leadership policies is based on the need to achieve religious goals, legal foundations, and community needs. These policies are oriented toward problem-solving and continuity, formulated through deliberation and consensus involving all kiai leaders of both formal and non-formal educational institutions within the pesantren. The implementation of these policies emphasizes scholarly sanad and intellectual tradition across all educational institutions. Key aspects include educational administration, human resource development, strengthening formal education based on national accreditation standards, providing entrepreneurship education, and participating in faith-based as well as science and technology competitions at national and international levels. The evaluation of these policies is carried out collectively by all caretakers and leaders in alignment with established policies to ensure quality improvement across the pesantren’s formal and non-formal educational institutions.

This study investigates the optimization of claims under the Indonesian Case-Based Groups (INA-CBGs) payment mechanism within the National Health Insurance Program (Jaminan Kesehatan Nasional) at Hospital X in Serang. The research aims to analyze the influence of managerial competence, digital adoption, and organizational behavior on claim effectiveness, with policy implementation serving as a moderating variable. Employing a quantitative explanatory approach, data were collected from 144 respondents comprising management staff, casemix teams, and medical record officers through questionnaires and structured interviews. Structural Equation Modeling–Partial Least Square (SEM-PLS) was applied to examine the relationships among variables. Findings reveal that managerial competence, digital adoption, and organizational behavior significantly and positively affect the optimization of INA-CBGs claims. Furthermore, the implementation of the National Health Insurance Program policy strengthens these relationships, enhancing claim efficiency and equity. The results align with the Resource-Based View theory, highlighting the strategic role of internal resources in achieving organizational performance. Managerial implications include capacity building for managers, integration of hospital information systems (SIMRS) with e-Claim platforms, and fostering collaborative organizational culture. Overall, the study underscores the importance of managerial, technological, and behavioral factors, moderated by policy implementation, in improving hospital claim optimization under the INA-CBGs system.

The digital transformation of population administration services has become a strategic agenda in improving the quality of public services in many countries. This study aims to comparatively analyze the implementation models of digital-based population administration services in Indonesia and Singapore. Using a qualitative approach with a literature review method, this study examines various scientific journals, policy documents, government reports, and relevant publications published in the last five years. The analysis focuses on identifying differences in implementation patterns, supporting and inhibiting factors, and best practices applied in both countries. The results show that Singapore has successfully implemented an integrated and user-centered digital population administration system supported by a strong national digital identity infrastructure, advanced technology, and high digital literacy among citizens. Meanwhile, Indonesia has made significant progress through the implementation of the Population Administration Information System and Digital Population Identity, but still faces challenges such as infrastructure inequality, limited human resource capacity, and uneven digital literacy. This comparative study highlights that the success of digital population administration services is determined not only by technology adoption but also by policy consistency, system integration, institutional capacity, and public participation. The findings are expected to provide policy insights and practical recommendations to strengthen digital population administration services in Indonesia in the future.  

The phenomenon of religion-based radicalism remains a serious threat to the sustainability of national and state life, including within educational institutions. Educational institutions hold a strategic role in instilling religious values that are peaceful, tolerant, and civilized. Therefore, religious moderation education has become a vital approach as a preventive measure against radical ideologies. This study aims to examine the role and urgency of religious moderation education as a shield against radicalism in educational institutions. The research method employed is a literature study, analyzing various literatures such as books, scientific articles, and policy documents related to religious moderation and character education. The results show that religious moderation education can instill the values of tawassuth (moderation), tasamuh (tolerance), tawazun (balance), and i‘tidal (justice) in students. These values contribute significantly to forming religious attitudes that are inclusive, humanistic, and non-violent. The implementation of religious moderation education in educational institutions can be achieved through curriculum integration, educator role-modeling, the cultivation of school culture, and the strengthening of contextual religious literacy. Thus, religious moderation education plays a crucial role as an ideological and moral fortress in preventing the entry and growth of radicalism within the educational environment.

The development of e-Government has become a key strategy in modernizing public administration in various countries, including Australia and Indonesia. The application of information and communication technology in government administration aims to improve bureaucratic efficiency, the quality of public services, and realize the principles of good governance. This study aims to analyze and compare the development of public administration in the implementation of e-Government in Australia and Indonesia. The research method used is a qualitative approach with a literature review of relevant and accessible scientific journals, academic books, and policy documents. The results show that Australia has a higher level of e-Government maturity, characterized by good digital service integration, infrastructure readiness, and adequate human resource capacity. Meanwhile, Indonesia has shown significant progress through the implementation of the Electronic-Based Government System (SPBE), but still faces challenges such as infrastructure gaps, limited apparatus competency, and fragmented service systems. This research is expected to contribute concepts to the development of e-Government policies and public administration reform in Indonesia.  

Trust among educators constitutes a critical social capital that underpins organizational effectiveness in higher education institutions. This study investigates the impact of trust erosion among educators on the decline in the achievement of Key Performance Indicators (KPIs/IKU) in higher education. The central problem addressed in this research is the weakening of academic collaboration, reduced engagement in the tridharma of higher education, and the emergence of latent conflicts that negatively affect KPI achievement, particularly in lecturer performance, research collaboration, and the implementation of the Merdeka Belajar–Kampus Merdeka (MBKM) policy. This study aims to analyze the relationship between the level of trust among educators and institutional KPI performance, as well as to identify the organizational and social mechanisms underlying this phenomenon. A mixed-methods explanatory design was employed, combining quantitative survey data with in-depth interviews and institutional performance document analysis. The findings reveal a significant negative correlation between trust erosion and KPI achievement. The study concludes that strengthening organizational trust is a strategic prerequisite for sustaining and improving higher education performance.

This study aims to analyze and compare public administration systems in Indonesia and the United States, focusing on bureaucratic structure, decentralization mechanisms, and public service delivery. Using a qualitative approach through literature review, this research examines scholarly articles, policy documents, and relevant regulations published in recent years. The findings show that Indonesia adopts a hierarchical and relatively centralized bureaucratic structure within a decentralized unitary state framework, while the United States applies a federal system that grants constitutionally guaranteed autonomy to state governments. Decentralization in Indonesia emphasizes administrative and political authority transfer to local governments to improve service responsiveness, although challenges such as overlapping authority and uneven institutional capacity persist. In contrast, federalism in the United States enables flexible and innovative public service provision but also creates disparities among states. The study further reveals that public service effectiveness and responsiveness in both countries are influenced by bureaucratic capacity, coordination mechanisms, and digital governance implementation. This comparative analysis provides insights for policymakers to strengthen bureaucratic reform, improve intergovernmental coordination, and enhance public service quality in accordance with national governance contexts.

Based on article (Shelley, 2010) Human Trafficking is the act of recruiting, transporting, transferring, harboring, or receiving individuals through force, fraud, or corcecion for the purpose of exploiting them profit. This exploitation may include forced labor, sexual slavery, or other forms of commercial sexual exploitation. It is considered a serious violation of human rights and includes a form of modern slavery, a crime against humanity. Human trafficking is a global threat that requires serious attention and real action. Factors such as poverty, political instability, and lack of public awareness make human trafficking increasingly difficult to eradicate. Therefore, there is a need for international cooperation, government, and community cooperation to prevent, protect, and recover victims of human trafficking. Human trafficking is a serious crime that continues to grow, including in Cambodia, which is vulnerable due to geographical and socioeconomic factors. This study aims to analyze the handling of human trafficking cases in Cambodia from the perspective of international legal policy. Sexual exploitation, forced labor, and organ trafficking are the main forms of this crime. Although Cambodia has adopted various laws, its implementation is still hampered by limited resources, corruption, and weak cooperation between countries. International community support such as the Palermo Protocol has helped, but law enforcement remains inconsistent. This study emphasizes the importance of stricter law enforcement and an adequate rehabilitation system for victims. Collaboration between governments and NGOs is urgently needed to create effective solutions and better protection for victims of human trafficking.

The rapid development of digital technology has encouraged local governments to reform public service delivery in order to become more effective, transparent, and responsive to community needs. Pandeglang Regency, as a region that is gradually implementing digital-based public service innovations, faces both challenges and opportunities in this transformation process. This study aims to analyze the role of local government in improving public services through digital innovation in Pandeglang Regency by examining the forms of innovation implemented, the implementation process, and the perceived impacts on the community. This research employed a qualitative descriptive approach, with data collected through in-depth interviews, observations, and document analysis. The findings indicate that the local government plays a crucial role in promoting digital innovation through policy formulation, institutional coordination, and the provision of supporting resources. The implementation of digital innovation has contributed to improved service efficiency, increased access to information, and enhanced service transparency. However, the effectiveness of these innovations remains uneven due to limitations in human resource capacity and varying levels of digital literacy among citizens. The implications of this study suggest that successful digital innovation in public services requires sustained commitment from local governments, continuous capacity building for public officials, and inclusive service strategies to ensure that the benefits of digital transformation are equitably experienced across different segments of society.

This research investigates the integration of Smart Production Systems (SPS) within the framework of Industry 5.0, emphasizing how such integration redefines operational efficiency and human–machine collaboration. The study aims to identify the contributions of smart technologies to productivity, sustainability, and human value in modern production systems. A Systematic Literature Review (SLR) was conducted following PRISMA guidelines, drawing from international databases including Elsevier, Springer, IEEE Xplore, Wiley, Taylor & Francis, ACM, and SAGE, as well as national sources. Publications from 2023–2025 were screened using keywords such as “Industry 5.0,” “Smart Production Systems,” “Human–Machine Collaboration,” and “Operational Efficiency.” Thematic analysis categorized findings into four dimensions: operational efficiency, human–machine collaboration, industrial sustainability, and socio-ethical aspects. Results indicate that SPS integration significantly enhances operational efficiency while fostering adaptive and creative collaboration between humans and machines. The combination of Artificial Intelligence (AI), Cyber-Physical Systems (CPS), and human creativity establishes a resilient, sustainable, and innovative production paradigm. Successful implementation of Industry 5.0 requires harmonizing technological advancement, human skills, and ethical principles. Practically, the study offers insights for industry stakeholders and policymakers in designing human-centered digital transformation strategies, strengthening supply chain resilience, workplace safety, and innovation. This research contributes conceptually by highlighting ethical and sustainable human–machine interactions in future production systems.

This research aims to analyze the implementation of social rehabilitation programs for persons with physical disabilities at the Social Affairs Office of Pasuruan City, East Java. Persons with physical disabilities face various challenges in accessing public services and participating in social life, thus requiring comprehensive rehabilitation programs. Using the implementation theory of George C. Edward III, this study examines four critical factors: communication, resources, disposition, and bureaucratic structure. This qualitative research employs a descriptive approach with data collection through in-depth interviews, participant observation, and documentation study. Informants include officials from the Social Affairs Office, rehabilitation program staff, persons with physical disabilities as program beneficiaries, and community members. The results indicate that the implementation of social rehabilitation programs has been running according to established procedures, including physical rehabilitation services, vocational training, and social assistance provision. However, several obstacles were identified, including limited budget allocation, inadequate accessibility of rehabilitation facilities, shortage of trained social workers, and lack of public awareness regarding disability issues. The program has successfully provided assistive devices to 85 beneficiaries and vocational training to 60 persons with physical disabilities in 2023. This study recommends strengthening coordination between related agencies, increasing budget allocation, improving facility accessibility, and conducting socialization to enhance community participation in supporting persons with physical disabilities.  

The Free Nutritious Meal Program (MBG) is a national priority policy under the Prabowo–Gibran administration aimed at improving students’ well-being and learning quality through school-based nutrition interventions. However, its effectiveness largely depends on the collaborative strength between teacher groups as field implementers and the government as policy makers. This study aims to analyze the collaborative synergy between teachers and the government in implementing MBG and to develop a conceptual model of school-based partnership. The study employs a Systematic Literature Review (SLR) method, reviewing national and international articles published between 2018 and 2024 using keywords “free nutritious meals”, “school feeding program”, “government collaboration”, and “primary school teachers”. Thematic analysis was conducted by categorizing findings into four main themes: the role of government, the role of teachers, collaborative implementation, and impact on students. The results show that the success of MBG depends on policy transparency, teacher training, and cross-sector coordination responsive to local conditions. This article contributes to constructing a conceptual collaborative model that positions teachers as policy mediators and social change agents in schools. The findings strengthen the concepts of collaborative governance and empowerment education within the context of educational nutrition policy in Indonesia.

This research aims to analyze the implementation of the "Jalak Wadul Mas" (Jawa Timur Layanan Pengaduan Warga dan Dukungan Masyarakat/East Java Citizen Complaint Service and Community Support) innovation program in improving the welfare of people with social welfare problems (PMKS) in East Java Province. The Social Service of East Java Province developed this program as an integrated digital platform for complaint handling, social assistance distribution, and empowerment of vulnerable groups. Using the policy implementation theory from Edward III, this study examines four critical factors: communication, resources, disposition, and bureaucratic structure. This qualitative research employs a descriptive approach, with data collected through in-depth interviews, observation, and documentation at the Social Service of East Java Province during June-August 2025. Informants include program managers, field social workers, PMKS beneficiaries, and community stakeholders. The results indicate that the Jalak Wadul Mas program has successfully served 45,678 PMKS across 38 districts/cities in East Java, with a 78% complaint resolution rate and average response time of 3 working days. The program integrates multiple services, including emergency assistance, rehabilitation referrals, skills training, and economic empowerment. Key success factors include strong leadership commitment, adequate technology infrastructure, and collaborative networks with community organizations. Challenges remain in human resource capacity, internet connectivity in remote areas, and cross-sectoral coordination. This study recommends strengthening digital literacy training for beneficiaries, expanding mobile service units, developing real-time monitoring dashboards, and establishing sustainable funding mechanisms.

This research aims to analyze the implementation of social rehabilitation programs for persons with physical disabilities at the Social Affairs Office of Pasuruan City, East Java. Persons with physical disabilities face various challenges in accessing public services and participating in social life, thus requiring comprehensive rehabilitation programs. Using the implementation theory of George C. Edward III, this study examines four critical factors: communication, resources, disposition, and bureaucratic structure. This qualitative research employs a descriptive approach with data collection through in-depth interviews, participant observation, and documentation study. Informants include officials from the Social Affairs Office, rehabilitation program staff, persons with physical disabilities as program beneficiaries, and community members. The results indicate that the implementation of social rehabilitation programs has been running according to established procedures, including physical rehabilitation services, vocational training, and social assistance provision. However, several obstacles were identified, including limited budget allocation, inadequate accessibility of rehabilitation facilities, shortage of trained social workers, and lack of public awareness regarding disability issues. The program has successfully provided assistive devices to 85 beneficiaries and vocational training to 60 persons with physical disabilities in 2023. This study recommends strengthening coordination between related agencies, increasing budget allocation, improving facility accessibility, and conducting socialization to enhance community participation in supporting persons with physical disabilities.  

This research aims to analyze the implementation of the Protection and Rehabilitation Service Program for Juvenile Delinquents in Surabaya City, conducted by the Social Service of East Java Province. Juvenile delinquency remains a significant social problem requiring comprehensive intervention through protection and rehabilitation approaches rather than punitive measures. Drawing on George C. Edward III's policy implementation theory, this study examines four critical factors: communication, resources, disposition, and bureaucratic structure. This qualitative research employs a descriptive approach, with data collected through in-depth interviews, observation, and documentation at the Social Service of East Java Province during June-August 2025. Informants include program managers, social workers, psychologists, beneficiaries of the juvenile delinquency program, and their families. The results indicate that the program has successfully served 1,247 juvenile delinquents through integrated services, including psychological counseling, skills training, family therapy, and social reintegration support. The communication dimension shows effective coordination between provincial and city-level agencies, though information dissemination to communities needs improvement. Resource adequacy is generally sufficient with 35 certified social workers, adequate facilities, and an annual budget of Rp 3.2 billion. The disposition of implementers demonstrates a strong commitment to child-centered approaches. Clear SOPs and inter-agency collaboration protocols support the bureaucratic structure. The program achieves 72% successful rehabilitation rate with 68% of beneficiaries returning to formal education or productive activities. Challenges remain in stigma reduction, family involvement, and post-rehabilitation monitoring. This study recommends strengthening community-based prevention, expanding vocational training options, developing peer support networks, and establishing sustainable aftercare mechanisms.

Makan Bergizi Gratis (MBG) program is a national policy designed to improve the nutritional quality of children and support human resource development. However, its implementation at the regional level still faces various institutional and coordination issues. This study aims to analyze the implementation of the Free Nutritious Meals program in Jambi City, focusing on the dynamics of program implementation and the inhibiting factors. This study uses a qualitative approach with a case study method. Data were collected through in-depth interviews with policy implementers and  documentation with informants determined through purposive sampling. Data analysis was conducted using Merilee S. Grindlee policy implementation theory through data reduction, presentation, and conclusion drawing. The results of the study indicate that the implementation of the MBG program in Jambi City has not been running optimally. This condition is characterized by the strong dominance of the central government in the decision making process, weak coordination between actors at the regional level, and inadequate readiness of supporting institutions, especially in aspects of human resources, monitoring system, and clarity of operational standards for implementation.