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This study aims to analyze the implementation of Government Regulation Number 23 of 2018 in Klambir Lima Kebun Village, Hamparan Perak District, which focuses on its impact on Micro, Small, and Medium Enterprises (MSMEs). PP Number 23 of 2018 regulates the reduction of the Final Income Tax (PPh) rate for MSMEs from 1% to 0.5% for taxpayers with a turnover of less than IDR 4.8 billion per year. This policy aims to ease the tax burden, simplify calculations, and improve MSME taxpayer compliance, while encouraging the growth of new entrepreneurs. This study uses a qualitative descriptive method with data collected through interviews, observations, and document analysis from MSME actors and village officials. The results of the study indicate that this tax rate reduction policy provides significant benefits for MSME actors in Klambir Lima Kebun Village. Business actors feel helped by the lower tax rate, so they can allocate more resources for business development. However, the level of taxpayer understanding of this regulation still varies. Most MSME actors do not fully understand the procedures for reporting and paying taxes in accordance with this policy, so they need further guidance and socialization from the government. This study concludes that the success of implementing PP Number 23 of 2018 at the village level is highly dependent on educational and mentoring efforts for MSME actors. This finding provides insight for the government in designing tax policies that are more inclusive and responsive to the needs of MSMEs.

This study examines the strengthening of regional disaster management governance through a risk-based policy framework, focusing on the role of local governments in disaster-prone areas. The object of the study is the disaster management system implemented by the Dumai City Regional Disaster Management Agency (BPBD), which faces various potential natural and non-natural disasters. Although national and regional regulatory frameworks are in place, disaster management practices at the regional level still tend to be reactive, partial, and not fully based on comprehensive risk analysis. Therefore, this study aims to identify key issues in regional disaster management governance and analyze the role of risk-based policies in strengthening institutional effectiveness, cross-sectoral coordination, and disaster preparedness. This study uses a qualitative descriptive approach with data collection techniques through in-depth interviews with BPBD officials, relevant stakeholders, and community representatives in disaster-prone areas, supported by field observations and documentation studies of policies, disaster risk assessment documents, and institutional reports. Data analysis was conducted using thematic analysis methods to identify patterns related to governance structures, policy implementation, and disaster risk management practices. The study results indicate that disaster management governance in Dumai City has shown progress in regulatory aspects and emergency response capacity, but there are still weaknesses in the integration of risk into development planning, inter-agency coordination, community participation, and mitigation and prevention efforts. This study concludes that the implementation of a risk-based policy framework can encourage more anticipatory, integrated, and sustainable disaster management governance, and provides important implications for the formulation of public policy at the regional level.

This study aims to analyze the role of the Department of Youth, Sports and Tourism (Diskopar) Dumai City in tourism development and to identify supporting and inhibiting factors affecting its implementation. The research uses a qualitative descriptive approach with data collected through interviews, observation, and documentation. Informants consisted of a tourism data and information officer at Diskopar Kota Dumai and a community tourism actor. The data were analyzed using an interactive model involving data reduction, data display, and conclusion drawing. The findings show that Diskopar Kota Dumai plays an active role based on three role indicators: institutional position, social expectations, and implementation. The institution is involved not only in policy formulation but also in maintenance, monitoring, training workshops, event organization, and management of public tourism spaces. Supporting factors include regional tourism potential, digital promotion, regulatory documents, and regional budget support. Inhibiting factors include suboptimal maintenance of tourist sites, illegal levies in unmanaged areas, and uneven information access due to limited network coverage. Overall, the role of the Dumai City Diskopar is functioning but still requires strengthening in supervision, facility management, and equitable promotion.

The importance of the taxation system as an economic pillar becomes increasingly prominent in the face of the complexity of international relations and ongoing technological developments. This article discusses the challenges faced by Indonesia in optimizing tax revenue and controlling tax avoidance in the era of globalization. The phenomenon of tax avoidance, particularly involving renowned companies such as PT Bentoel and Google, is a central issue in the context of taxation law in Indonesia. Its impact is significant, with reports from the Tax Justice Network estimating the country's losses at US$4.86 billion per year or approximately IDR 68.7 trillion. Tax avoidance not only has a negative impact on tax revenue but also has the potential to undermine the overall effectiveness of the taxation system. Indonesia is confronted with the expansion of tax avoidance practices, especially by companies listed on the Indonesia Stock Exchange, reinforcing the urgency to address this issue within the existing taxation legal framework. This research adopts a qualitative method with a focus on tax supervision and enforcement to explore efforts to combat tax crimes in Indonesia. Thus, this study is expected to provide an in-depth understanding of the root issues and formulate effective solutions to enhance the effectiveness of Indonesia's taxation system. The research findings are anticipated to serve as a foundation for the development of a more effective national fiscal policy, addressing loopholes in the taxation legal framework, and preventing detrimental tax avoidance practices.    

The premarital period can be linked to the preconception period, because after marriage a woman will immediately undergo the conception process. The preconception period is the period before pregnancy. The preconception period is the period of time from three months to one year before conception and ideally should include the time when the ovum and sperm are mature, which is around 100 days before conception. The nutritional status of WUS or premarital women for three to six months during the preconception period will determine the condition of the baby born. The prerequisites for perfect nutrition during the preconception period are the key to the birth of a normal and healthy baby. Marriage is one of the steps that must be taken to build a harmonious family. To take this step, all preparations are needed to form a harmonious family. The goal after carrying out the activity is to hope that catin will be exposed to health material regarding pre-wedding preparation and pre-marital screening. KIE community service activities for catin preparation and premarital screening have been carried out in the form of counseling, providing information and education regarding catin preparation and premarital screening. With a commitment to providing KIE catin and program sustainability will be carried out by KUA Medan Johor. It is hoped that this activity will not end in service activities, but with the media leaflet it can be used as a policy for the relevant agencies to develop it in the form of an application as a course method for catin in the health sector so that KUAs in other areas can utilize the application in implementing courses for catin, especially in the field of health.

This study explores the policy dynamics surrounding the implementation of the 21st-century skills-based curriculum, focusing on the perceptions and challenges faced by stakeholders at various educational levels. Through semi-structured interviews with teachers, principals, and policymakers, along with policy document analysis, the research identifies a significant gap between national policy design and its practical implementation at the school level. The study reveals that while the national curriculum emphasizes critical competencies such as critical thinking, creativity, and collaboration, there is a disconnect between these objectives and their classroom application. The main challenges include limited resources, cultural resistance, and lack of support from regional governments. The findings emphasize the need for a more flexible, context-sensitive curriculum that can be adapted to local needs. The study also emphasizes the importance of ongoing professional development and strong leadership to facilitate the adoption of innovative teaching methods. To address these challenges, the study calls for a coordinated approach involving national, regional, and school-level authorities to ensure effective curriculum reform. The research contributes valuable insights into the complexities of curriculum implementation and offers recommendations to improve educational policies and practices aimed at equipping students with the necessary skills for the modern world.

This study explores the relationship between teachers' digital pedagogical competency and student learning outcomes in both rural and urban schools. A descriptive survey design, utilizing correlational and regression analyses, was employed to examine this relationship. Data were collected from teachers using a structured questionnaire assessing their digital competence, while student learning outcomes were measured through academic performance records. The results revealed significant differences between urban and rural schools in terms of teachers’ digital competence, with urban teachers demonstrating higher levels of digital skills. A positive correlation was found between teachers' digital competence and student learning outcomes, particularly in urban schools, where digital tools were more readily available. The regression analysis further confirmed that digital competence was a significant predictor of student achievement, with urban schools outperforming rural ones even after controlling for teacher experience. The study suggests that infrastructure availability, teacher training, and institutional support play crucial roles in enhancing digital competence, particularly in rural schools, where such resources are often limited. These findings underscore the need for policy reforms that ensure equitable access to digital tools and professional development opportunities for teachers across both rural and urban settings. Recommendations include targeted interventions for rural schools to bridge the digital divide and improve student learning outcomes through enhanced teacher digital competencies.

This research explores the potential of local bio-composites made from bamboo and coconut fiber as sustainable building materials in Indonesia. The construction sector in Indonesia faces significant environmental challenges, particularly the high carbon emissions associated with conventional materials like concrete and steel. The primary objective of this research is to evaluate the environmental and economic benefits of substituting these traditional materials with bio-composites, using Life Cycle Assessment (LCA) and energy optimization simulations. The LCA methodology evaluates the environmental impact of bio-composites across their entire life cycle, comparing them with conventional materials in terms of carbon emissions, energy consumption, and waste. Energy optimization simulations focus on assessing the thermal performance and overall building efficiency when using bio-composites in construction. The main findings suggest that bio-composites exhibit a significantly lower carbon footprint and better thermal insulation properties than concrete and steel, contributing to reduced energy consumption in buildings. Additionally, the use of locally sourced materials like bamboo and coconut fiber offers economic advantages, such as lower transportation costs and support for local economies. The research concludes that bio-composites can serve as viable alternatives to traditional materials, providing both environmental and economic benefits. For successful adoption, the research recommends policy support, technological advancements, and educational initiatives to promote the use of bio-composites in Indonesia’s construction industry.

Introduction: Land tenure conflicts and forest degradation in national forest border areas have become a complex challenge that impacts social stability and environmental sustainability. These conflicts often arise due to uncertainty in land ownership rights, leading to tensions between local communities, the government, and private companies, resulting in environmental damage such as deforestation. Community-Based Forest Management (CBFM) has emerged as a mitigation approach to address these issues by involving local communities in the sustainable management of forests. Research objective: To evaluate the impact of CBFM policies on the well-being of farmers and the conservation of endemic species in national forest border areas. Research method: A mixed-methods approach, combining household income surveys, in-depth interviews, Focus Group Discussions (FGD), and land cover analysis based on GIS. Research results: The CBFM policy has successfully increased farmers' income, particularly through forest-based business diversification, reduced illegal logging, and supported the preservation of endangered endemic species. Additionally, active community participation in this policy has increased compliance with environmental conservation efforts. This study recommends enhancing local community capacity, strengthening inter-agency coordination, and implementing stricter supervision to ensure the sustainability of the CBFM policy. The success of CBFM implementation is expected to be applied more broadly to achieve farmers' welfare and sustainable forest conservation in Indonesia.

This study examines the progress made and the ongoing barriers to achieving gender equality in secondary school enrollment worldwide, with a focus on countries with high gender disparities. By analyzing policies, cultural factors, and economic barriers that hinder girls' access to secondary education, the research highlights the complex challenges that persist despite improvements in global enrollment rates for girls. Findings suggest that while progress has been made, there are still significant obstacles, such as child marriage, cultural expectations, and lack of educational resources, which prevent many girls from completing secondary education.

This paper explores global trends in teacher training and professional development for early childhood educators. By examining policies and practices from various countries, the study identifies common challenges in the field, including insufficient funding, lack of standardized training frameworks, and limited access to ongoing professional development. The findings suggest that investing in teacher training and lifelong learning opportunities is critical to enhance the quality of early childhood education and bridge skills gaps among educators.

This research delves into the formation of racial stigma and its impact on society, exploring the factors contributing to the emergence of discriminatory attitudes. Utilizing a qualitative descriptive method with a literature review approach, the study investigates historical, cultural, and institutional elements shaping racial perceptions. The analysis not only scrutinizes "how" racial stigma forms but delves into the "why" of discriminatory attitudes, encompassing historical, policy, and social norm influences. The research findings aim to contribute significantly to understanding the intricate interplay between racial stigma and its societal repercussions, identifying patterns that may be challenging to detect without a holistic overview.

The Republic of Indonesia Government Goods and Services Procurement Policy Agency or LKPP RI for short. LKPP has made a big leap in the development of the e-catalog system by starting to involve SOEs. This research focuses on discussing the requirements and steps for business actors to become e-catalog providers. This research uses the literature study method. The results of this study found that the requirements for business qualifications for electronic catalog providers have six qualifications whose final decision is made by the head of LKPP. There are several criteria that must be met by business actors if they want to register their business in the LKPP e-catalog. There are two types of goods and services received, namely, first general goods and services including goods and services needed by K / L, standard or standardizable goods / services, and recurring goods / services needs. The second type of innovation products, namely products determined by the Minister / Head of the Institution in charge of government affairs in the field of research, development, assessment, and application as well as integrated invention and innovation.

This study investigates sustainable Islamic business models through a qualitative case study of green-tech startups in Central Java, Indonesia. Using semi-structured interviews with founders, managers, and employees, complemented by secondary data from business reports and sustainability disclosures, the research examines how Islamic ethical principles, including stewardship (khalifah), social welfare (maslahah), and justice (adl), are integrated into operational practices and sustainability strategies. The purposive selection of 3–5 startups enables an in-depth exploration of organizational decision-making, innovation adoption, and environmental and social performance. Thematic analysis identifies recurring patterns in ethical integration, technological innovation, and sustainability outcomes. Findings reveal that Islamic startups effectively embed ethical values into operations, fostering environmental accountability through renewable energy initiatives, waste reduction, and resource optimization, while enhancing community engagement and equitable service delivery. Technological innovations such as IoT, AI, and blockchain further support sustainability performance, enabling startups to monitor and optimize environmental outcomes without compromising financial viability. Comparative analysis demonstrates that Islamic startups outperform non-Islamic counterparts in key sustainability metrics, including carbon reduction and social impact, highlighting the competitive advantage of ethics-driven entrepreneurship. Overall, the study confirms that Islamic ethical frameworks foster both environmental accountability and technological innovation, providing a practical model for sustainable development in emerging economies. These findings offer valuable insights for policymakers, investors, and entrepreneurs seeking to align ethical, social, and environmental objectives with business strategy.

Microenterprises are crucial to the economic landscape, especially in developing countries, as they contribute significantly to GDP and employment. However, these businesses often face challenges in adopting sustainable practices due to financial constraints, limited resources, and market access issues. This research evaluates the impact of energy efficiency on the profitability of Sharia-compliant microenterprises applying green business principles. By integrating energy-saving measures, such as energy-efficient technologies and optimized consumption, microenterprises can reduce operational costs and improve profitability. Sharia-compliant businesses, which adhere to ethical and sustainable practices, tend to be more open to implementing such green practices. The findings show that energy-efficient microenterprises outperform conventional ones in profitability, as energy-saving leads to lower costs and enhanced competitiveness. The study also highlights the importance of green finance in supporting these enterprises by overcoming financial barriers, allowing them to adopt energy-efficient technologies. Despite the clear benefits, challenges such as high initial investment costs and limited access to efficient technologies remain. Policy intervention, including financial incentives and education, is necessary to address these barriers and enable microenterprises to fully capitalize on energy efficiency. In conclusion, energy efficiency is not only a key driver of profitability for Sharia-compliant microenterprises but also a strategy for long-term sustainability and competitiveness.

This study explores the impact of religious values on Muslim consumers' behavior toward green financing and eco-friendly products within the framework of Islamic economics. The research utilized a quantitative approach with a descriptive survey method, surveying 250 Muslim consumers from urban areas in Indonesia. A structured questionnaire with a five-point Likert scale was employed to measure religiosity and eco-friendly purchasing behavior. The multiple regression analysis showed that religiosity significantly influences green purchasing behavior, with higher religiosity scores correlating with greater engagement in environmentally conscious purchasing decisions. Additionally, the t-test and ANOVA revealed significant differences between Sharia-compliant and non-Sharia-compliant groups, with the Sharia-compliant group exhibiting stronger eco-friendly purchasing behavior. These findings suggest that Islamic principles related to environmental stewardship, such as Khalifa (guardianship of the earth) and Israf (avoiding wastefulness), play a significant role in shaping consumer attitudes toward sustainability. The study concludes that religious values are a crucial determinant of green purchasing behavior and that incorporating these values into sustainability initiatives can effectively promote eco-friendly behavior, especially in communities where religion plays a central role. Policymakers and educators can leverage religious frameworks to foster sustainability and encourage more responsible consumer behavior in Muslim-majority communities.

This article investigates disparities in access to mental health services between urban and rural communities in Indonesia. By analyzing data on service availability, utilization, and barriers to access, the study highlights factors that contribute to unequal mental health support. Findings reveal that rural populations face greater challenges in accessing mental health care, primarily due to a lack of facilities, shortage of mental health professionals, and limited awareness. The results underscore the need for policies that address these geographic health disparities and promote equitable access to mental health services.

The Village Spatial Plan (RTRW) is a follow-up interpretation of the District RTRW. These provisions have been stated separately in the Village Law. However, in practice, standardization of village spatial policy implementation has not been fully implemented. The concept of village development needs to pay attention to village spatial planning to ensure the benefits and compliance of existing regulations. The method applied in this study is the normative juridical method through qualitative review. Normative juridical review is a stage of legal review carried out through the review of library sources or secondary information as the main material by conducting research related to the problem under study. The results of this study show that to implement policies related to village spatial planning, there are two possible factors, namely supporting and inhibiting factors. To develop clarity on the objectives of policy implementation, legal certainty is needed that can accommodate the needs of village structuring and control.

This research is intended to find out (1) whether recording a film using a video camera and uploading it via Instagram story in the cinema constitutes a copyright violation. (2) what are the legal consequences of violations of film recording using a video camera in a cinema that is uploaded and distributed on social media Instagram stories? This research uses a type of normative legal research with a statutory approach, conceptual approach and case approach. The sources of legal materials used are primary legal materials and secondary legal materials. The primary legal materials in this research are legal materials of an authoritative nature such as statutory regulations, court decisions, and treatises, as well as official state documents. Meanwhile, secondary legal materials consist of books, scientific articles and other sources that are considered relevant to the research to be conducted. The results of the research show, firstly, that the act of recording film scenes by members of the public in a cinema, which in turn is uploaded to social media, cannot necessarily be classified as a criminal offence, on the grounds that the elements of this criminal act cannot be fulfilled. On the other hand, the community's intention to violate economic rights for commercial purposes must be fulfilled first to determine the action as a criminal offense. Second, legal protection by the government, in this case the Directorate General of Intellectual Property at the Ministry of Law and Human Rights of the Republic of Indonesia for creators or rights holders, can be done in two ways: the first is by instilling a sense of awareness in the community, and the second is by creating a legal protection policy ( new legal protection policy) by revising the Law on Copyright.

The purpose of this research is to examine the impact of good corporate governance and dividend policy on firm value. This research used the sample of consumer goods industry subsector companies which listed in Indonesian Stock Exchange during 2020-2022. The number of companies sampled in this study were 49 companies. Hypothesis in this research are tested by multiple linear regression analytical. Data analysis show that institutional ownership and independent commissioner has positive effect firm value because through the establishment of good corporate governance a company can add value to investors or shareholders in the company. While, managerial ownership, audit committee, and dividend policy do not have effect on firm value.