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Kadek Ayu Rima Ratnasari; I Made Suwitra; Nengah Renaya

International Journal of Law, Crime and Justice 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the registration of Deeds of Mortgage (APHT) that exceed the 7 (seven) day time limit in Badung Regency and the legal consequences that arise from this. The research uses empirical legal methods with a legislative, analytical, case, and legal sociology approach. Data was obtained through interviews with PPAT and the Badung Regency Land Office (BPN) as well as a study of secondary legal materials. The results of the study show that delays in APHT registration still occur both through the manual (offline) and electronic (HT-el) systems. The contributing factors include negligence or workload of PPAT, incomplete documents from the parties, administrative obstacles at the Land Office, and technical disruptions to the electronic system. Legally, delays do not invalidate APHT, but they delay the creation of mortgage rights because these rights only have legal force from the date of recording in the Land Registry. As a result, creditors do not obtain preferential rights and full legal protection before registration is carried out. PPATs who are late may be subject to administrative sanctions in accordance with official regulations. Based on the theories of utility, legal protection, and legal certainty, delays in APHT registration reduce the effectiveness of creditor protection and create potential legal uncertainty. Therefore, it is necessary to improve supervision and guidance for PPATs, as well as optimize the HT-el system to ensure legal certainty and protection in the practice of registering Mortgage Rights.

Agung Dwi Putra; Helmy Wahyu Sukiswo

Proceeding of the International Conference on Economics, Accounting, and Taxation 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

State finances rely heavily on tax revenues, yet tax avoidance remains a persistent obstacle that can reduce government income. This practice is commonly associated with internal corporate conditions. Therefore, this research examines how profitability, leverage, firm size, and capital intensity relate to tax avoidance behavior. Employing a descriptive design with a Systematic Literature Review (SLR), the study evaluates ten empirical articles published between 2021 and 2025 in Sinta and Scopus indexed journals. The analysis indicates that the influence of these internal factors varies across studies. Profitability and leverage demonstrate contradictory effects, as strong earnings and higher debt may stimulate aggressive tax planning through tax shields, but may also restrain avoidance to preserve corporate image. Firm size likewise presents inconsistent results due to regulatory and public attention. In contrast, capital intensity generally shows minimal influence because investments in fixed assets are directed toward operational efficiency. These findings provide valuable considerations for policymakers to strengthen tax deduction regulations and encourage responsible corporate tax compliance.

Ni Ketut Putri Pradnya Swari

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2026 Lembaga Pengembangan Kinerja Dosen

The principle of good faith constitutes a fundamental element within Indonesia’s trademark law system, particularly in processes ranging from trademark registration to the cancellation of registered marks. This study examines the role of the good faith principle as a primary legal foundation for trademark annulment, using the dispute over the Minyak Kutus Kutus trademark as a case study. The conflict emerged when the trademark was registered by an individual who was not the original creator, leading to legal disputes and judicial examination. This research adopts a normative juridical method by analyzing various legal sources, including statutory regulations, court decisions, and relevant legal doctrines. The findings indicate that the principle of good faith is not merely an ethical norm but also functions as an important legal instrument to protect the legitimate rights of original trademark owners from attempts of unlawful control through bad-faith registration. Furthermore, the court’s decision in the Kutus Kutus case demonstrates the crucial role of enforcing the good faith principle in maintaining legal certainty while ensuring protection for fair and honest business actors in Indonesia’s trademark system.

Edi Wakhyudin, Selsyah Saputri; Alifah, Farah Nur; Sirli Dwianda; Shabira Aisyah; Dhealinda Jasmine +6 more

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the implementation of integrity and ethics among Civil Servants (ASN) in public service delivery at the 5 Ilir Subdistrict Office in Palembang City. The 5 Ilir area, which is located in an urban setting with high population density and dynamic socio-economic activities, requires subdistrict officials to provide fast, responsive, and citizen-oriented services. The study adopts a qualitative approach using purposive sampling, designating the Head of the Subdistrict as the key informant. Data were collected through semi-structured interviews, direct observation of administrative service processes, and document analysis. Data analysis was conducted using a descriptive qualitative method to identify practices, values, and mechanisms related to the enforcement of integrity and ethics in public services. The results indicate that the implementation of integrity and ethics at the 5 Ilir Subdistrict Office is reflected in transparent standard operating procedures, an open queuing system, routine briefings, internal and external supervision mechanisms, and responsive leadership in addressing community issues, including the resolution of social conflicts and flood mitigation. The existence of a legal aid post further strengthens public access to justice. The enforcement of integrity is not merely normative but is systematically implemented through regulations, organizational culture, and oversight mechanisms. This study recommends strengthening the digitalization of public services as a strategy to enhance transparency, accountability, and service quality at the subdistrict level.

Zahra Rabi’ulawali I.B.; Chara Pratami Tidespania Tubarad

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the factors influencing the level of sustainability report disclosure based on OJK regulations in KBMI 3 banking companies listed on the Indonesia Stock Exchange in 2023. The level of sustainability disclosure is measured using the Sustainability Report Index (SR Index), constructed through content analysis of indicators stipulated in POJK No. 51/POJK.03/2017. The independent variables analyzed in this study include firm size, profitability proxied by Return on Assets (ROA) and Return on Equity (ROE), foreign ownership, and firm age. This research employs a quantitative explanatory approach using secondary data obtained from annual reports and sustainability reports. Data were analyzed using multiple linear regression with SPSS. The results indicate that firm size, foreign ownership, and firm age have a positive and significant effect on the level of sustainability report disclosure. Conversely, profitability measured by ROA and ROE does not have a significant effect. Simultaneously, all independent variables significantly influence sustainability report disclosure. These findings suggest that structural and ownership characteristics play a more dominant role in determining sustainability disclosure than financial performance, reflecting the regulator-driven nature of sustainability reporting in the Indonesian banking sector.

Norwanda Norwanda; Wulan Sri Wahyuni; Nadia Irani

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the role of local governments in improving the quality of public services as part of an initiative to achieve responsive governance that prioritizes the public interest. This study departs from the limitations of previous research, which tends to focus on the technical aspects of service quality, while the strategic role of local governments as the primary actors in improving the quality of public services remains underexplored. The purpose of this study is to analyze the role of local governments in improving the quality of public services and identify factors influencing the optimization of this role. The method used in this study is a qualitative approach through a literature review analyzing various secondary sources such as scientific books, national and international journals, regulations, and reports from relevant official institutions. The study findings indicate that local governments play a significant role in improving the quality of public services through three main dimensions: a community-focused service orientation, technology-based service innovation, and strengthening inclusive and collaborative service management. The integration of these three dimensions supports more efficient, transparent, and responsive public services to community needs. This research provides a conceptual contribution to the field of public administration, emphasizing the importance of strengthening the role of local governments as a key factor in sustainably improving the quality of public services.

Sabina Berlina Gulo; Ratnaningrum Ratnaningrum; Sri Wahyuning; Eni Endaryati

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study focuses on micro, small, and medium enterprises (MSMEs) in Central Jakarta, which play an important role in the national economy, particularly through their contribution to state revenue from the taxation sector. The purpose of this study is to examine how taxpayers’ knowledge and compliance with tax regulations influence tax revenue generated from the MSME sector. The distribution of questionnaires to MSME taxpayers was used as the main instrument to collect research data through a quantitative approach. A total of 164 respondents were selected using a purposive sampling method by considering specific criteria relevant to the research objectives. To evaluate and analyze the collected data, this study employed SmartPLS software using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that tax revenue from MSMEs is positively and significantly influenced by taxpayer compliance in fulfilling their tax obligations. Furthermore, there is a positive and statistically significant relationship between the level of tax knowledge and the increase in tax revenue. These findings highlight the importance of improving taxpayers’ understanding and compliance as an effort to enhance tax revenue from the MSME sector. This study is expected to provide practical contributions to the Directorate General of Taxes in formulating more effective policies to improve compliance and optimize tax revenue from MSME taxpayers.

Raden Rara Hapsari Tunjung Sekartaji; Nur Mailinda

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

The phenomenon of recidivism in narcotics crimes indicates that the rehabilitation and punishment approaches applied have not been fully able to prevent recurrence of crimes. This study aims to analyze the effectiveness of law enforcement against recidivists in narcotics crimes in two court decisions, namely Decision Number 154/Pid.Sus/2018/PN Yyk and Decision Number 51/Pid.Sus/2020/PN Tte. Case studies are used to assess the effectiveness of law enforcement, especially against perpetrators who have previously undergone rehabilitation but have re-committed crimes with more complex roles. This study uses a normative legal method with a statutory approach and a case approach, which are analyzed qualitatively based on law enforcement theory and the objectives of punishment. The results show that normatively there are regulations on rehabilitation and increased sentences for recidivists, but their effectiveness is not optimal, partly due to the lack of post-rehabilitation regulations that are expressly regulated in the law and the lack of integrated data systems between rehabilitation institutions and the courts. This condition causes rehabilitation to not fully function as a preventive instrument against recurrence of crimes. This study recommends strengthening post-rehabilitation regulations and integrating information systems between agencies as part of a more preventive and sustainable criminal law policy reform.

Zenny Elisabeth Ramschie; Munawar Noor; Aris Toening W

International Journal of Law and Civil Affairs 2026 International Forum of Researchers and Lecturers

This study aims to analyse the implementation of the Village Operational Funds (VOF) distribution policy as an instrument for realising good governance principles in the Government of Sorong City. The research focuses on the implementation of fund distribution and the application of transparency, accountability, participation, and effectiveness in managing Village Operational Funds. A quantitative approach with a descriptive design was employed. Data were collected through questionnaires administered to 20 respondents and in-depth interviews with five key informants, including village officials and local government representatives. Additional data were obtained through observations of planning and fund utilisation processes, as well as through analysis of regulatory documentation and accountability reports. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings indicate that the implementation of the Village Operational Funds distribution policy in Sorong City has not been carried out in accordance with existing regulations, particularly regarding administrative procedures and fund disbursement mechanisms. This condition is primarily caused by the absence or non-disbursement of operational funds at the village level. Furthermore, the application of good governance principles has not been fully optimised due to limited human resources, weak supervision, and low community participation in planning and evaluation. The study concludes that Village Operational Funds have strategic potential as an instrument for promoting good governance if managed transparently and accountably. Therefore, strengthening institutional capacity, supervision systems, and community participation is essential to support effective village governance in Sorong City.  

Sonya Antika; Amelia Putri; Risma Anita Puriani

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Indiscipline in learning behavior is a form of problematic behavior that is commonly found in the school environment and has the potential to hinder the effectiveness of the learning process. This issue does not arise suddenly; rather, it develops gradually through processes influenced by various factors. This article aims to examine the problem of indiscipline in learning through a review and analysis of relevant research findings. The study uses a literature review method by collecting, examining, and analyzing journals and scientific references that discuss learning discipline and students’ indisciplined behavior. The results indicate that indiscipline in learning activities is influenced by both internal and external factors. Internal factors include low interest and motivation, poor study habits, weak values and morals, as well as students’ physical and psychological conditions. Meanwhile, external factors include family situations, peer influence, the school environment, the use of technology, and inconsistent enforcement of rules. The observable behaviors include arriving late, skipping school without clear reasons, violating school regulations, and showing a lack of responsibility. Therefore, addressing the problem of indiscipline in learning requires a comprehensive and sustainable approach involving both schools and families.

Ruminingsih; Aguk Nugroho; Mokh Tho’if; Achmad Wildan D; Dhyan Purwitarini +1 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Waste-related issues have become increasingly complex environmental challenges as a result of population growth and shifting consumption patterns within society. Although Indonesia has established a legal framework through Law Number 18 of 2008 on Waste Management, its implementation at the community level continues to encounter various obstacles, particularly low legal awareness and an underdeveloped legal culture. This community service program aims to foster and strengthen a legal culture in waste management as an effort to promote environmental sustainability in Mrutuk Village, Widang District, Tuban Regency. The activities were conducted using participatory and descriptive approaches, including legal education, dissemination of waste management regulations, reinforcement of legal substance and enforcement structures, and community-based assistance. The results demonstrate an improvement in public understanding and awareness of the importance of managing waste in accordance with legal provisions, a shift in attitudes from compliance motivated by supervision toward voluntary compliance, and the emergence of community initiatives to actively engage in environmentally oriented waste management. Therefore, strengthening legal culture has proven to be a crucial instrument in encouraging environmentally responsible behavior and supporting the achievement of sustainable development.

Sandra Leoni Prakasa Yakub; Santi Suryani; Faisal Fadilla Noorikhsan; Muhamad Reza Atqia; Novia Laela

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research is driven by the increasing strength of religion-based identity politics in Indonesia’s post-reform electoral democracy, which creates a dilemma between legitimate political competition and threats to interfaith harmony. The problem formulation of this study concerns how identity politics challenges religious harmony and to what extent harmony can serve as an instrument to reduce polarization and reinforce democratic consolidation. The research questions focus on two main aspects: (1) how the dynamics of harmony are tested by the exploitation of religious issues within electoral contests, and (2) how harmonization strategies can function as social capital in maintaining democratic stability. Using a qualitative approach with a juridical-normative and socio-political framework, this study relies on a literature review involving laws and regulations, court decisions, official state documents, and national and international academic works, combined with content analysis of religiously nuanced political narratives in media and public discourse. The findings indicate that harmony is not a natural social condition but a socio-political construction that is vulnerable to instrumentalization by electoral interests. FKUB and harmony-related regulations tend to remain normative and less effective in the absence of substantive justice. Nonetheless, harmony still holds potential as strategic capital for democracy if it is developed through a framework of justice, religious political literacy, and inclusive democratic governance.

Sandra Leoni Prakasa Yakub; Santi Suryani; Fitriyani Yuliawati; Muhamad Reza Atqia; Wili Suminar

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the position of statutory regulations as the main limiting framework for administrative discretion in Indonesian administrative law, particularly after the enactment of Law Number 11 of 2020 on Job Creation. The main issue examined is the normative shift caused by the removal of the requirement that discretion must not contradict statutory regulations, which potentially weakens legal certainty and judicial control. This research uses a normative juridical method with a regulatory and conceptualization approach, and is supported by the theory of discretionary justice, balance of legal objectives, and good governance. The findings indicate that the elimination of formal legality requirements transforms discretion from a legally constrained authority into a broader administrative freedom, increasing the risk of abuse of power and weakening the objective standards of judicial review in administrative courts. The study concludes that such a shift undermines the core principles of the rule of law and necessitates constitutional review to restore legal certainty, accountability, and effective judicial oversight.

Lenny Maryani S; Abdul Halim; Risnita Risnita

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Domestic violence (DV) remains a complex legal and social problem, threatening family stability and human dignity. Although Law No. 23 of 2004 concerning the Elimination of Domestic Violence provides strict sanctions, conventional punishment methods are often considered ineffective in restoring damaged social relationships within families. This study examines the implementation of restorative justice in resolving domestic violence cases within the Bungo Police jurisdiction, from the perspective of positive law and Islamic law. This study uses an empirical legal approach and a sociological perspective, with primary data collected through interviews with investigators from the Women and Children Protection Unit (PPA), as well as secondary data from laws, police regulations, and related academic literature. The results show that restorative justice has been applied to several domestic violence cases during the investigation stage through mediation and peace agreements between the parties involved. This method helps reduce the backlog of cases, accelerates dispute resolution, and maintains family social stability. However, challenges remain, such as the possibility of re-victimization due to the imbalance of power between victims and perpetrators. From an Islamic legal perspective, restorative justice is in line with the principles of ta'zīr and maqāṣid al-sharī'ah, especially the preservation of human dignity, life and offspring. By guaranteeing the protection of victims and preventing repeated violence, restorative justice can be an additional mechanism in cases of domestic violence.

Laura Engellina Bri Siantur; Mutia Salsabila; Muhammad Fakar Ar-Ridho; M Sulthan Bakil Alrafif; Muhammad Fadl +1 more

Discourse on Law and Society 2026 International Forum of Researchers and Lecturers

Thei swifti advancementi ofi technologyi hasi madei iti simpleri fori individualsi toi accessi informationi viai sociali mediai platforms.i Nonetheless,i thisi cani alsoi leadi toi offenses,i includingi abusivei languagei ori expressionsi ofi animosityi towardsi othersi online.i Suchi actionsi falli underi Articlesi 310i andi 311i ofi thei Criminali Code,i whichi governi insultsi andi defamation,i alongi withi thei Informationi andi Electronici Transactionsi Lawi Numberi 11i Oct 2008.i Thisi lawi wasi revisedi toi includei Articlei 27i Paragraphi (3)i ini thei thei 2024i Informationi andi Electronici Transactionsi Law,i whichi tacklesi thei issuei ofi defamation.i Thei methodologyi appliedi ini thisi studyi isi normativei juridicali research,i emphasizingi ai legali approachi thati incorporatesi libraryi sources,i statutes,i regulations,i andi relevanti legali theoriesi andi concepts.i Thei obstaclesi ini applyingi thei lawi againsti defamationi crimesi oni sociali mediai encompassi legali issues,i technicali barriers,i andi culturali asi welli asi sociali factors.i Toi tacklei thesei obstacles,i i iti other essentiali toi enhancei thei skillsi ofi lawi enforcementi personneli andi boosti publici awarenessi abouti digitali literacy.i Thei processi ofi lawi enforcementi concerningi defamationi crimesi oni sociali mediai adheresi toi thei proceduresi outlinedi ini thei Criminali Procedurei Code,i focusingi oni electronici evidence.i Articlesi 310i andi 311i ofi thei Criminali Code,i togetheri withi Articlei 27i Paragraphi (3)i ofi thei Informationi andi Electronici Transactionsi Lawi asi amendedi ini Lawi Numberi 1i ofi 2024,i providei thei legali foundationi fori addressingi crimesi oni sociali media,i ini linei withi thei proceduresi seti forthi ini thei Criminali Procedurei Code.  

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.

Gita Maria Rehulina Sembiring; Adri Sadewa Sirait; Roy Nanda Kesuma; Winda Windari Tarigan; Cherin Yorenta Tarigan +1 more

Discourse on Law and Society 2026 International Forum of Researchers and Lecturers

The advancement of information technology has rapidly transformed trading patterns in Indonesia, shifting from conventional transactions to online transactions through marketplace platforms. On one hand, this transformation provides convenience and efficiency for both businesses and consumers. On the other hand, it has also given rise to various legal issues, particularly regarding consumer protection. This article aims to examine how legal protection for consumers is implemented in electronic sales agreements on marketplaces, while also identifying the obstacles encountered during its implementation. The study employs a normative juridical approach, using conceptual analysis and legislative review, supplemented by empirical data obtained from interviews. As described, legal protection for consumers in electronic transactions in Indonesia remains suboptimal. Specifically, these challenges include biased law enforcement, low levels of consumer literacy, and ineffective dispute resolution mechanisms. In practice, marketplaces have incorporated consumer protection features such as escrow systems, refund mechanisms, and complaint centers; however, their implementation still suffers from limited transparency and effectiveness. Furthermore, existing regulations are slow to respond to the dynamics of cross-border transactions and ongoing digital innovations. Therefore, comprehensive regulatory reform, stronger enforcement, and enhanced legal and digital literacy among the public are necessary to ensure effective consumer protection.

Muhammad Ridho Saputra; Ruslan Abdul Gani; Rahmi Hidayati; Abdul Halim

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Illegal street racing is a persistent issue in Indonesia, including Bungo Regency, endangering road users and violating traffic laws. This study, based on a case study at the Traffic Unit of Bungo Police Resort, aims to explore the police's role in addressing illegal street racing from an Islamic criminal law perspective. Using a qualitative juridical-empirical approach, the study examines legal regulations, institutional practices, and Islamic jurisprudence. Data was gathered from legal sources and literature related to law enforcement and Islamic criminal law. The results reveal that the police play a strategic role in combating street racing through preventative, preemptive, and repressive tactics. Repressive measures include law enforcement based on the Indonesian Traffic and Road Transportation Law, while preventive actions involve community outreach, traffic education, and regular patrols. From an Islamic criminal law viewpoint, illegal street racing is categorized as jarimah ta‘zīr, where authorities impose sanctions to maintain public order and prevent harm (mafsadah), aligning with the maqasid al-shariah goals of preserving property and life. The study concludes that effective and sustainable action against street racing requires collaboration between law enforcement, communities, and religious perspectives.

Adinda Novia Kartika; Ikomatussuniah Ikomatussuniah; Ahmad Rayhan

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The issuance of billboard installation permits is part of local government authority in regulating public space, maintaining public order, and ensuring legal certainty. This study examines the implementation of billboard permit administration under Serang City Regional Regulation Number 3 of 2021. It applies an empirical juridical method with a qualitative approach. Data were collected through interviews with relevant local officials and a review of applicable laws and supporting legal materials. The findings indicate that the permit process involves several agencies: the Investment and One-Stop Integrated Service Office as the licensing authority, the Public Works and Spatial Planning Office for technical recommendations, the Regional Revenue Agency for tax collection, and the Municipal Police for supervision and enforcement. Although the regulatory framework is comprehensive, challenges remain, including inter-agency coordination, tax compliance, supervision effectiveness, and limited legal awareness among business actors. The study concludes that effective permit administration depends not only on clear regulations but also on strong institutional coordination and proper implementation.

Yusni Sulastri; Rina Mutiara; Tjipto Rini

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

The waiting time for outpatient pharmacy services at Permata Jonggol Hospital had not met the minimum service standards, potentially reducing service quality and patient satisfaction. This issue was suspected to be influenced by human resource (HR) competence, service regulations, and the utilization of the Hospital Management Information System (HMIS). This study aimed to analyze the effect of HR competence and service regulations on pharmacy waiting time, with HMIS utilization as an intervening variable. The study used a quantitative approach with a cross-sectional design. Data were collected at a single point in time using instruments that had been tested for validity and reliability. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results showed that HR competence, service regulations, and HMIS utilization simultaneously had a significant effect on pharmacy waiting time. Partially, HR competence and service regulations significantly affected HMIS utilization and waiting time. HMIS utilization also significantly influenced waiting time and mediated the relationship between HR competence, service regulations, and pharmacy waiting time. In conclusion, improving pharmacists’ competence, strengthening service regulations, and optimizing HMIS utilization in an integrated manner were important strategies to reduce waiting time and improve service efficiency and quality