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Local taxes are one of the main components of PAD which have a strategic role in realizing fiscal independence and supporting regional development. This study aims to analyze tax management in an effort to increase Local Original Income in Supiori Regency. The study was conducted at the Regional Revenue Agency of Supiori Regency, related to the management of local taxes in Supiori Regency. The type of research that will be used in this study is a qualitative descriptive research type. Data collection techniques are carried out through observation, interviews, and documentation studies. The results of the study indicate that the main challenges in managing local taxes in Supiori Regency include low taxpayer awareness, minimal socialization, the absence of supporting regulations, technical obstacles in the field during collection, and limited budget support.

Budget management is an important component in ensuring the success of government programs, such as Technical Guidance (Bimtek) at the NTB Provincial Cooperative and SME Service. The purpose of this article is to analyze the effectiveness of budget management related to the implementation of Bimtek activities in the field of cooperative development during the 2021–2023 period. The methods used include interviews with service employees, collection of budget and realization data, and comparative analysis related to planning and implementation each year. The results of the study showed a discrepancy between the planned and realized budgets, which was caused by problems such as late disbursement, codification, and complexity of the reporting system. Although most activities were successful with a success rate of 90%, especially in 2021 and 2023, there was a significant decline in efficiency and productivity in 2022. As a result, real-based planning, improved administration and reporting systems, and coordination between parties are essential to improve the effectiveness of budget management in ensuring the smooth implementation of Bimtek activities.

This study aims to analyze the effectiveness of educational financing management at Central Java State Vocational High Schools, especially in allocating funds for students from low-income families. The background of this study is based on the importance of an efficient, transparent, and targeted financing system in creating inclusive and quality education. This study uses a qualitative approach with a case study method and was conducted on April 25, 2025. Data were collected through interviews and reinforced by information from the school's official website. The results of the study indicate that budget planning and allocation have been systematically arranged based on the priority scale of student needs. However, the effectiveness of fund allocation in supporting superior programs still needs to be improved. Budget evaluations are carried out periodically, but do not yet include indicators of impact on student achievement and work readiness. Supervision is carried out internally and externally, but is still constrained by strict administrative procedures. This study suggests the need to strengthen the impact-based evaluation system and increase the flexibility of budget use policies to be more responsive to the real needs of students.  

This study examines the role of management accounting in supporting strategic decision-making in manufacturing companies in Indonesia. With a literature study approach and Systematic Literature Review (SLR), this study analyzes various secondary sources from 2020 to 2025. The results of the study indicate that management accounting functions as the main tool in planning, cost control, performance evaluation, and strategic decision-making. The information generated such as cost data, budgets, and performance reports greatly assists management in choosing effective and responsive strategic alternatives to market dynamics. Case studies of several large manufacturing companies show that the implementation of a good management accounting system can improve operational efficiency, optimize resource allocation, and reduce the risk of failure in decision-making. Management accounting also plays a role in supporting investment and product development to maintain competitiveness in the global market. In conclusion, management accounting is a crucial element that strengthens strategic decision-making, so that manufacturing companies can grow and be sustainable in a competitive business environment.

The tourism sector is an important aspect in the sustainability of economic development in Indonesia. One of the tourism in Banten Province is Banten Lama Tourism, this area is an important historical site in Indonesia.  As a manager, the Banten Provincial Government must revitalize the Banten Lama area including the physical restoration of buildings, infrastructure, and public facilities that have been damaged or degraded both in terms of function and aesthetics. The purpose of the research is to examine the extent to which the principles of good governance are applied in the process of APBD management in the revitalization of the Banten Lama area.  This research uses a qualitative research type of case study approach a la Creswell. The existence of a revitalization budget report is a form of Banten Provincial Government has shown an initial form of accountability commitment in the management of public funds through the preparation and realization of the Banten Lama Area revitalization budget. The legal basis for revitalization is the 2016 Governor Regulation Number 14 article 5, Governor Decree Number 437/Kep.160-HUK/2018, the 2010 Cultural Heritage Law Number 11 in article 43 and the Momerandum of Understanding (MoU) Number 430/MOU.4-HUK/2017, 430/718-Setda/2017 & 516/MOU.24-HUK-2017 on October 4, 2017 by the Banten Provincial Government, Serang City Government and Serang Regency Government. The implication of the research is to understand how the impact on the development of Banten Lama tourism area.

This study aims to evaluate the transparency and effectiveness of the use of the 2025 Regional Revenue and Expenditure Budget (APBD) in flood management in DKI Jakarta Province. Although the provincial government has allocated a large budget, the problem of flooding is still an annual issue that has not been resolved. Using a qualitative case study approach and George C. Edward III's policy implementation theory as an analytical tool, this study examines four key variables: communication, resources, implementer disposition, and bureaucratic structure. The results of the study indicate that policy implementation faces various obstacles such as communication with minimal public participation. Limited technical and human resources, implementer caution due to bureaucratic pressure, and weak integration between agencies. This study concludes that the problem of flooding in Jakarta is not only related to technical aspects, but is also a reflection of the suboptimal regional financial governance and sustainable and accountable public policy implementation system.

This study aims to examine the implementation of Regional Regulation Number 4 of 2014 concerning the Protection and Empowerment of Farmers and Fish Farmers in Sidoarjo Regency. Focusing on Gisik Cemandi Village as the case study, this research employs a qualitative descriptive approach with Grindle’s policy implementation theory as the main analytical framework. The findings reveal that while various programs such as skill training, fuel subsidies, fishing equipment aid, and institutional strengthening have been carried out, there are still obstacles in equitable distribution, budget constraints, and continuity of the programs. Nevertheless, strong inter-agency coordination, responsiveness of the implementers, and active participation from the fishermen community contributed positively to the overall implementation. This study underscores the importance of aligning public policy with community needs to achieve sustainable development in coastal areas.

The implementation of educational financial management is crucial as part of the commitment to progress that is the focus of this study, with the aim of examining financial management based on the principles of effectiveness, efficiency, transparency, and accountability in the 'Aje Kendor Sekolah' program using Public Financial Management Theory and Policy Implementation Theory. This study uses a qualitative research method with Creswell's case study approach. The research findings indicate that budget management aligns with formal procedures, but planning is not yet fully participatory. The reporting system is structured, but community involvement in oversight remains symbolic. The presence of collaboration among various stakeholders has not addressed the shortages in facilities and funding. Therefore, these shortages need to be addressed to encourage sustained school participation in the future.

Training and career development play a crucial role in improving the performance of health center (puskesmas) employees to deliver optimal healthcare services. This study aims to analyze the influence of training and career development on employee performance at puskesmas and to identify challenges in their implementation. The method used is a literature review with a descriptive-analytical approach based on previous studies related to training, career development, and human resource performance in the health sector. The results show that relevant and continuous training enhances employee efficiency, accuracy, and mental readiness, while clear and sustainable career development increases motivation, loyalty, and employee engagement. The synergy between training and career development is key to successfully improving employee competence and motivation sustainably. However, program implementation faces challenges such as budget constraints, lack of policy support, geographic barriers, and less operational HR development policies. Therefore, strategic and integrated HR management is essential to improve the quality of healthcare services at puskesmas.  

Regional Head Elections (Pilkada) are crucial for upholding popular sovereignty and realizing democracy. This research aimed to examine the level of political participation among voters with disabilities and the factors contributing to their low engagement in the 2024 Pilkada in Baregbeg District. The research method used was qualitative with a descriptive approach, involving field studies, literature reviews, and data analysis. The results showed that while the 2024 Pilkada in Baregbeg District, Ciamis Regency, was successfully executed, the participation of voters with disabilities was very low, at only 29.93% of the 294 registered voters. This low participation was caused by external micro factors such as non-inclusive socialization (lack of assistive tools), suboptimal voter education, budget limitations, ineffective 'jemput bola' mechanisms, insufficient family support, unfriendly polling station locations, and minimal initiatives from stakeholders and disability organizations. Additionally, internal macro factors of disabled individuals also played a role, including communication limitations (for those with hearing, visual, speech, and intellectual impairments), differences in information access and mobility, varying levels of understanding, low organizational awareness, and limited scope of movement and social interaction. The socialization efforts already undertaken have not been able to significantly increase participation, indicating the need for a more comprehensive and inclusive approach.

Prison, is an institution whose existence is inseparable from law enforcement in Indonesia. Unlike prisons, Rutan functions as a temporary detention place for suspects or defendants who are undergoing the trial process.  Currently, almost all prisons and prisons in Indonesia are experiencing an overcrowding crisis  with an overcrowding rate. 92%. This condition is like a time bomb ready to explode. Extreme overcrowding in prisons and prisons has various negative impacts. Overcrowding in  correctional facilities and prisons is a serious problem that must be overcome immediately. The impact is not only on the health and safety of residents, but also on the effectiveness of coaching and the state budget. This study aims to find out and discuss the impact  of overcrowding on class IIB state prison inmates in Ruteng Regency. This research is an empirical legal research or empirical juridical research supported  by a statuecause  approach using primary data and secondary data collected using observation, documentation and interview techniques conducted with 33 informants. The data obtained was processed using editing techniques, data classification, data verification and description after which it was analyzed in a qualitative descriptive manner. The results of the study showed that (1) Overcrowding in Ruteng Class IIB Prison was caused by several interrelated factors. First, the limited capacity of Ruteng Detention Center. Second, the crime rate has increased in three districts. Third, the penal policy is not yet effective. Fourth, the low legal awareness of the public also plays a role in the increase in crime rates. (2) Overcrowding in Ruteng Class IIB Prison has a significant impact on inmates, especially in fulfilling their rights including the right to inmate health, the right to security, and the right to rehabilitation. Social coaching and reintegration programs cannot run effectively due to limited resources and space.

Climate change is an urgent global challenge demanding local adaptation and mitigation. This research focuses on evaluating the sustainability of the Climate Village Program ProKlim in Kampung Airport, Teluknaga Village, Tangerang Regency. Although this location achieved national "ProKlim Utama" status in 2022, initial observations revealed a significant decline in program implementation. Identified issues include neglected facilities, suboptimal institutional management, decreased community participation, and regulatory gaps. This study employed a descriptive qualitative approach with a case study design, applying Leo Agustino’s policy evaluation model. Data was collected through interviews with relevant informants, direct field observations, and document analysis. The data analysis followed the interactive model of Miles and Huberman, with source and technique triangulation ensuring the findings' credibility. The research indicates that despite initial competence and positive characteristics of ProKlim managers, several factors hinder its sustainability. These include human resource capabilities technical skills and limited personnel, institutional management lack of formal structure and inconsistent monitoring, infrastructure maintenance damaged facilities and insufficient operational budget, and inadequate understanding of regulations. The long-term success of ProKlim in Kampung Airport is threatened by a lack of strong institutionalization, consistent resource allocation, and sustained multi-stakeholder involvement beyond the initial certification momentum.

This research aims to analyze strategies for budget efficiency by strengthening collaborative governance in delivering social services by the Social Service Office of Surabaya City. A qualitative approach was used through a study of planning documents and local media reports from 2021 to 2024. Content analysis was applied to identify partnership patterns among government institutions, social organizations, communities, and businesses involved in the implementation of social programs. The findings reveal that such collaborations significantly reduce the fiscal burden on the government, expand service outreach for vulnerable groups, and reinforce the sustainability of social programs. The established partnerships also accelerate aid distribution, improve coordination, and encourage innovation through community-based participation amid regional fiscal constraints.

This study aims to analyze the implementation of Good Governance principles, including accountability, transparency, and participation in the management of Village Funds in Tambaksari Kidul Village, Kembaran Subdistrict, Banyumas Regency. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that accountability in village financial reporting has been carried out in accordance with regulations, although there are still delays in reporting. Transparency in budgeting and the implementation of village funds has been conducted through village meetings and village information media, but has not yet reached the stage of impact evaluation. Community participation is quite active in planning and implementation, but minimal in the evaluation stage. Challenges faced include limited human resources, infrastructure, and low community participation. Strengthening human resource capacity, improving information transparency, and optimizing inclusive village meetings are needed to support better village fund management.

Corruption is a very serious form of crime that destroys the system of government, hinders development, and reduces public trust in state institutions. In terms of law enforcement in the country, the Attorney General's Office has an important position as an institution authorized to investigate and prosecute corruption cases. Based on Law Number 16 of 2004 together with Law Number 11 of 2021, the Attorney General's Office not only acts as a public prosecutor, but also as an investigator in corruption cases. This article aims to discuss the role and authority of the Attorney General's Office from a legal political perspective, as well as to analyze the various challenges faced in efforts to eradicate corruption. This research uses a normative juridical approach and legal politics, with a literature method through the study of laws and regulations, official documents, and scientific literature. The results of the study show that formally, the Attorney General's Office has a strong legal basis in handling corruption cases, including the authority to investigate, prosecute, and execute court decisions. However, in practice, the AGO faces various obstacles such as a weak legal system, a culture of impunity, political intervention, and limited human resources. To improve the effectiveness of law enforcement, it is necessary to strengthen institutional capacity, the independence of law enforcement officers, the utilisation of information technology, and synergy between law enforcement agencies. Anti-corruption education, public involvement in monitoring, budget transparency, and international cooperation are also important parts of the overall corruption eradication strategy. With a holistic approach, the Attorney General's Office is expected to be at the forefront of realising fair, transparent and accountable law enforcement.

Digital transformation is one of the main instruments in bureaucratic reform efforts aimed at improving the quality of public services and state budget efficiency. Through the application of information technology such as e-government, e-budgeting, and digitalization of public services, the government can reduce operational costs, accelerate administrative processes, and increase transparency. However, in practice, this transformation process faces various challenges, such as infrastructure gaps, low digital literacy, internal resistance, and data security threats. This study aims to identify opportunities and challenges for digital transformation in the context of state budget efficiency in Indonesia. The method used is a literature study with a descriptive-qualitative approach. The results of the analysis show that digital transformation plays an important role in driving fiscal efficiency, but requires strong policy support, increased human resource capacity, and equitable digital infrastructure development.

The purpose of this study is to evaluate the Sarang Burung Village Government's financial performance for the fiscal year 2020–2023 in the Jambi Luar Kota District of the Muaro Jambi Regency. Six financial ratios—the Degree of Decentralization Ratio, Village Financial Independence Ratio, Village Financial Dependency Ratio, PADes Effectiveness Ratio, Expenditure Efficiency Ratio, and Revenue Growth Ratio—will be used in this study to examine Sarang Burung Village's financial performance. The Realization Report of the Village Revenue and Expenditure Budget (APBDes) of Sarang Burung Village, Jambi Luar Kota District, Muaro Jambi Regency, for the fiscal years 2020–2023 is the source of secondary data used in this quantitative descriptive study. The study's findings indicate that the Sarang Burung Village Government's financial performance is classified as extremely poor based on the Degree of Decentralization Ratio, very low for the Village Financial Independence Ratio, very high for the Village Financial Dependency Ratio, ineffective for the PADes Effectiveness Ratio, less efficient for the Spending Efficiency Ratio, and not good for the PADes Growth Ratio. The SWOT Analysis employs the S-T strategy, which leverages internal strengths to counter external threats.

This study aims to obtain an overview of Human Resource Management (HRM) practices at the Fisheries Service of Gorontalo Regency. A descriptive qualitative approach was used in this study, with data collection techniques through interviews, observations, and documentation. The results of the study indicate that planning is carried out through a recruitment process that includes identifying needs, preparing job descriptions, and the orientation process for new employees. In terms of organization, service digitalization is applied to accelerate administration, increasing HR capacity through training, and involving the community in fisheries policies, which have been proven to increase service efficiency by up to 80%. However, implementation has not been optimal due to limited time, resources, communication constraints, and budget constraints. Work supervision involves leaders, supervisory positions, and other relevant parties, with leaders playing a central role in ensuring employee performance. Motivation is provided by providing opportunities for skill development and rewards for performance. Performance evaluations are carried out periodically to measure the achievement of organizational targets and goals. These findings provide important insights into efforts to improve the quality of human resource management in the public service sector.

In the first quarter of 2025, the Indonesian rupiah experienced a significant depreciation, weakening from approximately IDR 15,800 per USD in January to IDR 17,200 per USD by the end of March 2025. This study aims to identify and analyze the external and domestic factors contributing to the rupiah’s decline during this period. External pressure mainly stemmed from the U.S. Federal Reserve’s hawkish stance—maintaining its benchmark interest rate at 5.25%–5.50% which triggered capital outflows from emerging markets. Additionally, global geopolitical uncertainty, including tensions in Eastern Europe and trade frictions between the U.S. and China, raised the global risk premium and strengthened the U.S. dollar against the rupiah. On the domestic side, Indonesia’s trade deficit widened to USD 3.2 billion in Q1 2025 due to rising energy import demand amid surging global oil prices. Furthermore, the state budget deficit increased to IDR 104.2 trillion by March 2025 up 20% year on year undermining investor confidence. Using a qualitative descriptive method through content analysis of reports from Bank Indonesia, BPS trade statistics, and relevant media sources, this study finds that the combination of elevated U.S. interest rates, geopolitical tensions, trade imbalances, and fiscal deficits accelerated the depreciation of the rupiah. Policy recommendations include targeted foreign exchange intervention by Bank Indonesia, monetary tightening in line with global trends, fiscal consolidation to reduce the budget deficit, and export diversification to mitigate external shocks.

This study aims to analyze the spending patterns of students at the Faculty of Islamic Economics and Business (FEBI), State Islamic University of North Sumatra (UINSU), and to examine the implementation of personal financial planning in their daily lives. This research employs a qualitative approach using a case study method. Data were collected through in-depth interviews with 40 students from various departments and semesters, selected purposively. The findings indicate that most students have high expenditures on consumption needs such as food and internet access, as well as lifestyle expenses like online shopping and entertainment. The majority do not regularly prepare a financial budget, rarely record their expenses, and exhibit impulsive spending behavior influenced by social pressure and digital media. Although students possess theoretical knowledge of Islamic economic values, their practical application in financial management remains limited. This study recommends the need for more practical, Islam-based financial literacy programs within the FEBI UINSU environment. Financial training and mentoring programs are considered essential to enhance students' financial awareness and independence.