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Alif Achadah; Gilang Saputra; Iqbalul Rizki

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Street names are a vital public information tool that helps people identify locations, find addresses, and reinforce the identity of a region. The availability of street names also supports the effectiveness of administrative services, community mobility, and emergency service access. Srigonco Village, Bantur District, Malang Regency, still faces a lack of street names, making it difficult for residents and visitors to find specific addresses. Based on this situation, students from the 14th Community Service Program (KKN-T) at Raden Rahmat Islamic University (Unira) Malang implemented a community service program involving mapping and installing street names at several strategic locations in the village. The implementation method included field observation, street name data collection, coordination with village officials, design and production, and installation of the street names. This program aims to improve access to location information, clarify regional identity, and support orderly village administration. The results of the activity indicate that the presence of street names provides tangible benefits to the community, particularly in facilitating address searches, improving environmental order, and helping visitors to identify Srigonco Village more easily and effectively.

Dita Prihartati; Fadhila Atika Najmi; Salma Abinawa Nurra Majid

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.

Novia Angelita Margaretha Silitonga; Naya Syaqila Aqla

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the implementation of information technology in improving the quality of public services. The research method used is library research by collecting and analyzing various scientific sources, such as journals, books, research articles, and government documents related to information technology and public services. The results show that the implementation of information technology through online service systems, official websites, and administrative information systems is able to improve the effectiveness, efficiency, transparency, and accessibility of public services. Information technology also helps accelerate administrative processes, reduce data management errors, increase employee productivity, and strengthen communication between the government and the community. In addition, the implementation of information technology supports the realization of e-government and good governance through increased accountability and information transparency. However, the implementation of information technology still faces several challenges, such as limited human resources, inadequate technological infrastructure, unstable internet connections, and the low ability of some communities to use digital services. Therefore, it is necessary to improve employee competencies, develop technological infrastructure, and conduct public socialization to optimize the implementation of information technology in public services. Overall, information technology has proven to be a strategic solution in creating modern, effective, efficient, transparent, and community-oriented public services.

Yulianty Mozin; Alfiyah Agussalim; Putri Salsabila Naleko; Wulandari Mantali; Siti Nafisyah Tulong +2 more

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

This study aims to examine how nepotism can manifest through the role of informal institutions and its influence on administrative integrity within the bureaucracy. The method used is literature analysis by examining various related scientific references, such as books, journal articles, and research, which are then analyzed descriptively and analytically through identification, classification, and data integration. The research findings indicate that nepotism does not only arise from weaknesses in the official system, but is also strongly influenced by the existence of informal institutions such as personal networks, social norms, and organizational culture. This practice tends to persist within a system because it gains social recognition, making it difficult to overcome solely with regulations. The consequences include a decline in employee professionalism, weak accountability, and erosion of administrative integrity, which impacts on reduced public trust in government institutions. The implications of this study indicate that a comprehensive approach is crucial in bureaucratic reform, through strengthening the official system and changing organizational cultural values ​​to produce transparent, accountable, and dignified government management.

Nur Alif Sapoetra; Abd. Rahim; Citra Ayni Kamaruddin; Sri Astuty; Abdul Rajab

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research investigates the effect of the amount of MSMEs, the number of buildings, and GRDP on regional tax revenue in selected cities and regencies in South Sulawesi, driven by the inconsistency between the growth of economic potential and the realization of tax revenue, where increases in MSMEs, buildings, and GRDP are not always followed by higher tax receipts. The study aims to analyze the effect of these variables and identify the most significant factors contributing to regional fiscal capacity. A quantitative approach is employed using panel data that combine time series and cross-sectional data from 2015-2024, analyzed through panel data regression with model selection based on Chow, Hausman, and Lagrange Multiplier test. The results show that partially, MSMEs and the number of buildings do not have a significant effect on tax revenue, while GRDP has a positive significant impact; however, simultaneously, all variables significantly influence tax revenue, as indicated by a high Adjusted R-squared value. These findings suggest that economic growth, as proxied by GRDP, plays a more dominant role in increasing tax revenue compared to the mere increase in the number of MSMEs and buildings, implying that optimizing tax revenue requires not only expanding economic potential but also enhancing tax compliance, administrative efficiency, and the quality of economic growth.

Musa Efraim Umbu Togola; Wiliam Djani; Ardy Y. Pandie; Adriana R. Fallo

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the implementation of the Bravo PUPR Online attendance system in improving the work discipline of Civil Servants (ASN) at the National Road Implementation Center of East Nusa Tenggara. The research focuses on punctuality of attendance, consistency in fulfilling working hours, task completion, compliance with attendance procedures, alignment between recorded data and actual conditions, and acceptance of consequences for violations. The study employs a qualitative approach with data collection techniques including observation, documentation, and interviews with leaders, system operators, and ASN as direct users. The results indicate that the implementation of the Bravo PUPR Online attendance system has improved administrative order in attendance and increased ASN awareness of time discipline. However, work discipline has not been fully optimal, as several issues remain, such as inconsistent attendance, suboptimal fulfillment of working hours, and discrepancies between attendance data and actual field conditions. In addition, technical constraints such as internet connectivity and GPS accuracy, as well as behavioral factors like negligence and lack of supervision, also affect system effectiveness. In terms of compliance, the Bravo system integrated with e-HRM is considered effective in detecting violations and enforcing strict consequences, ranging from warnings to administrative sanctions. This demonstrates that the attendance system functions not only as a recording tool but also as an instrument for monitoring discipline.

Wahyudi Mokobombang; Nurasia Natsir

International Journal of Social Welfare and Family Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines disaster management strategies in earthquake-prone countries, with a comparative focus on Japan and the Philippines as case studies for lessons applicable to public administration systems worldwide. Using a qualitative comparative analysis approach, the research evaluates institutional frameworks, policy instruments, community engagement mechanisms, and intergovernmental coordination systems deployed in both countries. Japan’s highly centralized yet locally adaptive Disaster Management Basic Act framework is contrasted with the Philippines’ decentralized National Disaster Risk Reduction and Management (NDRRM) system. Findings reveal that effective disaster management hinges on five critical pillars: strong legal frameworks, inter-agency coordination, investment in early warning systems, community resilience programs, and post-disaster recovery governance. The study further identifies that public trust, administrative capacity, and fiscal decentralization significantly influence disaster response outcomes. Lessons drawn from both countries offer practical recommendations for developing nations seeking to strengthen their disaster governance architectures. This research contributes to the growing body of knowledge on comparative public administration and disaster risk reduction, underscoring the imperative of integrated, adaptive, and community-centered governance frameworks in seismically active regions.

Natasya Bethari; Siti Rahima; Annisa Fatia Rizki; Nurul Kamaly; Reza Fahlevi

Jurnal Pendidikan dan Kewarganegara Indonesia 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Unemployment remains a serious challenge in Aceh, with an Open Unemployment Rate (OUR) of 8.24% (2025) in Lhokseumawe City and 6.54% (2025) in Banda Aceh City. This study compares the implementation and effectiveness of unemployment alleviation policies in the two cities using Van Meter and Van Horn's policy implementation framework with four effectiveness indicators: training absorption, job placement rate, corporate compliance, and community participation. A descriptive qualitative method with a literature study approach was employed, utilizing secondary data from journals, theses, and official documents. The findings show that Banda Aceh focuses on competency-based training through the Job Training Center (BLK) with certification and third-party partnerships. Lhokseumawe prioritizes Qanun Number 1 of 2020 on local labor priority (minimum 40%). Based on the indicators, Banda Aceh is more effective (55% of graduates employed) compared to Lhokseumawe, where local labor priority implementation is weak due to the absence of sanctions and non-existent coordination with PT. PAG. The novelty of this study lies in its systematic comparison of two Acehnese cities using a policy implementation model that integrates demographic bonus and local context. Specific recommendations: Banda Aceh needs to expand BLK capacity, extend training duration (9–12 months with internships), and mandate graduate absorption reports. Lhokseumawe needs to revise the qanun by adding administrative sanctions, recruit permanent instructors, establish a tripartite supervisory team, and establish an energy-sector BLK in the Arun area in collaboration with PT PAG.

Yudi Arsa; Isnan Hari Mardika; Gusneli Gusneli

Kajian Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

this study aims to evaluate the impact of capacity building for village officials in Anjir Seberang Pasar I Village on the effectiveness of village administrative and financial management following the implementation of Law No. 6 of 2014. The primary focus of the study is to measure changes in the competencies of village officials before and after the implementation of technical guidance, as well as the use of the Village Financial System (Siskeudes) application and Internet Banking Business. The research method used is qualitative with a case study approach, in which data collection was conducted through observation, interviews, and the completion of pre-test and post-test questionnaires by respondents consisting of the Village Secretary, Kaur, and Kasi. The results of the study indicate a significant increase in three key variables: perceived usefulness, perceived ease of use, and attitude toward using. Quantitatively, the average validation score from respondents reached 4.53 (on a 5.0 scale), which falls into the “Agree” category regarding the system’s effectiveness. Based on data analysis, the success rate of capacity building for village officials was recorded at 29.23%, with a final understanding rate reaching 91.33%. These findings indicate that practice-oriented and participatory training is capable of improving the technical skills and accountability of village officials in managing digital-based government administration. The integration of Siskeudes and digital banking has proven to have a positive impact on a safer and more transparent payroll system at the village level.

Muhammad Zidan Gani; Nur Qoilun

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Industrial waste management is an essential part of environmental protection and management efforts in Indonesia. Industrial development contributes positively to economic growth, but it also creates risks of environmental pollution when waste is not managed properly and in accordance with legal regulations. This study aims to analyze legal regulations concerning industrial waste management in Indonesia, evaluate the compliance level of PT Selatan Jadi Jaya with applicable laws and regulations, and examine law enforcement efforts and accountability mechanisms for violations affecting the environment. The research applies an empirical normative method using statutory and field approaches. Data were collected through literature studies of legislation, scientific journals, and legal doctrines, supported by observations and interviews with related parties. The findings show that industrial waste management has been comprehensively regulated under Law Number 32 of 2009 and Government Regulation Number 22 of 2021. However, implementation still encounters obstacles such as weak supervision, limited legal awareness among business actors, and economic considerations affecting corporate compliance. PT Selatan Jadi Jaya has fulfilled several administrative obligations but still requires improvement in substantive waste management practices. Effective supervision, consistent law enforcement, and stronger corporate commitment to sustainability and environmental responsibility are therefore necessary to achieve optimal environmental protection.

Raissa Rachma Firjatul Finani; Kudusiah Safriani Rumodar; Nurul Ananda; Mochammad Isa Anshori

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Digital transformation has positioned artificial intelligence (AI) as a major driver of organizational change and innovation. This study aims to analyze the influence of AI implementation on transformational leadership dynamics and the shifting role of leaders in managing human resources through a Systematic Literature Review of reputable studies published within the last five years. The findings indicate that AI acts as a catalyst in strengthening the dimensions of intellectual stimulation and individualized consideration through predictive analytics and talent personalization. The automation of administrative and repetitive tasks enables leaders to focus more on strategic vision, organizational innovation, decision-making, and emotional engagement with employees. However, the effectiveness of AI implementation is highly dependent on leaders’ digital literacy, adaptive capabilities, and readiness to integrate technology into organizational processes. This study contributes by proposing a hybrid leadership framework that combines artificial intelligence with human emotional intelligence to support more effective leadership practices. The practical implications emphasize the importance of leadership development that prioritizes empathy, ethical awareness, and algorithmic transparency in order to maintain trust, encourage sustainable innovation, and strengthen organizational resilience in increasingly dynamic and volatile environments.

Andini Najwa Putri; Christian Wiradendi Wolor; Eka Dewi Utari

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the implementation of digital recruitment, including its supporting and inhibiting factors, as well as the challenges faced in its application at PT Sumber Abadi Karya. This research employs a qualitative approach using a case study method. Data were collected through semi-structured interviews, observation, and documentation involving key informants such as the General Manager, HR staff, and administrative personnel. Data analysis was conducted using the Miles and Huberman interactive model, while data validity was ensured through source and technique triangulation. The findings indicate that digital recruitment implementation remains partial and not yet fully integrated. Digitalization has been applied mainly in administrative aspects such as job vacancy dissemination and applicant data recording, while core selection processes are still conducted manually. Supporting factors include managerial awareness, organizational policies, and ease of data management, whereas inhibiting factors involve system limitations, human resource readiness, and low applicant response through digital platforms. The main challenges lie in system integration, workforce adaptation, and organizational culture transformation. Therefore, a structured and gradual implementation is required to enhance the effectiveness of recruitment processes sustainably.

Dhea Ayu Fitria; Weni Rosdiana

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

The Village Fund Direct Cash Assistance Program (BLT-DD) is a social protection instrument designed to help low-income families meet their basic needs. However, its implementation often faces challenges such as targeting inaccuracies, limited data, and varying administrative capacity at the village level. This study aims to evaluate the implementation of BLT-DD using William N. Dunn’s six policy evaluation criteria through a Systematic Literature Review (SLR) approach, covering effectiveness, efficiency, equity, responsiveness, conceptual alignment, and implementation. The findings indicate that BLT-DD is fairly effective in helping households maintain consumption, yet its effectiveness and adequacy remain constrained by the amount of assistance and the quality of data collection. Program efficiency and responsiveness are relatively good in villages with sufficient governance capacity, while equity emerges as the weakest aspect due to inaccurate data verification. Conceptually, BLT-DD aligns with the needs of low-income communities, but implementation accuracy still requires reinforcement. Furthermore, the study highlights the need for more systematic monitoring mechanisms, cross-sectoral data integration, and administrative training for village officials to enhance service quality. Overall, BLT-DD provides valuable support but requires improvements in governance and data systems to optimize outcomes, including regular evaluation strategies and refinement of supporting regulations.

Ridwan Kusuma Mawardani

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

dishonorable Discharge (PTDH) is the most severe administrative sanction for Civil Servants (PNS) proven to have committed corruption. This study aims to analyze the implementation of PTDH for corrupt civil servants and identify the obstacles in its execution. Using a normative legal research method with statutory, conceptual, and case study approaches, this study examines the effectiveness of PTDH through Lawrence M. Friedman's Legal System Theory, which includes legal substance, legal structure, and legal culture. The results show that, in terms of substance, the PTDH norm is strictly regulated in Government Regulation Number 17 of 2020. However, its implementation faces juridical, administrative, institutional, and socio-political obstacles, as reflected in the case of the delayed execution of PTDH for five civil servants in Mukomuko Regency. This phenomenon proves the existence of a gap between law in the books and law in action. Friedman's perspective explains that the failure of PTDH is caused by weaknesses in the legal structure (apparatus/executing institutions) and legal culture (integrity/ethics of the apparatus). This study concludes that the effectiveness of PTDH can only be achieved through synergy between firm legal substance, professional legal structure, and a legal culture that upholds the integrity of state apparatus.

Chessi Adeliya Simatupang; Dinda Syufradian Putra; Azira Novia Rizal

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research is motivated by the complex problems of street children, vagrants, and beggars in Jambi City, which are influenced by poverty, urbanization, and weak social protection. This phenomenon not only impacts public order but also reflects the suboptimal social welfare system at the regional level. Although local governments have implemented various policies through social order and rehabilitation approaches, their effectiveness still faces various structural and cultural challenges. This study uses Bryson's Policy Implementation Mapping theoretical framework, which includes indicators of interests, resources, channels, potential participation, level of influence, implications, and actions as the main analysis. The research approach used is a qualitative case study design to understand the dynamics of policy implementation in depth. Data collection techniques were carried out through in-depth interviews, participant observation, and documentation, with informants selected using purposive sampling until data saturation was achieved. The results show that policy implementation mapping has been carried out through collaboration between the Social Service and the Public Order Agency (Satpol PP) with a structured preventive, repressive, and rehabilitative approach. However, implementation has not been optimal due to limited rehabilitation facilities, lack of coordination between agencies, low community participation, and high mobility of beggars from outside the region. Furthermore, there is a gap between high administrative achievements and the reality on the ground, which still shows a high rate of returning to the streets. This study concludes that mapping policy implementation requires a more holistic, sustainable approach based on economic empowerment and strengthened cross-sectoral coordination to address this social issue more effectively and effectively.

Fathimah Azzahro; Bayu Irwansyah; Galih Gumilar; Apri Kuntariningsih

International Journal of Communication, Tourism, and Social Economic Trends 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines the integration of Sound Governance principles within the sustainable tourism policy cycle to address institutional fragmentation and evaluation inefficiencies in developing economies. Using a sequential explanatory mixed-methods design, the research develops a multidimensional evaluation framework aligned with the Sustainable Development Goals (SDGs), analyzing policy performance across five strategic domains: Economy, Social-Welfare, Culture-Education, Environment, and Governance. The quantitative phase utilizes 17 adapted SDG indicators to measure policy efficacy, while the qualitative phase employs semi-structured interviews and stakeholder mapping to deconstruct power dynamics in multi-actor co-management structures. The findings reveal that Sound Governance—specifically transparency and accountability—serves as a critical catalyst for policy effectiveness, significantly influencing destination sustainability through an input-process-output-outcome-impact pathway. Empirical evidence from the case of Penglipuran Village, Bali, corroborates these results, demonstrating that indigenous institutional legitimacy enhances social responsiveness but remains vulnerable to overtourism-driven economic dependency. Notably, the study demonstrates that integrating SDGs into the policy evaluation cycle transforms assessments from mere administrative formalities into strategic instruments for long-term demand stability and ecosystem preservation. These findings position Sound Governance as a strategic intangible asset, offering theoretical contributions to development administration and practical guidance for policy-makers navigating the complexities of sustainable destination management in competitive global markets

Raihan Muzaki; Deri Putra Liwando; Nana Apriana; Raisya Ratutiantri Pakusudewa

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes a comparative analysis of public financial systems in the ancient world, medieval Europe, and early Islam from a social justice perspective. The purpose of this study is to analyze the public financial systems of the ancient world, medieval Europe, and early Islam from a social justice perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results of this study indicate that the ancient world had an administratively efficient financial system but was highly centered on the power of the ruler, resulting in high social inequality. In medieval Europe, the financial system was influenced by feudalism and religious values, but was fragmented and dependent on the elite, resulting in an unequal distribution of wealth. Meanwhile, early Islam presented a more structured financial system through the Baitul Mal (Financial Treasury) and instruments such as zakat, kharaj, and jizyah, oriented towards social justice and wealth redistribution. However, all three systems have their respective weaknesses, especially in aspects of implementation, accountability, and equity. This study concludes that social justice in the public financial system requires the integration of institutional efficiency, ethical values, and strong redistribution mechanisms.

Mohamad Djasuli; Siti Yunia Amalia; Dilla Rachma Ayu; Firdaushil Hasanah

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.

Annida Putri Nursyabikah; Christian Axl Cannavaro; Hakim Jahran Ibrahim

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

Sustainability issues encompassing economic, social and environmental aspects are driving reform in the global financial sector, including in Indonesia. Although the OJK has published a Sustainable Finance Roadmap since 2015, Indonesia does not yet have comprehensive green finance regulations in the banking sector. This study aims to analyse the state of green finance regulation in the Indonesian banking sector and compare it with China’s Green Credit Guidelines, in order to identify relevant aspects for adoption in strengthening national green finance policy. This study employs a normative legal methodology using a legislative and comparative law approach, alongside a qualitative descriptive-analytical analysis of secondary data. The author found that green finance regulations in Indonesia remain fragmented and scattered across various sectoral legal instruments without adequate integration, thereby creating loopholes for greenwashing practices and the adoption of green principles that are merely administrative in nature. The Sustainable Finance Committee mandated by the P2SK Act has not yet been established, exacerbating the lack of coordination between institutions. In contrast, China, through its 2012 Green Credit Guidelines and 2016 Guidelines for Establishing a Green Financial System, demonstrates a regulatory model that is hierarchical, standardised, and legally binding. A comparison of the two identifies four relevant aspects for Indonesia to adopt: an integrated regulatory approach, standardisation of environmental risk operations, strengthening of oversight mechanisms and due diligence, and cross-sectoral institutional coordination. Consequently, Indonesia requires comprehensive, dedicated green finance regulations and must promptly establish the Sustainable Finance Committee as the sole coordinating authority.

Asty Amanda; Eli Agustami; Nurhudawi Nurhudawi

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Harjosari II Village regarding Islamic financial inclusion and its contribution to expanding access to business capital financing. Although the national financial inclusion index continues to increase, the implementation of Islamic financial inclusion still faces challenges at the grassroots level. This research used a descriptive qualitative method with data collection techniques consisting of observation, documentation, and in-depth interviews with MSME owners in Harjosari II Village and staff from KSPPS & BMT Syariah Sejahtera (SS) Medan. The findings show that MSME owners’ understanding of Islamic financial inclusion is influenced by religiosity and the perception of justice through the profit-sharing system. Islamic financial inclusion is implemented through a kinship approach and simplified administrative procedures for the informal sector. However, the main obstacles to expanding financing access include limited Islamic financial literacy, restricted financing ceilings, and entrepreneurs’ lack of confidence in formal banking procedures. Islamic financing contributes to increasing production capacity and providing spiritual peace of mind by offering capital alternatives free from usury (riba). This study recommends strengthening direct technical socialization and implementing more flexible financing ceiling policies to support MSME growth in suburban areas.