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Eva Widia; Fitri Chairunnisa; Dessy Elliyana

Ebisnis Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to analyze the implementation of the Government Employees with Work Agreements (PPPK) orientation program at the Jambi Province Human Resources Development Agency (BPSDM). The research focuses on George C. Edward III's 1980 policy implementation theory, which encompasses communication, resources, disposition, and bureaucratic structure. The research method used is descriptive qualitative. Data collection techniques were conducted through observation, interviews, and documentation, with informants determined using a purposive sampling technique. The results of the study indicate that the implementation of the PPPK Orientation Program has run quite well and has been able to improve participants' understanding of the duties, functions, and core values ​​of the State Civil Apparatus (ASN). However, several obstacles remain in its implementation, namely internet and electricity network constraints, the lack of effective online learning, lack of participant discipline during the activity, and limited supervision and number of committee members. These obstacles affect the optimization of the learning process and the effectiveness of the online orientation activities. Therefore, efforts are needed to improve the quality of program implementation through the development of more interactive learning methods, the provision of adequate facilities, and further evaluation and mentoring to improve the competence and professionalism of ASN.

Imelda Safitri; Asrifai Asrifai; Syamsul Bahri

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

This study aims to examine the implementation of policies regarding the use of the e-Kelurahan feature in the Sangu Palu application in Taipa Village. The study employs George C. Edward III’s policy implementation theory, which consists of four dimensions: communication, resources, disposition, and bureaucratic structure. A qualitative descriptive approach was used, with data collected through observation, in-depth interviews, documentation, and literature review involving nine informants. The findings indicate that the implementation of the e-Kelurahan policy has not yet run optimally. The main obstacle lies in the communication aspect, particularly the lack of direct public socialization regarding the use of the application, resulting in low public understanding and limited utilization of digital services. In addition, training for village officials has not been conducted continuously, as it was only provided during the initial implementation stage. Therefore, periodic retraining is needed to improve technical competence and evaluate service performance. Although the aspects of disposition and bureaucratic structure have generally functioned well, they have not been sufficient to optimize digital service utilization. These findings are consistent with the Electronic-Based Government System (SPBE) evaluation results, which place Palu City in the “sufficient” category, indicating the need for further improvement in digital service implementation.

Siti Ramawati Abas; Sukarman Kamuli; Sri Yulianty Mozin

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Package C equivalency education is a strategic non-formal education policy designed to provide senior secondary education access for citizens who are not served by the formal schooling system. This study evaluates the implementation of the Package C Equivalency Education Policy at the Non-Formal Education Unit Sanggar Kegiatan Belajar in Batudaa District, Gorontalo Regency, Indonesia. The study addresses the gap between the policy objective of expanding equitable access to secondary education and the practical constraints found in local implementation. Using a qualitative evaluative case study design, the research applies the Context, Input, Process, and Product evaluation model. Data were collected through in-depth interviews, observation, and document analysis involving program managers, tutors, learners, parents, alumni, and non-formal education supervisors. The findings show that the policy is contextually relevant to learners who face economic barriers, employment demands, age constraints, and limited access to formal schooling. However, input capacity remains insufficient due to limited tutor availability, inadequate andragogical competence, insufficient learning media, and learning modules that are not yet fully contextualized. The process dimension reveals inconsistent learning schedules, lecture-dominated instruction, weak adult-learning practices, and suboptimal monitoring. Product evaluation indicates positive outcomes in graduation, academic confidence, and access to administrative requirements for work or further study, but practical skills and socio-economic impacts remain limited. The study concludes that Package C policy implementation requires stronger socialization, tutor capacity development, contextual learning resources, flexible learning management, and local policy support to generate sustainable public value.

Muhammad Khaidir Kahfi Natsir

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This paper discusses the implementation of regional autonomy and its impact on Islamic education in Indonesia, focusing on the challenges and opportunities faced. Although educational decentralization is considered a strategic step to improve the quality of education, there are various obstacles that must be addressed, including the development of regional capacity, the availability of educational resources, and effective leadership. This study aims to explore how regional autonomy can provide flexibility in educational management while identifying issues arising from the lack of coordination between regional and central governments, especially in the management of Islamic educational institutions. The method used is a normative legal approach with descriptive analysis. The research findings indicate that despite efforts to enhance Islamic education, there remain significant gaps in funding, facilities, and educational quality compared to general education. The conclusion drawn is the need for more inclusive and responsive policy reforms to local diversity, as well as the importance of collaboration among government, society, and educational institutions to create a more equitable and quality education system.

Ade Saputra Dinata; Meydilah Ayunafisah; Vera Ayu Lestari

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The government policy known as the Free Nutritional Meal Program (MBG) aims to improve public nutrition and reduce stunting rates in Indonesia. The purpose of this study is to examine the MBG Program from a political perspective, particularly considering political dynamics, legal risks, and fiscal issues. This research was conducted through literature review, reviewing various journals and academic sources. The results indicate that the MBG not only has social impacts but also influences political interests, poses risks to legal enforcement, and disrupts the sustainability of the state budget. Therefore, for the program to be successful and sustainable, strong regulations and oversight are required. Furthermore, this populist program is often utilized as an instrument for power legitimacy, demanding compromises between the executive and legislative branches during its budget approval process. Without a detailed legal framework, the policy's implementation is highly vulnerable to overlapping institutional authority and potential misappropriation of funds. Ultimately, technology-based monitoring strategies and accountable governance are the main keys to maintaining the stability of the State Budget (APBN).

Erwin Sya'ban Ardi Wibowo; Anthony Salim; Ernest Kusuma Dharma; Limas Putra; Hansen Nicholas +1 more

Jurnal Bintang Manajemen (JUBIMA) 2026 Pusat Riset dan Inovasi Nasional

The digitalization of tax administration has become one of the Indonesian government's strategic initiatives to improve efficiency, transparency, and taxpayer compliance. However, the implementation of digital tax systems among Micro, Small, and Medium Enterprises (MSMEs), particularly distributor-sector MSMEs in Batam City, still faces various administrative and technical challenges. This study aims to examine the experiences, risk perceptions, and adaptation strategies of distributor MSME actors in responding to the digitalization of tax administration following the implementation of the Harmonization of Tax Regulations Law (UU HPP). The research employed a qualitative approach using a phenomenological method. Data were collected through in-depth interviews with seven distributor MSME owners in Batam City who had utilized digital tax systems such as e-Filing and Coretax. The findings indicate that most business actors still experience limitations in technical understanding, concerns regarding reporting errors, and difficulties adapting to changes in digital tax systems and regulations. To address these challenges, MSME actors developed several adaptation strategies, including the use of tax consultants, hybrid manual-digital bookkeeping systems, and informal assistance through the internet and business networks. This study highlights that the success of tax digitalization requires a more adaptive approach, stable systems, and policies that are aligned with the characteristics of local MSMEs.

Muh. Zamroni; Riza Aulia Rahmanita; Alyada Esa Az Zahra; Fajar Wahyu Hasana

The fiqh principle stating that a leader’s policies and actions toward the people must be based on public welfare is an Islamic legal principle emphasizing that every action and policy of a leader should be oriented toward the interests and well-being of society. This study aims to examine the meaning, normative foundations, concepts, and implementation of this principle in state governance. The research employs a library research method with a normative approach through the analysis of the Qur’an, Hadith, fiqh literature, scholarly journals, and relevant legislation. The findings indicate that this principle has a strong foundation in the Qur’an and Hadith, particularly regarding trustworthiness, justice, and the responsibility of leaders toward their people. Conceptually, this principle is closely related to the theories of maqashid al-shari’ah and siyasah shar’iyyah, which place public welfare as the primary objective of Islamic law. In practice, the principle is applied in various fields, including public administration, law and legislation, religious policies, as well as economic and fiscal policies. Its implementation can be seen in policies concerning the prohibition of interfaith marriage, marriage dispensation, marriage legalization hearings (isbat), the suspension of Hajj departures during the COVID-19 pandemic, and the management of state finances during the era of the Rightly Guided Caliphs. Therefore, this principle demonstrates that Islamic law possesses flexible and adaptive characteristics while maintaining a strong orientation toward public welfare, making it relevant to modern systems of governance.

Regina Julia Putri; Claudya Febryani; Irawan, Feri; Darli Yanto

Car Free Night (CFN) activities, which are held periodically in urban public spaces, have become one of the local government's strategies to support emission reduction and empower Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the economic impact of CFN implementation on MSMEs in the handicraft sector in Sumbawa Regency. The method used is a mixed methods approach through a quantitative survey of 30 craft MSME actors and in-depth qualitative interviews with five key informants from government agencies, business actors, and visitors. The results show that the implementation of CFN has a positive impact on increasing MSME turnover by an average of 30-40% per event, opening up new market access, and strengthening the existence of local culture through regional craft products. However, the challenges faced include limited production capacity, suboptimal digital marketing, and dependence on physical events. Therefore, sustainable policy interventions are needed in the form of business management training, integrated digital promotion, and MSME support facilities in public spaces. This study reinforces previous findings that creative public spaces such as CFN contribute significantly to local economic growth.

Malihatin Malihatin; Eko Handoyo; Hanafi Hussin; Indriana Eko Armadi

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to map the trends, integration forms, effectiveness, and contribution of ethnomathematics in elementary school mathematics learning toward national cultural preservation. A systematic literature review (SLR) approach following the PRISMA 2020 protocol was employed. Searches across four academic databases (Scopus, Google Scholar, CrossRef, and Semantic Scholar) yielded 1,176 articles, from which 30 articles met the inclusion criteria. Results indicate that ethnomathematics research in elementary schools has increased significantly during 2023–2026, particularly following the implementation of Kurikulum Merdeka. The three most dominant forms of integration are digital modules and media (53.3%), traditional games (33.3%), and ethnomathematics-based worksheets (13.3%). Geometry and measurement is the most researched mathematics topic (50.0%), and conceptual understanding shows the most significant improvement (40.0%). Beyond improving mathematics achievement, ethnomathematics integration contributes to cultural preservation through cultural contextualization in learning (60.0%), strengthening cultural identity and values (26.7%), and active local cultural preservation (10.0%). The study recommends teacher training, curriculum policy strengthening, cross-sector collaboration, and further research to sustain ethnomathematics implementation in Indonesian elementary schools.

Lutfiana Sukmaningrum; Moch. Iqbal

AL-MUSTAQBAL: Jurnal Agama Islam 2026 STIKes Ibnu Sina Ajibarang

This study aims to examine the role of the government in implementing gender political education in schools in Bengkulu Province. Within the context of Indonesia's national education system, gender equality remains a crucial issue that requires sustained attention, particularly in formal educational institutions. As the primary policymaker, the government plays a strategic role in ensuring that educational policies, curricula, teaching practices, and school environments promote the principles of gender equality and inclusiveness. This research employs a library research method by reviewing various scientific publications, policy documents, laws and regulations, government reports, and relevant academic sources related to gender and education. The findings reveal that the government has introduced several regulations and programs to support gender-responsive education and enhance equal opportunities for all students. However, the implementation of these policies in schools across Bengkulu Province continues to face significant challenges. These include limited teacher competence in gender-sensitive instruction, inadequate availability of gender-responsive learning materials, insufficient monitoring and evaluation mechanisms, and the persistence of patriarchal cultural values that influence educational practices. Therefore, this study recommends strengthening policy implementation, providing continuous gender-based teacher training, developing inclusive learning resources, and integrating gender political education into local curriculum content to promote greater gender awareness and equality in schools throughout Bengkulu Province.

Risca Dara Mutiara; Cecep Darmawan; Kanigara Hawari

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

People with disabilities still face various barriers in exercising their equal rights, including in accessing public facilities and tourism sites. This study aims to analyze the factors that support and hinder the implementation of Cimahi City Regulation No. 20 of 2018 on the Protection and Fulfillment of the Rights of Persons with Disabilities, particularly at tourist attractions in Cimahi City. The approach used is qualitative, employing a case study method to explore the phenomenon of policy implementation in depth using various data sources. The research findings indicate that supporting factors include strong legal legitimacy, the local government’s political commitment, coordination across Local Government Agencies (LGAs), the use of social media for outreach, and the involvement of the disability community in the planning process. Meanwhile, inhibiting factors include budget constraints, suboptimal accessibility facilities, a weak database system for disability needs, uneven public outreach, low empathy among tourism managers, and weak enforcement of sanctions. This study implies the need for strengthened oversight, optimization of resources, massive legal education, and a shift in mindset to achieve substantive inclusivity.

Nabilaqistynst Nabilaqistynst; Syamzaimar Syamzaimar

Jurnal Pendidikan dan Kewarganegara Indonesia 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

The Merdeka Curriculum, as a new educational policy in Indonesia, emphasizes the cultivation of the Pancasila Student Profile, which is rich in citizenship values. This study aims to analyze the application of citizenship values in Pancasila and Civic Education (PPKn) learning within the framework of the Merdeka Curriculum at the high school level. This research employs a qualitative descriptive method, collecting data through classroom observations, semi-structured interviews with PPKn teachers, and analysis of teaching modules and project-based learning documents (P5). The findings indicate that the application of citizenship values is primarily integrated through Project-Based Learning to Strengthen the Pancasila Student Profile (P5). Values such as mutual cooperation (gotong royong), critical reasoning (bernalar kritis), and global diversity (berkebinekaan global) are the most frequently emphasized. However, teachers face challenges, including the need to adapt pedagogical approaches, difficulties in assessing value-based outcomes authentically, and a lack of specific reference materials aligned with the new curriculum. The implication of this research is the urgent need for structured professional development for teachers and the development of comprehensive teaching guides to ensure the effective and standardized implementation of citizenship values in PPKn learning across all educational units.

Melpin M. Uropdana; Yosef Mariano Payong; Gregorius Dosi Koten

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This study explores the acceptance of the Free Nutritious Meal Program (MBG) at SD Inpres Gere through William of Ockham's negative rights framework, focusing on freedom from external interference. As a positive rights policy (the right to services), the MBG has the potential to conflict with the principles of individual subjective rights (negative rights). Ockham emphasized that every individual has a personal sovereignty that must be free from interference from external authorities. Using qualitative research methods through literature studies and interviews, this article analyzes the risk of standardizing consumption that can reduce individual autonomy in determining their private needs. The analysis shows that although the MBG has a noble aim to fulfill the right to life, its implementation risks becoming a form of state paternalism that harms citizens' negative freedoms if not accompanied by strict limits on power. This paper concludes that to align with Ockham's principle of individual subjective rights, the MBG program must continue to respect the private space and diversity of individual choices without creating dependency that erodes the sovereignty of legal subjects.

Bakti Ramadhani; Besse Wediawati; Dessy Elliyana

Master Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to analyze the implementation of e-government at the Jambi Province Cooperatives and SMEs Office and identify the factors influencing its implementation based on George Edward III’s policy implementation theory. The research employed a qualitative approach with a descriptive design. Data were collected through interviews, observations, and documentation involving office personnel and community service users as informants. The findings indicate that the implementation of e-government has not yet been optimal in supporting the delivery of digital-based public services. Several factors contribute to this condition, including ineffective communication and dissemination of information to the public, limited human resources with adequate technological competencies, implementers’ attitudes that are not fully adaptive to technological changes, and a bureaucratic structure that has not supported comprehensive system integration. These challenges affect the efficiency, accessibility, and quality of public services provided by the agency. Furthermore, the study highlights the importance of strengthening coordination among stakeholders and improving institutional readiness in implementing digital governance. The study concludes that efforts to improve human resource capacity, enhance public outreach, and develop an integrated information system are essential to optimize e-government implementation and improve the quality, effectiveness, and responsiveness of public services in the digital era.

Ramadhan; Soleh, Badrus; Junaidi, Achmad

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Cooperatives in indonesia constitute the foundational pillar of the national economy and hold a constitutionally strategic position. However, their existence is currently under pressure from the hegemony of modern markets, which are dominated by large capital interests and the penetration of digital technology. This study aims to provide a comprehensive mapping of the internal strengths and fundamental weaknesses of cooperatives within the Indonesian market system through a systematic literature review. The analysis examines 24 selected scholarly journal articles published between 2019 and 2026 to ensure the data remains relevant to current economic dynamics. The synthesis indicates that the primary strengths of cooperatives lie in their social capital, the principle of kinship (asas kekeluargaan) which fosters member loyalty, and their potential for digital adaptation as a tool to mitigate economic recessions and the dominance of multinational corporations. Conversely, the findings confirm chronic, unresolved weaknesses, including low managerial professionalism, limited access to capital, and small economies of scale that hinder price efficiency in competitive markets. External challenges, such as the Fourth Industrial Revolution and shifting consumer behaviors, demand that cooperatives undergo immediate structural transformation. This article concludes that the key to cooperative sustainability in the face of modern market hegemony lies in the implementation of agile strategic management, service digitalization, and the strengthening of strategic partnerships. Policy recommendations are directed toward reinforcing regulations that protect the cooperative ecosystem without compromising its inherent competitiveness within the market mechanism.

Maria Ernestin Sodin

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

The management of Uninhabitable Houses (Rumah Tidak Layak Huni/RTLH) in Sikka Regency faces a critical challenge due to the high number of inadequate housing units distributed across both urban and rural areas with complex geographical characteristics. The primary obstacle to effective policy implementation stems from the limited capacity of local government interventions in improving housing quality on a sustainable basis, which is largely caused by poor-quality housing data and the absence of an integrated single-data information system. This policy paper aims to formulate an acceleration strategy for addressing RTLH through the reform of data governance that is accurate, efficient, and accountable. Using Eugene Bardach’s (2012) policy analysis framework to evaluate alternative solutions based on technical feasibility, economic viability, political acceptability, and administrative operability, this study identifies the transformation of intervention mechanisms based on the National Integrated Socio-Economic Data (Data Tunggal Sosial Ekonomi Nasional/DTSEN) as the most appropriate policy option. To ensure long-term sustainability, the paper recommends a Phased Convergence Strategy, whereby data cleansing and matching processes based on DTSEN are implemented at the upstream level and subsequently integrated into the “One Data RTLH Sikka” digital platform in the medium term. This operational strategy is further strengthened through the enactment of a Regent Regulation (Peraturan Bupati) on Data Governance and the Mechanism for Determining Eligible Beneficiaries of Decent Housing Assistance, providing a legally binding framework for policy implementation. By positioning village and urban ward governments as the frontline actors in conducting by-name-by-address (BNBA) field verification, the policy minimizes the risks of inclusion and exclusion errors, eliminates budget overlaps, and optimizes local innovative programs such as the TERKASIH House Assistance Scheme (Terima Kunci Siap Huni – “Receiving the Key to a Ready-to-Occupy House”). The implementation of these recommendations is expected to promote data-driven governance that accelerates the reduction of extreme poverty and enhances the effectiveness of housing assistance programs in Sikka Regency.

Sri Karina Br Sebayang; Arwansyah Arwansyah; Sri Mutmainnah

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This research aims to develop a deep learning-based e-module and assess its feasibility as teaching material for Economics for Grade XI at MAN Karo. This research is motivated by students' low critical thinking skills and low learning outcomes, particularly in monetary and fiscal policy. This study uses the R&D method, assisted by the ADDIE model, which has the syntax of Analysis, Design, Development, Implementation, and Evaluation. The subjects were grades 11-4 and 11-5 students at MAN Karo in the 2025/2026 academic year. Data were collected through validation by material experts, media experts, and instructional design experts, as well as product trials through one-on-one trials, small group trials, and large group trials. The results of this study indicate that the Deep Learning-based e-module is highly feasible. Validation by material experts yielded a score of 81%, categorized as very feasible; validation by media experts yielded a score of 83%, categorized as very feasible; and validation by design experts yielded a score of 87%, categorized as very feasible. The product trial results for one-on-one testing showed a percentage of 83%, categorized as very feasible; small group testing showed a percentage of 80%, categorized as feasible; and large group testing yielded a percentage of 89.5%, categorized as very feasible. Overall, the average e-module feasibility percentage reached 83.9%, categorized as very feasible. These findings indicate that the developed e-module meets the feasibility criteria in terms of content, media, and design and supports interactive, student-centered learning in economics.

Ahmad Irfansyah Rosyadi; Salsabila Syifana Alkamila; Agita Naysilla Putri; Muhammad Lexsi Pratama; Ali Murtadho Emzaed

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

Zakat and taxation are two important instruments in the life of society and the state, both of which aim to improve social welfare. However, in practice, the integration of zakat and taxation in Indonesia has not yet been fully realised, meaning that the potential of zakat as part of fiscal policy has not been optimally utilised. This study aims to examine the status of zakat within the legal system and public policy, the form of its integration into the tax system, and the various obstacles encountered in its implementation. This study employs a normative legal methodology using legislative, conceptual, and analytical approaches, and utilises secondary data analysed qualitatively. The research findings indicate that zakat has been recognised within the national legal system; however, it is still viewed as a religious obligation that coexists alongside taxation as a state obligation. The current integration remains limited to reductions in taxable income and has not yet demonstrated comprehensive coherence within fiscal policy. Furthermore, its implementation continues to face various obstacles from legal, institutional, technical, and fiscal perspectives, meaning it has not yet been effectively implemented.

Diana Dwi Putri; Hendra Riofita

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

This study aims to examine the role of the Merah Putih Village Cooperative (KDMP) in strengthening the village economy, using the lens of good governance and social capital. This study uses a qualitative method with a library research approach, referring to academic journals, books, and government policy documents as sources of information. The research shows that KDMP plays a significant role in improving the welfare of village communities by strengthening productive businesses, expanding access to capital, creating job opportunities, and developing local economic potential. The application of good governance principles such as transparency, accountability, and community participation is a crucial factor in the successful management of the cooperative. In addition, social capital such as mutual assistance, trust, and community collaboration also contribute to the sustainability of the village cooperative. However, the implementation of KDMP still has a number of challenges, including a shortage of human resources, limited cooperative management, and low digital literacy. Therefore, government support and capacity building of cooperative managers are crucial for KDMP to function as a tool for sustainable village economic development

Wahyudi Mokobombang

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze natural resource management strategies within the framework of sustainable development administration in Indonesia. Using a qualitative approach and policy analysis methods, the research evaluates existing regulations, institutional capacities, and the effectiveness of policy implementation in ensuring resource sustainability. The study examines a range of policy instruments, from sectoral regulations and decentralization mechanisms to community-based programs. Findings reveal that regulatory fragmentation, weak inter-agency coordination, limited local government capacity, and suboptimal governance practices constitute the primary challenges to sustainable natural resource management. The research affirms that an integrated and collaborative approach encompassing ecological, economic, and socio-cultural dimensions is a prerequisite for achieving sustainable development. Policy recommendations include regulatory reform, institutional strengthening, indigenous community empowerment, development of integrated monitoring systems, and mainstreaming sustainability principles throughout the national and regional development planning cycles.