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The internship program is part of the implementation of the Independent Learning and Independent Campus (MBKM) policy, which aims to provide students with real-world work experience. This internship report was prepared to analyze the role of the Five-Minute Meeting in achieving output targets for Sewing Line 34 at PT X. The internship was conducted in the Sewing section, where the student worked as a sewing operator. Data collection techniques included direct observation, interviews, documentation, and literature review during the internship. Observations showed that before the routine implementation of the Five-Minute Meeting, production output on line 34 was around 450 units per day, compared to the target of 500 units per day. After the consistent implementation of the Five-Minute Meeting, production output reached and even exceeded the company's target. Based on these results, it can be concluded that the Five-Minute Meeting plays a significant role in improving employee understanding of work targets, employee motivation, and achieving production output for the Sewing section, particularly on line 34, at PT X.

Tax administration reform is a strategic government agenda to improve the effectiveness, efficiency, and transparency of tax management. One effort undertaken is the implementation of an integrated, digital-based Core Tax Administration Sistem (Coretax). However, the success of Coretax implementation is determined not only by technological aspects, but also by the role of strategic management in planning, organizing, and managing organizational change. This study aims to examine the role of strategic management in supporting the successful implementation of Coretax as part of tax reform in Indonesia. The research method used is a literature review by examining various secondary sources such as scientific journals, international agency reports, government policy documents, and official publications related to tax reform and the digital transformation of the public sector. The results of the study indicate that strategic management plays a crucial role in aligning policies, human resource readiness, strengthening information technology, and managing resistance to change. These findings confirm that Coretax implementation will be more optimal if supported by comprehensive strategic planning, improved human resource competency, and an organizational culture that is adaptive to digital transformation.

Character education faces significant challenges due to digital disruption and globalization that trigger moral degradation in adolescents. In Purwakarta Regency, the "7 Poe Atikan" policy through Regent Regulation No. 69 of 2015 was implemented as a transformative solution based on local wisdom. This study aims to analyze the implementation mechanism, the character values ​​formed, and the supporting and inhibiting factors of the "7 Poe Atikan" program for students of SMPN 1 Maniis. This study uses a qualitative approach with a descriptive literature method. Data are sourced from official documents, educational reports, and related scientific articles over the past seven years. The analysis shows that the implementation of "7 Poe Atikan" in Maniis District effectively internalizes the values ​​of nationalism and love of culture through concrete practices such as the use of Basa Indung (mother language) and traditional clothing. However, significant challenges were found in the Betah di Imah aspect which indicates the still weak synergy between schools and parents. The implementation of "7 Poe Atikan" at SMPN 1 Maniis has successfully created an educational ecosystem that adapts to local wisdom, although strengthening collaboration with the family environment remains a priority for the sustainability of students' holistic character.

This study examines the influence of work experience, knowledge, education, and leadership policies on the implementation of PSAK 109 for Zakat, Infaq, and Sadaqah accounting at Zakat Management Bodies in Pontianak City and Kubu Raya Regency, West Kalimantan. Although PSAK 109 is essential for ensuring transparency and accountability in zakat fund management, its implementation remains suboptimal in practice. A quantitative survey was conducted by distributing questionnaires to zakat officers (amil) at BAZNAS and Zakat Collection Units. Using purposive sampling, the data were analyzed through validity, reliability, classical assumption tests, and multiple linear regression. The findings reveal that work experience, knowledge, and leadership policies significantly and positively affect PSAK 109 implementation, while education does not show a significant effect. Collectively, all variables have a significant influence. The study concludes that practical competence, technical understanding, and supportive internal policies are more crucial than formal education. Strengthening training and leadership policies is recommended to enhance accountability and transparency.  

This research evaluates the effectiveness of human capital development policies in Indonesia within the education and health sectors during the periods of 2015–2019 and 2020–2024. The analysis focuses on strategic programs implemented by the Ministry of Education and Culture and the Ministry of Health by comparing planned targets with the realization of performance indicators as stated in the Strategic Plan (Renstra) documents. The study employs a qualitative evaluative approach supported by descriptive quantitative data derived from official planning and performance reports. The findings indicate that during the 2015–2019 period, programs emphasizing the expansion of basic education and health services were relatively effective in increasing participation rates and improving equitable access. In contrast, programs aimed at enhancing the quality of human resources, particularly teacher development and institutional capacity building, showed lower levels of effectiveness due to weak performance measurement systems and inconsistent data reporting. During the 2020–2024 period, the effectiveness of most education and health programs declined significantly as a result of external shocks caused by the COVID-19 pandemic. However, health programs with strong financial protection mechanisms, such as the National Health Insurance (JKN), demonstrated greater resilience compared to other programs. The study concludes that the effectiveness of human capital development policies is strongly influenced by the clarity of performance indicators, consistency in program implementation, institutional capacity, and the ability of policies to adapt to external disruptions.

Stunting remains a chronic nutritional issue affecting human resource quality in Indonesia, particularly children under five years old. High prevalence of stunting impacts long-term cognitive development, physical growth, and productivity of the young generation (Ministry of Health, 2023). This community service aims to optimize the role of public administration in disseminating policies and programs to reduce stunting through education, training, and direct community assistance. Activities were carried out through coordination with government officials, community health cadres, and local leaders, using local communication media to raise awareness about nutrition. The results indicate an increase in community knowledge on stunting, balanced nutrition practices, and active involvement of both officials and residents in stunting reduction programs. Optimizing public administration through capacity building, cross-sector coordination, and information technology utilization supports program targets. This service recommends strategies for sustainable, participatory, and data-driven program implementation.

This study examines the dynamics of public service delivery at the Office of Cooperatives, Small and Medium Enterprises, and Trade in Tegal Regency, focusing on its role in supporting local economic development. The background of this research is rooted in the increasing demand for effective, transparent, and responsive public services, particularly for cooperatives, micro, small, and medium enterprises (MSMEs), and the trade sector, which are key drivers of regional economic growth. The objective of this study is to analyze the quality and dynamics of services provided by the office, identify supporting and inhibiting factors, and assess their implications for service improvement. This research employs a qualitative descriptive method, using data collected through interviews, observations, and document analysis involving government officials and service users. The findings indicate that service delivery has shown positive developments through procedural improvements and service innovations; however, challenges remain in terms of human resource capacity, infrastructure limitations, and coordination mechanisms. These dynamics significantly influence the effectiveness of policy implementation and stakeholder satisfaction. The study implies that strengthening institutional capacity, enhancing digital-based services, and improving service professionalism are essential to achieving more optimal public service performance. The results of this research are expected to contribute to policy evaluation and serve as a reference for improving public service management in local government institutions, particularly in the cooperative, MSME, and trade sectors.

Tax extensification through the Policy of Integrating the Population Identification Number into the Taxpayer Identification Number is a new breakthrough of the Directorate General of Taxes which comes from the many public complaints about the number of government identity numbers that need to be owned, therefore the Single Identification Number (SIN) will be implemented between the Population Identification Number and the Taxpayer Identification Number. This research was conducted to find out how the Tax Extensification of the Population Identification Number Policy becomes a Taxpayer Identification Number in order to increase compliance of individual taxpayers at the West Bekasi Pratama Tax Service Office in 2022. This research method uses a qualitative descriptive method. The results of this study indicate that the implementation of Extensification on the existence of the Population Identification Number policy into a Taxpayer Identification Number has been able to increase the number and compliance of taxpayers. However, there are still obstacles in the form of many taxpayers who feel complicated by the matching process due to differences in data in the Population Identification Number and in the Taxpayer Identification Number which affects the initial process in the form of matching has not been fully achieved, and there is still a lack of tax education owned by taxpayers. And some of the ways that can be done to help Extensification of this policy is to conduct intensive and equitable socialization and counseling by utilizing technology and social media so that the education and information conveyed can be received by taxpayers.

Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distributed to 100 MSME taxpayers selected via purposive sampling. The data was analyzed using the Partial Least Squares (PLS) method with WarpPLS software. The results indicate that tax policy and subjective norms have a positive and significant effect on MSME tax compliance, while financial performance shows no significant effect. The adjusted R² value reveals that the model explains 87.2% of the variance in taxpayer compliance. To enhance MSME tax compliance, the government should simplify tax regulations, strengthen social norms through education and community engagement, and ensure consistent, transparent, and fair implementation of tax policies

Guidance and Counseling (G&C) is an essential component of the education system that plays a significant role in supporting students’ optimal personal, social, academic, and career development. The development of Guidance and Counseling in Indonesia has progressed dynamically in response to changes in educational policies, societal demands, and students’ evolving needs. This article aims to examine the historical development of Guidance and Counseling services in Indonesia, from their initial implementation to their integration within the modern curriculum framework. The study employs a qualitative approach through a literature review, with data collected using documentation analysis of relevant books, policy documents, and academic publications. The findings indicate that Guidance and Counseling in Indonesia has experienced a significant paradigm shift, moving from a service model focused primarily on problem solving and remedial intervention toward a more comprehensive approach emphasizing development, prevention, and student empowerment. This transformation has strengthened the strategic role of Guidance and Counseling in supporting national education objectives, promoting student well-being, and fostering holistic development in line with contemporary educational goals.

The Free Nutritious Meal Program (MBG) is a national priority policy under the Prabowo–Gibran administration aimed at improving students’ well-being and learning quality through school-based nutrition interventions. However, its effectiveness largely depends on the collaborative strength between teacher groups as field implementers and the government as policy makers. This study aims to analyze the collaborative synergy between teachers and the government in implementing MBG and to develop a conceptual model of school-based partnership. The study employs a Systematic Literature Review (SLR) method, reviewing national and international articles published between 2018 and 2024 using keywords “free nutritious meals”, “school feeding program”, “government collaboration”, and “primary school teachers”. Thematic analysis was conducted by categorizing findings into four main themes: the role of government, the role of teachers, collaborative implementation, and impact on students. The results show that the success of MBG depends on policy transparency, teacher training, and cross-sector coordination responsive to local conditions. This article contributes to constructing a conceptual collaborative model that positions teachers as policy mediators and social change agents in schools. The findings strengthen the concepts of collaborative governance and empowerment education within the context of educational nutrition policy in Indonesia.

The policy to implement the deep learning approach in Indonesian schools starting from the 2025/2026 academic year requires teachers to be well prepared to design and conduct meaningful and in-depth learning. This community service program aimed to enhance the understanding and pedagogical competence of senior high school and madrasah economics teachers in Tasikmalaya City in implementing the deep learning approach comprehensively. The program employed a community-based science and technology application scheme through training and mentoring activities conducted in face-to-face, online, and hybrid modes, consisting of planning, implementation, and evaluation stages. The training materials covered the concept and implementation of deep learning, lesson planning, instructional design and models, learning evaluation, development of innovative technology-based learning media, and reinforcement of microeconomic and macroeconomic content. A total of 78 economics teachers participating in the MGMP of Tasikmalaya City were involved in the program. The results indicate that the training improved teachers’ understanding of deep learning, lesson planning, and assessment strategies that support meaningful learning. Participants’ reflections revealed high motivation and strong relevance of the training materials to their professional duties. This program contributes to strengthening teachers’ readiness to implement deep learning sustainably and supports the improvement of economics learning quality in schools.

This study aims to analyze policy integration and the level of public participation in the implementation of coordination meetings on public transportation provision in Southeast Sulawesi Province as a strategic effort to improve the quality of land transportation services. This coordination meeting was held on December 3, 2025, involving various stakeholders, including the Southeast Sulawesi Provincial Transportation Agency, the Regency/City Transportation Agency throughout Southeast Sulawesi, Perum DAMRI, and the Passenger Transportation Legal Entity. The research method used was descriptive qualitative with a policy and institutional analysis approach, supported by data from discussions, meeting minutes, and related policy documents. The results showed that the coordination meeting activities were able to strengthen policy understanding between agencies, increase the effectiveness of institutional coordination, and encourage synergy between the role of the government and transportation business actors. In addition, this forum also played a significant role in formulating joint strategies to improve the quality of public transportation services, including aspects of route planning, service standards, and operational sustainability. Through a structured coordination mechanism and discussion, each party gained a more comprehensive understanding of their respective roles, authorities, and responsibilities in the implementation of regional transportation. Thus, this coordination meeting is an important instrument in supporting collaborative and public service-oriented transportation governance.

This study aims to examine the impact of green economy initiatives on Indonesia’s GDP growth, with a particular focus on public perceptions of sustainable economic practices. The research employs a descriptive quantitative approach, collecting primary data through an online survey administered to twenty respondents. The survey measured perceptions related to sustainable innovation, environmentally friendly resource management, and energy efficiency as key components of green economy implementation. The findings indicate that respondents hold a generally positive view of green economy practices, as reflected in a high average score of 4.24, suggesting strong agreement regarding their implementation and potential benefits. In addition, perceptions of economic development linked to green initiatives were also rated highly. These results imply that the public perceives a meaningful relationship between the adoption of green economy principles and long-term economic prosperity in Indonesia. Further analysis suggests that green practices can contribute to increased income levels, improved social welfare, and enhanced productivity, while simultaneously supporting environmental sustainability. From a practical perspective, the study highlights the importance of greater community participation, stronger policy commitment from the government, and increased green innovation by corporate entities. Theoretically, the results support existing economic and sustainability theories that emphasize the role of green economy strategies in fostering resilient, inclusive, and equitable economic growth. Overall, this study reinforces the relevance of green economy initiatives as a viable pathway toward sustainable national development.

This study aims to analyze the implementation of artificial intelligence in economics learning within the context of the Merdeka Curriculum and to examine its alignment with deep learning principles. The study employed a qualitative approach using a case study design conducted at SMAN 1 Boyolali. The research participants included economics teachers and eleventh grade students. Data were collected through classroom observations, in depth interviews, and document analysis. Data analysis was carried out interactively through data reduction, data display, and conclusion drawing and verification. The findings indicate that the use of artificial intelligence in economics learning remains limited and has not been systematically integrated into pedagogical design. AI is primarily utilized as a supporting tool for lesson preparation and concept clarification rather than for adaptive learning, data driven assessment, or the enhancement of students’ critical thinking skills. Although students demonstrated positive responses toward AI assisted learning, several constraints were identified, including teachers’ limited pedagogical competence in AI integration, the absence of deep learning based instructional design, and infrastructural challenges. These findings suggest that the effectiveness of artificial intelligence in economics education depends not merely on technological availability, but on the alignment between pedagogy, curriculum policy, and human resource readiness.

This study aims to analyse the relationship between leadership communication style and the effectiveness of decision-making in the Department of Tourism and Culture of Sikka Regency. The research emphasises the importance of open, clear, and participatory communication in supporting organisational coordination and improving the quality of decisions. Using a descriptive method, data were obtained through interviews with the Head of Department and a staff member involved in communication and policy implementation. The findings show that the leader applies a combination of democratic communication through the local Kula Babong approach and situational authoritarian communication. The democratic style enhances information flow, strengthens employee involvement, and increases acceptance of decisions. Meanwhile, the authoritarian style ensures discipline, clarity, and timely execution when firm direction is required. Staff members perceive the leader’s communication as polite, direct, and easy to understand, contributing to motivation and readiness to act. Overall, leadership communication significantly influences decision effectiveness across organisational contexts and growth.

The rapid advancement of information technology has significantly transformed accounting practices, including among student entrepreneurs. This study aims to analyze the implementation of technology-based accounting among participants of the Student Entrepreneur Development Program (P2MW) using the Technology Acceptance Model (TAM) and Technology Readiness Index (TRI) frameworks. A descriptive qualitative method with a case study approach was applied to ten informants through in-depth interviews and Likert-scale questionnaires, analyzed thematically and supported by TRI score interpretation across the dimensions of optimism, innovativeness, discomfort, and insecurity. The findings reveal that technology acceptance in accounting is influenced by perceived usefulness, which includes time and cost efficiency, improved data accuracy, ease of real-time access, and accelerated strategic decision-making, as well as perceived ease of use that minimizes technical barriers. The TRI analysis indicates high levels of optimism and innovativeness, with low discomfort and insecurity, reflecting strong readiness for technology adoption. The study concludes that implementing technology-based accounting among student entrepreneurs provides tangible benefits and encourages sustainable use, with practical implications for application developers, educational institutions, and policymakers in strengthening accounting technology literacy among young entrepreneurs

Changes in working-hour policies can bring both positive and negative impacts to an organization. At a private university, the implementation of such a policy has generated noticeable reactions among employees, particularly administrative staff who are directly affected by daily operational regulations. This study aims to evaluate the implementation of the revised working-hour policy, specifically how it is understood, practiced, and accepted by administrative personnel. In addition, the study examines the relationship between employees’ acceptance of the policy and Barnard’s theory of acceptance of authority, which emphasizes four conditions that must be met for individuals to willingly comply with directives or regulations. The results show that violations of the working-hour policy fall into the low category at 64%, medium at 24%, and high at only 12%. These findings indicate that the majority of administrative staff still attempt to comply with the policy despite adjustments that may be perceived as burdensome. Among the four conditions supporting compliance according to Barnard, the belief that the policy does not conflict with personal goals was found to have a significant relationship with the level of violation, with a correlation coefficient of 0.304 and a significance value of 0.032. This suggests that the greater the alignment between the policy and individual goals, the lower the likelihood of violation. Future studies are needed to convert violation rates into compliance measures so that the direction of the correlation can be interpreted more accurately.

This study aims to explain how the implementation of a Financial Management Information System (MISK) can improve decision-making capabilities in Micro, Small, and Medium Enterprises (MSMEs). In the digital era, MSMEs are required to manage their finances quickly, accurately, and in an integrated manner to compete in a dynamic market. The SIMK offers a solution to simplify the process of recording, analyzing, and reporting financial information in real time, enabling business decisions to be based on valid data. Analysis of various studies shows that the implementation of a MISK can improve operational efficiency, financial reporting transparency, and the quality of managerial decisions. However, its effectiveness is greatly influenced by financial literacy, digital readiness, and the ability of human resources to operate the system. Many MSMEs still have not fully utilized technology due to limited capital and accounting knowledge. With training and government policy support, the implementation of a MISK is expected to strengthen the competitiveness of MSMEs, increase productivity, and achieve professional financial governance.

This study provides a comprehensive analysis of the role of the United States in the Cold War rivalry against the Soviet Union, spanning from the end of World War II to the dissolution of the Soviet Union in 1991. The research focuses on the political, military, ideological, and economic strategies employed by the United States to contain the spread of communism through the implementation of the containment doctrine, the establishment of security alliances such as NATO, and economic assistance programs such as the Marshall Plan. The findings reveal that the rivalry between the two superpowers extended beyond military and structural domains, reaching into technological competition through the nuclear arms race and the Space Race, as well as geopolitical confrontations manifested in proxy wars across Asia, the Middle East, Africa, and Latin America. The theoretical framework, which incorporates perspectives from realism, liberalism, and constructivism, demonstrates that U.S. actions were shaped by a combination of power interests, ideological identity, and the pursuit of global leadership. Further analysis indicates that these strategies had a profound impact on the formation of the post–Cold War international order and continue to influence contemporary global politics. The study concludes that the involvement of the United States in the Cold War was a long-term strategic process that not only determined the direction of the conflict itself but also played a crucial role in shaping modern geopolitical structures and international relations.