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The development of automotive technology drives innovation in vehicle support components, including the continuously variable transmission (CVT) system, which plays a crucial role in transmitting engine torque and power to the wheels. One of the main elements in this system is the clutch lining and clutch housing, whose performance significantly impacts motorcycle performance. However, the standard pattern on these components is often not optimal in maximizing power delivery. Therefore, this study was conducted to analyze the effect of modifying the grooves of the clutch lining and clutch housing on engine torque in a 110 cc motorcycle. The research method used an experimental approach by varying the modification pattern on the clutch lining and clutch housing. The test motorcycle with a capacity of 110 cc was tested using a dyno test to measure torque and power at various engine speeds. Each modification variation was then compared with standard conditions to evaluate the resulting performance differences. The results showed that the pattern modifications on the clutch lining and clutch housing significantly increased torque. Several modification variations were able to significantly increase torque at medium to high speeds, thus providing better engine response and more efficient power delivery. Thus, this research contributes to the development of more optimal CVT component designs and has the potential to improve motorcycle performance, especially in the small capacity vehicle segment.  

Higher education institutions play a strategic role in building a quality education ecosystem by strengthening the competency of human resources, particularly educators. As a higher education institution, Batang Hari Islamic University is required to ensure that its lecturers possess the skills to meet the ever-changing developments in science and technology, as well as the needs of society. To address these challenges, community service activities are being implemented to enhance the capacity of lecturers, enabling them to support the creation of a superior and competitive higher education ecosystem. These activities are implemented through various methods, such as workshops, training, and participatory mentoring. The primary focus is on improving digital literacy, mastery of innovative learning methods, scientific publication skills, and quality-based research and community service management. With this approach, lecturers not only gain new knowledge but also practical skills that can be directly applied in daily academic processes. The results of these activities demonstrate a significant increase in lecturers' insights and skills, particularly in the use of digital-based learning technologies, increased productivity of scientific work, and the expansion of academic networks with various partners. These changes contribute to the growth of a more dynamic, collaborative, and innovative academic culture. Overall, these activities have had a positive impact on Batang Hari Islamic University by fostering an academic environment that is responsive to changing times. In this way, universities not only strengthen their competitiveness at the national level, but also have the potential to improve their position on the global stage through competent, creative, and quality-oriented lecturers.

This community service program was designed to strengthen the competitive value of coffee bean processing through a combination of practical field training and structured mentoring for rural communities. The activity took place on June 29, 2025, in Motung Village, Ajibata District, Toba Regency, and involved 20 local participants representing farming households. The implementation model emphasized a participatory and hands-on approach, where participants were directly engaged in coffee bean processing techniques under the guidance of academic experts and field mentors. This initiative was a collaborative effort between Universitas Murni Teguh PSDKU Pematangsiantar, Politeknik Bisnis Indonesia, and the Farmer and Fishermen Association (KTNA) Pematangsiantar. The program’s primary objectives were to enhance local community skills in post-harvest coffee processing, to raise product quality standards, and to generate added value that would enable rural producers to compete in wider markets. Through structured mentoring, participants received continuous assistance that ensured they could apply the acquired knowledge and skills independently after the training activities concluded. The results demonstrated significant improvements in participants’ understanding and technical capacity, particularly in the areas of sorting, drying, roasting, and packaging coffee beans. These competencies allowed the local community to produce higher-quality coffee products that meet market expectations and enhance competitiveness. Furthermore, the program strengthened the link between academic knowledge, practical field skills, and local wisdom, which together form the foundation for sustainable rural empowerment. By improving coffee bean processing capacity, the initiative is expected to increase household income, foster an entrepreneurial spirit, and support the long-term development of Toba’s rural economy. In this way, the program not only equips the community with technical expertise but also contributes to broader goals of economic sustainability and social resilience in the region.

This study aims to analyze the development process of a creative economy based on bead waste and the use of digital platforms as a marketing medium to increase product competitiveness. The background of the study is based on the phenomenon of increasing volumes of waste that have not been optimally managed and the low skills of business actors in utilizing digital technology. The research method used a qualitative approach with descriptive methods. Data were collected through in-depth interviews, participatory observation, documentation, and literature studies, with informants consisting of business actors, community leaders, representatives of relevant agencies, and consumers. The results of the study indicate that processing waste into beads not only reduces environmental impacts but also opens up creative business opportunities with high economic value. The use of digital platforms has proven effective in expanding market reach, improving branding, and driving sales, although there are still obstacles in the skills of digital entrepreneurs. This study recommends strengthening digital marketing capacity and ongoing mentoring for creative waste-based entrepreneurs to achieve economic and environmental sustainability. In addition, synergy between business actors, the government, and local communities is a crucial factor in supporting the development of a waste-based creative economy. The involvement of local governments through entrepreneurship training and facilitating access to technology is essential to address the challenge of limited digital capabilities of entrepreneurs. Local communities also play a role in maintaining sustainable production and encouraging innovation in bead designs based on local culture to add value and attract market share. This collaboration can create a conducive ecosystem for the growth of creative small and medium enterprises (SMEs), while strengthening local identity and increasing product competitiveness in national and global markets. Thus, developing a waste-based creative economy and utilizing digital marketing are relevant innovative strategies in addressing current economic and environmental challenges.

A parenting seminar on maternal and child mental health organized by KPM UI Bunga Bangsa Cirebon students in Pegagan Village is a form of community service aimed at raising awareness and understanding of the importance of mental health in parenting. The limited knowledge of mental health issues in rural communities, coupled with high levels of stress experienced by parents, often negatively impacts parenting practices. This has the potential to hinder optimal child development, both physically, psychologically, and socially. Therefore, this activity was designed with a participatory approach, where the community is not merely an object but is also involved from the beginning of the planning process. This process includes coordination with village officials, seminars, and monitoring and evaluation stages, so that the community feels ownership and plays an active role in the program. The seminar featured speakers from psychology and legal academics who explained the relationship between parental mental health and fulfilling legal obligations to protect children's rights. The material presented emphasized how parental stress and emotions can affect child development, as well as the importance of parents' ability to manage the pressures of everyday life. Participants gained an understanding of strategies for maintaining mental health, including good time management, building open communication within the family environment, and strengthening social support as an emotional support system. The results of the activity showed an increase in participants' awareness of the importance of mental health not only as an individual need, but also as a moral, social, and legal responsibility in creating a healthy, safe, and resilient family environment. Therefore, this parenting seminar can be seen as an effective educational strategy, not only strengthening parents' capacity to raise children but also building sustainable local support networks for the well-being of families and communities.

This study aims to evaluate the effectiveness of the Nutritious Meal Program as a public service policy in enhancing the academic achievement of elementary school students in Wonopringgo District. The research adopts a descriptive qualitative approach, with data collected through in-depth interviews, participant observation, and documentation across 19 educational institutions participating in the program. Findings reveal that the program has a significant positive impact on students’ nutritional status, learning motivation, and overall academic performance. Improvements were observed in student concentration, attendance, and classroom participation, indicating a direct link between adequate nutrition and cognitive development. Despite these positive outcomes, several challenges were identified. Issues such as delayed meal distribution, inconsistency in the quality and variety of menus, and limited coordination among stakeholders hinder the program’s optimal implementation. Furthermore, the engagement of parents and community members, while beneficial, was found to be uneven across schools, highlighting the need for stronger collaboration mechanisms. The study identifies three key factors that determine the success of the program: the quality of services provided, the managerial capacity of schools to coordinate and monitor implementation, and active participation from both parents and school committees. To address existing barriers, the research recommends enhancing cross-sectoral collaboration among government agencies, improving managerial competence at the school level, and establishing participatory evaluation systems. These measures would ensure program sustainability, responsiveness to local needs, and greater accountability. Overall, the Nutritious Meal Program demonstrates the potential of inclusive and collaborative public service policies in fostering both student well-being and academic achievement. It reflects a practical example of how government-community partnerships can contribute to creating a healthy, equitable, and sustainable educational ecosystem.

This study aims to analyze the contribution of village funds, Islamic financial institutions, and regional economic integration to regional economic growth. In the context of fiscal decentralization and regional development, these three variables play a strategic role in accelerating inclusive and sustainable economic development. Village funds serve as the primary instrument to finance infrastructure development and community empowerment. Meanwhile, Islamic financial institutions provide access to fair and Sharia-compliant financing, supporting the productivity of micro and small enterprises. Regional economic integration, particularly through inter-regional connectivity and cooperation, strengthens local markets and enhances regional competitiveness. The analysis method uses a descriptive-qualitative approach based on literature studies and secondary data. The findings indicate that the synergy among the three variables can drive equitable economic growth, although integrated policies and institutional capacity strengthening are still needed.

Improving the capacity of village government is a strategic step in realizing sustainable development oriented towards community welfare. Pejengkolan Village, Padureso District, Kebumen Regency, as a developing village, faces challenges in planning, managing, and implementing participatory and sustainable development programs. These challenges include limited knowledge of village officials, a lack of understanding of village development regulations, and weak coordination between the village government and village institutions and the community. This research/activity aims to strengthen the capacity of village government officials by increasing knowledge, skills, and understanding of the role of village institutions, particularly the Village Consultative Body (BPD) and Village Community Institutions (LKD), in the development planning process. Capacity building for local government officials is considered a crucial step to ensure sustainable development at the village level. The method used is a participatory approach through training, focus group discussions, and technical assistance. This participatory approach not only improves technical skills but also strengthens collaborative values ​​among stakeholders. The results of the activity demonstrated an increase in village officials' understanding of village development regulations, their ability to develop inclusive development plans, and the establishment of synergy between the village government, the Village Consultative Body (BPD), the Village Funds (LKD), and the community. Furthermore, this activity demonstrated a shift in mindset among village officials toward more transparent, accountable, and responsive governance to community needs. Good governance at the village level is a fundamental element to achieving long-term community welfare. This effort is expected to serve as a foundation for strengthening village governance, which is able to address the dynamic needs of the community and encourage sustainable village development.

This study discusses the role of enabling setting in increasing the empowerment of beneficiary communities in Tamansari Tourism Village, Banyuwangi Regency. Enabling setting is understood as a supportive environment that includes inclusive policies, access to resources, community participation, and cultural and environmental preservation. The research was conducted with a qualitative approach through case studies, using in-depth interview techniques, participatory observation, and document studies. The results show that the empowerment of communities depends not only on increased economic income, but also on their ability to be actively involved in tourism management, safeguard local cultural values, and gain equitable access to training and information. Government support, partnerships with the private sector, and local initiatives are important factors in creating empowerment. However, challenges such as inequality of participation, limited digital access, and potential conflicts between community groups were also found. This study concludes that sustainable development of tourism villages must prioritize multi-stakeholder collaboration and strengthen local capacity equally. These findings make a practical contribution to the formulation of more inclusive policies and serve as a reference for the sustainable development of community-based tourism villages in Indonesia. Furthermore, the study highlights the critical role of continuous capacity building and knowledge sharing among community members to ensure long-term sustainability. By fostering an environment where local residents are equipped with the necessary skills and information, the community can better adapt to changing tourism trends and external pressures. Additionally, the integration of digital tools and platforms is recommended to bridge the information gap and enhance marketing efforts, thus expanding the reach of the tourism village. These strategies collectively support a more resilient and self-reliant community, capable of maintaining both economic growth and cultural integrity in the face of development challenges.

Archive management plays a crucial role in supporting the smooth administration and accountability of an institution, including Akademi Komunitas Negeri (AKN) Putra Sang Fajar Blitar. The objective of this study was to analyze the dynamic archive management system implemented at AKN Putra Sang Fajar Blitar. The research method was descriptive with a qualitative approach. Data were obtained through observation, interviews, and documentation. The results showed that dynamic archive management at AKN Putra Sang Fajar Blitar includes four stages: creation, use, maintenance, and depreciation. The archive creation and use stages have been running well, even using a digital system through the SINDE application. However, the maintenance stage has not been implemented optimally, and the depreciation stage has not been implemented at all. This is because AKN Putra Sang Fajar Blitar is a newly operating educational institution, so the maintenance stage has only been carried out a little, and no archives have yet been categorized as permanent. The focus is still on active archives and is moving towards managing inactive archives as the archive volume increases and the organization's journey ages. The results of this study provide evaluation material to improve the quality of dynamic archive management at AKN Putra Sang Fajar Blitar. Furthermore, the research findings also demonstrate the importance of improving human resource capacity in archives management, particularly in terms of understanding archival regulations and technical skills in using digital archive applications such as SINDE. The lack of training and outreach related to archives management has resulted in suboptimal implementation of the maintenance and reduction stages. Therefore, an institutional strengthening strategy is needed through ongoing training, the development of internal archival guidelines, and collaboration with local archival agencies to support more professional archives management in accordance with national archival standards.

Badung Market, as one of the largest traditional markets in Denpasar City, serves as a central hub of economic activity and sustains the livelihood of a substantial number of women traders. The presence of women in this sector is not only a reflection of their economic role but also of their contribution to household welfare and community development. This study aims to analyze the influence of education, income, dependents, and age on women’s decisions to work as traders in Pasar Badung. Employing a quantitative approach with an associative design, the research involved 88 respondents selected through purposive sampling from a total population of 768 female traders. Data collection methods included questionnaires, direct observation, and interviews, while data analysis utilized multiple linear regression preceded by validity, reliability, and classical assumption tests to ensure robustness. The results indicate that, simultaneously, all independent variables significantly affect women’s decision to engage in trading activities. Partially, education, dependents, and age show a significant positive effect, suggesting that higher educational attainment, greater family responsibilities, and maturity increase women’s participation in trading. In contrast, husband’s income exerts a significant negative effect, implying that higher spousal earnings reduce the economic pressure for women to seek income through market trading. These findings highlight that economic necessity, household responsibilities, and social roles remain the primary motivators for women’s active involvement in traditional market activities. The implications of this study are relevant for policymakers and local governments, particularly in designing targeted empowerment programs, skills training, and economic support mechanisms to enhance women’s entrepreneurial capacity in traditional markets. Strengthening women’s roles in this sector is crucial not only for family welfare but also for broader community resilience and local economic growth.

Jati Larangan Park in Iroyudan Hamlet, Bantul Regency, is a community-based tourism area with historical, cultural, and natural potential. Despite its appeal as a religious and outdoor tourism destination, the park experienced a decline in activity following the COVID-19 pandemic. This study aims to analyze community perceptions of the development of Jati Larangan Park to support participatory and sustainable tourism development strategies. The research method used a qualitative descriptive approach with data collection techniques including in-depth interviews, observation, and documentation. The results indicate that the community has a positive perception of the park because it is considered capable of providing economic, social, and cultural benefits. Youth groups, MSMEs, and the general public recognize the importance of this tourism revival, although management is still hampered by human resources, weak institutional structures of the Tourism Awareness Group (Pokdarwis), and a lack of digital literacy for the promotion and marketing of local products. Community involvement is reflected in the spirit of mutual cooperation and the desire to revitalize the park through various tourism activities. However, a more systematic strategy is still needed in terms of institutional strengthening, youth empowerment, MSME capacity development, and digital promotion. With a Community-Based Tourism (CBT) approach, Jati Larangan Park has the potential to become a leading destination in Bantul with collaborative and sustainable management. In addition to social and economic aspects, the development of Jati Larangan Park must also consider environmental and spatial planning dimensions. Currently, parts of the park are poorly managed, with a lack of sanitation facilities, information boards, and accessible tourist routes for the elderly and people with disabilities. This presents a challenge in realizing an inclusive and comfortable destination.

The Public-Private Partnership (PPP) scheme with guarantees from PT PII aims to accelerate infrastructure development through private participation, but faces legal and practical challenges, particularly related to the risk of default by the Government and Construction Service Provider (GCA) and the effectiveness of the implementation of recourse rights by PT PII towards government institutions. This study uses a normative juridical method with an analytical descriptive approach through a literature study of primary and secondary legal materials, as well as a qualitative analysis of legal documents, to understand in depth the application of recourse rights to GCA in the PPP mechanism. The application of recourse rights by PT PII as a PPP project guarantor is based on a special legal framework and complex contractual agreements to protect investors from the risk of default by the GCA. However, its implementation has the potential to face legal, political, bureaucratic, and fiscal challenges that can affect the effectiveness of protection and the fiscal sustainability of PT PII. PT PII's recourse rights in the PPP scheme are an adaptation of the borgtocht concept applied lex specialis through the PPP agreement, guarantees, and recourse to protect state finances. However, its implementation faces bureaucratic, budgetary, and fiscal constraints that can hamper its effectiveness. Therefore, binding guidelines and increased institutional capacity are needed to ensure that regress rights can be exercised effectively, accountably, and in accordance with the principles of transparency and accountability. This study concludes that to increase the effectiveness of the PPP scheme, improvements in the legal framework, inter-agency coordination, and strengthening the capacity of institutions involved in implementing regress rights are needed.

This analysis aims to evaluate the influence of Islamic Work Ethic and Task Load Level on Employee Productivity and Job Satisfaction at Kendal Islamic Hospital. Islamic Work Ethic in this study is measured through five main dimensions, namely siddiq (integrity), istiqamah (steadfastness), fathanah (intellectual intelligence), amanah (reliability), and tabligh (communication capacity). Meanwhile, Task Load Level is understood as work pressure reflected by three main indicators, namely physical fatigue, emotional fatigue, and psychological fatigue. This study uses a quantitative approach with an explanatory research design to test the causal relationship between variables. Primary data were collected through the distribution of structured questionnaires to hospital employees using probability sampling techniques, so that respondent representation is more assured. Data analysis was carried out using multiple linear regression through SPSS software, to determine the level of direct and indirect influence between variables. The results of the study indicate that Islamic Work Ethic has a positive and significant influence on Employee Job Satisfaction and Productivity, indicating that the application of Islamic values in work ethic can encourage motivation, loyalty, and performance. Conversely, the Level of Task Load has a significant negative effect on Job Satisfaction, indicating that excessive workload can reduce satisfaction, although it is not proven to have a significant impact on Employee Productivity. Furthermore, Job Satisfaction is proven to have a positive and significant influence on Employee Productivity, so it can play a role as an important mediating variable in the relationship between work ethic and performance. This study provides a theoretical contribution to the development of human resource management concepts based on Islamic values, while also offering practical recommendations for hospital managers to strengthen Islamic work ethic and manage workload proportionally to improve employee welfare and performance.  

This community service program aims to increase the digital capacity and leadership of Indonesian Berkebaya Women (PBI) members through an approach that integrates traditional values with modern technology. The method used is Participatory Action Research (PAR), with the subject of service as many as 13 members of the Banyumas branch of PBI. The activity was carried out in the form of an intensive workshop for three days at the Green Valley Hotel Baturraden, which included three main sessions: Digital Transformation Workshop, Leadership Development, and Content Creation Workshop. The results of the program showed significant achievements, where 80% of participants were able to actively master at least three social media platforms. In addition, 15 quality digital content was created that reflects the organization's cultural identity and values. The digital engagement rate increased from 15% to 50%, demonstrating the effectiveness of training strategies and active participation of participants. As an indicator of the program's sustainability, a Digital Task Force was formed and a Standard Operating Procedure (SOP) was prepared for the management of the organization's digital media. The theoretical findings of this program show that the integration between cultural values and digital capabilities is not contradictory, but rather mutually reinforcing in forming an organizational identity that is adaptive to changing times. This approach has succeeded in creating a culturally based empowerment model that can be replicated in other communities or organizations with similar characteristics. The emphasis on cultural sensitivity in the design of community service programs is the key to success, especially in the context of inclusive and sustainable digital transformation. This program makes a real contribution to strengthening women's capacity based on cultural communities, as well as opening up space for the development of relevant empowerment strategies in the digital era. Thus, this model can be a reference in designing social interventions that respect local wisdom while encouraging digital innovation.

This study employs a qualitative library research method with the primary objective of analyzing the effectiveness of development administration in the management of regional budgets to support local economic development. Development administration is a crucial component in the governance process, encompassing the planning, organizing, directing, and supervising of budget utilization to ensure that resources are allocated in a targeted, efficient, and sustainable manner. Within the context of local governments, the effectiveness of budget management is considered a key indicator of the success of regional development, as it directly reflects the ability of local authorities to implement policies that foster equitable and inclusive growth. The data for this study were obtained from various scientific literature sources, including academic journals, textbooks, and relevant government policy documents addressing budgeting and regional development. The findings of the analysis highlight that successful budget management is strongly influenced by bureaucratic capacity, particularly in terms of administrative competence, professional integrity, and institutional stability. Furthermore, transparency in budget planning processes plays a significant role in building public trust and preventing misallocation of resources. Equally important is the participation of the community in monitoring and evaluating budget implementation, which ensures accountability and responsiveness to public needs. In addition, synergy between legislative and executive bodies is identified as a determining factor in strengthening checks and balances, thereby enhancing the accountability of public fund management. The study concludes that effective development administration not only supports efficient allocation of financial resources but also contributes to accelerating local economic growth, reducing social inequality, and improving community welfare. Ultimately, this research is expected to provide valuable insights and serve as a reference for local governments in formulating strategies for more optimal, transparent, and participatory budget management practices

This research involves the DT Peduli program in an effort to empower the community's economy through the Mustahik Mandiri program. This program combines an Islamic philanthropic approach with the principle of economic independence, aiming to improve the welfare of mustahik while breaking the cycle of dependency. The program not only provides direct and sustainable financial assistance but also provides skills training, business mentoring, and full access to various economic resources. Thus, this intervention is designed not only to meet immediate needs but also to equip mustahik with long-term capacity to develop independently. The main vision of this program is to create a socio-economic transformation, where empowered mustahik are expected to transition into muzakki in the future. This process also strengthens the value of social solidarity and the strategic role of zakat in community development. The research method used is a descriptive qualitative approach with a case study strategy. Data were collected through in-depth interviews, participant observation, and documentation of several program beneficiaries in various regions. The data obtained were then analyzed using empowerment and sustainable development theories as an interpretive framework to understand the resulting impact. The research results show that the Mustahik Mandiri program has had a positive impact, increasing the income, skills, and self-confidence of beneficiaries. Furthermore, the program has contributed to the formation of stronger social networks and the capacity of community-based small businesses. These findings confirm that the Mustahik Mandiri program can be a model for sustainable economic empowerment, with significant implications for improving community welfare and strengthening the role of zakat in national development.

This study examines tourism development policies and their contribution to increasing Regional Original Revenue (PAD) in Gresik Regency. The research specifically analyzes policy implementation, supporting and inhibiting factors, and their implications for local economic growth. Employing a qualitative descriptive approach, data were collected from key informants within the Gresik Regency Government, including the Office of Culture, Tourism, Youth, and Sports, as well as relevant supporting agencies. Primary data were supplemented with secondary sources, and analysis was conducted using McNabb’s (2002) model, which involves data grouping, interpretation, and the formulation of generalizable insights. Findings indicate that tourism development policies in Gresik Regency focus on five key areas: designation and spatial planning of tourism zones, development of tourist attractions and supporting infrastructure, promotion of tourism activities, and business development initiatives. These policies are supported by government regulations, community involvement, improved facilities, diversified tourism destinations, and marketing strategies utilizing both online and offline media. However, several inhibiting factors were identified, including limited funding, inadequate human resources, lack of cooperation with third parties, negative public perceptions, and insufficient knowledge about tourism potential. Overall, tourism in Gresik Regency demonstrates significant potential to enhance PAD, given its diverse natural, cultural, and religious attractions. The study concludes that strengthening collaboration, improving human resource capacity, and increasing promotional efforts are essential for optimizing tourism’s contribution to sustainable regional economic development. Future research should explore quantitative measurements of tourism's economic impact to validate the qualitative findings. Additionally, implementing performance-based budgeting for tourism programs may improve resource allocation and accountability.

This study presents a systematic literature review (SLR) of public administration and policy implementation in Indonesia from 2009 to 2025, following the PRISMA framework. Drawing on 44 peer-reviewed articles indexed in Scopus, the review examines the impact of decentralization, digital transformation, and governance innovation on policy outcomes and administrative reform. The findings indicate that decentralization has enabled local experimentation and improved service responsiveness. However, it has also resulted in uneven policy capacity and governance disparities across regions. Sectoral implementation, especially in health, welfare, and food safety, remains inconsistent, largely due to institutional fragmentation, political interference, and capacity limitations. Although efforts to implement New Public Management (NPM) principles and digital tools have been made, bureaucratic inertia, coordination failures, and limited flexibility hinder reform progress. The rise of e-government and agile governance shows promise in enhancing efficiency and public participation. However, these advancements are still hampered by digital divides and regulatory uncertainties. The COVID-19 pandemic further exposed critical vulnerabilities in policy execution, underscoring the need for resilient, adaptive governance models capable of responding to unforeseen crises. This review contributes to the understanding of Indonesia’s evolving administrative landscape and offers several practical recommendations. These include strengthening intergovernmental coordination, investing in local administrative capacity, fostering participatory governance, and institutionalizing agile, collaborative practices. The study highlights the importance of integrated, inclusive, and data-driven governance to improve public sector performance and ensure democratic accountability. By focusing on these areas, Indonesia can better address the challenges of public administration and policy implementation, driving long-term sustainable development and effective governance in the country.

This study explores the potential and contribution of hotel and restaurant taxes to Regional Original Revenue (PAD) in Surabaya, Indonesia. Using a qualitative descriptive approach, data were obtained from both primary and secondary sources. Primary data came from the Regional Government of Surabaya and the Regional Revenue Agency, while secondary data included academic literature, statistical reports, and regulatory documents. Data analysis employed McNabb’s (2002) framework, which consists of grouping information by relevant constructs, identifying interpretive bases, generating generalizations, testing alternative interpretations, and refining theory from case evidence.The findings reveal that the hotel and restaurant sectors in Surabaya possess considerable growth potential, supported by increasing investment, a steady rise in tourist arrivals, and the growing public interest in the property and culinary industries. Hotel taxes have contributed an average of 4.96% of PAD annually, while restaurant taxes contributed 8.06%, reflecting their critical role in strengthening local fiscal capacity. Revenue performance has been further enhanced by the implementation of a self-assessment tax system, improvements in taxpayer compliance, and supportive local economic infrastructure. Despite these positive contributions, several challenges remain. These include unregistered lodging facilities, limited enforcement mechanisms, and a shift in consumer demand toward smaller-scale hospitality businesses, which can reduce taxable capacity. Addressing these challenges requires optimizing the hospitality tax base, expanding tourism promotion, strengthening compliance monitoring, and advancing digital-based tax management systems to ensure efficiency and transparency. In conclusion, hotel and restaurant taxes play a vital role in ensuring Surabaya’s fiscal independence and financing public welfare initiatives. Strengthening governance and adopting adaptive policies are essential for maximizing their potential contribution to sustainable local development.