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Tsania Salma; Kuhasumi Agyta Hidayah; Ananda Della Putri Cahyani; Kamelia Riskia Putri; Selvi Rahmadani +1 more

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the implementation of Qardhul Hasan in Islamic Microfinance Institutions (Baitul Maal wat Tamwil – BMT) in Indonesia through the perspective of qard and ‘Ariyah contracts. The research applies a qualitative descriptive approach using a library research method. Data were collected from scholarly articles, books, and Islamic finance regulations, then analyzed to assess the alignment between fiqh al-mu‘āmalah principles and real-world practices. The findings reveal that qardhul hasan plays a vital role in community empowerment and in promoting Islamic financial inclusion. However, its implementation still faces several obstacles, including high non-performing financing rates, limited social funds, weak sharia supervision standards, and low literacy in fiqh mu‘āmalah among BMT managers. On the other hand, there are significant opportunities for development through digital transformation, human resource capacity building, optimization of social funds (ZISWAF), and the strengthening of regulations based on maqāṣid al-sharī‘ah. This study proposes an integrative model combining qard and ‘ariyah contracts as an alternative approach to enhance the social function of BMTs while maintaining financial sustainability.

Nasrullah Dali; Emilia Nurdin; Tuti Dharmawati; Sulvariany Tamburaka; Hasnidar Hasnidar +5 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Compliance with local tax and retribution payments plays a crucial role in increasing Regional Own-Source Revenue (PAD). However, low fiscal literacy and limited effectiveness of existing socialization programs remain major obstacles to achieving optimal revenue targets. This community service program aims to enhance the knowledge and capacity of officers at the Regional Revenue Agency (Bapenda) of Southeast Sulawesi Province in implementing more effective, persuasive, and adaptive socialization strategies. The methods used include direct observation, interviews, document analysis, material presentation, and interactive discussions. The results indicate that the socialization activities improved officers' understanding of tax literacy concepts, fiscal communication, and technology-based educational strategies. Additionally, the findings reveal that low public literacy, limited use of digital media, and varying public perceptions of fiscal transparency significantly influence taxpayer compliance. This program produced practical educational materials and strategic recommendations that can be sustainably implemented by Bapenda. Overall, the activity contributes positively to strengthening the agency’s internal capacity and refining socialization strategies to enhance taxpayer compliance and support optimal local revenue collection.

Nasrullah Dali; Emilia Nurdin; Tuti Dharmawati; Sulvariany Tamburaka; Hasnidar Hasnidar +5 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Compliance with local tax and retribution payments plays a crucial role in increasing Regional Own-Source Revenue (PAD). However, low fiscal literacy and limited effectiveness of existing socialization programs remain major obstacles to achieving optimal revenue targets. This community service program aims to enhance the knowledge and capacity of officers at the Regional Revenue Agency (Bapenda) of Southeast Sulawesi Province in implementing more effective, persuasive, and adaptive socialization strategies. The methods used include direct observation, interviews, document analysis, material presentation, and interactive discussions. The results indicate that the socialization activities improved officers' understanding of tax literacy concepts, fiscal communication, and technology-based educational strategies. Additionally, the findings reveal that low public literacy, limited use of digital media, and varying public perceptions of fiscal transparency significantly influence taxpayer compliance. This program produced practical educational materials and strategic recommendations that can be sustainably implemented by Bapenda. Overall, the activity contributes positively to strengthening the agency’s internal capacity and refining socialization strategies to enhance taxpayer compliance and support optimal local revenue collection.

Vicky Rahmawan Putra; Fedianty Augustinah; Eny Haryati

International Journal of Social Sciences and Communication 2025 International Forum of Researchers and Lecturers

This research seeks to examine adaptive and sustainable internal governance approaches to enhance the operations of the Household Division within the General Bureau at the East Java Province Regional Secretariat. The study concentrates on four main elements: the integration and compatibility of SIM-BMD with financial systems and LPSE, technology-driven centralized logistics frameworks, the execution of asset lifecycle SOPs involving preventive maintenance and quick transfer methods, and the enhancement of human resource capabilities through targeted training and the creation of digital leaders. Employing a qualitative descriptive approach within a case study framework, information was gathered via detailed interviews, participatory observation, and analysis of institutional documents. The results indicate that integrating systems improves transparency, efficiency in reporting, and accountability in asset management. The centralized logistics approach paired with intelligent warehouse techniques greatly enhances distribution efficiency and decreases operational expenses. Additionally, proactive asset lifecycle management reduces the chances of asset deterioration and prolongs its useful life. Nonetheless, inconsistent digital skills among staff continue to pose a significant obstacle, necessitating ongoing training initiatives and guidance. The research suggests promoting a data-centric work environment, inclusive digital advancements, and collaboration among departments to establish a professional, effective, and sustainable internal governance framework consistent with the tenets of good governance and smart government

Rina Kharisma Wijayanti; Fedianty Augustinah; Eny Haryati

International Journal of Humanities and Social Sciences Reviews 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This research seeks to examine the partnership between government and community in enhancing digital administrative services in Ketegan Village, Taman District, Sidoarjo Regency. The research context centers on the local government's attempts to advance digital public service transformation, which encounter obstacles like low digital literacy, insufficient infrastructure, and poor collaborative governance at the village level. The study utilized a qualitative strategy featuring a case study technique, gathering data via in-depth interviews, participatory observation, Focus Group Discussions (FGDs), and reviews of policy documents related to Sidoarjo’s Smart City initiative. The results show that although digital infrastructure and institutional dedication are in place, execution is still obstructed by restricted technological capability, unreliable internet access, and poor public digital literacy. Collaboration between the government and community is starting to develop through local projects, but it remains informal and does not have a sustainable coordination structure. The research suggests improving the digital skills of officials and citizens, creating organized digital collaboration platforms in villages, and adopting participatory assessment methods to guarantee an inclusive and flexible digital transformation. These results are anticipated to act as a guide for local authorities in enhancing governance of digital-based public services.

Rizky Erwandy Sinaga; Suratni Ginting; Lilis Lilis

Jurnal Transformasi Bisnis Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine how to optimize container loading and unloading activities at PT. Pelindo Multi Terminal Sibolga Branch. Container loading and unloading activities are one of the main activities in port operations that greatly affect the efficiency and productivity of maritime logistics. PT. Pelindo Multi Terminal Sibolga Branch as one of the port service providers has an important role in ensuring the flow of goods in the West Coast of North Sumatra. This study is to analyze and identify factors that affect container loading and unloading performance as well as optimization strategies to improve time, costs, and resource utilization. The methods used in this study include field observations, interviews with related parties, and analysis of historical data on operational activities. The results of the study indicate that the main obstacles come from limited equipment, lack of coordination between parties, and low utilization of information technology. Suggested optimization efforts include the addition of heavy equipment for unloading, increasing workforce training, and digitalizing monitoring and scheduling systems.  

M Aldi Ramadhan; Suratni Ginting; Meriah Kita Deliani

Jurnal Transformasi Bisnis Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Manifest is a list of cargo contents carried by a ship, which contains the type of goods, cargo number, sender's name and recipient's address at the destination port also called a bill of lading. When handling manifest documents in the shipping world, it requires the issuance of manifests as a condition for transporting goods and the obstacle is that the cargo shrinks too much during ullage so that the final result of the load causes delays in processing manifest documents. In the research paper made by the author using the field method (Field Search) and also with the research method of library study (Library Study) obtained from references from the library of the Indonesian Maritime Polytechnic Adiguna Medan (Poltek AMI) the purpose of writing this paper is to find out how to handle liquid bulk cargo manifest documents. As well as efforts made so that the handling of manifest documents runs with smoothly organized procedures at PT Seroja Jaya Agensi Kuala Tanjung. As for efforts to run smoothly when handling manifest documents, Among them shipping instructions must be sent on time by the Shipper when the ship has not docked and before the ship loads palm oil products at jetty A Multi Nabati Asahan.

Agnes Soraya Br Sinuraya; Yursal Yursal; Dina Rispianti

Jurnal Transformasi Bisnis Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to analyze the process of issuing the Ship Operation Plan RPK document and the procedure for adding a port of call, both managed by PT. Citra Maritime Batam using the Sea Traffic and Transport Information System SIMLALA. Within the national sea transport ecosystem, the RPK document serves as the official approval that allows Indonesian-flagged vessels to operate, covering both fixed-route liner and non-fixed-route tramper voyages. The research methodology employed is a combination of Field Research and Library Research. Data were collected through direct observation in the field to understand the detailed steps within the SIMLALA system, alongside literature review to obtain the theoretical foundation related to the RPK document and maritime administration mechanisms. The findings of this study highlight that the main objective of this process is to ensure that the ship can sail in compliance with applicable regulations, possessing valid certificates and approved routes. PT. Citra Maritime Batam, acting as the agent, plays a vital role in integrating ship data to complete the necessary documentation at Batam Port. The key to the smooth running of this process is effective coordination between the agent and relevant authorities in Batam to guarantee the seamless arrival, departure, and adherence to government regulations, thereby ensuring ship operational processes run without systemic or field-level obstacles.

Braja Manastha Winduaji; Fedianty Augustinah; Eny Haryati

International Journal of Humanities and Social Sciences Reviews 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This research seeks to examine the management of transparent and accountable civil service transfers and promotions in the Formation and Mutation Division of Pasuruan City's Civil Service Agency (BKD). The study is based on the significance of the merit system in upholding bureaucratic professionalism, since the procedures for transfer and promotion frequently influence equity and organizational effectiveness. Employing a qualitative case study method, data were gathered via in-depth interviews, participatory observations, and document examination. The results show that the transfer and promotion systems in BKD Pasuruan have progressed towards transparency via data-driven management, yet obstacles persist in communicating policies and involving employees in performance evaluations. Accountability has been enhanced via performance-driven assessments incorporated with the e-performance system and job analysis. The conversation emphasizes that the effectiveness of governance practices is affected by organizational flexibility, engaged leadership, and the public service motivation of civil servants. This research determines that the interplay of data-based policies, performance assessment frameworks, and a transparent bureaucratic environment establishes the basis for creating a just, efficient, and sustainable civil service governance model.

Atika Rahmadiarti; Dandy Patria; Ika Devy Pramudiana

International Journal of Humanities and Social Sciences Reviews 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Efficient and integrated public transportation services are a strategic need in sustainable urban development. The Surabaya City Government through the Transportation Department initiated the Wira-Wiri Feeder service on the Bratang-Pasar Turi route (FD07) as a feeder mode that connects densely active areas in the east and west of the city. This study aims to evaluate the implementation and performance of FD07 services using the public policy evaluation framework of William N. Dunn (2003) which includes the dimensions of effectiveness, efficiency, adequacy, justice, responsiveness, and policy accuracy. The research uses a descriptive qualitative approach with data collection techniques through field observations, in-depth interviews, and documentation studies. The results of the study show that the implementation of FD07 services has been running according to operational procedures with an average of 651 passengers per day, supported by field supervision and the Surabaya Integrated Urban Transport System (SIUTS) digital system. However, there are still obstacles in the form of limited fleet numbers, non-professional drivers, limitations of senior mechanics, and inadequate system development budgets. Dunn's six-dimensional evaluation shows that the effectiveness and efficiency of the service are in the medium category, with the main challenges being the accuracy of schedules and the accessibility of bus stop facilities for people with disabilities. This study concludes that improving the quality of human resources, adding fleets, strengthening digital systems, and massive public socialization are strategic steps to realize effective, inclusive, and sustainable feeder services in the city of Surabaya.

Rudi Hartono; Kusuma Wardany

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2025 Asosiasi Riset Ilmu Teknik Indonesia

As one of the graduation criteria at Nahdlatul Ulama University Lampung, student activity point management requires a reliable system. Currently, the manual mechanism implemented still encounters obstacles in the form of data inaccuracy and a lengthy verification process. This research aims to build a website-based Student Activity Point Information System to improve the quality of data management. Software development was carried out using the Waterfall model, starting from the analysis stage, design using UML, technical implementation (HTML, CSS, PHP, MySQL), to the functional testing stage. Through this system, students can submit activities online, while the administrator can validate and print point reports automatically. Based on the results of the Black Box test, all features in the system operate as designed. The presence of this system provides a more accurate and efficient solution, making it a credible support tool for the student affairs department. This system is expected to provide a more efficient and accurate solution in student activity point management, as well as support smooth administration and improve the quality of student affairs department services.

Nurul Huda; Ratih Kusumastuti; Achmad Hizazi

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Digital transformation in the field of information technology requires Micro, Small, and Medium Enterprises (MSMEs) to improve the quality of financial management to be able to compete sustainably. One effort that can be done is through the implementation of the Financial Management Information System (MISK). This study aims to analyze the implementation of MISK in MSMEs, examine the benefits obtained, and identify obstacles faced in the implementation process. The research method used is a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The object of the study is the culinary MSME "Dapur Lestari Jambi" which has implemented a digital financial recording application and Point of Sale (POS) system. The results of the study indicate that the implementation of MISK can increase the accuracy of transaction recording, accelerate the preparation of financial reports, improve cash flow management, and support data-based managerial decision-making. However, the implementation of MISK still faces several obstacles, especially related to limited human resource competency, consistency of recording, and adaptation to technology. This study concludes that the Financial Management Information System has a strategic role in increasing the efficiency, transparency, and professionalism of MSME financial management, and is an important factor in supporting business sustainability in the digital era.  

Dea Angriani Pautina; Annisa Fahmi Mannassai; Hestia Karim; Meldasari Taeli; Sartika Panantu

Ta'rim: Jurnal Pendidikan dan Anak Usia Dini 2025 Sekolah Tinggi Agama Islam Yayasan Pendidikan Ilmu Qur'an Baubau

This study aims to determine the application of the inquiry learning model in improving the communication skills of children aged 5-6 years in Aisyiyah Bustanul Athfal IV Kindergarten. This study uses a qualitative approach with data collection techniques in the form of observation and in-depth interviews. The research subjects consisted of 15 children in class B2. The focus of the research is directed at children's communication skills which include the courage to speak, the ability to ask questions, express opinions, and interact with peers and teachers during the learning process. The results of the study show that the application of the inquiry learning model is able to create an active, participatory, and child-centered learning atmosphere so as to encourage a significant improvement in communication skills. Children become more confident in conveying ideas and engaging in simple discussions. Although there are some obstacles, such as children's overactive behavior and differences in parents' views on the curriculum, these obstacles can be overcome through a personal approach and good cooperation between teachers and parents. Thus, the inquiry learning model is considered effective in improving early childhood communication skills.

Dewa Made Yuda Dwi Artana; I Putu Dwika Ariestu

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

In international relations, it is very necessary to pay attention to what a country can and cannot do when interacting with other countries as a form of respect for sovereignty and international norms. Relations between countries in international life also include the involvement of international organizations that have an important role in maintaining global stability. In accordance with the goal of international organizations to resolve conflicts between countries, one of the conflicts that must be of concern to the world is armed conflict. One of the wars that is still in the spotlight to this day is the war between Israel and Palestine in the Gaza Strip. The research method used in this article is a normative legal research method with a literature approach and a case approach, namely related to war crimes in the Israeli-Palestinian conflict in the Gaza Strip. The United Nations as part of an international organization within the framework of the Law of the International Organization has made various efforts to maintain peace in Palestine. However, because this war is one of the most complicated, protracted, and fraught with international political importance, its resolution still faces various obstacles that make it difficult to end the conflict to this day.

Ananda, Salwaa Annaafi; Ismaniar, Ismaniar; Putri, Lili Dasa

Jurnal Pendidikan Dirgantara 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study examines the impact of government policies on the distribution and quality of Early Childhood Education (ECE) teachers in Indonesia, as a crucial component in efforts to improve the quality of education services during the golden age. Governmment policies such as the Minister of Education and Culture Regulation No. 137 of 2014 concerning National PAUD Standards, tiered training, teacher certification, Teacher Professional Education (PPG), and the Teacher Mover program have significantly contributed to improving educator competency. However, the implementation of these policies still faces various obstacles, particularly related to the unequal distribution of educators between urban and 3T areas, limited access to education, and the low welfare of non-civil servant teachers. The study results indicate that government policies have increased teacher awareness of the importance of academic qualifications and professional competencies, but the impact on equity has not been optimal due to geographical factors and unequal regional support. This analysis emphasizes the need to strengthen the data-based teacher needs mapping system, improve ongoing training programs, and provide more appropriate welfare support for PAUD teachers. Therefore, collaboration between the central government, regional governments, professional organizations, and the community is key to ensuring the distribution of educators and improving the quality of PAUD services nationally. This study is expected to serve as a reference in developing more effective and equitable policies for PAUD educators in Indonesia.

Nadia Elsa U D; Yuniarti Yuniarti; Diana Diana

Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This research is motivated by problems related to obstacles in the ability to master English vocabulary, in which children find it very difficult to memorize English words, the accuracy of pronouncing English vocabulary delivered by the teacher, especially when memorizing vocabulary with more than one syllable as well as the presence of errors or inaccuracies in pronunciation and in answering the intended meaning during English learning activities. The reality found in the field shows that the children’s English vocabulary ability has not yet demonstrated significant success. Out of a total of 12 students, only 4 children have the expected level of ability. The purpose of this study is to describe efforts to improve children’s English vocabulary using the singing method. The benefits of this research include improving students’ English vocabulary skills, encouraging teachers to become more creative and innovative, and contributing to school quality improvement. This study uses Classroom Action Research (CAR) with two cycles, and each cycle consists of two meetings. The research was conducted at PAUD An-Nur located in East Pontianak. The improvement actions implemented showed satisfactory results. In Cycle I, children’s ability to pronounce English vocabulary reached 33%, which was still below the Minimum Mastery Criterion (MMC) of 70%. Furthermore, in Cycle II, the results reached 83%, which was already above the MMC. It can be concluded that the singing method is effective in improving children’s English vocabulary.

Riris Idiawati; Ferdiana Ferdiana; Aminatur Rosyidah; Ulfiyatul Fitriyah

Jurnal Pendidikan Kimia, Fisika dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to identify various aspects that pose obstacles or difficulties for students in learning Mechanics. This study uses a qualitative descriptive approach that focuses on describing the types of difficulties students encounter in solving mechanics problems. The research subjects were first-semester students of the Science Education Study Program at KH. Mukhtar Syafaat University (UIMSYA) Blokagung Banyuwangi who were taking Basic Physics courses on Mechanics material. Data collection was carried out through diagnostic tests and interviews with students. The instruments used were diagnostic tests and interview guidelines. The location of students' learning difficultdiies was analyzed based on the errors that appeared in the completion of the diagnostic test. The results showed that the main difficulty students had in learning mechanics was in mastering basic mathematical skills, particularly in differential and integral material. Therefore, lecturers or teachers need to design and develop more appropriate learning strategies so that students' problem-solving skills can improve.

Muhammad Mujab Nabil; Zahran Qolbi Salim; Eiffeliqa Torriq Fatima Putrinindra; Moh. Imam Gusthomi

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Law Number 51 of 2009 represents a pivotal milestone in strengthening the authority of the Indonesian Administrative Court (PTUN), particularly regarding the executorial aspects of its decisions, which were previously considered weak and insufficient in providing adequate legal protection for the public. This study aims to examine and analyze the executorial power of PTUN decisions following the enactment of the regulation, with a focus on the effectiveness of decision enforcement, the obstacles encountered, and the implications for governance based on the principles of the rule of law. Employing a normative juridical approach supported by analyses of literature, legislation, and selected court decisions, this research demonstrates that Law 51/2009 has brought significant progress, especially through provisions requiring administrative officials to comply with court rulings, the introduction of administrative sanctions, and the application of dwangsom as a coercive measure. However, its effectiveness remains suboptimal due to several persistent challenges, including weak oversight of officials who fail to implement decisions, the limited application of sanctions in practice, and a bureaucratic culture that tends to be unresponsive to judicial authority. Additionally, disharmony among sectoral regulations and insufficient inter-agency coordination further hinder the executorial function of PTUN.

Tri Ratna Rinayuhani; Ratnaningrum Zusyana Dewi

Jurnal Insan Pendidikan dan Sosial Humaniora 2025 International Forum of Researchers and Lecturers

The advancement of digitalization and government programs through the Electronic-Based Government System (SPBE) have impacted digital performance systems at various levels of government. The Puloniti village government is also one of the village governments that needs to transform conventional performance into digital performance in response to global challenges. Through this study, the research team aims to assess the capacity of the Puloniti village government to carry out digital work transformation and identify the main obstacles that hinder it. This research was conducted using a qualitative descriptive approach through observation, interviews, and documentation. This study identified two main obstacles for the Puloniti village government in carrying out digital performance transformation: limited human resource literacy and inadequate software facilities and infrastructure.

Nasichuddin Nasichuddin; Sapto Pramono; Sri Roekminiati

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research focuses on examining the innovation of licensing and accreditation services for educational institutions within the Department of Education and Culture of Sidoarjo Regency, as a strategy to ensure effective, transparent, and accountable education governance in the digital age. This research is based on bureaucratic intricacies, poor integration of information systems, and inadequate digital skills among civil servants in overseeing public education services. This research utilized a qualitative descriptive method, gathering data via in-depth interviews, observations, and documentation involving department personnel, school leaders, and representatives from educational institutions benefiting from the services. The results indicate that service innovation via the deployment of digital systems like the Sidoarjo Education Online System and e-Accreditation has effectively expedited licensing procedures, enhanced administrative efficiency, and bolstered transparency and public information release. Nonetheless, the primary obstacles persist in coordination between departments, opposition to changes in organizational culture, and insufficient human resource skills in managing digital systems. This research highlights that the effectiveness of public service innovation in education relies not just on adopting technology but also on improving collaborative governance and increasing bureaucratic capabilities. The research suggests creating a cooperative, data-informed, and participatory innovation framework to guarantee the sustainability and inclusivity of educational service innovation in Sidoarjo Regency.