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This study examines the implementation of the advertising tax policy and its role in supporting Regional Original Income (PAD) in Gresik Regency, and identifies barriers that affect its effectiveness. This research adopted a qualitative descriptive approach with data obtained from field studies involving key government officials and supported by relevant literature and regulatory documents. Data were analyzed using McNabb's (2002) framework, which includes grouping data based on constructs, identifying the basis for interpretation, developing generalizations, testing alternative interpretations, and refining theoretical insights. The results indicate that the implementation of the advertising tax policy in Gresik focuses more on intensification than extensification, as intensification is considered more practical and faces less resistance. The licensing and collection processes for advertising tax are carried out based on the legal framework of Regional Regulation No. 8 of 2023 concerning Regional Taxes and Levies and Regent Regulation No. 79 of 2023, which regulates the rental value of advertising as the basis for taxation. Despite significant revenue potential, significant challenges remain, such as inter-agency coordination issues, inadequate data collection, and technical and non-technical barriers in implementing this policy. Unclear legal sanctions and low public awareness and compliance are also inhibiting factors. Nevertheless, advertising tax revenue has generally reached its target, although certain periods were affected by unfavorable economic conditions. This study concludes that to maximize the contribution of advertising tax to local revenue (PAD), improved inter-agency coordination, strengthened institutional capacity, clarified regulatory sanctions, and enhanced public education and engagement are needed. This is expected to support regional fiscal independence in Gresik Regency.

This study aims to analyze the implementation of the Kampus Merdeka policy as a government strategy in addressing the challenges of higher education during the pandemic. The background of this research focuses on the importance of innovation in an educational system that is adaptable to crisis conditions, such as the COVID-19 pandemic, which demands flexibility in teaching and learning processes as well as the empowerment of students to become more independent. The objective of this study is to examine how the Kampus Merdeka policy is implemented in universities and its impact on the quality of learning, student autonomy, and their preparedness for the workforce. This research employs a qualitative approach with a case study design, involving data collection through in-depth interviews, observations, and analysis of policy-related documents. The findings reveal that the implementation of Kampus Merdeka during the pandemic has encouraged increased student creativity, interdisciplinary collaboration, and more contextual learning experiences beyond the classroom. The policy also provides opportunities for students to develop their potential in a more flexible and adaptive manner. This study concludes that Kampus Merdeka, as a government policy, holds significant potential in shaping a higher education system that is more relevant and resilient to changing times, particularly in the context of a global crisis.

Character education plays a crucial role in shaping students who excel not only academically but also possess strong moral and social values. In this regard, the government, through the Ministry of Education and Culture, has launched the Strengthening Character Education (PPK) policy as a strategic step to create a generation of character. This study aims to explore how the PPK policy is implemented in elementary schools and analyze the factors that support and hinder its implementation. The method used in this study is descriptive qualitative, with data collection techniques through observation, in-depth interviews with principals and teachers, and documentation studies. The results show that the PPK policy has been implemented through the integration of character values into the learning process, extracurricular activities, and school culture. Several factors supporting the success of this implementation include the principal's visionary leadership, active teacher involvement, and support from parents and the community. However, several challenges remain, such as a lack of supporting facilities, uneven teacher training, and difficulties in consistently integrating character values across all subjects. Overall, the PPK policy in elementary schools has had a positive impact on student character development, although further strengthening is still needed in terms of training, evaluation, and collaboration between all stakeholders. Supporting factors for successful implementation include the visionary leadership of the principal, active teacher involvement, and support from parents and the community. However, several obstacles remain, such as a lack of supporting facilities, uneven teacher training, and difficulties in integrating character values consistently across all subjects. Overall, the PPK policy in elementary schools has had a positive impact on student character development, although further strengthening is needed in terms of training, evaluation, and synergy between stakeholders.

Digital transformation in land administration is a strategic step by the Indonesian government to realize a more efficient, transparent, and secure land registration system. One concrete form of this transformation is the implementation of electronic land certificates (e-certificates) regulated in the Ministerial Regulation of ATR/BPN No. 1 of 2021. This article aims to analyze the implementation of electronic land certificates as a legal innovation in the national land registration system and examine the challenges and solutions faced in its implementation. Using a normative juridical approach supported by literature studies and analysis of laws and regulations, this article finds that e-certificates have a strong legal basis and great potential in reducing agrarian conflicts, accelerating the registration process, and strengthening legal protection of land rights. However, its implementation is still faced with structural obstacles, such as limited information technology infrastructure, low digital literacy of the community, and resistance to system changes. Therefore, a strong policy commitment, an inclusive implementation strategy, and strengthening regulations and institutions are needed to ensure the success of the digitalization of the land system in Indonesia. Electronic land certificates are not only an administrative tool, but also a symbol of legal reform and equitable land governance in the digital era. Furthermore, enhancing public awareness and education regarding e-certificates is crucial to foster acceptance and understanding among stakeholders. Engaging various community groups in the digital transformation process can also facilitate smoother transitions and promote a culture of innovation in land administration. Ultimately, the successful implementation of e-certificates can serve as a model for other sectors undergoing digital transformation in Indonesia.

Batam City is a national strategic area that has played a significant role in Indonesia's economic growth since the 1970s. Through its Free Trade Zone (FTZ) policy, Batam has successfully attracted significant investment and developed into an export-oriented trading center. However, the implementation of regional autonomy has created institutional dualism between the Batam City Government and the Batam Business Entity (BP Batam), resulting in overlapping authority, regulatory uncertainty, and a decline in regional economic competitiveness. This study aims to analyze regional development policy strategies that align with the vision of the Batam City Long-Term Regional Development Plan (RPJPD) 2025–2045. This study uses a descriptive qualitative approach with data collection techniques through document studies, secondary data, and interviews with key stakeholders. The results indicate that institutional restructuring is an urgent need to eliminate overlapping authority between the central and regional governments. In addition, harmonization of central and regional regulations, strengthening infrastructure, and improving the quality of human resources are strategic steps in Batam's transition from an FTZ to a Special Economic Zone (KEK). To achieve Batam's successful development in the future, inclusive multi-stakeholder collaboration and governance that adapts to global dynamics are needed. A policy strategy based on synergy, regulatory efficiency, and resource readiness is believed to be able to support the achievement of sustainable economic transformation in accordance with the region's long-term vision.

This study aims to understand, review, explore, and describe the implementation of policies regarding the enforcement of teacher and student discipline in elementary schools and is expected to find policies that support the success of enforcing teacher and student discipline. This study was conducted using a Systematic Literature Review (SLR) in journals that are appropriate for Elementary Schools, subjects consisting of principals, teachers, educational staff, and students. Data in this study were obtained through Identification of Literature Sources, Determination of Inclusion and Exclusion Criteria, Tools (Mendeley). The findings of the study conducted by the author indicate that the enforcement of teacher and student discipline is carried out through a number of policies, namely: 1) Policies related to the enforcement of teacher and student discipline, 2) Establishing rules at school and in the classroom, 3) Monitoring the disciplinary behavior of teachers and students by making a monitoring book of their daily activities, 4) Imposing sanctions for violations, 5) Involving the principal, teachers, and educational staff. Furthermore, parental involvement and collaboration with external parties are also supporting factors in creating an orderly, safe, and conducive learning environment. Regular evaluation of implemented policies is also crucial to ensure their relevance and effectiveness. Fair and transparent reward and punishment practices contribute to increased student awareness and motivation to comply with school regulations. A culture of discipline consistently cultivated from an early age significantly contributes to positive character development and the overall improvement of the quality of basic education. Implementation requires ongoing training and mentoring for teachers and other educational staff to equip them with the capacity to implement a humanistic yet firm approach.

Empowerment is the process of increasing the capacity and independence of individuals and groups so they can develop optimally. Empowerment of UMKM is important because of their strategic role in supporting national economic growth. However, UMKM still face various problems such as legality, capital, marketing, and managerial skills. To support this effort, PLUT was established at the initiative of the Batam City Government to encourage UMKM to move up a class. PLUT Batam City plays an important role through strategic services such as consulting, business mentoring, legal facilitation, training, product and packaging development, as well as promotion and marketing. This study uses a qualitative method with interview, observation, and documentation techniques. The theory used is the Van Meter and Van Horn implementation model which includes six variables: policy objectives, resources, communication, implementer characteristics, socio-economic conditions, and implementer attitudes. This study aims to analyze the implementation of the PLUT program in empowering UMKM in Batam City.

This study aims to analyze the implementation of the Living Cost Norm in budgeting for foreign official travel costs applied at PT PAL Indonesia. This research uses a qualitative descriptive method that is sourced from primary data obtained through observations, interviews, and review of historical documents on foreign official travel and decrees that are the basis for determining the Living Cost Norm. The results showed that the application of the Living Cost Norm at PT PAL Indonesia had been implemented effectively and was able to provide convenience in the process of preparing the foreign official travel budget. However, it was found that the list of countries in the Living Cost Norm provisions did not cover all destination countries, this situation opened up the possibility of disorientation in the process of budgeting foreign official travel costs whose destination countries were not listed in the Living Cost Norm. It is hoped that this research can provide an in-depth description of the implementation of the policy, as well as solutions and best practices that can be applied by similar industries.

Corporate Social Responsibility (CSR) is currently considered an important activity to be carried out by every company. CSR emphasizes the importance of companies to be committed and establish harmonious relationships with the community, environment, and government. PT Sumber Graha Sejahtera and PT Centra Sarana Pancing are two companies that have routinely implemented CSR. This study aims to analyze the implementation of CSR in Purbalingga Regency, especially in PT Sumber Graha Sejahtera and PT Centra Sarana Pancing. This study uses a qualitative descriptive method with data collection techniques in the form of observation, indeepth interview, and documentation. Although CSR has been implemented routinely, the results of the study indicate that the implementation of CSR is still not optimal and in accordance with applicable provisions. This can be seen from the minimal information related to the implementation of socialization responsibilities, minimal policy communication, minimal company knowledge related to the provisions of CSR implementation, and the absence of a CSR team. So that the company's contribution through CSR has not been implemented optimally.

This study aims to analyze interest rate risk management in Micro, Small, and Medium Enterprises (MSMEs) that use People's Business Credit (KUR) facilities, with a case study at the Kari Water Drinking Water Depot in Kulim District, Pekanbaru City. Fluctuations in interest rates are one of the financial risks that can affect the continuity of MSME businesses, especially in terms of the ability to pay credit obligations. This study uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that the Kari Water Depot faces financial risks due to interest rate fluctuations, operational risks related to water distribution and quality, and legal risks due to drinking water quality regulations. The application of risk management based on ISO 31000 has been proven to help in the process of systematic risk identification, analysis, and mitigation. The mitigation strategy through investment in Reverse Osmosis (RO) technology is considered effective because it can improve product quality and operational efficiency. However, the success of this strategy is greatly influenced by the readiness of human resources, access to financing, and mature risk planning. This study recommends the importance of risk management training for MSMEs and policy support in the form of access to affordable funding and environmentally friendly technology to improve the competitiveness and sustainability of MSMEs amidst economic dynamics.

The problem of this research departs from the phenomenon of declining quality of management of Madrasah Aliyah Negeri Religious Program (MANPK). There was a decline in the gap from the initial period of establishment of MANPK programs that were truly managed, taken seriously, with strict selection and adequate funding (project supported). While currently MANPK governance is more dependent on the standard implementation guidelines, innovation in each MANPK still occurs inequality between one MANPK and another. This research uses a qualitative approach, with a case study method with a multicluster multiple-case design type on three MANPKs, namely MAN 1 Darussalam Ciamis, MAN 1 Yogyakarta and MAN 1 Surakarta as research subjects. Data collection techniques were conducted through interviews, observation and documentation analysis. The data analysis technique uses the Miles and Huberman analysis technique. While the validity test was carried out by conducting tests; credibility, transferability, dependability, and confirmability. The results of the study found that: a) innovation planning in the form of innovation programs considers various aspects, with the steps of formulating goals, background, implementation, outcomes, benefits and evaluation of innovation programs. b) organizing madrasah innovation by determining goals, allocating programs, compiling program governance and resources. c) implementing innovations in the form of policy socialization, coordination, distribution of superior MAN religious program innovations, actualization of innovations carried out by internalizing superior programs in the curriculum, tutorial programs, self-development and extracurricular programs. d) evaluating madrasah innovation by determining the standards of innovation achievements that are poured into madrasah education standards.

This study explores the implementation of the Teaching Assistance Program as part of the Merdeka Belajar Kampus Merdeka (MBKM) policy, focusing on the experiences of education students at SMP Negeri 1 Bawolato, a rural secondary school in North Nias, Indonesia. The problem addressed in this study is the limited empirical documentation of MBKM implementation in remote educational settings with constrained infrastructure and unique pedagogical cultures. The primary objective is to investigate how teaching assistance contributes to the development of pedagogical, social, and adaptive competencies among student-teachers. A qualitative descriptive case study approach was applied, involving participatory observation, in-depth interviews, and document analysis. Thematic analysis was used to interpret the data. The findings indicate that the program significantly enhances students' pedagogical skills, including lesson planning, classroom management, and reflective teaching. Collaboration with mentor teachers and contextual adaptation emerged as crucial factors in successful implementation. The program also had a positive impact on student engagement in classrooms. This study contributes to the literature by highlighting the role of experiential learning in bridging theory and practice within teacher education, particularly in underrepresented rural contexts. It also offers recommendations for policy design and curriculum development in teacher training programs. The study concludes that meaningful field experiences, supported by collaborative mentorship and reflective practice, are key to producing competent and adaptive future educators.

This study examines the Blitar Regency Culture and Tourism Office's policy to increase visitor numbers at the Penataran Museum and identifies the obstacles encountered in its implementation. The method used was descriptive qualitative, with data collection techniques through observation, interviews, and documentation. The research subjects included cultural staff from the relevant office, Penataran Museum staff, and museum visitors. The results indicate that the office has implemented a policy encompassing three main aspects: improving access and services, protecting and developing collections, and sustainable collection management. Participatory programs such as education, cultural competitions, and information publications are also implemented to attract visitors, especially the younger generation. However, the implementation of this policy still faces various obstacles, such as limited personnel, time management, lack of collaboration with surrounding tourist destinations, and suboptimal publication, especially through digital media.  

The advent of ChatGPT, a generative AI technology, has initiated significant transformation within the finance sector by allowing users to engage with digital systems using natural language. Despite its promising capabilities, integrating ChatGPT into financial operations introduces a host of ethical concerns that must be rigorously addressed to ensure its appropriate and conscientious use. This policy-focused article begins with a brief overview of ChatGPT’s utility in financial contexts and then examines the ethical dilemmas it raises. These include biased decision-making outputs, the risk of misinformation influencing financial outcomes, data privacy and security vulnerabilities, opacity in algorithmic processes, the displacement of human workers, and complex legal implications. We argue that financial entities adopting ChatGPT have a responsibility to develop and implement comprehensive strategies aimed at mitigating these ethical risks. In support of this goal, we outline policy recommendations designed to directly address these pressing issues. Ultimately, this article emphasizes the urgent need for a robust ethical framework to guide the deployment of ChatGPT in financial environments, ensuring that its implementation benefits both individuals and society. Furthermore, we highlight key areas for future research that can support ongoing efforts to integrate AI responsibly in finance.

This research examines the process of internalizing civic values within the context of multicultural education in Indonesia, which faces complex challenges in forming citizens with strong national identity while appreciating diversity. The study aims to analyze effective models and strategies for internalizing civic values in multicultural educational environments and identify implementation challenges. The research methodology employs a qualitative approach with literature study analyzing relevant academic publications from 2021-2025 through qualitative content analysis techniques. Findings indicate that internalizing civic values in multicultural education requires a holistic approach integrating cognitive, affective, and behavioral dimensions through learning strategies based on local wisdom, modern technology utilization, and transformative pedagogy. Main challenges include lack of stakeholder support, policy implementation gaps, and resistance to learning paradigm changes. The research indicates the need for reconstructing civic education paradigms from indoctrination models toward reflective-contextual learning that emphasizes tolerance, inclusivity, and appreciation for cultural diversity. Research implications emphasize the importance of synergy between educational policies, teachers' roles as transformation agents, and continuous evaluation to realize civic education responsive to the challenges of Indonesia's multicultural society

The Implementation of Government Policy in Conducting Food Security Activities Through the Village-Owned Enterprises (Bumdes) Srikoyo Menongo. Data collection was carried out through interviews with the Director of the Village-Owned Enterprise, the Secretary of the Village-Owned Enterprise, and the Head of Menongo Village, Sukodadi District, Lamongan Regency.

The implementation of the Job Creation Law has brought significant changes to the regulation of foreign investment in Indonesia, particularly through the establishment of a minimum capital requirement for a Foreign Investment Limited Liability Company (PT PMA) of IDR 10 billion. This study aims to examine the formal minimum capital requirements for PT PMA in notarial deeds under the Job Creation Law using normative juridical methods with statutory, conceptual, and case study approaches, and referring to the theory of legal certainty, responsibility, and legal protection. The analysis includes the evolution of PT minimum capital regulations, capital classification within the company's legal structure, the phenomenon of fictitious PT PMAs such as the PT BKG case, and the status and limitations of notary responsibilities. The results of the study indicate that although the minimum capital requirement for PT PMAs has been explicitly stipulated in Government Regulation No. 5 of 2021 and Regulation of the Head of the Investment Coordinating Board (BKPM) No. 4 of 2021, there are legal loopholes in the form of unclear capital deposit periods, weak verification and oversight mechanisms, and the prevalence of nominee practices and fictitious PT PMAs that reduce the effectiveness of the policy. The notary's position as a public official plays a strategic role in drafting deeds of establishment, verifying documents, and providing legal counseling, but has limited authority in verifying material truth. The study concluded that regulatory improvements are needed through establishing clear capital deposit periods, strengthening verification and oversight mechanisms, and harmonizing regulations between institutions to ensure the effective implementation of minimum capital requirements for foreign-owned companies (PT PMA) in accordance with the principle of economic sovereignty.

This study explores the approach of fiscal policy within the framework of islamic economics, emphasizing the faundation of social justice. In this context, the state’s role goes beyond regulating the economy through instrumens such as expenditure and taxation; it also involves upholding Sharia principles that balance both spirituak and material implementation of tools like zakat, infaq, and sadaqah in wealth redistribusion and strengthening the economic stability of the ummah. This research employs a qualitative method using literature review from various academic sources. The findings indicate that islamic fiscal policy priotirizes justice, efficiency, and moral responcibility as the basis for creating collective welfare. Zakat is shown to be a vital instrument-not onlu as a form of woship but also for its tangible is believed to offer a viable alternative is believed to offer a viable alternative to address modern economic inequality.

This study aims to analyze the effect of monetary policy on economic growth in Indonesia. Monetary policy is an important instrument in maintaining macroeconomic stability and supporting growth, through regulating interest rates, money supply, minimum reserve requirements, and open market operations. This study uses a qualitative descriptive approach by analyzing the role of each monetary indicator and its impact on the real sector. The results of the study indicate that effectively implemented monetary policy is able to stabilize inflation, regulate banking liquidity, maintain the stability of the rupiah exchange rate, and support sustainable economic growth. In addition, the implementation of a dual monetary system in Indonesia provides additional flexibility in monetary management. This study also emphasizes the importance of harmonious coordination between monetary and fiscal policies in order to create optimal synergy in achieving national economic goals.    

This study aims to analyze the impact of monetary policy on income inequality in Indonesia over a certain period of time. Monetary policy implemented by Bank Indonesia plays an important role in maintaining macroeconomic stability through instruments such as interest rates, inflation, and the amount of money in circulation. However, the implementation of this policy also has an impact on the distribution of community income. This study uses a quantitative approach with secondary data in the form of time series analyzed using econometric regression methods to measure the effect of monetary policy variables on the income inequality index (Gini Ratio). The results of the study show that variables such as the benchmark interest rate and inflation have a significant relationship to income inequality. When inflation increases, the purchasing power of the lower middle class decreases more sharply than the upper class, thus widening the gap in inequality. Conversely, controlling inflation through appropriate interest rates can help reduce economic disparities. This study provides important meaning for policy makers to pay more attention to the distribution aspect in determining monetary policy so that economic growth can be more inclusive and equitable.