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Dwi Ayu Setiowati; M. Reza Andrea Putra; Risma Pitriani Nuryana

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This community service was carried out at the Sebesi Island Coconut Brown Sugar Artisans Group, South Lampung Regency, which faced the problem of low product competitiveness due to the use of conventional plastic packaging that was simple, unattractive, and environmentally unfriendly. This topic was chosen because it is relevant to the issue of the plastic waste crisis and the urgency of implementing a circular economy in island regions that are vulnerable to environmental pollution. The objective of this activity was to improve the hard and soft skills of partners through the innovation of environmentally friendly packaging designs based on local materials, while also increasing the economic value of coconut brown sugar products. The community service was carried out using a participatory approach through socialization, training, co-design of packaging, and assistance with production and marketing for 40 partners consisting of brown sugar craftsmen, BUMDes administrators, and local natural material weavers. The results of the activity showed an increase in the partners' skills in product design and packaging, strengthening of soft skills in the form of confidence and marketing readiness, as well as an increase in the selling value and image of the product in the local market. This activity confirms that environmentally friendly packaging innovation based on local resources is an effective strategy in empowering MSMEs as well as implementing a circular economy at the village level.

Halawa, Pastiani Putri; Octafian, Ray

Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

Penelitian ini bertujuan untuk menganalisis strategi pengelolaan arus kas dalam mendukung keberlanjutan usaha kue tradisional dengan mengambil studi kasus pada Toko Roti Ganjel Rel Ambarawa. Pengelolaan arus kas yang efektif merupakan faktor krusial dalam menjaga keberlangsungan usaha kecil dan menengah, khususnya pada industri makanan tradisional yang menghadapi tantangan fluktuasi permintaan musiman dan persaingan dengan produk modern. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus melalui observasi langsung, wawancara mendalam dengan pemilik usaha, serta analisis dokumen keuangan selama periode enam bulan. Hasil penelitian menunjukkan bahwa Toko Roti Ganjel Rel Ambarawa menerapkan beberapa strategi kunci dalam pengelolaan arus kas, meliputi sistem pencatatan keuangan harian yang terstruktur, pengelolaan persediaan berbasis permintaan historis, diversifikasi produk untuk menstabilkan pendapatan, serta penerapan kebijakan kredit yang ketat kepada pelanggan. Strategi-strategi tersebut terbukti efektif dalam menjaga likuiditas usaha dengan rasio kas rata-rata sebesar 1,8 dan periode perputaran kas selama 15 hari. Temuan penelitian ini memberikan kontribusi praktis bagi pelaku usaha kue tradisional dalam merancang sistem pengelolaan arus kas yang berkelanjutan serta kontribusi teoretis dalam pengembangan model manajemen keuangan untuk usaha mikro kecil dan menengah sektor kuliner tradisional.

Oktafia, Patria Nurmala; Hardiwinoto, Hardiwinoto; Sinarasri, Andwiani; Hanum, Ayu Noviani

Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

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

Erysa Nimastuti; Sri Roekminiati; Ika Devy Pramudiana; Sapto Pramono

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The acceleration of stunting reduction in Ponorogo Regency faces challenges regarding the complexity of the issue and regional fiscal constraints, necessitating strategic cross-sectoral collaboration. This study aims to evaluate the synergy of Bank BCA's Corporate Social Responsibility (CSR) program through the "Bakti BCA" scheme in supporting local government policies related to specific and sensitive nutrition interventions. This research employs a qualitative approach with a case study design. Data collection was conducted through in-depth interviews with key informants from Bank BCA Ponorogo management, Bappeda, the Health Office, and beneficiary families, complemented by participatory observation and a review of the Regional Action Plan (RAD) documents. Data analysis was performed interactively by integrating the Collaborative Governance framework from Ansell and Gash, William N. Dunn's six policy evaluation criteria, and Mark Moore's Public Value concept to analyze the dynamics of cooperation and program performance achievements. The results indicate that the established synergy meets the criteria of appropriateness and effectiveness, where CSR interventions successfully bridged the gap in sanitation services and nutritional fulfillment in stunting locus villages uncovered by the regional budget (APBD). This collaboration proved successful in creating public value in the form of improved physical health status of toddlers, regional budget efficiency, and high community responsiveness. It can be concluded that this strategic partnership effectively accelerates the achievement of stunting reduction targets through equitable resource distribution. This study recommends that private sector engagement be formally integrated from the development planning deliberation (Musrenbang) stage to ensure long-term impact sustainability.

Wahyudi Akhmad Albarqi; Aminullah Aminullah

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Extreme poverty represents a complex, multidimensional challenge in development that demands cohesive policy integration among various governmental tiers. The Indonesian government has established goals to expedite the eradication of extreme poverty via diverse national frameworks and initiatives, yet their success hinges on the extent of alignment between central and regional policies in areas such as strategic planning, financial allocation, and program execution. This research seeks to examine the patterns of policy alignment between central and local authorities, pinpoint the obstacles encountered during execution, and develop recommendations for enhancing collaborative efforts in tackling extreme poverty. Employing a qualitative descriptive methodology, data collection involved reviewing policy documents and development plans, complemented by discussions with relevant stakeholders at the regional level. The outcomes reveal that efforts toward policy synchronization have been made by merging national and local planning frameworks and initiatives, although persistent issues persist, such as inconsistencies in poverty statistics, jurisdictional overlaps among sectors, and inadequate inter-institutional cooperation. These insights imply that effective reduction of extreme poverty necessitates reinforced strategies for policy alignment, unified data platforms, and the adoption of cross-level and cross-sector partnership models to guarantee that measures are precisely directed, enduring, and impactful in diminishing the population affected by extreme poverty.

Septiana Louisa Silaban; Sutri Destemi Elsi; Dimas Rizal

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Makan Bergizi Gratis (MBG) program is a national policy designed to improve the nutritional quality of children and support human resource development. However, its implementation at the regional level still faces various institutional and coordination issues. This study aims to analyze the implementation of the Free Nutritious Meals program in Jambi City, focusing on the dynamics of program implementation and the inhibiting factors. This study uses a qualitative approach with a case study method. Data were collected through in-depth interviews with policy implementers and  documentation with informants determined through purposive sampling. Data analysis was conducted using Merilee S. Grindlee policy implementation theory through data reduction, presentation, and conclusion drawing. The results of the study indicate that the implementation of the MBG program in Jambi City has not been running optimally. This condition is characterized by the strong dominance of the central government in the decision making process, weak coordination between actors at the regional level, and inadequate readiness of supporting institutions, especially in aspects of human resources, monitoring system, and clarity of operational standards for implementation.

Muhammad As’adurrofik; Dwi Khairunnisa; Hariza Fitriani; Ira Elizah; Jihan Hana Tahira +6 more

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the implementation of hadith values ​​in strengthening disciplinary policies and character building of students at MIS Teladan 1 Ujung Kubu. The hadith of the Prophet Muhammad SAW is used as a normative and pedagogical basis in the formulation of disciplinary policies that are educational, humanistic, and oriented towards fostering noble character. This study uses a descriptive qualitative approach with data collection techniques through direct observation, in-depth interviews with the principal, teachers, and students, and documentation studies of madrasah rules and programs. The results show that the values ​​of hadith are implemented systematically through the habit of time discipline, instilling manners in daily interactions, teachers' exemplary behavior as role models, and strengthening religious activities such as congregational prayer and prayer habits. The hadith-based disciplinary policy has been proven to contribute positively to strengthening student character, especially in aspects of discipline, responsibility, religious attitudes, and social behavior. This study concludes that the integration of hadith values ​​in disciplinary policies is effective in supporting the goals of Islamic education in elementary madrasas.

Benita Novia Palastri; Weni Rosdiana

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

A literature review on the implementation and evaluation of Convergence Action to Reduce Stunting in Indonesia was conducted as a comprehensive study to understand national patterns, challenges, and factors determining the success of the program. This study aims to examine the effectiveness of cross-sectoral interventions, identify structural barriers, and formulate strategic recommendations for strengthening stunting reduction governance. The method used was a Systematic Literature Review (SLR) with the PRISMA 2020 model, utilizing Crossref and Google Scholar sources through the Publish or Perish application. Of the articles found, only nine studies met the inclusion criteria and were analyzed using a thematic approach based on the CIPP framework. The SLR results showed that in terms of context, government regulations and commitment were strong, but there were geographical disparities, poor sanitation, and low nutrition literacy that affected program outcomes. In terms of inputs, limitations in nutrition human resources, facilities, funding, and the quality of e-PPGBM data were the main obstacles. In terms of process, the implementation of the 8 Convergence Actions has been carried out but remains partial, with suboptimal integration between OPDs and monitoring that has not yet produced adequate feedback. In terms of output, service coverage has increased, but the decline in stunting rates has been inconsistent across regions. The research results emphasize the importance of strengthening human resource capacity, data integration, cross-sectoral coordination, and adapting programs based on local contexts to ensure the accelerated and sustainable reduction of stunting.

Nur Azel Rizki Syahbani; Rachmandita Oktavian; Faris Aulia Riski; Tria Patrianti

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Effective public policy communication is a crucial factor in ensuring public understanding, acceptance, and participation in the process from policy formulation to implementation. In this context, public affairs plays a strategic role as a liaison between policymakers and the public through information management, stakeholder relationship building, and facilitation of ongoing public dialogue. This study aims to analyze the role of public affairs in realizing effective public policy communication and its contribution to increasing public understanding and participation. The research method used is a descriptive qualitative approach with data collection techniques such as in-depth interviews, observation, and documentation of policy communication activities. The results show that public affairs strategies include policy publication, stakeholder engagement, media relations management, and the use of digital communication. However, obstacles remain, such as limited two-way communication and unequal levels of public understanding of policies. This study emphasizes the importance of strengthening participatory communication, information transparency, and innovation in public affairs practices to improve the effectiveness of public policy implementation.

Muhamad Dafian Abidin; Muhammad Zaini; Imrona Hayati

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This article examines the role of context and underlying assumptions in the formulation of econometric models for economic policy analysis. While econometric models are widely employed to support policy decisions, their construction is often treated as a purely technical process, overlooking the contextual factors that shape variable selection, model specification, and interpretation of results. This study explores how institutional settings, policy objectives, and behavioral considerations influence the assumptions embedded in econometric modeling. By drawing on policy documents, academic literature, and illustrative cases from applied economic research, the article highlights how implicit assumptions may affect the validity and relevance of econometric outcomes. The analysis emphasizes that econometric models are not value-neutral tools but are shaped by theoretical choices and contextual judgments made during their formulation. Understanding these dimensions is crucial to avoid misinterpretation of empirical findings and to enhance the usefulness of econometric analysis in policymaking. The study contributes to the methodological discussion in applied econometrics by encouraging greater transparency and reflexivity in model construction, particularly in the context of economic policy evaluation.      

Duvalio Adnan Zordi; Mohammad Syahrul Ihsan; Muhamad Aprian Nazarudin; Tria Patrianti

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The 21st century is marked by a profound transformation in digital communication. Social media has become a new public space, enabling people to interact, disseminate information, and shape public opinion rapidly and massively. This article analyzes the role of social media in shaping public opinion and its influence on the dynamics of government policy in Indonesia. Through a literature review and case analysis of policies influenced by viral issues on social media, this study finds that social media increases citizen participation and accelerates government responses to public issues. However, the pattern of 'viral-based policy' also carries risks, such as reactive policies, a lack of evidence-based policies, and inequality in representation. To manage this phenomenon, the government needs to develop an inclusive digital communication strategy, establish an early detection system for public sentiment, and uphold the principles of good governance and evidence-based policy. These findings are relevant for academics and policymakers seeking to understand the interaction between social media, public opinion, and government policy in the digital era.

Sylsiani Mursalim; Galih Adi Sulistyo; Syaiful Syaiful; Ringo Taufan Laode; Rina Sutriana +1 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

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

Devani Anas Tasya; Usep Syaipudin

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the reaction of the Indonesian capital market to the announcement of Donald Trump’s import tariff policy using an event study approach. Market reactions are measured through abnormal return and trading volume activity of exporting companies listed on the Indonesia Stock Exchange (IDX), with an event window of three trading days before and three trading days after the initial tariff announcement on April 2, 2025 and the revised tariff announcement on July 15, 2025. This study employs secondary data in the form of daily stock prices and trading volumes, analyzed using descriptive statistics, normality tests, and the Wilcoxon Signed Rank Test. The results indicate that the Indonesian capital market reacts to the announcement of Donald Trump’s import tariff policy, as reflected by differences in abnormal return and trading volume activity before and after the announcements, thereby supporting signaling theory and the semi-strong form of market efficiency.

Nur Azel Rizki Syahbani; Tria Patrianti

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The air quality index in Depok City has declined over the past three years based on data from the Depok City Environmental Agency. In response to this condition, the Depok City Government implemented a Car Free Day (CFD) policy every Sunday along Jalan Margonda Raya. The CFD program aims to improve environmental quality and air conditions while encouraging public participation in healthy activities. The success of this policy depends on how effectively information regarding the rules and objectives of CFD is disseminated to the public by the Depok City Government Public Relations Office. This study aims to analyze the communication strategy employed by the Depok City Government Public Relations Office in disseminating the Car Free Day policy and to identify obstacles encountered during the dissemination process. This research uses a descriptive qualitative approach through media monitoring, direct observation, and analysis of government documents.

Miranti Miranti; Sry Rosita; Hendriyaldi Hendriyaldi

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of workload on employee loyalty at the Class I TPI Immigration Office in Jambi, with performance allowance policies acting as a mediating variable. The research employed a quantitative approach involving 88 respondents selected from the total employee population. Data were collected through structured questionnaires and analyzed using statistical methods to examine both direct and indirect relationships among variables. The results indicate that employees generally perceive their workload as being at a moderate level; however, workload has a significant negative effect on employee loyalty. In contrast, performance allowance policies demonstrate a significant positive influence on loyalty. Furthermore, the findings reveal that performance allowance policies partially mediate the relationship between workload and employee loyalty, indicating their role in mitigating the negative impact of workload. These results suggest that effective performance allowance policies can enhance employee loyalty despite increasing workload demands. Therefore, organizations should balance workload management with fair and performance-based compensation policies to maintain employee loyalty.

Zul Khaidir Kadir

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2026 International Forum of Researchers and Lecturers

This study aims to map the direction of criminal punishment policy formulated in criminal law provisions, test claims of humanizing punishment through sanction design and the principle of individualization, and describe forms of repression that operate through normative flexibility, law enforcement discretion, and morally nuanced criminalization. The research method used is normative legal research, utilizing both a legislative and conceptual approach to analyze the norms, principles, and objectives of punishment. The results show that Article 51 articulates the objectives of punishment, including the rehabilitation of offenders, community protection, and the restoration of social balance. However, this provision functions primarily as normative legitimacy for a flexible sanction architecture. The existence of alternative punishments and oversight mechanisms refines the form of punishment while expanding state intervention into the social life of offenders. Furthermore, the regulation of conditional sentences and adjustments to the implementation of sanctions increase the discretion of law enforcement officials. Repression does not disappear, but rather shifts through regulations on morality, public order, recognition of living law, and the threat of symbolic punishment, shifting the relationship between the state and individuals toward ongoing administrative control.

Effan Sebastian Barus; Aswin Rifky Novanta; Febrianti siregar; Arsyad Laksmana Pulungan; Rayhan sinaga +1 more

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This research examines criminal law policy in handling special narcotics crimes and their social impacts on Indonesian society. Narcotics crime constitutes an extraordinary crime that threatens public health, security, and social resilience. Therefore, the state implements criminal law policies through penal and non-penal approaches regulated in statutory provisions, particularly the Narcotics Law. This research aims to analyze the effectiveness of criminal law policies in combating narcotics crimes and to examine the social impacts arising from the implementation of such policies. The research method used is normative legal research employing statutory and conceptual approaches. The findings indicate that criminal law policies in narcotics control still face various challenges, including ineffective law enforcement, prison overcapacity, and social stigma against narcotics users. The social impacts are not only experienced by offenders but also affect families and the wider community. Consequently, criminal law policies that prioritize restorative justice, rehabilitation, and preventive measures are urgently needed to reduce negative social impacts and to ensure sustainable protection for society in Indonesia.

Triatmi Puji Hastuti; Dessy Purnamasari; Mintasih Indriayu; Salman Alfarisy Totalia

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The national priority program of 12 years of compulsory education is a strategic effort by the government to improve the quality and equity of education, particularly at the secondary education level. This program is supported by the School Operational Assistance (BOS) and the Indonesia Smart Program (PIP). The PIP funds are used to meet the educational needs of students, such as purchasing books, stationery, uniforms, and transportation costs. The goal of providing PIP is to reduce the financial burden of education, decrease school dropout rates, and increase access to quality education. This study examines the effectiveness of PIP in promoting educational equity in Indonesia and evaluates the alignment of government policies related to beneficiaries, implementation, and monitoring of PIP. The method used is a literature review for public policy evaluation in the field of education. The findings show that PIP has successfully increased educational participation, as reflected in the improvement of the School Participation Rate (APS), Gross Participation Rate (APK), and Net Participation Rate (APM). PIP also expands educational access for children from low-income families. However, its implementation faces challenges such as bureaucratic obstacles, misidentification of recipients, low parental administrative literacy, and delays in the distribution of assistance in 3T regions (frontline, outermost, and underdeveloped).

Anastasya Nur Febiyanti; Weni Rosdiana

Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Non-Cash Food Assistance (BPNT) is a government assistance program aimed at poor or underprivileged communities, distributed monthly through electronic accounts and used specifically to purchase basic necessities at designated E-Warong stores. However, in reality, the implementation of the BPNT program in the field still faces comprehensive challenges, such as issues related to targeting inaccuracy and the quality of food obtained by KPM not always meeting standards. The purpose of this study is to explore the evaluation of the Non-Cash Food Assistance (BPNT) program policy through a Systematic Literature Review (SLR) approach, so that researchers can trace various empirical findings regarding the implementation of the Non-Cash Food Assistance program policy in several regions. The policy evaluation model used is William N Dunn's model, which includes six indicators, namely effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The results of this study are expected to provide a comprehensive and in-depth picture of the phenomenon being studied in an objective and systematic manner, and can be used as a reference for government agencies in evaluating and optimizing the implementation of the BPNT program policy so that it becomes a more effective and sustainable social assistance program.

Anysah Daulay; Elvi Risky; Hasti Ananda; Tengku Darmansyah

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The development of the digital era has brought significant changes to the world of education, including Islamic education, thus requiring educational institutions to adapt their policies and governance in a more modern way without neglecting Islamic values. SMA Al Hijrah Global School, as a globally oriented Islamic school, faces challenges in integrating the use of technology with the principles of Islamic education, both in learning, administration, and character development of students. This study aims to analyze how Islamic education policies are managed in the digital era and to identify the main challenges that arise in digital governance at the school.This research uses a descriptive qualitative approach with a case study design, involving the principal, teachers, administrative staff, and students as informants selected through purposive sampling. Data were collected through interviews, observations, and documentation, and then analyzed using the Miles and Huberman model. The findings show that the school has utilized technology in learning and management; however, it still faces constraints in the form of limited digital competence among teachers, suboptimal infrastructure, and challenges in supervising students’ digital ethics. The implications of this study indicate the need to strengthen Islamic education policies that are more adaptive to digital developments through improving digital literacy, providing adequate infrastructure, and reinforcing digital ethics based on Islamic values so that educational governance can run effectively and in line with the demands of the digital era.