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The Ministry of Education and Culture in 2022 presents challenges in the education sector. The problem was solved by the government by making the Freedom to Learn Program policy. The purpose of this study: to analyze the time allocation and the theme of the choice of implementation of the P5 independent curriculum and to analyze the principles, benefits, design implementation and management strategy of the P5 independent curriculum at SD Marsudirini Gedangan, Semarang. The method is qualitative with a case study approach, research data uses primary data, data collection techniques by observation, observation, recording observations, and structured interviews, data validity techniques by triangulation of data sources. The findings are that the independent learning curriculum is quite fun and does not make it difficult for teachers and students at SD Marsudirini Gedangan. Uncertainty was felt when the teachers did not know the process for implementing the main harvest in December 2022 and there was no BOS allocation fund to support project implementation. The implication of this research is to provide an overview of the implementation of a fun independent learning curriculum, so that in the 2023/2024 academic year schools are increasingly ready to implement the full learning independent curriculum.    

This study aims to describe and analyze the strategies implemented by the Environmental Agency (DLH) of Karimun Regency in managing waste and to evaluate the effectiveness of these implementations in the field. Employing a qualitative descriptive approach, data were collected through in-depth interviews, observations, and document reviews. Findings reveal that DLH Karimun has developed and executed key strategies, including the formulation of the Regional Waste Management Master Plan (RIPSD), optimization of Temporary Waste Disposal Sites (TPS) with 3R principles, active collaboration with waste banks and community groups, and community-based education and socialization efforts. However, operational challenges persist, particularly in waste transportation fleet distribution, handling of the Sememal Final Disposal Site (TPA), and monitoring and evaluation mechanisms that remain suboptimal. Additional challenges include limited human resources and funding, low public awareness, and regulatory conflicts impacting strategic decision-making. Nevertheless, the strategies implemented have contributed to improvements in environmental cleanliness across several sub-districts and increased volumes of processed waste through recycling initiatives. Community involvement through schools, youth organizations, family welfare groups, mutual cooperation activities, and waste banks proved critical to success. The study recommends the adoption of digital-based waste management systems (smart waste management), capacity building for DLH personnel, community empowerment, and revision of local regulations to support sustainable waste management. This will enhance the effectiveness and sustainability of DLH Karimun’s waste management strategies moving forward. The findings provide valuable insights for policy formulation and practical implementation in similar regional contexts.  

This study aims to describe and analyze the strategies implemented by the Environmental Agency (DLH) of Karimun Regency in managing waste and to evaluate the effectiveness of these implementations in the field. Employing a qualitative descriptive approach, data were collected through in-depth interviews, observations, and document reviews. Findings reveal that DLH Karimun has developed and executed key strategies, including the formulation of the Regional Waste Management Master Plan (RIPSD), optimization of Temporary Waste Disposal Sites (TPS) with 3R principles, active collaboration with waste banks and community groups, and community-based education and socialization efforts. However, operational challenges persist, particularly in waste transportation fleet distribution, handling of the Sememal Final Disposal Site (TPA), and monitoring and evaluation mechanisms that remain suboptimal. Additional challenges include limited human resources and funding, low public awareness, and regulatory conflicts impacting strategic decision-making. Nevertheless, the strategies implemented have contributed to improvements in environmental cleanliness across several sub-districts and increased volumes of processed waste through recycling initiatives. Community involvement through schools, youth organizations, family welfare groups, mutual cooperation activities, and waste banks proved critical to success. The study recommends the adoption of digital-based waste management systems (smart waste management), capacity building for DLH personnel, community empowerment, and revision of local regulations to support sustainable waste management. This will enhance the effectiveness and sustainability of DLH Karimun’s waste management strategies moving forward. The findings provide valuable insights for policy formulation and practical implementation in similar regional contexts.

The Merdeka Belajar Kampus Merdeka (MBKM) Program is a policy that provides opportunities for university students to gain direct experience in the professional world. One of its implementations is internships in government institutions. This article is based on a four-month internship undertaken by a student in the General Affairs and Personnel Subdivision of the Regional Tax and Retribution Management Agency (BPPRD) of Palangka Raya City. The aim of this internship is to support office administrative services and to provide students with practical experience in public administration. The methods applied include direct observation, active involvement in administrative tasks, and informal communication with staff members. During the internship, the student participated in various activities such as recording incoming and outgoing mail, typing disposition sheets, scanning and archiving documents, meeting documentation, and distributing files between departments. The results show that student involvement not only helped reduce employees’ workload but also improved the overall efficiency of administrative services. In addition, the student gained a concrete understanding of the bureaucratic system, developed technical skills, and enhanced soft skills relevant to future career readiness. This internship demonstrates that synergy between educational institutions and government agencies can create a meaningful and applicable learning environment for both parties. 

This research entitled “Implementation of the Tangerang Smart Scholarship Program Fund Management Year 2023”. The objectives are the effectiveness of fund management and the impact of the of the scholarship program on access and quality of education for students from underprivileged families underprivileged families. The method used is a qualitative approach with data collection through interviews, observation, and literature study. Participants.Participants included the Education Office, Social Affairs Office, schools, and parents of students, who provided in-depth insights into the program management and policies. who provided in-depth insights into program management and education policy. The results showed that the Tangerang Smart Scholarship Program Scholarship Program has had a positive impact in reducing school dropout rates and increasing access to education at the primary and secondary school levels. access to education at the primary and junior secondary school levels. This program program helps students from low-income families to continue their education without being hindered by financial factors. without being hindered by financial factors, so that they can fulfill their learning needs such as books, uniforms and learning needs such as books, uniforms and transportation. However, there are challenges in managing the funds, especially the delay in distribution that affecting students' educational needs. In addition, the lack of transparency in scholarship recipient data leads to inaccuracies in the determination of scholarship recipients, with some students who did not meet the criteria still receiving the scholarship. scholarships. Communication between the education and social services offices needs to be improved. Research shows that sub-optimal coordination between the two agencies hindered the synchronization of data

Environmental crises such as climate change, ecosystem degradation, and pollution have prompted countries to formulate environmental policies aimed at preserving environmental sustainability. However, the effectiveness of these policies is often questioned, particularly in their implementation. This article aims to evaluate the impacts of environmental policies implemented over the past decade on biodiversity, air quality, and waste management, as well as to identify implementation barriers and provide recommendations for policy improvement. The study employs a literature review method by analyzing various scientific sources, policy reports, and related documents. The evaluation results indicate that economic incentive-based policies, such as carbon taxes and renewable energy subsidies, tend to be more effective in reducing emissions and promoting clean energy adoption. Nevertheless, policy implementation frequently faces obstacles including lack of political support, limited resources, public resistance, and weak inter-sectoral coordination. Improvement strategies are needed, including enhanced cross-sector collaboration, strengthened data and information systems, and public education to support the success of sustainable environmental policies.

The implementation of educational financial management is crucial as part of the commitment to progress that is the focus of this study, with the aim of examining financial management based on the principles of effectiveness, efficiency, transparency, and accountability in the 'Aje Kendor Sekolah' program using Public Financial Management Theory and Policy Implementation Theory. This study uses a qualitative research method with Creswell's case study approach. The research findings indicate that budget management aligns with formal procedures, but planning is not yet fully participatory. The reporting system is structured, but community involvement in oversight remains symbolic. The presence of collaboration among various stakeholders has not addressed the shortages in facilities and funding. Therefore, these shortages need to be addressed to encourage sustained school participation in the future.

As a major contributor to GDP and job creation, Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The purpose of this study is to evaluate the extent to which MSME business actors are able to support tax compliance while maintaining their business continuity through the implementation of the Income Tax (PPh) Article 23 policy. in the form of services, rent, profits, interest, and royalties are subject to PPh Article 23 tax. The implementation of the Income Tax Article 23 policy using taxation theory, public policy theory, tax law theory, and public management theory, this study uses a descriptive analysis methodology. The impact of the implementation of this tax on the financial and administrative aspects of MSMEs is examined, as well as the efficiency of the tax deduction system in increasing tax compliance. The results of the study, the application of a final rate of 0.5% based on PP No. 23 of 2018 and the supporting deduction / collection method in the PPh Article 23 policy, help ease the tax burden for MSMEs. The source deduction scheme has succeeded in increasing state revenues and ensuring tax compliance. There are still issues regarding the effectiveness of this policy, especially related to administrative compliance, such as processing certification, which is required to obtain a lower final rate. The main obstacles are literacy among MSMEs, lack of knowledge about the tax administration process, and the possibility of double taxation for MSMEs that do not have certificates are the main challenges noted. have not utilized the available incentives optimally due to lack of awareness and familiarity with the policy. This study concludes that in order to increase the effectiveness of the Income Tax Article 23 policy for MSMEs, significant efforts need to be made, such as tax education, simplification of administration, and strengthening supervision. The suggestion that can be given is that this policy can provide the greatest benefits for the growth and sustainability of MSME businesses which are the foundation of the national economy.  

This study examines the role of local governments in strengthening religious education through the policy of exempting Education Development Contributions (SPP) in the era of regional autonomy. The free tuition policy is one of the local government's strategic efforts to increase access and equity in religious education, especially for the underprivileged. Using a qualitative approach, this study analyzes policy implementation, obstacles faced, and the impact of policies on the quality and equity of religious education in religious education units. The results of the study show that local governments play the role of regulators and facilitators by providing supportive budgets and regulations, thereby encouraging an increase in student participation and the quality of religious education. However, challenges in data validation and budget management still need to be overcome for more optimal policy effectiveness. This study emphasizes the importance of synergy between local governments and communities in developing inclusive and sustainable religious education in the era of decentralization.

Land degradation due to intensive agricultural practices is a serious issue threatening food security and ecosystem balance. Monoculture farming systems often lead to soil fertility decline, increased erosion, and reduced soil biodiversity. As an alternative, agroforestry has been developed to enhance agricultural productivity without compromising soil health. Agroforestry integrates agricultural crops with trees or other woody plants in a mutually beneficial system. Several studies have shown that agroforestry improves soil organic matter content, retains soil moisture, and reduces erosion and nutrient loss. This study employs a literature review method to analyze the effectiveness of agroforestry in improving soil health and agricultural productivity. Agroforestry has been found to enhance agricultural productivity through crop diversification, efficient land use, and climate change mitigation. Diversification not only strengthens food security but also increases farmers’ income by minimizing crop failure risks and enhancing nutritional value. Additionally, agroforestry optimizes land use by improving yield per unit area and reducing environmental degradation through natural resource conservation. Agroforestry also plays a crucial role in mitigating climate change by increasing ecosystem resilience, sequestering carbon, and reducing extreme weather impacts. However, the adoption of agroforestry faces challenges, including a lack of farmers’ knowledge, limited policy support, and varying environmental conditions. Addressing these barriers through improved education, supportive policies, and sustainable resource management can accelerate agroforestry adoption. With broader implementation and strong policy support, agroforestry can drive agricultural sustainability and enhance community well-being.

This study to describe the mechanism for implementing dividend policies at the Koperasi Karyawan Tjiwi Kimia based on Law No. 25 of 1992. The focus of the research is the fair and transparent distribution of the Sisa Hasil Usaha (SHU) based on member participation. This study uses a descriptive qualitative method to depict the dividend policy implementation mechanism at the Koperasi Karyawan Tjiwi Kimia. The research subjects are it’s management, and data is obtained through interviews and documentation. Data validity is ensured through triangulation and member checks. The results show that the Koperasi Karyawan Tjiwi Kimia applies principles of open membership, democratic management, member economic participation, community concern, profit orientation, and socio-economic welfare. The Koperasi Karyawan Tjiwi Kimia’s functions include economic empowerment of members, provision of goods and services, skill development, and security control. The research finds that SHU is divided into several parts: 60% for members, with the remainder allocated for reserves, management/employees, social purposes, and education. Factors influencing dividend policies include financial performance, decisions from the Annual General Meeting or Rapat Anggota Tahunan (RAT), and capital reserve.

Corruption in the disbursement of educational aid funds poses a serious challenge that undermines the effectiveness of education policies in Indonesia, particularly within programs such as the Indonesia Smart Program (PIP) and the Family Hope Program (PKH). Irregularities in fund management, weak supervision, and the lack of transparency and accountability have led to unequal distribution of aid and a decline in the quality of educational services. This study aims to evaluate the impact of anti-corruption policies on the effectiveness of educational fund distribution through a normative approach using secondary data. The findings indicate that the implementation of anti-corruption policies, supported by the digitalization of financial systems, public participation, and institutional reform at the local level, has a significant effect in reducing the misuse of educational funds. However, the effectiveness of these policies heavily depends on political commitment, the capacity of supervisory institutions, and public legal awareness. Therefore, synergy between law, technology, a culture of integrity, and community participation is essential to building clean and equitable education governance in pursuit of Indonesia Emas 2045.  

The role of school administration is very important in carrying out the basic functions of Islamic educational institutions. School administration as the center for managing teaching and learning activities also covers various fields ranging from resource management, financial management, to planning and implementing academic policies. This research aims to identify the role of school administration in improving the operational effectiveness and quality of Islamic education. The method used in this research is library research, which aims to collect, analyze and compile information from various literary sources in order to obtain a comprehensive understanding of the topic being researched. The data analysis technique used is descriptive-qualitative, with the aim of describing and interpreting information obtained from the literature. This research shows that the role of school administration is very important in improving the operational effectiveness and quality of Islamic education. Good administration includes technical management, creating an environment that supports the moral and spiritual development of students. With effective implementation, it is hoped that schools will be able to provide Islamic education that is not only of academic quality, but can also shape students' character in accordance with Islamic values. It is hoped that this research can become a reference for policy makers and Islamic education practitioners in formulating better management strategies, so as to improve the overall quality of Islamic education.

This study aims to examine the implementation of teacher pedagogical competence in three secondary schools with different characteristics, namely SMP Negeri 3 Tapung, SMAN 1 Tambang, and SMAN 12 Pekanbaru. Pedagogical competence does not only include the ability to deliver material, but also reflects an understanding of student characteristics, contextual learning strategies, and effective and enjoyable classroom management. Using a qualitative approach, data were collected through semi-structured interviews and direct observations to explore the experiences of teachers, principals, and students in the daily learning process. The results of the study showed variations in the application of pedagogical competence influenced by social environmental factors, facilities, and teacher readiness to respond to changes in education policy. Despite facing challenges such as limited facilities and administrative burdens, some teachers were able to demonstrate high dedication and innovation in learning. This study provides a comprehensive overview of pedagogical practices in the field and is expected to be an input in formulating policies to improve teacher quality contextually and sustainably.

The Internal Quality Assurance System (SPMI) is a strategic mechanism for directing and controlling the quality of education through continuous planning, implementation, evaluation, and follow-up processes. This study aims to describe and analyze the management of SPMI in improving the performance of Vocational High Schools (SMK), with research sites at SMK Bina Teknologi Subang and SMK Al-Mufti Purwadadi. Using a descriptive qualitative approach, this study examines the implementation of management functions based on the PDCA (Plan, Do, Check, Action) cycle within the context of educational quality assurance. The results indicate that the implementation of SPMI contributes positively to improving school performance, particularly in meeting and exceeding the National Education Standards (SNP), as reflected in the school self-evaluation results and recommendations in the education report card. Furthermore, the implementation of SPMI encourages schools to carry out root-cause-based improvements through systematic program planning, activity development, and priority setting. These findings highlight that the success of SPMI is strongly influenced by consistent implementation and the commitment of all school stakeholders. The Novelty of this study lies in the development of a hypothetical SPMI model based on performance management, which is relevant for enhancing the quality and competitiveness of vocational schools in a sustainable manner.

This study aims to evaluate the implementation of electoral policies in Surabaya City using SWOT analysis (Strengths, Weaknesses, Opportunities, Threats). The main issue faced is the suboptimal application of policies, despite various programs being launched to increase voter participation. SWOT analysis is a tool used to identify strengths, weaknesses, opportunities, and threats within an organization or policy. This research employs a qualitative approach with a case study design, involving in-depth interviews, participant observation, and document analysis to collect data from policymakers, policy implementers, and the general public. The results indicate that the primary strengths lie in competent human resources and capable technological infrastructure, while weaknesses include a lack of inter-agency coordination and budget constraints. Opportunities can be leveraged through technological advancements and community support, whereas threats include regulatory changes and cybersecurity risks. The study provides recommendations to enhance coordination, develop voter training and education programs, and strengthen cybersecurity. Thus, it is hoped that the electoral process in Surabaya will become more effective, efficient, and transparent, gaining full trust from the public.

Governor's Regulation Number 35 of 2022 regulates the system and procedures for the disbursement of funds within the South Sumatra Provincial Government, including the Education Office. The implementation of this regulation aims to increase transparency, efficiency, and accountability in regional financial management. This study analyzes the extent to which these regulations have been implemented as well as the factors that affect their effectiveness. The research method used is qualitative descriptive with a case study approach at the South Sumatra Provincial Education Office. The results of the study show that the implementation of this regulation has had a positive impact in accelerating the process of disbursing funds and increasing budget supervision. However, there are still several obstacles, such as limited human resources who understand regulations and technical challenges in the financial administration system. Therefore, further training and improvement of financial system infrastructure are needed to optimize the implementation of this regulation.

Sharia cooperatives are Sharia-based economic institutions that play a strategic role in empowering the economy of the Muslim community. By adhering to principles such as the prohibition of riba (usury), gharar (uncertainty), and maysir (gambling), as well as implementing profit-sharing systems (mudharabah or musharakah), Sharia cooperatives provide a fair, transparent, and inclusive alternative to support economic activities in society. These cooperatives aim not only to achieve financial gains but also to fulfill social missions, such as poverty alleviation, equitable welfare distribution, and holistic improvement of the community’s quality of life. Various products and services offered—such as Sharia savings, halal financing, and Sharia-compliant investments—provide financial solutions that align with Islamic values and meet societal needs. Nevertheless, the implementation of Sharia cooperatives faces several challenges, including limited public understanding, competition with conventional financial institutions, and constraints in human resources and capital. Through public education, capacity building for cooperative managers, and comprehensive government policy support, Sharia cooperatives hold great potential to become a key instrument in fostering a more just, equitable, and sustainable economy. This study emphasizes the importance of integrating Sharia values into cooperative management to ensure its contribution to the sustained welfare of the community.

This study aims to describe and analyze comprehensively and in detail about: Implementation of Inclusive Education at the High School/Vocational School (State) Level in Jombang Regency and factors that affect the Implementation of Inclusive Education at the High School/Vocational School (State) Level in Jombang Regency. This research is a qualitative research, with data collection techniques using interviews, observations, and documentation. Data analysis techniques Interactive data analysis. The results of the study show that the Implementation of Inclusive Education at the High School/Vocational School (State) Level in Jombang Regency is carried out in several stages, namely inclusive education planning, inclusive education organization, inclusive education management, and inclusion education evaluation. Factors Affecting the Implementation of Inclusive Education at the High School/Vocational (State) level in Jombang Regency include: The first factor is the Communication Aspect which is carried out by means of socialization of the Inclusion education policy carried out by the Jombang Regency Education Office to  school principals, staff, committees and teachers, the second factor is   the Resource Aspect that is supported 715 staff including educators and non-educators who are ready to support the Inclusive Education Policy, the Third Factor of the Commitment Aspects,  the Jombang Regency Education Office makes a policy that All High Schools/Vocational Schools in Jombang are Required to Accept Students with Mild Disabilities, the Fourth Factor of the Bureaucratic Structure which is marked by the existence of The Jombang Regency Education Office has coordinated with Supervisors, Principals and Teachers in implementing the Inclusion education policy. 

Law Number 35 of 2009 concerning Narcotics in Indonesia provides a strong legal basis for regulating the use of narcotics in the medical field. This regulation aims to ensure that the use of narcotics is carried out safely, in a controlled manner and in accordance with the interests of health services. This research aims to analyze legal aspects related to the use of illegal drugs in the medical field, identify challenges in implementing regulations, and provide policy recommendations to overcome existing obstacles. The research method used is normative juridical, with a legal approach and literature studies from various legal and health journals. The research results show that although regulations have been prepared comprehensively, their implementation in the field faces obstacles, such as complicated bureaucracy, lack of education for medical personnel, and social stigma against narcotics use. This hampers patient access to treatment, especially for palliative therapy needs and chronic pain management. The conclusions of this research emphasize the need for strategic steps to increase understanding of medical personnel, simplify administrative procedures, and educate the public to reduce stigma. Thus, existing regulations can be implemented optimally to support public health goals without ignoring aspects of supervision. It is hoped that this recommendation can strengthen the legal system and health services in Indonesia, so that patients' rights to health can be fulfilled more effectively.