Publication Search

65,449 articles from 545 journals · 1,699 citations tracked

Showing 41-60 of 147

Analytics

Anisa Lestari; Fahriya, Fahriya; Nurul Layali; Dian , Dian; Muhammad Ersya Faraby

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The halal cosmetics industry in Indonesia has grown rapidly in recent years in line with the increasing awareness of Muslim consumers regarding product safety, cleanliness, and compliance with Islamic law. However, this industry still faces several challenges, particularly related to the availability of halal-certified raw materials, production process standardization, and coordination among key stakeholders. This study aims to analyze the synergy between the government, business actors, and halal certification institutions in the development of the halal cosmetics cluster in Indonesia. Using a qualitative approach and case study design, this research draws on literature analysis and applies the concepts of halal industry clusters and the triple helix model. The results indicate that collaboration among cosmetic manufacturers, government institutions, and certification bodies such as BPOM and LPPOM-MUI has strengthened consumer trust and legal assurance regarding halal products. Nevertheless, barriers remain, including limited knowledge among producers about halal standards and uneven support infrastructures across regions. Therefore, strengthening policy integration, capacity building for industry players, and institutional support is necessary to enhance the competitiveness and sustainability of the halal cosmetics industry in accordance with the principles of Maqashid Sharia.

Firman Hidayat; Wahyu Widodo; Endayani Endayani

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This research aims to analyze the Regional Government's strategy in developing the Tanjung Lesung Tourism Area and identify obstacles and efforts to improve the community's economy. As a Special Economic Zone (SEZ) and a national priority tourism destination, Tanjung Lesung has great potential in encouraging local growth, but its development still faces challenges. The research uses a descriptive qualitative method through interviews, observations, and documentation studies with informants from the Tourism Office, SEZ managers, MSME actors, and Pokdarwis. The analysis refers to the theory of Suryadana's tourism development strategy, including attractions, accessibility, amenities, and institutions. The results of the study show that the government's strategy focuses on the development of attractions through the involvement of MSMEs and cultural preservation, as well as improving facilities with training and community assistance. This strategy has a positive impact on increasing income and job creation. However, there are obstacles in the form of limited regional authority in SEZ management, lack of optimal accessibility and infrastructure, weak collaboration between stakeholders, low capacity of local human resources, and inconsistent promotion. The government's efforts include increasing human resource capacity, facilitating MSMEs in events, and cross-sector coordination. In conclusion, the Tanjung Lesung tourism development strategy has contributed to economic empowerment, but it is not optimal, so stronger synergy is needed between the government, the private sector, and the community to realize sustainable tourism.

Susi Suharyanti; Zainal Fatah; Amirul Mustofah

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research examines tourism development strategies through an industrial tourism programme in Sidoarjo Regency as an alternative for regional tourism diversification. Sidoarjo Regency is known as an industrial hub with various production centres, such as shrimp crackers, batik, and shrimp paste (terasi), which have considerable potential to be developed into industrial tourism destinations. The objectives of the study are to analyse industrial tourism development strategies, identify supporting and inhibiting factors, and formulate a collaborative model for sustainable industrial tourism development. The research employs a qualitative approach with data collection techniques including in-depth interviews, participant observation, and documentation study. Research informants include the Sidoarjo Regency Tourism Office, industry stakeholders, tourism communities, and tourists. The results indicate that the industrial tourism development strategy in Sidoarjo utilises a pentahelix approach involving the government, academia, businesses, the community, and the media. Supporting factors include the diversity of local industrial products, good accessibility, and government policy support. However, there are constraints such as minimal digital promotion, limited tourism facilities, and low awareness among business actors regarding the concept of industrial tourism. The recommended collaborative model encompasses institutional strengthening, increasing Human Resources (HR) capacity, developing supporting infrastructure, innovating tourism products, and integrated digital marketing. This research provides a practical contribution to the development of industrial tourism in regions with a strong small and medium-sized industrial economic base.

Muhamad Febri Pribadi; Regina Agneshia Hannaningdyah; Muhammad Anas Ulil Abshor Munif; Nataneila Astya Putri Asmana; Aprila Niravita +1 more

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research analyzes the strategic role of the Non-Governmental Intermediary (NGI) in bridging farmers and the government to accelerate the implementation of Agrarian Reform (RA) in Indonesia. Sharp agrarian inequality, driven by colonial legacy, land control by corporations/elites, and slow RA due to bureaucratic complexity, overlapping authorities, and information gaps, creates an urgent need for new collaboration mechanisms. NGIs fill this void by performing a multidimensional role: Dialogue Facilitator to reduce information asymmetry; Technical Assistant through Participatory Mapping and valid administrative document preparation; Community-Based Agrarian Conflict Mediator; Independent Monitor for accountability; and Policy Advocate. A New Institutional Model based on Hybrid Governance is proposed, formally integrating the state, NGIs, and farming communities, supported by Technological Integration for transparent participatory spatial data. This model must be realized through Institutionalized Partnership (MoU/Presidential Regulation) to ensure legitimacy and sustainability. Key challenges include bureaucratic resistance, NGO stigma, and local elite conflicts of interest, but strengthening the NGI role presents opportunities through enhanced public accountability and technical innovation. In conclusion, the successful acceleration of RA hinges on the formal legal recognition and capacity building of NGIs as official actors within the RA institutional framework.

Rizky Ilhami

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Public policy innovation is an important necessity for local governments in responding to the complexity of public issues. One relevant approach to encourage policy innovation is policy networks, which emphasize collaboration between government and non-government actors. This study aims to analyze the role of policy networks as a public policy innovation strategy in Bandung Regency. The study uses a qualitative approach with descriptive-analytical methods. Data were collected through in-depth interviews, observations, and documentation studies of actors involved in the public policy innovation process. The results show that public policy innovation in Bandung Regency is not yet fully supported by an inclusive and sustainable policy network. The dominance of the local government, weak coordination between actors, limited capacity of non-governmental actors, and regulatory and bureaucratic barriers are the main obstacles. This study emphasizes that strengthening collaborative, participatory, and institutionalized policy networks is an important prerequisite for promoting adaptive and sustainable public policy innovation at the local level.

Rahmatiya Latif; Weny Almoravid Dungga; Sri Nanang M. Kamba

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research aims to analyze the forms of legal protection for consumers in the case of illegal cosmetic circulation in the Traditional Market of Moluo Village, Kwandang District, North Gorontalo Regency, and to examine the roles of the Health Department and the Gorontalo Food and Drug Supervisory Agency (BBPOM) in supervising and guiding business actors. The research method used is empirical legal research with a non-doctrinal qualitative approach, thru interviews with sellers, consumers, and supervisory authorities, as well as field observations and document studies. The research results show that the majority of vendors in the market already understand the importance of a distribution permit from BPOM and choose to sell legal products, although in practice illegal cosmetics are still found due to high consumer demand for instant results. The main obstacle lies in consumers who are often aware of the dangers of illegal cosmetics but still purchase them. BPOM Gorontalo implements legal protection thru two channels: preventive measures such as socialization, education, and routine inspections, and repressive measures such as legal action in accordance with Article 435 of Law Number 17 of 2023 concerning Health. The implications of this research confirm the need for more comprehensive legal protection strategies with cross-agency collaboration, increased public legal literacy, and consumer empowerment to make them more critical in product selection.

Rahma Tirtaningrum; Ulul Albab; Kristyan Dwijosusilo

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to explore collaborative management between local governments, educational institutions, and communities in improving the quality of basic education in Sidoarjo Regency. The background of this research stems from the increasing need for an adaptive, participatory, and sustainable education system in the era of decentralization, where intersectoral collaboration is key to realizing quality and equitable education. Sidoarjo Regency, as a region with rapid economic and social growth, faces obstacles in the distribution of quality basic education, particularly related to community participation, policy collaboration, and human resource capacity building at the school level. This study applies a qualitative approach through a case study method, involving resource persons from the Sidoarjo Regency Education Office, principals, teachers, school committees, and the education community. Data collection was conducted through in-depth interviews, participant observation, and analysis of regional education policy documents. Research findings indicate that collaboration between various actors has successfully improved education quality through community-based learning mentoring programs, teacher training, and innovative policies in school management. However, the implementation of collaboration continues to face obstacles such as lack of coordination between agencies, budget constraints, and ineffective joint program evaluation. The study concludes that successful collaborative management requires shared commitment, transparent communication, and ongoing policy support. Research recommendations emphasize the importance of enhancing intersectoral collaboration capacity, local education dialogue forums, and performance-based evaluation systems to maintain the sustainability of basic education quality in Sidoarjo Regency.

Heldy Basa Angelita Hutasoit; Shofia Amin; Try Syeftiani

Jurnal Manajemen Kreatif dan Inovasi 2025 International Forum of Researchers and Lecturers

This study aims to analyze the empowerment of floating net cage farmers in Pematang Jering Village and identify the obstacles and strategies implemented by the Village Government in optimizing this empowerment. The method used is descriptive qualitative, with data collection techniques through interviews, observation, and documentation. Research informants included the Village Head, cage farmers, fisheries extension workers, and the Fisheries Service. The results showed that empowerment had covered five indicators of success according to Edi Suharto: economic capacity, active participation, independence, increased knowledge and skills, and social networks. However, the economic capacity and independence of farmers were not yet optimal due to challenges such as high feed prices and limited access to capital. Community participation was high, as reflected in active involvement in village deliberations, training, and group cooperation. The empowerment strategies implemented included capital facilitation, strengthening farmer groups, business management training, and collaboration between the village government, extension workers, and the fisheries service. This study concludes that synergy among local actors is very important in strengthening farmer empowerment, but further strategic steps are needed to increase the independence and sustainability of aquaculture businesses in villages.

Hali Hali; Muhammad Aditya Saputra; Ganis Khairulysa Prasetiyo; Lina Marlina

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores the concept and practical implementation of halal production in Micro, Small, and Medium Enterprises (MSMEs) through the lens of Islamic economics. Employing a qualitative literature review approach, it synthesizes findings from previous studies on Islamic production theory, halal assurance systems, and the economic role of MSMEs in Indonesia. The analysis reveals that halal production encompasses not only compliance with Islamic jurisprudence but also ethical, environmental, and social dimensions, emphasizing justice, transparency, and sustainability in business operations. For MSMEs, adopting halal production practices can strengthen consumer confidence, improve competitiveness in both domestic and global markets, and contribute to national economic resilience. Nonetheless, challenges persist, including a limited understanding of halal standards among entrepreneurs, high certification costs, and inadequate access to institutional and governmental support. Addressing these issues requires an integrated strategy involving collaboration among policymakers, halal certification authorities, and MSME actors. This study concludes that empowering MSMEs through education, digital innovation, and regulatory reinforcement is vital to achieving a sustainable and inclusive halal economy aligned with the principles of Islamic ethics.

Dwi Rizky Cahyani; Rahman Rahman; Ega Apridian; Arian Syahri; Dwi Rizka Zulkia

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze the multi-stakeholder perspectives on the development of the Pelawan Forest Biodiversity Park (Taman Kehati Hutan Pelawan) through the healing forest concept as an innovation in sustainable tourism in Central Bangka Regency, Indonesia. A mixed-method approach was employed, combining interviews, observations, and questionnaires involving 45 respondents from local government, tourism managers, communities, and visitors. The findings indicate a high level of understanding and support toward the healing forest concept, with Likert scale scores ranging from 4.1 to 4.4, reflecting strong agreement on the integration of conservation-based and mental-wellness tourism. Environmental comfort and tourist interest in the healing concept emerged as the main factors promoting the site’s development potential. Stakeholder perspectives reveal aligned objectives among the government, community, and tourism actors to establish Pelawan Forest as an environmentally friendly quality tourism destination. This research emphasizes the importance of multi-stakeholder collaboration and sustainable governance to ensure tourism development that provides economic benefits while maintaining ecological balance and enhancing visitors’ mental and physical well-being.

Dini Resavita Hariandja; Robert Juni Tua Sitio; Ade Putera Arif Panjaitan; Liyus Waruwu; Yulia K.S Sitepu

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

This study aims to analyze the relationship between the establishment of the Menara Pandang tourist attraction and the increase in the number of tourist visits to the Salib Kasih tourist destination. The research method used is qualitative with a descriptive approach. Data collection techniques were carried out through observation, interviews, and documentation with several informants, namely the Technical Implementation Unit (UPT) of Salib Kasih and Menara Pandang, the Tourism Office of North Tapanuli, tourism workers, local business actors, and visiting tourists. The results of the study show that the establishment of Menara Pandang has a significant relationship with the increase in tourist visits to Salib Kasih. This relationship can be seen from the growth in the number of tourists coming after the development of the new facility, namely Menara Pandang. Supporting factors of this relationship include the proximity of the two tourist sites, the development of integrated tour packages, active promotion through social media, and support from the local government in providing facilities and infrastructure. With this integration, tourists who previously only visited Salib Kasih are now encouraged to also enjoy the attraction of Menara Pandang, thus extending their length of stay and giving a positive impact on the local economy. Furthermore, this study also found that the existence of Menara Pandang strengthens the image of Salib Kasih as a religious tourism destination as well as natural tourism with its unique features and attractions. Therefore, the development of additional strategic tourist attractions can be an effective step in increasing both attractiveness and the number of tourist visits, especially in religious and nature-based destinations. This research emphasizes the importance of collaboration among stakeholders in sustainable tourism development.

Anwar SA

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the forms, processes, and impacts of agricultural entrepreneurship service and product innovation conducted by university students on the development of micro, small, and medium enterprises (MSMEs) in Sumbawa Regency. The research employed a descriptive qualitative approach, utilizing in-depth interviews, participatory observation, and document analysis as data collection techniques. The participants included student entrepreneurs, agricultural MSME actors, and academic supervisors. The findings indicate that students play a significant role in developing knowledge- and technology-based innovations, particularly through local product branding, digital marketing, and the application of design thinking. These innovations contribute to increasing product value, expanding market reach, and enhancing managerial capacity among MSME actors. However, challenges such as limited resources and low digital literacy still affect the sustainability of innovation programs. The study highlights the importance of a quadruple helix collaboration model—linking universities, local governments, industries, and communities—to establish a sustainable and inclusive agricultural innovation ecosystem.

Yasmin Yasmin; Kusno Hadidjija; Eka Aprilia Ariyanto; Faizatur Rochmah; Risalatul Muarifah

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

The 2025 Real Work Lecture Program (KKN) of PGRI Wiranegara University (UNIWARA) Team 12 was carried out in Pohjentrek Village with a focus on empowering MSMEs, improving literacy, environmental education, food security, and character education. The main issues identified include low awareness among SME actors regarding the importance of business legality, low basic literacy skills among elementary school students, high rates of open waste burning, and the emergence of social issues related to bullying among teenagers. The methods used include mentoring, socialization, training, and active participation in community activities. The results of the activities showed that 15 MSMEs were successfully registered through OSS, with three of them obtaining NIB and halal certificates; tutoring and regular literacy assistance twice a week improved students' literacy skills; the initiation of a community literacy corner began to be implemented in one of the neighborhood associations (RT); socialization of waste management encouraged four households to practice composting; the introduction of vertical farming through the distribution of vegetable seeds supported family greening and food security; and anti-bullying socialization at SMPN 6 helped students recognize their potential using the SMART method. The conclusion of this program is that KKN is able to provide a multidimensional impact through collaboration between students, the community, and the village government, while strengthening community awareness of business legality, literacy, the environment, food, and character.

Nisrina Hanun; Elisatris Gultom; Nun Harieti

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

A partnership agreement is a form of business collaboration, either directly or indirectly, that is established based on the principles of mutual need, mutual trust, mutual reinforcement, and mutual benefit. Such partnerships generally involve Micro, Small, and Medium Enterprises (MSMEs) working with larger businesses in order to create a fairer and more sustainable business relationship. However, in practice, the implementation of partnership agreements often does not reflect these fundamental principles. This is also evident in the nucleus-plasma scheme within the palm oil plantation sector, where the relationship between the nucleus companies and plasma farmers tends to show an imbalance of bargaining power. This study aims to examine the application of partnership principles in the implementation of nucleus-plasma agreements in palm oil plantations, viewed from the perspective of prevailing legislation, particularly the Law on Micro, Small, and Medium Enterprises (MSME Law). The findings indicate that the application of partnership principles has not yet been fully implemented consistently. The partnership relationship remains unequal and is largely dominated by the nucleus companies, creating a sense of injustice for plasma farmers. In terms of supervision, the Indonesian Business Competition Supervisory Commission (KPPU) plays a crucial role in ensuring that partnership agreements are carried out in line with these principles. One of the measures taken is monitoring the implementation of behavioral change commitments by business actors. KPPU ensures that nucleus companies do not abuse their dominant position and continue to provide fair opportunities for plasma farmers. Therefore, this study highlights the importance of strengthening oversight and enforcing regulations so that the objectives of nucleus-plasma partnerships in palm oil plantations can truly be realized in accordance with the principles mandated by law.

Hastuti, Indra; Sopingi Sopingi; Singgih Purnomo; Annisa Ita Yulianti; Arfandi Prasetyo

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

This Community Service Program (PKM) was implemented at UMKM Wedang Rempah 3 Putri Sukoharjo with the aim of enhancing competitiveness through the application of e-prospek, strengthening digital marketing, and product diversification into ready-to-drink (RTD) beverages. The program employed mentoring, training, and hands-on practice, engaging UMKM actors actively from the planning stage to implementation. The results show that the use of the e-prospek application successfully expanded market access, digital marketing improved promotional effectiveness, and RTD product diversification attracted modern consumers who value practicality and health benefits. Beyond the economic impact of increased sales, the program fostered digital awareness, local leadership, and community independence. Theoretically, these findings reinforce the literature on the significance of digital transformation and product innovation in community-based MSME empowerment. This program is recommended for sustainable development through enhanced digital literacy, stronger local branding, and multi-stakeholder collaboration to establish an adaptive, innovative, and competitive MSME empowerment model.

I Wayan Suwidnyana; Ni Gst Nym Suci Murni; Ni Nyoman Sri Astuti

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

This study aims to analyze the main challenges in managing Community-Based Tourism (CBT) and develop a sustainable management model for Cemagi Tourism Village, Badung, Bali. This study uses a qualitative approach by combining primary and secondary data. Primary data were obtained through field observations, in-depth interviews, and Focus Group Discussions (FGDs), while secondary data were obtained from literature studies and related documents. The analysis was conducted using the SWOT method and qualitative descriptive methods to describe the actual conditions and opportunities for tourism village development. The results show that tourism village management still faces several challenges, particularly in the aspects of promotion and preservation. Collaboration with various stakeholders is necessary, particularly in utilizing social media as an effective promotional tool. In addition, the preservation of local nature and culture is key to sustainable tourism. The proposed management model places the village government and traditional villages as mentors, Village-Owned Enterprises (BUMDes) and Tourism Awareness Groups (Pokdarwis) as managers, and the community as active actors in every stage of development. The model refers to the POAC (Planning, Organizing, Actuating, Controlling) management theory, taking into account three aspects of sustainability. First, the economic aspect, through increasing village income, creating jobs, and equitable profit sharing through the Village-Owned Enterprise (BUMDes). Second, the socio-cultural aspect, realized through preserving cultural heritage, improving the quality of human resources through tourism training, and strengthening the role of traditional arts. Third, the environmental aspect, with a focus on preserving subak (village-owned enterprises) and green spaces, managing waste using the 3Rs (reduce, reuse, recycle), and nature conservation. Thus, sustainable tourism management requires strong collaboration, cultural preservation, and environmental awareness to ensure long-term benefits for local communities.  

Asep Munir Hidayat; Putri Sakila Cahyani; Dewi Santi; Novrida Aulia BR Hutabarat

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze in depth the influence of business legality on the growth and increased competitiveness of Micro, Small, and Medium Enterprises (MSMEs). Business legality is seen as a crucial foundation in strengthening the position of MSMEs in the market, as it not only provides legal certainty but also fosters consumer trust in the quality of the products offered. This study uses a qualitative approach with data collection techniques such as field observations, in-depth interviews with business actors, and relevant documentation studies. The results show an increase in public awareness of the importance of having business legality, as evidenced by the increasing number of MSMEs officially registering their business permits. Furthermore, legality has been proven to increase the credibility of MSMEs, expand market access, facilitate collaboration with the private sector and government agencies, and open up opportunities for obtaining capital support. A significant increase in consumer trust is also evident, as MSME products with legality are more easily accepted and marketed through various distribution channels. Thus, this study confirms that business legality is not merely an administrative requirement, but rather a strategy that can encourage sustainable business growth and increase competitiveness at the local and national levels. In conclusion, the synergy between MSMEs and the government is the main key in encouraging the creation of a healthy, transparent, and highly competitive business ecosystem.

Nurfaiza Nurfaiza; Tengku Bella Fazilah; Suci Afriana; Mira Hindriyani; Lisa Putri Sari Fatiha

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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

Alfonsina Djitmau; Dian Ferriswara; Sapto Pramono; Sri Kamariyah

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

In the era of digital transformation, public bureaucracies face increasingly complex demands to become more adaptive, responsive, and efficient in meeting evolving public expectations. This change is increasingly crucial in newly autonomous regions such as Southwest Papua Province, which are building their governance systems from scratch. This research aims to examine the implementation of Agile Governance in accelerating public services, specifically by examining the extent to which agile principles such as flexibility, cross-actor collaboration, and continuous iteration have been applied within the regional bureaucracy. The research employed a descriptive qualitative approach with a desk study method based on secondary data sourced from policy documents, institutional reports, relevant regulations, and the latest scientific literature. Data analysis was conducted using content analysis techniques to identify themes, patterns, and gaps in policy implementation. The results indicate that the implementation of Agile Governance in Southwest Papua remains limited, partial, and has not been systematically integrated into the regional bureaucratic framework. Current efforts to digitize public services emphasize technical aspects, but are not supported by adequate regulations, robust digital infrastructure, or strengthened human resource capacity. This results in the implementation of agile principles such as transparency, adaptability, and collaboration not being fully reflected in bureaucratic practices. This study concludes that the successful implementation of Agile Governance requires comprehensive institutional transformation, increased adaptive capacity of the apparatus, and contextualized governance design tailored to the needs of the new autonomous region. The study's contribution is to provide an empirical and conceptual foundation for promoting bureaucratic reform in Southwest Papua while enriching academic literature in the field of adaptive public administration, particularly within the framework of digital and agile governance.

Muan Ridhani Panjaitan

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the implications of Minister of Finance Regulation (PMK) Number 37 of 2025 on the national fiscal balance and the resilience of micro, small, and medium enterprises (MSMEs) in the context of the rapid development of e-commerce in Indonesia. This PMK introduces a collect at the source mechanism, which is the appointment of certain marketplaces as collectors of Income Tax (PPh) Article 22 on online merchant transactions. This policy is seen as one of the strategic steps to expand the digital tax base, improve fiscal efficiency, and support the principle of compliance by design. The research uses a descriptive qualitative approach through documentation studies of official government documents, academic literature, and relevant publications. The results of the study show that the implementation of PMK 37/2025 has the potential to have a positive impact on state revenue through digital taxation optimization. In addition, this policy can strengthen the fiscal balance by minimizing the potential for tax avoidance in the growing digital economy sector. However, on the other hand, the policy also poses a number of challenges for MSMEs, especially related to administrative readiness, limited fiscal literacy, and adaptability to the tax digitalization system. For most MSMEs, additional tax liabilities can be a burden that affects cash flow, competitiveness, and business sustainability, especially for MSMEs that are still in the growth stage and have limited resources. The policy implications identified include the importance of improving fiscal education and literacy programs, the development of user-friendly digital reporting systems, and active collaboration between fiscal authorities, marketplaces, and MSME actors. Thus, the success of the implementation of PMK 37/2025 is not only determined by regulations, but also by the extent to which the policy is able to be implemented in an inclusive, adaptive, and sustainable manner in supporting national economic development.