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Amalia Akita; Gunawan, Roni; Daryana, Aditiya Pratama; Herkules Herkules; Pratama, Muchti Yuda

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Homemade food is increasingly dominating the choices of consumers who are oriented towards a healthy lifestyle. However, the belief that self-cooking is synonymous with food safety is not always supported by scientific evidence. This Narrative Review aims to build an in-depth thematic synthesis of the various dimensions of food safety risks that arise in the process of preparing healthy homemade food, ranging from biological and chemical contamination, to human behavioral factors as the main agents of contamination. The study was conducted against seven reputable sources of scientific literature published between 2010–2025, including observational, experimental, cross-sectional, and review studies. Four main themes were identified: (1) risky behaviors in the household kitchen as the dominant factor; (2) unexpected cross-contamination pathways including table salt as a vector; (3) chemical and biological contaminants hidden in "healthy" materials; and (4) evidence-based interventions that have been proven to be effective. This review confirms that homemade food safety is a behavioral issue, not just a technical one, so the intervention approach must be multidimensional and sustainable.

Saeful Amin; Aliya Fayyaza Khairun Nisa; Shilvia Siti Nurohmah; Salla Sabillah

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

Cervical cancer is one of the most common cancers worldwide and is largely caused by Human Papillomavirus (HPV) infection, particularly types 16 and 18. The development of this cancer is influenced by the E6 and E7 oncoproteins, which disrupt the function of p53 and Rb proteins, as well as the involvement of cellular signaling pathways such as PI3K/AKT/mTOR and EGFR. Limitations of conventional therapies, such as resistance and side effects, drive the need for more targeted and selective therapeutic agents. This study aims to analyze the main molecular targets of cervical cancer and the medicinal chemistry approaches used in its therapeutic development. The method involved a review of 12 open access articles using molecular docking, molecular dynamics, QSAR, and network pharmacology approaches. The findings identified two main target groups: viral targets comprising the HPV E6 and E7 oncoproteins, and cellular targets including the PI3K/AKT/mTOR pathway, EGFR, PARP1, CDK1, and VEGFR. Various medicinal chemistry strategies, from structure-based and ligand-based drug design to multi-target network pharmacology approaches, proved effective in identifying potential inhibitor candidates. Bioactive compounds such as quercetin, gossypol, bixin, and rutin demonstrated stable interactions with these targets. However, further experimental validation is needed to support the development of clinically effective and safe therapies.

Yosef Valdo Leso; Mensivansinus Hardi Yanto; Albertus Gumin

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

The contemporary ecological crisis demonstrates an imbalance in the relationship between humans and nature that is not only ecological, but also theological and moral. This article aims to analyze the ecological crisis from the perspective of Augustine of Hippo through the concepts of free will (liberum arbitrium) and the order of love (ordo amoris), as well as their relevance to the relationship between humans and nature. This study employs a qualitative approach using the library research method. The primary data sources are secondary literature, namely books and academic studies discussing Augustine’s philosophical and theological thought, supported by journal articles, Church documents, and contemporary ecotheological studies. The data were analyzed using descriptive-analytical and hermeneutic methods. The results of the study indicate that the ecological crisis originates from the disorientation of human will influenced by excessive self-love, which gives rise to an anthropocentric and exploitative attitude toward nature. From Augustine’s perspective, the restoration of the relationship between humans and nature requires an order of love directed toward God as the highest good. Therefore, the ecological crisis is understood as a spiritual crisis that demands an inner transformation of humanity in establishing an ethical relationship with all creation.

Oktavianus Reinaldo Kalas; Markus Dolu Namang; Petrus Selestiano Lagut

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This article examines the relationship between Artificial Intelligence (AI), the concept of sensus communis proposed by Nicholas of Cusa (1401–1464), and the formation of religious communities. Through a theoretical-philosophical analysis, the author argues that sensus communis as the integrative capacity of the human intellect that unifies sensory, rational, and intuitive dimensions offers a normative epistemological framework for critically addressing the reductionism inherent in algorithmic AI. The main finding indicates that AI constitutes only a partial simulacrum of the integrative capacity of human reason and, therefore, cannot replace the ontological-transcendental dimension of authentic formation. Accordingly, this article proposes a model of critical-integrative formation grounded in three pillars: the selective use of AI, the preservation of AI-free spaces, and hermeneutical integration. The relevance of Cusa’s thought for contemporary religious formation is articulated in three contributions: docta ignorantia as a formative habitus, coincidentia oppositorum as a paradigm of dialogue, and ontological participation as the foundation of knowledge.

Nova Fitriana Kusumaningtyas; Ahmad Muhammad Mustain Nasoha; Inasa Areeva; Alifia Arin Nabila; Zulfa Maulida

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This article aims to reconstruct legal awareness and social justice in the context of a contemporary rule of law through the integration of economic law, digital law, civil law, criminal law, and constitutional law within the framework of citizenship rights and Islamic Sociological Jurisprudence Theory. The main problem of this research stems from the fact that the development of the modern legal system tends to be sectoral, formalistic, and not fully responsive to social change, unequal access to justice, and digital transformation that affects the relationship between citizens and the law. This research uses a normative legal research method with a conceptual, legislative, and sociological approach. The results of the study indicate that legal awareness is not simply understood as formal compliance with norms, but must be developed as a substantive awareness oriented towards social justice, protection of citizenship rights, and public welfare. From the perspective of Islamic Sociological Jurisprudence, law is positioned not only as a regulatory instrument, but also as a means of social transformation based on the values ​​of justice, moral responsibility, and siding with the interests of society. Integration across legal branches is crucial for the legal system to more comprehensively address issues related to economics, digitalization, civil relations, criminal enforcement, and state governance. Therefore, the reconstruction of legal awareness must be directed toward establishing a legal paradigm that is integrative, humanistic, adaptive, and socially just.

Sri Yulianti Mozin; Alfiyah Agussalim; Resti Uda’a; Juljia Aulia Dodi; Alirman Totamu +2 more

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Bureaucratic rigidity is a form of public administration pathology that remains a serious problem in Indonesian governance. The bureaucracy's rigid, hierarchical nature, slow decision-making, and resistance to change are major obstacles to the government's digital transformation process. Amidst the demands of the digital era, which prioritizes speed, transparency, and efficiency, an unadaptive bureaucracy actually slows down innovation in public services and erodes public trust in the government. This study aims to analyze bureaucratic rigidity as a disease in public administration and its impact on the implementation of digital transformation in Indonesia. The method used is a qualitative approach with a literature review. The results indicate that bureaucratic rigidity is caused by a conservative organizational culture, complicated regulations, and low human resource capacity to adapt to technology. Furthermore, a lack of system integration and weak transformational leadership exacerbate these conditions. Digital transformation is not merely a technological issue, but a paradigm shift in governance. Therefore, comprehensive bureaucratic reform is needed, including simplifying procedures, strengthening the digital competency of civil servants, and shifting the work culture to be more flexible and innovative. Thus, an adaptive and responsive bureaucracy can be realized as the foundation of an effective digital government that is oriented towards public services.

Lelah Nurjamilah; Jaenal Mutaqin; Badruzaman M. Yunus; Endi Suhendi

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The Qur'an al-Karīm employs at least four principal terms in referring to human beings, namely al-basyar, al-insān, al-nās, and banī Ādam. These terms are not merely synonymous; rather, each represents distinct yet complementary dimensions of humanity in constructing a holistic concept of the human being. This study aims to: (1) analyze the semantic meanings of these four terms based on mufrodat studies, Makkiyah-Madaniyah classification, and asbābun nuzūl; (2) compare the interpretations of classical scholars - Al-Ṭabarī, Ibn Kathīr, Al-Qurṭubī, and Fakhr Al-Rāzī - with those of contemporary scholars - Sayyid Quṭb, Ibn ‘Āshūr, M. Quraish Shihab, and Buya Hamka; and (3) formulate their implications for Islamic education. This research employs a library research method using the tafsīr maudhū‘ī approach integrated with Izutsu’s semantic analysis model. The findings reveal that al-basyar represents the physical-biological dimension of human beings; al-insān represents the spiritual dimension in relation to ‘ubūdiyyah toward Allah; al-nās represents the social-collective dimension; and banī Ādam represents the intellectual-rational dimension inherited from Adam through the divine gift of teaching al-asmā’ (Qur'an 2:31). Collectively, these four dimensions provide fundamental implications for the development of objectives, curriculum, methodology, and evaluation within holistic and comprehensive Islamic education.

Norma Oknita; Ana Agung Ayu Eka Cahyani; Putu Gede Subhaktiyasa; Sri Idayani

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Tuberculosis (TB) is one of the oldest infectious diseases that has been present throughout human history and remains a significant public health problem worldwide today. Technological developments have enabled TB detection using the GeneXpert® MTB/RIF Molecular Rapid Test (TCM). Fast and accurate laboratory testing is essential in healthcare services. This study aims to analyze the timeliness of sputum sample delivery at the Pangala Community Health Center (UPT Puskesmas Pangala), using a qualitative research design, namely a descriptive type of research by observing sputum samples stored at the Pangala Community Health Center (UPT Puskesmas Pangala) before being sent to the reference laboratory. The sample in this study was 36 samples taken by total sampling. The results showed that there were 29 samples sent within a period of <7 days and 7 samples sent within a period of 8-14 days. This finding proves that there is inaccuracy in sending sputum samples at the Pangala Community Health Center (UPT Puskesmas Pangala). It is hoped that future researchers can touch on aspects of sample quality such as sample volume, sample color, and sample consistency.

Firmansyah Gemilang

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

Parking tax collection as part of Specific Goods and Services Tax (PBJT) is an important source for increasing Local Own-Source Revenue (PAD). This policy is based on Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments and is implemented through Regional Regulation of Bandar Lampung City Number 1 of 2024. This study aims to examine the implementation of parking tax collection as PBJT as well as the supporting and inhibiting factors in its execution. The research employs normative juridical and empirical juridical approaches with a descriptive qualitative method. Data were collected through documentation studies and interviews with the Regional Revenue Management Agency (BPPRD) of Bandar Lampung City as the implementing institution. The results show that the implementation of PBJT on parking services in Bandar Lampung City uses a self-assessment system, where parking operators calculate, collect, report, and remit taxes independently through e-SPTPD and SIMANTAP managed by BPPRD. Supporting factors include clear regulations, the utilization of information technology, growth in the parking sector, and inter-agency support. Meanwhile, inhibiting factors include suboptimal taxpayer compliance, limited human resources within BPPRD, technical issues in the reporting system, and fluctuations in revenue due to seasonal factors. Overall, the implementation of PBJT on parking services has been effective but still requires improved supervision to optimize regional tax revenue.

Sri Yulianty Mozin; Alfiyah Agussalim; Mohamad Rasya Mohi; Nazlih Alhusna Abas; Risnawati R. Itani +3 more

Jurnal Penelitian Komunikasi dan Sosialisasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This study is motivated by the importance of work effectiveness as a key indicator of organizational success in facing an increasingly complex and competitive work environment. Work discipline is viewed as one of the critical factors that can support the achievement of optimal work effectiveness. This study aims to analyze the relationship between work discipline and work effectiveness and to identify the factors influencing them within an organizational context. The method used is a Systematic Literature Review, which involves examining various relevant scientific articles through the stages of identification, selection, evaluation, and data synthesis. The results of the study indicate that work discipline plays a significant role in enhancing work effectiveness through adherence to rules, punctuality, responsibility, and consistency in task execution. Furthermore, work effectiveness can also foster the development of discipline through structured work systems and clear operational standards. The relationship between these two variables is reciprocal and influenced by factors such as leadership, organizational culture, motivation, human resource competencies, and the utilization of technology. The implications of this research underscore the importance of integrating work discipline and organizational systems to sustainably enhance work effectiveness.

Mutia Rane; Maula Ismail Mohammad; Lina Khasanah; Bambang Karmanto

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

The ICU is one of the largest clinical cost centers in hospitals due to its high demand for human resources, medical equipment, and operational costs. This situation emphasizes that intensive care unit efficiency is a multidimensional issue that cannot be assessed solely from a single aspect. This study aims to analyze the efficiency of the intensive care unit at Ciremai Hospital, Cirebon City, using the Data Envelopment Analysis (DEA) model to determine resource optimization. Analytical quantitative study with a cross-sectional design. The population in this study consisted of personnel in the ICU of Ciremai Hospital from 2023 to 2025, with total sampling applied. The input variables included the number of physicians, nurses, beds, monitors, and ventilators, while the output variables consisted of BOR, LOS, and recovered patients. The ICU input variables remained stable during the study period, while output variables fluctuated with a declining trend in BOR and LOS. The results of the Data Envelopment Analysis (DEA) indicated that all study periods achieved an efficiency score of 1.00 (efficient), with a slack value of 0.00 across all input variables.

Cindy Amelia Putri; Ahmad Arie Albani; Mu'alimin Mu'alimin

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Leadership in educational management has a strategic role in determining the success of educational implementation. This study aims to examine the integrative paradigm between psychology and leadership in educational management, focusing on the psychological dimensions of educational leadership. This research employs a qualitative approach using a systematic literature review method. Data were collected from scientific articles published between 2020 and 2026 through Google Scholar using Publish or Perish. The findings indicate that the integration of psychological perspectives into leadership significantly enhances organizational effectiveness, particularly in fostering work motivation, strengthening interpersonal communication, and improving adaptive decision-making. Furthermore, psychological approaches contribute to conflict management and the development of a positive organizational climate. The study also highlights that leadership effectiveness is strongly influenced by psychological characteristics such as personality, emotional intelligence, and empathy. Therefore, integrating psychology into leadership serves as a strategic foundation for advancing educational management and improving human resource performance sustainably.

John Massie; Yohanes Nduru; Herbin Simanjuntak

Proceeding of The International Conference on Religious Education and Cross - Cultural Understanding 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The crisis of authority in global culture is a complex phenomenon reflecting a fundamental shift in how humans understand truth, values, and the sources of legitimacy of knowledge. This research focuses on the dynamics of epistemological change in global society influenced by digital technology, cultural relativism, and value pluralism. The main issue studied is how this crisis of authority influences the construction of truth and value systems in contemporary society, as well as its implications for social and spiritual life. The aim of this research is to develop an interdisciplinary analysis that integrates perspectives from philosophy, sociology, theology, and media studies in understanding this phenomenon. The method used is a qualitative approach based on systematic literature studies with a critical analysis of recent academic sources. The main findings indicate that the crisis of authority is characterized not only by the weakening of traditional institutions but also by the emergence of "alternative authorities" based on algorithms, public opinion, and subjective experience. This results in the fragmentation of truth, the relativization of values, and a crisis of epistemological legitimacy. The synthesis of this research confirms that the reconstruction of authority requires an integrative approach that combines rationality, ethics, and spiritual dimensions. In conclusion, the crisis of authority in global culture is not merely a challenge, but rather an opportunity to build a new epistemological paradigm that is more holistic, reflective, and rooted in transcendent values.  

Herbin Simanjuntak; Yohanes Nduru; Mawarni Waruwu

Proceeding of The International Conference on Religious Education and Cross - Cultural Understanding 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This article examines Christian epistemology in the context of theological education by highlighting the integration of divine revelation, human rationality, and theological formation processes in a global era characterized by pluralism, digitalization, and a crisis of truth authority. The main problem raised is the epistemological fragmentation in modern theological education that tends to separate revelation from rationality, thus impacting the weakness of faith formation and theological integrity. This study aims to formulate an integrative model of Christian epistemology that can address these challenges. The method used is a qualitative approach with a systematic literature study of classical and contemporary theological sources, as well as a conceptual analysis of Christian epistemological paradigms. The results show that the integration of revelation, reason, and faith experience produces a holistic epistemological model that not only strengthens theological foundations but also shapes students' spiritual character in a transformative manner. The main synthesis of this study is the Epistemological Theological Integration Framework (ETIF) model, which emphasizes that theological truth must be understood as a unity between biblical authority, rational reflection, and the practice of faith. In conclusion, an integrated Christian epistemology can serve as a solid foundation for theological education in facing global challenges and shaping a generation of contextual, reflective, and spiritual theologians.  

Nur Khalimah; Sri Hastari; Vita Fibriyani; Nurul Akramiah

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The rapid development of technology accompanied by increasing industrial competition makes human resources a determining factor for organizational success. In this context, job satisfaction is an important indicator because it is closely related to individual welfare and employee productivity. This study aims to analyze the influence of work life balance, burnout, and motivation on the job satisfaction of employees in the production department of PG Kedawoeng PT Sinergi Gula Nusantara, Pasuruan Regency. This study uses a quantitative approach. The study population includes all permanent employees of the production department as many as 64 people, with census sampling techniques so that the entire population is used as respondents. Data analysis was carried out using multiple linear regression. The results showed that simultaneously work life balance, burnout, and motivation had a significant effect on job satisfaction (p=0.000; Adjusted R²=81.1%). Partially, work-life balance had no significant effect (p=0.386), burnout had a negative but insignificant effect (p=0.082), while motivation had a significant positive effect on job satisfaction (p=0.000). The motivation variable was the most dominant factor with a contribution of 76.1%, followed by burnout at 6.0% and work life balance at 0.6%.

Julia Lambe; Hartati Bahar; Agnes Mersatika Hartoyo

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

 The Ministry of Health and the Coordinating Ministry for Human Development and Culture indicate that 41% of students experience hunger, which has an impact on the decline in the quality of education. The Free Nutritional Meals (MBG) policy is present as a strategy oriented towards more inclusive and sustainable education. The purpose of this study is to determine the Free Nutritional Meals (MBG) program policy based on Maslow's Hierarchy of Needs Theory at SD Negeri 2 Kendari, Southeast Sulawesi in 2025. This study is a qualitative study with a phenomenological approach. Informants in this study numbered 10 people, namely 3 key informants and 7 supporting informants selected using a purposive sampling technique. Data analysis was carried out through data reduction, data presentation, and drawing conclusions. The results of the study on students' physiological needs show variations in the level of students' satiety. Students' need for safety shows students are calmer and more focused, although there are still variations in perceptions among some students and parents. The need for socialization shows that the MBG program encourages communication, as well as the formation of attitudes of mutual assistance and mutual cooperation. The need for appreciation shows equal conditions regardless of economic background. The need for self-actualization shows increased participation, discipline, and responsibility, although influenced by individual character. It can be concluded that the MBG program has been able to fulfill the physiological, security, socialization, appreciation and self-actualization needs of students, although some needs are influenced by individual character.

Yenny Luisa Manongga; Cyntia Marlin; Arnold Tindas

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This article examines Romans 14:7-9 as a foundational biblical text for the concept of life ownership in New Testament ethics. Using a historical-exegetical and theological-systematic approach, it demonstrates that the passage clearly declares that neither life nor death belongs to the individual believer. Both are to be lived and died “to the Lord,” affirming that Christians are ultimately the possession of Christ as Kyrios. This theocentric view directly challenges the modern secular principle of radical patient autonomy that underpins euthanasia and physician-assisted suicide. The study provides a detailed exegesis of Romans 14:7-9 in its literary and historical context, explores parallel New Testament texts on life ownership, and discusses its ethical implications for contemporary medical practice. It argues that Romans 14:7-9 offers strong biblical grounds for rejecting active euthanasia while supporting compassionate palliative care that honors human dignity until natural death. In the Indonesian context, where euthanasia is legally prohibited, this perspective provides a robust theological foundation for Christian bioethics and public policy. A truly good death, according to the New Testament, is one that occurs in submission to the sovereignty of the risen Lord.

Deventi Krislia Panggalo; Corina Tangdiombo; Rosalinda Samba’ Langi’; Mikael Randa Karaeng; Yulita Kombong

Sukacita : Jurnal Pendidikan Iman Kristen 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study examines the concept of God’s holiness in Leviticus 10:1–7 through an exegetical approach to the event of the “strange fire” offered by Nadab and Abihu. The background of this research lies in the need to rediscover the true meaning of God’s holiness, which is often misunderstood in contemporary worship practices. The purpose of this study is to explore the theological meaning of the passage and its implications for faith and worship. The research uses a qualitative method based on literature study, focusing on historical, literary, and thematic analysis of the biblical text. The findings reveal that God’s holiness in this passage is absolute and cannot be violated without serious consequences. The action of Nadab and Abihu in offering unauthorized fire shows that worship is not only about sincere intention but also about obedience to God’s commands. The immediate divine judgment highlights that God’s holiness demands total reverence. Furthermore, this event serves as a warning for the community to maintain holiness in worship. In conclusion, God’s holiness in Leviticus 10:1–7 is radical and requires complete obedience from humanity. The implication of this study is the importance of cultivating reverence, discipline, and obedience in worship, ensuring that faith practices are aligned with God’s will rather than human preference.

Riksa Zahra Kusdiani; Anisa Nurhidayah; Nanda Anissa Lestari; Rea Zaelanti; Aldi Syahdani Ikmatuloh +1 more

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

This article discusses innovations in cash waqf management through the integration of digital technology with the SatuWakaf.id platform developed by the Indonesian Waqf Board (BWI). The urgency of this research is driven by the need for a transformation in waqf governance to optimize the potential of the Sharia economy in the era of disruption. This study employs a literature review method with a qualitative approach to examine the role of digitalization in enhancing efficiency, transparency, and public participation in waqf. The findings indicate that digital waqf provides ease of access, transaction flexibility, and transparency through a real-time reporting system that is accountably accessible to donors (wakif). Furthermore, the integration of technologies such as QRIS, e-wallets, and internet-based systems effectively addresses various constraints of conventional waqf management, including limited reach and complex administration. However, significant challenges remain, such as low public literacy, limited technological competence among waqf managers (nazir), and cyber security risks surrounding digital transactions. Consequently, the optimization of digital waqf requires strong synergy between human resource development, adaptive regulatory strengthening, and the development of inclusive technological infrastructure to ensure that national waqf potential is fully utilized for the welfare of the community.

Mohamad Djasuli; Siti Yunia Amalia; Dilla Rachma Ayu; Firdaushil Hasanah

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.