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Miftahul Jannah; Inggri Lola Amelia; Windy E. Zendrato

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2025 Lembaga Pengembangan Kinerja Dosen

This study discusses the comparative implementation of the 2013 Curriculum (K13) and the Independent Curriculum in elementary education at UPT SD Negeri 060816. The main focus of this study is to analyze the differences in implementation, identify the challenges and advantages of each curriculum, and evaluate their impact on learning effectiveness. The research method used is observation and interviews with grade 4 and 6 teachers as the main respondents. The results of the study show that the 2013 Curriculum is more structured with complete learning materials, while the Independent Curriculum provides flexibility for teachers and students in the project-based learning process. However, there are significant challenges in the implementation of the Independent Curriculum, including limited learning resources, demands for teacher creativity, minimal parental participation, and difficulties in project-based assessments. However, both curricula have their respective advantages in developing student competencies. This study is expected to contribute to understanding the effectiveness of both curricula at the elementary education level and become a reference for policy makers in improving the quality of learning in schools.

Deasi N. Paji; Masrida Sinaga; Galuh Wiedani K.D. Larasati

Jurnal Rumpun Ilmu Kesehatan 2025 Pusat Riset dan Inovasi Nasional

According to the anthropometric standards for evaluating children's nutritional status, stunting is a growth failure condition based on the weight-for-age (W/A) or height-for-age (H/A) index, where the measurement results fall within the threshold (Z-Score) of -2 SD to -3 SD (short/stunted) and -3 SD (very short/severely stunted). In 2023, 27.3% of the toddlers in Penfui Timur Village were still stunted. The purpose of this study is to ascertain how stunting reduction policies are being implemented in Penfui Timur Village, Kupang Regency. This research used a qualitative descriptive method with data collection techniques of in-depth interviews, observation and documentation. The informants in this study is 8 informants, consisting of 2 main informants and 6 supporting informants. The main informants are the head of the Penfui Timur village and the nutrition staff of the Tarus Health Center. The supporting informants are 2 posyandu cadres, mothers of stunted toddlers, pregnant women, village residents, and teenage girls.The data analysis process in this research begins by collecting data from interviews and then reducing the resulting data. After that, the data is presented and concluded. The study's result showed that although the policy has been applied effectively, it still falls short of the implementation theory's requirements. The implementers' low educational and human resource levels, the ignorance of expectant mothers and parents of children with stunted growth, and the lack of facilities and infrastructure are the contributing reasons. Although the village government's communication component with other implementing parties has been functioning smoothly, communication with the leaders of the target community has not been at its best. The policy implementers are already familiar with the methods and duties associated with their respective areas of responsibility. The bureaucratic structure's policy implementers are already familiar with the technical facets of reducing stunting. Based on the results of the study, it is recommended to increasing the knowledge involved in  implementation policy for stunting reduction

Ovie Yanti

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research describes the Implementation of Population Administration Policies on Administrative Vulnerable Populations (Study on Suku Anak Dalam in Bungo Regency, Jambi Province). Based on the results of the research, it can be concluded that the implementation of population administration in administratively vulnerable populations such as Suku Anak Dalam (SAD) has been implemented by the Bungo District Government through the Bungo District Population and Civil Registration Office, but only a small proportion of SAD residents are recorded and obtain population documents. This is due to the absence of specific regulations governing the data collection and recording of administratively vulnerable populations such as SAD. In addition, the causes of the lack of optimal administration of administratively vulnerable populations such as SAD in Bungo Regency, Jambi Province are limited resources and funds, as well as natural factors due to the distance from the city, a nomadic and closed lifestyle, plus language problems that are difficult to understand. Therefore, in order to achieve Orderly Population Administration specifically for vulnerable populations such as SAD, there needs to be a policy that applies specifically to SAD residents in addition to policies that apply generally in population administration data collection. In addition, the relevant agencies can carry out cross-sectoral cooperation and need to make special plans regarding the financing of data collection and form a Special Officer Unit to carry out data collection of administratively vulnerable populations such as SAD in the Bungo Regency area.

Zahara Zahara; Daryono Daryono; Zarmaili Zarmaili

Studi Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the budgeting process, factors that form the basis of budgeting and obstacles to the budget implementation and realization process at the Secretariat of the Regional People's Representative Council (DPRD) of Jambi Province. The analytical tool used is qualitative descriptive research. Based on the results of the study, it can be concluded that the budgeting process at the Secretariat of the Jambi Provincial DPRD follows the regional government budget cycle which consists of three main stages, namely budget preparation and determination, budget implementation, and APBD accountability reports. Budget preparation is carried out through coordination with the Executive Budget Team, then discussed with the DPRD before being ratified, while its implementation takes place after the APBD is approved, with accountability through semester and annual reports audited by BAWASDA and BPK to ensure transparency and accountability. Basic factors in budgeting include effectiveness, efficiency, and compliance with regulations. There are obstacles such as the incomplete discussion of the Draft Regional Regulation according to the Regional Legislation Program, changes in the number of Draft Regional Regulations that have an impact on activity planning, and low budget absorption due to external factors, such as changes in Central Government policies that complicate the preparation of the APBD. In addition, the lack of government assertiveness in enforcing policies and the suboptimal performance benchmarks complicate budget evaluation, so that improvements to the performance measurement system and better coordination between regional and central governments are needed.

Seldi Munandar; Weny Almoravid Dungga; Zamroni Abdussamad

International Journal of Law, Crime and Justice 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This research aims to analyze the optimization of the issuance of electronic land certificates in Gorontalo City and find out the efforts of the government (BPN) Gorontalo City in optimizing the issuance of electronic land certificates. This type of research is empirical legal research. This method involves a juridical sociological approach, namely an approach that starts from existing legal rules or norms and then harmonizes with the reality that exists in society. The results of this study indicate that the issuance of electronic land certificates (E-Certificate) in Gorontalo city is considered not optimal. Researchers found that there are 3 out of 4 indicators that have not been maximized in its implementation, namely the readiness of land office infrastructure, policy implementation, and public understanding. Furthermore, the efforts that have been made by BPN Gorontalo City in optimizing the issuance of electronic land certificates are conducting Socialization and Education to the Public, Improving Information Technology Infrastructure, Cooperation with Stakeholders, Increasing Human Resources Capacity and Resolving Obstacles and Constraints.

Rosalina Mega Putri; Ika Devy Pramudiana; Aris Suryana; Sri Kamariyah

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to describe and analyze the policies of the Bangkalan Regency Regional Government in increasing development in the fisheries sector in coastal areas, as well as the supporting and inhibiting factors for development in the sector. Data collection techniques include interviews, observations, and documentation. Research informants are from the Bangkalan Regency Bappeda, the Bangkalan Regency Agriculture Office, the Bangkalan Regency Government in the field of development, and district and village offices. The data analysis technique uses the interactive model developed by Miles et al. (2014), namely data condensation, data presentation, and conclusion drawing. The results of the study show that the policies of the Bangkalan Regency Regional Government in increasing development in the fisheries sector in coastal areas have accommodated the interests of the community, especially in the fisheries sector, which touches all levels of society, so the development policies implemented run as planned. The process of communicating and delivering information about fisheries development policies, especially in coastal areas, is carried out through meetings between Muspika and the Fisheries Service, attended by all appointed employees to participate in socializing fisheries development policies. The efforts made by the Bangkalan Regency Regional Government in increasing development in the fisheries sector in coastal areas include utilizing fisheries experts to be involved in program implementation. The commitment of the Bangkalan Regency Regional Government in improving development in the fisheries sector in coastal areas is demonstrated by carrying out the agency's vision and mission, namely realizing the fisheries sector in Bangkalan Regency as a center for integrated fisheries economic growth and development with sustainable resource and fisheries management. The Bangkalan Regency Regional Government coordinates and cooperates with related parties in the implementation of the fisheries sector development policy. Supporting factors include institutional support in the form of donations and ideas from the community in planning, as well as support from the private sector and NGOs in community economic empowerment. Inhibiting factors include inadequate institutional facilities and infrastructure, the wide and separated target areas, and the community's mindset, which is still not responsive to development programs.

Ida Noviati Kusuma; Haryo Kuncoro Wiralaga; Puji Yuniarti

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Fiscal decentralization is a tool to achieve maximum public welfare and the provision of essential public services. The essence of fiscal decentralization is the provision of transfer funds to local governments. In addition, through transfer funds, it is hoped that there will be equity and fiscal balance vertically and horizontally. However, the existence of transfer funds caused a response that the central government responded to as the main fund for regional spending. The purpose of this study is to determine the effect of the flypaper effect on the balance fund and local revenue on education spending, health spending, and infrastructure spending. Using data from 2019-2023 in municipalities and cities on the island of Java and regression using a fixed effect model, it shows the occurrence of a flypaper effect on education and infrastructure spending through DAK. As a result, every increase in DAK will encourage an increase in education and infrastructure spending. Meanwhile, different results are shown in health spending, that every increase in DAU decreases health spending. Different tests were carried out using dummy variables in the year before and after the implementation of the latest policy. As a result, the regulation of the DAU Specific Grant was able to increase health spending, but not as much as the influence of PAD.

Andri Herman Setiawan; Firman Nurdiyansyah Sunandar; Ahmad Juaeni; Johannes Triestanto

International Journal of Law, Crime and Justice 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study examines justice in employment law from the perspective of legal philosophy, focusing on the relationship between employers and workers in Indonesia. Based on Article 27 paragraph (2) and Article 28D paragraph (2) of the 1945 Constitution, justice in employment relations is considered as one of the manifestations of human rights that must be guaranteed by the state. However, in practice, the imbalance in the bargaining position between employers and workers often creates injustice, especially in wages, job protection, and the fulfillment of basic workers' rights. Through a legal philosophy approach, this study analyzes the application of the concepts of distributive, commutative, and retributive justice in employment relations. The results of the study show that although employment regulations, such as Law Number 13 of 2003 concerning Employment, have attempted to create justice, their implementation still faces various obstacles, including weak supervision and bias towards economic interests. This study has theoretical benefits in deepening the study of legal philosophy related to justice in industrial relations, as well as practical benefits in providing recommendations for policy makers to improve employment regulations. Thus, this research is expected to be a foundation for creating fairer and more balanced working relationships in Indonesia.

Firman Nurdiyansyah Sunandar; Andri Herman Setiawan; Ahmad Juaeni; Johannes Triestanto

International Journal of Law, Crime and Justice 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The development of digitalization has brought significant changes in various aspects of life, including employment relations. One of the innovations that has emerged is the use of digital employment contracts as a replacement for paper-based contracts. Digital employment contracts offer flexibility and efficiency in modern employment relations. However, in Indonesia, legal regulations related to digital employment contracts still face major challenges, considering the absence of regulations that specifically accommodate this mechanism. Article 52 of Law No. 13 of 2003 concerning Manpower only regulates the requirements for the validity of an employment contract without mentioning the use of electronic documents, while Law No. 11 of 2008 concerning Information and Electronic Transactions (UU ITE) has recognized the validity of electronic documents. This study aims to analyze the regulation of digital employment contracts in Indonesia, compare them with regulations in other countries, and provide policy recommendations to ensure legal protection for workers in the digitalization era. The method used is a normative legal approach with comparative legal analysis of countries such as the European Union and the United States. The results of the study show that although digital employment contracts are legally valid in Indonesia, there are still legal gaps related to the protection of workers' rights, supervision of implementation, and protection of personal data. Therefore, it is necessary to update regulations that are adaptive to technological developments, including the integration of the principles of justice, legal certainty, and protection of workers' rights in digital employment contracts.

Neng Nurhemah; Muhammad Suheppy; Akhirudin Akhirudin

GARUDA : Jurnal Pendidikan Kewarganegaraan dan Filsafat 2025 International Forum of Researchers and Lecturers

Strengthening teachers' professional competence is a key factor in improving education quality, particularly in implementing student-centered learning. This study aims to analyze efforts to enhance teachers' professional competence through the development of student-centered learning at SMK IPTEK Kota Tangerang Selatan. A qualitative approach with a case study method was used in this research. Data were collected through in-depth interviews with teachers and school policymakers, classroom observations, and document analysis related to lesson planning and evaluation. The findings indicate that strengthening teacher competencies through training, mentoring, and collaborative lesson planning significantly improves their ability to design and implement student-centered learning. This approach also enhances student engagement, critical thinking skills, and independence in the learning process. However, challenges in implementation were identified, including teacher readiness, limited resources, and adaptation to innovative teaching methods. Therefore, continuous teacher professional development, institutional support, and a collaborative learning environment are essential for optimizing the implementation of student-centered learning. Sustained teacher competency enhancement can contribute to improving vocational education quality and preparing students to meet the evolving demands of the workforce.

Shannia Angelia Rahardjo; Muhamad Farudin

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Infrastructure development has become a national priority to drive economic growth, with the KPBU (Public-Private Partnership) scheme as a solution to budget limitations. The transformation of PJPK (Project Implementing Agency) law in the latest regulations, including the authority of the Rector of State Universities with Legal Entity (PTN BH) and restrictions on the Board of Directors of Regional-Owned Enterprises (BUMD), demonstrates the policy dynamics that influence the effectiveness of infrastructure management based on KPBU in Indonesia. This research uses a normative juridical method with legislative and conceptual approaches to analyze regulations and legal theories related to the role of PJPK in KPBU. This approach aims to provide a strong argumentative foundation and a comprehensive analysis of the legal aspects in the implementation of infrastructure based on KPBU. This article emphasizes that the regulatory reform of the PJPK role in KPBU aims to enhance efficiency, accountability, and legal certainty. With the latest regulations, the role of PJPK becomes clearer, accelerating sustainable infrastructure projects and creating a more conducive investment environment for the private sector.

Prastiyo Umardani

Jurnal Hukum dan Sosial Politik 2025 International Forum of Researchers and Lecturers

The Indonesian National Army Law (UU TNI) is a legal product that regulates the role, function and authority of the TNI in the Indonesian constitutional system. In the context of this policy, the power apparatus plays a role in the formation, implementation and supervision of regulations governing the TNI. The power apparatus includes the executive, legislative, and actors who have an interest in the state's defense and security structure. In policy formation, political actors and government institutions play a dominant role in formulating regulations that balance civilian and military interests. The implementation of the TNI Law is also greatly influenced by how power is exercised, both in the defense bureaucratic aspect and in the relationship between the military and the civilian government. The tendency for politicization of military institutions can occur if there is excessive intervention from political power in determining strategic defense policies. Apart from that, the power dynamics in the TNI Law policy are also related to how control and supervision mechanisms are implemented. Security sector reform requires a balance between civilian supremacy and military professionalism to ensure that the regulations made do not conflict with democratic principles. Therefore, understanding the power apparatus in the TNI Law policy is important in examining the extent of the role and influence of political actors on the regulations governing military institutions in Indonesia.

Muhammad Afdal

Jurnal Pendidikan Dirgantara 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study examines (1). How to Implement Principals' policies in improving teacher performance in SMAN 4 Bantaeng, Bantaeng Regency. (2) How are  the principal's policy measures in improving teacher performance at SMAN 4 Bantaeng, Bantaeng Regency. This type of research is a qualitative descriptive study, with the research location in SMAN 4 Bantaeng, Pallantikang sub-district Bantaeng sub-district, Bantaeng Regency. Determination of informants in this study was carried out using purposive sampling technique, where the selection was made intentionally based on predetermined criteria and based on research objectives. Data collection methods are by observation, interview, documentation. The data analysis method uses three stages namely, data reduction, data presentation and conclusion drawing / verification. The results of the research The implementation of the principal's policy in improving teacher performance in SMAN 4 Ban taeng. namely: 1) Holding professional coaching. 2) Holding Teacher Meetings (3). Improve teacher discipline. The steps taken by the school principal are: (1) the initial meeting of the teacher's school year, (2) facilitating the teacher to continue their studies (3) making a decision letter (SK) and (4) meeting coordinator for each field. (5) Guidance is guiding.

Lenny Fatmasari

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Villages have a very important role in development in Indonesia, so the role of villages in development must be recognized and developed to ensure the achievement of welfare and progress of the village community. In running the government in a village, the village government certainly requires a number of funds. In Law Number 6 of 2014 concerning Villages, it is stated that villages have sources of income in the form of original village income, budget allocations from the State Budget (APBN), part of the results of regional taxes and regional levies of districts/cities, Village Fund Allocations which are part of the balancing funds received by districts/cities, financial assistance from the provincial APBD and district/city APBD, grants and donations that are not included from third parties, and other legitimate village income. As an implementing regulation of Law 6 of 2014 concerning Villages, the Government issued Government Regulation Number 60 of 2014 as amended by Government Regulation Number 22 of 2015 concerning Village Funds Sourced from the State Budget. Village Funds are funds sourced from the APBN which are allocated for villages that are transferred through the district/city APBD and are used to finance the implementation of government, implementation of development, community training, and community empowerment.

Darwin Djeni; Eko Waluyo

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This Community Service Activity aims to improve the competence of SMP K Materdai teachers in designing and compiling teaching modules that apply the principles of differentiated learning in accordance with the direction of the Merdeka Belajar policy. Differentiated learning is an approach that adjusts the process, content, and learning products based on the needs, interests, and learning profiles of students. Through this training, teachers are given a conceptual understanding and practical skills in developing adaptive and contextual teaching modules. The activity methods used include socialization, interactive discussions, module preparation practices, and formative feedback. The results of the activity show an increase in teachers' understanding and ability in compiling applicable differentiated teaching modules. This training is a concrete step in supporting the implementation of the Merdeka Curriculum and improving the quality of the learning process in schools. The sustainability of the activity is planned through continued mentoring and collaboration in developing teacher learning communities.

Achmad Wahyu Deby Leksono; Amirul Mustofa; Eny Haryati; Widyawati Widyawati

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to describe and analyze: the application of the MPaspor application as one of the bureaucratic reform strategies and the supporting and inhibiting factors for the implementation of the M-Passport application as one of the bureaucratic reform strategies in the Special Class 1 Immigration Office of the City of Surabaya.  The research method to be used is qualitative descriptive.  Data Collection Techniques include: Interviews, Observations, Documentation. The research informant is the Head of the Suarabaya Special Class I Immigration Office. The data analysis technique using interactive model analysis was developed by Miles et al., (2014), namely data condensation, data presentation, and conclusion drawn. The results of the study show . Mobile Passport as one of the Bureaucratic Reform Strategies at the Surabaya Special Class I Immigration Office is carried out based on the Institutional Aspect, namely the M-Passport Application based on the Letter of the Director of Immigration Traffic Number IMI.2-UM.01.01-4.0700 dated February 18, 2022 concerning the Follow-up of the Implementation and Implementation Policy of Mobile Passport (M-Paspor) at Immigration Offices throughout Indonesia. In terms of bureaucratic reform, M Passport services in the institutional field, office employees must have proficiency, that is, each office employee must be able to master the skills and knowledge needed in serving citizens, especially foreign citizens who take care of ITAS and ITAP. In terms of resources, it is already available and given full support with the availability of competent IT experts to support the development and implementation of the M-Passport application. The Financial Resources provided continue to be provided for the launch, maintenance, and renewal of the M-Passport application. In terms of governance, as a Technical Implementation Unit of the Special Class I Immigration Office of Surabaya by paying attention to the provision of facilities to support the running process of a bureaucracy.  The Surabaya Special Class I Immigration Office provides a guarantee of passport processing time by officers during the interview session, photo taking, and fingerprint scanning for three working days. Passport application service fee Passport costs Rp 350,000, while electronic passport costs Rp 650,000. One of the supporting factors for the implementation of the M Passport Application at the Surabaya Special Class I Immigration Office is supporting facilities and infrastructure, such as queue machines, service counters, and computers. Inhibiting factors include application servers that often crash or have problems. In addition, there is a lack of public understanding that in taking care of passports, original documents must still be brought. 

Fiqi Nurman Gazali; Sri Kamariyah; Ika Devy Pramudiana; Kristyan Dwijosusilo

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research aims to determine the effectiveness of the policy for implementing recess activities for council members in accommodating the aspirations of the community in East Java Province, based on the perspective of effectiveness theory. The recess is a formal mechanism designed to bring the legislature closer to the community in order to absorb input and hopes that can be integrated into the legislative and budgeting process. This study identified four main aspects of effectiveness: goal achievement, efficiency, relevance, and policy impact. Using qualitative research analysis and data collected through in-depth interviews, observation, and document analysis. The research results show that even though research is an important means for the community to convey needs, its implementation still faces obstacles, such as violations of follow-up to aspirations that have been received and a mismatch between community priorities and the development programs being implemented. This research provides encouragement for follow-up mechanisms and increasing legislative capacity in managing community aspirations so that res activities are more effective and relevant in supporting development at the regional level.

Anak Agung Ngurah Bgs Pradhana Ningrat; I Wayan Rideng; I Ketut Kasta Arya Wijaya

Pemuliaan Keadilan 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study examines Legal certainty is a crucial element in effective governance, especially in the context of laws and regulations. This research examines the enforceability of the Minister of Home Affairs Regulation No. 86/2017, which regulates the preparation of the Local Government Work Plan (RKPD). This research finds that legal certainty in the RKPD is strongly influenced by the implementation and supervision of the regulation. In addition, challenges in harmonization between central and local regulations are an important factor in ensuring effective enforcement. The results show that the ambiguity in Article 78 results in uncertainty in the integration of pokir into the RKPD, thus reducing the effectiveness of DPRD participation and potentially creating conflict between the executive and legislature. To improve legal certainty, it is suggested that further revision and explanation of the provision is needed, as well as training for local officials on more effective implementation of the regulation. The findings are expected to serve as recommendations for policymakers in drafting clearer and firmer regulations.This research recommends clarification and revision of Article 78 to create a clearer framework and support synergy between local governments and DPRDs. The findings are expected to contribute to the improvement of more inclusive and responsive regional planning policies.

Bukhari Bukhari; Ika Devy Pramudiana; Ulul Albab; Widyawati Widyawati; Sri Kamariyah

International Journal of Law, Crime and Justice 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

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.

Wena Kusharyanti; Ika Devy Pramudiana; Eny Haryati

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to describe and analyze: the effectiveness of the implementation of the Revenue and Expenditure Budget policy and the implications of the implementation of the Regional Budget and Expenditure policy in Lumajang Regency. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that regional financial policies in Lumajang Regency, especially the policy of increasing Regional Original Revenue (PAD), are inseparable from the Central Government's policies in the framework of financial relations between the Central and Regional Governments. Meanwhile, the Lumajang Regency Government's policies to increase Regional Original Revenue (PAD/Pendapatan Asli Daerah) include: Digitalization to increase the efficiency and transparency of financial management, Adjustment of regional taxes and levies, Re-collection of taxpayers, Cooperation with the private sector and NGOs in the management and collection of regional taxes and Improvement of regional tax management management. The model of the implementation of the Regional Original Revenue (PAD) policy implementation model in Lumajang Regency is Top Down. The Government of Lumajang Regency, East Java is committed to continuing to encourage an increase in Regional Original Revenue (PAD). The contribution of Lumajang Regency's PAD in 2024 compared to the APBD (Anggaran Pendapatan Belanja Daeerah) structure only reaches 16 percent, so that to meet the needs of the expenditure budget in the APBD budgeting structure, it still depends on transfer funds, To reduce dependence on transfer funds, the government is optimizing regional tax revenues, especially from the Rural and Urban Land and Building Tax (PBB-P2). The implication is that to increase regional tax and levy revenues, efforts are needed to increase production and business capacity in the regions. Increasing production capacity and business activities is an important factor to increase regional tax and levy revenues. In addition, it is also necessary to increase the capacity of regional tax administration as one of the requirements to increase tax capacity and effort in the regions (taxable capacity and tax effort).