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Demonstrations demanding the dissolution of the House of Representatives by 2025 highlight a crisis of public trust and serve as a key moment in Indonesia's political landscape. These protests have not only symbolic significance but also lead to elite repositioning, the temporary dismissal of several members, and the cessation of policy that increased benefits. This study examines how the crisis has prompted political institutional reconstruction and the role of civil society in influencing change. A descriptive qualitative approach was used, including literature studies, analysis of academic literature, official documents, and media reports. The findings indicate that actions by the House of Representatives, such as the rotation of Commission III leadership, member deactivation, and rejection of benefit increases, were primarily reactive to public pressure. The discussion reveals that while these actions reduce crisis escalation, they are cosmetic and do not address structural issues like legislative accountability and budget transparency. In conclusion, the 2025 protests provide an opportunity for civil society to engage politically outside elections, but the institutional changes made are short-term. Fundamental reform can only occur if civil movements remain consistent and if political parties and the government commit to reform.

A company budget is a structured and logical plan. In business management, a budget serves as a planning, control, and decision-making tool, enabling the company to achieve effective and efficient goals. Furthermore, a company budget aims to regulate cash flow, preventing waste. This article discusses the budgeting process in the culinary business "Seblak" and the importance of proper budgeting for culinary businesses. Budgeting enables companies to effectively manage their businesses and achieve their financial goals. Seblak is a traditional Indonesian dish originating from West Java, particularly the Bandung area. Initially, seblak was a simple dish made from raw crackers, boiled until soft, mixed with spices, and topped with various toppings such as sausage, chicken, and frozen food. Seblak is derived from the word "segak" and "nyegak," two Sundanese words meaning "pungent" or "invigorating." The name is quite synonymous with seblak, which is characterized by its spicy flavor and the use of galangal (galangal) for its strong aroma.

Butgeting is an important instrument in managing retail businesses such as Toko Harapan Teknik Boyolali, as it functions as a tool for planning, control, and evaluation of company performance. Budget effectiveness is influenced by both internal and external factors of the organization. This study aims to analyze the effect of company performance and environmental uncertainty on budget effectiveness at Toko Harapan Teknik Boyolali. This research employs a qualitative approach using a library research method by reviewing and synthesizing information from various sources, including books, scientific journals, and previous studies. The results indicate that company performance has a positive effect on budget effectiveness, as good performance supports more realistic and accurate budget preparation. In addition, environmental uncertainty, such as changes in market conditions, business competition, demand fluctuations, and economic dynamics, can hinder budget effectiviness. Simultaneously company performance and environmental uncertainty influence the success of budgeting. Therefore, companies need to improve performance and implement flexible and adaptive budgeting systems to address environmental uncertainty.

This study aims to analyze cash budget management at the Kuda Kepang Mas Bagong MSME located in Wates Hamlet, Cepogo Village, Boyolali Regency. This MSME focuses on traditional kuda kepang crafts that have economic and cultural value as a support for local performing arts. The method applied is a descriptive qualitative method with data collection techniques through observation and direct interviews with the business owner. The data reviewed includes the production process, production capacity, cost structure, selling price, revenue, and marketing system. The results of the study indicate that the Kuda Kepang Mas Bagong MSME has consistent market demand, especially for medium-sized kuda kepang products. However, production capacity limitations due to the use of one worker are a major obstacle in increasing business turnover. In addition, cash budget management is still carried out in a simple and unorganized manner, so the potential for liquidity control and financial planning has not reached an optimal level. This study concludes that developing a more organized cash budget and increasing production capacity can be a key strategy in improving the financial performance and sustainability of the Kuda Kepang Mas Bagong MSME.

Correspondence management is very important in government administration because it helps all parts of the organization communicate more easily. The purpose of this study was to assess the manual mail management system at the Riau Province Human Resources Development Agency (BPSDM) and find barriers and conformity with applicable regulations, especially Riau Governor Regulation No. 45/2019. The research was conducted using a descriptive qualitative approach involving participatory observation, in-depth interviews, literature research, and visual documentation. The results showed that the manual system used causes recording errors, delays in letter distribution, and difficulties in archive retrieval. In addition, the current provisions have not fully digitized the official manuscript and archive classification. Limitations in budget, infrastructure and HR training lead to mismatches between practices and regulations. The results show that to increase bureaucratic efficiency and improve accountability of public information, we must shift to a digital-based mail management system. According to this study, digitization of archives through applications such as Srikandi should begin immediately. This is necessary so that BPSDM can meet the demands of fast and accurate information services in the era of information technology.

Personal financial management behavior has gained prominence amid economic globalization, digital transformation, and crisis-induced shifts that reshape individual decision-making, budgeting, saving, and risk practices. This study conducts a comprehensive bibliometric analysis to chart the intellectual structure, growth patterns, and future orientations of research in this domain. Drawing on 312 English-language publications from the Scopus database spanning 2000 to 2024, the analysis employs VOSviewer for co-authorship, keyword co-occurrence, and co-citation mapping, complemented by performance metrics on trends and productivity. Findings reveal a marked acceleration in scholarly output, particularly after 2020, driven by heightened attention to digital tools and resilience factors. Thematic clusters highlight progression from foundational literacy and demographic influences to psychological mediators (e.g., self-efficacy, attitudes) and outcomes centered on well-being and socialization. Geographic contributions concentrate in the United States and Indonesia, with strong Asia-Pacific networks, while productive authors form specialized collaborative hubs. The intellectual base integrates behavioral frameworks with empirical applications, underscoring interdisciplinary depth. These insights address fragmentation in prior work by providing a unified knowledge map, revealing gaps in cross-cultural integration and dynamic digital modeling. Implications extend to guiding targeted interventions for financial education and policy, fostering individual resilience in volatile environments. This synthesis supports scholars and practitioners in advancing evidence-based approaches to sustainable personal finance practices.

Article 170 paragraph (1) of Law Number 1 of 2022 concerning HKPD emphasizes the synchronization of fiscal planning and policy for integrated national development. However, in the APBA (Aceh Provincial Budget) planning, discrepancies persist between the Aceh Government’s documents and the central fiscal policy direction, leading to synchronization that remains administrative rather than substantive. This issue is further complicated by Aceh's special status under Law No. 11 of 2006, which results in differences in macro indicators, program structure, and a lack of substantive participation from Aceh, creating epistemological inequality and structural injustice in central-regional financial relations. The research aims to understand why APBA management planning is not fully synchronized with government policy and to explore the ideal procedure for achieving synchronization, considering Aceh’s unique autonomy. This study is a normative juridical analysis using a legislative, conceptual, historical, and futuristic approach, with the application of authority theory, policy suitability theory, asymmetric decentralization theory, and good governance principles. The findings reveal that the lack of synchronization is caused by procedural issues, such as the absence of integration between RKPD (Regional Government Work Plan) and RKP (National Government Work Plan) schedules, the lack of a mechanism for reducing KEM-PPKF indicators, unclear fiscal support evaluation, and absence of guidelines and sanctions. Additionally, there are substantial issues like the incompatibility of Aceh's macro indicators with national targets. To achieve ideal synchronization, normative legality, equal central and regional authority, and integrated planning systems are needed.

Gender based violence against women and children in Lampung Province represents a multidimensional issue that poses serious challenges to human development and the achievement of the Sustainable Development Goals (SDGs). Although various regulations and programs have been implemented such as Gender Mainstreaming (PUG), Gender Responsive Budgeting (ARG), and local innovations like TAPIS Village and space together with Indonesia (RBI) their implementation remains largely sectoral and lacks systemic coordination. This policy paper employs a descriptive qualitative approach combined with public policy analysis to identify the root cause, namely the absence of an integrated policy framework that ensures cross-sectoral synergy in addressing gender based violence. Data were collected through interviews with key stakeholders and document studies of regional and national planning instruments, including the RPJMD, RENSTRA, and relevant regulations. The analysis reveals that weak inter-agency coordination, limited use of gender-disaggregated data, low human resource capacity, and the absence of an incentive sanction mechanism are the main obstacles to effective policy implementation. Three policy alternatives were formulated: the development of a gender responsive complaint platform for violence against women and children, the integration of gender-disaggregated data systems, and the adoption of a reward punishment system for government agencies. Based on Dunn’s six evaluation criteria, the establishment of a gender-responsive complaint platform is considered the most effective and is recommended as a strategic solution. This policy is expected to strengthen institutional synergy, enhance intervention effectiveness, and foster an inclusive and sustainable protection system for women and children in Lampung Province.

The rapid development of digital technology has increased the risk of song copyright infringement, thereby requiring effective and adaptive law enforcement mechanisms. Song copyright, as part of intellectual property rights, is protected under Law Number 28 of 2014 on Copyright, with certain infringements classified as complaint-based criminal offenses. This study aims to analyze the handling of criminal cases of song copyright infringement by Civil Servant Investigators at the Regional Office of the Ministry of Law in West Java and to evaluate the effectiveness of their enforcement practices. The research employs a normative-empirical method with a descriptive-analytical approach, combining statutory analysis with empirical data obtained through interviews and field observations. The findings reveal that case handling is conducted through structured stages, including complaint submission, preliminary examination, mediation, and follow-up actions. Mediation constitutes the primary mechanism for dispute resolution, reflecting the application of the ultimum remedium principle and a restorative justice approach. Although the procedural framework has been implemented in accordance with applicable regulations, enforcement effectiveness remains constrained by limited human resources, budgetary limitations, insufficient technical capacity, low public legal awareness, and inadequate inter-agency coordination. These results underscore the importance of strengthening institutional capacity and enhancing enforcement effectiveness to ensure sustainable protection of song copyright.

The agricultural sector is a vital pillar in maintaining food security and enhancing the livelihoods of rural communities. In an effort to improve agricultural productivity, the Government of Lamongan Regency, through the Food Security and Agriculture Agency (DKPP), has implemented the Agricultural Facilities and Infrastructure Provision and Development Program. This program is designed to strengthen agricultural production capacity by supporting the availability of farming machinery, improving irrigation networks, and developing farm access roads. Despite its strategic importance, the program’s implementation continues to encounter various obstacles, including constrained budget availability, unequal distribution of agricultural facilities, reliance on rain-fed irrigation systems, substandard farm road infrastructure, and limited intensity of agricultural extension services. This research aims to examine the implementation of the Agricultural Facilities and Infrastructure Provision and Development Program in Sukodadi Village, Sukodadi District, Lamongan Regency. The study adopts a qualitative descriptive approach, utilizing data collected through in-depth interviews, direct field observations, and document review. Analysis is conducted using the Van Meter and Van Horn policy implementation framework, which emphasizes six key variables: policy standards and objectives, resource adequacy, characteristics of implementing organizations, inter-organizational communication, implementer disposition, and social, economic, and political conditions. The results reveal that although policy standards and objectives are well defined, program execution remains suboptimal due to limited resources and insufficient institutional support at the operational level. Consequently, stronger coordination among implementing actors and improved resource optimization are necessary to achieve more effective and sustainable agricultural development outcomes.  

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

Focusing on Yuli Bakery, this study aims to examine in depth how production planning budgets and cost effectiveness influence business profitability, particularly in the food and bakery industry sector. This research is based on the assumption that effective production planning can optimize the utilization of available resources, minimize raw material waste, and establish more efficient and structured business operational performance. The study explores the implementation of labor management, raw material management, and production process control oriented toward cost efficiency without reducing product quality, thereby enabling sustainable profitability improvement. The results of the analysis show that Yuli Bakery successfully reduced its cost of goods sold (COGS) by IDR 12,800,000, which directly contributed to an increase in operating profit and gross profit. This cost reduction did not affect overall production volume nor generate additional expenses in other cost components. These findings indicate that even in the absence of significant revenue growth, cost optimization through proper production planning can make a substantial contribution to improving Yuli Bakery’s profitability.

This study aims to analyze the transformative impact of digitalization and technology in the manufacturing sector on improving operational efficiency, particularly in budgeting and resource utilization, as well as to identify the main barriers to technology adoption. Using a Literature Review and Case Study Analysis of secondary data (journals, company reports, and industry publications), it was found that digitalization and Automation supported by Artificial Intelligence (AI) fundamentally transform budgeting functions. This transformation has been shown to improve budget accuracy by up to 50% (reducing human errors) and process efficiency by up to 25%, turning budgets from static documents into adaptive and predictive control tools. Positive impacts are also observed in operations through increased production capacity (revenue surge) and the implementation of Predictive Maintenance, which reduces expenditure and asset downtime, in line with the principles Cost Efficiency and Lean Manufacturing. Nevertheless, the adoption of advanced technology faces significant obstacles, namely high initial capital investment and skill gaps among the workforce. It is concluded that the success of digitalization heavily depends on strategic budget planning to overcome capital barriers and adequate allocation of funds for Human Resource (HR) training to support effective collaboration between humans and machines.

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

Covid-19 referral hospitals were studied and it was found that their operational costs had increased. However, their income had actually decreased. This was because there were not many general patients. In addition, asset utilisation was also hampered by the Covid-19 pandemic, which affected the economy. This study sought to find out whether there had been an increase or decrease due to Covid-19. The study used a quantitative method, namely calculating the effectiveness and efficiency ratios. This study uses a descriptive method. The results will be explained in detail. This study compares the conditions before and during Covid-19. The results show that effectiveness in 2019 was 114%. Then, in 2023, it rose to 128%, or an increase of 14%. Meanwhile, efficiency in 2019 was 88%. In 2023, it was 107%. This means there was a decrease of 19%. In conclusion, the budget was well prepared and very effective in 2019 and 2023. However, the use of operational costs during Covid-19 was less efficient. From being quite efficient in 2019, it became inefficient in 2023.

This research aims to analyze the implementation of the Protection and Rehabilitation Service Program for Juvenile Delinquents in Surabaya City, conducted by the Social Service of East Java Province. Juvenile delinquency remains a significant social problem requiring comprehensive intervention through protection and rehabilitation approaches rather than punitive measures. Drawing on George C. Edward III's policy implementation theory, this study examines four critical factors: communication, resources, disposition, and bureaucratic structure. This qualitative research employs a descriptive approach, with data collected through in-depth interviews, observation, and documentation at the Social Service of East Java Province during June-August 2025. Informants include program managers, social workers, psychologists, beneficiaries of the juvenile delinquency program, and their families. The results indicate that the program has successfully served 1,247 juvenile delinquents through integrated services, including psychological counseling, skills training, family therapy, and social reintegration support. The communication dimension shows effective coordination between provincial and city-level agencies, though information dissemination to communities needs improvement. Resource adequacy is generally sufficient with 35 certified social workers, adequate facilities, and an annual budget of Rp 3.2 billion. The disposition of implementers demonstrates a strong commitment to child-centered approaches. Clear SOPs and inter-agency collaboration protocols support the bureaucratic structure. The program achieves 72% successful rehabilitation rate with 68% of beneficiaries returning to formal education or productive activities. Challenges remain in stigma reduction, family involvement, and post-rehabilitation monitoring. This study recommends strengthening community-based prevention, expanding vocational training options, developing peer support networks, and establishing sustainable aftercare mechanisms.

Public street lighting (PJU) is an important infrastructure in supporting the safety and comfort of road users. The provision of PJU is the responsibility of the Sukabumi Regency Transportation Agency, which must be carried out in accordance with Minister of Transportation Regulation No. 47 of 2023 concerning Street Lighting Equipment. This study aims to determine the effectiveness of the Sukabumi Regency Transportation Agency in providing PJU in the Kadudampit District. The research method used was qualitative with a descriptive approach. Data collection was carried out through field observations, interviews, and documentation studies. The results of the study indicate that the provision of PJU in Kadudampit Subdistrict is not yet fully effective, as indicated by the existence of PJU that is not functioning optimally and uneven distribution. The main obstacles faced include budget and maintenance limitations. Nevertheless, the implementation of street lighting provision has been in accordance with the provisions of Permenhub No. 47 of 2023. Therefore, improved planning and supervision are needed to increase the effectiveness of street lighting provision.

This research aims to analyze the implementation of social rehabilitation programs for persons with physical disabilities at the Social Affairs Office of Pasuruan City, East Java. Persons with physical disabilities face various challenges in accessing public services and participating in social life, thus requiring comprehensive rehabilitation programs. Using the implementation theory of George C. Edward III, this study examines four critical factors: communication, resources, disposition, and bureaucratic structure. This qualitative research employs a descriptive approach with data collection through in-depth interviews, participant observation, and documentation study. Informants include officials from the Social Affairs Office, rehabilitation program staff, persons with physical disabilities as program beneficiaries, and community members. The results indicate that the implementation of social rehabilitation programs has been running according to established procedures, including physical rehabilitation services, vocational training, and social assistance provision. However, several obstacles were identified, including limited budget allocation, inadequate accessibility of rehabilitation facilities, shortage of trained social workers, and lack of public awareness regarding disability issues. The program has successfully provided assistive devices to 85 beneficiaries and vocational training to 60 persons with physical disabilities in 2023. This study recommends strengthening coordination between related agencies, increasing budget allocation, improving facility accessibility, and conducting socialization to enhance community participation in supporting persons with physical disabilities.  

This research aims to analyze the implementation of social rehabilitation programs for persons with physical disabilities at the Social Affairs Office of Pasuruan City, East Java. Persons with physical disabilities face various challenges in accessing public services and participating in social life, thus requiring comprehensive rehabilitation programs. Using the implementation theory of George C. Edward III, this study examines four critical factors: communication, resources, disposition, and bureaucratic structure. This qualitative research employs a descriptive approach with data collection through in-depth interviews, participant observation, and documentation study. Informants include officials from the Social Affairs Office, rehabilitation program staff, persons with physical disabilities as program beneficiaries, and community members. The results indicate that the implementation of social rehabilitation programs has been running according to established procedures, including physical rehabilitation services, vocational training, and social assistance provision. However, several obstacles were identified, including limited budget allocation, inadequate accessibility of rehabilitation facilities, shortage of trained social workers, and lack of public awareness regarding disability issues. The program has successfully provided assistive devices to 85 beneficiaries and vocational training to 60 persons with physical disabilities in 2023. This study recommends strengthening coordination between related agencies, increasing budget allocation, improving facility accessibility, and conducting socialization to enhance community participation in supporting persons with physical disabilities.  

This Community Service Program (PkM) aims to strengthen the role of adolescent parents through education on parenting during puberty and family financial literacy in Lembang Tondon Langi’, Tondon District, North Toraja Regency. Through two training sessions led by Ibu Rio Rita Pakan and Ibu Westerini, the program focused on enhancing the knowledge and skills of parents in addressing the challenges of parenting adolescent children and managing household finances. The first session, which addressed parenting during puberty, provided parents with insights into the characteristics of adolescent development and effective communication strategies. The second session, which focused on family financial management, offered practical skills in budgeting, debt management, and saving for the future. The results of the program showed that parents in Lembang Tondon Langi’ felt more prepared and confident in applying a more open and adaptive approach to parenting, as well as becoming more prudent in managing household finances. The enhancement of skills in both areas is expected to create more harmonious families and greater financial stability. The sustainability of the program is recommended through the formation of ongoing discussion groups and the active involvement of community leaders. This program has contributed positively to family welfare and the empowerment of parents in rural areas