Publication Search

59,950 articles from 482 journals · 1,579 citations tracked

Showing 81-100 of 599

Analytics

Uswatun Nur Auliya; Raihani Khairunissa Barni; Ayu Maulani; Luninda Hamidah Pasya; Muhammad Khoirul Anwar

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

Bureaucratic reform is an essential step in realizing a clean, accountable, professional, and transparent government. The 2020–2024 Bureaucratic Reform Road Map has emphasized the Ministry of Administrative and Bureaucratic Reform’s (Kementerian PANRB) efforts to establish a healthy bureaucracy through the strengthening of the merit system, performance management, and service digitalization. As providers of public services, Civil Servants (ASN) play a crucial role in ensuring professional public service delivery; therefore, an organized performance management system is required to achieve optimal bureaucratic reform. However, in practice, the performance management implemented by the Ministry still faces challenges, particularly concerning non-ASN personnel. This study aims to analyze the implementation of performance management in the process of structuring non-ASN personnel by the Ministry of PANRB as part of the national bureaucratic reform agenda. The research employs a qualitative approach with descriptive analysis based on literature review, legislation, and secondary data from official sources. The findings indicate that the policy of structuring non-ASN personnel, grounded in the principles of the merit system and performance management, has brought significant changes to human resource governance within government institutions. Nevertheless, its implementation still encounters challenges such as limited budget allocation, lack of integrated performance data, and uncertainty regarding the employment status and welfare of non-ASN employees. The digitalization efforts through the e-Kinerja system and national personnel data collection serve as strategic steps to enhance transparency and accountability in performance assessment. Thus, comprehensive performance management is expected to promote professionalism among public servants, improve organizational effectiveness, and realize an adaptive and integrity-based bureaucracy.

Intan Zahra Kamila; Dian Eka Puspiatasari; Sabrina Salsabila

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

This study aims to examine the role of National Education Standards (SNP) in realizing a quality and equitable education system in Indonesia. The method used is descriptive qualitative with a literature study approach to various scientific sources discussing the implementation of SNP, including educator professionalism, education management, and quality equity between regions. The results of the study show that the SNP functions as the main instrument for quality assurance as well as a strategy for educational equity through eight standards that must be met by each educational unit. The implementation of the SNP has been proven to improve the quality of learning, the competence of educators, and the accountability of school management. In addition, the SNP plays a role in narrowing the gap in educational quality between regions by establishing uniform performance indicators at the national level. However, implementation in the field still faces obstacles in the form of limited human resources, infrastructure, and uneven policy support. Therefore, collaboration among stakeholders is needed to optimize the implementation of the SNP through continuous training, managerial supervision, and strengthening of the internal quality assurance system in schools. This study confirms that the SNP is a strategic foundation for building a quality, inclusive, and equitable national education system in the era of educational transformation.

Fajrin Puspa Rini; Tutut Faraswati; Alin Rosidah Solihati; Aisyah Nur Khasanah

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

The downstreaming of natural resources has emerged as a strategic policy implemented by the Coordinating Ministry for Economic Affairs to strengthen Indonesia’s economic independence and reduce reliance on raw commodity exports. Grounded in the philosophical foundation of Pancasila, this policy emphasizes the principles of economic equality, national sovereignty, and sustainability, in line with the overarching goals of national development. This study aims to analyze the role of industrial downstreaming policies in enhancing national economic self-reliance through the integration of Pancasila values. Substantively, downstreaming increases value-added production, boosts domestic investment, and facilitates job creation, particularly in the mineral processing and agro-industrial sectors. Moreover, the policy contributes to reducing economic vulnerability to global market fluctuations and aligns with the Pancasila principles of social justice and collective welfare. However, several challenges remain, including infrastructure readiness, environmental sustainability, and inclusive participation of small and medium enterprises (SMEs). The research indicates that the industrial downstream sector, as regulated by the Coordinating Ministry for Economic Affairs, plays a crucial role in realizing national economic autonomy, requiring its implementation to be aligned with Pancasila principles in order to balance economic progress with equity and sustainability.

Syaiful Fadlol Al Mu'arrifn; Lilik Rahmawati

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

This study explores the integration of Islamic business management principles, blue economy concepts, and innovation strategies in the shrimp farming industry of Sidoarjo, Indonesia, to enhance global competitiveness. The research adopts a qualitative approach through literature review and thematic analysis of relevant sources, aiming to formulate a sustainable business model that harmonizes ethical, environmental, and economic dimensions. Findings reveal that applying sharia-based management—including mudharabah and musyarakah contracts, halal certification, and social responsibility through zakat and waqf—creates an equitable business ecosystem. Simultaneously, blue economy practices such as biofloc technology, waste utilization, and mangrove rehabilitation strengthen environmental sustainability and operational efficiency. Additionally, technological innovation through IoT-based monitoring, digital marketing, and traceability systems significantly improves productivity and market access. The synergy of these elements positions Sidoarjo shrimp as a distinctive product with ethical value, sustainability compliance, and premium market potential. This study suggests policy support for sustainable financing, technology adoption, and certification to scale up implementation and recommends future research to quantify its economic and ecological impacts.

Zhilal Afkari; Ahmad Muhammad Mustain Nasoha; Muhammad Nur Alvian Awwalus Sholeh; Izzuddin Ahmad Anugrah; Fadhil Muhammad Nadzif

Jurnal Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Islamic boarding schools and madrassas play an important role in the formation of religious character and education in Indonesia. The transformation of the regulations of these two institutions is crucial to adjust educational practices to the principles of the state of law of Pancasila. This study aims to analyze the dynamics of the regulation of Islamic boarding schools and madrasah diniyyah and its impact on the internalization of Pancasila values. The method used is qualitative descriptive through the study of documents, including laws and regulations and related literature. The results of the study show that there are significant changes, such as formal recognition of institutional status, curriculum standards, and accreditation mechanisms, which strengthen operational legality and the application of Pancasila values. In addition, the latest regulations also encourage the improvement of the quality of governance, transparency of institutional management, and strengthening the role of the community in the education process. The implementation of these regulations also provides space for learning innovation, integration of religious moderation, and adaptation to social development. In conclusion, the harmonization of these regulations allows for religious education that is relevant to the national context while maintaining religious identity. This research provides the basis for the development of a balanced Islamic education policy between state authorities, the needs of students, and the autonomy of educational institutions in the face of modern challenges and increasingly complex social changes.

Tetty Siska; Hasnah Faizah

International Journal of Educational Sciences and Languages 2025 International Forum of Researchers and Lecturers

The Merdeka Curriculum policy, initiated by the Ministry of Education, Culture, Research, and Technology (Kemendikbudristek), marks a significant paradigm shift in the Indonesian educational landscape. This curriculum emphasizes student-centered learning, flexibility, and the development of competencies according to students' interests and talents. This study aims to critically analyze the relevance of the philosophy of progressivism, pioneered by John Dewey, as a conceptual foundation for the implementation of the Merdeka Curriculum. Using a systematic literature review method on 15 Sinta indexed scientific journals (minimum Sinta 4) published between 2018-2024, this study examines the alignment between the core principles of progressivism such as experience as the basis of learning (learning by doing), the teacher's role as a facilitator, problem-solving, and democratic education and the essence of the Merdeka Curriculum policy. The analysis reveals a strong alignment between the two concepts. Project-based learning, content differentiation, and formative assessment within the Merdeka Curriculum are concrete manifestations of progressive ideas. However, this study also identifies implementation challenges, such as teacher readiness, school culture transformation, and resource availability, which can hinder the internalization of this philosophy at the practical level. It is concluded that a deep understanding of the philosophy of progressivism by stakeholders, especially educational managers and teachers, is crucial to ensure that the Merdeka Curriculum becomes not just an administrative change, but also a substantive and sustainable pedagogical transformation.

Catherine Mosiara Kenyatta; Rizky Parlika

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Indubitably, digital accounting platforms have proven to be a key element in financial management, especially in the contemporary era. They not only promise but guarantee improved accuracy, analytical depth, and reduced delays. In Kenya, the popularity of cloud-based accounting, AI-powered analytics, and enterprise-resource modules is quickly growing, although adoption still remains uneven across organization sizes, regions, and sectors. This journal’s primary objective was to explore the numerous challenges Kenyan accountants encounter when implementing digital accounting platforms and the strategies they utilize to address and overcome these challenges. Regarding methodology, the paper reviews the existing body of literature, including expert reviews, policy documents, and professional reports, to evaluate six critical barriers: infrastructural limitations, change resistance, financial constraints, human capital shortages, ambiguities in ethical and regulatory areas and the challenges that impact technical integration. It also includes a discussion of the most practical plans of action that practitioners in the field of accounting can employ to adapt to the current and ever-evolving landscape. This thorough analysis concludes that the sustainable digitalization of the accounting sector in Kenya highly depends on a concerted effort from educational institutions, industry stakeholders, government agencies, and professional bodies. It provides pragmatic recommendations for policymakers and provides suggestions for areas of further research, with a deep emphasis on phased implementation, capacity building, across-the-board empirical research, boosted investment in critical and resilient infrastructure, and functional governance frameworks.

Syapi’i Syapi’i; Aris Sunarya; Sri Kamariyah

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

This research intends to examine the application of the Child-Friendly School (CFS) policy in Sidoarjo Regency, concentrating on its effects on educational quality, changes in school culture, and the efficiency of collaborative governance among involved parties. The research is based on the necessity to enhance secure, inclusive, and child-focused learning settings that align with the regional government’s dedication to transforming public education services. A qualitative case study method was employed, which included informants from the Education and Culture Office, school leaders, educators, and participants from child advocacy groups. The results indicate that the CFS policy in Sidoarjo has effectively improved student engagement, teacher awareness of humanistic methods, and collaboration among institutions to foster a positive learning environment. The implementation of the policy illustrates a transition in school culture from an emphasis on instruction to a compassionate learning environment. Additionally, digital advancements and data-based reporting systems have enhanced transparency and accountability. In summary, Sidoarjo’s CFS policy demonstrates an effective implementation of public value management and collaborative governance principles within education policy. The research suggests improving teacher abilities, reinforcing assessment systems, and increasing inter-sector cooperation to guarantee the program's sustainability

Natsir Mallawi; Nurasia Natsir

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Information technology (IT) has emerged as a critical component of public administration, offering significant potential to enhance transparency and accountability in governance. This comprehensive qualitative case study research examined how information technology implementation influences transparency and accountability mechanisms in public policy administration, while identifying critical challenges and success factors. The research employed embedded multi-case study methodology, collecting data through 118 semi-structured interviews with government officials (n=45), citizen-users (n=38), IT professionals (n=15), civil society representatives (n=12), and academic researchers (n=8), complemented by document analysis and direct observation (280 hours) across four case sites representing diverse governance contexts. Key findings demonstrate that information technology implementation significantly enhances government transparency through multiple mechanisms: public information portals increased citizen information access from 25-30% to 78-82%, mobile applications extended service accessibility from 15-20% to 42-55% in rural areas, and social media platforms reached 60-70% of citizens with policy information. Similarly, IT implementation strengthened accountability through online complaint systems that reduced government response times from 28-45 days to 5-12 days (60-75% improvement), automated audit systems that detected 35-55% more compliance violations, and real-time monitoring systems that reduced audit completion time by 40-50%.  The findings have implications for government practitioners seeking evidence-based guidance for IT implementation, policymakers developing governance policies leveraging technology, and academic researchers studying digital governance and public administration innovation.

Syafarudin, Syafarudin; Abd Haris

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Digital transformation has fundamentally reshaped the landscape of public service delivery worldwide, with e-government emerging as a critical mechanism for enhancing government efficiency, transparency, and citizen engagement. This article provides a comprehensive analysis of e-government implementation in Indonesia, examining the trajectory of digital transformation in public services, the institutional frameworks supporting this transition, and the multifaceted impacts on service quality and governance outcomes. Through systematic literature review and critical policy analysis, this research explores the evolution of Indonesia's e-government initiatives from early adoption to current comprehensive digital service platforms, investigating both successes and persistent challenges. The findings reveal that Indonesia has made substantial progress in developing e-government infrastructure and applications across national and local government levels, with notable achievements including integrated digital identity systems, online business licensing platforms, and citizen complaint management systems. These initiatives have demonstrably improved service accessibility, reduced processing times, minimized corruption opportunities, and enhanced government responsiveness. However, implementation remains uneven across regions and government institutions, constrained by factors including digital infrastructure disparities, limited digital literacy among citizens and officials, organizational resistance to change, inadequate interoperability between systems, and cybersecurity vulnerabilities. The research identifies critical success factors for effective e-government implementation including strong leadership commitment, adequate resource allocation, comprehensive capacity building programs, citizen-centric design principles, robust legal frameworks, and collaborative partnerships between government, private sector, and civil society.

Wahyudi Mokobombang; Khaeriyah, Khaeriyah

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This research compares development administration models between developed and developing countries. Using comparative analysis, this study evaluates policies and best practices from both contexts. Research findings reveal significant differences in development approaches and outcomes, as well as implications for policy development. The analysis demonstrates that developed countries predominantly employ post-bureaucratic, participatory, and innovation-driven models characterized by strong institutional capacity, high levels of digitalization, decentralized decision-making, and robust accountability mechanisms. In contrast, developing countries frequently rely on hybrid models combining traditional bureaucratic structures with nascent reforms, constrained by limited resources, capacity gaps, institutional weaknesses, and political economy challenges. Critical differentiators include governance quality, administrative capacity, technological infrastructure, resource availability, stakeholder participation levels, and policy implementation effectiveness. Despite contextual differences, successful development administration in both settings shares common elements, including political commitment, adaptive capacity, citizen engagement, evidence-based policymaking, and continuous learning mechanisms. The research identifies transferable lessons and contextual adaptation requirements for developing countries seeking to enhance their development administration systems.

Tri Eka Cahyana; Aris Sunarya; Sri Kamariyah

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

The Child Friendly School policy is an important instrument in protecting children's rights and preventing violence in educational environments. This research aims to evaluate the implementation of the Child Friendly School policy at SD Negeri Kandangan, Krembung District, Sidoarjo Regency using William Dunn's policy evaluation approach. This research uses qualitative methods with a descriptive approach. Data collection techniques were carried out through in-depth interviews, participatory observation, and documentation studies. Research informants were selected using purposive sampling techniques consisting of school principals, teachers, school committees, and students. Data analysis techniques use the Miles and Huberman model which includes data reduction, data presentation, and drawing conclusions. The research results show that the evaluation of policy effectiveness achieves a fairly good level of success in creating a safe and comfortable learning environment, although there are still some teachers who use conventional disciplinary methods. The efficiency evaluation shows that schools optimize limited resources through community participation and village government support. The adequacy evaluation identifies the need for improved facilities such as prayer rooms and special rooms for students with special needs. The equity evaluation shows the school's commitment to providing inclusive educational services without discrimination. The responsiveness evaluation shows high stakeholder satisfaction with child-friendly school programs. The accuracy evaluation confirms that this policy is appropriate for inclusive schools that have students with special needs. This research contributes to the development of educational policy evaluation with a focus on child protection in inclusive schools.  

Slamet Hariyono; Widyawati Widyawati; Nihayatus Sholichah

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

In the current era of digitalization, public needs for fast, efficient, and transparent public services are increasing. The Sidoarjo Regency Government responds to these needs by launching a technology-based public service innovation, namely the Sidoarjo People's Service System (SiPraja) application. This study aims to analyze the implementation of public policy through SiPraja in Medaeng Village, Waru District, Sidoarjo Regency. The method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation study. Research informants consisted of the Village Head, village officials, SiPraja operators, and community service users. The results show that the implementation of SiPraja in Medaeng Village has been quite good based on the Van Meter and Van Horn indicators, including the size and objectives of the policy, resources, characteristics of implementing agents, attitudes of implementers, inter-organizational communication, and social, economic, political environments. Supporting factors for implementation include high village government commitment, adequate technology infrastructure availability, and active community participation. However, there are still obstacles in the form of uneven digital literacy among the community, especially in the elderly age group, and limited understanding of some residents regarding application usage procedures. This study provides recommendations to increase the intensity of socialization and training on the use of the SiPraja application, as well as optimize the role of RT/RW as community assistance agents.

Sugeng Iswahyudi; Aris Sunarya; Sri Kamariyah

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

The zoning system policy in the New Student Enrolment (PPDB) is an educational policy reform aimed at equalising access to services and improving the quality of education in Indonesia. This research analyses the implementation of the PPDB zoning system policy at the level of State Junior Secondary Schools using George C. Edward III's policy implementation theory approach, which covers four main variables: communication, resources, disposition, and bureaucratic structure. The research method employs a qualitative approach with a descriptive research type. Data collection techniques were conducted through in-depth interviews, observation, and documentation study of the regulations implementing the zoning system policy. The findings show that the implementation of the PPDB zoning system policy has proceeded in accordance with the technical regulations of Permendikbud Number 01 of 2021 and Sidoarjo Regent Regulation Number 37 of 2020. The admission routes provided include the zoning route, achievement, affirmation, and parental transfer, which offer fair opportunities for all prospective students. Nevertheless, there are still obstacles in the execution, particularly related to the limited infrastructure for distance learning, public perception regarding the selection mechanism, and the disparity between the number of available places (quota) and the number of applicants for certain routes. This research recommends the need for more comprehensive socialisation, improvement of supporting infrastructure, and periodic evaluation of policy implementation to ensure the achievement of the goal of equitable and quality education.

Firza Alkhoiri; Zikri Dwi Marpendra; Herlini Puspika Sari

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study explores the epistemological foundation of Islamic education in the context of the Merdeka Curriculum implementation in Indonesia. The research aims to analyze how Islamic epistemology—which integrates revelation, reason, and experience—can be harmonized with the principles of independent learning that emphasize flexibility, contextual understanding, and character development. Using a qualitative descriptive approach, this study collects data through literature review and content analysis of relevant academic works and policy documents. The findings show that the integration of Islamic epistemology provides a philosophical framework that strengthens the spiritual and moral dimensions of education while maintaining academic autonomy. The implications highlight the importance of teachers’ capacity, curriculum adaptation, and policy support to ensure that the Merdeka Curriculum remains grounded in Islamic educational values. This study contributes to the discourse on contemporary Islamic education by proposing an integrative model that aligns faith-based knowledge with modern educational paradigms.  

Wawan Sugianto; Amirul Mustofah; Eny Haryati

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

This research analyses the challenges to service innovation in civil registration, specifically the issuance of birth certificates at the Sidoarjo Regency Department of Population and Civil Registration, within the context of governmental digital transformation. Employing a qualitative approach via in-depth interviews, field observations, and document analysis, the study identifies various obstacles encountered in the process of public service digitisation. The findings indicate that the principal challenges include: (1) resistance to change from both civil servants and the public regarding the digital system; (2) limitations in information technology infrastructure and internet connectivity in rural areas; (3) the digital literacy gap between urban and rural community groups; (4) the complexity of coordination among government agencies within the integrated system; and (5) budgetary constraints for continuous system maintenance and development. The study also found that despite various innovations such as online services, mobile apps, and digital queuing systems, their implementation still faces significant technical and non-technical impediments. These findings contribute to the literature on public sector innovation by revealing the dynamics of e-government implementation at the regency/city level, and offer strategic recommendations for policymakers on optimising the digital transformation of civil registration services. The novelty of this research lies in its comprehensive analysis, which integrates technological, organisational, and social perspectives within the context of local government in Indonesia post-COVID-19 pandemic.

Rafki Parifia; Alexa Ayu Dewanda; M. Taura Zilhazem; Fathur Rahman; Sakban Sakban

Jurnal Pendidikan Dirgantara 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

The implementation of educational policies in schools plays a pivotal role in improving the quality of teaching and learning processes. The success of these policies is determined by the readiness of educational institutions, the professional competence of teachers, and the active involvement of various supporting stakeholders. Each of these elements significantly contributes to the effectiveness of learning outcomes in the classroom. However, policy implementation often faces challenges such as inadequate infrastructure, lack of comprehensive teacher training, and a mismatch between national policies and the specific needs of local educational contexts. In this regard, schools must be able to adapt policy frameworks to suit their unique environments, ensuring that the goals of the policy are effectively aligned with students’ learning needs. Teachers play a central role as key implementers who are not only required to understand the substance of educational policies but also to apply them creatively and contextually in their classrooms. Their ability to interpret and operationalize these policies directly affects the quality of educational delivery. Furthermore, continuous evaluation is essential to measure the extent to which policies have been effectively implemented. This evaluation process serves not only as a feedback mechanism but also as a basis for future policy adjustments and improvements. It enables stakeholders to identify gaps, assess outcomes, and refine strategies to ensure sustainable educational development. In conclusion, effective policy implementation requires a holistic approach that involves institutional preparedness, teacher capability, stakeholder support, contextual adaptation, and ongoing evaluation. Without these elements working in synergy, even well-formulated policies may fall short in achieving their intended impact on educational quality and student success.

Rodliyanto Rodliyanto; Amirul Mustofah; Eny Haryati

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

This research analyses the optimisation of the electronic performance appraisal system (e-Kinerja) implementation within the context of the Civil Servant (ASN) performance management transformation at the Sidoarjo Regency Regional Civil Service Agency. The e-Kinerja system represents a digital innovation in ASN performance appraisal, developed in accordance with the Minister of State Apparatus Utilisation and Bureaucratic Reform Regulation Number 6 of 2022. This qualitative research, employing a case study approach, utilised purposive sampling for informant selection, with data gathered through participant observation and documentary analysis. Data analysis followed the Miles and Huberman model, encompassing data reduction, data display, and conclusion drawing. The research findings indicate that the e-Kinerja implementation faces challenges regarding system integration with the Personnel Information System (SIMPEG), synchronisation of personnel data, and equitable dissemination of information to all Civil Servants. Nevertheless, the system is proven to enhance accountability, transparency, and work productivity of Civil Servants through measurable daily reporting mechanisms and monthly targets. This study contributes theoretically to the literature on technology-based public sector performance management and practically through recommendations for developing a more integrated e-Government system. Policy implications include the necessity for accelerating the digitalisation of personnel services, strengthening the capacity of civil service human resources in digital literacy, and developing an information technology infrastructure that supports bureaucratic transformation towards a more efficient, accountable, and responsive.  

Budi Kariyawan; Ika Devy Pramudiana; Aris Sunarya

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

Waste management in Indonesia continues to face serious challenges, with waste generation reaching around 68 million tonnes per year, while the traditional landfill-based approach has become increasingly ineffective and unsustainable. This study aims to: (1) analyse the policy strategies of local government in implementing Integrated Waste Treatment Facilities (IWTFs) in Sidoarjo Regency; (2) identify the key success factors of the IWTF programme; (3) evaluate its impact on waste reduction and community participation; and (4) propose an effective governance model that can serve as best practice for other regions. Using a qualitative single case study approach, data were collected through in-depth interviews with local government officials, IWTF managers, and community leaders, as well as field observations at five IWTF sites and a review of relevant policy documents. Thematic analysis was applied within the framework of policy implementation and collaborative governance theories. The results show that IWTF success in Sidoarjo was driven by four main factors: strong political commitment supported by adequate budget allocation, a collaborative partnership between government, community, and private sector, community empowerment through economic incentives via waste banks, and a structured monitoring–evaluation system. The IWTF programme has reduced landfill waste by 35%, increased public waste-sorting participation from 20% to 68%, and generated IDR 2.4 billion annually from recycling activities. Overall, Sidoarjo’s IWTF initiative demonstrates that sustainable waste management can be achieved through decentralized, participatory, and collaborative governance backed by consistent policy and institutional capacity.

Wira Yudha Alam; Rena Oktavianti Maghfiroh; Vivi Amelia; Christiano Yhuga Pamungkas

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base. This study analyzes the impact of the implementation of the Final Income Tax policy on MSME taxpayer compliance, focusing on reporting and payment behavior. The findings indicate that the tax rate reduction positively influences compliance levels among MSME taxpayers. However, several challenges persist, including limited understanding of tax procedures, lack of socialization, and low digital literacy related to tax systems. Therefore, beyond lowering tax rates, continuous education, mentoring, and the enhancement of digital-based tax services are necessary to strengthen voluntary compliance. This policy is considered a strategic initiative in improving Indonesia’s tax system and supporting sustainable economic growth driven by the MSME sector.