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The research discusses the evolution of public sector regulation in Indonesia, from the pre-reform era to the contemporary reform era, and the implementation challenges encountered. The library research method is adopted to facilitate an exploration of different regulatory mechanisms and paradigms that influence national financial governance. The research shows a trend towards the establishment of more accountable and transparent systems of regulation. Major challenges identified are the absence of skilled human resources, underdeveloped information technology infrastructures, and limited awareness of public accountability.

The high divorce rate of young couples in Medan City indicates a crisis in family resilience, especially in early marriage. This study aims to determine the divorce rate of young couples, identify the causal factors, and analyze strategies to reduce the divorce rate. The research approach used is qualitative with a case study at the Class I-A Religious Court of Medan. Data were collected through interviews, observations, and documentation of the court and community leaders. The results of the study indicate that economic factors, prolonged conflict, domestic violence (KDRT), and forced marriage are the dominant causes of the high divorce rate. Suggested solutions include increasing premarital education, religious counseling, and strengthening the role of the family in fostering household resilience.

Radio remains popular due to its intimate and personal nature, despite facing challenges from the advancement of digital technology. Radio Kisi FM Bogor has responded to this by implementing a digital convergence strategy, particularly in the Kisi Music By Request program. This study aims to analyze the digital convergence strategy implemented in efforts to increase listenership, as well as the challenges and solutions encountered. The research uses a descriptive qualitative approach with the theory of media convergence by Pavlik. The study was conducted at Radio Kisi 93.4 FM Bogor from June to December 2024. Data were collected through interviews, observation, and documentation, and analyzed using the Miles & Huberman model through data reduction, data display, and conclusion drawing. The digital convergence strategy implemented by Radio Kisi FM Bogor has proven effective in enhancing the competitiveness of the Kisi Music By Request program through the utilization of technology, increased audience interaction, and adaptation to the dynamics of the modern broadcasting industry. This study shows that the integrated implementation of a digital convergence strategy can enhance the competitiveness of local radio in the digital era through technological optimization, audience engagement, and adaptation to the development of new media.

The reason of this study is to research the impact of product pleasant and price notion on client loyalty at PT Langgeng Utama Rekaindo Kediri using customer pleasure as a mediating variable. A quantitative technique is used on this take a look at and Structural Equation Modeling-Partial Least Squares (SEM-PLS 4.0) as an evaluation technique. a web questionnaire changed into used to accumulate facts with a 4-point Likert scale and 140 respondents were involved with the purposive sampling technique used. The effects showed that product high-quality shows a advantageous and significant direct impact on client loyalty. rate notion has a high quality effect on client loyalty, but this effect is not statistically significant. Product high-quality shows a high-quality and significant direct effect on client pride. fee perception shows a fantastic and massive direct impact on client satisfaction. client delight has a positive effect on client loyalty, but this effect is not statistically significant. Product high-quality shows a direct impact on client loyalty thru mediation of client pride does now not show tremendous results. The indirect effect of rate belief on client loyalty via mediation of purchaser pride also does not show sizeable consequences.

This study aims to identify the leading economic sectors in East Kalimantan Province and analyze their influence on the development of the National Capital of the Archipelago (IKN) as an economic superhub. Using secondary data from 2019–2023, the analysis applies Location Quotient (LQ), Dynamic LQ (DLQ), Shift-Share, and SWOT methods to evaluate the regional economy. Results show that the mining and quarrying sector remains dominant, while agriculture and processing industries demonstrate stable potential for sustainable growth. The study also highlights the urgency of economic diversification, human capital development, and renewable energy as strategic steps to reduce dependence on extractive sectors. The formation of a collaborative blueprint between regional governments, businesses, and communities with the IKN Authority is proposed to strengthen connectivity and economic integration. This research provides critical insights for policy formulation to support East Kalimantan’s transformation as a central player in national development.

The COVID-19 pandemic has had a majorimpact on Indonesia's economy, particularly on micro, small, and medium enterprises (MSMEs). Islamic economics, with its principles of justice and social instruments such as zakat and waqf, offers solutions to strengthen economic resilience in the post-pandemicperiod. This study employs a descriptive qualitative approach to analyze the role of Islamic economics in supporting economic recovery. The findings show that Islamic economics is effective in promoting wealth redistribution, empowering MSMEs, and protecting vulnerable groups. A broader and more collaborative implementation of Islamic economicsis needed to build national economic resilience.

This study examines the economic thought of Abu Ubaid al-Qasim bin Sallam as presented in his seminal work Kitab al-Amwal, with a particular focus on public finance within the framework of Islamic economics. Abu Ubaid emphasized the importance of distributive justice and the balance between individual rights, society, and the state in managing public wealth. He outlined various fiscal instruments such as zakat, kharaj, jizyah, fa’i, ‘usyur, and khumus as sources of state revenue that must be administered in accordance with sharia principles. In addition, his views on agrarian policies (such as iqtha’, ihya al-mawat, and hima) and the function of money demonstrate a strong relevance to a just and sustainable modern economic system. This research employs a qualitative approach using literature review as its primary method. The findings reveal that Abu Ubaid’s economic concepts are not only contextually relevant to the Abbasid era but also remain applicable in addressing contemporary challenges in public finance and wealth distribution, particularly in strengthening zakat governance in Indonesia.  

Tax law is a branch of public law that governs the relationship between the state and taxpayers in terms of tax collection. In the context of modern taxation systems, tax law not only encompasses the legal basis for tax imposition but also includes the set of rules and regulations that underpin its implementation and enforcement. This article aims to provide a comprehensive understanding of the concept of tax law, the fundamental principles of taxation, the types of taxes according to legislation, and the development of tax regulations currently enforced in Indonesia. Using a normative approach, this article analyzes the legal foundations of taxation such as the General Provisions and Tax Procedures Law (UU KUP), as well as supporting legislation including the Law on Harmonization of Tax Regulations (UU HPP). The discussion also covers the principle of fairness in taxation, the authority of the Directorate General of Taxes, and the rights and obligations of taxpayers. With a robust legal framework and continuously updated regulations, the tax system is expected to provide legal certainty, improve compliance, and create a fair and sustainable system.

Value Added Tax (VAT) is one of the key sources of state revenue within Indonesia’s taxation system. VAT is imposed on the consumption of goods and services domestically and is categorized as an indirect tax, meaning it is ultimately borne by the end consumer but collected and reported by taxable entrepreneurs. This study aims to provide a comprehensive understanding of the VAT mechanism, including its collection, reporting, and the challenges encountered in its implementation in Indonesia. The research method employed is a literature review using a descriptive-qualitative approach that analyzes laws, official documents, and academic literature. The findings indicate that although VAT significantly contributes to the State Budget (APBN), its application still faces several issues such as low taxpayer compliance, administrative complexity, and inequality in tax burden distribution. Therefore, tax policy reform and administrative improvements are needed to enhance the effectiveness and efficiency of VAT collection in Indonesia.

This study examines the role of environmental cost management in improving operational efficiency in manufacturing companies. Using a descriptive qualitative approach through a case study in Indonesia, the findings show that effective environmental cost management reduces waste and enhances production efficiency. Separate reporting of environmental costs also improves transparency and accountability.

The hybrid work era, which combines remote work with face-to-face work, has brought about new challenges and opportunities in business communication, particularly in the negotiation process. This study aims to analyze the role of digital communication media in supporting the effectiveness of business negotiations. Using a descriptive qualitative approach, data was collected through in-depth interviews with several professionals from various industrial sectors who are active in online negotiation activities. The results indicate that digital communication media such as Zoom, Microsoft Teams, and WhatsApp play a crucial role in enhancing time efficiency, flexibility, and the speed of information exchange. However, limitations in nonverbal expression and the risk of miscommunication remain significant challenges. This study suggests adopting adaptive digital communication strategies, including virtual communication training and the use of a combination of synchronous and asynchronous media to achieve optimal negotiation outcomes.

This study aims to analyze the level of efficiency of the financial performance of Islamic commercial banks in Indonesia using the Data Envelopment Analysis (DEA) method. This study uses a purposive sampling method and uses secondary data in the form of input and output variables from 2020 to 2024 at 10 selected Islamic Commercial Banks (BUS). Data processing was carried out using MaxDEA 12.2 software. The results of the study show that the average annual efficiency level is relatively stable, ranging from 0.773 to 0.817. 2023 recorded the highest average efficiency level, indicating an increase in input management in most banks. Conversely, 2022 was the period with the lowest efficiency, which was likely due to increasing inefficiency or less than optimal utilization of resources in that year. Individually, only Bank Panin Dubai Syariah, Bank Syariah Bukopin, and BTPN Syariah emerged as the banks with the most efficient performance, marked by efficiency scores approaching or reaching 1 in almost all years of the study.

This study aims to systematically examine the relationship between budget participation and organizational culture on improving managerial performance in the government sector. Using the Systematic Literature Review (SLR) approach with PRISMA guidelines, a total of ten relevant national and international scientific articles in the period 2020 - 2025 were analyzed thematically and comparatively. The results showed that budget participation generally contributes positively to managerial performance, especially when supported by an adaptive, collaborative and inclusive organizational culture. Organizational culture plays an important role as a reinforcing factor, which can maximize the effectiveness of the participatory budgeting process. However, there were also variations in results that were influenced by organizational characteristics, leadership styles, and internal cultural readiness. This study concludes that the synergy between participatory systems and organizational culture is a key prerequisite for creating superior managerial performance in government environments. The findings provide strategic implications for policy makers in designing more participatory budget governance and building an organizational culture that supports bureaucratic transformation.

This study aims to analyze the factors that influence the income of female traders in the informal sector, specifically at Amlapura Timur Market, Karangasem Regency. The research employs a quantitative associative method using multiple linear regression analysis to examine the effects of age, working hours, capital, business location, and transportation costs on the income of female traders. Data were collected from 93 respondents using purposive sampling. The results show that age, working hours, capital, business location, and transportation costs simultaneously have a significant effect on the income of female traders. Partially, age has a negative effect on income, while working hours, capital, business location, and transportation costs have positive effects. This study provides insights into the challenges and opportunities faced by female traders in traditional markets and offers recommendations for gender- and location-based economic empowerment strategies.  

Global warming triggers various environmental issues such as rising sea levels and extreme weather pattern changes. Fuel-powered vehicles are considered the main contributors to global warming and air pollution. The government’s commitment to sustainable development is evident through the promotion of electric vehicles and the development of charging station infrastructure as regulated by Presidential Regulation (Perpres) Number 55 of 2019. This study aims to examine the simultaneous and partial effects of product quality, income, and price variables on the purchase intention of electric vehicles in Denpasar City. The sample determination used a non-probability sampling technique with purposive sampling method involving 100 respondents. Data collected were analyzed using multiple linear regression analysis. The results indicate that product quality has a positive and significant effect on purchase intention, income has a positive and significant effect on purchase intention, and price has a negative and significant effect on purchase intention.

Plantation agriculture encompasses all activities involving the cultivation of specific crops and the commercialization of their products and services, supported by science, technology, capital, and management, with the aim of improving the welfare of plantation business actors and the wider community. This study aims to analyze the production scale, input elasticity, and factors affecting clove production in Umejero Village, Busungbiu District, Buleleng Regency. Given the high dependence of farmers on harvest outcomes and price fluctuations, this analysis is essential to understand the impact of economic and agronomic variables such as working capital, labor, land area, and selling price on production output. The study employs a quantitative method using multiple linear regression based on the Cobb-Douglas production function. Data were collected through questionnaires and interviews with clove farmers in Umejero Village using purposive sampling. The results indicate that all four variables simultaneously have a significant effect on clove production, with each variable also having a partial positive influence. The analysis of production scale shows increasing returns to scale, meaning that a proportional increase in all input factors leads to a more than proportional increase in output. The elasticity analysis indicates that capital input is elastic, suggesting that a small increase in capital leads to a disproportionately large increase in output. In contrast, labor, land area, and selling price are inelastic, implying that increases in these inputs result in only modest increases in output. These findings highlight the need for solid policy foundations and strategic initiatives to enhance clove productivity both at the farmer and local government levels. Furthermore, the study’s results are expected to assist farmers in making more informed and sustainable decisions in farm management, ultimately contributing to the improved welfare of clove-farming communities in the region.  

Information technology has rapidly brought progress and great influence on human life. Digitalization facilitates all the needs and affairs of modern humans, because almost everything can be controlled with a smartphone. The purpose of this study is to determine the role of digital business literacy in fostering entrepreneurial spirit in adolescents. This research uses a qualitative method that focuses on analyzing the role of digital business literacy. This research provides an overview of the role of digital business literacy in fostering the entrepreneurial spirit in adolescents. The results of the discussion of several previous researchers, it can be concluded that the socialization of digital business literacy is proven to have a positive and significant influence in fostering the entrepreneurial spirit in adolescents / generation Z. The largest number of entrepreneurs is the age group of the entrepreneurial spirit. The largest number of entrepreneurs is the age group over 50 years, but digital entrepreneurs are currently dominated by young entrepreneurs. This is in accordance with the digital literacy theory proposed by Paul Gilbert, that digital literacy is able to make a person think critically, not just technical skills.

Maritime security in Indonesia faces numerous challenges, including piracy, smuggling, and environmental degradation that threaten the sustainability of the maritime sector. Blockchain technology, known for its transparency, security, and efficiency, presents a potential solution to enhance maritime security systems in Indonesia. This study explores the application of Blockchain technology in improving surveillance, tracking, and data validation in the maritime sector. By analyzing existing literature and case studies, the research identifies how Blockchain can strengthen security systems through smart contracts, real-time supply chain tracking, and increased transparency in maritime transactions. The study also discusses the challenges of implementing Blockchain technology in Indonesia's maritime sector and offers recommendations to accelerate its adoption. The findings aim to provide insights for policymakers and practitioners in developing technology-driven solutions to enhance maritime security in Indonesia.

Crime represents unlawful acts contrary to societal norms. In 2021, Jayapura City experienced a high number of criminal cases, predominantly involving crimes against property and goods. This study maps the distribution of crime rates and identifies contributing factors in Jayapura City using the K-Means Clustering and Analytical Hierarchy Process (AHP) methods. K-Means Clustering analysis revealed five crime levels: high, relatively high, moderate, quite low, and low. North Jayapura District exhibited the highest crime rates among all districts, with Gurabesi Village similarly showing elevated criminal activity. The clustering results were subsequently mapped to visualize the spatial distribution patterns of crime. AHP analysis identified economic factors and low educational attainment as primary contributors to criminal behavior in Jayapura City. Among various intervention alternatives, job creation emerged as the most effective strategy, achieving the highest comparative value for simultaneously improving educational quality and security conditions. These findings provide crucial insights for law enforcement agencies and policymakers to develop targeted crime prevention strategies, focusing on economic development and educational improvement in high-risk areas, particularly North Jayapura District and Gurabesi Village.

Rapid advances in information technology have fuelled the emergence of digital currencies such as Bitcoin as an increasingly popular means of transaction in Indonesia. However, behind the convenience and speed offered, the use of Bitcoin also poses a high risk of fraud in online transactions. The main objective of this research is to analyse the nature of legal protection for Bitcoin users in Indonesia. This research applies normative juridical method with statutory approach, conceptual approach, case study analysis, and refers to legal protection theory, online transaction theory, and legal economic theory. One of the case studies studied is the High Court Decision 1240/Pid.Sus/2022/PN Tng which reflects the existence of a vacuum and vagueness of legal norms in the protection of Bitcoin users. The analysis shows that although Bitcoin has been regulated under the legal framework of digital asset trading, there are still inefficiencies in the application of legal protection in a comprehensive and effective manner. This research emphasises the need for more progressive regulatory reforms, as well as strengthening the role of law enforcement agencies and financial technology supervisors to ensure fair, certain and comprehensive protection for Bitcoin users in the territory of Indonesia. It is hoped that the results of this research can strengthen theoretical contributions in enriching the development of digital economy law and become a practical reference for policy makers.