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Abstract. The motor vehicle tax amnesty program is a regional government policy aimed at encouraging taxpayers to fulfill their tax obligations, particularly those who are in arrears. This study aims to analyze the role of the motor vehicle tax amnesty program in increasing local revenue in the City of Sukabumi. A descriptive qualitative method was used, with data collected through observation. The results indicate that the implementation of the tax amnesty program has had a positive impact on increasing the number of taxpayers who settled their tax arrears and has significantly contributed to the growth of local revenue from the motor vehicle tax sector. The program also enhanced public awareness regarding timely tax payment. Therefore, the motor vehicle tax amnesty program can be considered effective as a short-term strategy to optimize local revenue, although follow-up policies are still needed to maintain long-term tax compliance. Keywords: tax amnesty, motor vehicle tax, local revenue, tax compliance   Abstrak. Program pemutihan pajak kendaraan bermotor merupakan salah satu kebijakan pemerintah daerah yang bertujuan untuk mendorong wajib pajak dalam memenuhi kewajiban perpajakannya, terutama bagi pemilik kendaraan yang menunggak pajak. Penelitian ini bertujuan untuk menganalisis peran program pemutihan pajak kendaraan bermotor dalam meningkatkan pendapatan asli daerah (PAD) di Kota Sukabumi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif dengan teknik pengumpulan data melalui studi observasi. Hasil penelitian menunjukkan bahwa pelaksanaan program pemutihan pajak memberikan dampak positif terhadap peningkatan jumlah wajib pajak yang membayar tunggakan, serta berkontribusi signifikan terhadap peningkatan PAD dari sektor pajak kendaraan bermotor. Program ini juga mampu meningkatkan kesadaran masyarakat dalam membayar pajak secara tepat waktu. Dengan demikian, program pemutihan pajak kendaraan bermotor dapat dikatakan efektif sebagai strategi jangka pendek untuk mengoptimalkan penerimaan daerah, meskipun tetap diperlukan kebijakan lanjutan guna menjaga kepatuhan pajak dalam jangka panjang. Kata kunci: pemutihan pajak, pajak kendaraan bermotor, pendapatan daerah, kepatuhan pajak

Integrated public services in a one-stop service system, such as the one implemented at the Mal Pelayanan Publik (MPP) Badung, serve as an answer to the public's demand for efficient, fast, and transparent bureaucracy. However, in its implementation, MPP still faces various strategic challenges, such as fragmentation between agencies, limited human resources, and suboptimal digital system integration that supports cross-sector services. This study aims to analyze adaptive and collaborative managerial strategies to address these challenges and explore digital innovation opportunities to improve service quality. By using a literature review method from various journals, policy reports, and supporting documents, this study shows that the success of the one-stop service system greatly depends on visionary leadership, synergy between agencies, and adequate technological support. The discussion concludes that flexible, responsive managerial strategies that emphasize cross-agency collaboration can enhance efficiency and user satisfaction. Therefore, updating digital systems, involving the community, and improving human resource capacity are crucial steps in realizing modern and sustainable public services. Another key factor for success is the adoption of innovative digital technologies. By investing in digital infrastructure, MPP can automate many of its processes, reducing paperwork, speeding up response times, and ensuring better coordination between departments. The development of user-friendly platforms and mobile applications will also allow citizens to access services more easily, improving their satisfaction. Additionally, involving the community in the decision-making process through feedback and engagement mechanisms can help identify areas for improvement and tailor services to better meet the public's needs. To ensure long-term success, continuous capacity building for human resources is essential. Well-trained staff, equipped with the skills and knowledge to operate advanced systems, will be able to provide higher-quality services.

This study aims to analyze the efficiency of raw material inventory control for bread products at Rejeki Bakery in Mijen, Semarang, and to examine the application of the Material Requirement Planning (MRP) method in optimizing raw material inventory costs. The research employs a quantitative approach using secondary data as the main source. The data analysis technique utilized in this study is the Material Requirement Planning (MRP) method, which includes three inventory control techniques: Lot For Lot (LFL), Economic Order Quantity (EOQ), and Period Order Quantity (POQ). Each method was analyzed to determine the most efficient inventory cost. The results show that the raw material inventory cost using the Lot For Lot (LFL) method is Rp 2,400,000.00, the Economic Order Quantity (EOQ) method results in an inventory cost of Rp 2,992,600.00, while the Period Order Quantity (POQ) method incurs a cost of Rp 6,924,800.00. Additionally, the current raw material inventory cost under Rejeki Bakery’s management policy is Rp 2,681,600.00. Based on these findings, the implementation of the Material Requirement Planning (MRP) method at Rejeki Bakery in Mijen, Semarang, has demonstrated its effectiveness in improving the efficiency of inventory management. Among the three techniques analyzed, the Lot For Lot (LFL) method proves to be the most cost-effective, as it minimizes excess inventory while ensuring that production needs are met. This study highlights the importance of selecting an appropriate inventory control method to optimize costs and enhance operational efficiency in bakery production.

Tax aggressiveness refers to corporate actions aimed at reducing taxable income through tax planning strategies. This study aims to provide empirical evidence regarding the effect of profitability and liquidity on tax aggressiveness, with corporate social responsibility (CSR) disclosure as a moderating variable. This research is based on agency theory and focuses on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The study sample consists of 87 companies, selected using a purposive sampling technique. The research employs Moderated Regression Analysis (MRA) to analyze the data. The findings indicate that profitability significantly influences tax aggressiveness, while liquidity does not. Additionally, CSR does not moderate the relationship between profitability and tax aggressiveness, nor does it moderate the effect of liquidity on tax aggressiveness. The theoretical implication of this research supports and expands the understanding of agency theory in tax-related decision-making. The practical implication suggests that highly profitable companies should avoid engaging in tax aggressiveness, as it may damage their corporate image. Moreover, fair tax policy implementation and enhanced government supervision are necessary to minimize tax avoidance practices

Performance audit is a strategic instrument to strengthen transparency and accountability in the governance of Village-Owned Enterprises (BUMDes). However, current practices of BUMDes auditing in Indonesia remain limited, fragmented, and often fail to uphold the principles of good governance. This study aims to identify and synthesize the implementation of performance audits in BUMDes across various regions through a Systematic Literature Review (SLR) of 28 articles published between 2013 and 2024. Sources were obtained from Scopus, DOAJ, Google Scholar, and Garuda, with thematic analysis applied. The study identifies five core issues: weak internal audit mechanisms, limited community participation, low utilization of information technology, cultural resistance, and the role of audits in improving village economic performance. The paper proposes a participatory audit model grounded in local familial values and supported by appropriate digital tools. This hybrid model is contextually suited to promote accountability in rural areas where institutional capacity is limited but social cohesion is strong. Theoretically, this research extends the relevance of stewardship theory and participatory governance to micro-level public sector entities. Policy implications highlight the need for adaptive, community-based audit mechanisms as a foundation for accountable rural development

Sharia cooperatives are Sharia-based economic institutions that play a strategic role in empowering the economy of the Muslim community. By adhering to principles such as the prohibition of riba (usury), gharar (uncertainty), and maysir (gambling), as well as implementing profit-sharing systems (mudharabah or musharakah), Sharia cooperatives provide a fair, transparent, and inclusive alternative to support economic activities in society. These cooperatives aim not only to achieve financial gains but also to fulfill social missions, such as poverty alleviation, equitable welfare distribution, and holistic improvement of the community’s quality of life. Various products and services offered—such as Sharia savings, halal financing, and Sharia-compliant investments—provide financial solutions that align with Islamic values and meet societal needs. Nevertheless, the implementation of Sharia cooperatives faces several challenges, including limited public understanding, competition with conventional financial institutions, and constraints in human resources and capital. Through public education, capacity building for cooperative managers, and comprehensive government policy support, Sharia cooperatives hold great potential to become a key instrument in fostering a more just, equitable, and sustainable economy. This study emphasizes the importance of integrating Sharia values into cooperative management to ensure its contribution to the sustained welfare of the community.

This article explores the strategic implementation of financial and fiscal policies aimed at enhancing community welfare. It begins by defining key concepts and the importance of sustainable economic growth for societal well-being. The study highlights the role of government spending and taxation in redistributing resources to underserved populations. By analyzing case studies from various countries, the article illustrates successful policy frameworks that have led to improved living standards. Furthermore, it discusses the challenges policymakers face in balancing economic efficiency with equity. The significance of stakeholder engagement in policy formulation is also emphasized, showcasing how community input can lead to more effective outcomes. Additionally, the article examines the impact of social safety nets and public services on reducing poverty and inequality. It advocates for a holistic approach that integrates both financial and fiscal measures to create a comprehensive strategy for welfare enhancement. Ultimately, the findings suggest that well-designed policies can significantly improve the quality of life for all citizens. The article concludes with recommendations for future research and policy development aimed at fostering inclusive growth.

This research discusses the implementation of Pancasila values in building national economic independence that is free from neo-imperialism. Indonesia's economic dependence on foreign countries, which has increased in line with the global crisis, poses a challenge to foreign dominance in strategic sectors. This research aims to analyze how Pancasila values such as cooperation, social justice, and independence can be the basis for independent and equitable economic policies. The method used is library research with literature study and analysis of economic policy documents. The results show that the application of Pancasila values in the development of cooperatives and MSMEs as well as the distribution of economic resources can confront neo-imperialism and strengthen economic sovereignty. The research highlights the importance of synergy between the government, the private sector, and the community as well as policy reforms in favor of economic independence. In conclusion, the implementation of Pancasila values in economic policy can be a strong foundation for building sustainable national economic independence.

This research explores the impact of digitalization on Micro, Small, and Medium Enterprises (MSMEs) using a systematic literature review (SLR) approach based on the PRISMA method. The data collection process began with the identification of relevant scientific articles using the keywords "digitalization," "MSMEs," and "digital transformation," through leading academic databases, such as Scopus, Google Scholar, and JSTOR. The initial search identified 278 articles, of which 35 met the predetermined inclusion criteria. A thorough analysis of these 35 articles revealed that digitalization plays a pivotal role in fostering innovation within the MSME sector, offering benefits such as enhanced operational efficiency, expanded market access, and strengthened social, economic, and environmental sustainability. However, the implementation of digitalization in MSMEs is encumbered by several challenges, including limited resources, uneven digital infrastructure, and cyber security threats. The study underscores the significance of the government's role in establishing regulatory frameworks, offering financial incentives, and fortifying infrastructure to facilitate the sustainable digital transformation of MSMEs. This research provides strategic insights for policymakers, practitioners, and academics, offering guidance on the successful adoption of digitalization in the MSME sector.

Green Management has become an important strategy for companies to face environmental challenges while increasing competitiveness in the global market. This study aims to analyze the implementation of Green Management as a strategic approach in increasing the company's competitive advantage. The research method used is a literature review of various relevant previous studies, including the concept of Green Management, its impact on operational efficiency, product innovation, and corporate image. The results of the analysis show that the adoption of Green Management contributes significantly to reducing operational costs through energy efficiency and waste management. In addition, companies that implement sustainable practices succeed in creating added value for consumers, increasing customer loyalty, and strengthening market positions. This study also identifies several challenges, including initial implementation costs and organizational resistance, which can be overcome through government policy support and increasing environmental awareness among stakeholders. Thus, Green Management not only supports environmental sustainability goals but also provides strategic advantages for companies in the long term.

Branch Watergate Cooperative This study aims to determine the Application of Rescheduling Policy as an Effort to Resolve Non-Performing Loans at the Bola Branch Watergate Cooperative. The data collection techniques used were observation, interviews and documentation. The data analysis technique used is qualitative analysis, namely data collection and analysis, data reduction, data presentation, and verification or conclusions. The results of this study show that the causes of non-performing loans are: internal factors include: Less selective cooperatives in the analysis of credit, Lack of survey processes and the existence of family relationships. . External factors include mental factors, economic factors seen from the low income of members, member errors in calculating and not understanding well the business made so that they experience failure in managing the business, members are tempted by 3 times the share loan, and lack of communication. The implementation of rescheduling policy as an effort to resolve non-performing loans has gone well and meets the criteria. The rescheduling process was successful because most members were able to pay off the loan.

This study aims to analyze the implementation of the fulfillment of socio-economic rights of the community in Rote Ndao Regency, as one of the underdeveloped regions in Indonesia, and to identify the obstacles faced by the local government in its efforts to fulfill them. Socio-economic rights, such as access to education, health, employment, and public services, are part of the human rights guaranteed by the constitution. However, their implementation often encounters various obstacles in areas with less developed socio-economic conditions. This study uses a qualitative method with a descriptive analytical approach. Data were collected through in-depth interviews, document studies, and field observations. The results of the study indicate that the implementation of socio-economic rights in Rote Ndao Regency is still not optimal. This can be seen from the low level of community access to educational facilities, health services, and basic infrastructure. On the other hand, the local government faces a number of significant obstacles, such as budget constraints, lack of adequate infrastructure, low quality of human resources, geographical barriers, and weak coordination between agencies. As a solution, this study recommends increasing budget allocations for priority sectors, developing basic infrastructure, improving the quality of human resources through education and training, and strengthening cross-sectoral coordination. In addition, active community involvement in the planning and implementation of development programs is also very important to improve the effectiveness of policies. The results of this study are expected to contribute to local governments and other stakeholders in formulating more effective strategies to accelerate the fulfillment of people's socio-economic rights, while improving the quality of life in Rote Ndao Regency.

Village regulations are set out in Law No. 6/2014, which explains that a village has the authority to regulate and oversee the needs of the community, including the authority to manage their own finances. By law, the village government is required to report to the government on its performance as a result of this financial management authority. In its implementation, village financial management must be considered because it is very important. In the management of village finances, there are possible administrative and substantive risks that can lead to legal problems due to the less than optimal capacity of village officials in preparing reports and making reports on financial responsibilities. Seeing Permendagri Number 20 of 2018 regarding efforts to manage village finances starting from planning to accountability. This community service program is intended to provide training and knowledge for village officials in Bumijawa District on how to compile accountable, orderly, participatory, orderly, disciplined, and transparent financial reporting based on applicable regulations. In addition, this community service helps minimize the occurrence of financial irregularities in the future so that village financial managers can avoid things that are against policy

Investment regulations have an important role in encouraging economic growth and increasing national competitiveness. This research aims to analyze the effectiveness of investment regulations in Indonesia, especially in the context of attractiveness for domestic and foreign investors. This research method uses a qualitative approach with policy analysis and secondary data. The research results show that although various regulations such as the Job Creation Law have been implemented to facilitate investment, bureaucratic challenges and legal uncertainty are still the main obstacles. This research recommends strategic steps to improve the implementation of investment regulations to strengthen national economic competitiveness.

The cross – border fintech payment industry faces many cybersecurity issues, including the possibility of data theft, fraud and low efficiency due to reliance on conventional intermediaries. Based on decentralized and cryptgrahpic system, blockchain technology can improve the security and efficiency of cross – border payments. The purpose of this study is to see how the implementation of blockchain affects the transparency, speed and cost of transactions. Using literature studies and case analysis, it was found that blockhain technology can reduce the risk of fraud by making institutions transparent and immutable. In addition, it allows for automated payments through smart contracats, scalability, regulation and technology adoption are some of the challenges that still hinder its implementation. The results of the study show that blockchain is an innovation strategy that has the potential to transform payments across the fintech sector, but it requires synergy between technology, policy and industry players for optimal implementation.  

The population density in Surabaya City makes the needs of the community, one of which is transportation, high. Transportation has an important role in meeting the needs of the community in everyday life in the economic, socio-cultural and political fields. Unfortunately, this has led to traffic congestion. Thus, Surabaya City is trying to improve the public transportation system by launching environmentally friendly public transportation as an effort to implement a green economy, namely Suroboyo Bus. This research uses a qualitative method with a library research approach. Information was obtained from various institutional reports, scientific articles, websites, books, and related regulations. The focus of data acquisition sources is credible journal publishers. The results showed that congestion in Surabaya City was reduced due to the enthusiasm of the community to switch to public transportation compared to private vehicles to reduce greenhouse gas emissions. In addition, the Suroboyo Bus payment innovation by exchanging plastic bottles has succeeded in attracting the interest and awareness of some people in Surabaya City to manage plastic bottle waste, although there are still other complaints in the implementation of the policy. The role of Suroboyo Bus as an effort to improve the green economy can be said to be quite successful, but improvements still need to be made and the involvement of the government and the community so that Suroboyo Bus continues to be an environmentally friendly sustainable transportation.

This research analyzes the implementation of Regional Government policy in the form of Payakumbuh Mayor's Instruction Number: 01/Instruction/Wk-Pyk/2023 concerning Waste Management. The method used in this research is a qualitative method, namely a case study approach, observation or observation and in-depth understanding of the phenomenon being studied, documentation and interviews with related parties such as traders in traditional markets, residents around the TPS and cleaning officers from the Payakumbuh City Environmental Service. . The research results show that the main obstacle is the community's unpreparedness for the Regional Government's policy to manage waste independently, as a result of the closure of the Payakumbuh Regional TPA due to the impact of the landslide disaster. Another inhibiting factor is that education about waste management has not been thoroughly provided to the community and the lack of support for the facilities needed as well as the application of sanctions and appreciation to the community in waste management. Adequate training and skills are needed, the application of sanctions and partnerships between local governments with the private sector and other social institutions in the promotion and sale of waste recycling products, so that the community is not only independent in waste management but also helps the government in solving waste handling problems.

This study examines the implementation of industrial development policies at PT Pertamina (Persero) as a strategic step in supporting national energy security and sustainable development. Referring to the National Industrial Development Master Plan (RIPIN) 2015-2035, this study highlights Pertamina's contribution to energy source diversification, operational efficiency, and strengthening industrial competitiveness. The analysis was conducted using a qualitative method based on literature studies with the Miles and Huberman model approach. The results of the study indicate that the RIPIN policy is implemented effectively through the development of renewable energy technology and increasing the capacity of energy infrastructure. However, several obstacles such as limited infrastructure, technology adoption, and global competition still affect the achievement of policy objectives. This study provides an important contribution in understanding the role of national energy companies in supporting an inclusive and environmentally friendly industrial development agenda.

The aim of this research is to examine how Indonesia's economic growth in the 2020–2023 era is influenced by the implementation of sharia monetary policy, especially the Bank Indonesia Sharia Certificate (SBIS) and sharia sukuk instruments. This research uses a literature review methodology and analyzes secondary data from sources such as books, scientific journals and articles. An important component of this research is statistical data, which includes information regarding inflation, economic developments and sharia monetary policy collected from official organizations such as the Financial Services Authority (OJK), Bank Indonesia and the Central Statistics Agency (BPS). Economic development and changes in SBIS rates are not significantly correlated, according to data analysis. However, the evolution of Islamic sukuk shows a very encouraging pattern. Investor interest in sharia sukuk is increasing, this shows the enormous potential of this instrument in spurring economic expansion. The findings of this research indicate that sharia sukuk have enormous potential as a source of development financing and can play an important role in driving progress in the Indonesian economy, although the contribution of SBIS is less significant.

This study aims to analyze the impact of character education policies on student behavior in schools. Character education has become a priority in national education policy as an effort to form a generation that has integrity, responsibility, and tolerance. The method used in this study is a literature study, where data is collected from various literature, such as scientific journals, books, and relevant research reports. The results of the analysis show that the implementation of character education policies has a positive impact on student behavior, such as increasing discipline, honesty, and the ability to work together. However, the effectiveness of this policy is influenced by several factors, including the quality of implementation in schools, support from teachers and parents, and a conducive school environment. This study is expected to be a reference for policy makers and education practitioners in optimizing character education programs in schools.