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Andrester Bleskadit; Tri Lestari Hadiati; Karmanis Karmanis

International Journal of Law and Civil Affairs 2026 International Forum of Researchers and Lecturers

This study aims to analyse the role of digital literacy of the State Civil Apparatus (ASN) in supporting the implementation of smart cities and improving the quality of public services in the Sorong City Regional Secretariat. The research method used is qualitative with a descriptive approach, through in-depth interviews with structural officials within the Sorong City Secretariat. The results of the study show that the level of digital literacy of civil servants is still varied and greatly influenced by the duties and functions of the position, generational background, and the intensity of the use of digital technology in daily work. The implementation of the smart city concept in Sorong City has not been fully optimal due to limited infrastructure, readiness of human resources, budget support, and coordination between regional apparatus organisations. Nevertheless, digitalisation has had a positive impact on the efficiency of public services, especially in the aspects of administration, transparency, and ease of access to information for the public. This study also found that the success of digital governance is highly determined by the commitment of regional leaders, internal policies that support the digital capacity building of civil servants, and continuous training and mentoring. Therefore, strengthening the digital literacy of civil servants is a strategic and sustainable priority policy to support the development of smart cities and digital public services that are effective, inclusive, and accountable in Sorong City.

Aisyah Amelia Purba; Syanda Rabiatul Adwiya; Yuni Andriani Ritonga; Rania Atikah Putri; Yenti Arsini

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This research aims to describe the process of transforming Micro, Small, and Medium Enterprises (MSMEs) toward a digital economy through QRIS (Quick Response Code Indonesian Standard) training and the creation of creative banners as promotional media in Batu Karang Village, Karo Regency. Digital transformation has become an essential need for MSMEs to adapt to changes in consumer behavior and rapid technological development. This study employs a descriptive qualitative approach focusing on training materials and the implementation process, without using quantitative data or interview results. The findings indicate that QRIS training provides MSME actors with conceptual and practical understanding of digital payment systems that are efficient, secure, and convenient. In addition, creative banner development functions as a visual promotional tool that strengthens business identity and enhances consumer attraction. The integration of QRIS with creative banners creates synergy between digital payment systems and promotional strategies that are relevant to the conditions of rural MSMEs. Overall, this research demonstrates that digital-based training combined with creative promotional media can serve as an effective strategy to enhance MSME readiness in facing the digital economy era in a sustainable manner.

Meutia Nanda; Hilwa Irvi Adzkia; Ira Sulastri Pasaribu; Qory Adinda Siregar; Siti Adelia Arsita +1 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

An earthquake occurs when energy is suddenly released within the earth’s layers, potentially causing loss of life and environmental damage. One factor contributing to the high impact of earthquakes is the lack of student understanding and inadequate education on disaster preparedness. This study aimed to assess earthquake disaster management education at the Nur Adia Junior High School Education Foundation, Tanjung Selamat, Deli Serdang. A quantitative pre-experimental design with a one-group pretest and posttest was applied, involving 63 eighth-grade students. Data were collected through questionnaires to measure students’ knowledge before and after the educational intervention on earthquake disaster management. The results indicated that before the education, 69.8% of students rarely received information about earthquake causes, 61.9% had never participated in school earthquake evacuation simulations, and 55.5% had never practiced evacuation drills. After the educational intervention, knowledge improved, with 66.6% of students reporting that the program significantly increased their understanding of earthquakes. Statistical analysis showed a significant difference between pretest and posttest scores (Sig. 2-tailed = 0.000 < 0.05), confirming the effectiveness of the intervention. The study concluded that education on earthquake disaster management can enhance students’ knowledge and preparedness. It is recommended that schools implement regular educational programs and disaster simulation exercises to cultivate students’ readiness and promote a culture of disaster preparedness within the school environment.

Aulia Rahma; Naila Haya Fauziah; Reydina Pasya Amanda; Siti Aisyah; Tuti Anggraini

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This study aims to improve digital money literacy among the community of Kineppen Village, Munte District, Karo Regency, through education and the implementation of the QRIS (Quick Response Code Indonesian Standard) payment system. The research utilized a descriptive qualitative approach, incorporating field observations, interviews, and direct mentoring with four local businesses: Ayam Penyet Pak Lek, Warkop Aim Tigander, Oke Laundry Kineppen, and Pangkas Singarimbun. The findings show that two businesses, Ayam Penyet Pak Lek and Pangkas Singarimbun, successfully adopted QRIS, leading to smoother transactions and increased customer trust. However, the other two businesses, Warkop Aim Tigander and Oke Laundry Kineppen, still face challenges in adopting the system due to limited internet access and deep-rooted traditional cash payment habits. Despite these barriers, the program significantly enhanced the digital literacy of local entrepreneurs, raising their awareness and readiness to participate in the village’s digital economy. This study emphasizes the importance of continuous support and access to technology in fostering the broader adoption of digital payment systems, particularly in rural areas where technological access may still be limited

Handi Tri Ujiono

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Factual verification of political party membership constitutes a critical administrative stage in electoral management, as it directly affects electoral integrity and democratic legitimacy. In Indonesia, this process remains predominantly reliant on conventional door-to-door verification methods, which face structural constraints including time limitations, excessive administrative burden, high costs, and vulnerability to procedural errors and electoral disputes. Meanwhile, the advancement of e-government and Electronic-Based Government Systems (E-Government) has created opportunities to adopt more accountable and verifiable digital identity mechanisms. This study aims to conceptualize and examine Electronic Know Your Customer (E-KYC) as an administrative governance model for verifying political party membership to strengthen electoral integrity within an e-government framework. Employing a mixed-methods approach with a sequential explanatory design, quantitative data were collected through a survey of 44 election officials at district and municipal election commissions in Central Java Province, Indonesia. Qualitative data were obtained through in-depth interviews with key institutional actors. The findings demonstrate a positive and significant relationship between the adoption of E-KYC and strengthened administrative electoral integrity, democratic public service values, and institutional readiness. Qualitative evidence further indicates that challenges to electoral integrity stem primarily from weaknesses in administrative procedures rather than from political contestation itself. This study concludes that E-KYC should be positioned not merely as a technological innovation but as an institutionalized administrative governance model, contingent upon regulatory clarity, system interoperability, and organizational capacity building.

Rinaldi Bursan; Dina Safitri; Aida Sari; Driya Wiryawan; Prakarsa Panjinegara +3 more

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This community service program aimed to strengthen the capacity of local communities in managing sustainable tourism in Pesawaran Regency, Lampung Province. The initiative was motivated by the region's rich natural and cultural tourism potential, which has not yet been matched by adequate community understanding, institutional capacity, and sustainable practices. The program employed a participatory approach, including socialization, training, mentoring, and evaluations using pre- and post-program indicators. Target participants comprised Pokdarwis (tourism awareness groups), local business actors, village officials, and community leaders. Findings indicate significant improvements in understanding sustainable tourism, institutional capacity, environmentally friendly practices, utilization of local wisdom, and community participation. The program also fostered collective awareness regarding the importance of socially, economically, and environmentally sustainable destination management. Implications extend beyond individual behavior changes to the strengthening of local governance and community readiness to develop community-based tourism destinations. Overall, this initiative contributes to the development of a community empowerment model that supports regional sustainable tourism policies and has potential for replication in other areas with similar characteristics.

Gibral Hamdi; Fadzlul Fadzlul; Jelpa Periantalo

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

The police institution is a law enforcement agency whose operational effectiveness heavily depends on the management of human resources to support organizational development and sustainability. The Directorate of Special Criminal Investigation (Ditreskrimsus) holds a strategic role in handling specialized and complex crimes. Its duties involve addressing various forms of criminal activity with high levels of risk and uncertainty. Such risks are often unpredictable and may arise suddenly. Continuous readiness and sustained vigilance in diverse situations can serve as significant sources of work-related stress. One strategy to mitigate work stress is by enhancing Quality of Work Life (QWL). This study aims to examine the relationship between QWL and work stress among members of the Ditreskrimsus of Polda Jambi. A quantitative approach with a correlational research design was employed, involving 115 members selected through purposive sampling. Data were collected online using questionnaires consisting of a QWL scale and a Work Stress scale. Correlation analysis conducted using SPSS indicated that the majority of respondents were in the moderate category. The findings revealed a significant negative relationship between QWL and Work Stress, with a correlation coefficient of r = -0.549 and a significance level of p < 0.001. These results underscore the importance of continuously improving various aspects of QWL as an effective strategy to prevent and reduce work-related stress.

Najma Sukandi; Ardelia Rahmawati; Putri Alena Hermaliani; Rahma Helmalia

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of the Global Minimum Tax (GMT) through Pillar Two of the OECD/G20 marks a fundamental change in the international tax architecture, especially for developing countries such as Indonesia. One of the key instruments in Pillar Two is the Qualified Domestic Minimum Top-Up Tax (QDMTT), which provides an opportunity for source countries to retain the right to tax the profits of multinational companies with an effective tax rate below 15 percent. This study aims to analyze Indonesia's readiness to face the implementation of GMT through the QDMTT policy, focusing on regulatory aspects and tax administration capacity. The research method uses literature studies with a qualitative-descriptive approach through the analysis of policy documents, tax regulations, as well as academic literature and international reports. The results of the study show that Indonesia's readiness is still in the transition stage. In terms of regulation, Indonesia has shown an initial commitment through the issuance of PMK Number 136 of 2024, but the regulation still needs to be strengthened at a higher level of regulation for long-term legal certainty. From the administrative aspect, the main challenges include the complexity of calculating jurisdiction-based Effective Tax Rates, cross-border data management, as well as increasing the capacity of human resources and information technology infrastructure. This study concludes that the success of QDMTT implementation in Indonesia depends on strengthening regulations, increasing tax administration capacity, and reformulating sustainable investment policies.

Agussalim Agussalim; Amirul Mustofa; Sarwani Sarwani; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Consular services have become a critical site of state intervention in the governance of international labor migration, particularly for migrant-sending countries such as Indonesia whose citizens depend on overseas missions for administrative protection and access to public services abroad. Despite the growing importance of consular institutions in safeguarding migrant workers’ rights and welfare, existing scholarship remains fragmented, offering limited conceptual integration of how administrative capacity shapes institutional readiness in cross-border public service delivery. Addressing this gap, this article presents a structured narrative–integrative literature review that synthesizes international peer-reviewed studies on administrative capacity, policy capacity, consular services, and migrant worker protection published in the last five years. Drawing on Administrative Capacity Theory as the core framework, complemented by Public Service Theory, Policy Implementation Theory, Street-Level Bureaucracy, and Institutional Theory, the review systematically analyzes how different dimensions of capacity configure institutional readiness in consular services. The findings reveal that institutional readiness emerges from the interaction of four interrelated dimensions: human resource capacity, organizational and procedural capacity, institutional and coordination capacity, and resource and infrastructure capacity. Rather than functioning as isolated determinants, these dimensions collectively shape how consular institutions translate formal mandates into service outcomes under conditions of transnational governance, legal pluralism, and fluctuating demand. The review further demonstrates that frontline discretion, coordination gaps, procedural rigidity, and uneven resource allocation are recurrent patterns across the literature, underscoring the dynamic and practice-based nature of administrative capacity in consular contexts. Theoretically, this article contributes to public administration scholarship by extending administrative capacity frameworks into the underexplored domain of cross-border public services and by integrating previously segmented theoretical perspectives into a coherent conceptual synthesis. By reframing consular services as institutionally embedded public service systems rather than solely diplomatic functions, the article advances understanding of institutional readiness in migrant worker protection and provides a robust analytical foundation for future empirical and comparative research in international public administration.

Dimas Rahmatullah; Amirul Mustofa; Sarwani Sarwani; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Digital transformation has become a central agenda in local governments seeking to improve the effectiveness, accessibility, and reliability of public service delivery, particularly in population administration services that constitute the legal foundation of citizenship. In Indonesia, the Surabaya City Government has implemented the Klampid New Generation (KNG) program as an integrated digital platform for population administration services, aiming to streamline civil registration processes, enhance service quality, and expand citizen access. Despite its technological ambition, the implementation of digital population administration services continues to face persistent challenges related to administrative capacity, especially at the municipal level where services are operationalized and directly experienced by citizens. This issue raises an urgent academic and practical question regarding how administrative capacity shapes the performance and sustainability of digital public services within the broader digital government transformation. This article aims to synthesize and critically evaluate the existing scholarly literature on administrative capacity in the implementation of digital population administration services, with analytical relevance to the KNG program in Surabaya City Government. Employing an integrative literature review design, the study systematically examines peer-reviewed journal articles published between 2021 and 2025, retrieved from Scopus, DOAJ, Google Scholar, and SINTA databases. Articles were selected based on predefined inclusion and exclusion criteria and analyzed using thematic and conceptual synthesis techniques. The review identifies key dimensions of administrative capacity that consistently influence digital service implementation, including institutional and organizational arrangements, human resource competence, technological and infrastructural readiness, regulatory and procedural alignment, inter-organizational coordination, and the role of street-level bureaucrats in frontline service delivery.

Ani Aksa Maniani; Karmanis Karmanis; Try Lestari Hadiati

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the readiness of the digital bureaucracy in transforming public services in Sorong City, focusing on the capacity and digital literacy of the State Civil Apparatus (ASN). The research uses a mixed-methods approach with a sequential explanatory design, in which quantitative data are collected through questionnaires and analyzed descriptively and correlatively, and then deepened with qualitative data through in-depth interviews. The study's results show that the Sorong City Government's digital bureaucracy is in the early stages of implementation and has not been optimal. ASN capacity and ASN digital literacy are positively related to the readiness of the digital bureaucracy, but they remain at a sufficient, fundamental level. The transformation of digital public services has increased the efficiency of certain services. However, this improvement has not been evenly distributed due to limited human resources, system integration challenges, and a bureaucratic work culture. The study's implications emphasize the importance of strengthening civil servants' capacity and digital literacy as a prerequisite for the successful transformation of digital public services. The limitation of this study is in use of correlation analysis, which does not explain causal relationships. Further research is recommended to use a more comprehensive analytical approach and expand the scope of the research area.

ST. Amri Alimatul Muflikhah; Tri Lestari Hadiati; Karmanis Karmanis

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Digital transformation of government through the implementation of e-government has become a strategic agenda in bureaucratic reform in Indonesia. Local governments play a crucial role as a bridge between national policies and village governance practices. This article analyzes the implementation of e-government by the Batang Regency Government in support of village governance. This research uses a qualitative approach and a policy analysis method, based on literature reviews and official documents, including regional regulations, SPBE policies, and relevant institutional reports. The analysis was conducted using a theoretical framework of public policy implementation and the principles of good governance. The analysis results indicate that the Batang Regency Government has a relatively adequate e-government regulatory and institutional framework, but its implementation at the village level still faces challenges, including gaps in apparatus capacity, variations in village digital readiness, and suboptimal cross-organizational coordination. This article concludes that strengthening the role of local governments as facilitators, coaches, and coordinators of digital policies is key to the successful implementation of village e-government. These findings provide theoretical contributions to e-government studies and policy implementation, as well as practical implications for formulating local government digital policies.

Egbunu, Achile Solomon; Okedoye, Akindele Michael

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

Artificial Intelligence (AI) is increasingly recognized as a transformative enabler of early disease detection, with the potential to improve diagnostic accuracy, support predictive risk stratification, and advance preventive healthcare. Despite rapid methodological progress, many existing reviews remain performance-centric, offering limited insight into generalizability, ethical governance, and real-world implementation constraints. This paper presents a narrative and integrative review with an adoption-focused, translational perspective, synthesizing recent developments in AI-driven early disease detection across oncology, cardiology, neurology, and infectious disease surveillance. Drawing on peer-reviewed literature published primarily between 2016 and 2025, the review examines reported performance gains alongside persistent limitations related to data heterogeneity, population bias, explainability, and regulatory fragmentation. Through cross-sectional synthesis, we identify three recurring gaps in prior reviews: (i) overgeneralization of AI’s diagnostic superiority, (ii) insufficient consideration of ethical and legal accountability, and (iii) a lack of actionable guidance for scalable clinical implementation. Integrating technical, ethical, and policy dimensions into a unified conceptual framework, this review demonstrates that while AI systems can consistently enhance diagnostic accuracy and early risk stratification in well-defined tasks, sustained clinical adoption depends on aligning technical performance with governance readiness, interpretability, and workflow integration. The analysis further highlights how implementation mechanisms—such as explainable AI, continuous post-deployment monitoring, and clinician-centered deployment strategies—mediate the translation of algorithmic innovation into real-world healthcare impact. Overall, this review provides a critical reference for researchers, clinicians, and policymakers seeking to translate AI innovation into safe, equitable, and trustworthy clinical practice.

Titania Arida Nandini; Setiawan Assegaff; Nurhadi Nurhadi

Prosiding Seminar Nasional Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

The digital transformation of health services through the Mobile JKN application was introduced by BPJS Kesehatan to provide easier access for the public in obtaining information, managing membership administration, and receiving health services more quickly and efficiently. This study aims to measure the readiness level of patients at Abdul Manap Regional Hospital, Jambi City, in adopting the Mobile JKN application using the HOT-Fit method, which covers three main components: Human, Organization, and Technology. Data were collected from 360 respondents through questionnaires and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). The results indicate that technology factors—including system quality, information quality, and service quality— along with organizational support have a significant effect on system use and user satisfaction, which in turn positively influence the net benefits. The outer loading values of all indicators exceeded 0.7, with Composite Reliability above 0.8 and AVE above 0.6, confirming that the research instruments are valid and reliable. Overall, patients at Abdul Manap Hospital are categorized as ready to adopt Mobile JKN, although improvements in digital literacy and stronger organizational support are still required to optimize its utilization.

Andimulu Hayu Fatimah; Ria Ekanindya Widyaningsih

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the impact of digital innovation on financial management in Purbalingga Regency, focusing on two main systems: the Regional Government Information System (SIPD) and the Village Financial System (SISKEUDES). Digital innovation is considered important to enhance transparency, efficiency, and accountability in public financial management (Lips, 2020; Agostino, Bracci, & Steccolini, 2022). The method used is a qualitative approach with a case study supported by in-depth interviews with application users and previous research (Daffa, 2024; Nadaa & Priyanti, 2023). The findings show that the use of SIPD and SISKEUDES has successfully increased transparency and efficiency in financial reporting in Purbalingga through data integration and public access to information. However, technical issues, limited human resources, and lack of inter-agency cooperation remain obstacles. Efforts by the local government, such as routine training, system updates, and digital literacy improvement, have strengthened digital-based financial governance. Overall, this study shows that the success of digital innovation in public financial management is influenced not only by technology but also by institutional readiness, a culture of transparency, and community involvement in overseeing regional financial management.

Achlis Nur Fajar

Jurnal Pariwisata Indonesia 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

MICE tourism (Meetings, Incentives, Conferences, Exhibitions) is a sub-sector with high economic value and a unique capacity to play a diplomatic role through interaction between international actors. At the regional level, the ASEAN (Association of Southeast Asian Nations) Summit (Summit) has been used by Indonesia not only for economic purposes, but also as an arena for public diplomacy and soft power development. This article examines how the ASEAN Summit (especially the series of ASEAN 2023 activities spread across several locations including Labuan Bajo, Yogyakarta, and Jakarta) shows the function of MICE as a soft power instrument in Indonesian tourism diplomacy. By combining a literature review on soft power and tourism diplomacy, an analysis of official documents, MICE industry reports, and a case study of the 2023 ASEAN Summit, this paper identifies the mechanisms of influence, determinants of effectiveness, economic and reputational impact, and policy challenges. The results show that the ASEAN Summit provides a great opportunity for nation branding and international public engagement, but its effectiveness depends on policy synergy, MICE infrastructure readiness, image management, and post-event strategies to turn temporary exposure into long-term benefits.

Siti Halima Sineri; Husain, Alma Pratiwi

Jurnal Pendidikan Dirgantara 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Social Studies (IPS) learning at the elementary school level plays a strategic role in shaping students’ understanding of social, cultural, and economic life, as well as national values. This study aims to analyze the differences between the 2013 Curriculum and the Merdeka Curriculum in IPS learning, including planning, implementation, the use of methods and media, and the assessment of learning outcomes. The research employed a descriptive qualitative approach with a case study, collecting data from curriculum documents, lesson plans (RPP), syllabi, classroom observations, interviews with teachers and school principals, and student questionnaires. The results indicate that the 2013 Curriculum provides a clear learning structure, detailed lesson plans, and systematic material organization that facilitates teachers, but it is less flexible and less contextualized for students. In contrast, the Merdeka Curriculum emphasizes flexibility, relevance of content to the local context, innovative methods such as project-based learning and blended learning, as well as holistic assessment focusing on critical thinking skills, social literacy, and student character. The implementation of the Merdeka Curriculum can enhance students’ learning interest, active participation, understanding of social concepts, and social awareness; however, its effectiveness depends on teacher readiness, school support, facilities, and consistency in assessment. These findings suggest that selecting an appropriate IPS curriculum should consider a balance between structure and flexibility, content relevance, teacher competence, and supporting facilities.

Fajar Sodik; Maurisa Zinira; Lilik Rochmad Nur Choliso; Salis Irvan Fuadi; Zaenal Sukawi +1 more

World Journal of Islamic Learning and Teaching 2026 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

This study aims to: 1) describe the classical interpretation of QS. An-Nisa' [4]:9, particularly the concept of protecting descendants (khaufu 'ala al-dzurriyah); 2) explain the moral message of QS. An-Nisa' [4]:9 regarding parental responsibility through Abdullah Saeed's contextual hermeneutical framework; 3) demonstrate how a reinterpretation of QS. An-Nisa' [4]:9 can provide a new, more positive, and more balanced perspective on the childfree phenomenon in contemporary society. This research adopts a qualitative method grounded in library research. The data sources include classical and contemporary tafsir works, the writings of Abdullah Saeed, thematic literature on family studies, and academic references discussing the modern emergence of the childfree phenomenon. The analysis applies a contextual hermeneutical approach that emphasizes reading the Qur'anic verse through its historical setting, universal moral values, and relevance to contemporary social realities. This approach enables an integrated understanding between the fundamental message of the verse and present-day ethical challenges. The findings reveal that classical interpretations of QS. An-Nisa' [4]:9 focuses on the protection of orphans and the obligation to prevent descendants from falling into states of weakness. The moral message of the verse, viewed through Abdullah Saeed's framework, directs attention to the heavy moral responsibility of raising children, which requires comprehensive readiness. The reinterpretation of the verse highlights that the childfree choice does not inherently conflict with Islamic values, as this decision may arise from moral responsibility to avoid producing descendants who may be at risk of weakness, as warned in the verse. This perspective encourages society to view childfree choices more positively and aligns them with the Qur'anic objective of safeguarding the well-being and strength of future generations.

Faridho Dwiki S; Briyan Ridho P; Refi Bela P

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Tax administration reform is a strategic government agenda to improve the effectiveness, efficiency, and transparency of tax management. One effort undertaken is the implementation of an integrated, digital-based Core Tax Administration Sistem (Coretax). However, the success of Coretax implementation is determined not only by technological aspects, but also by the role of strategic management in planning, organizing, and managing organizational change. This study aims to examine the role of strategic management in supporting the successful implementation of Coretax as part of tax reform in Indonesia. The research method used is a literature review by examining various secondary sources such as scientific journals, international agency reports, government policy documents, and official publications related to tax reform and the digital transformation of the public sector. The results of the study indicate that strategic management plays a crucial role in aligning policies, human resource readiness, strengthening information technology, and managing resistance to change. These findings confirm that Coretax implementation will be more optimal if supported by comprehensive strategic planning, improved human resource competency, and an organizational culture that is adaptive to digital transformation.

Anugrah, Rahmat; Nurlathifah Thulfitrah B

Jurnal Budi Pekerti Agama Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to evaluate the implementation of the At-Turats Book Study Program using the Context, Input, Process, and Product (CIPP) evaluation model to provide an overview of the program’s relevance, resource readiness, implementation, and outcomes. The research method used is descriptive qualitative, with data collection techniques through observation and interviews. The results show that in terms of context, the study of classical texts meets the needs of the santri and aligns with the vision of Ma’had Al-Jami’ah, which aims to deepen religious and cultural understanding. In terms of input, the program is supported by qualified instructors and representative classical reference books, although there are still limitations in the number of teachers, the varying abilities of the santri, and supporting facilities. Regarding the process, the study is carried out using the halaqah method with a bandongan approach, which is relatively consistent, although the participation and interaction of the santri are limited. Some santri are still hesitant to engage actively in discussions, which can reduce the effectiveness of learning. In terms of product, the program has a positive impact, including an improvement in religious understanding, the development of more moderate and tolerant religious attitudes, and enhanced ability to comprehend classical texts among some of the santri. Overall, the program has achieved its main objectives but still requires improvement in terms of facilities and interaction during the learning process.