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Analytics

Kurniati, Wenty; Gifelem, Yowel Oktofianus

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study analyzes the effect of digital payment implementation (X1) and transaction security (X2) on SME development (Y) with financial stability as a mediating variable (Z) in SMEs in Sorong City. This study examines the effect of digital payment implementation and transaction security on SME development with financial stability as a mediating variable. The study was conducted on MSMEs in Sorong City, Eastern Indonesia, using an explanatory quantitative approach. The data were analyzed using Partial Least Squares-based Structural Equation Modeling (SEM-PLS). The results of the study prove that the implementation of digital payments and transaction security has a positive and significant effect on financial stability. Furthermore, financial stability was found to have a positive and significant effect on MSME development, while fully mediating the effect of transaction security and partially mediating the effect of digital payment implementation on MSME development. These findings contribute to an integrated conceptual model that combines the technology acceptance paradigm with financial management theory, and provide a strategic roadmap for policymakers and implementation guidelines for MSME actors.

Widia Roker; Ary Kusmanto

Jurnal Pengabdian Sosial 2026 Lembaga Pengembangan Kinerja Dosen

The internship program is part of the implementation of the Independent Learning and Independent Campus (MBKM) policy, which aims to provide students with real-world work experience. This internship report was prepared to analyze the role of the Five-Minute Meeting in achieving output targets for Sewing Line 34 at PT X. The internship was conducted in the Sewing section, where the student worked as a sewing operator. Data collection techniques included direct observation, interviews, documentation, and literature review during the internship. Observations showed that before the routine implementation of the Five-Minute Meeting, production output on line 34 was around 450 units per day, compared to the target of 500 units per day. After the consistent implementation of the Five-Minute Meeting, production output reached and even exceeded the company's target. Based on these results, it can be concluded that the Five-Minute Meeting plays a significant role in improving employee understanding of work targets, employee motivation, and achieving production output for the Sewing section, particularly on line 34, at PT X.

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.

Saidatun Ni’mah; Indra Kertati; Christian Charis

International Journal of Public Health 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to analyze the discretion of family planning counselors in implementing contraceptive policies and the influence of acceptors' socio-demographic characteristics in Demak Regency. Using a mixed-methods approach with a sequential explanatory design, the study included 89 respondents for quantitative analysis and five key informants for in-depth interviews. The results showed a strong positive correlation between counselor discretion and acceptor socio-demographic characteristics (r = 0.646; p < 0.001), which explained 41.7% of the variance in discretionary practices. Counselors adapted communication strategies based on the age, education, geographic location, and culture of acceptors. Policy implementation faced obstacles in the counselor-community ratio (1:23) and the dominance of short-term contraceptive choices due to socio-cultural influences. Theoretical implications enrich the literature on street-level bureaucracy, while practical implications recommend strengthening counselors' capacity, increasing the ideal ratio, and implementing IEC strategies tailored to local culture. Limitations include a single geographic focus and a cross-sectional design. Future research is suggested to use longitudinal designs and multi-regional comparative studies to explore the dynamics of discretion in different socio-cultural contexts.

Isak Klafle; Ulul Albab; Sapto Pramono; Dian Ferriswara

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

The Papua Special Autonomy Fund (Dana Otonomi Khusus Papua) represents a key instrument of Indonesia’s asymmetric fiscal decentralization aimed at reducing historical inequalities, accelerating regional development, and promoting social justice for Indigenous Papuans. However, after more than two decades of implementation, concerns persist regarding its effectiveness in producing equitable welfare outcomes, particularly with respect to accountability, targeting accuracy, and distributive justice. This literature review critically examines existing scholarly research on the governance, implementation, and impacts of Dana Otsus Papua, with an emphasis on how institutional arrangements shape policy performance and equity outcomes. The study employs a narrative–critical literature review enriched with systematic elements, including transparent search procedures, explicit inclusion and exclusion criteria, and thematic synthesis. Peer-reviewed journal articles and reputable conference proceedings were analyzed using thematic analysis and conceptual mapping to identify dominant findings, methodological approaches, and research gaps. The synthesis reveals recurring patterns across the literature. Accountability mechanisms remain fragmented and weakly integrated across planning, budgeting, monitoring, and evaluation processes. Targeting accuracy is inconsistent, with fiscal benefits frequently failing to reach Indigenous Papuans as intended. Moreover, distributive justice outcomes depend more on institutional recognition, participation, and governance capacity than on the size of fiscal transfers alone. The review also highlights a critical gap in integrative evaluations that link governance arrangements, implementation processes, and equity outcomes. The article concludes that improving Dana Otsus Papua requires a shift from expenditure-focused assessments toward governance- and justice-oriented evaluation frameworks. The study contributes theoretically by integrating accountability, implementation, and distributive justice perspectives, and offers practical insights for strengthening oversight, refining targeting mechanisms, enhancing participatory governance, and embedding digital tools within accountability systems.

Firhan Mahdavikia; Amirul Mustofa; Sarwani Sarwani; Dian Ferriswara

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

Administrative capacity has long been recognized as a fundamental determinant of governmental effectiveness, yet its role in executive service delivery, particularly in relation to government protocol functions, remains conceptually underdeveloped in public administration scholarship. Existing studies on administrative capacity predominantly focus on policy formulation, implementation, and citizen-facing service delivery, while research on executive governance and executive support systems often treats internal support functions in aggregate terms. As a result, the specific contribution of protocol functions—as administrative, symbolic, and coordinative mechanisms that sustain executive leadership—has been largely overlooked. Addressing this gap, this literature review examines how administrative capacity operates within executive service delivery, with a particular emphasis on government protocol functions as an integral component of executive support and governance coordination. The primary objective of this article is to synthesize and integrate dispersed theoretical and empirical insights to reconceptualize protocol functions within the broader framework of Administrative Capacity Theory. Employing a narrative–integrative literature review approach, the study systematically selected and analyzed peer-reviewed journal articles from major academic databases published within the last five years. The literature was examined through thematic analysis and conceptual synthesis, guided by Administrative Capacity Theory as the core framework and complemented by perspectives on executive service delivery, institutional capacity, street-level bureaucracy, public service professionalism, and governance coordination. The review identifies recurring patterns indicating that effective executive service delivery depends on the interaction of individual-level capacities (professional competence, discretion, and ethics), organizational-level capacities (structures, procedures, and coordination routines), and system-level capacities (institutional arrangements and governance mechanisms).

Puspa Ayu Widhi Pangestu; Priyanto Priyanto; Ulul Albab; Sri Kamariyah

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

This article examines administrative capacity at the local government level as a critical determinant of the effective implementation of grants for Early Childhood Education (ECE), a policy domain widely recognized as a strategic public investment with long-term social and economic returns. Despite the growing reliance on subnational grants to finance ECE services across diverse governance systems, implementation outcomes remain uneven, frequently constrained by limited administrative capacity, weak public financial management, fragmented governance arrangements, and fragile accountability mechanisms. Responding to these challenges, this study aims to synthesize and critically assess the international literature to clarify how administrative capacity shapes the design–implementation nexus of local government ECE grants and to identify the institutional, managerial, and fiscal conditions under which such grants are more likely to achieve their intended objectives. Methodologically, the article adopts a conceptual–comparative literature review approach, drawing on a systematic search of peer-reviewed journal articles from major academic databases and applying thematic synthesis to integrate findings across governance contexts and policy traditions. The review is anchored in Administrative Capacity Theory and analytically enriched through insights from policy implementation theory, public financial management, good governance, and public accountability. The synthesized findings demonstrate that administrative capacity operates as a multidimensional and relational construct, encompassing institutional coherence, managerial coordination, human resource competence, procedural stability, and analytical capability. The literature consistently shows that weaknesses across these dimensions undermine grant implementation through delays, inefficiencies, limited oversight, and uneven service quality, while strong capacity enables more predictable, accountable, and effective ECE grant governance.

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.

Deki Marizaldi; M. Herdi Pratama; Lindrianasari Lindrianasari; Tagor Hutapea

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

This study aims to provide a comprehensive analysis of Predictive Policing and its implications for law enforcement transformation in Indonesia, based on an extensive review of its global applications, benefits, and challenges. The study uses qualitative literature and international case study review methods to assess the impact and complexity of implementing digital technologies such as artificial intelligence (AI), machine learning, and big data analytics within a Predictive Policing framework. The results of this review highlight that while Predictive Policing offers significant potential for proactive crime prevention and increased operational efficiency, its implementation is consistently fraught with critical legal, ethical, and technical challenges, including regulatory gaps, risks of algorithmic bias, and data privacy concerns, which are particularly relevant to Indonesia. The findings underscore that public trust and police legitimacy in the context of adopting such technologies are strongly influenced by transparency, strong accountability mechanisms, and community involvement in shaping their use. This study contributes to the growing discourse on digital policing in developing countries and culminates in practical policy recommendations designed to guide the Indonesian police towards the development and implementation of Predictive Policing models that are effective, efficient, and fundamentally respectful of legal and human rights principles.

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.

Lusy Supriatinah; Tri Lestari Hadiati; Sumarmo Sumarmo

International Journal of Health and Social Behavior 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to analyze the relationship between public policy paradoxes, healthcare service quality, access to and continuity of postnatal care, and maternal mortality in Pekalongan Regency. A mixed-methods approach with a sequential explanatory design was employed, involving 30 respondents for quantitative analysis using Spearman correlation tests and 5 key informants for in-depth interviews. The results indicate that policy paradoxes are strongly correlated with service quality and with access and continuity of care. Service quality also shows a robust correlation with access and continuity. All variables are significantly associated with maternal mortality, with access and continuity of care demonstrating the strongest correlation. Qualitative findings reveal implementation gaps in Ministry of Health Regulation No. 21 of 2021, where postnatal visits are often conducted only 2–3 times instead of the mandated four visits, with 10 out of 13 maternal deaths occurring during the postnatal period. The persistence of maternal mortality is attributed to inconsistent implementation of standard operating procedures, high workload, and socio-cultural factors. The study highlights the need to strengthen supervision, enhance human resource capacity, and promote cross-sectoral collaboration to optimize postnatal care services.

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.

Yuni Mariati; Yandi Saputera; Muhammad Mahendra; Fakhruddin Razy

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study aims to identify and analyze customary and criminal sanctions imposed on individuals who violate Hinting Pali during the Tiwah ceremony, as well as the legal and customary consequences for those engaged in gambling within the ritual process. The research employs an empirical approach with a qualitative descriptive method through interviews, observations, and document analysis. The focus of this study is the implementation of Dayak Ngaju customary law in addressing violations that occur during the Tiwah ceremony. The findings reveal that Dayak Ngaju customary law plays a crucial role in maintaining social and spiritual harmony by enforcing moral, social, and symbolic sanctions. Furthermore, there is a point of convergence between customary law and national criminal law in promoting justice and social order. This study is expected to contribute academically to the development of customary law in Indonesia and serve as a valuable reference for communities, scholars, and policymakers in preserving cultural values and ensuring fair law enforcement within the framework of local wisdom.

Gusti Ramadhani; Cecep Suhardiman

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This article examines Indonesia’s public policy on personal data protection in light of Law No. 27/2022, which mandates the establishment of an independent Personal Data Protection Authority (PDP Authority). Despite this legal requirement (Article 58 UU PDP), no such institution has been formed. As a result, there is currently no supervisory authority with the mandate to audit compliance, impose administrative sanctions, or resolve data protection disputes. Enforcement of the law has thus remained reactive rather than preventive, with violations prosecuted only after harm occurs. Experts warn that without a strong implementing agency, deterrence is weak: administrative sanctions cannot be effectively applied and punished violations continue unchecked. Cybersecurity analysts even describe this gap as a national digital protection crisis, as personal data leaks (e.g. millions of citizens’ records exposed in recent breaches) continue unabated. Using a normative legal research approach and literature review, this study analyzes how the lack of the mandated PDP Authority undermines the effectiveness of data protection in Indonesia. The article reviews relevant legal theory on regulatory independence and deterrence, and compares with international best practices (e.g. EU/GDPR). We find that the absence of the agency creates serious implementation gaps, and we urge the government to immediately form the PDP Authority and clarify its powers.

Marthen Arnoldus Rehabeam Manongga; Cecep Suhardiman

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The rapid development of e-commerce has significantly increased the participation of Micro, Small, and Medium Enterprises (MSMEs) in the digital economy, particularly through the use of pre-order transaction schemes. Although Indonesia has established a relatively comprehensive legal framework for consumer protection and electronic transactions, pre-order transactions involving MSME products remain highly vulnerable to fraud. This study aims to analyze the effectiveness of legal regulation and implementation of consumer protection in pre-order transactions conducted through e-commerce platforms, to identify legal, institutional, and social factors contributing to consumer vulnerability, and to examine the role of the state and e-commerce platform providers in strengthening consumer protection as a public policy. This research employs a normative legal research method with a prescriptive-analytical character, utilizing statutory, conceptual, and case approaches. The findings reveal that existing consumer protection mechanisms remain partial and predominantly reactive, as they do not specifically accommodate the inherent risks of pre-order transactions nor are they supported by preventive supervision and enforcement mechanisms. Consumer vulnerability arises from the interaction between regulatory gaps, institutional limitations, and social conditions such as information asymmetry and low legal and digital literacy. Accordingly, this study emphasizes the necessity of a synergistic role between the state and e-commerce platforms in developing and implementing consumer protection policies oriented toward substantive justice and fraud prevention in the digital economy.

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.

Mochammad Candra Agustian; Risman Suryana; Sidik Nurdiansyah; Jibal Nazib; Taofik Ahmad +3 more

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Character education faces significant challenges due to digital disruption and globalization that trigger moral degradation in adolescents. In Purwakarta Regency, the "7 Poe Atikan" policy through Regent Regulation No. 69 of 2015 was implemented as a transformative solution based on local wisdom. This study aims to analyze the implementation mechanism, the character values ​​formed, and the supporting and inhibiting factors of the "7 Poe Atikan" program for students of SMPN 1 Maniis. This study uses a qualitative approach with a descriptive literature method. Data are sourced from official documents, educational reports, and related scientific articles over the past seven years. The analysis shows that the implementation of "7 Poe Atikan" in Maniis District effectively internalizes the values ​​of nationalism and love of culture through concrete practices such as the use of Basa Indung (mother language) and traditional clothing. However, significant challenges were found in the Betah di Imah aspect which indicates the still weak synergy between schools and parents. The implementation of "7 Poe Atikan" at SMPN 1 Maniis has successfully created an educational ecosystem that adapts to local wisdom, although strengthening collaboration with the family environment remains a priority for the sustainability of students' holistic character.

Faliani Zaliaokta; Distya Rahma Fauzia; Livia Fajarisalfa; Siti Maharani

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Air pollution constitutes a significant environmental problem with far-reaching impacts on public health, quality of life, and ecosystem sustainability, particularly in urban areas and industrial zones in Indonesia. Although the national environmental legal framework has adopted the principle of strict liability through Law Number 32 of 2009 on Environmental Protection and Management, its implementation in air pollution cases continues to face substantial challenges, especially with regard to the proof and assessment of non-material damages. Non-material damages such as disturbances to living comfort, deterioration of environmental quality, psychological stress, and health-related anxiety are intangible in nature and lack clear measurement standards, resulting in their frequent exclusion or inadequate consideration in environmental civil litigation. This study aims to analyze the legal basis for the application of the strict liability principle to air pollution cases in Indonesia, identify relevant forms of non-material damage, and examine the implications of the absence of standardized methods for assessing such damages on legal certainty and the effectiveness of corporate liability enforcement. The research employs a normative legal research method with a library-based approach, incorporating statutory, conceptual, and case approaches. Legal materials are analyzed qualitatively using a descriptive-analytical method, drawing upon legislation, court decisions, and scholarly literature on environmental law and environmental damage valuation. The findings indicate that the absence of standardized criteria for assessing non-material damages leads to evidentiary difficulties, inconsistent court decisions, and a weakened deterrent effect on polluting corporations, thereby preventing the full realization of victims’ rights to effective remedies. This study underscores the urgency of developing an integrated national technical guideline for the assessment of non-material environmental damages based on scientifically grounded valuation methods, as well as the need for cross-institutional policy harmonization to strengthen legal certainty, access to justice for affected communities, and corporate accountability in controlling air pollution.

Teuku Rahmat Azhar; Efendi Efendi; Muhammad Insa Ansari

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Based on Law No. 11 of 2006 and Qanun Aceh No. 4 of 2010, the Government of Aceh has special authority in implementing prioritized health services for poor communities as part of its special autonomy. In practice, the Aceh Health Insurance (JKA) program provides health coverage for all Acehnese residents, including underprivileged groups, by covering insurance contributions and several referral and companion costs not fully guaranteed by the national health insurance system. This study aims to analyze the implementation system of JKA, examine the responsibility of the Aceh Government in providing health insurance for its citizens, and evaluate the government’s obligation to pay contributions for poor participants. This research uses an empirical juridical method with a sociological approach and utilizes both primary and secondary data. The results show that several provisions in the Qanun as the legal basis for JKA implementation are not fully aligned with field conditions and the Social Security Administrator Law. In practice, the Aceh Government bears insurance contributions and various referral costs for residents, including poor communities. Although the obligation to pay contributions for the poor has been implemented, funding for referral transportation, companions, and their consumption has not been fully covered, especially for inter-regional advanced healthcare services. Therefore, the Aceh Government needs to revise Article 43 of Qanun Aceh No. 4 of 2010 and evaluate the JKA program to ensure more targeted healthcare financing.        

Rizkia Milatul Fachriyyah; Khristina Yunita; Angga Permadi Karpriana

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the influence of work experience, knowledge, education, and leadership policies on the implementation of PSAK 109 for Zakat, Infaq, and Sadaqah accounting at Zakat Management Bodies in Pontianak City and Kubu Raya Regency, West Kalimantan. Although PSAK 109 is essential for ensuring transparency and accountability in zakat fund management, its implementation remains suboptimal in practice. A quantitative survey was conducted by distributing questionnaires to zakat officers (amil) at BAZNAS and Zakat Collection Units. Using purposive sampling, the data were analyzed through validity, reliability, classical assumption tests, and multiple linear regression. The findings reveal that work experience, knowledge, and leadership policies significantly and positively affect PSAK 109 implementation, while education does not show a significant effect. Collectively, all variables have a significant influence. The study concludes that practical competence, technical understanding, and supportive internal policies are more crucial than formal education. Strengthening training and leadership policies is recommended to enhance accountability and transparency.