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This research analyzes the strategic role of the Non-Governmental Intermediary (NGI) in bridging farmers and the government to accelerate the implementation of Agrarian Reform (RA) in Indonesia. Sharp agrarian inequality, driven by colonial legacy, land control by corporations/elites, and slow RA due to bureaucratic complexity, overlapping authorities, and information gaps, creates an urgent need for new collaboration mechanisms. NGIs fill this void by performing a multidimensional role: Dialogue Facilitator to reduce information asymmetry; Technical Assistant through Participatory Mapping and valid administrative document preparation; Community-Based Agrarian Conflict Mediator; Independent Monitor for accountability; and Policy Advocate. A New Institutional Model based on Hybrid Governance is proposed, formally integrating the state, NGIs, and farming communities, supported by Technological Integration for transparent participatory spatial data. This model must be realized through Institutionalized Partnership (MoU/Presidential Regulation) to ensure legitimacy and sustainability. Key challenges include bureaucratic resistance, NGO stigma, and local elite conflicts of interest, but strengthening the NGI role presents opportunities through enhanced public accountability and technical innovation. In conclusion, the successful acceleration of RA hinges on the formal legal recognition and capacity building of NGIs as official actors within the RA institutional framework.

This study aims to examine the role of human resource managers in strategic decision-making regarding employee training and development programs. The research method used is a literature study that analyzes various relevant theories and previous research findings. The results indicate that the role of HR managers has shifted from administrative functions to strategic business partners who are responsible not only for implementing training programs but also for long-term planning based on competency needs analysis. Factors such as leadership support, organizational culture, resource availability, and technological advancement significantly influence the quality of strategic HR decisions. Well-aligned and data-driven decisions enhance training effectiveness, employee motivation, and organizational productivity. This study highlights the importance of analytical capability, adaptive leadership, and digital technology utilization for HR managers to develop relevant and competitive training policies. The findings are expected to serve as a reference for organizations in formulating more targeted human resource development strategies that positively impact overall organizational performance.  

Mining activities in Indonesia result in significant environmental degradation, necessitating a robust legal framework for post-mining rehabilitation. However, enforcement is often hindered by normative overlaps between the Mining Law (No. 3/2020) and the Environmental Law (No. 32/2009), alongside a "supervisory vacuum" caused by recent centralization. This research evaluates the government's role in enforcing rehabilitation obligations and proposes a synchronized legal approach. Using a normative juridical method, the study identifies that authority fragmentation leads to a lack of accountability in reclamation fund management. Findings suggest that rehabilitation is frequently treated as a formal administrative procedure rather than a substantive ecological duty. Consequently, this study proposes a "Green Mining Governance" model that integrates environmental standards directly into mining permits (IUP) through a unified, inter-agency supervision system. This proposed framework integrates stringent environmental standards directly into the Mining Business Permit (IUP) and the annual Work Program and Budget (RKAB) through a unified, inter-agency supervision system. Such a reconstruction is essential to ensure that environmental restoration transcends formalistic requirements, evolving into a substantive legal obligation aimed at achieving long-term ecological justice and sustainable resource management.

This study aims to examine the role of Coretax as a digital innovation in reporting the Periodic Tax Return (SPT Masa) for Income Tax Article 21 (PPh 21), which has been nationally implemented since 2025. Coretax is an integrated tax administration system developed by the Directorate General of Taxes to combine the processes of electronic withholding tax slip (e-Bupot) creation, tax return reporting, and tax payment into one efficient and accurate online platform. The system simplifies reporting procedures, accelerates administrative processes, and enhances taxpayer compliance through real-time data integration and automatic validation. However, the implementation of Coretax faces challenges such as technical issues, intensive training needs for staff at Tax Service Offices, and limited digital literacy among taxpayers, especially micro, small, and medium enterprises (MSMEs). This study provides an overview of Coretax’s contribution to supporting the digital transformation of Indonesia’s tax system while identifying obstacles that must be addressed to ensure optimal system performance.

Rapid technological developments are driving companies to transform and build an innovation-oriented work culture in order to maintain competitiveness. Management accounting plays an important role as a strategic information system that provides accurate data for management in formulating policies, improving efficiency, and encouraging digital innovation. This study aims to analyze the application of management accounting at PT Unilever Indonesia Tbk. as a driver for the formation of a digital innovation culture and increased company competitiveness in 2024. This study uses a qualitative approach with a descriptive method based on secondary data from interim financial reports and company documentation. The results show that the implementation of digital management accounting through the integration of ERP systems, IoT-based UMS, and the use of artificial intelligence (AI) contributes to increased operational efficiency and cost control. Despite a decline in sales and gross profit, the company managed to increase its net profit by 2.84% through administrative cost savings. Digital management accounting serves as a strategic partner in decision-making and forms the foundation for a culture of innovation. Its implementation also supports the three dimensions of Dynamic Capabilities theory, namely sensing, seizing, and transforming, which comprehensively strengthen the company's competitiveness and sustainability in the digital era. Thus, digital management accounting is not merely a recording tool, but a key strategic partner in driving innovation, enhancing competitive advantage, and ensuring business sustainability in the digital age.

Settlements are an important aspect in regional development, where settlements reflct human activities in fulfilling basic needs for housing. Wai Mhorock Village is one of the administrative villages located in Abepura District, Jayapura City. Based on Regional Regulation No. 18 of 2006 this study aims to analyze and examine the settlement patterns developing in this village and to identify whether population factors are the main influence on settlement distribution, or whether other factors play a role. The research method used is descriptive quantitative. Data collection was carried out through comprehensive field observation, documentation, in-depth interviews and data processing using applications such as ArcGIS, SPSS, or Excel.The results of this study show that the settlement distribution in Wai Mhorock Village is categorized as dispersed. This pattern occurs due to various factors, and based on regression results, it was found that population variables—such as those not yet working and those already employed—significantly influence the Y coefficient. From these findings, it is expected that policies can be formulated to enhance regional development and to address issues within Wai Mhorock Village.

This study aims to analyze the role of Human Capital Management in enhancing the operational activities of the MSME Wizzmie in Medan, serving as an example of human resource management practices in small-scale enterprises. A descriptive qualitative approach was employed, with data collected through in-depth interviews, participatory observation, and document analysis of HR practices within the MSME. The findings indicate that human resource strategies such as selective recruitment, routine training to improve employee competencies, structured task allocation, and performance-based reward systems significantly enhance employee discipline, skills, and service quality. Improvements in these areas contribute positively to smooth daily operations, customer satisfaction, and sales growth. Despite facing challenges, such as occasional lapses in employee discipline, management implements solutions including coaching programs, direct guidance, and a graduated warning system to address these issues. These results underscore that Human Capital Management is not merely an administrative function but plays a strategic role in fostering work efficiency, customer loyalty, and the sustainability of MSMEs. Consequently, effective human resource management emerges as a crucial factor for the success and competitiveness of small enterprises in a highly competitive business environment. The study highlights the importance of aligning HR practices with strategic business objectives to ensure long-term operational effectiveness and growth.

Public service is an essential element in the implementation of village governance, aimed at providing direct benefits to the community. In this context, the leadership of the village head plays a strategic role in determining the direction of policies and the effectiveness of services provided to the community. This study aims to analyze the influence of the village head's leadership on the quality of public service in Bongkot Village, referring to Law No. 25 of 2009 on Public Service. The research method used is juridical-empirical with a qualitative approach, where data is collected through in-depth interviews, observations, and documentation related to policies and the implementation of public services in the village. The results show that the leadership of the village head in Bongkot Village is participatory and communicative. This leadership is reflected in openness to the aspirations of the community, the utilization of information technology, and the development of human resources to enhance the capacity of village officials. However, challenges remain, such as limited technological infrastructure that hinders more effective public service and the need for capacity building among village officials to carry out their duties more effectively. In conclusion, the leadership of the village head significantly influences the improvement of public service quality. Therefore, it is recommended that continuous training for village heads and their officials be conducted, along with policy support from local governments to create more responsive and efficient village governance.

This study aims to analyze the role of village heads in improving development in Darmorpis Village, Samofa District, Biak Numfor Regency. Village administration, as the spearhead of government administration, plays an important role in realizing public services, community empowerment, and sustainable development. This study uses qualitative methods with data collection techniques through interviews, observation, and literature study. The results show that the village head plays a strategic role in leading and mobilizing all elements of society, including traditional leaders, religious leaders, village officials, and the general public, to actively participate in development. The village head's leadership emphasizes not only administrative aspects but also service, motivation, work discipline, and capacity building for village officials. The synergy between leadership and community participation proved to be a key factor in the success of the development program in Darmorpis Village. However, this study also found obstacles in the form of a lack of coordination regarding the implementation of assistance programs from the local government, which had an impact on the community's perception of the effectiveness of development. Thus, it can be concluded that the success of village development is largely determined by the visionary leadership of the village head and the collective support of the community.

In educational institutions, incoming and outgoing letters have important administrative and legal values ​​in educational operations. Therefore, the management of letter archives plays a strategic role in maintaining the smooth running of administrative activities and as a source of academic information for educational institutions. The formulation of the research problem is: (1) How is the validity of the Letter Archive SIM Based on Excel VBA User Form in improving the quality of administrative services at SDS Miftahul Falah Silo? (2) How is the practicality of the Letter Archive SIM Based on Excel VBA User Form in improving the quality of administrative services at SDS Miftahul Falah Silo? (3) How is the effectiveness of the Letter Archive SIM Based on Excel VBA User Form in improving the quality of administrative services at SDS Miftahul Falah Silo? This research was conducted at SDS Miftahul Falah Silo using the Research and Development (R&D) method of the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation). Product trials used internal and external trials involving validators and users. The data collected consisted of quantitative and qualitative data obtained through observation, interviews, documentation, and questionnaires. The results of the study indicate that (1) the system is highly feasible to use, as evidenced by the validity test results with an average value of 93.5%. (2) the practicality test results indicate the system is very practical with an average value of 91.6%. (3) based on the Wilcoxon signed rank test with a Z-value of -3.923 and a significance level of <0.001, and the N-Gain test results of 0.7254 indicate that the system is highly effective in improving the quality of administrative services.

This research intends to examine novel performance management techniques for Civil Servants (ASN) to improve bureaucratic professionalism at the Regional Civil Service Agency (BKD) in Sidoarjo Regency. The research arises from the increasing use of digital performance systems via the e-Performance application, which has yet to show notable changes in behavior among bureaucrats. The study examines the efficiency of the e-Performance system, organizational culture, leadership roles, and management innovations at BKD. Employing a qualitative case study method, data were gathered through extensive interviews, observations, and document review with structural officials and staff. The results indicate that the e-Performance system has enhanced administrative efficiency and transparency, yet it still falls short in fostering employee participation and feedback processes. Deficiencies in digital skills and insufficient training for fostering culture were noted as well. The research suggests fostering a reflective workplace culture centered on recognition, ongoing digital skills training, and establishing a reciprocal feedback mechanism in performance assessments. Working with outside organizations is crucial to maintain accountability and impartiality. These results are anticipated to enhance ASN professionalism and foster an adaptive, innovative bureaucracy in the era of digital governance.

The development of information technology plays an important role in improving the quality of public services, including the processes of public complaints and grant submissions. Currently, these services at the Welfare Section of Situbondo Regency are still carried out manually, which often causes recurring problems such as delayed verification, lack of transparency in decision-making, and difficulties in data archiving and retrieval. These challenges not only slow down administrative processes but also reduce public trust in government services. Therefore, the design of a web-based information system is considered crucial to support the implementation of e-government and to ensure more effective, efficient, and accountable services. This study aims to design an integrated web-based information system that facilitates both public complaints and grant submissions within one platform. The research method applied is Object Oriented Analysis and Design (OOAD), which emphasizes systematic analysis and modeling using the Unified Modeling Language (UML). The analysis phase includes identifying system requirements, business process modeling, and defining functional and non-functional needs. The design phase produces various models such as business process design, input-output forms, application architecture using a three-tier structure, UML diagrams (use case, activity, class, and sequence diagrams), and database modeling. The results of this research are expected to provide a system design that improves the speed of service delivery, enhances transparency through real-time status tracking, reduces the risk of data loss by implementing digital archiving, and increases efficiency in the verification process. Overall, the proposed system design contributes to strengthening good governance practices in Situbondo Regency and serves as a reference for similar developments in other local government institutions.

This study aims to analyze the role of trainees in supporting the quality of concierge services at Lorin Solo Hotel. The research employed a descriptive qualitative method, collecting data through observation, interviews, and literature review, with participants consisting of concierge trainees, bellcaptains, and the trainee coordinator. The findings reveal that trainees play a crucial role in daily concierge operations, such as welcoming guests, assisting with luggage, providing basic information, and supporting light administrative tasks. Their presence helps speed up service delivery, reduce the workload of permanent staff, and strengthen guest interaction, particularly during high season periods. However, several challenges were identified, including limited experience and practical skills, insufficient knowledge of hotel products and local destinations, lack of active supervision, and short internship durations. These factors impact certain service dimensions, such as assurance and reliability. The study recommends comprehensive pre-placement training, the development of specific SOPs for concierge trainees, improvement in foreign language skills, and regular mentoring from senior staff. These measures are expected to enhance trainee professionalism and overall concierge service quality.

Equal access to education is a crucial issue in Islamic educational institutions in Indonesia. Ensuring that all students, without exception, have equal access to quality education is vital for the advancement of education in the country. In this context, Management Information Systems (MIS) play a crucial role in enhancing the efficiency, effectiveness, and transparency of educational services. The implementation of MIS can streamline administrative processes, improve decision-making, and facilitate more equitable access to educational resources. This research employs a literature study approach, relying on books and journal articles as primary sources. The findings indicate that the application of MIS provides significant benefits in terms of planning, management, and evaluation. By providing real-time data, MIS enables educational institutions to make better decisions, monitor student progress, and allocate resources more effectively. Additionally, MIS enhances the transparency of educational services, ensuring that all stakeholders—students, parents, and educators—have access to important information related to educational processes and outcomes. However, challenges in the implementation of MIS remain, such as technical barriers related to inadequate infrastructure and limited access to technology, as well as human resource issues like insufficient training. To address these challenges, the research recommends providing comprehensive training programs for educators and administrators, investing in technological infrastructure, and promoting data integration across educational institutions. Overall, while MIS offers many advantages in promoting equal educational access, addressing technical and human resource challenges is crucial to fully realizing its potential in Islamic educational institutions in Indonesia.

Standard Operating Procedures (SOPs) play a crucial role in creating consistency, efficiency, and accountability in governance. However, the process of developing SOPs within the bureaucracy often faces complex organizational communication challenges. This study aims to analyze the organizational communication process in developing SOPs at the Serang City Regional Inspectorate, focusing on the role of the Secretariat as the administrative coordination center. The method used was a qualitative case study approach, involving in-depth interviews with key informants, observation, and documentation analysis. The results indicate that organizational communication plays a crucial role in every stage of SOP development, from data collection and drafting, to cross-sector coordination, and document finalization. The Secretariat acts as a liaison between units, archives manager, and coordination meeting facilitator. However, obstacles identified include a top-down vertical communication pattern, differing perceptions between units, delays in information flow due to bureaucracy, and limited technology-based communication tools. Improvements were made through the establishment of cross-unit forums, communication training, and the use of online applications to strengthen two-way communication. The implications of this research indicate that increasing the effectiveness of organizational communication is a key factor in accelerating the process of preparing SOPs and supporting the creation of more responsive, efficient, and accountable governance.

The creation of Family Cards for couples resulting from serial marriages is an administrative policy of the government, but this policy raises legal problems. This is because serial marriages are still not officially recognized according to Law Number 1 of 1974 concerning Marriage. This policy is considered not to provide complete legal protection and has the potential to weaken the principle of legality in the Indonesian marriage legal system. This study aims to analyze the background of serial marriages, analyze the policies of the Dukcapil government in providing legal protection for serial marriages, and analyze the policy of issuing family cards for serial marriage couples. The type of research used is normative legal research using legislative, conceptual, and case study approaches. Data is collected through literature research and compiled qualitatively. The results of the study show that serial marriage occurs due to economic, religious, cultural, social, and lack of legal understanding. Many people choose it because it is considered practical, cheap, and religiously legal, even though it is not recognized by the state. Dukcapil can indeed issue Family Cards for serial couples for administrative needs, but that does not make the marriage legally valid. As a result, legal protections for wives and children remain weak, especially related to inheritance, alimony, child recognition, and civil disputes.  The Marriage Law requires registration for marriage to be legal, so the issuance of family cards for serial couples has the potential to cause multiple interpretations and conflicts of legal norms. The suggestions of this research are to improve legal education, simplify marriage registration, strengthen the role of religious/traditional leaders, and expand isbat nikah so that the family rights of serial couples are legally protected.  

This study aims to examine the extent to which school principals’ policies influence student achievement at MTs Negeri 1 Bolaang Mongondow Timur. The role of the principal as the leader of an educational institution is not only limited to administrative functions but also extends to strategic decision-making that directly affects the learning process and students’ academic outcomes. Therefore, this research seeks to provide empirical evidence regarding the relationship between principals’ policies and student learning achievement. The research employed a quantitative method with a descriptive approach. Data were collected through questionnaires distributed to students, documentation of academic records, and direct observation within the school environment. The population of this study comprised all students at MTs Negeri 1 Bolaang Mongondow Timur. The sample was determined using a purposive sampling technique to ensure that the respondents met the research criteria. Data analysis was conducted using Pearson’s correlation to measure the strength of the relationship between variables and the coefficient of determination to determine the extent of the principal’s policy contribution to student achievement. The findings revealed a significant and positive influence of the principal’s policies on student academic performance. The Pearson correlation coefficient obtained was 0.877, indicating a very strong relationship. Furthermore, the coefficient of determination of 77% showed that the principal’s policies contributed substantially to students’ academic achievement, while the remaining 23% was influenced by other factors such as family environment, individual motivation, and supporting infrastructure. In conclusion, the study highlights that school principals’ policies play an essential role in creating a conducive learning environment and supporting the improvement of student achievement. The implications of this research emphasize the importance of principals formulating adaptive, participatory, and student-oriented policies to enhance the quality of education at MTs Negeri 1 Bolaang Mongondow Timur.

This study explores the role of principal leadership style in shaping the quality of 21st-century teaching skills among elementary school teachers in Indonesia, with particular attention to leadership practices, challenges encountered, and strategies for improvement. Using a descriptive qualitative approach, the research was conducted at SD Negeri 90 Sampulungan, Takalar, South Sulawesi, involving the principal and teachers as participants. Data were gathered through in-depth interviews, direct observations, and documentation to provide a comprehensive understanding of the phenomenon. The findings indicate that the principal primarily employed transformational and democratic leadership styles. These approaches motivated teachers by inspiring them with clear visions, serving as role models, and encouraging active participation in decision-making processes. Such leadership practices contributed significantly to teacher engagement and the overall school climate. Teachers, in turn, demonstrated competencies aligned with 21st-century learning demands, particularly through the application of the 4Cs: critical thinking, creativity, communication, and collaboration. They also showed efforts in integrating information and communication technology (ICT) into their teaching practices and implementing interactive classroom management strategies. However, several challenges were identified, including limited availability of facilities, resistance among some teachers toward adopting innovative methods, and the heavy administrative workload that often distracted from instructional focus. To address these issues, the principal implemented various strategies such as organizing continuous professional development training, providing close supervision and mentoring, and offering motivational support to sustain teacher commitment. Overall, the study emphasizes the crucial role of transformational leadership in strengthening teachers’ 21st-century skills and offers practical implications for educational policy development, while also recommending future studies across broader school contexts in Indonesia.

The role of the Regional People's Representative Council (DPRD) Secretariat is crucial in supporting the effective supervision function of the DPRD as a pillar of good governance. However, at the Cilegon City DPRD Secretariat, this role faces significant constraints due to a policy of assigning staff to assist in work visits that is not competency-based, which risks weakening local government accountability. This research aims to analyze the facilitation role of the Cilegon City DPRD Secretariat, identify the constraints arising from the removal of expert supervision staff, and formulate optimization strategies to strengthen the institution's role. This study uses a qualitative descriptive method, with data collected through in-depth interviews with key informants within the Secretariat, observation, and document analysis. The research findings indicate that (1) the Secretariat's role has been degraded to be administrative rather than substantive; (2) the main constraint stems from a staff assignment system that ignores competence, which leads to a decline in the quality of supervision reports; and (3) there is an urgent need to reform the human resource management (HRM) system. It is concluded that the optimization of the Secretariat's role can only be achieved by reforming the staff assignment policy and implementing structured competency development programs to restore professionalism and effective support for the DPRD's supervision function. Therefore, this research recommends three strategic steps: in the short term, revising the staff assignment policy to prioritize competence; in the medium term, developing and implementing clear Competency-Based HRM Guidelines; and in the long term, organizing continuous functional training programs to enhance staff capacity in professionally and effectively supporting the DPRD's supervision function.

Earnings management is a deliberate strategy based on multidimensional considerations. The impact of earnings management practices is not necessarily positive, so mitigation measures are necessary to mitigate any negative impacts. This article aims to observe and analyze research developments regarding the role of the Board of Directors (BOD) in reducing discretionary accruals in Islamic banking. This article uses a qualitative literature study approach by analyzing articles from previous studies based on criteria that include article quality and research focus. Analysis of the answers to the research questions is conducted based on the results of empirical research in previous studies. Based on the analysis, a review of previous articles provides a strong argument that the role of the Board of Directors (BOD) plays a significant and complex role in influencing earnings management practices in the Islamic banking sector. The effectiveness of the BOD is not universal, but is highly dependent on its specific attributes, including competence, size, and activeness. It has been proven that competence is the attribute that plays the most role in reducing discretionary accruals. Meanwhile, characteristics such as board size and activeness show mixed results, indicating that mere physical and administrative presence is not enough without being balanced with substantive expertise, independence, and effective board work dynamics. This complexity is exacerbated by inconsistent findings and limited scope of studies on accrual techniques. Therefore, strengthening governance in Islamic banking must focus on improving the quality of human resources on the board of directors, especially in terms of technical expertise in finance and accounting. There is an academic gap for future research by exploring moderating variables, real manipulation techniques, and the dynamics of interactions between governance elements in the dual structure that characterizes Islamic banking