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Heydi Mayla Silvia Tumembow; Dian Ferriswara; Eny Haryati

Studi Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Manado City is highly vulnerable to hydrometeorological disasters due to its geographical conditions, rapid and uncontrolled urbanization, and the intensifying impacts of climate change. These risks underline the importance of effective disaster mitigation strategies that go beyond government intervention and involve active participation from communities and non-governmental organizations. In this context, collaboration among various actors becomes a crucial foundation for developing an adaptive and participatory disaster governance system. This study aims to analyze the dynamics of actor collaboration in disaster mitigation efforts in Manado City, with particular emphasis on patterns of interaction, role distribution, and structural as well as cultural barriers that influence the effectiveness of multi-stakeholder synergy. Employing a qualitative case study approach, this research relies on secondary data gathered from official documents, government policy reports, and relevant academic publications. Data were analyzed using thematic analysis to identify key themes and relational dynamics among stakeholders. The findings reveal that although strong driving factors exist—such as a high level of disaster risk, increasing public awareness, and the availability of institutional frameworks—collaboration remains largely procedural and government-dominated, with limited engagement from non-government actors. Challenges such as weak trust among stakeholders, insufficient substantive dialogue, and the absence of an integrated disaster information system continue to hinder the realization of effective collaborative practices. The study concludes by highlighting the urgency of adopting a collaborative governance model that emphasizes equality, mutual trust, and meaningful participation. Theoretically, this research contributes to the discourse on disaster governance by providing insights into actor relations in a disaster-prone urban context. Practically, it proposes an adaptive collaboration framework that can be replicated in other cities facing similar disaster vulnerabilities, thereby strengthening resilience and community preparedness.

Pandu Fajar Pramudya; Marseto Marseto

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the relationship between fiscal dependence, the effectiveness of locally generated revenue (PAD), and the degree of fiscal decentralization on the Human Development Index (HDI) in four regencies on Madura Island Bangkalan, Sampang, Pamekasan, and Sumenep which have consistently reported the lowest HDI scores in East Java Province. Utilizing panel data from 2011 to 2023, the findings indicate that all regencies remain highly fiscally dependent, with fiscal dependency ratios exceeding 89%. Central government transfers dominate local budget structures, significantly limiting local fiscal autonomy. While PAD effectiveness shows notable achievements such as Pamekasan’s 136.09% realization rate its contribution to total regional revenue remains relatively low. This is reflected in the modest degree of fiscal decentralization, which ranges between 8.56% and 10.72%. Such fiscal limitations hinder the ability of local governments to invest in strategic sectors that directly impact human development, including education, healthcare, and public services. The analysis also reveals that despite effective PAD realization, its nominal value is insufficient to drive substantial improvements in HDI, especially when not supported by strengthened fiscal capacity and local economic mobilization. These findings suggest that PAD effectiveness alone does not translate into better human development outcomes without broader fiscal empowerment. Therefore, a comprehensive fiscal decentralization strategy is required one that not only enhances revenue generation but also improves budgetary governance and optimizes local economic resources. Strengthening local fiscal autonomy is essential for ensuring targeted, efficient, and equitable investment in human development sectors, ultimately fostering sustainable regional development across Madura Island.

Ridho Ridho; Yudhanto Satyagraha Adiputra; Eki Darmawan

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the implementation of the priority policy for the use of Village Fund in 2024 in Lanjut Village, Singkep Pesisir District, Lingga Regency. The main focus of this study is how the national policy on the priority use of Village Fund is practically implemented at the village level, including the supporting and inhibiting factors. This research uses a descriptive qualitative approach with data collection techniques through in-depth interviews, participatory observation, and document studies. The analytical model used refers to the implementation theory of Van Metter and Van Horn, which includes six main variables: policy objectives and size, resources, characteristics of the implementing agents, disposition of the implementers, communication, and social, economic, and political conditions. The results of the study show that the policy implementation was carried out participatively through village deliberation forums, involving the community in every stage of planning and decision-making. Several priority programs, such as Direct Cash Assistance (BLT), food security programs, and reducing stunting, were successfully realized, providing direct benefits to the village community. However, the implementation of this policy is not without challenges. Some identified obstacles include limited use of information technology to support transparency and efficiency, the readiness of human resources (HR) for implementation that still needs improvement, and the capacity of village institutions that has not yet reached its full potential. Despite these challenges, the overall implementation of the Village Fund policy in Lanjut Village can be considered relatively effective, given the successful realization of various priority programs that support participatory, transparent, and sustainable village governance. The conclusion of this study is that, although there are obstacles, the Village Fund policy in Lanjut Village has provided positive impacts on the community's welfare.

Meri Ulfa; Marice Simarmata

Perspektif Administrasi Publik dan hukum 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study analyzes the health financing system in Indonesia from a human rights perspective, particularly after the enactment of Law No. 17 of 2023 concerning Health and Minister of Health Regulation No. 18 of 2022 concerning the Implementation of One Data in the Health Sector. These two regulations reflect the state's commitment to strengthening the national health system based on the principles of justice, transparency, and the fulfillment of citizens' constitutional rights to quality, equitable, and sustainable health services. Through a qualitative approach using document analysis of relevant regulations, policies, and academic literature, this study identifies a paradigmatic transformation in health financing, from merely a fiscal mechanism to a strategic instrument for guaranteeing human rights in the health sector. The results show that despite normative and institutional progress, the implementation of the health financing system still faces several challenges. These challenges include aspects of the community's economic accessibility to health services, limitations in transparency and accountability in fund management, and inequality in the distribution of financial resources between regions. In addition, funding sustainability and dependence on certain funding sources are also issues that need to be addressed. In response to these challenges, this study recommends three main strategies: (1) strengthening the integration and interoperability of financing data through the One Health Data system, (2) diversifying funding sources by involving the private sector, philanthropy, and other innovative schemes, and (3) reorienting health budget allocations to favor vulnerable groups and underdeveloped regions. These efforts are expected to encourage the realization of a fair, transparent, and sustainable health financing system within the framework of fulfilling human rights in Indonesia.

Anggun Ica Maydasari; Imami Arum Tri Rahayu; Inty Nahari; Lutfiyah Hidayati

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This creative research aims to produce deluxe ready-to-wear fashion by elevating local culture into modern fashion designs that have aesthetic and exclusive value. The main focus of the creation is to enrich the variety of Indonesian culture-based fashion designs through a practice-led research approach. The traditional house of the Tengger Tribe was chosen as the main source of ideas because of its unique architectural form and the philosophical values contained therein, which are still rarely explored in the fashion world. The creation process consists of four stages, namely: exploration of the source of ideas, design, realization of the work, and presentation of the work. In the exploration stage, visual studies and literature studies were conducted regarding the visual characteristics and philosophy of the traditional house of the Tengger Tribe. Next, these ideas were translated into fashion designs with an artistic and functional approach. The resulting works are three ready-to-wear deluxe characters, consisting of two women's outfits and one men's outfit. The techniques used in the realization process include semi-couture and fabric manipulation with stylized embroidery applications that represent the architectural elements of the traditional Tengger house. The results of the work were presented in a theatrical fashion show with the theme "BHUMIBRAMA" held in the courtyard of the Rectorate of Surabaya State University. This performance showcases the synergy between fashion, local culture, and artistic expression, which not only presents visual aesthetics but also builds a cultural narrative about the cultural heritage of the Tengger Tribe through the medium of fashion.

Amri, Ghalib; Djuharie, Otong Setiawan

Publikasi Para ahli Bahasa dan Sastra Inggris 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study explores the semantic fields of love and loss in Lord Huron’s song "The Night We Met," using a lexical semantics framework. Song lyrics, known for their emotional depth, serve as a rich source for analyzing affective meaning, particularly through word selection and repetition. The primary research question addresses how semantic fields are constructed within minimalist lyrical compositions to convey complex emotional states. In this analysis, a qualitative descriptive method is applied to examine the song's lexical items and group them into thematic semantic fields. The study finds that the song uses a concise set of lexemes connected to themes of memory, temporal disorientation, grief, and love. These thematic fields intertwine, interacting to depict a narrative that encapsulates unresolved emotional pain. Love and loss are not presented in isolation but are embedded in a broader emotional context, where words evoke both the sweetness of past affection and the sorrow of its absence. The overlap of these semantic fields reflects the internal conflict experienced by the narrator, torn between cherished memories and the painful realization of loss. The study concludes that despite the song’s brevity, the lyrics effectively evoke profound emotional responses through a meticulous choice of words and thematic consistency. The semantic fields constructed within the song illustrate how even minimal language can convey intense emotional content, providing valuable linguistic insight into the function of lyricism in popular music. The research demonstrates the ability of short, poignant lyrics to engage listeners emotionally, revealing how lyricists use limited language to encapsulate complex feelings of love and loss.

Mustajib Mustajib

Pemuliaan Keadilan 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The principle of popular sovereignty is a fundamental foundation of the Indonesian democratic system, as stated in Article 1, Paragraph (2) of the 1945 Constitution. Popular sovereignty emphasizes the importance of the people's right to choose and be chosen in general elections (Pemilu) and regional elections (Pilkada), which serve as the source of legitimacy for a legitimate government. This sovereignty should reflect democratic values that are just and equal. However, in practice, the implementation of popular sovereignty through elections is often tarnished by money politics, which threatens the integrity of democracy itself. This phenomenon indicates a profound distortion of democratic principles, where the election process is more driven by material interests than by political aspirations and ideologies. Money politics not only undermines the quality of elections but also diminishes public trust in the democratic process. This practice allows voters to sell their votes in exchange for money or goods, leading to electoral injustice. It transforms general elections and regional elections from an ideal democratic process into a contest reliant on financial resources, rather than on the quality of the leaders chosen. This article aims to analyze the contradiction between the constitutional ideal of popular sovereignty and the reality of money politics in the administration of general elections and regional elections. This study employs a normative juridical approach with qualitative analysis techniques to explore how current laws have guaranteed the implementation of popular sovereignty. The findings indicate that although the legal framework provides protection for the principle of popular sovereignty, weak law enforcement and the persistent transactional political culture hinder its substantial realization. As a solution, this article recommends several strategic steps, including strengthening regulations to limit money politics, reforming the party system to reduce the dominance of practical politics, and enhancing political education based on democratic values and integrity. With these measures, the principle of popular sovereignty can be more purely and consistently upheld, ultimately strengthening Indonesia’s democratic system to be fair and sustainable.

Keyza Regita Fitani; Yudhanto Satyagraha Adiputra; Rizky Octa Putri Charin

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The provision of clean water is a basic necessity and a fundamental responsibility of the government as a form of public accountability. Clean water not only plays a crucial role in supporting daily life but also directly affects public health, education, and economic productivity. However, the condition in Tanjung Melagan Island, located in the hinterland area of Batam City, still shows serious issues regarding access to clean water. Limited infrastructure, remote geographical location, and the lack of policy intervention are the main obstacles faced by the local community. This study aims to analyze the responsibility of the Batam City Government in providing clean water using J. Spiro’s accountability theory, which highlights three main indicators: accountability, obligation, and causality. This research employs a qualitative approach through in-depth interviews, field observations, and document studies. Informants in this study include officials from the Department of Human Settlements and Spatial Planning of Batam City, the Head of Galang Baru Subdistrict, and local residents of Tanjung Melagan Island. The results of the study indicate that the accountability of the Batam City Government in the provision of clean water has not been carried out substantively. Although formal forums such as Development Planning Meetings (Musrenbang) exist, their implementation remains procedural and does not fully absorb the aspirations and needs of the local population. The government's obligation to provide clean water is acknowledged normatively, but its realization often faces technical constraints, complex bureaucracy, and the delegation of responsibilities to non-governmental institutions. Furthermore, several underlying causes of this weak accountability were identified, including limited budgetary resources, poor inter-agency coordination, and low levels of community literacy and participation in planning and monitoring processes. Thus, this study emphasizes the importance of strengthening the role and capacity of local governments in providing essential services such as clean water, especially in underdeveloped and remote regions, to ensure that the principle of social justice is truly realized.

Rizkya Noviana Romadhona; R.M Mahrus Alie; Angguliyah Rizqi Amaliyah

JURNAL RISET MANAJEMEN DAN EKONOMI 2025 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the growth rate and effectiveness of motor vehicle testing levy revenues at the Malang Regency Transportation Agency during the period 2020 to 2024. The approach used is quantitative descriptive with data collection techniques in the form of secondary documentation and direct interviews with related parties. The results of the study show that the average growth rate of levy revenues reached 6.83%, which is included in the positive growth category and is classified as "prime" and "developing" based on the regional levy potential matrix. This finding indicates that the motor vehicle testing levy sector is one of the important pillars in supporting Regional Original Income (PAD). However, the effectiveness of its receipts has fluctuated quite significantly, especially in 2023 and 2024 which only recorded an effectiveness of 22%. This sharp decline indicates an imbalance between the targets set and the realization of achievements in the field. Factors such as inaccurate target estimates, regulatory changes, and decreased activity after the pandemic can be the main causes. Therefore, policy evaluation and adjustment of planning strategies are needed so that levy revenues can continue to be increased sustainably and optimally.

Eka Nurtiara; Afrizal Afrizal; Ella Afnira

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The Child Identity Card (KIA) is an official document issued to children aged 0–17 years as a form of early recognition and protection of legal identity. The issuance of the KIA aims to support orderly population administration, facilitate access to public services, and strengthen child protection in various social, educational, and health aspects. In Bintan Regency, this policy has been implemented since 2017 and was reinforced through Regent Regulation No. 6 of 2022. However, in 2024, the KIA ownership rate only reached 53.48%, the lowest figure in the Riau Islands Province. This figure indicates a serious gap between policy and implementation in the field. In fact, the Bintan Regency Population and Civil Registration Office's Work Plan (Renja) set the KIA ownership target for 2024 at 65%, with the final realization being only 62%. This study aims to examine the factors influencing the low KIA ownership rate. The study used a descriptive qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. Informants consisted of Disdukcapil officials and the community as service recipients. The implementation model used was Merilee S. Grindle's theory, which emphasizes six critical variables in policy success, including resources, communication, and implementer characteristics. The results of the study indicate that despite an increase in demand for KIA due to administrative requirements in education services, BPJS, and social programs, significant obstacles remain. These obstacles include limited outreach, a lack of service infrastructure in coastal and remote areas, and technical constraints such as a suboptimal online system. Therefore, acceleration strategies are needed, such as increasing the intensity of cross-sector outreach, integrating KIA services into integrated health post (Posyandu) and school programs, adding mobile services, and training local human resources.  

Aries Prasetyo Wibowo; Hesti Respatiningsih; Dewi Shanti Nugrahani

Progress : Jurnal Manajemen dan Akuntansi 2025 STIE Rajawali Purworejo

The purpose of this study is to determine the level of effectiveness and contribution of Rural and Urban Land and Building Tax (PBB-P2) to the Original Regional Income of Purworejo Regency in 2018-2022. The stages in analyzing the level of effectiveness are carried out by comparing the target revenue and the realization of PBB-P2 revenue. Contribution analysis can be carried out by comparing the realization of PBB-P2 revenue and the realization of Original Regional Income owned by Purworejo Regency. The data analysis technique used is quantitative descriptive. Quantitative descriptive analysis is used to explain and present data obtained from agencies by providing a general description in accordance with the reality at the time of conducting research analyzing the level of effectiveness of Rural and Urban Land and Building Tax (PBB-P2). Based on the research conducted by the author, the results of the study were obtained, namely the level of effectiveness of Rural and Urban Land and Building Tax (PBB-P2) revenues in Purworejo Regency in 2018-2022 averaged 109.712% and showed very effective criteria, the level of contribution of Rural and Urban Land and Building Tax (PBB-P2) revenues to Purworejo Regency's Original Regional Income in 2018-2022 averaged 9.46% and fell into the very poor criteria.

Eva Putri Larasati; Yuwita Ariessa Pravasanti; Suprihati Suprihati

International Journal of Islamic and Economic Education 2025 International Forum of Researchers and Lecturers

This study aims to analyze the efficiency and effectiveness of the use of mandatory spending in the management of regional expenditure in the education sector in 35 districts/cities in Central Java Province for the 2019–2022 fiscal year. Mandatory spending is an obligation to allocate at least 20% of the APBD for education, as regulated in national regulations. Efficiency is measured by the Data Envelope Analysis (DEA) method using an output-oriented approach and Variable Return to Scale (VRS) assumptions, where an area is said to be efficient if its efficiency score = 1. Meanwhile, effectiveness is assessed based on the comparison of output and outcomes, and is said to be effective when it reaches a percentage of 90–100%. The results show that there is a disparity between regions. Only Klaten Regency and Semarang City have shown perfect efficiency for four consecutive years. However, none of the areas achieved perfect effectiveness throughout the study period. The COVID-19 pandemic has also affected the dynamics of education budget realization, which has an impact on achieving efficiency and effectiveness. These findings provide strategic implications for local governments in developing education budget policies that are more optimal and oriented towards improving the quality of human resources.  

Sayidatul Istighfarini; Inty Nahari; Deny Arifiana; Mita Yuniati

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This research focuses on the creation of ready-to-wear deluxe fashion inspired by the sand sea of Mount Bromo. The objectives of this research are to describe the creation process of deluxe ready to wear fashion inspired by the sea of sand of Mount Bromo, to produce deluxe ready to wear fashion inspired by the sea of sand of Mount Bromo, and to publish the result of creation of deluxe ready to wear fashion inspired by the sea of sand of Mount Bromo, . The type of research used in this study is artistic research, emlpying a practice-led research method, which consists of four stages: pre-design, design, realization, and presentation. The results of this research are three sets of ready-to-wear deluxe garments categorized as special occasion stage wear, which represent the visual characteristics of Mount Bromo's sand sea through material selection, color, silhouette, and fabric manipulation techniques. The work was showcased at the “34th Fashion Show UNESA: Bhumibrama,” as a form of appreciation for Indonesia’s natural heritage, presented in a modern fashion concept. The conclusion of this research reveals that nature exploration, particularly the visual elements of the sand sea of Mount Bromo, can serve as a strong source of inspiration for fashion design. This work demonstrates that Indonesia’s natural heritage can be transformed into fashion concepts with both aesthetic value and high commercial potential.

Dea Cesayrisa Firmanartha; Inty Nahari; Mein Kharnolis; Ma’rifatun Nashikhah

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to create evening wear designs based on local cultural concepts, inspired by the architecture of Pura Luhur Poten at Mount Bromo. Exploration of an unconventional material, embossed velvet upholstery, was conducted using a practice-led research method, including exploration, design, and realization stages. Techniques such as pleating, tucking, and quilting were applied to represent the architectural elements of the temple. The results consist of three designs—one for men and two for women—with A and H silhouettes that blend traditional and modern elements. Gray and red colors were chosen to reflect the characteristics of Pura Luhur Poten. This study demonstrates that local cultural values can be interpreted into fashion designs that are both aesthetic and philosophical.

Bella Dwi Saputri; Hadi Samanto; Sri Laksmi Pradanawati

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of billboard tax realization, potential, and effectiveness on the Regional Original Revenue (PAD) of Boyolali Regency during the 2020–2024 period. The research adopts a quantitative approach using secondary data, with a total of 20 observations. The dependent variable in this study is PAD, while the independent variables include billboard tax realization, potential, and effectiveness. Data analysis was conducted using multiple linear regression. The findings indicate that the realization of billboard tax has a significant impact on PAD, while the effectiveness of billboard tax collection does not show a significant effect. This is evidenced by the t-test significance values, where the realization and potential variables have a significance level of 0.000 (< 0.05), while the effectiveness variable has a significance level of 0.408 (> 0.05). These results suggest that higher levels of tax realization and potential contribute positively to PAD. However, the effectiveness of tax collection alone does not necessarily lead to an increase in PAD, indicating a need for local government evaluation in optimizing tax collection efforts. Keywords: Billboard Tax Realization, Billboard Tax Potential, Billboard Tax Effectiveness, Regional Original Revenue (PAD). Keywords: Billboard Tax Realization, Billboard Tax Potential, Billboard Tax Effectiveness, Regional Original Revenue (PAD)

Maria Koriyanti Nona Yevi; Yoseph Belen Keban; Alfonsus Mudi Aran

International Journal of Christian Education and Philosophical Inquiry 2025 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

Educational supervision serves as a key instrument in improving educational quality; however, its implementation in elementary schools often faces systemic challenges that affect teacher performance and learning quality. This study aims to analyze the implementation of educational supervision by school principals to improve the performance of Catholic Religious Education (CRE) teachers in enhancing educational quality at Inpres Natarita Elementary School. The research employs a descriptive qualitative approach with the school principal and CRE teacher as research subjects. Data collection was conducted through in-depth interviews, participatory observation, and documentation. Data analysis used the interactive model of Miles and Huberman with stages of data reduction, data presentation, and conclusion drawing.The findings reveal significant disparities between the implementation of administrative supervision and academic supervision. Administrative supervision is consistently implemented but remains procedural-mechanistic in nature, while academic supervision experiences systematic deficits with minimal frequency (once per semester). This condition impacts the competence-performance gap phenomenon in CRE teacher performance, characterized by the dominance of lecture methods, limited learning innovation, and minimal professional initiative. Educational quality shows acceptable achievement in graduation rates but has not been optimal in potential realization and educational value-added.Educational supervision at SDI Natarita has not achieved optimal effectiveness due to a paradigm that remains compliance-oriented rather than development-oriented. A fundamental reorientation toward holistic and transformative supervision is needed to optimize teacher performance and educational quality.

Laras Ayu Dita; Herlitah Herlitah; Fatimah Fatimah

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to see whether there is an influence between education proxied by the average length of schooling, gross regional domestic product (GRDP), and the realization of regional expenditure on poverty in the Regency / City of Nias Islands. The research method of this article is a quantitative method with multiple linear regression analysis techniques. The data used in this study are secondary data obtained through the central statistics agency and the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance in the form of panel data from five regencies / cities in Nias Islands in 2014-2023. Based on the partial analysis results, the education variable and the realization of regional expenditure have a positive and significant effect on the poverty rate. Meanwhile, gross regional domestic product and has a negative and significant effect on poverty in the Nias Islands region, which is seen from the probability value which is smaller than (0.05). The research variable can explain the Y variable by 0.950220 or 95% and the rest is explained by other variables outside the study.

Welika Siboro; Dahmiri Dahmiri; Ovie Yanti

Master Manajemen 2025 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to analyze the impact of the existence of a village website as a medium for public services and information in Ginolat Village, Sianjur Mula-Mula Subdistrict, Samosir Regency. The research employed a descriptive qualitative method with data collected through interviews, observations, and documentation. Informants were selected using purposive sampling and consisted of the village head, village officials, members of the Village Consultative Body (BPD), and community members. The results show that the Ginolat Village government does not yet have a digital information system such as a website and still relies on manual methods for delivering public services and information. As a result, residents must visit the village office in person to obtain services and access information. Therefore, this study recommends that the village government allocate funding for the development of a village website, which is expected to be a strategic solution to improve service quality, transparency, accountability, and community participation, and to support the realization of good village governance.  

Dini Putri Dwina N; Irfan Sophan Himawan

Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The application of technology in public services, especially in the Oiterne-Stop Manunggal Administration System (SAMSAT), aims to increase bureaucratic efficiency and transparency. However, the realization of accelerating administrative processes through digital innovation still faces various challenges. This study aims to analyze the obstacles faced in the use of technology in the SAMSAT bureaucracy, both from the internal side of the institution and from the perspective of service users. The research method used is a descriptive qualitative approach with interview techniques and documentation studies of several SAMSAT offices in urban areas. The results of the study show that the main challenges include the limitations of technological infrastructure, the resistance of the apparatus to digital changes, and the lack of digital literacy in some communities. In addition, it was found that technology systems that have not been optimally integrated have slowed down the service process. This study recommends the need for continuous training, improved integrated digital systems, and more effective communication strategies to the public to maximize the role of technology in SAMSAT bureaucratic reform.

Maulidya Putri; Wahyu Tri Atmojo; Raden Burhan Surya Nata Diningrat

Realisasi : Ilmu Pendidikan, Seni Rupa dan Desain 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This research aims to create batik tulis motifs with inspiration from three main plantation commodities in North Labuhanbatu Regency, North Sumatra, namely palm oil, rubber, and cocoa. These three plants are not only economically important, but also have philosophical values that can be raised as visual and cultural wealth in the form of batik motifs. The method used in the creation of the work consists of three stages, namely exploration, design, and realization. Exploration is done through literature study, direct observation, and visual documentation of the morphology of the three plants. The design stage involved the stilation and deformation of the plant forms into batik motif designs. Furthermore, the realization stage was carried out using the written batik technique using canting on mori cloth. The research resulted in 12 written batik works that combine elements of aesthetics, philosophy of life, and the locality value of the Labuhanbatu Utara community. This research is expected to enrich the repertoire of contemporary batik design while supporting cultural preservation and the development of local wisdom-based creative industries.