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This study aims to analyze the marketing strategies implemented by non-BPJS private hospitals in increasing revenue and competitiveness amidst the dominance of BPJS services in Indonesia. Private hospitals face challenges in attracting patients due to the perception of high service costs and limited public access. However, they have advantages in speed of service, modern facilities, and direct access to specialists. This study uses a literature review method with a content analysis approach to various secondary sources such as scientific journals, industry reports, and policy documents. The results of the study indicate that the implementation of a marketing strategy based on the 7P marketing mix concept (product, price, place, promotion, people, process, physical evidence), digital marketing, and customer relationship management through Customer Relationship Management (CRM) are key to increasing patient attraction and loyalty. Collaboration with private insurance also provides added value through ease of payment and access to premium health services. This study provides recommendations for hospitals in developing adaptive, holistic, and patient satisfaction-oriented marketing strategies.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy as labor absorbers and drivers of the local economy. However, this sector often faces various challenges such as limited access to financing, infrastructure, and policy support. This study aims to analyze the role of fiscal policy in encouraging the growth of MSMEs in Indonesia. The methods used are literature studies and secondary data analysis from various official sources, including government reports and national statistical data. The results of the study indicate that fiscal policy instruments such as tax incentives, subsidies, and state spending for MSME empowerment programs have a positive impact on increasing MSME productivity and competitiveness. However, the effectiveness of these policies is highly dependent on targeted implementation and synergy between related institutions. Therefore, a more inclusive, transparent, and adaptive fiscal policy formulation is needed to encourage sustainable economic growth

This study aims to analyze the impact of monetary policy on the purchasing power of society in Indonesia. Using a qualitative approach and secondary data from various official reports, this research examines the mechanism of monetary policy in controlling inflation and maintaining price stability, as well as its effect on the public’s ability to meet consumption needs. The results indicate that effective monetary policy can maintain price stability and preserve purchasing power, despite challenges such as commodity price volatility and exchange rate fluctuations. The study emphasizes the importance of coordination between monetary and fiscal policies as well as transparent communication in policy implementation to support societal welfare..

Islamic financial management is a crucial element in sustaining the growth of the Islamic banking industry in Indonesia. This study aims to analyze how Islamic financial management practices are carried out in national banking by referring to the regulations set by OJK, Bank Indonesia, and DSN-MUI. Using a qualitative-descriptive approach, this study examines policy documents, regulatory frameworks, and operational practices of Islamic financial institutions. The results of the study show that the implementation of Islamic financial management has adopted Islamic principles through the structure of fund raising, financing distribution, and risk and compliance governance. However, implementation in the field still faces various obstacles, both from the internal side such as limited human resources and gaps in understanding of regulations, as well as from the external side in the form of accelerated digitalization, weak coordination between authorities, and legal uncertainty. This research emphasizes the need to strengthen the capacity of industry players, adaptive regulatory updates, and institutional synergy so that the Islamic financial system can grow sustainably and in line with sharia principles.

This study analyzes the role of digital transformation as a strategic instrument to expand public service accessibility in Indonesia. Through a Systematic Literature Review (SLR) of open-access national journals and relevant policy documents from the last decade, the research highlights how digitalization, particularly e-government implementation, enhances service efficiency, transparency, and inclusivity. Key findings indicate that digital platforms like SP4N-LAPOR! have improved public responsiveness and accountability, especially during the COVID-19 pandemic. However, challenges such as infrastructure disparities, uneven digital literacy, bureaucratic resistance, and data security risks hinder optimal outcomes. The study concludes that digital transformation significantly supports public service reform but requires integrated strategies, including infrastructure development, digital literacy programs, inclusive regulations, and multi-stakeholder coordination. These recommendations aim to bridge the digital divide and ensure equitable access to public services across all regions and vulnerable groups.

The role of school administration is very important in carrying out the basic functions of Islamic educational institutions. School administration as the center for managing teaching and learning activities also covers various fields ranging from resource management, financial management, to planning and implementing academic policies. This research aims to identify the role of school administration in improving the operational effectiveness and quality of Islamic education. The method used in this research is library research, which aims to collect, analyze and compile information from various literary sources in order to obtain a comprehensive understanding of the topic being researched. The data analysis technique used is descriptive-qualitative, with the aim of describing and interpreting information obtained from the literature. This research shows that the role of school administration is very important in improving the operational effectiveness and quality of Islamic education. Good administration includes technical management, creating an environment that supports the moral and spiritual development of students. With effective implementation, it is hoped that schools will be able to provide Islamic education that is not only of academic quality, but can also shape students' character in accordance with Islamic values. It is hoped that this research can become a reference for policy makers and Islamic education practitioners in formulating better management strategies, so as to improve the overall quality of Islamic education.

Public service is an essential element that reflects the quality of governance in Indonesia, particularly in population administration, which includes the issuance of important documents such as ID cards (KTP), family cards (KK), birth certificates, and death certificates. Along with technological advancements, Indonesia launched the Digital Population Identity (IKD) application to improve efficiency and reduce reliance on physical documents. This study aims to evaluate the positive public’s response of the IKD application in Singosari District, Malang Regency, as well as to identify the challenges and factors influencing the implementation of this policy. The research method used is descriptive qualitative research with approaches such as interviews, observations, and documentation. The findings show that although the IKD application facilitates the administrative process, there are still challenges such as a lack of public’s response, limited mobile device availability, and technical issues with the application. Socialization through social media and the improvement of operator capacity are key supporting factors for the success of the implementation. This study contributes theoretically to the development of E-Governance concepts and practically highlights the importance of digital education for the public. It is suggested that enhanced socialization for groups less familiar with technology, improved supporting infrastructure, and training for service operators are necessary to ensure the success of the IKD application in population administration services in Singosari District.

This study aims to analyze the concept of Islamic public finance according to Abu 'Ubaid al-Qasim bin Salam in Kitab al-Amwal and its relevance to the implementation of zakat-based fiscal policy in Indonesia. Using a qualitative approach and library research method, the study reveals that Abu 'Ubaid emphasized three main principles in public finance management: justice, transparency, and public benefit (maslahah). He viewed zakat as a public financial instrument that must be managed by the state to ensure fair and equitable distribution of wealth. The implementation of zakat-based fiscal policy in Indonesia still faces challenges such as low public awareness, lack of integration into the national and regional budgets, and uneven zakat distribution. Based on Abu ‘Ubaid's thoughts, the proposed solutions include strengthening regulations, improving transparency in zakat institutions, and optimizing the use of technology. Integrating zakat into the public financial system can be an effective strategy to reduce social inequality and promote sustainable public welfare.

Digital transformation in the taxation system is one of the strategic steps of the Indonesian government in increasing administrative efficiency and state revenue. This study aims to analyze the form of digital tax strategy transformation in Indonesia, identify challenges and opportunities in its implementation, and assess its contribution to increasing national competitiveness. Based on literature studies and current policy analysis, it was found that tax digitalization shows progress through the implementation of e-filing, e-invoices, e-forms, and the imposition of Value Added Tax or VAT on digital services. Digitalization is still dominated by administrative aspects and has not fully touched on the strategic aspects of tax compliance. The challenges faced include low digital and tax literacy, limited technological infrastructure, and resistance from business actors, especially the informal sector and MSMEs. This study contributes to formulating policy recommendations to strengthen the implementation of a digital tax strategy that not only focuses on compliance, but is able to expand the tax base, increase fiscal efficiency, and create a fairer tax system that supports national competitiveness.

The development of artificial intelligence (AI) in learning media presents challenges related to the uneven readiness of human resources and infrastructure, thus affecting the effectiveness of its implementation. This study aims to examine the effect of AI implementation in learning media development on learning outcomes of students of Faculty of Economics, University of Balikpapan. The method used is quantitative with survey design and Structural Equation Modeling (SEM) analysis using AMOS. The sample consists of 113 students selected by simple random sampling from the population of 376 active students. The results of the analysis showed that the readiness of lecturers and the quality of AI-based learning media had a significant effect on improving student learning outcomes. However, the success of AI implementation is also strongly influenced by infrastructure support and educator training. The findings provide important implications for learning media developers and policy makers to strengthen lecturers' capacity and improve technology infrastructure to support inclusive and sustainable digital transformation of education. In addition, ethical aspects and data privacy should be the main concerns in the development of AI-based learning media.

This research discusses the application of Islamic economic principles during the leadership of Al-Khulafa' Al-Rasyidin, namely Abu Bakar Ash-Shiddiq, Umar bin Khattab, Uthman bin Affan, and Ali bin Abi Talib. The focus of the study lies on the application of sharia values such as justice, honesty, zakat, and wealth distribution in economic policy and governance. The study found that the caliphs consistently implemented Islamic economic principles in state financial management, zakat collection and distribution, market supervision, and protection of property rights. Such implementation proved the effectiveness of the Islamic economic system in creating social justice and public welfare. The application of Islamic economic principles in financial management has an important role because it provides a strong ethical and moral basis, supports the creation of a sustainable economy, and emphasizes justice in the distribution of wealth in society. These principles serve as guidelines for individuals to manage their finances wisely so as to bring benefits not only to themselves, but also to their social environment. By applying these values, wealth inequality can be prevented and a stable and fair economic system can be built. Islamic economics also emphasizes the importance of transparency and honesty in every financial transaction. By avoiding unethical practices such as usury and excessive speculation, individuals can maintain integrity and create a financial system that is aligned with moral values. In addition, Islamic economic principles contain a high value of social responsibility, reflected in the teachings on Zakat, Infaq, and Sadaqah which encourage individuals to participate in social development and help those in need. Therefore, managing personal finances based on these principles not only ensures individual financial sustainability, but also has a positive impact on the well-being of society at large.

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

This research evaluates the implementation of public policies related to natural resource management in Makassar City, Indonesia. Using a qualitative case study approach, this study examines the effectiveness, challenges, and impacts of these policies on sustainable development practices. Data was collected through in-depth interviews with 25 key informants including government officials, resource managers, and affected community members, complemented by document analysis of policy papers and reports. The findings reveal significant gaps between policy formulation and implementation due to institutional fragmentation, limited community participation, and inadequate human resource capacity. While some policies have increased public awareness of conservation, others have failed to prevent environmental degradation, including water quality deterioration and deforestation. This study contributes to understanding the complex dynamics of natural resource governance in rapidly developing urban centers and offers practical recommendations for improving policy implementation through enhanced inter-agency coordination, meaningful community engagement, and capacity building initiatives.

Academic literacy is one of the main factors in improving the quality of college graduates. Developed countries have implemented various strategies to improve literacy levels in higher education environments in order to create competitive graduates who are ready to face global challenges. This article aims to analyze policies and implementation of strategies to improve academic literacy in universities in developed countries. Using a qualitative approach based on literature studies, this study found that technology integration, research-based learning, improving criteria, and providing supporting facilities such as digital libraries and academic literacy training are effective steps in improving student literacy. The results of this study are expected to be a reference for higher education institutions in developing countries in designing policies to improve academic literacy

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

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

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

Fiscal decentralization is a tool to achieve maximum public welfare and the provision of essential public services. The essence of fiscal decentralization is the provision of transfer funds to local governments. In addition, through transfer funds, it is hoped that there will be equity and fiscal balance vertically and horizontally. However, the existence of transfer funds caused a response that the central government responded to as the main fund for regional spending. The purpose of this study is to determine the effect of the flypaper effect on the balance fund and local revenue on education spending, health spending, and infrastructure spending. Using data from 2019-2023 in municipalities and cities on the island of Java and regression using a fixed effect model, it shows the occurrence of a flypaper effect on education and infrastructure spending through DAK. As a result, every increase in DAK will encourage an increase in education and infrastructure spending. Meanwhile, different results are shown in health spending, that every increase in DAU decreases health spending. Different tests were carried out using dummy variables in the year before and after the implementation of the latest policy. As a result, the regulation of the DAU Specific Grant was able to increase health spending, but not as much as the influence of PAD.

School social workers have a strategic role in supporting the welfare of students in Indonesia, especially in dealing with various social, emotional, and psychological issues that can affect academic performance. As a liaison between students, families, schools, and the community, school social workers play a role in providing interventions that aim to create an inclusive, safe, and supportive learning environment. However, the implementation of this role still faces various challenges, such as the limited number of professionals, the lack of support for facilities in schools, and social stigma against the social worker profession. This condition hinders the optimization of student welfare services as a whole. This article aims to explore the role of school social workers in the context of Indonesian education, identify the challenges faced, and examine opportunities for role strengthening through holistic intervention approaches and policy support. The results of the study show that increasing the effectiveness of school social workers can be achieved through the integration of student welfare programs into the curriculum, ongoing training for social workers, and synergy between the government, schools, and local communities. Strong policy support and adequate resource allocation are decisive factors in strengthening the function of school social workers. With the right approach, school social workers have the potential to be agents of change in creating an education system that is more responsive to students' social and emotional needs, as well as encouraging the creation of a healthy and sustainable learning climate.

Bureaucratic reform is a government effort to improve the performance of state apparatus to provide optimal service to the community. This study aims to analyze the implementation of bureaucratic reform policies on the performance of Civil Servants (PNS) at the Pare-Pare City Transportation Agency. The research method used is descriptive qualitative with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the implementation of bureaucratic reform at the Pare-Pare City Transportation Agency has gone quite well, but there are still several obstacles such as limited human resources and supporting facilities and infrastructure. The bureaucratic reform policy has proven to have a positive effect on improving the performance of PNS in terms of productivity, service quality, responsiveness, responsibility, and accountability. Strong commitment from leaders and all employees is needed as well as adequate budget support to optimize the implementation of bureaucratic reform in the future.