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Ni Nyoman Sandat; Luh Made Dwi Wedayanthi

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Literacy skills in elementary schools play a crucial role in supporting students’ academic development and overall learning success. However, observations conducted at SDN 2 Demulih revealed that many students still experience difficulties in comprehending reading materials and retelling stories coherently and systematically. This study aims to enhance students’ literacy and language skills through the implementation of the retelling technique as an instructional strategy. A descriptive research approach employing the ADDIE development model was applied, consisting of five stages: analysis, design, development, implementation, and evaluation. The program involved 21 students from grades IV–VI and utilized two audiovisual story media, namely “Independence” and “Bawang dan Kesuna.” The results indicate that the application of the retelling technique based on audiovisual media effectively improved students’ reading comprehension, learning activeness, and self-confidence in speaking activities. Students were able to reconstruct storylines accurately and express moral messages using their own words. Therefore, the retelling technique is proven to be an engaging, practical, and effective literacy learning strategy for elementary school students.

Yustinus Liguori; I Wayan Sudiarsa; I Made Jagat Dita; I Gusti Ngurah Galih Jimbar Baskara; Pande Wisnu Wijaya Putra

Router : Jurnal Teknik Informatika dan Terapan 2025 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

The rapid development of smartphone technology today creates challenges for consumers and manufacturers in determining an objective price range based on highly varied technical specifications. This study aims to implement the Random Forest algorithm in classifying smartphone price ranges into four main categories, namely low, mid-range, high, and flagship. The research method was carried out systematically through the stages of loading a dataset of 2,000 entries, exploratory data analysis (EDA) to ensure data integrity, and model training with a training and testing data split of 80:20. The results showed that the Random Forest model achieved a significant overall accuracy rate of 89%. Based on feature importance analysis, it was found that RAM capacity was the most dominant determining factor, contributing 47% to prediction accuracy, followed by battery power and screen resolution as supporting features. These findings have strategic implications for manufacturers to prioritize memory capacity upgrades in determining product pricing in the market, as well as providing guidance for consumers in assessing the fairness of a device's price based on its technical capabilities.

Adesta Dermawan Wicaksono; Syamsul Hadi; Asset Cahya Wardhana; Ajang Deng Arok; Atem Juacg Kelei Juach

Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri 2025 Asosiasi Riset Ilmu Teknik Indonesia

The problem faced is the decline in the performance of a 650 liter/minute centrifugal pump due to wear on components, especially the impeller, rolling bearings, and mechanical seals in supplying process water and clean water in industrial production systems. The planning objective is to obtain a maintenance schedule for a 650 liter/minute centrifugal pump for the operational period of 2026 and the ratio between maintenance costs and profits generated by the machine. The maintenance planning method includes collecting maintenance data from previous maintenance periods, reviewing centrifugal pump specifications, applying the inspection, replace, repair, and overhaul (IRRO) approach, estimating the age and price of components that are expected to be damaged, estimating the cost and duration of dismantling and installing components that have been repaired in accordance with the provisions of the requirements for usable components or replacement parts, scheduling maintenance and repairs, estimating maintenance and repair costs for the 2026 period, and determining the ratio of maintenance costs to profits. The planning results are in the form of a maintenance schedule for the 2026 period worth IDR 4,290,000,-, a maintenance cost to profit ratio of 7.44% and the implications indicate that the machine is still suitable for use and prospective for operations in the next few years.  

Putri, Rizky Amalia; Hibatillah Hasanin; Ardiana Septi Farhana; Tiara Nurazizah

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research originated from a concern about the existence of villages that are factually underdeveloped, but aren't recognized as 3T (Terdepan, Tertinggal, dan Terdepan) regions in the national regulatory framework. This research was conducted in Kabupaten Banyumas, which consists of 301 villages, with several villages indicated to be underdeveloped. Through the analysis of secondary data from BPS, Dinsospermades, and Bappedalitbang Banyumas, this study took 6 sample villages to analyze in order to understand the pattern of underdevelopment that is not covered by the formal 3T status. The purpose of this study is to highlight the reality of de facto remote areas that aren’t administratively recognized as 3T areas, and therefore don't have access to special funding schemes, and to examine the potential for replication of 3T area policies that can be adapted in Kabupaten Banyumas, with adjustments to local characteristics. Using a qualitative approach based on in-depth interviews with village government officials, this research mapped the needs, barriers, and opportunities for more contextualized policy interventions. This research recommends the development of a planning and budgeting model based on local needs and a social justice approach in the distribution of development resources. Thus, Banyumas can become an alternative policy laboratory to address development inequality outside the formal framework of the 3T regions.  

Tazkia Nur Fateha; Syafiin Mansur

Reflection : Islamic Education Journal 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

In recent decades, the concept of healing has developed rapidly, no longer limited to the medical and psychological fields, but also includes spiritual and religious aspects. In the Islamic view, the Qur'an contains the concept of healing through the term syifa', which means healing or medicine for illnesses, both physical and spiritual. This study aims to formulate an understanding of healing in the perspective of the Qur'an by studying verses containing the word syifa', such as QS. Yunus: 57, An-Nahl: 69, and Ash-Syu'ara: 80. The method used is qualitative research based on literature studies by examining various classical and modern interpretations to understand the meaning, context, and values ​​contained therein. The results of the study show that although healing and syifa' are both related to the healing process, they have different foundations. Healing emphasizes more on psychological processes and human experiences, while syifa' is rooted in the teachings of monotheism and describes God as al-Shāfī. The Healer. In the Qur'an, healing does not only mean freedom from physical illness, but also includes inner peace and spiritual closeness to God. Classical interpretations focus more on moral and spiritual aspects, while contemporary interpretations develop these concepts into psychospiritual healing concepts relevant to modern life.

Waladow, Mirman; Bumulo, Frahmawati; Bahsoan, Agil; Hafid, Radia; Mahmud, Melizubaida

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to determine the effect of library facilities on students' interest in reading books in economics for grades 10, 11, and 12, majoring in social studies at SMA Negeri 1 Kabila, Bone Bolango Regency, Gorontalo Province. This study used a quantitative approach. Data collection methods used in this study were observation, documentation, and questionnaires. Based on the description above, the population in this study was 489 students in grades 10, 11, and 12 majoring in social studies at SMA Negeri 1 Kabila. The sample in this study was grades 10, 11, and 12. The analytical method used was simple linear regression. The results showed an effect. The results obtained a R-squared coefficient of 0.258. This value means that 25.8% of the variability in the variable of interest in reading economics textbooks for grades 10, 11, and 12 majoring in social studies at SMA Negeri 1 Kabila, Bone Bolango Regency, Gorontalo Province can be explained by library facilities, while the remaining 74.2% is influenced by other variables not examined in this study.

Budi Wahono; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

This study aims to conduct a systematic literature review and bibliometric analysis on Transformational Leadership (TL), based on empirical research. Despite extensive studies on TL in recent decades, comprehensive research remains limited. The methodology used is a Systematic Literature Review (SLR) of articles containing “Transformational Leadership” in the title, abstract, or keywords, sourced from the Scopus database, which yielded 1,297 publications from 1977 to 2025. The data were analyzed using VOSviewer software. The findings suggest that TL is an innovative model in vocational education, bridging industrial systems with academic environments for authentic, practice-based learning. However, challenges include limited resources, insufficient instructor training, and inadequate institutional support. Recent innovations, such as advanced ICT, holographic technology for real-time interaction, and digital twins for process optimization, have enhanced the model's effectiveness. The study also discusses the conceptual framework of TL. This research uses the Scopus database, and future studies could broaden its scope by incorporating other databases like Web of Science. Practically, the study’s findings suggest integrating modern pedagogical strategies, including gamification, simulation, and project-based learning, to enhance student engagement and understanding of manufacturing processes. Socially, it encourages educational institutions to invest in infrastructure, strengthen industry partnerships, and provide continuous instructor training. This study highlights the growing global research on TL and calls for deeper exploration of the topic in existing literature.

Uswatun Hasanah Sofyan; Sarah Sakhowah; Randy Zahran; Al Fathir Rahman Zulkarnain

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to explore students’ perceptions of the implementation of the Pancasila Student Profile Reinforcement Project (P5) based on deep learning within the Islamic Religious Education (PAI) subject at SMA Fajrul Islam. This research employs a descriptive qualitative method with data collected through in-depth interviews, observations, and documentation. Interviews were conducted with 10 students from grades X and XI. The findings indicate that students perceive the deep learning–based P5 as a more meaningful and enjoyable learning process. They reported feeling more motivated to participate in project activities. However, several students also mentioned challenges such as the need for more intensive guidance, differences in group members’ discipline, and project-related costs that they considered burdensome. Overall, students’ perceptions of this learning model are positive, as it is viewed as effective in enhancing understanding, participation, and character development in alignment with the goals of the P5 program.  

Pulo, Miltiades Dewifortuna; Suciptawati, Ni Luh Putu; Susilawati, Made

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

This study aims to model the Infant Mortality Rate (IMR) in East Nusa Tenggara Province using truncated spline nonparametric regression. In this study, IMR is associated with four predictor variables: the percentage of poor people, the percentage of pregnant women under 19 years of age, low birth weight, and life expectancy. These four variables have an unpatterned relationship, indicating the presence of a nonparametric component in the model. The truncated spline regression method was chosen because of its ability to handle nonlinear relationships between variables. The results showed that the best model was obtained using three knot points, which produced a coefficient of determination (R²) of 97.47%. This indicates that the truncated spline regression model is able to explain 97.47% of the variation in IMR in East Nusa Tenggara Province. In addition, the four predictor variables have a significant influence on the model, making a significant contribution in explaining the factors that influence IMR in the region.

Nasehudin, Nasehudin; Salsa Nabila; Fadel Ibnu Firmansyah

Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

The implementation of the Merdeka Curriculum is a national education policy aimed at enhancing the quality of learning through a more flexible, student-centered approach that emphasizes character strengthening. However, the implementation of this curriculum in Islamic schools based on pesantren (Islamic boarding schools) presents unique challenges that require in-depth study. This research aims to describe the challenges faced by teachers in implementing the Merdeka Curriculum at MANU Putra Buntet Pesantren and to examine the school's readiness in supporting its execution. This study uses a descriptive qualitative approach with data collection techniques including observation, semi-structured interviews with the Vice Principal for Curriculum Affairs, and documentation. The results indicate that the Merdeka Curriculum has been implemented in grades X and XI, but its execution is not yet fully optimal. The main challenges faced by teachers include low student engagement in learning, demands for adapting to rapid policy changes from the government and the Ministry of Religious Affairs, as well as limitations in supporting learning facilities and infrastructure. Nevertheless, the character of MANU Putra Buntet Pesantren as an Islamic school based on pesantren serves as a strength in integrating Islamic values into learning. The implications of this research highlight the need for mentoring, more intensive socialization, and improved facilities to ensure the implementation of the Merdeka Curriculum in Islamic schools can be more effective and aligned with the objectives of Islamic education.

Silalahi, Wilma; Putri, Mutiara

Majelis : Jurnal Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The digital transformation of public administration in recent decades has reshaped government service delivery, particularly through the adoption of technology as a tool to enhance transparency, efficiency, and accountability. The implementation of the Online Single Submission–Risk Based Approach (OSS-RBA) represents Indonesia’s strategic effort to create an integrated licensing framework aligned with the principles of good governance. This study aims to analyze the forms of administrative responsibility in digital-based licensing services under OSS-RBA and examine the accountability mechanisms applicable when system failures affect legal certainty for business actors. The research employs a normative juridical method using statutory, conceptual, and case approaches through the examination of regulations, doctrines, and administrative court decisions. The findings indicate that digitalization does not alter the core of governmental responsibility, as every decision generated by the system is legally attributed to the competent administrative authority. The implementation of OSS-RBA still faces obstacles such as system errors, data inconsistencies between institutions, and delays in technical verification, all of which directly affect legal certainty and the quality of public services. Furthermore, internal and external oversight mechanisms are not yet fully effective in preventing maladministration, including unreasonable delays and inaccuracies in automated decision-making. The study also shows that business actors require more responsive administrative remedies to prevent technological risks from shifting entirely onto them. Therefore, this research concludes that the effectiveness of OSS-RBA depends on strengthening institutional capacity, harmonizing regulations, and ensuring the consistent application of good governance principles throughout all stages of digital licensing administration.  

Miftah Dwi Lestari; Siska Ade Putry; Weny Syahputri

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The selection of a thesis topic that aligns with students’ interests and competencies often poses a challenge in academic environments. Inappropriate topic selection can lead to decreased motivation and delays in completing the final project. This study aims to develop a thesis topic recommendation system based on a genetic algorithm that considers students’ interests and academic abilities. The data used include grades from core courses, results of research interest questionnaires, and a list of thesis topics provided by academic supervisors. Each topic is represented as a chromosome, while the fitness function is calculated based on the level of compatibility between student attributes and topics. The selection process employs the roulette wheel method, with single-point crossover and random mutation to generate an optimal solution population. The test results show that the recommendation system based on the genetic algorithm achieves an accuracy rate of 86.7%, higher than the keyword-matching method, which only reaches 71.2%. Therefore, this approach is proven effective in assisting students to determine thesis topics that are suitable, objective, and efficient.

Muhammad Tody Arsyianto; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

Research on digital payment systems has grown rapidly over the past decades; however, comprehensive and in‑depth studies that synthesize existing empirical findings remain limited. This study aims to conduct a systematic literature review and bibliometric analysis on digital payment research based on empirical publications indexed in Scopus. Using the keyword “Digital Payment” in the article title, abstract, and keywords, a total of 485 documents published between 1989 and 2025 were identified. The evaluation was conducted on November 30, 2025, and the collected data were analyzed using bibliometric techniques with VOSviewer software. The findings reveal a significant surge in digital payment research beginning in 2016, with its peak occurring during 2023–2025, in line with the accelerating digital economic transformation worldwide. Knowledge production has shifted toward emerging economies—particularly India, Indonesia, and Malaysia—supported by dense inter‑institutional and inter‑author collaboration networks. Research themes have expanded beyond technical payment system aspects to interdisciplinary issues involving technology, finance, financial inclusion, human behavior, public policy, and the application of machine learning for security and system optimization. Journal sources, affiliations, authors, and keyword analyses confirm that digital payments have become essential infrastructure for the modern economy and a rich empirical domain for advanced studies on financial stability, consumer protection, regulation, and digital financial innovation.

Nurul Huda Yus’an; Mukarramah Syukur; Dwi Ayu Siti Hartinah H; Arif Rahman Hasdik

Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia 2025 Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

Schools play a strategic role in fostering an understanding of entrepreneurship from an early age to equip students to face future challenges. Strengthening entrepreneurial concepts is necessary to build knowledge and an adaptive mindset relevant to the dynamics of the workplace and everyday life. This Community Service (PkM) activity, conducted at Muhammadiyah Bontomarannu High School, aimed to foster students' entrepreneurial spirit through practical logo creation using the Canva app, as an effort to foster a culture of innovation within the school environment. The program was implemented in the odd semester and included a method that included explaining basic entrepreneurial concepts through presentations, educational YouTube videos, explanations of digital business opportunities, and hands-on practice in product logo creation. Nineteen students from grades 10, 11, and 12 participated in this activity. The results showed that students were able to understand the concepts of creativity and innovation more concretely. They also developed critical thinking and creative problem-solving skills through the logo design process using digital applications on mobile devices. These findings reflect the developing adaptive, creative, and solution-oriented abilities of Muhammadiyah Bontomarannu High School students. Overall, this activity is an initial step in instilling an entrepreneurial mindset while strengthening a culture of innovation within the school environment and in daily life.

Nurul Aini Mm. Sodik; Nurwila Ye’te; Salwa Afrillia Patilima; Alia Aziza Sapii; Nahara R Yamudu

Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This research at TPA Siti Hajar aims to determine the impact of democratic parenting on the creativity of early childhood aged 4-5 years. The study found that 80% of respondents demonstrated good assessment results, while 20% achieved excellent grades. Democratic parenting, observed in this study, plays a significant role in fostering independence and confidence in children. This type of parenting is ideal for educating children, as it promotes responsibility, leadership, independence, and the ability to build healthy interpersonal relationships. Creativity, as defined in the study, is the ability to generate new ideas, solve problems, and produce innovative products. Using a quantitative approach with an experimental method, the research involved 10 out of 15 children from TPA Siti Hajar. Data was collected through observation and interviews. The results showed a significant correlation between democratic parenting and the development of children's creativity. Children exposed to democratic parenting exhibited increased independence and creativity, adapting well to their school environment. The study concludes that democratic parenting significantly influences early childhood creativity, fostering a safe and supportive space for children to thrive. This positive influence encourages independence while maintaining clear, consistent boundaries, which enhances their creative and developmental stages.

Sefi Dwi Wahyuni; Muhammad Amir Masruhim; Sukemi Sukemi

Jurnal Pendidikan Kimia, Fisika dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Students' critical thinking skills in colloid material are still low, possibly due to a lack of problem-solving abilities. Therefore, the application of various learning models is considered necessary, one of which is Problem-Based Learning (PoE). This study aims to investigate the impact of PoE on students' critical thinking skills at Granada Polytechnic (SMA IT Granada) in colloid material. A quasi-experimental design and quantitative experimental methods were used. Fifty students from grades 11 A and B were selected as research subjects through census sampling. A post-test control design was used. Data collection used post-test data as primary data, supplemented by observation sheets of student classroom activities. The results showed that the average post-test score of the experimental group was 78, while the average post-test score of the control group was 59. The t-test results showed that the hypothesis Ha was true, therefore, it can be concluded that the application of the PoE model at Granada Polytechnic can improve students' critical thinking skills in colloid material.

Mesioye, Ayobami E.; Falade, Adesola M.; Akinola, Kayode E.

Journal of Computing Theories and Applications 2025 Universitas Dian Nuswantoro

The use of Search-Based Software Engineering (SBSE) for optimizing software architecture has evolved from fully automated to interactive approaches, integrating human expertise. However, current interactive tools face limitations: they typically support only single decision-makers, confine architects to passive roles, and induce significant cognitive fatigue from repetitive evaluations. These issues disconnect them from modern, team-based software development, where collaboration and consensus are crucial. To address these shortcomings, we propose "ArchEvolve," a novel framework designed to facilitate collaborative, multi-architect decision-making. ArchEvolve employs a cooperative coevolutionary model that concurrently evolves a population of candidate architectures and distinct populations representing each architect's unique preferences. This structure guides the search towards high-quality consensus solutions that accommodate diverse, often conflicting, stakeholder viewpoints. An integrated Artificial Neural Network (ANN) serves as a preference learning module, trained on explicit team feedback to act as a surrogate evaluator. This active learning cycle substantially reduces the number of required human interactions and alleviates user fatigue. Empirical evaluation on two industrial case studies (E-Commerce System and Healthcare Management System) compared ArchEvolve to a state-of-the-art interactive baseline. Results indicate that ArchEvolve achieves statistically significant improvements in both solution quality and consensus-building. The preference learning module demonstrated over 90% accuracy in predicting team ratings and reduced human evaluations by up to 46% without compromising final solution quality. ArchEvolve provides a practical, scalable framework supporting collaborative, consensus-driven architectural design, making interactive optimization a more viable and efficient tool for real-world software engineering teams by intelligently integrating cooperative coevolutionary search with a preference learning surrogate.

Salma Fitriani Novanda; Putri Nala Luthfiyah; Mariyatul Fadlilah; Fatimah Azzahra; Ferida Rahmawati

Jurnal Kajian Ilmu Pendidikan, Bahasa dan Komunikasi 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to describe the implementation of co-curricular activities in instilling edupreneurship values through the production of “Keripik Lumer” (Melted Chips) among fourth-grade students at MIM Kauman Wiradesa. The activity was designed as contextual learning that emphasizes not only entrepreneurial skills but also Islamic values such as honesty, responsibility, and independence. This research employed a qualitative descriptive approach involving teachers and fourth-grade students as participants. Data were collected through observation, interviews, and documentation, then analyzed interactively using data reduction, presentation, and conclusion drawing. The results indicate that the co-curricular activity was implemented in a planned, systematic, and continuous manner through three stages: planning, implementation, and evaluation. The teacher acted as a facilitator who guided students to develop responsibility, teamwork, creativity, and motivation throughout the process. Students demonstrated high enthusiasm, independence, and discipline during the activities. Through direct experience, students not only understood entrepreneurial concepts but also internalized positive character traits such as cooperation, self-confidence, and perseverance. Therefore, co-curricular activities based on local products like “Keripik Lumer” proved effective as contextual learning media that foster an entrepreneurial spirit from an early age. This program can serve as an innovative learning model for the development of entrepreneurship education in elementary schools and madrasahs.

Indah Damayanti; Sukirno Sukirno

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to develop interactive PowerPoint-based audio-visual learning media for Grade X Economics and to test its feasibility and effectiveness in improving student activity and learning outcomes. The method used is Research and Development (R&D) with the ADDIE model, which includes the stages of analysis, design, development, implementation, and evaluation. The research subjects consisted of students in grades X6 and X7 at SMA N 1 Ngluar and SMA Muhammadiyah 1 Muntilan. Data were collected through interviews, questionnaires, and learning outcome tests. The feasibility test results showed that the interactive PowerPoint media was considered very feasible to use, with an average score of 4.6 from subject matter experts, 4.8 from media experts, 4.45 from teachers, and 4.5 from students. The effectiveness test showed N-Gain Scores for activity and learning outcomes of 0.42 and 0.58, respectively, at SMA N 1 Ngluar and 0.44 and 0.55 at SMA Muhammadiyah 1 Muntilan. Thus, interactive PowerPoint media is effective in increasing student activity and learning outcomes in economics learning.

Abdul Azis; Merah Johansyah; Bayu Mandiri; Stefano Stefano; Hasriyani Hasriyani

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

Local Own-Source Revenue (PAD) serves as a vital instrument in supporting regional independence and public welfare. For decades, the Land and Building Tax (PBB) has been one of the primary sources of local revenue; however, excessive dependence on PBB is considered less effective in promoting equitable economic development and enhancing citizens’ economic rights. Forcing PBB increases of hundreds of percent, as has recently occurred in a number of regions such as Pati Regency, Central Java, and dozens of other regions amid the current difficult economic situation, has invited criticism and protests. This policy has been accused of violating human rights. For this reason this study aims to analyze the urgency of exploring alternative local revenue sources beyond PBB, such as local taxes, public service retributions, management of regional assets, and innovative revenue models based on local potential. The research uses a qualitative approach through literature review and fiscal policy analysis at the regional level. The findings indicate that diversification of local revenue sources can strengthen regional fiscal capacity, improve public service delivery, and foster broader community economic participation. By sustainably and transparently developing local potential, local governments can not only enhance community welfare but also uphold the principle of economic justice as mandated by the Constitution. Therefore, optimizing local revenue sources beyond PBB represents a strategic step toward inclusive and equitable regional economic independence.