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Hasanov, Parviz; Songgirin, Amin; Hariyadi, Ahmad Reza; Madadzade, Konul

Journal of Islamic Law and Legal Studies 2026 Mabadi Iqtishad Al Islami

This study explores the role of Islamic economic law in promoting sustainable development by establishing an integrated relationship between ethical values, legal frameworks, and public policy. Although sustainable development has emerged as a major global agenda, its implementation continues to face challenges due to the limitations of conventional economic and legal systems, which often prioritize efficiency and economic growth while overlooking ethical and social dimensions. Employing a qualitative research approach through content analysis, this study examines classical Islamic jurisprudence, contemporary scholarly literature, and relevant policy documents to analyze the alignment between Islamic economic principles and sustainability frameworks. The findings demonstrate that Islamic economic law provides a comprehensive and ethically oriented framework based on fundamental principles, including tawhid (unity), adl (justice), maslahah (public interest), and maqasid al-shariah (objectives of Islamic law). These principles are manifested through various institutional and legal instruments, such as zakat, waqf, and risk-sharing financial mechanisms, which contribute to social justice, economic inclusion, financial resilience, and environmental sustainability.

Febriana Emelda Soge; Ajis Salim Adang Djaha; Ardy Yosafat Pandie; Mariayani Oktaviana Rene

Student Research Journal 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Agrarian conflict remains one of the most persistent issues in Indonesia, particularly involving indigenous communities, government institutions, and private corporations. This study aims to analyze the dynamics of agrarian conflict, the role of agenda control in policymaking, and the effectiveness of conflict resolution between the Soge Natarmage and Goban Runut-Tana Ai Indigenous Communities and PT Kristus Raja Maumere (Krisrama) in Nangahale Village, Sikka Regency. This research employed a qualitative approach using a case study method. Data were collected through in-depth interviews, observation, and document analysis, and were analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings reveal that the conflict is rooted in competing claims between the company's formal Land Cultivation Rights (Hak Guna Usaha/HGU) and the indigenous communities’ historical claims over customary land. The conflict resolution process has been largely dominated by a legal-formal approach that prioritizes HGU legality, while the recognition of indigenous land rights has received limited attention. The study further identifies the presence of agenda control and nondecision making practices that influence the direction of conflict resolution policies. Moreover, mediation efforts have not adequately addressed the root causes of the conflict because they remain focused on administrative and legal aspects rather than the social, cultural, and historical dimensions of indigenous communities. The study concludes that sustainable agrarian conflict resolution requires a more inclusive, participatory, and equitable approach through the recognition of indigenous rights and the involvement of all stakeholders in policymaking processes.

Silfiani, Sinta

Synergy: Journal of Collaborative Sciences 2026 Yayasan Penelitian dan Pengabdian Masyarakat Sisi Indonesia

Penelitian ini bertujuan untuk menganalisis proses formulasi kebijakan smart city di Kota Magelang pada periode 2017-2019. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, diskusi kelompok terarah (FGD) dan studi dokumentasi. Hasil penelitian menunjukkan bahwa proses formulasi kebijakan Smart City di Kota Magelang berlangsung melalui empat tahapan utama, yaitu perumusan masalah, penyusunan agenda kebijakan, perumusan alternatif kebijakan dan penetapan kebijakan. Temuan penelitian juga mengungkapkan peran dominan Badan Perencanaan Pembangunan Daerah (Bappeda) sebagai aktor utama dalam proses formulasi, sementara keterlibatan aktor non negara dan partisipasi publik relatif terbatas. Secara teoritis, penelitian ini memberikan kontribusi terhadap studi kebijakan publik dan smart city dengan menunjukkan bahwa implementasi konsep smart city di tingkat lokal cenderung masih bersifat state centric, dimana proses formulasi kebijakan lebih didominasi oleh aktor pemerintah dibandingkan dengan mekanisme kolaboratif yang melibatkan pemangku kepentingan non negara. Temuan ini memperkaya diskursus mengenai tata kelola smart city dengan menegaskan adanya kesenjangan antara idealitas smart city sebagai pendekatan kolaboratif dan praktik formulasi kebijakan masih hierarkis. Dengan demikian, penelitian ini tidak hanya berkontribusi pada pemahaman empiris mengenai smart city di Kota Magelang, namun juga memberikan implikasi konseptual bagi pengembangan model formulasi kebijakan smart city yang lebih partisipatif dan inklusif.

Priyambodo, Aji; Isnanto, R. Rizal; Sanjaya, Ridwan

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

Batik motif classification has attracted growing attention in visual computing due to its role in cultural heritage preservation, textile informatics, museum documentation, and automated cataloging. Although many studies report high classification accuracy, robustness under real-world acquisition conditions remains insufficiently understood. Batik images are frequently affected by illumination variation, blur, folds, watermark overlays, wearable deformation, scale inconsistency, and background clutter, creating challenges that extend beyond conventional image-noise assumptions. Existing studies largely focus on improving classification performance, while the interactions among acquisition variability, feature representation, evaluation practice, and deployment constraints remain fragmented. This systematic literature review addresses this gap by synthesizing batik classification research through a robustness-aware perspective. Using query expansion, backward and forward citation chaining, relevance screening, and thematic coding, 116 candidate records were identified, resulting in 50 highly relevant studies for detailed analysis. The review reveals that robustness is shaped less by denoising alone than by the combined effects of acquisition conditions, representation design, evaluation realism, and deployment context. Handcrafted descriptors remain competitive for small datasets and structured motifs due to their data efficiency and interpretability, whereas deep learning models achieve the highest reported accuracy when supported by sufficient data diversity and realistic augmentation. Hybrid representations emerge as the most consistently balanced approach, combining local texture stability with higher-level abstraction across heterogeneous acquisition settings. The review further identifies recurring robustness failure patterns, including background dependency, illumination instability, motif-scale inconsistency, wearable deformation, and source-shift vulnerability. Based on these findings, a robustness-oriented research agenda is proposed, emphasizing cross-acquisition evaluation, representation-stability analysis, batik-specific robustness benchmarks, acquisition-aware augmentation, and deployable lightweight or hybrid architectures. The study contributes a domain-specific synthesis that reframes batik motif classification from an accuracy-centric task toward a robustness-aware visual recognition problem.

Endah Nursyamsi, Sari; Siregar, Nasaruddin

Journal Media Sosial dan Creative Industries 2026 CV. Seoul Publisher

In the current era of digital transformation, higher education institutions face increasing pressure to manage their reputation strategically through digital communication channels. This study investigates the relationship between digital communication strategies employed by higher education institutions and their perceived reputation among students and surrounding communities. Employing a mixed-methods approach combining quantitative survey with 320 respondents (220 students and 100 community members) and qualitative in-depth interviews with 18 informants from three universities in Bandung, West Java, Indonesia, this research examines how social media management, website quality, digital content consistency, and online engagement practices influence institutional reputation. The findings reveal that digital communication strategy has a significant positive effect on higher education reputation (r = 0.724, p < 0.01), with social media engagement and content consistency emerging as the most influential dimensions. Community respondents demonstrated higher sensitivity to Corporate Social Responsibility (CSR) content compared to students, who prioritized academic information quality and responsiveness. This study contributes theoretically to the application of Agenda-Setting Theory and Stakeholder Theory in the digital context of higher education and provides practical recommendations for university communication offices in developing more effective digital strategies to build and maintain institutional reputation.

Ernialdi Ernialdi; Angelina Ramadhani; Murni Murni; Mutia Rahmah Sari; Ulfa Mutiah

Kajian Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

. Digital transformation in public administration has become a strategic agenda in modern bureaucratic reform aimed at improving effectiveness, efficiency, transparency, and the quality of public services. This study aims to analyze the digital transformation of public administration through a comparative study between Indonesia and South Korea, particularly in the implementation of digital government. The research employs a qualitative method with a comparative study approach and is supported by library research through the collection of secondary data from scientific journals, international institutional reports, government policy documents, and relevant previous studies. Data analysis was conducted descriptively and comparatively using the approaches of Digital Era Governance (DEG), Institutional Theory, New Public Management (NPM), and Socio-Technical Systems Theory. The findings indicate that South Korea has successfully developed an integrated digital government through consistent national policies, strong data interoperability, high bureaucratic capacity, adaptive organizational culture, and equitable digital infrastructure development. Meanwhile, Indonesia is still in the transition stage from e-government to digital government and faces various challenges, such as inter-agency system fragmentation, low data interoperability, unequal digital infrastructure, limited civil servant competencies, and bureaucratic resistance to change. This study concludes that the success of digital transformation in public administration is determined more by institutional strength and bureaucratic reform than merely by technology adoption. Therefore, Indonesia needs to position digital transformation as a comprehensive state reform agenda in order to create a modern, responsive, and public service-oriented government.

Alindha Cahyani

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This paper analyzes the role of the World Economic Forum (WEF) in shaping global governance after the 2008 financial crisis using a non-state-centric global governance perspective. It examines how the WEF, through various agendas such as the Global Redesign Initiative, Fourth Industrial Revolution, and The Great Reset, positions itself as a key actor in formulating responses to global instability. Despite promoting a narrative of collaboration, inclusivity, and multi-stakeholder partnerships, the analysis shows that the WEF actually refines and reproduces neoliberal hegemony through the dominance of private actors, market-based approaches, and undemocratic normative authority. This study also finds that the global governance mechanisms promoted by the WEF tend to widen inequality, create symbolic participation, and reinforce the power of the global economic elite. These findings highlight the normative dilemma in contemporary global governance and the need for a more accountable, inclusive, and public interest-oriented governance model.

Erinaldi, Erinaldi; Angelina Ramadhani; Murni Murni; Mutia Rahmah Sari; Ulfa Muti’ah

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Digital transformation in public administration has become one of the strategic agendas in modern bureaucratic reform to improve the effectiveness, efficiency, transparency, and quality of public services. This study aims to analyze the digital transformation of public administration through a comparative study between Indonesia and South Korea, particularly in the implementation of digital government. This study uses a qualitative method with a comparative study approach and is supported by library research through secondary data collection from scientific journals, international agency reports, government policy documents, and relevant previous research. The data analysis technique uses descriptive-comparative analysis with the theoretical approaches of Digital Era Governance (DEG), Institutional Theory, New Public Management (NPM), and Socio-Technical Systems Theory. The results of the study show that South Korea has succeeded in developing an integrated digital government because it is supported by consistent national policies, strong data interoperability, high bureaucratic capacity, adaptive organizational culture, and equitable distribution of digital infrastructure. In contrast, Indonesia is still in the transition stage from e-government to digital government and faces various obstacles such as fragmentation of inter-agency systems, low data interoperability, inequality in digital infrastructure, limited ASN competency, and bureaucratic resistance to change. Based on the Digital Era Governance theory, South Korea has successfully implemented the principles of reintegration, needs-based holism, and digitization of changes, while Indonesia remains suboptimal in terms of bureaucratic integration and services based on public needs. This study concludes that the success of digital transformation in public administration is determined more by institutional strength and bureaucratic reform than simply by technology adoption. Therefore, Indonesia needs to prioritize digital transformation as a comprehensive national reform agenda to create a modern, responsive, and service-oriented government.

Tazakka Pribadi, Fadhil; Intan Surya Saputra, Dhanar

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Libraries play a crucial role in broadening the public's knowledge horizons by improving literacy skills. However, the reality at the Samaturu Library in Jambu Malea Village shows that manual management still dominates, leading to various administrative obstacles such as data irregularities, the risk of losing important information, and inefficiencies in tracking daily activities. This condition demands digital transformation to optimize public services at the village level comprehensively and sustainably. This research focuses on the development of a web-based library information system specifically designed to modernize administrative processes to be more systematic, fast, and organized. Built using the PHP programming language and MySQL database, this platform offers an intuitive interface for both staff and members. Its superior features include book data management, membership, activity agendas, announcements, and digitizing the borrowing and return process. Furthermore, the system is capable of automatically generating periodic reports to facilitate library performance evaluation. Based on the results of comprehensive testing using the Black Box Testing method, all system functionality was proven to operate optimally according to the required specifications. Direct user trials also showed very positive responses regarding aspects of ease of navigation and operational time efficiency. The implementation of this system is expected to improve the effectiveness of internal management, accelerate the quality of services to library users, and become a major catalyst in realizing superior digital literacy governance in rural areas.

Olivia Fitra Ilma Fadlila Humaida Habib; Andi M. Faisal Bakti

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The development of Pantai Indah Kapuk 2 (PIK 2) presents serious issues, including eviction, the loss of traditional livelihoods, and the marginalization of local communities within a modernization agenda that disregards social justice and sustainability. This research questions the extent to which the dominant modernization bias influences the socio-economic conditions of the surrounding community, as well as how public participation practices are implemented in the planning and execution of the project. The PIK 2 project has led to social inequality, the deprivation of rights, and environmental degradation, illustrating a pattern of systemic exploitation of coastal communities through the economic and political power of development elites. The dominant development theory framework proposed by Melkote and Steeves is used to examine modernization bias, supplemented by Islamic concepts such as mustadh’afin and ghasab to strengthen the social justice perspective. In this study, the author employs a qualitative case study approach, utilizing in-depth interviews, field observations, and documentation involving affected residents, community leaders, and policymakers. The results of the analysis indicate very low levels of public participation, instances of intimidation during land acquisition, and a significant loss of access to employment and basic facilities for the community. The conclusion of this research emphasizes the need for policy reform to ensure that development is more transparent, participatory, and equitable, in order to protect the rights of local communities from dominant and exploitative development patterns.

Fitriani Fitriani; Basri Basri; Kamaluddin Kamaluddin

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Libraries play a crucial role in broadening the public's knowledge horizons by improving literacy skills. However, the reality at the Samaturu Library in Jambu Malea Village shows that manual management still dominates, leading to various administrative obstacles such as data irregularities, the risk of losing important information, and inefficiencies in tracking daily activities. This condition demands digital transformation to optimize public services at the village level comprehensively and sustainably. This research focuses on the development of a web-based library information system specifically designed to modernize administrative processes to be more systematic, fast, and organized. Built using the PHP programming language and MySQL database, this platform offers an intuitive interface for both staff and members. Its superior features include book data management, membership, activity agendas, announcements, and digitizing the borrowing and return process. Furthermore, the system is capable of automatically generating periodic reports to facilitate library performance evaluation. Based on the results of comprehensive testing using the Black Box Testing method, all system functionality was proven to operate optimally according to the required specifications. Direct user trials also showed very positive responses regarding aspects of ease of navigation and operational time efficiency. The implementation of this system is expected to improve the effectiveness of internal management, accelerate the quality of services to library users, and become a major catalyst in realizing superior digital literacy governance in rural areas

Mochammd Rifki Afriansyah; Wildan Fuady; Mohammad Sya’bani Rakhmatulloh; Mochammad Isa Anshori

Pusat Publikasi Ilmu Manajemen 2026 Fakultas Ekonomi & Bisnis, Univ

Climate change has encouraged corporations to establish carbon emission reduction targets as part of their sustainability strategies. However, achieving these targets depends not only on technological innovation and operational policies but also on an organization's ability to integrate decarbonization agendas into human resource management systems. This study aims to analyze the strategic role of Human Resource Directors in integrating corporate carbon emission reduction targets into employee performance management systems and leadership Key Performance Indicators (KPIs). This research employs a qualitative approach using a systematic literature review by examining various relevant scientific publications related to Strategic Human Resource Management, Green Human Resource Management, and performance management within the context of organizational sustainability. The analysis process was conducted through systematic literature selection, mapping of previous research findings, and thematic synthesis of concepts and relationship patterns identified in the literature. The findings indicate that the integration of carbon emission targets into organizational performance management systems can be implemented through sustainability-based leadership KPIs, the application of Green HRM practices, and the alignment of employee evaluation and incentive systems with corporate decarbonization objectives. This study contributes to expanding the understanding of decarbonizing leadership by positioning HR Directors as strategic actors who connect corporate sustainability policies with organizational performance management practices, thereby encouraging organizational behavioral transformation toward more sustainable business practices.

Sumarno, Nurchayati; Parju, Parju; Mutiarachim, Atika

Jurnal Ilmiah Serat Acitya 2026 Universitas 17 Agustus 1945

Penelitian ini mengkaji transformasi strategis manajemen risiko finansial melalui penerapan Digital Twins (DT) dengan pendekatan Systematic Literature Review (SLR). DT berevolusi dari sekadar model manufaktur menjadi sistem cerdas yang mampu memprediksi perilaku entitas finansial secara real-time. Hasil kajian menunjukkan bahwa DT mendukung kerangka Prevention, Preparedness, Response, Recovery (PPRR), memperkuat resiliensi rantai pasok, serta meningkatkan efektivitas stress testing perbankan sesuai regulasi Basel III. Selain itu, DT berperan dalam deteksi penipuan, akuntansi karbon, dan simulasi kebijakan makroekonomi. Studi ini menegaskan bahwa DT mampu meningkatkan akurasi prediksi risiko hingga 95% dan mengurangi downtime operasional sebesar 20%. Namun, keterbatasan standar global, integrasi data lintas sistem, serta hambatan regulasi masih menjadi tantangan utama. Agenda riset masa depan diarahkan pada pengembangan interoperabilitas global, integrasi teknologi AI, serta evaluasi ROI jangka panjang untuk memperkuat ketahanan finansial berbasis DT.

Firhan Mahdavikia; Amirul Mustofa; Sarwani Sarwani; Dian Ferriswara

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the role of the Protocol Division in supporting the activities and performance of regional leaders, particularly from the functional and interpersonal aspects in local government administration. The study employs a qualitative approach using Qualitative Secondary Analysis (QSA) through a review of literature, policy documents, and relevant previous research on protocol functions within government organizations. The analysis is grounded in organizational role theory and managerial role concepts. The results indicate that the Protocol Division plays a strategic role in supporting the effectiveness of regional leaders’ duties through two main dimensions. First, the functional role, which includes managing the regional leader’s activity agenda, organizing protocol-related events, arranging official ceremonies, and coordinating with regional apparatus and relevant institutions to ensure smooth implementation of government activities. Second, the interpersonal role, which encompasses acting as a communication liaison between the regional leader and various stakeholders, facilitating inter-agency working relationships, and supporting the representative function of the regional leader in official and community social events. The findings suggest that the successful execution of regional leaders’ activities is influenced not only by the leaders’ own leadership capacity but also by the effectiveness of organizational support from units that assist leadership, such as the Protocol Division. This role contributes to enhancing coordination effectiveness, ensuring smooth implementation of government activities, and strengthening the image and authority of regional leaders in performing their leadership functions. Therefore, strengthening institutional capacity, improving human resource competencies, and utilizing information technology in managing leadership activities are crucial factors in optimizing the role of the Protocol Division in local governance.

Manda Apta Firanti; Dinda Pratiwi; Gladicya Amanda Br. Purba; Herlini Puspika Sari

Moral : Jurnal kajian Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study examines the integration of Islamic education values in supporting the achievement of the Sustainable Development Goals (SDGs) 2030. The background of this research is rooted in the increasing global demand for education systems that not only emphasize cognitive competence but also foster moral integrity, social responsibility, and environmental awareness. Islamic education, with its foundational values such as tawhid (divine consciousness), adl (justice), amanah (responsibility), and mizan (balance), offers a holistic framework that aligns with the principles of sustainable development. The objective of this research is to analyze how Islamic educational values can be conceptually and operationally integrated into educational practices to contribute to the SDGs agenda. This study employs a qualitative approach using library research as the primary method, collecting and analyzing relevant academic literature published in recent years. The findings indicate that the integration of Islamic values through contextual learning, reflective discussions, character-building activities, and social engagement initiatives can enhance students’ awareness of global issues, empathy, inclusivity, and ecological responsibility. Although challenges remain in curriculum standardization and character assessment mechanisms, the study concludes that Islamic education has strong potential to function as a transformative educational model. The implications of this research suggest the need for curriculum development, teacher capacity building, and institutional commitment to ensure that Islamic education meaningfully contributes to sustainable global development.

Eko Ari Wibowo; Widyastuti Widyastuti; Muhammad Nur Wahyu Hidayah; Wildan Afdalul Fadhi; Hamdi, Lazuardi Fatahilah

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

People with visual impairment face barriers in cash transactions, particularly in identifying banknote denominations and verifying authenticity, which can reduce independence and increase vulnerability to fraud. This issue is also closely linked to the financial inclusion agenda, as access to reliable information on the value and authenticity of cash is a prerequisite for safe transactions among vulnerable groups. This community service program aimed to improve users’ competence through individualized, home-visit–based education and mentoring on an optical–UV sensor–based banknote denomination and authenticity detector with audio feedback. The program was implemented in collaboration with the Kebumen branches of PERTUNI and ITMI from October to December 2025. The intervention stages included an initial needs assessment, structured training using a concise module, hands-on practice through transaction scenarios, and follow-up mentoring. Evaluation employed a pre–post knowledge test, a practical performance checklist, and a usability questionnaire. Results indicated that the mean knowledge score increased from 55.1 to 80.7, and the success rate of denomination identification improved from 60.7% to 90.0%. This approach is relevant as an individualized mentoring model for blind communities when group-based training is difficult to implement.

Dimas Rahmatullah; Amirul Mustofa; Sarwani Sarwani; Dian Ferriswara

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

Digital transformation has become a central agenda in local governments seeking to improve the effectiveness, accessibility, and reliability of public service delivery, particularly in population administration services that constitute the legal foundation of citizenship. In Indonesia, the Surabaya City Government has implemented the Klampid New Generation (KNG) program as an integrated digital platform for population administration services, aiming to streamline civil registration processes, enhance service quality, and expand citizen access. Despite its technological ambition, the implementation of digital population administration services continues to face persistent challenges related to administrative capacity, especially at the municipal level where services are operationalized and directly experienced by citizens. This issue raises an urgent academic and practical question regarding how administrative capacity shapes the performance and sustainability of digital public services within the broader digital government transformation. This article aims to synthesize and critically evaluate the existing scholarly literature on administrative capacity in the implementation of digital population administration services, with analytical relevance to the KNG program in Surabaya City Government. Employing an integrative literature review design, the study systematically examines peer-reviewed journal articles published between 2021 and 2025, retrieved from Scopus, DOAJ, Google Scholar, and SINTA databases. Articles were selected based on predefined inclusion and exclusion criteria and analyzed using thematic and conceptual synthesis techniques. The review identifies key dimensions of administrative capacity that consistently influence digital service implementation, including institutional and organizational arrangements, human resource competence, technological and infrastructural readiness, regulatory and procedural alignment, inter-organizational coordination, and the role of street-level bureaucrats in frontline service delivery.

ST. Amri Alimatul Muflikhah; Tri Lestari Hadiati; Karmanis Karmanis

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Digital transformation of government through the implementation of e-government has become a strategic agenda in bureaucratic reform in Indonesia. Local governments play a crucial role as a bridge between national policies and village governance practices. This article analyzes the implementation of e-government by the Batang Regency Government in support of village governance. This research uses a qualitative approach and a policy analysis method, based on literature reviews and official documents, including regional regulations, SPBE policies, and relevant institutional reports. The analysis was conducted using a theoretical framework of public policy implementation and the principles of good governance. The analysis results indicate that the Batang Regency Government has a relatively adequate e-government regulatory and institutional framework, but its implementation at the village level still faces challenges, including gaps in apparatus capacity, variations in village digital readiness, and suboptimal cross-organizational coordination. This article concludes that strengthening the role of local governments as facilitators, coaches, and coordinators of digital policies is key to the successful implementation of village e-government. These findings provide theoretical contributions to e-government studies and policy implementation, as well as practical implications for formulating local government digital policies.

Faridho Dwiki S; Briyan Ridho P; Refi Bela P

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Tax administration reform is a strategic government agenda to improve the effectiveness, efficiency, and transparency of tax management. One effort undertaken is the implementation of an integrated, digital-based Core Tax Administration Sistem (Coretax). However, the success of Coretax implementation is determined not only by technological aspects, but also by the role of strategic management in planning, organizing, and managing organizational change. This study aims to examine the role of strategic management in supporting the successful implementation of Coretax as part of tax reform in Indonesia. The research method used is a literature review by examining various secondary sources such as scientific journals, international agency reports, government policy documents, and official publications related to tax reform and the digital transformation of the public sector. The results of the study indicate that strategic management plays a crucial role in aligning policies, human resource readiness, strengthening information technology, and managing resistance to change. These findings confirm that Coretax implementation will be more optimal if supported by comprehensive strategic planning, improved human resource competency, and an organizational culture that is adaptive to digital transformation.

Ahmad Hilmy Mochayar; Wahyu Kholis Prihantoro; M. Abdul Fattah; Aisyah Luthfiana; Nur Arfizza Ilyana +2 more

Hikmah : Jurnal Studi Pendidikan Agama Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Evaluation of Islamic Religious Education (PAI) learning plays a strategic role in assessing the achievement of educational goals while supporting the character development of students. The evaluation process not only considers cognitive aspects but also includes affective and psychomotor aspects, such as the appreciation of religious values, noble morals, and the ability to perform religious services. This study aims to describe the relationship between the scope of PAI evaluation and the process of character development of students. The method used is a descriptive qualitative approach, with the research location at SDN Ngebel, Kasihan, Bantul. The research subjects included PAI teachers, students in grades I, V, and VI, and several parents. Data were collected through interviews with teachers, students, and guardians, observations of learning activities and religious practices, and documentation, including records of grades and religious activity agendas. Using the Miles and Huberman interactive model, data analysis included the stages of presentation, reduction, and drawing conclusions. Triangulation methods and sources ensured the validity of the data. The results showed that the implementation of a comprehensive PAI evaluation, which included academic assessment, religious practices, and moral behavior, had a significant impact on the development of student character. This is especially true in terms of religiosity, discipline, and responsibility. Therefore, the broader and more integrated the scope of Islamic Religious Education (PAI) evaluation, the greater its contribution to the overall character formation of students.