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This study analyzed the effectiveness and contribution of the Food and/or Beverage Tax, Hotel Services Tax, and Art and Entertainment Services Tax to Jakarta's Regional Own-Source Revenue during 2018–2024, and formulated policy recommendations based on fishbone (Ishikawa) analysis for the lowest-performing tax type. A descriptive quantitative approach supported by qualitative analysis was employed. Secondary data were obtained from Regional Government Financial Reports, while primary data were gathered through in-depth interviews with the Regional Revenue Agency, a tax consultant, an event organizer, and a venue operator. The Hotel Services Tax recorded the highest average effectiveness at 108.25%, followed by the Food and/or Beverage Tax at 100.72%, and the Art and Entertainment Services Tax at 98.88%. All three fell under the very low contribution category, with the Art and Entertainment Services Tax recording the lowest average at 1.16%. Fishbone analysis identified six root cause categories: disproportionate staffing and insufficient socialization (Man), reactive collection mechanisms (Method), limited tax technology implementation (Machine), misclassified business data and weak regulatory dissemination (Material), underreported revenues and high tax rates suppressing voluntary compliance (Measurement), and high entertainment sector elasticity with slow post-pandemic recovery (Environment). Policy recommendations were formulated across all six factors to optimize regional tax revenue.

This study aims to analyze the effect of Gross Regional Domestic Product (GRDP), Local Taxes, and Population on Local Own-Source Revenue (PAD) in 35 regencies/cities of Central Java Province during 2021–2023. The study employs a quantitative approach using secondary data obtained from the Central Java Statistics Agency (BPS) and Local Government Budget Realization Reports (LRA). The sample was selected using a census sampling technique and analyzed using multiple linear regression after classical assumption testing. The results indicate that GRDP and Local Taxes have a significant effect on PAD, while Population does not have a significant effect on PAD. These findings imply that local governments should prioritize regional economic growth and optimize local tax collection to strengthen fiscal capacity rather than relying solely on population growth. The novelty of this study lies in its integrated examination of GRDP, Local Taxes, and Population across all 35 regencies/cities in Central Java during the 2021–2023 period, providing updated empirical evidence to support regional fiscal policy and local revenue optimization.

This study aims to analyze the language style employed by President Prabowo Subianto in his speech delivered at the 17th National Farmers and Fishermen Week in 2026 using Teun A. Van Dijk's Critical Discourse Analysis framework. The study employed a qualitative approach with documentation techniques applied to the official speech transcript. Data were analyzed through Van Dijk's three analytical dimensions, namely text, social cognition, and social context. The findings reveal that, at the textual level, the speech is dominated by themes of support for farmers and fishermen as strategic actors in national development and food security. At the superstructure level, the speech is organized argumentatively through personal experiences, policy explanations, and reaffirmation of governmental commitments. At the microstructure level, the speech demonstrates the use of informal language, rhetorical strategies, repetition, and lexical choices that strengthen the relationship between the speaker and the audience. In terms of social cognition, the findings indicate the speaker's awareness of the media's role in shaping public opinion, as reflected in several instances of meta-communication. Meanwhile, the social context dimension reveals representations of power relations through the construction of social groups positioned either as supporters or obstacles to national interests. These findings suggest that the speech functions not only as a means of political communication but also as a medium for constructing ideology, legitimizing power, and shaping political identity. This study reinforces the view that language plays a significant role in representing social realities and power relations within society.

This study aims to analyze the process and implications of changes in the General Budget Policy (KUA) and the Temporary Budget Priorities and Ceilings (PPAS) on the preparation of the Revised Regional Revenue and Expenditure Budget (APBD) for the Fiscal Year 2025 at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency. The research employs a qualitative descriptive approach using secondary data in the form of planning and budgeting documents as well as internship activity results. The findings indicate that the preparation process of KUA–PPAS has been conducted in accordance with applicable regulations, starting from planning based on RPJMD and RKPD, formulation by the Regional Government Budget Team (TAPD), and discussions with the Regional House of Representatives (DPRD), supported by the SIPD system. Changes in KUA–PPAS are influenced by internal factors such as discrepancies in revenue and expenditure realization, program shifts, and the utilization of budget surplus (SiLPA), as well as external factors including central government policy changes, macroeconomic conditions, and emergency situations.

This study examines Income Tax provisions under the latest tax regulations in Indonesia, explains the procedures and mechanisms for calculating Income Tax based on the Law on Harmonization of Tax Regulations (HPP Law), and evaluates the contribution of Income Tax to state revenue and equitable income distribution. This research applies library research with a qualitative descriptive approach. The data were collected from relevant sources, including laws and regulations, academic books, scientific articles, research journals, and official government publications related to Income Tax policy in Indonesia. The data were analyzed systematically to identify regulatory developments, tax calculation mechanisms, and the implications of tax policy for national state revenue and fiscal justice. The findings show that the HPP Law establishes five progressive tariff layers for Individual Taxpayers, with a maximum rate of 35% imposed on taxable income exceeding IDR 5 billion per year. This provision reflects the principles of ability to pay and vertical equity in Indonesia’s tax system. Furthermore, the Corporate Income Tax rate of 22%, along with various rate-reduction incentives for eligible taxpayers, can enhance business competitiveness and reduce tax burdens. Tax administration modernization through e-Filing, e-Billing, e-Bupot, and Coretax also improves service efficiency and strengthens taxpayer compliance more effectively.

The Rumah Padat Karya Program in Surabaya City is one of the local government policies to reduce poverty through job creation and empowerment of low-income communities (MBR). This study aims to evaluate the effectiveness of the Rumah Padat Karya Program in reducing poverty rates in Surabaya and to assess its alignment with the Sustainable Development Goals (SDGs), particularly Goal 1 (No Poverty), Goal 8 (Decent Work and Economic Growth), and Goal 11 (Sustainable Cities and Communities). The study employs a formal evaluation approach with a formative evaluation type, given that the program is still ongoing. Data were collected through interviews, observation, and documentation, and analyzed qualitatively. The evaluation was conducted using William N. Dunn’s (2003) criteria, comprising effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The results indicate that the program is fairly effective in reducing poverty and unemployment through local workforce absorption and the productive utilization of previously idle government assets. However, limitations remain, including budget constraints, inter-district facility disparities, weak inter-agency coordination, and suboptimal business mentoring and market access. Therefore, it is necessary to strengthen the mentoring system, equalize facilities, and enhance cross-sector collaboration so that the program can run more optimally and sustainably.  

Exports as a component of international trade contribute significantly to the development and growth of a country’s economy. In Indonesia, export activities are considered one of the key drivers in increasing national economic performance. This research seeks to evaluate the role of Indonesia’s exports to the United States within the Harmonized System (HS) Code 71 commodity classification, encompassing pearls, gemstones, precious metals, and jewelry products, in influencing Indonesia’s economic growth as reflected by Gross Domestic Product (GDP) at constant prices.The analysis focuses on three specific commodity groups: Pearls and Precious Stones (HS 71.01–71.05), Precious Metals and Metals Clad with Precious Metals (HS 71.06–71.12), and Jewelry and Related Articles (HS 71.13–71.18). A descriptive quantitative research design was employed, utilizing secondary time-series data collected for the 2015–2024 period. Data sources included the Indonesian Central Bureau of Statistics (BPS) and Trade Map. To assess the relationship between variables, this study adopted multiple linear regression analysis accompanied by classical assumption testing and hypothesis testing using both t-test and F-test procedures. The empirical findings demonstrate that export performance within the HS Code 71 category underwent considerable fluctuations throughout the observation period, reaching its peak in 2024.Furthermore, the statistical results indicate that each commodity sub-category contributes differently and exerts varying effects on Indonesia’s real GDP, both individually and collectively. The outcomes of this research are expected to provide useful references for government institutions in developing trade cooperation strategies and policy decisions, while also supporting business actors in strengthening the international competitiveness of Indonesian products.

This study aims to analyze the implementation of Land and Building Tax (Pajak Bumi dan Bangunan or PBB) collection and its significant impact on local revenue generation. Land and building tax is a crucial component of local government revenue in Indonesia, especially following the implementation of regional autonomy and fiscal decentralization policies. Despite its critical role in funding local infrastructure and public services, the realization of PBB often falls short of its potential targets. This research utilizes a qualitative descriptive approach, employing secondary data collected from local revenue agencies and extensive literature reviews of previous academic publications. The objectives are to evaluate the effectiveness of current collection mechanisms, identify the primary obstacles hindering taxpayer compliance, and assess the overall contribution of PBB to regional financial independence. The findings reveal that while the administrative framework for PBB collection is generally well-established, practical implementation faces numerous challenges, including outdated land value assessments, low taxpayer awareness, suboptimal database management, and limited human resources within the tax apparatus. Furthermore, the study indicates that targeted digitalization of tax services and proactive public socialization campaigns can significantly enhance compliance rates. Practically, the results provide valuable recommendations for local policymakers to reform their tax collection strategies, optimize revenue streams, and ensure sustainable regional development.

This study aims to examine the cyber policies implemented by the Indonesian government in light of the impact of digital technology developments on the younger generation, with a view toward achieving inclusive and youth-friendly governance. This study employs a descriptive qualitative method using a critical discourse analysis approach based on van Dijk’s perspective. The research was conducted in three stages: data collection, data analysis, and presentation of results. The data source for this study is Law No. 1 of 2024. The data consists of structured documents collected using the read, observe, and record technique. The results indicate that the cyber policies in Law No. 1 of 2024 mark a shift from a reactive to a proactive approach by prioritizing child protection. This policy expands the scope of protection to include personal data, privacy, and child safety in the digital space, while also affirming the responsibilities of Electronic System Operators. The research findings are expected to enrich understanding of the importance of a policy communication model that is creative, transparent, participatory, and responsive in fostering literacy and critical awareness regarding the use of information technology. Thus, this research is expected to contribute to supporting the realization of a more inclusive digital space governance that is youth-friendly and aligned with the strengthening of moral values and social ethics in community life.  

This study aims to analyze normatively and juridically whether students in private schools are entitled to free basic education based on the Constitutional Court Decision Number 3/PUU-XXII/2024. Prior to this decision, the phrase “without charging fees” in Article 34 paragraph (2) of Law Number 20 of 2003 on the National Education System was often interpreted narrowly, applying only to public schools. This interpretation created discrimination in access to education for students in private schools, particularly those from low-income families. This research employs a normative juridical method with a statute approach and case approach. Primary legal materials include the 1945 Constitution of the Republic of Indonesia, Law Number 20 of 2003 on the National Education System, and Constitutional Court Decision Number 3/PUU-XXII/2024. Secondary legal materials consist of relevant scholarly literature, books, and journals. The analysis reveals that the Constitutional Court declared Article 34 paragraph (2) of the National Education System Law conditionally unconstitutional. The phrase must be interpreted to mean that the Central and Regional Governments are obliged to guarantee the implementation of compulsory basic education without charging fees, both for educational units organized by the government (public schools) and by the community (private schools). Consequently, students in private schools have the right to obtain free basic education as a constitutional right. Private schools are still permitted to charge fees from financially capable parents, but they are obligated to provide financial relief or full fee waivers for students from economically disadvantaged families. This decision has significant juridical implications for national education financing policy, particularly the need to revise derivative regulations and allocate School Operational Assistance (BOS) and Regional BOS funds to eligible private schools. This study complements previous research, which was largely empirical and regional in scope, by providing a comprehensive national normative juridical analysis.

The low literacy rate and limited infrastructure continue to be ongoing issues in the city of Palangka Raya. As an effort to improve the literacy value of the community, especially in the narrower social sphere. Therefore, in this case, the establishment of libraries at the Village or Subdistrict Government level is very much needed. As a step to regulate the management and organization of libraries from the city level to the sub-district level, the Palangka Raya City Government has enacted Regional Regulation No. 9 of 2019 concerning Library Management. This Community Service Program focuses on improving community literacy, particularly for students of SD Negeri 1 Kereng Bangkirai, conducted in the village of Kereng Bangkirai. Thru this activity, it is expected that there will be an increase in community visits to the "Harati" Library in the village of Kereng Bangkirai and that it will enhance interest and awareness of literacy, especially among the students of SD Negeri 1 Kereng Bangkirai. Thus, this Community Service activity can run and have a maximum impact.

The presence of street vendors in urban areas is a social phenomenon that is inseparable from the economic dynamics of urban communities. On the one hand, street vendors provide an alternative source of livelihood for people in the informal sector; on the other hand, their presence is often seen as disrupting public order, urban aesthetics, and the function of public spaces. This situation gives rise to social conflict between local governments—as the authorities responsible for urban planning—and street vendors who are defending their economic space. This study aims to analyze the dynamics of social conflict in the process of regulating street vendors in urban areas and to identify the factors influencing the emergence of public resistance to regulation policies. The study employs a qualitative approach using descriptive methods. Data were collected through observation, interviews, and document analysis. The research findings indicate that social conflicts arising from street vendor regulation are influenced by conflicting interests between the government and vendors, poor policy communication, limited relocation space, and economic factors affecting urban communities. Repressive enforcement measures tend to provoke social resistance, whereas dialogic and participatory approaches are more effective in reducing conflict. This study emphasizes that the management of street vendors cannot be understood solely as a matter of urban order, but also involves aspects of social justice and the community’s right to sustain their economic livelihoods.

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.

As a maritime nation with vast sea territories, Indonesia faces significant challenges in safeguarding its waters, particularly in strategic regions such as the Natuna Sea. This area is vulnerable to various threats, including territorial violations, marine resource theft, and illegal underwater activities. This study aims to formulate a concept for the utilization of Autonomous Underwater Vehicles (AUVs) as an alternative solution to enhance underwater security systems in the region. The method employed is Research and Development (R&D), adopting model development steps and complemented by a Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis to assess the feasibility and effectiveness of AUVs in the context of Indonesian maritime defense. The research findings indicate that the main strength of AUVs lies in their technological capability to effectively detect underwater threats. Although they have weaknesses, such as high operational costs, dependency on imported components, and limitations in battery endurance and sonar capabilities, these factors do not significantly hinder AUV effectiveness. Major opportunities arise from global technological advancements, yet challenges remain due to insufficient government policy support. The threats faced include the risk of sabotage and extreme weather conditions. Therefore, the recommended strategies are to maximize the use of technology, strengthen supporting regulations, and address logistical and financial barriers to realize effective and sustainable AUV operations in the Natuna Sea.

This study examines the alignment of Regional Regulation of Grobogan Regency Number 3 of 2022 concerning the Environmental Protection and Management Plan (RPPLH) 2022–2052 with higher-level legislation, particularly Law Number 32 of 2009 on Environmental Protection and Management, Law Number 6 of 2023 concerning Job Creation, and Government Regulation Number 26 of 2025 on RPPLH from the perspective of Rechtszekerheid (Certitudo Juris). The research employs a normative juridical method using statutory and conceptual approaches. Primary legal materials include environmental legislation and the Grobogan RPPLH Regulation, while secondary materials consist of scholarly literature, academic journals, and official reports. The findings reveal that the Grobogan RPPLH Regulation is generally consistent with the fundamental principles of environmental protection established in national legislation. Nevertheless, several technical and operational inconsistencies remain, particularly regarding monitoring and evaluation mechanisms, environmental carrying and assimilative capacity arrangements, environmental information systems, substantive public participation, and legal consequences for non-compliance with RPPLH provisions. These shortcomings may create regulatory conflicts, legal uncertainty, and ineffective environmental governance. From the perspective of Rechtszekerheid, environmental policy implementation in Grobogan Regency has not fully satisfied the requirements of legal clarity, procedural certainty, consistency of enforcement, and public accountability. Therefore, regulatory harmonization is required through limited revision of the RPPLH Regulation, preparation of implementing regulations, institutional strengthening, integration of RPPLH into regional development planning, and establishment of an integrated environmental information system. These measures are necessary to ensure sustainable environmental governance and strengthen legal certainty in environmental protection and management.

The quality of life and well-being of women in Indonesia can be measured through the Female Life Expectancy indicator. Data on Female Life Expectancy from 2022 to 2024 shows a nationally positive trend; however, a significant disparity persists across provinces, particularly between the Western and Eastern regions of Indonesia. The nation still faces challenges in ensuring an equitable quality of life for women, as evidenced by the national Female Life Expectancy (FLE) in 2024 at 74.21 years, which remains lower than ASEAN counterparts such as Singapore at 83.86 years. Furthermore, regional imbalances are reflected in the performance gap between D.I. Yogyakarta (77.4 years) and West Sulawesi (68.28 years). This study aims to analyze the effects of Women's Income Contribution, Access to Clean Water, the Number of Families Receiving Social Assistance, and Women's Mean Years of Schooling on Female Life Expectancy in Indonesia during the 2022–2024 period. The estimation method applied in this research is the Fixed Effect Model (FEM) via a quantitative panel data regression approach, spanning an observation area of 33 provinces (n=99). Based on the analysis, Female Life Expectancy is proven to be positively and significantly influenced by Women's Mean Years of Schooling and Access to Clean Water. These findings indicate that human resource quality and environmental conditions serve as dominant factors in driving up Female Life Expectancy. Therefore, government policy interventions should ideally focus on expanding educational access for women and ensuring the equitable distribution of clean water infrastructure.

The agricultural sector is a strategic pillar of Grobogan Regency's economy; however, this significant potential has not fully improved farmers' welfare. The Farmer Exchange Rate (NTP) decreased from 110.12 in 2023 to 106.85 in 2024, indicating weakening purchasing power due to rising fertilizer and transportation costs without being offset by commodity selling prices. This situation underscores the need for local government policies focused on increasing the NTP above 110 to achieve sustainable farmer welfare. This study aims to analyze the role of the Grobogan Regency Government in strengthening the agricultural sector as the main driver of local community welfare. The research employed a qualitative policy approach with a descriptive case study strategy, using triangulation of interviews, field observations, and review of policy documents such as the Grobogan RPJMD 2021–2026 and the 2024 Agriculture Office annual report. The results show that local government initiatives, such as irrigation network rehabilitation with a budget of IDR 32.5 billion, farmer group empowerment through the Climate Field School Program and Gapoktan strengthening, as well as demonstration plots of superior seed innovations, contributed to a 2.3% increase in rice productivity and a 7% increase in farmers' income. However, challenges remain regarding budget limitations and cross-sector coordination. In conclusion, strengthening policy integration, technological innovation, and multi-stakeholder collaboration are key to enabling the agricultural sector to genuinely enhance community welfare inclusively and sustainably in Grobogan Regency.

This study aims to analyze the implementation of the Government Employees with Work Agreements (PPPK) orientation program at the Jambi Province Human Resources Development Agency (BPSDM). The research focuses on George C. Edward III's 1980 policy implementation theory, which encompasses communication, resources, disposition, and bureaucratic structure. The research method used is descriptive qualitative. Data collection techniques were conducted through observation, interviews, and documentation, with informants determined using a purposive sampling technique. The results of the study indicate that the implementation of the PPPK Orientation Program has run quite well and has been able to improve participants' understanding of the duties, functions, and core values ​​of the State Civil Apparatus (ASN). However, several obstacles remain in its implementation, namely internet and electricity network constraints, the lack of effective online learning, lack of participant discipline during the activity, and limited supervision and number of committee members. These obstacles affect the optimization of the learning process and the effectiveness of the online orientation activities. Therefore, efforts are needed to improve the quality of program implementation through the development of more interactive learning methods, the provision of adequate facilities, and further evaluation and mentoring to improve the competence and professionalism of ASN.

The implementation of agricultural productivity improvement policies is an important effort to increase agricultural production and improve farmers' welfare. Policy implementation is influenced not only by program design and resource availability but also by the interests of actors involved in the implementation process. This study aims to analyze actor interests in the implementation of agricultural productivity improvement policies in Rantau Indah Village, Tanjung Jabung Timur Regency. This research employed a qualitative descriptive approach. Data were collected through interviews, observations, and documentation involving representatives of the Food Crops and Horticulture Office, Agricultural Extension Workers, village government officials, farmer group leaders, and community leaders. The findings indicate that each actor has different interests in policy implementation, reflecting their respective institutional roles, responsibilities, and expectations. These differences influence program planning, coordination, decision-making, and policy execution. Nevertheless, effective communication, collaboration, and coordination among stakeholders contribute positively to minimizing conflicts of interest and supporting policy implementation. The active involvement of farmer groups and agricultural extension workers also strengthens the dissemination of agricultural innovations and encourages community participation in improving productivity. The study concludes that actor interests constitute an important factor influencing the implementation of agricultural productivity improvement policies in Rantau Indah Village. Therefore, strengthening stakeholder collaboration, improving institutional coordination, and ensuring transparent communication are essential to achieving sustainable agricultural development and enhancing farmers' welfare.

This study aims to examine the implementation of policies regarding the use of the e-Kelurahan feature in the Sangu Palu application in Taipa Village. The study employs George C. Edward III’s policy implementation theory, which consists of four dimensions: communication, resources, disposition, and bureaucratic structure. A qualitative descriptive approach was used, with data collected through observation, in-depth interviews, documentation, and literature review involving nine informants. The findings indicate that the implementation of the e-Kelurahan policy has not yet run optimally. The main obstacle lies in the communication aspect, particularly the lack of direct public socialization regarding the use of the application, resulting in low public understanding and limited utilization of digital services. In addition, training for village officials has not been conducted continuously, as it was only provided during the initial implementation stage. Therefore, periodic retraining is needed to improve technical competence and evaluate service performance. Although the aspects of disposition and bureaucratic structure have generally functioned well, they have not been sufficient to optimize digital service utilization. These findings are consistent with the Electronic-Based Government System (SPBE) evaluation results, which place Palu City in the “sufficient” category, indicating the need for further improvement in digital service implementation.