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This study aims to analyze the influence of organizational culture and leadership on work discipline in employees of the Woja District Office, both partially and simultaneously. Using a saturated sample, all employees in the agency were directly involved as respondents as many as 45 respondents. Primary data were collected through a structured questionnaire and analyzed using multiple linear regression analysis techniques. The results of the study showed that partially, organizational culture had a positive and significant effect on employee work discipline, while leadership did not have a significant influence independently. However, simultaneous testing proves that organizational culture and leadership together have a positive and significant influence on shaping employee work discipline. These findings indicate that although personal leadership style is not the primary determinant of discipline that has been bound by bureaucratic regulations, the synergy between internalizing strong work culture values and leadership support remains an important combination for an orderly work ecosystem. This research provides practical implications for government organizations in strengthening work culture, increasing leadership effectiveness, and creating a work environment that is able to encourage employee compliance, responsibility, and productivity in a sustainable manner.

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.

Mangrove forests are high-value coastal ecosystems that have the potential to be developed as sustainable ecotourism destinations. This study aims to analyze the development of Mangrove Forest Tourism in Kampung Kayu Ara Permai, Sungai Apit District, Siak Regency based on the three pillars of sustainable tourism of the World Tourism Organization (UNWTO), namely environmental, economic, and socio-cultural sustainability. The method used is a descriptive qualitative approach through literature studies and semi-structured interviews with regional managers. The results of the study show that this area has a good mangrove ecosystem with nine species and an average Tourism Suitability Index (IKW) of 76.89% (Suitable/S2 category). From an economic perspective, eight non-timber forest products (NTFPs) downstream products and community-based homestay models have created an equitable distribution of benefits for residents. The socio-cultural dimension is supported by the authenticity of the coastal Malay tradition that is still preserved. However, the three dimensions face challenges in the form of the absence of protection regulations, the absence of a government fixed budget, and low public participation in management evaluation. This study recommends the issuance of regional regulations, the establishment of tourism BUMDes, and the strengthening of community participation as the foundation for sustainable ecotourism development.  

The Society 5.0 era brings major changes in various aspects of life, including the economic and financial systems. The integration of digital technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), Big Data, and Financial Technology (Fintech) has created both opportunities and challenges for the development of the sharia economy. This article aims to: (1) analyze the challenges of the sharia economy in the Society 5.0 era, (2) identify opportunities that can be utilized to strengthen the sharia economy, and (3) formulate strategies for strengthening the sharia economy based on digital transformation and the maqashid sharia. This research uses a qualitative approach through literature study (library research) by analyzing various journals, books, reports of sharia financial institutions, and relevant official documents. The results show that the sharia economy faces challenges in the form of low sharia financial literacy, limited human resources, unequal access to technology, and regulations that are not yet fully adaptive to digital developments. However, Society 5.0 also opens up significant opportunities through the development of Islamic Fintech, the digitalization of the halal industry, the optimization of digital zakat and waqf, and the strengthening of Islamic financial inclusion. Therefore, strategies to strengthen the Islamic economy need to be implemented through increasing Islamic digital literacy, developing an Islamic Fintech ecosystem, strengthening Governance based on the principles of Islamic principles (maqasid) and synergy between the government, academia, industry, and the community.

This study aims to synthesize empirical and theoretical literature on the Planning–Organizing–Actuating–Controlling (POAC) framework in public sector management, identify asymmetries among its functions, and propose a reconfiguration of POAC that is relevant to digital and collaborative governance. The study employs an integrative literature review by examining classical management literature, peer-reviewed journals, government regulations, and official governance indicators. Data were analyzed thematically based on the four POAC functions and synthesized across themes, using Indonesia during the 2021–2025 period as the empirical context. The findings reveal that planning and organizing functions have developed relatively well, while actuating and especially controlling remain persistent weaknesses. This condition is reflected in improvements in several formal governance indicators, including the Electronic-Based Government System (SPBE) Index, Indonesia’s ranking in the E-Government Development Index (EGDI), Unqualified Audit Opinions (WTP), and public service compliance ratings. However, during the same period, the Corruption Perceptions Index (CPI) declined. These findings indicate a gap between administrative achievements and substantive outcomes, consistent with the concept of means–ends decoupling in neo-institutional theory. The study contributes by bridging classical management theory with contemporary governance paradigms and proposing a Data-driven, Networked, Adaptive, and Participatory (DNAP) model of POAC. Practically, the results highlight the need to strengthen controlling functions and adaptive leadership to foster more effective, transparent, and outcome-oriented public governance.

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.

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 gap in access to legal aid in Grobogan Regency remains significant, particularly for poor communities living in rural areas. This condition is caused by geographical barriers, low levels of legal literacy, and the limited number of local legal aid institutions that can be accessed directly by the community. This study analyzes the establishment of Legal Aid Posts (Posbakum) at the sub-district level as a strategy to expand access to justice and strengthen community-based legal services. The study used a qualitative descriptive approach. Data were collected through interviews, observations, and document reviews, and were then analyzed thematically using the framework of access to justice, institutional theory, and social capital. Until 2024, only 14 villages, or approximately 5.1% of the total villages, had Posbakum with limited operations supported by paralegals and non-governmental organizations. Nevertheless, the presence of Posbakum has proven effective in shortening the distance to legal services, increasing the number of legal complaints, and strengthening collaboration among local governments, civil society, and advocates. Therefore, affirmative policies through regional regulations, budget support, and institutional capacity strengthening are needed to ensure that Posbakum develops into an inclusive and sustainable legal development instrument.

The government policy known as the Free Nutritional Meal Program (MBG) aims to improve public nutrition and reduce stunting rates in Indonesia. The purpose of this study is to examine the MBG Program from a political perspective, particularly considering political dynamics, legal risks, and fiscal issues. This research was conducted through literature review, reviewing various journals and academic sources. The results indicate that the MBG not only has social impacts but also influences political interests, poses risks to legal enforcement, and disrupts the sustainability of the state budget. Therefore, for the program to be successful and sustainable, strong regulations and oversight are required. Furthermore, this populist program is often utilized as an instrument for power legitimacy, demanding compromises between the executive and legislative branches during its budget approval process. Without a detailed legal framework, the policy's implementation is highly vulnerable to overlapping institutional authority and potential misappropriation of funds. Ultimately, technology-based monitoring strategies and accountable governance are the main keys to maintaining the stability of the State Budget (APBN).

The digitalization of tax administration has become one of the Indonesian government's strategic initiatives to improve efficiency, transparency, and taxpayer compliance. However, the implementation of digital tax systems among Micro, Small, and Medium Enterprises (MSMEs), particularly distributor-sector MSMEs in Batam City, still faces various administrative and technical challenges. This study aims to examine the experiences, risk perceptions, and adaptation strategies of distributor MSME actors in responding to the digitalization of tax administration following the implementation of the Harmonization of Tax Regulations Law (UU HPP). The research employed a qualitative approach using a phenomenological method. Data were collected through in-depth interviews with seven distributor MSME owners in Batam City who had utilized digital tax systems such as e-Filing and Coretax. The findings indicate that most business actors still experience limitations in technical understanding, concerns regarding reporting errors, and difficulties adapting to changes in digital tax systems and regulations. To address these challenges, MSME actors developed several adaptation strategies, including the use of tax consultants, hybrid manual-digital bookkeeping systems, and informal assistance through the internet and business networks. This study highlights that the success of tax digitalization requires a more adaptive approach, stable systems, and policies that are aligned with the characteristics of local MSMEs.

The imbalance in bargaining position between business actors and consumers frequently places consumers in a vulnerable position to economic exploitation through the inclusion of standard clauses and unfair trade practices. This study aims to analyze the fulfillment of rights and obligations of the parties, identify the comprehensive boundaries of prohibited acts for business actors, and examine the legal binding force of standard clauses in commercial transactions under Law Number 8 of 1999 concerning Consumer Protection (UUPK). The method employed in this research is a normative juridical legal approach with statutory and conceptual analysis, utilizing qualitative analysis of secondary data obtained from library research combined with a deductive reasoning method. The findings underscore two pivotal aspects. First, the weak standing of consumers in the market is driven not only by economic imbalances but also by low legal awareness and minimal information transparency regarding quality standardization. Second, the inclusion of standard clauses that unilaterally transfer liability (exculpatory clauses) is strictly prohibited by Article 18 of UUPK and declared null and void, which aligns with the progressive judicial stance in the landmark Supreme Court Civil Judicial Review Decision Number 124/PK/PDT/2007. The theoretical implication of this study urges a reconstruction of the freedom of contract doctrine bounded by distributive justice, while its practical implication recommends the government, YLKI, and BPKN to tighten preventive oversight through auditing draft standard agreements in public spaces and formulating adaptive regulations toward digital contract disruptions.

This study aims to analyze the role of the sub-district head (Camat) in community empowerment and village development in Lamboya District, West Sumba Regency, based on Government Regulation Number 17 of 2018 concerning Sub-Districts. The research employed an empirical juridical method with a qualitative descriptive approach. Data were collected through interviews, observations, and literature studies involving the Camat, village heads, district staff, Village Consultative Body (BPD) members, and community representatives. The findings reveal that the Camat has carried out important functions in coordinating, supervising, and guiding village governance and development programs, as well as facilitating community empowerment activities. These roles contribute to improving development implementation and encouraging community participation at the village level. However, the effectiveness of these functions has not been fully optimized due to several obstacles, including limited infrastructure, inadequate human resources, weak coordination among institutions, and inconsistencies in regulatory implementation. These challenges affect the achievement of development objectives and the sustainability of empowerment programs. Therefore, strengthening technical regulations, enhancing institutional coordination, and improving the capacity of government officials are necessary to optimize the Camat’s role in supporting effective village development and sustainable community empowerment in Lamboya District.

Educational planning management is an essential process in managing educational institutions to achieve educational goals effectively and efficiently. One form of implementing educational planning management is through the preparation of the Madrasah Work Plan (RKM) and School Work Plan (RKS). This article aims to describe the concept of educational planning management through the preparation of RKM/RKS, their objectives, preparation processes, and implementation in schools and madrasahs. The research method used is library research with a qualitative descriptive approach by collecting data from books, scientific journals, government regulations, and other supporting documents. The results of the study indicate that RKM/RKS has a strategic role as a guideline for implementing educational programs, a basis for decision-making, an evaluation tool, and an instrument for improving the quality of education. The preparation of RKM/RKS is carried out systematically through team formation, school/madrasah self-evaluation, formulation of priority programs, preparation of medium-term and annual work plans, and budgeting plans. Proper implementation of RKM/RKS can improve the effectiveness of educational management, accountability, transparency, and the quality of educational services in schools and madrasahs.

The enactment of Law Number 1 of 2023 concerning the Criminal Code (KUHP) has brought a fundamental paradigm reconstruction to the Indonesian criminal justice system through the explicit recognition of the "living law" (hukum yang hidup di masyarakat). This study aims to analyze the legal standing of living law within the Indonesian legal system and examine the juridical and sociological implications of integrating these unwritten norms from the perspective of Article 2 of Law Number 1 of 2023. The research method employed is normative legal research with a statutory approach. The results indicate that the positioning of living law holds a strategic standing rooted in Article 18B paragraph (2) of the 1945 Constitution of the Republic of Indonesia and is further reinforced by the Constitutional Court Decision Number 35/PUU-X/2012. Following the promulgation of Law Number 1 of 2023, Article 2 paragraph (1) formally deconstructs the rigidity of the colonial-inherited formal legality principle (Wetboek van Strafrecht) and transforms it toward a material legality principle. Consequently, living law is now recognized as a valid basis for criminal liability and acts as a complement to national law, manifested through additional criminal penalties in the form of fulfilling local customary obligations to support restorative justice. Nonetheless, the state imposes limitations through a codification mechanism into Regional Regulations guided by Government Regulations, which must be aligned with Pancasila, the 1945 Constitution, Human Rights, and general principles of law recognized by civilized nations to prevent legal uncertainty and subjective interpretations of the law.

People with disabilities still face various barriers in exercising their equal rights, including in accessing public facilities and tourism sites. This study aims to analyze the factors that support and hinder the implementation of Cimahi City Regulation No. 20 of 2018 on the Protection and Fulfillment of the Rights of Persons with Disabilities, particularly at tourist attractions in Cimahi City. The approach used is qualitative, employing a case study method to explore the phenomenon of policy implementation in depth using various data sources. The research findings indicate that supporting factors include strong legal legitimacy, the local government’s political commitment, coordination across Local Government Agencies (LGAs), the use of social media for outreach, and the involvement of the disability community in the planning process. Meanwhile, inhibiting factors include budget constraints, suboptimal accessibility facilities, a weak database system for disability needs, uneven public outreach, low empathy among tourism managers, and weak enforcement of sanctions. This study implies the need for strengthened oversight, optimization of resources, massive legal education, and a shift in mindset to achieve substantive inclusivity.

This study aims to analyze the implementation of good governance principles in digital population administration services in Medan Marelan Subdistrict from the perspective of Administrative Law. The background of this research is based on the importance of digital transformation in public services through the Electronic-Based Government System (SPBE) to enhance transparency, accountability, effectiveness, and efficiency. However, in practice, several obstacles are still encountered, such as limited infrastructure, network disruptions, and limited human resources. This research employs an empirical legal research method with both empirical and statutory approaches. Data were collected through field research, including interviews with subdistrict officials and the community, as well as library research involving laws, regulations, and relevant literature. The data were analyzed qualitatively to examine the conformity between the implementation of services and the principles of good governance and general principles of good administration (AUPB). The results show that the implementation of good governance principles in digital population services in Medan Marelan Subdistrict has not been fully optimal. This is indicated by challenges in information transparency, system effectiveness, and limitations in human resources and infrastructure. Nevertheless, digital services have provided convenience for the community in accessing population administration services. In conclusion, improvements in human resources quality, technological infrastructure, and the strengthening of supervision and evaluation mechanisms are necessary to achieve public services that align with good governance principles.

This study aims to examine the role of the government in implementing gender political education in schools in Bengkulu Province. Within the context of Indonesia's national education system, gender equality remains a crucial issue that requires sustained attention, particularly in formal educational institutions. As the primary policymaker, the government plays a strategic role in ensuring that educational policies, curricula, teaching practices, and school environments promote the principles of gender equality and inclusiveness. This research employs a library research method by reviewing various scientific publications, policy documents, laws and regulations, government reports, and relevant academic sources related to gender and education. The findings reveal that the government has introduced several regulations and programs to support gender-responsive education and enhance equal opportunities for all students. However, the implementation of these policies in schools across Bengkulu Province continues to face significant challenges. These include limited teacher competence in gender-sensitive instruction, inadequate availability of gender-responsive learning materials, insufficient monitoring and evaluation mechanisms, and the persistence of patriarchal cultural values that influence educational practices. Therefore, this study recommends strengthening policy implementation, providing continuous gender-based teacher training, developing inclusive learning resources, and integrating gender political education into local curriculum content to promote greater gender awareness and equality in schools throughout Bengkulu Province.

Digital transformation in the judicial system represents a strategic step to improve the quality of legal services in Indonesia. One of the innovations implemented by the Supreme Court of the Republic of Indonesia is the E-Court system, which enables case administration and court proceedings to be conducted electronically. This study aims to analyze the effectiveness of the implementation of E-Court in realizing the principles of simple, fast, and low-cost justice, as well as to identify the obstacles faced by parties who do not utilize the system. The research method employed is a normative legal approach, involving the analysis of statutory regulations and scholarly literature. The results indicate that, normatively, E-Court has been effective in supporting judicial efficiency; however, in practice, it still encounters various challenges, including technical, social, and institutional aspects. These obstacles vary among different legal subjects, namely advocates, individuals, private legal entities, and government legal entities. Therefore, comprehensive efforts are required to optimize the implementation of E-Court to ensure that the objectives of judicial reform can be fully achieved. Furthermore, the findings reveal that, from a normative perspective, E-Court provides a more efficient mechanism compared to conventional systems, particularly in terms of case administration and communication between parties. However, this effectiveness has not been evenly realized due to constraints such as the digital divide, limited technological infrastructure, and low user readiness. Consequently, the implementation of E-Court still requires reinforcement in both technical and cultural aspects to ensure optimal accessibility for all segments of society.