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This study aims to analyze the contribution of state and regional taxes to state revenue and regional fiscal independence in Indonesia. Taxes are the primary source of revenue used to finance governance and national and regional development. The study employed a qualitative descriptive method with a literature review approach and secondary data analysis derived from the State Budget (APBN) report, the Central Statistics Agency (BPS), and various scientific articles indexed by Sinta. The data were analyzed to identify the contribution of taxes to state revenue and the role of regional taxes in increasing Regional Original Income (PAD). The results show that tax revenue remains the largest source of state revenue, with dominant contributions coming from Income Tax (PPh) and Value Added Tax (PPN). Furthermore, regional taxes play a crucial role in enhancing regional fiscal capacity and supporting the implementation of regional autonomy. The effectiveness of tax management is influenced by the level of taxpayer compliance, the digitalization of tax administration, and the quality of government oversight. This study implies that optimizing the tax system through digital transformation and increasing public awareness can sustainably strengthen state and regional revenue.

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.

The Free Health Check-up (CKG) is a government program designed to strengthen promotive and preventive health efforts through the early detection of risk factors, pre-disease conditions, and diseases across the community according to the life-cycle approach. As a relatively new initiative, the implementation of the CKG program in primary healthcare settings still requires further evaluation to assess implementation readiness, digital support systems, and community participation. This literature review aimed to examine the implementation of the Free Health Check-up Program in primary healthcare services. Relevant literature was retrieved from the Google Scholar database using the keyword "implementation of the free health check-up program" and was limited to open-access, full-text articles published between 2025 and 2026. The search identified eight eligible articles, which were extracted and analyzed in this review. The synthesis revealed three major themes in the implementation of the CKG program: (1) primary healthcare service readiness, (2) digitalization and reporting systems, and (3) community participation and communication strategies. Primary healthcare readiness includes the availability of human resources, infrastructure, medical equipment, consumable medical supplies, funding, service workflows, and cross-sectoral coordination. Digitalization through the SATUSEHATplatform and integrated reporting systems has the potential to improve service efficiency; however, challenges remain regarding digital literacy, internet connectivity, and the technical capacity of healthcare personnel. Community participation is influenced by knowledge, attitudes, the roles of community health volunteers, teachers, healthcare workers, and communication strategies tailored to the characteristics of the target population. The successful implementation of the CKG program requires strengthening primary healthcare systems, optimizing digital health platforms, and adopting community-based communication strategies to ensure the program is more effective, inclusive, and sustainable.

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.

The achievement of the Sustainable Development Goals (SDGs) in Indonesia continues to face various challenges, particularly those related to poverty, social inequality, and increasing environmental degradation caused by climate change. These conditions highlight the need for an instrument capable of integrating social welfare objectives with environmental sustainability. This article aims to analyze the role of green zakat as an Islamic social finance instrument in supporting the achievement of the Sustainable Development Goals (SDGs). The study employs a descriptive qualitative approach using a library research method through the collection and analysis of various sources, including academic journals, books, official reports, and other relevant documents related to zakat, Islamic social finance, green economy, and sustainable development. The findings indicate that green zakat has significant potential to support the achievement of the SDGs through environmentally based economic empowerment programs, such as sustainable agriculture, reforestation, waste management, and the development of eco-friendly businesses for vulnerable communities. In addition to contributing to poverty alleviation, green zakat can support climate change mitigation efforts and environmental conservation in line with the principles of maqashid sharia. However, its implementation still faces several challenges, including limited public literacy, inadequate regulatory support, and suboptimal governance of environmental-based programs. Therefore, stronger collaboration among government institutions, zakat management organizations, and society is needed to develop a more effective green zakat model. Future studies are recommended to conduct empirical research to measure the impact of green zakat implementation on specific and measurable SDG indicators.

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.

Digital democracy and e-governance have emerged as transformative instruments for promoting transparency, accountability, and efficient public administration in India. This study examines the role of digital governance initiatives in strengthening democratic participation and reducing corruption through technology-driven governance mechanisms. Using a qualitative and doctrinal research methodology based on secondary sources, the study analyses major initiatives such as Digital India, Aadhaar, DigiLocker, BharatNet, BHIM-UPI, and MyGov. The findings demonstrate that digital governance has improved accessibility to public services, enhanced administrative efficiency, and minimized bureaucratic corruption through automation and electronic monitoring systems. Furthermore, digital platforms have expanded citizen participation in democratic processes by facilitating communication between governmental institutions and the public. However, challenges such as digital inequality, cyber-security risks, infrastructural limitations, and privacy concerns continue to affect the effectiveness of digital democracy in India

This study aims to analyze the collaboration among the Tourism Office, RRI Sumba Barat, and local communities in supporting the promotion and preservation of the Pasola Festival in West Sumba Regency. The research employed a qualitative approach using a case study method. Data were collected through interviews, observations, and documentation, and analyzed through data reduction, data display, and conclusion drawing. The findings reveal that the success of the Pasola Festival is supported by collaborative efforts involving government institutions, mass media, and indigenous communities through a community-based participatory communication model. Indigenous leaders (Rato) serve as cultural authorities responsible for determining ritual implementation, while the Tourism Office acts as a facilitator and provider of official information. RRI Sumba Barat functions as a communication channel that disseminates information and promotes cultural education to both local communities and tourists. The collaboration is implemented through an integrated communication system, the utilization of digital media, cross-sector coordination, and community participation in festival promotion and supervision. The study demonstrates that synergy among stakeholders contributes to preserving the sacred values of Pasola while strengthening sustainable cultural tourism development. Therefore, collaborative communication plays a crucial role in maintaining the sustainability of local cultural heritage amid the growth of the tourism industry.

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.

This study aims to determine the role of women in tourism development in Raja Prailiu Village, East Sumba Regency, and to identify the obstacles faced by women in tourism activities. This research is motivated by the importance of women's involvement in meeting family economic needs while preserving the weaving culture. This study uses a qualitative descriptive method. Data were obtained through observation, interviews, and documentation. Research informants consisted of six women who are active in tourism activities in Raja Prailiu Village. Data sources used include primary data from interviews and secondary data from books, journals, articles, and related documents. Data analysis techniques used the Miles and Huberman model which includes data reduction, data presentation, as well as drawing conclusions and verification. The results of the study show that women have an important role in tourism development, namely as weavers, craft product sellers, tour guides, and actors in preserving culture and cleanliness of the tourist environment. However, women also face various obstacles, such as increasing the number of tourists, high prices of raw materials, limited time due to dual roles, lack of English language skills, and low tourist awareness of environmental cleanliness. This research contributes to showing the importance of the role of women in tourism development and becomes a consideration for the government and the community in supporting tourism development in Raja Prailiu Village.

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.

Kampung Batik Okra, located in Kranggan Urban Village, Bubutan District, Surabaya City, represents a community-based creative economy initiative officially inaugurated on 28 December 2022 by the Surabaya City Government. This study aims to analyze the facilitating role of the urban village administration in strengthening the creative economic capacity of residents through the batik industry, as well as to identify supporting and inhibiting factors for community empowerment in Kampung Batik Okra. A descriptive qualitative approach was employed, with data collected through in-depth interviews, participatory observation, and document analysis. Informants were purposively selected, encompassing village government officials, batik group administrators, artisans, and academic facilitators. The findings reveal that the urban village administration performs three principal facilitative roles: (1) facilitation of training and skill enhancement; (2) facilitation of market access and promotion; and (3) facilitation of multi-stakeholder partnerships. These roles contribute significantly to the strengthening of residents’ creative economic capacity, as evidenced by an increase in active artisans, product diversification, and expanded marketing networks. Nevertheless, limited human resource capacity within the village administration, inconsistent community participation, and restricted access to capital remain structural barriers requiring more systemic policy interventions. This research offers a conceptual framework of empowerment-based facilitating roles for urban villages, which may serve as a reference for developing creative economy villages in Indonesian urban areas.

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.

This study examines the role of the Manupeu Tanah Daru and Laiwangi Wanggameti National Park Office (Balai TN MaTaLaWa) in managing community-based tourism at Lapopu Waterfall, Rewarara Village, Wanokaka District, West Sumba Regency. The research employed a qualitative descriptive approach to understand the implementation of community-based tourism management in the conservation area. Data were collected through observation, interviews, documentation, and literature study involving the National Park Office, village government, local communities, tourism managers, and tourists. The results indicate that Balai TN MaTaLaWa has performed its role as regulator, facilitator, catalyst, and dynamizer in tourism management. Its role as regulator is reflected in the establishment of tourism management rules and supervision of conservation areas. As a facilitator, the institution supports tourism facilities and community economic activities. As a catalyst, Balai TN MaTaLaWa builds cooperation among stakeholders, while as a dynamizer it provides training and tourism awareness education to local communities. The implementation of Community Based Tourism (CBT) has involved local communities in tourism activities, particularly as tour guides and environmental caretakers. However, tourism management still faces several challenges, including limited tourism human resources, inadequate supporting facilities, and unstable water discharge affecting the attractiveness of Lapopu Waterfall. Therefore, strengthening community capacity, improving infrastructure, and enhancing cooperation among stakeholders are necessary to support sustainable tourism management in the area.

The effectiveness of zakat management within the educational sector plays a crucial role in improving mustahik welfare. This study aims to analyze the management of zakat by the School Zakat Management Unit (UPZ) at SMKN Pringkuku Pacitan in enhancing the well-being of its beneficiaries. Utilizing a descriptive qualitative approach, data were gathered through interviews, direct observations, and documentary reviews. The findings reveal that the zakat management mechanism has been structured systematically, encompassing collection, distribution, and mustahik classification based on the eight categories of asnaf. Specifically, professional zakat (zakat profesi) is collected via a 2.5% monthly salary deduction from civil servant (PNS) and government employee (PPPK) staff, while zakat fitrah is accumulated from all teachers, staff, and students. The allocated zakat funds are regularly distributed to underprivileged students, orphans, and the community residing around the school environment. This financial intervention is proven to yield a positive impact by supporting educational expenses, fulfilling daily basic needs, and boosting students' learning motivation. The implication of this study emphasizes that the school-based zakat management model holds significant potential to be replicated as an effective social empowerment instrument to secure student welfare.

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.

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.

Nature tourism is one of the sectors that plays an important role in supporting the development of regional tourism, including in Lahat Regency, which has significant waterfall tourism potential. Currently, many visitors share their reviews and experiences through digital platforms such as Google Maps. This review can be used as a source of information to understand the public's evaluation of the quality of tourist attractions. This study aims to examine public perception of tourist attractions in Lahat Regency using the Support Vector Machine (SVM) method. Research data were collected through scraping from Google Maps, totaling 500 reviews from five tourist attractions, namely Curup Maung, Curup Buluh, Senyawe Waterfall, Panjang Waterfall, and Green Canyon. The research stages include data preprocessing, consisting of cleaning, case folding, normalization, tokenization, stopword removal, and stemming. After that, feature extraction was carried out using the TF-IDF method and the classification process using the SVM algorithm. Based on the research results, the Support Vector Machine (SVM) method is able to perform sentiment classification quite well, although the accuracy level varies for each tourist attraction. Curup Maung and Panjang Waterfall achieved the highest accuracy level of 90%. Nevertheless, most visitor reviews were dominated by negative sentiments. This indicates that there are still several aspects that need to be improved, particularly related to tourist facilities and services. This research is expected to serve as a consideration for tourism managers and local governments in efforts to improve management quality as well as the development of tourism in Lahat Regency.

The development of information technology has encouraged the transformation of government administration toward digital-based governance, including correspondence management systems. Digital correspondence governance plays an important role in improving administrative effectiveness, bureaucratic efficiency, and the quality of public services. However, the implementation of digital correspondence systems in local government institutions still faces several challenges, including limited system integration, inadequate human resource capacity, and unstandardized electronic archive management. This study aims to analyze and construct a digital correspondence governance model in realizing administrative effectiveness at Dinas Komunikasi, Informatika, Statistik dan Persandian Kabupaten Gowa. This study employed a qualitative approach with a descriptive research type. Data collection techniques were conducted through observation, in-depth interviews, and documentation. Research informants were selected using purposive sampling techniques, while data analysis employed the interactive model of Miles, Huberman, and Saldaña through data condensation, data display, and conclusion drawing. The results indicate that the implementation of digital correspondence governance has improved the speed of document disposition, administrative efficiency, accessibility of documents, and organizational work coordination. However, the implementation has not been fully optimal due to constraints in system integration, human resource capacity, and digital archive management. This study produced a digital correspondence governance model emphasizing the strengthening of information technology, enhancement of employee competence, integration of administrative systems, and development of a digital work culture. It is recommended that government institutions strengthen the integration of digital correspondence systems, improve employee competencies, and establish sustainable electronic archive management standards.

Taxes are the main source of government revenue used to finance expenditures and national development. This study aims to assess the effects of knowledge, awareness, and tax socialization on the compliance of land and building taxpayers. A quantitative approach and primary data were used, with 100 respondents selected through random sampling. Data were analyzed using multiple linear regression with the assistance of SPSS 26. The results show that taxpayer knowledge has a positive and significant effect on land and building taxpayer compliance, while taxpayer awareness and tax socialization do not have an impact on the compliance of PBB taxpayers. All three variables simultaneously have a significant positive impact on mandatory compliance with PBB. The findings highlight the critical role of taxpayer education in enhancing compliance, emphasizing that informed taxpayers are more likely to fulfill their obligations. Meanwhile, simply increasing awareness or providing general socialization without targeted knowledge transfer does not guarantee improved compliance. These results suggest that policy interventions should focus on strengthening taxpayer knowledge and understanding of regulations to maximize compliance rates. Overall, the study contributes valuable insights for policymakers and tax authorities in developing effective strategies to enhance taxpayer adherence to land and building tax regulations.