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Market levies are a regional taxation category that holds significant promise for increasing regional fiscal resources, complementing local tax revenues. The objectives of this study are; (1) Understanding the Communication Mechanism in the Implementation of Market Service Fee Policy in Gorontalo City. (2) Examination of Resource Availability in the Implementation of Market Service Tax Policy in Gorontalo. (3) Understanding the Bureaucratic Framework in the Implementation of Market Service Tax Policy in Gorontalo City. (4) Examination of the Implementation of Market Service Tax Policy Disposition in Gorontalo City. The method used in this study is a descriptive qualitative method. The results of this study indicate that the communication of market service fee policy has been carried out through systematic formal channels and is supported by a clear bureaucratic structure and division of tasks, but its implementation is still not optimal. This is caused by several obstacles, including unequal understanding and distribution of information among traders, limited resources in terms of both quantity and quality of human resources, budget, and inadequate market facilities. Furthermore, weak coordination and suboptimal implementation of SOPs in the field also impact work consistency, while the disposition or attitude of implementers who have demonstrated commitment but are not yet unified requires a more comprehensive strategic approach. Therefore, integrated efforts are needed, including improving the communication framework, strengthening human resource capacity, improving facilities, stricter supervision, and ongoing coaching to create more effective and professional policy implementation.

Zakat and taxation are two important instruments in the life of society and the state, both of which aim to improve social welfare. However, in practice, the integration of zakat and taxation in Indonesia has not yet been fully realised, meaning that the potential of zakat as part of fiscal policy has not been optimally utilised. This study aims to examine the status of zakat within the legal system and public policy, the form of its integration into the tax system, and the various obstacles encountered in its implementation. This study employs a normative legal methodology using legislative, conceptual, and analytical approaches, and utilises secondary data analysed qualitatively. The research findings indicate that zakat has been recognised within the national legal system; however, it is still viewed as a religious obligation that coexists alongside taxation as a state obligation. The current integration remains limited to reductions in taxable income and has not yet demonstrated comprehensive coherence within fiscal policy. Furthermore, its implementation continues to face various obstacles from legal, institutional, technical, and fiscal perspectives, meaning it has not yet been effectively implemented.

Public health is an important indicator of the success of regional development and the quality of public services. Local governments play a strategic role in the provision of healthcare services through adaptive, effective, and community-oriented policies. This study aims to analyze local government policies in addressing public health issues through a literature review approach. The research method employed a literature study by examining scientific journals, laws and regulations, books, and policy documents related to regional health policies in Indonesia. The findings indicate that regional health policies are influenced by decentralization, fiscal capacity, the quality of governance, and inter-institutional synergy. Policy implementation continues to face several challenges, including limited budgets, low quality of healthcare human resources, unequal access to healthcare services, and weak intersectoral coordination. However, public service innovation and the strengthening of good governance have proven effective in improving healthcare service delivery. This study emphasizes that the success of regional health policies is determined by government commitment, community participation, integration between central and local policies, institutional strengthening, budget optimization, and service innovations based on community needs.

This study aims to examine the effect of debt policy and transfer pricing on tax avoidance, with audit quality as a moderating variable. The object of this study is non-banking companies included in the LQ45 index listed on the Indonesia Stock Exchange during 2021-2024, with a total sample of 117 firm-year observations. The data were analyzed using multiple linear regression and subgroup analysis (and chow test), by comparing the regression results between companies audited by Big Four and non-Big Four audit firms. The results indicate that debt policy has a positive and significant effect on tax avoidance, while transfer pricing does not have a significant effect on tax avoidance. Audit quality is proven to moderate the relationship between debt policy and tax avoidance by weakening the effect. However, audit quality does not moderate the relationship between transfer pricing and tax avoidance. These findings suggest that corporate financing decisions through debt remain an important mechanism in tax planning practices, while audit quality plays a crucial role as an external monitoring mechanism in limiting aggressive tax avoidance behavior.

The Village Fund Direct Cash Assistance Program (BLT-DD) is a social protection instrument designed to help low-income families meet their basic needs. However, its implementation often faces challenges such as targeting inaccuracies, limited data, and varying administrative capacity at the village level. This study aims to evaluate the implementation of BLT-DD using William N. Dunn’s six policy evaluation criteria through a Systematic Literature Review (SLR) approach, covering effectiveness, efficiency, equity, responsiveness, conceptual alignment, and implementation. The findings indicate that BLT-DD is fairly effective in helping households maintain consumption, yet its effectiveness and adequacy remain constrained by the amount of assistance and the quality of data collection. Program efficiency and responsiveness are relatively good in villages with sufficient governance capacity, while equity emerges as the weakest aspect due to inaccurate data verification. Conceptually, BLT-DD aligns with the needs of low-income communities, but implementation accuracy still requires reinforcement. Furthermore, the study highlights the need for more systematic monitoring mechanisms, cross-sectoral data integration, and administrative training for village officials to enhance service quality. Overall, BLT-DD provides valuable support but requires improvements in governance and data systems to optimize outcomes, including regular evaluation strategies and refinement of supporting regulations.

This study analyzes law enforcement related to the application of the death penalty with a ten-year probation period as stipulated in the Criminal Code (KUHP). The results of the study show that the enforcement of the conditional death penalty is carried out in three stages, namely the formulation, application, and implementation stages. The formulation stage is reflected in the establishment of the death penalty as a special alternative and conditional punishment in Law Number 1 of 2023, the application stage is carried out through the application of norms by law enforcement officials, while the implementation stage relates to the execution of court decisions against convicts. The change in the construction of the death penalty from an absolute primary punishment to an alternative and special conditional punishment has fundamental legal implications for the criminal justice system in Indonesia, especially with the existence of discretion for judges and law enforcement officials to assess the possibility of changing the type of punishment based on the convicted person's remorse and efforts to reform themselves during the probation period.

The Uninhabitable House Rehabilitation Program (RTLH) is a government policy aimed at improving the quality of housing for low-income communities while simultaneously supporting the acceleration of the eradication of extreme poverty. Although it has been implemented in various regions, the implementation of the RTLH program has shown varying achievements, thus requiring a comprehensive evaluation. This study aims to analyze the evaluation of the RTLH Program in Indonesia based on William N. Dunn's six policy evaluation indicators: effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The research method used is a Systematic Literature Review (SLR) of scientific articles discussing the evaluation of the RTLH Program in various regions. The analysis was conducted by reviewing previous research findings based on the six policy evaluation indicators. The results of the study indicate that the RTLH Program is able to improve the quality of community housing and has received a positive response from beneficiaries. However, its implementation still faces obstacles such as budget limitations, equal distribution of beneficiaries, and data updates. Therefore, strengthening funding, data collection, and coordination between stakeholders is needed for more optimal and sustainable program implementation.

Floods are one of the most frequent hydrometeorological disasters in Indonesia and cause various social, economic, and environmental impacts on communities. In disaster situations, women often face greater vulnerability than men due to limited access to resources, high domestic responsibilities, and minimal protection in disaster policies. Although the government has adopted a gender mainstreaming policy in development, its implementation in disaster management policies remains suboptimal. This study aims to analyze how flood management policies integrate gender perspectives and identify the impacts of floods on women. The study used a qualitative approach using literature study methods and media content analysis to understand the dynamics of policies and women's experiences in disaster situations. The results show that disaster management policies still tend to focus on technical and infrastructure aspects, while women's specific needs are often overlooked, particularly regarding security in refugee camps, access to reproductive health services, and increased domestic burdens during crises. This condition indicates that the integration of a gender perspective in disaster policies still faces various structural and institutional barriers. Therefore, efforts are needed to strengthen the implementation of gender-responsive policies so that disaster management does not only focus on physical mitigation, but is also able to provide fairer and more inclusive protection for all community groups.

The problem addressed in this research is the suboptimal implementation of the Community-Based Drinking Water Supply and Sanitation Program (PAMSIMAS) in Koili Village. The objective of this research is to analyze the implementation of the PAMSIMAS Program based on Donald P. Warwick’s policy implementation theory, which includes organizational capacity, information, support, and the distribution of potential resources. This research employs a descriptive qualitative method. Data were collected through interviews, observations, and documentation involving informants from the local government, village officials, PAMSIMAS management, and community members, both beneficiaries and non-beneficiaries. The findings indicate that the PAMSIMAS Program has been implemented; however, it has not yet been fully optimized. Organizational capacity and information dissemination have been implemented, but limitations remain in implementers’ capacity and in the equitable distribution of information. Support from the village government and the community is relatively good; nevertheless, coordination and the distribution of potential resources still need improvement. This research recommends that future researchers examine the implementation of PAMSIMAS on a broader regional scale and incorporate a more in-depth analysis of sustainability and community participation.

The implementation of the Global Minimum Tax (GMT) through Pillar Two of the OECD/G20 marks a fundamental change in the international tax architecture, especially for developing countries such as Indonesia. One of the key instruments in Pillar Two is the Qualified Domestic Minimum Top-Up Tax (QDMTT), which provides an opportunity for source countries to retain the right to tax the profits of multinational companies with an effective tax rate below 15 percent. This study aims to analyze Indonesia's readiness to face the implementation of GMT through the QDMTT policy, focusing on regulatory aspects and tax administration capacity. The research method uses literature studies with a qualitative-descriptive approach through the analysis of policy documents, tax regulations, as well as academic literature and international reports. The results of the study show that Indonesia's readiness is still in the transition stage. In terms of regulation, Indonesia has shown an initial commitment through the issuance of PMK Number 136 of 2024, but the regulation still needs to be strengthened at a higher level of regulation for long-term legal certainty. From the administrative aspect, the main challenges include the complexity of calculating jurisdiction-based Effective Tax Rates, cross-border data management, as well as increasing the capacity of human resources and information technology infrastructure. This study concludes that the success of QDMTT implementation in Indonesia depends on strengthening regulations, increasing tax administration capacity, and reformulating sustainable investment policies.

Banks are financial institutions that play a very important role in the economy and continue to innovate by developing various new forms and services. Spin-offs of Sharia Business Units (UUS) are a new method in the world of Islamic banking with the aim of becoming independent Islamic banks in conducting business activities based on sharia principles. The spin-off of the SBU is one of the main focuses of Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector. Furthermore, referring to the provisions in Financial Services Authority Regulation Number 12 of 2023 concerning Sharia Business Units, conventional banks can carry out banking activities in accordance with sharia principles by being required to open an SBU. This shows that the UUS is a unit that remains part of the conventional bank, and the provisions governing its activities, even though they are carried out by conventional banks, must still follow sharia principles, including prohibiting interest-based transactions. This study shows that spin-offs of UUS have great potential to drive the growth of Islamic banking. A spin-off is a company's decision to restructure, which has various legal implications. Although spin-offs of Islamic banks have the potential to improve the performance of Islamic banking, government policies that require spin-offs without considering the specific context of each bank can hinder the development of this sector. The implementation of mandatory spin-off policies needs to be balanced with more comprehensive government policy support.

This study aims to analyze the policy formulation process for the Pasar Besar revitalization program in Pasuruan City, focusing on the stages involved in policy formulation. This study uses a descriptive qualitative approach with interviews with informants and documentation. The results of the study reveal that the Pasar Besar revitalization policy formulation process does not fully conform to the four ideal stages. Of the four stages that should be followed: problem formulation, agenda process, alternative formulation, and policy determination, only two stages were carried out by policy makers in policy formulation, namely problem definition and policy determination. The results of the study reveal that at the problem definition stage, the Department of Industry and Trade defines the main problem as damage and unsuitability of market facilities and infrastructure, which has reached 70 percent, thus not complying with the Indonesian National Standard (SNI) for traditional markets. At the policy-making stage, the program is established and implemented through the 2022 Regional Work Plan (RKPD) of the Department of Industry and Trade, with funding provided through financial assistance to the provincial government. Several issues related to the market revitalization program policy formulation process include: the need to expand policy alternatives into several alternative options, such as considering partial or total market revitalization, and the need for alternative marking, such as gradual revitalization or making small but consistent improvements.

The implementation of public communication ethics codes in governmental policies encounters complex challenges in achieving optimal transparency, accountability, and responsiveness standards. This qualitative research employs library research methodology to analyze the effectiveness of public communication ethics code implementation mechanisms through normative examination of official government communication practices. Systematic content analysis of regulations, policies, and communication practice documentation reveals significant disparities between normative idealities and operational realities in field implementation. Findings indicate structural, cultural, and technological factors serve as primary determinants of implementation success. The digital era and post-truth phenomena present additional complexities in managing ethical public communication. Technological adaptation inadequacies, institutional coordination fragmentation, and organizational commitment variations influence the consistency of communication ethics standard application. A comprehensive evaluation model integrating input-process-output-outcome dimensions is essential for measuring implementation effectiveness. Recommendations encompass institutional capacity strengthening, adaptive regulatory framework reformulation, and development of communicative accountability systems responsive to contemporary dynamics. This research contributes to developing theoretical frameworks for public communication ethics code implementation within Indonesian governmental governance contexts.

Evaluation of training programs at the UPT Balai Latihan Kerja (BLK) in East Java has become an essential component in measuring the success of competency-based training implementation that aligns with labor market needs. This study applies the Systematic Literature Review (SLR) method to answer the research questions regarding the effectiveness of training programs at UPT Balai Latihan Kerja (BLK) in East Java in improving work competencies, the evaluation models used in BLK training programs, and the challenges documented in the design of the evaluation studies. The literature search was conducted through Google Scholar using inclusion and exclusion criteria, guided by the research questions determined by the researcher, and a three-point Quality Assessment framework to assess the methodological rigor and contribution of each journal's evaluation results. From the five journals analyzed, the key findings indicate that BLK training programs in East Java are relevant to workforce development needs and implemented based on the Competency-Based Curriculum (Kurikulum Berbasis Kompetensi/KBK). This study contributes important insights to the understanding of vocational program evaluation at BLK, highlighting that current evaluation approaches possess structured and relevant implementation foundations, and generate a positive impact in supporting the improvement of work competencies among BLK participants and alumni, particularly in the East Java region.

Social protection programs in Indonesia play a strategic role in poverty alleviation and supporting economic development. One form of social protection implementation at the regional level is the Depok Prosperity Card (KDS) Program, implemented by the Depok City Government as a means of ensuring food security for underprivileged communities. However, the program's implementation has been deemed incompletely transparent and poorly targeted, as expressed by several members of the Depok City Council (DPRD). Therefore, this study aims to analyze the implementation of the city's food security policy through the Depok Sejahtera Card Program in Tanah Baru Village, Depok City. This study uses Charles O. Jones's policy implementation theory, which encompasses three main indicators: organization, interpretation, and implementation. The research method used is descriptive with a qualitative approach. The results indicate that, from an organizational perspective, the Depok Sejahtera Card Program has been implemented quite well, characterized by a clear division of tasks among relevant stakeholders. From an interpretive perspective, the program has a strong legal basis through Depok Mayor Regulation Number 79 of 2022 and aims to reduce poverty. However, various obstacles remain in the implementation aspect, resulting in program implementation not being optimal and efficient. Nevertheless, the program is considered beneficial for recipient communities, although an increase in the amount of assistance is still needed to meet food needs for a period of one month.

This study evaluates the implementation of the Job Analysis (Anjab) policy at the Provincial General Elections Commission (KPU) of East Java using William N. Dunn’s policy evaluation model. The purpose of this research is to assess the extent to which the Anjab policy has been effective, efficient, adequate, equitable, responsive, and appropriate in supporting human resource management within the Provincial KPU. This study employs a descriptive qualitative approach, with data collected through interviews with personnel in the Subdivision of Personnel, observations, and document analysis of relevant regulations and internal documents. The evaluation shows that the implementation of Anjab within the KPU has not been optimal, as the Anjab documents have not been updated regularly, the job map remains generic and nationally standardized, there is no dedicated team responsible for Anjab management, and personnel’s understanding of Anjab remains limited. These conditions result in discrepancies between job descriptions and actual tasks performed, disproportionate task distribution, and low utilization of Anjab in human resource structuring. Consequently, the policy has not been fully effective, efficient, responsive, or well-targeted. Key recommendations include establishing an Anjab implementation team, providing technical training, developing an institution-specific job map, and conducting regular document updates

This community service was carried out at the Sebesi Island Coconut Brown Sugar Artisans Group, South Lampung Regency, which faced the problem of low product competitiveness due to the use of conventional plastic packaging that was simple, unattractive, and environmentally unfriendly. This topic was chosen because it is relevant to the issue of the plastic waste crisis and the urgency of implementing a circular economy in island regions that are vulnerable to environmental pollution. The objective of this activity was to improve the hard and soft skills of partners through the innovation of environmentally friendly packaging designs based on local materials, while also increasing the economic value of coconut brown sugar products. The community service was carried out using a participatory approach through socialization, training, co-design of packaging, and assistance with production and marketing for 40 partners consisting of brown sugar craftsmen, BUMDes administrators, and local natural material weavers. The results of the activity showed an increase in the partners' skills in product design and packaging, strengthening of soft skills in the form of confidence and marketing readiness, as well as an increase in the selling value and image of the product in the local market. This activity confirms that environmentally friendly packaging innovation based on local resources is an effective strategy in empowering MSMEs as well as implementing a circular economy at the village level.

Penelitian ini bertujuan untuk menganalisis strategi pengelolaan arus kas dalam mendukung keberlanjutan usaha kue tradisional dengan mengambil studi kasus pada Toko Roti Ganjel Rel Ambarawa. Pengelolaan arus kas yang efektif merupakan faktor krusial dalam menjaga keberlangsungan usaha kecil dan menengah, khususnya pada industri makanan tradisional yang menghadapi tantangan fluktuasi permintaan musiman dan persaingan dengan produk modern. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus melalui observasi langsung, wawancara mendalam dengan pemilik usaha, serta analisis dokumen keuangan selama periode enam bulan. Hasil penelitian menunjukkan bahwa Toko Roti Ganjel Rel Ambarawa menerapkan beberapa strategi kunci dalam pengelolaan arus kas, meliputi sistem pencatatan keuangan harian yang terstruktur, pengelolaan persediaan berbasis permintaan historis, diversifikasi produk untuk menstabilkan pendapatan, serta penerapan kebijakan kredit yang ketat kepada pelanggan. Strategi-strategi tersebut terbukti efektif dalam menjaga likuiditas usaha dengan rasio kas rata-rata sebesar 1,8 dan periode perputaran kas selama 15 hari. Temuan penelitian ini memberikan kontribusi praktis bagi pelaku usaha kue tradisional dalam merancang sistem pengelolaan arus kas yang berkelanjutan serta kontribusi teoretis dalam pengembangan model manajemen keuangan untuk usaha mikro kecil dan menengah sektor kuliner tradisional.

Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distributed to 100 MSME taxpayers selected via purposive sampling. The data was analyzed using the Partial Least Squares (PLS) method with WarpPLS software. The results indicate that tax policy and subjective norms have a positive and significant effect on MSME tax compliance, while financial performance shows no significant effect. The adjusted R² value reveals that the model explains 87.2% of the variance in taxpayer compliance. To enhance MSME tax compliance, the government should simplify tax regulations, strengthen social norms through education and community engagement, and ensure consistent, transparent, and fair implementation of tax policies

Extreme poverty represents a complex, multidimensional challenge in development that demands cohesive policy integration among various governmental tiers. The Indonesian government has established goals to expedite the eradication of extreme poverty via diverse national frameworks and initiatives, yet their success hinges on the extent of alignment between central and regional policies in areas such as strategic planning, financial allocation, and program execution. This research seeks to examine the patterns of policy alignment between central and local authorities, pinpoint the obstacles encountered during execution, and develop recommendations for enhancing collaborative efforts in tackling extreme poverty. Employing a qualitative descriptive methodology, data collection involved reviewing policy documents and development plans, complemented by discussions with relevant stakeholders at the regional level. The outcomes reveal that efforts toward policy synchronization have been made by merging national and local planning frameworks and initiatives, although persistent issues persist, such as inconsistencies in poverty statistics, jurisdictional overlaps among sectors, and inadequate inter-institutional cooperation. These insights imply that effective reduction of extreme poverty necessitates reinforced strategies for policy alignment, unified data platforms, and the adoption of cross-level and cross-sector partnership models to guarantee that measures are precisely directed, enduring, and impactful in diminishing the population affected by extreme poverty.