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

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

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

This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Tax Revenue Sharing Fund (DBHP) on Regional Expenditure, as well as to analyze whether the flypaper effect phenomenon occurs in Regencies/Cities in Jambi Province during the 2017-2023 period. The data used in this study is panel data that combines time series data for 7 years and cross-section data from 11 Regencies/Cities in Jambi Province. The analysis method used is panel data regression with the selected model Fixed Effect Model (FEM). The results of the study show that simultaneously (F Test), the variables PAD, DAU, DAK, and DBHP have a significant effect on Regional Expenditure. Partially (t Test), PAD and DBHP do not have a positive and significant effect on Regional Expenditure, while DAU and DAK show a positive and significant effect on Regional Expenditure. This study also found a flypaper effect in regencies/cities in Jambi Province. This indicates that regional governments in Jambi Province tend to be more responsive in increasing regional spending using transfer funds from the central government rather than optimizing their own potential Regional Original Revenue (PAD).

Community participation is an important factor in supporting the success of village infrastructure development. This study aims to analyze community participation in infrastructure development in Kila Village, Aimere District, Ngada Regency. The research employed a qualitative approach using a descriptive method. Data were collected through observation, interviews, and documentation involving village officials, community leaders, and local residents. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings reveal that community participation in infrastructure development has not been evenly distributed across all stages of development. Participation at the planning stage remains relatively low due to limited community involvement in development planning meetings. In contrast, participation during the implementation stage is relatively high, particularly through mutual cooperation activities and labor contributions. At the utilization stage, the community has benefited from the infrastructure development; however, awareness regarding the maintenance and preservation of development outcomes remains low. Factors supporting community participation include public awareness, the culture of mutual cooperation, and support from the village government. Meanwhile, inhibiting factors include limited time, educational background, low community initiative, and inadequate socialization. The study concludes that community participation in infrastructure development in Kila Village needs to be strengthened, particularly at the planning and maintenance stages, in order to achieve more participatory and sustainable village development.

This study aims to analyze the effectiveness of the Free Medical Treatment Program Using Identity Cards (KTP) at Wedomu Community Health Center, East Tasifeto District, Belu Regency. The research employed a qualitative approach with a descriptive method. Data were collected through interviews, observations, and documentation and analyzed using the Miles and Huberman interactive model, consisting of data reduction, data display, and conclusion drawing. The analysis was based on Richard M. Steers' (1985) effectiveness theory, which includes goal attainment, system approach, and strategic constituencies approach. The findings indicate that the program has been fairly effective in improving public access to healthcare services and reducing medical expenses. From the goal attainment perspective, the program has facilitated easier access to healthcare services for the community. From the system approach perspective, the program is supported by funding, healthcare personnel, and service facilities, although limitations in human resources and supporting infrastructure remain. From the strategic constituencies perspective, beneficiaries expressed a high level of satisfaction with the services received. Supporting factors include local government commitment, healthcare workers’ dedication, and strong public demand for affordable healthcare services. Meanwhile, the main obstacles include limited healthcare personnel, inadequate service facilities, and insufficient public understanding of program procedures. Therefore, strengthening human resources, improving healthcare facilities, and enhancing program socialization are necessary to ensure sustainable improvements in healthcare service effectiveness.

The primary challenge faced by the community in Dewasari Village, Ciamis Regency, is the ineffective management of household organic waste, along with limited knowledge and skills in converting organic waste into value-added products. This community service program aimed to strengthen community capacity in developing smart environmental management through community-based Black Soldier Fly (BSF) maggot cultivation. The program was implemented through educational sessions, practical training on BSF maggot cultivation, community mentoring, and learning evaluation using a participatory approach involving the village government, community groups, and local youth. The results showed significant improvements in participants' knowledge and practical skills in managing organic waste, cultivating BSF maggots independently, and utilizing the harvested maggots as alternative livestock feed and an additional source of household income. The program also increased community awareness of the importance of sustainable and environmentally friendly waste management. Therefore, community-based BSF maggot cultivation can serve as an innovative solution for promoting smart, productive, and sustainable environmental management while strengthening community economic empowerment and improving household livelihoods in Dewasari Village.

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.

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

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

This study examines the impact of transformational leadership on citizen satisfaction with public service delivery in Indonesian local government context through a cross-sectional survey of 384 citizens in Tanah Datar Regency, West Sumatra, selected via stratified random sampling. Data were collected using validated instruments measuring transformational leadership (MLQ) and citizen satisfaction (adapted SERVQUAL), then analyzed using Structural Equation Modeling (SEM). Findings reveal that transformational leadership significantly predicts citizen satisfaction with public service delivery (β = 0.672, p < 0.001), with inspirational motivation (β = 0.284, p < 0.001) and individual consideration (β = 0.267, p < 0.001) showing the strongest effects. The model explains 45.2% of variance in citizen satisfaction, with service responsiveness and reliability emerging as key mediating factors. Results demonstrate that transformational leadership practices significantly enhance citizen satisfaction with public service delivery in local government settings, where leaders demonstrating inspirational motivation and individual consideration achieve higher citizen satisfaction levels. Practical implications suggest that local governments should prioritize transformational leadership training for public officials, emphasizing inspirational communication and personalized attention to citizen needs to improve public service delivery effectiveness, thereby contributing to the growing literature on public leadership effectiveness in developing country contexts.

This study analyzes the effect of Village Fund Allocation (ADD) and Village Original Revenue (PADes) on village expenditure in the villages of Bone Raya District, Bone Bolango Regency. The research was motivated by two fiscal phenomena: PADes remained very small and unequal across villages, while relatively similar ADD allocations did not produce similar development expenditure outcomes. A quantitative causal-associative approach was applied using secondary data from APBDes realization reports for four villages—Alo, Bunga, Mootayu, and Mootinello—during 2023–2025. The data consisted of 36 quarterly observations and were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The regression result shows that ADD has a positive and significant effect on village expenditure, with a coefficient of 0.844 and a significance value of 0.000. PADes has a positive but insignificant effect, with a coefficient of 0.065 and a significance value of 0.064. Simultaneously, ADD and PADes significantly affect village expenditure, explaining 56.7% of its variation. These findings indicate that village expenditure in Bone Raya District remains highly dependent on government transfers, while PADes has not yet become a decisive source of village fiscal capacity. Strengthening local revenue generation, asset management, BUMDes development, and participatory budgeting is therefore essential to improve fiscal independence and expenditure effectiveness.

This paper discusses the implementation of regional autonomy and its impact on Islamic education in Indonesia, focusing on the challenges and opportunities faced. Although educational decentralization is considered a strategic step to improve the quality of education, there are various obstacles that must be addressed, including the development of regional capacity, the availability of educational resources, and effective leadership. This study aims to explore how regional autonomy can provide flexibility in educational management while identifying issues arising from the lack of coordination between regional and central governments, especially in the management of Islamic educational institutions. The method used is a normative legal approach with descriptive analysis. The research findings indicate that despite efforts to enhance Islamic education, there remain significant gaps in funding, facilities, and educational quality compared to general education. The conclusion drawn is the need for more inclusive and responsive policy reforms to local diversity, as well as the importance of collaboration among government, society, and educational institutions to create a more equitable and quality education system.

This study examines the influence of career adaptability and intrinsic motivation on the work readiness of Generation Z in Tasikmalaya Regency. The research is motivated by high unemployment rates and the rising phenomenon of youth in the NEET category, indicating low post-pandemic workplace preparedness. Employing a quantitative survey method, data were gathered from 100 Gen Z respondents (aged 16–31) using Likert-scale questionnaires through purposive sampling, and subsequently analyzed via multiple linear regression using SPSS 31.The partial test results indicate that career adaptability has a positive and significant effect on work readiness (t = 3.984; p = 0.000), as does intrinsic motivation (t = 4.751; p = 0.000$). Simultaneously, both variables significantly impact work readiness (F = 122.363; p = 0.000). The coefficient of determination demonstrates that these two factors contribute 71.6% to work readiness, while the remaining 28.4% stems from external variables. This research concludes that strengthening internal motivation and adaptive capacity is crucial for Gen Z's competitiveness, thereby requiring intensive attention from the local government, academic sector, and all relevant institutions located in the region.

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.

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 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.

Population growth is an important indicator in regional development planning because it influences the provision of public services, infrastructure development, and policy formulation. Accurate population estimation is therefore essential to support data-driven decision-making by local governments. This study aims to estimate the population growth rate of Serdang Bedagai Regency by applying data mining techniques using the Multiple Linear Regression method. The data used were obtained from the Central Statistics Agency (BPS) of Serdang Bedagai Regency for the period 2019–2023 and include the number of male and female residents. The research process involved several stages, including data collection, data preprocessing, model development, and statistical analysis. Based on the analysis, a regression model was obtained with the equation Y = 0 + 1.5558X1 + 0.4367X2, where Y represents the total population, X1 represents the number of male residents, and X2 represents the number of female residents. The results indicate an estimated population of 683,056 people in 2024, showing an increase compared to the previous year. These findings suggest that the Multiple Linear Regression method can provide reliable population estimates and serve as a useful reference for supporting evidence-based regional development planning and population management strategies in Serdang Bedagai Regency.

Car Free Night (CFN) activities, which are held periodically in urban public spaces, have become one of the local government's strategies to support emission reduction and empower Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the economic impact of CFN implementation on MSMEs in the handicraft sector in Sumbawa Regency. The method used is a mixed methods approach through a quantitative survey of 30 craft MSME actors and in-depth qualitative interviews with five key informants from government agencies, business actors, and visitors. The results show that the implementation of CFN has a positive impact on increasing MSME turnover by an average of 30-40% per event, opening up new market access, and strengthening the existence of local culture through regional craft products. However, the challenges faced include limited production capacity, suboptimal digital marketing, and dependence on physical events. Therefore, sustainable policy interventions are needed in the form of business management training, integrated digital promotion, and MSME support facilities in public spaces. This study reinforces previous findings that creative public spaces such as CFN contribute significantly to local economic growth.

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.