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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.

This study aims to examine the role of religious moderation education in shaping the professional ethics of moderate Muslim accountants. Amid recurring cases of financial statement manipulation, collusion with clients, and unethical pressure in the accounting profession, a strong moral foundation is needed that goes beyond mere compliance with technical standards. This research uses a literature review method, analyzing books, related journals, and articles concerning religious moderation, Islamic professional ethics, and accounting ethics codes. The findings show that the four pillars of religious moderation, namely national commitment, tolerance, an anti-violence attitude, and accommodation of local cultural values, are closely aligned with the core principles of the accountant's code of ethics, namely integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. Moreover, these pillars correspond with the spirit of Moderate Islam, namely tawassuth, i'tidal, tasamuh, musyawarah, ishlah, qudwah, muwathohah, and tawazun. This study concludes that strengthening religious moderation education, particularly through Al-Islam and Kemuhammadiyahan (AIK) courses in higher education, plays a strategic role in producing accountants who are principled yet not rigid, compliant with regulations yet humanist in professional practice

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.

This study aims to examine the role of teachers in developing emotional intelligence among adolescent students at SMP Kesatrian Surakarta. Emotional intelligence is an essential aspect that supports academic achievement, social relationships, and character development. This research employed a qualitative approach using a case study method. Data were collected through in-depth interviews with 15 teachers teaching grades VII to IX, participant observations in classroom settings, and analysis of relevant school documents. The findings reveal that teachers play a strategic role in fostering students’ emotional intelligence through three primary approaches: emotional modeling by demonstrating appropriate emotional management (45%), facilitating emotion-based learning activities (30%), and evaluating students’ emotional intelligence development (25%). These roles significantly contribute to improving students’ self-awareness, self-regulation, empathy, and social skills. Supporting factors include emotional intelligence training programs provided by the local education authority and the school’s commitment to creating a supportive learning environment. However, major challenges consist of high administrative workloads among teachers (70%) and limited counseling facilities (50%). This study recommends continuous teacher training, the integration of emotional intelligence modules into lesson plans, and collaboration with school psychologists to ensure long-term monitoring and development of students’ emotional competencies. The findings contribute to the enrichment of emotional intelligence literature within the context of Indonesian secondary education.

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 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.

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.

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 investigates the decoupling phenomenon between ESG (Environmental, Social, and Governance) sustainability reporting and communal Tri Hita Karana (THK) sustainability practices in a Rural Bank in Bali. Through Ethnographic Content Analysis (ECA) of official documents from BPR Luhur Damai covering 2023–2025, this study identifies that the Sustainability Report (SR), prepared strictly according to Financial Services Authority Regulation (POJK) 51/2017, does not incorporate substantial THK practices, namely banten (ceremonial offerings) Rp131.6 million, dana punia (religious donations) Rp8.5 million, and monthly banjar (communal community unit) contributions, producing a Hindu religious expenditure to formal Social and Environmental Responsibility (SER) ratio of 10:1. Drawing on the Institutional Logics perspective, this study identifies four decoupling mechanisms: (1) cognitive, namely THK as taken-for-granted, not perceived as “sustainability”; (2) administrative, namely departmental silos between Compliance and General Affairs; (3) template, namely POJK 51/2017 provides no space for local wisdom; and (4) capacity, namely limited Human Resources (HR) and institutional capacity. These findings lead to the concept of “invisible sustainability,” that is, real sustainability contributions that are invisible to conventional reporting frameworks, and “cultural accounting gap,” that is, the absence of accounting categories for local cultural-religious contributions. The theoretical contribution is demonstrating that decoupling in Global South contexts is not merely symbolic compliance but results from structural misalignment between transnational and communal logics that renders local sustainability contributions institutionally invisible.

This study analyzes normative conflicts in the evolution of local government regulations from Law No. 22 of 1999 to Law No. 23 of 2014, along with the changes following the Job Creation Law. The research background is grounded in the phenomenon of policy pendulum swings, which indicate a shift from radical decentralization toward structured centralization, as well as the disruptions caused by the omnibus law approach. The research aims to identify and classify vertical and horizontal normative conflicts and formulate recommendations for regulatory harmonization. The method used is normative legal research with a legislative and conceptual approach, employing Hans Kelsen’s theory of antinomy as an analytical tool. The research findings identified two main forms of normative conflict: first, a vertical conflict between Law No. 22/1999, which advocates for the broadest possible autonomy, and Law No. 23/2014, which strengthens central control through the concepts of absolute affairs and NSPK, creating a paradox of centralization within decentralization. Second, a horizontal conflict following the Job Creation Law, which centralizes regional licensing authority through the OSS system and revives Article 251 regarding the annulment of regional regulations that have been declared unconstitutional by the Constitutional Court. The implications of this research recommend revising problematic articles and strengthening the role of regions within a just decentralization system.

The management of Uninhabitable Houses (Rumah Tidak Layak Huni/RTLH) in Sikka Regency faces a critical challenge due to the high number of inadequate housing units distributed across both urban and rural areas with complex geographical characteristics. The primary obstacle to effective policy implementation stems from the limited capacity of local government interventions in improving housing quality on a sustainable basis, which is largely caused by poor-quality housing data and the absence of an integrated single-data information system. This policy paper aims to formulate an acceleration strategy for addressing RTLH through the reform of data governance that is accurate, efficient, and accountable. Using Eugene Bardach’s (2012) policy analysis framework to evaluate alternative solutions based on technical feasibility, economic viability, political acceptability, and administrative operability, this study identifies the transformation of intervention mechanisms based on the National Integrated Socio-Economic Data (Data Tunggal Sosial Ekonomi Nasional/DTSEN) as the most appropriate policy option. To ensure long-term sustainability, the paper recommends a Phased Convergence Strategy, whereby data cleansing and matching processes based on DTSEN are implemented at the upstream level and subsequently integrated into the “One Data RTLH Sikka” digital platform in the medium term. This operational strategy is further strengthened through the enactment of a Regent Regulation (Peraturan Bupati) on Data Governance and the Mechanism for Determining Eligible Beneficiaries of Decent Housing Assistance, providing a legally binding framework for policy implementation. By positioning village and urban ward governments as the frontline actors in conducting by-name-by-address (BNBA) field verification, the policy minimizes the risks of inclusion and exclusion errors, eliminates budget overlaps, and optimizes local innovative programs such as the TERKASIH House Assistance Scheme (Terima Kunci Siap Huni – “Receiving the Key to a Ready-to-Occupy House”). The implementation of these recommendations is expected to promote data-driven governance that accelerates the reduction of extreme poverty and enhances the effectiveness of housing assistance programs in Sikka Regency.

This study is intended to examine the pivotal function of youth-based organizations as a communication link between society and local governments, along with assessing how the delivery of these aspirations influences the quality of both the policy formulation process and its results at the regional level. A qualitative approach with descriptive analysis was applied in this research, where data were gathered through literature studies, document review, and direct observation of relevant social occurrences. The results highlight that youth institutions play a crucial part in gathering, sorting, and communicating various public demands, necessities, and expectations to the authorities in charge. Their active engagement contributes significantly to positive outcomes, such as enhancing the precision, suitability, and responsiveness of the policies drafted, while ensuring these regulations correspond with real conditions and community requirements. Moreover, involving youth groups reinforces policy validity and fosters greater transparency and accountability within local government administration. This research concludes that maximizing the function of youth organizations is a necessity to realize good governance and public policies that prioritize the common good and public interest.  

The optimal therapeutic impact of local vaginal drug delivery systems is strongly influenced by the physical characteristics balance of Solid Vaginal Suppositories. A comprehensive review regarding the comparison of mechanical profiles, specifically melting time and crushing strength parameters, from various base classifications constitutes the primary objective of this literature research. The implementation of a Literature Review study design was executed through the extraction of empirical data from twelve experimental journals published within the last ten years. Excessively rapid phase transformation characteristics at physiological basal temperatures and low compression resistance were consistently demonstrated by lipophilic bases such as Oleum Cacao. The risk of structural deformation during the distribution process is highly susceptible to unmodified lipid preparations. High surface elasticity accompanied by a delay in molecular hydration duration reaching 120 minutes was recorded in the utilization of Glycerinated Gelatin Base. Structural rigidity exceeding 4 kgF and disintegration time efficiency under 60 minutes were optimally demonstrated by Polyethylene Glycol (PEG) Base. An enhancement in mechanical resistance against external shocks during the storage period is offered by the thorough modification of the synthetic polymer ratios. Therefore, the determination of the PEG base as the most optimal material is recommended to maintain the quality stability of pharmaceutical products. Compendial regulation standards regarding the physical strength testing of pharmaceutical preparations must be obeyed by every institution to ensure long-term treatment effectiveness. Thus, the alignment between active substance release duration and physical preparation endurance can be realized for absolute patient comfort.

This study aims to analyze natural resource management strategies within the framework of sustainable development administration in Indonesia. Using a qualitative approach and policy analysis methods, the research evaluates existing regulations, institutional capacities, and the effectiveness of policy implementation in ensuring resource sustainability. The study examines a range of policy instruments, from sectoral regulations and decentralization mechanisms to community-based programs. Findings reveal that regulatory fragmentation, weak inter-agency coordination, limited local government capacity, and suboptimal governance practices constitute the primary challenges to sustainable natural resource management. The research affirms that an integrated and collaborative approach encompassing ecological, economic, and socio-cultural dimensions is a prerequisite for achieving sustainable development. Policy recommendations include regulatory reform, institutional strengthening, indigenous community empowerment, development of integrated monitoring systems, and mainstreaming sustainability principles throughout the national and regional development planning cycles.

Tourism in Bali, as the backbone of the regional economy, absorbs more than 50% of the workforce and gives rise to complex labor dynamics. Although Law No. 13 of 2003 on Manpower and Law No. 21 of 2000 on Trade Unions guarantee worker protection and freedom of association, the reality on the ground is still marked by the misuse of fixed-term employment contracts (PKWT), violations of outsourcing regulations, and both structural and cultural barriers to union formation. This article employs a normative juridical approach, using statute, conceptual, and case-based methods to analyze the regulatory framework and the responses of workers, employers, and government actors in addressing industrial relations disputes within Bali’s tourism sector. The findings reveal a significant gap between written legal norms and actual practice: repeated extensions of PKWT, outsourcing of core tasks such animal caretaking, union-busting through dismissal of union members, and weak law enforcement at regional level. Trade unions play a role in mediation and advocacy, but their performance is hindered by employer intimidation, low legal literacy among workers, and limited institutional support. Bridging this gap requires strict oversight, legal education for workers, as well as the strengthening of union capacity and the authority of local governments.

This study examines the urgency of foreign nationals' (WNA) legal status and visa compliance in the vehicle rental business in Bali, as well as its impact on business disputes involving local entrepreneurs. The increasing number of international tourists visiting Bali has spurred the growth of vehicle rental services, yet it has also given rise to illegal practices by foreign nationals such as misuse of tourist visas for commercial purposes, tax evasion, and unfair business competition. This research adopts a normative juridical method using statute, conceptual, and case approaches, referring to key legal documents including Law No. 6 of 2011 on Immigration, Law No. 6 of 2023 on Manpower, Ministerial Regulation No. 21 of 2016, and Bali Regional Regulation No. 5 of 2016 on Tour Guiding. The findings highlight the vulnerability of rental contracts under Article 1548 of the Indonesian Civil Code, risks of breach of contract, and widespread violations of the Electronic Traffic Law Enforcement (ETLE) system, the penalties of which are imposed on rental owners. Nationality disparities and weak immigration oversight further undermine the effectiveness of law enforcement. This study concludes that legal protection for local business actors relies heavily on the legal clarity of WNA status, the appropriateness of 1 visa categories, and strong inter-agency coordination. The novelty of this research lies in integrating legal analysis of WNA legitimacy with a dispute resolution framework specific to the vehicle rental sector in Bali’s tourism landscape a perspective that has been largely overlooked in prior studies. The recommendations include strengthening rental contracts, enhancing coordinated supervisory mechanisms, and harmonizing civil and criminal law to establish a stronger deterrent effect.

This study analyzes normative conflicts in the evolution of local government regulations from Law No. 22 of 1999 to Law No. 23 of 2014, along with the changes following the Job Creation Law. The research background is grounded in the phenomenon of policy pendulum swings, which indicate a shift from radical decentralization toward structured centralization, as well as the disruptions caused by the omnibus law approach. The research aims to identify and classify vertical and horizontal normative conflicts and formulate recommendations for regulatory harmonization. The method used is normative legal research with a legislative and conceptual approach, employing Hans Kelsen’s theory of antinomy as an analytical tool. The research findings identified two main forms of normative conflict: first, a vertical conflict between Law No. 22/1999, which advocates for the broadest possible autonomy, and Law No. 23/2014, which strengthens central control through the concepts of absolute affairs and NSPK, creating a paradox of centralization within decentralization. Second, a horizontal conflict following the Job Creation Law, which centralizes regional licensing authority through the OSS system and revives Article 251 regarding the annulment of regional regulations that have been declared unconstitutional by the Constitutional Court. The implications of this research recommend revising problematic articles and strengthening the role of regions within a just decentralization system.

This study addresses the troubling increase in illegally managed micro, small, and medium enterprises (UMKM) operated by foreign nationals in Bali, which poses significant threats to local economic stability and fairness. The analysis focuses on the legal frameworks governing UMKM, including Law No. 20 of 2008 and the Online Single Submission (OSS) system, as well as the regulatory gaps that allow foreign entities to exploit these mechanisms for their gain. A multi-method approach was employed to evaluate the current situation, emphasizing the roles of local government initiatives, banking regulations, and community engagement in combating illegal business operations. The findings reveal a pressing need for enhanced verification processes, stricter compliance measures, and localized regulations to protect legitimate businesses from exploitation by foreign competitors. The study concludes that only through coordinated efforts among government bodies, financial institutions, and local enterprises can Bali achieve sustainable economic growth, ensuring that UMKM can thrive within a fair and equitable commercial landscape.

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.

Tax administrations are undergoing a fundamental transition from conventional audit practices based on manual inspection and limited sampling toward data-driven supervision supported by big data analytics, artificial intelligence, and digital transaction infrastructures. However, developing economies, particularly in Southeast Asia, continue to face structural constraints such as fragmented legacy systems, informal economic activities, uneven digital literacy, corruption risks, weak data interoperability, and evolving privacy regulations. This study aims to develop a contextual framework for detecting potential tax-reporting fraud by integrating big data tax analytics, localized machine learning, explainable artificial intelligence, blockchain-enabled value-added tax data integrity, and socio-organizational governance. The study adopts a mixed-method sequential explanatory approach combined with Design Science Research. The methodological design integrates policy and institutional analysis, machine learning model design, and socio-organizational validation using secondary literature, Southeast Asian case studies, regulatory review, and simulated data architecture. The main contribution of this study is the Contextual Tax Analytics with AI and Blockchain Framework, or C-TAX-AIB Framework, consisting of three interrelated layers: Data Layer, Analytics Layer, and Governance and Human Layer. The Data Layer proposes a hybrid blockchain architecture for e-Faktur and value-added tax reporting integrity; the Analytics Layer introduces localized machine learning and explainable AI to support transparent risk scoring and anomaly detection; and the Governance and Human Layer embeds privacy protection, taxpayer digital literacy, auditor readiness, and trust-building mechanisms. The framework advances prior studies by moving beyond algorithmic fraud detection toward an integrated governance model suitable for developing economies. The study provides theoretical implications for public finance analytics and practical guidance for ASEAN tax administrations in designing accountable, explainable, and context-sensitive digital tax systems.