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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.

Administration is an activity that must be managed effectively to support public service quality, and one of the main keys to achieving a good administrative system is the utilization of information technology, which is currently developing rapidly. Administrative activities at the Wendewa Barat village hall are still carried out using conventional and ineffective methods, particularly in population data recording, which relies on manual bookkeeping. This approach is time-consuming, labor-intensive, prone to errors, and incurs higher operational costs. Therefore, an integrated system is needed to manage administrative activities more efficiently, accurately, and systematically. This research aims to develop a web-based population administration system to improve administrative performance at the Wendewa Barat village office. The system development employs the waterfall method, which consists of several stages, including requirements analysis, system design, implementation, system testing, and maintenance. The system is built using the PHP programming language with the CodeIgniter framework and utilizes a MySQL database for data management. Additionally, jQuery is applied in several system functions to enhance system interactivity, effectiveness, and user interface attractiveness.

This study aims to analyze the major challenges in regional financial management that affect the quality of the implementation of regional autonomy in Indonesia. Regional financial management plays a crucial role in achieving fiscal independence and ensuring the effectiveness of local governance. This research employs a descriptive qualitative method using a literature review approach by examining various scholarly sources, legal regulations, policy reports, and relevant previous studies. The analysis reveals three recurring and interrelated issues: the high level of fiscal dependence of local governments on the central government, the limited capacity and competence of regional financial management personnel, and the persistence of budget misuse reflecting weak governance and oversight mechanisms. These challenges form structural barriers to the realization of fiscal self-reliance and accountable local governance. The study emphasizes that improving regional financial management cannot be carried out in a partial or fragmented manner but requires a comprehensive approach involving the enhancement of human resource capacity, reform of budgeting systems and mechanisms, and the strengthening of transparency and public accountability. Therefore, improving regional financial governance is a strategic step toward achieving effective, sustainable regional autonomy that is oriented toward public welfare.

This study discusses the implementation of the effectiveness of legal oversight of regional personnel management in the era of regional autonomy. Regional autonomy grants broad authority to regional governments to regulate and manage public interests, including in the management of state civil servants (ASN). However, this authority often gives rise to problems, such as nepotism, politically motivated job transfers, and weak accountability in personnel management. Legal oversight is an important instrument to ensure that all personnel policies and practices are implemented in accordance with the principles of legality, professionalism, and accountability. The research method used is normative legal research with a statutory, conceptual, and case approach, as well as qualitative analysis of regulations and personnel oversight practices. The results of the study indicate that the effectiveness of legal oversight is greatly influenced by the consistency of regulatory implementation, the strength of supervisory institutions such as the State Civil Service Commission (KASN) and the State Civil Service Agency (BKN), and the legal culture of regional apparatus. Strict enforcement of sanctions against violations also plays an important role in maintaining the integrity of the merit system. The conclusion of this study confirms that effective legal oversight can prevent abuse of authority, strengthen the professionalism of civil servants (ASN), and support the achievement of regional autonomy goals, namely improving the quality of public services and public welfare. Therefore, strengthening regulations, supervisory institutions, and internalizing the values ​​of good governance are necessary to realize transparent, accountable, and integrity-based regional personnel management.

This study examines the role of local governments in strengthening religious education through the policy of exempting Education Development Contributions (SPP) in the era of regional autonomy. The free tuition policy is one of the local government's strategic efforts to increase access and equity in religious education, especially for the underprivileged. Using a qualitative approach, this study analyzes policy implementation, obstacles faced, and the impact of policies on the quality and equity of religious education in religious education units. The results of the study show that local governments play the role of regulators and facilitators by providing supportive budgets and regulations, thereby encouraging an increase in student participation and the quality of religious education. However, challenges in data validation and budget management still need to be overcome for more optimal policy effectiveness. This study emphasizes the importance of synergy between local governments and communities in developing inclusive and sustainable religious education in the era of decentralization.

Education is the main foundation in creating quality human resources, but until now the quality of education in Indonesia still faces serious challenges, especially in terms of inequality in the distribution of resources between urban and rural environments. This study aims to examine the role of regional autonomy in improving the quality of education in Indonesia within the framework of decentralization. The approach used in this study is qualitative descriptive with a literature study method. Data collection techniques are carried out through literature reviews from books, scientific journals, and education policy documents, which are then analyzed critically to explore the relationship between decentralization policies and improving the quality of education. The results of the study indicate that regional autonomy allows for more contextual education policies that are in accordance with local needs, so that they can significantly improve the quality of education. However, challenges such as disparities in resources between regions, budget constraints, and lack of readiness of regional apparatus are still major obstacles. This study concludes that the success of educational decentralization is highly dependent on managerial readiness, policy commitment, and technology integration and community participation in the education process.

This paper discusses in depth the regulation and implementation of Law Number 23 of 2014 on Regional Government in Indonesia, as well as its impact on regional autonomy and the relationship between central and regional governments. This law serves as an essential foundation for more effective and efficient regional government management, but it also presents various challenges in its implementation. The issues raised in this research include challenges in applying the principles of decentralization and deconcentration, as well as the authority granted to regional governments in managing natural resources, public services, and other aspects related to regional autonomy. The aim of this research is to explore and analyze the legal aspects that influence the effectiveness of regional policies, using a normative legal approach and descriptive analysis. This research method involves an in-depth literature study, including an examination of existing regulations and analysis of relevant literature. The research findings indicate that although the Regional Government Law provides rights and authorities for regions to manage their own governmental affairs, there are several obstacles in its implementation. These obstacles include regulatory ambiguities, a lack of harmonization between implementing regulations, and issues in monitoring and evaluating the performance of regional governments. Furthermore, the relationship between central and regional governments often does not function optimally, resulting in uncertainties in carrying out the duties and responsibilities of each party. The conclusions drawn from this research emphasize the need for evaluation and adjustment of existing regulations, as well as the importance of better collaboration between central and regional governments. This is necessary to ensure that the goals of equitable and fair development can be achieved. The research also recommends the need for clearer and more integrated implementing regulations, as well as enhancing human resource capacity at the regional level to support effective policy implementation.

This study aims to analyze the implementation of government bureaucracy reform in Indonesia using secondary data and qualitative descriptive analysis methods. Bureaucratic reform is an essential step to improve the quality of public services and government effectiveness, particularly at the regional level. The implementation of this reform is expected to create an efficient, transparent, accountable bureaucracy, free from corruption, collusion, and nepotism. Based on the collected data, the results of the study show that although various reform programs have been implemented, the main challenge faced is resistance to change within the bureaucracy itself, as well as a lack of deep understanding of the principles of good governance. This study also identifies the importance of a consistent reward and punishment system to support the success of the reform. Furthermore, strengthening training and enhancing the motivation of civil servants are necessary for the effective implementation of bureaucratic reform. Therefore, awareness and collective commitment from all stakeholders are key to achieving the goals of bureaucratic reform.

The central government is the highest level of government in a country that has the greatest power and authority. The central government is responsible for controlling the unitary state, making decisions and rules for the whole country, and exercising national supremacy over other governments. Local government is the administration of government affairs by the local government and the Regional People's Representative Council (DPRD). Local government is carried out based on the principles of autonomy and assistance with the principle of the widest possible autonomy. Regional autonomy is a concept in which the central government grants a number of authorities to local governments to regulate and manage their own government affairs in accordance with laws and regulations in the Indonesian context, regional autonomy is regulated in Law Number 23 of 2014 concerning Regional Government. The purpose of regional autonomy is to realize effective and efficient government and improve the welfare of the community.

Anggaran Pendapatan Belanja Daerah (APBD) adalah rencana keuangan tahunan yang diatur oleh undang-undang lokal, berfungsi untuk menyampaikan prioritas pemerintah daerah kepada masyarakat. Belanja daerah terdiri dari 3 kategori utama: pengeluaran pegawai, pengeluaran barang dan jasa, serta pengeluaran modal dan lainnya, yang bertujuan untuk meningkatkan kesejahteraan masyarakat. APBD menjadi dasar bagi operasi pembangunan daerah dan alat evaluasi kinerja organisasi. Laporan keuangan, yang mencakup neraca, Laporan Realisasi Anggaran (LRA), dan catatan atas laporan keuangan, memberikan informasi penting mengenai posisi keuangan dan kinerja anggaran. Klasifikasi pengeluaran daerah yang tepat sangat penting untuk mencegah kemunduran dalam kesejahteraan rakyat. Pemerintah daerah berkomitmen untuk meningkatkan efektivitas otonomi daerah melalui pengelolaan kinerja keuangan yang akuntabel dan transparan. Laporan pertanggungjawaban yang disusun secara berkala bertujuan untuk memastikan penggunaan anggaran yang tepat, sesuai dengan ketentuan dalam PP No. 71 tahun 2010, yang menegaskan pentingnya LRA sebagai salah satu tujuan laporan keuangan pemerintah.

Otonomi merupakan kekuasaan untuk mengurus daerah secara mandiri dengan tujuan meningkatkan kesejahteraan masyarakat setempat dalam Upaya pengentasan kemiskinan. Salah satu bentuk kongkrit dari otonomi adalah pengelolaan dana, dari APBN kepada APBD sebagai instrumen daerah untuk merencanakan dan melaksanakan program melalui DAU dan DAK. Keduanya merupakan instrumen dalam rangka pemerataan kemampuan keuangan antar daerah sekaligus upaya pengentasan kemiskian. Sehingga, keduanya memiliki peran penting dalam menjaga tercapainya standar pelayanan publik di daerah.        Penelitian ini dikaji atas realisasi DAU dan DAK terhadap tingkat kemiskinan di Kota Lhokseumawe periode 2009-2023, data skunder, teknik analisis regresi linear berganda serta serangkaian uji asumsi klasik yang diharapkan memenuhi asumsi BLUE. Hasil estimasi model menunjukkan bahwa secara parsial dan simultan, kedua variable (DAU dan DAK) dapat menjelaskan perubahan tingkat kemiskinan secara negative dan signifikan. Oleh karena itu, upaya pemerataan pembangunan dalam kerangka pengentasan kemikisnan perlu dilakukan dengan memastikan bahwa sumber pendanaan DAU dan DAK harus dialokasikan secara tepat berdasarkan perecanaan yang komprehensif.

The mandate of Article 33 of the 1945 NRI Constitution states that the natural wealth contained therein must be managed sustainably for the greatest prosperity of the Indonesian people. It is important to understand that regional autonomy originates from the management of maritime areas, which is the result of the exercise of authority relating to various activities on land. One way to improve people's welfare is by utilizing natural land and sea resources, finance and public services. One of Indonesia's greatest natural riches is natural oil and gas resources (SDA MIGAS). Normative juridical research which aims to study authority, especially the management of OIL and Gas mines in offshore areas under Aceh's special autonomy. This research is based on the diversity of legal science, which results in a normative research approach. Research shows that the law limits BPMA from managing OIL and Gas in Aceh. It is interesting to note that Aceh's OIL and GAS mines, which have large deposits, are located between 12 and 200 nautical miles. One example is the oil and gas location in Simeulue, which is located 20.5 nautical miles. Therefore, BPMA does not have the authority to negotiate, especially in terms of ratifying and signing Cooperation Contract (KKS) agreements. Therefore, laws made by the governor with the approval of the DPRA or DPRK automatically do not apply and become mere rules without action.

          This research explains that land and building tax (PBB) is a crucial fiscal instrument in the global taxation system, with the aim of supporting government spending on public services, regulating land use, and potentially as a redistribution tool. This article addresses the fundamental ideas, goals, and effects of PBB in Indonesia, highlighting its important role in financing national development. The discussion involves aspects of billing, the basis of collection, the collection system, payment procedures, as well as the taxpayer's right to object and appeal. Emphasis is given to key principles, such as openness, fairness, legal certainty, and public participation in the implementation of PBB. Although PBB contributes significantly to economic development, the article also identifies several critical issues, including property value assessment, social inequality, and economic effects that must be taken into account while managing a just and effective tax system. This article offers a thorough analysis of the PBB as a tool for policy that is essential to the welfare of society and the growth of the nation.

Untuk mewujudkan pelayanan publik yang berkualitas (prima) merupakan salah satu ciri kepemerintahan yang baik (good governance) sebagai tujuan dan pendayagunaan aparatur negara. Disadari bahwa kebijakan pendayagunaan aparatur negara khususnya memperhatikan tuntutan dan dinamika masyarakat yang berada dalam suasana euphoria reformasi, demokratisasi, desentralisasi, otonomi daerah dan penegakan Hak Azazi Manusia, termasuk antisipasi terhadap kemajuan ilmu pengetahuan dan teknologi. Oleh karena itu, peningkatan kualitas pelayanan publik merupakan upaya terus-menerus, berkelanjutan dan dilaksanakan oleh semua jajaran aparatur pemerintah. Adapun rumusan masalah yaitu bagaiamana prinsip pelayanan yang diaktualisasi dan bagaimana konfigurasi konkret aktualisasi prinsip pelayanan. Adapun metode penelitan yaitu kuantitatif, Data yang terkumpul kemudian di analisa dengan teknik analisis data menggunakan SPSS 16.0 for windows.  Untuk menyajikan data yang sistematis berdasarkan quisioner yang diberikan kepada responden dan diperkuat oleh observasi langsung kemudian jumlah responden sebanyak 39 orang. Adapun hasil penelitian yaitu mayoritas atau dominan responden menjawab baik dengan jumlah responden yang memberikan tanggapan baik sebanyak 20 orang dari 39 responden atau mencapai 51,28 %. kurang baik dengan jumlah responden yang memberikan tanggapan kurang baik sebanyak 20 orang dari 39 responden atau mencapai 51,18 %.          

This research examines the effectiveness of regional formation based on Law Number 8 of 2023 in order to support regional autonomy in Indonesia. The phenomenon of large-scale regional formation is quite worrying considering that many proposals are colored by the self-interest of the local elites who support them. Regional formation has only become a commodity of "political business" by local elites. "Hijacking" or manipulation of the formation of this area ultimately gave rise to many conflicts and problems at the local level, both in the expansion area itself and in its parent area. The method used in this study is a library research method or approach. The results and discussion of the research are in accordance with the mandate of the 1945 Constitution, that Regional Governments have the authority to regulate and manage government affairs themselves according to the principles of autonomy and assistance duties. The granting of broad autonomy to regions is aimed at accelerating the realization of community welfare through improving services, empowerment and community participation.

This research is based on the results of preliminary observations that in order to achieve success and effectiveness in the implementation of Regional Autonomy, it is necessary for the Regional Government to be prepared in all fields, including the readiness of human resources to be able to answer the challenges in the implementation of Regional Autonomy. In addition, what is no less important for the implementation of Regional Autonomy to run effectively is how regions can explore and empower existing regional potentials, so that in terms of finance which is the main element in running regional government, independence can be achieved. The method used is a qualitative descriptive research method. The population in this study was 5 people. The sampling technique used a purposive sample technique, thus the sample in this study was 5 people. The data collection technique used a questionnaire. The results of the study are as follows: The Regional Original Income Increase Program in Supporting the Implementation of Regional Autonomy in Cilacap Regency has been effectively implemented through intensification and extensification programs that are quite effective in boosting the increase in Regional Original Income (PAD), and the Central Government's control of programs carried out by the Regional Government in an effort to increase regional income. The obstacles faced are the lack of existing human resources, both in quality and quantity; Frequent changes in higher legal regulations that disrupt the process of collecting regional revenue; Facilities and infrastructure that are still inadequate in carrying out the task of collecting regional revenue; Lack of understanding of laws and regulations on taxes and levies from the community; Weak law enforcement efforts against taxpayers and levy payers Efforts made to overcome obstacles in the program to increase Regional Original Income in supporting the implementation of Regional Autonomy in Cilacap Regency, are In increasing Regional Original Income (PAD) the Cilacap Regency Government has carried out the following: Improving the quality of human resources/collectors through functional training. Conducting research and reviewing regulations in the field of revenue to be adjusted to applicable laws and regulations. Improving facilities and infrastructure in order to support regional revenue collection. Conducting counseling to the community, especially to taxpayers and levy payers

Biro Pemerintahan, Otonomi Daerah Dan Kerjasama Sekretariat Daerah Provinsi Jawa Tengah dibentuk melalui Peraturan Daerah Provinsi Jawa Tengah Nomor 9 Tahun 2016 Tentang Pembentukan Dan Susunan Perangkat Daerah Provinsi Jawa Tengah. Sesuai Peraturan Gubernur Jawa Tengah Nomor 70 Tahun 2018 tentang Organisasi Dan Tata Kerja Sekretariat Daerah Provinsi Jawa Tengah,  Biro Pemerintahan, Otonomi Daerah Dan Kerjasama mempunyai tugas melaksanakan pengoordinasian penyusunan kebijakan daerah, pengoordinasian pelaksanaan tugas Perangkat Daerah, pemantauan dan evaluasi pelaksanaan kebijakan daerah, membantu pelaksanaan tugas dan wewenang Gubernur sebagai wakil pemerintah pusat bidang pemerintahan, pelayanan administratif dan pembinaan sumber daya Aparatur Sipil Negara (ASN) di bidang administrasi pemerintahan, otonomi daerah dan kerjasama. Dalam melaksanakan tugas tersebut, Biro Pemerintahan, Otonomi Daerah Dan Kerjasama

This study aims to determine the financial performance of the Gunung Mas district government. The performance indicators used in this study are fiscal decentralization, dependency ratios and regional financial independence ratios. The data used in this research is secondary data obtained from the Regional Revenue and Expenditure Budget of the Gunung Mas district government for 2019-2022. The analytical tool used in this study is descriptive analysis using the ratio of fiscal decentralization, the ratio of regional financial dependency and the ratio of regional financial independence. The results of the analysis show that the degree of fiscal decentralization of Gunung Mas district is in the low category, the dependency ratio is in the very high category and the independence ratio is very low

Children are national assets who have the right to grow and develop optimally. Living on the streets is very dangerous for children. The aim of the research is to determine the application of the principle of regional autonomy in developing social welfare for neglected children and the obstacles in overcoming the problems of abandoned children in Serang City. The research uses qualitative methods with a case study approach. This research concludes that the Regional Government of Serang City, in implementing the principle of regional autonomy for the welfare of neglected children based on Law Number 23 of 2014, has the authority to make regional policies that have an impact on prosperity and general welfare in its region. The Serang City Government is responsible for providing social services to neglected children by providing children's rights and protecting them from the risks and threats of life on the streets. The obstacle to handling the problem of abandoned children is the mindset of abandoned children and families which are still oriented towards financial conditions as the main reference, thereby ignoring risks and other threats of danger. Problems with the level of education, habits of abandoned children and limited budgets provided also become obstacles to the implementation of handling abandoned children..

Dewasa ini, Perkembangan UMKM jumlahnya telah meningkat pesat, Usaha Mikro, Kecil, dan Menengah memberikan kontribusi terhadap penyerapan tenaga kerja rata-rata sebesar 96,66% terhadap total keseluruhan tenaga kerja nasional. Dalam rangka implementasi kebijakan Otonomi Daerah yaitu melaksanakan pembangunan ekonomi secara merata untuk semua daerah maka pembangunan di wilayah pedesaan menjadi perhatian masyarakat maupun pemerintah. Oleh sebab itu, realita perkembangan UMKM masih sangat sulit diterapkan khususnya di wilayah pedesaan. Sejahtera Mandiri atau Masyarakat Sejahtera Mandiri yakni desa yang mampu menghasilkan produk yang berdaya saing, lembaga sosial yang aktif, tingkat partisipasi, dan keswadayaan masyarakat tinggi dan masyarakat miskin terlibat aktif dalam rantai produksi..  Konsep Desa Sejahtera Mandiri mengandaikan adanya sebuah konstruksi pemikiran yang menempatkan "Desa" pada posisi subjek, organisasi sosial yang harus diberi kepercayaan penuh oleh "orang luar" untuk mengatur dirinya, dengan kekuatan dan modal yang ada pada dirinya. Tujuan dari pengabduan kepada masyarakat ini adalah menumbuhkan UMKM yang berkarakter. Metode pengabdian yang digunakan adalah dengan cara membuat seminar tentang UMKM serta mengisi kuesioner yang telah disiapkan. Hasil pemgabdian kepada masyarakat adalah Workshop Membangun UMKM Desa Rancamahi Melalui Karakter Untuk Desa Lebih Maju Dan Sejahtera dilaksanakan di Desa Rancamahi Kecamatan Purwadadi Kabupaten Subang dapat diselenggarakan dengan baik serta berjalan dengan lancar.