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This study analyzed the effectiveness and contribution of the Food and/or Beverage Tax, Hotel Services Tax, and Art and Entertainment Services Tax to Jakarta's Regional Own-Source Revenue during 2018–2024, and formulated policy recommendations based on fishbone (Ishikawa) analysis for the lowest-performing tax type. A descriptive quantitative approach supported by qualitative analysis was employed. Secondary data were obtained from Regional Government Financial Reports, while primary data were gathered through in-depth interviews with the Regional Revenue Agency, a tax consultant, an event organizer, and a venue operator. The Hotel Services Tax recorded the highest average effectiveness at 108.25%, followed by the Food and/or Beverage Tax at 100.72%, and the Art and Entertainment Services Tax at 98.88%. All three fell under the very low contribution category, with the Art and Entertainment Services Tax recording the lowest average at 1.16%. Fishbone analysis identified six root cause categories: disproportionate staffing and insufficient socialization (Man), reactive collection mechanisms (Method), limited tax technology implementation (Machine), misclassified business data and weak regulatory dissemination (Material), underreported revenues and high tax rates suppressing voluntary compliance (Measurement), and high entertainment sector elasticity with slow post-pandemic recovery (Environment). Policy recommendations were formulated across all six factors to optimize regional tax revenue.

Musi Rawas Utara Regency is categorized as an underdeveloped, frontier, and outermost (3T) region that still faces serious challenges in human development, particularly within the education dimension. Although the Human Development Index (HDI) indicates an upward trend, the School Enrollment Rate (SER) and the mean years of schooling at the secondary education level remain relatively low and lag behind other regions. This condition is influenced by limited access to secondary education, household economic vulnerability, and disparities in the quality and distribution of educators in remote areas. This policy paper aims to analyze secondary education issues as a primary obstacle to increasing the HDI of Musi Rawas Utara Regency and to formulate effective and sustainable policy alternatives. The method used is a qualitative descriptive analysis through a literature study, utilizing data from the Central Bureau of Statistics (BPS), regional planning documents, as well as relevant national regulations and policies. The analysis was conducted using a SWOT approach to identify the strengths, weaknesses, opportunities, and threats of the regional education policy. The results of the study show that improving the HDI requires integrated, affirmative, and region-based education policies. Three main policy alternatives recommended include expanding and equalizing access to secondary education, strengthening educational assistance and social protection for vulnerable families, and sustainably distributing and improving teacher quality. The implementation of these policies is expected to increase the SER, extend the mean years of schooling, and strengthen the quality of human resources as a foundation for sustainable development in Musi Rawas Utara Regency.

This study aims to systematically analyze the implementation of severance pay policy as a manifestation of post-employment compensation and its profound impact on the harmony of industrial relations within the regulatory framework of the Omnibus Law in Indonesia. Utilizing a Systematic Literature Review (SLR) methodology aligned with the PRISMA framework, this research comprehensively synthesizes data from 25 selected academic articles encompassing human resource management, employment law, and organizational behavior. The findings reveal that the paradigm shift from the previous labor regulations to the Omnibus Law framework has fundamentally altered the calculation mechanisms and statutory floors for severance pay. While these legislative adjustments are strategically designed to enhance organizational agility and mitigate financial distress for corporations, they have engendered substantial apprehension among the workforce regarding the degradation of normative rights. Consequently, this policy transformation presents a critical challenge to sustaining industrial harmony, frequently precipitating labor disputes, diminishing employee morale, and intensifying bipartite conflicts. This study recommends that human resource practitioners proactively develop transparent communication strategies and design complementary post-employment benefit architectures to restore distributive justice. Furthermore, policymakers are urged to institute robust oversight mechanisms to ensure equitable implementation and safeguard worker welfare without compromising long-term business sustainability.

This review explores the integration of artificial intelligence in higher education, focusing on its impact on teaching and learning, barriers to adoption, and strategies for sustainable implementation. A narrative review of peer-reviewed literature published from 2023 to 2026 was conducted, emphasizing student and educator perspectives. The findings show that AI improves learning efficiency, supports personalized learning, and enhances academic writing, while also introducing concerns related to academic integrity, algorithmic bias, AI colonialism, and limited formal training. The review suggests that successful adoption depends on institutional support, AI literacy, ethical policy frameworks, and cross-disciplinary professional development. Generative AI should serve as an enhancer rather than a replacement in human-centered education.

This study aims to analyze the implementation of Dayak local wisdom values in the Merdeka Curriculum at public elementary schools in Pulang Pisau Regency, Central Kalimantan. Dayak local wisdom, which encompasses values such as mutual cooperation, solidarity, tolerance, environmental awareness, and respect for cultural traditions, plays a significant role in shaping students' character amid the challenges of globalization and the disruptive era. This research employs a qualitative approach using a case study method. The research participants include school principals, teachers, students, and educational stakeholders from several public elementary schools in Pulang Pisau Regency. Data are collected through observations, in-depth interviews, documentation, and literature reviews. Data analysis is conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings are expected to provide a comprehensive description of how Dayak local wisdom values are integrated into the planning, implementation, and evaluation of learning activities within the Merdeka Curriculum framework. Furthermore, the study seeks to identify supporting and inhibiting factors affecting the implementation of local wisdom in educational practices and to formulate strategic recommendations for strengthening character education and preserving local culture in elementary schools. The results are expected to serve as a reference for educational policy development that promotes cultural preservation and enhances the quality of learning in accordance with the socio-cultural context of local communities.

Internship programs represent one of the implementations of the Kampus Berdampak policy aimed at enhancing students’ competencies, work experience, and readiness to enter the professional workforce. The success of such programs is highly dependent on effective governance through the application of the management functions of Planning, Organizing, Actuating, and Controlling (POAC). This study aims to analyze the implementation of POAC functions in the governance of student internship programs conducted outside Universitas Bina Darma. The research was carried out at the Kampus Berdampak Service Center of Universitas Bina Darma using a quantitative descriptive approach. Data were collected through questionnaires, observations, and documentation involving 23 students participating in off-campus internship programs. Data analysis was conducted using descriptive statistics based on the mean scores of each research indicator. The findings indicate that the implementation of POAC management functions in internship governance was categorized as very good, with an overall mean score of 4.29. The planning variable achieved the highest mean score (4.39), followed by organizing (4.30), actuating (4.27), and controlling (4.21). These results demonstrate that the internship program has been managed systematically and effectively. Nevertheless, monitoring and follow-up mechanisms require further improvement to support a more optimal and sustainable implementation of the program.

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 examine the implementation of Probolinggo City Regional Regulation Number 2 of 2024 concerning the Respect, Protection, and Fulfillment of the Rights of Persons with Disabilities, specifically regarding entrepreneurial rights in Kanigaran District. A descriptive qualitative approach with a single case study design was employed. Data were collected through in-depth interviews with four key informants, field observation, and documentary study. Data analysis used Miles and Huberman's interactive model, interpreted through Thomas B. Smith's policy implementation theory encompassing four variables: Idealized Policy, Target Groups, Implementing Organization, and Environmental Factors. Findings indicate that implementation has been underway but has not yet reached an optimal state. The policy possesses strong normative substance, yet socialization to target groups remains shallow and uneven. Entrepreneurial motivation among persons with disabilities is high, but constrained by limited capital, social stigma, transportation barriers, and insufficient post-training mentorship. The DKUP has conducted training and marketing facilitation programs, however capital support capacity and sustained mentorship remain critically limited. Environmental factors reveal potential through the KDK community and digital technology, while social stigma and transportation infrastructure continue to pose significant obstacles.

This study aims to analyze normatively and juridically whether students in private schools are entitled to free basic education based on the Constitutional Court Decision Number 3/PUU-XXII/2024. Prior to this decision, the phrase “without charging fees” in Article 34 paragraph (2) of Law Number 20 of 2003 on the National Education System was often interpreted narrowly, applying only to public schools. This interpretation created discrimination in access to education for students in private schools, particularly those from low-income families. This research employs a normative juridical method with a statute approach and case approach. Primary legal materials include the 1945 Constitution of the Republic of Indonesia, Law Number 20 of 2003 on the National Education System, and Constitutional Court Decision Number 3/PUU-XXII/2024. Secondary legal materials consist of relevant scholarly literature, books, and journals. The analysis reveals that the Constitutional Court declared Article 34 paragraph (2) of the National Education System Law conditionally unconstitutional. The phrase must be interpreted to mean that the Central and Regional Governments are obliged to guarantee the implementation of compulsory basic education without charging fees, both for educational units organized by the government (public schools) and by the community (private schools). Consequently, students in private schools have the right to obtain free basic education as a constitutional right. Private schools are still permitted to charge fees from financially capable parents, but they are obligated to provide financial relief or full fee waivers for students from economically disadvantaged families. This decision has significant juridical implications for national education financing policy, particularly the need to revise derivative regulations and allocate School Operational Assistance (BOS) and Regional BOS funds to eligible private schools. This study complements previous research, which was largely empirical and regional in scope, by providing a comprehensive national normative juridical analysis.

Substandard housing remains a multidimensional urban problem because it intersects with structural safety, indoor environmental quality, sanitation, clean water, poverty, and the effectiveness of policy implementation. This study evaluates the implementation of the substandard housing improvement program (RTLH) in Lubuk Linggau City by integrating a technical audit of housing quality with an implementation analysis based on the variables of communication, resources, implementer disposition, and bureaucratic structure. A descriptive-evaluative mixed approach was applied through field observation, technical scoring of ten rehabilitated houses, document review, and structured interviews with regulators, field facilitators, and beneficiary households. The results show that the cumulative technical conformity index reached 3.325 out of 4.00, equivalent to 83%, and was classified as adequate housing. Structural resilience achieved the highest score at 88%, followed by space adequacy at 85%, natural lighting and ventilation at 80%, and sanitation and clean water at 75%. Five houses were classified as adequate housing, while five were classified as fairly adequate/light substandard housing. The implementation analysis indicates that clear practical communication and facilitator assistance strengthened structural quality, but limited financial resources, weak environmental-health prioritization, and administratively oriented supervision reduced sanitation and ventilation performance. The study recommends standardized septic systems, stronger post-construction technical verification, healthy-housing education, realistic unit budgets, and quality-oriented monitoring.

This study analyzes how digital interface design (UI/UX) and system architecture are manipulated to unethically extract user consent, resulting in personal data commercialization and massive online loan (pinjol) spam marketing. Employing a mixed-methods approach, this research combines descriptive quantitative analysis of digital user perception surveys with qualitative observations involving UI teardowns, privacy policy evaluations, and extensive literature reviews. Initial findings indicate a profound crisis of genuine informed consent, exacerbated by the deployment of dark patterns such as pre-ticked checkboxes, disguised opt-out architectures, and information overload engineered into legal documents. This systematic manipulation facilitates unauthorized personal data distribution to third parties under the guise of legitimate agreement, directly triggering privacy intrusions and psychological distress, including severe anxiety among data subjects. Philosophically and morally, these practices constitute a severe breach of Information Technology Professional Ethics (EPTI). Consequently, this study highlights the urgent need for developer accountability and advocates for the implementation of proactive, transparent ethical design frameworks compliant with Human-Computer Interaction (HCI) standards to reclaim digital autonomy.

Higher-order thinking skills (HOTS) are a requirement in 21st-century education, yet assessments in schools are still primarily based on lower-order thinking (LOTS) cognitive skills. This study aims to examine the concept of the Revised Bloom's Taxonomy, the characteristics of instruments based on Higher-Order Thinking Skills (HOTS), and their implementation in instrument development. This study used a qualitative approach with a heritage study method. Data were obtained from books, scientific journals, and educational policy documents related to HOTS-based assessment. Analysis was conducted through data reduction, categorization, and drawing conclusions based on their alignment with the Revised Bloom's Taxonomy framework. The results of this study indicate that cognitive levels C4-C6 in the Revised Bloom's Taxonomy serve as the primary reference in developing HOTS instruments, which can assist in developing HOTS-based instruments to measure students' higher-order thinking skills.

This study examines the role of inclusive curriculum reform in promoting educational equity within multicultural education systems. The research focuses on the interconnected roles of curriculum transformation, educational policy, and transformative leadership in fostering inclusive and socially just learning environments. Using a qualitative content analysis approach, the study analyzed scholarly articles, policy documents, educational reports, and academic literature related to multicultural education, inclusive pedagogy, leadership, and equity-oriented policies. The findings reveal that inclusive curriculum reform serves as a fundamental strategy for recognizing cultural diversity, reducing discrimination, and enhancing equal participation among students from diverse backgrounds. Furthermore, effective educational policies and transformative leadership practices were identified as essential factors in supporting sustainable inclusive educational reform. However, the study also found that the implementation of inclusive curriculum reform continues to face significant challenges, including inadequate teacher preparation, limited institutional resources, policy inconsistency, technological inequality, and sociocultural resistance

The purpose of this community service activity was to improve the financial accountability of cooperatives by developing a PERSUS on the KPUD Kieskendo in Panunggalan Village, Pulokulon District, Grobogan Regency. The activity was conducted through a workshop and mentoring session involving the cooperative's management and supervisory board. It began with a presentation on the importance of financial accountability, good cooperative governance, and the implementation of SAK EP. The identification results indicated that the cooperative lacked a written accounting policy for internal oversight, financial reporting, and transaction recording. Next, the community service team drafted a PERSUS, which regulates financial reporting, cash and bank management, loan receivables, the formation of CKPN, internal supervision, related party transactions, and fraud prevention. To align the policy with the cooperative's operational needs, discussions on the draft were conducted through participatory, article-by-article discussions. The results of the activity indicated that the management and supervisory board had a better understanding of the benefits of accounting policies for increasing transparency and accountability in cooperative management. It is hoped that the PERSUS will serve as an official guideline for creating more professional, transparent, and sustainable cooperative governance.

The Merdeka Curriculum introduces a paradigm shift in Indonesia's educational assessment system, moving from an outcome-oriented approach toward one that positions evaluation as an integral part of the learning process itself. This article examines how learning evaluation is implemented as an instrument to improve the quality of student learning within the Merdeka Curriculum framework. This study employs a library research method, analyzing relevant policy documents, regulations, and academic literature. The findings indicate that the Merdeka Curriculum shifts the focus of evaluation from mere measurement (assessment of learning) toward assessment as learning and assessment for learning, realized through three main forms of assessment: diagnostic, formative, and summative. Proper implementation of these three forms enables teachers to map students' individual learning needs, provide continuous feedback, and design differentiated instruction that is more relevant to learners' characteristics. However, field implementation still faces several challenges, including uneven teacher understanding, time constraints, and limited technical training in designing authentic assessment instruments. This article recommends strengthening teacher competence, providing practical technical guidance, and offering continuous mentoring as strategic steps to ensure that learning evaluation truly functions as an instrument for improving learning quality, rather than merely an administrative formality.

This study aims to analyze the discrepancy between regulations and social realities in fulfilling the right to education in Indonesia. Normatively, the state has established a strong legal framework to guarantee the right to education, as stipulated in the 1945 Constitution and various educational policies. However, in practice, there remains a significant gap between policy and actual conditions in society. This research employs a qualitative approach using a juridical-normative method combined with an empirical (sociological) approach. Data were collected through library research from various sources, including laws and regulations, academic journals, and reports from official institutions. The findings indicate that the discrepancy is reflected in three main aspects: unequal distribution of educational facilities, disparities in the quality of education, and the existence of children who have not accessed education. These issues are influenced by factors such as limited infrastructure, unequal distribution of teachers, geographical challenges, and socio-economic conditions. Therefore, it can be concluded that the fulfillment of the right to education in Indonesia has not been fully optimal due to ineffective and non-adaptive policy implementation. Hence, more comprehensive and contextual efforts are required to achieve an equitable, inclusive, and accessible education system for all.

This study explores the role of Islamic economic law in promoting sustainable development by establishing an integrated relationship between ethical values, legal frameworks, and public policy. Although sustainable development has emerged as a major global agenda, its implementation continues to face challenges due to the limitations of conventional economic and legal systems, which often prioritize efficiency and economic growth while overlooking ethical and social dimensions. Employing a qualitative research approach through content analysis, this study examines classical Islamic jurisprudence, contemporary scholarly literature, and relevant policy documents to analyze the alignment between Islamic economic principles and sustainability frameworks. The findings demonstrate that Islamic economic law provides a comprehensive and ethically oriented framework based on fundamental principles, including tawhid (unity), adl (justice), maslahah (public interest), and maqasid al-shariah (objectives of Islamic law). These principles are manifested through various institutional and legal instruments, such as zakat, waqf, and risk-sharing financial mechanisms, which contribute to social justice, economic inclusion, financial resilience, and environmental sustainability.

This study examines the alignment of Regional Regulation of Grobogan Regency Number 3 of 2022 concerning the Environmental Protection and Management Plan (RPPLH) 2022–2052 with higher-level legislation, particularly Law Number 32 of 2009 on Environmental Protection and Management, Law Number 6 of 2023 concerning Job Creation, and Government Regulation Number 26 of 2025 on RPPLH from the perspective of Rechtszekerheid (Certitudo Juris). The research employs a normative juridical method using statutory and conceptual approaches. Primary legal materials include environmental legislation and the Grobogan RPPLH Regulation, while secondary materials consist of scholarly literature, academic journals, and official reports. The findings reveal that the Grobogan RPPLH Regulation is generally consistent with the fundamental principles of environmental protection established in national legislation. Nevertheless, several technical and operational inconsistencies remain, particularly regarding monitoring and evaluation mechanisms, environmental carrying and assimilative capacity arrangements, environmental information systems, substantive public participation, and legal consequences for non-compliance with RPPLH provisions. These shortcomings may create regulatory conflicts, legal uncertainty, and ineffective environmental governance. From the perspective of Rechtszekerheid, environmental policy implementation in Grobogan Regency has not fully satisfied the requirements of legal clarity, procedural certainty, consistency of enforcement, and public accountability. Therefore, regulatory harmonization is required through limited revision of the RPPLH Regulation, preparation of implementing regulations, institutional strengthening, integration of RPPLH into regional development planning, and establishment of an integrated environmental information system. These measures are necessary to ensure sustainable environmental governance and strengthen legal certainty in environmental protection and management.

This study examines the phenomenon of child marriage in Grobogan Regency by focusing on the relationship between child vulnerability and the effectiveness of child protection policies within a local context. Despite the revision of the legal minimum marriage age to 19 years through Law No. 16 of 2019, child marriage remains a persistent social issue. Data from the Religious Court of Purwodadi indicate that there were 562 cases in 2024, 463 cases in 2025, and 152 cases from January to April 2026, totaling 1,177 cases. This condition highlights a significant gap between policy formulation and its implementation at the local level. Using a descriptive qualitative approach, this study explores the multidimensional vulnerability of children, particularly girls, which includes economic hardship, limited access to education, weak bargaining power within families, and strong socio-cultural pressures. The findings reveal that child marriage is not merely an individual choice but a structural outcome shaped by gender inequality and restricted capabilities. Furthermore, social norms and community influence play a crucial role in sustaining the practice, often overriding formal legal frameworks. Although various prevention efforts have been implemented through policy interventions, socialization programs, and institutional coordination, these efforts remain fragmented and insufficiently integrated. The study concludes that addressing child marriage requires a comprehensive and multisectoral approach that combines legal enforcement, economic empowerment, educational access, and transformation of social norms. Strengthening local governance capacity and community engagement is essential to ensure more effective and sustainable child protection policies.

This study investigates the role of Baitul Maal wa Tamwil (BMT) in empowering Micro, Small, and Medium Enterprises (MSMEs) through the integration of Maqashid Sharia principles and financial inclusion strategies. Despite the strategic importance of MSMEs in economic growth and poverty reduction, many face challenges in accessing formal financial services. BMT, with its dual function of social (maal) and commercial (tamwil) activities, offers a unique platform to bridge this gap. Using a qualitative systematic literature review guided by PRISMA, this study analyzes 30 relevant articles to examine BMT operational models, implementation of Maqashid Sharia objectives, financial inclusion practices, and their impact on MSME performance. Findings indicate that BMT effectively supports MSMEs in capital access, income generation, and business resilience, but inconsistencies in balancing social and commercial objectives limit. holistic empowerment. Integrating Maqashid Sharia principles enhances ethical and sustainable outcomes, while financial inclusion expands outreach to underserved entrepreneurs. Optimization strategies, including strengthening institutional capacity, combining financial and non-financial support, and context-specific interventions, are essential for maximizing BMT effectiveness. This study contributes a comprehensive framework linking ethical, financial, and empowerment dimensions, offering practical guidance for policymakers and BMT managers in promoting inclusive and sustainable MSME development.